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The most common technique to determine the predicted final cost of a Department of Defense (DoD) acquisition contract, or the Estimate at Completion (EAC), involves the use of performance indices to adjust the EAC. Other methods including simple linear regression and time series analysis have been developed to predict the final cost, but these methods are not widely publicized or have limited applicability. As a potential remedy, this research utilizes the historical contract data reported in the Defense Acquisition Executive Summary database and provides to the analyst a set of five working multiple regression models. Useful over the life of the contract, they accurately predict the final cost of the average major weapons system contract using contractor Cost Performance Report data.

Display rules are formal and informal norms that regulate the expression of workplace emotion. Organizations impose display rules to meet at least three objectives: please customers, maintain internal harmony, and promote employee well-being. Despite these valid intentions, display rules can engender emotional labor, a potentially deleterious phenomenon. We review three mechanisms by which emotional labor can create worker alienation, burnout, stress, and low performance. Though not as widely discussed, emotional labor sometimes has propitious consequences. We discuss the potential benefits of emotional labor as well.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Although the commodification of black bodies amid state violence and widespread racism is nothing new, considering the histories of Hollywood, jazz, minstrelsy, or even athletes enslaved on plantations (Rhoden, 2006), the hyper commodification of the contemporary black athlete, alongside expansive processes of globalization, growth in the profitability of black bodies, and their importance within colorblind discourse, demonstrates the importance of commodification within our new racist moment. Likewise, the shrinking opportunities afforded to African American youth, alongside clear messages about the path to desired black masculinity (Neal, 2005; Watkins, 1998; West, 1994), push black youth into a sports world where the possibility of striking it rich leads to a “win at all costs” attitude. Robin Kelley argues that African American youth participate in sports or engage in other cultural practices as an attempt to resist or negotiate the inherent contradictions of post-industrial American capitalism (Kelley, 1998). Patricia Hill Collins describes this process in the following terms: “Recognizing that black culture was a marketable commodity, they put it up for sale, selling an essentialized black culture that white youth could emulate yet never own. These message was clear – ‘the world may be against us, but we are here and we intend to get paid’” (Collins, 2006, p. 298). Celia Lury concurs, noting that heightened levels of commodification embody a shift from a racial logic defined by scientific racism to one centering on cultural difference. She argues that commodity racism “has contributed to shifts in how racism operates, specifically to the shift from a racism tied to biological understandings of ‘race’ in which identity is fixed or naturalized to a racism in which ‘race’ is a cultural category in which racial identity is represented as a matter of style, and is the subject of choice” (Lury, 1996, p. 169; as quoted in Spencer, 2004, p. 123). In the context of new racism, as manifested in heightened levels of commodification of Othered bodies, racial identity is simply a choice, but a cultural marker that can be celebrated and sold, policed, or demonized with little questions about racial implications (Spencer, 2004, pp. 123–125). Blackness, thus, becomes little more than a culture style, something that can be sold on Ebay and tried on at the ball or some something that needs to be policed or driven out-of-existence. Race is conceptualized “as a matter of style, something that can be put on or taken off at will” (Willis as quoted in Spencer, 2004, p. 123). Collins notes further that the process of commodification is not simply about selling “an essentialized black culture,” but rather a particular construction of blackness that has proven beneficial to white owners. “Athletes and criminals alike are profitable, not for the vast majority of African American men, but for people who own the teams, control the media, provide food, clothing and telephone services, and who consume seemingly endless images of pimps, hustlers, rapists, and felons” (2006, p. 311). bell hooks, who describes this process as “eating the other,” sees profit and ideology as crucial to understanding the commodification of black bodies. “When race and ethnicity become commodified as resources for pleasure, the culture of specific groups, as well as the bodies of individuals, can be seen as constituting an alternative playground where members of dominating races…affirm their power-over in intimate relations with the other” (Hooks, 1992, p. 23). She, along with Collins, emphasizes the importance of sex and sexuality, within this processes of commodification, arguing that commodification of black male (and female) bodies emanates from and reproduces longstanding mythologies regarding black sexual power.

Meetings are a necessary part of work. The purpose of this paper is to focus on how power distance in meetings affects emotional labor, including whether leader-member exchange (LMX) serves as a moderator for this relationship. It is hypothesized that power distance in meetings would lead to higher levels of emotional labor in meeting attendees, and that higher levels of LMX would make this relationship even stronger.

The authors used a panel sample of full-time working adults from a variety of industries who regularly attend meetings. Participants completed a survey with items related to power distance, emotional labor, and LMX. Hypotheses were tested using moderated regression.

Findings reveal that power distance between the meeting leader and attendees does relate positively to emotional labor, both surface and deep acting. In addition, LMX moderates this relationship for deep acting, but not for surface acting indicating that when high levels of both power distance and LMX exist, meeting attendees will engage in more deep acting.

The results of this study suggest that meeting leaders influence the behavior of attendees through their perceived power and relationship with the attendees. The power distance measure and cross-sectional nature of the sampling strategy is a limitation that provides opportunities for future research.

The practical implications focus on meeting leaders, how they can help meeting attendees make meetings successful by expressing their true authentic emotions.

The current study is one of the first to focus on the power distance present in meetings related to emotional regulation through the social comparison theory. In addition, the current study investigates how LMX can serve as a moderator in this relationship.

Since the widespread adoption of the concept, transnational theorizing has attended to inequalities with regard to legal status, education, travel, and access to capital to understand the experience of migrant populations. This issue has become especially pertinent in recent years, as a growing body of journalistic and scholarly attention has been devoted to a new group of transnationals who work as entrepreneurs, professionals, and financiers involved in high tech and other cutting-edge economic activities. Regarded as among the world’s most powerful engines of economic growth and innovation, these entrepreneurs enjoy unprecedented levels of income, state-granted privileges (including permission to work), and access to elite institutions. Because of their level of resources, some observers contend that this group represents a fundamentally new category of immigrants distinct not only from labor migrants but also from merchants, professionals, and technicians.

To better understand their experience, this chapter draws on in-depth interviews and ethnographic research to compare two groups of Israeli immigrants living in Western societies: high-tech entrepreneurs and enclave entrepreneurs. Focusing on their economic and collective lives, it identifies similarities and differences among the two.

Conclusions suggest that the mostly male high-tech migrants do enjoy incomes, contacts, and access to travel that far exceed those available to labor and skilled migrants. Moreover, infotech immigrants are not dependent upon contacts with local co-ethnics that are vital for the survival of most other migrant populations. However, the communal, identity-related and familial concerns of infotech migrants are not completely amenable to their considerable resources. Accordingly, as they address these matters, their experience reveals significant similarities to those of migrants bearing a less privileged status.

Collective, familial and identificational issues play central roles in shaping patterns of work and travel among high-tech transnational entrepreneurs. As such, these issues deserve continued attention in studies of global migration and work.

Research is based on a multi-sited ethnographic study of Israeli enclave and infotech entrepreneurs.

Evidence suggests supported living can improve functioning and reduce need. However, its lack of a clear definition has presented significant challenges to establishing a definitive evaluation of its efficacy. This study aims to evaluate the efficacy of a defined model of supported living using in terms of reductions made to aspects of clinical and social recovery.

A naturalistic, non-controlled assessment was conducting using using the Camberwell Assessment of Need Clinical Scale with a sample of adults with severe and enduring mental illness residing with a UK-based mental health company at 1 of 12 UK locations.

Analysis regarding preliminary outcomes relating to health and social need is presented with comparison between admission and six-months post-admission (N = 90). Additional analysis relating to outcomes at 12 months is also provided (N = 39). Significant outcomes are noted at both timepoints in terms of reducing unmet need and levels of formal and informal help given/required during tenancy.

The findings support that, even in the absence of clinical recovery, opportunities exist to make meaningful and valuable improvements to unmet need and functional independence, with implications for clinical practice in the context of supported living.

The findings provide encouraging early indications of the benefits of the model in making meaningful reductions to functional and psychological needs in individuals with severe and enduring mental illness.

This paper explores the contribution of the AAA Symposium on Ethics Research in Accounting to fostering accounting ethics research. For a 17-year period, the contributors, their schools of affiliation, and their research topics were analyzed to determine the extent of and trends in accounting ethics research. The research rankings of the contributing authors were examined in business ethics journals, top-40 accounting journals, and accounting education journals. Institutional rankings identify supportive places to do accounting ethics research. The impact of significant accounting scandals such as Enron and Madoff was examined and a financial scandal “bump” in paper presentations was found. Authors affiliated with Texas schools had papers following the state requirement of an ethics accounting course. A large amount of ethics education-related research was also presented at the Ethics Symposia. Overall the study results indicate that the Symposium with its AAA affiliation is a high-quality venue for paper presentation.

Status, which is based on differences in esteem and honor, is an ancient and universal form of inequality which nevertheless interpenetrates modern institutions and organizations. Given its ubiquity and significance, we need to better understand the basic nature of status as a form of inequality. I argue that status hierarches are a cultural invention to organize and manage social relations in a fundamental human condition: cooperative interdependence to achieve valued goals with nested competitive interdependence to maximize individual outcomes in the effort. I consider this claim in relation to both evolutionary arguments and empirical evidence. Evidence suggests that the cultural schema of status is two-fold, consisting of a deeply learned basic norm of status allocation and a set of more explicit, variable, and changing common knowledge status beliefs that people draw on to coordinate judgments about who or what is more deserving of higher status. The cultural nature of status allows people to spread it widely to social phenomena (e.g., firms in a business field) well beyond its origins in interpersonal hierarchies. In particular, I argue, the association of status with social difference groups (e.g., race, gender, class-as-culture) gives inequalities based on those difference groups an autonomous, independent capacity to reproduce themselves through interpersonal status processes.

The purpose of this paper is to synthesize the extant literature on green innovation (GI), and more importantly, to provide future directions for GI research from the innovation ecosystem (IE) perspective.

A systematic literature review is conducted to summarize the status of current GI research, followed by content analysis to identify connectivity and crossovers between key concepts in the bodies of GI and IE literature. Then, the authors propose a green innovation ecosystem (GIE) framework and offer recommendations for future research on GI.

It is evident that the bodies of GI and IE literature overlap on the roles of external actors, and yet, there is scant research investigating GI activities from the IE perspective. Moreover, there are multiple directions worthy of future research applying the proposed GIE framework.

Though the concept of ecosystem has become pervasive in innovation management research, this study is one of the first works to introduce IE concepts and propositions in the GI research context. This paper provides new knowledge on GIEs and sets the basis for further investigation.