This study examined polarization of perceptions of Procedural Justice. Two polarization mechanisms are examined, Persuasive Arguments and Social Comparisons. Participants were students enrolled in a first-year introductory business class. There were 216 participants in the Persuasive Arguments study, 429 in the Social Comparisons study. The average age of all participants was 22.3 yr. (SD = 2.1); 56% were women. Fields of study represented were business, engineering, information technology, and sports. Analysis showed under conditions of low Procedural Justice, polarization effects were only found with the Persuasive Arguments mechanism. Under conditions of high Procedural Justice, polarization effects were only found with Social Comparisons. Implications for group polarization and Procedural Justice theories are considered.
PurposeThe purpose of this paper is to present a new method to account for investments in human capital, which the authors have named investment capitalization. This method uses investments in training and hiring of employees as a surrogate for their intellectual capital, capitalizing and amortizing the investment over its useful life. Investment capitalization is compared to the more conventional Generally Accepted Accounting Principles (GAAP) and the newer intellectual capital accounting methods.Design/methodology/approachScenarios comparing the effects of downsizing or organizational performance are used to demonstrate the effects of decisions based on intellectual capitalization and GAAP.FindingsResults of the scenario analysis show that the investement capitalization method causes less destruction of intellectual capital during downsizing decisions than does GAAP.Originality/valueThis paper presents a new method of accounting for intellectual capital and demonstates the benefits of this method when making downsizing decsions.
This paper discusses the setup of a new entrepreneurship program at a university in Atlantic Canada as well as the intended method of program assessment. An important dimension of the paper is to showcase the challenges and opportunities of setting up an applied program of entrepreneurship study in a region lacking in infrastructure support for entrepreneurs compared with other regions of Canada. The authors argue that the development of new entrepreneurship programs will only advance the field if it is accompanied with proper assessment of program effectiveness.RéSUMé. Cet article traite de l'établissement d'un nouveau programme d'entrepreneuriat dans une université canadienne située dans les maritimes ainsi que de la méthode d'évaluation envisagée pour ce programme. Une partie importante de l'article a pour but de mettre en lumière les défis et les opportunités qui sont liés à l'établissement d'un programme d'étude appliqué de l'entrepreneuriat dans une région qui souffre d'un manque d'infrastructure de soutien pour les entrepreneurs comparativement à d'autres régions du Canada. Les auteurs soutiennent que l'établissement de nouveaux programmes d'études en entrepreneuriat ne peut contribuer à l'avancement de ce domaine que si ceux-ci sont accompagnés de méthodes d'évaluation de programme efficaces.
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