传统品牌建设成败分析及信息网络社会下品牌建设的建议

传统企业品牌建设有成功,也有失败,信息网络社会是一种先进生产力下的社会形态,在此环境下消费者及其社会活动都发生了很大的变化,存在着新的影响品牌建设的因素。借鉴传统社会品牌建设的成功、失败原因,结合新的环境因素,提出信息网络社会下品牌建设的建议。     

A Typology of Communicative Strategies in Online Privacy Policies: Ethics, Power and Informed Consent

The opaque use of data collection methods on the WWW has given rise to privacy concerns among Internet users. Privacy policies on websites may ease these concerns, if they communicate clearly and unequivocally when, how and for what purpose data are collected, used or shared. This paper examines privacy policies from a linguistic angle to determine whether the language of these documents is adequate for communicating data-handling practices in a manner that enables informed consent on the part of the user. The findings highlight that corporate privacy policies obfuscate, enhance and mitigate unethical data handling practices and use persuasive appeals to increase companies’ trustworthiness. The communicative strategies identified provide starting points for redesigning existing privacy statements with a view to communicating data handling practices in a more transparent and responsible manner, laying the groundwork for informed consent.     

Management Information System – A Tool for Corporate Sustainability

This paper represents the attempt to define a methodology that can evaluate the degree to which companies' information systems correspond to needs determined by the objectives of sustainability the firm imposes on itself. The result is the creation of a general model which define the correct approach to evaluating information systems – a model which should be adapted to the specificity of each single company which intends to adopt it. In the chart indicated, we obviously have not considered activities connected to the implementation of the survey system, which are particular to each company's situation. The first part of the paper consists of an overall introduction to the approach that has been used to assess the (MIS) of Granarolo, one of the Italian companies involved. The case study contains a profile of the company, the analysis of its MIS referred to the three dimensions of sustainability, and an evaluation of the strong points and issues to be developed. This approach to evaluate the gap between desired requirements of an information system for sustainability and current data available in a firm, has proved its consistency and usefulness. It helps to understand where data are, which dimensions, spheres, stakeholders account for and what is the level of integration between different information systems existing in the firm.     

Competitive analysis

Despite the strategic importance of understanding competitive structure and the dynamics of competitive behavior, there has been almost no empirical study of how managers perform these analyses. We provide a conceptualization of how competitive analyses can be framed by decision makers and for researching how human biases in decision making and corporate culture impact on the nature and use of competitive analysis information.We are grateful for the comments of George Day, Peter Dickson, Pete Fader, Don Lehmann, Rajan Varadarajan, and David Wheaton on an earlier version of this paper.     

Environmental Management Accounting: A Case Study Research on Innovative Strategy

The aim of this paper is to conduct an in-depth study on environmental management systems developed in the ceramic tiles sector. This study is conceived as an improvement on a previous survey related to an environmental diagnosis of the ceramic tiles sector where some incongruities between environmental explicit speeches and environmental actions were detected. Such incongruities revealed that firms assumed to be highly environmental committed while from facts this commitment was not so high proved. So, it was necessary to introduce case study research methodology to clarify and to understand the reasons of these inconsistencies. The main objectives of our case study research are two. The first one consists in determining the relationship between firms and environment, analysing environmental positions in companies assumed in their environmental strategy and their environmental behaviour reflected in facts, while the second one attempts to establish the role played by the accounting information system in the environmental management systems of the companies in the sector. Our case study research reveals the elaboration of a larger amount of environmental accounting information for internal use than for external one. This fact is due not only to the inexistence of regulations about environmental disclosures in Spain, at that time, but also to the importance of environmental internal accounting information for management which supports the prevalence of decision-usefulness theory in the implementation of environmental management systems.Lecturer of Management Accounting in the Department of Finance and Accounting of the University Jaume I of Castellon (Spain). PhD in Business Management, with a focus on Environmental Management Accounting. Participant in several research funding programmes related to Environmental Management in Spain, Scotland and Guatemala.     

Identifying and Developing Measures of Information Technology Ethical Work Climates

A model of information technology (IT) ethical work climates is presented. Using these ethical work climates and data collected from a national mail survey of Association for Computing Machinery (ACM) members, empirical measures were developed and evaluated. A mailing of 2446 questionnaires was sent to ACM members and 136 usable responses were returned (5.6%). Using these data, an exploratory factor analysis was performed using principle components analysis to identify the IT ethical work climates from the data. Six of these work climates were identified as predicted by the model. Two ethical work climates that were combinations of the proposed climates were also identified.From the results of the exploratory factor analysis, a confirmatory factor analysis was performed using Calis in PC SAS version 8. The purpose of this analysis was to evaluate the overall fit of these measures to the data and evaluate the psychometric properties of the measures. The fit of the IT ethical work climates model was acceptable. The psychometric properties of these measures were good. Based on these results, conclusions, limitations of the study, and directions for future research are proposed.     

Efficiency in IPO Issuance Processes?

Is the online auction an efficient mechanism for pricing initial public offerings (IPOs)? Its intent was to minimize first day price surges in IPOs, which represented “money left on the table” for issuers. Evidence from Google's IPO suggests that the online auction process may not have minimized the first day price surge, since 82 percent of the IPOs issued in 2004 using the traditional process experienced less of an increase. Furthermore, a comparison of auction IPOs with traditional IPOs issued in the same year and in the same threedigit SIC code suggests that 44 percent of the auction IPOs have greater first day price surges than their traditional counterparts. A broader comparison of the pricing behavior of auction IPOs with traditional IPOs presents a mixed picture and suggests that the size of underwriter may be an important factor. The mispricing that occurs in auctions may be due to an informational asymmetry on the part of small investors. This informational gap could arise because small investors lack access to the information sources that institutional investors have or because companies are not required to provide detailed information in the online process, inasmuch as they don't undergo the rigorous scrutiny of investment banks in the traditional bookbuilding process. This informational gap may be alleviated by the SEC reforms of the “quiet period” and by the issuer providing more detailed information on the uses of the funds.     

Professional Ethics in a Virtual World: The Impact of the Internet on Traditional Notions of Professionalism

Numerous articles in the popular press together with an examination of websites associated with the medical, legal, engineering, financial, and other professions leave no doubt that the role of professions has been impacted by the Internet. While offering the promise of the democratization of expertise – expertise made available to the public at convenient times and locations and at an affordable cost – the Internet is also driving a reexamination of the concept of professional identity and related claims of expertise and standards of integrity.This paper begins with a presentation of case studies illustrating the ease by which impostors infiltrate the ranks of professionals. Reports of individuals masquerading as professionals via the Internet often reveal that these imposters cause harm to the unwary victims who rely on assertions of professional expertise. Such reports motivated the authors to examine the origins and evolution of the traditional roles of professions and professionals in today’s society, as well as question how, or whether, the standards for professional practice have been adapted to the challenges posed by technology, i.e., do statements of professional ethics provide a ‘guiding light’ for practitioners and their clients in the cyber age? The authors challenge the professions to consider the notion that technology forces a confrontation between the guild-like aspects of a profession that have served, on the one hand, to protect a profession from encroachment and, on the other hand, have purportedly protected the public.The authors conclude by presenting an examination of websites that show recognition of the challenges that the Internet poses to professionalism, as we have known it. Detailed discussion of the websites of two professions illustrates different approaches to responding to these challenges.     

Equity market data, bank failures and market efficiency

The paper examines the informational content of market data for long-term horizons in models, which predict bank failure. Univariate results document patterns such as declining prices, negative returns, declining dividends, and rising return volatility, up to 4 years before failure. Multivariate analysis shows that market information improves the failure predictive content of traditional models, which are based on accounting data. Out-of-sample predictions show that the use of stock market data does improve the forecast of bank failure. Furthermore, the persistence of this contribution generally increases with greater distances from the date of failure documenting the forward-looking nature of financial markets.     

以科学发展观论我国政府支出的管理策略

政府通过财政支出行使职能,和谐社会的构建要求政府有恰当的政府支出规模和科学合理的支出结构。转型时期我国的支出规模和结构都面临着调整和变革。本文认为政府及其职能部门,应立足科学发展观的要求,以各自的立场和职能为基础,从宏观和微观两个层面加强政府支出的管理。