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91.
The sociolinguistic study of verbal encounters in touristic situations provides an opportunity to exanine communication between different linguistic groups under unusual circumstances: the high temporariness of the foreigners and the high degree of linguistic accommodation of the locals to them. This state of affairs stands in marked contrast to the tendency of guestworkers and immigrants who are less temporary and usually of lower status, to accommodate linguistically to the locals. While accommodation by locals is common to virtually all touristic situations, the degree of proficiency of locals in the tourists' language varies considerably and hence also the extent to which tourists are forced to accommodate linguistically. In an effort to organize the linguistic variation in tourism, a typology of tourist roles is used as the principal framework. The notion of “language brokerage” is introduced. The integration of sociological and sociolinguistic analyses is illustrated by incidental data from the literature on tourism and from fieldwork in Thailand. 相似文献
92.
The Influence of Remuneration Structures on Financial Reporting Quality: Evidence from Australia 下载免费PDF全文
This cross‐sectional study investigates the influence of remuneration structures on financial reporting quality, based on a sample of companies listed on the Australian Securities Exchange (ASX). Compliance with Remuneration Principle eight issued by ASX (providing recommendations on formation, operation and disclosure of remuneration committees) is expected to improve financial reporting quality represented by a decreased level of earnings management. This study expands the corporate governance literature by examining an under‐researched mechanism to address the agency problem. Earnings management, as a consequence of the agency problem, is measured using the level of absolute discretionary accruals. In this study, we use the modified Jones model to measure the level of discretionary accruals and the existence of reduced earnings management. The study is conducted using a random sample of 214 firm‐year observations selected from the ASX listed companies. Our findings show a higher level of compliance with the principle on remuneration is associated with lower levels of earnings management. The findings support the efficient functioning of the ASX‐proposed remuneration structure in reducing earnings manipulations. 相似文献
93.
Rosemary Barber Peter Beresford Jonathan Boote Cindy Cooper Alison Faulkner 《International Journal of Consumer Studies》2011,35(6):609-615
As service user involvement in health and social care research has become more firmly embedded in health policies, both in the UK and internationally, there is increasing interest in evaluating its potential benefits and outcomes. Impact studies have highlighted a range of different types of service user involvement, using diverse research methods, within various research topics and involving different stakeholders. Potential benefits to research, researchers and the service users actively involved in research have been identified, along with the possibility of some negative consequences. Many impact studies have been criticized for being based on informal retrospective accounts of researchers and service users working together. Few have been underpinned by conceptual models, and there is a paucity of detailed accounts of the process of involvement that would enable replication. This paper reports an account of a prospective, qualitative exploration of service user involvement within a study, where the aims of the evaluation were agreed beforehand. Reflective discussions about the process and progress of service user involvement at different stages of the study were recorded, transcribed and analysed. The qualitative analysis identified perceived benefits to research, researchers and service user researchers that endorsed previous findings. The analysis also highlighted subjective and interpersonal aspects of service user involvement that have seldom been reported. This evaluation demonstrates the benefits of allowing time for structured reflection and adds to the understanding of the process and meaning of service user involvement in research. 相似文献
94.
95.
In this editorial, we call attention to the underresearched issue of women in logistics and supply chain management. Despite growing interest in the field and the much recognized gap in talent, women remain underrepresented in the field—and particularly in the senior ranks. We explore some of the reasons offered in existing literature for this deficiency. While progress is noted, much work remains to be carried out. Rigorous research can be instrumental in illuminating the path forward. Possible avenues for research, including an array of research questions, are presented in this call for action. 相似文献
96.
Marjorie J. Cooper Author Vitae Charlene Spoede Budd Author Vitae 《Industrial Marketing Management》2007,36(2):173-182
Synchronizing sales efforts with project operations, such that (1) there is a steady flow of work that can be completed in a non-chaotic project environment, (2) resources maintain high utilization, and (3) desired deliverables reach customers within the promised lead-time, is extremely difficult. This paper proposes a normative approach to uniting the sales process with project operations capacity by coordinating movement of potential customers through the sales funnel with the company's internal project capacity. It also addresses contingencies with respect to company throughput as a result of changes in managing the market, the sales funnel, and project operations, while taking into consideration variation in scheduling as well as in managing project task and duration uncertainty. 相似文献
97.
98.
Robert G. Cooper 《Journal of Business Research》1985,13(2):107-121
This research examines the impact of the firm's product innovation strategy on performance results. A total of 19 strategy dimensions were uncovered, which capture the specific elements of firms innovation strategies. Three dimensions of performance, independent of each other, were also identified and were found to be closely linked to the strategy adopted. For a high-impact new product program, an aggressive strategy emphasizing sophisticated technologies, heavy R&D spending, and a focused program was found appropriate. In contrast, a conservative strategy featuring avoidance of new markets and new product classes and a close synergy with the firm's technological resources resulted in a high success rate program. Finally, a high overall performance was the outcome of a balanced strategy: technologically aggressive, market oriented, and synergistic. 相似文献
99.
The liquidity of securities—the relationship between volume of trading and changes in market price—has won increasing recognition as an element of investment strategy in recent years. Relatively high liquidity is deemed to be a desirable characteristic of a stock, especially for the institutional investor, who typically trades in large volume. Thus, firms can generally be expected to seek means of enhancing the liquidity of their shares. One of the supposed means of accomplishing this is by listing one's stock on a national securities exchange. This paper examines the relationship of common stock liquidity to both exchange listing and price behavior during major up and down movements in the market. Our conceptual and empirical analyses indicate that liquidity is linked to price behavior; and we suggest that the view held by at least some corporate officers—that exchange listing increases liquidity—may be erroneous. More specifically, it appears that when the amount of firm capitalization is taken into account, exchange listing does not result in greater stock liquidity. 相似文献
100.
Against the backdrop of the highly controversial debate on the future competences of the different European institutions,
the principle of subsidiarity, a fundamental principle of European Union law, has recently met with renewed interest. The
contributions to this Forum discuss a number of pertinent issues.
*A longer version of this article is to be found in H. Tomann (ed.): Die Rolle der europ?ischen Institutionen in der Wirtschaftspolitik, Baden-Baden 2006, Nomos, pp. 59-76. 相似文献
*A longer version of this article is to be found in H. Tomann (ed.): Die Rolle der europ?ischen Institutionen in der Wirtschaftspolitik, Baden-Baden 2006, Nomos, pp. 59-76. 相似文献