商誉的会计确认问题探析

本文论述商誉的概念、形成、特征和构成要素,通过对商誉会计处理方法的国际比较,对我国企业未确认自创商誉的问题进行了分析,提出了确认商誉的原则、标准、计算方法和账务处理的设想.     

民营企业融资的信用障碍之探讨

信用缺失是民营企业融资的直接障碍,应通过完善私有产权的法律保护、依法规范政府行为、培育信用中介机构、加强信用文化建设等措施,构建有利于民营企业树立信誉的外部环境。     

Creating a healthy working environment with leadership: the concept of health-promoting leadership

In this paper, a concept of health-promoting leadership is presented that focuses on the interaction between working environment and leadership behavior. Seven key aspects define health-promoting leadership: health awareness, low workload, control, reward, community, fairness, and values. The self-assessment version of the questionnaire was used in this study for the first time. Analyzing the data of 299 leaders, the results showed satisfactory reliability and validity coefficients for all dimensions. Structural equation modeling indicates that all dimensions can be assigned on a main factor of health-promoting leadership. The questionnaire offers two main advantages: first, it is possible to measure health-promoting behavior strategies of leaders and thus show their leadership potential. Second, the instrument allows analyzing critical aspects in the working environment and further helps establish basic conditions in the workplace, where a health-promoting workplace can be created.     

关于降低工程造价的探讨

降低工程造价既包括投资决策等宏观控制方面的内容,又包括各种定额与价格在内的微观控制。通过分析研究该过程所需投资的组成,从而探索出降低工程造价的途径和方法。使每个工作环节、每一个人都树立起投资控制意识,坚决摒弃重技术转经济的观念,把投资控制作为经常性、系统性的工作来抓,从而达到降低工程造价的目的。     

An exploratory review of global leadership: The example of French and British leadership styles

The emerging global leader must demonstrate specific competencies to succeed in the international marketplace. International leaders must be able to create strategic partnerships with individuals from different cultures. In this article, the author, after reviewing state of the art research in the field, describes the difficulties involved in leading multicultural teams in Franco–British collaborative ventures. Corporate human resource managers at British Petroleum and Vivendi Corporation in the United Kingdom and Eurotunnel Corporation in France revealed that cultural differences impact international leadership styles.     

Some insights into customer orientation: an investigation of salespeople in Taiwan

Despite the claim that prosocial service behavior ratings influence sales performance (SP), an empirical discrepancy exists in relating prosocial service behavior ratings to actual SP. Furthermore, studies have seldom considered prescribed role and prosocial service behaviors together as important factors in influencing customer attitudes and SP. This article fills this void by examining the relative contribution of prescribed role and prosocial service behavior. Effective triadic data from 37 sales managers, 418 business customers, and 122 SP archives are used for exploring the relationships between customer-oriented behaviors and customer outcomes [customer satisfaction (CS) and loyalty intent] and percentage of sales quota attained. The principal results generally indicate that business customers place greater values on prosocial service behavior in predicting SP and CS, and that CS partially mediates the relationship between prescribed role service behavior and outcome variables.     

Building effective organizations: transformational leadership,collectivist orientation,work-related attitudes and withdrawal behaviours in three emerging economies

Abstract

Previous cross-cultural research on transformational leadership has focused mainly on replicating the augmentation effects of transformational leadership over transactional leadership on followers’ attitudes and behaviours. Relatively few studies have systematically examined cultural impacts in moderating the influence of transformational leadership on work-related outcomes taking a cross-cultural perspective. Using a field survey of 577 employees from banking and financial sectors in three emerging economies, namely: China, India and Kenya, we examined the moderating effect of collectivism on the relationships between transformational leadership, work-related attitudes and perceptions of withdrawal behaviours. Our results found support for the moderating effect of collectivism on the relationship between transformational leadership and work-related outcomes, such as facets of job satisfaction, organizational commitment and perceptions of organizational withdrawal behaviours. In addition, our results lend support to the view that transformational leadership might be effective across cultures. The implications of these findings for future research on transformational leadership and cross-cultural research are discussed.     

Brand orientation in charity organisations: qualitative research into key charity sectors

The study explores, through qualitative research, levels of brand orientation in large, medium and small‐sized charity organisations where brand orientation refers to the extent to which the organisation regards itself as a brand. The results indicate that charity managers are largely endorsing the conversion from charity organisation to charity brand. Brand status was seen to offer a shorthand communication of what the charity organisation did, its cause, and what it represented, its values. Significantly, it was also seen to fulfil organisational objectives such as raising awareness, building trust, fundraising and parliamentary lobbying, with a more focused and more consistent communication of what the organisation stood for. Strategically, however, charity organisations were not making the best use of their brands. It was suggested, for instance, that more sophisticated targeting of key donor segments with research‐based, tailored messages, might help reverse the trend of declining donor numbers. Overall, however, the study provides much evidence of brand orientation in the charity sector with most charity managers clearly wedded to the concept of putting the brand at the heart of the organisation. The charities that enjoyed a full commitment to the branding process from all their stakeholders were best placed to reap the benefits of charity brand status. Copyright © 2000 Henry Stewart Publications.     

The influence of follower cultural orientation on attitudinal responses towards transformational leadership: evidence from the Chinese hospitality industry

In addition to extending the empirical investigation of the relationship between transformational leadership and follower affective commitment to the Chinese hospitality industry, this study makes a theoretical contribution by investigating the influence of individually held cultural values on this relationship. Building on previous research which has examined whether collectivism moderates the transformational leadership/affective commitment relationship, this study investigates the moderating effects of two additional cultural value orientations, namely power distance and uncertainty avoidance. Hierarchical regression analysis was utilized to analyse survey data from 398 employees of four Chinese hotels in Zhejiang Province. In addition to finding a positive relationship between transformational leadership and affective commitment, data analysis revealed that followers low in power distance exhibited higher levels of affective commitment when working under a transformational leader than those high in power distance. In addition, followers high in uncertainty avoidance and collectivism exhibited greater commitment when working under a transformational leader than those low in uncertainty avoidance and collectivism. These findings clearly indicate the importance of within-country cultural differences to the effectiveness of leaders in the workplace.     

An exploration of older worker flexible working arrangements in smaller firms

This article explores flexible working arrangements (FWAs) for older workers in smaller UK firms. We address three questions: how far older workers need and value FWAs, the type of FWAs they need, and whether smaller firms can offer these FWAs. We draw on 46 semi‐structured interviews from six smaller case study firms to present a qualitative exploration of both owner‐manager and (under‐researched) worker perspectives. We evidence the offer and importance of temporal and work‐role FWAs, together with the use of i‐deals and ad hoc FWAs in meeting the needs of this diverse group. We make three contributions: first, theoretically, in arguing for an extended definition of FWAs and understanding formality of offer; second, to practice, in highlighting FWA mechanisms appropriate to older workers; third, to policy, in questioning the effectiveness of both the business case approach to older worker FWAs in smaller firms and policy's positioning of older workers as a homogeneous group.     

Symposium. An innovative approach to course restructuring in leadership education. Course restructuring in leadership education. Using differentiated literature to promote professional thinking. Pedagogical and andragogical challenges in leadership studies

In his germinal writing, The Child and the Curriculum, John Dewey (1902) made the forceful case for the development of a curriculum that could integrate and valuate students' desires and needs as crucial elements of education. Similarly, Ralph Tyler's (1949) famous and widely influential curriculum rationale called for the participation of the entire community as an element of curriculum decisions, but this element of his work has been largely absent from educational discourse, especially in a time of national accountability in elementary, secondary, and even postsecondary institutions. In this symposium, we offer a position paper by Dr. Cathy Kaufman that seeks to return students' needs to the forefront of curriculum planning for an interdisciplinary audience. Our respondents, Robert Millward, Ted Pappas, and Winnie Younkin, themselves representing interdisciplinary backgrounds and interests, add their own perspectives to this intersection of leadership education, and the all‐too‐often muted voice of the student in the curriculum development process.     

An empirical investigation on the role of market orientation in church participation

• In recent years, the concept of market orientation has become an attractive avenue for research in marketing. Despite an array of applications of market orientation in the context of religious organisations, an empirical examination of the role of market orientation in affecting church participation remains limited. The purpose of this research is to develop and test a model that explains the role of market orientation in a church participation context. Data were collected from a particular church denomination in Australia using a self-administered questionnaire. This yielded a useable sample of 344. Confirmatory factor analysis was used to test the validity and reliability of the measures, while structural equation modelling was used to test the hypotheses. The findings suggest that market orientation is significantly related to church participation. Further, competitor orientation was found to be negatively associated with church participation. These findings suggest that it is important for church leaders to: (1) understand the needs of church members (customer orientation), (2) ensure that the various ministries in the church are perceived as delivering significant value by its members (interfunctional coordination), and (3) ensure that the range of ministries offered by the church is not perceived as the strategic tools to compete with other churches (competitor orientation), but rather as the means to serve its members effectively.

Copyright © 2010 John Wiley & Sons, Ltd.     

Attitudes of police managers to different leadership roles in their jobs: An empirical study in Norway

The background for this study is the increased complexity in policing that has become more knowledge‐based and more professional in the past decade. The aim of this article is to present empirical results from a study of attitudes of police managers to different leadership roles in their jobs in two police districts in Norway. A questionnaire was developed and administered among police managers in two police districts in Norway. Participants in leadership programs were selected for this survey research. The Follo police district and Hedmark police district had a total of 130 participants in these programs, with 60 managers from Follo and 70 managers from Hedmark. The research was carried out in March and April 2010. The personnel leader role was found to be most important, followed by the resource allocator role. Responding police managers reported that they felt least competent in the liaison role.     

An empirical investigation of the antecedents,behaviors, and outcomes of bad leadership

This exploratory study identifies actions and behaviors that subordinates attribute to bad leadership and explores the implications these factors have for organizations. Data were obtained through a Web‐based survey that generated 335 respondents who completed at least some of the questions. Results identified the prevalence of bad leaders, behaviors causing a leader to be perceived as bad, the impact of bad leaders on the employee and organization, whether these bad leaders had always been bad, and what happened to the bad leader. An interesting discovery was that the majority of bad leaders were either promoted or rewarded by the organization.     

Hunting while working: An expanded model of employed job search

Major theoretical models of job search fail to consider the changing nature of careers, the influence of the internet as a job search tool, and the diverse objectives for employed job search. Consequently, the study of employed job search has been largely confined to turnover research. We add to existing theory by providing a typology of employed search objectives based on modifying employment conditions (separation-seeking, change-seeking, leverage-seeking), contagion (mimetic-seeking) and employability (knowledge-seeking, network-seeking) and offer propositions related to the antecedents and implications for each objective. This classification offers an alternative explanation for previous research findings, provides a framework for future study, and has practical implications for employee retention and recruitment.     

Held captive in the office: an investigation into long working hours among Korean employees

Although working long hours is a common practice, scholars still know little about what really causes employees to work long hours. Drawing on social information processing and social learning theory, this study examines the role of social contextual antecedents (i.e. supervisor working hours and the perceived overtime climate of one’s workgroup) in influencing employee working hours, after controlling for individual background and job characteristics. Further, we examine whether such relationships are contingent on employees’ individual differences in their identification with leader and a collectivist tendency. A field study of 200 supervisor-subordinate dyads in South Korea revealed a strong positive relationship between the contextual antecedents and employees’ working hours, as well as the moderating effects of the two individual difference variables. Specifically, we found that the relationship between supervisor working hours and employee working hours was more positive for low identifiers than for high identifiers, while the relationship between the perceived overtime climate and employee working hours was more positive for those low in collectivism than for those high in collectivism. Finally, we found that working long hours was associated with lower job satisfaction, higher psychological distress, lower in-role performance, but not with organizational citizenship behavior.     

Job autonomy, trust in leadership, and continuous improvement: An empirical study in health care

This research examines the influence of autonomy in day-to-day work on commitment of frontline employees to continuous improvement. Our hypothesized model links the job characteristics theory of work design that associates job autonomy with responsibility for outcomes, and the total quality management perspective that advocates empowering employees in order to generate commitment to continuous improvement. Further, as leadership is known to have a role in shaping job behaviors, and is considered important for the success of total quality management, the influence of trust in leadership on the relationship between job autonomy and commitment to continuous improvement is also examined. We test our hypotheses on data collected from individual employees working for an outpatient health care organization that is applying lean principles for managing and improving work processes. Based on our results, we present implications for organizations implementing continuous improvement initiatives such as lean, particularly in service environments such as health care.     

Market orientation as determinant of entrepreneurship: An empirical investigation on SMEs

Entrepreneurial Orientation (EO) and Market Orientation (MO) are considered key factors in ensuring firm longevity in the new competitive landscape. Despite extensive research during the past decade, most of the studies use samples that exclude small and medium enterprises (SMEs), which represent the majority of economic activity worldwide. Some studies do investigate this relationship in small companies but place little importance on the subtle differences between SMEs and large companies when measuring MO. This study empirically investigates the relationship between MO and EO on a sample of 2500 Swedish SMEs. A new measure of MO that takes into consideration SMEs specific conditions has been developed and used. Findings suggest that MO is the main determinant of EO in SMEs.