Improving Consistency for DIT Results Using Cluster Analysis

In this article, cluster analysis is used to explore the conflicting results reported when the Defining Issues Test is used to explain moral reasoning ability in business situations. Using a convenience sample, gender, age, work experience, and ethics training were examined to determine their impact on the level of moral reasoning ability as measured by the Defining Issues Test. Using the whole sample, a significant difference was found for average P scores reported for males and females, but no significant differences were found based on age, work experience, and ethics training. However, the sample fell into distinct clusters that identified distinct male and female groupings. While females naturally fell into two distinct high- and low-moral reasoning ability clusters, male clusters were dominated more by work experience and ethics training. Clearly there are other factors mitigating the level of moral reasoning ability for males which require further exploration. The findings suggest that while the P score provides an initial point of comparison, the real benefit to the test is in exploring what is different for males and females in terms of training needs, and the impact of work experience on the moral reasoning ability, and most importantly, how to make ethics training enticing. Recommendations for future research are also discussed. Carmel Herington is a senior lecturer in the Department of Marketing, Griffith University Gold Coast Campus, Australia. Her research interests include service quality and the provision of service quality through relationship building, internal relationships and their impact on other relationships of the firm, ethical business practices and marketing education. She has published in Qualitative Market Research, European Business Review, Academy of Marketing Science Review, Journal of Travel Research, Journal of Marketing Education, amongst others. Scott Weaven is a lecturer in the Department of Marketing, Griffith University, Gold Coast Campus, Australia. His research interests include service quality in asymmetric exchange relationships, motivational incentives analysis and business model choice, gender issues in small business management and marketing education. He has published in such scholarly journals as the International Small Business Journal, Journal of Marketing Channels, Academy of Marketing Science Review, and Assessment and Evaluation in Higher Education.     

试析"国家与社会关系"理论视野下的"三农问题"

西方近代开创的政治国家与市民社会理论中不同流派在理论基础、逻辑进展和价值选择等方面的共性,提供了研究国家与社会关系变迁这一共同理论分析框架。分析和探究解决“三农”问题的先决条件和最终取向,对现有理论和观点提出新的评价,深层次解决“三农”问题应从强化国家对农民利益的保证、促进市民社会的构建和土地产权的市场化入手。     

浅议新债务准则中存在的若干问题

为了规范债务重组行为，避免上市公司利用重组粉饰利润、包装企业业绩行为的发生，财政部颁发了新的债务重组准则。如今，新准则已实施了两年多，新准则是针对不完善的股票市场采用的权宜之计，其中仍存在有争议的问题，因而对其进行分析探讨，以使其进一步完善就极为必要。     

社区银行经营发展问题研究——以桂林“小能人”社区银行为例

当前经济环境下银行业竞争日趋激烈,发展零售业成为银行重要转型发展方向,2013年以来国内开始涌现出大批社区银行。根据国际经验,社区银行不仅为银行业提供新的利润增长点,同时能满足中小企业和个人的多元化金融需求。本文通过介绍桂林银行＂小能人＂社区银行创新实践,总结对比发达国家社区银行发展经验,分析目前社区银行发展中需关注的问题,提出促进社区银行发展的政策建议。     

食品安全事件对相关上市公司的溢出效应研究——以酒鬼酒塑化剂风波为例

食品安全问题不仅损害消费者的身体健康,而且对同行业公司的发展带来严重影响。以酒鬼酒塑化剂风波为例,采用事件研究法分析食品安全事件对同行业上市公司带来的溢出效应。研究发现,酒鬼酒塑化剂风波对整个酿酒行业都带来了负收益,白酒板块受影响最大,葡萄酒次之,啤酒受影响最小。之后采用多元回归分析法考察溢出效应的决定因素,最后给出了上市公司如何采取措施来防范同行业负面信息给自身带来不利溢出效应的政策建议。     

我国农产品质量安全发展的成就、经验与问题

目前农产品质量安全问题已越来越引起全社会的关注。文章从发展农产品质量安全的必要性入手,分析我国农产品质量安全工作所取得的成就、经验,进而提出了阻碍农产品质量安全发展的关键系列问题。本研究为深入思考我国农产品的发展方向、重点以及对策措施打下基础,同时为进一步提高我国农产品质量安全水平的研究提供理论依据。