Geschlechtergerechte Formulierungen in Nachrichtentexten

The article compares the suitability of generic masculine references (e.g. die Studenten) and gender-equitable references (e.g. die Studentinnen und Studenten) to address mixed gender groups in news texts. Suitability is evaluated on three dimensions. It is analyzed whether or not the different forms warrant a) appropriate perceptions of the part of women involved in a group that is described in a text, b) text readability and c) the text`s aesthetic quality. Results of two experimental studies imply that in comparison to generic masculine word forms, the use of certain gender-equitable references leads to a more adequate consideration of women without compromising the text’s readability or its aesthetic qualities. Results are discussed with regard to possibilities of implementing gender-equitable language in print media.     

How to achieve integration on the human side of the merger

Blake and Mouton use an actual case of a successful merger to show how their Interface Conflict-Solving Model, based on behavioral science principles, can be used to achieve integration. The authors outline the history of the two organizations, give illustrations of the kinds of changes that were necessary to more from the actual state of affairs within each organization to the conditions needed for synergy, and explain how the merging organizations collaborated to develop a model for the interface. The merger is evaluated from the perspective of what happened during the two years following the merger. Blake and Mouton also elaborate on the dynamics of group behavior that they took into consideration in designing the Interface Conflict-Solving Model: the effects of group members' shared history; the natural tensions that typically exist between groups that have a functional relationship and misperceptions and distortions that arise as a result of these tensions; and win-lose competitiveness instead of a win-win mentality as a shared expectation. Finally, the authors show how shared participation can overcome inappropriate and debilitating competition.     

Physician and hospital funding options in a public system with decreasing resources

Methods of physician and hospital reimbursement have been the subject of many debates over the years. Structuring a method of payment for physicians under a publicly funded system is particularly difficult when considered in relation to methods of hospital funding. In this paper, we present a mathematical model that simulates physician and hospital behaviour in a publicly funded health care system under a variety of funding scenarios. The model assumes both doctors and hospitals are constrained profit satisficers. Given this assumption, and a reduction in funding to the institution, the model searches for a resource allocation that will achieve target incomes for both decision-making groups through changes to case mix and/or reductions in the fixed or variable costs of production.Results indicate that when physicians are funded on a fee-for-service basis, the hospital funding method in place may have little impact on resource allocation following a budget reduction. When physicians are funded via salary, conflict between the two groups is reduced, but under supply is more likely to occur. These results raise important questions regarding the type of hospital funding model that should be in place.Unlike earlier approaches, our model jointly simulates the behaviour of both hospitals and health care providers. By including both actors, it provides a mechanism for investigating the interaction between physicians and hospitals under a variety of funding scenarios. Given that hospital-physician systems respond to funding reductions by reducing the fixed costs of production or by decreasing the variable costs of production, the model can be used to identify a range of alternative case mix, case cost, and cost-sharing scenarios.     

Pass-through of exchange rates and tariffs in Greek-US tobacco trade

The paper examines the extent to which exchange rate and unit tariff changes are passed-through in US import prices ot unmanufactured Greek oriental tobacco. The results indicate partial pass-through of exchange rates and tariffs. Exchange rate pass-through is about 0.272 and tariff pass-through about 0.185. One possible reason for the partial pass-through is oligopoly in tobacco exporting. Oligopoly would imply that depreciation of the drachma relative to the US dollar benefits tobacco exporters operating in Greece. A second possible reason is a possible correlation between exchange rates premiums paid to tobacco exporters in previous agricultural policies. An important implication ot this possible correlation is that Greek tobacco prices may be more sensitive lo exchange rate changes under the current agricultural policy.     

Sharing the wealth: social comparisons and pay dispersion in the CEO's top team

The antecedents and consequences of pay dispersion are studied using theory that focuses on the social comparisons that occur among members of the CEO's top team. Results from a sample of large public firms indicate that when members of this elite group were similar on a variety of dimensions, and thus likely to compare their pay, the board allowed less dispersion. In addition, pay dispersion was negatively related to company performance, particularly when it exceeded what could be justified by characteristics of the industry, firm, or team. But the strength of that relationship depended on how uniformly members of the team would benefit from subsequent performance gains. Specifically, the negative effect was particularly strong in firms where major differences in compensation—that is, some executives were given significantly more stock options—combined with a volatile stock price to provide only a few team members with the opportunity to realize very large financial gains in the future. The study demonstrates that the social‐psychological factors that affect comparisons among members of the CEO's top team impact the board's pay setting process, which in turn affects pay dispersion, and ultimately firm performance. Copyright © 2010 John Wiley & Sons, Ltd.     

Utilising Recent Advancements in Techniques for the Analysis of Incomplete Multivariate Data to Improve the Data Quality Management of Current Academic Research

This paper discusses the importance of managing data quality in academic research in its relation to satisfying the customer. This focus is on the data completeness objectivedimension of data quality in relation to recent advancements which have been made in the development of methods for analysing incomplete multivariate data. An overview and comparison of the traditional techniques with the recent advancements are provided. Multiple imputation is also discussed as a method of analysing incomplete multivariate data, which can potentially reduce some of the biases which can occur from using some of the traditional techniques. Despite these recent advancements in the analysis of incomplete multivariate data, evidence is presented which shows that researchers are not using these techniques to manage the data quality of their current research across a variety of academic disciplines. An analysis is then provided as to why these techniques have not been adopted along with suggestions to improve the frequency of their use in the future. Source-Reference. The ideas for this paper originated from research work on David J. Fogarty's Ph.D. dissertation. The subject area is the use of advanced techniques for the imputation of incomplete multivariate data on corporate data warehouses.     

如何建立良好的银企伙伴关系

充满挑战的经济环境带来的长期结果是正面的,银行对企业将不再只是服务提供商,而是基于共同目标的伙伴,双方对彼此的需求和限制要有清晰的认识。金融危机过后,银行与企业关系的重要性一直是大家讨论的重点。帮助企业度过好年景很容易,然而只有在困难时期,银行为企业提供支持才更为关键。     

FOCUS: Aspects of Accountancy The Ethics of Accounting Regulation - An International Perspective

In all the literature about ethical dilemmas facing the accounting practitioner little attention has been paid to those which arise from the accountant's role in the process of accounting regulation. This treatment explores that role in the light of differing national modes of accounting regulation, economic impact issues in accounting regulation, some ethical principles and a number of different national illustrations. John Blake is Professor of Accounting in the Department of Accounting and Financial Services at the University of Central Lancashire, Preston PR1 2HE, in which Catherine Gowthorpe is Principal Lecturer, while Julia Clarke is a member of the Department of Business Studies, Manchester Metropolitan University, Aytoun Building, Aytoun Street, Manchester M1 3GH.