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The fact that many companies have a long track record of consistent dividend increases suggests that managers believe there is some benefit to establishing and maintaining such a pattern. Many companies, for example, follow a perennial policy of increasing the dividend in a particular quarter, maintaining it at the same level for the next three quarters, and then increasing it in the same quarter of the following year. But does the capital market reward companies for maintaining a consistent dividend policy? Do companies with a history of repeated dividend increases earn long‐term positive abnormal returns; and if so, how long do the returns persist? The authors find that companies earned significantly positive abnormal returns following each of the first five annual dividend increases, over and above the positive announcement‐month returns. Nevertheless, the reward decreases as the track record of dividend increases becomes longer. After the first dividend increase, companies enjoy significantly positive returns for the next two years. Companies that increase the dividend in the same quarter of the following year also enjoy significant positive returns, but returns that are smaller (and less statistically significant) than in the case of first‐time dividend increases. And as the dividend‐increase track record further lengthens, the size and statistical significance of the abnormal returns continues to shrink; and after the sixth dividend increase, the abnormal returns in the next twelve months are statistically indistinguishable from zero. In sum, although there is some support for maintaining a consistent dividend policy, the market response diminishes over time, and investors do not earn abnormal returns by buying stocks whose annual dividend has already been increased six or more times.  相似文献   
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In the transition from a centrally planned to a market-oriented economy, such as in Romania, the domestic financial market plays two important roles. First, the financial market itself must be fundamentally restructured. Second, its efficient functioning is a crucial precondition for economic transformation. In transition economies, however, financial market institutions tend to concentrate their services on urban or larger rural enterprises. So far, small rural enterprises, even those with profitable investment plans, often do not have access to the financial market. This paper briefly characterizes the key issues of agricultural production units and their institutional environment and analyzes the depth and the efficiency of rural finance and its effect on Romania's rural economic transformation. It concludes with policy and institutional recommendations to strengthen rural finance.  相似文献   
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Zusammenfassung  Pflegeausbildung im europ?ischen Vergleich — Die Europ?ische Union bietet einen gigantischen Arbeitsmarkt, der auch immer mehr deutsche Pflegekr?fte anlockt. Eine Pflegeausbildung wird in allen EU-Mitgliedsstaaten anerkannt, auch wenn die Bildungssysteme sich zum Teil deutlich unterscheiden. Doch zwischen „Mindestanforderung erfüllt“ und „Topqualifikation“ – wo stehen wir in diesem Kontext? Literatur finden Sie unter Rubrik Kontext auf www.heilberufeonline.de  相似文献   
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The aim of this study was to explore the opportunities and challenges of female cleaners with regard to participation in leisure time physical activity (LTPA). We gained information about their everyday lives via semi-structured interviews with 25 women, most of them from rural Turkey. Drawing on the relevant literature on women’s work–life balance and (migrant) women’s participation in LTPA, we approached their work and leisure from an intersectionality perspective and explored if and how female cleaners engaged in LTPA and which constraints impeded their involvement. The interviewees’ narratives revealed that their everyday lives as unskilled migrant workers had a decisive influence on their opportunities of engaging in LTPA: most women struggled with the demands of a physically exhausting job and an extensive ‘second shift’ at home and therefore had great difficulty finding the time and energy to exercise. However, previous experience of LTPA seemed to have a decisive influence on their current LTPA practices.  相似文献   
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In 1983 decentralization was already being described as the latest fashion in development administration and it has been gaining in popularity ever since. This theoretical concept has been embraced world-wide and incorporated into economic and political reform plans. In this paper, the proclaimed desire for decentralization in Peru's public administration is tested by reviewing the example of its agricultural policy and in particular its strategy with regard to public agricultural subsidies. The objectives of the paper are: (1) to illustrate the discrepancies between the theoretical objectives of decentralization and how it is implemented in practice; (2) to analyse the structure of Peru's agricultural support policies, evaluate the process of decentralization in this sector and subsequently identify possible problem areas and make policy recommendations; and (3) using the regionally differentiated public expenditures for the agricultural sector in the period from 1993 to 1998, to cross-check the lip-service paid to decentralizing agricultural policy in Peru.  相似文献   
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