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Raymond S. Pfeiffer 《Journal of Business Ethics》1992,11(7):535-543
Neither employer expectations of loyalty, nor good treatment of employees by employers, nor employee appreciation of employers, nor the duty of nonmaleficence, nor the intention to be loyal, nor the duty not to act disloyally provide a basis for a moral or ethical duty of employee loyalty. However, in addition to the law, a pledge to be loyal can obligate one to be loyal. But if the specific content of such a pledge is unstated, the conduct required by the pledge may be indefinite. Moreover, the content and implications of loyalty are fluid, varying from context to context. Consequently, there is only a limited basis for the thesis that employees owe loyalty to their employers.Raymond S. Pfeiffer is Professor of Philosophy at Delta College. He holds a Ph.D. from Washington University (Philosophy), is at heart an islander, and works largely in the area of applied philosophy, with recent articles published on collective moral responsibility, corporate personhood, oppression, and interpersonal manipulation. 相似文献
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Thomas Pfeiffer 《Journal of Business Finance & Accounting》2004,31(7-8):905-926
Abstract: In recent years, many firms have favoured residual income for value based management. One main argument for this measure is its identity with the net present value rule and that this compatibility with the net present value rule holds true for all possible depreciation schedules selected. In this article, we analyse whether there are other, undiscussed, accrual accounting numbers that enable net present value‐consistent investment decisions for all possible depreciation schedules. Our analysis provides an if‐and‐only‐if characterisation of the entire class of net present value‐consistent investment criteria, based on accounting information. This provides new insights into the residual income concept, hurdle rates, opening and closing error conditions achieved by applying more common performance measure structures, and allocation rules. Moreover, our analysis shows the limits of constructing such investment criteria. 相似文献
14.
In tests of the relative performance evaluation (RPE) hypothesis, empiricists rarely aggregate peer performance in the same way as a firm’s board of directors. Framed as a standard errors-in-variables problem, a commonly held view is that such aggregation errors attenuate the regression coefficient on systematic firm performance towards zero, which creates a bias in favor of the strong-form RPE hypothesis. In contrast, we analytically demonstrate that aggregation differences generate more complicated summarization errors, which create a bias against finding support for strong-form RPE (potentially inducing a Type-II error). Using simulation methods, we demonstrate the sensitivity of empirical inferences to the bias by showing how an empiricist can conclude erroneously that boards, on average, do not apply RPE, simply by selecting more, fewer, or different peers than the board does. We also show that when the board does not apply RPE, empiricists will not find support for RPE (that is, precluding a Type-I error). 相似文献
15.
C. Katharina Spieß Vaishali Zambre Christina Anger Axel Plünnecke Silke Anger Thomas Kruppe Friedhelm Pfeiffer Klaus Schömann 《Wirtschaftsdienst》2016,96(7):455-473
Despite the educational expansion since the 1960s and the rise of the average education level, there has been no significant decrease in education inequality or in its persistence across generations during the past decades in Germany. This depressing realisation is not held by all authors; some others identify positive developments in education. The explanation for underinvestment in people is that these investments generate only long-run returns. In order to reduce social inequalities, further investments in education are necessary. These investments should be target oriented and focus on reducing inequalities in the use of early education and care institutions, as well as on increasing the quality of these institutions. Individuals with lower education levels should be especially targeted to participate in further training, because higher formal qualifications will both insulate them from labour market risks and generate a more favourable social environment for their children. Furthermore, there should be more investments into education at the regional level. Large imbalances in regional participation in further education and training highlight the lack of local universities to act as a local push factor. Fast internet access in rural areas and “freeing” time resources through sabbaticals could improve participation in lifelong learning. 相似文献
16.
Friedrich Heinemann Marcel Olbert Olena Pfeiffer Thomas Schwab Christoph Spengel Kathrin Stutzenberger 《Intereconomics》2018,53(2):87-93
On 22 December 2017 President Trump signed the Tax Cuts and Jobs Act. This corporate tax reform can be considered the most significant amendment of the US corporate tax code since 1986. Besides the reduction of the corporate income tax rate from 35% to 21%, the Tax Cuts and Jobs Act entails features like a switch from worldwide income taxation to territorial taxation, as well as immediate deductions for certain assets. This leads to a substantial improvement for the US in global tax competition. In this paper, we analyse the effects of the US tax reform on FDI flows between Europe and the US. We find that European high-tax countries in particular will suffer from a net outflow of FDI. 相似文献
17.
Oliver Roll Elenia Pfeiffer 《International Review of Retail, Distribution & Consumer Research》2017,27(4):352-368
The purpose of this paper is to assess the effect of consumers’ variety-seeking tendency on their preference for monetary versus nonmonetary promotions (i.e. a price discount versus a free gift, respectively) and to identify possible reasons for this preference. A sample population of 150 students was surveyed. The research employed a 2 (discount/free gift)?×?2 (high variety seeking/low variety seeking) between-subjects design. A two-way ANOVA was applied to analyse the effects of the promotion frame and variety seeking on perceived transaction value. The ANOVA revealed a general consumer preference for a free gift over a price discount. This outcome is moderated by the variety-seeking tendency of the consumer; that is, repetitive consumers prefer a price discount, but variety-seeking consumers favour a free gift. This study gives managers insights into the issue of what kind of price promotion is most effective under which circumstances, namely for which type of consumer segment. The practical implications of our findings recommend that if the targeted consumer segment is variety-seeking, a free gift may be optimal, yet if the target segment represents returning customers, a price discount yields better results. If no clear assignment of consumers to either segment is possible, a free gift is the preferred option. 相似文献
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Martin Kaltschmitt Daniela Thrän Karina Bloche-Daub Lisa Thormann Diana Pfeiffer 《能源经济杂志》2016,40(4):181-197
The introduction and establishment of renewable energies is still discussed intensively with the focus on climate-neutral coverage of the global energy demand. In this regard it is a valid option to use biomass as a feedstock. Already today biomass contributes significantly to cover the energy demand in the global energy system. Therefore, the present and future global bioenergy potentials are investigated in the following and compared to the respective biomass use. The results show, amongst others, that the share of biomass for heat, electricity and fuel production will increase worldwide until 2030, although the availability of biomass for energy production is likely to decline in the future. 相似文献
20.
Edward Johnson Nicole Bastian Johnson Thomas Pfeiffer 《Review of Accounting Studies》2016,21(1):140-164
This paper examines a transfer pricing problem between two divisions of a decentralized firm. The selling division is privately informed about its own costs and produces a good that is sold both externally in an intermediate market and internally within the firm. Unlike most previous work, we focus on dual transfer pricing systems that allow the selling division to be credited for an amount that differs from the amount charged to the buying division. We identify conditions under which efficient decentralized trade and external price setting incentives can be provided with a properly chosen set of dual transfer prices that do not rely on direct communication. Instead, the optimal dual transfer prices will depend only on public information about the market price charged by the upstream division in the external market, which indirectly communicates information about production costs to the downstream division. For a variety of well-known demand functions, the optimal transfer prices will be linear functions of the market price. Our main results hold when the upstream division faces multiple internal buyers or faces a binding capacity constraint. 相似文献