bluuebunny/crossref_metadata_2025 huggingface dataset:
What do voltmeters measure?
Authors: Bossavit Alain
Published: January 2008

Purpose

The paper aims at justifying the operational rule “a voltmeter's reading is the electromotive force, as it existed before branching it, along the path γ traced out by the connectors between the contact points”.

Design/methodology/approach

A simple application of Faraday's law is enough to make the result plausible. Then it is shown that by an asymptotic analysis with the radius of the leads (assumed perfectly conductive) as small parameter that the current derived by the voltmeter is negligible.

Findings

The rule is valid in spite of the considerable modification of the electric field that branching a voltmeter entails.

Originality/value

“Voltage drop”, between A and B simply does not make sense. The threads of a voltmeter should carefully be placed in order to measure exactly what one has in view. This is explained by a few examples.
Comparison between torque calculation methods in a non‐conforming movement interface
Authors: Antunes O.J. , Bastos J.P.A. , Sadowski N.
Published: January 2008

Purpose

The purpose of this paper is to compare torque calculation methods when a non‐conforming movement interface is implemented by means of Lagrange multipliers.

Design/methodology/approach

The following methods are here used for computing the torque in a synchronous machine and in a switched reluctance motor: Arkkio's method (AM), local Jacobian matrix derivative (LJD) method, Maxwell stress tensor method (MST) and co‐energy variation method.

Findings

This paper shows that, the numerical stability produced by Lagrange multipliers yields a stable torque result, even in thin airgap machines if AM, LJD method or MST method are used.

Originality/value

This work presents a comparative study to indicate the performance of the most commonly used torque calculation methods, when a non‐conforming technique is used, considering a small displacement of the rotor, which is necessary for dynamic cases or coupling with circuit.
A t0‐ϕ surface impedance formulation for multiply connected conductors
Authors: Meunier G. , Le Floch Y. , Guérin C.
Published: January 2008

Purpose

To model magneto‐harmonic devices including solid conductors with holes when the skin depth is very small.

Design/methodology/approach

The 3D finite element magnetic scalar potential formulation combined with the surface impedance condition approximation is used. It allows the modelling of thin skin depth effect at low cost.

Findings

The paper shows how to use surface impedance condition for solid conductors with holes, when using the magnetic scalar potential. Specific equations must be added to respect Ampere's theorem. The paper establishes these equations and the coupling with the finite element formulation. The final system of equations is symmetric.

Research limitations/implications

The formulation allows to treat linear material in the magneto‐harmonic assumption.

Originality/value

The use of surface impedance condition with the 3D finite element magnetic scalar potential formulation is well known. The originality is to take into account holes (multiply connected conductors).
Subdomain perturbation finite element method for skin and proximity effects in inductors
Authors: Dular Patrick , Sabariego Ruth V. , Krähenbühl Laurent
Published: January 2008

Purpose

To develop a subdomain perturbation technique to calculate skin and proximity effects in inductors within frequency and time domain finite element (FE) analyses.

Design/methodology/approach

A reference limit eddy current FE problem is first solved by considering perfect conductors via appropriate boundary conditions. Its solution gives the source for eddy current FE perturbation subproblems in each conductor with its actual conductivity. Each of these problems requires an appropriate mesh of the associated conductor and its surrounding region.

Findings

The skin and proximity effects in inductors can be accurately determined in a wide frequency range, allowing for a precise consideration of inductive phenomena as well as Joule losses calculations in thermal coupling.

Originality/value

The developed subdomain method allows to accurately determine the current density distributions and ensuing Joule losses in conductors of any shape, not only in the frequency domain but also in the time domain. It extends the domain of validity and applicability of impedance boundary condition techniques. It also allows the solution process to be lightened, as well as efficient parameterized analyses on signal forms and conductor characteristics.
Investigation of the characteristics of conformal microstrip antennas
Authors: Jacobs Ralf T. , Kost Arnulf , Igarashi Hajime , Sangster Alan J.
Published: January 2008

Purpose

The purpose of this paper is the analysis of the radiation and impedance characteristics of cavity backed patch antennas embedded in a curved surface. Single patch elements and small scale array antennas are considered. The impact of curvature on the performance of the patch antenna is investigated, and the effect of mutual coupling between the elements in an array is examined.

Design/methodology/approach

A finite element‐boundary integral procedure has been implemented to accurately determine the performance characteristics of the patch radiators on planar and cylindrical surfaces. Simulated results will be shown to be in good agreement with measurements.

Findings

Mutual coupling effects between array elements are examined and it can be observed that an active element primarily interacts with the nearest neighbour elements. A comparison of an array element with a single patch radiator shows that the mutual coupling effects cause no significant mismatch between a patch and a feed network in practical applications.

Originality/value

The characteristics of conformal microstrip antennas are investigated for single patch radiators and patch elements in array environments. Simulations are supported by measurements.
Magnetic shielding of buried high‐voltage (HV) cables by conductive metal plates
Authors: Sergeant Peter , Dupré Luc , Melkebeek Jan
Published: January 2008

Purpose

To study the magnetic shielding of buried high‐voltage (HV) cables by adding conductive metal plates on the ground surface above the cables.

Design/methodology/approach

The field is calculated with eight rectangular conductive plates above the cables, positioned with their long edge either parallel to the cables or transversal to the cables. Here, the circuit method is used. In this method, the shield is replaced by a grid of straight filaments in which the unknown currents are searched by solving an electrical circuit.

Findings

It is observed from the calculation results that it is important to have a perfect electrical connection between adjacent plates. In the area above the shield, an “infinite” contact resistance between neighbouring plates results roughly in double field amplitude compared to the situation with contact resistance zero. The positioning of the rectangular plates (parallel or transversal to the cables) has not much influence on the shielding. The shielding efficiency as a function of the shield size is studied as well. The circuit method is validated by measurements on an experimental setup at reduced scale.

Research limitations/implications

The circuit method is applied to conductive objects and not to ferromagnetic objects.

Practical implications

As the circuit method is rather fast also for 3D geometries with thin plates, the shielding of HV cables can be evaluated in a computationally more efficient way than by using, e.g. finite elements.

Originality/value

The circuit method is already described in the literature. The originality of this paper is the study – by this circuit method – of the effect of several parameters (size of the shield, contact resistance, orientation of the plates) on the shielding efficiency.
3D micromagnetism‐magnetostatic coupling technique for MR reading heads modeling
Authors: Firastrau I. , Buda‐Prejbeanu L.D. , Toussaint J.C. , Nozières J‐P.
Published: January 2008

Purpose

The purpose of this paper is to develop an original approach to simulate the reading process for multitrack shielded magneto‐resistive reading (MR) heads.

Design/methodology/approach

The shields and the media are of micron size while the sensor has sizes comparable with the characteristic length scales of the magnetic materials which are of the order of nanometer. Because of this large difference of scales between the different parts of the head, the macroscopic shields and the media are described by a boundary element method (BEM) approach, while the sensor is treated by micromagnetism in order to reconstruct the response of shielded multitrack MR head. To select the most favorable approach, several releases were implemented and compared. A technique based on a full‐coupling procedure was found to be the most general but too expensive in time. Appling the perfect‐imaging method directly into the micromagnetic simulator, the authors succeed in accelerating the computation without loosing accuracy.

Findings

Solving by BEM the Poisson equation for the scalar magnetic potential only the surfaces interfaces are discretised, saving thus computation time and memory resources. In addition, for multi‐tracks data pattern, the magnetic scalar potential may be estimated with a good approximation by considering a periodic system along the crosstrack direction. By applying the Fourier series expansion for the magnetic charges distribution along the crosstrack direction, the initial BEM 3D problem can be treated as a bi‐dimensional one.

Originality/value

This macroscopic‐microscopic coupling technique allows a full description of the behaviour of the magnetic sensor in its environment, being a useful tool for the design and the optimisation of the multitrack MR reading heads.
Limits and rules of use of a dynamic flux tube model
Authors: Raulet Marie‐Ange , Sixdenier Fabien , Guinand Benjamin , Morel Laurent , Goyet René
Published: January 2008

Purpose

The purpose of this paper is to analyze the main assumption of a dynamic flux tube model and to define its rules of use.

Design/methodology/approach

The studied dynamic model lumps together all dynamic effects in the circuit by considering a single dynamic parameter. A physical meaning of this parameter as well as rules of use of the model are elaborated from analyses performed on several samples. A systematic comparison between experimental and calculated results allows to argue the conclusions.

Findings

The model gives accurate results when a weak heterogeneity of magnetic data exists, nevertheless, the saturation phenomenon enlarges the validity domain. By considering the losses separation assumption, the model allows to obtain separately an estimation of losses due to classical eddy currents and due to the wall motion effects.

Research limitations/implications

The estimation of the model's parameter value is still empiric, a work is in progress on this subject.

Practical implications

The model's implementation in a flux tubes network allows to simulate the dynamic behaviour of industrial actuators having massive cores.

Originality/value

A physical interpretation of the parameter associated to the dynamic flux tube model is given. Rules of use of the model are also defined.
Simple and direct calculation of capacitive sensor sensitivity map
Authors: Lucas Jérôme , Holé Stéphane , Bâtis Christophe
Published: January 2008

Purpose

The purpose of this paper is to introduce a rapid method for calculating capacitive sensor signal variations for any small permittivity or electrode modifications at any position in space.

Design/methodology/approach

When a capacitive sensor is probing its surrounding, the modification of the permittivity, the displacement or the deformation of one or more electrodes induce a signal variation which depends on the position of the modification. Seeing that modification as a small perturbation and using Gauss identity, it is possible to find integral expressions of the sensor sensitivity map.

Findings

Capacitive sensor sensitivity map expressions depend only on the perturbation to measure, on the electric field before the perturbation, and on a sensitivity field which is the electric field produced by the sensor when the measuring electrode is held to 1 V while the others, except the floating ones, are grounded. The sensitivity field is a kind of Green's function for the capacitive sensor. The knowledge of the electric and sensitivity fields makes it possible to obtain the whole sensor sensitivity map at once without requiring time consuming parametric calculations.

Originality/value

The sensitivity field calculation provides a simple and direct view of the capacitive sensor capabilities. That should improve capacitive sensor design.
The composition of editorial boards in accounting: a UK perspective
Authors: Brinn Tony , Jones Michael John
Published: January 2008

Purpose

The purpose of this research is to examine the composition of the editorial boards of 60 academic accounting journals with a particular focus on the university affiliations of editorial board members. The role of ad hoc reviewers is then analysed.

Design/methodology/approach

A detailed content analysis of the members of the 60 editorial boards was conducted. The authors concentrated on UK universities and journals, but also provide some data on non‐UK schools and journals.

Findings

There were six main findings. First, editorial appointments were normally held by nationals of the country where the journal was published. Second, US academics had a significant presence on all boards. Third, there was a lack of penetration of UK academics, particularly on US or high quality boards. Fourth, overseas academics were present in significant numbers on UK boards. Fifth, editorial board appointments tended to be concentrated in a limited number of institutions and individuals. Sixth, journals, particularly generalist journals, used reviewers extensively.

Practical implications

This research will inform the debate about the degree of influence which UK academics have on journal research agendas and on the international stage. The findings show that journal editorial boards do not capture all high ranking institutions and individuals. Editors could consider widening the scope of their editorial board opportunities.

Originality/value

This is the first comprehensive study into the editorial boards of accounting journals. It shows the presence of an editorial board elite.
Intellectual capital practices of firms and the commodification of labour
Authors: Abeysekera Indra
Published: January 2008

Purpose

The purpose of this paper is to examine the nature and implications of the actual techniques used in the measuring and reporting of intellectual capital.

Design/methodology/approach

The paper takes the form of a literature review.

Findings

The paper demonstrates that the commodification of intellectual capital, rather than solving the contradictions accompanying market value maximisation, simply shifts these contradictions to a new location.

Practical implications

The wide range of intellectual capital definitions, frameworks, and indices allow firms to choose intellectual capital reporting which will justify maximising their market value, resulting in the construction of data in intellectual capital reporting that hides the reality of the commodification of labour.

Originality/value

Commodification of labour through intellectual capital practices is useful to regulators in policy making and accounting standard setting.
Diffusing financial practices in Latin American higher education
Authors: Neu Dean , Silva Leiser , Ocampo Gomez Elizabeth
Published: January 2008

Purpose

The purpose of this paper is to examine: how financial practices are diffused across countries and who are the carriers of diffusion; and to determine why the nature of adoption varies across countries and specific institutional fields and why certain practices are adopted in some settings but not in others.

Design/methodology/approach

In the macro portion of the study the authors document how World Bank loans in Latin America have encouraged the adoption of particular configurations of accounting and accountability practices. In the micro portion of the study, they analyze the cases of Guatemala and Mexico as a way of illustrating the ways in which the configuration of institutional players, capitals and habitus within these two sites have influenced the adoption of Bank recommended financial practices.

Findings

First, the analyses illustrate that the World Bank functions as an agent of diffusion via direct contact and through indirect modelling activities. Second, the analyses show that diffusion is not an automatic process – rather the predisposition of national governments, the embodied history of higher education and the distribution of capitals within the field influences whether financial reforms will be attempted. Third the analyses illustrate that, even when the introduction of new accounting and accountability mechanisms are attempted, other important field participants such as students can partially block the introduction of financial reforms.

Originality/value

The current study illustrates that international organizations such as the World Bank facilitate the diffusion of accounting and accountability practices but that local actors influence if, when and how accounting will be introduced and implemented.
Calculating customer intimacy: accounting numbers in a sales and marketing department
Authors: Cuganesan Suresh
Published: January 2008

Purpose

The purpose of this research is to examine the role of accounting numbers in one organisation's attempts to enact and calculate customer intimacy, given renewed interest in organisation‐customer relationships.

Design/methodology/approach

The paper utilises actor‐network theory in conducting an ethnography at a wholesale financial services firm pursuing a strategy of customer intimacy. The main empirical site was the sales and marketing department, where actors were attempting to further their knowledge of customer needs in the present and anticipate them into the future.

Findings

The paper finds heterogeneous enactments of “customer intimacy” through a “numeric calculation network” and a “sales calculation network”. The former sought to use accounting numbers to calculate how customer intimacy was enacted and impose upon a sales‐force periphery a regime of performance measurement. The latter eventually destabilised the proposed performance measures by promoting their own basis for calculating customers. These were more diverse and “implicit”, comprising talk and communication through co‐location and proximity with customers.

Originality/value

The paper provides a number of insights into the role of accounting as a calculative practice. The observed emergence of novel means of producing accounting numbers outside the domain of the accounting function and within the sales and marketing department has important implications for the practice and study of accounting. In addition, potential limits to the use of accounting in enabling “action at a distance” are identified through the observed contest between “hard” accounting' numbers and softer modes of calculation.
No time
Authors: Hardy Les
Published: January 2008

Purpose

Reflection on the life cycle of an accountant.

Design/methodology/approach

Fictional poem.

Findings

A lack of time permeates the human condition

Research limitations/implications

Professional achievements need to be held in appropriate tension with times relentless march.

Originality/value

Reflection on the finite resource of time helps to sharpen multiple perspectives.
How organisations can learn from complaints
Authors: Vos J.F.J. , Huitema G.B. , de Lange‐Ros E.
Published: January 2008

Purpose

In the literature on complaint management the importance is acknowledged of learning from complaints. Still, the concept of organisational learning has not yet been embedded in the field of complaint management. Therefore, this paper aims to adjust a general model for organisational learning to the concept of complaint management in order to make it operational for this field.

Design/methodology/approach

The notion of organisational learning in combination with complaint management is modelled as a system. This system enabled us to analyse the practices of handling and analysing complaints within six Dutch service organisations and to assess the potential of these organisations for organisational learning.

Findings

The results of the paper categorise a variety of complaint management practices along two elements of organisational learning: triggers and modes of learning (i.e. informational learning or interactive learning).

Research limitations/implications

Further research should include the applicability of the learning model to different sectors or organisations.

Practical implications

This collection of practices can be used as a managerial guideline for improving the processes of learning from complaints.

Originality/value

This paper contributes to embedding the concept of organisational learning in the field of complaint management.
Knowledge management as perceived by quality practitioners
Authors: Waddell Dianne , Stewart Deb
Published: January 2008

Purpose

This paper seeks to explore the relationship between knowledge management and quality management with a particular focus on the role of quality culture. The paper also aims to address the assumption that as knowledge management reaches its maturity, in terms of acceptance as an important part of doing business in the modern world, quality will again become the mantra of successful companies.

Design/methodology/approach

A total of 1,000 quality managers from Australian organisations were surveyed for their perspectives on current and future knowledge management and quality management approaches. The questionnaire utilised both quantitative and qualitative data collection methods. The questionnaire was broken into three sections: respondent profile, current knowledge management and quality management practices, and future predictions for both knowledge management and quality management.

Findings

The key finding of the paper was that organisations would have to embrace a quality culture as a fundamental component of implementing knowledge management in order to compete successfully in such a dynamic business environment. The responses from this survey assist in identifying the relationship between knowledge and quality management, and the importance and future of both knowledge and quality management.

Originality/value

This paper is based upon the assumption that quality is in fact, resurging. It has identified quality culture as the significant link between knowledge management and quality management that leads to successful competitive advantage. Organisations are urged to recognise knowledge management as a vehicle for success not a stand‐alone process. It is the first time that such a survey has been designed, and the first time a paper has produced an explanation to the current situation.
Made‐to‐measure pattern development based on 3D whole body scans
Authors: Daanen Hein , Hong Sung‐Ae
Published: January 2008

Purpose

New techniques are required to link 3D whole body scans to manufacturing techniques to allow for the mass‐customization of clothes. This study aims to compare two methods of producing skirts based on 3D whole body scans.

Design/methodology/approach

Three females participated in the study. They were scanned with an accurate 3D whole body scanner. A set of relevant 1D measures was automatically derived from the 3D scan. The measures were incorporated in a skirt pattern and the skirt was made from jeans material. The second method was based on triangulation of the scanned waist‐to‐hip part. The points in the 3D scan were first converted to triangles and these triangles were thereafter merged with neighboring triangles of similar orientation until about 40 triangles remained. These triangles were sewn together to form a “patchwork”‐skirt. All females performed fit tests afterwards.

Findings

The fit of the 3D‐generated patchwork skirt was much better than the fit of the skirt generated by the 1D scan‐derived measures. In the latter case, two of the three skirts were too wide because the scan‐derived hip circumference exceeded the manually derived values. For the 3D generated skirt, it was necessary to enlarge the triangles with a factor of 1.025 to achieve optimal fit.

Originality/value

As far as is known, this is the first study that reports a direct conversion of a 3D scan to clothing without interference of clothing patterns. The study shows that it is possible to generate a fitting patchwork skirt based on 3D scans; the intermediate step of using 1D measures derived from 3D scans is shown to be error‐prone.
Investigation on the seam's quality by sewing of light fabrics
Authors: Germanova‐Krasteva Diana , Petrov Hristo
Published: January 2008

Purpose

This paper aims to define the dominating factors having influence on the quality of the seam by sewing of fine fabrics and their optimum values.

Design/methodology/approach

Ten factors defining a seam's quality are chosen on the base of literary research. There was a check for concurrence of specialists' opinions, as the Spearman's coefficient of concordance was determined. A designed experiment with variation of the first three of the arranged factors was made. Mathematical models for the tensile and the aesthetical properties of the seam were devised, and also optimization made.

Findings

A classification of the properties, defining seam's quality, is made. A cause‐effect diagram of Ishikawa with aiming parameter – quality of the seam – has been developed. On the basis of a survey the factors that have a great deal of influence on it are presented. Mathematical models for seam's strength, elongation and smoothness are produced by changing the following factors: straining of the upper thread, size of the needle and load on the pressing foot are worked out. Received models are optimized.

Research limitations/implications

The research was conducted using a sewing‐machine class 301. Received results and conclusions refer to seams made from base material – fabric from PES and sewing thread from 100 percent PE.

Practical implications

Optimum values have been established for the straining of the upper thread, the size of the needle and the load on the pressing foot by sewing of fabric from synthetic silk with mass applicable machines, needles, and sewing threads.

Originality/value

The research has been done in several directions: systemizing the seam's properties for evaluation of its quality and the factors defining it, inquiry into the significance of the different factors and implementation of a designed experiment. Consultations were made with a broad circle of specialists and these results are given in visual systems (schemes and graphs).
The influences of velocity on pressure losses in hydrate slurry
Authors: Gorji M. , Ghorbani N.
Published: January 2008

Purpose

In recent years, hydraulic transfer in solid‐liquid flows has been paid considerable attention by many researchers. One of the most important parameters of this kind of flow is the pressure losses. This paper aims to focus on this aspect.

Design/methodology/approach

Two‐ and three‐layer models introduced by Doron are significantly capable of predicting the influences of slurry velocity on the pressure losses. In this research paper, using numerical methods, the related equations are solved for two‐ and three‐layer models and the influence of the slurry velocity on the pressure losses is studied.

Findings

The results show that, as long as there is a stable bed at the bottom of the pipe, the pressure losses are independent of the slurry velocity.

Originality/value

When the height of the stable bed becomes zero (when the stable bed disappears), the pressure losses increase considerably as the slurry velocity increases.
Numerical solution of three‐dimensional viscous shock layer using axisymmetric analog along the streamlines
Authors: Noori S. , Karimian S.M.H. , Malekzadeh Dirin M.
Published: January 2008

Purpose

This paper aims to predict aerodynamic heating through the efficient solution of three‐dimensional viscous shock layer (VSL) equations, using axisymmetric analog.

Design/methodology/approach

The three‐dimensional VSL equations are written in the curvilinear streamline coordinate system. In these equations, normal momentum equation is replaced by Maslen's pressure relation. In addition to this, axisymmetric analog is implemented along the streamlines through assuming a zero value for circumferential velocity component. In this case, three‐dimensional VSL equations are reduced into an axisymmetric form, which can be solved much easier.

Findings

It is demonstrated that the solution of three‐dimensional VSL equations in the curvilinear streamline coordinate system, using axisymmetric analog, has made it possible to predict convective heat fluxes in both windward and leeward regions. Moreover, in comparison with the 3D VSL methods, the present approach dramatically reduces the CPU time of calculations. Comparison with the experimental and numerical data shows a good agreement between both of these data and the present results.

Practical implications

This method is an excellent tool for parametric study and preliminary design of hypersonic vehicles.

Originality/value

This method can predict convective heat flux in the leeward region where other similar methods are not applicable. In addition to this the present method is faster than other methods of solution for the 3D VSL equations.
Combined effects of the inlet temperature and the wall thermal capacitance on the laminar mixed convection in a vertical pipe
Authors: Hoang Mai Ton , Viorel Popa Catalin , Kholai Omar
Published: January 2008

Purpose

The aim of this study is to present numerical analyses for combined effects of the inlet temperature (ΔT+) and the wall‐to‐fluid thermal capacitance ratio (a*) on the laminar mixed convection unsteady flows in a vertical pipe.

Design/methodology/approach

The full Navier‐Stokes and energy, coupled, unsteady state, two‐dimensional governing equations for ascending laminar mixed convection in a vertical pipe are solved numerically using a finite‐difference scheme.

Findings

The results show that the thermohydraulic flow behaviour is highly dependent on both parameters (ΔT+, a*). Moreover, the unsteady characteristics of the flow can involve oscillatory and reversed flow phenomena yielding the unstable flows. For the heating case, the reversed flow appears below the wave instability and the unsteady vortex is always significant in the vicinity of the wall, whatever ΔT+ and a*<100. For the cooling case, the reversed flow appears in the central region of the pipe; it develops on top of the wave instability.

Practical implications

This study should be very useful to improve heat transfer equipment.

Originality/value

The paper shows clearly the combined effects of both parameters (ΔT+, a*) on the laminar mixed convection flow.
Learning organizations: diagnosis and measurement in a developing country context
Authors: Jamali Dima , Sidani Yusuf
Published: January 2008

Purpose

The purpose of this paper is to assess the performance of a sample of Lebanese organizations vis‐à‐vis some of the core learning organization dimensions identified in the literature, focusing specifically on those dimensions that are considered most salient and relevant in the Lebanese context.

Design/methodology/approach

The paper capitalizes on a comprehensive literature review to identify the core dimensions of the learning organization construct to be tackled in the questionnaire. The questionnaire was then compiled, comprising 40 questions consolidated from the published literature, addressing seven key learning organization dimensions. Factor analysis following survey administration allowed for filtering five dimensions of learning organizations that are most salient in the Lebanese context.

Findings

Five salient characteristics of effective learning organizations are identified through factor analysis, namely employee participation, learning climate, systematic employee development, constant experimentation, and learning reward systems. The findings from the Lebanese sample vis‐à‐vis these five dimensions suggest that the main strength of Lebanese firms lies in systematic employee training, while their weakness rests in fostering continuous learning/experimentation.

Originality/value

This paper draws attention to the fact that varying dimensions of learning organizations are accorded attention in different cultures, and it is important to use measurement instruments focusing on these to derive value added insights.
Effects of career‐related continuous learning: a case study
Authors: Rowold Jens , Hochholdinger Sabine , Schilling Jan
Published: January 2008

Purpose

Although proposed from theory, the assumption that career‐related continuous learning (CRCL) has a positive impact on subsequent job performance has not been tested empirically. The present study aims to close this gap in the literature. A model is derived from theory that predicts a positive impact of CRCL, learning climate, and initial job performance on consequent job performance. In addition, CRCL is hypothesized to mediate the impact of learning climate on final job performance.

Design/methodology/approach

Implementing a longitudinal approach, this model was tested empirically in a call center context. Within the first year of their respective career, multiple source data were gathered from employees about their formal CRCL activities, their initial performance, as well as their perception about learning climate.

Findings

Results indicated that CRCL predicted final job performance and mediated the impact of learning climate on final job performance. A total of 28 percent of final job performance was explained by the proposed model, highlighting the importance of CRCL for organizational contexts.

Practical implications

The results of this study support the notion that CRCL programs are highly useful for both employees and organizations.

Originality/value

For the first time, the impact of CRCL on job performance is demonstrated empirically.
Technology readiness, internet self‐efficacy and computing experience of professional accounting students
Authors: Lai Ming‐Ling
Published: January 2008

Purpose

This study aims to assess the state of technology readiness of professional accounting students in Malaysia, to examine their level of internet self‐efficacy, to assess their prior computing experience, and to explore if they are satisfied with the professional course that they are pursuing in improving their technology skills.

Design/methodology/approach

A questionnaire was developed to collect data. The questionnaire was posted to the first 500 students registered for the Malaysian Institute of Certified Public Accountants' advanced stage examination in December 2005. A total of 110 usable questionnaires were used for data analysis.

Findings

Based on the technology readiness index of Parasuraman and Rockbridge Associates Inc., the survey found that professional accounting students were neither highly techno‐ready nor highly techno‐resistant towards new technologies. The respondents were then classified into five categories, explorers (5 percent), pioneers (42 percent), skeptics (38 percent), paranoids (13 percent), and technology laggards (2 percent). Overall, the survey found that the respondents had moderate level of internet self‐efficacy and computing experience.

Practical implications

This study provides important insights for professional accounting bodies to intensify information communication technology (ICT) integration into accounting education curriculum and assessment policies. Accounting educators need to be innovative in teaching and in assessment strategies to integrate ICT effectively in campus.

Originality/value

Scholarly study of professional accounting students and ICT is scant; this paper emerged to fill up a knowledge gap.
The case for civil forfeiture
Authors: Cassella Stefan D.
Published: January 2008

Purpose

The paper is intended to illustrate the reasons why a legislature contemplating the enactment of a set of comprehensive asset forfeiture statutes to enhance the State's ability to recover the proceeds of crime should include provisions relating to in rem civil forfeiture.

Design/methodology/approach

The paper reviews the law‐enforcement situations in which civil forfeiture statutes are essential to the State's ability to recover the proceeds of crime.

Findings

The paper concludes that in personam criminal forfeiture statutes, which authorize a court to impose forfeiture as an element of the defendant's sentence in a criminal case, are inadequate, by themselves, to allow the State to recover criminal proceeds, and that in rem civil forfeiture provisions must be included in a legislative scheme for it to be fully effective.

Practical implications

The paper is intended to be of practical value and national legislatures in countries attempting to modernize the law‐enforcement tolls available to them to recover criminal proceeds both domestically and in the global economy.

Originality/value

The paper outlines the reasons why a purely in personam asset forfeiture system that relies on a criminal conviction for the recovery of criminal proceeds in inadequate, and why governments implementing asset forfeiture schemes should make civil in rem forfeiture part of the legislative program.
The fight against corruption and its implications for development in developing and transition economies
Authors: Fokuoh Ampratwum Edward
Published: January 2008

Purpose

The purpose of this paper is to survey current academic and policy debates on combating corruption and the implications of the various international initiatives on social and economic development in both developing and transition economies.

Design/methodology/approach

The paper reviews a range of published articles (1967‐2005), which provide theoretical and practical research on corruption and development. Themes discussed ranged from: conceptualization of corruption, causes of corruption, effects of corruption, perception and measurement of corruption, aid and corruption, and international efforts at combating corruption.

Findings

Provides information on each author's perspectives on corruption, aid and development. The paper generally concedes the wastefulness of corruption. Corruption directly impedes progress towards the common poverty reduction objectives of both donor agencies and aid recipient countries.

Practical implications

A very useful source of information drawing on thoroughly researched papers on corruption and the efforts at ridding society off its effects. The paper provides an impartial motivation to policy makers in re‐examining existing international tools for combating corruption in developing and transition economies.

Originality/value

The paper fulfils an identified need to digress from the neo‐liberal approach to corruption and adopt a more nuanced and institutional‐based reviews of the concept of corruption and consequently efforts (by both governmental and non‐governmental international organizations) at combating it. While the paper recognizes that corruption wastes and misallocates resources from the most socially useful projects towards those that are beneficial to bribers and corrupt public officials, it nonetheless asserts that the misguided approaches to corruption only creates more bottlenecks that stifles development in the developing and transition economies.
Value network analysis and value conversion of tangible and intangible assets
Authors: Allee Verna
Published: January 2008

Purpose

The purpose of this paper is to provide examples and technical details for conducting a value network analysis that addresses the conversion and utilisation of intangible assets.

Design/methodology/approach

Value network analysis was first developed in 1993 and was adapted in 1997 for intangible asset management. It has been tested in applications from shop floor work groups to business webs and economic regions. It draws from a theory based in living systems, knowledge management, complexity theory, system dynamics, and intangible asset management.

Findings

The paper provides a high level of detail on the analysis method and insights from its practical application across a range of business issues. Tips are provided for how to integrate the methodology with other business analysis approaches.

Research limitations/implications

The paper does not provide a comparative analysis with other methods because most other value network models are process views, social network analysis or clustering techniques.

Practical implications

Sufficient detail is provided so researchers and practitioners will be able to apply the method in their own investigations. Further resources are noted, as well as access points to the global user community and open source tools.

Originality/value

This paper is the first detailed publication of the value network analysis method, which has been acclaimed by experts in intangibles, network analysis, knowledge management, and process analysis. It fills a gap between theory and practice for managers, executives, analysts, and researchers.
Which IC is more important? A life‐cycle perspective
Authors: Liang Chiung‐Ju , Lin Ying‐Li
Published: January 2008

Purpose

The purpose of this paper is to investigate value‐relevant information provided by intellectual capital (IC) beyond financial performance under different life‐cycle stages.

Design/methodology/approach

The life‐cycle classification method and the residual income model are used to examine the information technology industry.

Findings

The empirical results show that the value‐relevant information provided by IC under the growth, maturing, and stagnant stages can be ranked in order (from high to low) of custom, innovation, process, and human capital. Specifically, the empirical results indicate that overall IC provided the most value‐relevant information in the stagnant stage and the lowest value‐relevant information in the growth stage.

Research limitations/implications

This paper reveals that evaluating the company market value merely by financial performance involves a number of limitations, thereby requiring IC to supplement the process. The internet downturn in the mid‐2000s might have likewise affected the categorization of life‐cycle stages and the value‐relevant information provided by intellectual capital during the “bubble” period.

Practical implications

Managers and investors should not merely focus on financial performance as the main value‐relevant information, but a thorough review of IC in different life‐cycle stages should be made in order to avoid making incorrect decisions.

Originality/value

This paper contributes to the existing literature by exploring customer, process, innovation, and human capital which, significantly, have different value‐relevant information in different life‐cycle stages.
The complexity of technological capital and legal protection mechanisms
Authors: García‐Muiña Fernando E. , Pelechano‐Barahona Eva
Published: January 2008

Purpose

The purpose of this paper is to analyze the effectiveness of legal protection mechanisms to sustain competitive advantage and appropriate technological intellectual capital, taking into account its degree of complexity.

Design/methodology/approach

The empirical analysis was conducted on a sample of Spanish biotechnology firms, devoted to human and animal health, having a specific department for carrying on R&D activities from 2001 to 2003. The hypotheses were tested by non‐parametric techniques after collecting data by sending a questionnaire as the primary source of information.

Findings

The results show that the higher the complexity of technological knowledge, the greater the protection of intellectual capital against imitation. In addition, it is proven that legal protection is an effective means of protection against imitation only when technological knowledge has a low degree of complexity.

Research limitations/implications

Within the resource‐based view context, our results provide new empirical evidence about the great impact of the complexity of technological intellectual capital on evaluating the effectiveness of legal protection mechanisms and sustaining competitive advantage.

Originality/value

This research is of great value for strategic technological decision‐making. Although several studies present the theoretical conditions that explain how firms can create imitation “barriers”, the empirical evidence found is very scarce and controversial, especially for the Spanish biotechnology industry. The results obtained here offer new empirical evidence on the resource‐based view.
Land, conflict and community forestry in Fiji
Authors: Murti Radhika , Boydell Spike
Published: January 2008

Purpose

The purpose of this paper is to provide background information on the land tenure and conflict issues surrounding sustainable forestry management initiatives on customary land in Fiji.

Design/methodology/approach

An investigation of literature on land tenure, forestry and related conflict is augmented by two short case studies of sustainable forest management initiatives and the challenges in their execution attributable to customary land issues.

Findings

Conflicts occur within resource owning communities, between communities and external parties and among external parties. Often conflicts are based on confusion over property rights related issues. Conflicts stemming from differing views on ownership, tenure and property rights within forest management in Fiji, have led to delayed implementation of critical environmental management plans, loss of economic benefits and disintegration within landowning (mataqali) units.

Research limitations/implications

The paper highlights the importance of actively addressing conflicts in community based natural resource management initiatives in order for Fiji to reap the full benefits of community forestry.

Practical implications

The paper provides a useful general review for both researchers and forestry practitioners.

Originality/value

By providing a general overview of sustainable forest management in Fiji, the paper provides essential background for the subsequent testing of conflict management tools and conflict transformation strategies within a customary context.
Evaluation of the contaminating potential of an important tributary which flows into Guanabara Bay, Rio de Janeiro, Brazil
Authors: Silva D.M. , Pereira W.C. , Kligerman D.C. , do Couto Jacob Silvana
Published: January 2008

Purpose

The purpose of this paper is to obtain knowledge about one of the issues that affects the ecosystem in Guanabara Bay, Rio de Janeiro State, Brazil. Studies on the environment are of fundamental importance if the quality of life of the inhabitants of certain regions is to be assured.

Design/methodology/approach

Physicochemical and biological analysis were performed of samples collected at four points along the river. Some of the parameters established by CONAMA Brazilian Regulation #357/05 were evaluated.

Findings

This paper did a physicochemical and biological characterization of a significant tributary river to the Guanabara Bay. This level of characterization has not been done before. The results achieved show that this river was in a worse condition than what was expected.

Practical implications

With its potential for tourism and fishing, and its importance to Rio de Janeiro City and the State as a whole, Guanabara Bay should be the object of more in‐depth studies and actions of a practical nature to bring about its ecological recovery.

Originality/value

This paper is a new source of information about this important tributary, as is Faria‐Timbó River to Guanabara Bay. This bay borders on a number of municipalities in the State and is of crucial importance not just for the neighboring towns and cities, but also for the entire State because of the fish stocks it harbors, which are consumed in the region.