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151.
组织激励是组织管理成败的一个非常重要的部分。一直以来，组织在考虑激励问题时，倾向于对各种激励手段与措施对组织成员的作用予以更多的关注。也即是说，一直以来，组织的激励主要是为了体现其对组织成员积极性、主动性或创造性地调动和影响。而事实上，组织激励的作用应该是双向的，即，激励应是针对组织成员及组织本身而言的，它一方面要影响成员的行为、态度、认知、价值观等，另一方面也需对组织的存续发展产生积极意义。本文将就组织激励中这种双向作用问题进行深入探讨，旨在使激励这种管理手段的潜在内涵——对组织的促进作用能够引起更多的重视。 相似文献
152.
Elton Oliveira de Moura Marcelo de Souza Bispo 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de lu0027Administration》2020,37(3):350-365
This article aims to present the theoretical trends that constitute the notion of sociomateriality in the field of organizational studies and to describe a methodological framework for conducting empirical research in this field. It is a contribution for those interested in understanding and using the sociomateriality approach theoretically and methodologically. The main conclusion is that sociomateriality is a valuable alternative not only for comprehending how the entanglement of human and non-human actors may produce organizations, their practices, and changes, but also for (re)thinking organizational phenomena both ontologically and methodologically. 相似文献
153.
Linda K Richter 《Annals of Tourism Research》1983,10(3):395-413
This study is an examination of the political objectives and probable consequences of the decision to open the People's Republic of China to mass tourism. Through personal interviews and other reports, this article traces the organizational and political dimensions of the abrupt reversal of nearly three decades of restricted and selective foreign access. The author found several anomalies: more “market” oriented cost structure than in most non- socialist developing nations; a hierarchy of tourist classes in a supposedly classless society; liberalization in tourism itineraries along with a freezing of contacts between tourist and Chinese. The article concludes that while China has reaped few tangible political benefits and has incurred some new political vulnerability with its new tourism policy, Chinese tourism has avoided many of the social and economic costs associated with tourism development elsewhere. 相似文献
154.
Paul Andr Michel Magnan Sylvie St‐Onge 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de lu0027Administration》2008,25(2):153-169
Adopting a governance perspective, this study analyzes the merger between closely‐held Donohue Inc. and widely‐held Abitibi‐Consolidated Inc. Findings suggest that the absence of a controlling shareholder and weak board governance at Abitibi might explain both (a) its executives' interests in the transaction and (b) its CEO's compensation increase despite underperformance. Second, an intergeneration shift of control at Quebecor (Donohue's parent company) led to a strategic reorientation that (a) transformed Donohue into a target and (b) insured that Donohue's executives had incentives to pursue a deal. Finally, Donohue's noncontrolling shareholders benefited from the transaction while Abitibi shareholders experienced wealth reduction. The merger's aftermath provides some counter evidence regarding blockholders' power in widely‐held firms. Copyright © 2008 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
155.
This case depicts an armchair situation involving a newly formed small private Canadian company that has recently begun operations in Western Canada. Of concern to the owners is their understanding that Canadian generally accepted accounting principles (GAAP) are about to be replaced by International Financial Reporting Standards (IFRS) at the end of 2010, and so the statements in their present form will have to be conformed to the new standards if the company decides to go public with a share offering, which is an option it is considering. Other issues facing the company concern the appropriate accounting and reporting requirements that will be required in order to allow the company to secure additional financing and engage in some necessary research and development. This case is suitable for students who have progressed beyond the introductory financial accounting level; it involves adjustments to inventory and capital asset accounts as well as income effects including taxation, and it draws out some of the more important nontransitional differences between GAAP and IFRS. 相似文献
156.
Stphane Schvartz Irne Abi‐Zeid Nicole Tourigny 《Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de lu0027Administration》2007,24(3):196-211
This paper pertains to the application of knowledge engineering methods to aeronautical search and rescue in Canada. We modelled at the knowledge level the reasoning process of a search mission coordinator when conducting a diagnosis task to determine the routes likely followed by an aircraft missing overland. Knowledge engineering allowed us to develop a reasoning model based on documents and on interviews with domain experts. Our study was conducted in the CommonKADS knowledge modelling framework. The proposed model was validated by domain experts and implemented in a rule‐based prototype. Copyright © 2007 ASAC. Published by John Wiley & Sons, Ltd. 相似文献
157.
A model of destination image formation 总被引：19，自引：0，他引：19
Image has been shown to be an important influence in the selection of vacation destinations. A model that represents the important determinants of destination image formation was developed based on previous studies in a number of fields. The research reported in this article presents the results of an empirical test of the model using path analysis. A major finding of the study was that a destination image is formed by both stimulus factors and tourists' characteristics. The results of this investigation provide important implications for strategic image management and can aid in designing and implementing marketing programs for creating and enhancing tourism destination images. 相似文献
158.
John L. Campbell Brady J. Twedt Benjamin C. Whipple 《Contemporary Accounting Research》2021,38(1):412-442
Regulation Fair Disclosure (Reg FD) Form 8‐K filings provide a venue where managers release information to the market as a whole that they designate as being material. Using this setting, we study trading patterns immediately prior to the public disclosure of material information. We offer three main results. First, using both intraday and daily trading data, we find abnormal trading volume of 21 percent (13 percent) in the hour (day) prior to the public disclosure, respectively. Second, we find that this pre‐disclosure abnormal trading volume is concentrated in firms that are smaller, have more growth opportunities, issue fewer voluntary disclosures, and have weaker external monitoring. Finally, we find that this pre‐disclosure volume is concentrated in subsamples in which the information relates to a firm's material contracts, a firm holds investor/analyst conferences, and there is insider trading activity in a firm's shares. Our results do not concentrate in a small number of firms or industries, and do not appear to be explained by the form through which managers first release the material information (e.g., Form 8‐K, press release, website posting, or social media). Our results are also robust to controlling for the firm's other filings and peer filings that occur around the disclosure. Overall, the trading patterns we document may show that, inconsistent with the spirit of Reg FD, a subset of investors trade on information managers deem material prior to its broad, public release. 相似文献
159.
李白是我国伟大的诗人，在我国文学发展史上占有重要地位。李白的创作风格可概括为憎爱分明，气势豪迈，思想奔放，飘逸洒脱。 相似文献
160.
Douglas Kalesnikoff 《Accounting Perspectives》2020,19(1):11-16
This two‐part case focuses on indicators or red flags of a possible fraud being committed by a majority shareholder against a minority shareholder. The student assumes the role of an accountant investigating the possible fraud. In Part 1 the student is provided with a whistleblower complaint and examines the draft financial statements that will be used for the purchase price of the sale of shares by the minority shareholder to the majority shareholder. In Part 2 the student is provided with further information on inventory controls and the accounting practices. Drawing on the student's knowledge of control systems and financial statement analysis, the student's task is to identify the possible fraudulent transactions and quantify their effect. 相似文献