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排序方式: 共有365条查询结果,搜索用时 15 毫秒
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Eduardo Schiehll Paulo Renato Soares Terra Fernanda Gomes Victor 《Journal of Management and Governance》2013,17(2):331-361
This study investigates whether the governance attributes of Brazilian companies are associated with voluntary executive stock option (ESO) disclosure. Results show that Brazilian companies voluntarily disclose very little about their ESO plans, and that board size, presence of a compensation committee, and auditing by a Big 4 firm are significantly related to the degree of voluntary ESO disclosure. We also show that family-controlled companies in Brazil are associated with low voluntary ESO disclosure. Results are robust to a number of specification tests, dependent and explanatory variable measurements, and sample composition. This study has professional and regulatory implications for Brazil and other emerging capital markets. The results underscore the need for stricter rules for executive compensation reporting in Brazil, and they invite policy makers and regulators in emerging markets to consider the effects of company-level governance factors on disclosure incentives. 相似文献
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Through a comparison of the life and career trajectories of thirty male and thirty female CEOs of large organizations, this study offers insights into the genesis of gender disparity in corporate leadership positions, discusses the implications for leadership development, and puts forward a model explaining the disparity in CEO roles. We found gendered patterns in the accumulation of career relevant experiences stretching back to birth into working lives that created significant and cumulative limitations upon the ability of women to access CEO roles and the types of CEO appointments available to them. Limited access to career relevant experiences in childhood, adolescence and in organizations lead to on-going limitations in capital accumulation throughout women's careers. Implications of our findings for both theory and practice are discussed. 相似文献
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Joshua N. Sampson Charles E. Matthews Laurence S. Freedman Raymond J. Carroll Victor Kipnis 《Journal of applied statistics》2016,43(9):1706-1721
Sedentary behavior has already been associated with mortality, cardiovascular disease, and cancer. Questionnaires are an affordable tool for measuring sedentary behavior in large epidemiological studies. Here, we introduce and evaluate two statistical methods for quantifying measurement error in questionnaires. Accurate estimates are needed for assessing questionnaire quality. The two methods would be applied to validation studies that measure a sedentary behavior by both questionnaire and accelerometer on multiple days. The first method fits a reduced model by assuming the accelerometer is without error, while the second method fits a more complete model that allows both measures to have error. Because accelerometers tend to be highly accurate, we show that ignoring the accelerometer's measurement error, can result in more accurate estimates of measurement error in some scenarios. In this article, we derive asymptotic approximations for the mean-squared error of the estimated parameters from both methods, evaluate their dependence on study design and behavior characteristics, and offer an R package so investigators can make an informed choice between the two methods. We demonstrate the difference between the two methods in a recent validation study comparing previous day recalls to an accelerometer-based ActivPal. 相似文献
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With an emphasis placed on supply‐side interventions such as skills training and incentives enhancement, active labor market polices (ALMPs) are strongly promoted by international organizations and widely adopted across different welfare regimes to boost employment rates. This article first presents the under‐examined relationship between ALMPs and employment precariousness, which has posed a challenge to the neoliberal notion of employability and activation. Youth‐focused employment policies tend to speed up employment entry whilst downplaying the risk of precariousness and the importance of job quality, and thus further reinforcing the belief that engaging in precarious employment is tolerable if not inevitable. The article then examines the case of Hong Kong, which illustrates that its relatively low rate of youth unemployment may conceal the unfavorable employment conditions confronted by youth. It is argued that the service‐led employment policies and short‐term vocational training define the employability of young workers in terms of labor flexibilities. The coined phase of “flexi‐employability” is characterized by promoting youth's readiness for, and adaptability to, the volatilities and changing demands of the labor market. Arguably, the disciplinary approach to youth activation would only strengthen the work‐first principle by enforcing young people to take up jobs available and leave welfare as soon as possible, but without thoroughly addressing the risks and insecurities generated by the labor market in undermining their well‐being. 相似文献
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Ali Ziaee Bigdeli Tim Baines Andreas Schroeder Steve Brown Eleanor Musson Victor Guang Shi 《生产规划与管理》2018,29(4):315-332
The purpose of this paper is to establish a framework for assessing the progress and outcome of a manufacturer’s transformation towards becoming a provider of ‘advanced services’ – a complex bundling of products and services, whereby manufacturers offer capabilities and outcomes instead of products alone. ‘Advanced services’ represent the most complex offering in the current servitization trend amongst manufacturers. However, current performance measures lack the breadth and focus to assess progress or outcomes, and so support research and practice of organisational transformation efforts required. To address this gap the paper investigates how a manufacturer’s efforts to become an ‘advanced services’ provider can be comprehensively measured, and develops a framework for assessing the transformation journey towards becoming an ‘advanced services’ provider. The research method is based on (1) a systematic literature review process to create a comprehensive set of service-related performance measures that are available to assess a manufacturer’s servitization efforts, followed by (2) an engagement with an expert panel to synthesise the identified measures and create a set of ‘advanced services’ performance measures. The proposed framework is presented as a scorecard that can be used in practice to assess the progress and outcome of a manufacturer’s transformation towards becoming a provider of ‘advanced services’. 相似文献
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Migration is an increasingly common global phenomenon and has important implications for the well‐being of family members left behind. Although extensive research has examined the impact of parental labor migration on school‐age children, less is known about its effect on adolescents. In this study, the authors used longitudinal survey data collected in rural Mozambique (N = 515) to assess the association between father's migration and adolescent children's leaving the parental home, an important component of the transition to adulthood. The results showed that father's migration delays home‐leaving for adolescent girls and that these effects are not mediated by school enrollment. The results for boys were inconclusive. The authors also found that remittances and longer durations of paternal migration were negatively associated with the transition out of the home. On the basis of the findings, they argue that father's migration delays girls' marriage. 相似文献
10.
This study is an assessment of different components of attachment for a sample of Romanian adoptees and their parents, both who participated in the project (n = 63). Results suggest that various aspects of the parent–child relationship in early adolescence is quite positive from both the adoptee and adoptive parent perspective. However, almost half (46 %) of the adoptees were assessed as having insecure attachment. There are differences between all components of parental attachment and adoptee attachment security. Also, insecure attachment is more likely to occur with less optimal parenting style. Implications for social work practice and research are discussed. 相似文献