Values and the Perceived Importance of Ethics and Social Responsibility: The U.S. versus China

This study examines the effects of nationality (U.S. vs. China) and personal values on managers’ responses to the Perceived Role of Ethics and Social Responsibility (PRESOR) scale. Evidence that China’s transition to a socialist market economy has led to widespread business corruption, led us to hypothesize that People’s Republic of China (PRC) managers would believe less strongly in the importance of ethical and socially responsible business conduct. We also hypothesized that after controlling for national differences, managers’ personal values (more specifically, self-transcendence values) would have a significant impact on PRESOR responses. The hypotheses were tested using a sample of practicing managers enrolled in part-time MBA programs in the two countries. The results indicate that nationality did not have a consistent impact on PRESOR responses. After controlling for national differences, self-transcendence values had a significant positive impact on two of the three PRESOR dimensions. Conservation values such as conformity and tradition also had a significant association with certain dimensions of the PRESOR scale. William E. Shafer is an associate professor in the Department of Accountancy at Lingnan University in Hong Kong. His primary research interests are professionalism and ethics in accounting and corporate social and environmental accountability. His publications have appeared in a variety of academic and professional journals, including Auditing: A Journal of Practice & Theory; Accounting Horizons; Accounting, Auditing & Accountability Journal; Business Ethics Quarterly; Journal of Business Ethics; Journal of Accountancy; and The CPA Journal. Kyoko Fukukawa is a lecturer in marketing at Bradford University School of Management and holds a Ph.D. from the University of Nottingham, UK. Her research interests include ethical decision-making in consumption and business practices; corporate social responsibility (CSR) of MNCs concerning their policies and strategic communication; and CSR and corporate branding. Her publications appear in the Journal of Business Ethics, Journal of Corporate Citizenship and others. Grace M. Lee is an assistant professor is the Department of Accountancy at Lingnan University in Hong Kong. Her primary research interests are corporate financial disclosure and corporate social responsibility disclosure in the Greater China Region. She has published in the Journal of International Financial Management and Accounting and the Journal of Information Systems.     

物流系统化下物流整合对策研究

物流是企业"第三利润的源泉",是国民经济新的经济增长点,物流的本性是系统化,系统化能实现物流资源的合理配置,提高物流效率降低物流成本,充分实现以"顾客为中心"的服务理念。整合物流是物流系统化的关键,本文主要研究物流系统化前提下物流整合的具体对策和方案。     

功能观视角下的农村金融体系

“三农”问题的解决将有赖于农村金融体系改革的深入,本文将从金融功能观的角度,探讨我国农村金融体系在实现金融功能上存在的诸多不足,建议应从分析农村微观金融需求出发,得出恰当的金融功能要求,在此基础上构建多层次、梯度化的农村金融体系,同时宏观上通过完善金融基础设施和公共政策以保证金融体系更有效率地行使金融基本功能。     

Aligning employees through “line of sight”

Aligning employees with the firm's larger strategic goals is critical if organizations hope to manage their human capital effectively and ultimately attain strategic success. An important component of attaining and sustaining this alignment is for employees to have a “line of sight” (LOS) with their organization's strategic objectives. In this article, we illustrate how the translation of calculated firm goals into tangible results requires that employees not only understand the organization's strategy, but also accurately appreciate what actions are aligned with realizing that strategy. Using recent empirical evidence, theoretical insights, and tangible examples of exemplary firm practices, we provide thought-leaders with a comprehensive view of LOS by showing how it can be created, how it can be enhanced or stifled, and how it can be effectively managed. Further, we integrate LOS with current thinking on employee alignment to help managers more effectively benefit from understanding human capital potential.     

物流企业成本导向定价决策模型

本文通过分析物流服务定价中成本、定价目标、需求和竞争因素,构建了以市场为基础、以成本为导向的基本定价模型,再引入"服务质量水平值"、"竞争程度变量"两个概念,对该模型进行改进,提出了综合考虑上述因素的成本导向型定价决策模型。     

国外薪酬研究述评

本文通过回顾国外学者近年来在薪酬领域所做的研究，指出当前薪酬研究中存在的空缺，提出未来可能值得进行研究的领域，以图推动薪酬研究的发展。     

论转轨时期中国政府规制体制改革及政策选择

政府规制是市场经济中市场失灵条件下,国家为实现某种公共政策目标,对微观经济主体的经济活动进行规范与制约,干预经济政策的一种重要制度安排。转轨时期的中国,在政府规制方面还存在诸多的问题:规制法规建设滞后、缺乏统一、权威、独立行使规制职能的规制机构、政府规制过程中行为主体不成熟及其相互关系定位偏差、规制方式存在缺陷,不适应市场经济的发展。因此,结合中国的实际借鉴西方国家的政府规制的经验,对推动我国政府规制改革有着重要的意义。     

双缺口模型与东北老工业基地的引资战略选择

钱纳里等人提出的双缺口模型为发展中国家引进外资提供了理论基础,目前东北老工业基地引进外资不应单纯局限于弥补储蓄缺口和外汇缺口的层次上,而应转向以弥补其他缺口为主。东北地区应利用自身优势,加大引资力度,促进产业结构调整和快速升级。     

振兴东北地区经济的未来政策选择

本文针对当前东北地区经济存在的主要问题,在对现行国家援助政策及其实施效果进行初步评价的基础上,提出了进一步完善国家振兴东北老工业基地政策的具体建议.作者认为,现行国家援助政策偏重于项目投资,政策适用地域过于"泛化",没有体现分类指导的思想.尽管国家实施的东北老工业基地振兴战略已初见成效,但目前东北地区经济仍面临诸多困难,经济发展中尚存在不少问题,国有企业改革进展缓慢.为此,必须抓好东北老工业基地振兴规划,实行分类指导、区别对待,进一步加大国家财政和金融支持力度,再造信用东北.     

Self-referencing and consumer evaluations of larger-sized female models: A weight locus of control perspective

In two experiments, we show that the beliefs women have about the controllability of their weight (i.e., weight locus of control) influences their responses to advertisements featuring a larger-sized female model or a slim female model. Further, we examine self-referencing as a mechanism for these effects. Specifically, people who believe they can control their weight (“internals”), respond most favorably to slim models in advertising, and this favorable response is mediated by self-referencing. In contrast, people who feel powerless about their weight (“externals”), self-reference larger-sized models, but only prefer larger-sized models when the advertisement is for a non-fattening product. For fattening products, they exhibit a similar preference for larger-sized models and slim models. Together, these experiments shed light on the effect of model body size and the role of weight locus of control in influencing consumer attitudes.