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排序方式: 共有181条查询结果,搜索用时 31 毫秒
31.
Leonie Lockstone-Binney Kirsten Holmes Karen A. Smith Richard Shipway 《Journal of Sustainable Tourism》2013,21(11):1827-1844
AbstractThe Olympic Games is a major stimulus for increased tourism. In recent years, there have been greater calls for this and other mega-events to leave sustainable positive legacies for the host city, partly to offset the massive cost of hosting. To date, little consideration has been afforded to the role corporates might play in contributing to event legacies. This gap is compounded by the lack of research examining stakeholder engagement in legacy planning more generally. This paper adopts Holmes, Hughes, Mair and Carlsen’s (2015) sustainable event legacy timeline to conceptualise how corporates through the corporate social responsibility (CSR) initiatives of sponsorship and employee volunteering can engage across the Olympic event planning cycle to generate volunteering legacies. Drawing upon a comparative study of the Sydney 2000 and London 2012 Olympic Games, tentative evidence of corporate engagement was noted but for the most part it was fragmented and CSR initiatives primarily focused on the immediate planning and delivery stages of the event cycle. The paper advances new knowledge of how volunteering legacies can be generated through the best practice engagement of corporates as key stakeholders involved in legacy planning and governance across the Olympic planning cycle. 相似文献
32.
Studies in various locations have indicated that practising accountants are an important source of advice and information to the small business sector. However, prior research has concentrated on establishing a relationship between the two parties and in ascertaining the extent of services provided. This paper highlights the limited acquisition or preparation of detailed accounting information by Australian small business owner/managers. Operating and environmental variables which influence the preparation or acquisition of detailed accounting information are established and logistic regression techniques used to estimate an appropriate explanatory model, from which estimates of the probability that a firm, with particular attributes which are reflected in the explanatory variables in the model, will prepare or acquire a given level of accounting information. 相似文献
33.
The changes which have taken place in the estate agents industry in the 1980s have transformed it from one dominated by small local firms, to one where the major participants are large national financial institutions. Concentration in the industry has increased substantially over the decade and entry conditions are such that it is unlikely to decrease in the coming years. The main reason why the institutions have entered the industry appears to be to market their other services through estate agents. This situation raises problems in terms of whether agents will act in the best interests of their client. 相似文献
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Top management team incentive heterogeneity,strategic investment behavior,and performance: A contingency theory of incentive alignment
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Adam L. Steinbach Tim R. Holcomb R. Michael Holmes Jr. Cynthia E. Devers Albert A. Cannella Jr. 《战略管理杂志》2017,38(8):1701-1720
Research summary : We develop and test a contingency theory of the influence of top management team (TMT) performance‐contingent incentives on manager–shareholder interest alignment. Our results support our theory by showing that although TMTs engage in significantly higher levels of acquisition investment when their average incentive levels increase, investors' responses to those large investments are generally negative. More importantly, however, we further find that within‐TMT incentive heterogeneity conditions that effect, such that investors evaluate TMTs' large acquisition investments more positively as the variance in those top managers' incentive values increases. Thus, within‐TMT incentive heterogeneity appears to increase manager–shareholder interest alignment, in the context of large acquisition investments. Managerial summary : We find that as the average value of TMTs' incentives increase, relative to their total pay, they invest more in acquisitions and investors' respond negatively to the announcement of those deals. However, we further show that investors respond more positively to acquisitions announced by TMTs whose members' incentive values vary (some TMT members hold higher incentives and others hold lower). Results imply that when TMT members hold differing incentives levels, they approach investments from divergent perspectives, scrutinize those investments more heavily, and make better decisions, relative to TMTs with similar incentives. They also suggest that boards seeking tighter manager–shareholder interest alignment may benefit from introducing variance into TMT members' incentive structures, as doing so appears to create divergent preferences that can improve team decision making. Copyright © 2016 John Wiley & Sons, Ltd. 相似文献
36.
Peter Banting David Ford Andrew Gross George Holmes 《Industrial Marketing Management》1985,14(2):133-144
This article reports on a cross-sectional, longitudinal, and comparative study of industrial buyer behavior. The study points to clear similarities in industrial purchasing between buyers in two industries in four countries. It also shows similarities in results using the same instrument taken in studies several years apart and points to generalizations about the involvement of different departments in the purchase of a variety of product types in different international markets. 相似文献
37.
Most negotiators would be happy to sharpen and refine their bargaining skills. The following points, drawn from practical experience, can help them do so. 相似文献
38.
This article develops a theory of how capital, skilled labor, and unskilled labor interact at the plant level. The theory has implications for the relationship between factor allocation and plant size and the effects of trade and growth on the skill premium. The theory is consistent with certain facts about factor allocation and factor price changes in the 19th and 20th centuries. 相似文献
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Bruce J. Holmes F.S.A. 《North American actuarial journal : NAAJ》2013,17(1):29-31
Abstract The correlation among multiple lines of business plays an important role in quantifying the uncertainty of loss reserves for insurance portfolios. To accommodate correlation, most multivariate loss-reserving methods focus on the pairwise association between corresponding cells in multiple run-off triangles. However, such practice usually relies on the independence assumption across accident years and ignores the calendar year effects that could affect all open claims simultaneously and induce dependencies among loss triangles. To address this issue, we study a Bayesian log-normal model in the prediction of outstanding claims for dependent lines of business. In addition to the pairwise correlation, our method allows for an explicit examination of the correlation due to common calendar year effects. Further, different specifications of the calendar year trend are considered to reflect valuation actuaries’ prior knowledge of claim development. In a case study, we analyze an insurance portfolio of personal and commercial auto lines from a major U.S. property-casualty insurer. It is shown that the incorporation of calendar year effects improves model fit significantly, though it contributes substantively to the predictive variability. The availability of the realizations of predicted claims permits us to perform a retrospective test, which suggests that extra prediction uncertainty is indispensable in modern risk management practices. 相似文献