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1.
Wirtschaftsdienst - The new German federal government wants to replace the unemployment benefit II (Arbeitslosengeld II) with a so-called citizen’s income (“Bürgergeld”). In... 相似文献
2.
Ersi Athanassiou 《Intereconomics》2009,44(6):364-372
This paper presents an analysis of the implications of Greece’s intense and long-lasting fiscal and external imbalances for
the potential efficacy of a discretionary fiscal policy response to the current recession. It argues that, given recent developments
in interest rate spreads and the credit markets’ increased sensitivity to risk, the interest rates applicable to the entire
amount of Greece’s external debt would tend to be higher with a fiscal expansion than without one. Moreover, it deduces from
a simple model that the leakages associated with increased interest payments to foreign creditors could well cancel out any
positive multiplier effects generated by a fiscal expansion, resulting in a failure to stimulate growth. The implications
of this finding for policy is that Greece should continue to avoid the adoption of a fiscal stimulus package, not only out
of respect to its fiscal obligations as an EU member but, ultimately, because such a package would be ineffective as an economic
recovery tool. While the analysis focuses on the Greek economy, it may be of relevance to other EU economies suffering from
serious macroeconomic imbalances. 相似文献
3.
The German version of federalism, often called “cooperative federalism”, has been identified by many as one of the root causes
of Germany’s becoming Europe’s new sick man. Now, a number of changes in the institutions defining the relationship between
the federal, the state and the local level have been passed. This contribution describes the most important changes and evaluates
them from the point of view of fiscal federalism. It concludes that the changes are only a first step in the right direction,
but a number of important steps have yet to follow.
* As of autumn 2006 professor of economics, Carinthia University of Applied Sciences, Klagenfurth, Austria.
** As of autumn 2006 professor for institutional and international economics, University of Marburg, Germany. 相似文献
4.
Jerry Tempelman 《Business Economics》2006,41(3):40-43
The impact of Social Security’s eventual insolvency will
be felt as soon as the balance between income and cost
of Social Security will begin to shrink, which is currently
projected to occur in 2009. This is because a shrinking
Social Security surplus reduces government’s ability
to rely on that surplus to help fund the rest of its operations
as it does now. The shortfall will need to be made
up by increased taxation or borrowing, by reduction of
Social Security benefit payments or of non-Social
Security government programs, or a combination of
these alternatives.
JEL Classification H550 相似文献
5.
This paper examines the implications of the General Agreement on Trade in Services (GATS), the World Trade Organization’s agreement governing trade in health-related services, for health policy and healthcare
reform in the United States. The paper describes the nature and scope of US obligations under the GATS, the ways in
which the trade agreement intersects with domestic health policy, and the institutional factors that mediate trade-offs between
health and trade policy. The analysis suggests that the GATS provisions on market access, national treatment and domestic
regulation, which are designed to eliminate ‘regulatory barriers’ to global trade in health services, limit the range of options
that state and federal regulators and legislative bodies can employ to regulate the health sector and implement healthcare
reforms. As such, the paper identifies the broader social and ethical implications of free trade policy. 相似文献
6.
7.
This paper applies Plato’s cave allegory to Enron’s success and downfall. Plato’s famous tale of cave dwellers illustrates
the different levels of truth and understanding. These levels include images, the sources of images, and the ultimate reality
behind both. The paper first describes these levels of perception as they apply to Plato’s cave dwellers and then provides
a brief history of the rise of Enron. Then we apply Plato’s levels of understanding to Enron, showing how the company created
its image and presented information to support that image, and how the public eventually emerged from the cave to realize
the truth about Enron’s actual accounting practices and financial state, which led to the corporation’s downfall. We find
Plato’s allegory both useful in analyzing the relationship between Enron and the public and instructive about the power and
moral responsibility of Enron’s executives. 相似文献
8.
The accounting profession’s image and reputation is built upon the members of the profession acting with the “highest sense
of integrity” in “the public interest” (AICPA, 2003, www.aicpa.org/about). The Enron debacle initiated the latest crisis facing
the profession regarding its image and reputation. The American Institute of Certified Public Accountants (AICPA) is the largest
professional body representing the accounting profession and the one to which regulators have looked in establishing and upholding
professional standards relating to the public practice of accounting and auditing. One of the AICPA’s responsibilities is
to “promote public awareness and confidence in the integrity, objectivity, competence and professionalism of CPAs ....” (AICPA,
2003, www.aicpa.org/about). We analyze the public statements issued by the AICPA (i.e., press releases, speeches of officers,
testimony, published articles) during this ethical and identity crisis beginning with the AICPA’s first public statement on
the Enron debacle (AIPCA 2001) and concluding with the AICPA recognizing the need for a “new accounting culture” (Melancon
2002). In order to better understand the public discourse, we use image restoration theory (Benoit, 1995), because it provides
a typology of strategies for dealing with the public face of crises. We identify the three most common strategies the AICPA
employs during this period. Proposals for taking corrective action represent the most commonly employed strategy, but the
analysis also indicates an attempt to evade responsibility by claiming defeasibility and to reduce the offensiveness of the
situation by employing a bolstering strategy. A second analysis using DICTION, a software package useful in revealing latent
dimensions in a text, indicates that early statements tend to use language related to accomplishing specific action while
the later statements tend more toward general language that relates to peoples’ everyday lives. The findings raise questions
as to substantive nature of the changes proposed by the AICPA, and thus, the extent to which the public interest is being
served by them. 相似文献
9.
The recent accounting scandals have raised concerns regarding the closeness of auditor–client relationships. Critics argue
that as the relationship lengthens a bond develops and auditors’ professional skepticism may be replaced with trust. However,
Statement on Auditing Standards No. 99 states that auditors “should conduct the engagement with a mindset that recognizes
the possibility that a material misstatement due to fraud could be present, regardless of any past experience with the entity
and regardless of the auditor’s belief about management’s honesty and integrity” (AICPA 2002, Statement on Auditing Standards
No. 99, paragraph 13, p. 10). The purpose of this study is to investigate whether auditors develop trust in a client’s management
and whether this trust affects auditors’ decisions. Specifically, this study examines whether auditors’ satisfaction with
a client’s management during a prior audit engagement affects auditors’ self-reported trust in that client’s management and
whether that trust affects their fraud risk assessment. The decision to trust a client’s management should be an ethical decision
because excessive trust may impair auditors’ skepticism, which auditors are required to maintain by their professional responsibilities.
We therefore also investigate whether auditors’ trust is affected by their moral reasoning. An experimental case was completed
by 89 professional auditors, all with experience assessing the risk of fraud. The results suggest auditors’ satisfaction with
the client affects their trust in the client (higher satisfaction associated with higher trust and lower satisfaction associated
with lower trust). Further, after an overall unsatisfying experience, auditors’ trust affects their fraud risk assessments.
However, after an overall satisfying experience, their trust does not affect their fraud risk assessments. The results indicate
auditors are able to maintain their professional skepticism after satisfying past experiences with the client regardless of
their beliefs about the honesty and trustworthiness of the client’s management. Lastly, auditors’ moral reasoning was not
related to their trust in the client’s management. 相似文献
10.
Deborah A. O’Neil Margaret M. Hopkins Diana Bilimoria 《Journal of Business Ethics》2008,80(4):727-743
In this article we assess the extant literature on women’s careers appearing in selected career, management and psychology
journals from 1990 to the present to determine what is currently known about the state of women’s careers at the dawn of the
21st century. Based on this review, we identify four patterns that cumulatively contribute to the current state of the literature
on women’s careers: women’s careers are embedded in women’s larger-life contexts, families and careers are central to women’s lives, women’s career paths reflect a wide range and variety of patterns, and human and social
capital are critical factors for women’s careers. We also identify paradoxes that highlight the disconnection between organizational
practice and scholarly research associated with each of the identified patterns. Our overall conclusion is that male-defined
constructions of work and career success continue to dominate organizational research and practice.
We provide direction for a research agenda on women’s careers that addresses the development of integrative career theories
relevant for women’s contemporary lives in hopes of providing fresh avenues for conceptualizing career success for women.
Propositions are identified for more strongly connecting career scholarship to organizational practice in support of women’s
continued career advancement. 相似文献
11.
Current Medicaid expenditures account for about nine
percent of the federal budget and almost a quarter of
state budgets and are growing rapidly. State Medicaid
budgets are especially vulnerable to recession since states
cannot incur large and sustained fiscal deficits. Without
change, Medicaid burdens will cause state finances to be
diverted from infrastructure and education, with negative
effects on the costs and productivity of business. Also
affecting business are the state governments experimenting
with policies that shift Medicaid burdens to private
employers. Simultaneously, the states are initiating
efforts to ease Medicaid’s relentless cost increases and
address its long-run problems.
JEL Classification I180,H720 相似文献
12.
Xinming Deng 《Journal of Business Ethics》2012,107(2):159-181
The response of consumers to a firm’s ethical behavior and the underlying factors influencing/forming each consumer’s response
outcome is analyzed in this article based on information obtained through interviews. The results indicate that, in the Chinese
context, the responding outcome can be boiled down to five types, namely, resistance, questioning, indifference, praise, and
support. Additionally, consumers’ responses were mainly influenced by the specific consumer’s ethical consciousness, ethical
cognitive effort, perception of ethical justice, motivation judgment, institutional rationality, and corporate social responsibility–corporate
ability (CSR–CA) belief. Based on these results, a generalized framework of consumer’s ethical responses is developed which
provides a number of insightful suggestions upon how to motivate a consumer’s support of a firm’s ethical behavior and to
transfer this kind of support into truly positive purchasing behavior. 相似文献
13.
A firm’s competitive behavior is an important topic for practitioners, theorists, and policy makers. Among the explanations
of firms’ behavior is Michael Porter’s model. We have presented this model along with some alternative approaches: Structure-Conduct-Performance,
the New Industrial Organization and Game Theory, the Resource-Based Perspective, and Market Process Economics. These approaches
are discussed in terms of their relations, similarities, and differences relative to Porter’s model. In our comparative discussion,
we support the use of Porter’s model to evaluate firms’ competitive behavior. Our reasons for this support are this model’s
popularity, well-defined structure, feasibility, clarity, simplicity, generality, and its complementarity to two other main
approaches. We find the Porter model to be a convenient approach to the firm’s competitive advantage and strategy.
This article draws on the thesis that Orges Ormanidhi wrote for his Masters of Philosophy from Staffordshire University. 相似文献
14.
Neil Dias Karunaratne 《Intereconomics》1999,34(1):19-26
The high growth performance of a number of South-East Asian countries led to their being baptized ‘miracle growth economies’ by the World Bank. The following paper reviews the theories and stylised facts relating to the sudden reversal in this miraculous growth saga. The reasons for the failure of the first phase of the IMF rescue package are examined and the need for the establishment of a new global financing architecture outlined. 相似文献
15.
Drawing on signaling theory, we suggest that a supplier’s enforcement of ethical codes sends signals about the supplier that
affect a buyer’s decision to continue their commitment to the supplier. We then draw on side-bet theory to hypothesize how
switching costs influence the importance of a supplier’s enforcement of ethical codes in predicting a buyer’s continuance
commitment to a supplier. We empirically test our model with data from 158 purchasing managers across three manufacturing
industries. Results confirm the connection between ethical code enforcement and continuance commitment, but suggest that a
supplier’s enforcement of ethical codes matter less when switching suppliers is perceived as too costly. 相似文献
16.
This study explores the relationship between Hofstede’s cultural dimensions and public relations practitioners’ perceptions
of corporate social respon- sibility (CSR) in South Korea. The survey on Korean public relations practitioners revealed that,
although Hofstede’s dimensions significantly affect public relations practitioners’ perceptions of CSR, social traditionalism
values had more explanatory power than cultural dimensions in explaining CSR attitudes. The results suggest that practitioners’
fundamental ideas about the corporation’s role in society seem to be more important than their cultural values to understand
public relations practitioners’ CSR attitudes in Korea. 相似文献
17.
This article examines whether (1) government intervention causes bribery (or corruption) as rent-seeking theory suggested;
(2) a firm’s perceived benefit partially mediates the relationship between government intervention and its bribing behavior,
as rational choice/behavior theory suggested; and (3) other firms’ bribing behavior moderates the relationship between government
intervention and a firm’s perceived benefit. Our study shows that government intervention causes bribery/corruption indeed,
but it exerts its effect on bribery/corruption through the firm’s perceived benefit. In other words, a firm’s perceived benefit
fully mediates the relationship between government intervention and its bribing behavior. We also find that other firms’ bribery
positively moderates the relationship between government intervention and a given firm’s bribery. This study partly proves
that firms are rational actors. Potential benefit encourages them to practice bribery. Besides, this research also supports
the rent-seeking view of bribery/corruption, which argues that government intervention is a source of bribery/corruption.
However, we have also identified that only those government interventions that will create “rent” can cause bribery/corruption. 相似文献
18.
Davide Pietroni Gerben A. Van Kleef Carsten K. W. De Dreu 《Group Decision and Negotiation》2008,17(1):31-49
Negotiators may respond to each other’s offers and demands in different ways. Whereas many negotiation experiments present
participants with numerical information about offers and counteroffers (e.g., “I propose 6–8–2”; numerical response mode), real life negotiations often involve affective and evaluative statements (e.g., “I didn’t like your last
offer, but I would be happy to explore alternatives”; affective response mode). The present research explores the differential consequences of responding in affective as opposed to numerical
terms. Specifically, we predicted and found that affective responses increase the impact of social and contextual cues on
negotiation behavior. Three studies demonstrate that the impact of other’s toughness (Experiment 1), other’s respectability
(Experiment 2), and other’s appearance (Experiment 3) on a negotiator’s demands and concessions is greater when the other
provides affective rather than numerical feedback. 相似文献
19.
We report the results of a study that examines the association between gender and individuals’ intentions to report fraudulent
financial reporting using non-anonymous and anonymous reporting channels. In our experimental study, we examine whether reporting
intentions in response to discovering a fraudulent financial reporting act are associated with the participants’ gender, the
perpetrator’s gender, and/or the interaction between the participants’ and perpetrator’s gender. We find that female participants’
reporting intentions for an anonymous channel are higher than for male participants; the fraud perpetrator’s gender and the
interaction with participants’ gender were not significantly associated with anonymous channel reporting intentions. Neither
of the two factors nor the interaction between the two factors was associated with reporting intentions to a non- anonymous
reporting channel. Results from an additional analysis indicate that male and female participants differ in the extent to
which they judge the reduction in personal costs of an anonymous reporting channel compared to a non-anonymous reporting channel
and that the reduction in personal costs mediates the relationship between participant gender and anonymous reporting intentions. 相似文献
20.
Ning Li 《Journal of Business Ethics》2008,80(4):771-789
One challenge that globalization has brought to business is that firms, as they expand their market globally through cross-border
alliances, need to deal with partner firms from countries of different religious background. The impact of a country’s dominant
religion on its firms’ international market entry mode choices has not been examined in traditional approaches. Focusing on
hypothesizing the influence of Christian beliefs and atheism (i.e., the absence of belief in any deities), this research aims
to fill the gap by exploring religion’s role in providing moral restraint on managers’ propensity for opportunism, which in
turn affects these managers’ choices of their firms’ international market entry via non-equity alliances or joint ventures.
A study of 22,156 cross-border alliances formed in 48 industries world-wide over 9 years provides new insight toward understanding
religion’s influence on firms’ international market entry mode decisions through the ethical dimension of strategic leadership.
This article would fit best under the International Management section for reviewing purposes. 相似文献