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21.
    
Karim Jamal  Shyam Sunder 《Abacus》2014,50(4):369-385
Financial accounting standards are set by organizations granted a significant degree of monopoly power by various governments. While there has been considerable debate on the merits of national (e.g., US Financial Accounting Standards Board (FASB)) versus international (International Accounting Standards Board (IASB)) monopolies, little attention has been paid to the merits of using competing standard‐setting organizations (SSOs) for setting accounting standards. We compare the standard‐setting processes of the FASB/IASB to the processes of four technology‐oriented SSOs to assess the role of competition. We also provide a case study of monopoly and competitive standards in telephony. Both telephony and accounting yield some gains from coordination, and similar arguments are used (under the labels of comparability and consistency of accounting) in debates about granting a monopoly to their respective SSOs. Our results show that a group of volunteers competing with the government‐sanctioned monopoly of International Telecommunications Union transformed the telephone industry. Thanks to this standards competition, we enjoy free video internet calling and massive cost savings. Implications for accounting standard setting are discussed.  相似文献   
22.
Marketing innovation is essential for small industries to transform products into profit; therefore, understanding its nature and determinants is of utmost importance. This study aimed at understanding marketing innovation and its determinants in the 60 small food industries in the rural areas of Tehran province, Iran. Using a census sampling method, 111 managers of these firms were interviewed. Results showed that the firms’ performance in marketing innovation is generally weak, and a higher level of radical innovation in marketing is perceived compared to the incremental innovation. Also, a cause-and-effect relationship exists between both product and organizational innovations and marketing innovation. Furthermore, while incremental marketing innovation was negatively influenced by formal R&D unit, product diversification, and the manager’s years of experience, radical marketing innovation was affected by the capacity of production, product diversification, and managers’ age and education. The study concluded that in order to boost marketing innovation, innovation should be made also in products and organization. In addition, in order to facilitate the process of marketing innovation, practical and updated training for managers encouraging incremental innovation in marketing, product diversification, and improving R&D activities in the studied firms should be regarded.  相似文献   
23.
This research, couched in the resource-based view of the firm, investigates the potential for reducing an organization’s decision uncertainty within its intellectual capital (IC) operating environment. Using structural equation modeling, we empirically test if organizational design can reduce the perceived uncertainty related to an IC context, which we refer to as knowledge uncertainty. We found evidence that decentralization and technology infrastructure support a results-based IC management control system which in turn is associated with reduced internal decision uncertainty. Finally, our statistics support a good overall fit for our model. Our findings suggest that if managers structure their organizational control systems appropriately for developing IC capabilities, these systems can lead to reduced internal uncertainty regarding human, structural, and relational capital.  相似文献   
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25.
    
In recent years, scholars have increasingly turned their attention to the separate areas of corporate social responsibility (CSR) and supply chain management (SCM). However, little scholarly attention has been paid to the transmission of CSR requirements from a small to medium-sized enterprises (SME) perspective. Drawing on institutional and innovation diffusion theories, this paper investigates to what extent the CSR requirements of customers influence the CSR activities of SMEs and their CSR requirements toward their own suppliers. Multiple mediation analysis was performed on data from a sample of 146,060 French SMEs. The findings indicate that the CSR requirements of customers have a direct negative effect on SMEs’ CSR requirements toward suppliers. However, the relationship becomes positive when we take into account the mediating role of the SMEs’ own CSR activities (i.e. economic, social and environmental activities). Furthermore, the study reveals that the indirect effect through economic CSR activities is the greatest, followed by social and then environmental CSR activities. Our main contribution is that implementing CSR activities within SMEs is a necessary step so that SMEs can be brokers in the transmission of CSR requirements in the supply chain.  相似文献   
26.
In January 1995, the Kobe earthquake devastated a major part of Kobe's distribution infrastructure. Apart from the expected complaints about lost sales, wholesalers reported some surprising comments after the reopening. Wholesalers stressed the advantages of newly designed distribution channels, especially the opportunity to end longstanding business relationships known as keiretsu. This study is concerned with the recent development of vertical collaboration in the Japanese distribution channel. Multiple regression analysis revealed that the supplier's service to wholesaler, the supplier's offerings to the wholesaler, and buyer's service to the wholesaler did contribute to the enhancement of the performance of the wholesaler. The three factors explained 16% of the wholesaler's performance. The regression analysis also showed that the wholesaler's intra-logistics activities contributed to the improvement of the performance of the wholesaler and explained 5% of its performance.  相似文献   
27.
    
With the rapid growth of the worldwide photovoltaic (PV) installation, the number of fire incidents involving PV systems also shows an increasing trend. Several studies revealed that installing PV systems on the rooftop has introduced an additional fire risk to the building. Therefore, risk assessment is required to identify the possible cause of fire initiation involving PV systems and subsequently provide the solar industry with fire risk information regarding PV faults. A BowTie analysis of rooftop grid-connected PV systems was conducted, where initiation of ignition was determined as the hazard and PV fires as the loss event. Four threats in the BowTie analysis were identified using fault tree analysis, that is, arc fault, ground fault, hotspot effect at PV modules, and overheating. Arc fault contributes the most to PV fire incidents, while poor installation of PV systems was found to be the primary underlying cause of all PV fault scenarios. The main factor is due to lack of fire safety knowledge and negligence behavior of the installers. The consequences of PV fires in the BowTie diagram were investigated from the event tree analysis. Twelve possible outcomes were identified and regrouped to five consequences, that is, respiratory poisons, electrical shock, fall from heights, asset damage, and fire propagation. The evaluation of the consequences of PV fire shows that electrical shock poses a very high risk to the surrounding people, including firefighters. Additional measures are proposed to reduce the impact of electric shock.  相似文献   
28.
Book Reviews     
John Tribe's paper 'Education for Ethical Tourism Action' (10 (4), 2002) proposes an action-oriented ethical tourism curriculum based on Aristotle's notion of phronesis, aimed at developing a disposition towards 'good' action rather than 'correct' action. This paper investigates the implications of Tribe's paper for the pedagogy and practice of sustainable tourism. Drawing upon Aristotle, it is argued that principles are an important guide to developing and exercising phronesis (practical wisdom) for living a good life, and for the practice of sustainable tourism. The paper also examines issues related to theoretical or scientific knowledge (episteme) and skill development (techne), and argues for a praxis-oriented curriculum that incorporates: (1) knowledge of sustainable-tourism principles, and (2) practice in which learned principles and phronesis (practical wisdom) constitutively guide tourism action and good conduct. The study also suggests that scholars and practitioners need to be more proactive and cognisant of the telos (purpose) and good of various tourism activities and curricula, for the individual and for the destination. Especially lacking in the study of sustainable tourism is discussion of the development of virtues and character for a good life in and through tourism. Virtue ethics offers potential for supplementing existing theories of rightness and obligation in sustainable tourism, and for conceptualising the meaning of 'good tourism'.  相似文献   
29.
    
In most developing countries of the world, large scale public food procurement and distribution systems (PFDS) have become too expensive for the country governments to support from their own resources. Despite high financial and administrative costs of the programs, the degree of seasonal price stabilization and price support achieved through the activities remain quite low. Using the Bangladesh PFDS as a case study, this research indicates that considerable improvements in price support can be achieved by providing credit to the farmers immediately after the harvest. If the government procurement is reduced by 50 per cent in Bangladesh, and providing 150 per cent of the cost of running PFDS as credit, Bangladesh can improve the farmers' income and achieve better stability of cereal prices at a cost less than one-third of the current costs of the PFDS.  相似文献   
30.
    
Like other special interest tourism products, homestay as a community-based tourism product has shown substantial growth in terms of number of visits in recent years. Nevertheless, compared to other special interest tourism products, visitor behavior in homestay tourism has been neglected by the literature. This study fills this void by investigating the relationships between perceived value, satisfaction, and behavioral intention, and by examining the moderating influence of psychographics in a homestay tourism context. Respondents were visitors who visited selected homestay villages in Malaysia. Multi-group structural equation analysis was used to test for group differences in the structural weights.  相似文献   
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