A labor relations research agenda for health care settings

Inadequate attention has been given to labor-management relations in health care organizations. Bacause of the labor-intensive nature of health care and the great dependence on human resources, health services researchers should place greater emphasis on labor-management issues. This article develops a framework and suggests methodologies for examining labor relations in health care organizations. Specifically, six cirtical issues are suggested for attention by researchers: (1) the quality of the union-management relationship; (2) union organizing drives; (3) collective bargaining and contract negotiations; (4) impasse resolution; (5) contract administration and grievance handling; and (6) labor-management cooperation. These areas of research have been dominated by industrial relations researchers who have focused primarily on the manufacturing sector. Given cost containment and competitive pressures, it is timely to bridge the gap between the health services research community and the accumulating body of knowledge in industrial relations.     

An evolutionary contractarian view of primitive law: The institutions and incentives arising under customary Indian law

This research was supported by the Political Economy Research Center (PERC) in Bozeman, Montana, and this paper draws freely from and extends material reported in Customary Indian Law: Two Case Studies, which was written for PERC's project onProperty Rights, Constitutions, and Indian Economics. I wish to thank Terry Anderson for helpful comments.     

Implications of Web assurance services on e-commerce

The ongoing rapid growth in the popularity of the Internet is having a revolutionary impact on the way companies do business. Doing business online has become a necessity, not an option. However, some consumers are not completely comfortable using the Internet for transacting business because of concerns regarding security of their transactions. For these situations, consumer trust and confidence can be enhanced by a Web assurance service such as AICPA Trust Services. Building on prior studies, the study provides comprehensive information on current reporting requirements, differences among Web assurance services, and results of a recent consumer survey to obtain perceptions of Web assurance services. The theoretical foundation of the current study is based on the Assurance Gaps Model [Burke, K. G., Kovar, S. E., & Prenshaw, P. J. (2004). Unraveling the Expectations Gap: An Assurance Gaps Model and illustrative application. Advances in Accounting Behavioral Research, 7, 169–193]. E-business consumers (users of Web assurance services) can be dichotomized into older consumers and younger consumers, who have different expectations based on information asymmetries. Findings indicate that consumers value Web Assurance services, but younger consumers place greater value on these services than older consumers.     

Clark's Malthus delusion: response to ‘Farming in England 1200–1800’

Clark's claims about the scale of English agricultural output from the 1200s to the 1860s flout historical and geographical reality. His income‐based estimates start with the daily real wages of adult males and assume that days worked per year were constant. Those advanced in British economic growth make no such assumption and instead are built up from the output side. They correlate better with population trends and are consistent with an economy slowly growing and becoming richer. Clark's denial that such growth occurred, his assertion that substantially more land must have been under arable cultivation, his belief that conditions of full employment invariably prevailed in the countryside at harvest time, his concern that the wage bill would have exceeded the value of output in British economic growth, his refusal to consider the possibility that the working year was of variable length, and his assertion that output per acre must have been equalized across arable and pasture are all shown to be figments of his ‘Malthus delusion’.     

Survive the droughts,I wish you well: Principles and cases of liquidity risk management

Short‐term, liquid assets are highly valued by lenders, but pose liquidity risk management challenges to borrowers. Basic principles to meet those challenges are to conduct liquidity stress scenario analysis; to form business plans for each stress scenario; to hold enough capital to sustain the planned, post‐shock balance sheet; and to hold a large enough liquidity reserve to survive the transition from the pre‐ to the post‐shock balance sheet. Historical failures, like Northern Rock, Bear Stearns, and MF Global have a lot to teach about implementing these principles. While regulatory frameworks constrain liquidity positions, they are no substitute for firm‐specific liquidity risk management.     

The Impact of IFRS Adoption on an Agribusiness Company's Financial Statements

This fictional case is based on a Canadian public company that produces greenhouse vegetables. Focusing on the differences between International Financial Reporting Standards (IFRS) and Canadian Accounting Standards for Private Enterprises (ASPE), this case provides students an opportunity to (1) apply IFRS in a real world setting; (2) prepare and reconcile financial statements under ASPE and IFRS; (3) analyze the impact of IFRS adoption on key financial ratios; and (4) detect and explain differences in financial statements under ASPE and IFRS through common size analysis.     

Relative Importance Measurement of the Moral Intensity Dimensions

The relative importance of the Jones’ [Jones, T. M.: 1991, Academy of Management Review 16(2), 366–395] six components of moral intensity was measured using a conjoint experimental design. The most important components influencing ethical perceptions were: probability of effect, magnitude of consequences, and temporal immediacy. Contrary to previous research, overall social consensus was not an important factor. However, consumers exhibit distinctly different patterns in ethical evaluation, and for approximately 15% of respondents social consensus was the most important dimension.     

Consumer Perceptions of Business Ethical Behavior in Former Eastern Block Countries

The Business Ethics Index (BEI), measuring consumer perceptions of ethical business behavior, was extended to four ex-communist countries (Russia, Poland, Romania, and Bulgaria). For Bulgaria, the two past dimensions are on the negative side of the scale. However, Bulgarians seem to be optimistic for the future ethical behavior of businesses. The same optimism about the future is observed for all four countries with Romania having the highest scores. Three hypotheses are proposed for the unusually high scores of the past ethical perceptions expressed by Russians.     

On The Relationship Between Idea-Quantity and Idea-Quality During Ideation

A great deal of research has been conducted to develop methods and techniques to improve group ideation. Most of this research focuses on techniques for increasing the quantity of ideas generated during ideation; less attention has been given to the quality of the ideas produced. This focus stems from the widely held quantity–quality conjecture, that, all else being equal, more ideas give rise to more good ideas. In this paper, we argue that cognitive inertia and scarcity of solution space may affect the relationship between idea-quantity and idea-quality as ideation proceeds, resulting in a condition of diminishing returns for additional ideas. Results of a laboratory study using fourteen groups supported the diminishing returns hypothesis. Recommendations for future ideation research are suggested.