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41.
Land Tenure and the Adoption of Conservation Practices 总被引:7,自引:0,他引:7
Meredith J. Soule Abebayehu Tegene & Keith D. Wiebe 《American journal of agricultural economics》2000,82(4):993-1005
We use a logit adoption model with data on 941 U.S. corn producers from the 1996 Agricultural Resource Management Study to analyze the influence of land tenure on the adoption of conservation practices. We extend previous analyses by distinguishing renters according to lease type and by distinguishing practices according to the timing of costs and returns. We find that cash-renters are less likely than owner-operators to use conservation tillage, but share-renters are not. Both cash-renters and share-renters are less likely than owner-operators to adopt practices that provide benefits only over the longer term (grassed waterways, stripcropping, and contour farming). 相似文献
42.
The degree to which U.S. farm programs are decoupled from production has been a central issue in recent trade disputes. Several authors have suggested producer expectations for base acreage and yield updating in future farm bills create an incentive to alter planting and input decisions. This article reports analysis of the subjective expectations of producers for base updating and an analysis of the effect these expectations have on producer willingness to accept a buyout of the right to update. On average, producers think the chances of updating in the next farm bill are about 40%, but less than 17% indicate adjusting acreage or yields in anticipation of updating. 相似文献
43.
Elaine M. Doyle Jane Frecknall Hughes Keith W. Glaister 《Journal of Business Ethics》2009,86(2):177-198
Ethical dilemmas involving tax issues were identified by members of the American Institute of Certified Public Accountants
as posing the most difficult ethical problem for them (Finn et al., Journal of Business Ethics
7(8), pp. 607–609, 1988). The KPMG tax shelter fraud case proves that the tax profession has not gone untainted in the age
of numerous accounting and corporate scandals, such as the Enron débacle (Sikka and Hampton, Accounting Forum
29(3), 325–343, 2005). High-profile scandals serve to highlight the problems caused by differences in ethical judgement among
accountants and tax practitioners and the issue of ethics has been brought publicly to the forefront of the profession. Nevertheless,
the nature and dimension of ethical issues in tax practice have been largely unexplored (Erard, Journal of Public Economics
52(2), 163–197, 1993; Marshall et al., Journal of Business Ethics
17(12), 1265–1279, 1998; Frecknall Hughes, Unpublished PhD Thesis, The University of Leeds, 2002). This research aims to contribute
to the debate on ethics in tax practice by reporting interview data on tax practitioners’ perceptions of ethics in the jurisdictions
of Ireland and the United Kingdom and exploring the link or equation of ethics with risk management. 相似文献
44.
Keith S. Coulter 《心理学和销售学》2005,22(1):31-49
Researchers have investigated a number of different psychological constructs that occur as a result of advertising exposure and that contribute toward the formation of attitudes toward the ad (Aad) and brand (Ab). The dual mediation model (DMM), which defines hypothesized interrelationships among these constructs, has been well supported in previous research, but fails to empirically distinguish between the quantitative versus qualitative effects that can occur as a result of increased elaboration. To address this issue, the author incorporates cognitive resource matching theory into the DMM framework, arguing that construct means, the relative proportions of those means, and the links among model constructs are moderated by level of processing motivation. The results of empirical testing of a modified version of the DMM under alternate resource conditions are consistent with this theoretical explanation. © 2005 Wiley Periodicals, Inc. 相似文献
45.
Keith Warnock 《Accounting & Business Research》2013,43(86):179-188
This paper summarises the results of a detailed examination of the contents of explanatory notes of Statements of Standard Accounting Practice. The presentation of argument in the explanatory notes is discussed in the light of recent writings on rhetoric, and the Accounting Standards Committee is assessed in terms of its performance as a persuader rather than by reference to the substantive requirements of SSAPs. The paper suggests that changes in the structure of future accounting standards would be desirable, and concludes by linking the rhetorical perspective to the notion of a conceptual framework. 相似文献
46.
Explicit matrix representations of solution concepts in a graph model of a multiple-decision-maker conflict with preference
uncertainty are developed. In a graph model, the relative preferences of each DM over the available states are crucial in
determining which states are stable according to any stability definition (solution concept). Unfortunately, it is often difficult
to obtain accurate preference information in practical cases, so models that allow preference uncertainty can be very useful.
In this work, stability definitions are extended to apply to graph models with this feature. The extension is easiest to implement
using the matrix representation of a conflict model, which was developed to ease the coding of logically-defined stability
definitions. Another benefit of matrix representation is that it facilitates modification and extension of the definitions. 相似文献
47.
Keith A. Markus 《Quality and Quantity》2012,46(2):559-571
Causal inference using statistical models plays a central role in many areas of behavioral science, but the underlying metatheory
of causal explanation remains poorly developed. Mulaik’s work on causation offers a useful foray into this topic. Evaluation
of two negative arguments applied to a broad range of theories of causation offer overdue critical assessment of this contribution.
More broadly, the critical evaluation of Mulaik’s arguments speak to the need for better integration of substantive theories
and statistical models in causal research. 相似文献
48.
Keith Wilson 《Leisure Studies》2013,32(3):174-185
The phenomenon of mass fun running in Britain dates from the early 1980s and displays much of the ideology of the ‘Sport For All’ campaign. While running as an activity can be viewed as a natural pastime, the notion of mass jogging, as exemplified by the Great North Run and the London Marathon, is more difficult to comprehend and requires further analysis. This paper argues that the mass fun run is an example of the ‘Society of Spectacle’: a commercial creature which is heavily reliant on media coverage and sponsorship and which serves as an endorsement and symbol of postmodern society. The media stresses the ‘tradition’ of such events and uses them as images of human decency and national unity. Yet the relationship between audience, participant and spectacle remains fragile and dependent upon commercial considerations. 相似文献
49.
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