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71.
The key contribution of this paper is to critically analyse advances made since the introduction of hospitality as a higher education subject, to capture contemporary thinking, and to support the recognition of the intellectual benefits for hospitality management theory and practices of a curriculum informed from a social science-based studies perspective. The benefits of this inter-relationship are demonstrated through the inclusion of an illustration informed by historical means of enquiry, which applies hermeneutical analysis and interpretation of St. Benedict's Rule (c. 530 A.D.). This serves to tangibly demonstrate the academic rigour, value, and educational gains achievable through a symbiotic relationship between hospitality studies and hospitality management. 相似文献
72.
Accounting ethics failures have seized headlines and cost investors billions of dollars. Improvement of the ethical reasoning and behavior of accountants has become a key concern for the accounting profession and for higher education in accounting. Researchers have asked a number of questions, including what type of accounting ethics education intervention would be most effective for accounting students. Some researchers have proposed virtue ethics as an appropriate moral framework for accounting. This research tested whether Smithian virtue ethics training, based on Adam Smith’s “The Theory of Moral Sentiments” (1790/1976), is effective in improving accounting student’s cognitive moral development (CMD). This research used a pre-test, treatment, post-test, quasi-experimental design utilizing the Defining Issues Test 2 (DIT-2) instrument to measure students’ CMD. Analysis of DIT-2 gain scores did show a significant improvement in subjects’ personal interest scores and a significant improvement in an overall measure of CMD, the DIT N2 index, whereas their DIT-2 post-conventional scores did not improve significantly. This research supports the proposition that the concepts contained in Smithian virtue ethics can contribute to an effective accounting ethics education intervention. However, further research is required to determine what concepts should be included to improve accounting students’ post-conventional moral reasoning. 相似文献
73.
Kevin?IbehEmail author Jeffrey E.?Johnson Pavlos?Dimitratos Jonathan?Slow 《Journal of International Entrepreneurship》2004,2(4):289-303
This paper provides some preliminary evidence on the behaviour of the micromultinational, an emergent player in the international entrepreneurship field. Using survey data from the Scottish Council for Development and Industry, it found that mMNEs originate from a mixture of high and low technology sectors and employ Foreign Direct Investment as well as international contractual approaches in servicing their foreign target markets. It also concluded that micromultinationals overseas market selection decisions were mainly influenced by market- and knowledge-seeking factors rather than considerations of psychic proximity. The implications of these summary findings for policy, theory and future research are discussed in the paper. 相似文献
74.
Kevin Gibson 《Journal of Business Ethics》2003,48(1):53-64
The so-called "Prisoner's Dilemma" is often referred to in business ethics, but probably not well understood. This article has three parts: (1) I claim that models derived from game theory are significant in the field for discussions of prudential ethics and the practical decisions managers make; (2) I discuss using them as a practical pedagogical exercise and some of the lessons generated; (3) more speculatively, I suggest that they are useful in discussions of corporate personhood. 相似文献
75.
This paper analyzes the sources of U.S. productivity
growth through 2004 and presents medium-term projections
for the U.S. economy. We attribute a substantial
portion of productivity gains over the past decade to production
and use of information technology equipment
and software. In the most recent years, we also identify a
growing contribution from sources outside the technology-
producing sectors. Our base-case projection for the
GDP growth rate is almost exactly three percent. We
emphasize the substantial range of uncertainty by presenting
an optimistic projection of 3.5 percent and a pessimistic
projection of only 1.9 percent.
JEL Classification D240,E230 相似文献
76.
77.
Steven J. Miller Eric T. Bradlow Kevin Dayaratna 《Quantitative Marketing and Economics》2006,4(2):173-206
Articles in Marketing and choice literatures have demonstrated the need for incorporating person-level heterogeneity into
behavioral models (e.g., logit models for multiple binary outcomes as studied here). However, the logit likelihood extended
with a population distribution of heterogeneity doesn’t yield closed-form inferences, and therefore numerical integration
techniques are relied upon (e.g., MCMC methods).
We present here an alternative, closed-form Bayesian inferences for the logit model, which we obtain by approximating the
logit likelihood via a polynomial expansion, and then positing a distribution of heterogeneity from a flexible family that
is now conjugate and integrable. For problems where the response coefficients are independent, choosing the Gamma distribution
leads to rapidly convergent closed-form expansions; if there are correlations among the coefficients one can still obtain
rapidly convergent closed-form expansions by positing a distribution of heterogeneity from a Multivariate Gamma distribution.
The solution then comes from the moment generating function of the Multivariate Gamma distribution or in general from the
multivariate heterogeneity distribution assumed.
Closed-form Bayesian inferences, derivatives (useful for elasticity calculations), population distribution parameter estimates
(useful for summarization) and starting values (useful for complicated algorithms) are hence directly available. Two simulation
studies demonstrate the efficacy of our approach.
JEL Classification C6 · C8 · M3 相似文献
78.
Kevin Gibson 《Journal of Business Ethics》1995,14(9):761-767
I believe that corporations should be held responsible for their actions. Traditional discussions about the moral responsibility of an organization have relied on a model of criminal intent. Demonstrating intent demands that we find a moral agent capable of intending, and this has led to problems. Here I replace the analysis based on criminal law by one based on tort law. Under this framework I suggest that corporations can be held responsible for the harms caused by their activities even if no person or persons in their decision making structure had formed malicious intent, since the sheer fact that the corporate environment encouraged or allowed negligence will be sufficient.Kevin Gibson is an Assistant Professor and associate of the Center for Ethics at Marquette University, Milwaukee. Dr. Gibson's research interests are in applied ethics, including business ethics and the ethics of negotiation. He is presently working on a major study examining unintended moral lapses. 相似文献
79.
Drawing on data from 916 Division 1 men’s college hockey games played during a recent six-year period in the Western Collegiate Hockey Association (WCHA), we find evidence that positive momentum within 458 two-game series does not exist when controlling for team quality. We find that neither victory nor the margin of victory in Game 1 of a two-game series is predictive of the outcome of Game 2. We suggest that loss aversion should be considered in relation to questions of momentum. 相似文献
80.
Kevin P. Gallagher 《Review of Political Economy》2014,26(4):594-617
For much of the 20th century the dominant view in macroeconomics was that cross-border finance needed to be regulated in order to balance the ‘impossible trinity’ first sketched by John Maynard Keynes in his two books on monetary theory. The dominant view in development economics during the same period was that cross-border capital flows need to be regulated for similar reasons but also to mobilize domestic resources for economic development. The view that capital mobility was something to be constrained fell out of favor in mainstream economics by the 1980s and 1990s. The experience of numerous financial crises in the past 20 years has spawned new economic theories that reintroduce the notion that cross-border finance can cause financial instability. One strand of new theory in this realm picks up from Ragnar Nurkse, Hyman Minsky, and others, and has become popular in many emerging market capitals and in the United Nations system. Another strand of new theory comes from modern welfare economics and is gaining ground in mainstream economics, central banks, and the Bretton Woods institutions. This paper examines these new breakthroughs and traces them to their origins in economic thought. Coupled with new econometric evidence on the efficacy of capital account regulation, the regulation of capital flows is justified now more than ever. 相似文献