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971.
We examine how institutional changes affect corporate governance in transition economies. We develop a transition model that
specifies three stages of the transition process including the early, intermediate, and late. We develop a framework for assessing
the effectiveness of widely recognized corporate governance mechanisms (CGMs) in and across these stages. Our general proposition
is that as transition economies move from early, to intermediate, to late stages, effective CGMs tend to be those that are
based on state administrative control power, social networks and private orders, and market forces and formal institutions,
respectively. Our study has contributions and implications regarding the transition economies and the impacts of institutions on corporate
governance. 相似文献
972.
Johannes H. Hattingh Elizabeth Jonck Ernst J. Joubert 《Journal of Combinatorial Optimization》2010,20(3):205-223
Let G=(V,E) be a graph. A set of vertices S?V is a total restrained dominating set if every vertex is adjacent to a vertex in S and every vertex of $V-\nobreak S$ is adjacent to a vertex in V?S. The total restrained domination number of G, denoted by γ tr (G), is the smallest cardinality of a total restrained dominating set of G. A support vertex of a graph is a vertex of degree at least two which is adjacent to a leaf. We show that $\gamma_{\mathit{tr}}(T)\leq\lfloor\frac{n+2s+\ell-1}{2}\rfloor$ where T is a tree of order n≥3, and s and ? are, respectively, the number of support vertices and leaves of T. We also constructively characterize the trees attaining the aforementioned bound. 相似文献
973.
Prof. Dr. Thomas Rudolph Dipl.-Kfm. Johannes C. Bauer Prof. Dr. Winfried J. Steiner 《Zeitschrift für Betriebswirtschaft》2010,80(3):285-327
This article reviews published literature and provides an overview on present empirical evidence about the framing of price promotions. Concerning explicit price reductions (discounts, coupons, rebates), the effects of advertised reference prices and different frames of price discounts (relative versus absolute price discount, objective versus tensile price claims) on consumers’ reactions are discussed. Furthermore, the article examines empirical results on implicit price reductions (volume packs, free extra products) as well as on sale signs and restrictions (e.g. purchase limits, time limits) as popular ways of framing a deal. The key findings point out that framing a price promotion in different ways can affect consumers’ perceptions and evaluations of the deal. Based on the reviewed literature, the concluding section provides managerial implications and an agenda for further research. 相似文献
974.
Dr. Maik Lachmann Dr. Arnt Wöhrmann Dr. Andreas Wömpener 《Zeitschrift für Betriebswirtschaft》2010,80(11):1179-1206
The fair value-option in IAS 39 allows fair value measurement for liabilities. It is often criticized that a change in a company’s own credit risk affects the value of its liabilities. Therefore it is doubtful whether the fair value-option is in fact useful for investors’ decision making process. Due to a lack of empirical studies concerning the understandability and the decision usefulness of the fair value-option, this paper contains the results of an experimental investigation. We find that investors are misled by fair values for liabilities, though under some circumstances they learn to interpret the financial data correctly. We compare fair value measurement of liabilities with an accounting treatment based on German GAAP. 相似文献
975.
976.
Kjetil Fagerholt Marielle Christiansen Lars Magnus Hvattum Trond A.V. Johnsen Thor J. Vabø 《Omega》2010
This paper presents a decision support methodology for strategic planning in tramp and industrial shipping. The proposed methodology combines simulation and optimization, where a Monte Carlo simulation framework is built around an optimization-based decision support system for short-term routing and scheduling. The simulation proceeds by considering a series of short-term routing and scheduling problems using a rolling horizon principle where information is revealed as time goes by. The approach is flexible in the sense that it can easily be configured to provide decision support for a wide range of strategic planning problems, such as fleet size and mix problems, analysis of long-term contracts and contract terms. The methodology is tested on a real case for a major Norwegian shipping company. The methodology provided valuable decision support on important strategic planning problems for the shipping company. 相似文献
977.
Managers and supervisors are thought to affect their followers' attitudes and behaviour. Within leadership research, behaviour of leaders and managers is usually considered as the independent variable whilst followers' reactions are considered the dependent variable. In this study, we reverse this order and investigate the degree to which the evaluation of leadership is a result of followers' perceptions and attributions. In order to corroborate and extend previous experimental research, a field study was conducted to analyse the influence of followers' personality and perceived leader personality on followers' perception of leadership within an organizational setting. The results provide further evidence that followers' personality influences the perception of transformational leadership and commitment to the supervisor. Moreover, the perception of leaders' personality was related to the perception of leadership and commitment to the supervisor. The finding that the perception of supervisors' personality mediates both the relationship between followers' personality and the perception of leadership and commitment provides support for the similarity hypothesis. Results are discussed in the light of feedback and leader development. 相似文献
978.
This study empirically investigates the safeguarding effect of (1) administrative control, (2) a dominant power position and (3) relational norms, on opportunistic behaviour of suppliers, by means of a survey among 624 information and communication technology professionals in Dutch municipalities. The findings indicate that individual effectiveness of relational norms, particularly in terms of flexibility and solidarity, was most prominent. Administrative control and power did not show a significant impact on supplier opportunism in our sample. Research into the simultaneous use of several safeguards against opportunism generated the finding that different relational norms fortify each other's safeguarding effect. Furthermore, we demonstrate that supplier opportunism is only mitigated by a dominant power position when the buyer does not exploit its favourable position and the buyer does not behave opportunistically. Hence, power seems to have a safeguarding effect only when it is not used. 相似文献
979.
Fabio Lopez Chiara Di Bartolo Tommaso Piazza Antonino Passannanti Jörg C. Gerlach Bruno Gridelli Fabio Triolo 《Risk analysis》2010,30(12):1857-1871
International regulatory authorities view risk management as an essential production need for the development of innovative, somatic cell‐based therapies in regenerative medicine. The available risk management guidelines, however, provide little guidance on specific risk analysis approaches and procedures applicable in clinical cell therapy manufacturing. This raises a number of problems. Cell manufacturing is a poorly automated process, prone to operator‐introduced variations, and affected by heterogeneity of the processed organs/tissues and lot‐dependent variability of reagent (e.g., collagenase) efficiency. In this study, the principal challenges faced in a cell‐based product manufacturing context (i.e., high dependence on human intervention and absence of reference standards for acceptable risk levels) are identified and addressed, and a risk management model approach applicable to manufacturing of cells for clinical use is described for the first time. The use of the heuristic and pseudo‐quantitative failure mode and effect analysis/failure mode and critical effect analysis risk analysis technique associated with direct estimation of severity, occurrence, and detection is, in this specific context, as effective as, but more efficient than, the analytic hierarchy process. Moreover, a severity/occurrence matrix and Pareto analysis can be successfully adopted to identify priority failure modes on which to act to mitigate risks. The application of this approach to clinical cell therapy manufacturing in regenerative medicine is also discussed. 相似文献
980.
Nanotechnologies operate at atomic, molecular, and macromolecular scales, at scales where matter behaves differently than at larger scales and quantum effects can dominate. Nanotechnologies have captured the imagination of science fiction writers as science, engineering, and industry have leapt to the challenge of harnessing them. Applications are proliferating. In contrast, despite recent progress the regulatory landscape is not yet coherent, and public awareness of nanotechnology remains low. This has led risk researchers and critics of current nanotechnology risk communication efforts to call for proactive strategies that do more than address facts, that include and go beyond the public participation stipulated by some government acts. A redoubling of nanotechnology risk communication efforts could enable consumer choice and informed public discourse about regulation and public investments in science and safety. 相似文献