Search results for "fair"
showing 10 items of 351 documents
Have IFRS changed how stock prices are associated with earnings and book values?
2015
Purpose – The purpose of this paper is to examine how the mandatory shift from Norwegian Generally Accepted Accounting Principles (NGAAP) to International Financial Reporting Standards (IFRS) in Norway affected the valuation weights of earnings and book values, with the aim of gaining insights that are relevant for standard setters, investors and other users of accounting information. Design/methodology/approach – The authors extend the IFRS literature on structural shifts between the pre- and post-adoption periods by comprehensively controlling for factors that vary between the IFRS sample and the domestic Generally Accepted Accounting Principles (GAAP) sample. Moreover, the tests are des…
The influence of price fairness on customer satisfaction: an empirical test in the context of automobile purchases
2007
PurposeThis paper aims to link conceptually the concepts of price fairness and customer satisfaction and empirically demonstrate the influence of perceived price fairness on satisfaction judgments. Further, it seeks to examine specific factors that influence fairness perceptions including price perception and consumer vulnerability.Design/methodology/approachThe study is conducted in the context of automobile purchases in major German car dealerships. Based on a theoretical conceptualization of the constructs and an empirical pretest, 246 car buyers were surveyed and their fairness perceptions and satisfaction judgments with the car buying process measured.FindingsThe research shows that pr…
Treating the crowd fairly: increasing the solvers’ self-selection in idea innovation contests
2020
Abstract The success of idea crowdsourcing contests depends on the wideness of the number of solvers that voluntarily self-select to solve the problem broadcast by the seeker and previous research has started to highlight the role of fairness in the self-selection process of solvers. This study aims at deepening the understanding concerning how fairness can influence the solvers’ self-selection. By applying a netnographic research design, we identify possible unexplored facets of fairness in the crowdsourcing context, i.e., prize award, award guaranteed, and non-blind contest. Theoretically, we drew from the organizational justice and fairness literature to develop hypotheses about how the …
Corporate lobbying: Role perceptions and perceived influence on political decisions of public affairs professionals
2021
Abstract This study aims to provide insight into public affairs professionals’ role conceptions and perceived influence on political decision making. We conducted a quantitative online survey with 238 corporate public affairs professionals in Germany who worked either “in-house” at a corporation, for an industry association, or in a public affairs consultancy firm. Based on their main stakeholder orientation (clients, political actors, or society) and primary objectives (mediator, expert, or advocate), a cluster analysis categorized the professionals into four main roles: persuaders, advisors, coordinators, and mediators. Although acting in line with ethical norms and being transparent abou…
Fair trade and global cognitive orientation: a focus on Spanish fair trade consumers
2007
In the past few years, there has been an increase in the ‘ethical consumer’, characterized by more reflexive values like solidarity, social responsibility, multiculturalism and ecology. This idea has found support in the appearance and development of proposals like fair trade, along with others, such as responsible consumption, the recycling business or sustainable development. In a parallel way, also during the past few years, various analysts have pointed out that the phenomenon of globalization is changing not only the aspect of the world but also our way of perceiving it, which is progressively becoming a ‘global orientation’. In the framework of these two tendencies, this paper examine…
Achieving Fair Load Balancing by Invoking a Learning Automata-Based Two-Time-Scale Separation Paradigm.
2020
Author's accepted manuscript. © 2020 IEEE. Personal use of this material is permitted. Permission from IEEE must be obtained for all other uses, in any current or future media, including reprinting/republishing this material for advertising or promotional purposes, creating new collective works, for resale or redistribution to servers or lists, or reuse of any copyrighted component of this work in other works. In this article, we consider the problem of load balancing (LB), but, unlike the approaches that have been proposed earlier, we attempt to resolve the problem in a fair manner (or rather, it would probably be more appropriate to describe it as an ε-fair manner because, although the LB…
Scheduling Multimodal Transportation Systems
2004
Abstract In this paper a Lagrangian based heuristic procedure for scheduling transportation networks is presented. The solution procedure schedules a single line at a time, possibly correcting the previous decisions at each step.
History teaching in Finnish general upper secondary schools: Objectives and practices
2019
In Finland, the trend towards a new kind of history teaching emphasizing the understanding of historical knowledge and historical thinking skills began in the mid-1990s, when history teaching objectives were defined much more broadly in the curriculum than previously. In this article, we examine how, in over twenty years since the changes in curriculum objectives were made, general upper secondary school teachers have come to value the curriculum objectives of history teaching and how these have impacted on their teaching. The data for this article were collected by a semi-structured survey in 2016. Using counts, percentages, means, standard deviations and medians, a descriptive exploration…
Measuring Excellence and Equity in Education : Conceptual and Methodological Issues
2011
The text focuses on the measurement problems both equity and excellence does imply, and on the "technical" choices that are to be made. It aims at showing that those choices are not neutral and have plenty of political consequences. Starting with the problems of definition of both excellence and equity, which should be considered jointly, the paper examines i) how the indicators and methods implemented do have some impact on the amount of inequalities, and ii) on the necessity of a time dimension to figure out how inequalities are generated, along with a system-wide perspective.