Why Are Health Care Managers Biased Against Hiring Service Providers With Tattoos?

Although health care managers often prefer to hire employees without tattoos, the source of this bias is unclear. One explanation is that tattoos are associated with being less responsible. An alternative explanation is that managers are concerned tattoos will hurt their organization's image. A sample of 187 dentists were shown a picture of a dental hygienist either with no tattoo, a small tattoo, or a large tattoo, and then asked about the hygienist. Results show that dentists do not associate tattoos with irresponsibility but are concerned about the fit of tattoos with the image of the practice. This means that dentists make hiring decisions based on stereotypes about customer stereotypes.     

Insights from images posted on social media: Examining the motivations of volunteer tourists

Extensive research has been conducted on the motivations of volunteer tourists; however, the scope has not included how motivation is expressed through the posting of images on social media. This study examines the relationship between volunteer tourists’ motivations and social media use through the identification of picture publishing behavior based on motivations. An online survey yielding 260 complete responses is used and statistical tests investigate the relationship between demographic factors, motivations and social sharing of photos. The results show that demographics have little impact; however, there is a relationship between motivation and photo sharing and between motivation and volume of photos.     

Towards a strategic understanding of global teams and their HR implications: an expert dialogue

Abstract

Drawing on initial insights emerging from a panel at the EIBA 2016 Conference in Vienna, here discussants and expert panelists engage in a follow-on conversation on the HRM implications of global teams for international organizations. First we set out how HRM can enable global teams and their constituent members to overcome the new and considerable challenges of global teams. These challenges span levels of analysis, time and space. Next we debate global teams as a strategic response to the dual pressures of global integration and local adaptation. We consider what HRM is needed for global teams to successfully resolve this dilemma, challenging practitioners to move beyond the ‘best practices’ and ‘alignment’ dichotomy. Lastly we look to the future to consider implications for research. We propose a rich research agenda focused on the complexities of the global team context.     

Bundling digitized logistics activities and its performance implications

Bundling information technology (IT) applications to support logistics activities provides a means for firms to improve their logistics performance. Grounded in the logistics management and management information systems literature, as well as the resource-based view (RBV) of the firm, this study empirically: (i) investigates if there exist digitized logistics activities bundles in firms; and if so, (ii) explores the association between digitized logistics activities bundles and logistics performance of firms in terms of logistics cost and logistics service improvements. We surveyed 227 trading firms in Hong Kong and performed a factor analysis of the survey data, from which we identified three digitized logistics activities bundles and found the sample firms were clustered into four types based on the patterns of their digitized logistics activities. We then carried out a MANOVA on the data, the results of which show that different patterns of digitizing logistics activities are associated with different logistics performance outcomes. Specifically, firms with more extensive digitized logistics activities bundles and utilizing them more intensively achieve better logistics performance. Academic and managerial implications for digitizing logistics activities to improve logistics performance are discussed.     

Sollen nach International Accounting Standards Abschlußaufwendungen aktiviert und eine Schwankungsrückstellung passiviert werden?

The aim of the International Accounting Standards Committee is to formulate and to publish accounting standards to be observed in the presentation of financial statements and to promote their worldwide acceptance and observance. There is only one International Accounting Standard (IAS) which treats a particular industry (IAS 30 for banks); for insurance companies does not exist a specific IAS. An International Accounting Standards ?Insurance“ is being developed at the moment. The discussion of the Steering Committee for the IAS ?Insurance“ regarding special topics, e.g. acquisition costs or the equalisation provision, was recently published in an ?Issues paper“. The objective of this study is to answer the question if acquisition costs should be deferred and amortized over the policy period and if an equalisation provision is allowed in the system of the IAS. For this purpose acquisition costs must be classified as an asset and an equalisation provision must be classified as a liability. In contrast to the standpoint of the Steering Committee this study shows that acquisition costs meet the requirements of the asset definition in the Framework to the IAS and an equalisation provision meets the requirements of the liability definiton.     

A genetic algorithm approach to detecting temporal patterns indicative of financial statement fraud

This study presents a genetic algorithm approach to detecting financial statement fraud. The study uses a sample comprising a target class of 51 companies accused by the Securities and Exchange Commission of improperly recognizing revenue and a peer class of 339 companies matched on industry and size (revenue). Variables include 76 comparative metrics, based on specific financial metrics and ratios that capture company performance in the context of historical and industry performance, and nine company characteristics. Time-based patterns detected by the genetic algorithm accurately classify 63% of the target class companies and 95% of the peer class companies. Copyright © 2007 John Wiley & Sons, Ltd.     

Ownership, Investor Protection and Earnings Expectations

Abstract:  This study examines the interactive influence of corporate ownership, corporate governance and investor protection on the incorporation of current value shocks in the accounting earnings of European companies. This influence is investigated not only by means of the association between current news and current earnings but also with respect to the association of the same news with expected future earnings, and its persistence. Consistent with the contractual explanation of accounting conservatism, it is shown that the accounting behaviour examined is a function of the demand created by shareholders, and that the institutional arrangements in force are of lesser significance in the presence of widely held ownership. On the other hand, greater separation between supervision and management and stronger investor protection are seen to be influential under close ownership, as these are shown to curb aggressive accounting in the form of a persistently lower recognition of bad news in earnings. Evidence is also provided that stricter corporate governance practices in Europe can substitute for weaknesses in investor protection provisions in law.