CSN: Business (Topic)最新文献

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Multivariate Analysis of Hierarchical Level Associated with the Use of Humor Styles of Thai Managers in a Real Estate Firm 泰国房地产公司经理幽默风格运用的多变量层次分析
CSN: Business (Topic) Pub Date : 2017-09-30 DOI: 10.2139/ssrn.3056438
Chaiyaset Promsri
{"title":"Multivariate Analysis of Hierarchical Level Associated with the Use of Humor Styles of Thai Managers in a Real Estate Firm","authors":"Chaiyaset Promsri","doi":"10.2139/ssrn.3056438","DOIUrl":"https://doi.org/10.2139/ssrn.3056438","url":null,"abstract":"This study aimed to scrutinize hierarchical level differences in the use of humor styles of Thai managers who worked at a selected real estate company in Bangkok, Thailand. Participants were collected from 52 managers in all hierarchical levels. Humor style questionnaire (HSQ) was used as the instrument for data collection. Validity and reliability of the scale measurement were reported with acceptable alpha’s scores. Findings exhibited that the most preferred use of humor style of Thai managers was the affiliative humor style. Results of one-way multivariate analysis of variance (MANOVA) indicated the statistically significant differences among hierarchical level groups on a combined dependent variables (Wilk’s = .70, F(8, 92) = 2.26, p =.03, partial n<sup>2</sup> = .164). The partial n<sup>2</sup> =.16 indicated that approximately 16 % of multivariate variance of the dependent variables was correlated with the group factor. As a result, the main effects of independent variables were processed for further evaluation by using analysis of variance (ANOVA).The analysis revealed the statistically significant difference in self-enhancing humor style (F = 6.08, p = .004). A pair wise comparison of the Bonferroni correction revealed statistically significant differences of the use of self-enhancing humor between first-line managers and middle managers demonstrating that first-line managers reported significantly lower use of self-enhancing humor style than middle managers. Limitations and recommendations for future studies were also discussed.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129241242","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Mood, Memory, and Biased Beliefs and Decisions 情绪,记忆,偏见的信念和决定
CSN: Business (Topic) Pub Date : 2017-09-06 DOI: 10.2139/ssrn.3033361
A. Bodoh-Creed
{"title":"Mood, Memory, and Biased Beliefs and Decisions","authors":"A. Bodoh-Creed","doi":"10.2139/ssrn.3033361","DOIUrl":"https://doi.org/10.2139/ssrn.3033361","url":null,"abstract":"I first provide a static model of associative memory, a mnemonic process wherein cues in the environment bias information recalled from memory. I apply the model in a principal-agent setting to analyze contradictory predictions for the relationship between employee morale and productivity from the organizational behavior literature. I then develop a dynamic model that incorporates rehearsal and a model of mood dynamics. Applied in an asset pricing setting, the theory provides explanations for short-run continued overreaction to news, long-run correction of the overreaction, and excess price volatility. The model predicts that these effects are stronger for more volatile assets.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"205 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131731528","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Auditor Inquiry: The Influence of Client Message Framing on Auditors’ Judgment 审计师询问:客户信息框架对审计师判断的影响
CSN: Business (Topic) Pub Date : 2017-08-18 DOI: 10.2139/ssrn.3107164
Jeremy M. Vinson, Byron J Pike, Lawrence Chui
{"title":"Auditor Inquiry: The Influence of Client Message Framing on Auditors’ Judgment","authors":"Jeremy M. Vinson, Byron J Pike, Lawrence Chui","doi":"10.2139/ssrn.3107164","DOIUrl":"https://doi.org/10.2139/ssrn.3107164","url":null,"abstract":"Audit inquiry is the most predominate procedure used by financial statement auditors to gather audit evidence. Inquiry, relative to other audit procedures, is subject to manipulation from client personnel in that an explanation can be framed either positively or negatively. We utilize psychology theory on attribute framing and belief-adjustment to examine the influence of message framing by the client during audit inquiry on auditor judgment. In an experiment, we manipulate the valence of the message frame at the beginning (positive or negative) and ending (positive or negative) of a simulated audit inquiry, while holding the message content constant. We find that elements of both theories impact auditors’ inquiry judgments and decisions. Supportive of attribute theory, we find auditors are subject to a confirmation bias when judging reasonableness and persuasiveness of the client’s explanation. Alternatively, we find auditors are subject to a recency bias when judging the likelihood of material misstatement in the account, which affects their evidence gathering choices and is supportive of belief adjustment. Overall, auditors did not incorporate all framing equally.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130750811","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
When Incentives Clash Fair-Play 当激励机制与公平竞争发生冲突时
CSN: Business (Topic) Pub Date : 2017-08-04 DOI: 10.2139/ssrn.3013684
Guy Elaad
{"title":"When Incentives Clash Fair-Play","authors":"Guy Elaad","doi":"10.2139/ssrn.3013684","DOIUrl":"https://doi.org/10.2139/ssrn.3013684","url":null,"abstract":"The ill-designed scoring method in the NHL incentivizes the teams to reach overtimes in matches against rivals from the other conference. In this paper, I find a statistically significant higher percentage of matches that go into overtime against rivals from the other conference than the percentage of matches that go into overtime against rivals from the same conference for two NHL teams. From the economic aspect, the behavior of those two teams is rational. All the other teams in the league may not maximize their chances to qualify to the playoffs, but their behavior is in line with the “Fair-Play” principle.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133257595","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Correlation of Teachers' Confidence and Teaching Techniques to Accounting Interest of Students 教师信心与教学技巧对学生会计兴趣的影响
CSN: Business (Topic) Pub Date : 2017-07-20 DOI: 10.2139/ssrn.3006332
Leah O. Calabio, Kenneth L. Khan, K. Susan, Joel B Tan
{"title":"Correlation of Teachers' Confidence and Teaching Techniques to Accounting Interest of Students","authors":"Leah O. Calabio, Kenneth L. Khan, K. Susan, Joel B Tan","doi":"10.2139/ssrn.3006332","DOIUrl":"https://doi.org/10.2139/ssrn.3006332","url":null,"abstract":"As accounting profession becomes significantly popular and highly in-demand today, many students have shown interest to become an accountant. The College of Accounting Education of the University of Mindanao, through its open education philosophy, caters to thousands of students who dream of becoming an accounting professional yet only few survive and be able to graduate due to difficult academic requirements and stringent retention policy. The purpose of this study was to determine the statistical relationship of teacher’s confidence and teaching techniques to student’s accounting interest. The study used a descriptive-correlation design and survey method as means to gathering relevant data. One hundred students, both accountancy and accounting technology, of the University of Mindanao were selected through cluster sampling technique to participate in the research. With a .05 level of significance, the statistical tools employed were the mean and Pearson-r. The study revealed that the teacher’s confidence has negligible relationship to the accounting interest of students, while the teacher’s teaching techniques showed statistical correlation to student accounting interest.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130175706","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Ritual Design: Crafting Team Rituals for Meaningful Organizational Change 仪式设计:为有意义的组织变革制定团队仪式
CSN: Business (Topic) Pub Date : 2017-07-01 DOI: 10.1007/978-3-319-60495-4_16
F. Ozenc, M. Hagan
{"title":"Ritual Design: Crafting Team Rituals for Meaningful Organizational Change","authors":"F. Ozenc, M. Hagan","doi":"10.1007/978-3-319-60495-4_16","DOIUrl":"https://doi.org/10.1007/978-3-319-60495-4_16","url":null,"abstract":"","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131820220","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 10
Employee Engagement and Areas of Worklife of Call Center Agents in the Philippines 菲律宾呼叫中心座席的员工敬业度和工作生活领域
CSN: Business (Topic) Pub Date : 2017-06-01 DOI: 10.18052/WWW.SCIPRESS.COM/ILSHS.77.44
Agnes F. Montalbo, Henry M. Agong
{"title":"Employee Engagement and Areas of Worklife of Call Center Agents in the Philippines","authors":"Agnes F. Montalbo, Henry M. Agong","doi":"10.18052/WWW.SCIPRESS.COM/ILSHS.77.44","DOIUrl":"https://doi.org/10.18052/WWW.SCIPRESS.COM/ILSHS.77.44","url":null,"abstract":"This study described the level of work engagement and areas of worklife of 294 call center agents in Ortigas, Pasig City, Philippines. It also investigated the relationship between work engagement and areas of worklife when grouped according to gender, age, tenure at present job and course. In addition, it also explored the differences in the perception of the call center agents when grouped according to the demographic profile. Gamma correlation was carried out to check if correlation exists between the variables of work engagement and variables of areas of worklife. Mood’s median test was conducted to test the differences in the level of engagement and areas of worklife when grouped according to demographic profiles. Results of work engagement showed that those who were aged 31-35 and those who stayed for less than a year in the organization had a high level of dedication. Commerce or Business graduates had a high level of absorption. Results of the areas of worklife showed that majority of the respondents when grouped according to their demographic profile had a match with the variables of fairness, control, values, workload, and community except for the age group of 36 and above who had a mismatch for the variable control. No relationship existed between work engagement and the areas of worklife. Male call center agents are perceived to be more energetic, dedicated and absorbed than female call center agents. Lastly, the areas of control and fairness were reported to differ across all demographic profile of gender, age, tenure at the present job and course.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132148643","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Prediction and Control: An Agent-Based Simulation of the Entrepreneurial Problem Space 预测与控制:基于主体的创业问题空间模拟
CSN: Business (Topic) Pub Date : 2017-04-11 DOI: 10.2139/ssrn.2951422
René Mauer, Robert Wuebker, John Schlueter, Malte Brettel
{"title":"Prediction and Control: An Agent-Based Simulation of the Entrepreneurial Problem Space","authors":"René Mauer, Robert Wuebker, John Schlueter, Malte Brettel","doi":"10.2139/ssrn.2951422","DOIUrl":"https://doi.org/10.2139/ssrn.2951422","url":null,"abstract":"This study seeks to understand the boundary conditions and successful application of search processes in the entrepreneurial problem space. To this end, we employ an agent-based simulation approach to formally investigate the influence of environmental isotropy, unpredictability, and goal ambiguity on two distinct search processes, one prediction-based and one control-based. Specifically, we investigate the performance of effectuation as an example of non-predictive, control-based search and causation as an example of prediction-based search. Results enhance theory by revealing a more nuanced relationship between the environment and entrepreneurial search than previous conceptual and empirical work has suggested.","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131281357","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Impact of Motivation on Job Satisfaction: A Case Study of NGOs in Karachi 动机对工作满意度的影响:以卡拉奇非政府组织为例
CSN: Business (Topic) Pub Date : 2016-12-17 DOI: 10.2139/ssrn.2910857
Saadia Bakhtawar
{"title":"Impact of Motivation on Job Satisfaction: A Case Study of NGOs in Karachi","authors":"Saadia Bakhtawar","doi":"10.2139/ssrn.2910857","DOIUrl":"https://doi.org/10.2139/ssrn.2910857","url":null,"abstract":"In this research, empirical literature on work motivation and its relation with job satisfaction has been critically analyzed and reviewed to further clarify the variations in each factors impact on employees’ motivation level, while being part of an organization. For this research, motivation factors such as salary, security, work environment and compensation & benefit have been correlated with job satisfaction, accumulated from the questionnaires filled by the employees of Non-Governmental Organizations (NGOs) in Karachi.Research indicates that basic motivational factors as identified from the literature review have a significant impact on employee’s job satisfaction level, while the absence of motivational factors may lead to demotivation, as the level of motivation classifies employees either being satisfied or unsatisfied, in their career path. Furthermore, the analysis also indicates that basic factors such as health benefits, transport facilities, rewards and compensations, safety and security concerns are also given equal importance by the employees, in sustaining motivation levels and escalating job satisfaction. The results from regression analysis show a significance level at p","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132022496","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Whistleblowing on Fraud for Pay: Can I Trust You? 举报有偿欺诈:我能信任你吗?
CSN: Business (Topic) Pub Date : 2016-12-12 DOI: 10.2139/ssrn.2555712
Cynthia P. Guthrie, E. Taylor
{"title":"Whistleblowing on Fraud for Pay: Can I Trust You?","authors":"Cynthia P. Guthrie, E. Taylor","doi":"10.2139/ssrn.2555712","DOIUrl":"https://doi.org/10.2139/ssrn.2555712","url":null,"abstract":"ABSTRACT: The SEC whistleblower bounty program's effectiveness in increasing external reports of illegal acts suggests that employers might increase internal whistleblowing by offering monetary awa...","PeriodicalId":365298,"journal":{"name":"CSN: Business (Topic)","volume":"79 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113998905","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 34
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