跨文化双边对话——中美文化论坛旧金山开幕

有这样两座城,一个是澳大利亚的第三大城市,一个是中国最年轻的直辖市;一个被誉为澳大利亚的北方门户,一个为中国西部大开发的中心城市;一个正在打造澳大利亚的新兴国际都市,一个为成为长江上游经济中心正阔步前行。     

走走停停且行且惜——交通茶馆重庆拓印

小隐于野大隐于市交通茶馆?前面就是.交通茶馆?就在老菜市场旁边.     

Dynamic capability: Impact of process alignment and organizational learning culture on performance

Although there is much emphasis on the importance of process alignment, organizational learning culture, and dynamic capability, little attention has been paid to their interactions and joint effects on performance. While the concept of dynamic capability has received increasing attention and numerous conceptual frameworks and propositions have been suggested, few empirical studies have been conducted to examine its antecedents and outcomes. Some maintain that dynamic capability is created via organizational learning. Others contend that dynamic capability is resident in organizational processes.This empirical study utilizes a survey data from a Taiwan high-tech industry to test an integrative model of dynamic capability. The results of this study demonstrated that although organizational learning culture significantly affected performance, its influence was mediated by dynamic capability. Furthermore, this study provides supporting evidence for the hypothesis that process alignment influences performance directly and indirectly through dynamic capabilities.     

Beyond the mechanics of spreadsheets: using design instruction to address spreadsheet errors

Given that the usage and complexity of spreadsheets in the accounting profession are expected to increase, it is more important than ever to ensure that accounting graduates are aware of the dangers of spreadsheet errors and are equipped with design skills to minimize those errors. Although spreadsheet mechanics are prevalent in accounting curricula, less attention has been given to design considerations that can reduce the incidence of spreadsheet errors. The extant literature provides evidence of the most common types of spreadsheet errors and explanations as to why they occur. Using the work of Panko and others, this paper outlines a three-step approach for introducing spreadsheet design practices to novice spreadsheet developers. To facilitate design instruction, this paper provides a summary of foundational readings related to spreadsheet errors as well as specific teaching strategies for addressing the most common spreadsheet errors identified in the literature.     

Trends in Organizational Form and their Relationship to Performance: The Case of Foreign Securities Subsidiaries of U.S. Banking Organizations

Debate about the effects of permitting U.S. commercial banks to expand their range of activities has intensified in recent years. Some observers worry that banks with access to a federal safety net have strong incentives to use new opportunities to take greater risks and increase their likelihood of failure at possible cost to the FDIC and taxpayers. Others fear that the safety net might give banks a competitive advantage relative to nonbank rivals. A key element of this debate is whether a holding company structure does a significantly better job of mitigating against these potential problems than a bank subsidiary alternative and should be made mandatory for banking organizations that want to engage in nontraditional activities. Unfortunately, hard, current empirical evidence on the benefits and costs of alternative structures generally is lacking. The purpose of this paper is to provide this sort of evidence. In the study, annual financial data for the 1987–1997 period for an unbalanced panel of foreign securities subsidiaries of U.S. banking organizations are used to investigate two questions: What factors influence how bank holding companies organize securities activities when they have a choice? And are the observed differences in organizational form related to significant differences in key measures of subsidiary performance? This sort of study is possible because U.S. banking organizations can and do engage in securities activities through subsidiaries of the bank as well as holding company affiliates. These subsidiaries also file financial reports with bank regulators. A probit model is used to empirically identify important factors influencing structural choice. Univariate and multivariate statistical techniques are used to determine whether or not differences in subsidiary structure are related to differences in subsidiary risk, funding costs, and efficiency. Simultaneity is investigated to a limited extent. In brief, the empirical results do not support the position of the holding company proponents. Safety net subsidy incentives don’t appear to be a primary determinant of structural choice. The evidence does not indicate that bank-owned securities subsidiaries tend to be more risky than holding company securities subsidiaries. Bank securities subsidiaries also do not appear to enjoy any funding advantage relative to holding company subsidiaries. These two results are particularly noteworthy because section 23A and 23B restrictions on intracompany funding currently do not apply to transactions between banks and their direct and indirect bank subsidiaries. Finally, some evidence indicates that bank subsidiaries tend to be more efficient.     

Universal differences in advertising avoidance behavior: A cross-cultural study

The avoidance of TV advertising categories often include either mechanical (e.g., switching channels) or behavioral (e.g., talking to someone). Previous research seeking to explain avoidance with demographic and attitudinal factors shows conflicting results. Our aims are: to identify from these factors any that might consistently predict avoidance (by conducting surveys in three quite different cultures, the UK, Chile and Turkey), and: to compare the influence of demographic factors on avoidance with those of attitude to advertising. Males use more mechanical avoidance methods, whereas females use more behavioral avoidance methods. More educated people generally report higher behavioral avoidance. Family size and age help to explain avoidance in some countries but not in others. A negative overall attitude towards advertising is important generally in explaining mechanical avoidance. Behavioral avoidance is more important and is best explained by a combination of demographic and attitudinal factors. Country of residence is significant in predicting behavioral avoidance.     

Professional Ethical Standards,Corporate Social Responsibility,and the Perceived Role of Ethics and Social Responsibility

This study explored several proposed relationships among professional ethical standards, corporate social responsibility, and the perceived role of ethics and social responsibility. Data were collected from 313 business managers registered with a large professional research association with a mailed self-report questionnaire. Mediated regression analysis indicated that perceptions of corporate social responsibility partially mediated the positive relationship between perceived professional ethical standards and the believed importance of ethics and social responsibility. Perceptions of corporate social responsibility also fully mediated the negative relationship between perceived professional ethical standards and the subordination of ethics and social responsibility. The results suggested that professions should develop ethical standards to encourage social responsibility, since these actions are associated with enhanced employee ethical attitudes. Sean Valentine (D.B.A., Louisiana Tech University) is an Associate Professor of Management in the College of Business at the University of Wyoming. His research interests include ethical decision making, organizational culture, and job attitudes. His research has appeared in journals such as Human Relations, Behavioral Research in Accounting, Journal of Personal Selling & Sales Management, and Journal of Business Research. Gary Fleischman (Ph.D., Texas Tech University) is an Associate Professor of Accounting and the McGee Hearne and Paiz Faculty Scholar in Accounting at the University of Wyoming. His teaching expertise is in accounting and entrepreneurship, and his research interests are in business ethics and behavioral business research. He has published in journals such as Behavioral Research in Accounting, The International Journal of Accounting, and Journal of Business Ethics.     

The Expatriate Glass Ceiling: The Second Layer of Glass

The corporate glass ceiling continues to be a challenge for many organizations. However, women executives may be facing a second pane of obstruction – an expatriate glass ceiling – that prevents them from receiving the foreign management assignments and experience that is becoming increasing critical for promotion to upper management. The responsibility to break the expatriate glass ceiling lies with both female managers and the multinational corporations that utilize expatriates. In this paper, we propose pre-assignment, on-assignment, and post-assignment strategies for breaking the expatriate glass ceiling.     

GROWING AN ENVIRONMENTAL STRATEGY

Environmental management is becoming increasingly accepted as a key feature of business strategy. However, academic and practitioner publications on the subject develop few guides as to which processes to follow to integrate environmental concerns and strategy. A three-step strategic management process is proposed which incorporates concern for the natural environment throughout a firm's operations. This can result in the growth and nurturing of an organizational environmental strategy.