Attitudes toward ethics: A view of the college student

This study investigated the differences in responses of undergraduate business students to an ethical dilemma. Demographic characteristics were collected on the respondents and profiled as a means of examining common bases for decision. The authors found that certain demographic characteristics appear to be predictors of ethical decision behavior of future businessmen.Eugene W. Grant, Jr. is Accounting Professor at Samford University. He has published several books as well as numerous articles. One of his areas of research interest is the predicability of ethical decision behavior in potential employees. Prior to joining academia, he was a consultant with the firm of Ernst & Whinney.Lowell Broom is the Dwight Moody Beeson Professor of Accounting at Samford University, Birmingham, Alabama. Professor Broom received his DBA in Accounting from Louisiana Tech University and is a CPA. He has previously served on the faculty of Baylor University and was employed by Ernst & Whinney prior to entering teaching.     

An experimentally confirmed resource planning model of services under production function uncertainties

The way in which service firms transform inputs into outputs is typically uncertain or unknown. Consequently decision makers, at best, can only make estimates of the underlying production function. The purpose of this study is to offer policy recommendations to service providers and to examine experimentally the sensitivity of estimates of production functions. The primary result of this study is a foundation for modeling manpower planning decisions for co-produced services when production functions are mis-estimated and/or mis-specified.     

Value versus Growth: The International Evidence

Value stocks have higher returns than growth stocks in markets around the world. For the period 1975 through 1995, the difference between the average returns on global portfolios of high and low book-to-market stocks is 7.68 percent per year, and value stocks outperform growth stocks in twelve of thirteen major markets. An international capital asset pricing model cannot explain the value premium, but a two-factor model that includes a risk factor for relative distress captures the value premium in international returns.     

General Editor’s Note: Antitrust and Regulatory Update

Review of Industrial Organization -     

Why Regenerative Agriculture?

Regenerative agriculture is both an attitude and a suite of practices that restores and maintains soil health and fertility, supports biodiversity, protects watersheds, and improves ecological and economic resilience. It focuses on creating the conditions for life above and below ground and takes its cues from nature, which has a very long track record of successfully growing things. By re-carbonizing soils via photosynthesis and biology, particularly on degraded land, regenerative agriculture can also sequester increasing quantities of atmospheric carbon (CO₂) underground, making it a low-cost “shovel-ready” solution to climate change. Its multiple co-benefits, including the production of healthy, nutritious food, means it will be a critical component of our response to rising climate instability.