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941.
Clinical budgeting systems are increasingly being introduced into the British National Health Service. This paper examines in some detail the testing of one particular budgeting system. It discusses the aims, execution and evaluation of the test. The paper is written as a play partly for reasons of clarity and entertainment but also and, more seriously, to reflect recent concerns in the sociology of scientific knowledge whereby attention is drawn to the parallels between analysts' and participants' attempts to render a definitive view of the social world. 相似文献
942.
Marketing has looked to other scientific disciplines to supplement its understanding of motivation. Maslow's Hierarchy of Needs theory is frequently uncritically cited in texts, even though most evidence has failed to support its validity. Science requires that theory be supported by empirical facts. Maslow's theory is briefly summarized, along with a review of the related literature. Reasons are given and empirically supported for the continued popularity of Maslow's theory in marketing despite lack of scientific support. A cautionary note for the continued development of marketing theory concludes the presentation. © 1995 John Wiley & Sons, Inc. 相似文献
943.
Two case studies of capital goods projects, both of which were faced with new forms of demand for their products, are reported in this paper. In both cases, the contracting organisations involved were adjusting to new customer requirements for the long-term provision of the services associated with the capital goods they normally produced, rather than for the capital goods themselves. While both contracting organisations recognised the need to re-focus their equipment design efforts, to reflect the need for long-term service reliability (both contracting organisations were tied to penalties associated with agreed service levels), they nevertheless responded differently to this challenge, and their differing responses reflected the differing natures of the extended networks which comprised both projects and the organisational architectures in which the projects were themselves embedded. The paper explores the differing opportunities and barriers to the management of design in complex projects presented by these two case studies. In so doing it points to the conclusion that successful design management in complex projects can depend upon the successful management of the (multiple) contexts in which design takes place. 相似文献
944.
T. Harikumar 《The Journal of Financial Research》1996,19(3):417-428
Outstanding risky debt provides risk-shifting incentives for managers fully aligned with stockholders. Earlier research shows that the risk-shifting incentive can be eliminated by using a stock-based compensation design to align managers' and stockholders' interests. I show that stock options as well as compensation designs that align managers' and bondholders' interests eliminate the risk-shifting incentive. Although a stock-based compensation design is not a unique mechanism to eliminate the pure risk-shifting incentive, it is essential where managers of levered firms are known to consume a portion of the investment outlay as perquisites. 相似文献
945.
946.
Summary. This paper develops a model with endogenous agency costs that is otherwise quite similar to the canonical real business cycle
model. The traditional assumption in the literature is that these agency costs arise in the production of investment goods.
In contrast, this paper assumes that these costs are all encompassing in the sense that they arise in the production of aggregate
output. The paper explores both the importance of the investment vs. output assumption for business cycle dynamics, and the
conditions under which these agency models can deliver amplification and/or persistence. The paper has two principal conclusions.
First, in terms of amplification and propagation, the output model performs worse than does the investment model. This arises
because a variable distortion in the investment market has more of an impact than a comparable distortion in the output market.
Second, in this model with optimal consumption choice by entrepreneurs, there is a clear tension between amplification and
persistence.
Received: December 30, 1997; revised version: April 1, 1998 相似文献
947.
Joseph T. Wells 《对外经贸财会》2007,(7):64-64
1.(a) Cash defalcations are the most common of all employee embezzlement schemes. However, since most companies keep relatively good control over cash, the schemes are frequent but rarely result in large losses. 相似文献
948.
949.
T J Bembridge 《Development Southern Africa》1984,1(3-4):512-524
950.