bluuebunny/crossref_metadata_2025 huggingface dataset:
Wild Oats: Sowing vs. Reaping
Authors: Shefsky Lloyd , Barnett Bob , Whitaker Scott T.
Published: March 2017

The case highlights Mike Gilliland, who built a single organic foods store in 1987 in Boulder, Colorado, into Wild Oats Markets, a chain of natural foods stores that by 2001 had annual sales of $1 billion and stores in 38 states. The case includes a history of the natural foods business and explores why Gilliland's timing was so favorable. By the 1980s, when Gilliland got started, the natural foods business had grown and matured, consisting mostly of small specialty stores selling locally grown natural foods. Although the industry was created by the California counter-culturists, it was built into a national phenomenon by the second generation of leaders, including Gilliland and Whole Foods founder John Mackey. The natural foods industry was clubby and congenial until Gilliland sought to grow his business beyond Boulder, Colorado, expanding into four states, including California. Mackey responded by moving into Boulder. Whole Foods became the nation's number one natural foods seller by the early 1990s. Whole Foods went public in 1992, and Wild Oats, in 1996. Whole Foods's success had begun to erode Wild Oats's market share, hurt sales growth, and depress the stock price. Gilliland favored taking Wild Oats in a new direction, modeled after Henry's Marketplace, a San Diego chain that Wild Oats had purchased in 2000. Henry's approach was to offer a product mix that appealed to a broader range of people than did the natural foods stores. Henry's competed effectively with Whole Foods because it had a different customer base; the stores were cheap to build if the company wanted to expand; and the company had showed sustained growth since its founding in 1943. But the Wild Oats board of directors disagreed, opting instead for continuing on the same path. The board also expressed an interest in replacing Gilliland. He now had to weigh his options and contemplate leaving the company he had nurtured for the past twenty

This case can be used to examine the importance of long-range planning. Entrepreneurs tend to be reactive; they often succeed because they seize opportunities when they become available. The ability to recognize an opportunity and to seize it is an important entrepreneurial strength, but it can prove fatal if not balanced with proactive strategic planning.
Wills Lifestyle in India
Authors: Chopra Sunil
Published: March 2017

In 2003, ITC responded to the high level of obsolete inventory by shifting risk from finished products to manufacturing and raw materials. This required that their supply chain be much more flexible and responsive than it was in the past. By 2006, changes in the supply chain that included moving manufacturing in-house improved flexibility and responsiveness. Obsolete inventory was significantly reduced and the company was much better at matching supply and demand. Cost, however, continued to be higher than that at third parties. The company had to decide on the appropriate tradeoff between cost and responsiveness when structuring its supply chain.

The case illustrates how Wills has changed its supply chain to become more flexible and responsive. This change, however, has come at a cost. The case requires the students to analyze the tradeoff between cost and responsiveness/flexibility to decide on an appropriate level of flexibility/responsiveness. The case also requires the student to understand the relative value of increased flexibility versus increased responsiveness.
Winn-Dixie Stores in 2005 (B): Cleanup on Aisle 11
Authors: Shein James , Meagher Evan
Published: March 2017

Grocery store chain Winn-Dixie had rapidly expanded in an effort to become a national retailer, and by 1999 it had more than 1,000 stores. The company began manufacturing its own products, reasoning that by owning more of the supply chain, it could offer the customer less expensive options. With its new geographic focus and manufacturing facilities, Winn-Dixie attempted to secure a position as a low-cost provider with a national presence. Instead of improving the company's position in the market, however, this strategy crippled both the short- and long-term prospects for Winn-Dixie. The company paid a high premium to expand and increased its leverage without ever realizing the purposed synergies. In fact, there were dis-economies of scale because the distribution, marketing, and administrative costs had risen along with the increased revenue. The expansion and inefficient manufacturing added complexity to its distribution network, and with a greater debt load and less cash, the company was unable to reposition itself in the market when its low-cost provider strategy failed. Not only was the company unable to pursue other opportunities but it also did not have the cash to properly maintain many of its existing stores, which quickly became run down. Winn-Dixie was stuck as a general grocer with few options at a time when the industry was rapidly evolving. Following faulty strategies of expansion, supply chain changes, and increased debt, Winn-Dixie declared bankruptcy. Students will take the view that Paul “Flip” Huffard, lead consultant from Blackstone LP, had in determining the valuation and new capital structure of the company. These decisions would be critical, as they affected what each creditor class would receive and whether Winn-Dixie could emerge from bankruptcy.

Students will: 1. Assess the importance and negative financial impact of past strategic moves, and suggest possible future strategic directions and the expected benefits of such changes. 2. Learn quantitative valuation methods for a company in Chapter 11 and their effects on stakeholders. 3. Learn the elements of a plan of reorganization, including the capital structure, treatment of multiple creditor groups, and management compensation. 4. Discuss sources and uses of capital during a Chapter 11 turnaround.
Yaowawit School Kapong
Authors: Nuttavuthisit Krittinee
Published: March 2017

The tsunami of December 2004 caused widespread devastation in the southern part of Thailand. After the tragedy, the Yaowawit School Kapong was founded with the aims to provide education and living support to needy children. This public welfare boarding school has been completely funded by partners and donors from all over the world via the Children's World Academy Foundation. However, a major question looms: For how long can the school continue to financially rely on charitable help? Because of this challenge, from the beginning the school's projects have been created to offer a practical education for the children and also generate income to cover the costs of running the school. One of these projects is the Yaowawit Lodge, which was developed to serve as the essential income-generating unit and to provide children with practical training in the hospitality business, the most promising job opportunity in this part of Thailand. Because of its unique character as a for-profit unit within a non-profit organization, Yaowawit Lodge must find ways to target niche customers, position itself in the market, and deliver marketing strategies accordingly. Additional challenges it faces include the location, which is far from the popular tourist areas; market perceptions concerning the combination of a primary school and a hotel; and the child labor issue.

(1) To learn about a sustainable development of social entrepreneurship and education (2) To explore and seek opportunities in hospitality business; (3) To formulate niche marketing, targeting, and positioning strategies; (4) To deal with the challenges of organization constraints and market perceptions.
Zoltek
Authors: Besanko David
Published: March 2017

In 1996, the St. Louis-based manufacturer Zoltek launched a massive expansion of capacity to produce commercial-grade carbon fiber, a composite material used to produce a wide variety of end products ranging from sporting goods to windmill blades. Zoltek's goal was to become the dominant firm in a market whose growth was expected to be spectacular starting in the late 1990s. Describes Zoltek's major strategic moves in the mid-1990s and provides a possible example of the Stackelberg leadership model from oligopoly theory.

To explore the economic logic of a major capacity commitment.
Corporate governance implementation rating in Indonesia and its effects on financial performance
Authors: Wahyudin Agus , Solikhah Badingatus
Published: March 2017

Purpose

The purpose of this paper is to investigate the effect of corporate governance (CG) implementation rating conducted by the Indonesian Institute for Corporate Governance (IICG) on the financial performance of the selected companies.

Design/methodology/approach

This paper is a hypothesis testing study to analyze CG implementation of 88 firms listed on the Indonesian Stock Exchange. The samples are companies that participated in the Corporate Governance Perception Index (CGPI) Awards in 2008-2012. A panel data regression analysis is conducted on the data collected from IICG reports and its financial statements.

Findings

The awareness regarding good corporate governance (GCG) enforcement in Indonesian companies has already increased. The listed companies that participated in CGPI Awards during 2008-2012 always experience an increase in both quantity and quality. CG rating of go-public companies in Indonesia affects their accounting-based financial performance, such as return on assets, return on equity and earnings per share. However, CG implementation rating is not directly responded by the Indonesian stock market and has not yet been able to increase the company’s growth in the short term.

Research limitations/implications

In this study, CGPI rating in a related year is linked to market performance in the same year. Thus, further research may link CGPI rating to market performance in the next year, as the findings of this study show that GCG implementation is not directly responded by the market.

Practical implications

GCG implementation is required by stakeholders, as it may give a long-term positive impact. Thus, the government needs to stipulate regulations to increase the commitment of the company in implementing GCG. The company can improve the internal factors of the organization that does not support the establishment of GCG based on the findings during the survey of CGPI. Finally, investors and creditors may consider the CGPI rating for their investment decisions.

Originality/value

This study contributes to the literature in two ways. First, this study uses the comprehensive CG rating in Indonesia. Previous studies on CG rating focused on internal mechanism; in this study, the rating was assessed using four stages of continuous assessment: self-assessment, document evaluation, paper assessment and company visit, which was conducted by an independent team. Second, this study uses the CG index (compliance, conformance and performance) associated with a variety of accounting-based and market-based performance variables: financial performance, market value and growth.
Ethical strategic alliances for the sustainable recovering of a territory
Authors: Silvestri Antonella , Veltri Stefania
Published: March 2017

Purpose

The purpose of this paper is to analyze a case study of an ethical strategic alliance operating in a depressed territory belonging to the South of Italy, with the aim to investigate whether an alliance guided by ethic principles could be effective in recovering a territory while pursuing, at the same time, economic aims for the alliance itself and for the whole territory.

Design/methodology/approach

The paper uses a case study approach. The analyses of the case data, including in-depth interviews and documentary evidence, interpreted by the authors and supported by literature review, allow for the main research question to be addressed: “Could ethical networks contribute to recover a territory?”.

Findings

The case analysis delivers new insights into the relationships between business and ethics. The findings also provide evidence that it is possible, even in a depressed area, to conjugate ethics and business with reciprocal advantages for the organizations and the territory, in the light of the creed of the Magna Grecia, kalokagathìa (the good and the beautiful).

Social implications

The findings of the GOEL strategic alliance provide evidence of the role that could be played by networks in supporting social innovations, thus highlighting clear implications for policy makers, as there is still scarce empirical evidence available to inform governments on how they can influence, support and facilitate the formation of networks.

Originality/value

This is one of the few studies adopting an ethical perspective in studying alliances and, to the best of the authors’ knowledge, the first study pursuing the aim to investigate how and whether an ethical network can succeed in recovering a depressed territory.
Financial dimension of internationalization: serving two masters
Authors: Lana Jeferson , Marcon Rosilene , Bandeira-de-Mello Rodrigo , Xavier Wlamir
Published: March 2017

Purpose

Drawing on the agency and institutional theory, this paper aims to explore how financial internationalization shapes firm performance through the influence of foreign actors.

Design/methodology/approach

By using a unique panel database, composed of over 26,000 curricula and 4,000 corporate reports from approximately 450 Brazilian companies, the effects of financial internationalization were explored in a longitudinal view by using multiple regression analysis with fixed effects.

Findings

The results present consistent and non-trivial effects of financial internationalization on firms’s performance. When tested together, foreign ownership showed inconclusive results, foreign directors and depositary receipts showed a positive association with performance and foreign currency debt showed a negative association.

Research limitations/implications

In most cases, the data on foreign stakeholders, foreign directors and foreign currency debt do not address the home country.

Practical implications

Serving the interest of foreign stakeholders from multiple institutional perspectives can be a challenge for managers. The findings of this study provide an opportunity for research focusing on institutional duality and financial internationalization.

Originality/value

This paper extends the prior literature on corporate governance and financial internationalization by investigating the latter on a perspective of firms from an emerging market. The empirical evidence section provides support for the argument that the simultaneous presence of foreign actors in multiple mechanisms of the corporate governance structure impacts the performance of emerging market firms.
Developing disaster mutual assistance decision criteria for electricity industry
Authors: Asgary Ali , Pantin Ben , Emamgholizadeh Saiiar Bahareh , Wu Jianhong
Published: March 2017

Purpose

Disaster mutual assistance (DMA) or mutual aid is a reciprocal arrangement between organizations that permits and prearranges one company to access resources from another company to recover from disaster impacts faster. As a practical tool to access response resources quickly, DMA can be an important element of an effective emergency management process, but the decision to provide (or not to provide) DMA is challenging and involves a number of factors. The purpose of this paper is to present the results of a study conducted to identify DMA decision criteria and their weights based on electricity companies operating in North America.

Design/methodology/approach

The authors employed a combination of Delphi and analytical hierarchy process (AHP) methods. Delphi method identified the decision criteria that should be considered before electricity utilities enact their DMA agreements. A standard AHP calculated the weights of identified DMA criteria.

Findings

In total, 11 criteria were identified and classified into three main groups: responding criteria, requesting criteria and disaster criteria. Of the 11, “Emergency Conditions” within the responding criteria group, “Extent of Damage” of the requesting criteria group, and “Size of Disaster”, associated with the disaster criteria group, had the highest weight. Three other factors (“Work Safety Practice”, “Natural Hazards” and “Availability of Resources”) carried a noticeable weight difference, while the remaining factors were weighted relatively lower.

Practical implications

At present, a decision to provide mutual assistance is highly subjective, based on “gut feel”, and dependent on interpersonal relationships between the requestor and the provider. However, mobilizing and dispatching electricity industry crews is a risky and costly operation for both requesting and responding companies and requires careful assessment for which a cost-benefit threshold has not been developed. This cost-benefit perspective is often frowned upon owing to the intended altruistic nature of DMA agreements and its influence on decision makers. The developed criteria in this study are intended to assist electricity companies in making a more informed and quantifiable decision when deliberating a request for mutual assistance. These criteria may also be used by assistance-requesting companies to better identify electricity companies that are more likely to provide assistance to them.

Originality/value

This study contributes to the literature by examining the current state of DMA in electricity utilities, identifying decision criteria and weighing such criteria to enable electricity companies in making more objective decisions, thereby, increasing the overall effectiveness of their disaster management process.
Information disclosure in an environmental emergency
Authors: Li Qiang , Ruan Wenjuan , Shao Wenjie , Huang Guoliang
Published: March 2017

Purpose

The purpose of this paper is to analyze the demands of the core stakeholders and how these stakeholders drive the information disclosure behaviors of the enterprise and local government.

Design/methodology/approach

Content analysis was conducted. The authors collected and analyzed information disclosure laws and regulations regarding environmental emergencies in China, as well as related media reports and official accident investigation report about the oil pipeline leakage and explosion accident in City Q. The authors divided the whole process of the accident into four stages, i.e., the prodromal stage, acute stage, chronic stage, and resolution stage, and then analyzed the different demands of stakeholders and the different information disclosure behaviors of the enterprise and local government during these four stages.

Findings

During the environmental emergency, the enterprise and local government exhibited information disclosure behaviors for their own benefits. There was severe information asymmetry between the enterprise and local government. Local government acted more positively in terms of information disclosure than the enterprise due to the demands of stakeholders. There were significant differences between the driving effects of different stakeholders. The effects of central government and local communities were the strongest, followed by news media and environmental organizations, whereas general public had the weakest impact. In addition, the effects of stakeholders on the information disclosure varied throughout different stages.

Originality/value

This paper considered a Chinese typical case study, thereby providing details of information disclosure behaviors of the enterprise and local government during an environmental emergency, and making comparative analysis on the driving effects on information disclosure by different stakeholders.
Physical bushfire preparation over time in Victoria, Australia
Authors: Muir Carlyn , Gilbert John , O’Hara Rebecca , Day Lesley , Newstead Stuart
Published: March 2017

Purpose

The purpose of this paper is to examine the level of physical preparation for bushfire among Victorian residents in established high risk bushfire locations, and to assess whether these levels of preparation changed over time.

Design/methodology/approach

Data were analysed from a telephone survey among Victorian residents (n=614-629) living in high risk bushfire locations over a three-year period (2012-2014). The survey measured residents’ bushfire awareness, knowledge, planning, preparation and engagement with bushfire services. This paper focusses on the extent to which respondents undertook physical preparatory bushfire activities over the three-year period using: first, principal components analysis to generate a single preparation variable by identifying a smaller number of uncorrelated variables (or principal components) from a larger set of data, second, analysis of variance to assess differences in preparation scores between years, and third, Tukey’s honest significant difference test to confirm where the differences occurred between groups.

Findings

Results indicated only moderate levels of physical preparation for bushfires amongst respondents. The activities that respondents rated the lowest were: “having protective covers for windows” and “having firefighting equipment to protect the house”. A significant difference in total preparation scores over time was observed, F(2, 1,715)=6.159, p<0.005, with lower scores in 2012 compared with 2013 and 2014 scores.

Social implications

This study found some marginal improvements in levels of physical bushfire preparation from 2012 to 2014. However, the results indicate only moderate levels of preparation overall, despite respondents living in established high risk locations.

Originality/value

This study provides evidence for the current levels of preparedness in high risk bushfire communities, and emphasises the need for future initiatives to focus on specific bushfire preparation activities but also to consider the broader range of interventions that are likely to contribute to desired safety outcomes.
Post-project review in urban disaster risk reduction
Authors: Sarmiento Juan-Pablo , Gelman Philip , Jordão Gustavo , Bittner Patricia
Published: March 2017

Purpose

The purpose of this paper is to provide an analysis of a post-project review (PPR) method designed to verify the accomplishments of urban disaster risk reduction-neighborhood approach (DRR-NA) projects after at least one year of project closeout. The PPR revisited the essential processes identified during project implementation and analyzed the sustainability of project gains.

Design/methodology/approach

The first section focuses on a literature review of the evaluation methods after project implementation, and the second describes the urban risk PPR design, its implementation, and findings.

Findings

The proposed framework for the PPR was clear and uniform and at the same time offered the necessary flexibility to adapt to the different DRR-NA projects and contexts. The PPR methodology sought to determine the conditions of the physical works, social and environmental gains, and progress in institutional arrangements associated with the NA projects. Factors that contribute and impede success in DRR-NA projects were identified.

Practical implications

Allowing at least one year between the completion of the NA projects and the PPR is both convenient and challenging. On the positive side, this approach allows for the verification of project outcomes after an extended period of time. However, there are also challenges, such as the need to seek additional financial resources to carry out the review; generate new contractual mechanisms; and assign human resources to review a project already closed.

Originality/value

The changes introduced into the PPR methodology to obtain a participative and self-conducted process resulted in a truly collective learning experience, becoming an act of accountability and social commitment.
Implementation of a Cooking Bus intervention to support cooking in schools in Wales, UK
Authors: Segrott Jeremy , Holliday Jo , Murphy Simon , Macdonald Sarah , Roberts Joan , Moore Laurence , Phillips Ceri
Published: March 2017

Purpose

The teaching of cooking is an important aspect of school-based efforts to promote healthy diets among children, and is frequently done by external agencies. Within a limited evidence base relating to cooking interventions in schools, there are important questions about how interventions are integrated within school settings. The purpose of this paper is to examine how a mobile classroom (Cooking Bus) sought to strengthen connections between schools and cooking, and drawing on the concept of the sociotechnical network, theorise the interactions between the Bus and school contexts.

Design/methodology/approach

Methods comprised a postal questionnaire to 76 schools which had received a Bus visit, and case studies of the Bus’ work in five schools, including a range of school sizes and urban/rural locations. Case studies comprised observation of Cooking Bus sessions, and interviews with school staff.

Findings

The Cooking Bus forged connections with schools through aligning intervention and schools’ goals, focussing on pupils’ cooking skills, training teachers and contributing to schools’ existing cooking-related activities. The Bus expanded its sociotechnical network through post-visit integration of cooking activities within schools, particularly teachers’ use of intervention cooking kits.

Research limitations/implications

The paper highlights the need for research on the long-term impacts of school cooking interventions, and better understanding of the interaction between interventions and school contexts.

Originality/value

This paper adds to the limited evidence base on school-based cooking interventions by theorising how cooking interventions relate to school settings, and how they may achieve integration.
An examination on the growth and sustainability of Australian transnational education
Authors: Lim Fion Choon Boey , Shah Mahsood
Published: March 2017

Purpose

The purpose of this paper is to analyze the dynamics facing transnational education (TNE) in Australia through literature review in three major areas: policy changes in Australia and major importing countries of Australian TNE, and recent development in online learning and the impact of the prevailing TNE models. The paper concludes by shedding some light on how these changes could affect the sustainability of the growth of Australian TNE in the future.

Design/methodology/approach

The paper is based on review of literature and use of secondary data on TNE in Australia. The paper analyzes the external quality audit reports with focus on TNE. It finally analyzes the future sustainability of Australian TNE based on growth of higher education in Asia and emergence of online learning.

Findings

TNE is experiencing growth in Australia. Based on the current model such as setting overseas campus and partnerships, the growth may not be sustainable. The emergence of online learning and developments in Asian higher education may pose increased risk and competition. TNE has been subject to external scrutiny through the external quality agency in past. The current compliance-driven quality assessment may put the transnational quality assessment at risk with increased focus on assessing the quality based on review of documentation.

Originality/value

The paper is original and it is based on Australian TNE.
Perspectives of increase of university education effectiveness
Authors: Tyurina Yulia , Troyanskaya Maria
Published: March 2017

Purpose

The purpose of this paper is to determine the perspectives of increase of effectiveness of university education, related to the use of private educational resources.

Design/methodology/approach

In order to determine the dependence of effectiveness of university education on the use of private educational resources, this work uses the instrumentarium of economic analysis – in particular, the method of correlation analysis – for finding the value of the coefficient of correlation and regression analysis for compiling the model of paired linear regression. Using them, the authors determine the dependence of the quality of human resources in the country on the number of private organizations with their own educational resources and on the volume of private investments in education on the basis of the 2010-2014 data. In order to ensure comprehensiveness of research, it was conducted following the example of various countries – USA, India, France, Germany, and Russia.

Findings

The authors define the notion and determine the specifics of private educational resources, study their structure and sources, and substantiate the increase of effectiveness of university education as a result of the use of private educational resources with the help of economic and mathematical instrumentarium.

Practical implications

Practical significance of the research consists in the fact that proprietary conclusions, related to the use of private educational resources, are recommended for use in modern universities for increase of effectiveness of the system of university education.

Originality/value

The theoretical value of the conducted research is determined by its contribution to the development of the concept of human resources, through substantiation of necessity for use of new methods of their formation by means of use of private educational resources in the system of university education, as well as by its development of the concept of economic effectiveness, through determination of a new factor of effectiveness of university education – the use of private educational resources.
Questioning clerkship: applying Popper’s evolutionary analysis of learning to medical student training
Authors: Sebastian Chitpin Jeremy , Chitpin Stephanie
Published: March 2017

Purpose

Through a series of critical discussions on Karl Popper’s evolutionary analysis of learning and the non-authoritarian values it promotes, the purpose of this paper is to advocate a Popperian approach for building medical student knowledge. Specifically, it challenges positivist assumptions that permeate the design and management of many educational institutions, including teaching hospitals, by considering what does and does not happen when learning takes place.

Design/methodology/approach

To illustrate how Popper’s approach differs from such a conception of learning, the paper examines the exchange between a preceptor (Sam) and a medical student (Lisa). The following exchange is based on the observations during a team meeting in a Canadian teaching hospital. The authors sent the transcript of the observation to Lisa for her comments. The statements in italics represent Lisa’s additions. Pseudonyms are used to protect the identity of participants in the exchange.

Findings

Popper’s evolutionary analysis of learning and the Objective Knowledge Growth Framework provide a means of managing specific aspects of one’s education through engaging in this learning process. Although this approach to teaching and decision making takes time to master, it does not require reconstituting existing institutional arrangements before it can be implemented in hospitals. Instead, it asks medical students, teachers and practitioners to be open to the theoretical underpinnings of the approach and to view knowledge growth as a process of systematic trial and error elimination.

Originality/value

This paper is original in its conceptualisation and may well become a classic in education circles. It draws on Popper’s philosophical arguments and enters into a much needed discourse for teaching and learning.
Broad-based national education in globalisation
Authors: Cheng Yin Cheong , Yuen Timothy W.W.
Published: March 2017

Purpose

The purpose of this paper is to contribute to the worldwide discussion of conceptualization, multiple functions and management of national education in an era of globalisation by proposing a new comprehensive framework for research, policy analysis and practical implementation.

Design/methodology/approach

Based on a review of the diversity in definitions of national education, the controversies in policy and implementation of national education are discussed. The different interpretations of national education stem from different assumptions and perspectives. Each of them seems too confining in globalisation. To overcome the controversies, this paper calls for a re-conceptualisation of national education from a broader perspective.

Findings

The conceptualisation of broad-based national education is premised on two fundamental principles. First, national education which is meant for development is a process by which humankind moves forward at multiple levels including the personal, local, national and global levels. Second, national education nowadays must be understood against a globalised context, in which there are multiple, complex and dynamic developments at play including technological, economic, social, political, cultural and learning developments of not only individuals and local communities within the nation but also the global world beyond the nation. In brief, broad-based education serves multiple functions at multiple levels. With national identity understood in a broader perspective, the multiplicity and complexity of national education may be better addressed. Identifying with one’s own nation is a dynamic and complicated process in which interaction and integration between the different levels and different functions of civic identities are involved. The approaches to management, implementation and pedagogy of broad-based national education are also discussed.

Research limitations/implications

The new framework of conceptualisation and the comparison between the characteristic profiles of broad-based and narrow-based national education provide new implications and possibilities not only for policy and implementation but also for research involving multiple functions and multiple levels.

Originality/value

The new perspectives associated with the broad-based national education will contribute to future research worldwide in this area.
What causes imbalance in complex service networks? Evidence from a public health service
Authors: Verleye Katrien , Jaakkola Elina , Hodgkinson Ian R. , Jun Gyuchan Thomas , Odekerken-Schröder Gaby , Quist Johan
Published: March 2017

Purpose

Service networks are inherently complex as they comprise of many interrelated actors, often driven by divergent interests. This can result in imbalance, which refers to a situation where the interests of at least one actor in a network are not secured. Drawing on the “balanced centricity” perspective, the purpose of this paper is to explore the causes of imbalance in complex service networks.

Design/methodology/approach

Adopting a qualitative case-based approach, this paper examines a public health service network that experienced imbalance that was detrimental to the lives of its users: the Mid-Staffordshire National Health Service (NHS) Trust, UK. Drawing on service-dominant logic and stakeholder theory, case evidence provides insight into the origin and drivers of imbalance in complex public service networks.

Findings

The origin of imbalance stems from competing institutional logics of various actors (patients/public, employees, managers, regulatory bodies, etc.), but the degree to which these competing institutional logics lead to imbalance is moderated by accountability, communication, engagement, and responsiveness within the service network.

Research limitations/implications

By uncovering causes of imbalance in complex public service networks, this paper pinpoints important research avenues for developing the balanced centricity perspective.

Practical implications

The inherent existence of multiple parallel institutional arrangements makes networks imbalanced, but value creation can be achieved when the appropriate mechanisms are fostered to manage balance between divergent logics.

Originality/value

By examining imbalance as the underlying cause of network dysfunction, this research contributes to understanding of the dynamics in, and performance of, complex public service networks.
Stakeholder expectations of performance in public healthcare services
Authors: Phiri Joseph
Published: March 2017

Purpose

The purpose of this paper is to explore stakeholder expectations of performance within public healthcare services from a less-developed economic context – Zambia in this case. The study emerges from extant literature indicating potential variations in stakeholder conceptions and expectations of performance within public services.

Design/methodology/approach

The paper draws on institutional and structuration theories to investigate cross-sectional stakeholder expectations of performance together with power relations embedded within public healthcare performance expectations. Empirical data are drawn from semi-structured interviews with 33 stakeholders including legislators, policymakers, regulators of health services, healthcare professionals and health facility managers.

Findings

The findings not only reiterate the constructed and multi-dimensional nature of performance but also highlight the hierarchical configuration of stakeholder expectations linking macro-level health outcomes with micro facility-level service delivery processes.

Practical implications

The study points towards the need of harmonising the national performance measurement (PM) framework to ensure that macro-level goals are suitably cascaded and translated into micro-level service delivery processes through bottom-up structuration linkages.

Originality/value

In addition to filling the gap of explicating public healthcare PM practices in a less-developed economic context, the paper integrates insights from institutional and structuration theories to depict stakeholder expectations of performance through a multi-level and hierarchical framework.
Determinants of greenhouse gas assurance provider choice
Authors: Green Wendy , Taylor Stuart , Wu Jennifer
Published: March 2017

Purpose

This paper surveys corporate officers responsible for greenhouse gas (GHG) reporting and assurance to determine the attributes that influence their choice between an accounting and a non-accounting GHG assurance provider. Differences in the relative importance of these attributes between those selecting accounting and non-accounting assurers are also explored.

Design/methodology/approach

A survey questionnaire was completed by 25 corporate officers responsible for reporting and voluntarily assurance of GHG emissions in Australia. The questionnaire asked the respondents to indicate the relative importance of 41 company and assurer attributes in influencing their assurance provider choice.

Findings

Results indicate that attributes related to the assurance provider, such as team and team leader assurance knowledge, reputation, objectivity and independence, are more influential than attributes related to the nature of the company or the nature of the GHG emissions. Attributes such as geographical dispersion of operations were found to be differently important to this decision between companies purchasing assurance from accounting and non-accounting firms.

Research limitations/implications

The study’s main limitation is the small number of participants. Future research may extend this study by exploring the conditions under which companies voluntarily assure GHG emissions as well the motivations of responsible officers in their assurer choice.

Practical implications

This paper provides valuable insights to GHG assurers to assist their understanding of the attributes that are important to potential GHG assurance clients.

Originality/value

The study makes unique contributions to the assurer choice literature by not only addressing this issue in the context of the dichotomous GHG assurance market but also by addressing it from the perspective of the assurance purchaser.
Accounting information quality and decision-usefulness of governmental financial reporting
Authors: Cohen Sandra , Karatzimas Sotirios
Published: March 2017

Purpose

This paper aims to provide an assessment of the decision-usefulness and quality of governmental financial reports in Greece under the recently adopted modified-cash basis. The evaluation is performed within the wider debate regarding the actual benefits of a transition toward an accounting paradigm that lies closer to accrual accounting as the Greek modified-cash basis borrows several accrual characteristics.

Design/methodology/approach

The transition to modified accruals is analyzed through the prism of the new institutional theory. The approach adopted builds on the characteristics of the accounting information pertaining to the conceptual frameworks of public and private sector accounting standard setting bodies. The assessment is conducted on the basis of the perceptions of public sector financial information users on a Web-based questionnaire.

Findings

The findings provide empirical evidence, albeit of moderate magnitude, in favor of the benefits associated with a move to full accruals.

Originality/value

The study moves the debate on the merits of accounting systems’ changes toward the worldwide witnessed trajectory a step forward by providing practical evidence on the matter.
Synthesis and characterisation of the halogen-free flame retardant and mechanical performance of the retardant epoxies resin
Authors: Liang Bing , Lv Jiao , Wang Gang , Noritatsu Tsubaki
Published: March 2017

Purpose

The purpose of this paper is to prepare a novel halogen-free intumescent flame retardant (IFR) BHPPODC (benzene hydroquinone phosphorous oxy dichloride cyanuric chloride) for application to epoxy resin (EP) and study their mechanical and flame-retardant performance.

Design/methodology/approach

The IFR was synthesised by phenylphosphonic dichloride, hydroquinone and cyanuric chloride via solvent reaction, and the structure was fully characterised by proton nuclear magnetic resonance (1H-NMR), mass spectrometry (MS) and Fourier transform infrared (FT-IR) spectroscopy. The thermal stability, mechanical and flame properties and morphology of the char layer of the flame-retardant EP was investigated by using thermogravimetric analysis (TGA), tensile and Charpy impact tests, limiting oxygen index (LOI) and vertical burning test (UL-94) and scanning electron microscopy (SEM).

Findings

Results of the LOI indicated that the halogen-free flame retardant as an additive exhibits very good flame-retardant effects. The results showed that the addition of IFR improved the flame resistance properties of epoxies resin composites, and the residual char ratio at 800°C significantly increased.

Research limitations/implications

The IFR can be prepared successfully and can improve the flame-retardant performance.

Practical implications

This contribution can provide a high flame retardant performance and has minimal impact on the mechanical performance of the BHPPODC/EP composition.

Originality/value

This study showed that flame-retardant BHPPODC has an effective flame effect under optimal conditions. When the 12 Wt.% IFR was added to the EP, the LOI was 29.1 and the UL-94 rank can reach V-0 rank, the tensile strength was 83.86 MPa and the impact strength was 8.82 kJ/m2.
Composites of styrene butadiene rubber/modified clay: mechanical, dielectric and morphological properties
Authors: El-Sabbagh Salwa H. , Mahmoud Doaa Samir , Ahmed Nivin M. , Ward A.A. , Sabaa Magdy Wadid
Published: March 2017

Purpose

This paper aims to study the role of organobentonite (OB) as a filler to improve the mechanical strength of styrene butadiene rubber (SBR). Organoclay was first prepared by modifying bentonite with different concentrations of N-cetyl-N, N, N-triethyl ammonium bromide. A series of SBR composites reinforced with OB were prepared using master-batch method.

Design/methodology/approach

The curing characteristics, mechanical properties, thermal behavior, dielectric properties and morphology of SBR/OB composites were investigated.

Findings

The elastic modulus and tensile strength of composites were increased by inclusion of OB, while the elongation at break was decreased, due to the increase in the degree of cross-linking density. Thermal gravimetric analysis revealed an improvement in the thermal stability of the composite containing 0.5 cation exchange capacity (CEC) OB, while the scanning electron micrographs confirmed more homogenous distribution of 0.5CEC OB in the rubber matrix. Also, SBR/0.5CEC OB showed low relative permittivity and electrical insulating properties.

Research limitations/implications

Bentonite has been recognized as a potentially useful filler in polymer matrix composites because of their high swelling capacity and plate morphology.

Practical implications

OB improves the cured rubber by increasing the tensile strength and the stiffness of the vulcanizate.

Social implications

Using cheap clay in rubber industry lead to production of low cost products with high efficiency.

Originality/value

The clay represents a convenient source because of their environmental compatibility. The low cost and easy availability make the modified clay used as fillers in rubber matrices, and the resultant composites can be applied in variety industrial of applications such as automobile industries, shoe outsoles, packaging materials and construction engineering.
Novel self-coloured polymers based on new fluorescent naphthalimide derivatives: synthesis, characterisation and photophysical properties
Authors: Shaki Hanieh , Khosravi Alireza , Gharanjig Kamaladin
Published: March 2017

Purpose

In this study, two novel fluorescent dyes, based on naphthalimide derivatives have been synthesised from acenaphthene as a starting material. The ability of the dyes to graft to polymer chain was then demonstrated. The novel synthesised dyes and self-coloured polymers were characterised by a variety of techniques.

Design/methodology/approach

The novel dyes were prepared through by halogenation, oxidation, imidation and amination reactions. All steps of these processes were monitored by thin layer chromatography. The fluorescent dyes and their intermediates were characterised by differential scanning calorimeter, fourier transform infrared spectroscopy (FTIR), Proton Nuclear Magnetic Resonance (1H-NMR) and carbon-13 nuclear magnetic resonance (13-CNMR) spectroscopic techniques. The molar extinction coefficients and absorption maximum wavelength were obtained by examining the dyes and polymer solutions in Dimethylformamide (DMF) and toluene solvents. The fluorescency of novel dyes and self-coloured polymers was evaluated. Their quantum yields and Stokes shift values were determined as DMF and toluene solutions. The percentage of the covalently bounded dyes into the polymer chain was calculated.

Findings

The characterisation of the synthesised dyes and self-coloured polymers verified their structural correctness. The results of reaction dyes with resin demonstrated that the dyes were covalently bonded to the chain of an acrylic polymer (resin) containing carboxylic acid groups giving self-coloured polymers. The extent of fluorescence of the synthesised dyes and their polymers showed that compounds containing functional amino group in C-4 position of naphthalimide ring have high fluorescence properties.

Originality/value

This study is original. Self-coloured polymers based on acrylic were synthesised by novel naphthalimide dyes with acrylic resin for the first time, successfully. The novel dyes and their self-coloured polymers exhibit good and acceptable fluorescent activity.