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Research on how performance measurement systems affect employees’ perceptions of workplace fairness is important. As organizations often rely on their performance measurement systems to communicate information to their employees, it is useful to ascertain if and how the developments of performance measurement systems that are far more comprehensive than traditional financial systems affect employees’ perceptions of informational fairness through the information communicated to employees. Informational fairness refers to employees’ perceptions of workplace fairness that is based on the amount and the truthfulness of information that organizations provide to their employees. Based on a sample of managers from manufacturing organizations, the Partial Least Square results indicate that comprehensive performance measurement systems (comprehensive PMS) have a significant direct effect on job-relevant information. They also indicate that comprehensive PMS have an indirect effect on informational fairness via job-relevant information. In contrast, systems that are based on financial measures have no significant effects on job-relevant information and informational fairness. These results demonstrate how comprehensive PMS (through the communication of a greater amount of job-relevant information) can be used to engender employees’ perceptions of high workplace fairness.

The chapter examines the perspectives of campus advocates involved with the advancement of a comprehensive internationalization process at their state comprehensive university (SCU). Advocates explain their definitions of comprehensive internationalization, which are analyzed through an internationalization lens and framework of intercultural competence based on recent studies of Internationalization at Home (IaH). The study found faculty and staff perspectives of comprehensive internationalization to reflect attributes consistent with IaH, which is believed to be a vehicle for transmitting intercultural competence throughout the higher education institution. The context for this study is important as it takes place in an SCU located in a region where higher education is under significant public scrutiny.

Post-Enlightenment liberalism faces a paradox: The liberal principle of legitimacy demands states justify their constitutional order in terms citizens can accept, but there is no uncontroversial comprehensive conception of justice on which to form the requisite consensus. Rawls resolves the paradox by embracing a pragmatism that abandons the concept of truth in the political forum to secure consensus and legitimacy. Philosophers have challenged the idea of justice without truth as incoherent, and social critics have attacked it as naïve. This chapter defends Rawls’s pragmatism against such critics and argues that the future of liberal constitutionalism may depend on its success.

This study examines how the strong emphasis placed on the purposes of budgeting, referring to a comprehensive focus on budgeting, is related to top managers' education and tenure while controlling for their functional positions in their respective firms and ages, as well as several company-specific predictors (information quality, firm size, information technology, importance of profit and strategy).

Survey data were collected from senior managers of large manufacturing firms in Finland and Sweden.

The results suggest that academic business education is positively associated with a comprehensive focus on budgeting, but tenure as well as functional position in the company (Chief Financial Officer (CFO) or not) and age are not. Overall, the company-specific control variables in general and information quality in particular are shown to have greater explanatory power than the top management characteristics analyzed.

This study identifies several empirically supported factors that seem to contribute to a comprehensive focus on budgeting. The effects of information quality, business education, the importance of profit and firm size could be considered in future research.

Academic business education matters more than the other top management characteristics analyzed. If organizations want to make comprehensive use of budgets, they should employ business graduates and be mindful of company-specific variables.

This study is the first to address a comprehensive focus on budgeting and some of its determinants. Future research could investigate a broader set of such determinants in different contexts.

The rotor system supported by the cylindrical roller bearings is widely used in various fields such as aviation, space and machinery due to its importance. In the study of the dynamic characteristics of the cylindrical roller bearings, it is important to accurately calculate the stiffness of the cylindrical roller bearings. The stiffness of the cylindrical roller bearings is very important in the analysis of the vibration characteristics of the rotor system. Therefore, in this paper, the method of creating a comprehensive stiffness model of the cylindrical roller bearing is mentioned. The purpose of this study is to improve the dynamic stability of the rotor system supported by the cylindrical roller bearing by accurately establishing the comprehensive stiffness calculation model of the cylindrical roller bearings.

In consideration of the radial clearance of the cylindrical roller bearing, the radial load acting on the cylindrical roller bearing was derived, and based on this, a model for calculating the Hertz contact stiffness of the cylindrical roller bearing was created. Based on the load considering the radial clearance, an oil film stiffness model of the cylindrical roller bearing was created under the elastohydrodynamic lubrication (EHL) theory. Then, the comprehensive stiffness was calculated by combining Hertz contact stiffness and the oil film stiffness of the cylindrical roller bearing, and the dynamic parameters are calculated by using the MATLAB program.

When the radial clearance of the cylindrical roller bearing is considered, the comprehensive stiffness is larger than when the radial clearance is not taken into account, and the radial clearance of the cylindrical roller bearing is an important factor that directly affects the comprehensive stiffness of the cylindrical roller bearing.

In this paper, based on Hertz contact theory and the EHL theory, the authors investigated the method of creating a comprehensive stiffness model of the cylindrical roller bearing considering the radial clearance. These results will contribute to the theoretical basis for studying the mechanics of cylindrical roller bearings and optimizing their structures, and they will provide an important theoretical basis for analyzing the dynamic characteristics of the rotor system supported by the cylindrical roller bearing.

Using data obtained from the National Conference of State Legislatures (NCSL), we investigate modifications in state tax codes to determine their characteristics, the apparent trends of state tax reform, and whether changes constituted comprehensive reform or mere incremental adjustments to existing tax structures. Based on the data, we find that few states achieved comprehensive tax reform in the 1990s despite the fiscal surplus that provided an environment conducive to widespread change. Moreover, we find that a significant number of changes that were enacted in the 1990s involved increases or decreases in state tax revenue that were ultimately tied to economic cycles. We suggest that adequacy in state tax collections may be the most common tax principle adhered to with regard to changes in tax structure. We also conclude that reform efforts in the 1990s were most successful when approached in an incremental fashion in the absence of a significant precipitating reform driver.

The purpose of this study is twofold: (1) to examine the relationship between comprehensive social competence, entrepreneurial tenacity and social entrepreneurial action and (2) to test the mediating role of entrepreneurial tenacity in the relationship between comprehensive social competence and social entrepreneurial action among social ventures in Uganda.

The study is cross-sectional and quantitative. Data were analyzed with the help of Statistical Package for Social Sciences and analysis of moment structures.

Results show that both comprehensive social competence and entrepreneurial tenacity are significantly associated with social entrepreneurial action. Results further indicate that entrepreneurial tenacity partially mediates the relationship between comprehensive social competence and social entrepreneurial action.

To the authors' knowledge, this study provides initial empirical evidence on the relationship between comprehensive social competence, entrepreneurial tenacity and social entrepreneurial action using evidence from a developing African country – Uganda. Mostly, this provides an initial evidence of the mediating role of entrepreneurial tenacity on the relationship between comprehensive social competence and social entrepreneurial action.

The purpose of this paper is to examine how limited care patients and comprehensive care patients differ in terms of consumers' behavior in the dentist selection process, in order to help healthcare providers and marketers better promote their practice depending on their patient type.

A survey of 1,150 dental school faculty private practice patients who recently chose their dentist was conducted and 221 responded. The respondents were divided to comprehensive care patients (n=120) and limited care patients (n=90) by self‐perceived need.

The comprehensive care patients were younger and more likely to be highly educated, have a healthcare related profession, and have private dental insurance (p<0.001). The comprehensive care patients were more likely to use information sources such as clinic website, the internet, and the insurance directory (p<0.05), while the limited care patients were more likely to use other dentists. Comprehensive care patients put more value on attributes such as, the dentist is in my insurance network and convenient physical location (p<0.05). In conclusion, comprehensive care patients and limited care patients differed significantly in characteristics and how and why they chose their dentist.

Healthcare marketers can use this study's findings to better promote their practice by selecting appropriate communication channels and focus on attributes that consumers value the most. It is important to apply different strategies to different consumer groups.

The purpose of this paper is to provide empirical evidence regarding the relationship between the level of comprehensiveness of a performance measurement system (PMS) and its respective organizational effectiveness. The extant literature has highlighted that a PMS may successfully contribute to the implementation of the organizational strategy, with the balanced scorecard (BSC) serving as an exemplar of a strategy performance management tool and playing a primary role to this end. However, the reasons for the overall high rate of failure in the implementation of the BSC remain unexplained and, to date, little empirical research exists regarding the design of PMSs such as the BSC and its constituent elements.

Using a survey of 103 Italian managers, the paper advances a model describing a comprehensive BSC design, after identifying the key attributes from the performance management literature. Data were analyzed using cluster analysis and multiple regression analysis.

Results suggest that organizations are implementing the BSC following two different approaches, which vary from a less comprehensive to a more comprehensive design. More importantly, the BSC design explains variation across three organizational effectiveness measures: improvements in translating the organizational strategy into operational goals, understanding cause–effect relationships and enhancing internal communication among employees.

The paper builds on and extends the previous literature on performance management in two ways. First, via a literature review, it introduces a model describing a comprehensive BSC design, which includes 12 attributes. Second, it demonstrates that organizational effectiveness varies positively with the level of comprehensiveness of the BSC design.

Many experts suggest that the human being explore marine resources and marine new energy sources to alleviate the shortage of land resources and the ecological degradation. However, island coastal zones are considered to be fragile ecosystems; their geographical location and natural characteristics, their biodiversity and associated ecosystems, and their exposure to diverse land and sea conditions all make them highly vulnerable to environmental changes and human activities. Therefore, it is necessary to achieve the goals of environmental protection and sustainable development on the basis of a comprehensive evaluation and understanding of islands.

Due to the importance of island groups, this paper conducts evaluation studies on them. Using the Delphi, AHP and TOPSIS methods, this study evaluated quantitatively the comprehensive development level and comprehensive development potential of island groups in terms of resources, natural environment, economy and society. Innovatively using them as two subsystems, the present study combined the coupling coordination model and the obstacle factor calculation method.

The prospective index of comprehensive development was applied to the Changdao Island Group in Yantai, Shandong Province as an example, and the final evaluation revealed that the comprehensive development prospect of this island group had an upward trend from 2010 to 2017. Future efforts should be made to improve its economic and social conditions and economic development status, apart from promoting its comprehensive development by improving human resources management, increasing the GDP growth rate, and improving fresh water and electricity supply.

This study takes the integrated development level of the island and the integrated development potential of the island as two subsystems, and the innovative application of the coupling coordination degree model is used to calculate the integrated development index of the island to understand the development status of the island area. On the basis of this model, the obstacle factor identification method is designed to identify the main obstacle factors, and on the basis of evaluation and identification, specific measures to ensure the sustainable development of the island area are effectively proposed.