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861.
What motivates the geographic footprint of the supply chains that multinational firms (MNFs) deploy? Traditional research in the operations and supply chain management literature tends to recommend locations primarily based on differentials in production costs and the ramifications of physical distance ignoring the role of taxation. MNFs that strategically position parts of their supply chains in low‐tax locations can allocate the profits across the divisions to improve post‐tax profits. For the profit allocation to be defensible to tax authorities, the divisional operations must possess real decision authority and bear meaningful risks. Generally speaking, the greater the transfer of risk and control, the larger the allowable allocation of profit. These transfers may also create inefficiencies due to misalignment of business goals and attitudes toward risk. We model these trade‐offs in the context of placing in a low‐tax region a subsidiary that oversees product distribution (as a limited risk distributor commissionnaire, limited risk distributor, or fully fledged distributor). Our analysis demonstrates that the MNF's preferences regarding the operating structures are not necessarily an obvious ordering based on the amount of risk and decision authority transferred to the division in the low‐tax jurisdiction. We derive and analyze threshold values of the performance parameters that describe the main trade‐offs involved in selecting an operating structure. We find some of the optimal decisions to exhibit interesting non‐monotone behavior. For instance, profits can increase when the tax rate in the low‐tax jurisdiction increases. Numerical analysis shows that the Limited‐Risk Distributor structure is rarely optimal and quantifies when each alternative dominates it. 相似文献
862.
David S. A. Guttormsen 《Human Resource Development International》2017,20(2):99-126
ABSTRACTThis article introduces the novel concepts of expatriate ‘entry-modes’, ‘comb-patriates’, and ‘Fourth-Country Nationals’ (FCNs), emerging from an exploratory qualitative investigation of 51 Scandinavian expatriates in Hong Kong. Global mobility research has traditionally been overly focused on the characteristics and background variables of expatriates or accumulated experiences after arrival, and has neglected the phase and mode of entering the new host country. Unveiling new global mobility patterns is significant for multinational enterprises’ (MNE) global talent recruitment, and has implications for training and development. This is due to directing the focus towards the increasing numbers of those individuals who are not expatriating in the conventional linear fashion, such as between an MNE’s headquarter (HQ) and its subsidiaries overseas. The critical stance taken in this article is articulated through a theoretical lens comprising a social constructionist epistemology. Theoretical contributions, future research avenues, as well as managerial relevance and policy implications are also discussed. 相似文献
863.
Manuel A. Rodriguez John Bell Michelle Brown Donna Carter 《Journal of Organizational Behavior Management》2017,37(3-4):301-315
ABSTRACTApplying the science of human factors to eliminate error across all aspects of process design, management, operation, and maintenance has been a focus in the process safety area for many years. Human error has been attributed as a major cause of many high profile catastrophic accidents around the world. These accidents have resulted in national and international attention, which has led to a focus on improving organizational capabilities, systems, and in many cases, governmental regulations around human factors. This article provides a review of the field of human factors highlighting various topics in the literature, and introduces governmental regulatory bodies currently engaging organizations in a scientific approach to human factors. Finally, the need for integrating behavioral science methodologies with human factors is addressed. This is done with specific focus on how Organizational Behavior Management methodologies can work in concert with human factors to optimize process safety. 相似文献
864.
For an integer \(k \ge 1\), a distance k-dominating set of a connected graph G is a set S of vertices of G such that every vertex of V(G) is at distance at most k from some vertex of S. The distance k-domination number \(\gamma _k(G)\) of G is the minimum cardinality of a distance k-dominating set of G. In this paper, we establish an upper bound on the distance k-domination number of a graph in terms of its order, minimum degree and maximum degree. We prove that for \(k \ge 2\), if G is a connected graph with minimum degree \(\delta \ge 2\) and maximum degree \(\Delta \) and of order \(n \ge \Delta + k - 1\), then \(\gamma _k(G) \le \frac{n + \delta - \Delta }{\delta + k - 1}\). This result improves existing known results. 相似文献
865.
Engaging with Comparative Risk Appraisals: Public Views on Policy Priorities for Environmental Risk Governance
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Sophie A. Rocks Iljana Schubert Emma Soane Edgar Black Rachel Muckle Judith Petts George Prpich Simon J. Pollard 《Risk analysis》2017,37(9):1683-1692
Communicating the rationale for allocating resources to manage policy priorities and their risks is challenging. Here, we demonstrate that environmental risks have diverse attributes and locales in their effects that may drive disproportionate responses among citizens. When 2,065 survey participants deployed summary information and their own understanding to assess 12 policy‐level environmental risks singularly, their assessment differed from a prior expert assessment. However, participants provided rankings similar to those of experts when these same 12 risks were considered as a group, allowing comparison between the different risks. Following this, when individuals were shown the prior expert assessment of this portfolio, they expressed a moderate level of confidence with the combined expert analysis. These are important findings for the comprehension of policy risks that may be subject to augmentation by climate change, their representation alongside other threats within national risk assessments, and interpretations of agency for public risk management by citizens and others. 相似文献
866.
Jenna?T.?Hayes Angela?VanBrackle Madeleine?Sigman-Grant All Kids? Obesity Resiliency Research Team 《Journal of Family and Economic Issues》2016,37(2):172-181
As maternal BMI is a risk factor for higher child BMI, this exploratory study investigated perceived economic strain as a protective factor modifying this well-established relationship. Primary low-income female caregivers (n = 432) of preschoolers ages 3–5 years were interviewed using the Family Economic Strain Scale. Caregiver and child heights and weights were measured. Significant differences were found in perceived economic strain between normal versus underweight, overweight, and obese caregivers. A moderating effect approaching significance was noted such that at low levels of reported economic strain, caregiver BMI classification had no effect on child BMI z-score for normal weight, overweight, or obese caregivers. This study is the first to demonstrate that reduced perception of economic strain may act to buffer the impact of maternal overweight/obesity on child weight status. Given this biologically strong relationship, the potential for any modifiable factor to be detected is encouraging. Further collaborative research between economists and family resiliency researchers is suggested. 相似文献
867.
Meghan M. Burke Kimberly A. Patton Julie Lounds Taylor 《Journal of Family Social Work》2016,19(4):252-285
ABSTRACTFor all youth, adolescence is a time of great change, marked by multiple transitions. For those with disabilities, these transitions can be especially challenging for the youth and their families. Although families of adolescents with disabilities often require support, it is unclear what types of assistance are most helpful. To understand the responsibilities of and, correspondingly, supports needed for parents and siblings, the authors conducted a comprehensive literature review. Specifically, the authors examined the literature to identify the supports that families provide to their adolescent relatives with disabilities, the impacts of caring for an adolescent relative with a disability, and the assistance that families receive. The authors conclude by discussing implications for future research about family support. 相似文献
868.
Richard A. Brandon-Friedman Hea-Won Kim 《Journal of gay & lesbian social services》2016,28(4):292-316
This study examined the impact of five domains of social support (a campus group for individuals who identify as a sexual minority, family, friends, significant others, and faith communities) on eight aspects of sexual minority identity development (identity uncertainty, internalized homonegativity, identity affirmation, acceptance concerns, identity superiority, concealment motivation, identity centrality, and difficulty in the identity development process). Support from a sexuality-specific campus group was the strongest predictor, followed by support from family members. Supports from friends and significant others had no significant impact on any aspect of sexual minority identity development, while faith community support was not correlated with identity development. Identifying as lesbian, bisexual, or as another sexual minority compared to identifying as gay also impacted sexual minority identity development. 相似文献
869.
Constructed wetlands in urban environments may be used by urban amphibian populations for breeding. Yet, few studies have examined the performance of young-of-the-year from created wetlands even though the success of terrestrial life stages is directly linked to the performance of individuals at the egg and larval stage. We assessed how early-stage amphibians developing within constructed stormwater wetlands compared in body size (one metric of performance) to those in nearby natural wetlands. We conducted surveys for wood frog, Lithobates sylvaticus, larvae and young-of-the-year metamorphs at 13 wetlands located in the City of Edmonton, Alberta, Canada and compared metamorph size (a useful metric for fitness and reproductive success) between constructed stormwater and two types of natural wetlands. We related body size to within-wetland parameters (reflecting water chemistry, thermal regimes and physical characteristics) and used an information-theoretic approach to identify predictors of metamorph body size. Abundances of egg masses, larvae and metamorphs were generally lower at stormwater than natural wetlands. Metamorphs exhibited larger body size in stormwater wetlands compared to natural wetlands. Low metamorph abundances and cool, stable water temperatures best explained large body size in stormwater metamorphs. We propose that with increasing urbanization and associated construction of artificial wetlands, size benefits in early developmental stages may help individuals cope with reduced habitat suitability in the terrestrial environment. 相似文献
870.
Tropical forested ecosystems provide multiple ecosystem services to rural and urban landscapes, with carbon storage gaining particular attention. Deforestation due to rural-urban transitions may lead to a reduction in carbon storage ability. Coastal mangrove forests are particularly at risk from deforestation due to their location in the rapidly urbanizing coastal zone, and the city state of Singapore is an extreme example, losing as much as 90 % of its original mangrove cover due to land reclamation and reservoir construction. Knowledge of mangrove ecosystem services may allow better conservation, restoration and incorporation of remaining mangrove patches into the urban landscape. Focusing on the regulating ecosystem service of carbon storage, mangrove carbon stocks have been estimated for Singapore using a combination of field and remote sensing techniques. Biomass carbon showed substantial spatial variation, with old, contiguous mangrove patches containing a higher density of biomass carbon than fragmented, river-fringing or restored mangroves. In total, national biomass carbon equated to 116,117.1 megagrams of carbon (Mg C), and a coarse estimate of the total carbon stock (including soil carbon) suggests that Singapore’s mangroves may store 450,571.7 Mg C. While lower than other regional estimates focused on natural, oceanic mangroves, this is a significant carbon stock for a disturbed, urban mangrove system, and may be equivalent to the average annual carbon emissions of 621,000 residents. This analysis, alongside a review of other urban forest studies, highlights the importance of forested ecosystems such as mangroves in providing a carbon storage ecosystem service to urban areas. 相似文献