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As a new century begins, it is becoming increasingly clear that workers are experiencing a fundamental change of business world values, a change of paradigms as radical as the Age of Information. Corporate America and its employees are responding to a call for a deeper sense of purpose, a more significant sense of faith, and a renewed commitment to spirituality. This paper reports research that focuses on the relationship among the 3 key stakeholders in this new emphasis on spirituality: individual, organization, and work unit. Significant correlations were found to exist among 3 factors of spirituality and among 11 variables that were submeasures of the factors.  相似文献   
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This article uses both cross‐sectional and longitudinal methods to evaluate the national industrial relations systems of 30 Organisation for Economic Co‐operation and Development (OECD) countries from 1993 to 2005. We adopt a pluralistic view of industrial relations that gives equal weight to efficiency and equity, along with a general systems model consisting of input, process and output. We rank each country in terms of a combined score of efficiency and equity. We find that the 30 OECD countries can be separated into three distinct groups (high on both equity and efficiency; high on efficiency but low on equity; moderate on equity and low on efficiency), and that these groups exhibit considerable stability over time.  相似文献   
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This paper develops a two-dimensional structural framework for valuing credit default swaps and corporate bonds in the presence of default contagion. Modelling the values of related firms as correlated geometric Brownian motions with exponential default barriers, analytical formulae are obtained for both credit default swap spreads and corporate bond yields. The credit dependence structure is influenced by both a longer-term correlation structure as well as by the possibility of default contagion. In this way, the model is able to generate a diverse range of shapes for the term structure of credit spreads using realistic values for input parameters.  相似文献   
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It has often been claimed that a relative expansion of the service sector has a deleterious effect on economic growth. This paper uses cross-section country-level data from three decades –1960s, 1970s and 1980s – to see whether in fact this negative relation is reflected in the data. It is found that the effect is negative or positive depending on how the role of the service sector is measured, but there is a strong case that effect is in fact usually negative.  相似文献   
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Using detailed data for fieldwork hours and audit hours by rank from audit engagements in Korea, we examine whether audits conducted under workload imbalance, proxied by busy‐season audits, impair audit quality, and how auditors adjust staff assignments for busy‐season audits. We generally find that busy‐season audits are associated with lower audit quality, and that audit firms reduce the involvement of senior auditors during busy‐season audits. In addition, the greater the involvement of senior auditors and junior auditors, the lesser the deterioration in audit quality. Finally, although there is no increase in interim audits in response to workload imbalance during busy seasons, increasing interim audits can mitigate the negative impact of busy‐season audits on audit quality. Our results are relevant to auditors and regulators, who have expressed concerns about the adverse effects of workload imbalance on audit quality.  相似文献   
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William Sims Bainbridge   《Futures》2009,41(8):514-522
Possibly the greatest barrier to progress in space exploration is the lack of compelling motivations to justify the necessary investments. Spaceflight, a concept that gained currency in the middle of the twentieth century, may not be well adapted to the twenty-first century without significant modification. This article assesses the traditional motivations for space exploration, documented in a Harvard study carried out over two decades ago, in the light of subsequent developments. It then reports on a recent NASA study of justifications for a renewed Moon program, and concludes with the conjecture that the very meaning of human travel in space needs to be redefined.  相似文献   
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