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71.
    
In business today, companies cannot ignore environmental issues. Increasing government regulation and stronger public mandates for environmental accountability have brought these issues into the executive suite, and onto strategic planning agendas. At the same time, companies are integrating their supply chain processes to lower costs and better serve customers. These two trends are not independent; companies must involve suppliers and purchasers to meet and even exceed the environmental expectations of their customers and their governments. Based on case studies of five companies in the furniture industry, a number of supply chain environmentally-friendly practices (EFP) are identified. Using accepted qualitative research methods for case-based research, several primary areas for change to increase purchasing's impact on environmental results are identified: 1. Materials used in product design for the environment 2. Product design processes 3. Supplier process improvement 4. Supplier evaluation 5. Inbound logistics processes The experiences of these companies illustrate the types of environmentally-friendly practices used in each of these five areas, and “rules of thumb” which purchasing and supply chain managers can apply. Two additional themes which emerge from this research are the importance of management's commitment to supply chain EFP, and the need to move beyond environmental compliance to achieve a proactive environmentally-friendly supply chain.  相似文献   
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We provide evidence about the motivation for a parent–subsidiary governance structure by analyzing valuation effects of seasoned equity offerings by publicly traded affiliated units. Our results support Nanda's (1991) theoretical model which predicts equity offerings convey differential information about subsidiary and parent value. Subsidiary equity issuance has negative valuation effects on issuing subsidiaries and positive effects on parents, while parent equity issuance reduces issuing parent wealth and increases subsidiary wealth. Our evidence suggests that a parent–subsidiary organizational structure enhances corporate financing flexibility and mitigates underinvestment problems identified by Myers and Majluf (1984) . There is no evidence of subsidiary wealth expropriation.  相似文献   
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  总被引:4,自引:0,他引:4  
We analyze the contribution of ecosystem services to GDP and use this contribution to calculate an empirical price for ecosystem services. Net primary production is used as a proxy for ecosystem services and, along with capital and labor, is used to estimate a Cobb Douglas production function from an international panel. A positive output elasticity for net primary production probably measures both marketed and nonmarketed contributions of ecosystems services. The production function is used to calculate the marginal product of net primary production, which is the shadow price for ecosystem services. The shadow price generally is greatest for developed nations, which have larger technical scalars and use less net primary production per unit output. The rate of technical substitution indicates that the quantity of capital needed to replace a unit of net primary production tends to increase with economic development, and this rate of replacement may ultimately constrain economic growth.  相似文献   
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The international human resource management literature generally focuses on human resource development for expatriate employees. This article investigates on‐the‐job skills transfer from international to national employees, using survey evidence from employees who are engaged in remote area mining and hydrocarbon projects in Papua New Guinea and whose employment involves long‐distance commuting. The choice of long‐distance international commuting in employment arises from complex economic, cultural, and human resource management considerations. The survey evidence shows these employment practices to be consistent with on‐the‐job skills transfer from international to national employees‐ and thus to be consistent with the promotion of national human resource development.  相似文献   
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Survey evidence indicates that consumers only expect to be fractionally compensated by the real income reduction of inflation. Incorporating this evidence into a mean–variance model of portfolio selection, this paper shows that demand for durables is a negative function of expected inflation and income uncertainty. Using quarterly data for the USA and annual panel data for the OECD countries, empirical evidence shows that demand for durables is significantly adversely affected by inflation and income uncertainty, and that the recent disinflation has resulted in a significant increase in demand for durables.  相似文献   
79.
    
Increased understanding of the content of participant reactions to training is a necessary step in improving their construct validity and usefulness. This study examines the factor structure of a large database of participant reactions to training and explores the emergence of a utility factor. The results suggest that participant reactions are multidimensional and that utility judgments represent an underlying dimension. Treating reactions as unidimensional may mask their true relationship to other measures of training effectiveness. © 2000 by Jossey‐Bass, A Publishing Unit of John Wiley & Sons, Inc.  相似文献   
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Auditors are being depicted as whistleblowers, a phenomenon which, given negative social attitudes to whistleblowers and informers more generally, can be harmful to the profession and individual practitioners. A recently published general‐purpose definition of whistleblowing is applied to the audit function, considering internal and external auditing separately. The definition is briefly described. It depicts whistleblowing as a disclosure which expresses accusation and dissent; and entails an ethical dilemma of divided loyalty, the origins of which lie in a prima facie duty to respect an organisations proprietary rights over its information. The case argued here is that internal audit disclosures and those arising from the dominant external statutory audit do not qualify as whistleblowing as defined. Whistleblowing is also examined as an audit metaphor but is discarded as unsuitable mainly on grounds of ambiguity.  相似文献   
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