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In response to growing dissatisfaction from employers, accounting educators have been called upon to broaden the knowledge and skills of their graduates. This leads us to consider how these objectives can best be achieved. This paper considers the relative benefits of various forms of instruction commonly employed by accounting educators. Facts and definitions, understanding rules, a worked example, and a worked example with integrated understanding rules are all considered in a single study which allows direct comparisons to be made as to their ability to meet specific learning objectives. The relative importance of practice and outcome feedback are also considered. The performance variables of interest are declarative and procedural knowledge, judgement performance, and knowledge transfer.

This paper aims to explore two factors that may moderate the relation between an individual’s ethical values and their evaluation of competing ethical and financial outcomes. It is argued that distance (i.e. low proximity) attenuates moral intensity, thereby inhibiting ethical decision-making (EDM). In contrast, it is argued that presenting outcomes in a separate social and environmental perspective in the balanced scorecard (BSC) increases EDM.

In an experiment, participants evaluated social outcomes presented in a BSC. Proximity and scorecard format were manipulated in a 2 × 2 factorial design.

The results indicate that physical and social proximity increase the extent to which performance evaluation is influenced by the ethical values of the evaluator. Contrary to expectations, BSC format did not influence the EDM of the evaluator.

Participants were undergraduate students which may limit the generalisability of the results. Further research should be conducted with practicing managers. The study focused on a particular ethical issue, hiring and training from the local community. Further research is necessary to consider the effect of personal ethical values on other aspects of corporate social responsibility (CSR).

This study indicates that ethical values will be less salient when the outcomes relate to distant locations. There are important implications for multinational corporations seeking to avoid the liability of foreignness in their distant operations.

Previous CSR research has focused on the institutional level. The focus of the authors on the individual’s decision-making process increases our understanding of the biases that can affect EDM.

The purpose of this research is to provide a systematic review of the literature relating to message framing and its effectiveness in persuading consumers to adopt environmentally sustainable behaviour, which is a form of pro-social behaviour. Specifically, this paper focuses on three types of message framing: positive–negative, self–other and abstract–concrete.

This paper reports on a systematic review guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses framework identifying 108 articles published relating to message framing and environmental sustainability between 2005 and 2020. Descriptive analysis of the data was undertaken in combination with a thematic approach.

The results demonstrate that single frames do not reliably increase sustainable consumer behaviour. Instead, the use of two message frames is more consistently effective. However, there is some disparity in relation to the combined effects of two message frames. The research also identifies that the use of three combined message frames is underexplored in the existing literature.

Social marketing and consumer psychology researchers have explored many types of message framing. This study focuses on three common types. Also, the review is limited to valence framing. The authors recognise that visual aspects of message frames also determine the effectiveness of messaging. Another limitation is that only empirical studies published between 2005 and 2020 were reviewed.

Past review papers related to the impact of messaging on sustainable consumer behaviour either focus on one type of message framing, such as the positive–negative frame, or did not categorise message framing into different types. The current review focuses on three types of message framing that have been examined separately and in combination in the literature. Based on the findings, this study proposes a synthesised theoretical framework for future research.

Describes the history of the tobacco industry and its emergence as an extremely effective marketer and non-market strategist. After years of success, both publicly and politically, the leaders of the tobacco industry are faced with mounting political pressure and the financial threat of litigation from class-action lawsuits. The leaders face an industry-wide strategic decision of whether to acquiesce to government demands in exchange for immunity, focus on judicial success, or develop a new course of action.

To evaluate the formulation and implementation of non-market strategies in the context of regulatory, legislative, and legal institutions. To understand how various aspects of the non-market environment interact and how these environments not only change over time, but change market competition within an industry. Further, to formulate and decide between firm-specific and industry-wide strategies. Finally, to appreciate and reflect upon the potential conflict between non-market strategies and ethical concerns.

Increased evidence for the health benefits of probiotics for health restoration coupled with the consumer's inclination towards a safe, natural and cost-effective substitute for drugs have led application of probiotics as a pharmaceutical agent and are rapidly moving in clinical usage. In this context, this article attempts to highlight the potential of probiotics as a pharmaceutical agent.

Endeavor has been made to explore the significance of probiotics for the modulation of gut ecology and their action. Potentiality of probiotics for their exploitation as a pharmaceutical agent has also been justified. Limitations of probiotic therapy and the various considerations for probiotic therapy have also been delineated.

Probiotic organisms influence the physiological and pathological process of the host by modifying the intestinal microbiota, thereby affecting human health. Beneficial effects of probiotics as a pharmaceutical agent seem to be strain and dose dependent and more efficacious with their early introduction. Combination of various probiotics proved to be more efficacious than single strain for exhibiting prophylactic activities.

Reviewed literature indicated that it is difficult to generalize for the beneficial effect of all probiotics for all types of diseases as efficacy of probiotics is strain-dependent and dose-dependent and its clinical application needs long-term investigations.

Clinical trials have displayed that probiotics may alleviate certain disorders or diseases in humans especially those related to gastro-intestinal tract.

Ingestion of fermented dairy products containing probiotic cultures may provide health benefits in certain clinical conditions such as antibiotic-associated diarrhoea, rotavirus-associated diarrhoea, inflammatory bowel disease, inflammatory bowel syndrome, allergenic diseases, cancer, Helicobacter pylori infection and lactose-intolerance. Application of probiotics as a pharmaceutical agent is recommended.

The purpose of this paper is to investigate the managers’ views on the characteristics which university graduates should have to obtain the job and efficiently perform in Chinese industrial organizations, and how are they performing in the industry.

Mix-method approach was followed to identify the key employability attributes, employers’ expectations and students’ performance. Analysis of interviews and literature provided the foundation for the development of the employability instrument used. In total, 11 identified attributes were grouped into four dimensions, i.e. knowledge, skills, abilities and professional attitude. Structural analysis was performed to test the hypotheses and theoretical model. The importance of the identified attributes was checked via the ranking technique, followed by an evaluation of students’ actual performance and a comparison between them.

Empirical analyses indicate that the managers in China consider “skills” as the most important dimension for employability in Chinese industrial organizations and “reliability” is the highly demanded subsequent factor. A significant gap has been found in all studied dimensions and 10 out of 11 sub-factors.

This study not only identifies key employability attributes, but also proposes and validates an instrument for measuring students’ industrial performance. It also highlights the factors where industry and academia should focus to improve graduates’ employability and their industrial performance.