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排序方式: 共有1046条查询结果,搜索用时 875 毫秒
51.
Stephen P. Walker 《European Accounting Review》2013,22(2):377-399
The census enumerators' books for three counties in 1851 are utilized to explore the social standing of accountants in early-Victorian England. The objective is to illuminate sources of differential status within the occupation of accountancy and thereby enhance understandings of the problems of boundary definition and closure which confronted those who organized the profession in England from 1870. It is shown that accountants occupied various strata in local social structures, from the professional class to the pauper. Accountants were, however, predominantly positioned on the margins of the middle class and very few of their number exhibited styles of living which contemporaries identified as characteristic of professional men. The findings confirm that the term 'accountant' encompassed a wide range of occupational experiences and employment statuses and its meaning appears to have been subject to spatial variation. 相似文献
52.
Gordon J. Walker 《Leisure Sciences: An Interdisciplinary Journal》2013,35(4):347-363
The purpose of this study is to examine Canadian and Mainland Chinese students' leisure by investigating the role self-construal plays as an intervening variable between culture and motivation. Separate hierarchical multiple regressions are performed on each motivation with culture entered first followed by a block composed of four types of self-construal: vertical collectivism (i.e., dutiful), horizontal collectivism (i.e., cooperative), horizontal individualism (i.e., unique), and vertical individualism (i.e., achievement oriented). Results suggest that: (a) higher levels of horizontal collectivism are associated with higher levels of introjected reward (i.e., pride), identified (i.e., personally important), integrated (self-identity), and intrinsic (i.e., interesting and enjoyable) motivations; and (b) higher levels of horizontal individualism are associated with higher levels of introjected reward, identified, and integrated motivations. 相似文献
53.
Carl Marcus Wallenburg David L. Cahill A. Michael Knemeyer Thomas J. Goldsby 《Journal of Business Logistics》2011,32(1):83-98
This study examines differences in loyalty formation within logistics outsourcing relationships between Germany and the United States. A model of loyalty formation on the basis of commitment and trust is developed and differences between Germany and the United States are hypothesized. They are tested based on 795 logistics outsourcing relationships in the two countries using structural equation modeling. The results indicate that these relationships differ depending on cultural traits relating to trust and commitment. The findings are relevant for practitioners and academics as they paint a more globally informed picture of loyalty formation within logistics outsourcing relationships in which to base both managerial decisions and future research. 相似文献
54.
Research on international differences in retail productivity has highlighted formidable environmental barriers to the ‘industrialisation’ of mass retailing as a driver of declining British interwar productivity growth in this sector (and in services more generally). We examine evidence for such barriers, using a case study of a firm that built its interwar expansion strategy on ‘American’ retail methods – Marks & Spencer (M&S). We find that, rather than facing barriers to the adoption of American mass retail practices, M&S reaped major productivity gains from this process. This adds further evidence to an emerging literature rejecting the barriers to industrialisation thesis for retailing. 相似文献
55.
R. G. Walker 《Accounting & Business Research》2013,43(16):286-296
56.
Using a difference-in-differences estimation framework and state-level data, we investigate the potential role of HIV/AIDS in contributing to declining abortion utilization in the United States. Our results suggest that the perceived risk of HIV contraction negatively affected unwanted pregnancies. Specifically, a 10% increase in HIV incidence is associated with 0.34–1.1% fewer abortions per live births, an effect that can account for at least one-tenth of the sharp decline in abortions observed from the early 1980s to mid-1990s. 相似文献
57.
Marcus Hagedorn 《Journal of Monetary Economics》2011,58(3):248-261
Central bankers' conventional wisdom suggests that nominal interest rates should be raised to attain a lower inflation target. In contrast, I show that the standard New Keynesian monetary model with rational expectations and full credibility predicts that nominal interest rates should be decreased to attain this goal. Real interest rates, however, are virtually unchanged. These results also hold in recent vintages of New Keynesian models with sticky wages, price and wage indexation and habit formation in consumption. 相似文献
58.
This paper investigates how work integrated learning (WIL) can be re-imagined/re-enacted as collaborative playgrounds of networks. To do this we first establish the working context for these reflections by exploring fragments of biography and the immediate catalyst which was a recent seminar held over 5 days, beginning in the rural Swedish town of Ed and, for the last 2 days, at University West in Trollhättan. We then set out to explore the normative and theoretical context of our approach before finally moving to an exploration of the concept of WIL via CLA and scenarios. Our overall goal is to describe some features of an expanded concept of WIL as it relates to intercultural learning. In doing this we hope to generate processes that facilitate the kind of learning necessary if we are to enable teachers and students to build sustainable futures they can realistically aspire to. 相似文献
59.
We investigate how learning and the task performance of individuals are affected by different forms of knowledge transfer. Whereas previous research has proven the positive performance impacts of knowledge transfer, self-observation and feedback mechanisms individually, we explore the cumulative effect of these factors on learning and performance. With the help of two laboratory experimental studies reproducing manufacturing tasks that are typical for industrial production, we show that explicit knowledge transfer is superior to other forms of knowledge transfer. Externally provided performance feedback in the form of cost information and non-financial performance indicators has no effect on the order of different forms of knowledge transfer. Moreover, external feedback does not even have an additional significant performance effect on learning new tasks irrespective of the type of knowledge transfer. 相似文献
60.
Challenges for land system science 总被引:3,自引:0,他引:3
Mark D.A. Rounsevell Bas Pedroli Karl-Heinz Erb Marc Gramberger Anne Gravsholt Busck Helmut Haberl Søren Kristensen Tobias Kuemmerle Sandra Lavorel Marcus Lindner Hermann Lotze-Campen Marc J. Metzger David Murray-Rust Alexander Popp Marta Pérez-Soba Anette Reenberg Angheluta Vadineanu Peter H. Verburg Bernhard Wolfslehner 《Land use policy》2012,29(4):899-910
While considerable progress has been made in understanding land use change, land system science continues to face a number of grand challenges. This paper discusses these challenges with a focus on empirical land system studies, land system modelling and the analysis of future visions of land system change. Contemporary landscapes are contingent outcomes of past and present patterns, processes and decisions. Thus, empirical analysis of past and present land-use change has an important role in providing insights into the socio-economic and ecological processes that shape land use transitions. This is especially important with respect to gradual versus rapid land system dynamics and in understanding changes in land use intensity. Combining the strengths of empirical analysis with multi-scale modelling will lead to new insights into the processes driving land system change. New modelling methods that combine complex systems thinking at a local level with macro-level economic analysis of the land system would reconcile the multi-scale dynamics currently encapsulated in bottom-up and top-down modelling approaches. Developments in land use futures analysis could focus on integrating explorative scenarios that reflect possible outcomes with normative visions that identify desired outcomes. Such an approach would benefit from the broad and in-depth involvement of stakeholders in order to link scientific findings to political and societal decision-making culminating in a set of key choices and consequences. Land system models have an important role in supporting future land use policy, but model outputs require scientific interpretation rather than being presented as predictions. The future of land system science is strongly dependent on the research community's capacity to bring together the elements of research discussed in the paper, via empirical data collection and analysis of observed processes, computer simulation across scale levels and futures analysis of alternative, normative visions through stakeholder engagement. 相似文献