International Business & Economics Research Journal最新文献

{"title":"Corporate Social Responsibility, Corporate Social Performance & Sustainable Stakeholder Accounting","authors":"W. Richard Sherman","doi":"10.19030/IBER.V1I3.3903","DOIUrl":"https://doi.org/10.19030/IBER.V1I3.3903","url":null,"abstract":"Disclosures of a corporation‟s socially responsible (CSR) activities and measurement of its performance in those activities are uneven, inconsistent, and incomparable. Given the absence of reporting standards, this is not surprising. This paper explores ways to \"account for\" CSR and presents an example of “sustainable stakeholder accounting” that can be used to integrate corporate social performance (CSP) into the financial statements which provide information for so many economic decisions. It suggests how the development of indices of social responsibility may facilitate analysis of a company's performance by quantifying and objectifying what is clearly a value-laden area. However, this will only be possible if current accounting standards are modified. Indeed, one of the primary objectives of this paper is to advocate changes in current accounting reporting practices so that a various aspects of CSR/CSP are made more transparent and can be more objectively assessed by the stakeholders who are impacted. To accomplish this, the form and substance of these disclosures must have “bottom line” meaning – and these disclosures should be mandated by accounting and securities regulations, not left to the discretion of individual companies.","PeriodicalId":406250,"journal":{"name":"International Business & Economics Research Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130184678","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}

{"title":"A New Paradigm For Studying The Economic And Behavioral Consequences Of Framing Health-Related Decisions","authors":"I. Levin, M. Lauriola","doi":"10.19030/IBER.V2I9.3837","DOIUrl":"https://doi.org/10.19030/IBER.V2I9.3837","url":null,"abstract":"Traditional attribute framing effects occur when the same object is evaluated differently depending on whether a particular attribute is labeled or framed in positive or negative terms. For example, in one of our earlier studies, “80% lean ground beef” was evaluated more favorably and was “worth” 8 cents more per pound than “20% fat ground beef.” In the present study of health-related judgments and decisions, attribute framing effects were extended to situations where consumers had to infer framing valence depending on whether one’s health status was described in comparison to a lower standard or a higher standard of reference. For example, a person’s health status was rated higher when the same level of vitamin intake was stated in terms of its distance above an established low-protection level compared to when it was stated in terms of its distance below an established high-protection level. 1.0 Introduction versky and Kahneman’s (1981) classic ―Asian disease problem‖ sparked considerable interest in ―information framing‖ effects—how the same information can lead to different decisions depending on the way that information is labeled or framed. In the case of the Asian disease problem, respondents were more apt to make risky decisions when options were described in terms of potential losses than when they were described in terms of potential gains. This is known as the ―Risky Choice Framing Effect.‖ A somewhat simpler framing effect that doesn’t necessarily involve the element of risk is known as the ―Attribute-Framing Effect.‖ An Attribute-Framing Effect is found when the evaluation of a given object or product differs depending on whether a key attribute is described in positive terms or negative terms. Because a single attribute within any given context is the subject of the framing manipulation, attribute-framing experiments provide researchers with a very general and, indeed, flexible paradigm to test how the positive/negative valence of available information influences one's judgment processes. Experimental studies of attribute framing often involve consumer judgments, including health-related judgments. For instance, Levin and Gaeth (1988) showed that perceptions of the quality and healthiness of ground beef depended on whether the beef is labeled as ―75% lean‖ or ―25% fat.‖ Levin, Gaeth, Schreiber and Lauriola (2002) added an analysis of the economic impact of attribute framing by showing that consumers were willing to spend an average of 8.2 cents more for a one-pound package of ―80% lean ground beef‖ than for a one-pound package of ―20% fat ground beef.‖ Attribute framing sometimes involves the evaluation of risky behaviors. For instance, Van Schie & Van der Pligt, (1995) showed that emphasizing \"potential positive outcomes\" rather than ___________________ Readers with comments or questions are encouraged to contact the authors via email. \"negative ones\" in a risky option led to increased preference for this option. This has important","PeriodicalId":406250,"journal":{"name":"International Business & Economics Research Journal","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122533550","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}

{"title":"The Changing Structure of the Global Wine Industry","authors":"M. Roberto","doi":"10.19030/IBER.V2I9.3835","DOIUrl":"https://doi.org/10.19030/IBER.V2I9.3835","url":null,"abstract":"This paper examines the distinctive economic structures that exist in the wine industry in various regions of the world, and it identifies the critical forces driving changes in the structure of this industry. The paper accomplishes these objectives by applying concepts from industrial organization economics, agency theory, and the field of competitive strategy.","PeriodicalId":406250,"journal":{"name":"International Business & Economics Research Journal","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128387483","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}

{"title":"Importance of the segmentation on time-rich and time-poor for development and marketing of computer games","authors":"H. Lindskog, Rasmus Larsson","doi":"10.19030/IBER.V2I7.3823","DOIUrl":"https://doi.org/10.19030/IBER.V2I7.3823","url":null,"abstract":"Importance of the segmentation on time-rich and time-poor for development and marketing of computer games","PeriodicalId":406250,"journal":{"name":"International Business & Economics Research Journal","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128411758","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}

{"title":"A Marketing Approach To Service Quality In Accounting: A Case Study","authors":"Erwin Waldmann, J. Ratnatunga","doi":"10.19030/IBER.V2I5.3795","DOIUrl":"https://doi.org/10.19030/IBER.V2I5.3795","url":null,"abstract":"Accounting firms operate in a competitive marketplace, consequently the quality imperatives and philosophies that currently apply to manufacturing are also relevant to service industries like professional accounting services. This begs the question of how quality should be defined and what pedagogy should be used for achieving the goal of continuous quality improvement. The service quality concepts are of particular relevance to management accounting due to its involvement in quality assurance in manufacturing. This paper looks at some of the research and methodologies developed by Marketing Science that takes a customer perceptive in defining and measuring service quality, and applies one such methodology, SERVPERF, to a firm in the Accounting and Management Consulting industry. In this study, data representing customer service quality (performance) perceptions and satisfaction with the services provided by the firm has been used to identify areas needing improvement. The study also identifies those areas in which the firm is effective in providing services. The results of this analysis appear to provide some support for conceptualising and measuring service quality as an attitude as suggested by Cronin and Taylor (1992).","PeriodicalId":406250,"journal":{"name":"International Business & Economics Research Journal","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127580196","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}

{"title":"An Empirical Examination Of The Usefulness Of The Motley Fools Flow Ratio","authors":"Don E. Giacomino, Michael D. Akers","doi":"10.19030/IBER.V2I8.3832","DOIUrl":"https://doi.org/10.19030/IBER.V2I8.3832","url":null,"abstract":"An item in the Motley Fool recently caught our attention. The article Cisco vs. Lucent: The Flow Ratio Tells All (by Matt Richey, June 6, 2000, in The Motley Fool.fool.com), introduced a new ratio that Richey claimed to be useful for measuring the investment worthiness of a company. Since our Financial Statement Analysis course covers traditional ratio analysis and since we were exploring some research ideas on measuring liquidity, the Fool Ratio seemed worthy of investigation.","PeriodicalId":406250,"journal":{"name":"International Business & Economics Research Journal","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116831761","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}

{"title":"Retention Management Of Critical (Core) Employees A Challenging Issue Confronting Organisations In The 21st Century","authors":"J. Chew, L. Entrekin","doi":"10.19030/IBER.V3I2.3660","DOIUrl":"https://doi.org/10.19030/IBER.V3I2.3660","url":null,"abstract":"Employee retention is one of the challenges facing many business organisations today. Many industries are afflicted with high demand for specialised employees and are also suffering high levels of turnover. We have moved into a knowledge-based society where human capital is considered a key resource and a competitive business advantage. The high attrition rate of critical (core) employees is costly to corporations. Loss of these high talent employees results in the stripping of valuable human capital, critical skills and institutional memory. Consequently, companies are giving increased attention to ways of retaining their high performing employees rather than relying on costly replacement and retraining. New paradigm companies recognise that an important element in business management practices is the need to successfully motivate and retain employees who survive organisational restructuring, downsizing, consolidation, reorganising or re-engineering initiatives. This paper examines the current human resource practices on the retention of core employees in twelve Australian organisations. It explores the relationship between human resource (HR) practices and retention and further identifies the elements of HR practices, which strongly influence the decision for core employees to stay. It is part of a three phased study and the methodologies discussed in this paper consist of a) a Delphi survey of expert opinions and b) an in-depth interview of HR Managers of organisations. Results from this study will assist in the development of an effective HRM retention program for organisations. Businesses can successfully keep critical employees with a total retention strategy and HR programs to support it.","PeriodicalId":406250,"journal":{"name":"International Business & Economics Research Journal","volume":"135 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115673751","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}

{"title":"Organisational Structuration: Emergent Social Action In Committee Work","authors":"Grant Jones","doi":"10.19030/IBER.V3I9.3721","DOIUrl":"https://doi.org/10.19030/IBER.V3I9.3721","url":null,"abstract":"The concept of structuration is still under construction. After tracking its development to date, this paper asks what happens to the concept when it is applied to understanding work behaviour in an organisational context. The concept of structuration is made more elaborate by introducing a new constituent to the process, the element of preferential role. What influence, if any do the actuations of preferential roles by individuals have on the social structure and of the collective group behaviour? The paper serves as a model for anyone who seeks ways of testing the concept of structuration in practice. The research reported in this paper suggests an answer to a practical question thrown up by the concept of structuration. Structuration is one way of resolving the opposition between those collectivists who seek to observe structure as a determinate of individual behaviour and those individualists who see group behaviour as nothing more than the sum total of individual behaviours. Anthony Giddens, who is generally credited with the formulation of the concept, provides little instruction on how to actually operationalise the concept of structuration in an empirical investigation. Great in theory; how is it studied in practice? Moreover, how can the concept be put to work in understanding the social organisation of work and its outcomes? After sketching the development of the concept of structuration, this paper reports on one attempt to study structuration as it occurs in a work setting (a house of parliament) that has particular characteristics that make it ideal for the observation of structuration in action. The unit of work that is studied is the parliamentary committee. A single parliamentary inquiry provides a unit of work to observe, which is at once discrete and well bounded and also has a wider institutional context within which the committee fits. It also provides people to study who are both political actors (in the sense prescribed by political science) and social actors (in the sense prescribed by sociology). The parliamentary committee is an ideal group to choose to test the influence of preferential role and structuration, since it is here that structuration can be observed in a highly explicit form. Parliamentarians are not wage slaves, limited by official role descriptions and duty statements. They are out to shape structures in ways that can assist individual agendas and are expected to some extent to construct their own roles. That said, the parliamentary committee is also a work group, the structure of which is at least in theory determined by collective agreement. Nine parliamentary committees were studied in this project. Two of those committees are cased in this paper. However, in all cases observed, structuration occurred through the interaction of two pervasive sets of forces: the corporatist dictates of party structures and the actuation of the preferential roles of committee members. The development of the concept lthough","PeriodicalId":406250,"journal":{"name":"International Business & Economics Research Journal","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126494626","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}

{"title":"Analysis Of Bankruptcy Law Provisions In New Member EU Countries: Global Competitive Strategy Implications For Multinational Corporations","authors":"F. J. Brewerton, Jane Lemaster","doi":"10.19030/IBER.V3I9.3720","DOIUrl":"https://doi.org/10.19030/IBER.V3I9.3720","url":null,"abstract":"Globalization has been responsible for a number of ongoing interrelated trends including an accelerated worldwide movement toward economic integration, an ongoing proliferation of new multinational corporations, a widening search for new economic opportunities by multinational corporations, and an increasing concern for and attention to bankruptcy as a contingency strategy for multinational corporations when primary strategies catastrophically fail. The economic benefits associated with the removal of trade barriers is also attracting new member countries to the EU and other trading blocks but these new member countries’ bankruptcy law provisions may have uncertain contingency strategy implications for MNC’s. This paper comprises (1) a brief summary of the general trends associated with globalization; (2) a discussion of why international bankruptcy law is becoming increasingly important in the formulation of contingency strategy in multinational corporations; (3) a discussion and analysis of bankruptcy law provisions in new EU member states; (4) a discussion of the strategic implications associated with new member states’ bankruptcy laws; and (5) general conclusions regarding the attractiveness of new member states’ bankruptcy laws to multinational corporation strategists.","PeriodicalId":406250,"journal":{"name":"International Business & Economics Research Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128019026","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}

{"title":"Cultural Values and Leadership Behavior in the U.S., Jamaica, and the Bahamas","authors":"R. Preziosi, D. Gooden","doi":"10.19030/IBER.V3I3.3668","DOIUrl":"https://doi.org/10.19030/IBER.V3I3.3668","url":null,"abstract":"As global companies access business opportunities in other countries, culture and leadership practices become critical issues. Thus, it was timely that this study examined the effects of national culture on leadership behavior of Americans, Jamaicans, and Bahamians. These countries were chosen because of Jamaicas and the Bahamas strong relationship with the United States (economic interdependence). MBA students attending classes in these countries and holding leadership positions within their respective organizations participated in the study. The results in addition to confirming other cross-cultural researchers work that the values and attitudes of individuals vary from country, also identifies that there are differences in leadership behavior across countries.","PeriodicalId":406250,"journal":{"name":"International Business & Economics Research Journal","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131149952","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}