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121.
Patricia Casey Douglas Ronald A. Davidson Bill N. Schwartz 《Journal of Business Ethics》2001,34(2):101-121
This paper examines the relationship between organizational ethical culture in two large international CPA firms, auditors' personal values and the ethical orientation that those values dictate, and judgments in ethical dilemmas typical of those that accountants face. Using an experimental task consisting of multiple judgments designed to vary in "moral intensity" (Jones, 1991), and unique as well as tried-and-true approaches to variable measurements, this study examined the judgments of more than three hundred participants in our study. ANCOVA and path analysis results indicate that: (1) Ethical judgments in situations of high moral intensity are affected by personal values and by environmental variables, such as the professional code of conduct (direct and indirect effects) and previous ethics instruction (direct effect only). (2) Corporate ethical culture, and a relatively strong firm rules-orientation, affect auditors' idealism but not relativism, and therefore indirectly affect ethical judgments. Jones' (1991) moral intensity argument is supported: differences in the characteristics of specific judgment tasks apparently result in different decision processes. 相似文献
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A two-step approach to account for unobserved spatial heterogeneity. Spatial Economic Analysis. Empirical analysis in economics often faces the difficulty that the data are correlated and heterogeneous in some unknown form. Spatial econometric models have been widely used to account for dependence structures, but the problem of directly dealing with unobserved spatial heterogeneity has been largely unexplored. The problem can be serious particularly if we have no prior information justified by economic theory. In this paper we propose a two-step procedure to identify endogenously spatial regimes in the first step and to account for spatial dependence in the second step. This procedure is applied to hedonic house price analysis. 相似文献
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126.
Bill Russell 《Journal of Macroeconomics》2011,33(3):406-419
This paper argues that because United States inflation has been non-stationary over the past five decades the vast body of empirical research that proceeds without adequately accounting for the non-stationarity in the data is invalid. Using 50 years of United States inflation data the standard results in the Phillips curve literature are shown to be due to unaccounted shifts in the mean rates of inflation over the period. Short and long-run Phillips curves for the United States are then estimated using time series panel data techniques that account for these shifts in mean. 相似文献
127.
Kundenorientierung bildet seit langem den Kern eines modernen Marketingverst?ndnisses. Allerdings ist fraglich, ob es nicht
Alternativen zu einer Kundenorientierung gibt. Dieser Artikel pr?sentiert mit der Markenorientierung eine solche alternative strategische Orientierung und diskutiert die
Unterschiede zwischen Kunden- und Markenorientierung auf einer theoretischen, kulturellen, verhaltens- und controllingorientierten Ebene. 相似文献
128.
Bill Z. Yang 《Journal of Economics》1995,62(1):33-53
In a model of a duopolistic product market with a unionized labor force, this paper explores the interaction between firms' duopolistic behavior and union-firm bargaining. In a two-union/two-firm setting, we show that adopting efficient bargaining can improve a firm's competitiveness as well as efficiency, and it arises in equilibrium; while in a one-union/two-firm set-up, we find that an industry union prefers wage bargaining. However, when foreign competition in the product market intensifies, even the industry union prefers efficient bargaining. As an application, the analysis may explain differences in international competitiveness and the recent trend toward labor-management cooperation in the labor market. 相似文献
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凤凰资讯台从开播到现在有四年的时问了,刚开始只有北京、上海、深圳、台湾、香港、美国、英国有记者站,现在俄罗斯、法国、澳大利亚都有记者站,马来西亚记者站正在设立中,中东、日本也设有特约记者。凤凰是一个特殊的平台,以前大家各自都有不同的专业,生活在不同的环境中,但在进入凤凰之后,大家都需要学习凤凰的语言,用凤凰的 相似文献