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81.
在分析风险自留的内生逻辑基础上,进一步分析风险自留实现银行信用风险补偿的内在机理。研究表明:银保信贷系统通过对贷款企业个体风险与事先设定的平均代偿风险的匹配性甄别,实现对银行信用风险的分级补偿功能。针对银行超预期信用风险,先行实施银行风险拨备机制对银行平均代偿风险进行补偿,然后实施超额风险自留机制对超过平均代偿风险的银行超额风险部分再次进行补偿,超额风险自留补偿基金将由银行与担保机构依据各自的风险均衡配置阈值占比共同筹集,以此来实现银行信用风险分级补偿目标。并以此为依据,设计了银保信贷系统风险自留机制。 相似文献
82.
Wenhao Zhang Kevin R. Roberts Jichul Jang Jared Durtschi 《International Journal of Hospitality & Tourism Administration》2021,22(1):45-63
ABSTRACT The purpose of the study was to present a comprehensive view on the associations among polychronicity, job satisfaction, work engagement, and turnover intention within a restaurant context. Using a sample of 252 servers in full-service restaurants, structural equation modeling results found that polychronicity positively linked with job satisfaction, work engagement, and turnover intention. An indirect effect from polychronicity to job satisfaction to turnover intention was found. Results can assist restaurant managers in selecting candidates that best fit their organization. It will also assist employees in determining which career path best matches their personality traits. 相似文献
83.
Ahmed Mohammed Sayed Mostafa 《Public Management Review》2016,18(8):1218-1237
Drawing on the attraction–selection–attrition (ASA) framework, this paper examines a mechanism, namely person–organization (P–O) fit, through which high-performance HR practices (HPHRPs) affect two negative employee outcomes: work-related stress and quit intentions. Using a sample of Egyptian public health sector workers, a mediation model is tested empirically using structural equation modelling. The study results show that HPHRPs positively affected P–O fit, which in turn had significant negative associations with work stress and quit intentions. P–O fit also explained a high proportion of mediation in the relationship between HPHRP and both outcomes. 相似文献
84.
Does part-time work support first-time mothers’ employment by providing a stepping-stone into full-time work in Germany? Using data from the German Socio-Economic Panel from 1984–2012, this study compares three different age cohorts of first-time East and West German mothers to investigate whether there has been any convergence between East and West Germany in the way women use part-time employment. Results show that mothers in West Germany in all cohorts tended to remain in part-time employment for longer periods than those in East Germany. Part-time employment more often provided a stepping-stone into full-time employment in East Germany than in West Germany. East German women who gave birth after reunification were less likely than older cohorts to experience a transition from part-time to full-time work. Thus, part-time employment not followed by subsequent full-time work has become more common in the East. 相似文献
85.
Abdelkader Ababneh 《Journal of Quality Assurance in Hospitality & Tourism》2017,18(2):200-217
This study investigates the challenges that professional Jordanian tourist guides may encounter. The implication of this research stems from the fact that very little research, at least in Jordan, has addressed the problems that tourist guides encounter. Qualitative methods, using participants’ observations and in-depth interviewing methods, were used to generate insights from the collected data. The results reveal multiple critical challenges that impact the professional stability of tourist guides. Further efforts are required to fully understand the needs of tourist guides. 相似文献
86.
This paper contributes to the ongoing debate about the relevance of management accounting. In doing so, we widen the definition of ‘relevance’ from the largely managerialist focus dominating this debate to examine how management accounting innovations get imbued with a broader range of societal interests and how actors representing vested interests go about entrenching and resisting such innovations. We explore these issues with reference to the institutionalisation of Economic Value Added (EVA?) as a governance mechanism for Chinese and Thai state-owned enterprises. Adopting a comparative, institutional field perspective, we theorise our observations through the conceptual lens of institutional work, or the human agency involved in creating, maintaining and disrupting institutions. We extend extant research on institutional work by exploring how the evolution of such work was conditioned by differences in field cohesiveness, defined in terms of how consistent and tightly coordinated key interests clustered around EVA? are. Our analysis also draws attention to how different types of institutional work support and detract from each other in the process of upholding such cohesiveness. We discuss the implications for future research on the societal relevance of management accounting innovations and institutional work. 相似文献
87.
Flávia Cavazotte Ana Heloisa Lemos Kaspar Villadsen 《New Technology, Work and Employment》2014,29(1):72-87
This article explores how the adoption of company sponsored smart phones inflicts upon the lives of professionals. Drawing upon qualitative interviews at a law firm in Brazil, the experiences of new smart phone users are reported upon in detail. Increased accessibility, accuracy and speed in exchanges gave the users a sense of autonomy and flexibility. However, the technology also helped to intensify the organisation's hold on employees outside of regular working hours, reaching into new settings, time slots and social contexts. Employees expressed concerns regarding demands from superiors that negatively affected their private spheres, yet many of them paradoxically requested more efficient smart phone connectivity. The article focuses on the justifications, the different narrative strategies, employed by professionals for their conscious engagement in escalating work connectivity. It is suggested that these justifications display users' attempt to ‘dis‐identify’ with the role and practice they perform. 相似文献
88.
The authors discuss how policy-makers could use new market-based solutions to dismantle NPLs. They examine viable solutions for NPLs and then study the Italian State Guarantee Scheme for NPL Securitization (GACS) to highlight how public actors could efficiently use public resources to solve the NPL problem. 相似文献
89.
基于工作过程导向的课程开发是当前高等职业教育改革的方向,文章结合实际教学经验总结了基于工作过程导向的高职《数据库技术与应用》课程开发与实践的方案。 相似文献
90.
Chidiebere Ogbonnaya Kevin Daniels Karina Nielsen 《Human Resource Management Journal》2017,27(1):94-112
This article explores the relationships between three dimensions of contingent pay – performance‐related pay, profit‐related pay and employee share‐ownership – and positive employee attitudes (job satisfaction, employee commitment and trust in management). The article also examines a conflicting argument that contingent pay may intensify work, and this can detract from its positive impact on employee attitudes. Of the three contingent pay dimensions, only performance‐related pay had direct positive relationships with all three employee attitudes. Profit‐related pay and employee share‐ownership had a mix of negative and no significant direct relationships with employee attitudes, but profit‐related pay showed U‐shaped curvilinear relationships with all three employee attitudes. The results also indicated that performance‐related pay is associated with work intensification, and this offsets some of its positive impact on employee attitudes. 相似文献