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911.
912.
David N. Cole William P. Stewart 《Leisure Sciences: An Interdisciplinary Journal》2013,35(3-4):313-324
Backcountry visitors are often surveyed regarding their personal evaluative standards (or norms) for acceptable levels of encounters with other groups. In this study, backpackers at Grand Canyon National Park were asked about the acceptability of encounters at several times: at home prior to their trip, once each day during their trip, and at-home after their trip. Thus it was possible to assess spatial and temporal variability within individuals, as well as variation among individuals, in both the ability to provide a personal evaluative standard about number of encounters and the standard provided. Results suggest that backcountry visitors differentiate between zones in the Grand Canyon backcountry managed to provide diverse settings, including visitor density. However, there was substantial variation in the standards provided both among individuals and over time within individuals. 相似文献
913.
Despite a decade of transition, the agri-food sectors of the former command economies consistently underperform relative to their potential. Underproduction and underinvestment are generally observed. This paper develops a model of bilateral monopoly linkages between firms along an agri-food supply chain. In the absence of competitive market forces and an efficient system of commercial law, deficient production and investment should be expected. If the agri-food sectors of the former command economies are to realize their potential, more resources will have to be devoted to reducing the transaction costs associated with broadening markets and enforcing contracts.
Bien que dix années aient passé, le secteur agroalimentaire des anciennes économies dirigées ne cesse d'enregistrer un rendement inférieur à celui auquel on pourrait s'attendre. La sous-production et le sous-investissement sont monnaie courante. Les auteurs proposent un modèle reproduisant le monopole bilatéral qui existe entre les entreprises du circuit d'approvisionnement agroalimentaire. En l'absence de concurrence sur le marché et d'un régime efficace de droit commercial, une production et des investissements insuffisants sont inévitables. Pour que le secteur agroalimentaire des anciennes économies centralisées réalise son potentiel, on devra investir plus de ressources afin de réduire les frais de transaction associés à l'élargissement des marchés et de garantir le respect des contrats. 相似文献
Bien que dix années aient passé, le secteur agroalimentaire des anciennes économies dirigées ne cesse d'enregistrer un rendement inférieur à celui auquel on pourrait s'attendre. La sous-production et le sous-investissement sont monnaie courante. Les auteurs proposent un modèle reproduisant le monopole bilatéral qui existe entre les entreprises du circuit d'approvisionnement agroalimentaire. En l'absence de concurrence sur le marché et d'un régime efficace de droit commercial, une production et des investissements insuffisants sont inévitables. Pour que le secteur agroalimentaire des anciennes économies centralisées réalise son potentiel, on devra investir plus de ressources afin de réduire les frais de transaction associés à l'élargissement des marchés et de garantir le respect des contrats. 相似文献
914.
Yan Sun Weimin Wang Xu Wang William Zhang 《Journal of International Financial Management & Accounting》2013,24(3):234-260
In this article, we investigate the effect of shareholder activism on earnings management. Using a US sample of shareholder pay‐for‐performance proposals sponsored by institutional investors, we find that when compared to control firms, firms targeted by shareholder proposals have a greater magnitude of discretionary accruals (DA) in their reported earnings. In addition, we find that the likelihood of meeting or beating earnings benchmarks through the use of DA is higher for targeted firms whose managers have job security concerns due to the firms’ inferior stock performance in the past or have plans to sell company stock. Our results are consistent with the notion that pay‐for‐performance proposals have unintended consequences by introducing or exacerbating incentives to manage earnings for short‐term gains. The results also indicate that, for financial reporting, the short‐termism effect may dominate the alignment and/or disciplinary effect of shareholder monitoring. 相似文献
915.
William H. Panning Ph.D. 《North American actuarial journal : NAAJ》2013,17(2):84-105
In contrast to alternative measures of risk, value at risk (VaR) has important virtues–intelligibility, comparability, and practicality–that make it a potentially valuable tool for strategic decision making and capital management in a wide variety of industries. However, capital-management decisions in most industries–including financial services, such as property/casualty insurance–have time horizons far longer than the one-day horizon that prevails in commercial and investment banking, where the use of VaR is now concentrated. For VaR to be usefully applied to longhorizon decisions, it must address three fundamental problems unique to that context: estimation risk, adaptive risk modification, and franchise risk. This paper describes each of these problems, shows how they can be solved, and provides examples applicable to property/casualty insurance. 相似文献
916.
This paper studies gross worker flows to explain the rise in informality in Brazilian metropolitan labor markets from 1983 to 2002. In particular, we examine the impact of trade and constitutional reforms (that include increased firing costs, tighter restrictions on overtime work, and fewer restrictions on union activity) occurring during the period. We find aggregate sectoral movements to be driven largely by changes in the hiring rates which, in turn are driven largely by the constitutional reforms. Trade liberalization accounts for roughly 1–2.5% of the increase in informality, while the constitutional reforms account for 30–40%. 相似文献
917.
918.
Dmitri G. Markovitch Joel H. Steckel Anne Michaut Deepu Philip William M. Tracy 《Journal of Product Innovation Management》2015,32(5):825-841
Efforts to organize and integrate research findings on new product performance determinants have lagged since the last significant overview paper appeared over a decade ago. Importantly, this literature has not considered entire categories of factors that are known to affect managerial decisions and behavior, namely those that pertain to decision‐makers' cognitive limitations and incentive structures. This research empirically investigates one specific cognitive distortion heretofore neglected in studies of new product commercialization—overconfidence, commonly defined in the literature as excessive belief in one's own abilities to generate superior performance. To lay the groundwork for subsequent exploration, the paper first introduces a behavioral model that both organizes well‐understood new product performance determinants and illuminates others heretofore not studied, namely incentive alignment and cognitive limitations and biases. The model summarizes extant research and allows development of research hypotheses related to overconfidence. The hypotheses and empirical investigation motivated by the model address two questions about the impact of overconfidence on new product commercialization activities. First, the study explores whether overconfidence is associated with overforecasting new product demand. Second, it evaluates two complementary mechanisms that may account for overconfidence‐induced overforecasts. The empirical findings are based on data generated in the course of management simulation workshops conducted among graduate students at three leading business schools in India. Three hundred thirty participants played individually four rounds of a computer‐based simulation game that involved decisions pertaining to new product development (including product formulation) and commercialization strategies. The decisions were captured and analyzed using statistical techniques. The results reveal that decision‐makers' overconfidence is associated with a higher likelihood of overforecasting new product sales. The observed effect is fully mediated by flawed tactical decisions that dampen demand, namely elevated product pricing. Sensitivity analyses show that these results are robust to a number of alternative explanations. However, the study finds no evidence implicating overconfident individuals as poor “innovators”—overconfident and nonoverconfident decision‐makers experienced comparable market demand for their new products. The paper concludes with a discussion of the results and provides specific recommendations for practice. 相似文献
919.
We investigate the role of personal values in an investment decision in a controlled experimental setting. Participants were
asked to choose an investment in a bond issued by a tobacco company or a bond issued by a non-tobacco company that offered
an equal or sometimes lower yield. We then surveyed the participants regarding their feelings toward tobacco use to determine
whether these values influenced their investment decision. Using factor analysis, we identified investment- and tobacco-related
dimensions on which participants’ responses tended to load. Two of these factors, relating to the societal impact of investment
decisions and the health effects of tobacco, were highly significant in determining whether participants selected a tobacco
or non-tobacco related investment. More importantly, we found that when the rate of return on a tobacco-related investment
exceeds the rate of return on an investment not involving tobacco by 1%, the intensity of participant concerns about the societal
effects of their investment decisions was especially important in determining investment choices. This finding indicates that
traditional wealth-maximization approaches, which do not consider the personal values of the investor, omit an important factor
that affects investment decisions. 相似文献
920.
The effects of social class division have been extensively examined in tourist behaviour studies, but mostly on specific tourism forms, attractions, or activities. Limited empirical research has looked into the effects of social class difference (as well as other demographic variables) on tourists' destination consumption in a holistic and comprehensive way. To revisit the role of social class in today's tourist consumption, this study stratified a group of American tourists based on their social class and compared their participation patterns in four types of destination activities: cultural, hedonic, nature-based, and shopping-related. The empirical data were from a conversion and destination branding study conducted for Thoroughbred Country, South Carolina. The analysis gained mixed results, as social class was found to have significant impacts on tourists' consumption of certain destination products/activities, but not on others. It was expected that this study could not only contribute to the research endeavours in tourist consuming behaviour, but also provide practical implications for more effective destination marketing and market segmentation strategies. 相似文献