BS in the boardroom: Benevolent sexism and board chair orientations

Research Summary: Though research has focused on the ascent and acceptance of female CEOs, the post‐promotion circumstances female CEOs face remain unclear. In this study, we focus on a critical post‐promotion circumstance: the board chair–CEO relationship. Drawing on the gender stereotype literature, agency theory, and stewardship theory, we posit that firms appointing a female CEO are more likely to adopt a collaboration board chair orientation and less likely to adopt a control orientation. We further predict this effect is attenuated by female board representation. Using a sample of new S&P 1500 CEOs, we find support for our predictions regarding the collaboration orientation but not the control orientation. This research provides some evidence of benevolent sexism in the boardroom, with female directors acting as a countervailing influence. Managerial Summary: Whereas the notion that females encounter a glass ceiling on their path toward CEO is well documented, the conditions female CEOs encounter after promotion are less understood. The relationship between the board chair and the CEO is one important post‐promotion condition. Board chairs can focus on monitoring and/or working together with the CEO. We suggest board chairs are more likely to work in close collaboration with female CEOs than with male CEOs. We attribute this to benevolent sexism, which explains that board chairs are more likely to collaborate with female CEOs because they view females as more conducive to, and in need of, this type of relationship. We also suggest this benevolent sexism is less prevalent when there are more females on the board.     

一款移动式仓库上货椅梯的设计及分析

针对目前仓库货物取放工作效率低、劳动强度大且存在安全隐患等问题,本文借鉴传统的椅子及梯子的结构及功能,基于组合创新方法创新设计一种移动式仓库上货椅梯。该装置将椅子和梯子的功能合为一体,移动方便且稳定可靠,成功解决梯子靠在货架上易将货架压倒、椅子的高度不够、稳固性差、梯子及椅子搬运不便、移动性差等问题,提高了仓库取放货物的工作效率,应用推广前景广阔。     

Is an Outside Chair Always Better? The Role of Non‐CEO Inside Chairs on Corporate Boards

Proponents of separating the CEO and chairman positions advocate having an outside chairperson, although having an inside chairperson can be valuable for some firms. I find inside chairs are more likely where firm‐specific human capital is more important and, in these firms, inside chairs are associated with higher firm valuation and better operating performance. Furthermore, skilled inside chairs increase forced CEO turnover sensitivity to performance. The evidence suggests that certain inside chairs can be valuable when firm‐specific information is important for monitoring and an outside chair may be costly.     

The association between characteristics of audit committee accounting experts,audit committee chairs,and financial reporting timeliness

We investigate the association between audit committee (AC) members' financial expertise and financial reporting timeliness, and extend the discussion by investigating how the source of accounting expertise (e.g., public accounting or CFO) differentially influences financial reporting timeliness. We predict and find that AC accounting financial expertise is associated with timelier accounting information. Further, we find that accounting expertise gained from public accounting experience is associated with timelier financial reporting; however, accounting expertise gained from CFO experience is not. We also find that AC chairs (ACCs) with accounting expertise from public accounting experience are significantly associated with timelier financial reporting while ACCs with CFO-sourced accounting expertise are not. Our results are important for two reasons. First, our results suggest that AC accounting financial expertise contributes to AC effectiveness by improving the timeliness of financial information. Second, our findings highlight how personal characteristics of accounting financial experts influence contributions toward AC effectiveness.     

新型多功能课桌椅的设计

介绍了一种新型的集写字、阅读、休息等模式为一体的桌、椅一体化多功能课桌椅的设计原理及实现各功能的机构。该产品可使使用者保持合适的视距、视角以及正确的读写姿势,并可有效地预防近视、驼背,缓解疲劳等。     

儿童安全座椅的研究与设计

以儿童安全、舒适乘车为启示,分析了儿童的身体特点及儿童安全座椅的市场现状,论述了设计功能定位,在此基础上提出了学童型安全座椅设计方案.该设计方案基于人体工程学、设计心理学及等理论知识,其造型结构的设计以最大合理化提高儿童乘车的安全性、舒适性和易用性,同时保证与汽车内部的匹配性.     

休闲椅CAD系统的研制

针对体闲椅的结构特征和产品设计特点,确定了其机构(空间十杆机构)运动轨迹的数学模型,且在AutoCAD中应用VBA语言建立了体闲椅动态模拟仿真模块;根据工程力学的理论,对空间十杆机构进行受力分析;并运用VB语言对杆件强度、压杆稳定性进行了校核和参教化设计.     

Being the CEO's boss: An examination of board chair orientations

Research summary: Scholars have traditionally conceptualized board leadership as a dichotomous construct. A combined CEO and board chair position is interpreted as reflecting a more collaborative approach to corporate governance, whereas separate positions are interpreted as ensuring greater board control. I challenge this conceptualization and posit that a separate board chair can be oriented toward collaboration as well as—or in place of—control. I analyze newly available data from corporate proxy statements to identify these two board chair orientations and test competing perspectives on how they impact profitability growth in a sample of S&P 500 firms. The results indicate that board leadership is a more nuanced phenomenon than the extant literature would suggest . Managerial summary: What is the role of the board chair when not the CEO ? Corporate governance experts assert the board chair's role is to monitor and control the CEO . Yet, board chairs often play another, more collaborative role. Board chairs frequently provide advice and guidance to CEOs and relieve CEOs of board leadership burdens, enabling the CEOs to focus on their primary responsibilities. In this study, I examine the effect of board chair orientations on financial performance and find that, as with separating or joining the CEO and board chair positions, the profitability implications of the selected orientation are far from universal. Board chairs must consider their firm's performance context in order to get the most out of a particular approach to being the CEO 's boss . Copyright © 2016 John Wiley & Sons, Ltd.     

办公用椅设计中的人体工学分析

目前许多办公用椅因设计不符合人体已引发了许多的职业病,本文通过对办公用椅设计的分析和研究,结合人体工程学中各种因素在办公用椅中的应用,充分体现了设计应"以人为本"的理念,从而为办公用椅的设计符合人体化提供了理论意义上的指导和研究。