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排序方式: 共有165条查询结果,搜索用时 15 毫秒
41.
Aaron Bruhn Bronwen Whiting Bridget Browne Timothy Higgins Chong It Tan 《Risk Management & Insurance Review》2017,20(1):99-131
This article reports on the challenges faced when enterprise risk management courses (commonly studied by practitioners after several years of actuarial practice) were introduced into a postgraduate coursework degree, and taught concurrently with Actuarial Control Cycle (Part II) units. A small sample of students were interviewed, and the information gleaned from these interviews combined with the reflections provided by teaching staff is used to argue that although not problem‐free, the overall gain to students makes the project worthwhile. Assessment structure and use of class time in particular are examined as key features of the class, and potential improvements are suggested. 相似文献
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Christopher D. Higgins 《Public Management Review》2013,15(8):1103-1123
AbstractJoint venture public–private partnerships (PPPs) allow partners to share in the risks and rewards of joint production. But the literature offers little theoretical guidance on assessing performance and accountability in this type of PPP. This article fills this gap by examining joint ventures as PPPs and formulates a comprehensive performance evaluation framework. Its application to the case of Hong Kong’s Disneyland Resort reveals a project that has endured several challenges related to achieving objectives, ensuring cooperation among partners, and upholding principles of democratic accountability. Outcomes from this study offer new insight into an underexplored aspect of PPP research. 相似文献
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T. Higgins 《R&D Management》1977,7(2):53-59
This study examines the rate at which product and process innovations emerging from Government R&D have been commercialized by the Irish dairy industry. Success rates for both product and process commercialization, which are high by international standards, were found. The study identifies two criteria which appear to influence success and failure. Some product and process differences were found and the data suggest that a user dominated innovation strategy may be best for products, while a technology dominated strategy appears to be best for process innovations. Remarkably high rates for product success can be achieved in Government R&D provided industry activates the R&D. On the other hand R&D activation by research staff, without any industry involvement in the conduct of the R&D, appears to have a very poor chance of success. However, research staff can activate and achieve high success rates, particularly for process innovations, provided industry involvement in the R&D is secured. 相似文献
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How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality 总被引:12,自引:0,他引:12
Mark Lang Jana Smith Raedy Michelle Higgins Yetman 《Journal of Accounting Research》2003,41(2):363-386
We provide evidence on the characteristics of local generally accepted accounting principles (GAAP) earnings for firms cross‐listing on U.S. exchanges relative to a matched sample of foreign firms currently not cross‐listing in the United States to investigate whether U.S. listing is associated with differences in accounting data reported in local markets. We find that cross‐listed firms differ in terms of the time‐series properties of earnings and accruals, and the degree of association between accounting data and share prices. Cross‐listed firms appear to be less aggressive in terms of earnings management and report accounting data that are more conservative, take account of bad news in a more timely manner, and are more strongly associated with share price. Furthermore, the differences appear to result partially from changes around cross‐listing and partially from differences in accounting quality before listing. We do not observe a similar pattern for firms cross‐listed on other non‐U.S. exchanges or on the U.S. over‐the‐counter market, suggesting a unique quality to cross‐listing on U.S. exchanges. 相似文献
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In Hong Kong, human resources (HR) practice has reached a point of professionalization not yet apparent in other parts of China creating opportunities for best practice diffusion across rapidly developing cities, provinces, and regions. The aim of this paper is to ascertain the strategic and cultural legitimacy of human resource management (HRM) in Hong Kong from the perspective of the occupation’s status as an emerging profession. Combining established theory on professions with documented insights from normative associational ideals, this paper derives four major sources of HR professionalization, which it entitles strategy, communication, administration, and discipline. Assuming that tasks performed by the most senior, qualified and experienced practitioners hold greatest empirical sway over the prospect of occupational association, this study finds that a combination of strategic and communication practices emerge as the two most likely routes to HR professionalization. Based on survey responses from a representative sample of 172 certified practitioners, the findings support the notion of HR as a strategic asset, raising important implications for the professional status of the occupation within an Asian management context. 相似文献
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