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31.
Personal managerial indiscretions are separate from a firm's business activities but provide information about the manager's integrity. Consequently, they could affect counterparties’ trust in the firm and the firm's value and operations. We find that companies of accused executives experience significant wealth deterioration, reduced operating margins, and lost business partners. Indiscretions are also associated with an increased probability of unrelated shareholder-initiated lawsuits, Department of Justice and Securities and Exchange Commission investigations, and managed earnings. Further, chief executive officers and boards face labor market consequences, including forced turnover, pay cuts, and lower shareholder votes at re-election. Indiscretions occur more often at poorly governed firms where disciplinary turnover is less likely. 相似文献
32.
调动全社会各部门、各级领导高度重视工程质量的整治行动,抓住建筑市场混乱的源头和要害,还建筑业一个健康、规范、有序的建筑市场新秩序。 相似文献
33.
讨论了高管团队整合领导力及其与企业绩效的关系,分析了企业高管团队整合领导力运行机理,应用系统工程理论方法,构建了企业高管团队整合领导力系统运行模型。概括总结了行动学习原理以及研究理论,指出了企业高管团队整合领导力提升的关键要素,在此基础上,应用经验学习循环和群体动力学理论方法,构建了基于行动学习的高管团队整合领导力培育“3循环”学习模式。从而,为企业高管团队整合领导力的培育与提升提供了一点粗浅的新思路和方法。 相似文献
34.
35.
进攻队员假动作在篮球比赛攻防对抗中产生,是完成篮球技战术必不可少的动作方法。文章通过对进攻队员假动作进行分类,探讨在其比赛中的具体运用,提出进攻假动作应具备的条件和注意的问题,为篮球教学与训练提供参考。 相似文献
36.
The evaluative function of local public actors has been exacerbated in recent years with the individualisation of social policies. One of their tasks is to select the appropriate informational basis in order to assess welfare claimants. Amartya Sen's capability approach offers a theoretical and normative framework to analyse this evaluative function. In particular, it insists on the importance of “objectivating” people's preferences with reference to their capabilities. The weight that is to be attached to individual preferences in the course of public action can be a matter of controversy. Claimants “capability for voice”, we argue, should be developed. This capability refers to their effective possibility to express their concerns with regard to the choice of the informational basis. It is argued that local institutions prohibiting capability for voice will produce adaptive preferences, whereas procedural institutions promoting reflexive public evaluation and capability for voice will result in a fairer wording of individual preferences. At a situated level, the way to connect subjective and objective information when assessing people very much depends on the position of the evaluator. Several illustrations show that the fairness of evaluation, and its impact on the people's capability set, depend on this positional perspective. 相似文献
37.
套期保值会计发展的成果主要表现为金融工具会计准则和套期保值会计准则的制定和不断完善。我国套期保值会计理论研究起步晚,主要集中在国内外金融工具准则、套期保值会计准则的解读及对比研究以及套期保值会计理论和套期保值会计准则应用研究等方面。实践中存在套期准则可操作性差,容易导致主观随意、盈余操纵和企业风险意识低、专业人才缺乏等问题。需要结合我国企业风险管理实践,修改现有套期会计准则,颁布操作指南,加强专业人才的培育,不断推进我国套期保值会计的发展。 相似文献
38.
This paper aims to investigate organic food consumption based on the perspectives of an extended research model by integrating the theory of consumption value (TCV) and the theory of reasoned action (TRA). First, we tried to find out how five consumption values of functional, social, emotional, conditional, and epistemic in classic TCV influence consumption choice especially in the sustainable consumption domain of organic food, interpreted as green perceived value (GPV) in the reflective-reflective second-order latent. Second, as an attempt to extend the classic TRA, this study included trust and perceived knowledge in the research model in addition to the subjective norm, attitude, and behavioral intention. A partial least square structural equation method (PLS-SEM) was adopted to examine our research model with 251 samples. Our results revealed that GPV significantly affects consumer attitudes. Consumer attitudes and subjective norms also have a significantly positive effect on purchase intention. As an extended TRA, GPV has a significantly positive effect on trust while trust significantly impacts purchase intention. Further, perceived knowledge positively influences attitude and trust. By jointly considering TCV and TRA, this study proposes several implications emphasizing how GPV and perceived knowledge affects consumers’ organic food consumption choice based on the role of increased trust. 相似文献
39.
政府采购中项目剩余和信息不对称的存在,加之市场发育不完善,导致寻租行为的产生。公开交易信息,加大寻租成本,建立事前监督、事后惩罚制度,是遏制寻租行为产生的重要手段。 相似文献
40.
刘威 《郑州经济管理干部学院学报》2007,22(1):57-59
新《公司法》与旧《公司法》比较而言,尽管引入了许多新的制度,有很大的进步,但仍没有摆脱“缺乏可操作性”这个固有法律弊端,就公司治理中最为重要的累积投票制度和股东衍生诉讼制度而言,这种情况尤为严重。立法部门应立足我国公司治理的具体情况,完善上述制度。 相似文献