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151.
Eleni Stavrou Emma Parry Paul Gooderham Michael Morley Mila Lazarova 《Human Resource Management Journal》2023,33(1):69-94
We examine how institutional context affects the decisions that subsidiaries of multinational corporations (MNCs) make in pursuing particular human resource management (HRM) practices in response to institutional duality. Drawing on Varieties of Capitalism, along with the concept of intermediate conformity, we argue that the use of particular HRM practices by MNC subsidiaries will differ depending on both the combination of home and host institutional contexts, and on the nature of the particular practice under consideration. Using data from a survey of HRM practices in 1196 firms across 10 countries, we compare HRM practices in subsidiaries located and headquartered in different combinations of liberal and/or coordinated market economies. Our study suggests MNC subsidiaries conform only to the most persuasive norms, while exercising their agency to take advantage of the opportunities presented by institutional duality to adopt practices that distinguish them from indigenous competitors. 相似文献
152.
Emma Yan Peng 《Journal of Accounting and Public Policy》2011,30(5):460-480
This paper investigates the association between accruals quality and the usefulness of accounting earnings in incentive contracting. Accruals quality, which measures the precision with which accruals predict future cash flows, has two potential opposing effects on the noise in earnings as a measure of managerial performance. Specifically, higher quality accruals should decrease the deviations of earnings from future cash flows and increase the sensitivity of earnings to cash flows that are not attributable to managerial actions. My evidence indicates that better accruals quality is associated with a higher weight on earnings in compensation contracts, which suggests that accruals quality overall reduces the noise in earnings. I also find that the positive association between accruals quality and the weight on earnings is mainly driven by innate accruals quality rather than discretionary accruals quality. Therefore, accrual errors resulting from the volatility of the operating environment are a primary source of noise in earnings considered by compensation committees. 相似文献
153.
Simone Fullagar Emma Rich Adele Pavlidis Cathy van Ingen 《Leisure Sciences: An Interdisciplinary Journal》2019,41(1-2):1-16
AbstractThis collection explores how feminist knowledges work as interventions in physical cultures and recognizes the considerable contribution of feminist theories and methodologies in understanding the power relations implicated in embodied movement. Our introductory piece weaves together questions about the gendered formation of physical cultures (across leisure, sport, the arts, tourism, well-being, and various embodied practices) with key issues raised by contributing authors, from disciplinary perspectives to theory-method approaches. Exploring questions of digital and physical cultures, more-than-human relations, post- and decolonial ways of knowing, and contemporary onto-epistemologies, this feminist collection aims to contribute to the movement of ideas within and across physical cultural studies. Bringing together diverse perspectives around our common focus we entangle physical cultures with a range of gendered problematizations and interventions that produce different ways of knowing, imagining and doing feminisms. 相似文献
154.
This paper explores the extent to which the UK tourism industry has accepted the increased standards of performance under the new Disability Discrimination Act. The research utilises the mystery shopper technique to request basic information from 210 randomly selected companies from various sectors of the tourism industry. The request stated that the mystery shopper is visually impaired and would like to use the services provided by the company. Results show generally an extremely low ability of organisations to meet the simple requests made, although some sectors of the industry were more able to comply than others. 相似文献
155.
Recent rapid developments in biotechnology and genomics mean that ‘de-extinction’ – the resurrection of extinct species – is now a real possibility. The opportunity to see living examples of long-dead creatures has important implications (benefits and risks) for nature-based tourism. This paper introduces the topic of de-extinction, briefly discusses how it relates to tourism and indicates areas for further research. 相似文献
156.
157.
Eleni T. Stavrou Emma Parry Deirdre Anderson 《International Journal of Human Resource Management》2013,24(19):2412-2433
In this study, we proposed and empirically confirmed that the use of nonstandard working arrangements (NSWAs) varies according to firm system and societal cluster. Utilizing the configurational, institutional and cultural perspectives, we explored antecedents to the use of four NSWAs across firms in six countries, expanding the scope of variables examined in relation to NSWAs and capturing context as a way of broadening the theory base on the subject. We found a tendency toward greater use of NSWAs among firm systems that foster internal socialization and career advancement over time as well as national contexts that promote employment protection and/or Institutional Collectivism. Finally, we found national context to be a significant determinant of firm system, reinforcing the importance of aligning national with organizational-level antecedents to the study of NSWAs. 相似文献
158.
Consolidation in the banking industry has caused concern about the survival of small banks. Empirical evidence, however, shows that small banks are performing better than larger banks in terms of loan growth and profitability. This paper investigates the determinants of such unexpected superior performance; in particular we posit that peculiarities of small banks, like their ability to lever on relationship lending, are good explanatory variables of their recent loan growth . 相似文献
159.
Astrid Reichel Mila Lazarova Eleni Apospori Fida Afiouni Maike Andresen Janine Bosak Emma Parry Silvia Bagdadli Jon P. Briscoe Martina Gianecchini Pamela Suzanne Mami Taniguchi 《Human Resource Management Journal》2023,33(1):129-147
Paid parental leave and externally provided childcare are social policies designed to enhance parents' labour force participation. These policies influence not only men's and women's decisions regarding their labour market activity but also organisational decision makers' (ODMs) expectations about their employees' availability to work and thus, their willingness to invest in their employees' human capital. Using a sample of over 13,000 individuals from 19 countries, we investigate the interaction between gender and social policies on human capital development practices. In line with statistical discrimination theory, which suggests that ODMs hold different expectations about female and male productivity, we find that paid parental leave and externally provided childcare are negatively associated with the provision of human capital development for women but not for men. 相似文献
160.
Mark D. Needham Brian W. Szuster Camilo Mora Laura Lesar Emma Anders 《Journal of Sustainable Tourism》2017,25(10):1367-1384
Scuba diving and snorkeling with manta rays (M. birostris, M. alfredi) at sites in Hawaii, USA, have become popular, with upward of 30 tour boats and 300 participants daily. This article examined whether conflicts are occurring within and between these activities and if so, what types of conflict are prevalent and how would participants respond (support restrictions, sanction others). Data from surveys of 444 participants following evening trips to view manta rays showed that 79% of snorkelers experienced in-group conflict with other snorkelers, and 53% of scuba divers reported conflict with other divers. Most conflicts were interpersonal (physical interactions among individuals interfering with experiences). Conflict behaviors included bumping into people (up to 92%), not being aware (up to 73%), and blinding people with underwater flashlights (up to 56%). There were fewer out-group conflicts between different activities (snorkelers vs. scuba divers) and minimal social values conflicts (negative preconceptions, no physical interactions among individuals). Participants supported limiting numbers of snorkelers, scuba divers, and boats, and providing education on how to behave with others. Those experiencing conflicts were more supportive of these strategies and more likely to directly sanction participants causing conflicts, but were not more likely to indirectly sanction managers and operators. 相似文献