论企业伦理化经营的价值与构建路径

企业伦理化经营要求企业的经营活动必须经得起伦理道德尺度的评判与检验,它是对企业将营利作为唯一目标的反思。企业伦理化经营不仅是整个社会和谐和持续发展的需要,也有助于企业提高声誉,树立良好的形象,与核心利益相关者建立起良好的关系。企业伦理化经营要建立失信惩罚机制、伦理化经营的治理机制,并制定和实施企业伦理规范。     

Consumer‐Generated Representations: Muslim Women Recreating Western Luxury Fashion Brand Meaning through Consumption

The aim of this paper is to explore the influence of consumer‐generated representations on symbolic brand meaning. The term consumer‐generated representation is used in this research to refer to the image created for a brand based on the defining characteristics of a consumer or group of consumers. A preliminary qualitative study consisting of 12 in‐depth interviews was conducted in Kuwait, specifically exploring Muslim female consumers as consumers of western luxury fashion brands. The findings show that Muslim female consumers generate “Modestly Sexy” representations that recreate meaning for western luxury fashion brands in Kuwait. Thus, marketers need to recognize the importance of managing consumer‐generated representations on a global scale.     

线路截断法在卷烟配送路径规划中的应用

卷烟配送路径规划是一个LS-VRP问题,同时要兼顾配送里程短、不同车辆配送任务均衡等要求.文章建立了基于任务量均衡、所用车辆最少、配送里程最短的多目标卷烟配送模型,并设计了基于线路截断的启发式算法进行求解,在实例运用中得到了较好的效果.     

Financial resource availability and corporate social responsibility expenditures in a sub‐Saharan economy: The institutional difference hypothesis

Studies done in developed economies have demonstrated a positive relationship between financial resource availability and CSR. Arguments that we term the Institutional Difference Hypothesis (IDH) drawn from the institutional literature, however, suggest that institutional differences between developed and developing economies are likely to result in different CSR implications. Integrating the logic of IDH with insights from slack resources theory, we argue that there exists a negative relationship between financial resource availability and CSR expenditures for firms in Ghana, a sub‐Saharan African emerging economy. We use lagged data from the Ghana Investment Promotion Centre and find that Return on Sales, Return on Equity, and Net Profitability were consistently associated with lower CSR expenditures. We highlight the implications of our findings for research and managers. Copyright © 2013 John Wiley & Sons, Ltd.     

Sustainability Development and the Quality of Assurance Reports: Empirical Evidence

There is a rising trend among companies to publish their sustainability or corporate social responsibility (CSR) reports. Assurance of these reports is a valuable voluntary tool to provide them with higher credibility. Nonetheless, the quality of assurance reports differs in practice and the objective of this paper is to provide evidence in this new area of research. Indeed, we are pioneers in developing an index to measure the quality of assurance reports. We choose the Spanish setting because it is the worldwide leading country as regards CSR reporting (KPMG, 2011; Sierra et al., 2012). We have found evidence on the determinants for CSR reporting posited by existing literature that have an impact on (a) the decision of companies to publish their CSR reports, (b) the decision to assure the CSR report or not and (c) the decision to hire the assurance services from an auditor or a consultant and the subsequent quality of the assurance report. Last but not least, our results from a sample of 161 CSR assurance reports evidence that assurance reports are of fairly acceptable quality, according to the index proposed. Furthermore, the value of the quality index is significantly higher if the assurance services are provided by an auditor (as opposed to a consultant) and if the CSR reporting company is larger. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.     

Consumers as researchers – innovative experiences in UK National Health Service Research

Consumer involvement is an established priority in UK health‐ and social‐care service development and research. To date, little has been published describing the process of consumer involvement and assessing ‘consumers’ contributions to research. This paper provides a practical account of the effective incorporation of consumers into a research team, and outlines the extent to which they can enhance the research cycle; from project development and conduct, through data analysis and interpretation, to dissemination. Salient points are illustrated using the example of their collaboration in a research project. Of particular note were consumers' contributions to the development of an ethically enhanced, more robust project design, and enriched data interpretation, which may not have resulted had consumers not been an integral part of the research team.     

百年老矿推行绩效管理方式的研究

结合开滦唐山矿业公司开采133年的实际,阐述了公司绩效管理概况以及改进的思路。文章重点论述绩效管理的意义,推行绩效管理的方法、运作方式,对老企业振兴,提高效益具有推广意义。     

Explaining Financial Management Behavior for Koreans Living in the United States

Using a cross‐cultural conceptualization with a targeted sample of Americans and Koreans, it was noted that Koreans exhibited more responsible financial management behavior than Americans after controlling for locus of control, financial knowledge, and income interactions. Overall, financial knowledge was positively related to responsible financial behavior. No direct effects on financial management behavior were noted for locus of control or household income. Locus of control was found to mediate the effect of financial knowledge on financial behavior for Koreans. Being Korean did moderate between financial knowledge and financial behavior.     

Involvement theory in constructing bloggers' intention to purchase travel products

Blogs recently have demonstrated their enormous marketing potential, and more and more travel advertisements are being posted in blogs. In light of this observation, this study aims to provide insights into the structural relationship among travel bloggers' involvement level, the advertising effect from blog messages, and travel bloggers' intention to purchase travel products. A travel blogger's purchase intention model was constructed and empirically tested. A total of 900 questionnaires were distributed to identified travel bloggers; 398 valid responses were returned. The data were examined with Structural Equation Modelling (SEM). The results demonstrated the positive impact resulting from the ad effect as well as the ad effect on purchase intention, which could be verified in travel blog environments. It also indicated that high-involvement travel bloggers are more likely to form favourable impressions with regard to ads in travel blogs. Travel blogs play a positive role in the processing of ad messages; brand management is essential to business marketers since brand attitude is the most influential factor related to the ad effect on purchase intention. Meanwhile, while ad attitude is not significantly effective concerning purchase intention, it remains essential in forming brand attitudes. Several implications for posting advertisements in travel blogs will be discussed and suggested in this paper.     

A model of community-based festival image

This study initiates an original inquiry into the image of community-based festivals (CBFs). A CBF image model was proposed and empirically tested based on existing destination image models. Four image constructs were identified as Attributes, Family and Friendliness, Affective Association, and Overall Evaluation. The interrelationships among these constructs were tested by structural equation modeling. The findings revealed that Attributes affects Family and Friendliness and Affective Association, which in turn, affects Overall Evaluation. This study also included visitor loyalty in the understanding of CBF image. It was found that repeat visitors had more favorable perceptions of the CBF than did first-time visitors. Significant perceptual differences were found in Family and Friendliness, Affective Association, and Overall Evaluation between the two groups of festival goers. In addition, it was revealed that loyalty exerted significantly negative interaction effects on the relationship between Attributes and Family and Friendliness, as well as the linkage between Family and Friendliness and Overall Evaluation. In addition, this study illustrated the importance of the support of local residents for CBFs. CBF planners and local tourism organizations would benefit from this study in terms of cultivating visitor loyalty to these festivals and building the destination's brand.