“Equality Theory” as a Counterbalance to Equity Theory in Human Resource Management

This conceptual paper revisits the concept of equality as a base of distributive justice and contends that it is underspecified, both theoretically and in terms of its ethical and pragmatic application to human resource management (HRM) within organizations. Prior organizational literature focuses primarily upon distributive equality of remunerative outcomes within small groups and implicitly employs an equity-based conception of inputs to define equality. In contrast, through exposition of the philosophical roots of equality principles, we reconceptualize inputs as de facto equal and consider the systemic application of distributive equality in the form of status leveling practices. Ethical ramifications of distributive equality so viewed are explored. We conclude by arguing that, to implicitly insert a stronger ethics focus into the study and practice of HRM, perhaps there should be ??equality theory?? competing with equity theory for recognition in managerial and scholarly discourse.     

How Friedman’s View on Individual Freedom Relates to Stakeholder Theory and Social Contract Theory

This article explores the concept of blame in organizations. Existing work suggests that ‘no-blame’ approaches (or cultures) may be conducive to organizational learning and may foster innovation. However, both the apparently strong public appetite for blaming, and research into no-blame approaches, suggest that wider application of ‘no-blame’ in organizations may not be straightforward. The article explores the contribution of the rich philosophical literature on blame to this debate, and considers the implications of philosophical ideas for the no-blame idea. In doing so, it identifies conceptual and practical issues, sheds light on why the benefits of ‘no-blame’ may be difficult to realize, and offers the basis for an alternative approach. The article also contributes by providing foundations for future research, and identifies some fruitful lines of enquiry.     

Restaurant Managers’ Adoption of Sustainable Practices: An Application of Institutional Theory and Theory of Planned Behavior

The restaurant industry uses vast amounts of resources, but only a paucity of research discusses sustainability issues from restaurant management point of views. By applying both institutional theory and theory of planned behavior, this study addresses this gap by asking casual restaurant managers what motivates them to adopt and implement sustainable practices and by examining managers’ behaviors when facing environmental pressures. The study revealed restaurant managers were most influenced by pressures from their suppliers, customers and to a lesser extent from their employees and by expectations of society at large. Future research should investigate a nationwide sample of restaurant managers.     

Hostile Takeovers—An Analysis Through Just War Theory

Multi-stakeholder initiatives (MSIs) are increasingly used as a default mechanism to address human rights challenges in a variety of industries. MSI is a designation that covers a broad range of initiatives from best-practice sharing learning platforms (e.g., the UN Global Compact) to certification bodies (e.g., the Forest Stewardship Council) and those targeted at addressing governance gaps (e.g., the Fair Labor Association). Critics contest the legitimacy of the private governance model offered by MSIs. The objective of this paper is (1) to theoretically develop a typology of MSIs, and (2) to empirically analyze the legitimacy of one specific type of MSI, namely industry-specific MSIs. We argue that industry-specific MSIs that set out to govern corporate behavior have great potential to develop legitimacy. We analyze two industry-specific MSIs—the Fair Labor Association and the Global Network Initiative—to get a better understanding of how these MSIs formed, how they define and enforce standards, and how they seek to ensure accountability. Based on these empirical illustrations, we discuss the value of this specific MSI model and draw implications for the democratic legitimacy of private governance mechanisms.     

Is Kaldor's Theory of Money Supply Endogeneity Still Relevant?

Contemporary monetary theory is characterized by the predominance of the monetarist thesis. Paradoxically, the widespread acceptance of the monetarists' conclusions has coincided with the disappearance of the stable relation between money stock and nominal income from the 1980s onwards. These results did not call the monetarist theory into question, but instead stimulated the elaboration of various proposals for the modification of the monetary authorities' operative schemes. Each of these proposals gives rise to some perplexity. These anomalies provide the justification for this paper, which sets out to analyse the characteristics of the money supply endogeneity theory, a theoretical approach initiated in the 1970s thanks to Kaldor's seminal contribution, with the objective of demonstrating the inconsistencies in the monetarists' conclusions. It is intended to show that the debate on the endogeneity theory developed by the post‐Keynesians has overlooked an essential aspect of Kaldor's theory, the examination of which permits: (a) the elaboration of an important criticism of monetarism; and (b) the development of a theory of credit and of financial intermediaries that highlights elements of Keynes's theory that have been neglected by the traditional interpretation.     

“Theory on China's Grain Crisis” Lacks Scientific Basis

China is marching on towards the21st century with full confidence,and is forging ahead towards thegoal of socialist modernization. Near theturn of the century, a piece of sensationalnews was transmitted from abroad: "Whowill support China by the year 2030?" Thisproblem was put forward by Mr. Brown,director of the American Research Instituteof World Observation, He said that China'sPopulation is increasing, its cultivated landis decreasing, sown areas are being reducedand will continue to be reduced. The per unitarea yield is approaching its ultimate, so thattotal output will continue to fall. By the year2030, grain output produced by China itselfwill be reduced to 263 million tons, and willnot meet the grain needs of 479 million tonsor 568 million tons or 641 million tons for apopulation of 1.6 billion (consumption percapita is counted in terms of 300 kg, 350 kg     

The Innovation Theory——Quotes form Zhang Daohua s book

I take the courage to probe into the universe,the earth and human world as well as their changes,to form this theory,in the purpose of moving theories of cosmology,philosophy,medical science and the secular world down from the alter and bringing them close to     

Trust and Stakeholder Theory: Trustworthiness in the Organisation–Stakeholder Relationship

Trust is a fundamental aspect of the moral treatment of stakeholders within the organization–stakeholder relationship. Stakeholders trust the organization to return benefit or protections from harm commensurate with their contributions or stakes. However, in many situations, the firm holds greater power than the stakeholder and therefore cannot necessarily be trusted to return the aforementioned duty to the stakeholder. Stakeholders must therefore rely on the trustworthiness of the organization to fulfill obligations in accordance to Phillips’ principle of fairness (Business Ethics Quarterly 7(1), 1997, 51–66), particularly where low-power stakeholders may not be fully consenting (Van Buren III, Business Ethics Quarterly 11(3), 2001, 481–499). The construct of organizational trustworthiness developed herewith is presented as a possible solution to the problem of unfairness in organization–stakeholder relations. While organizational trustworthiness does not create an ethical obligation where none existed before, stakeholders who lack power will likely be treated fairly when organizational trustworthiness is present.     

Bulgakov's Economic Man—Re-thinking the Construction of Capitalist Economic Ethics Theory

An economic man, i.e., the leading role in economic ethics, has been deeply investigated in our study considering a human being’s economic behavior and the hypotheses for an economic man in traditional economics based on M. Weber’s and S. N. Bulgakov’s Christian economic man. Among various channels to study business ethics and economic ethics, we chose the definition of an economic man given by Weber and Bulgakov to review a hypothesis about a rational economic man in economics and discussed L. von Mises’s and A. Sen’s contentions for an economic man’s substantive freedom and innermost being. The issue deserved to be further investigated by scholars who concern business ethics and economic ethics consists in reconciling egotism and altruism commonly embedded in an economic man’s heart and boosting more altruistic economic men.     

A Study of Dicken’s Humor Weiting——With Incongruity Theory

Many scholars have shown great interest in Dickens' humor writing.On the basis of the scholars' studies,this thesis will make an analysis on the humor in his works that arise as reaction to what we perceive incongruous.The thesis will apply the incongruity theory to Dickens' humor writing.     

The usefulness of Schwartz's ‘Values Theory’ in understanding consumer behaviour towards differentiated products

Abstract

The Values Theory adopts a generic framework whereby a set of values is employed across consumer decision-making contexts in a manner that makes no distinction among various product categories. The present study advances this theory by exhibiting the adaptation capability of the generic values instrument (the Portrait Value Questionnaire, PVQ), demonstrating that tailor-made PVQ versions can reflect consumers' motives towards differentiated products (i.e. organic foods). A questionnaire was completed by approximately 1000 households in each of eight EU countries (N?=?8171). The organic food-relevant PVQ was developed through a preliminary qualitative phase (i.e. a means-end chain analysis), and its factorial design was validated through CFA, showing high statistical performance. PVQ-based European clusters with strong self-transcendence values comprised large numbers of organic purchasers. Moreover, results point to the fact that when a circumplex taxonomy, such as the PVQ, is applied in a real context (i.e. organic food purchases), the situation-relevant value domains merge into new hierarchical dimensions in absolute respect of the original taxonomy. This conclusion points to PVQ's robustness in adaptability to different situations of human value perspective.     

Do young managers in a developing country have stronger entrepreneurial intentions? Theory and debate

We examine whether the young managers in a developing country have stronger entrepreneurial intention than those in a developed country, within the context of the Theory of Planned Behavior. This study is based on the data from two distinct and strategically important countries: India and Japan. We analyze the linkage between entrepreneurial intention, country culture and proactive behavior. We postulate a theoretical model to incite others to pursue further research. Bateman and Crant’s (1993) questionnaire was used for the measurement of the aforementioned variables. We found that the managers in a developing country need not have stronger entrepreneurial intentions.     

Does Organic Food Consumption Signal Prosociality?: An Application of Schwartz’s Value Theory

Current research suggests that sustainable consumption choices (including favoring organic foods) can act as signals of prosociality. However, who actually perceives such acts as indicators of prosocial, altruistic tendencies is still unclear. Through an online survey (n = 168) and by using personal value priorities (Schwartz’s theory of values) as IVs, the present study sheds light on this issue. First, the results suggest that organic food consumption can confer the valuable signal of prosociality – and some other socially valued traits were also associated with this everyday behavior strategy. Then, the study shows that the interpretation of the signal is dependent on respondents’ positioning in Schwartz’s value circumplex. Intriguingly, in addition to those people who endorse self-transcendence values, people with conservative value priorities also view the presumed organic consumer as prosocial. These impressions are further mediated by more specific organic food attitudes, thereby forming a value–attitude–impression relationship. The implications are outlined.     

Cognitive Load Theory: Why It’s Important for International Business Teaching and Financial Reporting

ABSTRACT

Cognitive load theory (CLT) has rarely been applied in the area of financial accounting. This research demonstrates that by using CLT, financial accounting and reporting can benefit in the areas of teaching and decision making. The CLT indicates that by reducing the load of complex concepts in the working memory, a more efficient result is obtained from the expected output. A real example on International Accounting Standard (IAS) 40 on Investment Properties (IP) is used to analyze the assimilation of the true and fair view concept. This standard permits the use of either the fair value or cost value model. Additionally, the study examines whether financial presentation formats are relevant for understanding financial information. The main results show that adequate financial presentation formats reduce extraneous load, and where presentation formats cannot be changed, results can be improved by decreasing cognitive load through dedicating more time to teaching the more complex option. This research aims to aid international business education by recommending these findings to standard setters and improving education material.     

Theory of Virtue Ethics: Do Consumers’ Good Traits Predict Their Socially Responsible Consumption?

Drawing upon the theory of virtue ethics, this study builds a decision tree predictive model to explore the anticipated impact of good traits (i.e., virtuous and personality traits) on socially responsible consumption. Using R statistical software, we generate a classification tree and cross-validate the model on two independent datasets. The results indicate that the virtuous traits of self-efficacy, courage, and self-control, as well as the personality traits of openness and conscientiousness, predict socially responsible purchase and disposal behavior. Remarkably, the largest segment of socially responsible consumers in the study (41 %) scored high in self-efficacy and openness. This result suggests that marketers should focus on these good traits when creating advertisements to encourage sustainable consumption. Our study contributes to enhancing knowledge about the social and psychological aspects of the sustainability movement and provides a new analytical approach to predicting socially responsible consumption.     

The Epistemic Consumption Object and Postsocial Consumption: Expanding Consumer‐Object Theory in Consumer Research

We introduce the concept of the epistemic consumption object. Such consumption objects are characterized by two interrelated features. First, epistemic consumption objects reveal themselves progressively through interaction, observation, use, examination, and evaluation. Such layered revelation is accompanied by an increasing rather than a decline of the object’s complexity. Second, such objects demonstrate a propensity to change their “face‐in‐action” vis‐à‐vis consumers through the continuous addition or subtraction of properties. The epistemic consumption object is materially elusive and this lack of ontological stability turns the object into a continuous knowledge project for consumers. Via this ongoing cycle of revelation and discovery, consumers become attached to the object in intimate and quasi‐social ways. Therefore, the concept of the epistemic consumption object brings the “object” directly into theorizations of consumer‐object relations, extending current theories of relationship, product involvement, and consumption communities. We draw from research with individual online investors to illustrate the theory of the epistemic consumption object.     

The Irresistible Fetish of Utility Theory: From “Pleasure and Pain” to Rationalising Torture

This note briefly examines the path that the economics discipline has taken since adopting the assumption that human behaviour is exclusively driven by utility maximisation. This view has prevented the full comprehension of most economic phenomena and has spread to other social disciplines, occasionally leading to results either ridiculous or tragic, such as using utility theory to rationalise torture. Such academic absurdity must be ended.