Women accountants: Is the grass greener outside the profession?

Studies of professional accountancy firms have indicated a complex process of internal socialisation which shapes the professional and organisational identities of the chartered accountants working within them. These processes have acted as a mechanism for excluding women, hindering their progress and facilitating their exit. Previous evidence suggests that women leave professional accountancy firms in order to accommodate more flexibility, experience less pressure, achieve consistency of hours and hence attain a better work/life balance.In this paper we seek to examine whether the gendered work practices of professional accountancy firms influence female choice to seek alternative employment outside the professional accountancy firm environment. Specifically the paper seeks to answer two research questions (1) why and when do women leave professional accountancy firms? (2) is the working environment outside professional accountancy firms less gendered?Data was collected by means of a postal questionnaire distributed in 2005 to women who had qualified in the years 1990–1995 (n = 1022). Responses were received from 370 women, of whom 100 were employed with professional accountancy firms and 270 employed within industry. In depth interviews were also conducted with 7 partners in professional accountancy firms and 6 women who had left the professional accountancy environment to pursue employment elsewhere.Whilst there was evidence that professional accountancy firms continue to reflect gendered working norms practices, rather than compound the dominant view, this study suggests that the primary reason women leave professional accountancy firms is to seek more interesting work as opposed to obtaining more flexibility in their working lives. In addition, the experiences of the women, the working patterns, and rates of progression were similar irrespective of employment type.     

上海先进制造业发展现状、问题与对策

本文通过对上海制造业的数据比较,以及研发投入和专利情况的比较,发现上海在先进制造业方面存在创新体系不完善、高端人才短缺、先进制造业产业结构不合理等问题,并针对这些问题提出建议。     

Acceptance of buyout offers in the face of downsizing: empirical evidence from the Korean electronics industry

Using a sample of 812 employees in a major Korean electronics company, this study examines the predictors of acceptance of buyout incentives. As in the retirement research, the results here suggest that employees are more likely to accept buyouts the larger the size of the incentive, the older they are at the time of the offer and the poorer their health. However, in contrast to early retirement research, the results here suggest that it is the better performers, those whose spouses are still in the workforce and those who have already declined previous incentives who are most likely to accept buyout incentives in early and mid-career. This study also highlights five differences between American-based and Korean-based firms in their use of early buyout offers. Korean employees were more likely to accept buyout offers the higher their salary, while in the US salary and acceptance of such offers are typically inversely related. Also, while US firms focus on buyout incentives for older workers, Korean firms will often target workers in their thirties and forties. Korean firms typically offer one-time, lump-sum bonuses as departure incentives, whereas American firms are more likely to add years of age and/or service in calculating pension benefits. While US firms often offer some type of part-time employment contract to their early retirees, Korean firms often prohibit this arrangement. Finally, compared to the US, the greater stigma associated with interfirm mobility in Korea cuts against the acceptances of these offers.     

Design of Destination and Attraction-Specific Brochures

The design of destination and attraction-specific brochures is examined, with particular reference to attributes of attractiveness and utility. Results from three focus groups are employed to generate hypotheses, which can be tested. Implications are drawn on the design and use of brochures and their role in trip motivation and destination choice.     

The role of frequency of patronage and service quality of all-you-can-eat buffet restaurant: A perspective of socio-economic and demographic characteristics of African American consumers

While the sub-cultural group of African American consumers form a large and growing market segment, relatively little study has been done on their attitude and consumption behavior toward the ever popular all-you-can-eat Buffet restaurants. Paper examines the frequency of patronizing all-you-can-eat Buffet restaurants by the African Americans, the criteria that they use to evaluate service quality in those restaurants, as well as, socio-economic and demographic factors that determine their frequency of patronage and service quality evaluation. Results show that “freshness,” “hygiene,” “variety and reliability,” and “value,” are the top four dimensions of service quality most important to this group of consumers. Gender, age, income, and marital status were found to influence their patronage frequency, as well as their service quality evaluation. Managerial implications of findings for targeting and promotional strategies are discussed.     

Using a modified grey relation method for improving airline service quality

This study applies a modified grey relation method to improve service quality among domestic airlines in Taiwan. First, we replace the referential alternative (sequence) with an aspired alternative, which should better reflect the reality of today’s competitive markets. Second, because the compared alternatives do not usually have the same criteria/aspects, traditional methods are unsuitable to deal with them. Our model fixes this problem, allowing decision-makers to understand the gaps between alternatives and aspired levels in practice. Third, we develop a new ranking index to measure the airlines’ competitiveness in terms of service quality. To validate the effectiveness of our model, we conduct a large sample survey. We also provide managerial improvements needed by each carrier to achieve the aspired level of customer satisfaction.     

关于加强图书馆信息服务的思考

本主要从加强信息资源开发、加强自动化建设实现资源共享以及加强服务队伍建设三个方面对图书馆如何进行信息服务做了分析与阐述。     

Currency depreciations and the U.S.–Italian trade balance: Industry-level estimates

As one of the indebted Southern European countries that have put pressure on the Euro in recent months, Italy would benefit from a reduction in its external trade deficit. One channel could be through a weakening of its currency—which would only work if the Euro depreciated against the currency of an outside importer, such as the U.S. dollar. This study examines the response of the trade balances of 106 individual industries to such depreciations, using annual data and applying cointegration analysis. We find that only 19 industries register a long-run improvement, with these concentrated in miscellaneous manufactures (SITC sector 8). Two major products in the automotive industry—petroleum and road motor vehicles, show evidence of a “J-curve” effect.     

Lean service operations: Reflections and new directions for capacity expansion in outpatient clinics

This field research in outpatient service operations examines original quantitative data on appointments and analyzes a lean process improvement project that was conducted to increase capacity to admit new patients into a healthcare service operation system. Analysis of 1726 intake appointments for the year preceding and the full year following the lean project showed a 27% increase in service capacity to intake new patients and a 12% reduction in the no-show rate as a result of the transformation of service processes achieved by the lean project. This study's action research methodology leverages the researcher's involvement in redesigning a service system that greatly improved performance and led to reflection on traditional operations management (OM) approaches to appointment scheduling. The study generates insights about effective alignment of resources, develops new strategies for service operations to respond to no-shows, reveals time-related variables that have been overlooked in appointment scheduling research, and challenges traditional OM scheduling performance measures. We provide recommendations for effective and appropriate use of overbooking and identify avenues for future research to continuously improve and increase the capacity of service operations.     

城乡互动产业协调 推动绿洲城乡一体化

城乡一体化是绿洲经济发展的长远目标。本文认为，当前根植于交通网络的城乡两地三次产业互动是绿洲城乡一体化的基本路径。