Business and Game-Playing: The False Analogy

A number of business writers have argued that business is a game and, like a game, possesses its own special rules for acting. While we do not normally tolerate deceit, bluffing is not merely acceptable but also expected within the game of poker. Similarly, lies of omission, overstatements, puffery and bluffs are morally acceptable within business because it, like a game, has a special ethic which permits these normally immoral practices. Although critics of this reasoning have used deontological and utilitarian arguments to show that deceit in business is just an immoral as it is in any other realm of human practice, little attention has been paid to the fact that the argument is one of analogy. The analogical argument for business' special ethic is only as strong as the alleged similarities between business and game-playing. This paper argues that this analogy is quite weak and incapable of either providing much insight into business or of offering a reason to think that the ethics of business are, or even could be, like those of a game.     

Towards a Comprehensive Accounting for Convertible Debt

Although convertible debt is an old and quite well-used form of finance, its accounting treatment has been almost ignored by those who set standards in the United Kingdom. The recent Technical Release TR 677 observed that there is a problem with convertible debt. The problem is that, after it has been issued by a company, the obligations of the company to third parties may change through time. This paper suggests that one approach to the problem is to follow a finance model of convertible debt, and to allow the accounting to develop from this. Accordingly, convertible debt may be considered on the basis of either equivalent straight debt or equivalent equity. The paper concludes with the suggestion that the accounting for convertible debt could be on the mixed basis or either the debt or the equity, but that this would be determined by the condition of the convertible debt at the date of the accounts.     

The dimensions of leadership style

Few people ever appraise their personal qualities and behavior patterns. Nor do they stop to examine the challenges and requirements of the broad array of managerial possibilities open to them. This means that managers seldom match their ambitions and abilities. The discipline this paper offers toward recognizing your leadership profile is the important first step to intelligent career-planning.     

Introduction: Towards a Political Understanding of New Ruins

This debate section gathers together contributions from cultural historians, political geographers, urban sociologists and architectural writers on new forms of ruination in contemporary landscapes. Their case studies span examples of ruins in China, North America, Ireland and Ukraine, as well as reviewing cultural representations of ruined, remote and peripheral spaces in England and Greece. Many wider cultural representations of ruined landscapes are primarily visual; whilst these have great value in alerting wider publics to the debris of global capitalism, neoliberalism and state‐sanctioned processes of cultural imperialism, what is needed within academic contributions to the ruinology literature is a deeper understanding and articulation of the wider contexts within which ruination occurs. Therefore, several contributions supplement visual representations of ruination with ethnographic and first‐person accounts of places on the ground, whereas other contributions offer readings of ruined landscapes that are rich in political histories and policy details. Connections are made to wider contemporary debates around ‘forensic architecture’ and critical archaeologies of the present and recent past. What connects these contributions is a commitment to situating ruins within their historical, policy and social contexts, and working through ruination to open out political readings of landscape.     

Can and Should Businesses be Friends with One Another and with Their Stakeholders

An increasing number of philosophers have suggested that businesses be conceived on the model of friendship. The paper sketches two different models of friendship – Aristotelian and Kantian. This paper examines whether and in what sense these models are appropriate to business. Care must be taken to specify which type of friendship is meant before treating businesses as friendships. Whether businesses can be friends with one another and with their stakeholders depends crucially upon the type of friendship involved.     

Pluralism in retreat? A comparison of Irish and multinational manufacturing companies

Traditionally it has been argued that the industrial relations practices of multinational corporations tended to conform with the prevailing industrial relations practices of the host country. Recent arguments claim that this trend has now been reversed and a new orthodoxy prevails which originates in the multinational corporation's country of origin. Drawing on a sample of companies in the Irish manufacturing sector, this paper examines the extent of these changes through a comparison of indigenous and foreign companies. The evidence of change emerging from this survey does not fully support the hypothesis that the practices of multinationals are significantly different or that there is a new orthodoxy in industrial relations originating in the multinational sector. We suggest that the impetus for change in employment practices is not to be found in the multinational sector but in the dynamic nature of competitive markets and the increasingly international mobility of capital.     

Antecedents and consequences of nurse managers' perceptions of organizational support

The antecedents and consequences of nurse managers' perceptions of organizational support were evaluated. Study results revealed that changeable work environment factors are important precursors of perceptions of organizational support, which, in turn, result in positive work attitudes and better health.     

An Attitudinal Revolution in Irish Industrial Relations: The End of ‘Them and Us’?

Intensified international competition and high unemployment have characterized many Western economies since 1980. A firm's survival in such an environment demands a flexible and co-operative work-force, a requirement incompatible with traditional adversarial industrial relations. Drawing on a survey of employees in nine unionized companies in the Irish manufacturing sector, this paper examines the effect of these changes in the economy and workplace in facilitating a significant reduction in 'them and us' attitudes and an associated weakening of union structure and influence in the workplace. We found no evidence of a reduction in 'them and us' attitudes, but a cohesive and influential union was associated with less intense 'them and us'.