Rules,standards, and ethics: Relativism predicts cross-national differences in the codification of moral standards

This research examines the relationship between the code of ethics adopted by businesses in a country and the ethics positions of the inhabitants of that country. Ethics Position Theory (EPT) maintains that individuals’ personal moral philosophies influence their ethical judgments, actions, and emotions. The theory, when describing individual differences in moral philosophies, stresses two dimensions: relativism (skepticism with regards to inviolate moral principles) and idealism (concern for positive outcomes). Extending previous research that identified differences in relativism and idealism between residents of different countries and world regions, we examined the relationship between relativism, idealism, and the regulatory standards governing commercial activities of firms headquartered in Australia, Austria, Belgium, Canada, Hong Kong, Ireland, Japan, New Zealand, Spain, the UK, and the US. The results indicated that the level of relativism of a nation's populace predicted degree of ethical codification of commerce in that nation. These findings suggest that the ethical conduct of business will be more closely regulated in countries where relativism is low (e.g., Australia, Canada) but less closely regulated in countries where the residents are more ethically relativistic (e.g., Hong Kong, Spain).     

The Emergence of Individual Knowledge in a Group Setting: Mitigating Cognitive Fallacies

Research in psychology has found that subjects regularly exhibit a conjunction fallacy in probability judgments. Additional research has led to the finding of other fallacies in probability judgment, including disjunction and conditional fallacies. Such analyses of judgments are critical because of the substantial amount of probability judgment done in accounting, business and organizational settings. However, most previous research has been conducted in the environment of a single decision maker. Since business and other organizational environments also employ groups, it is important to determine the impact of groups on such cognitive fallacies. This paper finds that groups substantially mitigate the impact of probability judgment fallacies among the sample of subjects investigated. The key finding of this paper is the analysis of the apparent manner in which groups make such decisions. A statistical analysis, based on a binomial distribution, suggests that groups investigated here did not use consensus. Instead, if any one member of the group has correct knowledge about the probability relationships, then the group uses that knowledge and does not exhibit fallacy in probability judgment. Having a computational model of the group decision making process provides a basis for developing computational models that can be used to simulate “mirror worlds” of reality or model decision making in real world settings.     

The problems of development of a region under the conditions of the global crisis (Using the Vologda Region as an example)

The paper analyzes the effect of the crisis on the economy and social sphere of a region and substantiates the essence of measures whose implementation will enable the escape from the crisis state to be accelerated.     

Economics at the FTC: Deceptive Claims,Market Definition,and Patent Assertion Entities

In 2015, the Federal Communications Commission (FCC) imposed common carriage regulation—so-called Title II requirements—on previously unregulated broadband Internet service providers. The regime shift was premised on the FCC’s findings that such rules had demonstrably yielded economic gains. This paper evaluates the FCC’s empirical arguments and finds them uncompelling. Adjustments for inflation or general economic trends eliminate the effects cited by the FCC. Moreover, contrary to the Commission’s assessment, mobile services and broadband markets have shown notable growth in response to deregulatory events that reduce Title II requirements.     

Inter-Satisfaction between Website and Automated Call Distribution (ACD) Systems

Websites and an Automated Call Distribution (ACD) system in a call center are both considered important customer relationship technologies. Integrating concepts from information systems quality and trust transference theory, this paper introduces the concept of inter-satisfaction: the extent to which customer satisfaction with a website leads to satisfaction with an ACD and vice versa. It is hypothesized that dissatisfaction with either the website or the ACD influences potential brand-switching behaviors. A model, largely drawing upon concepts of user satisfaction as developed in information system research, is presented. The model is then tested using data from passengers using Low Cost Carriers (LCCs) in South Korea, specifically 366 passengers at the Jeju International Airport, who experienced both their airlines’ website and call center. A structural equation modeling analysis demonstrates that satisfaction with the website transfers to satisfaction with the ACD system, but not vice versa, and that only dissatisfaction with the website creates a brand-switching intention.     

The Interaction of Learning Styles and Teaching Methodologies in Accounting Ethical Instruction

Ethical instruction is critical for trainee accountants. Various teaching methods, both active and passive, are normally utilised when teaching accounting ethics. However, students’ learning styles are rarely assessed. This study evaluates the learning styles of accounting students and assesses the interaction of teaching methods and learning styles in an ethics instruction environment. The ethical attitudes and preferred learning styles of a cohort (137) of final year accounting students were evaluated pre-instruction. They were then subject to three different teaching methods while studying ethics during an auditing course. When ethical attitudes and preferred learning styles were re-assessed post-instruction, the teaching methods were found to have influenced active learners more than passive ones. Furthermore, when learning styles matched teaching methods used, usefulness was assessed as high but when learning styles and teaching methods differed, usefulness deteriorated significantly. Students displayed a preference for passive learning styles, despite being so advanced in their education. The implications are that instructors should consider learning styles before deciding on appropriate teaching methods, in accounting ethics environments.     

Job stress,coping strategies,and burnout among hotel industry supervisors in Taiwan

The complex and changing environment of the hospitality industry presents a never ending array of stimuli, pressures and demands which can become sources of stress for hotel supervisors. A focus on the identification of current and potential stressors in organizations, and the development of strategies which individuals and management may use to manage and reduce stress effectively, is imperative. This study is to investigate the perceived level of stress of hotel supervisors, to establish frequency of the use of various coping strategies, and to determine the burnout rate. This study also empirically examines the relationships among stress, coping strategies, and job burnout. A convenient sample of hotel supervisors of large hotels in Taiwan was selected. The return of 298 questionnaires represented 74.5% of the total supervisors surveyed. The study findings suggest that the major job stress of hotel supervisors originates from task characteristic and workload. Moreover, a direct action coping strategy may allow one to perceive the situations as opportunities and may, in turn, contribute to reduce job stress. Furthermore, hotel supervisors experience a lower level of burnout if they apply more direct action strategies in coping with the pressures of their job. The results of this study can be used as part of guidelines including what should be considered to reduce job stress and burnout in the work environment.     

Scientific and technological interactions between Russia and Ukraine: Forecasting opportunities and mechanisms for their implementation

The paper presents the research results of an investigation into the state of scientific, technological, trade and economic interactions between Russia and Ukraine in terms of their potential, prospects, and problems impeding their cooperation. It is shown that there is a considerable scientific and technological potential both in Russia and Ukraine. Opportunities and conditions for the modernization of both countries’ economies are shown to depend on the coordinated use of their potentials.     

A good deal online: The Impacts of acquisition and transaction value on E-satisfaction and E-loyalty

Relying on Thaler's exchange theory, this research examines the unique effects of perceived transaction and acquisition values on consumer e-satisfaction and e-loyalty in an e-commerce setting, along with the moderating role of product/ service category. Overall, consumers' perceptions of transaction value lead to their e-dissatisfaction. Hence, obtaining a good deal does not have the same meaning and influence depending on the type of buying trip (exploratory or goal-directed). These results confirm Thaler's exchange theory's usefulness to analyzing the impact of perceived value on e-satisfaction and e-loyalty. Additionally, in a managerial perspective, this research underlines the importance of adapting promotional strategies to online contexts, since online purchase experience improves when there is an alignment between the customer's goals and the e-tailer’s online offering.