The Effect of a Consciously Set and a Primed Goal on Fair Behavior

Three experiments were conducted to test whether an enhanced degree of fair behavior could be obtained by making justice a goal, whether consciously set, primed, or both. Each experiment assessed fairness in a competitive negotiation context. All participants, across the three experiments, were asked to attain a base‐level performance goal. The first experiment examined how a negotiation is affected by a consciously set goal for fairness as well as a primed fairness goal. The results revealed that both the conscious and the primed goal enhanced a participant's fairness. The second and third experiments examined the underlying mediating mechanisms of the effects found in the first experiment. Overall, the results of three experiments indicate that both conscious and primed goals, individually or in combination, can increase fair behavior by enhancing justice saliency. © 2015 Wiley Periodicals, Inc.     

Offering a globally-linked international accounting course in real time: a sharing of experiences and lessons learned

This article reports the experiences from offering an online international accounting course that involved students from Japan, Spain, Switzerland, and the USA participating in real time via both audio and video links. In addition to interacting among themselves, students also interacted with accounting practitioners and standard setters from these countries. The latter attended class either in person or “virtually” via audio and video links. The paper also discusses the major benefits from the course, as identified by student feedback and direct faculty observations. A number of challenges in offering a course of this type also are identified. These insights can assist accounting educators interested in implementing a similar international accounting course at their institutions. They also have implications for applying distance-learning approaches in courses with a domestic focus.     

Politics, Processes and the Future of Australian Accounting Standards

The perspective of public interest and interest group theories of regulation is adopted to consider the future of Australian accounting standards following major reforms proposed by the Australian Commonwealth government as part of its 1997 Corporate Law Economic Reform Program (CLERP). Interest groups in the Australian environment are identified. Their lobbying had influenced the initial proposals; and their reactions when the CLERP proposals were published resulted in substantial modifications to the CLERP proposals, which had initially recommendedthat International Accounting Standards (IASs) be adopted as national standards from 1 January 1999.
The role of accounting standards and the structure of standard setting are explored. The political nature of standard setting is illustrated through a review of the CLERP proposals, submissions of various interest groups and the government's responses to them. The central arguments are that key assumptions underlying the CLERP proposals are flawed, and that the CLERP proposals could not achieve the outcomes desired of them.
It seems inevitable, however, that international standards eventually will supplant domestic standards. In the longer term, Australian standard setters seem destined to have a diminished role in the international standard setting arena.     

The Determinants of Sticky Prices and Sticky Plans: Evidence from German Business Survey Data

So far, there is no consensus on the price adjustment determinants in the empirical literature. Analyzing a novel firm‐level business survey data set, we provide new insights on the price setting behavior of German retailers during a low inflation period. Relating the probability of both price and pricing plan adjustment to time‐ and state‐dependent variables, we find that state‐dependence is important; the macroeconomic environment as well as the firm‐specific condition significantly determines the timing of both actual price changes and pricing plan adjustments. Moreover, input cost changes are important determinants of price setting. Finally, price increases respond more strongly to cost shocks compared to price decreases.     

浅析变电站远程控制及在线维护系统的实践

继电保护装置实现了任意定值区定值的读写功能。同时,从定值视图的角度对远方修改定值和维护的服务模型进行了分析,提出了一种避免编辑定值区数据异常改变的远方读写定值控制流程,显著提高了远方读写定值的可靠性,并已获得有效验证。     

The mediating effect of psychological empowerment on the relationship between participative goal setting and team outcomes – a study in China

In the late twentieth century, it is popular to research the effect of participative goal setting. The general conclusion is that the relationship between participation and performance is inconsistent and unclear at individual level. With team becoming a more dominant mode in organizing, motivating, and managing, it is worthwhile to investigate the effect of participation in team goal setting. This study aims to test the mediating effect of psychological empowerment (PE) on the relationship between participative team goal setting and team identity and team performance. Executive MBA students (371) in 75 groups from China Europe International Business School in China participated in the study. The data from Business Strategy Game and questionnaire found positive relationship between participative team goal setting and team identification, and team performance is partially mediated by PE. Implications for the goal-setting theory and practice are discussed, and future research directions offered.     

网页配色与布局课程教学中色彩训练的设置与实施

网页配色与布局课程中对配色部分内容提出“单一色彩训练专单页面配色训练专网站项目配色训练”的循序渐进的训练模块,本文针对“单一色彩训练”的四个分解训练内容的设置与实施进行阐述,以帮助学生认识色彩的本质,培养对色彩的敏锐感,积累对色彩感觉,形成“认识-积累-扩展”的教学链,为后续训练模块的开展奠定基础。     

次优状态下大小兴安岭生态功能区政策工具选择依据研究

大小兴安岭生态功能区成立和发展过程中,选取有效的政策工具,实现生态保护和经济发展并行是一个具有重要理论和现实意义的研究课题。通过比较静态分析方法对适合生态区使用的生态税、天然林产品税以及天然林砍伐配额等政策工具进行成本分析和比较,在成本收益最大化理论的前提下,结合次优状态下两个社会福利影响分析,指出不同情况下如何选择成本最小,收益最大的政策工具,为生态区政策工具选择提供参考。     

微博议程设置研究的路径分析

议程设置理论是新闻传播学的关键理论之一,微博自下而上的双漏斗传播机制彻底颠覆了传统媒介的点对多传播。沿用传统媒体环境下的议程设置思路,研究遇到困境。在梳理议程设置理论基础上,提出微博议程设置理论假设,指出微博议程设置是微博平台上参与者通过对议题的围观、极化、动员,最终将议题列入微博议程的过程。