Walking the talk in diversity management: Exploring links between strategic statements,management practices,and external recognition

Despite a link between external recognition for diversity management and important financial outcomes, very little research has examined the organizational efforts that can lead to such external recognition. To address this gap, this study examines the links between strategic diversity statements, diversity management practices, and external recognition of diversity using the theoretical lenses of the resource-based view (RBV) and institutional theory. Data on diversity statements and practices were collected from 27 Fortune 1000 companies, and, using a time-lag approach, external recognition data were collected from professional organizations one year later. Results show that organizations that “walk the talk” and institute both diversity statements and practices were more likely to gain external recognition. This study provides timely and practical recommendations for hospitality firms to integrate diversity statements with diversity practices, a process that may lead to external recognition and thus to favorable outcomes.     

基于Gompertz曲线模型之上的中国千人汽车保有量中长期预测

本研究从整个汽车产业的角度出发,站在国家经济发展的背景下利用人均GDP和汽车保有量的Gompertz曲线模型预测了我国汽车保有量在未来几十年内的发展趋势,我们借鉴了OECD发达国家和新加坡等新兴发展中国家汽车保有量达到饱和的发展历程,在它们的经验之上并结合我国的实际情况测算我国的汽车保有量,结果显示中国的汽车保有量已经在沿着Gompertz曲线的轨迹向前发展,并且已经进入了一个高速发展时期,2001~2008年的历史数据显示,这段时间内的中国汽车千人保有量以每年3.37辆的速度在上升,在之后的预测期内,这种快速上升的趋势会一直持续下去直至2037年左右,这期间中国千人汽车保有量,快则以每年7.29辆的速度,慢则以每年2.34辆,中等以每年4.8辆的速度增长,2037年之后,中国的汽车保有量会进入饱和期,其增长速度放缓,保有量高则达到310,低则达到106,中等达到217辆的水平,对应的人均GDP分别为每年40万元,25万元和9万元(2009年价格水平)。     

ARM处理器S3C2410与SJA1000不同总线类型的接口设计研究

文章讨论了ARM9内核处理器S3C2410与CAN控制器SJA1000的总线接口的差异性,提出了SJA1000和S3C2410接口设计方案.该方案成本低,性能稳定,可以作为其他ARM及DSP的此类接口设计参考.     

Cost-based pricing: Behavioral aspects of price decisions for capital goods

Some empirical research is reported upon the question, whether the type of cost calculation has a significant influence on suppliers' price decisions in capital goods markets. Experimental findings indicate that highly aggregated cost information (full cost accounting) effects ceteris paribus higher offering prices than disaggregated cost information (complete transparency of cost structure). A complex causal model of price decisions in this field is developed which is capable of giving further insights into the empirical effects of psychological variables in the price decision process.     

Social Standards: Toward an Active Ethical Involvement of Businesses in Developing Countries

As a consequence of the changing conditions of doing business, we can observe the emergence of an increasing number of industrial and company-specific codes of conduct, as well as social and environmental standards. This paper considers these initiatives as being self-regulating governance mechanisms, which are characterized by a process of voluntary adherence on the part of firms to certain mechanisms or principles that seek to promote a “good society.” Two specific internationally established standards are discussed: Social Accountability 8000 (SA 8000) and AccountAbility 1000 (AA 1000). These institutionalized approaches are described and then contrasted in relation to a number of different factors, particularly the degree to which they foster “reflexivity,” in terms of how businesses think about these issues, and “dialog,” in terms of how businesses interact with stakeholders. Such questions are relevant to the ways in which these standards might be introduced and implemented, and which of these institutionalized approaches are the most promising for international businesses in developing countries. Dr. Thomas Beschorner is the head of the Social Learning and Sustainability Research Group in the Faculty of Business, Economics, and Law, University of Oldenburg, Germany. He is currently a Visiting Professor in the Department of Sociology, McGill University, Montreal, Canada. Dr. Martin Müller is an Associate Professor for Production and Environment in the Faculty of Business, Economics, and Law, University of Oldenburg, Germany.     

What causes turnover among women on top management teams?

Women have made major inroads in the upper echelons in recent years, and not surprisingly, this trend has caught the attention of researchers in the management discipline. Recent empirical evidence reveals that greater the representation of women on top management teams, higher is the performance of the organization. Representation on the team needs to be investigated in the context of managerial turnover since turnover can have an adverse impact on organizational performance. Most turnover studies have focused on the determinants and consequences of turnover among managers on the top management teams without specifically isolating the effects for men and women. This can partly be attributed to the minimal to negligible presence of women on the teams. However, as women have ascended the top ranks of organizations in large numbers in recent years, it is important to examine what causes them to turnover at twice the rate of male managers as anecdotal evidence reveals. In this study, I examine the factors that cause turnover among women of Fortune 1000 companies. Also, following turnover, I examine the paths of the women managers who left their organizations.     

The costs and benefits of retirement policies at U.S. audit firms

The mandatory retirement age within U.S. Big 4 audit firms ranges from 55 to 62, which has attracted controversy and legal scrutiny. The potential costs of an earlier retirement age include the loss of established networks, experience, and expertise. However, studies in non-U.S. jurisdictions conclude that partners nearing retirement disengage from their work, which manifests in lower audit quality. Using intensive hand-collected data on the age of 3,148 U.S. audit partners, we provide the first evidence of the costs and benefits of mandatory retirement policies at U.S. audit firms. We find that audit quality does not vary, but that fees are significantly higher for U.S. partners approaching retirement. These findings suggest that U.S. mandatory retirement policies are forcing out experienced revenue earners that are producing audit quality equivalent to younger partners. Additional analysis reveal that partner retirements are mechanisms to promote and grow the client portfolios of younger and female audit partners, and therefore increase partner diversity. Our additional analysis of non-U.S. audit partners leading audits of U.S. listed companies shows that partners approaching retirement are associated with lower audit quality across certain measures. This suggests that the audit quality of older U.S. partners is superior to their non-U.S. counterparts.     

蒸汽发生器排污管嘴压降研究及蒸汽发生器管板排污孔设置方式探讨

本文通过对蒸汽发生器管板排污流道(包括排污管嘴)进行有限元建模分析,利用STAR CCM+程序模拟蒸汽发生器管板中实际流动情况,得到管嘴出口处压力值,为计算蒸汽发生器排污管嘴阻力系数K值提供有力支持。本文同时利用STAR CCM+对蒸汽发生器管板排污孔不同数量和不同位置分布的三种设置方式进行有限元模拟,探讨三种不同设置下近管板平面流场分布和排污能力差异。本文最后对三种不同排污孔设置下排污管嘴K值进行比较分析,综合探讨考虑排污效果、避免闪蒸两类因素下,排污孔最优设置方案。     

Why Excel?

Advanced Placement economics leaves thousands of high school students with a misleading impression of modern economics. The courses fail to cover key sources of growth and prosperity, including private ownership, dynamic competition, and entrepreneurship. The tools of public choice economics are totally ignored. Government is modeled as a corrective device available to impose ideal solutions. Market failure is covered, but there is no such thing as government failure. The macroeconomics course reflects the simplistic 1960s Keynesian view of stabilization policy. Time lags, incentive effects, secondary effects of budget deficits, and other factors that complicate effective use of stabilization policy are almost entirely ignored. In contrast, the 20 Voluntary National Content Standards in Economics of the Council for Economic Education illustrate what a balanced course in modern economics would look like.     

CS1000集散系统在新扩建汽机锅炉中的应用

本文主要介绍了日本横河公司的CS1000集散系统在我公司的应用情况。