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451.
Gabriel Morelli Ashley Braganza 《International Journal of Human Resource Management》2013,24(2):312-332
Prior research has established that goal setting is one of the main processes for effective management of sales forces. Developing effective sales quotas has proved difficult mainly due to the complexity of the systems utilised in the process, the granularity of the data required and the lack of attention to implementation issues. This article is based on an in-depth study of a mid-size pharmaceutical company in Spain. Our research uncovered 11 key barriers that prevent effective development of sales quotas. The article sets out directions for further research and implications for practice. 相似文献
452.
伍旭中 《安徽工业大学学报(社会科学版)》2004,21(2):7-8
全面建设小康社会纲领 ,是基于对国际国内形势的正确分析 ,对历史、现实与未来的经验、教训和机遇的总结与判断而提出的 ,有其深刻的时代、政治、哲学、逻辑和信心等立论依据。 相似文献
453.
Recent initiatives to improve the public information about individual firms have brought to the fore significant differences in perspective between accountants and prudential regulators. We examine the reasons for these differences and propose ways in which they could be reconciled within a broader framework aimed at identifying the type of information conducive to the proper functioning and stability of the financial system. We argue that such information should concern three characteristics: estimates of current financial condition; estimates of risk profile; and measures of the uncertainty surrounding those estimates. So far, efforts have mainly focused on the first characteristic, with the second having drawn attention only recently and the third having been largely neglected. We propose a strategy to reconcile different perspectives based on two principles: first, in the long-term, the “decoupling” of the objective of accurate financial reporting by the firm from that of instilling the desired degree of prudence in its behaviour; second, a “parallel transition” process towards that objective so that at all points the prudential measures can neutralise any undesirable implications of changes in financial reporting standards on financial stability. 相似文献
454.
This paper develops a framework for estimating demand for school infrastructure investment that is financed through local bond referenda. Our framework takes explicit account of the irregular and discrete nature of local capital investment and the objective functions of local school boards. Our empirical model consists of a three-equation system composed of a proposed spending equation, a vote equation, and a selection equation. Estimated income and price elasticities of demand for school infrastructure are similar to those found in studies of current school spending. We also find that school boards act like risk-averse, budget-maximizing agenda-setters. 相似文献
455.
本文介绍了锅炉汽包水位的动态特性,单冲量、双冲量、三冲量控制方案的特点及工程中需注意的问题,着重介绍了汽包三冲量控制方案。 相似文献
456.
Christopher Hodges 《Journal of Consumer Policy》2006,29(2):143-175
Sweden, Finland, Denmark, and Norway each operate successful no fault compensation schemes for injuries caused by both medical treatment and use of medicinal products. The existence of these schemes avoids the necessity for claims to be resolved through the courts, as medical negligence or product liability claims. The schemes are administrative/inquisitorial and cheap to operate, both in terms of administration costs and cost of sums paid. The low level of the latter costs is due to both low historic levels of damages, as would be awarded by courts, and particularly the fact that compensation is paid to injured persons from various sources, with no recourse being taken between the different sources. The schemes offer significant attractions, but it is difficult to see how they could be applied in other States given the background economic pre-conditions. 相似文献
457.
以新闻传播学的“议程设置”理论和新闻心理学的“图式”理论为基础,从媒体报道和媒介环境发展层面考察媒体监督对会计稳健性的影响。结果发现,随着媒体对上市公司的正面报道越多,其会计稳健性会降低,但稳健性的降低并不显著;而媒体对上市公司的负面报道水平及媒介环境发展程度与会计稳健性均呈正相关。 相似文献
458.
通过梳理15个试点地区长期护理保险制度的实施方案,对参保对象、基金来源、给付对象、评定依据、服务项目、服务形式以及待遇支付等进行比较分析。以老龄危机为背景,深入思考与探讨长期护理保险制度参保对象的覆盖、给付对象的界定、筹资主体的确定、保障内容的提供等问题,同时提出了针对性建议:参保对象应延伸至农村;给付对象暂定为重度失能失智老年参保者;筹资主体做到真正多元化;服务项目以生活照料为主;待遇水平体现出对居家护理的支持;给付形式引入现金给付。 相似文献
459.
The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards
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This paper proposes a basis for progress in the development of the conceptual framework (CF) as a foundation for developing accounting standards. This topic has gained increased prominence following the IASB's (2013) release of its Review of the Conceptual Framework for Financial Reporting (RCFFR) proposing changes to the CF. In this paper the broad socio‐economic environment is seen as determining the primary purpose of General Purpose Financial Reporting (GPFR), which, in turn, establishes the high‐level properties of a CF suitable to meet that primary purpose. This is to support market stability and efficiency through the provision of an account of the financial position and performance of an entity that accords with economic reality. The case is made that the primary purpose of a CF is to provide the principles for the development of accounting standards that will result in GPFR that is useful. This requires theoretical coherence. The CF should drive the standards and if standards depart from the CF principles, such departures should be justified. This proposal is consistent with the position adopted in the RCFFR. However, in contrast to the RCFFR, this paper accents the purposive approach and links the formation of standards directly to the CF. This approach implies that standards are subordinate to CF principles; therefore compliance with standards should not provide a basis for compromising the faithful representation of economic reality. From the purpose identified for GPFR, the paper argues for a default presumption in favour of Fair Value Accounting, a retreat from the asset/liability approach, and a re‐casting of the income statement to focus on operational flows. 相似文献
460.
This article studies firms’ price-setting decision during a currency changeover. Buyers’ difficulties with the new nominal price level may create incentives to raise prices temporarily but doing so comes at the risk of damaging a seller’s standing as a fair retailer. We model firms’ trade-off and study conditions under which increasing or decreasing prices is optimal. A difference-in-differences analysis based on micro-data of French restaurants strongly supports the model’s predictions. Prices during the 2002 changeover in the European Monetary Union were less likely to rise in larger restaurants, nontourist restaurants and when prices were advertised. 相似文献