Exploring the Ethical Identity of Islamic Banks via Communication in Annual Reports

Islamic Banks (IBs) are considered as having ethical identity, since the foundation of their business philosophy is closely tied to religion. In this article, we explore whether any discrepancy exists between the communicated (based on information disclosed in the annual reports) and ideal (disclosure of information deemed vital based on the Islamic ethical business framework) ethical identities and we measure this by what we have termed the Ethical Identity Index (EII). Our longitudinal survey results over a 3-year period indicate the overall mean EII of only one IB out of seven surveyed to be above average. The remaining six IBs suffer from disparity between the communicated and ideal ethical identities. We further found the largest incongruence to be related to four dimensions: commitments to society; disclosure of corporate vision and mission; contribution to and management of zakah, charity and benevolent loans; and information regarding top management. The results have important implications for communication management if IBs are to enhance their image and reputation in society as well as to remain competitive. Roszaini Haniffa is a Senior Lecturer and Head of Accounting and Finance at the Bradford University School of Management. She holds a PhD from Exeter University and has published papers in Abacus, Journal of Accounting and Public Policy, Journal of Business Finance and Accounting and other journals. Her research interests focus on social responsibility reporting, corporate governance, international accounting and the Islamic perspective of accounting. Ros has reviewed papers and is a member on the editorial board of several journals. Mohammad Hudaib is a Lecturer in Accounting at the Bradford University School of Management and holds a PhD from Essex University. He has previously taught at Exeter University and prior to his teaching career, was an auditor in Saudi Arabia. He has published papers on auditing and corporate governance in Journal of Business Finance and Accounting. His current research interests include auditing, Islamic perspective of accounting, accounting theory and ethics.     

论管理能力开发的基本模式

本文从认识论的基本观点出发,运用系统论的整合原理,提出了一种关于管理能力开发的基本模式。认为管理能力是管理者成功地完成特定管理活动所必须的一种专业能力,包括管理认识能力和管理实践能力,简称认识力和实践力。实践力由教育、决策、执行、沟通、创造与公信等六种能力构成,认识力主要取决于思维力,而思维力由创造思维力和逻辑思维力二者构成,其中逻辑思维力还可分为辩证、系统和传统三种逻辑思维力。在实践力和认识力之间,学习和智慧是两个重要的中介要素,它们的作用方式和顺序形成了一种关于发展管理能力的良性循环机制。文章还分析了该模式具有的整体功能特性。     

Social Embeddedness in Electronic Negotiations

This study contributes to electronic negotiation research by analyzing the role of social embeddedness of actors in a controlled laboratory experiment. In particular, we analyze the effect of prior negotiator relationship in different conflict levels in web-based negotiations. We hypothesize that with increasing intensity of conflicts, negotiators who have a personal relationship use more value creating strategies compared to anonymous negotiators. As a consequence, we also hypothesize to find fewer impasses in electronic negotiations involving subjects who are socially embedded. Our results confirm that, in fact, in severe conflicts socially embedded actors reach significantly more agreements than subjects of the control group while such an effect is not found in weak conflict situations. These findings are related to more yielding between embedded actors but not to more value creating behavior. From these results, we can conclude that socially embedded negotiators better manage to reach agreements in difficult situations. Furthermore, an institutionalized pre-negotiation phase which allows negotiators to establish a personal relationship can counteract the threat of impasses.     

基于技术含量的进出口商品贸易条件的影响因素研究

随着技术创新在对外贸易领域的作用日渐突出,出口商品的技术含量对一国贸易比较优势的转变、对外贸易的转型及商品外部竞争力的提高越发重要.基于此,本文以商品显示技术附加值作为判别技术含量差异的方式,对进出口商品进行分类并测算其贸易条件指数,借助分位数回归模型分析不同因素对各分类商品贸易条件的影响效应,发现尽管我国当前的比较优势商品仍集中在资源型、中技术产品领域,但高技术产品的贸易条件改善力度最大.同时,经济水平、税收等因素对不同技术含量商品贸易条件的影响表现出较大的差异,且当贸易条件处于不同分位水平时同一影响因素的作用系数也表现出明显的差别.     

顾客网络购物满意度影响因素研究

本文采用内容分析法对淘宝网在线顾客评论内容进行了编码分析,并通过归纳评论内容要素、绘制网络购物顾客满意度影响因素总体框架结构图,提出材质、价格和尺码是顾客关注的三类要素,质量、社会价值、卖家服务、物流服务、尺码、顾客成本、产品描述和顾客期望是影响网络购物顾客满意度的影响因素。研究显示其中顾客期望对网络购物顾客满意度有显著负向影响,而其他7种因素对网络购物顾客满意度有显著正向影响。     

以科学发展观探索城市“低保”工作的新思路

科学发展观是以胡锦涛为首的党中央从新世纪新阶段党和国家事业发展全局出发提出的重大战略思想,这也为探索城市“低保”工作的新思路提供了分析的基础。从我国实际国情出发,城市“低保”工作要完成由单一的资金救助向就业保障转变;由生活保障为主向职业技能培训为主转变;由单纯发钱分物向多层次扶助转变。     

OFDI逆向技术溢出对地区技术创新的影响——基于基础吸收能力的调节作用

利用2002—2012年中国省际面板数据,通过对基于基础吸收能力调节的OFDI逆向技术溢出对以专利授权数量表示的技术创新影响的研究得到如下结论：加入经济发展水平、金融发展水平与基础设施建设水平各个指标的调节变量后,东部、中部和西部地区的OFDI逆向技术溢出效应对技术创新能力均产生了正面效应,但是与R&D经费投入和科研人员数量相比,这一促进效应依然较小;基础吸收能力调节变量的加入正向调节了OFDI逆向技术溢出对技术创新的影响;相对来说,基础吸收能力对西部地区OFDI逆向溢出与创新能力之间关系的调节效应更为重要。     

山东省基本公共服务质量测度及空间格局特征

以山东省17个地市为研究区域,通过构建基本公共服务质量评价指标体系,以熵值法确定指标权重,利用集对分析模型对2012年山东省17地市的基本公共服务质量进行了测度,并对其空间格局特征进行了分析,研究发现:1就基本公共服务类型划分而言,基本公共服务质量优秀的为青岛、东营、济南、威海、烟台、淄博;基本公共服务水平良好的地区为滨州、潍坊;基本公共服务中等水平地区为莱芜、济宁;基本公共服务较差地区为德州、泰安、日照、枣庄、临沂、聊城;菏泽基本公共服务最差。2就空间格局特征而言,呈现出沿着胶济线形成基本公共服务质量高水平地区,胶济线两翼的基本公共服务质量水平较低的特征;沿海地区与内陆地区相比,沿海地区的基本公共服务水平要远高于内陆地区;次级区域相比,半岛地区最优,其次是鲁中地区,再次是鲁西北地区,鲁南地区最差;就内部差异而言,半岛地区内部差距最小,鲁南地区次之,再次是鲁中地区,鲁西北地区最大。     

效率工资利与弊

效率工资理论是新凯恩斯主义劳动市场理论中的一个重要的理论 ,是宏观经济学在最近 2 0年取得的进展之一。进入 2 1世纪 ,有关效率工资的文献仍层出不穷 ,而企业在实行效率工资时仍然会出现一些问题。鉴于此 ,根据效率工资的基本模型 ,分析实行效率工资的利弊 ,并给出建议     

注意力经济环境下传媒的核心竞争力

注意力经济是以注意力资源的生产和分配为基础所形成的经济关系以及商业运作模式,关于“注意力”的探讨为传媒的研究提供了一个新视角。本文认为,媒介经济也是注意力经济;注意力经济环境下传媒的核心竞争力依然是内容;丰富的高品位的内容是获得受众持久注意力的根本,是媒介可持续发展的关键。