Some unresolved ethical issues in auditing

Independence is a fundamental concept to the audit. There is a clear relationship between independence and conflict of interest in all professions. This paper examines this relationship in the auditing profession and in the context of three specific practices. The paper analyses these practices by using the Davis model of conflict of interest. The results of this analysis give rise to some interesting questions for the ethical practices of the auditing profession.Sally Gunz teaches business law at the School of Accountancy, University of Waterloo, Waterloo Ontario. She is a former legal practitioner whose research interests include ethical and legal issues of concern to auditors and studies of the corporate counsel profession.John McCutcheon teaches accounting at the School of Business and Economics, Wilfrid Laurier University, Waterloo, Ontario. His research interests include analyses of alternate approaches to the liability of auditors for negligence and various issues in management accounting.     

Interpreting value in the customer service experience using customer-dominant logic

Abstract

Traditionally, customer value has been examined from the perspective of the firm. New understandings of customer value from the customer-dominant logic perspective of services emphasise the need to move away from the service-dominant perspective and adopt a customer-based approach that considers value within the broader context of a customer’s lifeworld. This article explores how individual customers make sense of their participation in an extraordinary, commercially-driven consumption experience. A phenomenological approach is taken to understand the lived experience of these participants. The findings of this exploratory study reveal the highly complex nature of value in the experience in the chosen context of luxury driving experience days. Theoretical and managerial implications are discussed.     

The future of work and work-life balance 2025

This paper explores the concept of the future of work and identifies some of the challenges that Europe will increasingly face in regards to economic, social and demographic changes. We argue that workers will find themselves in an age of transition driven by new technological opportunities and the feminization of the labor force. The consequences of these changes will affect the organization of future work and the concept of the work-life balance. Special attention is given to the Scandinavian models and cases, as the welfare states of the north are often regarded as being on the forefront concerning the work-life balance. We will demonstrate how aging is affecting Denmark and purport that the Scandinavian model will face significant challenges. We describe the components of work-life balance and present alternative fictionalized scenarios for future work that highlight the interplay between macroeconomics and the work-life balance.     

Understanding the Level of Marketing Activity in the Leisure Sector

The level of marketing activity in services businesses has been widley debated in the services literature. The article reviews the application of marketing analysis, planning and control activities in one area of the leisure sector: wildlife attractions, zoos and safari parks. The analysis combines a literature review with secondary data collection and semi-structured personal interviews with senior managers at key establishments. The findings highlight the use of recongnised strategic and tactical marketing concepts which are subsequently related to a recognised model of services marketing. The relevance of the services marketing model is seen to vary for different groups of establishments. The terms minimalists, entrepreneurs and planners are used to reflect the level of marketing activity undertaken.     

Competition,Strategy, Technology and People: The Challenges Facing PR

A recent survey of leading UK PR practitioners has identified a dynamic, swiftly evolving environment for the public relations industry. Heightened competition, wide-ranging new opportunities and threats stemming from the perceived need to internationalize, the desire for more influence in clients' business strategy formulation, training and recruitment dilemmas, ever-changing technology and an increasing requirement to evaluate the worth of PR are only some of the most pressing issues. This article reviews the survey's findings—revealing a complex and swiftly evolving marketplace—before drawing out some of the principal implications. There are interesting parallels with events in advertising.     

资本设备销售完成今年预期值

随着全球各地涌现出40多家新代工厂,分别处于在建、添加新设备或者扩大生产规模的状态,加之电子行业目前正由200mm转向300mm晶圆生产,资本设备的定购额目前已经达到许多分析家当初所预计的2006年全年的产量。事实上,国际半导体设备与材料公会(SEMI)在其最新一期网络季报中,对2006年资本设备市场增长的预测比原来翻了一番还多(原始预计增长率为9%,而现在已提升到20%)。明年这一市场的增长很可能不会像最初所预计的那样强劲,但     

ATE行业增效求生存

如今,运营重点集中在减少成本和增强快速响应能力上自从2001年,自动测试设备(ATE)市场增长相当缓慢甚至陷于停滞,然而,ATE制造商Advantest(爱德万)、Agilent(安捷伦)、Credence(科利登)和 Teradyne(泰瑞达)为了争夺市场份