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Our aim in this study was to probe into the factors of team members' team commitment in order to determine if members' teamwork behaviors significantly influence their trust, and if the members' perception of team support influences their attitude or behavior within a team. A total of 548 questionnaires were distributed to teams participating in competitions, and 206 valid samples were collected (rate of return = 38%). The results of structural equation modeling showed that teamwork behaviors, trust, and perceived team support significantly influenced team commitment, teamwork behaviors significantly influenced trust among the members, and perceived team support significantly influenced teamwork behaviors, trust, and team commitment.

In recent years, spirituality in workplace is gradually valued, as many leaders regard spirituality as a meaningful solution. Thus, scholars try to construct a holistic framework to allow leaders to recognize complicated spiritual developments in the workplace. After years of study, people have come to realize there is an in-depth spiritual consciousness and internal existence of spirituality. This study takes the view of the Oriental culture and designs measurement tools for workplace spirituality, through a cause-and-effect relation model, that concerns factors of workplace spirituality as the criterion for future researches.

The objective of this study was to investigate and compare the relationships and variations among leadership, team trust and team performance in the service and manufacturing industries. The results of using structural equation modeling to conduct hypotheses testing show that leadership has a positive effect on team trust and team performance, and that team trust also has a positive effect on team performance. By using MANOVA analysis to test for significant variances in leadership, team trust and team performance in the service and manufacturing industries, a significant variance was discovered in the testing of instructed leadership, relational trust and institutional trust in both industries.

A real activity manipulation model was applied to analyze the earning management behaviors of companies. Cluster analysis was conducted to explore types of earnings management behavior and the relationships were examined between different types of earnings management and motivation. Results indicate that production/distribution manipulation is driven principally by speculative motivations, while accrued item manipulation is driven principally by altruistic motivation and by pressure from affiliated parties.Earnings management is an important issue in the study of modern accounting theories. Earnings management occurs when managers apply their judgment to financial reporting, and/or construction of transactions in order to change financial reports and mislead stakeholders on issues concerning the operational performance of companies or they may alter the contractual results based on accounting numbers. In other words, earnings management, also known as earning manipulation, is an accounting sleight of hand that managers use to meet SOCIAL BEHAVIOR AND PERSONALITY, 2010, 38(7), 955-962