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Article
Publication date: 22 November 2019

Christian Kuiate and Thomas R. Noland

This paper aims to investigate whether firms strategically use retirement plans to retain employees with core competencies and whether offering these retirement plans provides…

757

Abstract

Purpose

This paper aims to investigate whether firms strategically use retirement plans to retain employees with core competencies and whether offering these retirement plans provides competitive advantages that lead to greater profitability.

Design/methodology/approach

The data set consists of annual financial data reported to the US Department of Transportation by long haul truckload carriers. The paper uses linear regression analysis to test the hypotheses. Descriptive statistics, univariate comparisons and robustness tests are also reported.

Findings

The findings support the assertion that offering a retirement plan is positively related to the attraction and retention of skilled workers and that firms that offer retirement plans are more profitable.

Research limitations/implications

Data limitations preclude proving a definitive causal relationship. With the increasing availability of rich and timely data sets at both the firm and employee levels, future research may enhance the understanding of the role that pensions play in both labor and firm productivity.

Originality/value

This study provides evidence that retirement plans may serve as a strategic tool in highly competitive industries characterized by high labor turnover. This study shows that by analyzing the degree of cost stickiness in income statement line-items, it is possible to bypass the need for more granular analyses to uncover meaningful economic relationships. Finally, this study contributes to the literature examining the implications of operating decisions for financial performance (a balanced scorecard perspective), and it shows that offering pension benefits is related to stronger financial performance.

Details

Journal of Accounting & Organizational Change, vol. 15 no. 4
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 1 September 1995

C.S. Agnes Cheng, H.Y. Kathy Hsu and Thomas R. Noland

This paper extends previous research by reexamining the difference in cross‐sectional variability of Japanese and U.S. price‐to‐earnings (PE) ratios. A simple model is developed…

303

Abstract

This paper extends previous research by reexamining the difference in cross‐sectional variability of Japanese and U.S. price‐to‐earnings (PE) ratios. A simple model is developed to decompose the variance of the PE ratio into three components: the variance of the price‐to‐book (PB) ratio, the variance of the book‐to‐earnings (BE) ratio and the covariance of the PB and BE ratios. We analyze the behavior of the cross‐sectional variability of the PE ratio and its components and compare the behavior of these ratios across the U.S. and Japanese markets. We find that the cross‐sectional variability of the PE ratio in the Japanese market is consistently lower than that of the PB ratio and the converse is true for the U.S. market. The cross‐sectional variability of PE ratios in Japan is lower than that in the U.S. and the converse is true for the PB ratio. Our results are inconsistent with those reported by Bildersee et al. and indicate that the main factor causing the differences between the cross‐sectional variability of PE ratios and PB ratios is the high negative covariance of the PB and BE ratios.

Details

Managerial Finance, vol. 21 no. 9
Type: Research Article
ISSN: 0307-4358

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Book part
Publication date: 14 October 2009

Rune Elvik, Alena Høye, Truls Vaa and Michael Sørensen

Abstract

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The Handbook of Road Safety Measures
Type: Book
ISBN: 978-1-84855-250-0

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Abstract

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Business and Management Doctorates World-Wide: Developing the Next Generation
Type: Book
ISBN: 978-1-78973-500-0

Available. Content available
Book part
Publication date: 20 June 2017

David Shinar

Free Access. Free Access

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Traffic Safety and Human Behavior
Type: Book
ISBN: 978-1-78635-222-4

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Article
Publication date: 1 March 1983

Kathleen W. Craver

In the 1970s, the United States Congress enacted two statutes that have had dramatic and far‐reaching effects on the education of handicapped children by public schools. These two…

323

Abstract

In the 1970s, the United States Congress enacted two statutes that have had dramatic and far‐reaching effects on the education of handicapped children by public schools. These two laws, Section 504 of the Rehabilitation Act of 1973 and the Education For All Handicapped Children Act of 1975 (known as Public Law 94–142), have required local public school agencies to provide new eductional programs for thousands of handicapped children not previously served by the public schools. Counselors, principals, and teachers were quickly informed of the law's requirements and willingly began the task of main‐streaming and assimilating these children into various curricula. Their physical needs were attended to rapidly; their societal and emotional needs, unfortunately, lagged behind. Within the past seven years, there has been an increase in books, articles, and films specifically addressed to counseling the handicapped. Unlike past literature which focused only on the vocational aspect of rehabilitation counseling, current writing emphasizes personal counseling meant to assist a disabled child to participate fully in the problems and joys of daily living.

Details

Reference Services Review, vol. 11 no. 3
Type: Research Article
ISSN: 0090-7324

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Book part
Publication date: 1 December 2016

Wei Zou, Xiaokun Wang and Yiyi Wang

To address the safety concerns generated by truck crashes occurred in big cities, this paper analyzes the zip code tabulation area (ZCTA)-based truck crash frequency across four…

Abstract

To address the safety concerns generated by truck crashes occurred in big cities, this paper analyzes the zip code tabulation area (ZCTA)-based truck crash frequency across four temporal intervals – morning (6:00–10:00), mid-day (10:00–15:00), afternoon (15:00–19:00), and night (19:00–6:00) in New York City in 2010. A multivariate conditional autoregressive count model is used to recognize both spatial and temporal dependences. The results prove the presence of spatial and temporal dependencies for truck crashes that occurred in neighboring areas. Built environment attributes such as various types of business establishment density and traffic volume for different types of vehicles, which are important factors to consider for crashes occurred in an urban setting, are also examined in the study.

Details

Spatial Econometrics: Qualitative and Limited Dependent Variables
Type: Book
ISBN: 978-1-78560-986-2

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Book part
Publication date: 21 June 2005

David Levinson

Abstract

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Handbook of Transport Strategy, Policy and Institutions
Type: Book
ISBN: 978-0-0804-4115-3

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Book part
Publication date: 19 November 2003

Abstract

Details

Handbook of Transport and the Environment
Type: Book
ISBN: 978-0-080-44103-0

Available. Open Access. Open Access
Article
Publication date: 26 July 2023

Puja Khatri, Sumedha Dutta, Preeti Kumari, Harshleen Kaur Duggal, Asha Thomas, Ilaria Cristillo and Silvio Nobis

Intrapreneurial ability (IA) of employees strengthens an organization's internal as well as external growth. Employees' IA makes innovation a continuous practice and augments…

1428

Abstract

Purpose

Intrapreneurial ability (IA) of employees strengthens an organization's internal as well as external growth. Employees' IA makes innovation a continuous practice and augments organization's intellectual capital (IC). This intellectual capital-based intrapreneurial ability (ICIA) helps professionals to effectively handle changes in the business ecosystem by creating innovative solutions. The onus of assessing and inculcating ICIA is a joint responsibility of both academia and industry. In academia, teacher as a servant leader (TASL) contributes towards building ICIA of working professionals (WP) by enhancing their self-efficacy (SE). The paper aims to strengthen the industry–academia interface by analyzing the role of TASL and SE in influencing the ICIA of WP.

Design/methodology/approach

Using a stratified sampling technique, data from 387 WP is analyzed on SmartPLS-4 to study the interrelationship between the stated constructs and the role of SE as a mediator between TASL and ICIA. PLSpredict is used to study the predictive relevance of the proposed model.

Findings

High R2 = 0.654 shows that 65% of ICIA is determined by SE and TASL; reflecting model's robustness. SE partially mediates the relationship between TASL and ICIA. Results reported a higher ICIA of male WP than their female counterpart. The results indicate the low predictive accuracy of the model.

Practical implications

The proposed model of industry–academia partnership allows assessment of ICIA for enhancing corporate value in the present gig economy. The study also highlights the relevance of ICIA, particularly, for developing economies. In knowledge-driven economy, exploring the new ICIA will help organizations to draft a more robust performance measurement system.

Originality/value

This unique industry–academia partnership studies the role of TASL towards enhancing SE and ICIA of WP. The novelty of ICIA would enrich and provide a new perspective in IA literature. Additionally, the study also examines the role of gender in the ICIA of WP.

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