Institutional Impediments to Voluntary Ethics Measurement Systems

In this paper, we argue that calls for widespread implementation of ethics measurement systems would be better informed by institutional economic analysis. Specifically, we assert that proponents of such systems must first recognize and understand the institutions that potentially impede such efforts. We identify two potential institutional impediments to measuring ethics and social responsibility. First, we suggest that neoclassical economics, supported by traditional business education and legal precedent, serves to reinforce the notion that shareholders are the primary corporate constituency group. Such an emphasis on the needs of shareholders severely hinders implementation of measurement systems that address the needs of multiple stakeholder groups. Second, we argue that the threat of litigation may constrain corporate managers from measuring and considering ethics and corporate social responsibility matters. In particular, managers may be reluctant to quantify various ethical concerns if the resulting measurements could be used as evidence against the corporation in a lawsuit.     

揭开神秘的面纱：民事诉讼标的识别理论的解放

诉讼标的是民事诉讼法学者必须经过的一座桥,然这一重要概念却长期处于不休的学说论争中,这给民事诉讼理论体系的安定性带来了不小的冲击。因此,诉讼标的理论需要在长期的学说论争中妥协,从而寻获一条相对合理的解释路径。对于诉讼标的的认识应正本清源,从其设定本旨出发去探寻和了解其真意,进而合理择定其识别基准。同时,诉讼标的的识别基准还应辅以虑及一国之民事司法环境。在这样的前提下,旧实体法说是一种相对合理且适切的选择。虽然旧实体法说有其固有缺陷,但可以通过程序法和实体法的互动与协作,以制度联动的方式帮助旧实体法说理论脱困,使其在理论阐释和司法实践中发挥着双重功效与机能。     

企业选址的经济环境测评——基于AHP方法合成的指数

影响企业选址的因素很多，要对其进行充分的定性分析后再进行定量分析，再通过定性和定量相结合的方法得出满意的方案。虽然区位理论为企业选址提供了理论依据，但由于影响因子较多，通常的比选方法则难以很好的解决问题。系统分析法在系统调查和可行性研究基础上，从技术、经济、环境和社会等方面，就各种系统涉及的方案能够满足的程度与为之消耗和占用的各种资源进行评审，并选出技术先进、经济合理、实施可行的最优或最满意方案。层次分析法（AHP）就是一种把定性问题定量化分析，定性与定量相结合的分析方法。企业在选址时运用AHP方法对相关因素进行系统评价，可以得到科学的选址依据。     

Psychometric Properties of the Reidenbach–Robin Multidimensional Ethics Scale

The factor structure of the Multidimensional Ethics Scale (MES; Reidenbach and Robin: 1988, Journal of Business Ethics 7, 871–879; 1990, Journal of Business Ethics 9, 639–653) was examined for the 8-item short form (N = 328) and the original 30-item pool (N = 260). The objectives of the study were: to verify the dimensionality of the MES; to increase the amount of true cross-scenario variance through the use of 18 scenarios varying in moral intensity (Jones: 1991, Academy of Management Review 16, 366–395); and, to examine the items for measurement precision using item-response theory (IRT) methods. Results of confirmatory and exploratory factor analysis failed to conclusively support the hypothesized 3- (short form) or 5-factor (long form) structure; both instruments were instead dominated by a general factor. Item response theory analyses using Samejima’s (1969, Psychometrika Monograph Supplement 34, (4, Pt. 2)) graded response model revealed that many items in the 30-item pool performed very well, and suggested that a different collection of items be used to form a short-form version of the MES. Our proposed 10-item instrument includes more discriminating items than the 8-item version, and has the added advantage of including two items from each of the five ethical philosophies represented in the original 30-item pool. Joan M. McMahon is an Assistant Professor of Management in the School of Business at Christopher Newport University, teaching courses in Organizational Behavior, Leadership, and Human Resources. She has a B.A. in Speech from the State University of New York, College at Oneonta; an M.Ed. In Early Childhood Education from James Madison University; and an M.S. and Ph.D. in Industrial/Organizational Psychology from Virginia Polytechnic Institute and State University. Robert J. Harvey is an Associate Professor of Psychology at Virginia Polytechnic Institute and State University. He has a B.A. in Psychology and an M.A. in Experimental Psychology from the University of Missouri at Kansas City, and a Ph.D. in Industrial/Organizational Psychology from Ohio State University. Dr. Harvey has authored a number of articles in the Journal of Applied Psychology, the Journal of Personality Assessment, Personnel Psychology, and others. He is the author of the chapter on job analysis in the Handbook of Industrial and Organizational Psychology.     

Role thinking: Standing in other people’s shoes to forecast decisions in conflicts

When forecasting decisions in conflict situations, experts are often advised to figuratively stand in the other person’s shoes. We refer to this as “role thinking”, because, in practice, the advice is to think about how other protagonists will view the situation in order to predict their decisions. We tested the effect of role thinking on forecast accuracy. We obtained 101 role-thinking forecasts of the decisions that would be made in nine diverse conflicts from 27 Naval postgraduate students (experts) and 107 role-thinking forecasts from 103 second-year organizational behavior students (novices). The accuracy of the novices’ forecasts was 33% and that of the experts’ was 31%; both were little different from chance (guessing), which was 28%. The small improvement in accuracy from role-thinking strengthens the finding from earlier research that it is not sufficient to think hard about a situation in order to predict the decisions which groups of people will make when they are in conflict. Instead, it is useful to ask groups of role players to simulate the situation. When groups of novice participants adopted the roles of protagonists in the aforementioned nine conflicts and interacted with each other, their group decisions predicted the actual decisions with an accuracy of 60%.     

GB 12497-1995与GB／T12497-2006三相异步电动机经济运行判别方法比较

三相异步电动机耗电量占全国总用电量的60％以上。我国早在1990年就发布了GB12497—1990《三相异步电动机经济运行》国家强制性标准,又分别在1995年和2006年进行了两次修订。1995版标准与2006版标准在三相异步电动机经济运行判别模型和电动机在偏离额定电压工作时对综合效率补偿方法有较大的不同。文章就上述两个问题进行了比较分析,并进行了实际测量。     

Several Theoretical Problems Concerning PhD Candidate＇s Education in the Area of Modern Management Accounting

This paper consists of five parts： Part one： ＂Modem Management Accounting Has Been Confronting with Serious Crises＂ points out that accompanied by the management systems shifting from material basis to human （knowledge） basis, and the IT developing rapidly, the management accountants＇ services that continue to remain at original level would become no useful very soon. Part two： ＂PhD Candidates＇ Education Would Be Essential to Develop Their Disciplines＇ Scholarship＂ explores the main peculiarities of PhD candidates＇ education, and why the development of PhD Candidates＇ Creative thinking should be permeated through the doctoral programs from the beginning to the end, so as to make them possible to develop their disciplines＇ scholarship. Part three： ＂The Quality Requirements of PhD Candidates in the Area of Modern Management Accounting＂ explains in detail why the development of management accounting should shift from the quantitative perspective to humanistic perspective so that management accountants can play an important role in the process of decision-making on the basis of employing their comprehension thinking that is a kind of humanistic thinking. This paper views this direction of development is essential to promote management accountants＇ self-impendence and self-vitality and to eliminate their crises cited above as well in the new historical era. Part Four： ＂The Key Points of the Doctoral Program in Modem Management Accounting＂ explores how to implement a doctoral program successfully in order to develop PhD Candidates＇ Creative Thinking, carrying forward academic democracy emphasized. Part Five： ＂Conclusion＂ points out how the topics discussed in this paper are linked up each other, and why and how the new developing tendency of management accounting is essential to make this discipline more suitable to the development of knowledge economy.     

阀控铅酸蓄电池寿命的影响因素及维护措施

阀控铅酸蓄电池在电信行业广泛应用以后，蓄电池寿命问题得到了广泛重视。着重分析各种内部原因与外部环境对阀控铅酸蓄电池寿命的影响，并且从提高电池使用寿命角度，对阀控铅酸蓄电池维护措施进行分析与讨论，在实践中提高了阀控铅酸蓄电池的寿命。     

基于并行判决法的PCTH-UWB系统性能分析

伪混沌跳时序列(PCTH)最近提出应用于UWB系统。本文分析了PCTH-UWB的工作原理,提出了并行判决法,与直接判决法进行了比较,理论分析及仿真结果表明并行判决法可提高PCTH-UWB系统性能。     

The path dependence of organizational reputation: how social judgment influences assessments of capability and character

Drawing upon theory on social judgments and impression formation from social psychology, this paper explores the socio‐cognitive processes that shape the formation of favorable and unfavorable organizational reputations. Specifically, we suggest that stakeholders make distinctions between an organization's capabilities and its character. We explain the nature and function of each and articulate the manner in which judgment heuristics and biases manifest in the development of capability and character reputations. In doing so, this research explores both the positive and negative sides of organizational reputation by examining the manner in which different types of reputations are built or damaged, and how these processes influence the ability of managers to enhance and protect these reputations. Copyright © 2011 John Wiley & Sons, Ltd.