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The strategic importance of quality management has grown in importance in recent years. However, although the competitive implications of adhering to a quality agenda have been much alluded to within the literature, the evidence from a review of published studies suggests that service quality and strategy issues have been addressed as separate concerns by researchers. This study examines the components which facilitate the quality implementation process. The factor analysis of data emphasises the importance of ‘senior managerial commitment’ and ‘employee resourcefulness’ in quality implementation initiatives and offers support to the growing implementation initiatives and offers support to the growing literature arguing for a greater consideration of the human dimension in quality implementation programmes. It is proposed that further research needs to be carried out to examine mangerial attiudes towards the service quality implementation process and to assess some of the practical issues involved in introducing quality initiatives in hotel organisations.  相似文献   
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Most analyses of academic misconduct focus on students’ integrity and what is taught at the universities. Surprisingly little attention is paid to the role of faculty members. This article presents an unusual case of academic misconduct that provides an opportunity to examine the actions and rationalizations of the students and faculty members involved in the event as well as the broader university context. The case is unusual in that the instructor initiated and facilitated the academic misconduct. The analysis of the misconduct and the subsequent events suggest that self‐interest rules and concerns for wider interests are all but silent. While the case presents a somewhat dismal view of the integrity of some accounting faculty members and future accountants, it provides interesting insight into self‐interest, rationalization, social context, and both students’ and faculty members’ integrity. The analysis discusses the mechanisms used to prevent and manage faculty member misconduct, along with limitations of self‐regulation and student reports as forms of control. The article also considers how accounting educators can encourage future accountants to act with integrity and concludes that in order to achieve that goal, accounting educators must serve as role models who act honestly.  相似文献   
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This paper discusses the consumption–wealth relationship. We use data on consumption, assets, and labor income and a vector error correction framework. This framework defines a set of models that differ in the number of co-integrating vectors, the form of deterministic components and lag length. Further models can be defined through parametric restrictions and, in particular, interest centers on a weak exogeneity restriction that says that the co-integrating residuals do not affect consumption and income directly. Key results in previous work relate to the roles of permanent and transitory shocks in driving wealth and how consumption responds to these shocks. We investigate the robustness of these results to model uncertainty and argue for the use of Bayesian model averaging. We find that there is a large degree of model uncertainty. Whether this uncertainty has important empirical implications depends on the researcher's attitude toward the theory used to motivate a co-integrating relationship between consumption, assets and income. If we work with models consistent with this theory and impose the weak exogeneity restriction, we find precisely estimated results that show that permanent shocks have only a small role in driving assets and that the predominant transitory shocks have little effect on consumption. These findings are consistent with the previous literature. However, if we work with a broader set of models and let the data speak, we find that the exact magnitude of the role of permanent shocks is hard to estimate precisely. Thus, although some support exists for the view that their role is small, we cannot rule out the possibility that they have a substantive role to play.  相似文献   
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COMMON PROPERTY AS AN INSTITUTIONAL RESPONSE TO ENVIRONMENTAL VARIABILITY   总被引:1,自引:0,他引:1  
Relationships between the potential productivity of land and property rights generally are couched in terms of measures of central tendency or means. However, risk or variance as a measure of uncertainty also is critical in relating property rights and organizational arrangements developed within various property regimes. Meteorological and hydrological research results support the appropriateness of risk-spreading property regimes, especially in semi-arid and arid lands. Spatial diversification models indicate that common property regimes can be a rational response to environmental variability. Efforts by the public sector to privatize and fence grazing lands on the extensive margin may have limited appeal to pastoralists throughout the world .  相似文献   
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