Hong Kong's Code of Ethics Initiative: Some Differences between Theory and Practice

As a result of the public demand for higher ethical standards, business schools are increasingly taking ethical matters seriously. But their effort has concentrated on teaching business ethics and on students' ethical behavior. Business faculty, in contrast, has attracted much less attention. This paper explores the context and the implications of an alleged case of plagiarism in a master's dissertation submitted to a university lacking both an ethical code of conduct and a formalized procedure to deal with academic misconduct. The events evolved into a bitter political process in which the more ethically aware members of faculty challenged efforts to cover-up. Here the focus is on the motives and behavior of faculty members involved in this case rather than the alleged plagiarist's. The role played by the main actors involved in the process in examined using the theory of moral development and the organizational politic perspective. The paper discusses the mechanisms available to raise ethical awareness and prevent academic misconduct, and the limitations of self-regulation and self-monitoring that prevails in the university system. It also examines the impact of ethics instruction and faculty ethical standards on students' behavior and concludes that ethics instruction can only be effective when the principles taught are in line with daily actions of their instructors.     

Advances in spreadsheet and database training: Editorial

This special section of the Journal of Business Research includes papers on advances in teaching spreadsheet and database software. After a blind review process, four papers were accepted for the special section. Other papers examine whether database instruction can assist with transferring problem-solving skills from one setting to another, incorporating spreadsheet training in the marketing curriculum, using spreadsheets for exploratory data analysis, and using spreadsheets as a decision support system. The authors of each paper discuss the implications for the university business curriculum.     

析浙江破解中小企业贷款难题的理论价值

中小企业贷款难是各国经济发展中一个带有普遍性的经济难题,多年来一直困扰着各国政府、经济学界和企业界。中小企业贷款难并非只是一个理论难题,而是一个实践命题,需要在诸多市场经济理论的指导下积极进行实践创新。近年来浙江围绕缓解中小企业贷款难进行了一系列卓有成效的实践,在现行市场经济体制下许多方面都具有创新意义,有较高的理论价值,值得政府、金融机构、中小企业以及经济学界借鉴。     

Financial literacy among university students: A study in eight European countries

This study analysed the level of financial literacy among university students in Estonia, Germany, Italy, Netherlands, Poland, Romania, Russian Federation and Turkey. The purpose of the study was to determine the level of financial literacy among university students, and to find out the relationship between financial knowledge and demographic characteristics of students. Online survey instrument was used to collect data. 409 fully completed questionnaires were accepted for analysis. Logistic regression was used to analyse of impact of the demographic characteristics on financial literacy. Overall mean of correct answers for the survey was 72.2%. This result represents a medium level of financial literacy about personal finance. Results indicate that male students, business major students, PhD students, those who live in a rental house, those whose parents have high level income, those who get advice on financial matters from their friends, those who took financial course before, those who get financial information about financial issues from university education, and students from Poland are more knowledgeable on personal finance. More financial courses should be provided in university education programmes, which could help more students handle their finances better and improve their financial wellbeing. It should be taken into consideration that in recent years, environmental and technological influences on financial literacy may be more important than parental influence.     

A Comparison of Western Business Instruction in China With U.S. Instruction: A Case Study of Perceived Program Emphases and Satisfaction Levels

This research presents a case study of a joint business degree program between an Association to Advance Collegiate Schools of Business International (AACSB‐I) accredited business school in the United States and a Chinese PhD granting partner university. The case investigates the impact of a U.S.‐based curriculum, taught by U.S. instructors and which uses all English instruction on Chinese student perceptions of program emphases and satisfaction. It compares these perceptions with those of U.S. sister students. The comparison reveals program dissatisfaction among Chinese students when contrasted to U.S. students and for the most part a failure to attend to the program emphases of the West. Reasons for the departures are explored and strategies for improvement are developed.     

Assessing advertising content in a hospital advertising campaign: An application of Puto and Wells (1984) measure of informational and transformational advertising content

The following is a report of a study designed to measure advertising content based on the cognitive and affective elements of informational (i.e., information processing) and transformational (i.e., experiential) content using the measure of advertising informational and transformational content developed by Puto and Wells (1984). A university hospital advertising campaign designed to be high in transformational content did not appear to affect perceived quality of local university hospitals relative to private hospitals or increase the likelihood of choosing a university hospital in the future. Further, experiences with university hospitals that seemed to be in direct contrast to the content of the advertisements based on subject perceptions affected how university hospital advertisements were perceived in terms of content. Conclusions and implications for hospital advertising campaigns are discussed.     

Determinants of organisational identification and supportive intentions

Abstract

Organisational identification is the perception of belongingness to an organisation and a sense of oneness with the organisation. Identification has long been recognised as having important implications for the sense of satisfaction and belonging of employees and for the effectiveness of the organisation. Our research examined the impact of students' identification with a university on intentions to support the university. Drawing data collected at three different universities in Korea, the researchers investigated: (1) the effect of students' identification with athletic programmes and their academic department on identification with a university and intentions to support a university; and (2) the effect of identification with a university on intentions to support the university. Three hundred and six university students participated in the study. Structural equation modelling (i.e. LISREL) was employed to test the causal relationships among the hypothesised relationships. Results showed that identification with both athletic programmes and academic department had strong effects on intentions to support the university. In addition, those who identified with the university showed strong intentions to support the university. The results of the study indicate that individuals who identify with the organisation are apt to support it in various ways, and that identification can be encouraged through various means. The findings of this study may also suggest some important implications for marketing managers and their organisations.     

Certified public accountants: Ethical perception skills and attitudes on ethics education

This study investigated the proficiency of CPAs in recognizing and evaluating ethical and unethical situations. In addition, CPAs provided attitudes on ethics education. Respondents were asked to evaluate the ethical acceptability of CPA behavior as presented in six vignettes involving a variety of ethical dilemmas from questions of conflict of interest to questions of personal honor. The results tend to signify that CPAs can, to a degree, distinguish ethical and unethical behaviors. It appears that ethical behaviors and very specific unethical behaviors were more easily identified by practitioners. This may reveal uncertainty and apprehension as to exactly what constitutes unethical behavior since, in many circumstances, this resolution is made on a case-specific basis rather that via a universal rule. In addition, it is interesting to note that CPAs tend to picture themselves as more ethically-oriented than their peers.With respect to ethics education, the CPAs indicated that instruction in ethical concepts and literacy was important and should definitely be embodied in the accounting curriculum as well as at all educational levels. However, the CPAs were remarkably uncertain and ambivalent as to the qualifications of university faculty to provide this instruction and guidance.Suzanne Pinac Ward, CPA, is an Associate Professor of Accounting at the University of Southwestern Louisiana in Lafayette, LA 70504. She received her Ph.D. in Accounting. Dr. Ward is a member of the American Institute of Certified Public Accountants, the Louisiana Society of Certified Public Accountants, and the American Accounting Association.Dan R. Ward is a Professor of Accounting at the University of Southwestern Louisiana in Lafayette, LA 70504. He received his DBA in Accounting. Dr. Ward is a member of the International, Taxation, and Accounting Behavior and Organizations Sections of the American Accounting Association, the Society of Petroleum Accountants, and the Academy of Accounting Historians.Alan B. Deck, CMA, is an Assistant Professor of Accounting at the University of Southwestern Louisiana in Lafayette, LA 70504. He received his Ph.D. in Accounting. Dr. Deck is a member of the Institute of Management Accountants and the American Accounting Association.     

传媒时代文化诉求的后现代意蕴

传媒时代的来临使文化发展呈现出新的特征：传统文化固守的“文以载道”的出世性被消解，文化消费性代之而起。鲍德里亚揭示西方发达国家已经从生产型社会转向了消费型社会，从而文化附着于物更具有符号意义。文化的消费性取向是：一方面，人们通过文化实现或展现出更多的自由与个性，文化呈现出多元化；另一方面，文化打破了传统文化的统一性诉求，越来越成为时代的无厘头，也喻示出多元价值纷争。面对传媒时代文化发展的悖论，须寻求新的文化策略，这已经具有了建设性后现代意蕴。     

Implementing on‐the‐job training: critical success factors

Post Offices Inc. in The Netherlands has developed and implemented a new instruction model for the training of desk employees. The quality of the new instruction model was assessed by means of the evaluation model of Jacobs and Jones for on‐the‐job training. It is concluded that the implementation of the training model has not been completely successful. Critical success factors, such as the performance of the mentors as well as the quality of the self‐study material, have to be improved. Mentors are expected to serve as a behavioural model, to provide feedback, arrange an adequate environment for self‐study, motivate trainees for self‐study and evaluate trainees’ progress on a regular basis. This study shows that mentors must be fully convinced of the benefit of a new instructional model, if not, the implementation will not be successful. Besides, the study shows that the quality of the self‐study material depends very much on the similarity between the knowledge needed in work and the knowledge presented in the self‐study material.     

Understanding Japanese <Emphasis Type="Italic">CSR</Emphasis>: The Reflections of Managers in the Field of Global Operations

The education of students and professionals in business ethics is an increasingly important goal on the agenda of business schools and corporations. The present study provides a meta-analysis of 25 previously conducted business ethics instructional programs. The role of criteria, study design, participant characteristics, quality of instruction, instructional content, instructional program characteristics, and characteristics of instructional methods as moderators of the effectiveness of business ethics instruction were examined. Overall, results indicate that business ethics instructional programs have a minimal␣impact on increasing outcomes related to ethical perceptions, behavior, or awareness. However, specific criteria, content, and methodological moderators of effectiveness shed light on potential recommendations for␣improving business ethics instruction. Implications for␣future research and practice in business ethics are discussed.     

University choice: which attributes matter when you are paying the full price?

This article presents the results from a longitudinal study of students' choice of university in England. Students were surveyed initially when applying for university (Wave One) and then again when they were about to embark on their chosen course (Wave Two). The results from Wave Two demonstrated a high degree of consistency with the Wave One findings: course and university reputation are far more important and fees are relatively unimportant. However, a key result across both waves was that patterns of utility for students with no parental experience of university were significantly different from students whose parents had attended university. The utility associated with different levels of entry qualifications, of fees and of university and course reputation, differed between social groups. The study suggests that the benefits of going to a highly rated university may be undervalued in families that have no direct experience of higher education. In addition, whilst females are more significantly put off by universities with low entry requirements, the qualitative attitudinal statements included in the follow‐up study seem to indicate that so‐called ‘softer’ factors may also influence their choice.     

Growth pattern of academic entrepreneurial firms

Academic entrepreneurship, the creation of new business ventures by university professors, technicians, or students, is increasingly being promoted by university-based innovation centers and university business offices. It is seen as an efficient university-industry technology transfer mechanism, and, in some cases may contribute to university revenue. Whereas most entrepreneurs leave the university at time of start-up, others keep their academic postings as full-time or part-time professors. “Part time” entrepreneurship may be interesting from a university point of view, because (i) it keeps in the laboratory a creative individual, (ii) it may provide through part-time academic positions for a more efficient use of university resources, and (iii) it encourages more contacts between faculty, students, and the business world. However, manufacturing firms led by part-time entrepreneurs do not seem to be as aggressive and growth-oriented as “independent” firms. The university professor interested in the successful transposition of an idea, an invention, to the commercial sector, may therefore have to do it through licensing, or resign from the university to devote all his time and energy to the development, manufacturing, and commercialization process. And the university interested in investing in a new “academic firm” created to exploit commercially an invention made in its own laboratories should beware of keeping the academic entrepreneur on staff, or, if he stays on staff, of involving him with the management of the new company.These are the main conclusions of a study of the evolution from 1980–1981 to 1984–1985 of 38 young firms originally created by entrepreneurs while at various universities in several Canadian provinces. The results, supported by the observation of a small control group of 8 Canadian hightechnology companies, bring out a dichotomy: for firms offering technical services, the continued this project were made by Colleen Bigelow and Branko Peterman. Their help was greatly appreciated. academic posting of the firm's creator does not appear to overly affect its operations and growth; however, manufacturing firms completely independent from the university tend to g row faster. Other results support the negative correlation that seems to exist between the growth rate of sales and closeness to academic life, as measured, for example, by the use of university laboratories and equipment. Whether they are still closely connected to a university or not, the entrepreneurs in our sample do note many potential positive benefits from continuing contacts with the academic world. It is possible that the negative correlation between growth and university links observed in the sample results more from the individual characteristics of the entrepreneurs than from a negative influence by the university. As venture capitalists have long noticed, one of the main determinants of growth and success is the entrepreneur himself. The entrepreneurs staying close to the university and using university services may be less aggressive and less risk-oriented than the others.     

区域共享视角下的高校人力资源配置机制研究

高等教育大众化时期,优化高校人力资源配置是推进高等教育事业发展的必然选择,高校的竞争力与活力也取决于人力资源配置的优化程度。基于资源共享的视角,对高校人力资源配置机制问题进行了深入研究,探讨了高校人力资源区域共享配置的价值意义、设计思路及其运行机制,力求立足于应用,并从可操作性角度促进高校人力资源配置效率的提高。     

Improving product instruction compliance: “If you tell me why,I might comply”

Although prior research into product instructions has been limited to investigating the effect of warnings such that people might avoid possible product dangers by heeding warnings, this research considers methods of improving consumer product instruction compliance when noncompliance with a product instruction does not necessarily lead to a hazardous situation. In particular, this research investigates the impact of providing instructions that specify the process by which compliance with the instructions will lead to the desired end state (e.g., product outcome), called process‐cause information. The results of a first field experiment indicate that intention to comply with product instructions is enhanced when people are told how compliance with the instructions will lead to the desired outcome (i.e., when process‐cause information is included in a product instruction). This finding is substantiated by results of a follow‐up laboratory experiment where subject compliance with an instruction‐based behavior was observed. The importance of the present research is discussed in terms of the potential impacts on customer satisfaction, service recovery, product returns, product liability, and warranties. © 2004 Wiley Periodicals.     

改革开放三十年成都理工大学实验室建设与管理模式的探索与实践

我国高校经过几年的扩招,学校的规模不断扩大,这对高校的发展和建设提出了新的要求,也给高校实验室带来了新的发展机遇。通过不断的探索研究,我校进一步深化实验室管理体制和实验教学改革,提高实验室的利用率,加强实验技术队伍建设,把学校实验室建成为实践教学、科学研究工作的有效保证体系,为把我校建设成为高水平特色大学打下坚实基础。     

Suggestions and Procedures for Choosing a Chinese Institution of Higher Education as a Partner

Abstract

China has one of the largest and most complex higher education systems in the world, and a key challenge facing any foreign education institution is how to select an appropriate potential partner. This paper considers how a number of foreign university managers selected a university in China. Issues of location, ranking, status, programs, mutual benefit and “fit” are considered along with less specific and tangible issues related to the nature and environment in which the Chinese university operated. One of the findings of the paper was that identifying and selecting an appropriate partner was often based not only on a range of tangible, cognitive factors, but also on less specific, affective issues such as how the two sides would actually relate to each other at a human level. A second key issue is the observation that foreign university staff had to make the decision between selecting a high ranking Chinese university which had status, ranking, income and-often a wide range of existing foreign partners and a lower ranking Chinese university which had none of these attributes, but which was often a more willing and easier partner at least in the initial stages of alliance activity. Finally, selection was made against a rapidly changing and deregulating university environment in China, making selection both more challenging and demanding than in the past. The paper will be of use to existing and potential foreign university staff wishing to enter this busy market for a range of collaborative activities planned for either China or the foreign country.     

理工类高校研究生心理健康状况及教育对策研究

理工类高校研究生的学习生活特点与规律决定其心理特征，同时对其心理健康水平有一定的影响。理工类高校研究生心理健康状况总体良好，同时也存在不同程度的心理问题。不同科别、不同性别、不同城乡来源的研究生心理健康水平具有一定的差异。了解理工类高校研究生的心理健康状况，分析其原因，寻找其对策是研究生教育工作的重要内容。     

高校大学生法律意识养成之客观因素

人类社会进程的新陈代谢决定了大学生这个特殊的精英群体是关系国家和民族兴衰成败的未来有生力量,而法治文明则是实现国家繁荣和民族复兴的必由制度路径,大学生现代法律意识的培养因此构成一项关系到社会主义法治建设的巨大工程。法律意识之养成在于塑造一个法律世界观,但科学合理的法律世界观之形成应依赖客观因素之促进。良好的外部法律环境是健全和改善高校大学生法律意识的最佳途径。必须区别对待我国法律文化传统的积极和消极方面,立足传统并通由有策略的高校法制教育、司法的社会感召等措施培养、引导高校大学生的法律意识之养成。只有在“四有”新人的基础上补上“有法律”这一缺环,这样的民族才是有希望的民族。