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1.
Aoife Brophy Haney 《Journal of Business Ethics》2017,143(2):261-276
The ability of managers to identify and interpret challenges in the external environment is one of the micro-foundations of dynamic capabilities. The underlying literature on strategic issue interpretation suggests that interpreting environmental challenges as opportunities rather than threats is more likely to lead to proactive and innovative responses, but there are also potentially positive effects of threat interpretation, for instance high levels of commitment and risk-seeking behaviour. In this paper, I use the context of climate change to explore the link between threat interpretation and innovation in more detail. I use exploratory cluster analysis and illustrative case studies to develop a set of propositions to explain when threat interpretation can in fact encourage innovation. I identify two ethical mechanisms that positively mediate the relationship between threat interpretation and innovation: enlarged concept of responsibility to society and moral legitimacy. The paper contributes to the literature by identifying the importance of ethics in linking managerial interpretation to innovation, particularly in the context of global environmental and social challenges. 相似文献
2.
This article discusses the notion of gatekeeper, or opinion leader, appraisers. Because these appraisers are instrumental in disseminating information to other appraisers they are very influential in shaping appraisal practices. A sample of 763 appraisers is used to identify these gatekeepers and to examine their appraisal practices relative to other appraisers. Differences are noted between opinion leaders and non-opinion leaders in the importance attached to and in the use of energy conservation components of real property in appraisals. 相似文献
3.
There is a clear trend in corporate governance toward increased attention to the environmental and social impacts of business operations. Major consulting firms are advising Fortune 500 companies on how to become more environmentally sustainable, private equity and “impact” investors are measuring environmental, social, and governance (ESG) factors, and voluntary reporting and shareholder resolutions on issues of environmental sustainability are on the rise. While traditional corporate forms allow companies to embrace social and environmental responsibility with some measure of success, various real and perceived risks encourage directors to focus on short‐term profitability. Even if a company has a strong social mission at inception, founders often have difficulty “anchoring their mission” over time. And the lack of required disclosure of social and environmental performance makes it more difficult for investors to evaluate and compare companies. Many believe that the institutionalized mispricing of natural resources and the continued failure to price externalities, combined with the progressive nature of climate change, require the transformation of both business and law. This article discusses social and environmental sustainability within the traditional corporate form and then explores three emerging alternatives that are now being used by businesses in California: limited liability corporations (LLCs); benefit corporations (B corps); and flexible purpose corporations (FPCs). Of these three alternatives, FPCs—a corporate form that requires shareholders to agree on one or more social missions with management and the board—may be best suited to meet the needs of the many small private firms (as well as some large public companies) that, whether for purely economic or altruistic reasons, plan to integrate ESG into their operations. 相似文献
4.
Construction project scheduling is one of the most critical factors for project success measurement.Not only for the project planning but for construction process management,the scheduling is the basic tool for communication between the owner and the project manager.By developing the schedule before the project starts,the owner knows in advance that the expected timeline of the project.By preparing construction process scheduling,the owner and general contractor can better manage the subcontractors,sub-trades progress,materials storage and deliveries,labors schedule and equipment set up which will eventually save time,money and hassle.Basically,Critical Path Method(CPM) is commonly used in the construction industry.CPM is a deterministic method that assumes that through the network,there is at least one path that determines the project duration and that the path is the critical path.CPM does not consider the uncertainty in the activities;rather it assumes that each activity can be finished in the given situation.Program Evaluation and Review Technique(PERT) is a stochastic technique which is based on the assumption that the duration of a single activity can be described by a probability density function.PERT takes into account the uncertainty during the construction process and has been created out of the need to plan,schedule and control complex projects with many uncertainties.The PERT approach is stated in some books and papers,but there is no deep investigation on the application in the schedule risk assessment.This paper investigates the PERT work process and takes a valuable try on the construction schedule risk assessment by using case studies.The utilization in the estimate the construction liquidated damage with the uncertainties is performed,which also can be used in the insurance company to calculate the insurance premium. 相似文献
5.
如何才能吸引和留住人才?其实这并没什么秘诀,无非是好的雇主非常清楚潜在和现有的员工最看重的是什么,并且为满足他们的需求而不断努力罢了。 相似文献
6.
This paper provides a twofold focus on wildlife habitat enhancement and development in Alberta: (1) from the user perspective based on measures of willingness to pay for an incremental increase in wildlife habitat; and (2) from the perspective of a private landowner, who possesses certain attitudes and characteristics conducive to providing an incremental increase in habitat under specified conditions that benefit the user 相似文献
7.
Dan G. Haney 《工程经济学家》2013,58(4):257-261
Five of the seven factors in most common use for compound interest calculations involve a uniform series of payments (or receipts). These interest factors, for use when interest is compounded at discrete points in time, are commonly referred to as the uniform series present worth factor, the uniform series compound amount factor, the capital recovery factor, the sinking fund factor and the uniform series gradient conversion factor. The proper use of these five factors requires that the period of time between the compoundings of interest coincide with the period of time between the uniform payments. If the interest is compounded more frequently (assume by an integer number of times) than the payments, then the best way to apply the compound interest factors is to determine the effective interest rate between payments. If interest is compounded less frequently than the payments (assume there are an integer number of payment periods within each compounding period), the correct solution procedure is not well known. Three methods are discussed for solving problems when interest is compounded less frequently than payments are made. It is argued that the method proposed in this note is better than the other two methods in popular use from both a theoretical and practical standpoint. 相似文献
8.
Dietrich Bud?us und Dennis Hilgers 《Zeitschrift für Planung & Unternehmenssteuerung》2009,19(4):377-396
Zusammenfassung Die Rechnungslegung ?ffentlicher Unternehmen und Gebietsk?rperschaften auf staatlicher und
kommunaler Ebene unterliegt seit einigen Jahren einer intensiven Reformentwicklung. Ausgel?st wurde
die Reform durch die Unzul?nglichkeiten des kameralen Rechnungssystems, das keinen überblick über
die tats?chliche Verm?gens- und Schuldensituation sowie Kosten und Leistungen einer Gebietsk?rperschaft
erm?glicht und somit Fehlsteuerungen und Fehlentscheidungen begünstigt. Das reformierte Haushalts-
und Rechnungswesen zielt auf ein auf der Doppik basierendes neben dem Geldverbrauch den tats?chlichen
Ressourcenverbrauch sowie Kosten und Leistungen erfassendes Informations- und Planungssystem.
Der folgende Beitrag gibt einen überblick über die einzelnen Reformelemente, stellt den
gegenw?rtigen Umsetzungsstand vor und zeigt weiteren Reformbedarf auf. 相似文献
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10.
This article explores the notion that appraisers respond to a very rapid change in any factor that will ultimately affect real estate values only after they witness the effects of this change in actual marketplace transactions. An analysis of 685 responses to a recent national appraiser survey suggests that a cause and effect relationship exists between their energy related market experiences and their energy awareness level. Market imperfections and the difficulty of predicting future energy prices are identified as barriers that inhibit the appraisers' ability to achieve a high level of energy awareness. 相似文献