bluuebunny/crossref_metadata_2025 huggingface dataset:
Leadership and spirituality
Authors: Burke Robert
Published: January 2007

Purpose

This paper seeks to suggest that effective leadership can be achieved by, and can drive, an integral spiritual connectedness between governments, organisations and society as a whole.

Design/methodology/approach

A literature search to map the history and the underlying philosophies that have led to the current popular concept of leadership, and to suggest a different worldview to bring about a change to these underlying philosophies in order to enhance leadership effectiveness.

Findings

Effective leadership is multi‐disciplinary, involving not only those disciplines of sociology, psychology and technology, but that of spirituality as well. This new approach is effective because of the different ways it offers of gaining deeper insights into a leader's own spiritual self, but also beyond this to others with whom the leader interacts, and others who are affected by the results of their leadership.

Research limitations/implications

The paper is not an exhaustive literature search and is primarily limited to selected authors of futures studies, psychology, psychotherapy, economics and business.

Practical implications

The paper proposes steps to guide how organizational leadership can lead to more effective workplaces as well as benefiting the global society as a whole.

Originality/value

The paper is current in today's environment and offers a practical epistemological explorative approach into what effective spiritual leadership could mean and to consider the impact of leadership decisions and actions as a result.
Humanizing work: surviving in the culture of technology
Authors: Renesch John
Published: January 2007

Purpose

The purpose of this paper is to demonstrate the trends toward work being more suitable for machines than people, which promotes more addictive lifecycles. This paper suggests ways people can reverse this trend to cut them off from their humanity and create ways of working that are more natural, uplifting, life‐affirming and healthier for people.

Design/methodology/approach

The approach is to cite evidence of growing dysfunction, including facts and studies that support the trends; to explain how this has occurred; to describe how systems behave and misbehave; and to call for transformation.

Findings

This paper finds that people are suffering more stress, experiencing a reduced quality of life, getting sick more often and are less happy. And most of them don't realize why they are less happy because they seem to have so much (material wealth) to be grateful for. The findings include a way to reverse these trends and return to a life more suitable to human beings.

Practical implications

The practical implications are that people will start working in ways that are consistent with these new values and consciousness, finding newfound excitement and enthusiasm for their work, and reawakening their passions for living and working. This will produce happier people, more effective organizations and a healthier society.

Originality/value

The value of this paper is to provide a “wake‐up call” to those who find themselves entranced by convention and numbed by pressures from the systems they live and work in, so they start thinking less obsessively, working less mechanically and demanding more people‐friendly work and ways of living.
Four scenarios towards more ethical futures: a case study in nanoscale science and technology
Authors: Smadja Emmanuel
Published: January 2007

Purpose

This paper aims to provide a better understanding of the ethical issues associated with nanoscale science and technology (NST).

Design/methodology/approach

This paper suggests the use of scenario planning (SP), an approach already widely utilized in strategy and decision making. Scenarios are systemic tools, which can help express, discuss, and evaluate different possible futures. To illustrate this point, this paper provides an example of SP applied to NST ethics.

Findings

Provides an SP template framework which can be used by various stakeholders to discuss ethical matters pertaining to NST. Stakeholders will be brought to decide on the direction and extent of NST development.

Research limitations/implications

The presented framework admittedly has an idealistic side to it. In fact, a democratic and transparent process for choosing the future can never truly be accomplished, and even if it is accomplished, it does not constitute a guarantee for a more ethical future.

Practical implications

A very useful thought experiment and decision aid tool for any group interested in NST.

Originality/value

This work adapts a traditionally business‐oriented tool (SP) to the field of NST ethics. It then addresses under‐examined topics within the field of NST ethics.
Public forecasting and futures studies in Germany
Authors: Hérault Bruno
Published: January 2007

Purpose

This paper seeks to present the key actors in Germany in the field of public forecasting and futures studies.

Design/methodology/approach

Taking into account the highly decentralized nature of German institutions, and the reforms carried out since the reunification, it analyses the contributions of the main economic institutes and foundations of the country. It gives a detailed account of their methods, means, topics of research, and impact on public debate, together with up‐to‐date links to the main web sites.

Findings

The dominant approach tends to be economic forecasting, carried out by major institutes that rely on academic logic. Societal futures studies are not so well served and are less recognized.

Originality/value

Provides an insight into the state of futures research in Germany and its characteristics.
Challenging the implementation of corporate sustainability
Authors: Seitz Margarete A. , Wells Peter E.
Published: January 2007

Purpose

To provide in‐depth insights into one specific product recovery operation (remanufacturing) in the automotive sector, taking the example of original equipment manufacturers (OEM).

Design/methodology/approach

The research was undertaken within the engine remanufacturing facilities of a major European car manufacturer. The main data collection methods were open‐ended, non‐directive interviews and process observation. In addition, secondary data (internal company reports and documentation) were collected. Overall, a total of 64 interviews were conducted within the engine remanufacturing plant.

Findings

The case study revealed that the remanufacturing processes included challenges that have been traditionally investigated within “conventional” operations and supply chain management, such as high inventory levels or process through‐put times. It was also found that product take‐back and recovery in the automotive sector do not necessarily stem from a company's mission statement that includes (sustainable) responsibility, but are based on other motives. These motivations include the long‐term supply of spare parts, for example.

Research limitations/implications

The findings are limited to one specific European car manufacturer and may therefore not necessarily apply to the independent automotive remanufacturing sector or to other OEM remanufacturers.

Practical implications

The case study gives an in‐depth insight into the issues within automotive product take‐back and recovery, the types of obstacles that may occur as well as how these may be overcome in the real world.

Originality/value

The findings provide new, real‐world insights for academia, but also feedback to industry by providing an in‐depth account of current automotive remanufacturing practices undertaken by the OEM.
Energy service companies as a component of a comprehensive university sustainability strategy
Authors: Pearce Joshua M. , Miller Laura L.
Published: January 2007

Purpose

This paper aims to quantify and critically analyze the best practices of a comprehensive environmental stewardship strategy (ESS), which included a guaranteed energy savings program (GESP) that utilized an energy service company (ESCO).

Design/methodology/approach

The environmental and economic benefits and limitations of an approach utilizing an ESCO are critically analyzed in the context of implementing a comprehensive university sustainability strategy.

Findings

A GESP, which utilized the technical and financial expertise of energy service companies, improved the operational efficiency, decreased the ecological footprint, and reduced the operating costs of the university.

Practical implications

Energy‐saving projects are “win‐win” situations, addressing both economy and ecology. Utilizing energy service companies in the university setting is a useful method to catalyze university administration to support sustainability initiatives and accelerate the implementation of comprehensive sustainability strategies.

Originality/value

The current waste rampant at most universities provides a large number of opportunities to improve environmental stewardship while reducing operating costs. This paper provides a new model utilizing energy service companies to capitalize on these opportunities to move universities towards sustainability.
Education for sustainability in university studies
Authors: Geli de Ciurana Anna M. , Leal Filho Walter
Published: January 2007

Purpose

To report on a project involving European and Latin American universities, focusing on curriculum greening.

Design/methodology/approach

This paper presents the experiences gained in connection with the “ACES Project” which is a model of the implementation of sustainability principles in higher education, with a special emphasis on curriculum greening. This paper presents the principles and main results of the project, which involved 11 European and Latin American universities, with financial support from the ALFA programme of the European Commission.

Findings

The paper identifies ten characteristics of the initial model of curriculum greening which were validated in the process and were interpreted in the paper.

Research limitations/implications

The type of action‐oriented research carried out in the context of the ACES Project, by means of cooperative efforts and the accumulation of diverse fields of knowledge, presented working difficulties which are different from those experienced by more homogeneous groups. Nevertheless, the knowledge generated is very consistent in response to environmental issues and problems and reflects the need for collaboration between all areas of knowledge in order to preserve and improve environmental conditions.

Practical implications

The paper introduces not only the results obtained with the ACES model, but also ten components which characterise curriculum greening and may be used elsewhere.

Originality/value

The approach used and the emphasis on international cooperation illustrate ways in which a multi‐stakeholders project may be successfully undertaken.
Developing research priorities with a cohort of higher education for sustainability experts
Authors: Wright Tarah S.A.
Published: January 2007

Purpose

The purpose of this paper is to examine the results of a Delphi exercise used at the Halifax Consultation in which 35 experts representing 17 countries gathered to develop research priorities for the emerging field of higher education for sustainability (HES).

Design/methodology/approach

The Delphi technique was used to elicit the opinions of a group of experts in order to achieve a consensus position on a research priority list through a series of questionnaires interspersed with controlled feedback.

Findings

The final stages of the Delphi exercise revealed 19 research theme areas that were ranked by the group to develop a final priority list.

Research limitations/implications

The results from each round of the Delphi give an interesting perspective on experts conceptualizations of what constitutes important research in the field. Further, the final results can be used to develop research programs and projects in the future.

Practical implications

Reflections on the use of the Delphi in developing research priorities can aid in the future use of this technique. Further, the results have been used as the foundation for further consultations with researchers and practitioners in this field in creating action plans for the United Nations decade of education for sustainable development.

Originality/value

The Halifax Consultation represents the first international meeting to focus on HES research. It is hoped that the results of the Delphi exercise conducted at the meeting will contribute to the tremendous work efforts to come and will prove to be an important component in the process of furthering the field of HES in the future.
The sustainability asymptogram
Authors: Onwueme Inno , Borsari Bruno
Published: January 2007

Purpose

The purpose of this paper is to present a mathematical model that can be used as an educational tool to reflect the philosophical aspects of sustainability.

Design/methodology/approach

This is a descriptive paper.

Findings

Everyone carries a sustainability deficit. Therefore, opportunities to reduce this deficit abound. Education is an excellent vehicle to achieve sustainability.

Practical implications

Helping individuals with extremely high sustainability deficit to make minimum improvements is more beneficial than a further reduction of the “deficit” by those who have it already low. Further action is certainly encouraged, especially to quantify the sustainability index.

Originality/value

The paper fulfils the need of providing an original model upon which educators may lean to, in order to enhance learning in sustainability.
Sustainable disposal of edible food byproducts at university research farms
Authors: Baldwin Sherill , Chung Kimberly
Published: January 2007

Purpose

Research at agricultural universities often generates food crops that are edible by‐products of the research process. The purpose of this paper is to explore the factors that affect decision‐making around the disposal of these crops. Understanding decision‐making suggests how universities might include food crop production into campus sustainability assessments.

Design/methodology/approach

A qualitative, ethnographic approach is used as, little is known about decision‐making on edible crops at universities; decision‐making was expected to be highly location‐specific and complex. In‐depth interviews with operations staff and participant observation were used.

Findings

Decision‐making is decentralized and often reflects the values of individual staff regarding the value of the food. Staff use an informal cost‐benefit analysis that reflects the economic, social, environmental trade‐offs of their perceived disposal options. Many decisions reflect a sustainability ethic regarding the higher use‐value of food crops while others reflect instrumental concerns about disposing of unwanted waste products. The complexity of decision‐making suggests it would be difficult to develop a quantitative instrument that would provide meaningful data for a campus sustainability assessment.

Practical implications

Food production provides another opportunity to improve campus sustainability efforts. Also, qualitative work may be useful to understanding such systems.

Originality/value

The paper highlights a part of the campus food systems that is rarely studied: the campus as a food producer. It also provides an in‐depth illustration of how qualitative methods may be used to inform the design of campus assessments.
COUNTER: usage statistics for performance measurement
Authors: Shepherd Peter T.
Published: January 2007

Purpose

Using COUNTER‐compliant statistics, the purpose of this study is to conduct an in‐depth analysis of usage of online journals in a group of major UK universities.

Design/methodology/approach

The paper describes in detail developments, as well as other progress made on COUNTER since the 2003 Northumbria conference. It also addresses the practical challenges faced by vendors and librarians in implementing COUNTER, and concludes with future plans for the project.

Findings

The study team has successfully collected and validated a considerable set of journal usage, subscription and cost data and has assisted in the testing and validation of the “successful full‐text article request” as a possible unit of measurement of “usage” that can be applied consistently and reliably across all publishers.

Originality/value

The paper shows how usage relates to costs, institution profile and subject spread and develops a set of measures that are likely to be used more widely as indicators of the value of online journals.
One size does not fit all: user surveys in academic libraries
Authors: Creaser Claire
Published: January 2007

Purpose

User surveys in academic libraries are not generally widely publicised. The purpose of this paper is to analyse and comment on the results of a variety of user surveys and draw together some of that work.

Design/methodology/approach

The paper describes the work of LISU at Loughborough University, which has analysed two main instruments – the LibQual+ surveys as they have been applied in the UK, and the standard Society of College, National and University Libraries (SCONUL) user survey template. The paper considers the implications of different response rates and sample sizes on the validity of results and issues concerning benchmarking with user survey data.

Findings

One aim of user surveys must be to improve the services provided to users. High overall satisfaction levels are good for publicity, and may persuade institutional management that all is well with the library, but they should not lead to complacency within the service. It is important to drill down into the detail of the results, to make comparisons within or between services, and to investigate examples of good practice.

Originality/value

The paper provides a useful overview of UK academic library user survey methods.
Structural analysis of chat messages for topic detection
Authors: Dong Haichao , Cheung Hui Siu , He Yulan
Published: January 2007

Purpose

The purpose of this research is to study the characteristics of chat messages from analysing a collection of 33,121 sample messages gathered from 1,700 sessions of conversations of 72 pairs of MSN Messenger users over a four month duration from June to September of 2005. The primary objective of chat message characterization is to understand the properties of chat messages for effective message analysis, such as message topic detection.

Design/methodology/approach

From the study on chat message characteristics, an indicative term‐based categorization approach for chat topic detection is proposed. In the proposed approach, different techniques such as sessionalisation of chat messages and extraction of features from icon texts and URLs are incorporated for message pre‐processing. Naïve Bayes, Associative Classification, and Support Vector Machine are employed as classifiers for categorizing topics from chat sessions.

Findings

Indicative term‐based approach is superior to the traditional document frequency based approach, for feature selection in chat topic categorization.

Originality/value

This paper studies the characteristics of chat messages and proposes an indicative term‐based categorization approach for chat topic detection.
Cluster‐analysis attack against a PRivAte Web solution (PRAW)
Authors: Elovici Yuval , Shapira Bracha , Meshiach Adlay
Published: January 2007

Purpose

The purpose of this paper is to prove the ability of PRivAte Web (PRAW) – a system for private web browsing – to stand possible attacks.

Design/methodology/approach

Attacks on the systems were simulated, manipulating systems variables. A privacy measure was defined to evaluate the capability of the systems to stand the attacks. Analysis of results was performed.

Findings

It was shown that, even if the attack is optimised to provide the attacker's highest utility, the similarity between the user profile and the approximated profile is pretty low and does not enable the eavesdropper to derive an accurate estimation of the user profile.

Research limitations/implications

One limitation is the “cold start” problem – in the current version, an observer might detect the first transaction, which is always a real user transaction. As a remedy for this problem, the first transaction will be randomly delayed and a random number of fake transactions played before the real one (according to Tr). Another limitation is that PRAW supports only link browsing, originated in search engine interactions (since it is the most common interaction on the web. It should be extended to include concealment of browsing to links originating in the “Favourites” list, that users tend to browse regularly (even a few times a day) for professional or personal reasons.

Practical implications

PRAW is feasible and preserves the privacy of web browsers. It is now undergoing commercialisation to become a shelf tool for privacy preservation.

Originality/value

The paper presents a practical statistical method for privacy preservation and proved that it is standing possible attacks. Methods usually proposed for this problem are not statistical, but cryptography oriented, and are too expensive in processing‐time to be practical.
Open access ready reference suites
Authors: Jacsó Péter
Published: January 2007

Purpose

The aim of this paper is to examine open access ready reference suites.

Design/methodology/approach

The paper discusses various reference sources represented in the open access domain of the web.

Findings

The paper finds that, in spite of the variety of open access reference suites mentioned, it is still advisable to be on the lookout for new developments, as some highly relevant sources are not available in any of them, especially some of the best open access subject encyclopaedias in the sciences and social sciences.

Originality/value

The paper provides useful reviews of various open access reference sources.
Intangibles and sustainability in local government reports
Authors: Del Bello Adele
Published: January 2007

Purpose

Public sector entities are clearly catalysts, generators and managers of intangibles. However, they appear to be unaware so far of the possibility to prepare and use intangibles statements, but they often include information on the intangibles they produce and are concerned with in other forms of reporting they publish (e.g. social, environmental, sustainability reports). Accordingly, the first aim of the paper is to analyse the degree of disclosure on intangible resources and activities in public sector bodies' supplementary reports that have indeed different objectives from intangibles statements. In particular, the paper focuses on Local Agenda 21 (LA21), which is a local government sustainability report that is quite well known internationally. The second aim of the work is to evaluate whether, in more general terms, intangibles reports that are currently developed by private sector organisations would also be desirable for local public sector entities, and, if so, whether they could be integrated with LA21. This way, a more comprehensive report, including both sustainability‐ and intangibles‐related information, could be designed and fruitfully implemented.

Design/methodology/approach

The tentative exploration for intangibles‐related information within Local Agenda 21 is conducted through an empirical study referring to the specific case of Agenda 21 prepared by the Commune and the Province of Ferrara (Italy) in 2003. The evaluation of the usefulness of intangibles reports for local public sector entities is based on the analysis of the scope of their possible use.

Findings

A table is provided, including indicators that are drawn from the above sustainability report, and that could be also part of a potential intangibles statement of the local government units concerned. In generalising the results, some relevant intersection areas appear in the indicators used, even though intangibles reports and Agenda 21 serve different informational needs for diverse stakeholders. In this sense, an integration between the two documents seems possible. Indeed, a further relevant result that has also important practical implications is that intangibles reports are quite desirable for local governments as they could provide basic information that could be used not only in the perspective of communication with stakeholders, but also for internal managerial purposes of local government, such as the identification of weaknesses and assessment of the results deriving from intangibles investments and management.

Originality/value

This issue seems to be scarcely analysed, especially in the perspective proposed, by the existing literature.
Voluntary disclosure on project intangibles from R&D in business reporting
Authors: Riegler Christian , Höllerschmid Christian
Published: January 2007

Purpose

Specific asset recognition rules often bar expenses for research and development (R&D) from recognition on corporate balance sheets. This tangible‐intangible accounting asymmetry has led to the development of intellectual capital reports (ICRs) for intangibles in general and for R&D in particular. Thus, two dichotomous reporting formats coexist in corporate disclosure. The purpose of this article is to bring together more closely the information on project intangibles from R&D provided by voluntary and mandatory reporting systems.

Design/methodology/approach

The authors used an experimental case study approach in a joint research project with a non‐university research and technology organisation (RTO). The methods deployed in the project included semi‐structured interviews, Delphi techniques and normative reasoning.

Findings

The results show that it is possible to use financial reporting's systematic approach and typical layout to ally the presumed strengths of financial reporting (i.e. the existence of standardised ways of interpretation and an educated readership) and indicator‐based ICRs (i.e. the capability of capturing the generic features of innovation activity).

Practical implications

Given the predominance of financial reporting's educated readership, it is useful to produce voluntary disclosures in such a form that the information can easily be embedded in the overall picture painted by financial numbers.

Originality/value

Inductive‐analytical ICRs are typically not intertwined with financial accounting. The article elaborates on linkages between financial accounting and inductive‐analytical reporting models and proposes a classification scheme for project intangibles from R&D based on information reliability.
Intellectual capital in universities
Authors: Paloma Sánchez M. , Elena Susana
Published: January 2007

Purpose

The growing interest regarding intangibles and intellectual capital (IC) has extended from firms to public institutions such as universities and research centres during the last decade. Since universities are considered critical institutional actors in national innovation systems, European higher education and research institutions are going through an important transformation process with the aim of making them more comparable, flexible, transparent and competitive. The objective of the paper is two‐fold. On the one hand, its aim is to address the importance of measuring and managing IC in universities to improve research management and contribute to comparative analysis in European universities, and on the other hand, to highlight some methodological and conceptual considerations in relation to the analytical framework developed within an ongoing experience – the Observatory of European Universities (OEU).

Design/methodology/approach

The paper analyses a specific case within the OEU: the Autonomous University of Madrid (UAM) in Spain. The problems and difficulties within the process of applying the OEU analytical framework are examined.

Findings

This analysis provides some insight into the utility of the framework. From a conceptual point of view, we find some similarities between IC approaches and the OEU, but a different terminology is identified.

Originality/value

This paper argues that important benefits can be achieved when adapting the Observatory's framework to the IC approach and terminology, regarding the increasing impact of IC approaches at firm and political level.
The role of KIBS in the IC development of regional clusters
Authors: Smedlund Anssi , Toivonen Marja
Published: January 2007

Purpose

The paper seeks to introduce the concept of knowledge‐intensive business services (KIBS) in the context of regional networks and to analyze the roles of KIBS in regional development, especially from the viewpoint of regional intellectual capital.

Design/methodology/approach

Regional networks are presented as the networks of production, development and innovation in the region. Drawing from recent literature, the roles of KIBS in regional networks are discussed.

Findings

It is argued that networks for production emphasize explicit knowledge, networks for development emphasize tacit knowledge, and networks for innovation emphasize emergent, potential knowledge. It is further stated that KIBS provide the timely information needed in production networks, transfer best practices that support learning in development networks, and function as sources of innovation and facilitators of innovation processes in innovation networks.

Practical implications

The paper provides an approach to reduce the complexity of regional networks into a more manageable level, and highlights the importance of knowledge‐intensive business services in regions.

Originality/value

The approach used in this paper addresses the following gaps in existing research: it argues that KIBS are important actors in the regional IC development, highlights that the roles of KIBS are different in production, development and innovation activities, and argues that a successful region needs all of these activities.
A simulation model using system dynamic method for construction and demolition waste management in Hong Kong
Authors: Hao J.L. , Hills M.J. , Huang T.
Published: January 2007

Purpose

As construction and demolition(C&D) waste is one of the main solid waste generators in Hong Kong, its impact on the environment has become an imperative issue to the involved stakeholders. Although, C&D waste management has been receiving increasing attention from stakeholders and researchers since the early 1980s, how to manage C&D waste efficiently and effectively is, however, still in its early stages. Past research on C&D waste management has mainly focused on the separate aspects of waste management including waste reduction, reuse, recycle and response. A new approach is made in this paper to improve C&D waste management.

Design/methodology/approach

A simulation model is developed based on system dynamics methodology for strategic planning of C&D waste in Hong Kong by incorporating the relationship of major activities inherently involved in C&D waste management.

Findings

Finds that such an integrated simulation model will have the potential to assist decision makers and practitioners to better understand the complexity of information and processes involved in managing C&D waste throughout a project's life‐cycle.

Originality/value

This has shown that management of C&D waste can be facilitated by means of system dynamics to provide a better understanding of the dynamic interactions and interdependencies of the key areas of the C&D waste management process.
The sustainable implant
Authors: van Timmeren A. , Sidler D.
Published: January 2007

Purpose

This paper seeks to focus on a combined waste (or: wastewater)/energy system in the deep green housing district named “EVA Lanxmeer” in Culemborg (The Netherlands). An innovative mixture of “red and green” development is presented, together with a concept of building integrated decentralized technologies for wastewater and organic waste treatment with energy and nutrients recovery. The concept is called sustainable implant.

Design/methodology/approach

The methodology of the research is based on Van Strien's “regulative cycle” in which theoretic parts, on the one hand, and practice‐related parts, on the other hand, are distinguished. The theoretical part concerns a flow analysis of existing and new sustainable technologies for preserving the (energy, water and waste) flows, an analysis of the different options for transportation, the accompanying technical infrastructure, and an analysis of possible levels or scales of implementation. The practice‐related part of the research consists of case studies and the final design of the sustainable implant for the district EVA Lanxmeer.

Findings

It is important to change the general attitude towards the different components of design, development, use and management of urban areas. A way to do so is the “interconnection” of different themes and cycles within cities. An example is the linking of sanitation to energy and food production. The paper shows the potentials of integrating solutions concerning energy and sanitation flows as near as possible to its origin of use and/or production. Introducing the analogy of the functioning of buildings (with respect to energy and sanitation flows) with that of a parasite.

Research limitations/implications

The system layout and the dimensioning backgrounds are explained in this paper. Additional emphasis is put on maintenance, conservation and administration of the integrated whole, and the possible consequences for the district and its inhabitants. There are scale limitations concerning the proposed (and realized) systems. Besides that there is a matter of a unique situation with an “intentional community”.

Originality/value

Although two similar systems, however small, have been realized, no other project (in process of realization) can be found worldwide in which there is a linking of urban agriculture, waste(water) treatment and energy production at the scale of an urban district.
Indoor climate guidelines in The Netherlands
Authors: van der Linden Kees A.C. , Kurvers Stanley S.R. , Raue Arjen A.K. , Boerstra Atze A.C.
Published: January 2007

Purpose

This paper sets out to highlight several aspects of a project, aimed at developing an advanced thermal comfort guideline, based on the adaptive thermal comfort theory.

Design/methodology/approach

The paper introduces the new Dutch adaptive guideline for thermal comfort. The initial method exceeding hours (TO) is discussed, as well as the more recent method of weighted temperature exceeding hours (GTO). An evaluation of the practical and theoretical shortcomings of the TO and GTO methods is discussed, as well as the rationale behind the adaptive ATG guideline. Furthermore, the results are presented of computer simulations in which the predictions of the different methods are compared. Productivity effects of the new guideline are also discussed, as well as the implications for cooling system sizing and energy efficiency.

Findings

The adaptive temperature limits (ATG) guidelines appears to be a more reliable method for the assessment of thermal comfort, in particular for passive, free‐running buildings, compared with the PMV‐based method of weighted temperature exceeding hours (GTO). Furthermore, the ATG method allows for a wider temperature range for Alpha type buildings and gives more opportunity for the development of sustainable, naturally ventilated buildings and limiting cooling energy.

Research limitations/implications

Although the new ATG method shows promising results, more research is needed. The exact distinction between Alpha and Beta is still subject to further research, as well as the question whether a certain amount of exceeding hours of the ATG limits should be accepted.

Practical implications

The ATG method is being used in The Netherlands for the assessment of thermal comfort in the design stage as well as in the assessment of the performance of buildings in use.

Originality/value

This paper discusses the first application of the adaptive thermal comfort theory in a practical guideline.
The development of an IFC‐based lifecycle costing prototype tool for building construction and maintenance
Authors: Fu C. , Kaya S. , Kagioglou G. Aouad M.
Published: January 2007

Purpose

This paper intends to focus on interoperability issues in IT‐based the lifecycle costing (LCC) applications and on improving LCC decision making based on cost performances of various options of constructing techniques and materials, excluding energy calculations.

Design/methodology/approach

This project mainly is an IT development project based on industry foundation classes (IFC) models. The LCC tool is fully compliant with the system architecture of the nD modelling tool, and is based on the integrated nD modelling interfaces, which are IFC compliant and integrated with an interactive virtual reality environment. The functions of the LCC tool also provide integrated costs, database management and automatic calculations of some complicated LCC algorithms.

Findings

The advantages identified are as follows: First, this IFC‐based LCC tool demonstrates the interoperable delivery of building design information across different CAD systems. Second, the development techniques adopted in this case are more practical and cost‐ effective due to the easily accessible auxiliary tools. This also promotes the flexibility of the IFC‐based development.

Research limitations/implications

The lack of real historical data of LCC collected from previous projects is still a major barrier to applying this tool in practice. The future research and development of this LLC tool will look at the lifecycle costing of building service and energy consumption.

Originality/value

The paper introduces the development of IFC based applications in lifecycle costing.
An examination of the suitability of a UK PFI model within the Czech Republic, the Republic of Ireland, Palestine (Gaza‐West Bank), Portugal and Turkey
Authors: Eaton David , Akbiyikli Rifat , de Lemos Teresa , Gunnigan Louis , Ozen Kutanis Rana , Casensky Martin , Ladra Josef , El Sawalhi Nabil
Published: January 2007

Purpose

The objective of this research is to identify the cross‐cultural similarities and differences of the implementation of the UK PFI procurement process in different contexts.

Design/methodology/approach

The research methodology adopted was the SLEEPT approach. The identified features are examined from source material of various projects within the stated nations. A Delphic approach of confirmation by national collaborators from each country is utilised. Confirming and disaffirming features are examined utilising exogenous cultural drivers.

Findings

The conclusion of this research identifies cross‐cultural features of six different cultures presented as a “cultural compass” which will inform the development of future private finance initiative (PFI)/public private partnership (PPP) projects. The impact of this research will have implications for the appreciation of cultural similarities and differences of national “construction cultures” for effective project delivery of future PFI/PPP projects.

Originality/value

This paper offers an approach that can be generalised for adoption by nations considering the introduction of PFI as a procurement process.
Financial profile of leveraged buy‐out targets: some French evidence
Authors: Le Nadant Anne‐Laure , Perdreau Frédéric
Published: January 2007

Purpose

Seeks to investigate whether the financial characteristics of leveraged buy‐out (LBO) targets differ from those of firms that have not undergone an LBO before the deal. Specifically, to examine the free cash flows (FCFs), income taxes, capital intensity, business risk, profitability, financial structure and asset characteristics of 175 French LBO targets that are mainly privately held and rather small companies, between 1996 and 2002.

Design/methodology/approach

Predictions derive from the FCF and the tax savings hypotheses, and from the criteria used by LBO firms in their acquisition rationale. Tests were conducted of differences between LBO targets and control companies and logit regressions run.

Findings

Results show that LBO targets are less indebted, have more liquid (financial) assets, and exhibit higher business risk than their industry counterparts. A distinction between LOBs according to the vendor type shows that independent companies are smaller, more profitable, and have higher tax income levels, whereas former subsidiaries or divisions of groups are less profitable, and have more financial assets than their industry counterparts. Logit regressions suggest that LBOs of smaller independent targets that LBOs of smaller independent targets fit fiscal and succession motives, whereas LBOs of former subsidiaries address management issues.

Research limitations/implications

The likelihood of an LBO is related to accounting ratios only. Further research could include other financial or strategic variables in the models.

Practical implications

The unexpected risky profile of targets has implications for LBO firms.

Originality/value

A new result is the risky profile of LBO targets prior to the deal. This could help to explain the underperformance puzzle after the deal already emphasized on the French market.
Investor reaction to regulated monopolies announcing going concern opinions
Authors: Schaub Mark
Published: January 2007

Purpose

This study aims to examine the industry reaction as determined by stock returns when firms in the electric services industry announced receipt of Going concern audit opinions from 1984 through 1991.

Design/methodology/approach

The study utilizes standard event study methodology to test for significant excess performance.

Findings

From 1984 to 1991, going concern opinion (GCO) announcements produce a contagion response in the industry on the announcement date more than half the time. Also, over the event window of the announcement date plus the five days following, six of the seven announcements were accompanied by significant negative industry reaction. Regression analysis suggests non‐announcing a firm's leverage and earnings correlation with the announcing firm significantly impact abnormal returns, as does the exchange on which the announcer's equity is traded, the size of the announcing firm and whether nuclear plant problems were mentioned in the announcement.

Research limitations/implications

The findings suggest that audit opinions provide new information for investors in the electric services industry. Also, GCO announcements in this industry normally result in contagion among rival firms.

Originality/value

This paper provides insights into investor reactions to news contained in Going concern audit opinions in the electric services industry.
Accounting research in the French language area – second half of the 20th century
Authors: Degos Jean‐Guy , Mattessich Richard
Published: January 2007

Purpose

This paper seeks to offer a survey of accounting publications and research in the French literature from 1950 to the end of the twentieth century.

Design/methodology/approach

The methodology is that of literary research, review and critique.

Findings

Finds that over the period mentioned different aspects of accounting research have been examined in the literature – academic, social, matrix, events, historical. The leading researchers in these fields are covered in detail.

Originality/value

Succeeds in offering problems the most comprehensive survey to date of the French literature on accounting and related research during the period under review.
Disaggregated earnings and the prediction of ROE and stock prices: a case of the banking industry
Authors: Alam Pervaiz , Brown Charles A.
Published: January 2007

Purpose

This paper seeks to investigate whether disaggregated bank earnings better predict next period earnings than contemporaneous aggregated earnings.

Design/methodology/approach

Fairfield et al.'s (1996) regression approach is used for predicting next period's return of equity (ROE) and stock prices using disaggregated earnings data.

Findings

The results show that the mean adjusted R‐square significantly increases with the progressive disaggregation of earnings. The results also demonstrate that disaggregated components are better able to predict next period earnings and stock prices than aggregated earnings.

Research limitations/implications

The findings support the US Financial Accounting Standard Board's contention that disaggregated information may be more useful than aggregated information for investment, credit, and financing decisions.

Practical implications

Investors and analysts should use disaggregated income statement information in predicting next period earnings and stock prices for the banking industry.

Originality/value

The main contribution of this paper is to demonstrate how fully disaggregated earnings explain ROE, stock prices, and analysts forecast error in the banking industry.
New opportunities for nurses and other healthcare professionals?
Authors: Leese Brenda
Published: January 2007

Purpose

The paper seeks to show that the new General Medical Services (GMS) contract will provide opportunities for NHS staff to enhance their roles, so it is important that adequate training assessment and quality control systems are set in place. This paper assesses the implications for NHS staff in primary care.

Design/methodology/approach

In this paper a review of policy documents was undertaken.

Findings

The paper finds that enhanced services set out in the new GMS contract may be provided by primary care organisations and healthcare professionals other than those located in general practitioner (GP) practices. As nurses and other healthcare professionals take on tasks previously conducted by GPs, so GPs will take on more consultant tasks previously confined to secondary care. Personal Medical Services (PMS) and GMS are converging in their contractual obligations and the opportunities offered to staff. As well as General Practitioners with Special Interests (GPwSIs), Practitioners with Special Interests (PwSIs) are important developments, which could promote recruitment and retention in the nursing and allied health professional workforce. Nurses and other healthcare professionals will be the main source of staffing for services shifted from secondary care.

Practical implications

The paper shows that it will be important to identify whether these professionals can substitute for GPs, the boundaries to that substitution, and whether recruitment and retention are enhanced. Training for GPwSIs and PwSIs will be introduced or expanded but also needs accreditation and validation.

Originality/value

The paper provides an overview of the implications of the new GMS contract for nurses and other NHS professionals.
Health system in India: opportunities and challenges for improvements
Authors: Ramani K.V. , Mavalankar Dileep
Published: January 2007

Purpose

The paper seeks to show that health and socio‐economic developments are so closely intertwined that is impossible to achieve one without the other.

Design/methodology/approach

This paper sees that building health systems that are responsive to community needs, particularly for the poor, requires politically difficult and administratively demanding choices. Health is a priority goal in its own right, as well as a central input into economic development and poverty reduction.

Findings

The paper finds that, while the economic development in India has been gaining momentum over the last decade, the health system is at a crossroads today. Even though Government initiatives in public health have recorded some noteworthy successes over time, the Indian health system is ranked 118 among 191 WHO member countries on overall health performance.

Originality/value

This working paper describes the status of the health system, discusses critical areas of management concerns, suggests a few health sector reform measures, and concludes by identifying the roles and responsibilities of various stakeholders for building health systems that are responsive to the community needs, particularly for the poor.