The way in which victims and observers perceive potentially harassing behaviours and employers' responses to sexual harassment complaints significantly affect organizations' liability risk under sexual harassment law in North America. This article examines studies in the sexual harassment literature that focus on the perceptions of sexual harassment victims and observers, and identifies legal and extra-legal factors that influence their harassment judgments. The implications of research findings for employer liability and future research are discussed. 相似文献
This article re-examines the relationship between growth in per capita income and environmental degradation using econometric techniques appropriate for smooth transition regressions with panel data. This is a more intuitive and flexible methodology than the polynomial models widely used in the literature, and it can reconcile some of the mixed results found previously. The methodology is applied to carbon dioxide emissions from nonOECD countries over the period 1971 to 1997. Although there is no evidence of environmental Kuznets curve, we find two regimes, namely a low-income regime where emissions accelerate with economic growth and a middle to high-income regime associated with a deceleration in environmental degradation. 相似文献
The aim of this article is to analyse the determinants of the decision to acquire unlisted rather than listed firms in different legal and institutional environments. We estimate a probit model considering the mergers and acquisitions (M&As) announced by European listed firms (19 countries) that acquires worldwide listed or unlisted firms (36 countries) in the period 2002–2007. Our results show that managerial opportunism is a determinant in the acquisition of listed firms, occurring with greater probability in acquiring countries with low shareholder and minority shareholder protection. Information asymmetry is another relevant determinant that promotes the acquisitions of unlisted firms. Furthermore, the less developed the capital market in the country of the acquired firm, the greater the probability of acquisitions of unlisted firms. This article contributes to the M&A literature by showing that in addition to managerial opportunism and information asymmetry, the legal and institutional environments in both the acquiring and the target countries are also relevant aspects explaining the decision of whether to acquire listed or unlisted firms. 相似文献
This study replicated Evans, Heiman-Hoffman and Rau’s (hereafter, EHR) [Evans, J. H., III, Heiman-Hoffman, V. B., & Rau, S. (1994). The accountability demand for information. Journal of Management Accounting Research, 6, 24–42] US study, using Chinese MBA students as participants. The Chinese students acted as owners and selected one of two control systems. One control system requires truthful reporting and the other control system permits the manager to falsify the report. The two systems have the same expected payoff to the owner if the owner believes that the manager will always lie when given the opportunity. If the owner believes that there is any probability that the manager will tell the truth, then the more Lenient System has the higher expected payoff. We compared the US versus Chinese control system choices, and examined whether the Chinese owner-participants would be willing to sacrifice wealth to get accountability. The results indicate that a significant proportion of Chinese participants do have an accountability demand for information, and that this proportion is at least as high as that of the US participants in EHR. 相似文献
We use a quantile regression (QR) approach to analyse contingent valuation estimates of public willingness to pay (WTP) for
the air and noise pollution reductions associated with the introduction of hydrogen buses in London. QR results show that
variables that were not significant in interval regression or ordinary least squares regression become significant at certain
quantiles along the WTP distribution. In addition, the determinants of WTP at the lower tail of the distribution differ from
those at the higher end of the distribution. Our findings illustrate the usefulness of quantile regression methods for analysing
contingent valuation data, enhancing our understanding of the determinants of willingness to pay. 相似文献
This paper analyses the intermediary role of the technical bodies that support the use of budgetary and financial information by central government politicians in Portugal. The main findings show that information brokers are playing a central role in preparing this information in a credible, simple and understandable way. However, even if not intentionally, the information they present can be biased. Politicians need to be aware that the information brokers they rely on may not be giving them ‘neutral’ information. 相似文献
We examine the relationship between the economy and the environment in a model where production uses nonpolluting renewable and polluting nonrenewable resources. There is policy intervention through a tax on emissions and a subsidy to renewables extraction/production. Results show that both instruments are able to decrease emissions intensity of output. However, when used together, the desired effect is higher. Empirically it is shown that the subsidy achieves higher renewables intensity and although present emissions per output are similar for both instruments, the subsidy achieves lower future levels. 相似文献
In recent years, economists have been using socio-economic and socio-demographic characteristics to explain self-reported individual happiness or satisfaction with life. Using Geographical Information Systems (GIS), we employ data disaggregated at the individual and local level to show that while these variables are important, consideration of amenities such as climate, environmental and urban conditions is critical when analyzing subjective well-being. Location-specific factors are shown to have a direct impact on life satisfaction. Most importantly, however, the explanatory power of our happiness function substantially increases when the spatial variables are included, highlighting the importance of the role of the spatial dimension in determining well-being. 相似文献
Constant improvement of vehicle technologies towards more efficient powertrains and reduced pollutant emissions, frequently leads to the increase of the vehicle or fuel costs, compromising its viability. Multi-objective optimization methods are commonly used to solve such problems, finding optimal trade-off solutions relatively conflicting objectives. Nevertheless, vehicle driving performance, is often disregarded from the optimization process or considered only as a fixed constraint. This may raise some issues, which are discussed in this paper: (a) vehicle dynamics are not improved, (b) trade-off optimal solutions are not distinguishable, (c) interesting solutions near constraints limits won´t be considered if constraints are not marginally relaxed.
This paper proposes a method to optimize three electric-drive vehicle options for an urban bus, a battery electric (BEV), a fuel cell hybrid (FC-HEV) and a plug-in hybrid (FC-PHEV), aiming minimum carbon footprint, maximum financial indicator and simultaneously improved driving performance (speed, acceleration, and electric range). The carbon footprint is assessed by a life cycle (LC) approach, considering the impact of the fuel production and use, and vehicle embodied materials; while the financial assessment considers the vehicle and fuel costs. The spherical pruning multi-objective differential evolution algorithm (spMODE-II) is used in the optimization, considering different preference regions within the problem constraints and objectives. The vehicle solutions optimality and suitability are compared with other multi-objective algorithm, NSGA-II.
The FC-HEV achieved the lowest LC emissions (547 g/km), and the FC-PHEV the maximum financial gain (0.19 $/km), while the BEV achieved the best trade-off of solutions. 相似文献
Assessing firms’ innovativeness is not an easy task. The literature recognises a number of innovativeness indicators. Most of them are technology-based indicators which perform well in high-tech industries but might be ineffective in other industries where patenting is not usual or in which R&D budgets are low or not formalised. In this paper, we critically review previous innovativeness indicators and we propose a new approach to assess firm innovativeness that is based not on the role of technology but on that of people. This new approach focuses on the existence of work-life balance benefits that are connected with motivation, engagement and creativity in the workplace. We argue that this could be an effective complementary means to assess the innovativeness of firms. It could be combined with previously used indicators and might have considerable advantages such as their suitability for application in any kind of firm regardless of its technological profile. 相似文献