The Aftermath of Civil War

Using an event-study methodology, the article analyzes the aftermathof civil war in a cross-section of countries. It focuses oncases where the end of conflict marks the beginning of relativelylasting peace. The analysis considers 41 countries involvedin internal wars over the period 1960–2003. To providea comprehensive evaluation of the aftermath of war, a rangeof social areas is considered: basic indicators of economicperformance, health and education, political development, demographictrends, and conflict and security issues. For each indicatorthe post- and pre-war situations are compared and their dynamictrends during the post-conflict period are examined. The analysisis conducted in both absolute terms and relative to controlgroups of countries that are similar except for conflict. Thefindings indicate that even though war has devastating effectsand its aftermath can be immensely difficult, when the end ofwar marks the beginning of lasting peace, recovery and improvementare achieved.     

Inequality of Opportunity in Brazil: A Corrigendum

This note acknowledges and corrects a programming error in our paper “Inequality of Opportunity in Brazil” (Review of Income and Wealth, 53(4), 585–618, 2007). Once the error is corrected, our bounds approach to the identification of individual model parameters in the presence of omitted variable biases is much less useful than indicated in the original paper. In the specific context of the measurement of inequality of opportunity, this implies that the decomposition of overall inequality of opportunity into direct and indirect effects is not reliable. However, the parametric approach introduced in our paper remains useful for obtaining a lower‐bound estimate of overall ex‐ante inequality of opportunity, as proposed by Ferreira and Gignoux (2011).     

“城市·建筑·人”——构筑“以人为本”的绿色城市与宜居空间论坛纪实

在经历三十年的城市快速发展以后,如何更加科学的建设城市、运营城市,促进人与城市,人与自然,人与建筑,人与交通更加和谐,更加平衡,更加持续的发展,真正实行人口、经济、资源相协调的发展环境,已经成为当下非常紧迫的话题。在2011’未来城市可持续发展全球论坛暨第九届中国地产经济主流高峰论坛上,国内外众多专业人士、建筑师齐聚一堂,共同探讨绿色城市的发展。     

Institutional Change of Accounting Systems: The Adoption of a Regime of Adapted International Financial Reporting Standards

Richard Mattessich, New York: Garland Publishing (New Works in Accounting History), 2000, £43.00, xii +179pp. ISBN: 0-8153-3445-1     

Improving the effectiveness of academic-business models: an analysis of obstacles in R&D activities in service industries

This study aims to analyze how obstacles to industry–university relations affect the success of their cooperation models, using a sample of collaborations coordinated by the Technological and Industrial Development Center (CDTI) in research and development activities in service industries. The results show that for the industry partner the key considerations affecting the dynamics of cooperation with research organizations are missed deadlines and problems associated with the appropriation of results. The importance of these obstacles also has a negative effect on success, especially in aspects related to the results of the project and its overall performance.     

Is Cross-Cultural Similarity an Indicator of Similar Marketing Ethics?

This study compares Australian marketers with those in the United States along lines that are particular to the study of ethics. The test measured two different moral philosophies, idealism and relativism, and compared perceptions of ethical problems, ethical intentions, and corporate ethical values. According to Hofstede's cultural typologies, there should be little difference between American and Australian marketers, but the study did find significant differences. Australians tended to be more idealistic and more relativistic than Americans and the other results were mixed, making it difficult to generalize about the effects of moral philosophies on the components of ethical decision-making measured here. This is an important finding; as firms become increasingly more globalized, marketers will more often be involved in cross-cultural ethical dilemmas and it seems natural to assume that similar cultures will have similar ethical orientations. That assumption may well prove erroneous.     

An Exploratory Comparison of Ethical Perceptions of Mexican and U.S. Marketers

This is a study of the effects of a number of background variables on ethical perceptions of Mexican and U.S. marketers. This research investigates how a marketer’s personal religiousness, relativism, and the ethical values influence in perceptions of the degree of ethical problems in hypothetical marketing scenarios. It also examines differences between Mexican and U.S. marketers on these variables. The results show significant differences in perception between the countries, and we discuss the implications of these differences for cross-cultural business activities. The authors wish to thank Rebecca McLaughlin for her help with data collection in Mexico     

Information technology in business process reengineering

Today's environment is characterized by increasing levels of competition. Enterprises wanting to increase their market share or obtain profits must adapt to changes in the environment. Consequently, many changes in business methods are beginning to appear. One of them is business process reengineering (BPR), defined as the fundamental rethinking and radical redesign of business processes to achieve dramatic improvements in critical, contemporary measures of performance. Among the potential enablers of BPR is information technology (IT). IT makes it possible to obtain improvements in BPR, though not just by itself. This paper will demonstrate the importance of IT in one of the most prominent methodologies. Enterprises can make their tasks easier, redesign their organization, change the way they work, and achieve spectacular improvement using, among other enablers, IT. This paper was presented at the Forty-Seventh International Atlantic Economic Conference in Vienna, Austria, March 16–23, 1999.     

Toward an Understanding of Religiousness and Marketing Ethics: An Empirical Study

This study examines the influence of religiousness on different components of marketing professionals' ethical decision making: personal moral philosophies, perceived ethical problem, and ethical intentions. The data are from a national survey of the American Marketing Associations' professional members. The results generally indicate that the religiousness of a marketer can partially explain his or her perception of an ethical problem and behavioral intentions. Results also suggest that the religiousness significantly influences the personal moral philosophies of marketers.