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91.
Suna L?we Nielsen Astrid Heidemann Lassen 《The International Entrepreneurship and Management Journal》2012,8(3):373-389
The article proposes a new framework on identity construction in entrepreneurship that in valuable ways supplements the logic of identity presented in Sarasvathy??s (2001, 2008) popular effectuation theory. Effectuation theory assumes that identity is a given and relative stable precondition of the entrepreneurial process that support the entrepreneur in ordering preferences in the process of effectuating resources, stakeholder commitment, etc.. The article shows that identity construction is an active and integral part of the effectuation process, and it importantly influences the manner in which the entrepreneur acts and makes decisions in the process. The article seeks to challenge and advance effectuation theory??s view on identity based on a narrative study of ten novice student entrepreneurs. The study gives insight into the identity processes involved in becoming a student entrepreneur, and it may serve as a guide to how entrepreneurship educators and counselors can place more emphasis on identity related struggles involved in the entrepreneurial effectuation process. 相似文献
92.
Suna L?we Nielsen Astrid Heidemann Lassen 《The International Entrepreneurship and Management Journal》2012,8(1):35-53
Based on a systematic literature review of contemporary entrepreneurship process research, the article provides a supplementary
way of categorizing research on the entrepreneurial process which takes philosophy of science into account to a higher extent
than done in previous categorizations. The motivation for doing so is to minimize problems of communication and comparison
of concepts, results and theoretical contributions often experienced in entrepreneurship research. Applying Burrell and Morgan’s
(1979) paradigmatic framework to analyse the selected literature, it is suggested that the essence of past and present entrepreneurship
process theory can be captured in five images of entrepreneurship: 1) The Image of Machines; 2) The Image of Evolution; 3)
The Image of Contingencies; 4) The Image of Mind; and 5) The Image of Social Becoming. The five images are considered to be
concise and easily recalled tools, which will be valuable in the continuous development and organization of future ideas in
entrepreneurship research. 相似文献
93.
M. Nielsen 《Quantitative Finance》2013,13(7):1131-1139
94.
Lisbeth Claus Sophia Maletz Danut Casoinic Kawika Pierson 《International Journal of Human Resource Management》2013,24(20):2523-2542
International assignees face cultural adjustment challenges in their host countries in work and nonwork situations. At the same time, social capital theory suggests that individuals can access and mobilize resources from their social networks. We explore the use of social networks by international assignees from a non-governmental organization in their cross-cultural adjustment to the host country. Specifically, we are interested in the individuals who directly provided support to the expatriate, a network that we term the ‘current assignment support network’. We focus on the size, type and frequency of contact of the international assignee's support network, and investigate to what extent these variables can predict overall cultural adjustment to the host country, or separate dimensions of cultural adjustment such as interaction adjustment, general adjustment and work adjustment. Our findings indicate that certain characteristics of the international assignee's current assignment support network do impact their cultural adjustment to the host country, but that the effects are moderated by whether the assignee has prior international experience. 相似文献
95.
We present results from a study about women and employee-elected board members, and fill some of the gaps in the literature
about their contribution to board effectiveness. The empirical data are from a unique data set of Norwegian firms. Board effectiveness
is evaluated in relation to board control tasks, including board corporate social responsibility (CSR) involvement. We found
that the contributions of women and employee-elected board members varied depending on the board tasks studied. In the article
we also explored the effects of the esteem of the women and employee-elected board members, and we used creative discussions
in the boardroom as a mediating variable. Previous board research, including research about women and employee-elected directors,
questions if the board members contribute to board effectiveness. The main message from this study is that it may be more
important to ask how, rather than if, women and employee-elected board members contribute, and we need to open the black box
of actual board behavior to explore how they may contribute. 相似文献
96.
Morten Bennedsen Kasper Meisner Nielsen Thomas Vester Nielsen 《Journal of Corporate Finance》2012,18(4):904-918
We identify two opposing effects of issuing equity with tag-along rights that secure an equal price in the event of a takeover. First, the anti-self dealing effect commits controlling owners to sell only to new owners that increase shareholder value. Second, the rent transfer effect shifts rents to existing unprotected minority owners. The institutional setting in Brazil's stock market allows us to test this trade-off. We find that announcements of tag-along rights are associated with an average cumulative abnormal return of around 5%, and that the probability of issuing shares with tag-along rights increases with the cost of self-dealing and decreases in the share of existing unprotected minority investors. Overall, our analysis confirms that private contracting can mitigate the economic costs associated with the inadequate legal protection of investors in emerging markets. 相似文献
97.
Company taxation and tax spillovers: Separate accounting versus formula apportionment 总被引:1,自引:0,他引:1
It is observed in the real world that taxes matter for location decisions and that multinationals shift profits by transfer pricing. The US and Canada use so-called formula apportionment (FA) to tax corporate income, and the EU is debating a switch from separate accounting (SA) to FA. This paper develops a theoretical model that compares basic properties of FA to SA. The focal point of the analysis is how changes in tax rates affect capital formation, input choice, and transfer pricing, as well as on spillovers on tax revenue in other countries. The analysis shows that a move from SA to FA will not eliminate such spillovers and will, in cases identified in the paper, actually aggravate them. 相似文献
98.
More than two‐thirds of all anti‐subsidy investigations in the EU are paired with an anti‐dumping investigation against the same non‐EU producers. The outcome may be a two‐component duty where one duty addresses the ‘unfairness’ of the subsidy and the other the dumping behaviour. The philosophy behind this practice is that, at least to some extent, the observed dumping has been induced by the subsidy, and as the GATT Treaty, Article VI commits the claimant not to impose double remedies for the same ‘misbehaviour’, it is necessary to make an assessment of the hypothetical dumping without the subsidy. The EU quantification of the hypothetical dumping margin assumes that an export subsidy translates fully to the dumping margin, while a domestic subsidy leaves the dumping margin unchanged. Using an oligopoly model, we show in this paper that in case of an export subsidy, the EU anti‐dumping duty is lower than the predicted hypothetical dumping margin from the oligopoly model. For a domestic subsidy, the results are ambiguous, and the difference between the size of the duty following the EU procedure and the model predictions is relatively small. 相似文献
99.
Kjeld Nielsen 《New Technology, Work and Employment》1992,7(2):116-124
Drawing on empirical material from a research project on new technology and skills, the author discusses the scope for personnel strategies within a context of varying social constraints. He concludes that within a given production and at a given level of technology, a variation of strategies for staff training and development may emerge. It is argued that the style of management plays a considerable role in determining job design and skill development. 相似文献
100.
Conclusions In this study, the role of factor intensities and factor proportions in Swedish and Finnish trade with Eastern Europe have
been examined. In the two-factor model, the Swedish results conform with the predictions of the Heckscher-Ohlin theorem. Finland,
on the other hand, shows a paradoxical trade pattern, i.e. the results are contrary to the predictions of the Heckscher-Ohlin
theorem. 相似文献