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1.
《International Journal of Forecasting》2019,35(1):129-143
There is a gap in the forecasting research surrounding the theory of integrating and improving forecasting in practice. The number of academically affiliated consultancies and knowledge transfer projects that there are around, due to a need for improvements in forecast quality, would suggest that many interventions and actions are taking place. However, the problems that surround practitioner understanding, learning and usage are rarely documented. This article takes the first step toward trying to rectify this situation by using the specific case study of a fully engaged company. A successful action research intervention in the Production Planning and Control work unit improved the use and understanding of the forecast function, contributing to substantial savings, enhanced communication and improved working practices. 相似文献
2.
《The British Accounting Review》2019,51(5):100834
In prior studies, accounting and decentralization corruption solutions have so far been analysed in isolation. In this article, we connect these two strands of literature on corruption. Understanding this connection is important because weak financial accounting and reporting systems can inhibit monitoring incentives and thus reduce decentralization benefits in countering corruption. We argue that the effectiveness of decentralization as an anti-corruption barrier is complemented by the quality of the accounting practice in a country. Using multiple sources of data, we find that decentralization has a positive and increasing effect on reducing corruption among countries with a high-quality accounting practice. In contrast, decentralization has a negative and decreasing effect on reducing corruption among countries with weak-quality accounting practices. These findings are robust to alternative measures of accounting, decentralization and corruption and to endogeneity tests. Our findings demonstrate the crucial information role of accounting in enhancing decentralization monitoring mechanisms and in thereby reducing corruption. 相似文献
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Christopher Smith Linda Duxbury Michael Halinski 《Human Resource Management Journal》2019,29(3):371-394
The lack of a validated measure of active–passive union participation and a dearth of research into the relationship between generational cohort and union participation challenge union leaders to develop policies and practices to facilitate union renewal. We address these issues by (a) developing a multidimensional measure of union participation that captures both active and passive components, (b) using structural equation modelling to validate the measure within a nomological framework, and (c) investigating the impact of generational cohort on all paths in our framework. Data from members of a large American union confirm that generational cohort influences how union members participate in their union. The two‐factor measure developed in this study facilitates research into antecedents and outcomes of passive and active union participation. Our findings should also prove useful to unions seeking to increase participation within their membership, academics researching unions and generational cohort, and human resource practitioners operating in unionised environments. 相似文献
5.
智慧居家养老服务的协同供给可以形成社会联动效应,降低公共服务成本。运用公共服务协同供给分析框架,通过交叉分类方法从协同主体的利益与目标两个变量的耦合性出发分析广西钦州市智慧居家养老项目中养老服务主体间不同种类的协同关系,可以从加强政府领导、形成合作联盟、建立市场标准、创新扶持政策4个方面完善政府、企业、社会组织之间不同类型的协同供给,实现社会资源的高效利用以及向智慧居家养老服务的发展和转变。 相似文献
6.
This paper studies the lobbying against trade liberalization by both a firm and a union in the same industry. We find that the relationship between their political activities depends on the effect of political activity by one on the marginal effectiveness of political activity by the other. We also show that, when they are strongly risk-averse and their political activities are strategic complements, trade liberalization is likely to be successful if business is brisk, the foreign firm's production cost is high or the number of union members is small. However, when they are not strongly risk-averse, these results hold reversely. 相似文献
7.
This paper concerns optimal nonlinear labor income taxation in an economy with union wage setting and endogenous hours of work. The purpose is to study the determinants of tax progression. We show that the optimal degree of progression of the labor income tax depends on the extent to which the government can influence the wage rate via tax policy as well as on its ability to redistribute income across individuals. In addition, the argument for progressive labor income taxation depends on whether hours of work are chosen by the employed themselves or the union. 相似文献
8.
关于旅游管理专业双语教学的实践与思考 总被引:8,自引:0,他引:8
谢雨萍 《桂林旅游高等专科学校学报》2005,16(2):94-96
以桂林旅游高等专科学校旅游管理专业专业课程《旅游企业人力资源管理》实施双语教学的实践为个案,分析了该专业实施双语教学所面临的困难,提出了加强双语教学实践的对策和建议。 相似文献
9.
经济管理类专业计算机实践教学平台的搭建 总被引:2,自引:0,他引:2
该文以经济管理类专业计算机实践教学硬件和软件平台建设的实例,阐述了经济管理类专业实验室建设过程,给出了该类实验室建设的一种模式,最后提出了在硬件和软件平台建设中的一些建议。 相似文献
10.
分析了本科院校的教育定位和经济管理类专业的教学模式;探讨以信息和信息技术完美的结合为实践型教育的支撑点,倡导学校具体教学单位与专业软件开发商共同研究开发出经济管理专业的应用型教学模拟软件并用于教学的问题。 相似文献