Why HIV/AIDS prevention strategies fail in Botswana: considering discourses of sexuality

A phenomenological study that was carried out among five ethnic groups of Botswana revealed the importance of taking into account culturally situated sexual realities when prevention policies for HIV/AIDS are considered and implemented. Furthermore the study threw light on the ineffectiveness of the current national HIV/AIDS prevention strategy of ‘Abstain, Be faithful, or use a Condom’ (ABC), a strategy that has been externally imposed on communities, without sufficiently engaging the behavioural practices and values of the communities themselves. This paper therefore advocates educational strategies for HIV/AIDS prevention that take into consideration localised social relations and value systems. Devising policies that engage with the discourses that are dominant in each ethnic group can make a difference in a country that has been hard-hit by the HIV/AIDS epidemic.     

Measuring service content: A scale development

This research presents the development of an instrument for measuring the service content (the degree of intangibility, perishability, simultaneity, and heterogeneity) characterizing a firm's output. Service characteristics are acknowledged to be important strategic variables, and the characteristic of intangibility has been studied extensively. The scale presented here is an improvement over previous methods. In contrast to previous methods that have relied on various categorizations, or that have examined only intangibility or service quality, the scale presented here can provide a numerical measure of all four of the most important service characteristics. This can be used in future research efforts to examine the influence of service characteristics on firm internationalization, firm strategies, and performance. © 2006 Wiley Periodicals, Inc.     

美国州公司所得税税基的分配原则

本文从美国州公司所得税的性质出发，对美国的州公司所得税进行了规范分析；接下来阐述了州公司所得税税基分配的基本原则——来源地原则；最后，文章从六个方面分析了来源地原则中公式分配法的具体实施问题。     

A comparison of ownership structures and innovations of US and Japanese firms

This study analyzes the impact of ownership structure on innovation in the US and Japan. Agency theory is used to develop links between the distinct patterns of ownership in the US and Japan to differences in innovation. Empirical evidence shows that ownership concentration and the identity of the investors with large ownership positions affects innovation. This relationship differs across the two countries. Copyright © 2005 John Wiley & Sons, Ltd.     

Early Adoption of IFRS as a Strategic Response to Transnational and Local Influences

In recent years, International Financial Reporting Standards (IFRS) have been adopted by nations throughout the world. Proponents and standard setters assert that IFRS will produce a number of benefits including improved transparency, international comparability, market efficiency, and cross-national investment flow. In this study, we examine factors that contributed to the early national-level adoption that occurred prior to broad global acceptance of IFRS. Using a conceptual framework of institutional theory and resource dependence, we propose that the interplay of transnational pressures and local factors influenced the level of adoption. We predict differential adoption as a strategic response at three levels of either require IFRS, permit IFRS, or do not allow IFRS, using a sample of 71 countries. As predicted, countries with greater resource dependency, as evidenced by weak governance structures and weak economies, were the early adopters who were more likely to require the use of IFRS. Further, resource dependence also trumps nationalistic pressures against transnational conformity. Our findings raise concerns that required adoption may not always be accompanied by an appropriately supportive infrastructure; thus, there are implications not only for adoption of IFRS, but also for the diffusion of other transnational regulation that influences global business environment.     

An investigation of skill requirements for business and data analytics positions: A content analysis of job advertisements

Presently, analytics degree programs exhibit a growing trend to meet a strong market demand. To explore the skill sets required for analytics positions, the authors examined a sample of online job postings related to professions such as business analyst (BA), business intelligence analyst (BIA), data analyst (DA), and data scientist (DS) using content analysis. They present a ranked list of relevant skills belonging to specific skills categories for the studied positions. Also, they conducted a pairwise comparison between DA and DS as well as BA and BIA. Overall, the authors observed that decision making, organization, communication, and structured data management are key to all job categories. The analysis shows that technical skills like statistics and programming skills are in most demand for DAs. The analysis is useful for creating clear definitions with respect to required skills for job categories in the business and data analytics domain and for designing course curricula for this domain.     

To Thine Own Self Be True? Employees’ Judgments of the Authenticity of Their Organization’s Corporate Social Responsibility Program

Despite recognizing the importance of developing authentic corporate social responsibility (CSR) programs, noticeably absent from the literature is consideration for how employees distinguish between authentic and inauthentic CSR programs. This is somewhat surprising given that employees are essentially the face of their organization and are largely expected to act as ambassadors for the organization’s CSR program (Collier and Esteban in Bus Ethics 16:19–33, 2007). The current research, by conducting depth interviews with employees, builds a better understanding of how employees differentiate between authentic and inauthentic CSR programs, and how these judgments influence their perceptions of the organization. We find that employees rely on two different referent standards to form authenticity judgments—the extent to which the image put forth in the CSR program aligns with the organization’s true identity and the extent to which the CSR program itself is developmental. To assess the former, employees draw on cues about resource commitment, alignment between elements of the organization’s CSR program, emotional engagement, justice, and embeddedness. The latter assessments are based on the extent to which the organization adopts a leadership role with regards to its CSR initiatives. We also find that perceived authenticity can lead to positive outcomes such as organizational identification and employee connections. This study contributes to the broad literatures on both CSR and authenticity, as well as more specifically adding to the conversation on authenticity as a potentially valuable lens for enriching business ethics theorizing.