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31.
Japan's industrial success has opened new opportunities in the area of business research and has generated particular interest in 'the Japanese way of doing things'. One specific area of concern has been that of job satisfaction and its relation to productive achievement. The study carried out in the United Kingdom involving one American, two ideally-matched Japanese subsidiaries and one British company, all involved in television manufacturing, refutes certain stereotypes about Japanese management. First, the study revealed that the two Japanese companies employed distinct personnel policies which were reflected in the differences in job satisfaction registered by their employees. Second, it showed that the paternalistic personnel policies instituted by one Japanese company were not preconditions for its high productive achievement but, selectively applied, generated appreciative feelings among its British work-force. 相似文献
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Ohne Zusammenfassung 相似文献
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Based on well-known actuarial calculation principles for the determination of the liabilities for life insurance contracts, we present a method for the calculation of fair values of liabilities. This method is consistent with the Solvency II requirements. The main principle is the discounting of probability weighted future cash flows, including assumptions on interest rates, costs and lapse for the calculation of actuarial present values. In addition to the mathematical framework, we discuss some numerical results that compare the traditional liabilities with the fair value approach. The presented principles are also relevant for the IFRS directives, which are at the moment available as exposure draft. 相似文献
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Turan G. Bali K. Ozgur Demirtas Haim Levy Avner Wolf 《Journal of Monetary Economics》2009,56(6):817-830
It has become increasingly popular to advise investors to relocate their funds from a primarily stock portfolio to a primarily bond portfolio as they get older. However, the well-known decision rules such as mean–variance or stochastic dominance rules are unable to explain this common practice. Almost stochastic dominance (ASD) and almost mean–variance (AMV) approaches are used to examine the dominance of stock and bond portfolios. ASD and AMV rules unambiguously support the popular practice of advising higher stock to bond ratio for long investment horizons. Hence, we provide an explanation to the practitioners’ recommendation within the expected utility paradigm. 相似文献
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Dipl.-Inf. Daniel Gull Dr. Alexander Wehrmann 《Business & Information Systems Engineering》2009,1(4):277-288
Although software licenses usually range among the most expensive items within the IT budget, they still lack the necessary
attention by many companies. Therefore, most companies inadequately have implemented their software asset management neglecting
further potential for cost reduction, which can be obtained by optimizing the use of different license types. This paper shows
how possible savings can be realized by combining different types of licenses in a license portfolio. The model presented
is based on the most common license types considering different user groups as well as their behavior. Additionally to cost
risks, the risk of service quality is also taken into consideration. The following examples illustrate the model’s high relevance
and show how it can be applied in practice.
Accepted after two revisions by Prof. Dr. Hasenkamp.
This article is also available in German in print and via http://www.wirtschaftsinformatik.de: Gull D, Wehrmann A (2009) Optimierte
Softwarelizenzierung – Kombinierte Lizenztypen im Lizenzportfolio. WIRTSCHAFTSINFORMATIK. doi: 10.1007/11576-009-0182-x. 相似文献
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