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31.
Peter R. Richardson 《Journal of Product Innovation Management》1985,2(2):75-87
Companies seeking excellence in R&D have discovered that the role of R&D has to be understood throughout the firm and that R&D has to be a fully integrated part of corporate strategy. In this article, Peter Richardson provides a framework for building a strategic view of R&D, using five conceptual building blocks that have to be cemented together to get good results. 相似文献
32.
While many municipalities globally are currently undertaking initiatives to support urban agriculture, policies and zoning regulations can act as barriers, with the former usually not integrated with planning. Extensive research has been conducted on urban agriculture policies in the global South, but much less is known about associated practices and policies in the global North. This is especially true for the Canadian context and therefore the present study aims at improving our overall understanding of the urban agriculture situation in two Canadian provinces. Relevant policies, such as official plans or official community plans, alternate policy documents and guidelines, zoning by-laws, and animal-related by-laws were reviewed for 10 municipalities in Ontario and in British Columbia, all varying in socio-economic and climatological characteristics. Additional key informant interviews were conducted with municipal planners, community garden coordinators, and other municipal staff familiar with urban agriculture policies from six of the selected municipalities.In line with global trends, our results suggest that urban agriculture is becoming more widespread in the two provinces. However, even though all studied municipalities consistently support urban agriculture, they vary significantly in their approach, with some municipalities focusing much more narrowly on certain types of activities than others. Overall, community advocacy and municipal council support are the most important drivers in the policy process. Key informants expressed a need to bridge existing gaps between policy adoption and implementation of tools, emphasize public education and public awareness, create inventories of land available for urban agriculture, incorporate urban agriculture in the development review process, and focus on the commercial potential of the practice. Encouragingly, despite the many challenges that need to be addressed, we found that many opportunities exist that municipalities could consider when creating improved local urban agriculture policies and tools to enhance the urban food system. 相似文献
33.
This article, Part 2 of a historical review and analysis of the Ontario Securities Commission (OSC), describes the role played by the first four Chief Accountants in the regulation of accounting and auditing from 1986 to 1996. Part 1 dealt with the period from the 1960s to 1985. Part 3 will treat the role played by the fifth Chief Accountant, from 1996 to 2008. As the principal Canadian stock exchange in recent times has been the Toronto Stock Exchange, the OSC has been the most important securities market regulator in Canada. Prior to this article, the academic and professional accounting literature has been largely barren on the OSC’s evolving role on accounting and auditing issues. 相似文献
34.
We present Part 1 of a historical review and analysis of the role played by the Ontario Securities Commission (OSC) in accounting and auditing from the 1960s onwards. Part 1 deals with the period from the 1960s to 1985. Parts 2 and 3 will treat the roles played by the first five Chief Accountants, from 1986 to 2008. As the principal Canadian stock exchange in recent times has been the Toronto Stock Exchange, the OSC has been the most important securities market regulator in Canada. Prior to this article, the academic and professional accounting literature has been largely barren on the OSC’s evolving role on accounting and auditing issues. 相似文献
35.
Martijn van den Hurk Matti Siemiatycki 《International journal of urban and regional research》2018,42(4):704-722
Governments are increasingly using public–private partnerships (PPPs) to deliver public infrastructures and facilities. The prime motivation to embark on these partnerships is often to deliver products and services on time and on budget. It is generally assumed that by transferring project risks and responsibilities to private‐sector actors, governments can achieve better value for money. This article provides a novel perspective on the standards applied in PPP endeavors as it examines the tensions between the public management rationale behind value for money on the one hand, and conceptions of design and city building on the other. We focus on planning practice in the Canadian province of Ontario to show that governments apply different understandings of value in PPPs which, in turn, affect the way the design process is run. Architects, who are used to playing the role of master builder in a traditional public infrastructure project, are shifted into a less influential position and struggle with their new role. Furthermore, a different set of priorities applies in the new procurement process. The increasing use of PPPs can thus have significant consequences for city building. 相似文献
36.
If there are serious constraints on investors' abilities to process information, as well as to syndicate and share information, a uniform accounting system may convey substantial benefits to investors. After describing the potential benefits of a uniform accounting equilibrium, this article examines, using core theory, whether an unconstrained competitive environment with unrestricted coalition-formation possibilities amongst firms is likely to yield a uniform accounting equilibrium, or whether an accounting rulemaker is necessary for obtaining uniformity. It shows that an unconstrained competitive system may not yield a uniform accounting equilibrium even though it may be in every firm's (and security holder's) interest to have a uniform system. First, the core of the negotiations game among firms to set up a uniform system may be empty. That is, there may be no allocation of gains among firms resulting from an overall uniform accounting system which satisfies both individual and group rationality. Second, a uniform accounting system may have public goods characteristics which make a competitive uniform accounting equilibrium less likely. Both reasons serve to rationalize the accounting rulemaker. 相似文献
37.
38.
Daniel Zeghal 《Journal of Accounting and Public Policy》1983,2(2):115-131
What distinguishes the competitive from the noncompetitive structure is the unequal and costly access to relevant information. Because of the characteristics of accounting information, we have put forward the hypothesis that the publication of the financial statements of firms belonging to competitive industries provides less information than the publication of financial statements of firms belonging to oligopolistic industries. The results of this research based on variance analysis fully support this hypothesis. According to our results, the informational content of financial statements is positively affected by the level of concentration in the particular industry. 相似文献
39.
After briefly reviewing the production of nuclear energy and waste in Canada, this paper uses two small Ontario towns as case studies to examine the treatment of low-level radioactive waste and the communities’ responses and narratives to it. Both towns, Port Hope and Kincardine, have long histories of dealing with such waste. Using interviews, relevant websites and past accounts, this paper employs a discourse analysis to understand the differences in risk perceptions and living with the presence of these materials. Ideas from landscape narratives are employed to show that responses in Port Hope are dominated by death, elegy and crime, whereas those in Kincardine are predominately linked to progressivism and optimism. We explore the characteristics of each case to highlight the reasons for these differences. We conclude by emphasizing the potential role of narrative analysis in informing policymaking. 相似文献