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Extensive human and animal research has examined approach and withdrawal motivation, which we define as the simple urge to move toward or away, respectively. In this chapter, we review seminal and recent research that showing that asymmetrical frontal cortical activity underlies approach and withdrawal motivation that occur during childhood, that characterize certain psychopathologies, and are present in everyday emotional experiences. Specifically, greater left-frontal activity is involved in approach motivation, including the expression and experience of anger, jealousy, desire, and joy. Conversely, greater right-frontal activity is involved in withdrawal motivation, including the expression and experience of some forms of sadness, crying, and depressed mood. We also review recent research suggesting that connectivity between the frontal and parietal cortices is a potential mechanism for the motivation-related effects of asymmetrical frontal activity.

This paper examines accounting harmonisation and determinants explaining accounting measurement policy choice decisions by Asia‐Pacific listed manufacturing companies. Using Thomas' (1991) theoretical framework, four contingent variables (country of reporting, company size, profitability and debt leverage) are examined as possible determinants of firms' accounting choices concerning non‐current asset valuation measurement base, goodwill and depreciation. 130 listed manufacturing companies' annual reports were examined from Australia, Hong Kong, Indonesia, Malaysia, and Singapore. This study involves two phases. The first phase evaluates accounting harmonisation measurement indices in comparison with the extant literature. An important innovation is the operationalisation of Archer et. al. (1995) between‐country and within‐country C indices. Computed comparability indices indicated variations in the level of harmony across the five countries for all three accounting measurement practices. The second phase employed logistic regression to examine possible determinants of accounting policy choice decisions. Such a combined research approach should lead to a better understanding of de facto accounting harmonisation and practices.

Beginning in this issue, the Music Notes column will review recommended selections of mainly—but not limited to—jazz CDs. Good collecting and good listening!

Explores the history of quality management, commenting on the work of many of the quality “gurus”. Considers the relationship between quality management and the management science of operational research.

This case presents the challenges facing a new pastor at Whitney Avenue Congregational church. For many years the church has seen declining membership. Karl, the new pastor, is expected to help foster growth, but as he has learned, some organization members fear that he may want to change more than they would like to see changed. Karl must decide how to conduct himself at the next church council meeting. He also must decide on an approach to effect positive change in the organization.

The purpose of this paper is is to depict an example of an abusive, bullying manager; suggest what effects those abusive practices were having on individuals and the organization; note the potential ethical, legal and organizational issues involved; prompt analysis of organizational conditions and practices that allow such behavior; and promote consideration of preventive policies, programs and practices.

This paper is a case study based on interviews, observations and document analysis. An extended literature review was examined to prepare a companion Instructor's Manual.

The bullying and abusive behavior of a firm's senior executive was seriously damaging the value and operating performance of the firm. The training manager was in a position to promote effective organizational responses to the bullying executive.

A variety of administrative, legal and/or ethical requirements indicate that the training director should act. In the companion Instructor's Manual, a number of preventive and recuperative interventions are suggested.

This paper provides one of the first detailed case histories of the nature of bullying behavior at an executive level and the effects such behavior has on the organization.

This paper aims at presenting the analysis of the views of construction participants in China’s construction industry on three major site safety issues. First, data from three distinctive roles (project managers, safety officers, and foremen) on site safety knowledge were analysed. Results indicate that they have low levels of safety knowledge. This is consistent with the existing literature, implying that safety training and education is a major issue around the world. In addition, the views of project managers and safety officers are further elicited on the second issue (that is, factors affecting site safety) and the third issue (that is, methods for improving project safety management). Results indicate that both parties have quite consistent views. The six most important factors are “lack of attention to safety protection by workers”, “lack of attention to safety management by main contractors/project managers”, “insufficient safety training”, “inadequate safety level”, “tiredness of workers”, and “poor quality of construction materials and equipments”. The five most promising methods are “increase in safety investment in terms of manpower, capital and finance”, “improvement in safety operations”, “no alcohol at work”, “increase in safety training and education for workers”, and “increase in safety inspection”. Discussions are given in this paper.