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Integrated assessment (IA) considers interactions of physical, biological, and human systems in order to assess long-term consequences of environmental and energy policies such as limits on greenhouse gas emissions, and other strategies to negate climate change. Users of IA face the daunting task of interpreting large amounts of data and uncertainties. Multi-criteria decision-making (MCDM) methods can help users process IA data, understand policy tradeoffs, and learn how their value judgments affect decisions. We held a workshop during which climate change experts tested several MCDM methods for using IA outputs to rank hypothetical policies for abating greenhouse gas emissions. Participants also evaluated several methods for visualizing tradeoffs under both certainty and uncertainty cases. This paper explores potential roles for MCDM in IA identified during the workshop, along with implications for IA design and implementation. We summarize the workshops’ results regarding intertemporal discounting (a type of MCDM weighting judgment), visualization of impacts, how MCDM methods can help users to incorporate their background knowledge, and how MCDM can improve understanding of tradeoffs and the importance of value judgments. A key result is that the interest rates IA experts recommend for discounting future impacts depend strongly on what type of impact is being discounted, as well as upon the exact phrasing of questions used to elicit rates from the experts.  相似文献   
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The paper draws upon two detailed case studies of global manufacturing companies to examine the role of accounting in redesigned remuneration systems which are emerging as organisations delayer their structures, change their production methods and move to team-based systems of work and reward. In this way, changes in the content and application of accounting measures are framed within new approaches to rewarding and motivating employees that have been stimulated by efforts to develop alternative, ‘leaner’ manufacturing practices. The focus is principally upon the remuneration of shopfloor employees, but we also consider the implications of team-based reward systems for managerial staff. We argue that despite the recent complementing of financial with non-financial forms of reward (e.g. skill acquisition, improvements to health and safety), and an emphasis upon peer pressure from team members in addition to individual incentives as a source of motivation, the language and calculations of accounting remain central and pervasive in developing, justifying and mobilising support for the new reward system.  相似文献   
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Sexual harassment remains a persistent problem for businesses. Indeed, employers spend millions annually in sexual harassment litigation and liability costs. Furthermore, current U.S. law effectively makes it management's responsibility to implement programs to prevent and correct harassment, or else face heightened liability. A common element of prevention programs is training, especially for employees in positions of authority. Several states have gone so far as to mandate sexual harassment training. However, little research exists to demonstrate the efficacy of such training programs. It is known that training sensitizes people in recognizing harassment. However, no research has indicated that training enables managers to accurately identify harassment and respond appropriately. This exploratory study addresses this issue by examining whether training quantity (i.e., cumulative training hours), training variety (i.e., the number of training methods employed), and training recency (i.e., the elapsed time since training) predict a manager's ability to (a) accurately identify sexual harassment and (b) recommend an appropriate response. Results suggest that, while training increases sensitivity, training is associated with decreased accuracy in identification of sexual harassment. No relationship was found among the predictor variables and manager accuracy in recommending an appropriate response. Implications concerning these results are offered along with directions for future research.  相似文献   
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The quality distortion caused by a linear pricing monopolist is separated into two components; one measures the imbalance of quality and quantity (the skewed component) and the other measures the restriction of production to increase marginal willingness to pay (the unskewed component). Conditions identifying the direction of quality distortion caused by each of these components are presented. Fundamental special cases of preferences and costs, which are useful representation in a variety of contexts, are analyzed using this framework.  相似文献   
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Theoretical literature suggests higher asset construction costs in a public-private partnership (PPP) than in traditional public procurement, due to the bundling of construction and operation and the transfer of construction risk, among other factors. Data on ex ante road construction prices in Europe suggest a PPP road to be 24% more expensive than a traditionally procured road, ceteris paribus. This estimate resembles reported ex post cost overruns in traditionally procured roads. Thus, the public sector seems to pay a premium on ex ante PPP construction contract prices mostly to cover construction risk transfer. Other reported sources of higher PPP road construction costs, including bundling, seem on average of lesser importance.  相似文献   
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Hugh Cassidy 《劳资关系》2017,56(3):393-410
This paper investigates trends in task usages within and between occupations, and the validity of assigning job task usages based on occupation code alone. Using data from the German Qualification and Career Survey, I assign analytical, interactive, and manual task usage levels to workers independent of their occupation. Task usages within occupation shifted nontrivially between the surveys considered, and individual characteristics such as age, education, gender, and hierarchical level differentially affect individual task usages and occupation‐mean task usages. Individual task usages are predictors of income, even when controlling for mean occupational task usages as well as worker and job characteristics.  相似文献   
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