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441.
David J. Cooper Jeff Everett Darlene Himick Daniela Senkl 《Accounting Perspectives》2023,22(2):215-234
This paper expands on a letter recently submitted by a group of Canadian business academics to the Independent Review Committee on Standard Setting in Canada (IRCSSC) in response to the committee's proposed Canadian Sustainability Standards Board. We highlight sections of the IRCSSC's Consultation Paper that we find problematic and draw on accounting and other research to explain why it fails to live up to its potential. Chief among the problems we identify is that the IRCSSC appears to be wedded to the same narrow, investor-based focus promoted by the International Sustainability Standard Board. We also draw attention to the rushed nature of the process, its exclusion of lay experts, the IRCSSC's ambiguous use of the term public interest, and its inattention to alternative understandings of value and the environment (including the people within it). Finally, we problematize the IRCSSC's sidestepping of the issues of power, culture, and conflict; its neglect of monitoring and enforcement; and its surprising disregard of the Global Reporting Initiative. Along with a number of suggestions for improving the process and its outcome, this paper also contributes to ongoing debates on standard setting and the question of whether accounting is currently equipped to provide the necessary tools for sustainability reporting. 相似文献
442.
Jeff Gilleland 《金融博览》2009,(18):15-15
序言:随着越来越多的产品和服务实现商品化,企业必须将客户智能作为一种可加以利用的资源,实现差异化和竞争优势。大部分营销组织已认识到,客户希望(或要求)企业将他们的关系向产品、部门、渠道及其他组织全面延伸。为满足这种需求,以客户为中心的3I营销模型为营销组织提供了方法和手段。 相似文献
443.
Akhigbe Aigbe Johnston Jarrod Madura Jeff Springer Thomas M. 《The Journal of Real Estate Finance and Economics》2004,28(4):355-367
Previous studies have found significant but time-varying valuation effects associated with real estate investment trusts initial public offerings (REIT IPOs). Because REIT IPOs may disclose relevant information about real estate market conditions, they may serve to revalue existing real estate securities. To determine whether REIT IPOs signal information that is impounded into the share prices of other real estate securities, we assess the returns on rival portfolios of existing real estate securities upon the issuance of the IPO. On average, the rival portfolios experience insignificant effects on the REIT IPO filing date, but negative and significant abnormal returns around the issue date. A cross-sectional analysis of combined effects at the time of the filing date and issue date shows that the negative effects on the rival portfolios are more pronounced when (1) the size of the REIT IPO is larger, (2) market conditions are relatively weak, (3) more REIT IPOs come to market, and (4) the IPO is not associated with an umbrella partnership REIT. 相似文献
444.
Bruce W. Stening James E. Everett Peter A. Longton 《Asia Pacific Journal of Management》1983,1(1):56-64
The responses of 365 managers from 34 Singaporean subsidiaries of multinational companies are used to profile the stereotypes these individuals hold of each other. The managers' replies to 18 semantic differential items show greater agreement on each other's managerial performance and style between expatriate and local managers in British corporations than in Japanese corporations. The results from American corporations are between these two. Stereotyping has been shown to be a very common phenomenon in international relationships (Davidson and Thomson, 1980). Despite some recognition of the importance of stereotyping in international business situations (Hays, 1972), very little empirical work has been conducted into the general process of stereotyping in multinational corporations (viz. Stening and Everett, 1980; Whitehead and King, 1973). Even less research has been conducted on the stereotypes held by expatriate and local personnel in multinational corporations of their own group (auto-stereotypes) and of other groups (hetero-stereotypes). This study examines the auto-stereotypes and hetero-stereotypes held by expatriate and local managers in Singaporean subsidiaries of British, Japanese and American corporations. It is apparent from the comparative management literature that there are differences in attitudes and behaviour among managers from these countries (Haire, Ghiselli, and Porter, 1966; Ronen and Kraut, 1977). There is insufficient basis, however, for anticipating variations among them in terms of their auto-stereotypes and their hetero-stereotypes. This exploratory study presents evidence on the nature of those variations. 相似文献
445.
This study examines the stereotypes held by 664 expatriate and 624 local managers in the subsidiaries of 136 Japanese firms operating in Hong Kong, Indonesia, Malaysia, the Philippines, Singapore and Thailand. Using 18 semantic differential items, the opinions of the managers were sought concerning three matters: their own nationality (their autostereotype); the nationality with whom they worked (their heterostereotype); and how the nationality with whom they worked would see them (their metastereotype). Principal components analysis revealed three major factors underlying the stereotypes, which were labelled managerial, entrepreneurial and congenial. These three factors are used to compare the various stereotypes of the groups.The authors are members of the Department of Management, The University of Western Australia. They wish to acknowledge the contribution made by A. Radha Krishnan in the gathering of the data upon which this study is based. 相似文献
446.
Environmental Management and the Competitiveness of Nature-Based Tourism Destinations 总被引:13,自引:0,他引:13
Environmental management at nature-basedtourism destinations includes a private and apublic component. The former refers tovoluntary environmental protection activitiescarried out by individual (and groups of)tourism operators. These activities aremotivated by the dependence of the productprovided by the tourism industry on the qualityof the natural environment. Public sectormanagement, on the other hand, refers to theenvironmental regulations imposed on tourismbusinesses. The overall environmentalmanagement structure has a dual effect on thecompetitiveness of the tourism industry atnature-based tourism destinations. While theindustry may benefit from environmentalmanagement through demand stimulation, thetourism businesses also incur the associatedmanagement related costs. In this paper, theoverall effect of environmental management oncompetitiveness, as measured by aggregatetourism industry profitability, is estimated ina case study of Tropical North Queensland. 相似文献
447.
Given the recent changes in the supply and demand of dairy products, many opportunities arise for exporting and importing countries. This paper examines determinants of dairy-product trade by applying the Poisson Pseudo-Maximum Likelihood (PPML) method to the gravity model using panel data on 49 exporting and 235 importing countries for the 17 years from 2000 to 2016. The gravity model is estimated using both interval data and dynamic analyses. The results show that domestic subsidies have a modest, but significant, impact on dairy-product trade across the models. For example, a 1% increase in subsidies leads to a roughly 0.02% increase in trade for an average country. Memberships in trade agreements, market size factors, and government institutions also positively affect dairy-product trade. However, tariffs are insignificant in the main model specification. Results from the lag-policy analysis show that the impact of subsidies disappears after the second year of distribution; whereas for the lead-policy analysis, results suggest at least 3 years of anticipatory effects on domestic subsidies. 相似文献
448.
We study the effect of shifts in attribute level differences on consumer choice consistency. Choice consistency is measured as the variance of the random error component in the consumer utility function: the smaller this variance, the higher choice consistency. We hypothesize that due to increased choice difficulty, choice consistency decreases if attribute level differences increase while average utility level differences between alternatives remain the same. In our empirical illustration we focus on the impact of price level shifts on choice consistency in conjoint choice experiments. Our results show that choice consistency decreases as price level differences increase and absolute price levels increase. 相似文献
449.
Business Economics - On May 5, 2020, the U.S. Trade Representative announced plans to negotiate a free trade agreement with the United Kingdom (USUKFTA). We use GTAP to model the economic... 相似文献
450.
AbstractThe mobile phone has increasingly become a channel for providing access to formal financial services. There is a need to understand how financial service offerings, increasingly accessed through mobile phones, impact marketing interactions, specifically marketing exchange activities and social network relationships, to enhance consumer well-being (CWB) in subsistence marketplaces. Through interviews and contextualised observational research in rural Cambodia, findings reveal that the impacts of mobile money services on marketing interactions in relation to CWB can be categorised at two distinct levels. The first-level impact is the actual physical money transfer transactions as part of the marketing exchange activities which leads to the second-level impact on the social network relationships at interpersonal, social group and cultural levels. Drawing from these insights, policy-makers and industry stakeholders can formulate strategies and develop innovative service offerings through mobile phone technology to enhance CWB in subsistence marketplaces. 相似文献