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排序方式: 共有191条查询结果,搜索用时 15 毫秒
1.
Heinrich Geißler Brigitta Geißler-Gruber 《Gruppendynamik und Organisationsberatung》2002,33(4):403-418
?Appreciative experience sharing‘ within the scope of appreciation talks is designed as an health-science based instrument for managers. It is a concept for participative monitoring of the social relations at work and the working conditions between employees and managers. At the same time, the appreciation talks show themselves to be a situational-social health resource in enterprises. The exhibited concept was developed and tested, and further developed to a workshop for managers, within the scope of a qualitative study and consulting project in three public urban-transportation companies in Germany. The conception, the results of the project, the workshop concept, and first experiences with ‘appreciative experience sharing’ by managers with direct responsibility for employees are described and discussed. 相似文献
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Ricardo Maronna Matthias Fischer Jürgen Groß Andreas Karlsson 《Statistical Papers》2007,48(1):163-170
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Utz Schäffer Jan-Philipp Lüdtke Diedrich Bremer Matthias Häußler 《Zeitschrift für Betriebswirtschaft》2012,82(1):47-73
This paper investigates the influence of accounting standards on systematic earnings understatement. To isolate the effect
of reporting regulations from those of other institutional drivers of earnings management, Holthausen (2003) proposes analyzing
reporting practices in a country undergoing a transition in accounting standards. We respond to this call by analyzing earnings
management practices of large German-listed companies before and after their transitions from German GAAP to IFRS. Specifically,
we focus on Big Bath behavior following Chief Financial Officer turnovers between 1999 and 2006. Our findings provide evidence
of the effect of accounting standards on the existence of this particular earnings understatement pattern. However, while
we detect Big Bath behavior for our sample of German GAAP firms, we find no such indication for those firms reporting under
IFRS. Controlling for alternative explanations such as self-selection bias does not change our findings. We conclude that
accounting standards seem to have a considerable influence on earnings management behavior, independent of managers’ and auditors’
incentives. 相似文献
6.
We propose localized spectral estimators for the quadratic covariation and the spot covolatility of diffusion processes, which are observed discretely with additive observation noise. The appropriate estimation for time‐varying volatilities is based on an asymptotic equivalence of the underlying statistical model to a white‐noise model with correlation and volatility processes being constant over small time intervals. The asymptotic equivalence of the continuous‐time and discrete‐time experiments is proved by a construction with linear interpolation in one direction and local means for the other. The new estimator outperforms earlier non‐parametric methods in the literature for the considered model. We investigate its finite sample size characteristics in simulations and draw a comparison between various proposed methods. 相似文献
7.
Anika König 《The Asia Pacific Journal of Anthropology》2016,17(2):121-137
This article discusses the construction of Dayak identity in the context of a violent conflict between local indigenous Dayaks and migrant Madurese in West Kalimantan province between late 1996 and early 1997. The conflict was widely regarded as an ‘ethnic’ conflict and, especially for the Dayaks who were involved in the violence, the idea of a fixed, Borneo-wide, (pan-)Dayak identity versus a common Madurese enemy was crucial. This notion of a unified, homogenous Dayak category was invoked notwithstanding the fact that Dayak groups differ greatly in many respects and that ‘Dayak’ ethnic identity is highly dynamic and fluid. This paper discusses the ways in which Kanayatn Dayaks perceived and invoked their ethnic identity during the conflict and how they later interpreted the events with a particular focus on ‘Dayakness’. 相似文献
8.
Upper extremity musculoskeletal symptoms and disorders are common in the working population. The economic and social impact of such disorders is considerable. Long-time, dynamic repetitive exposure of the hand-arm system during manual handling operations (MHO) alone or in combination with static and postural effort are recognised as causes of musculoskeletal symptoms and disorders. The assessment of these manual work tasks is crucial to estimate health risks of exposed employees. For these work tasks, a new method for the assessment of the working conditions was developed and a validation study was performed. The results suggest satisfying criterion validity and moderate objectivity of the KIM-MHO draft 2007. The method was modified and evaluated again. It is planned to release a new version of KIM-MHO in spring 2012. 相似文献
9.
Carroll Haak Anika Rasner 《KZfSS K?lner Zeitschrift für Soziologie und Sozialpsychologie》2009,61(2):235-258
Previous research shows that college graduates in the humanities face a notably difficult college-to-work transition compared to graduates from other disciplines. Their transition to work not only takes longer; graduates in the humanities are also more likely to wind up in atypical employment. This paper asks, what factors explain the difficulties in the college-to-work transition for graduates in the humanities. Taking an interdisciplinary perspective, graduates in the humanities are compared to two reference groups: law and economics as well as engineering. Using data from the HIS Absolventenpanel 1997, separate piecewise constant hazard regression models were estimated to identify the determinants of the college-to-work transition for each discipline. Drawing on Spence’s theory of signaling and Rosenbaum’s tournament theory, we find that tournaments and signals structure the college-to-work transition differently in each discipline. While selection processes are weak in the humanities, graduates need to acquire additional occupationally useful skills before or during their studies in order to make a smoother transition into the labor market. 相似文献
10.
Stephen Quinlan Tobias Gummer Joss Roßmann Christof Wolf 《Information, Communication & Society》2018,21(8):1031-1049
Our study explores the adoption of Facebook and Twitter by candidates in the 2013 German Federal elections. Utilizing data from the German Longitudinal Election Study candidate survey fused with data gathered on the Twitter and Facebook use of candidates, we draw a clear distinction between Facebook and Twitter. We show that adoption of both channels is primarily driven by two factors: party and money. But the impact of each plays out differently for Facebook and Twitter. While the influence of money is homogenous for Facebook and Twitter with the more resources candidates have, the more likely they are to adopt, the effect is stronger for Facebook. Conversely, a party’s impact on adoption is heterogeneous across channels, a pattern we suggest is driven by the different audiences Facebook and Twitter attract. We also find candidates’ personality traits only correlate with Twitter adoption, but their impact is minimal. Our findings demonstrate that social media adoption by politicians is far from homogenous, and that there is a need to differentiate social media channels from one another when exploring motivations for their use. 相似文献