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In August of 2000, Firestone executives initiated the second largest tire recall in U.S. history. Many of the recalled tires had been installed as original factory equipment on the popular Ford Explorer SUVs. At the time of the recall, the tires and vehicles had been linked to numerous accidents and deaths, most of which occurred when tire blowouts resulted in vehicle rollovers. While Firestones role in this case has been widely acknowledged, Ford executives have managed to deflect much of the attention away from themselves, mainly by claiming that the Firestone tires were not its product, and therefore not its responsibility. In this paper, we examine the extent to which Ford can be held morally responsible for the incidents at issue. In so doing, we develop an approach for determining when an item is a product in its own right, as opposed to a component of another product. We argue that such an analysis not only provides a better understanding of this case, but also more properly accounts for the extent to which evolutions in technology and business relationships can affect issues of moral responsibility in business contexts.  相似文献   
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The current level of satisfaction among different stakeholders about the current approaches and practises of financial reporting of not‐for‐profit (NFP) entities is underexplored ( Christensen and Mohr, 2003 ; Lee, 2004 ; Gray et al., 2006 ; Parker, 2007 ). This paper uses content analysis to examine submissions to the 2008 Australian Senate Economics Standing Committee for its inquiry into the disclosure regimes of charities and NFP organisations, which aimed to explore attitudes about financial reporting in the NFP sector. Financial reporting is viewed as an important part of accountability, but the sector identifies deficiencies in the current regime in terms of consistency, efficiency and transparency. Respondents to this inquiry believed that a sector‐specific accounting standard was important. Financial reporting standards, regulations and legal structures should be uniform across the entire sector, but with some variation allowed for smaller NFPs. The cost of complying with standards was a significant issue for smaller NFPs.  相似文献   
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Road traffic accident data in Nigeria generally lack exact coordinate information. Accident analysis is, therefore, restricted to aggregate data on trends, magnitude and temporal dimensions. This article addresses the road accident problem in Jos between 1995 and 1999 through a road profiling approach. Results show that four gateway routes, seven multilane roadways (including two gateway routes) and seven road intersections accounted for 84% of all traffic accidents, 84% of injured casualties and 88% of fatalities. This approach allows for quantification of impacts of controlling for accidents by deliberate profiling of roads for close monitoring and policing. For example, reducing accident counts and fatalities by 50% each on gateway routes will amount to ~35 and 40% reduction in accident and fatality counts, respectively. Countermeasures must consider these roadways and intersections as important inputs in their accidents and casualty reduction targets.  相似文献   
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Increasing emphasis is being placed by marketing managers on the need to build long‐term relationships between themselves and their customers. Analysis of long‐term buyer‐seller relationships has drawn heavily on the literature of social psychology, especially in making comparisons with family relationships. It has been proposed that buyer‐seller relationships go through some form of life‐cycle, paralleling cyclical relationships in other areas of human activity. However, models of the evolutionary development of buyer‐seller relationships have remained largely theoretical, with little empirical validation of the life cycle concept, or analysis of the changing composition of a relationship as it progresses through a life cycle.

This paper provides cross‐sectional empirical evidence of the existence of a buyer‐seller relationship life cycle within the investment services sector. The elements that buyers perceive as being important in holding a relationship together are dependent on the duration to date of the relationship. In the early stages of development, selling pressure is perceived as being a dominant element in relationship development, giving way to judgements of ethical credibility and empathy as the relationship develops.

From this initial survey of investment services customers, a number of implications for relationship marketing strategies within the services sector are suggested.  相似文献   
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Fracture prevention strategies will be most cost-effective if targeted at groups of frail elderly people who are at particularly high risk of falls and fractures. Elderly people living in residential and nursing homes are one potential target population, but fracture incidence in this setting remains poorly defined in many countries. We have used the All Wales Injury Surveillance System (AWISS) in a population-based study of people aged over 65 living in the city of Cardiff. We linked a postal code-based register of all care homes in the city with injury data from Cardiff’s only Accident and Emergency department. Cardiff has 47,520 residents aged over 65, and 1,874 (3.9%) live in residential or nursing homes. Fracture incidence was 25/1,000/year overall, and 5/1,000/year for hip fracture. During 1997, the care home residents suffered 162 fractures, 82 of which were of the hip; an incidence of 86/1,000/year overall, 44/1,000/year for hip fracture. Even after adjustment for the age and sex profile of the care home population, fracture incidence remained 2.3 times higher and hip fracture incidence 3.6 times higher than in the general elderly population. Such figures support the potential cost-effectiveness of strategies that prevent fractures in care homes, and are of special interest to those planning intervention studies in this setting.  相似文献   
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