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121.
Although the literature on traditional workplace bullying is advancing rapidly, currently investigations addressing workplace cyberbullying are sparse. To counter this, we present three connected research studies framed within dysempowerment theory (Kane, K., & Montgomery, K. (1998). A framework for understanding dysempowerment in organizations. Human Resource Management, 37, 263–275.) which examine the relationship between volume and intensity of cyberbullying experience and individual mental strain and job satisfaction; whether the impact is more negative as compared to traditional bullying; and whether state negative affectivity (NA) and interpersonal justice mediate the relationship. Additionally, we also considered the impact of witnessing cyberbullying acts on individual outcomes. A total sample comprised 331 UK university employees across academic, administrative, research, management and technical roles. Overall, significant relationships between cyberbullying exposure and outcomes emerged, with cyberbullying exposure displaying a stronger negative relationship with job satisfaction when compared to offline bullying. Analysis supported an indirect effect between cyberbullying acts and outcomes via NA and between cyberbullying acts and job satisfaction via interpersonal justice. No support for a serial multiple mediation model of experiencing cyberbullying to justice to NA to outcome was found. Further, perceived intensity of cyberbullying acts and witnessing cyberbullying acts did not significantly relate to negative outcomes. Theoretical and practical implications of the research are discussed.  相似文献   
122.
For the mitigation of long-term pollution threats, one must consider that both the process of environmental degradation and the switchover to new and cleaner technologies are dynamic. We develop a model of a uniform good that can be produced by either a polluting technology or a clean one; the latter is more expensive and requires investment in capacity. We derive the socially optimal pollution stock accumulation and creation of nonpolluting production capacity, weighing the tradeoffs among consumption, investment and djustment costs, and environmental damages. We consider the effects of changes in the pollution decay rate, the capacity depreciation rate, and the initial state of the environment on both the steady state and the transition period. The optimal transition path looks quite different with a clean or dirty initial environment. With the former, investment is slow and the price of pollution may overshoot the long-run optimum before converging. With the latter, capacity may overshoot.  相似文献   
123.
This paper empirically investigates whether illegal insider trading increases the premium a bidder pays for a target. Illegal insider trading is trading by traditional corporate insiders, as well as others in a position of trust and confidence (e.g. investment bankers, lawyers), based on material, non-public information (inside information). The paper examines the premia of takeovers with known illegal insider trading and compares them to a control sample of takeovers matched by industry, time period, and size that do not have detected illegal insider trading. After controlling for differences in merger characteristics, such as number of bidders, type of offer, form of payment, etc., we find that takeovers with detected illegal insider trading have takeover premia which are approximately 10 percentage points, or almost one-third, higher than the control sample. We conduct additional tests in an attempt to determine the direction of causality between illegal insider trading and takeover premia size and explore the effect of potential detection bias. The results suggest both that illegal inside traders base their trades on factors other than premia size, and that illegal insider trading in takeovers with large premia is not necessarily more likely to be detected. Our findings are consistent with the hypothesis that the illegal insider trading itself tends to create larger takeover premia.  相似文献   
124.
New Zealand was seen as world-leading when public sector financial reports were prepared using sector-neutral accounting standards from 1995 onwards. The decision in 2002 to adopt IFRS was disruptive, effecting new understandings of ‘sector-neutral’, and the standard-setter's approach was unsuccessful in meeting public sector users’ needs. The development of a new strategy finalized in 2012 has created a multi-standards framework, including adapted IPSASB standards applicable from 1 July 2014. While neutrality is still prized, it is within a framework of meeting users’ needs. This paper traces the influences expediting these changes.  相似文献   
125.
126.
Asia Pacific Journal of Management - In this study, we assess the internal and external validity of Gelfand et al.’s (2011) recently developed measure of cultural tightness-looseness (CTL)....  相似文献   
127.
The Commonwealth government has accepted the basic tenets of the report of the Australian Quarantine Review (the 'Nairn Review'), except for the recommendations to establish a statutory authority. Australia will maintain its existing high standards of quarantine and enhance activities such as community awareness, manageable risk (based on science), protection of Australia's unique environment, external input to policy formulation, and recognition of the continuum of quarantine (pre-border, border and post-border). Greater emphasis will be given to improved consultation in risk analysis, increased monitoring for pests and diseases, and enhanced national preparedness and response capacity (especially for plants and aquatic animals).  相似文献   
128.
The purpose of this study was to investigate the ethics of peer reporting in Chinese societies. Based on a review of the literature, we develop a framework that explains peer reporting behaviour in terms of the individual's ethical ideology, locus of control and subjective judgement regarding the ethicality of peer reporting. Hypotheses derived from these speculations are tested with data from Chinese managers (n?=?362). Statistical analysis largely supports the hypotheses. The implications of this finding are discussed.  相似文献   
129.
Abstract

The fastest growing minority group in the United States is Hispanic, with the majority of this group made up of Mexican‐Americans. Researchers question whether this group forms a distinct subculture in American society and if present recreation facility design provides opportunities for the reinforcement of cultural values.

Mexican‐American and Anglo campers using a minimally developed U.S. Forest Service managed campground in New Mexico were surveyed during the summer of 1985. Significant differences were noted between the groups. In particular, larger party sizes were noted for Mexican‐American campers than for the Anglo groups. Mexican Americans also indicated a preference for nearness to other campers, placed a higher priority on tangible campground design features, and intended to use more highly developed campgrounds and decrease use of dispersed or roadless area campgrounds in the future. Noted differences were believed related more to cultural identity than either socioeconomic or social class variances. There is some evidence to suggest that properly designed recreation facilities may provide the means to perpetuate important cultural traits for subcultural groups in American society.  相似文献   
130.
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