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101.
Raul Rodriguez-Rodriguez Author Vitae Juan Jose Alfaro Saiz Author Vitae Author Vitae Jose Miguel Carot Author Vitae Author Vitae 《Technological Forecasting and Social Change》2010,77(1):50-62
This paper presents a new methodology to build internal business scenarios from the data gathered by some key performance indicators (KPIs) defined within a performance measurement system. The application of the principal components analysis technique leads to the identification of latent relationships between KPIs that underlies some important business aspects. Further, this methodology allows to represent not only the temporal evolution of the organisation as a function of these business aspects but also the definition and determination of internal business scenarios, being therefore the source of meaningful managerial information. At the end of the paper, results of a practical application are presented and discussed, as well as their importance for the organisation from a decision making point of view. 相似文献
102.
This study overviews the development of 11 Asian equity markets, namely, China, Hong Kong, India, Indonesia, Japan, Korea, Malaysia, Philippines, Singapore, Taiwan, and Thailand. Prior to the onset of the global financial crisis, the Asian stock exchanges were generally bullish, underpinned particularly by China's robust economic performance. Innovations in financial products and services have been growing in importance, as stock exchanges in these countries have been making a concerted effort to introduce new features and best practices, with the objectives of raising market efficiency, enhancing service quality, and generally bringing operations up to par with international standards. But the potential to realize or support market efficiency can only be possible within an adequate legal framework, a sound market infrastructure, and appropriate corporate governance mechanisms. Thus, many challenges are still to be overcome in the region. 相似文献
103.
Ling Lei Lisic Linda A. Myers Timothy A. Seidel Jian Zhou 《Contemporary Accounting Research》2019,36(4):2521-2553
In this study, we examine whether audit committee accounting expertise helps to promote audit quality by motivating auditors to conduct diligent internal control audits and make appropriate internal control assessments because audit committee accounting expertise safeguards auditors from dismissal following adverse internal control opinions. Among clients with existing and likely internal control material weaknesses (as proxied by future restatements of audited financial statements), we find a greater likelihood of adverse internal control audit opinions when the audit committee has greater accounting expertise (measured by the proportion of accounting experts on the audit committee). Among all clients, we find a lower likelihood of subsequent auditor dismissal following an adverse internal control audit opinion when the audit committee has greater accounting expertise. In further analyses, we find that this lower likelihood of subsequent auditor dismissal occurs when at least two audit committee members possess accounting expertise. We also find some evidence that CFO influence (but not CEO influence) over the audit committee negates the increased likelihood of adverse internal control opinions when internal control material weaknesses likely exist, as well as the decreased likelihood of auditor dismissal following adverse internal control opinions. These findings have important implications for regulators and corporate nominating committees interested in promoting audit committee effectiveness. 相似文献
104.
Hill LA 《Harvard business review》2007,85(1):48-56, 122
Even for the most gifted individuals, the process of becoming a leader is an arduous, albeit rewarding, journey of continuous learning and self-development. The initial test along the path is so fundamental that we often overlook it: becoming a boss for the first time. That's a shame, because the trials involved in this rite of passage have serious consequences for both the individual and the organization. For a decade and a half, the author has studied people-particularly star performers-making major career transitions to management. As firms have become leaner and more dynamic, new managers have described a transition that gets more difficult all the time. But the transition is often harder than it need be because of managers' misconceptions about their role. Those who can acknowledge their misconceptions have a far greater chance of success. For example, new managers typically assume that their position will give them the authority and freedom to do what they think is best. Instead, they find themselves enmeshed in a web of relationships with subordinates, bosses, peers, and others, all of whom make relentless and often conflicting demands. "You really are not in control of anything, says one new manager. Another misconception is that new managers are responsible only for making sure that their operations run smoothly. But new managers also need to realize they are responsible for recommending and initiating changes-some of them in areas outside their purview-that will enhance their groups' performance. Many new managers are reluctant to ask for help from their bosses. But when they do ask (often because of a looming crisis), they are relieved to find their superiors more tolerant of their questions and mistakes than they had expected. 相似文献
105.
Lebanon is a complex country of extraordinary promise; often thrust into crisis, including recent military assaults, terrorist attacks and bombings. The authors share findings from a longitudinal field-study of the evolving political and business climate of Lebanon, emphasizing a particular MNC that is thriving amidst social, ideological and political conflicts. A synthesis of primary and secondary data revealed the InterContinental Phoenicia hotel as a model institution in the face of extreme crisis. Key managerial insights that can be helpful to investors, MNCs and managers in the Middle East and other places subjected to similarly extreme conditions are shared. 相似文献
106.
把惩防体系植于企业内部控制和风险管理制度之内,融入企业经营管理体系之中是新时期、新形势下国有企业惩防体系建设的方向。文章对国有企业惩防体系的内涵、实施途径,以及取得的成效进行初步探讨。 相似文献
107.
Fred PhillipsAuthor Vitae 《Technological Forecasting and Social Change》2011,78(6):1072-1078
As the long-wave theory has predicted, we are seeing a period of consolidation in which the pace of radical technological innovation seems exceeded by the pace of social change. Peter Drucker's dictum, that technology changes faster than society, appears now to have been reversed. The article offers research and anecdotal support for these assertions, linking them to specific trends and trend interactions, including patents and intellectual property litigation, new product development, and politics and revolution. 相似文献
108.
Fergus BolgerAuthor Vitae Andrew StranieriAuthor VitaeGeorge WrightAuthor Vitae John YearwoodAuthor Vitae 《Technological Forecasting and Social Change》2011,78(9):1671-1680
We investigate the relative impact of internal Delphi process factors - including panelists' degree of confidence, expertise, majority/minority positioning - and an external factor, richness of feedback - on opinion change and subsequent accuracy of judgmental forecasts. We found that panelists who had low confidence in their judgmental forecast and/or who were in a minority were more likely to change their opinion than those who were more confident and/or in a majority. The addition of rationales, or reasons, to the numeric feedback had little impact upon panelists' final forecasts, despite the quality of panelists' rationales being significantly positively correlated with accurate forecasts and thus of potential use to aid forecast improvement over Delphi rounds. Rather, the effect of rationales was similar to that of confidence: to pull panelists towards the majority opinion regardless of its correctness. We conclude that majority opinion is the strongest influence on panelists' opinion change in both the ‘standard’ Delphi, and Delphi-with-reasons. We make some suggestions for improved variants of the Delphi-with-reasons technique that should help reduce majority influence and thereby permit reasoned arguments to exert their proper pull on opinion change, resulting in forecast accuracy improvements over Delphi rounds. 相似文献
109.
Philip J. VergragtAuthor Vitae Jaco QuistAuthor Vitae 《Technological Forecasting and Social Change》2011,78(5):747-755
In this introductory paper we introduce the special issue on “Backcasting for Sustainability”. We present briefly a historical background, and position backcasting in the wider context of future studies, in which it can be related to “normative forecasting” and normative scenarios. We reflect on the diversity and variety of backcasting studies and experiments, as presented in the ten papers for this special issue. After summarizing the papers we formulate a future research agenda. 相似文献
110.
Stephen W. DaviesAuthor VitaeIvan Diaz-RaineyAuthor Vitae 《Technological Forecasting and Social Change》2011,78(7):1227-1241
Recent years have seen growing academic interest in the concept of induced diffusion as efforts to address concerns about energy security and climate change have intensified. Research on induced diffusion explores whether policy tools or interventions can incentivise the diffusion of innovations. This body of literature has explored the effectiveness and efficiency of various policy interventions and as such has been mainly concerned with the determinants of diffusion. This paper is, by way of contrast, concerned with the patterns of diffusion when diffusion is induced. Drawing on the Bass and Davies models of innovation diffusion we develop a number of propositions that suggest that the patterns of diffusion are different when policy plays a role in the diffusion process. These propositions are then econometrically tested in the context of the international diffusion of wind energy in 25 OECD countries. We find that, as predicted, without effective and strong policy interventions, countries will have conventional logistic diffusion with very similar speeds of diffusion. However, as expected the patterns of diffusion take on a different functional form (Bass curve) when there is a strong policy inducement. We conclude by discussing the implications and limitations of these results and suggesting avenues for further research. 相似文献