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951.
Despite an increase in research in psychology on the mental state of flow, little is known within the area of organisational studies about its “dark side.” Although prior organisational studies literature suggests that flow leads to generally positive work outcomes, we use conservation of resources theory to argue that expatriates in the state of flow can accumulate resources that lead to work adjustment but at the same time may experience unintended negative work–family conflict consequences. Specifically, we argue that being in the state of flow can improve expatriates' work adjustment because they can concentrate on the task at hand in an unencumbered way. Yet the exclusive concentration on work tasks and the distortion of time while in the state of flow may reduce psychological and time resources available to the family, resulting in work–family conflict. We explore whether flow theory needs to be altered to discover potentially negative work–family conflict outcomes inherent in the complex work regimes associated with global careers. Structural equation modelling analyses based on a sample of 230 expatriates in the United States and 169 expatriates in Brazil revealed that flow increased both work–family conflict and work adjustment. 相似文献
952.
《International Business Review》2020,29(3):101667
This study reveals multifaceted identities experienced by corporate expatriates and how these identities are related to expatriate host country work and non-work adjustment. Specifically, we take a symbolic interactionism-based identity theory perspective and examine qualitative data from 73 corporate expatriates in China and Japan, revealing an expatriate identity (i.e., identification with being a manager and a foreigner), and a cultural identity (i.e., identification with home and host country cultures) which through identity stability/change are related to the mode and degree of expatriate work and non-work adjustment. Our findings suggest that these identities explain how corporate expatriates shape their new environment to their preferences, instead of adjusting to it. 相似文献
953.
账项调整作为对会计账簿记录有关账项进行必要调整的一种会计处理方法,在制造业企业和商品流通企业被经常应用,目的是为了正确地分期计算损益和考核各会计期间的经营成果。本文结合笔者多年从事会计教学和审计工作的实践,就在账项调整会计处理过程中正确理解账项调整以及如何应用做了详细阐述,并就账项调整在理解和应用过程中的难点进行了分析。 相似文献
954.
主题公园门票价格与公园等级、质量、类型以及经营状况密切相关,应该采取降低门票绝对价格、建立结构性组合价格体系、改进主题公园盈利模式、加强市场调研与规划、认真筛选公园主题等措施,实现价格对需求的有效刺激,提高主题公园整体经营效益。 相似文献
955.
中国农产品国际贸易中虚拟土含量测算及其结构调整分析——基于粮食安全视角 总被引:1,自引:0,他引:1
选取谷物类、油料油脂类、糖料类、主要畜产品和棉花、蔬菜等农产品作为研究对象,运用热量当量法、产品树法以及料肉比法,进口从消费者角度,出口从生产者角度,对各类农产品在1995—2019年的进出口量进行虚拟土资源含量测算并观察净进口结构的动态调整特点。结果表明,我国农产品虚拟土进口总量呈明显的增长趋势,且不同类型农产品对节约国内土地资源的贡献度不同,在考察期内,贡献度的大小出现了明显的结构调整。最后,就合理配置国内土地资源以及高效利用国际土地资源以规避新的粮食安全问题提出相应建议。 相似文献
956.
The issuer underpricing hypothesis addresses why IPOs with a Directed Share Program (DSP) are substantially more underpriced and why the issuers are not upset over the additional money left on the table. In support of the hypothesis, we find that both the final size and likelihood of DSP adoption are greater when expected IPO underpricing is high. Issuers with a DSP also strategically underprice their IPO through a downward bias in offer price adjustments, but will do so only when the cost is not prohibitive. Finally, the first-day IPO return is relatively higher when directed shares are allocated to customers. 相似文献
957.
加入WTO以来中国农业的发展态势与战略性调整 总被引:1,自引:0,他引:1
我国加入世界贸易组织(WTO)以来签署的双边或多边区域自贸协定进一步扩大了农业开放。从目前来看,我国农业经受住了开放带来的挑战和压力。我国已进入新一轮高水平开放阶段,农业缺乏比较优势的问题逐步显现,未来农业要继续经受住开放带来的挑战和压力,根本出路在于深化农业供给侧结构性改革。一方面,应调整农业生产的品种结构和区域布局,重塑农业支持保护制度,努力提高我国农业的产业素质和竞争力。另一方面,应谋划和实施全球农业战略,提高统筹利用国内外两个市场两种资源的能力,提高开放条件下的国家粮食安全治理能力。 相似文献
958.
This research article aims at examining the determinants of speed of adjustment (SOA) toward the optimum capital structure (OCS). Particularly, this study focuses the impact of firm-specific factors and corporate governance factors on the capital structure adjustment in the Sri Lankan context. The methodology utilizes the benefits of the partial (stock) adjustment model, namely, two-step panel framework using generalised method of moments (GMM) to determine the SOA to OCS. The results indicate that Sri Lankan firms are found to have an OCS and do rapidly adjust toward their target structures. Further this study reveals that profitability, size, tangibility, nondebt tax shields, and governance factors such as directors’ compensation and CEO duality significantly affect the SOA to OCS. The past studies in the emerging market context hardly go into corporate governance factors, leaving a large space for research in the area of capital structure. This study of the listed firms in Sri Lanka contributes to the literature, by examining the determinants of SOA to OCS decision. 相似文献
959.
近年来,我国经济迅速发展,产业结构不断调整优化,形成更多对高端人力资源的需求。而我国大学毕业生的就业形势却越来越严峻,很多大学生面临毕业等于失业的尴尬局面,其原因在于高校输出的大学毕业生与市场需求不符。文章分析了产业结构与就业的发展趋势,剖析了大学生就业难的原因,提出了解决产业结构调整对大学生就业影响的对策。 相似文献
960.
We evaluate the direct impact of China trade shock on the Korean labour market following the approach of Acemoglu, Autor, Dorn, Hanson, and Price (Journal of Labor Economics, 2016, 34, S1). Using firm- and industry-level data for the period 1993–2013, our direct estimates imply that the net employment effect of the China shock in the manufacturing sector is the creation of 0.52 million jobs. The positive impact is mostly driven by China's rising demand for intermediate inputs and capital goods from Korea to support its export expansion to the global economy. The import-competition channel plays a negligible role in manufacturing employment because it creates temporary jobs that merely compensate for the loss in permanent jobs. By contrast, over the same period, the average wage declined by 2.4%, and income inequality, measured as the gap between the high- and low-income quantile, grew substantially in manufacturing. In addition, we find that the direct effect of China shock lowers labour market concentration by shifting workers from big firms to small- and medium-sized firms. 相似文献