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81.
Based on the proprietary costs theory, this paper aims to survey whether the regulatory regime (mandatory versus voluntary) of research and development (R&D) narrative disclosures impacts, by the means of a reduced information asymmetry, on the cost of equity capital. In order to construct a disclosure index to investigate the extent and the comprehensiveness of R&D information, the methodology adopted was the content analysis of 77 biopharmaceutical and chemical listed companies’ management reports from eight Western European countries across the period 2005–2009. Hence, we obtained an (unbalanced) panel data of 309 observations. The cost of capital has subsequently been regressed on the disclosure index. Results confirm a larger amount of R&D disclosures whereas information is more regulated, but they do not confirm an inverse relation with the cost of capital. 相似文献
82.
We adopt a relational approach to examine the effects of social relations and formal structure on who speaks up to whom about problems at work. Data were collected in a two-wave employee survey in three Dutch preschools. Using exponential random graph modeling, we found significant positive effects of formal structure (recipient's hierarchical level; team co-membership) and good relations between speaker and recipient on the likelihood of voice in a dyad. Speaker's hierarchical level had positive effects, significant in Wave 1. Speaker's degree centrality significantly reduced the likelihood of voice, whereas recipient's degree centrality had no effect. 相似文献
83.
熊学萍 《华中农业大学学报(社会科学版)》2011,(3):84-88
征信制度作为金融部门发展的基本要素之一,世界上几乎所有的发达国家和绝大部分发展中国家都建立了征信制度。运用新制度经济学的分析框架,从制度的主体和客体、制度的载体和相应的规制3个方面比较了美国和欧洲国家不同征信模式,并结合我国征信实践,提出了我国个人征信制度应选择公私并存,并最终市场化的征信制度。 相似文献
84.
陈一壮 《江南大学学报(人文社会科学版)》2011,10(6):30-35
复杂性思维方式是一个多中心的开放的系统,辩证逻辑构成它的一个基本方面。辩证逻辑有维持"反题"和达到"合题"两种表现形态,它们分别关系到思维形式上的复杂性和思维内容上的复杂性。在辩证逻辑的后一种表现形态中呈现出复杂性思维方式与形式逻辑接合的典型方式:认识中出现的思维形式的矛盾反映了思维内容的矛盾,迫使认识主体改造思维内容;在通过非演绎的溯因推理创设新的元认识前提从而克服思维内容的矛盾之后,原有的思维形式上的复杂性就化解为更高层次的思维内容上的复杂性。复杂性思维方式作为辩证逻辑与简单性思维方式作为形式逻辑相比较而存在,而且前者作为一个动态的认识发展过程,把后者作为一个必要成分包含在自身之中。 相似文献
85.
Frank Ainsworth 《Child & Family Social Work》2002,7(1):57-63
Mandatory reporting of child abuse and neglect has its origins in the USA, where model statutes for laws designed to introduce this process were first drafted in the early 1960s. Indeed, every state and the District of Columbia passed a child abuse reporting law between 1963 and 1967. Some 10 years later, in 1977, New South Wales was the first Australian state to pass comparable legislation. Mandatory reporting of suspected cases of child abuse and neglect is now in place in all Australian states and territories, with the exception of Western Australia. The question considered in this paper is: ‘What evidence is there that children are abused and neglected less in jurisdictions where mandatory reporting exists by comparison with jurisdictions where it does not exist?’ This question is examined by way of a comparison between two states, New South Wales and Western Australia. This paper also raises questions about the cost of mandatory reporting and the extent to which it diverts financial resources away from support services for families. There is also a question about the new New South Wales child protection legislation that extends mandatory reporting and possible negative consequences for ordinary families. The final question is about the role assigned to health care and education professionals under this legislation. 相似文献
86.
Impact of formal and informal deterrents on driving behavior 总被引:1,自引:0,他引:1
This paper explores, using panel data of traffic accidents in Japan, how formal and informal deterrence affect driving manners. I found through fixed effects and fixed effects 2SLS estimations that formal deterrents, such as police, cause drivers to drive attentively but that this effect is not inversely associated with dangerous driving. Informal deterrents, on the other hand, impede dangerous driving but do not induce drivers to drive more attentively. 相似文献
87.
农户借贷需求的满足是由正规金融和非正规金融共同完成的,在当前农村农户借贷市场上,非正规金融的作用尤为重要。文章通过对正规金融和非正规金融这两大供给主体运行机制的分析,试图对农户借贷市场的现状予以合理的经济学解释,并指出:正规金融市场和非正规金融市场在农户借贷市场上的作用各有千秋,呈现一定的互补性。二者的共同作用以满足农户借贷需求是唯一的现实选择。 相似文献
88.
Workplace trust has been recognized by researchers and practitioners alike to be an important component of an effective safety culture. However, despite this, the concept of trust as it relates to safety has been underresearched, particularly within high-reliability organizations. This article examines the importance of trust relations and their concomitant impact on safety culture within the specific context of high-reliability organizations using relevant literatures. The article then explores the implications of high and low trust situations for safety through case studies conducted within the nuclear and offshore industries as exemplars of organizations operating within high-reliability sectors. 相似文献
89.
The study sought to understand better how people come to believe they have been exposed to biological and chemical warfare. We conducted telephone interviews with 1,009 American veterans (65% response rate) deployed and not deployed to the Gulf War, a conflict during which there were credible threats that such warfare could be used. Only 6% of non-Gulf War veterans reported exposure to biological or chemical warfare, but most of Gulf War veterans reported exposure (64%). The majority of these were unsure whether the exposure was chemical or biological in nature. The most commonly reported exposure indicators were receiving an alert from the military and having physical symptoms. Veterans who were certain of the type of exposure (biological or chemical) were more likely to recall having been told by the military and to recall physical symptoms. Future communications with soldiers and the general public about biological and chemical warfare may need to emphasize the uncertain nature of such risk information. Evaluations of exposure diagnostic technologies should take into account the problem of people initially believing, but not later discounting, false positive results. 相似文献
90.
陆万胜 《长江大学学报(社会科学版)》2002,(6)
改革开放 2 0多年来 ,我国新闻报道方式出现了“深度报道”、“短新闻”、“文学化新闻”等新形式 ,其变革的原因在于 :报道内容的多样化、受众要求以及传播技术的不断改进、媒介之间的竞争等 ,导致了新闻报道方式的多样化 相似文献