Nuevos indicadores de los derechos laborales. Método y tendencias en 2000–2015

Se describe un nuevo método para elaborar indicadores de los derechos de libertad sindical y de negociación colectiva mediante la codificación de infracciones en nueve fuentes documentales, seis de ellas de la OIT, e instrumentos legislativos nacionales. Los indicadores calculados, correspondientes a 185 Estados Miembros de la OIT para cinco años entre 2000 y 2015, se publicaron en 2015 por iniciativa del Center for Global Workers' Rights y la Global Labour University. En octubre de 2018 la Conferencia Internacional de Estadísticos del Trabajo recomendó adoptar esta metodología para el indicador 8.8.2 de los Objetivos de Desarrollo Sostenible relativo a los derechos laborales.     

Relative Importance of Major Job Performance Dimensions in Determining Supervisors' Overall Job Performance Ratings

This study explores the factor structure of job performance and each performance dimension's relative importance in determining supervisors' overall job performance ratings. We found that the optimal factor structure of job performance includes five dimensions: task performance, organizational citizenship behaviour directed toward the organization and individuals (OCB‐O and OCB‐I, respectively), and counterproductive work behaviour directed toward the organization and individuals (CWB‐O and CWB‐I, respectively). The percent‐based relative weight (%RW) is the highest for task performance in determining job performance, followed by OCB and CWB. Interestingly, the %RW of non‐task performance dimensions directed toward the organization (OCB‐O and CWB‐O) is similar to the %RW of task performance but greater than the %RW of non‐task performance dimensions directed toward individuals (OCB‐I and CWB‐I). Copyright © 2018 ASAC. Published by John Wiley & Sons, Ltd.     

MNE practice transfer as a process of institutional change

We build upon current theory on strategic organizational practice transfer in multinational firms by incorporating the agency of actors and applying an institutional lens to the transfer process. Our theoretical analysis suggests that practice transfer is a process of institutional change that leads not only to practice adoption, adaptation, or nonadoption, but also to reconstruction. We argue that when contradictions exist within and across institutional environments, misaligned interests motivate actors to engage in praxis. As a parent‐subsidiary coalition, these actors reconstruct the practice by transcending the multitude of institutional environments that comprise the institutional system. Our process theory provides insight into how less powerful subsidiary actors engage in praxis to extend knowledge and build new capabilities within the firm. Copyright © 2014 ASAC. Published by John Wiley & Sons, Ltd.     

Impacts of International Greenfield Investment on Firm Valuation

Our study examines the announcement effects of 343 international greenfield investments by 289 U.S. firms for their impact on shareholder wealth. This paper develops five hypotheses based on the positive‐multinational‐network hypothesis. The evidence indicates that market reactions to announcements by firms entering developing countries are more favorable than those entering developed countries. In addition, the results show that the wealth effect for firms entering a host country for the first time is greater than for those that are already operating within the country. As for the long run, greenfield firms have shown improvement in their operating performance and stock performance. Copyright © 2012 ASAC. Published by John Wiley & Sons, Ltd.     

Stock price informativeness and analyst coverage

We examine whether more analyst coverage translates into more informative stock prices and apply this to both developed and emerging markets. We measure price informativeness using the association between current stock returns and future earnings. We argue that more informative stock prices contain more information about future earnings. Results indicate that analysts' activities do not contribute to the impounding of future earnings information into current stock prices, in accordance with the view that analysts are outsiders who do not have full access to firm‐level information. We also find that analysts specialize according to industry and that “industry expertise” is limited to developed countries. Overall, our evidence is consistent with the explanation that analysts focus on gathering and mapping industry‐ and market‐level information (macroeconomic information) into stock prices. Copyright © 2013 ASAC. Published by John Wiley & Sons, Ltd.     

Private Benefits of Managerial Control,Government Ownership,and Acquirer Returns: Evidence from the Chinese State‐Controlled Listed Companies

This article examines how government ownership affects the relationship between private benefits of managerial control, measured as excessive overhead expenses, and profitability of acquirers. A total of 246 merger and acquisition (M&A) events from Chinese state‐controlled listed companies (CSCLCs) between 2001 and 2006 constitutes the analytical sample. Under a low level of government shareholding, private benefits of managerial control positively correlated with acquirer announcement returns. However, there was no relationship between private benefits of managerial control and acquirer announcement returns under a high level of government shareholding. The implications of these findings for scholarship and practice are discussed. Copyright © 2011 ASAC. Published by John Wiley & Sons, Ltd.     

Cybersecurity Disclosure by the Companies on the S&P/TSX 60 Index

Cybersecurity has become a topic of great interest since 2010. Accounting issues surrounding cybersecurity governance, management, and disclosure have gained attention from accounting standard setters, large accounting firms, and professional associations, but only a limited number of studies have looked at cybersecurity disclosure. In this study, we examine whether the content of cybersecurity disclosures of Canadian firms comprising the S&P/TSX 60 index is aligned with best practices—that is, financial regulators' guidelines in that matter. A content analysis was performed of documents issued between January 2017 and mid‐2018, consisting of recent annual information forms (AIFs), annual and quarterly management's discussion and analysis (MD&As), proxy circulars, material change reports, and news releases. To assess the nature and extent of cybersecurity disclosure, we developed a scoring grid featuring 40 items based on financial regulators' guidelines. Results show that cybersecurity disclosure levels are low. Companies vary widely in the amount of detail they provide, and the information is often not company‐specific. The variations among industrial sectors involve the categories related to cybersecurity risk, cybersecurity risk mitigation, and other items. Most of the companies provided cybersecurity disclosures in the annual MD&A, and several reiterated some disclosure items in the AIF and proxy circular. The results of this study highlight some areas where cybersecurity disclosures have evolved and others where they could be improved. They suggest that some firms strive to avoid boilerplate language and be more company‐specific. The findings also suggest that financial regulators could issue more stringent requirements.     

民族生态旅游接待村多维价值的研究--以香格里拉霞给村为例

根据景观生态学的基本原理,将民族生态旅游接待村构建为一个景观生态系统,从系统中的游客、村民和村寨三个方面来审视,发现生态旅游接待村具有不同的多维价值：予游客具有“真品”旅游价值;予村民具有脱贫的经济价值;予村寨具有民族传统文化传承和生态环境保护的社会和生态价值。三个价值的同时实现是民族村寨可持续发展的保证。云南省迪庆藏族自治州香格里拉县霞给藏族家庭接待村的实际案例也证实了这一认识的正确性。     

Habits of thought and cultural tourism

The way cultural tourists think about the people they visit impacts upon their travel experiences. Cultural tourism professionals can benefit by understanding this diversity of thought. By examining four travelogs concerning Native American cultures in the 19th century, the value of new research techniques from consumer behavior which employ methods paralleling literary criticism are demonstrated and related to the empirical evidence at hand. In particular, the works of Sir Richard Burton, Francis Parkman, Washington Irving, and Louis Henry Morgan are compared and juxtaposed. It is hoped that this combining of tourism theory with mythological theory will help the field to mesh with similar developments taking place in marketing and consumer behavior.     

Location patterns of urban restaurants

Locational patterns of five categories of restaurants in eight Canadian cities in Ontario are examined to identify spatial regularities. Spatial regularities sought include tendencies to agglomerate or deglomerate with respect to restaurants of the same category as well as of different categories; spatial correlations with other land uses; apparent effects of varying traffic levels (AADTs) on restaurant location; and variations in restaurant patterns in cities of different population sizes. Specific hypotheses relating to these expected spatial regularities were formulated, the majority of which were confirmed. The paper concludes with some observations on the types of locations that appear to support successful restaurants in urban areas.