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排序方式: 共有477条查询结果,搜索用时 15 毫秒
71.
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This paper reports the results of a scientific survey of the equity valuation practices of CFA Institute members with equity analysis job responsibilities. Using an instrument designed to minimize biases in prior valuation surveys and sampling a larger group than in previous studies (13,500 investment professionals, resulting in 1,980 valid completed questionnaires), this paper documents professional practices in the selection of equity valuation approaches, including specific model variations and key input preferences. Important differences in practice were observed across geographies and employer firm types.  相似文献   
73.
John Robinson 《Futures》2008,40(1):70-86
This paper articulates a view of interdisciplinary derived from actual practice. Based on a distinction between different types of interdisciplinary temperament, the paper proposes five characteristic of ‘issue-driven interdisciplinarity’ in the sustainability field: being problem-based, integration, interactivity and emergence, reflexivity, and strong forms of collaboration and partnership. Each of these characteristics is illustrated by examples drawn from a series of interdisciplinary projects undertaken over the past decade. The paper concludes with some views on how best to institutionalize issue-driven interdisciplinarity in the dominantly disciplinary culture of universities.  相似文献   
74.
    
Australian governments have recently moved from cash accounting to accrual accounting. Accrual accounting has been accompanied at the national government level by the introduction of a new key fiscal policy measure: the ‘fiscal balance’. This paper explains and evaluates this new fiscal measure. It concludes that, given the present fiscal policy of the Australian government, fiscal balance is a superior fiscal policy measure to the ‘cash’ budget balance measure which it replaced. However, from the alternative ‘golden rule’ policy standpoint, fiscal balance is not a meaningful fiscal policy measure — although its stock counterpart, net financial liabilities, certainly is.  相似文献   
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Existing microeconomic research on exporting firms is dominated by empirical findings across time and countries based on two theories of why firms choose to export. One requires firms to be better performers before entry, the other requires there to be improvements in performance as a result of entry. In this paper, we disentangle entry to, and exit from, the overseas market for UK manufacturing firms to better understand the motivations and characteristics underlying both decisions. We explore the extent to which changes in the macroeconomic environment may influence behaviour, following a time of global financial turbulence.  相似文献   
79.
In 1910, Texas instituted a unique deposit insurance program for its state chartered banks by providing a choice between two separate plans: the depositors guaranty fund, similar to insurance schemes in several other states, and the depositors bond security system, which required the procurement of a privately issued guarantee of indemnity. While, under most deposit insurance schemes, the incentive to monitor the financial condition of individual banks simply devolves from depositors to regulators, the bond security system established in Texas distinguished itself by attempting to reintroduce market discipline through the indemnity requirement. Using a probit model with heteroscedasticity, we find evidence that the choice of insurance coverage led to risk-sorting among the banks, with relatively conservative and financially secure institutions opting for the comparatively rigorous bond security system. In addition, the bank failure record indicates the risk differentials between banks in the two plans persisted over time and even possibly grew, suggesting the bond security system at least partially avoided the moral hazard incentives associated with the fixed-rate depositors guaranty plan. These findings support the general view that market discipline is effective in banking.  相似文献   
80.
Learning teaching in the sustainability classroom   总被引:1,自引:0,他引:1  
This article analyzes the experience of a particular sustainability learning classroom model, examining the classroom composition, structure, positioning, and atmosphere components in an experimental course on the topic of sustainable buildings. The course, called Angles on Green Building, offered as the second in a suite by the Learning City sustainability in higher education collaborative, experimented with content, which concerned the emerging practice and policy of green building, and with form, exploring the most appropriate pedagogical methods for the advancement of sustainability learning and action. The course took as its practical focus the green building industry in Vancouver, Canada, with an initial case study of the new Centre for Interactive Research on Sustainability (CIRS), a green building and research facility planned for completion in 2009. This article uses evidence drawn from the instructors, students and visiting professionals in the course, together a diverse and interdisciplinary group from four different higher education institutions in Vancouver. Our findings contain lessons about the careful attention needed for instructors to design, run and implement courses in sustainability topics that enable students from widely different backgrounds and levels of self-directedness to engage with, take responsibility for, and transform their behaviours in favour of sustainability.  相似文献   
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