Graduates of the management major at the University of Pittsburgh at Greensburg find employment in a variety of organizations. As future managers with employees from different professions, students expressed an interest in discussing ethics cases in the operations management class. The semester starts with students familiarizing themselves with various professional and corporate codes of ethics. Throughout the semester a number of short ethics’ cases in operations’ areas such as inventory management, scheduling, facility location, and product (...) design are introduced to illustrate ethical issues that a manager and his/her employees might face. Students prepare individual responses before the in-class discussions. The semester ends with a long group ethics case discussion and formal case presentations. In the end-of-semester survey, students responded very favorably to an ethics component in the operations management class. (shrink)

Practical implementation of notions such as patient-orientation, client-centredness, and demand-driven care is far from straightforward in care and service supply to elderly clients living independently. This paper aims to provide preliminary insights into how it is possible to bridge the gap between policy intent, which reflects an increasing client orientation, and actual practice of care and service provision. Differences in personal objectives and characteristics generate different sets of needs among elderly clients that must have an appropriate response in the daily (...) routines of care and service providers. From a study of the available literature and by conceptual reasoning, we identify several important operational implications of client-oriented care and service provision. To deal with these implications the authors turn to the field of operations management. This field has deepened the understanding of translating an organisation’s policy into daily activities and working methods. More specifically, we elaborate on the concept of modularity, which stems from the field of operations management. With respect to elderly people who live independently, this concept, among others, seems to be particularly useful in providing options and variation in individual care and service packages. Based on our line of reasoning, we propose that modularity provides possibilities to enhance the provision of demand-based care and services. Furthermore, our findings offer direction on how organisations in housing, welfare and care can be guided in translating demand-based care to their operational processes. (shrink)

The research aims to identify the impact of the management requirements on operating of computerized management information systems to improve performance, and discuss the perceptions of respondents to develop the performance of employees in the Gaza Electricity Distribution Company, the researchers used the stratified sample method, (360) questionnaires were distributed on the study sample, (306) questionnaires were recovered with a percentage of (85%). The most important findings of the study: computerized MI have a positive impact on the development (...) of performance in the Gaza Electricity Distribution Company systems. The is statistical significance impact between “the physical, software supplies, human and organizational” requirements for the management and operation of computerized management information systems and performance development in the Gaza Electricity Distribution Company. The research also concluded a series of recommendations: the need to strengthen the company's management interest in the use of computerized management information systems in all its components and elements of being an important variable which contributes to the effect on performance development. It's essential that we develop the infrastructure for information technology in general, and computerized management information systems, in particular for the development of performance. Increased interest in providing the material of equipment and devices used in the computerized management information system requirements. Interest in providing technical inputs to the computerized management information systems through keeping pace with technological means and modern techniques and work on the training of personnel to use those systems. And increased attention to human inputs of computerized management information systems "specialists technicians and end-users" through a variety of disciplines working in the field of computerized management information systems. (shrink)

The research aims to study the role of strategic and operational planning as approach for crises management in UNRWA - Gaza Strip field- Palestine. Several descriptive analytical methods were used for this purpose and a survey as a tool for data collection. Community size was (881), and the study sample was stratified random (268). The overall findings of the current study show that strategic and operational planning is performed in UNRWA. The results of static analysis show that there are (...) a relation between strategic and operational planning and crises management. In spite this relation existence, it need more improvement and expanding. Also there are shortcomings in the way that organization manages the crises before and after they occur. A crisis management is only practicing during the crisis. The study suggests that UNRWA must invest in more resources to enhance strategic and operational palming and improve other methods to face potential crises in the future. (shrink)

Managers seeking to respect local norms when operating in cross-cultural settings may encounter ethical dilemmas when faced with values that potentially conflict with their own. The question of whose ethics or values should be applied or whether a set of universal ethical norms should be developed often confronts managers in their international business dealings. This article explores the findings from a qualitative research study that examines critical ethical dilemmas confronting Australian managers in their international business operations and their responses (...) to those dilemmas. For Australians managers in this study, bribery emerged as the major ethical dilemma confronting them in their international operations. (shrink)

The research aims to identify the impact of the management requirements on operating of computerized management information systems to improve performance, and discuss the perceptions of respondents to develop the performance of employees in the Gaza Electricity Distribution Company, the researchers used the stratified sample method, (360) questionnaires were distributed on the study sample, (306) questionnaires were recoved with a percentage of (85%). The most important findings of the study: computerized MI have a positive impact on the development (...) of performance in the Gaza Electricity Distribution Company systems. The is statistical significance impact between “the physical, software supplies, human and organizational” requirements for the management and operation of computerized management information systems and performance development in the Gaza Electricity Distribution Company. -/- The research also concluded a series of recommendations: the need to strengthen the company's management interest in the use of computerized management information systems in all its components and elements of being an important variable which contributes to the effect on performance development. It's essential that we develop the infrastructure for information technology in general, and computerized management information systems, in particular for the development of performance. Increased interest in providing the material of equipment and devices used in the computerized management information system requirements. Interest in providing technical inputs to the computerized management information systems through keeping pace with technological means and modern techniques and work on the training of personnel to use those systems. And increased attention to human inputs of computerized management information systems "specialists technicians and end-users" through a variety of disciplines working in the field of computerized management information systems. (shrink)

Previous work suggests that moral intensity and the perceived importance of an ethical issue can influence individual ethical decision making. However, prior research has not explored how the various dimensions of moral intensity might differentially affect PIE, or how moral intensity might function together with (or in the presence of) PIE to influence ethical decision making. In addition, prior work has also not adequately investigated how the operational context of an organization, which may embody conditions or practices that create barriers (...) to ethical decision making, may differ from other functional areas of an organization. Consequently, this study investigated the relationships among moral intensity, perceived ethical issue importance, and three stages of the ethical reasoning process: recognition of an ethical issue, ethical judgment, and ethical intention. Using an internet-based, self-report survey containing two operations management scenarios and various ethics measures, information was collected from business professionals working for a Midwestern financial services organization. The hierarchical regression results indicated that some dimensions of moral intensity were positively related to PIE, ethical issue recognition, and ethical judgment, and that PIE was associated with increased ethical issue recognition and ethical judgment. The steps of ethical reasoning were also positively interrelated. (shrink)

The economic theory of contract is being reshaped in ways which resonate with the findings of socio-legal contract scholars and of industrial economists and sociologists in the Marshallian tradition, who emphasise the 'embeddedness' of organizations within their social and cultural environment. Contractual co-operation is seen as depending on institutional factors which serve to enhance 'trust', and arrangements which in the past were criticized as the product of collusion are being reassessed as potentially efficient responses to market failure. An active debate (...) has begun on how instruments of public policy can best be deployed to arrive at an effective balance between co-operation and competition. This affects both the competitiveness of private sector organizations and the success of deregulatory reforms in the public sphere. These issues are explored within four main areas: developments in private-sector contracting; contract and organization in the public sector; the economics of contract law; and competitiveness and competition policy. (shrink)

Risk management is a well-known method to face technological challenges through a win–win combination of protective and proactive approaches, fostering the collaboration of operators, researchers, regulators, and industries for the exploitation of new markets. In the field of autonomous and unmanned aerial systems, or UAS, a considerable amount of work has been devoted to risk analysis, the generation of ground risk maps, and ground risk assessment by estimating the fatality rate. The paper aims to expand this approach with a (...) tool for managing data protection risks raised by drones through the design of flight maps. The tool should allow UAS operators choosing the best air corridor for their drones based on the so-called privacy by design principle pursuant to Article 25 of the EU data protection regulation, the GDPR. Among the manifold applications of this approach, the design of fly zones for drones can be tailored for public authorities in the phase of authorization of new operations, much as for national Data Protection authorities that have to control the lawfulness of personal data processing by UAS operations. The overall aim is to present the first win–win approach to data protection issues, aerospace engineering challenges, and risk management methods for the threats posed by this technology. (shrink)

Alarm management is an important task to ensure the safety of industrial process technologies. A well-designed alarm system can reduce the workload of operators parallel with the support of the production, which is in line with the approach of Industry 5.0. Using Process Mining tools to explore the operator-related event scenarios requires a goal-oriented log file format that contains the start and the end of the alarms along with the triggered operator actions. The key contribution of the work is (...) that a method is presented that transforms the historical event data of control systems into goal-oriented log files used as inputs of process mining algorithms. The applicability of the proposed process mining-based method is presented concerning the analysis of a hydrofluoric acid alkylation plant. The detailed application examples illustrate how the extracted process models can be interpreted and utilized. The results confirm that applying the tools of process mining in alarm management requires a goal-oriented log-file design. (shrink)

No Bosses Here: Management in Worker Co-operatives examines the worker co-op structure as a workplace option for women. The appeal of the model for women is described in terms of the opportunity for skill development and control over workplace conditions. The structure also presents some unique challenges for training since all members participate in management functions. The author describes a six-month course, Co-operative Employment for Women which trained women in co-operative business development.

This paper investigates the ethical challenges facing managers in Western Australia. It identifies the ethical issues that managers confront in international business. Managers in this research have identified a number of significant ethical issues when discussing the ethical incidents that occurred in their international dealings. The research shows a degree of congruence between managers'' experiences and establishes the main ethical dilemmas encountered, how they felt and actions taken when confronted with an ethical dilemma.

In this paper we present a paradigmatic example of the use in knowledge management of techniques from other fields, namely mathematical analysis. We also highlight that the Jacobi method presented here takes precedence over the better known Hungarian method. Finally, we signify that the Jacobi method represents the first known or recognized case of serendipity in both knowledge management and operational research. This paper thus demonstrates the intersection between knowledge management, mathematical analysis and operational research and how (...) taking historical perspectives are important for recognising future applications of knowledge management. This results in a better understanding of knowledge management and how it can be applied in the future. It has been shown how knowledge management relates to historical mathematical principles. (shrink)

The purpose of this article is to qualitatively describe and critically explain the discursive construction of employee co-operation negotiations in Finland as an arena for management-by-fear. The article consists of a theoretical review, covering the legislative basis of co-operation negotiations and recent research on management-by-fear. The empirical study consists of media texts and company media releases in Finland in 2012–2013. The main conclusions are that there are distinctive features in the co-operation negotiations that enable and enforce the possibility (...) of management-by-fear, and thus destructive leadership. The process, supported by law and very much against the original aim, enhances authoritative leadership, objectification of employees, distortion of information and misleading, and the negative consequences thereof. The process is an employer-invited discursive dance where the employee has to follow through the set steps and in the set rhythm, with the media orchestrating the tune and managing the fear. The study adds a valuable element to the research areas of downsizing, bad management, and the discursive construction of these phenomena. (shrink)

The focus of this research concentrated on ascertaining the presence of ethical climate types and the level of analysis from which ethical decisions were based as perceived by lodging managers. In agreement with Victor and Cullen (1987, 1988), ethical work climates are multidimensional and multi-determined. The results of this study indicated that: (a) benevolence is the predominate dimension of ethical climate present in the lodging organization as perceived by lodging managers, and (b) the local level of analysis (e.g. immediate workplace (...) norms and values) is the predominate determinant of ethical decisions in the organization.The implication of this study is that the knowledge gained from understanding that ethical decision making in an organization is multidimensional and multi-determined will foster understanding of ethical decision formation in the organizational context. (shrink)

The science of operations research is one of the modern sciences that have made a great revolution in all areas of life through the methods provided by it, suitable and appropriate to solve most of the problems that were facing researchers, scholars and those interested in the development of societies, and the most beneficiaries of this science were companies and institutions that are looking for scientific methods that help them manage their work so that they achieve the greatest profit (...) and the lowest cost, and one of the important methods that have been used in the management of companies we offer in this research two methods, Dynamic programming method. This method has been used in many practical matters and helped decision-makers in companies to achieve a maximum profit and less cost by formulating the reality of the state of the company and the data provided by decision-makers with a dynamic mathematical model that is solved using methods of solving dynamic models and we will provide in this research an example of this through the issue of choosing the optimal investment for the budget of a company so that it achieves a maximum profit, and the method of programming with integers: the method that provided these companies with solutions with integer values suitable for the nature of its work, through the use of the binary integer in the formulation of the appropriate mathematical model on the one hand, and on the other hand, the use of the binary integer variable helped to convert some nonlinear models that lead to some practical problems into linear models, and it should be noted here that in the previous two methods there is something indeterminable because we must make a decision in choosing or not choosing something, but the optimal solution that we will get remains A specific value because we are building the mathematical model for any realistic issue through the data provided by those responsible for the work and these data are calculated quantities and therefore they are uncertain values because their validity depends on the circumstances surrounding the work environment, they may be exposed to increase or decrease, and therefore the optimal solution on which the company will base its decision is suitable for specific values and any change in them can cause the company an uncalculated loss, so in this research we will use the concepts of neutrosophic science, the branch of science founded by the American scientist Florentin Smarandache in 1995 based on his belief that there is no absolute truth, a science that is interested in the study of ideas and concepts that are neither true nor false, but just in between, and we will take the data (calculated quantities) neutrosophic values that are specified or unspecified values are any set close to the calculated quantities, then the resulting mathematical model is a neutrosophic model and the optimal solution has neutrosophic values and thanks to the indefinite uncertainty that these values have, companies from the development of appropriate plans for all circumstances and thus achieve the greatest profit and the lowest cost, and we will clarify the above through two issues, the issue of optimal designation of a warehouse site, which we will formulate the mathematical model of using the neutrosophic integer programming method - and the issue of capital budget, which we will present in two different forms, we use in the first form the neutrosophic integer programming method and in the second the neutrosophic dynamic programming method. (shrink)

In a fiercely competitive business landscape, the optimization of supply chain management (SCM) strategies and the integration of robust corporate digital competencies stand as pivotal determinants for sustained success across various industries, including the fast-moving consumer goods (FMCG) sector. The study investigates the dynamic interplay between SCM strategies, corporate digital competencies, and operational performance. Through a hypothesis testing research design, the examination sought to determine the influence of these variables. The study revealed strong support for the hypothesis that SCM (...) strategies significantly impact corporate digital competencies and, in turn, operational performance. The results indicated a direct positive relationship between SCM strategies and operational performance while corporate digital competencies indirectly influenced operational performance through their mediation between SCM strategies and operational effectiveness. The findings underscored the integral role of corporate digital competencies in enhancing the efficacy of SCM strategies, amplifying operational performance, and driving customer-centric value. These implications stress the imperative for businesses to strategically align their SCM processes with digital competencies to effectively navigate market complexities and ensure long-term competitiveness. (shrink)

Multinational corporations are operating in complex business environments. They are confronted with contradictory institutional demands that often represent mutually incompatible expectations of various audiences. Managing these demands poses new organizational challenges for the corporation. Conducting an empirical case study at the sportswear manufacturer Puma, we explore how multinational corporations respond to institutional complexity and what legitimacy strategies they employ to maintain their license to operate. We draw on the literature on institutional theory, contingency theory, and organizational paradoxes. The results of (...) our qualitative longitudinal study show that managing corporate legitimacy is a dynamic process in which corporations adapt organizational capacities, structures, and procedures. (shrink)

Amongst a backdrop of debate regarding Codes of Conduct and their raison d’etre this paper provides a detailed summary of the management systems used by multinational enterprises in the Code implementation process. It puts forth a framework for analysis based on the elements of – the creation of a vision, the development of understanding and ability, integration into operations and feedback, improvement and remediation – and then applies it across the sports footwear, apparel and retail sectors in order (...) to firstly, demonstrate the complexities of the Code implementation process and secondly, to provide useful examples and lessons-learned to companies, policy-makers and others interested in implementing their own Code of Conduct or who are actively involved in this field. (shrink)

Managers often ask why their firm should have an ethics program, especially if no one has complained about unethical behavior. The pursuit of business ethics can cost money, they say. It can lose sales to less scrupulous competitors and can drain management time and energy. But as Harvard business professor Francis Aguilar points out, ethics scandals (such as over Beech-Nut's erzatz "apple juice" or Sears's padded car repair bills) can severely damage a firm, with punishing legal penalties, bad publicity, (...) and irreparably injured customer relations. Equally important if less obvious, unethical behavior can undermine a firm's organizational spirit. On the other hand, Aguilar argues, in a well run firm, ethical programs can actually enhance corporate performance, strengthening the company at every level and supercharging employee risk taking and innovation. In Managing Corporate Ethics, Aguilar shows managers how to create ethical programs within their organizations that not only discourage large-scale wrongdoing, but can contribute substantially to the achievement of corporate excellence. Aguilar's program is down-to-earth and comprehensive, and based on his extensive research on highly successful, ethical companies, both large and small. He recommends action on three fronts: first, get senior management to provide effective ethical leadership; second, set up an ethics program that promotes concern for the interests of people affected by the firm's operations and that provides safeguards against corrupting business pressures; and third, staff the company with ethical people and surround the organization with ethical advisors (including legal, financial, accounting, tax, and marketing consultants). To illuminate this three-step program, Aguilar incorporates the lessons learned in his in-depth study of ten prominent firms with proven successful ethics programs--among them Hewlett-Packard, Johnson & Johnson, Nucor Steel, Cray Research, ServiceMaster, and Texas Instruments. He examines Lincoln Electric's attention to compensation and job security to ensure quality products and to reduce the pressure or temptation to act unethically. He shows how General Mills, while pushing product line managers to compete aggressively, uses corporate staff units to guard against illegal or unacceptable claims (testing cake recipes, for example, to see if a product's quality fails under the less-than-perfect conditions of a normal kitchen). And he details how Armstrong World Industries uses pep talks, inspirational stories, role models, and ready access to management to promote ethical standards among employees. Throughout, Aguilar demonstrates convincingly that an ethical program pays dividends: that employees, suppliers, customers, and the community at large know when they are being treated in a positive and constructive manner, and are likely to respond in kind. Packed with real life examples of successful (and failed) ethical programs, Managing Corporate Ethics is a valuable roadmap to an often overlooked source of business success. (shrink)

Ranchers and pastoralists worldwide manage and depend upon resources from rangelands across Earth’s terrestrial surface. In the Great Plains of North America rangeland ecology has increasingly recognized the importance of managing rangeland vegetation heterogeneity to address conservation and production goals. This paradigm, however, has limited application for ranchers as they manage extensive beef production operations under high levels of social-ecological complexity and uncertainty. We draw on the ethics of care theoretical framework to explore how ranchers choose management actions. (...) We used modified grounded theory analysis of repeated interviews with ranchers to compare rancher decision-making under relatively certain and uncertain conditions and describe a typology of practices used to prioritize and choose management actions that maintain effective stewardship of these often multi-generational ranches. We contrast traditional decision-making frameworks with those described by interviewees when high levels of environmental and market uncertainty or ecological complexity led ranchers toward use of care-based, flexible and relational frameworks for decision-making. Ranchers facing complexity and uncertainty often sought “middle-ground” strategies to balance multiple, conflicting responsibilities in rangeland social-ecological systems. For example, ranchers’ care-based decision-making leads to conservative stocking approaches to “manage for the middle,” e.g. to limit risk under uncertain weather and forage availability conditions. Efforts to promote heterogeneity-based rangeland management for biodiversity conservation through the restoration of patch burn grazing and prairie dog conservation will require increased valuation of ranchers’ care work. (shrink)

This paper examines how Japanese multinational companies manage corporate social responsibility (CSR). It considers how the concept has come to be framed within Japanese business, which is increasingly globalized and internationally focused, yet continues to exhibit strong cultural specificities. The discussion is based on interviews with managers who deal with CSR issues and strategy on a day-to-day basis from 13 multinational companies. In looking at how CSR practice has been adopted and adapted by Japanese corporations, we can begin to see (...) what implications arise from the fact that CSR is a Western-led concept, so opening up critical questions about the future development and evolution of CSR practice within a global context. In being exposed to the concept of CSR as practiced vigilantly in western countries, Japanese multinational company managers have certainly come to re-evaluate aspects of business likely to need rectifying (with potential concerns being gender inequalities, discrepancies in employee conditions, and issues over human rights and supply chains). Japan can be thought to be lagging behind in its understanding and adoption of CSR, in part because corporations do not necessarily state their policies as formally as might be expected. Yet, by analyzing more deeply the kinds of responses gained from CSR managers in Japan (and by placing their remarks within a broader context of Japanese culture and business practices) a far more subtle and revealing picture becomes apparent, not least a more complex picture of the local/global interaction of the frames of reference of corporate responsibility. (shrink)

La gestión del conocimiento es un proceso relacionado con la producción, transmisión y utilización del conocimiento y su pertinencia para el desempeño organizacional; en la actualidad han aparecido diversidad de modelos que prescriben su configuración. El presente artículo describe el modelo que fundamenta teórica y metodológicamente la aplicación de la gestión del conocimiento en el Centro de Desarrollo de las Ciencias Sociales y Humanísticas en Salud. Esta entidad dedicada a la producción y transmisión del conocimiento científico en estas áreas de (...) conocimiento, no contaba con un modelo que permitiera estructurar el funcionamiento del proceso de su construcción y difusión en su interior y hacia el contexto. El modelo propuesto atiende la especificidad de los procesos de la entidad, y guía teórica y metodológicamente los flujos de información y conocimientos, las redes de actores presentes y los procesos de gestión de conocimiento que se integran en la dinámica de la organización. Knowledge management is a process related to the production, transmission and use of knowledge and its relevance to the organizational performance; nowadays there are several models that prescribe its configuration. This article describes a model that theoretically and methodologically bases the implementation of knowledge management on the Centre for the development of social and humanistic sciences in Health. This entity devoted to the production and transmission of scientific knowledge in these areas of knowledge, did not have a model that allow to structure the operation of its construction and diffusion process from inside and towards the context. The proposed model deals with specificities of the entity´ s processes, and theoretically and methodologically leads flows of information and knowledge, networks of actors and knowledge management processes that are integrated into the dynamics of the organization. (shrink)

ABSTRACT:We combine prior research on ethical decision-making in organizations with a rational choice theory of corporate crime from criminology to develop a model of corporate offending that is tested with a sample of U.S. managers. Despite demands for increased sanctioning of corporate offenders, we find that the threat of legal action does not directly affect the likelihood of misconduct. Managers’ evaluations of the ethics of the act, measured using a multidimensional ethics scale, have a significant effect, as do outcome expectancies (...) that result from being associated with the misconduct but not facing formal sanctions. The threat of formal sanctions appears to operate indirectly, influencing ethical evaluations and outcome expectancies. Obedience to authority also affects illegal intentions, with managers reporting higher prospective offending when they are ordered to engage in misconduct by a supervisor. (shrink)

This paper examines stakeholder responses to impression management tactics used by firms that express environmental commitment. We inductively analyzed data from 98 open-ended questionnaires and identified two impression management tactics that led respondents to believe that a firm was credible in its commitment to the natural environment. Approximately, half of the respondents responded to illustrative impression management tactics that provide images of, and/or broad-brush comments about, the firm's commitment to the natural environment. The other half responded to (...) demonstrative impression management tactics, which provide specific facts and details about the firm's operations. The research results provide important insights into the effects of organizational transparency. In this paper, we explore these findings and provide directions for future research. (shrink)

Automation does not always replace human labour altogether: there is an intermediate stage of human co-existence with machines, including robots, in a production process. Cobots are robots designed to participate at close quarters with humans in such a process. I shall discuss the possible role of cobots in facilitating the eventual total elimination of human operators from production in which co-bots are initially involved. This issue is complicated by another: cobots are often introduced to workplaces with the message (from managers) (...) that they will not replace human operators but will rather assist human operators and make their jobs more interesting and responsible. If, in the process of learning to assist human operators, robots acquire the skills of human operators, then the promise of avoiding replacement can turn out to be false, and if a human operator loses his job, he has been harmed twice over: once by unemployment and once by deception. I shall suggest that this moral risk attends some cobots more than others. (shrink)

This article distinguishes between philosophy for managers and philosophy of managers. Philosophy for managers is prescriptive advice concerning the content of wisdom in practical judgment and action. Managers in action rely on a self-constructed operational code – a concept borrowed here from earlier literature – that unavoidably emphasizes turf, reputation, and coalition in career advancement. The organization is a political arena for decisions, resources, and career opportunities. While elements of operational philosophy are addressed in formal management education, treatment is (...) haphazard and fragmented in a way that leaves managers to develop a personal operational philosophy. How managers address these elements depends on whether they are idealists, realists, or social darwinists in personal philosophy. The author develops these three options as illustrative categories of operational codes for managers. (shrink)

Managers of multinational companies often favour an aggressive tax avoidance strategy that pushes the legal limits onto the advantage of shareholders and the disadvantage of the spirit of democratically legitimized tax laws. The public and media debate whether such aggressive behaviour is immoral. Aggressive tax avoidance is a subset of the aggressive legal interpretations potentially observable in all fields which places little weight on the will of a democratically legitimized legislation. A thorough ethical analysis based on the deontological approach of (...) Kant demonstrates that aggressive tax avoidance as a special case of operating on the edge of legal boundaries is potentially immoral. Applying the Kantian “contradiction of conception or will” test shows that this maxim might not be conceived or willed as a general law of nature. If all natural or legal persons aggressively interpret laws on all subjects and in every imaginable situation, then central principles of the system of law we all rely upon would be severely compromised. Therefore, aggressive tax avoidance by managers of multinational companies may violate the managers’ moral duty to obey not only the letter but also the intention or spirit of the law. The validity of the argumentation depends critically on the formulation and interpretation of the respective maxims and on assumptions about the legal system. Preserving central elements of Kantian philosophy, the article demonstrates the complexity of a philosophical argumentation which tries to justify the moral intuitions that underpin the common negative evaluation of aggressive legal strategies in business. (shrink)

Increasingly complex and volatile work environments challenge long-term employment and job security. Managers are not exempt from this, because they also often perceive their own jobs to be precarious. Drawing upon conservation of resources theory, we offer a fresh perspective to understand how and when abusive supervision is induced by manager job insecurity on a daily basis. We draw upon manager need for power as a within-person novel explanatory mechanism to explain why job insecurity triggers managers to display abusive supervision (...) on a daily basis. To test our model, we conducted a study over a period of 10 consecutive days, using an experience sampling methodology, in which 126 managers in Chinese banks completed 1,058 daily surveys. In agreement with our hypotheses, we found that manager need for power, triggered by job insecurity, is a proximal cause of abusive supervision on a daily basis, after controlling for several other variables that have been found to lead to abusive supervision. The detrimental effects of daily manager job insecurity are alleviated when managers are equipped with higher levels of trait resilience and daily state mindfulness. Thus, our findings provide a more comprehensive picture of how managers’ stable and dynamic resources operate as beneficial buffers, alleviating the harm resulting from a daily workplace stressor—in this case, job insecurity. Overall, our study traces the fluctuation of a specific resource, and reveals the consequences of manager job insecurity from a leader-centric perspective. (shrink)

This book examines green management practices among top-performing companies operating on the Chinese mainland. It begins with the question: what constitutes a "green" company? Is this definition different when we consider China's sustainability efforts? Taken into consideration are such aspects as green management vision, supplier management programs, resource usage and investment in the environment. Through in-depth interviews with sustainability leaders and top executives, this Green Management Book will reveal how to systematically create or improve existing green (...) management strategies in China. It uses actual case studies from domestic and foreign companies to highlight these practices. Over 2 years of extensive research - working with the research board of the Fortune China CSR rankings and China-based CSR strategy platform InnoCSR - contribute to a comprehensive list of companies that are leading the way towards a greener China. (shrink)

Risk management has become a vital topic both in academia and practice during the past several decades. Most business intelligence tools have been used to enhance risk management, and the risk management tools have benefited from business intelligence approaches. This introductory article provides a review of the state-of-the-art research in business intelligence in risk management, and of the work that has been actepted for publication in this issue.

This article analyzes process management and its financial impact on industrial companies in Ecuador and Latin America. Through a literature review and case analysis, process management practices, their benefits and challenges, and how these practices influence the financial results of companies are explored. It highlights the key aspects that contribute to improving operational efficiency and profitability, providing recommendations for successfully implementing process management in the industrial sector.

The functional capabilities that consciousness seems to provide to biological systems can supply valuable principles in the design of more autonomous and robust technical systems. These functional concepts keep a notable similarity to those underlying the notion of operating system in software engineering, which allows us to specialize the computer metaphor for the mind into that of the operating system metaphor for consciousness. In this article, departing from these ideas and a model-based theoretical framework for cognition, we present an architectural (...) proposal for machine consciousness, called the Operative Mind. According to it, machine consciousness could be implemented as a set of services, in an operative system fashion, based on modeling of the own control architecture, that supervise the adequacy of the system architectural structure to the current objectives, triggering and managing adaptativity mechanisms. (shrink)

What can we learn about management ethics from other cultures and societies? In this textbook, cross-cultural management theory is applied and made relevant to management ethics. To help the reader understand different approaches that global businesses can take to operate successfully and ethically, there are chapters focusing on specific countries and regions. As well as giving the wider geographical, political and cultural contexts, the book includes numerous examples in every chapter to help the reader critique universal assumptions (...) of what is ethical. By taking a closer look at the way we view other cultures and their values, the author challenges us to rethink commonly held assumptions and approaches in cross-cultural management, and to apply a more critical approach. (shrink)

Nachhaltig gemeinsame Wertschöpfung als Offensivkonzept für profitables Wachstum in Unternehmen und Gesellschaft Die Fragestellung, wie die Verantwortung eines Unternehmens (Corporate Social Responsibility) konsistent bzw. mit Integrität in Kerngeschäft und Organisation verankert werden) kann, beherrscht zunehmend die öffentliche Diskussion. Im Rahmen dieser Diskussion, bietet das Konzept "Nachhaltig gemeinsame Wertschöpfung" einen Managementansatz an, der auf dem Verständnis aufbaut, dass Nachhaltigkeit nur dann im Kerngeschäft eines Unternehmens verankert ist, wenn es in Produkten und Wertschöpfungskette gleichzeitig berücksichtigt wird. Nachhaltigkeit und sozialer Mehrwert für alle (...) Beteiligten sind keine Randthemen mehr, sondern sind Chance über Produkte und die Wertschöpfungskette einen Beitrag zu stiften. Nachhaltig gemeinsame Wertschöpfung bildet hier die Brücke zwischen dem Wunsch nach mehr Nachhaltigkeit und der konkreten Umsetzung im Kerngeschäft.Um den negativen Konsequenzen eines ungebremsten Wirtschaftens und den sich daraus ergebenden Rahmenbedingungen zu begegnen, bietet nachhaltig gemeinsame Wertschöpfung ein Offensivkonzept das profitables Wachstum in ökonomischer, ökologischer und gesellschaftlicher Dimension ermöglicht. Neben dem konzeptionellen Rahmen, wird anhand vielfacher Beispiele aus der unternehmerischen Praxis beschrieben, wie ein Unternehmen nachhaltig gemeinsame Wertschöpfung erfolgreich umsetzen kann. Der Inhalt Integriertes Konzept zur Verankerung von CSR/Nachhaltigkeit im Kerngeschäft Beschreibung der relevanten Bausteine und Umsetzungsaktivitäten zur Schaffung von ökonomischen, ökologischen und gesellschaftlichem Mehrwert 11 Fallstudien und Praxisartikel, die Bedeutung und Umsetzung nachhaltiger gemeinsamer Wertschöpfung beschreiben Die Zielgruppen Vorstand und Geschäftsführung von Unternehmen mit global verteilter Wertschöpfung Verantwortliche für Nachhaltigkeit, Forschung & Entwicklung, Wertschöpfungskette Öffentliche Einrichtungen, NGO und Regierungsorganisationen Der Herausgeber Michael D'heur, ist Gründer und Geschäftsführer von shared.value.chain, einer Denkfabrik und Managementberatung für nachhaltig gemeinsame Wertschöpfung in Garching (München). Die Reihe "In der CSR-Managementreihe werden bestehende Ansätze durch neue Ideen und Konzepte ergänzt, um so dem Paradigma eines nachhaltigen Managements gerecht zu werden. Damit soll ein neuer Standard in der unternehmerischen Praxis sowie Managementliteratur gesetzt werden." (René Schmidpeter). (shrink)

This article examines the ways in which French tourist officers manage impartiality in telephone calls when faced with recommendation-seeking questions. Using Conversation Analysis and drawing on a corpus of 700+ telephone calls, it shows that, by typically avoiding conforming responses, officers resist confirming the evaluative element embodied in RSQs and, thus, avoid making recommendations. Instead, they opt to treat the questions as unanswerable in their own terms, a practice that may be deployed on its own or in conjunction with other (...) practices such as supplying information that will assist callers in making their choices and/or constructing responses as contingent. Further, officers typically do not decline to make recommendations on institutional grounds and, through their choices of interactional practices, obscure the institutional restrictions under which they operate. Thus, the selection of nonconforming responses by tourist officers is shown to contribute to the maintenance of an impartial stance. Finally, the article addresses the notions of affiliation and alignment and shows that nonconforming responses are less disaffiliative than outright rejections. (shrink)

Marine chronometers, often considered precision instruments, proliferated in navigational practices during the nineteenth century. This paper examines their use in the hands of naval officers in the early-nineteenth century. It argues that both the instruments and their operators required careful management and regulation. In addition, officers learnt and adapted observatory practices relating to the process of data collection and management. Through these means, chronometric data was collected, organized, and reduced to negotiate accurate results.