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21.
Stephanie Sodero 《Journal of Transport Geography》2011,19(6):1474-1481
British Columbia’s carbon tax is an example of a relatively systemic climate pricing policy in the North American transport sector. This research uses Actor-Network Theory to retrace and reassemble the development of the tax from inception to implementation. From the fieldwork, six stages of the policy development process emerged, beginning with the surfacing of the concept of tax shifting in 1998 to the implementation of a carbon tax in 2008. This article explores how British Columbia’s experience aligns with lessons from the carbon taxation literature relating to a range of themes including education, leadership, timing, administration, taxation level, revenue allocation and communication. 相似文献
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Philip L. Cooley 《Journal of Business Research》1979,7(3):267-276
The purpose of this study is to examine empirically whether managerial pay of small-firm executives is more closely related to profitability or generation of sales. Conventional economic doctrine supports the hypothesis that chief executives are paid primarily to advance profitability. The contrary hypothesis, given impetus by Baumol [2] and Galbraith [8], asserts a closer relationship between compensation and sales. Previous studies of large corporations have produced conflicting results. Regression analysis of the 78 small firms in this study reveals managers receiving compensation correlating fairly closely with both profitability and sales. The cumulative forces at work in these firms impacting upon managerial pay appear to have wrought a linkage conductive toward motivating managers to be both “bottom line” and marketing oriented. 相似文献
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The primary objective of this article is to present a social comparison model of how employees perceive, evaluate, and react to tasks. The model represents a synthesis of recent findings in the task design area and three social comparison theories. A three-stage process is described which suggests that employees first understand their tasks at an informational level, then understand their tasks at an evaluative level, and finally react to their tasks both affectively and behaviorally. Managerial implications and future research directions are discussed. 相似文献
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Ralf Buckley 《Journal of Sustainable Tourism》2013,21(5):425-442
Recreational capacity is a function of the natural and social environment, the activity concerned, and the management regime. Indo-Pacific surf destinations with cheap and open access and no capacity management have experienced crowding, crime, pollution and price collapses. Many island surf breaks can handle only a few surfers at once because of the shape of the reefs. A crowding factor may be conceptualised as the proportion of rideable waves each surfer is forced to cede to another boardrider. Quota management systems using operator permits need to incorporate the complexity of the environment and the industry, but be equitable enough to gain general acceptance, and simple enough to enforce without dispute. Siberut Island in the Mentawai chain near West Sumatra, Indonesia, is covered by dense tropical rainforest which supports a number of endangered species and has been proposed as a Biosphere Reserve. It is also home to indigenous village communities with traditional social and religious practices. This island is subject to commercial logging and plantation agriculture, and tourism seems to be the only politically realistic economic alternative at present. To provide infrastructure for long-term growth in nature and cultural tourism, an immediate source of tourism revenue is needed. The most immediate option seems to be surf lodges on some of the smaller Mentawai Islands, which have already been largely cleared and are already visited by boat-based surf tour operators. Operators will only invest in lodges if they can acquire preferential rights to particular surf breaks. Hence the recreational capacity of the islands for surf tourism must be determined, and allocated between operators through a management system. Relevant data and one management option are presented here. 相似文献
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Rodney L. Roenfeldt Philip L. Cooley Michael J. Gombola 《Journal of Business Research》1979,7(1):95-107
Unproven assertions about potential option returns have accompanied increased interest in option trading since formation of the CBOE. This paper presents an analysis of return distributions from buying and selling CBOE options. Generally, buying options resulted in returns that were negative and lower than returns from buying the underlying stocks. Average returns from writing covered options exceeded returns from buying both options and stocks. Commissions and taxes shifted location of return distributions for all three investments, particularly reducing returns from buying options. 相似文献
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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
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The concept of operating leverage generally has been visualized in the context of linear break-even analysis. This paper evaluates the properties of two measures of the degree of operating leverage using a more general short-run microeconomic model of the firm. In this model, the degree of operating leverage is related positively to the price elasticity of demand for a firm's output, to its elasticity of supply for an input, and to its output elasticity. In addition, operating leverage measures are usually derived from models inconsistent with firm wealth maximizing behavior and are too simplistiic for complex models with stochastic demand, supply, and production functions. 相似文献
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John A. Conybeare 《Journal of Business Research》1984,12(3):363-375
The extent to which a large U.S. bank, all U.S. banks, and banks in the Group of Ten took account of political risk in their international country exposures in 1976 is tested using a simple portfolio diversification model. Assuming that political risks are important relative to economic risks, and that political risks are uncorrelated across countries, these banks' exposures should be negatively related to political risk indices. However, the portfolios of these banks appear to be related to political risk only insofar as political risk is roughly approximated by GNP per capita. International banks were not yet able to systematically vary their international portfolios with respect to political risk. 相似文献