地沟油风波

<正>地沟油毒性百倍于砒霜,每年多达约300万吨的地沟油流向国人餐桌,我们每吃10顿饭就可能有1顿碰上地沟油……"我的早餐你的午餐,总有一餐遭遇地沟油……"并非故意要倒胃口,但是亲爱的朋友,当你揣着几根油条,坐上清晨第一列     

达芬奇的眼泪

近期,"达芬奇家具造假事件"如同一颗重磅炸弹,炸乱了国内家具市场的平静。而7月13日的新闻发布会上,达芬奇家具总经理潘庄秀华并未正面回答与央视曝光内容有关的问题,而是当场泪奔,哭诉创业维艰。这一场面被网友描述为:你跟她讲欺诈,她跟你讲创业,你跟她讲赔偿,她跟你讲慈善,你对她吹胡子,她跟你飙眼泪。草草收场的发布会更被定义为一出闹剧。可是,在这出闹剧背后,我们又不得不反思,到底是什么,纵容了达芬奇家具之前的成功?     

安然事件的会计、审计思考

美国安然公司、世界通信、施乐公司等世界顶级企业的财务丑闻曝光后,世界各国都在研究其产生的原因及防范此类事件再次发生的对策.本文侧重讨论其中的安然事件.在对安然事件作扼要回顾的基础上,对安然申请破产保护、安达信被起诉的问题,从会计和审计角度进行了分析.论文最后从会计准则建设、强化公司治理结构等方面探讨了完善我国证券市场运行机制的对策.     

Celebrity Scandal Fallout: How Attribution Style Can Protect the Sponsor

An attribution is an inference about why an event occurred or about a person's disposition or other psychological state. This study is designed to examine the effects of consumers’ attribution styles (i.e., dispositional and situational) and moderating role of celebrity identification and brand commitment in the evaluation of negative information about a celebrity endorser. The study finds that people who make dispositional attributions judge the endorsed brand more negatively than do those who make situational attributions. The findings also suggest that consumers with a higher level of identification with the celebrity are less likely to react negatively to the bad publicity. Finally, the study found that, when faced with a celebrity scandal, people with high brand commitment showed more favorable attitudes toward the brand as well as higher purchase intention than those with low brand commitment.     

Fallout from the Mutual Fund Trading Scandal

In September 2003, several prominent mutual fund companies came under investigation for illegal trading practices. Allegations suggested these funds allowed certain investors to profit from short-term trading schemes at the expense of other investors. Surprisingly, regulatory authorities have known for more than two decades of the potential for such abuses, yet have taken limited steps to correct the problem. We explore investor reaction to the scandal by measuring assets under management, stock returns, and performance. Mutual funds managed by investigated firms show a substantial decline in post-announcement assets under management. These firms also experienced significantly negative announcement-period returns. Finally, we discuss several policy suggestions to prevent future trading abuses and provide direction for future research.     

Beyond Scandal: Creating a Culture of Accountability in the Catholic Church

Like many corporations, the Catholic Church in the United States and Ireland has tried to move beyond scandal. In this case, the scandal was the failure of church leaders to protect minors from clergy sexual abuse, particularly in Boston and Dublin. Like corporate leaders, church leaders have faced the challenge of restoring trust after scandal. Influenced by corporate trends toward codes of conduct, the archdioceses of both Boston and Dublin provide codes of conduct, but the differences between them are worth noting. In 2015, the Catholic Church in both the United States and Ireland highlighted the need for a culture of accountability that does not succumb to complacency, and in the United States the bishops have once again been encouraged to learn from business. This paper will demonstrate that the Catholic Church is in dialogue with and learns from codes of conduct and cultural practices in business. At the same time, it will highlight that the Catholic Church must also be attentive to its own mission since a simple adoption of other corporations’ practices can be detrimental to sharing the Gospel. The appropriation of codes of conduct and cultural practices from business reflects the church’s attentiveness to the signs of the times, and this appropriation needs to be evaluated in the light of the church’s mission to share the Gospel with the world.     

Case Study

ABSTRACT

This is a case study of one of the highest growth restaurant chains in overall system wide sales and unit growth in restaurant industry history as reported by The Nation's Restaurant News(2001). The inception of a small fledgling restaurant chain in Atlanta, Georgia to a multi-billion dollar company has changed the shape of restaurant industry growth and development. The practices of franchise growth and market penetration have allowed Applebee's International to record double digit profits over the last ten years. Future growth patterns, market saturation, and changing consumer preferences will be challenges that Applebee's will face in the future. This case study will outline Applebee's history and competitive strategies that have made the company successful. Further along in the case study an analysis of franchising in the restaurant industry and the franchising strategies Applebee's has produced over the years. This study will conclude by uncovering future issues that Applebee's may face and pose future questions to ponder about the company.     

柴油清洁剂的研究与应用

介绍了柴油清洁剂在国内外的研究现状及在我国的应用前景。     

Managing Word-of-Mouth: A Nonprofit Case Study

Word-of-mouth (WOM) is an important influence on the opinions of donors and their donation behaviors. Against a background of more professional donor relationship management, we investigate about how, if at all, nonprofits (NP) manage WOM. We report an in-depth case study of a single NP. We find that there is widespread appreciation that WOM influences NP performance indirectly through its impact on donor acquisition, donor loyalty, and organizational reputation. Whilst the organization employs networking and WOM practices, it stresses the reduction of negative WOM (NWOM) rather than the promotion of positive WOM (PWOM). Crisis management dominates the NP's WOM-related thinking. We find that PWOM emanates from many organizational influences including donor satisfaction, the welfare service itself, networking practices, external suppliers, alliances, its officers and communication practices including both advertising and public relations. We apply a new model, the eight pillars of WOM, to our analysis of WOM management in the case organization.     

MVM's Nonlinear Internationalization: A Case Study

This article aims to contribute to the international and East-West business literature by discussing the nature of nonlinear internationalization based on a case study of an Italian firm, Meccanica Valle Metauro S.r.l., that had activities in Central and Eastern Europe and other countries and by identifying causes of nonlinearities. The study concludes that nonlinear internationalization may be caused by different internal and external factors and actors; that it can occur once or several times; that foreign market exit may be temporary (followed by re-entry) and permanent; and that de-internationalization does not always mean a failure for the firm.     

Consumers’ Reactions to a Celebrity Endorser Scandal

This research examined the impact of a widely publicized celebrity scandal on consumers’ attitudes toward the involved celebrities and the products they endorsed. Special attention is placed on the interplay between consumers’ perceptions of the celebrities’ responsibilities for the events that occurred, their affective reactions to both the events and the celebrities, and their consequent reactions to the products that the celebrities endorsed. The use of a real celebrity scandal permitted the effects of several variables to be identified that are normally not taken into account, including individuals’ a priori liking for the celebrities, perceptions of the scandal's impact on both the involved celebrities and the society, individuals’ own involvement in scandal‐related activities. These and other effects were evaluated using structural equation modeling. Two parallel analyses, one for each celebrity, fit the model well and provided insight into the processes that potentially mediate the effects of a celebrity scandal on product evaluations.     

英国Libor 丑闻的实质及中国金融改革开放 的适应之策

正在披露的Libor操纵丑闻本质上是美英金融业的市场机制失灵与其政府监管部门的政府失灵的共同产物,更是美英为了维护其全球金融霸权的必然结果。有鉴于Libor的教训,我国需要进一步加快上海国际金融中心建设,使其成为全球人民币金融中心;完善金融业的监管体制,尤其强化对外资银行业的监管;确保Shibor权威公正性,使其成为全球人民币金融产品定价的标杆利率。     

Assurance of Learning and Study Abroad: A Case Study

Most academic programs are now held accountable for measuring student‐learning outcomes. This article reports the results of an assurance of learning (AOL) project designed to measure the impact of study abroad on the development of ethical reasoning, intercultural sensitivity, and environmental attitudes. The Association to Advance Collegiate Schools of Business International (AACSB) AOL guidelines (2007 Association to Advance Collegiate Schools of Business International. 2007, November 20. AACSB assurance of learning standards: An interpretation (AACSB White Paper), Tampa, FL: AACSB International Accreditation Coordinating Committee and the AACSB International Accreditation Quality Committee. Retrieved May 16, 2009 from http://aacsb.edu/accreditation/papers/AOLPaper‐final‐11‐20‐07.pdf [Google Scholar], 2008 Association to Advance Collegiate Schools of Business International. 2008, January 31. Eligibility procedures and accreditation standards for business accreditation, 12, 15, 71, &; 74Tampa, FL: Author. Retrieved March 12, 2009 from http://aacsb.edu/accreditation/process/documents/AACSB_STANDARDS_Revised_Jan08.pdf [Google Scholar]) are used to frame the overall assessment process. Hammer and Bennett's (2002 Hammer, M. R. and Bennett, M. J. 2002. The intercultural development inventory (IDI) manual, Portland, OR: Intercultural Communication Institute.  [Google Scholar]) intercultural development inventory (IDI); Dunlap, Van Liere, Mertig, and Jones' (2000 Dunlap, R. E., Van Liere, K. D., Mertig, A. G. and Jones, R. E. 2000. Measuring endorsement of the new ecological paradigm: A revised NEP scale.. Journal of Social Issues, 3: 425–442.  [Google Scholar]) new ecological paradigm; Forsyth's (1980 Forsyth, D. R. 1980. A taxonomy of ethical ideologies.. Journal of Personality and Social Psychology, 39: 175–184. [Crossref], [Web of Science ®] , [Google Scholar]) ethics position questionnaire (EPQ); and Richins' (1987 Richins, M. L. 1987. “Media, materialism, and human happiness.”. In Advances in consumer research, Edited by: Wallendorf, M and Anderson, P. 352–56. Provo, UT: Association for Consumer Research.  [Google Scholar]) materialism scale are the primary measurement rubrics used in the study. Results support the proposition that study abroad does have a positive impact on the development of cross‐cultural sensitivity and environmental attitudes. Although study abroad appears to have no direct impact on moral reasoning, changes in ethical reasoning do appear to be related to intercultural development and environmental attitudes. The AOL project demonstrates how assurance of learning programs can be extended to include experiential learning outcomes and can serve as a guide for the furthering of the globalization of a business curriculum.     

CRM分析——以屈臣氏为例

加强客户关系管理正在被越来越多的企业所重视。屈臣氏大陆市场获得的巨大成功,就在于其对CRM的成功运用。屈臣氏集团通过准确、合理定位的目标市场群体,创造良好的购物环境,强调个性化的服务,长期保持和会员客户的关系,培养出了忠实的客户群。实践证明,CRM的实施,使用CRM数据分析技术锁定目标客户群;采用经典换购方式与供应商合作,提供换购产品和自由品牌产品;使用多通道宣传模式,采用部分商品长期打折的策略,吸引并提高了客户忠诚度。CRM是屈臣氏经久不衰的重要环节,也是其他零售业需要深入思考和学习重要内容。     

关于旅游购物发展的研究——以贵州省为例

旅游购物对一国旅游收入的增长具有重要作用,也是发展潜力最大的领域之一。发展旅游购物对于一个国家的旅游经济发展而言至关重要。了解旅游购物的发展规律,总结成功经验,对于希望通过发展旅游购物,带动旅游经济增长的地区和国家而言至关重要。     

Firm Linkages to Scandals via Directors and Professional Service Firms: Insights from the Backdating Scandal

We examine market reactions to the stock options backdating scandal in a slightly unusual way, but focusing on firms who were not perceived to have had a backdating concern, but were instead linked to firms who did have a backdating concern. These linkages can be found via board interlocks and the roles those directors perform. In addition we examine the linkages which occur from shared professional services firms, such as auditors and outside legal counsel. That these potential conduits are available is not in question, but rather, do investors perceive the conduits are used to pass along information about backdating stock options? We then ask if affiliation with dominant audit and legal services firms ameliorates or exacerbates those investor market reactions. We find that firms linked to the scandalized firms also face negative reactions, which are worsened when they also are serviced by professional services firms who are themselves are also linked to the managerial practice.     

Accountability in Crisis: The Sponsorship Scandal and the Office of the Comptroller General in Canada

For much of the last 50 years, a key platform animating public sector reform in Canada and elsewhere has been that efficiency and effectiveness can be achieved by adapting private sector financial management methods and practices. We argue that the recent re-establishment of the Office of the Comptroller General (OCG) of Canada represents a key element of a program of strengthening financial accountability that has emerged within the Canadian Federal Government. Although this program is longstanding and is associated Canada’s implementation of new public management initiatives, it has recently drawn particular sustenance from the sponsorship scandal in Canada. We demonstrate that the reincarnated OCG, re-established amid a rhetoric of “modernization” and of “strengthening” accountability, has a wide-ranging mandate to enhance financial and audit controls, create financial standards, nurture professional development, and oversee government spending. We explore some of the consequences of this development and of the broader financial accountability mechanisms introduced in response to the Sponsorship scandal within the Canadian public sector.     

The Born-Global Phenomenon: A Comparative Case Study Research

This qualitative, case-based research investigates the most relevant traits shown by several new, export-involved born-global firms and their entrepreneurs-managers versus other more traditional and also recently-established exporting SMEs in a specific geographic region inside Spain. More concretely, we aim to shed light on the type of factors and specific conditions underlying the emergence and further expansion of born-global exporters, as compared to other counterparts, which do not share their rapid internationalising character from inception. From our cross-comparison of four firm cases investigated in this setting against a number of factors generally associated with the born-global or gradual internationalisation paths, our results indicate that both constitute two consistent and distinctive patterns of international development. Another relevant finding in this research is that born globals seem indeed to be more entrepreneurial regarding their export entry behaviour into foreign markets than gradual exporters. Relevant academic, managerial, and policy-making implications are also outlined from these results.