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51.
In this paper we have tried to evaluate the usefulness of the DEA model as a management tool when applied to the measurement of the efficiency of health centres. We have chosen the DEA model because it does not need prior specifications. This could be very useful when we lack data on costs. The overall evaluation of a number of health centres provides information on the distinctive features and comparative advantages of the most efficient ones. The information gathered could also be of great use in the selection of those centres in which operational audits should be carried out. 相似文献
52.
Individual Performance in Turbulent Environments: The Role of Organizational Learning Capability and Employee Flexibility 下载免费PDF全文
Joaquín Camps Víctor Oltra Joaquín Aldás‐Manzano Guillermo Buenaventura‐Vera Federico Torres‐Carballo 《人力资源管理》2016,55(3):363-383
Organizational learning capability (OLC) and employee flexibility help firms navigate the challenges faced by organizations operating in turbulent environments. OLC includes dimensions such as experimentation, risk taking, openness, dialogue, and participative decision making. Employee flexibility is considered a crucial tool for strategic human resource management in tackling environmental turbulence. Accordingly, we pose the following research question: how, and to what extent, is individual performance enhanced by OLC and employee flexibility in turbulent environments? The major impact that environmental turbulence has on change and flexibility requirements suggests that employee flexibility plays an important role in the impact OLC has on individual performance. However, we found no prior studies that explicitly analyzed this mediating function of employee flexibility. In this study, we tested three hypotheses that link OLC and individual performance, OLC and employee flexibility, and employee flexibility and individual performance. We applied a structural equation methodology, using partial least squares path modeling, to a sample of 174 academics at a Latin American university (a highly turbulent context). Our results show employee flexibility fully mediates the relation between OLC and individual performance given the presence of environmental turbulence. © 2015 Wiley Periodicals, Inc. 相似文献
53.
AbstractThe current paper was prepared for the International Accounting Standards Board (IASB) Research Forum 2017 and evaluates the effects of introducing more principles of disclosure as part of the IASB Disclosure Initiative. We perform a literature review of academic research on how entities have complied with disclosure requirements in the past. The review shows high levels of non-compliance and high volatility across entities, including poor disclosers being far below the average. We find no clear pattern of higher compliance for International Financial Reporting Standards (IFRS) with more reliance on disclosure principles as compared to specific requirements (i.e. IFRS 7, IFRS 8), but note the methodological problem of measuring compliance with disclosure principles. Academic research suggests that the degree of compliance depends on entities’ incentives for providing or withholding information in combination with local conditions for primary users, auditors and regulators. Based on our review, we argue that increased reliance on entities to act in ‘good faith’ when complying with disclosure requirements, in capital-market contexts where entities may be in high-incentive situations and have low costs of non-compliance, is potentially risky in terms of how well the Standards protect primary users from poor disclosers. More emphasis is needed on ensuring that the disclosure requirements are enforceable and auditable in order to secure a certain minimum level of disclosure. 相似文献
54.
This paper, considering revenue and cost exposure channels, investigates the effects of exchange rate on fixed capital investment
in Mexican manufacturing sector over 1994–2003. We find that i) currency depreciation has a positive (negative) effect on
fixed investment through the export (import) channel; ii) exchange rate volatility impacts mostly export oriented sectors;
iii) the sensitivity of investment to exchange rate movements is stronger in non-durable goods sectors and industries with
low mark-up ratios. 相似文献
55.
This paper examines the impact of bank ownership on credit growth in developing countries before and during the 2008–2009 crisis. Using bank-level data for countries in Eastern Europe and Latin America, we analyze the growth of banks’ total gross loans as well as the growth of corporate, consumer, and residential mortgage loans. While domestic private banks in Eastern Europe and Latin America contracted their loan growth rates during the crisis, there are notable differences in foreign and government-owned bank credit growth across regions. In Eastern Europe, foreign bank total lending fell by more than domestic private bank credit. These results are primarily driven by reductions in corporate loans. Furthermore, government-owned banks in Eastern Europe did not act counter-cyclically. The opposite is true in Latin America, where the growth of government-owned banks’ corporate and consumer loans during the crisis exceeded that of domestic and foreign banks. Contrary to the case of foreign banks in Eastern Europe, those in Latin America did not fuel loan growth prior to the crisis. Also, there are less pronounced and robust differences in the behavior of foreign and domestic banks during the crisis in Latin America. 相似文献
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Tomás López-Guzmán Mónica Torres Naranjo Jesús Claudio Pérez Gálvez Wilmer Carvache Franco 《旅游业当前问题》2019,22(10):1170-1189
This paper presents an analysis of the current relationships between three fundamental constructs in the decision-making process of the visitor – motivation, satisfaction and loyalty – of a tourist destination World Heritage Site like the city of Quito, Ecuador. The results demonstrate the existence of three motivational dimensions among foreign visitors to visit the city: firstly cultural, secondly circumstantial and finally hedonic-gastronomic. Additionally, and tending to the motivational schemes, four types of foreign visitors have been identified: a hedonic-gastronomic cultural tourist, a hedonic-gastronomic tourist, a circumstantial hedonic-gastronomic cultural tourist and an alternative tourist. The reasons or motives of the visit reveal that only the hedonic-gastronomic dimension discriminates significantly as far as the degree of perceived satisfaction and loyalty declared by the visitors are concerned. 相似文献
58.
Manuel González-Gómez Marcos Álvarez-Díaz María Soledad Otero-Giráldez 《Journal of Forest Economics》2013,19(2):149-161
Using annual data, we have estimated the timber harvest of eucalyptus in the region of Galicia (Spain). The explanatory variables considered were price, pulp exports, and salvage timber. The latter variable was used as a proxy for forest fires. The problems related to spurious regression were addressed by applying the bounds testing approach to cointegration, and confidence intervals were constructed using the bootstrap technique. The results indicate that pulp exports have a positive effect on the harvested timber volume. Moreover, we find that salvage timber positively affects the timber supply. This result indicates that there is no substitution between salvage timber and non-damaged timber. It also suggests that the natural expansion of the eucalyptus in Galicia compensates for the destruction caused by forest fires, avoiding supply shortages. On the other hand, and according to the economic law of supply, the timber price shows a positive effect. 相似文献
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60.
Foreign bank participation and access to credit across firms in developing countries 总被引:1,自引:1,他引:0
George R.G. Clarke Robert Cull María Soledad Martínez Pería 《Journal of Comparative Economics》2006,34(4):774
Combining responses from a survey of firms operating in 35 developing and transition economies with data on the degree of foreign bank presence across these countries, we investigate whether higher foreign bank participation improves the accessibility of external financing for firms. The results suggest that all enterprises, including small and medium-sized ones, report facing lower financing obstacles in countries having higher levels of foreign bank presence. The results are robust to the inclusion of many controls and to econometric adjustments for the potential endogeneity of foreign bank presence and for the likely correlation of responses across firms within countries. Journal of Comparative Economics 34 (4) (2006) 774–795. 相似文献