Aligning employees through “line of sight”

Aligning employees with the firm's larger strategic goals is critical if organizations hope to manage their human capital effectively and ultimately attain strategic success. An important component of attaining and sustaining this alignment is for employees to have a “line of sight” (LOS) with their organization's strategic objectives. In this article, we illustrate how the translation of calculated firm goals into tangible results requires that employees not only understand the organization's strategy, but also accurately appreciate what actions are aligned with realizing that strategy. Using recent empirical evidence, theoretical insights, and tangible examples of exemplary firm practices, we provide thought-leaders with a comprehensive view of LOS by showing how it can be created, how it can be enhanced or stifled, and how it can be effectively managed. Further, we integrate LOS with current thinking on employee alignment to help managers more effectively benefit from understanding human capital potential.     

Border tax adjustments and U.S. trade

This paper reports welfare and terms of trade effects from border adjustments in the indirect taxes used by major U.S. trading partners using a numerical general equilibrium model of world trade and production due to Whalley (1985). Where the United States is a net importer of manufactures (as with Japan and the EEC) the United States gains by having these countries administer taxes on a destination rather than an origin basis. This is because the taxes involved typically have higher rates on manufactured products, and a discriminatory origin basis tax with higher rates on exportables operates akin to an export tax.     

Deception in Computer-Mediated Communication

An integrated model of interpersonal deception, focusing on the particular characteristics and impacts of computer-mediated modalities, is derived and presented. Although there is a wealth of research investigating both mediated communication and deception, there has been relatively little empirical work at the intersection. Our purpose is to provide a model that spans these areas, to summarize relevant literature, and to advance a set of empirically testable propositions to guide future work.     

Purpose, development and use of injury indicators

Injury indicators can be used to give policy makers an estimate of the scale of injuries and their long-term effects. They can help compare injury levels in different areas and countries and can be used to help measure the effectiveness of interventions. Work on severity related indicators is promising. However there are no perfect indicators to date as many are hampered with difficulties in case definition and under reporting. For example, mortality rates are affected by improvements in care even if the incidence of an injury remains the same, the abbreviated injury scale (AIS) takes 10-20 minutes to code and so is not used in health service databases, surveys have problems with recall bias, definition of injury and response rates. If we accept that we need to make the best out of imperfect indicators and imperfect data then we should use multiple sources of data and accept that no one indicator can be used universally but needs to be selected for the purpose. For example, one possible new indicator of the incidence of non-fatal injury might be fracture data in the emergency department. Fractures are painful and so nearly always end up with a hospital attendance. This might give a means to compare incidence of non-fatal injury in different areas and countries. In conclusion, we need injury indicators to progress in injury prevention. Imperfect indicators can be used for targeting and evaluating interventions as long as we know and adjust for their limitations.     

Identifying and Developing Measures of Information Technology Ethical Work Climates

A model of information technology (IT) ethical work climates is presented. Using these ethical work climates and data collected from a national mail survey of Association for Computing Machinery (ACM) members, empirical measures were developed and evaluated. A mailing of 2446 questionnaires was sent to ACM members and 136 usable responses were returned (5.6%). Using these data, an exploratory factor analysis was performed using principle components analysis to identify the IT ethical work climates from the data. Six of these work climates were identified as predicted by the model. Two ethical work climates that were combinations of the proposed climates were also identified.From the results of the exploratory factor analysis, a confirmatory factor analysis was performed using Calis in PC SAS version 8. The purpose of this analysis was to evaluate the overall fit of these measures to the data and evaluate the psychometric properties of the measures. The fit of the IT ethical work climates model was acceptable. The psychometric properties of these measures were good. Based on these results, conclusions, limitations of the study, and directions for future research are proposed.     

Estimating choice models in data-sparse environments: Taking advantage of perceived similarity

Research suggests that choice models conditioned on correctly identified consideration sets outperform choice models conditioned on the awareness set (Hauser, 1978; Roberts and Lattin, 1991). However, in data-sparse environments, where purchase history information is not available or not relevant, choice models conditioned on the consideration set often yield nonunique or nonsignificant solutions. In these environments, we propose the use of similarity information to improve the performance of choice models. Support for this position is found in an empirical application involving automobiles.     

A New Perspective on Cross-Cultural Ethical Evaluations: The Use of Conjoint Analysis

The present paper compares the ethical perceptions of Americans and Greeks using conjoint analysis. The two samples were presented with 2 scenarios manipulating three factors: gender of the transgressor, organizational status of the transgressor, and the magnitude of the transgression. For each scenario, conventional mean comparisons and conjoint analyses were performed on five ethical measurements. The matrix of means and the relative importances of the American sample were compared with that of the Greek sample. The results showed that Greeks paid more attention to the dollar amount involved and less attention on the organizational status of the transgressor than Americans did. The gender of the transgressor was the least important factor for both samples. The use of relative importance measures derived from conjoint analysis is shown to provide a new dimension in cross-cultural comparisons.     

Carving and tourism: A maori perspective

Maori retained high levels of self determination under the Treaty of Waitangi in 1840, although much of the subsequent history of the 19th century involved attempts both formal and informal by the colonial powers to subvert the Act. Therefore, while tourism has brought significant economic advantages for some tribes (iwi), and promises economic returns for others, Maori are insistent that they retain control over the process. The paper describes some of the significant impacts of tourism on Maori culture, but it is concluded that the truths of tourist impacts are plural, and can only be understood within an understanding of Maori cosmology. As such, Maori are adept at distinguishing between the signs and symbols of tourist artifacts.     

Insights into the repeat vacation phenomenon

The study focused upon the repeat visitor. Data were collected with a structured questionnaire at two Texas Highway Visitor Centers and through indepth personal interviews with a small sample. A majority of the sample were returning to a destination that had been visited before. Compared to those visiting a destination for the first time, repeat visitors were more likely to be older individuals seeking relaxation and visiting a friend and/or relatives on their vacation. The qualitative component of the study uncovered five factors which contributed to people returning to a familiar destination. They were a reduced risk that an unsatisfactory experience would be forthcoming; an assurance that they would find “their kind of people” there; emotional childhood attachment; to experience some aspects of the destination which had been omitted on a previous occasion; and to expose others to an experience which had previously been satisfying to respondents.     

Testing the bases of ethical decision-making: a study of the New Zealand auditing profession

This paper reports on a survey of auditors in New Zealand which investigates the nature of the moral judgements they make on a series of problems with ethical dimensions. The framework adopted for this purpose is developed from earlier work which identifies a range of ethical principles which may be involved in business ethical decision-making. Auditors responded to a questionnaire which posed, firstly, several questions about the context of their ethical decision-making, and secondly, a series of vignettes elaborating problematical dilemmas which required the selection of one of four possible responses. Data was analysed to determine whether or not it confirmed previous findings in suggesting a predominant ethical orientation for auditors. The results were correlated with demographic variables in order to determine whether or not age, gender, position in firm and size of employee firm were significantly correlated to ethical response. The survey results, on the whole, confirmed the ethical orientation suggested by previous findings, but there were some unexpected results in three out of the ten vignettes examined. Although some correlations were found between the demographic variables and subject responses, the evidence of this survey does not strongly suggest a consistent significant correlation.