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1.
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.  相似文献   
2.
Market analysis that is performed in support of commercial real estate decisions has long included demographic ring study reports. Recent advancements in Geographic Information Systems (GIS) technology has spilled over to ring-study reporting. Contemporary ring studies have detailed breakdowns of populations by subgroup, include expenditure projections by product category, and are available for purchase for use on desktop computers at under $300. Two ring-study products are contrasted here: Site Reporter from CACI and CensusCD+Maps from GeoLytics.  相似文献   
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Differentiating ambiguity: an expository note   总被引:1,自引:0,他引:1  
Ghirardato et al. J Econ Theory 118:133–173, 2004 propose a method for distinguishing between perceived ambiguity and the decision-maker’s reaction to it. They study a general class of preferences which they refer to as invariant biseparable. This class includes CEU and MEU. This note presents some examples which illustrate their results. Research supported by ESRC grant no. RES-000-22-0650. For comments and discussion we would like to thank Klaus Nehring and a seminar audience at ESEM, Vienna 2006.  相似文献   
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A series of national and state public inquiries into the financial sustainability of local government have demonstrated that all Australian local government jurisdictions face a daunting local infrastructure maintenance and renewal backlog. Various solutions to the problem have been advanced in the literature, including the establishment of an Australian municipal bond market to facilitate the use of private sector finance to fund the remediation of the infrastructure shortfall ( Byrnes et al., 2008 ). However, despite the conceptual attraction of this particular policy proposal, as a majority of Australian local authorities are small, with limited administrative and technical capacity, they would have great difficulty in securing access to a municipal bond market. In this paper, we consider municipal banks and bond banks as alternative institutional solutions to the Australian local government infrastructure backlog.  相似文献   
5.
We provide an axiomatization of expected equally-distributed equivalent-utility social welfare functions in the context of Harsanyi?s impartial observer theorem. For this family of social welfare functions, we show what additional axiom is necessary and sufficient for the observer to exhibit aversion to ex post inequality. We also relate this axiomatization to our axiomatization in a companion paper of generalized utilitarian social welfare functions. Given certain richness assumptions, the only social welfare functions that belong to both families are the utilitarian.  相似文献   
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This paper evaluates changes made to the internal assessment component of a third year financial accounting course at a university in New Zealand. A learning portfolio was designed to supplement existing coursework. The aim was to engender in students a deep rather than a surface approach to learning. As a record of the students' learning, the learning portfolio was an attempt to produce an innovative development in the assessment of what was a traditionally taught financial accounting course. Within their learning portfolios, students were required to complete a number of tasks, each aimed at improving critical thinking skills and creativity. Students were also required to maintain a personal or reflective section aimed at personalising and deepening the quality of their learning.  相似文献   
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The triple bottom line of fiscal, social, and environmental success considerably alters how organizations (and stakeholders) measure sustainable success. More important, however, is the conceptual shift required to understand and successfully lead organizations within this increasingly accepted paradigm. This article uses a mixed‐methods approach to explore the conceptual development of a sustainability ethic in aspiring leaders. More specifically, the authors report research examining the curriculum and pedagogy of a leadership education effort, in this case a college‐level course, aimed at effecting change in both individual aspiring leaders and their immediate community. The article describes the philosophical and research base for the curriculum and specific activities with their pedagogical approach. Results show evidence of increased awareness, importance, and commitment to sustainability as well as changes in how students conceptualize sustainability leadership. Findings offer insights for further developing leadership education for sustainability.  相似文献   
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This article offers an overview of research on the ‘value’ that businesses and industrial marketers analyze, create, and deliver. First, value literature (up to and around 2005 and post 2005) is discussed. This review highlights the changes in our notions of value and helps to identify seven areas for consideration that should drive future research: value proposition, relationship form, capabilities management, value metrics, temporal horizon, innovation imperative, and tactical focus. Following this depiction of value analysis, value creation, and value delivery, we present a process model for value orchestration in business and industrial marketing. Three activities collectively form the basis of value orchestration, namely structuring activities, bundling activities, and leveraging of resources.  相似文献   
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This study of 366 ethnically diverse operating‐level employees examined how their perceptions of discrimination from a variety of sources—including supervisors, coworkers, and the organization itself—affect their work‐related attitudes and behaviors. The results suggest that all three types of perceived discrimination have an effect on organizational commitment, job satisfaction, and organizational citizenship behavior. Contrary to predictions, however, there was no relationship with grievances.  相似文献   
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