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231.
The comply-or-explain principle is a central element of most codes of corporate governance. Originally put forward by the Cadbury Committee in the UK as a practical means of establishing a code of corporate governance whilst avoiding an inflexible “one size fits all” approach, it has since been incorporated into code regimes around the world. Companies can either comply with code provisions or may explain why they do not comply, i.e., why they deviate from a code provision. Despite its wide application very little is known about the ways in which comply-or-explain is used. In addressing this we employ legitimacy theory by which explanations for deviating can be understood as means of legitimizing the company’s actions. We analyzed the compliance statements and reports of 257 listed companies in the UK and Germany, producing some 715 records of deviation. From this we generated an empirically derived taxonomy of the explanations. In a second order analysis we examine the underlying logic and identify various legitimacy tactics. We discuss the consequences of these legitimacy tactics for code regimes and the implications for policy makers. 相似文献
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Kaare Aagaard Kai Berggren Paul DN Hebert Jayme Sones Beverly McClenaghan Torbjørn Ekrem 《Urban Ecosystems》2017,20(2):353-361
Micromoths can be challenging to identify based on morphology and are frequently omitted in assessments of moth diversity. However, their species richness and biology make them important components of terrestrial ecosystems. In this study we identified 1227 micromoths from a suburban garden at 63° north using DNA barcoding of Malaise trap samples. We recorded 78 different species with the 11 most abundant taxa accounting for 82 % of the catch. The remaining 67 species were represented by fewer than 14 specimens, but the number was often sufficient to provide a good idea of phenology. The larvae of these 78 species all feed on plants common in suburban environments. We show that when facilitated by identifications through DNA barcoding, Malaise traps provide interesting insights into the micromoth communities of suburban environments that might otherwise be overlooked. The use of Malaise traps is beneficial for investigations at high latitudes where light trapping is inefficient for sampling moths due to bright summer nights. 相似文献
234.
An extensive amount of criminological research has focused on the relationship between the inability of adolescents to achieve financial success or middle-class status through legitimate channels and their subsequent involvement in delinquency. This genre of research is commonly recognized as structural-strain theory. As the efficacy of this theory has periodically been questioned, this study addresses some of the methodological and theoretical issues associated with structural-strain theory. Using a sample of 8,338 adolescents from a southern state, we use a structural equations model to test a hypothesized sequence ultimately leading to delinquent behavior. We believe that this method is more appropriate than more traditional methods (e.g., multiple regression) for investigating some of the linkages specified in previous strain models. Our results support structural-strain theory, though the hypothesized model has more predictive power among European American than African American youth. Explanations are given for these differential findings, and recommendations for future studies are suggested. 相似文献
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Seven task-oriented teams worked together forbetween 4 and 6 months on a project. At the end of thetask, members were each subject to four task-performanceratings: from self, superior, team-peers, and a consultant who was part of the team. Therewere fewer than chance differences between the differentteams on the congruence measures so the data wascombined. While the congruence between self and manager, self and peer, and self and consultant ratingswere very low, the manager peer, manager consultant, andpeer consultant congruence was overall high. Observablebehaviors like forward planning and communication showed overall highest congruence while lessobservable cognitive variables showed much lowercongruence. These results are similar to previousstudies in the area. Implications of the use of theseratings in management development areconsidered. 相似文献
237.
This article conceptualizes and empirically examines buyer–supplier relationships in respect of supply sourcing strategies, relationship characteristics and firm performance. Two sourcing strategies available to organizations are examined, critical and leverage, which in turn, influence the approach to managing the supplier relationship (arms‐length or collaborative). We argue that different relationship approaches are appropriate to achieving different performance outcomes. A structural equation model, using a sample of 142 manufacturing firms based in the United Kingdom, is used to test this hypothesized model. The results indicate that a critical sourcing strategy requires collaborative supplier relationships in order to achieve higher relationship and business outcomes, while leverage sourcing strategies have a direct impact on these same performance outcomes. In addition, a leverage strategy was associated with increased levels of supplier power, though this power was found not to have a significant effect on performance. Our study provides support for the importance of aligning sourcing strategies to particular supplier relationship approaches in order to improve firm performance. Managerial implications of these findings and future directions for research are then offered. 相似文献
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This article examines the effect of socialization mechanisms and supplier performance measurement on the level of supplier integration in new product development and subsequent firm performance outcomes. Prior research has found socialization mechanisms and performance measures to be effective in managing supplier relationships, though research examining their impact within a product development context has been limited. Socialization mechanisms, such as supplier conferences and on‐site visits, help establish communication and information‐sharing routines necessary to achieve supplier integration in the product development process. Using performance measures to evaluate a supplier helps focus managerial attention on areas such as innovation and communication that are important to integration success. A structural equation model, using a sample of 142 manufacturing firms based in the United Kingdom, indicates that the level of supplier integration in new product development is positively influenced by socialization mechanisms and innovation‐focused measures of supplier performance, but not significantly associated with the use of communication measures. In turn, increased levels of supplier integration led to improvements in both collaboration outcomes and business performance. Socialization mechanisms were also found to have a direct effect on collaboration outcomes achieved by the firm. Managerial implications and future research directions are discussed. 相似文献
240.