bluuebunny/crossref_metadata_2025 huggingface dataset:
3,5‐Bis(2‐thienyl)‐4‐amino‐1,2,4‐triazole as a corrosion inhibitor for copper in acidic media
Authors: Tang Yong‐Ming , Chen Yun , Yang Wen‐Zhong , Yin Xiao‐Shuang , Liu Ying , Wang Jin‐Tang
Published: September 2010

Purpose

The aim of this paper is to investigate inhibition of copper corrosion by 3,5‐bis(2‐thienyl)‐4‐amino‐1,2,4‐triazole (2‐TAT) in 1 M HCl and 0.5 M H2SO4.

Design/methodology/approach

Potentiodynamic polarization curves and electrochemical impedance measurements were carried out on copper in 1 M HCl and 0.5 M H2SO4 containing various concentrations of 2‐TAT, and the effects of temperature were also investigated.

Findings

As an efficient inhibitor, 2‐TAT behaves better in 1 M HCl than in 0.5 M H2SO4. 2‐TAT can be classified as cathodic‐type corrosion inhibitor in 1 M HCl and acts as relatively mixed type in 0.5 M H2SO4. Activation energies in the presence and absence of 2‐TAT were obtained by measuring the temperature independence of corrosion current. Adsorption of the inhibitor on the copper surface was found to obey the Langmuir adsorption isotherm.

Practical implications

This inhibitor could have application in industries where hydrochloric acid solutions are used to remove scale and salts from copper surfaces and may render dismantling unnecessary.

Originality/value

The results from this paper showed that 2‐TAT could be considered as a suitable inhibitor for copper in acidic media.
Corrosion of AM60B magnesium alloy in simulated acid rain
Authors: Hu Ting‐Ting , Xiang Bin , Liao Shi‐Guo , Huang Wen‐Zhang
Published: September 2010

Purpose

The purpose of this paper is to research the corrosion behavior of AM60B magnesium alloy in simulated acid rain. Specifically, this paper aims to investigate the effect of pH on the corrosion behavior of the alloy.

Design/methodology/approach

Electrochemical methods and surface analysis were applied to study the corrosion behavior of AM60B magnesium alloy in simulated acid rain.

Findings

Results showed that changes in pH can influence the corrosion potential and corrosion current of the alloy. In particular, the anodic process was affected. The protective film on the surface of AM60B magnesium alloy was destroyed in simulated acid rain. The type of corrosion attack observed on the surface of the alloy was pitting damage. Numerous deep pits were formed on the surface. Corrosion products were mainly composed of MgO and MgAl2(SO4)4 · 2H2O.

Originality/value

The paper provides fundamental experimental data for clarifying the mechanism of the effects of acid rain on the corrosion of magnesium alloys.
Factors influencing intentions to take precautions to avoid consuming food containing dairy products
Authors: Lu Hung‐Yi , Hou Hsin‐Ya , Dzwo Tzong‐Horng , Wu Yi‐Chen , Andrews James E. , Weng Shao‐Ting , Lin Mei‐Chun , Lu Jun‐Ying
Published: September 2010

Purpose

The melamine milk scandal caused a crisis of confidence in food containing dairy products. The purpose of this paper is to explore the determinants of precautionary behaviour to avoid food containing dairy products among Taiwanese college students.

Design/methodology/approach

Of the total respondents selected using a multistage cluster sampling plan, 1,213 respondents completed the questionnaire.

Findings

The survey results showed that subjective norms, attitude, perceived behavioural control, attention to news, and perceived credibility of information are significantly associated with the intention to take precautionary behaviour.

Originality/value

The paper developed a modified theory of planned behaviour (TPB) that focused on attention and perceived credibility of milk scandal‐related information as additional determinants of precautionary behaviour to avoid food containing dairy products. The inclusion of attention and perceived credibility of information constructs enabled a better model fit than that of the TPB model.
Consumer evaluations of food risk management in Russia
Authors: Popova Ksenia , Frewer Lynne J. , De Jonge Janneke , Fischer Arnout , Van Kleef Ellen
Published: September 2010

Purpose

Consumer perceptions regarding what constitutes best food risk management (FRM) practice may vary as a consequence of cross‐cultural differences in consumer perceptions, cultural contexts, and historical differences in governance practices and occurrence of food safety incidents. The purpose of this paper is to compare the views of Russian consumers with those of consumers in European Union member states.

Design/methodology/approach

A survey previously conducted in five EU member states was replicated using a Russian consumer sample (n=460, SEM analysis). Psychological factors underpinning consumer evaluations of food risk management quality (FRMQ) were identified. A qualitative study (consumer focus group, n=9) allowed for in‐depth interpretation of the quantitative results.

Findings

Russian consumers hold similar views to consumers in EU member states regarding their perceptions of what constitutes effective FRM practices. However, the perceived honesty of food chain actors was an important determinant of perceived FRMQ only for Russian consumers, who also perceived that they were primarily responsible for their own food‐related health protection. EU consumers attributed more responsibility to food chain actors and the authorities.

Research limitations/implications

The analysis compared Russian consumers with consumers in five different EU member states. The results cannot be extended to compare Russian consumers with the entire EU.

Practical implications

An international risk communication policy is likely to be impractical, and should be developed at a national or regional level. Given that Russian consumers take personal responsibility for their own health protection, information needs to be provided to enable them to do so.

Originality/value

To the authors knowledge, this is the first comparative analysis of the determinants of perceptions of effective FRM held by Russian consumers with consumers from within the EU regulatory area.
Marketing concentration and geographical dispersion
Authors: Ilbery Brian , Courtney Paul , Kirwan James , Maye Damian
Published: September 2010

Purpose

The purpose of this paper is to examine the proportion and distribution of organic produce sold through different marketing channels by a sample of organic farmers in three “core” areas of organic farming in England and Wales. More specifically, it conducts a quantitative analysis of marketing concentration and geographical dispersion within different travel time zones.

Design/methodology/approach

A quantitative database was constructed on the marketing channels and travel time zones used by 61 organic farmers to sell their produce and purchase necessary inputs. Indices of marketing concentration and geographical dispersion (outputs and inputs) were then calculated for each farm and region.

Findings

Results indicate a high level of marketing concentration, dominated by marketing cooperatives, direct marketing and abattoir/processors. Similar levels of concentration are recorded for the indices of geographical dispersion (especially outputs). Results vary significantly between the three regions, but it is clear that organic farmers in each region make use of different combinations of marketing channels, both local and national, in increasingly hybridised and individualised supply chains.

Research limitations/implications

Many organic farmers are developing hybridised supply chains, including both local and more conventional marketing channels, and further research is needed into the identified regional differences and the reasons for developing what are often very individualised marketing chains.

Originality/value

This is the first attempt to calculate indices of marketing concentration and geographical dispersion for organic farms in different regions of England and Wales. The paper also contributes to debates on the potential impact of organic farming on rural development and the local economy.
Benefits of traceability in fish supply chains – case studies
Authors: Mai Nga , Gretar Bogason Sigurdur , Arason Sigurjon , Víkingur Árnason Sveinn , Geir Matthíasson Thórólfur
Published: September 2010

Purpose

The purpose of this paper is to investigate how the seafood industry perceives benefits of traceability implementation. Furthermore, ex ante cost‐benefit analyses (CBAs) of adopting new traceability systems are conducted for two firms, operating at different steps of the seafood supply chains, to obtain preliminary knowledge on the net benefits of the project and on how costs and benefits are distributed among the actors.

Design/methodology/approach

This is a case‐based study.

Findings

The surveyed companies perceive improving supply chain management as the most important benefit of traceability. Other benefits are increase of the ability to retain existing customers; product quality improvement; product differentiation; and reduction of customer complaints. However, the quantifiable benefits are perceived differently by the actors at different steps in the supply chains, e.g. implementing radio frequency identification (RFID) tags on pallets in the seafood trading company case study shows tangibly quantifiable benefits.

Originality/value

The paper is useful for both practitioners and academics regarding perceived benefits of traceability in fish supply chains. The research provides initial insight into seafood companies' perspectives on the benefits of adopting RFID‐based traceability solutions. The paper suggests that the financial burden of implementing traceability may be borne by the processing firms, while gains are reaped by firms in the distribution business closer to the end consumer. This could provide a partial explanation as to why traceability has been slow to gain ground as a visible value‐adding marketing tool, and is mainly being driven by food safety regulations.
Consumer food safety education for the domestic environment: a systematic review
Authors: Milton Alyssa , Mullan Barbara
Published: September 2010

Purpose

Despite the recognised importance of food safety, a large number of consumers do not practice adequate food safety in the home. Many studies have recommended that education is a key step in preventing food‐borne illness in the domestic environment. However, few educational or psychosocial interventions have been designed and implemented to improve food safety knowledge, attitudes and behaviours. Even fewer of these studies have been subject to rigorous appraisal. The purpose of this paper is to conduct a systematic review of studies that described and evaluated a food safety intervention in a non‐clinical adult sample.

Design/methodology/approach

A total of ten studies met the criteria for inclusion in the systematic review. Outcomes of interest included food safety behaviour, behavioural intention, attitudes, knowledge, microbial transfer and the use of social cognition models.

Findings

The evidence regarding the effectiveness of the reviewed interventions on these food safety outcomes was somewhat positive; however, many gaps remained. For example, of the five self‐report behaviour change studies, all reported some significant improvement post‐intervention. However, the percentage of specific behaviours that significantly changed within each study varied between 0.04 and 100 per cent. There were methodological flaws in many of the studies which complicated the interpretation of these results and indicate a need for more research.

Research limitations/implications

Future research should include better defined outcomes, longer follow‐up, more rigorous reporting of results and intervention design, the use of randomised controlled trial protocols and utilising health models to have a greater theoretical underpinning to the studies.

Originality/value

This paper is the first systematic review examining the effect of psychosocial food safety interventions on behaviour, attitudes and knowledge.
The predictive value of a small consumer panel for coffee‐cupper judgment
Authors: Arce Alvarado Randall , Linnemann Anita R.
Published: September 2010

Purpose

The purpose of this paper is to analyze whether consumers can discriminate coffees in the same way as a professional coffee judge, a cupper, to assess the relevance of cuppers' evaluations for taste differences perceived by consumers.

Design/methodology/approach

In total, 23 samples sold in international stores as Tarrazú coffee were bought. A cupper evaluated these samples using the international cupping procedures for the quality attributes aroma, fragrance, body and acidity. Of the 23 samples, five were used in a triangle test carried out by a panel of 12 non‐expert consumers to determine if their discriminations matched the expert's judgment.

Findings

Results from the cupper gave a high variability of the coffees evaluated. The results of the consumer panel demonstrated that discrimination between coffees by consumers was predicted by acidity differences assessed by the cupper. The same held for body but not necessarily for fragrance and aroma.

Originality/value

The paper revealed that discrimination between the coffees by the consumer panel matched the coffee cupper's evaluation differences. The high consistency of the results obtained from the consumer panel underpins that the respondents did not have much difficulty in rating the coffees with the same scores as the professional coffee judge. Thus, differences in coffee quality, notably with respect to acidity, are important to consider in coffee production and marketing as consumers can perceive them and thus use this information when deciding whether or not to buy the product again.
Attributes and benefits of branded bread: case Artesaani
Authors: Tikkanen Irma , Vääriskoski Mari
Published: September 2010

Purpose

The purpose of this paper is to describe the attributes and benefits of branded bread as perceived by the consumers.

Design/methodology/approach

Previous research on bread is illustrated briefly. The concepts of brand identity and image are introduced, and the brand as a product is presented and subsequently a value proposition is described and used as a theoretical model.

Findings

The findings indicate that nine types of attributes and six types of benefits as perceived by the consumers were found. The types of attributes were related to raw materials, taste, manner of baking, characteristics of the bread, outward appearance, quality, origin, package, and comparison with competing breads. The types of benefits were classified as functional, emotional, self‐expressive, and social. Furthermore, two types of price benefits emerged (positive and negative). The targeted brand identity by the bakery and the perceived image of the branded bread by the consumers were compatible. The brand image as perceived by the customers was varied.

Practical implications

The bakery can utilize the findings in its marketing communication, advertising, campaigns, and when planning the assortment. The findings offer valuable information also for the advertising agency when designing the advertising messages and the unique selling propositions for the case bread.

Originality/value

Compared to the existing research on bread, the contribution of the results is that the bread was analysed from the point of view of the attributes and benefits it offers.
Effectiveness of library practicum: perceptions of LIS graduates in Pakistan
Authors: Malik Amara , Ameen Kanwal
Published: September 2010

Purpose

Library practicum is a supervised, hands‐on practice in various library functions. This paper aims to explore the effectiveness of library practicum in learning various professional skills through the perception of library information science (LIS) graduates.

Design/methodology/approach

Since this is a case study, multiple data collection techniques, i.e. a questionnaire survey (having both closed and open ended questions), and discussions with senior faculty members and observation (as a participant observer) are used to probe the real status. LIS graduates of PU sessions 2002‐2006 are identified as the population. The total number of the population is 367 and targeted sample is 118 graduates. Snowball sampling technique is used to reach them.

Findings

The findings reveal that well designed and well managed practicum plays a vital role in improving professional skills. Insufficient practicum duration, communication gap among three parties (students, external and internal supervisor), loose supervision and lack of focus on professional skills are the problems reported by LIS graduates.

Practical implications

As a study of the practical elements of studying library science, the paper should be of interest to practitioners.

Originality/value

This paper is the only evaluation of library practicum in Pakistan. The findings will be helpful in designing better and more effective library practicum programs in Pakistan as well as in other developing countries.
Information capture: a key element in information behaviour
Authors: Shenton Andrew K.
Published: September 2010

Purpose

The paper aims to highlight the role of information capture within the scope of information behaviour (IB), especially with regard to young people in academic contexts.

Design/methodology/approach

The examination is based on insights from the pertinent literature and the author's considerable experience of working with youngsters.

Findings

A range of forms of information capture can be identified. The process may take place at several points in the overall spectrum of IB and have various causes. Although information capture and note‐making are sometimes considered to be very similar and, on occasion, the terms are used virtually synonymously, there is strong evidence to suggest that they are actually quite separate and should not be confused.

Research limitations/implications

Work for the paper does not involve the undertaking of new, specially conducted research. Illumination is gained purely from the reading of source material and the author's reflection on his professional experience in schools.

Practical implications

After ascertaining the motivations behind capturing behaviour, it may be possible to identify deficiencies in students' skills, some of which may be remedied through teaching. Conversely, where capturing behaviour forms part of exemplary IB, educators may well consider instructing other students in the appropriate strategies.

Originality/value

The paper is unusual in covering an aspect of IB that is frequently overlooked in models. Although the article's principal readership is intended to be academics and information professionals, it should also be useful to teachers keen to learn more about how their students tackle assignments.
Information‐seeking behavior of management and commerce faculty in Sri Lankan universities
Authors: Wickramanayake Lalith
Published: September 2010

Purpose

The purpose of this paper is to evaluate academics' information‐seeking behavior, information needs, and their attitudes and perceptions towards the library system in Sri Lankan universities.

Design/methodology/approach

The population of the study consisted of management and commerce academics selected from three universities. The sample included 50 percent from the population and stratified random sampling technique was employed for the sample selection. Data gathering was done by means of questionnaire survey and the received raw data were analyzed accordingly.

Findings

The study found that the majority of academics were more interested in research than teaching. They had good library skills for finding information and accessing services. Most of them were unable to keep in touch with current information due to insufficiency of current resources. The attitudes of the academics towards the library staff were rather unsatisfactory. The interlibrary loan service was not effectively utilized due to academics' unawareness. Most academics were not informed when new publications had arrived, though the library requested their recommendation while acquiring new materials.

Research limitations/implications

This study focused on only one discipline selected from multi‐disciplinary universities in Sri Lanka. This limitation affects in generalizing results within the university system in the country.

Originality/value

It was found that there had been no previous study which had studied information‐seeking behavior of business, management or commerce scholars in Sri Lanka. Hence, this study features distinctiveness within the available literature in the context of Sri Lanka.
Evaluating the skills strategy through a Graduate Certificate in Management
Authors: Butler Michael J.R. , Gheorghiu Lidia
Published: September 2010

Purpose

The purpose of this paper is to evaluate how a UK business school is addressing the Government's skills strategy through its Graduate Certificate in Management, and to identify good practice and development needs and to clarify how the Graduate Certificate is adapting to the needs of Generation X and Millennial students. The paper also aims to test Kolb and Kolb's experiential learning theory (ELT) in a business school setting.

Design/methodology/approach

A case study methodology was adopted. In order to get a cross‐section of views and triangulate the data, three focus groups were held, supported by reading documentation about the programme of study.

Findings

The skills strategy is not just an ambition for some business schools, but is already part of the curriculum. Generation X and the Millennials have more in common with the positive attitudes associated with older generations than stereotyped views might allow. ELT provides a useful theoretical framework for evaluating a programme of study and student attitudes.

Research limitations/implications

The research findings from one case study are reported, limiting the generalisability of the study.

Practical implications

Good practice and development needs are identified which support the implementation of the Government's skills strategy and address employer concerns about student skills.

Originality/value

New empirical data are reported which supports the use of ELT in evaluating programmes of study and student attitudes to work.
An exploratory study of the achievement of the twenty‐first century skills in higher education
Authors: Ghaith Ghazi
Published: September 2010

Purpose

The purpose of this paper is to present the results of a survey study of the achievement of twenty‐first century skills in higher education.

Design/methodology/approach

The study employs a quantitative survey design.

Findings

The findings indicate that the basic scientific and technological skills of reading critically and writing persuasively as well as accessing and using information efficiently have been achieved to a great extent in the context of the study; whereas, mathematical and scientific skills and global awareness and cross‐cultural issues still need more attention. Variations in the level of mastery as well as gender differences in the achievement of certain skills clusters were also identified and discussed in light of the robustness of the theory of the “universal digital native”.

Research limitations/implications

The results cannot be generalized into other contexts and the data were basically self‐reported and not corroborated by evidence from triangulated sources.

Practical implications

Effective dealing with the basic and technological skills should be continued; however, more attention should be given to the development of the skills in mathematics and the sciences. Likewise, the visual‐literacy skills and the levels of global awareness and cross‐cultural understanding and appreciation should be improved.

Originality/value

This exploratory study fills a knowledge gap and may set the stage for further research into the extent to which the twenty‐first century skills are being realized by institutions of higher learning given the scarcity or non‐existence of this research.
Teamwork: effectively teaching an employability skill
Authors: Riebe Linda , Roepen Dean , Santarelli Bruno , Marchioro Gary
Published: September 2010

Purpose

The purpose of this paper is to present a case study on improvements to professional teaching practice within an undergraduate university business programme to more effectively teach an employability skill and enhance the student experience of teamwork.

Design/methodology/approach

A three‐phase approach to teaching teamwork was introduced. Tuckman's model of team development was explicitly taught and used as the conceptual framework for the student teamwork process. Assessments were constructively aligned to address team skills and engage students in team processes. A questionnaire was developed to guide team member expectations of teamwork. Two online surveys tracked the development of student team skills and were used in feedback loops for student learners and facilitators. The use of reflective weblogs provided insights to student perspectives.

Findings

Student engagement in teamwork was aided by the use of team surveys to assist students to explicitly make connections with the generic skills underpinning effective teamwork and a questionnaire to establish team norms. The teaching strategies employed developed a greater level of awareness in students, contributing to the development of their team skills.

Practical implications

The student experience of working in teams can be enhanced by providing a clear, conceptual framework for developing team skills. The teaching practices implemented can be replicated and address student perceptions of working in teams in order to effect positive change and develop transferable team skills.

Originality/value

The case study highlights the applicability of explicitly teaching team skills to positively enhance the student experience in a unique generic skills programme.
Theory and practice: the experience of marketing graduates
Authors: Stephens Simon , Gabriela Balan Camelia , Callaghan Shaun
Published: September 2010

Purpose

The paper aims to explore the experience of graduates in the workplace. The aim is to study how these experiences differ from the expectations of the graduates and the aspirations of their academics.

Design/methodology/approach

The research involved two phases: first, a survey was conducted of marketing academics. This survey examined how the academics conceived the relevance of their teaching strategies to the work environment in small‐to medium‐sized enterprises (SMEs). Second, marketing graduates who are employed by SMEs were interviewed. The interviews explored the experience of graduates in the SME workplace environment.

Findings

The findings from this paper indicate that a graduate's perception of the skills and competencies they will use in the workplace are different to the reality of working in an SMEs.

Practical implications

Graduates need to be cognisant that although academic theory and principles have value in the planning of workplace activities their employers will focus appraisal on the outcomes/outputs of their actions rather than the theoretical basis for these actions. Furthermore, the reality of the workplace is that the application of theory and subject‐specific knowledge is only one element of the activities required by SMEs.

Originality/value

The paper focuses on research that seeks to enhance the understanding of the experience of graduates in the workplace.
Issues in financial accounting and reporting: a Pacific Rim focus
Authors: Lont David , Wong Norman
Published: September 2010

Purpose

The purpose of this paper is to provide editorial insight into recent developments in financial accounting issues in the Pacific Rim area. The paper aims to focus on the impact of international financial reporting standards (IFRS) and provide a commentary, as well as context, for the papers that appear in this special issue.

Design/methodology/approach

The paper reviews and comments on several relevant academic papers and regulatory releases.

Findings

This paper outlines several key developments in the Pacific Rim region since the decision by Australia and New Zealand to adopt IFRS. The proposed adoption of IFRS in other countries is examined, and noted are the successes and tensions that one set of global accounting standards creates. The contributions of four papers are outlined in this special issue to this debate, and provide suggestions for future research.

Practical implications

This review should be of relevance to academics, the profession, and regulators, by providing academic insights into the current debate about the costs and benefits of IFRS.

Originality/value

This paper offers a contemporary analysis of the success and challenges of IFRS adoption in the Pacific Rim area.
New Zealand operating expense disclosure
Authors: Balshaw Vanessa , Lont David
Published: September 2010

Purpose

The purpose of this paper is to examine compliance with operating expense disclosure provisions contained in New Zealand approved accounting standards before and after the move to New Zealand equivalents to international financial reporting standards (NZ IFRS). Prior research showed poor disclosure practices and the paper seeks to determine if this has improved under international accounting standards for those who choose to adopt NZ IFRS prior to mandatory adoption.

Design/methodology/approach

An empirical archival approach is used. While the sample size of early adopters is small, it does provide the unique ability to control for any temporal effects on disclosure practices.

Findings

Full compliance with operating expenses that are mandated such as depreciation, directors and auditor fees under both NZ financial reporting standards (NZ FRS) and NZ IFRS was found. However, unspecified operating expense disclosures are still poor for those using NZ FRS. A substantial improvement was found in unspecified disclosure levels for those companies using the New Zealand equivalent to international accounting standard 1 (NZ IAS 1). However, the results also show areas of concern, for example, 14 per cent of listed companies using NZ IAS 1 did not disclose any unspecified expense items and 27 per cent of listed companies disclosed only one item.

Practical implications

The results should be of relevance to preparers, analysts and regulators. The preliminary results were provided to the New Zealand Securities Commission. After its own analysis, it issued a statement expressing concern with the high level of unexplained expenses in financial statements.

Originality/value

Adequate disclosure is considered a crucial element to help ensure efficient capital markets. The paper provides empirical insights into operating expense disclosure based on the requirements and wording contained within NZ FRS and NZ IFRS.
The impact of IFRS on financial analysts' forecast accuracy in the Asia‐Pacific region
Authors: Seng Cheong Chee , Kim Sujin , Zurbruegg Ralf
Published: September 2010

Purpose

This paper aims to provide an investigation into whether financial analysts' forecast accuracy differs between the pre‐ and post‐adoption of the international financial reporting standards (IFRS) in the Asia‐Pacific region, namely, for the countries of Australia, Hong Kong and New Zealand. In particular, this study seeks to examine whether the treatment of intangibles capitalized in the post‐IFRS period have positively aided analysts in forecasting future earnings of a firm.

Design/methodology/approach

Panel data analysis is applied over a period from 2001 to 2008.

Findings

Evidence is found to show intangibles capitalized under the new recognition and measurement rules of IFRS are negatively associated with analysts' earnings forecast errors. The results are robust to several model specifications across each of the countries, suggesting that the adoption of IFRS may indeed provide more value‐relevant information in financial statements for the users of financial reports.

Originality/value

This paper analyzed whether the adoption of IFRS has led to any changes in the accuracy of earnings forecasts. The results will be of help to analysts' earnings forecast activity and those with interest in the subject.
An historical review of quality in financial reporting in Australia
Authors: Cheung Esther , Evans Elaine , Wright Sue
Published: September 2010

Purpose

Australia's early adoption of international financial reporting standards (IFRS) in 2005 was influenced by the argument that the quality of financial reporting would be improved as a result. The purpose of this paper is to provide an historical review of quality in relation to financial reporting in Australia by investigating how the qualitative characteristics of relevance, reliability, comparability and understandability developed in Australia between 1961 and 2004.

Design/methodology/approach

This paper reviews the relevant academic and professional literature during the period as well as reporting on a survey of academics and others who contributed to debates about the characteristics of accounting.

Findings

In Australia the notion of “quality” can be captured by relevance, reliability, comparability and understandability although the names and descriptions of these elements have been debated over a 40‐year period. The paper contends that the exact meanings of those elements in relation to financial reporting remain unresolved, in spite of their adoption by the AASB Framework (2004) as the qualitative characteristics of accounting information.

Research limitations/implications

Future research into the qualitative characteristics in Australia, which include questions such as the extent to which certain reporting practices or standards meet the requirements of one or more of the qualitative characteristics could be based on the historical development of these characteristics, as described in this paper. This paper also identifies critical areas that require further dialogue between researchers, standard setters and users of general purpose financial statements.

Originality/value

This paper describes links between a comprehensive list of attributes of accounting information that have been considered important over the past 40 years, and the four qualitative characteristics adopted by the AASB Framework. It also provides a history of contemporary accounting dilemmas, and reveals a lack of resolution to issues associated with each of the qualitative characteristics.
Minorities as a resource not as a burden: exploring the case of the Bedouins in Israel
Authors: Bar‐El Raphael , Malul Miki , Rosenboim Mosi
Published: September 2010

Purpose

The purpose of this paper is to identify patterns of development that fit the unique attributes of minorities living in peripheral regions and determine the role of public policy in stimulating such patterns.

Design/methodology/approach

First, a theoretical model is developed for development measures to be considered for minorities living in a peripheral area, the case of the Bedouins in Israel is analyzed, using secondary data, questionnaires, and focus groups.

Findings

The paper finds that economic development among minorities living in a peripheral region could be achieved through the combination of policies at the local, regional, and national levels: support of local economic activities, development of regional activities, and improvement of access to the labor market at the national level.

Research limitations/implications

The Bedouins in Israel present unique cultural attributes that do not necessarily reflect the situation of other minorities in peripheral areas. Consequently, some of the conclusions of this study may not be relevant to other cases.

Practical implications

Public policy should focus on improving education, professional training, infrastructure development, removing barriers, and launching regional economic projects.

Originality/value

This paper suggests an alternative approach to the prevailing policy of social support to retarded regions and populations: using both theory and empirical analysis, it develops an integrative approach at the local, regional, and national level, that would create conditions for healthy and sustainable economic growth.
Investigating gender differences in mathematics performance and in self‐regulated learning
Authors: Bezzina Frank H.
Published: September 2010

Purpose

The purpose of this paper is to investigate gender differences in mathematics performance and in self‐regulated learning (SRL) in Malta.

Design/methodology/approach

A representative sample of 400 Grade 11 students (aged 14‐15) attending Maltese mixed‐ability schools undertook a mathematics test and responded to a questionnaire. The resulting performance and SRL measures were used to answer four questions empirically.

Findings

Girls performed significantly better than boys (r = 0.2) and this difference is mainly owing to the weaker performance of low‐achieving boys. While all SRL components identified by factor analysis (self‐efficacy, intrinsic value, test anxiety and SRL strategy use) produced a significant main effect on performance, girls reported greater use of SRL strategies, boys claimed to be more self‐efficacious and intrinsically motivated while no significant gender difference was reported for test anxiety. Finally, the students' use of SRL strategies accounts for the differential performance in mathematics of Maltese boys and girls.

Originality/value

This empirical study confirms that gender differences constitute a potentially important source of variation in students' mathematics performance and in their SRL. The issue of increasing the students' use of SRL strategies emerges as a possible strategy aimed at combating gender differences in mathematics performance as well as the underachievement of students, particularly that of the low‐achieving boys in Maltese secondary schools.
Gender equality in paid and unpaid work: priorities for UK policy intervention
Authors: Plagnol Anke C. , Scott Jacqueline , Schober Pia
Published: September 2010

Purpose

The purpose of this paper is to summarise policy interventions and realistic strategies for achieving greater gender equality in paid and unpaid work, which were identified during a conference on “Gender equality in paid and unpaid work” held on 8 December 2009 at the Church House Conference Centre, London, UK.

Design/methodology/approach

The conference included four plenary talks and group discussions. The paper is based on the presentations and group discussions.

Findings

Government policies need to be holistic in the sense that labour market inequalities are often interlinked with inequalities in the home. The current economic recession can be seen as an opportunity to renegotiate work and life arrangements.

Originality/value

The papers presented at the conference included original qualitative and quantitative research by researchers from several social science disciplines. The participants in the group discussions were academics, policy makers, pressure groups, practitioners and third‐sector workers, and thus provided a variety of different viewpoints.
Behind closed doors: exposing modern slavery on a global scale
Authors: Griffiths Claire , Bales Kevin
Published: September 2010

Purpose

Kevin Bales' work on contemporary slavery has brought this under‐researched field of social enquiry to the attention not only of the academic world but to a wider global audience through his prolific publishing, his film work and not least his presidency of Free the Slaves, the US anti‐slavery organisation. The purpose of this paper is to explore some of his findings and methodologies currently prevailing in this field.

Design/methodology/approach

This paper is based on an interview with Kevin Bales conducted in April 2009 and subsequent discussions with Claire Griffiths.

Findings

Disposable People: New Slavery in the Global Economy, the book that brought Bales global recognition over a decade ago, reinstated slavery as a key human rights issue on the research agenda for the twenty‐first century. This interview is condensed from a longer discussion between Kevin Bales and Claire Griffiths on researching contemporary slavery. In this conversation they explore the relationship between slavery, trafficking and prostitution, a theme that leads the discussion to the gendered nature of slavery through the centuries. The interview concludes with some indications of where slavery studies research is going in the twenty‐first century.

Originality/value

This paper provides new insights into the emerging and interdisciplinary field of modern slavery studies.
The traps that keep women from reaching the top and how to avoid them
Authors: Vanderbroeck Paul
Published: September 2010

Purpose

First, this paper aims to demonstrate that there are specific obstacles to the progression of women to top positions. Second, it aims to give advice to individual women leaders and to organizations how to go about removing such obstacles.

Design/methodology/approach

The paper reviews current research on gender differences in leadership, career progression of women, gender diversity in organizations, and leadership development methods such as 360° evaluations. It also refers to case studies of successful women leaders as evidence.

Findings

Women on their way up the corporate ladder get caught in two traps: the assumption that women and men have the same leadership qualities and the belief that they must imitate male leadership behavior in order to succeed. These traps not only prevent women from reaching their full potential but also prevent organizations from maximizing available talent.

Practical implications

To avoid these traps, the business community must recognize that women and men have different leadership competencies, use those differences to their advantage, and learn how to effectively manage the variety of perceptions of women as leaders. At the same time, the paper identifies often used, yet ineffective strategies to develop women's careers.

Originality/value

The paper questions assumptions about gender diversity in leadership and methods about how to improve gender balance at the top of organizations. It identifies specific and tangible obstacles to women's career progression and offers concrete advice on how to remove those obstacles.
Leadership self‐efficacy: research findings and practical applications
Authors: Paglis Laura L.
Published: September 2010

Purpose

The purpose of this paper is twofold: first, to review the research examining self‐efficacy's role in leadership, and second, to propose research‐based practical applications for improving leadership in organizations.

Design/methodology/approach

The literature on leadership self‐efficacy (LSE) is reviewed, and research‐based organizational applications are derived therefrom.

Findings

Bandura's self‐efficacy construct has been the subject of extensive research over the past 30 years, with meta‐analysis supporting its positive relationship with performance. Its specific connection to leadership has recently attracted substantial attention with the introduction and exploration of the LSE concept. Credible evidence links LSE with leaders' individual performance and their units' collective efficacy and performance. Research on LSE antecedents and Bandura's theoretical work on self‐efficacy cues support propositions for selecting and developing leaders and creating a high LSE climate.

Originality/value

The paper has value for both academics and practitioners by summarizing the current state of LSE research and building a bridge to its practical application for improving organizational leadership.
Management by values: are some values better than others?
Authors: Jaakson Krista
Published: September 2010

Purpose

The purpose of this paper is to clarify the concept of organizational values from the management by values perspective and develop an understanding of the features of well‐functioning organizational values in the context of management by values.

Design/methodology/approach

Organizational values and management by values are analyzed using the systems theory approach, whereby organization consists of individuals and both the organization and the individuals have values interdependent of each other.

Findings

The paper concludes that there are specific features about organizational values and values statements that make it more effective to manage by values. It is argued that management by values deals with only a certain layer of organizational values – the layer that is conscious and explicit. The paper shows that, from a management by values perspective, organizational values should be instrumental (as opposed to basic), regulate employee character (as opposed to behaviour), and relate to wellbeing and the ethical (as opposed to survival) dimension.

Practical implications

There are clear implications for managers in their attempt to formulate or revise organizational values.

Originality/value

The main value of the paper lies in the thorough analysis of extensive literature that has been published in relation to organizational values and their management to date. The paper shows the state of play in the field and suggests a way forward.
A framework for implementing retail franchises internationally
Authors: Thompson Megan , Stanton John
Published: September 2010

Purpose

For a predetermined form of business entry, the international market research process for selecting country markets requires the research questions and research process to be tailored to the entry mode. Retail business franchisors researching potential international markets must not only research market and demand conditions but also explicit issues related to partner selection, the business system's need for adaptation and contract development, often in different cultural and legal contexts. The paper aims to propose a framework that identifies the research issues and a process for implementing a retail business franchise system into international markets.

Design/methodology/approach

The need for a tailored approach is established by drawing from the business franchising and international market research literature. Critical issues that may face franchisors and potential partners are ordered into a framework that can be used to guide decision‐making of the parties involved.

Findings

The research framework seeks to qualify potential partners, adjustments that may be required to the business system for a specific market and parameters for the contract that will bear on the investment return. The three‐step market research process offers a prescriptive approach that integrates market selection with the entry mode.

Originality/value

The proposed framework encompasses all potential parties. It offers a checklist of potential problems as well as a process for negotiating through to an outcome that strengthens the likelihood of a successful transfer.