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291.
Institutional aspects of performance measurement (PM) in public sector organizations are attracting increasing research interest. Only recently, however, has the literature on this topic recognized the pertinent critique of neo-institutional sociology (NIS) pivoting around its view of managers and organizations as primarily passive adaptors to change. This paper explores how the properties of institutional processes associated with recent reforms in the Norwegian health care sector impinge on the extent of pro-active choice exercised by senior management in the development of multidimensional PM reflecting the interests of a wider range of institutional constituencies. Addressing this issue, we draw on Oliver’s (1991) conceptual framework, based on a continuum of responses characterized by a varying degree of pro-active choice. The study thus provides a more detailed analysis of the managerial tactics in developing organizational PM than most prior research informed by NIS. We find support for several of Oliver’s hypotheses regarding the influence of institutional aspects, particularly those pertaining to the causes of the adoption of PM practices, the pattern in which these are diffused and the influence of constituency multiplicity and dependence, but also identify some areas requiring conceptual refinement in this respect.  相似文献   
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Zusammenfassung  Der Elektrizit?tsbinnenmarkt der EU wurde Ende 1996 eingeleitet, um mehr Versorgungssicherheit, Effizienz und Wettbewerb zu erreichen. Dabei entscheiden private Investoren über Ort, Zeitpunkt und Art der neu zu errichtenden Kraftwerke. Sind die Rahmenbedingungen richtig gesetzt, um eine ?kologisch und ?konomisch sinnvolle Aufteilung der Kraftwerke zu erhalten? Oder ist eine integrierte Energie- und Klimastrategie erforderlich? Dr. Sven Bode, 34, ist Head of Research am arrhenius Institut für Energie- und Klimapolitik in Hamburg; Dr. Helmuth-M. Groscurth, 47, ist dort Gesch?ftsführer.  相似文献   
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We investigate how a subsidiary's power base influences its strategic corporate social responsibility (CSR) focus on international and local issues, and performance. We develop a theoretical framework and test symmetric hypotheses as well as non-symmetric research queries based on insights from resource dependency theory and institutional theory. We use survey data collected from foreign-owned subsidiaries located in the mid-range emerging economy of Taiwan. We find that a large power base positively influences an international CSR strategic focus in subsidiaries. Furthermore, our symmetric results indicated that only international CSR strategies are conducive to performance. However, our complementing non-symmetric results show that the distinct power-base dimensions in combination with a local CSR strategic focus can also lead to high performance outcomes.  相似文献   
295.

Vorschau

Vorschau 3 | 2011  相似文献   
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A common shortcoming of available multi-regional input–output (MRIO) data sets is their lack of regional and sectoral detail required for many research questions (e.g. in the field of disaster impact analysis). We present a simple algorithm to refine MRIO tables regionally and/or sectorally. By the use of proxy data, each MRIO flow in question is disaggregated into the corresponding sub-flows. This downscaling procedure is complemented by an adjustment rule ensuring that the sub-flows match the superordinate flow in sum. The approximation improves along several iteration steps. The algorithm unfolds its strength through the flexible combination of multiple, possibly incomplete proxy data sources. It is also flexible in a sense that any target sector and region resolution can be chosen. As an exemplary case we apply the algorithm to a regional and sectoral refinement of the Eora MRIO database.  相似文献   
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Since 1993 an increasing number of listed German companies have been publishing their consolidated financial statements in accordance with either IFRS or US GAAP. In 1998 this was approved as a substitute for the consolidated German GAAP financial statements of listed companies (§292a HGB). Our study surveys the motives that led these companies to opt for international reporting systems (IFRS or US GAAP) rather than German GAAP and considers whether these objectives have been achieved. Rather surprisingly, we find that even though companies state that their overall expectations have been met to a satisfactory degree, a detailed analysis shows that several of the ex-ante objectives have not been achieved from an ex-post point of view. Additionally, we use logistic regression analysis to show that companies choosing IFRS rather than US GAAP and vice versa differ distinctly in the objectives they pursue with their choice of international GAAP.  相似文献   
300.
How does an oil boom affect the forest cover of tropical oil-exportingcountries? What macroeconomic linkages and policies are decisive?A comparison of research findings on long-run land-use changesin eight tropical developing economies reveals that the directphysical impacts of the oil industry on forests are unquestionablyless than its derived macroeconomic impact. In most cases oilwealth indirectly but significantly protects tropical forests.The core mechanism is that oil rents cause macroeconomic "Dutchdisease" decreasing the price competitiveness of agricultureand logging, strongly diminishing pressures for forest degradationand deforestation. But domestic policy responses to oil wealthare also vital determinants of the forest outcome. When governmentsuse oil wealth for urban spending sprees, this reinforces thecore effect by pulling more labor out of land-using and forest-degradingactivities. When oil revenues finance road construction or frontiercolonization, however, the core forest-protective effect canbe reversed. Repeated currency devaluation and import protectionof land-using domestic sectors also increase pressures on forests.Other international capital transfers, like bilateral credits,aid, or debt relief, can have impacts similar to those of oilwealth, either alleviating pressures on forests or aggravatingspecific forest-detrimental policies. These insights point toforest-friendly safeguards that can realistically be made inthe design of structural adjustment programs, considering theimportant tradeoffs between development and conservation objectives.   相似文献   
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