Y2K costs & compliance: A perspective from the United Kingdom

This paper examines the costs and risks associated with Year 2000 issues and compliance in a sample of footnote disclosures for companies listed on the UK Stock Exchange. Given news releases of significant underreporting for these issues and the reports that the United States is six to twelve months ahead of British firms, the UK Accounting Standards Board issued new guidance for these disclosures in the form of Urgent Issues Task Force Abstract 20. The paper discusses the new standard and examines disclosures before and after the effective date of the standard (March 23, 1998) to gain further insight into costs, risks, and other compliance issues unfolding in UK stock exchange companies. © 2000 John Wiley & Sons, Inc.     

A measurement model for service capability from the customer perspective

This study develops a model to construct three quantitative indices for service capabilities from the customer perspective. The concept is derived from process capability indices which have been widely used to measure process capability and performance in manufacturing. This model expands their use in services by incorporating Taguchi’s quadratic loss function, zone of tolerance, and three-factor theory. To demonstrate the efficacy of the proposed indices, a case study of a telecom business was performed to assist the case firm in realizing the service capability of key factors for improving future service quality.     

Exogenously driven CSR: insights from the consultants' perspective

This paper offers insights into corporate social responsibility (CSR) consulting in Greece. It sheds light on perspectives of how socially responsible business conduct is shaped by consultancies in a national business environment where such an essential aspect of organizational commitment and behavior exhibits comparatively little resonance among companies and is primarily induced by supranational and international policy schemes as well as foreign competitors. Drawing from long interviews with consulting professionals, we explore key topics: the domestic CSR (consulting) industry's characteristics, issues pertaining to the engagement with clients, the endorsement of CSR standards and initiatives, along with the consultants' perspective on institutional dynamics and their prospects with respect to the future of CSR in Greece. In this context, we aim to indicate trends on CSR implementation, pressures exerted on consultants, and managerial attitudes towards corporate responsibility. Our findings illustrate an oligopolistically structured market that encourages consultancies to compete intensely, the consultants' limited capacity to influence the business behavior of their clients, with the latter to adopt a promotional communicative approach to CSR, as well as a lack of institutional coordination and mechanisms that will materially embed social responsibility in the strategic management of business.     

局域网ARP地址欺骗攻击

ARP协议存在很多漏洞,ARP地址款骗将会给局域网的安全带来很多威胁.利用命令行法、工具软件法或sniffer抓包嗅探法可定位ARP地址欺骗攻击者.使用静态的IP-MAC地址解析、ARP服务器或第三层交换技术等方法可防御ARP地址欺骗的攻击.     

Empathy and the salesperson: A multidimensional perspective

Prior studies of empathy have yielded conflicting findings regarding the effectiveness of empathy in improving salesperson performance. This article integrates a multidimensional conceptualization of empathy from the psychology literature with existing theory from marketing literature to suggest that perspective taking, empathic concern, emotional contagion, and controlling behaviors will differentially effect salesperson performance. Responses from a survey of business-to-business salespeople indicate that empathy has both positive and negative effects. Implications of the findings are explored. © 1995 John Wiley & Sons, Inc.     

局域网ARP地址欺骗攻击

ARP协议存在很多漏洞.ARP地址欺骗将会给局域网的安全带来很多威胁.利用命令行法、工具软件法或sniffer抓包嗅探法可定位ARP地址欺骗攻击者.使用静态的IP-MAC地址解析、ARP服务器或第三层交换技术等方法可防御ARP地址欺骗的攻击.     

从发展含义的视角审视当代中国

本文首先全面阐述了发展的内涵,通过该含义说明了中国在物质财富、社会发展、生态环境等方面的得与失,进而对此做出了简要评析,并探讨了如何应对.     

Rebate usage: A motivational perspective

This study investigates the motivational factors in consumer rebate usage. Three motivational factors were identified and tested: price consciousness, perceived time and efforts associated with rebate redemption, and perceived satisfactions from using rebates to obtain the savings. The variables were operationalized by Likert-type statements. Validity and reliability were assessed and found to be acceptable. Moreover, the three factors were found to be useful in predicting consumers' decisions to redeem rebates. Managerial implications and recommendations for future research are offered. © 1994 John Wiley & Sons, Inc.     

The case method: A perspective

The task of preparing a case is similar to writing a legal brief or an essay insofar as all three should contain a thesis or main point and argumentation or logically arranged facts and inferences. However, different from a brief or an essay, case studies should not contain a conclusion. A case should lead the reader through the facts, but it should not offer a firm or fixed resolution or moral judgment. Ideally it should leave the reader with the opportunity to create and insert their own conclusion. A good case study should be amenable to the following kinds of questions or analysis procedures:

1. What is the problem? or What is at stake?
2. What are the non-normative or factual issues involved?
3. What are the normative or ethical issues involved?
4. What are the alternatives available?
5. What decision would you make?

     

Lessons learned from the PMI case study: the community perspective

This summary report presents the lessons learned during the two-part qualitative case study on the efficacy of the Prevention Marketing Initiative (PMI) in its implementation of an HIV prevention program. About 179 community participants were included in the PMI program, which discussed topics ranging from organizing initial planning committees to financially sustaining federal demonstration programs. One of the successes observed was the development of rapport with schools and churches; however, during the course of its implementation, the program realized the necessity of 1) approaching the program as an ongoing process; 2) going beyond studying the target population through formative research; 3) changing the role of a community coalition as the project matures; 4) reexamining the composition of coalition in the light of the target audience; 5) advocating the project as a community resource that promotes collaboration; 6) attending the needs of coalition members; and 7) using the media in the campaign. Likewise, several lessons were also learned in the areas of youth involvement, intervention development, program implementation, and maintenance of PMI activities.     

Exploring the determinants of organizational emergence: A legitimacy perspective

In an attempt to explain why some nascent organizations become new organizations while others do not, we contend that the process of organizational emergence can be understood and predicted by viewing it as a quest for legitimacy. We subsequently find empirical evidence to suggest that the actions a nascent organization takes (or strategic legitimacy) may be more important than its characteristics (or conforming legitimacy) in explaining organizational emergence. Such a conclusion is important in that it provides a theoretical framework with which to understand organizational emergence and in so doing advances our knowledge of this important process.     

Investigating the service brand: A customer value perspective

Despite considerable interest in the nature and role of marketing using a service perspective [Vargo S., Lusch R. Evolving to a new dominant logic for marketing. J Mark 2004; 68 (1): 1-17] there is limited research about branding. Research to date tends to be qualitative [e.g., Berry L. Cultivating service brand equity. J Acad Mark Sci 2000; 28: 128-137; de Chernatony L., Segal-Horn S. The criteria for successful services brands. Eur J Mark 2003; 37 (7/8): 1095-1118] rather than quantitative. This research closes this gap by developing and testing a theory of the influence of the service brand on the customer value-loyalty process. The model includes the traditional influence of brand image plus three additional influences that more fully reflect the broader service perspective (company image, employee trust, and company trust). Using survey data of a sample of 552 airline customers, the analysis shows there is a direct influence of all the aspects of the brand on customers' perceptions of value. In addition brand image, company image and employee trust have a mediated influence on customer value through customers' perceptions of service quality. Finally the analysis shows that a service brand does not have a direct influence on customer loyalty but rather its influence is mediated through customer value. This paper concludes with a discussion of the managerial and research implications.     

Nations of entrepreneurs: A social capital perspective

This research examined the effects of social capital on entrepreneurial opportunity perception and weak tie investment using individual-level data from the Global Entrepreneurship Monitor linked with national-level data on social capital. Consistent with a social capital perspective, this study found that a resident of a country with higher generalized trust and breadth of formal organizational memberships was more likely to perceive entrepreneurial opportunities. A resident of a country with higher generalized trust was also more likely to invest in an entrepreneur with whom he or she had a weak personal tie than was a resident of a country with lesser generalized trust.     

Determinants of retail patronage: A meta-analytical perspective

The retail patronage idea includes such key concepts as store choice and frequency of visit. In this study, the authors synthesize previous empirical studies through a formal, critical review of retailing literature. The meta-analysis suggests that various predictors (e.g., service, product selection, quality) are strongly related to shoppers’ retail choice, whereas others (e.g., store attitude, store image) are important antecedents of shopping frequency. However, the relationships between the predictors and retail patronage vary according to the study characteristics (e.g., experimental vs. other designs). The authors offer implications for retailing research and practice.     

Outward foreign direct investment of publicly listed firms from China: A corporate governance perspective

This study examines the influence of key corporate governance factors on the internationalization decisions of emerging economy (EE) firms. By integrating the resource-based view and agency theory, it investigates the effects of controlling owner identity, non-controlling shareholder ownership, and the interactions of these with CEO power, in order to reveal their individual and joint effects on the outward foreign direct investment (OFDI) propensity of EE firms. This empirical study of 224 Chinese publicly listed firms found positive effects of ownership of domestic institutional investors and foreign corporations on the OFDI propensity of the firms, which were moderated by the power of the CEOs in these firms.     

Tapping the power of local knowledge: A local-global interactive perspective

Existing theories of international business and strategy do not fully explain how local knowledge disadvantage faced by foreign investors can be mitigated. We conducted an in-depth qualitative study into four MNCs to investigate the micro-processes of how they generated value from their dispersed sources of local knowledge in China. The results suggest an interactive model: that MNCs employed management processes encompassing three strategically interconnected efforts—global knowledge penetration, local-global knowledge blending, and local-global knowledge integration. The model highlights the interplay between global and local knowledge and challenges extant research that solely focuses on the transfer of either home-based or local knowledge.