What Is Your Fraud IQ?

<正>Think you can spot corruption in any of its many forms?Take this (deceptively) simple test to find out just how much you know.     

What Is Your Fraud IQ?

<正>ANSWERS 1.(a)Cash defalcations are the most common of all employee embezzlement schemes.However,since most companies keep relatively good control over cash,the schemes are frequent but rarely result in large losses. A2.(d)There are several basic accounting tech-     

Who Is Really Your Business Partner?

Sofar,theChinese,asindividuals,havenotbeenallowedtoconducttradedirectlywithforeigners.NotallChinesecorporations,orenterprises,haverighttoconductforeigntradeonaself-governingbasis.Accordingtotherulesofthe"LawofthePeople'sRepublicofChinaonForeignTrade",onlythosecorporationsandenterprisesthataregrantedimportandexportautonomybythegovernmentcanconductforeigntrade.CorporationsandenterpriseswithoutsuchautonomycanentrustcofPotalonsandenterprisesthathavetheautonomytoconductforeigntradeontheirbehalf…     

What Is Shanghai in Your Eyes?

Shanghai stands at the heart of Yangtze River Delta,like an engine to a machine or a heart to a body.Though the city is facing a development transition currently,the future is bright and promis- ing,with a big platform to perform on.     

Managing Institutional Complexity: A Longitudinal Study of Legitimacy Strategies at a Sportswear Brand Company

Multinational corporations are operating in complex business environments. They are confronted with contradictory institutional demands that often represent mutually incompatible expectations of various audiences. Managing these demands poses new organizational challenges for the corporation. Conducting an empirical case study at the sportswear manufacturer Puma, we explore how multinational corporations respond to institutional complexity and what legitimacy strategies they employ to maintain their license to operate. We draw on the literature on institutional theory, contingency theory, and organizational paradoxes. The results of our qualitative longitudinal study show that managing corporate legitimacy is a dynamic process in which corporations adapt organizational capacities, structures, and procedures.     

What Is Your Fraud IQ？

1.Which of the following assets are most oftenpil fered？ a.Cash b. Accounts receivable c. Inventory d. Intellectual property     

What Is Your Fraud IQ？

1.（a） Cash defalcations are the most common of all employee embezzlement schemes. However, since most companies keep relatively good control over cash, the schemes are frequent but rarely result in large losses.     

Socially Responsible Investing: Is Your Fiduciary Duty at Risk?

Socially responsible investing identifies the fiduciary duty and liability for financial advisors serving individual and institutional clients when consulting in the SRI space. This article first discusses the role of a fiduciary emerging from both a legal and an ethical basis. Further, the special aspects of maintaining fiduciary duty and minimizing fiduciary liability are described as they relate to SRI. A number of recommendations are discussed: legal, ethical, and practice. This study argues that prudence focuses more on the process of decisions rather than their outcomes, as measured exclusively by rate of return.     

What Did You Do to My Brand? The Moderating Effect of Brand Nostalgia on Consumer Responses to Changes in a Brand

Previous research on consumer nostalgia has concluded that nostalgic feelings primarily have a positive effect on consumers, boosting positive feelings and affective responses. However, evidence suggests that consumers who hold nostalgic feelings toward a specific brand sometimes respond negatively to updated or modified versions of the brand. This research tests the moderating effect of consumers’ brand nostalgia on their responses to changes to a brand. Across four studies, the authors find that consumers who are nostalgic toward a specific brand exhibit a positive bias toward the original version of the brand that leads them to perceive the brand as having changed more than do less nostalgic consumers. Further, when the change to the brand is perceived to be large, individuals who are highly nostalgic for a brand show a significantly sharper decrease in reported attitude and behavioral intentions toward the changed brand than do their less nostalgic counterparts. This effect is in opposition to the positive effects of a general tendency toward nostalgia proneness. These results are replicated across multiple product categories and both manipulated and real changes, and the effect is found to be mediated by the consumer's biased perception of how much the brand has changed.     

Is there a labor shortage?

Business Economics - A panel discusses ongoing and prospective developments in the US labor market. Michael Horrigan points out that job losses in the COVID recession were heavily concentrated...     

Is Fiscal Stimulus a Good Idea?

The results in this paper, using a structural multicountry macroeconometric model, suggest that there is at most a small gain from fiscal stimulus in the form of increased transfer payments or increased tax deductions if the increased debt generated must eventually be paid back. The gain in output and employment on the way up is roughly offset by the loss in output and employment on the way down as the debt from the initial stimulus is paid off. This conclusion is robust to different assumptions about monetary policy. To the extent that there is a gain, the longer one waits to begin paying the debt back the better. Possible caveats regarding the model used are that (1) monetary policy is not powerful enough to keep the economy at full employment, (2) potential output is taken to be exogenous, (3) possible permanent effects on asset prices and animal spirits from a stimulus are not taken into account, and (4) the model does not have the feature that in really bad times the economy might collapse without a stimulus.     

Is Your Banker Leaking Your Personal Information? The Roles of Ethics and Individual-Level Cultural Characteristics in Predicting Organizational Computer Abuse

Computer abuse (CA) by employees is a critical concern for managers. Misuse of an organization’s information assets leads to costly damage to an organization’s reputation, decreases in sales, and impositions of fines. We use this opportunity to introduce and expand the theoretic framework proffered by Thong and Yap (1998) to better understand the factors that lead individuals to commit CA in organizations. The study uses a survey of 449 respondents from the banking, financial, and insurance industries. Our results indicate that individuals who adhere to a formalist ethical perspective are significantly less likely to engage in CA activities than those following a utilitarian ethical framework. In addition, the results provide evidence that employees with individualistic natures are linked to increased CA incidents, whereas collectivist tendencies are associated with decreases in CA behaviors. Our results also show that collectivism acts as a strong moderator that further decreases the relationships between formalism and CA, and utilitarianism and CA. Finally, we offer detailed suggestions on how organizations and researchers can leverage our findings to decrease CA occurrences.     

Is there a distinct Asian management culture?

In this article, we ask ‘is there an Asian management culture?’. This question is of significant practical and methodological relevance. Our conclusion, based on a wide review of the literature at hand, is quite unequivocal: we argue that there is no one single Asian management culture that distinguishes the Asian countries from those of the rest of the world.     

Is there a housing bubble in China?

This paper aims to conduct a series of bubble diagnostic analysis over 35 representative Chinese cities. We apply the Log-Periodic-Power-Law-Singularity (LPPLS) model to detect whether there is any evidence of unsustainable, self-reinforcing speculative behaviours amongst the price series. We also investigate whether the prices had been significantly deviating from economic fundamentals by applying the E-G cointegration test. Overall, we found that 10 out of the 35 cities being examined had exhibited positive LPPLS signals. We propose that it is vital to conduct bubble diagnostic tests and implement relevant policies toward specific bubble characteristics.     

How Much More (or Less) Is a Brand Worth When Made in a Low Labor-Cost Country? It Depends Upon Who and Where You Ask

ABSTRACT

This multinational adaptive conjoint study measures how much more, or less, consumers might be willing to pay for different brand/manufacturing country combinations. Chinese, South Korean, and US respondents were asked about their preferences for laptop computers carrying different combinations of price, country of manufacture (CM), and country of brand (CB) cues. For all three respondent groups, price was the most salient attribute, followed by country of manufacturing, and then CB. Nonetheless, respondents from different countries differed in their preferences for price/country of manufacturing/brand combinations. The findings suggest that brands having both positive CB and CM images can charge premium prices in their home countries and abroad. Brands with weaker CB and CM images may enjoy home court advantages domestically; however, they may have to price their products lower when competing in countries with stronger CM and CB reputations.     

Comparative Effects of Organization–Public Relationships and Product‐related Attributes on Brand Attitude

This study empirically investigates how the dimensions of organization–public relationships, i.e. trust, control mutuality, commitment, and satisfaction, are related to brand attitude formation. In order to establish a benchmark for analysis, it also compares the effects of organization–public relationships on brand attitude to those of product‐related attribute beliefs. The results of a survey conducted using a branded laptop computer product showed that, while both organization–public relationships and product‐related attributes were significantly related to attitude towards the brand, among the dimensions of organization–public relationships only ‘satisfaction’ was a significant predictor of brand attitude. In addition, the explanatory power of organization–public relationships was found to be weaker than that of product‐related attribute beliefs in predicting brand attitudes.