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141.
This article examines popular representations of accountants’ ethics by studying their depiction in cinema. As a medium that
both reflects and shapes public opinion, films provide a useful resource for exploring the portrayal of the profession’s ethics.
We employ a values theoretical framework to analyze 110 movie accountants on their basic ethical character, ethical behavior,
and values. We use factor analysis to reduce 22 personal characteristics to five factors encompassing two terminal and three
instrumental value sets, which we relate to ethical behavior. Findings indicate that in popular cinema, the ethical behavior
of accountants is positively associated with intrinsic terminal values, but negatively related to competency (instrumental)
values. 相似文献
142.
Rajabrata Banerjee Tony Cavoli Ron McIver Shannon Meng John K. Wilson 《Australian economic papers》2023,62(3):377-395
This study utilises the stock market data provided by the Australian Equity Database to analyse the long-run relationship between Australian stock returns and key macroeconomic variables over the period 1926–2017. To measure the diverse risk factors in the stock market, we examine the possible determinants in four main categories: real, financial, domestic and international. Our results reveal that historical stock returns are strongly connected to financial and international factors as compared to real and domestic factors. Both the 1973–1974 OPEC Oil Price Crisis and 2007–2008 Global Financial Crisis had dampening effects on stock returns. There is a positive association between the US and Australian stock markets in the long-run. These findings on stock market dynamics and their linkages with domestic and international macroeconomic policy changes in the long-run have important implications for traders and practitioners. 相似文献
143.
London's main transport modes are over-loaded. An important part of the solution is CrossRail, a new east-west underground railway. It was agreed and fully planned all of ten years ago; but the obstacles to its construction are severe and have become worse as time has passed. While the value of CrossRail is clear and generally recognized, a large number of direct interests have both the incentive and the power to object to it as a specific proposal, in an attempt to secure a better outcome for themselves. Many commercial, public and governing institutions will have to be persuaded to make a sacrifice in the interests of the project going ahead. 相似文献
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147.
It is by now common knowledge that there can be a significant divergence in the de facto versus de jure exchange rate regimes operated by economies. Although much of the recent published literature in Asia has focused on the crisis-hit economies, Korea and Thailand in particular, scant attention has been paid to Singapore, which officially targets its nominal effective exchange rate (around a band). The present paper examines the degree of exchange rate intervention for Singapore using various methods of assessing de facto exchange rate regimes. In the main, we show that although the Singapore dollar is primarily influenced by the US dollar, in keeping with its de jure classification of a basket pegged regime, other major currencies, such as the yen and the euro, also impact the Singapore dollar. There is also evidence to indicate that Singapore uses the nominal effective exchange rate strategically as a policy instrument to satisfy domestic inflation objectives. 相似文献
148.
Tony Lane 《Industrial Relations Journal》1986,17(4):321-328
Recent policy statements from the TUC and the Labour Party announce an ambitious and radical programme for democratising economic life—but do the trade unions have the organisational competence and the motivation to carry this through? 相似文献
149.
Tony Ward 《Atlantic Economic Journal》2004,32(3):245-255
The British Corn Laws of the nineteenth century are the classic example of a trade barrier. This paper evaluates their importance to English society by analyzing the effects of the Corn Laws on wheat markets. Import supply elasticities are estimated for all of England's major grain supply markets, using data on prices, quantities, and freight costs from each country. A partial equilibrium trade arbitrage model is then constructed. In the absence of the Corn Laws, prices would have been 9 percent lower and consumption about 1.5 percent greater. The Corn Laws were, therefore, of great social and economic importance as England moved into the period of industrialization. 相似文献
150.
Tony Smith 《Journal of Agrarian Change》2003,3(4):552-570
This paper surveys the Kimberley pastoral (or livestock) industry – historically the economic mainstay and largest employer in this remote region of Western Australia – and its relationship with Aboriginal labour, utilizing empirical material, much of which is presented for the first time. Part of the analysis reviews the labour market and employment conditions that existed during the period 1960–1968, when a significant labour shortage occurred. However, in the Kimberley (as elsewhere), beginning in the late 1960s and early 1970s, unemployment grew rapidly. Reasons for the rapid growth in unemployment, of which Aboriginals constituted the greatest proportion, included, among other things, a global downturn in commodity prices for livestock products and especially beef in this case, concentration of ownership and increased capitalization in the livestock industry, and the decision to pay Aboriginal pastoral workers award rates. The period 1960–1975 graphically illustrates the changing nature of the Kimberley pastoral industry, as well as the repercussions of global dynamics for regional economies. 相似文献