bluuebunny/crossref_metadata_2025 huggingface dataset:
Organizational factors to the effectiveness of implementing information security management
Authors: Ernest Chang Shuchih , Ho Chienta Bruce
Published: July 2006

Purpose

This paper aims to examine the influence of organization factors on the effectiveness of implementing BS7799, an information security management (ISM) standard.

Design/methodology/approach

Based on literature review, a research model was formulated by extracting the antecedents of ISM, and an empirical study was conducted to show how the organizational factors influence organizations in carrying out BS7799.

Findings

The study result revealed that there were significant impacts of organizational factors, including IT competence of business managers, environment uncertainty, industry type, and organization size, on the effectiveness of implementing ISM.

Research limitations/implications

The sample is limited to the organizational factors in Taiwan. It is suggested to replicate this study in other countries to reconfirm the result before adopting its general implications. Owing to the highly intrusive nature of ISM surveys, a cautious approach with rapport and trust is a key success factor in conducting empirical studies on ISM.

Practical implications

IT competence is conducive to ISM implementation through subjective norms, leadership, belief, and behavior of ISM activities. Environmental uncertainty positively influences the need for greater innovation, which increases the dependence on IT, and therefore makes the effectiveness of ISM more desirable. Companies in an industry sensitive to security threats should pay more attentions to ISM practice. Corporate executives should also realize the size difference for adopting appropriate ISM strategies.

Originality/value

A research model was proposed to study the impacts of organizational factors on ISM, after a broad survey on related researches. The validated model and its corresponding study results can be referenced by enterprise managers and decision makers to make favorable tactics for achieving their goals of ISM.
An empirical investigation to IT corporation using collocational networks method
Authors: Li Yuanqin
Published: July 2006

Purpose

To study how the collocational networks method could be used to analyze textual contents in listed companies' annual reports written in Chinese, in an attempt to identify hidden facts that are not released in a listed company's financial statements.

Design/methodology/approach

This research extended the collocation network analysis method from English textual contents to Chinese textual contents. The extended collocation network method was used to analyze an Information Technology company, Clever, listed in Shanghai stock exchange of China.

Findings

Using the extended collocational networks method, some hidden facts about a Chinese listed company's financial status could be identified, which were not reported in company's officially released financial statements.

Practical implications

The extended collocation network method may supplement the commonly practiced fundamental financial analysis method in helping investors have a better understanding about the financial soundness of listed companies. This is especially important to investors in stock markets of some developing countries, including China. In addition, this method may help regulators of stock market, especially in developing countries, to identify possible loopholes of existing financial regulations as well as some inappropriate practices of some listed companies in disclosing misleading or incorrect financial data in their financial statements.

Originality/value

The first study using the collocational networks method to analyze annual reports of Chinese corporations listed in Shanghai stock exchange, a newly established stock market.
Real estate agency in China in the information age
Authors: Hin Li Ling , Wang Chen
Published: July 2006

Purpose

This paper aims at examining the emergence of the current structure of the real estate agency businesses in Beijing in the age of information technology.

Design/methodology/approach

The study utilises the analytical framework developed under the Grounded Theory model by coding the interview results with six major real estate agencies in Beijing.

Findings

The model explains the metamorphosis development of a new sector of service agents in the society which itself is undergoing colossal changes in the socio‐economic system. The analysis shows that the impact of information technology does not pose a threat to these agents in Beijing in various circles, but works to increase the competitive advantages inducing more collaboration and market innovations.

Research limitations/implications

The research is limited to the city of Beijing only and generalisation of the conclusion from the analysis needs to be qualified carefully for other cities in China, or even other countries.

Originality/value

The advent of information technology, especially in the last decade has set the momentum for changes in various sectors of our society. However, the impact is not felt evenly on each of these sectors in the society. The service industry is a typical example where a wide spectrum of sub‐sectors exists, ranging from close personal services such as hairdressing to information selling. The degree of impact from the new era of information revolution varies with the nature of each sub‐sector.
VICNET and Victoria's virtual library: a decade of online achievements
Authors: Fitzgerald Brendan
Published: July 2006

Purpose

This paper aims to provide a historical overview of VICNET at the State Library of Victoria (www.slv.vic.gov.au)., to introduce VICNET's conceptual development and to explore some of the impact and achievements of VICNET.

Design/methodology/approach

This paper looks at some of the published papers on VICNET and draws on the experiences of implementing and maintaining information and communications technology projects and services outlined in those papers. It also draws on the experience and opinions of the author as a senior manager within VICNET.

Findings

VICNET recognized that the online‐networked environment required development in parallel of access, content and skills. Its internet service provider and web design and hosting activities underpin VICNET's remarkable growth. This has served to enhance its capacity to deliver government ICT information society projects such as Skills.Net (www.skills.net.au) and My Connected Community (www.mc2.vicnet.net.au). The importance of community web publishing and access to online information is emphasized in the development of the VICNET web site (www.vicnet.net.au) and other key online content initiatives such as Victoria's Virtual Library (www.libraries.vic.gov.au), the Gulliver consortium, the Open Road project (www.openroad.vic.gov.au) and the MyLanguage Portal (www.mylanguage.gov.au).

Originality/value

The paper gives to the wider global library sector an overview of a unique library‐based information technology initiative.
Training needs and methods of training in information technology in the oil industry libraries
Authors: Onyedikachi Amagada Gabrieline
Published: July 2006

Purpose

The study aims at investigating the need for training and methods involved in information technology in the government‐owned oil industries – Nigeria National Petroleum Company (NNPC) – with particular reference to the Warri Refining and Petrochemical Company (WRPC) and the Petroleum Training Institute (PTI).

Design/methodology/approach

In seeking solutions to the problems raised five research questions were formulated. The population consisted of the library staff, and the method of data collection was through interview.

Findings

The results, amongst others, revealed that the commonly used training method is the internal consultancy method.

Originality/value

Makes modest recommendations that, if implemented, could benefit the librarians in the Nigerian oil industry from improved training, which will in turn benefit not only their users, but also the industry as a whole.
Learning from web information seeking studies: some suggestions for LIS practitioners
Authors: Fourie Ina
Published: July 2006

Purpose

To explore the value of web information‐seeking studies for practice, and to bring selected research findings and their potential to the attention of library and information science (LIS) practitioners.

Design/methodology/approach

Based on a selective literature review of web information‐seeking studies to highlight findings considered most relevant to LIS practitioners. A fairly extensive, but not exhaustive, list of sources was identified. Reasons for the gap between web information‐seeking theory in the form of research reports and LIS praxis are briefly considered.

Findings

The value of web information‐seeking studies is limited to theoretical and methodological growth if they do not also affect practice. Suggestions are offered on a selection of aspects of how LIS practitioners can incorporate findings from web information‐seeking studies. These include improved self‐knowledge and self‐efficacy of practitioners and users, adapted approaches to information literacy and user empowerment programmes, improved access to the full spectrum of the information infrastructure, a stronger emphasis on the link between information‐seeking and information use and knowledge generation, and involvement in pragmatic small‐scale research.

Research limitations/implications

Although the scope of findings discussed is limited to a selection considered most important by the author, this could be supplemented by further reviews to allow for new findings and insights into practical implications.

Practical implications

Should stimulate LIS practitioners' interest in the results of web information‐seeking studies and their value for praxis.

Originality/value

Although all research papers are concluded with recommendations etc., a similar literature review with specific guidelines for practitioners has not been published in the LIS subject literature.
Perspectives on the use and development of a broad range of e‐books in higher education and their use in supporting virtual learning environments
Authors: McClelland Robert J. , Hawkins Nick
Published: July 2006

Purpose

The paper aims to examine the problems, tensions, contrasts and complementarities surrounding the use of e‐books in developing learning environments for students in UK higher education.

Design/methodology/approach

The authors use four case studies and a questionnaire to highlight developments.

Findings

It was found that users want some features of paper books to be preserved in the electronic medium, while also preferring electronic text to be written in a scannable style.

Originality/value

The authors suggest some recommendations for successful design based on an analysis of all experimental data and suggests that hand‐held devices and web site use in universities is probably secure for at least the next five years.
Digital library futures: a UK HE and FE perspective
Authors: Baker David
Published: July 2006

Purpose

The aim of this article is to review the future of digital library development over the next three to five years. The article is written from a UK viewpoint, and with special reference to higher and further education. Unattributed quotations in the text of this article are taken directly from respondents to the survey or contributors to the Blue Skies event. The article aims to build on two previous articles in Interlending & Document Supply.

Design/methodology/approach

The research was undertaken for the Joint Information Systems Committee (JISC) as part of a route‐mapping exercise relating to digital library resources and services in higher and further education (referred to jointly as tertiary education (TE)). The route map was formulated on the basis of: a survey, using the “Delphi” approach, of higher and further education libraries in the UK; a major “blue skies” event held in May 2005 at the University of Essex and attended by senior stakeholders from the academic library community; iteration with JISC committees and officers.

Findings

The key aspects of current and future environments are analysed and a possible future state‐of‐the‐art in library provision given. A number of areas are considered: key strategic drivers; scholarly communication: the need for quality assurance; users and their requirements; systems and services; “the library” and its future in an e‐world; economics; technology and the likely impact of the latest technological developments and fashions.

Practical implications

The Routemap will be used to help JISC and the UK TE library community to plan the next three to five years of development in the field of digital libraries.

Originality/value

This article provides a summary of both digital library work to date and the views of key stakeholders in the field; it presents a coherent vision of a future state‐of‐the‐art in the field and a practical set of steps as to how this can be achieved.
ILL, a dying breed or a new brand? The experience of Edinburgh University
Authors: Lobban Marjory
Published: July 2006

Purpose

The purpose of this article is to examine the trend of interlibrary loans (ILLs) through the experiences of Edinburgh University Library (EUL). A preliminary study aims to consider how the purchase of one e‐journal package impacted on the number of ILL requests processed.

Design/methodology/approach

The article describes the experience of EUL.

Findings

The article finds that total ILLs, both returnables and non‐returnables, rose to a peak in 1998 and have declined significantly since then. Full desk‐top delivery has not yet been achieved, but this is in the forefront of the library's strategy.

Originality/value

The paper gives a detailed insight into the impact of e‐journals and other factors on the use of the document supply service for both returnables and non‐returnables in a large UK university.
An easy‐to‐implement differential evolution approach for multi‐objective optimizations
Authors: Fan Hui‐Yuan , Lampinen Jouni , Levy Yeshayahou
Published: July 2006

Purpose

To present and validate a new differential evolution (DE) method for multi‐objective optimization method.

Design/methodology/approach

A new selection scheme was designed to replace the existing one in DE to enable DE applicable to either single objective or multi‐objective optimizations.

Findings

The new method was validated with three simple multi‐objective optimization problems. The simulation results show that the approach is capable of generating an approximated Pareto‐front for each selected problem. The new DE method was used to optimize a prototype air mixer subject to two objective functions to be minimized. The results demonstrate that the new DE approach can handle this practical multi‐objective problem successfully.

Originality/value

The new method is an easy‐to‐implement evolutionary method and has the potential for application for any complicated engineering optimizations.
The convergence variability of parallel iterative solvers
Authors: Smith Ian M. , Margetts Lee
Published: July 2006

Purpose

To investigate the cause of a well‐known phenomenon associated with a range of parallel iterative solvers – the variability in the number of iterations required to achieve convergence.

Design/methodology/approach

The conclusions are based on extensive experiments undertaken using parallel computers. Recently published works are also used to provide additional examples of variability in iteration count.

Findings

The variability of iteration counts experienced by parallelised, element‐by‐element iterative solvers is caused by numerical precision and roundoff.

Research limitations/implications

A theoretical examination of the phenomenon may bring to light a methodology in which the iteration count could be limited to the lower end of the variable range – thus reducing solution times.

Practical implications

The authors believe that the variability in iteration count described for element‐by‐element methods presents no real difficulty to the engineering analyst.

Originality/value

The paper gives a detailed account of the phenomenon and is useful both to developers of parallel iterative solvers and to the analysts that use them in practice.
Understanding the quality of relationships in consumer services
Authors: Wong Amy , Sohal Amrik S.
Published: July 2006

Purpose

The purpose of this study is to examine consumer perceptions of their shopping experience in a retail environment.

Design/methodology/approach

Based on the literature, a model of relationship strength is developed and empirically tested with a sample of consumers in a chain departmental store setting in Victoria, Australia. The model investigates the effect of service quality, trust, and commitment on relationship strength. The model then seeks to explore the impact of relationship strength on attitudinal outcomes such as relationship quality and behavioral outcomes such as customer loyalty. Interrelationships among these variables are also considered. The data are analysed using LISREL VIII as the proposed research model consists of a simultaneous system of equations having latent constructs and multiple indicators.

Findings

Overall, the findings were consistent with hypotheses from the marketing/management literature. Empirical support is provided for the relationship between service quality and trust.

Research limitations/implications

Although this study found significant relationships between the constructs in the research model, it should be taken into account that the levels of variance explained are relatively modest given the large sample size. In addition, the relationship strength model was tested using a cross sectional design making casual assessments difficult.

Originality/value

The research findings could be generalized to services that share some common characteristics with regard to the nature of customer relationships in the retail industry, for example, banking, accounting, and insurance services.
A study on applying FMEA to improving ERP introduction
Authors: Yang Ching‐Chow , Lin Wen‐Tsaan , Lin Ming‐Yi , Huang Jui‐Tang
Published: July 2006

Purpose

Facing the competition pressure of internationalization and diversification, the semiconductor industry of Taiwan has to increase the activation/utilization rate of machines, enhance flow speed and values, cut down delivery and reduce costs in an efficient way in reaction to a shortening product life cycle and the global market requirements. As a result, introduction of ERP has become a critical factor of enhancing competitiveness. The purpose of this study is establish a systematic evaluation and improvement mechanism to locate the risk priority number (RPN) of implementation items via failure mode and effects analysis (FMEA) for semiconductor related industries in Taiwan while introducing ERP.

Design/methodology/approach

A standardized system introduced performance matrix based on the performance evaluation matrix (PEM) will be established in accordance with the locations of severity (S), occurrence (O) and detection (D) and the three RPN indices, in the PEM. Performance levels will be assessed and the performance improvement strategy introduced by the system will be formulated. Finally, items falling within the non‐appropriate performance zone will be specified through the quality function development (QFD) method.

Findings

From the results of the case study, the proposed systematic evaluation and improvement on the performance of introducing ERP for the semiconductor industry in Taiwan can be conducted in an efficient way.

Practical implications

All that the management needs to do is to correspond to the positions of these RPN indices of implementation items on the performance matrix. Performance levels will be assessed and the performance improvement strategy introduced by the system will be formulated.

Originality/value

The PEM is demonstrated to be suitable to define the best countermeasure can be sought to serve as a reference for the semiconductor related industries in Taiwan to introduce ERP.
The moderating role of individual‐difference variables in compensation research
Authors: Pappas James M. , Flaherty Karen E.
Published: July 2006

Purpose

To examine the influence of company‐imposed reward systems on the motivation levels of salespeople.

Design/methodology/approach

Data were collected from 214 business‐to‐business salespeople. In order to assure the adequacy of the survey instrument, several salespeople were recruited to “pretest” the questionnaire. To test the potential moderating influence of career stage on pay mix and valence, expectancy, and instrumentality estimates, a split‐group analysis was performed. To test the moderating hypotheses for risk, we used two‐step regression models in which the dependent measures (i.e. valence, expectancy, and instrumentality) were first regressed on the predictor variables as main effects, and then regressed on the multiplicative interaction term along with the main effects.

Findings

Support was found for many of the hypotheses. In particular, individual‐level variables such as career stage and risk preferences moderate the relationship between pay mix and valence for the reward, expectancy perceptions, and instrumentality perceptions.

Practical implications

Managers must acknowledge that certain salespeople respond positively to fixed salary plans while others respond positively to incentive. In the past, managers might have relied on the salesperson to select the appropriate job for them. Salespeople are not “weeding” themselves out during the recruitment process. As a result, greater importance must be placed on human resource and sales managers during the time of recruitment.

Originality/value

There already exists a robust stream of literature on person‐organization fit that suggests that employees prefer to work for companies that are compatible with their personalities. There is an increasing amount of work in multi‐level research that suggests bridging the macro (organizational) and micro (individual) perspectives will enable researchers to make linkages between research streams that are commonly viewed as unconnected.
Work‐family interference, emotional labor and burnout
Authors: Montgomery Anthony J. , Panagopolou Efharis , de Wildt Martijn , Meenks Ellis
Published: July 2006

Purpose

The purpose of the current study is to examine the relationship between emotional display rules/job focused labor, work‐family interference (WFI) and burnout among a sample of workers in a Dutch governmental organization.

Design/methodology/approach

The research is a cross‐sectional study of 174 workers from a Dutch governmental organization.

Findings

Emotional display rules and job‐focused labor were related to burnout and psychosomatic complaints. More specifically, the need to hide negative emotions and engage in surface acting was related to negative outcomes. In addition, WFI partially mediated the relationship between the hiding of negative emotion/surface acting and burnout/psychosomatic complaints.

Research limitations/implications

The present study is cross‐sectional and thus the postulated relationships cannot be interpreted causally.

Practical implications

In terms of training and/or interventions, there is a need for the worksite to provide structured opportunities for employees to decompress from the emotional demanding aspects of their jobs.

Originality/value

Emotional labor has been rarely examined as an antecedent of WFI. In addition, while emotional labor has been studied with individuals in the service sector, it has been rarely examined among individuals whose jobs are highly ceremonial in nature.
Health and shiftworking in an administrative environment
Authors: Ritson Neil , Charlton Mark
Published: July 2006

Purpose

The purpose of this paper is to explore the issues in the shiftworking literature and to apply these to an administrative environment.

Design/methodology/approach

The scope of the paper is the issue of health problems in shiftworkers in administrative environments. The method was to use case study organisations which had introduced shiftwork and discover from semi‐structured interviews of staff what the effects had been.

Findings

Given the choice, employees opted for shiftwork, especially women and especially for a night or evening shift; anticipated problems of absenteeism and labour turnover and low performance related to health issues were not present.

Research limitations/implications

The design was limited to two organisations which gave access; this may have been because they were able to report positive outcomes. A broader survey may uncover negative aspects which this paper could not.

Practical implications

The concerns over health cannot be transferred to an administrative environment. This may encourage organisations to introduce more shift patterns, given full employee involvement from the outset. Shift premia, so common elsewhere, and a concern to cost‐conscious managers were not paid.

Originality/value

The concerns over health uncovered by previous research on shiftwork are not present in administrative environments.
Status differences in employee adjustment during organizational change
Authors: Martin Angela J. , Jones Elizabeth S. , Callan Victor J.
Published: July 2006

Purpose

The purpose of this paper is to confirm predictions that employee reports of psychological climate, appraisals of change and levels of adjustment during a change programme would be more positive for employees in higher status groups (operationalized as hierarchical level in the organization and occupational role).

Design/methodology/approach

Two questionnaire studies were conducted and data were analysed using Multivariate Analysis of Variance (MANOVA). Study one examined differences among 669 public sector employees as a function of status (organizational hierarchal level). Study two examined differences among 732 hospital employees as a function of role (occupational group) and status (managerial responsibility).

Findings

The results of study one revealed that upper level staff reported more positive attitudes during change, across a range of indicators. The results of study two showed that non‐clinical staff reported more negative attitudes during change than other occupational groups. In addition, managers appraised change as more stressful than non‐managers, but felt more in control of the situation.

Research limitations/implications

A limitation of the paper is the cross sectional and self‐report nature of measurement. Future research could utilize a longitudinal design and collect alternative sources of data to indicate the constructs of interest, e.g. supervisor ratings of employee adjustment during change.

Practical implications

Together, the results of both studies highlighted the importance of implementing change management interventions that are targeted at the sub‐group level.

Originality/value

The findings of the paper add empirical evidence to the emerging literature on group differences in adjustment during organizational change. The paper will be of interest to academics and practicing managers, particularly those concerned with the effective management of change programmes.
I need you, you need me: a model of initiated task interdependence
Authors: Taggar Simon , Haines Victor Y.
Published: July 2006

Purpose

The purpose of this study is to address two gaps in the existing literature. The first is why some team members have peers depend on them for material, information, and support (referred to as initiated task interdependence) more so than do others, ceteris paribus. The second is the appropriateness of initiated interdependence given a team's composition.

Design/methodology/approach

In an ex post facto field study, task interdependence in 267 members of 18 intact teams were examined. The teams worked on complex and inherently interdependent tasks in a high‐technology manufacturing organization.

Findings

Whether team members perceived initiated task interdependence was explained by the degree to which members themselves depend on their peers (received interdependence), team members' belief in the value of teamwork, and team members' self‐efficacy for teamwork. As predicted, both collectivism and past job performance were associated with self‐efficacy for teamwork. The relationship between initiated interdependence and individual effectiveness was moderated by the team's collectivist orientation, such that team members were considered relatively effective by their peers when they were high in initiated task interdependence and when their team was composed of collectivists; or when they were low in initiated interdependence and when their team was composed of individualists.

Research limitations/implications

Although a one‐factor test suggests that common method bias is not an overriding concern in interpreting our findings, the possibility of common method bias inflating the associates tested cannot be rules out. Also, we cannot say with certainty that exogenous variables “caused” changes in endogenous variables.

Practical implications

Study findings suggest ways to resolve a lack of task interdependence and the importance of team composition when considering peer performance ratings.

Originality/value

This paper offers a significant contribution to the literature on task interdependence and person‐group fit.
Predicting intention to quit in the call centre industry: does the retail model fit?
Authors: Ming Benjamin Siong Zhong , Mellor David , Moore Kathleen A. , Firth Lucy
Published: July 2006

Purpose

Models of workplace turnover are rarely assessed in contexts other than that in which they were developed. This reduces their generalizability and their usefulness in providing managers with guidance as to what they might do to reduce workers intentions to quit. The purpose of this study is to test a model derived from a study of shop floor retail salespeople in the call centre environment.

Design/methodology/approach

A questionnaire measuring the variables in the model was completed by 126 call centre representatives recruited from 11 call centres in Melbourne, Australia.

Findings

Although the model was supported, the interactions among the variables differed. In particular, stressors played a bigger, albeit indirect, role in the intention to quit.

Practical implications

Call centre managers need to consider carefully the aspects of the work environment that may be stressful. If appropriately addressed, turnover may be reduced, and productivity increased.

Originality/value

This paper demonstrates that the model of turnover derived from shop floor salespeople is generally robust in the call centre setting. It provides management of call centres with some guidance as to the factors associated with turnover and areas that can be addressed to reduce it.
Predicting interference between work and home
Authors: Alexandra Beauregard T.
Published: July 2006

Purpose

To examine the relative power of four dispositional, self‐evaluation traits (adaptive and maladaptive perfectionism, generalized self‐efficacy, and general self‐esteem) versus three situational factors (organizational time demands, potential negative career consequences, and managerial support) in predicting work interference with home (WIH) and home interference with work (HIW).

Design/methodology/approach

A survey was conducted among 223 UK public sector employees. Hierarchical multiple regression analysis tested main effects of personality and situational characteristics on WIH and HIW. A usefulness analysis determined whether dispositional or situational variables had greater predictive power for the two dependent variables.

Findings

Significant, negative main effects of adaptive perfectionism on HIW, and of self‐esteem on WIH. Positive relationships were found between maladaptive perfectionism and both WIH and HIW. Situational factors were also significant predictors of WHI: organizational time demands were positively associated with WIH, while managerial support had a negative relationship with WIH. Dispositional variables accounted for 15 per cent of variance in HIW, but only 4 per cent of variance in WIH.

Research limitations/implications

The cross‐sectional design of the study does not permit firm conclusions regarding causality, and the results may be influenced by common method bias.

Practical implications

Raising awareness of the role of personality in work‐home interference may assist managers in providing more effective support to employees. The danger exists that policy‐makers will dismiss HIW as an individual responsibility due to the influence of dispositional factors.

Originality/value

This study indicates that self‐evaluation personality characteristics play a key role in predicting HIW, and are more important than traditionally investigated factors associated with the home and workplace environments.
Cultural impact on Chinese corporate disclosure – a corporate governance perspective
Authors: Qu Wen , Leung Philomena
Published: July 2006

Purpose

The purpose of this preliminary study is to explore the impact of changed cultural environment on the voluntary disclosure behaviour of Chinese listed companies.

Design/methodology/approach

A theoretical framework of the relationship between corporate disclosure and governance forms the basis of the research. A composite checklist of corporate disclosure was developed using relevant corporate governance indices and analyses were carried out on the 2003 financial reports of 120 Chinese listed companies. Six areas of voluntary disclosure of the sample companies were analysed and reported. These areas are: board structure and functioning, employees related issues, director remuneration, audit committee, related party transactions and stakeholder interest.

Findings

The results suggest that as China's cultural and social norms change, there was willingness of Chinese listed companies to provide voluntary information in addition to the disclosure requirements. Information relating to stakeholder interest and employees issues are found more frequently disclosed by listed companies than those which were regarded as sensitive. This is an exploratory study which shows that further research may provide more concrete evidence of the changing corporate disclosure environment in China.

Research limitations/implications

This study based on one year's results and as such has limitation in the interpretation of the results. Further research is necessary to demonstrate the impact of culture in corporate disclosure.

Practical implications

The results have practical implications for professional accountants and auditors to understand further the trend of voluntary disclosure in China. The paper provides some evidence of the changing scene of Chinese corporate governance practice.

Originality/value

This study fulfils a gap in prior research by examining the effect of cultural implications in corporate governance, in an emerging economy. The composite voluntary disclosure checklist will serve a good basis of measurement in corporate disclosure.
Equivalent units of production: a new look at an old issue
Authors: Guerreiro Reinaldo , Bruno Cornachione Edgard , Catelli Armando
Published: July 2006

Purpose

This paper focuses on the determination of the cost completion rate used to calculate the equivalent units of production in a continuous process costing system. The paper aims at two research questions. What procedures do companies utilize in practical terms? How should the completion level percentage be calculated conceptually?

Design/methodology/approach

The study is a qualitative exploratory survey. The companies targeted were those noted in “Melhores e Maiores,” a ranking of the best and biggest Brazilian companies. A total of 175 questionnaires were sent to pre‐selected enterprises, each with revenues of more than US$100 million per year, and 50 usable responses were returned.

Findings

A literature review of the theoretical procedures used for continuous process costing revealed no indication of an objective method for determining the completion level. The empirical research in the present study confirmed that, in practice, companies do not adopt the general procedures proposed by the theory. The best practices applied by the companies have been shown to be an adequate alternative, because the results are identical to those obtained with the proposed method.

Research limitations/implications

The study bears the usual limitations of a qualitative exploratory survey regarding its generalization to other companies.

Originality/value

The originality of the study is based on the assumption that cost accounting theory does not offer an objective solution for the computation of the completion level percentage and, consequently, that companies in continuous process production system do not adopt the theoretical concepts with respect to inventory evaluation of goods‐in‐process and finished goods.
A health audit for corporate entrepreneurship: innovation at all levels: part II
Authors: Duane Ireland R. , Kuratko Donald F. , Morris Michael H.
Published: July 2006

Purpose

The purpose of this article is to introduce and discuss the “Entrepreneurial Health Audit”. This organizational tool is used to assess a firm's entrepreneurial intensity, diagnose organizational characteristics low in entrepreneurial intensity, and to create an understanding of the processes needed to foster a corporate entrepreneurship strategy as a means of improving organizational performance. This article is part two or a two‐part series.

Design/methodology/approach

Based on the existing literature, case studies, and the authors' own research and experiences with a diverse mix of companies, the paper develops a three‐stage “Entrepreneurial Health Audit.” Top‐level managers can use this tool to determine their firm's ability to act entrepreneurially at a point in time.

Findings

The paper describes how managers assess and improve their firm's entrepreneurial health. In the first stage, the “Entrepreneurial Intensity” instrument is used to measure the degree and frequency of entrepreneurship occurring within the firm. In the second stage, the “Corporate Entrepreneurship Climate Instrument” is used to identify why the firm has developed its current level of entrepreneurial intensity. Finally, the third stage of the “Entrepreneurial Health Audit” fosters commitment to a work environment supporting entrepreneurial behavior, thereby enhancing the degree and frequency of corporate entrepreneurship within the firm.

Research limitations/implications

The paper raises a number of questions regarding how organizations stimulate entrepreneurial behavior and undertake organizational changes to facilitate these actions. It provides a tool top‐level managers can use across time continuously to increase their firm's ability to be entrepreneurial.

Practical implications

The paper demonstrates to managers how to approach the concept of entrepreneurship within an established organization, including how to diagnose characteristics constraining the firm's entrepreneurial potential and how to build commitment encouraging entrepreneurial behaviors.

Originality/value

The paper fills an existing void between researchers and practitioners in terms of how firms can take steps to transform their current entrepreneurial potential into the “ideal” characteristics studied in entrepreneurship research. It offers a unique organizational tool to use to assess an individual firm's potential to be entrepreneurial.
The logic of Chinese business strategy: East versus West: part II
Authors: Haley Usha C.V. , Haley George T.
Published: July 2006

Purpose

Despite close to two decades of foreign direct investment (FDI) in China, and the country's enormous market potential, most US and European multinational corporations (multinationals) have never made a profit in that country. The distribution of profits among multinationals also seems highly skewed. The latest survey on profitability showed that five US companies accounted for one‐third of equity profits among US‐based multinationals in China. This research presented in two parts proposes explanations for why multinationals fail in China and strategic solutions for profitable operations.

Design/methodology/approach

Through in‐depth interviews with 29 CEOs and directors of major, profitable US and European multinationals, Overseas Chinese companies and PRC Chinese companies, this paper proposes a model of strategic convergence for successful operations in China. The first part discusses cultural and cognitive differences between Westerners and Chinese that affect the strategies they choose. The second part proposes a strategic model of convergence, fusing the best of both Western and Chinese business practices, for strategic success in China.

Findings

The research found that profitable foreign multinationals in China appeared to modify their management practices on eight dimensions, often adopting traditional Chinese methods of strategic planning and evaluations of effectiveness, as well as relations with key stakeholders, especially the government. Yet, these multinationals continued to retain their Western norms and values in business dealings. Conversely, profitable Chinese companies that competed with these multinationals also modified their management practices in line with Western norms

Originality/value

The study has implications for the management of foreign subsidiaries in China as well as the successful management of Chinese FDI in the USA and Europe.
De‐mystifying materials selection for lead‐free soldering
Authors: Chen Casper , Chiang Joshua , Lee F.Y.
Published: July 2006

Purpose

The lead‐free soldering process has been confounding the PWB fabricators when they set out to select the right materials for lead‐free soldering. This paper discusses the compatibility of currently available laminate materials for lead‐free assembly.

Design/methodology/approach

This paper has been written to provide a review of material characteristics. Problem areas are highlighted and methods for choosing each type of material for compatibility with lead‐free soldering process are described.

Findings

When lead is banned and taken out of the traditional tin‐lead solder, there are other metal alternatives to alloy with tin such as silver, bismuth, copper, and zinc, etc. The melting point of these lead‐free alloys is higher than the conventional tin‐lead solder. Consequently, the reflow temperature of the lead‐free solder can now reach 240‐250°C. As the reflow temperature is elevated, it will pose a severe reliability challenge to the laminate materials. The compatibility of currently available commercial laminate materials for lead‐free assembly are discussed in this paper.

Originality/value

The value of this paper is that it provides information and solutions relating to the selection of the most appropriate materials for use in lead‐free soldering and assembly.
Dual metal core multilayer boards (MLBS) – a better option for high speed spacecraft electronic packaging applications
Authors: Hanumanth Rao C. , Varghese Jissy , Suresh A. , Baliga B.N.
Published: July 2006

Purpose

Realising a solution for effective thermal management for high‐speed electronic packaging for spacecraft applications through dual metal core MLBs.

Design/methodology/approach

Highlights fabrication issues and describes corrective actions.

Findings

Dual metal core MLBs can solve heat dissipation as well as CTE issues in high‐speed electronic packaging for spacecraft applications. Optimisation of the processes were done to sort out various problems encountered in the fabrication stages.

Originality/value

The paper projects the advantages of dual metal core MLBs over traditional heat sinks and centralized single metal core MLBs. It also helps in simplifying the fabrication processes to avoid the various bottlenecks observed.
Barriers to health care access for Latino immigrants in the USA
Authors: Rivers Patrick A. , Patino Fausto G.
Published: July 2006

Purpose

Latinos comprise 12.5 percent of the overall population in the USA, and are the fastest‐growing minority, among which the Mexican‐origin population makes up about 66 percent. Undocumented Latino immigrants are a small, yet important group within the immigrant population. The purpose of this paper is to review the literature and discuss the most important factors that prevent immigrants from accessing health care.

Design/methodology/approach

Literature review was conducted from the library database. A total of 50 items of literature related to the subject were reviewed.

Findings

Border states have the highest concentration of Mexican‐origin people. The concentration of immigrants in the border has unique health and economic implications due to the vital role they have in US society, contributing both to the economy and diversity of the USA. Despite their important role, they disproportionately lack health insurance, and receive fewer health care services than US‐born citizens. This lack of insurance puts a burden on the nation's economy, and their health status deteriorates as they become more prone to chronic health conditions, and their complications due to lack of primary medical attention.

Originality/value

Tailored public health interventions that address the health needs of Latino immigrants in the USA need to be based on reliable data and statistics in order to effectively place resources, and to track achievements and flaws.
Were the Chinese reforms a feasible alternative for transition economies?
Authors: Marangos John
Published: July 2006

Purpose

To examine China's reforms and successes could have been replicated to other transition economies.

Design/methodology/approach

The applicability of the Chinese process as an alternative for transition economies involves an analysis of the necessary reforms regarding price liberalisation‐stabilisation; privatisation; institutions; monetary policy and the financial system; fiscal policy; international trade and foreign aid and social policy.

Findings

The transition process in China has maintained political‐ideological authoritarianism and state control of the whole economy. Therefore, it was not the “special initial conditions” of China that made the model inappropriate but, rather, the switch to a democratic political‐ideological‐economic structure in transition economies.

Originality/value

The paper contributes to the transition literature by demonstrating that the strategy was only rendered workable in China, as the governments of transition economies neither had the mandate nor wanted to reimpose tight state direction of the politics, ideology and economy.
Epstein on alienation: a rejoinder
Authors: Block Walter
Published: July 2006

Purpose

The purpose of this paper is to counteract Epstein's views on the alienability of property. Epstein favors limitations oflaissez‐fairecapitalism regarding such things as guns, liquor, narcotics, certain books and voting and this paper aims to criticize them from the perspective of full, free enterprise.

Design/methodology/approach

The main method is that of thereductio ad absurdum. For example, Epstein favors prior restraint on books giving information as to how an atomic bomb may be built. He does so on grounds that such information can be extremely harmful. Marxist books are far more harmful. Yet Epstein would not ban them. So his case for prior restraint is undermined.

Findings

Epstein's case for restrictions on alienability is unfounded.

Practical implications

If the message of the paper is incorporated into public policy, the practical implication is that any move in the direction oflaissez‐fairecapitalism will be much closer than by implementing Epstein's recommendations.

Originality/value

This paper should interest people concerned about how much government regulation of the economy is justified. What is new is that Epstein, one of the most extreme defenders of the minimal state, is not a full advocate of this position. His arguments for exceptions to free enterprise private property rights system are untenable.