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991.
The article analyses the structuring of incentive systems from a business ethics point of view. The focus is on examining the impact of different types of social preferences on wage compensation. Besides the structuring of incentive systems, especially the effects of different types of social preferences on firm profits are analyzed. The paper systematizes important determinants for the impact of social preferences on the structure of the incentive system as well as firm profitability and provides an overview over the literature employing formal models based on a possibly general modeling approach. 相似文献
992.
Julia Katherina Stefanides Andreas Herrmann Jan Rüdiger Landwehr Mark Heitmann 《Zeitschrift für Betriebswirtschaft》2011,81(2):7-30
Sequential choice processes are ubiquitous in consumer decision making. In each attribute decision, consumers are often faced with different numbers of options which they must trade off in order to make the best possible choice. Thereby, complicated high variety choices at the beginning of a choice process produce a larger trade-off conflict and, thus, initially a greater mental depletion than more simple low variety choices. We examine the strength of mental depletion in sequential choices on individuals’ perceived attractiveness of the firm’s recommended default option at a target choice. We show that consumers who are confronted with difficult high variety choices early in the decision sequence followed by low variety choices initially deplete more than consumers who encounter exactly the same attribute decisions in reverse. As a result, depleted consumers are more likely to fall prey to the recommended default or some perceptually focal options close to the default anchor at target choice succeeding a sequence of decisions. 相似文献
993.
This article investigates the degree of conflict between different groups of employees in MNC subsidiaries in relation to different home-host country combinations. More specifically, we compared the degree of conflict of Western subsidiaries in Japan and Japanese subsidiaries in the West. We based our comprehensive investigation on data from 617 US and German subsidiaries in Japan as well as Japanese subsidiaries in the USA and Germany (and, for comparative reasons, US subsidiaries in Germany and German subsidiaries in the US). Possibly rather surprisingly, our results indicate that different degrees of cultural distance between home and host country do not lead to different degrees of conflict in MNC subsidiaries. We suggest that expected conflicts, due to substantial cultural differences, induce employees to actively counteract such problems, leading ultimately to a reduction of real conflicts. Furthermore, while previous literature suggested that in particular Japanese subsidiaries in the West are prone to a high degree of conflicts, our findings suggest that Western subsidiaries in Japan are even more conflict-laden. This should caution Western companies against complacency when operating in Japan. 相似文献
994.
Horst Albach has dealt in his research very often with problems of the quality of balance auditing (Albach 1992, 2003). Sometimes his considerations show close relations to the current crisis of the financial market and its consequences. Some of his contributions were already made in times, when it was not yet expected that the dependency of auditors from clients could once become a serious deficit of auditing. Those aspects also become relevant now in connection with the crisis of the financial market.The misgivings that arise continuously in this context with regard to the correctness of submitted balance sheets have sparked off intense discussions in two directions in the Federal Republic of Germany. Whereas the USA has already realised a prohibition of this nature to a great extent through statutory provisions, a broad spectrum of additional consultancy services is still permissible in the Federal Republic of Germany in spite of similar initiatives on the part of legislators.The present paper analyses methodically in the framework of an extended manager–auditor game how the Nash equilibrium is altered in a non-cooperative two-person game through the behaviour of the players, if the supervisory board, as an exogenous party, detects with a specific probability the incorrect certification of a substantively incorrectly prepared balance sheet. At the same time, payoffs from consultancy services for both players are included in the analysis here. However, with a greater probability of detection of an incorrectly certified incorrect balance sheet, and through the reductions of consultancy payoffs, the supervisory board can work towards the product of audit and publication quality being increased. 相似文献
995.
Klaus-Peter Kistner 《Zeitschrift für Betriebswirtschaft》2011,81(4):55
Production Management often tried to apply queueing models to describe the flow of products and parts. These approaches usually apply very simple queueing models. Due to mathematical problems implied by general waiting line models, an adaptation to real life problems fails often. In this paper, some simple models discussed in production management are presented and it is shown why they failed to be generalized. Afterwards, we try to find a way how to model the simple case of flow shop production using generalized queueing models: First decomposition of serial waiting lines and approximation of the system by a sequence of independent stations. Afterwards the approach of recent literature to consider again the entire system simultaneously is sketched, and it is argued that these approaches are restricted as well to small problems 相似文献
996.
Haoli Wang Xirong Xu Yuansheng Yang Kai Lü 《Journal of Combinatorial Optimization》2011,21(4):481-496
Let G=(V,E) be a graph without an isolated vertex. A set D⊆V(G) is a k
-distance paired dominating set of G if D is a k-distance dominating set of G and the induced subgraph 〈D〉 has a perfect matching. The minimum cardinality of a k-distance paired dominating set for graph G is the k
-distance paired domination number, denoted by γ
p
k
(G). In this paper, we determine the exact k-distance paired domination number of generalized Petersen graphs P(n,1) and P(n,2) for all k≥1. 相似文献
997.
Utilizing data from the Census of India, this study compared child sex ratio in rural and urban regions of India and analyzed
whether the child sex ratio was associated with mother’s education level. The child sex ratios in the rural and urban regions
throughout India were analyzed using the two-sample and paired Student’s t-test. Further, the Chi-square test for trend in binomial proportions was used to assess the association between child sex
ratios and mother’s education levels in rural and urban areas. Analysis of the data showed that there was a significant difference
between the child sex ratios in rural areas versus urban areas. In addition, the Chi-square test for trend showed that there
was a significant association of the child sex ratio and the educational levels of their mothers. This trend occurred in both
rural and urban areas. 相似文献
998.
We introduce two extreme methods to pairwisely compare ordered lists of the same length, viz. the comonotonic and the countermonotonic
comparison method, and show that these methods are, respectively, related to the copula T
M
(the minimum operator) and the Ł ukasiewicz copula T
L
used to join marginal cumulative distribution functions into bivariate cumulative distribution functions. Given a collection
of ordered lists of the same length, we generate by means of T
M
and T
L
two probabilistic relations Q
M
and Q
L
and identify their type of transitivity. Finally, it is shown that any probabilistic relation with rational elements on a
3-dimensional space of alternatives which possesses one of these types of transitivity, can be generated by three ordered
lists and at least one of the two extreme comparison methods. 相似文献
999.
The European bond market is made up of many segments characterised by varying levels of liquidity and of pre- and post-trade
transparency. The possibility of extending the transparency provisions envisioned in the Directive 2004/39/EC, disciplining
the functioning of markets in financial instruments in Europe (MiFID), from the equity to the bond market is currently being
discussed. This poses risks to the status quo through trading fragmentation and strong negotiating power of a few large dealers,
particularly with respect to small retail investors. The main conclusion of the paper is that if MiFID transparency rules
are to be extended to the bond market, this must be “real” transparency, meaning pre-trade dissemination of real-time executable
prices and a transparent order book. Under current provisions, this kind of information is available if not directly to everybody,
at least directly to dealers and indirectly to professional and retail clients through business-to-business electronic platforms. 相似文献
1000.
Nowadays, it is popular that the dealer makes profits by selling a kind of discount coupons, which can be used as money to
purchase commodities with total cost less than or equal to the face value of the coupon. We can purchase a coupon at a price
of 0<s≤1 times its face value and the number of potential purchasable coupons is a given integer l. The customer has the option to buy the goods by cash completely or by a discount coupon. However, each piece of goods can
only use one coupon and the coupon used must have enough balance for the goods. The objective is to minimize the total cost
for purchasing all the goods. In this paper, we reduce the problem to a special bin packing model. We consider the online
problems for all 0<s≤1 and 1≤l≤∞. We present optimal online algorithms for all 0<s≤1 when l=∞ and l=1. For 2≤l<∞, we give both a lower bound and an algorithm, and show the algorithm is optimal for l=2.
A preliminary version of this paper appeared in the proceedings of the 1st International Symposium on Combinatorics, Algorithms,
Probabilistic and Experimental Methodologies, Lecture Notes in Computer Science.
Y. Jiang supported by Natural Science Foundation of Zhejiang Province (Y605316).
Z. Tan supported by Natural Science Foundation of China (10671177, 60021201). 相似文献