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Raffi Duymedjian Olivier Germain Guillaume Ferrante Mary Catherine Lavissière 《Entrepreneurship & Regional Development》2019,31(7-8):605-622
ABSTRACTThis paper aims to explore the conceptual potential of the Deleuzian notion of the encounter in order to better understand the genealogy of opportunities. We adopt a processual perspective of opportunities. In order to translate this notion to the domain of entrepreneurship, we analysed and interpreted Jean-Marc Vallée’s Dallas Buyers Club. This film follows the creation of the first club in the United States that illegally allowed HIV-positive people to supply themselves with foreign antiretroviral drugs from Mexico or Japan. The article highlights encounters in this process that disturb the entrepreneur’s belief systems and allow him or her to be open to potential opportunity. It finally explores how the encounter may improve our understanding of the political becoming of opportunities within the entrepreneurial process. 相似文献
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This study explores relationships between race, gender, agreeableness, openness to experience, contact, and a measure of attitudes toward diversity—universal‐diverse orientation (UDO). UDO consists of three attitudinal components: realistic appreciation (a cognition), comfort with difference (a feeling), and diversity of contact (a behavior). Results suggest that race, agreeableness, and openness relate to UDO attitudes, primarily due to the relationships of these variables with the behavioral component—diversity of contact. Identifying characteristics of tolerant people (e.g., agreeableness) and training managers in skills related to those characteristics may improve contextual performance and make managers better role models within the organizational context. © 2003 Wiley Periodicals, Inc. 相似文献
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The idea of judo economics, building on analogies with the sport of judo, has been around for at least 20 years. But taking these ideas further to judo strategy means that a framework of strategic principles can be developed to help companies put stronger opponents on the mat. 相似文献
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实行石油供应来源多样化有利于提高石油供应的安全性,但是要使供应多样化有效地发挥作用,关键要分清哪些是商业石油供应国,哪些是战略石油供应国。确定前者的重要且充分条件是其石油供应的规模和增长潜力,而后者必须有较大的机动生产能力来弥补世界其他地区的供应中断。据此分析,沙特阿拉伯仍将是可靠的战略石油供应国,伊拉克不会成为新的机动产油国,俄罗斯的石油也不能作为能源安全的基础,里海地区仍有诸多风险,西非对世界石油供应格局的影响有限,拉丁美洲则需要扩大油气部门的开放。对美国而言,最为紧迫的能源安全问题不是石油供应安全而是天然气供应安全。天然气尚未成为全球性商品,难以长途运输且船运费用高昂。美国国内天然气供应和价格所面临的压力对美国的能源安全和经济产生的威胁要大于原油成本的上升。 相似文献
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This paper examines whether firms which delay earnings announcements engage in earnings management. The cross–sectional version of the modified Jones 1995 model is used to estimate 'normal' accruals. Prior research has documented that, on average, delayed earnings announcements are associated with negative earnings surprises. Our evidence suggests that the market anticipates unfavorable earnings news when it observes reporting delays. As a consequence, late reporters appear to make the most of a bad situation by employing income–decreasing accruals in big–bath–type earnings management and in contractual renegotiations. We find that the magnitude of income–reducing abnormal accruals is related to the reporting lag. 相似文献
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股权结构治理结构与审计师选聘--2002年深圳股市的实证检验 总被引:1,自引:0,他引:1
娄权 《广东经济管理学院学报》2006,21(1):51-54
笔者等以2002年深圳股市的484家上市公司为样本,考察了大股东控制的公司审计师的选择行为,以及公司治理结构是否能够遏制大股东的偏好。结果发现,第一大股东持股比例越大,越不会聘请国际“四大”会计师事务所的境内合作所;但是,如果第一大股东是外资股,他们更可能聘请国际“四大”会计师事务所的境内合作所。 相似文献
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楼雪婕 《福建金融管理干部学院学报》2003,(4):33-33,37
财政部于2001年11月制定了《金融企业会计制度》,并于2002年1月1日起在上市的金融公司范围内实施。随着《金融企业会计制度》的出台,商业银行许多业务的会计处理发生了很大变化。本文通过对比新旧金融企业会计制度中对商业汇票贴现业务的会计处理,分析了商业汇票贴现利息收入确认方面的区别。 相似文献
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We compare models of Occupational Safety and Health Administration(OSHA) and Environmental Protection Agency (EPA) enforcementand compliance for steel plants during the 1980s. We find thatOSHA and EPA respond similarly to plant-level compliance andmeasures of hazardousness, but differently to firm-level complianceand risks of plant closing, and we relate the differences tothe agencies' differing organizational structures. Plant-levelcompliance is affected by enforcement pressure, compliance costs,and the firm's overall compliance behavior in similar ways forthe two regulatory areas, but environmental compliance was alsosensitive to plant size and risk of closing. Finally, we findthat the likelihood that a plant was in compliance with oneagency seemed at most weakly related to whether it was in compliancewith the other, but that plants likely to receive enforcementattention from one agency were also more likely to receive enforcementattention from the other agency. 相似文献
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