The Impact of Management Development Practices on Organizational Commitment

Social exchange theorists argue that organizations that provide developmental assignments raise employee commitment. But such assignments may also undermine commitment by increasing the recipients’ value in the external labor market. We compare the effect of developmental assignments on organizational commitment with that of other development practices: coaching, mentoring, training, and support from the direct superior and senior management. We also test whether synergies arise when developmental assignments are combined with the other development practices. Using a sample of 312 highly skilled professionals working in over sixty countries, in a variety of industries and firms of various sizes, we find that developmental assignments are the strongest driver of organizational commitment, together with support from senior management. The positive relationship between developmental assignments and organizational commitment is weaker in the presence of other development practices. © 2015 Wiley Periodicals, Inc.     

Further insights into perceived value and consumer loyalty: A “Green” perspective

“Green consumption” is an increasingly important topic in today's society. The effect of the ecological value provided by traditionally non‐green products, such as automobiles, on their consumer's post‐purchase behavior, such as brand or model loyalty, requires further clarification. The present study provides qualitative and quantitative insights from car users on how the ecological aspect of consumption integrates into the link between perceived value and consumer loyalty intentions (value–loyalty link). In general, car usage is accompanied by perceived functional, economic, emotional, and social value. Perceived ecological value is shown to have a significant impact on these four value dimensions. The relevance of “green to have quality,” “green to save money,” “green to feel good,” and “green to be seen” in relation to loyalty intention is discussed. Results of a structural equation model and multigroup analysis provide the opportunity to derive both theoretical and applied implications. © 2011 Wiley Periodicals, Inc.     

Selbstoffenbarung im Social Web

The social web is based on active participation of users generating their own content and disclosing private information online. From the users?? perspective, however, the availability of private information on the web is risky and considerably compromises their privacy. The discussion of this issue is affected by the assumption that social web users do in fact disclose a great deal of personal information. So far, however, there is no representative data on this for the social web at large. For the first time, this paper introduces an internet-representative survey on self-disclosure in the social web. As findings show, the social web actually does encourage the provision of personal information. A number of factors influencing self-disclosure are investigated, analyzing the so-called ??privacy paradox??, the contradiction between attitudes towards privacy and actual behavior, which is shown in this paper as also existing on a behavioral level (??privacy behavior paradox??). Other factors influencing self-disclosure behavior were investigated: education, internet experience, extent of social web use, as well as gender and age. Results indicate that notably young users, who focus on particular social web applications, tend to reveal many personal details. Besides, a slight correlation of self-disclosure with education and internet experience could be detected.     

Wenn Nerven schmerzen

Ursachen und Symptome - Chronische neuropathische Schmerzen verursachen aufgrund ihrer Charakteristik einen gro?en Leidensdruck. K?rperfunktionen und Lebensqualit?t sind h?ufig stark beeintr?chtigt. Welche Arten des neuropathischen Schmerzes müssen unterschieden werden und wie werden sie diagnostiziert?     

Future Nonaudit Service Fees and Audit Quality

Prior to the Sarbanes–Oxley Act of 2002, audit partners experienced economic pressure to grow revenue from the sale of nonaudit services to their audit clients. To an auditor who is highly rewarded for revenue generation and growth, nonaudit services may represent a particularly strengthened economic bond with the client. Prior research shows that, in general, nonaudit service fees received in the current period do not impair audit quality. We examine a different setting. We propose that auditor independence can become impaired, and audit quality compromised, when clients that currently purchase relatively low amounts of nonaudit services, increase their purchases of nonaudit services from the auditor in the subsequent period. We test our prediction in the context of earnings management as a proxy for audit quality, measured by (a) performance‐adjusted discretionary accruals and (b) classification shifting of core expenses. Our results indicate that prior to the Sarbanes‐Oxley Act, rewards to the auditor in the form of future additional nonaudit service fees from current‐year high fee‐growth‐opportunity clients adversely affects audit quality. This effect is particularly strong among companies with powerful incentives to manage earnings. Our findings indicate that regulators should consider the multiperiod nature of the client–auditor relationship when contemplating policies that restrict nonaudit services, as well as the overall environment in which audit partners operate. This might include partner compensation arrangements that put pressure on audit partners to focus on increasing revenue at the expense of audit quality.     

Factors Determining the Development of Non-cash Payments in Rural Areas in Poland

This article aims at characterization and assessment of the financial behaviors of rural dwellers on non-cash payment markets and identification of factors determining the intensity of using individual methods of payment by the inhabitants of rural areas. The main source of data used for analysis and inference was information originating from the authors＇ own investigations conducted in 2013 on a group of 500 rural households and on a group of 150 trade and service points operating in non-urbanized areas. This work made use of statistical summary measures and Z2 independence test. According to the results of the conducted studies, forms of payment used by rural dwellers depend on many variables, of demographic, economic, and psychological character. Cash payments are more frequently used by persons possessing vocational or secondary education, elderly people, old-age pensioners, annuitants, or households with lower incomes. Also, persons who do not trust financial institutions or do not perceive benefits resulting from the use of non-cash instruments prefer cash. It is a group of households which require urgent educational activities in the area of non-cash payment instruments. A significant barrier to using non-cash payment instruments by rural dwellers was a limited access to non-cash channels. It is connected in the first place with a poorer development of financial infrastructure in rural areas （banks or cash points）, insufficient Internet access conditioning a possibility to use electronic banking points, and also a worse development of credit card acceptance network. As has been demonstrated by the results of conducted studies, the main reason for a lack of point of sale （POS） terminals in retail and service-providing points operating in rural areas, in the opinion of their owners, is the very high interchange fee （50% indications）, which under Polish conditions is one of the highest in the European Union （EU）.     

Futures: A question of values-consciousness-choices

How important is the quality of values, worldviews, consciousness and choices in the theory and praxis of futures studies and the creation of possible futures? This paper is based on an unpublished Ph.D. Thesis (that is now accessible on the ADT database on the internet), a case study about the evolution of values, consciousness and choices in 12 Australian women's lives. It contains a summary of the impact of the Women's Liberation Movement on these women's values and consciousness, their current values and consciousness, as well as some of their hopes and concerns for the future. Many of the value priorities these women share stand in remarkable contrast to mainstream patriarchal ethics. These women's values also find themselves in uneasy relation to patriarchal worldviews, future visions and futures studies and in important ways surpass them. Based on my research, I propose questions and suggestions in regards to futures studies.