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Business Administration (business + administration)
Selected AbstractsDecreasing Numbers at Increasing Levels: An Investigation of the Gender Imbalance at NHHGENDER, WORK & ORGANISATION, Issue 2 2003Joyce Falkenberg Gender imbalance is a highly discussed topic in Norway, where equity is the norm. At the Norwegian School of Economics and Business Administration (NHH) the issue of gender imbalance has been on the strategic agenda of the school for the past 12 years. Because these strategies have not resulted in the reduction of the gender imbalance that was expected, it is necessary to look for further explanations. Gender imbalance can result from hiring practices, turnover, or promoting policies. In this article the focus is on retaining women in the organization, and we draw on the literature from organizational attachment to uncover additional understanding of gender imbalance. The article reports the findings from an exploratory study of organizational attachment among the faculty at NHH. Findings indicate differences between male and female faculty members and PhD students on organizational commitment, on the value and expectation of job characteristics, on the suitability of the paradigm, and on alternative job possibilities. [source] Accounting Standards, Implementation Guidance, and Example-Based ReasoningJOURNAL OF ACCOUNTING RESEARCH, Issue 4 2007SHANA CLOR-PROELL ABSTRACT This paper examines interpretation of accounting standards that provide implementation guidance via affirmative or counter examples. Based on prior psychology research, we predict that practitioners engage in "example-based reasoning" such that they are more likely to conclude that their case qualifies for the same treatment as the example. We test our predictions in two experiments in which participants judge the appropriateness of income-statement recognition. Experiment 1 uses Masters of Business Administration (MBA) students and varies example type (affirmative, counter) and case (revenue recognition, expense recognition) in a 2 × 2 design. Experiment 1 supports our predictions. Experiment 2 uses more experienced practitioners, and varies example type (affirmative, counter, both) in a 1 × 3 design. Experiment 2 supports the use of example-based reasoning, and indicates that practitioners in the "both" condition respond as if they had only received an affirmative example. These results have implications for understanding how guidance that accompanies accounting standards can result in aggressive or conservative application of standards. [source] The Role of Procedural Controls in OSHA's Ergonomics RulemakingPUBLIC ADMINISTRATION REVIEW, Issue 4 2007Stuart Shapiro Few, if any, regulations over the past decade have received as much publicity or engendered such controversy as the ergonomics regulation of the Occupational Health and Safety Administration (OSHA). Some may see the ergonomics rule as the paradigmatic instance of procedural hurdles holding up and eventually destroying a regulation. This article examines the role that procedure played in the ergonomics rulemaking. Lessons are drawn from an analysis of the four publicly available versions of the regulation and interviews with seven high-ranking officials at OSHA and the Small Business Administration. Of the procedural hurdles faced by OSHA, the notice-and-comment requirement had the largest impact on the final rule. OMB review and requirements to conduct a cost-benefit analysis served largely as a fire alarm to political overseers, and the required small business panel had largely symbolic effects. The more traditional control of congressional budgetary oversight had the greatest effect by delaying the rule for three years, and thus eventually doomed OSHA's attempts to regulate. [source] Lessons Learned: Obtaining Value from Federal Asset SalesPUBLIC BUDGETING AND FINANCE, Issue 1 2003Thomas H. Stanton If the government decides to sell assets, how can it obtain full value? Four case studies provide valuable lessons: (1) sale of the Elk Hills oil field by the U.S. Department of Energy, (2) sales of loans and property by the Resolution Trust Corporation (RTC) after the savings and loan debacle, (3) loan asset sales by the Small Business Administration (SBA), and (4) excess property sales by the Defense Reutilization and Management Service (DRMS). The federal government should create an office to assist agencies that seek to develop effective asset sales programs. [source] Target Costing für Werkstoffe , Potenziale und MethodikMATERIALWISSENSCHAFT UND WERKSTOFFTECHNIK, Issue 7 2009U. Götze Target Costing; Materials; Cost Management Abstract Das Target Costing , in der Betriebswirtschaftslehre ein Standardinstrument des Kostenmanagement , findet in der wirtschaftlich orientierten Literatur zu den Werkstoffwissenschaften bisher kaum Erwähnung. Dabei bestehen auch für die Entwickler, Hersteller oder Verwender von Werkstoffen große Potentiale im Hinblick auf die Sicherung bzw. Verbesserung der Wirtschaftlichkeit. Daran setzt der vorliegende Beitrag an. In diesem werden zunächst diese Potentiale eines werkstoffbezogenen Target Costing herausgearbeitet. Dann wird aufgezeigt, wie die allgemeine Methodik des Target Costing aus der Sicht von Werkstoffverwendern einerseits und Werkstoffentwicklern/-herstellern andererseits zu modifizieren ist, um den Besonderheiten von Werkstoffen gerecht zu werden. Target Costing for Materials , Potentialities and Methodology Target Costing is a standard instrument of cost management in business administration, but hardly mentioned in the economic oriented literature on material sciences. Nevertheless there are high potentialities for developers, producers, or users of materials regarding the improvement of efficiency. Therefore, this article will present these potentialities of a material oriented Target Costing. Besides, the general methodology of Target Costing will be modified to meet the specifics of materials from the perspectives of users of materials on the one hand and developers respectively producers of materials on the other. [source] A Sceptic's Comment on the Study of Economics,THE ECONOMIC JOURNAL, Issue 510 2006Ariel Rubinstein A survey was carried out among two groups of undergraduate economics students and four groups of students in mathematics, law, philosophy and business administration. The main survey question involved a conflict between profit maximisation and the welfare of the workers who would be fired to achieve it. Significant differences were found between the choices of the groups. The results were reinforced by a survey conducted among readers of an Israeli business newspaper and PhD students of Harvard. It is argued that the overly mathematical methods used to teach economics encourage students to lean towards profit maximisation. [source] Constraints on the conversion to sustainable production: the case of the Dutch potato chainBUSINESS STRATEGY AND THE ENVIRONMENT, Issue 6 2008A. A. H. (Arnoud) Smit Abstract The question of how to make agriculture more sustainable is a timely topic. This paper examines the Dutch potato supply chain in the context of its surrounding network. Based on the chain network approach it identifies constraints on conversion to organic potato production from a business administration and a public administration perspective. Two obvious constraints are the demand for ecologically produced products and the problem of cultivating potatoes. However, the potential for conversion is also affected by the way the market and the supply chain are structured, by the coordination of activities, efficiency-driven actors, relations and interdependencies between actors and by the asymmetrical distribution of power. Furthermore, conversion is constrained by the limited influence of network parties such as NGOs and current government policies. Based on the analysis, the paper questions whether the ecological approach (organic farming) will be more effective than strengthening a more generic approach stimulating the sustainability of the sector. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment. [source] | |||||||||||||