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141.
The purpose of this paper is to explore whether international differences in cultural dimensions of individualism and uncertainty avoidance affect how managers from different countries implement International Financial Reporting Standards (IFRS) and influence cross-country conditional conservatism behavior. We analyze the conditional conservatism behavior of publicly listed firms in 14-member countries of the European Union (EU) during the period 2006-2016. The results confirm the relationship between the individualism and uncertainty avoidance dimensions of national culture and conditional conservatism in the post-IFRS period. Particularly, conditional conservatism is higher in countries where individualism is lower and where uncertainty avoidance is higher. 相似文献
142.
本文结合西安邮电大学新媒体建设应用情况,阐述了建设大学生网络文化工作室的意义,分析了该校当前新媒体使用现状,并由此提出了建立学校建设大学生网络文化工作室的思路。 相似文献
143.
Innovation contests allow firms to harness specialized skills and services from globally dispersed participants for solutions to business problems. Such contests provide a rich setting for operations management (OM) scholars to explore problem solving in global labor markets as firms continue to unbundle their innovation value chains. In this study, we examine the implications of specific types of diversity in innovation contests on problem-solving effort and success. First, we conceptualize diversity among contestants in terms of national wealth (measured as gross domestic product per capita (GDPP) adjusted for purchasing power parity) and national culture (measured using the culture dimensions of performance orientation and uncertainty avoidance) and examine how such factors influence problem-solving effort. Next, we examine how differences between contestants and contest holders in terms of the above factors influence contest outcomes. Using data from a popular online innovation contest platform and country-level archival data, we find that contestants from countries with lower levels of GDPP are more likely to exert greater problem-solving effort compared to other contestants. With regard to national culture, we find that performance orientation and uncertainty avoidance have positive and negative effects, respectively, each of which weakens with increasing levels of GDPP. Finally, our analysis provides evidence of homophily effects indicating that contestants who share greater similarities with the contest holder in terms of national wealth and national culture are more likely to be successful in a contest. We discuss the implications of the study's findings for contest holders and platform owners who organize innovation contests, and for emerging research on innovation contests. 相似文献
144.
企业家精神是社会进步的动力,文化传统特质对企业家精神生成有重要影响。在对企业家精神共性分析的基础上,界定福建企业家精神,分析孕育福建企业家精神的四大文化根源,并提出完善、升华福建企业家精神的方法,使之更适合福建市场经济的发展需要。 相似文献
145.
随着网络信息技术的发展,我国逐渐形成了一种全新的政治参与文化形态,即网络政治文化。网民政治素养水平参差不齐、政府电子政务建设水平不高、网络法律与道德体系不健全、网络中各种政治文化冲突日益加剧等原因影响着网络政治文化的形成与发展。我们应该坚持以社会主义核心价值观引导网络政治文化的方向、全面提高网民的政治素养使其自觉规范网络言行、加强网络信息监管营造网络政治文化良好氛围等,从而构建先进的网络政治文化。 相似文献
146.
招牌作为企业的标志,起到树立企业文化、表现企业精神及吸引消费者等目的。本文通过对南京路步行街61家企业商铺招牌的放置形式、字体、主色调和招牌质地的研究分析,提出放置形式的多样化、字体选择的“企业化”、质地材料的新颖化和色彩表现的情感化等招牌设计策略,以期达到进一步丰富商业街的景观文化、美化城市的目的。 相似文献
147.
148.
Svenja Gärtner 《The Scandinavian economic history review / [the Scandanavian Society for Economic and Social History and Historical Geography]》2014,62(2):137-162
This article provides a comparative analysis of the development of the gender wage gap in West Germany and Sweden during the period 1960–2006. Despite the economic similarities including broad social safety nets, the gap has developed differently since 1960. This analysis accounts for micro- and macroeconomic factors and politics and concludes that norms and traditions penetrate institutional settings and ensnare Germany in a cultural trap with regard to gender equality. While Sweden has moved to a two-earner model, German society expects mothers to stay at home. The micro analysis shows that family concerns (e.g. marriage and motherhood) decrease female income in Germany to a far greater extent than do such factors in Sweden, which can be explained in part by deeply held social attitudes. 相似文献
149.
腐败作为一种社会现象已经上升为导致亡党亡国的重要问题。党员队伍不断地被侵蚀直至灭亡已经不再是危言耸听。然而,腐败作为社会现象,同样也是文化的集中反映。故文章通过从文化角度中的"一把手"封建文化、官本位文化、官系圈文化以及党员思想建设文化四个方面分析了党员干部腐败原因,以便更好地针对党员干部腐败问题采取措施,防患于未然。 相似文献
150.
This study assesses whether variations in capital structure across countries can be explained by cultural traits. We analyze capital structure choices of firms in 42 countries and provide evidence that these decisions are affected by the degree of individualism of the country where the firm is located. We assert that managers in countries with high level of individualism exhibit strong optimism and overconfidence which cause an upward bias in perception of supportable debt ratios. Our results are robust to controlling for other firm- and country specific determinants of capital structure choices and to using alternative model specifications and estimation techniques. 相似文献