Do ‘Good Governance’ Codes Enhance Financial Accountability? Evidence from Managerial Pay in Dutch Charities

This paper examines the initial impact of a ‘good governance’ code for charitable organisations that was promulgated in the Netherlands in 2005. Data are gathered from publicly available annual reports of 138 charities in the post‐implementation phase of the code (2005–2008). We first examine whether the code altered charities’ governance structures. Next, we investigate managerial pay as a key aspect of discharging financial accountability because prior literature focused on ‘excessive’ compensation. The findings indicate that a strengthened governance structure positively affects the likelihood of disclosing information concerning managerial pay, as well as mitigating managerial pay level.     

Designing Ethical Organizations: Avoiding the Long-Term Negative Effects of Rewards and Punishments

Ethics researchers advise managers of organizations to link rewards and punishments to ethical and unethical behavior, respectively. We build on prior research maintaining that organizations operate at Kohlbergs stages of moral reasoning, and explain how the over-reliance on rewards and punishments encourages employees to operate at Kohlbergs lowest stages of moral reasoning. We advocate designing organizations as ethical communities and relying on different assumptions about employees in order to foster ethical reasoning at higher levels. Characteristics associated with ethical communities are identified and AES Corporation and Semco S/A serve as examples of corporations exhibiting the design characteristics and assumptions of ethical organizations.     

A strategic framework for terrorism prevention and mitigation in tourism destinations

Tourism destinations and tourists have always been ‘soft targets’ for terrorist activities. Although it is widely acknowledged that it is no longer a question of ‘if’ terrorists will strike but rather a question of ‘when’, ‘how’ and ‘how prepared’ the destination is to deal with them, the crisis management frameworks proposed by the literature appear to offer little help to tourism authorities in the development and implementation of a strategy aiming at the prevention and mitigation of terrorist attacks. This paper first discusses the premise that Destination Management Organizations can and should play an active role in the co-ordination of tourism stakeholders in addressing the threat of terrorism. Then, based on the analysis of interviews with 16 experts on terrorism and tourism, it offers a framework for the development and implementation of a destination-specific anti-terrorism strategy.     

公共利益辨析

从2004年起,我国宪法与行政法学界对公共利益的概念展开了激烈的讨论。本文在借鉴其他学者观点基础上,对界定公共利益概念的必要性、公共利益的内涵和界定公共利益的方法做一个简单的梳理。     

我国农民合作经济组织生成机理探析

发展农民合作经济组织是解决我国三农问题的一条有效途径,对农民合作经济组织生成机理的深入分析和准确把握是推进我国农民合作经济组织进一步发展的关键。从我国整个农村社会系统出发,对我国农民合作经济组织生成的基本动因以及农民组建合作经济组织的潜在收益和合作成本进行深入剖析,力图把握我国农民合作经济组织生成的内部机理。     

环保民间组织在环境公益诉讼中的主体资格研究

中国环保民间组织从无到有、从小到大得到了迅速发展,不仅成为环境保护领域的重要力量,而且成为推动环境公益诉讼的主力军。随着可持续发展理论与实践的日益深化,关于环境公益诉讼的思考成为了学术界探讨的焦点,其中,对环保民间组织在环境公益诉讼中的原告主体资格更是不断进行着深入的探索。通过对相关立法和司法解释中环保民间组织环境公益诉讼主体资格的探讨,为环保民间组织在未来环境公益诉讼中路径的选择指明方向。     

制约与优化：我国农村基层社会组织制度环境中的政府因素分析

制度环境在很大程度上影响和制约着农村基层社会组织的发展。有效制度供给不足、价值取向偏差、行为效度有限是当前我国农村基层社会组织制度环境中的主要政府制约因素。优化农村基层社会组织的制度环境,应消除模糊认识,端正官员态度,明确政府责任;应改革和创新社会组织管理体制机制,完善相关法律法规,加大培育扶持力度和规范引导。     

Context and Action in the Transformation of the Firm: A Reprise

This article returns to address the strengths and limitations of Pettigrew 1985 and 1987. It then responds to two of the main deficiencies of those publications. These are the failure to link context to process to outcome in those studies and in process scholarship more generally and the limited treatment of the method of process analysis offered by Pettigrew in 1985 and 1987. The article then compares and contrasts the methods of five additional process scholars – Mintzberg, Burgelman, Langley, Van de Ven, and Eisenhardt – to highlight developments in the conduct of process research since the mid and late 1980s, and to identify a set of pointers for the conduct of future process research.     

Achieving Competitive Advantage Through the Application of Open Systems Theory and the Development of Strategic Alliances: A Guide for Managers of Nonprofit Organizations

ABSTRACT

To effectively compete in today's competitive business environment, nonprofit organizations need to operate as open systems developing strategic alliances with key actors. To help managers of nonprofit organizations develop such relationships, open systems theory is explained, the phrase “strategic alliances” is defined, and a system of alliances is presented as a tool for identifying and analyzing potential relationships.     

You've Come a Long Way,Buddy!

With some regularity over the past several decades, the notions and images that helped define prior standards of ap- propriate male behavior have been discarded for new ones that pre- sumably better accommodated the times. As a result of the latest transformation, traditional sex role boundaries between the genders began to fade. Over the last half-decade or so advertising itself has increasingly reflected a transposition in sex role portrayals that has come to be labeled as reverse-sexism (Boddewyn, 1991). The conse- quences associated with the emergence of these sex role reversals and the accompanying possibility that men or women may react negatively to their new gender depictions in advertising are ad- dressed in this national study.