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1 – 10 of 118Discusses consumer response to the use of Asian models to reach theAsian‐American market through mass media advertising. Reports on theresults of an empirical study to discover…
Abstract
Discusses consumer response to the use of Asian models to reach the Asian‐American market through mass media advertising. Reports on the results of an empirical study to discover white consumer reactions to Asians in advertising. Summarizes that Asian models achieved a more favourable response advertising products associated with Asian manufacture, a less favourable response with status products, while there is no difference in response for convenience products.
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Interest in business ethics has soared over the past ten to 15 years. Lacking in the literature are normative approaches that provide guidelines for managers to evaluate their…
Abstract
Interest in business ethics has soared over the past ten to 15 years. Lacking in the literature are normative approaches that provide guidelines for managers to evaluate their behavior in order to determine whether that behavior is in fact ethical. This paper makes a contribution to normative research, by offering a graded task approach to applying certain principles based on the philosophy of ethics (referred to as universal moral principles). These principles include utilitarianism, the categorical imperative, rights, and justice. First, some arguments against the use of universal moral principles are discussed, and rebutted. Next, the principles themselves are explained. Finally, a worksheet is presented. This worksheet offers a step‐by‐step approach to applying each of the principles.
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Investigates whether consumers′ time availability is an importantsegmentation variable in the convenience and fast‐food markets. Verytime‐poor, somewhat time‐poor, and not…
Abstract
Investigates whether consumers′ time availability is an important segmentation variable in the convenience and fast‐food markets. Very time‐poor, somewhat time‐poor, and not time‐poor consumers are compared, and three types of food are examined: fast foods, frozen dinners, and ready‐to‐eat foods. For weekday dinners, similarities and differences between the three segments are investigated with respect to usage of each type of food, importance of benefits sought in a weekday dinner, and perceptions of each type of food. Managerial implications of differences between segments and of overall patterns are discussed.
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A variety of topics within international marketing are reviewed:global product strategies; export marketing and distribution strategies;export and planning future business with…
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A variety of topics within international marketing are reviewed: global product strategies; export marketing and distribution strategies; export and planning future business with developing countries; and the difficulties of trading within Eastern Europe.
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This article addresses certain competition‐related issues that parties to a trans‐national merger and acquisition (M&A) transaction must face, preferably during the strategic…
Abstract
This article addresses certain competition‐related issues that parties to a trans‐national merger and acquisition (M&A) transaction must face, preferably during the strategic planning phase. The ultimate focus will be on the suitability vel non of the World Trade Organization (WTO) serving, as has been proposed by some scholars and political bodies, as a form of supranational competition law authority with respect to merger clearance. The conclusion reached is that the WTO is institutionally ill‐suited for such a role but can, nonetheless, perform a useful albeit considerably more modest function as an enforcer of several purely procedural reforms suggested herein.
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Hiroyuki Ishihara and Judy Zolkiewski
This paper aims to focus on knowledge transfer between the headquarters and a subsidiary of a multinational corporation (MNC). A framework with type of knowledge, absorptive…
Abstract
Purpose
This paper aims to focus on knowledge transfer between the headquarters and a subsidiary of a multinational corporation (MNC). A framework with type of knowledge, absorptive capacity, disseminative capacity and tie strength is proposed. The framework is verified qualitatively and then further developed by adding another capacity needed by the headquarters: heeding capacity.
Design/methodology/approach
To check the validity of the proposed conceptual framework empirically, interview-based qualitative studies were conducted for two partner programs implemented in the Japanese subsidiary of a US-based IT company. Interviews were undertaken with 17 respondents in the headquarters, the Japanese subsidiary and two alliance partners in Japan.
Findings
It is confirmed that type of knowledge and absorptive capacity clearly affect the effectiveness of knowledge transfer. Also, it is found that the knowledge sender’s disseminative capacity matters. Additionally, a case is found in which network ties mitigate the ineffectiveness caused by low disseminative/absorptive capacity.
Research limitations/implications
In this research, cultural influences have not been considered. Also, this research has not paid attention to inter-organizational knowledge transfer. These provides potential for further research which could explore this complexity in more depth.
Practical implications
It is suggested that the headquarters of a MNC need to have a “heeding capacity” in cases where the target subsidiary’s disseminative capacity is low and tie strength between the subsidiary and the headquarters is weak. It is a capacity for the headquarters to heed what a subsidiary would like to transmit but cannot do well, and this is achieved by listening carefully and not letting language barriers or cultural differences obfuscate the meaning.
Originality/value
By focusing on a dyad between the headquarters and the Japanese subsidiary, the importance of disseminative capacity of a subsidiary is highlighted, which is not often the case in the extant literature. Also, headquarters’ heeding capacity is proposed.
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Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way…
Abstract
Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.
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Craig C. Lundberg and Judi Brownell
This manuscript explores the contributions of organizational learning to organizational communication. The study of organizational communication is seen in multi‐dimensional terms…
Abstract
This manuscript explores the contributions of organizational learning to organizational communication. The study of organizational communication is seen in multi‐dimensional terms as the study of how meanings are created, stored, distributed, and modified in the service of organizational performance and change. An overview of organizational communication is provided and organizational learning and its main assumptions are explained. The authors then demonstrate how the incorporation of organizational learning concepts into organizational communication theory permit the integration and extension of much of what is known about how organizational members communicate, learn, and change. An integrative model is presented which explains how individual and organizational understandings are interrelated.
Film provides an alternative medium for assessing our interpretations of cultural icons. This selective list looks at the film and video sources for information on and…
Abstract
Film provides an alternative medium for assessing our interpretations of cultural icons. This selective list looks at the film and video sources for information on and interpretations of the life of Woody Guthrie.
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Phetphrairin Upping and Judy Oliver
The purpose of this paper is to investigate the transition of the accounting systems from cash based to accrual based, in Thai public universities. The focus is on the factors…
Abstract
Purpose
The purpose of this paper is to investigate the transition of the accounting systems from cash based to accrual based, in Thai public universities. The focus is on the factors both influencing and affecting the accounting change.
Design/methodology/approach
This study takes a quantitative approach with data collected through a mail survey to the Chief Financial Officer of each of the 78 Thai public universities. Statistical analysis included both descriptive analysis and ANOVA to analyse differences between universities.
Findings
The main catalysts for change have come from both external and internal sources. The Thai government requires public agencies to adapt their accounting practices in line with New Public Management (NPM) and university management need improved information for planning and control purposes. The most important change has been to the financial accounting system with the adoption of computerised accrual accounting practices. The major factor influencing the change process is low institutional capacity of some Thai universities which is evidenced by the lack of technological resources and staff with knowledge of private sector accounting practices. Universities that either have or intend to become autonomous have given more importance to accounting system changes; and universities that have achieved more success in the change process note the importance of external consultants, and staff having an understanding and knowledge of data requirements.
Practical implications
This paper adds to the literature on accounting change in the public sector in less developed countries by highlighting factors influencing accounting change and factors that can be barriers to and facilitators of change. The findings provide further evidence of the issues confronted by public agencies in developing countries adopting new accounting practices and highlights the importance of training of local staff before the change process commences. Training is critical for knowledge transfer to enable staff to gain the knowledge and skills needed to assist in the change of accounting practices.
Originality/value
This paper presents a contribution to the government accounting change literature by highlighting public sector agencies in a developing country, Thailand. In both developed and developing countries, public universities are now operating in an environment of decreased government funding coupled with university management taking more responsibility for financial management. This study provides an insight into the changes taking place in Thai public universities in relation to the accounting system to support this new operating environment.
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