bluuebunny/crossref_metadata_2025 huggingface dataset:
Financial disclosure and accounting harmonization: cases of three listed companies in China
Authors: Jun Lin Z. , Wang Liyan
Published: April 2007

This paper presents a comparative study of the financial reporting practices of three Chinese companies listed simultaneously in Mainland China (A‐shares) and Hong Kong (H‐shares). Their financial statements, prepared based on the accounting and disclosure regulations in China and Hong Kong (or International Accounting Standards, IASs) over the period of 1995‐1998 were studied, including an examination of their corporate structures, and vertical and horizontal comparisons of their primary accounting numbers and key financial ratios. This study demonstrates that significant discrepancies exist for financial information disclosed in terms of Chinese GAAP, Hong Kong GAAP or IASs. In addition, there are notable deviations in financial disclosures among the three companies. The study findings confirm the existence of a substantial gap between the Chinese practices of corporate accounting and financial reporting and the internationally accepted norms. It is suggested that there is an urgent need to promote internationalization of Chinese accounting and improve the understandability and comparability of financial statements released by Chinese listed companies in order to enhance their relevance and usefulness for decision‐making by domestic and overseas investors.
A case of successful technology transfer to health care
Authors: Heinbuch Susan E.
Published: April 2007

Describes one approach to meeting the health‐care cost reduction
challenge through the hospital materials management function. Highlights
the value of taking a proactive stance to meet the challenge;
transferring technology across industry sectors, such as employing a
just‐in‐time inventory management system in clinical areas of hospital
materials management, and adopting a win‐win managerial philosophy.
Features a case study to demonstrate the ideas in practice.
It’s time to redraft your mission statement
Authors: David Forest R. , David Fred R.
Published: April 2007

Analyses mission statements and defines them as “enduring statements of purpose” that distinguish one organization from other similar enterprises. Suggest that a well‐crafted mission statement can provide advantages or benefits to a company. States mission statements need to be longer than a phrase or sentence, but not a two‐page document, and not overly specific with regard to values, percentages, numbers, goals, or strategies. Concludes that better mission statements will give rewarding payoffs, meaning enhanced personal and business performance.
When worlds collide: culture clash
Authors: Want Jerry
Published: April 2007

In this second cover story the author explores the pitfalls of not understanding the difference in corporate culture between merging parties. Highlights a number of examples of failure, and this compliments our first story perfectly.
Employee training: a strategic approach to better return on investment
Authors: Daniels Sharon
Published: April 2007

Focuses on employee training, a significant expenditure for most organizations. In the course of learning new skills to improve sales, build effective teams, improve quality or meet other objectives, employees create new organizational cultures: training acts as an agent of change.
Entrepreneurs: the artists of the business world
Authors: Daum Kevin
Published: April 2007

Purpose

This paper relates the connection and influence of arts‐based training and practical experience to entrepreneurial endeavors.

Design/methodology/approach

The paper was based upon anecdotal examples as well as author‐performed surveys and inquiries examining entrepreneurs who have arts backgrounds and use arts practices in their businesses.

Findings

Many entrepreneurs have backgrounds in the arts and apply those practices in their businesses. Universities separately teach related arts practices and business practices in their respective departments but rarely combine the efforts in an interdisciplinary manner.

Practical implications

By creating interdisciplinary approaches between arts and entrepreneurship, benefits can be achieved in both areas in the universities, small businesses and large‐scale corporate arenas.

Originality/value

This paper is possibly the first to suggest a direct correlation between arts training and entrepreneurial endeavors. Businesspeople may be inspired to examine the arts world as a resource for training in entrepreneurship and initiative. Entrepreneurs may be inspired to explore the arts for training.
Institutions and the imperfect market
Authors: Simonis Jan B.D.
Published: April 2007

It seems that the discussion about deregulation is dominated by economists. As a result the overruling consideration is efficiency to the exclusion of other factors which also ought to be considered. Institutions (law, rules, norms and conventions) do not represent economic values alone. Moreover, the entire discussion is conducted in the shadow of a particular economic perception which underrates the significance of institutions. This deficiency may well be the result of the neo‐classical model’s underlying assumption of perfect markets that obscures the role of institutions or puts them in a negative light. Recent economic insights recognize “imperfect markets” and relate this to imperfect information. It takes account of transaction costs next to production costs. It acknowledges the role of institutions, and abandons the mistaken perception that markets are necessarily antithetical to institutions. This leads to the conclusion that the debate about deregulation must not be conducted in general terms of a contradiction between the state and the market, but in the light of the appreciation that markets are strongly dependent upon institutions. The crucial question is the influence of specific institutions in relation to the underlying social and economic processes – to the dimensions of time and place.
The Mishnah and Jewish dirigisme
Authors: Block Walter
Published: April 2007

Presents evidence from the literature that Jews are generally to be found on the left side of the political economic spectrum. Various thories have been put foward to explain this phenomenon: historical accident, reaction to stereotypes, intellectualism, and the Mishnah. Concludes that Jews, even orthodox ones, are liberals and leftists.
Density of use as a criterion in the deselection and relegation of serials
Authors: Altmann Klaus G. , Gorman G.E.
Published: April 2007

This study examines the effect of employing density of use data in making serial relegation decisions. It demonstrates that density of use favours the retention of used titles which occupy a small amount of shelf space compared with titles occupying a large amount of shelf space. Density of use may favour the retention of low‐use titles possessing a high density of use compared with a high‐use title occupying a large amount of shelf space. While the paper presents an easy method for identifying titles possessing a high total use but having a comparatively low density of use, the strategy fails to identify titles having a high density of use but which also have some scope for partitioning between open and closed access. It therefore outlines a simple method of partitioning these titles between open and closed access to increase the density of use of the open access collection.
A Proposal for Change at Moi University Library: Staff Development,
Training and Promotion
Authors: Isindu Davidson Khamadi Shem
Published: April 2007

Discusses the aims and objectives of Moi University, a science and
technology‐oriented institution of higher education. Outlines the
mission of the university library, the aim of which is to support the
entire university curricula. Observes that there is an urgent need for
the university administration to have a well‐defined policy and criteria
on library staff development, training and promotion if it is to provide
better library services to the university community. Although library
staff have the same status as the teaching faculty, and comparable
privileges and salary grades, when it comes to training they are given a
raw deal. Proposes that the university administration should recruit a
well‐qualified university librarian as provided for in the University
Act and Statutes. Concludes by urging the university management to train
library staff to be computer literate so as to improve and provide
effective services in the forthcoming new automated university library.
Environmental and emotional influences on willingness‐to‐buy in small and large retailers
Authors: Klemz Bruce R. , Boshoff Christo
Published: April 2007

Addresses two critical issues for the small retailer faced with competition from large national one‐stop chains: do customers perceive environmental and induced emotional influences the same for these different retailers and do these influences have differential effects on a customer’s willingness‐to‐buy (WTB)? Two studies were performed within a small town in the mid‐western USA. It was found that the small downtown retailers primarily use empathy to influence WTB. It was also found that the large national one‐stop chains in this small town primarily use assurance to influence WTB. It was further found that small retailers manage empathy through responsiveness, where the large national chains balance tangibility, reliability and responsiveness to jointly influence assurance.
Warranty and warrantor reputations as signals of hybrid product quality
Authors: Tan Soo J. , Lee Khai S. , Lim Guan H.
Published: April 2007

Examines the use of warranty and warrantor reputations, which have been shown to be credible signals of product quality for uni‐national products, to overcome consumers’ negative perceptions about hybrid products. An experiment is conducted, in which the level of warranty coverage and the warrantor’s reputation are manipulated. Results indicate that warranty strategies, in terms of warranty coverage and warrantor reputation, are effective in overcoming consumers’ negative perception about the hybrid product’s quality. Strategy implications for firms in the advanced and emerging economies are discussed.
Corporate marketing and service brands ‐ Moving beyond the fast‐moving consumer goods model
Authors: McDonald Malcolm H.B. , de Chernatony Leslie , Harris Fiona
Published: April 2007

Examines the issues associated with the creation and development of service brands in corporate branding. Initially considers the increasing importance of the services sector, the appropriateness of corporate versus individual branding and how service organisations have challenged the traditional approach to business. By analysing the success and failure of corporate branding in financial services, illustrates how thinking about service branding needs to change. Outlines the differences between product and service branding and considers how the fast‐moving consumer goods (FMCG) approach to branding needs to be adjusted for the services sector. Particular emphasis is placed on the intangible nature of services and corporate branding and how problems linked to intangible offerings can be overcome. Concludes with an examination of the roles that employees and consumers play in the delivery and strengthening of the corporate service brands.
Corporate citizenship as a marketing instrument ‐ Concepts, evidence and research directions
Authors: Maignan Isabelle , Ferrell O.C.
Published: April 2007

Confronted with increasing pressures to limit government spending on social welfare, more and more public policy makers welcome the growing social involvement of corporations. Yet, inasmuch as corporate citizenship may be desirable for society as a whole, it is unlikely to be embraced by a large number of organizations unless it is associated with concrete business benefits. This paper presents past findings and proposes future research directions useful for understanding the potential value of corporate citizenship as a marketing tool. Specifically, after examining the nature of corporate citizenship, the paper discusses its potential impact, first on consumers, then on employees. Two conceptual frameworks are introduced to guide research on the value of corporate citizenship in terms of external and internal marketing respectively.
Exporting as an entrepreneurial act ‐ An empirical study of Nigerian firms
Authors: Ibeh Kevin I.N. , Young Stephen
Published: April 2007

Explores the entrepreneurial underpinning of the low export involvement level of manufacturing firms from Nigeria, a sub‐Sahara African, developing country. Using a pre‐validated export‐entrepreneurial orientation construct (and a 78‐firm representative sample), a high versus low export‐entrepreneurial taxonomy was derived. High export‐entrepreneurial firms are typically more innovative in developing exporting, less averse to exporting risks, and have more proactive motivations for exporting. They perceive domestic environmental problems as much as other firms, but appear better able to adapt, hence their higher tendency to initiate exporting. Policy recommendations are presented for four groups of firms, linked to high/low export entrepreneurial orientation and exporter/non‐exporter categorisations.
Leadership style and market orientation: an empirical study
Authors: Harris Lloyd C. , Ogbonna Emmanuel
Published: April 2007

There has been considerable research into the barriers to the development of market orientation. However, whilst researchers have alluded to the importance of top management knowledge, skills and commitment, the issues of leadership style has been largely overlooked. This lacuna in marketing theory is despite numerous indirect references to the importance of leaders in developing a market oriented culture. The objective of this study is to explore and describe the role of top management leadership style in influencing the process of market orientation development. Begins with a review of existing definitions of and perspectives on the content and components of market orientation. Thereafter extant research into the barriers and processes of market orientation are examined and critically appraised. Following a discussion of the research methodology adopted, the findings of a survey of leadership style and market orientation are presented. Concludes with a discussion of the implications of this study for theory and practice, highlighting the importance of this avenue of research.
Success factors of line extensions of fast‐moving consumer goods
Authors: Nijssen Edwin J.
Published: April 2007

Among the range of strategies available to a company, line extensions are an important way to keep a brand alive and to realize incremental financial growth. In order to be successful at introducing new extensions managers should understand line extensions’ key success factors. In this study three market‐related factors’ impact on line extension success were investigated, i.e. the level of competition in the market place; retailer power; and consumers’ variety seeking behavior. Data collected from 49 marketing and product managers in the fast‐moving consumer goods industry showed that line extensions have very little added value over existing products, and that cannibalization is very much related to a line extension’s success. Of all line extensions, those involving new flavors and new packaging/sizes were most successful. Extensions that improved product quality were found to be unsuccessful. The market‐variables: level of competition; retailer power; and variety seeking behavior all had a negative influence on line extension success. Dominant brands were hurt more by variety seeking behavior’s negative impact than less dominant brands.
The dynamics of the legal market: an interaction perspective
Authors: O’Malley Lisa , Harris Lloyd C.
Published: April 2007

Recognises that whilst an abundance of research has been conducted into solicitors’ marketing, other players in the legal industry have been ignored or overlooked. Suggests that what is clearly lacking is a holistic analysis of legal‐market dynamics. Attempts to provide a clearer and more accurate understanding of the relationships within the legal industry. Investigates the role of relationships in facilitating exchange, elucidates how these relationships are developed, and identifies key relationship characteristics. Overviews the legal industry and discusses the rationale for utilising a relational perspective. Presents and analyses evidence generated from interviews with barristers, solicitors, barristers’ clerks and clients. Culminates with a discussion of findings, implications and directions for future research.
The many meanings of occupational competence and qualification
Authors: Ellström Per‐Erik
Published: April 2007

The last decade has witnessed an increasing focus, both in research and in the policy debate on human resource development (HRD) and work‐based education and training, as instruments for enhancing productivity, competitiveness, and economic growth. Unfortunately, the increasing interest in these issues has only, to a limited extent, been followed by more profound changes in existing practices concerning HRD, training and other forms of competence development in firms and agencies. Outlines a conceptual framework that might be used as a point of departure for theoretical and empirical analyses of the concepts of occupational competence and qualification, and of the role of HRD and vocational education and training (VET) in the formation of competences and in the promotion of social innovation.
Numerical comparison of sensor arrays for magnetostatic linear inverse problems based on a projection method
Authors: Di Rienzo Luca , Haueisen Jens
Published: April 2007

Purpose

To define a methodology for comparing sensor arrays for solving magnetostatic linear inverse problems.

Design/methodology/approach

A singular value decomposition related projection method is used for comparing sensor arrays and we applied it to a biomagnetic inverse problem, as an example. Furthermore, a theoretical reference sensor system is introduced and used as a benchmark for the analysed sensor arrays.

Findings

The method has turned out to be effective in comparing three different theoretical sensor arrays, showing the superiority of the two arrays constituted by three‐axial sensors.

Research limitations/implications

The method has been applied only to the case of over‐determined problems. The underdetermined case will be considered in future work.

Practical implications

From the applicative point of view, the illustrated methodology is useful when one has to choose between existing sensor arrays or in the design phase of a new sensor array.

Originality/value

A new methodology is proposed for comparing sensor arrays. The advantage of the methodology are to take into account the regularization in the solution of the inverse problem and to be general, not depending on a particular source configuration.
Visualization of concept formation and learning
Authors: Inselberg Alfred
Published: April 2007

Purpose

To discuss some of the work of Heinz von Foerster with regard to multidimensional visualization.

Design/methodology/approach

An introduction to multidimensional visualization, followed with the connections derived from the Biological Computer Laboratory.

Findings

Visualization provides insight through images. Considers the steps involved in interacting and learning so that this will lead the individual into their own “concept formation”.

Originality/value

Studies aspects of Heinz von Foerster's work that are of importance for understanding multidimensional visualization.
Antecedents of green purchases: a survey in China
Authors: Chan Ricky Y.K. , Lau Lorett B.Y.
Published: April 2007

Examines the influence of cultural values, ecological affect and ecological knowledge on the green purchasing behavior of Chinese consumers. Using structural equation modeling to assess the significance that ecological affect and ecological knowledge have on green purchase intention and actual green purchase, the results demonstrate that a strong positive relationship exists. However, other important findings suggest that Chinese people’s level of ecological knowledge is low and actual green purchase behavior minimal. Yet in contrast, Chinese consumers express a positive ecological affect and green purchase intention. In relation to the hypothesis that the Chinese strongly adhere to the cultural value of living in harmony with nature, the relevant descriptive statistic shows that today’s Chinese only pay moderate allegiance to this “man‐nature” orientation. Moreover, this cultural value is only found to exert significant bearing on ecological affect but not ecological knowledge.
Recognizing cross‐cultural differences in consumer complaint behavior and intentions: an empirical examination
Authors: Liu Raymond R. , McClure Peter
Published: April 2007

Understanding consumer dissatisfaction and its outcomes, a focus of consumer complaint behavior (CCB) research, has become a critical factor for business firms pursuing market penetration strategies where selling more to existing customers oftentimes is the key to profitability. However, CCB research to date has been primarily western in its orientation. This begs questions as to the extent to which western corporations can rely on its findings in markets with non‐western cultures. Based on an empirical investigation designed to compare CCB in a collectivist culture with CCB in an individualist culture, this research indicates that customers in different cultures do have different complaint behaviors and intentions. Managerial implications of these findings and recommendations for additional CCB research are discussed.
Misplaced marketing
Authors: Rotfeld Herbert Jack
Published: April 2007

Describes how certain segments of business are increasingly “turning into a service economy” but “customer service” is not treated as a priority. Cites several experiences of poor customer service, ranging from airlines to restaurants. Concludes that in customer service the marketing questions are straightforward and simple. Therefore, it is all the more perplexing when marketing gets doubly misplaced, with a failure to ask marketing questions and substituting customer service instead.
Evaluating implications for new media and information technologies
Authors: Henry Paul
Published: April 2007

Many of the predictions regarding future implications of new media and information technologies appear to be made with very limited supporting rationale. Too often the excitement of a novel technology is associated with the belief that “new rules” apply. Alternatively, this paper proposes that evaluation of these predictions can be aided by employing a number of certainties of human nature. Discussion of these constants will include the issue of just how consumers use information to make decisions, and will highlight the possibility that access to additional information often increases consumer uncertainty. In addition, learnings drawn from our understanding of human need for intimate social interaction, group acceptance, and conformity to group norms will be employed to question the viability of proposals such as future growth of virtual communities and significant expansion in the range of media programming content.
Web accessibility at university libraries and library schools
Authors: Schmetzke Axel
Published: April 2007

The Americans with Disabilities Act (ADA) mandates that library programs and services must be accessible to people with disabilities. In an era in which much information resides in digitalized form on the WWW, the ADA’s mandate must be interpreted as applying not only to physical space but also to cyberspace. Just as in the physical world, proper design is a crucial issue. Only accessibly designed Web pages ensure that all people, including those with print disabilities, have access to Web‐based information. Previous studies indicate that a large proportion of campus and university library Web pages are not accessible. This study looks at the universities that, according to US News & World Report, have the nation’s 24 most highly ranked schools of library and information science (SLIS). The findings give cause for concern. It is reasonable to assume that low Web page accessibility at the nation’s leading library schools reflects a lack of awareness about this issue among the leaders and trainers in the library profession.
Designing the electronic classroom: applying learning theory and ergonomic design principles
Authors: Emmons Mark , Wilkinson Frances C.
Published: April 2007

This article applies learning theory and ergonomic principles to the design of effective learning environments for library instruction. It discusses features of electronic classroom ergonomics, including the ergonomics of the physical space, environmental factors, and the workstations. Includes classroom layouts.
Bridging the gap between suppliers and customers through relationship promoters: theoretical considerations and empirical results
Authors: Walter Achim , Georg Gemünden Hans
Published: April 2007

Despite the pivotal importance of marketing‐oriented boundary spanners for successful relationship development, only a few studies have investigated the influence of these boundary spanners on relationship outcomes. Findings of this study show that relationship advancement through a relationship promoter in the supplier or customer firm have a positive significant impact on the growth of sales within the relationship and the supplier’s share of a customer’s business. Relationship promoters are persons who identify appropriate partners of different organizations, bring them together, and facilitate the dialogue and the exchange processes between them. Relationship promoters support interactive learning processes and solve inter‐organizational conflicts. Furthermore, they fulfil an important social task. Relationship promoters overcome existing distances between partner firms and develop an understanding for the situation and objectives of the respective partner.
Integrated marketing‐manufacturing strategies
Authors: Prabhaker Paul
Published: April 2007

Asserts that there are two forces at work in the business environment that are requiring organizations to rethink their business models: the power of customers and changes in technology. Suggests that companies are moving away from customer‐relationship‐management to customer‐managed relationships. Discusses how successful manufacturing businesses adapt to “high pressure” markets. These organizations leverage advanced manufacturing technologies, such as flexible tooling, computer‐aided design and computer‐integrated manufacturing control systems, to significantly improve their strategic marketing capabilities.
Relationship development and marketing communication: an integrative model
Authors: Houman Andersen Poul
Published: April 2007

Develops a model which integrates the development of marketing relationships with marketing communication practice. Especially within the realm of relationship marketing thinking, communication may be understood as an act of persuasion. Using three classical rhetorical elements, we may see this process as developing an understanding of the communicator’s intentions and qualities (ethos) and the communication climate (pathos), both of which are necessary for engaging in constructive dialogues with customers (logos). On this basis, the paper outlines a model for integrating practices of marketing communication with relationship building and illustrates the model using a case study from a Danish bank as a reflective device.
Image segmentation: the case of a tourism destination
Authors: Leisen Birgit
Published: April 2007

The vacation market is segmented based upon the images held by non‐residents of a tourism destination. These images were assessed via self‐administered questionnaires, returned by more than 900 survey participants. A posteriori segmentation – performed based upon similar perceptions of natural, cultural, recreational and climate amenities – identified four market segments with distinct images. The market segment expressing the most favorable image also stated the highest intent to visit; conversely, the segment expressing the least favorable image stated the lowest intent to visit. For each segment a demographic profile is established and managerial implications, both short‐term and long‐term, for targeting these segments are discussed.
Application of brand equity measures in service markets
Authors: Maio Mackay Marisa
Published: April 2007

Many practitioners and researchers believe that differences exist between service and product markets, which warrant different marketing practices. The branding literature, however, remains biased towards products. This is especially true in the realm of brand equity. Brand equity, however, like many of the branding concepts, has an equally important role in the service markets. For this reason, this study applied ten existing consumer based measures of brand equity to a financial services market (credit cards). The convergent and predictive validity of these measures was assessed, which in turn helped to determine whether these measures that have typically been applied in product markets can be used to capture brand equity in a service market. The results found that most measures were convergent and correlated highly with market share in the predicted direction, where market share was used as an indicator of brand equity. Brand recall and familiarity, however, were found to be the best estimators of brand equity in the credit card market.
Looking at multiculturalism in international logistics: an experiment in a higher education institution
Authors: Canen Alberto G. , Canen Ana
Published: April 2007

This article is an experiment carried out in a Brazilian higher education institution. It focusses on the participants’ perceptions and assumptions concerning multiculturalism before and after the exposure to a multicultural seminar, held during an international logistics module. It deals with the theoretical approach to logistics and multiculturalism, and its relevance in the contemporary world. It discusses the data gathered. It argues that a multicultural approach should be developed in organisations, pointing out that the handling of cultural differences seems to be one of the most relevant factors in the success or in the failure of companies in a globalised setting. It also contends that the university is a privileged arena for the development of this approach. Points are raised for a multicultural approach to logistics and management education.
A question of management: conflict, pressure and time
Authors: Heaney Liam F.
Published: April 2007

Discusses three important aspects of school management, namely, managing conflict, coping with pressure, and managing time. These issues are very relevant in the present climate of rapid educational development and change. Aims to consider a number of practical approaches to the issues cited above rather than present a set of theoretical perspectives. Of course, much valuable work has already been carried out with respect to the issues raised and recognition is given to this in the discussion. Moreover, reference is made to a number of recent developments in this field. The approaches presented are based on experience of working in education and originate from practical managerial and teaching experience within schools.
Managerialism ‐ something old, something borrowed, little new
Authors: Dixon John , Kouzmin Alexander , Korac‐Kakabadse Nada
Published: April 2007

Of many managerialist panaceas, the most prevalent one today is the assertion that private sector practices will solve the public sector’s “self‐evident” inadequate performance. This managerialist view assumes hegemonic proportions in Anglo‐Saxon public sectors and largely goes unchallenged, notwithstanding serious reservations about the superiority of private managerial prerogatives one would draw from organization theory or, even, mainstream liberal economics, which is largely silent about the role of management and control in economic behaviour. It is a particular brand of economics that underscores the linking of public agency efficiency to managerial ability and performance. In neo‐institutional economics, “rent‐seeking” behaviour is attributed to civil servants, rather than corporate entrepreneurs, and from that ideological perspective of bureaucratic pathology flows a whole series of untested propositions culminating in the commercializing, corporatizing and privatizing rationales, now uncritically accepted by most bureaucrats themselves to be axiomatically true. The economistic underpinning of managerialism and its “New Functionalism” in organizational design hardly addresses the significant structural, cultural and behavioural changes necessary to bring about the rhetorical benefits said to flow from the application of managerialist solutions. Managerialism expects public managers to improve efficiency, reduce burdensome costs and enhance organizational performance in a competitive stakeholding situation. Managerialism largely ignores the administrative‐political environment which rewards risk‐averse behaviour which, in turn, militates against the very behavioural and organizational reforms managerialists putatively seek for the public sector.
The role of environmental accounting in organizational change ‐An exploration of Spanish companies
Authors: Larrinaga‐González Carlos , Carrasco‐Fenech Francisco , Caro‐González Francisco Javier , Correa‐Ruíz Carmen , María Páez‐Sandubete José
Published: April 2007

Critique originated by earlier theorization of environmental accounting, as a way of building environmentalist visibility of business, led Gray et al., to study environmental accounting in the dynamics of organizational change. They concluded that environmental accounting is being used to “negotiate the conception of the environment” by companies that have not significantly changed. In order to investigate whether Gray et al.’s model and conclusions apply to a different cultural context, we have conducted nine case studies in Spain. We found that Spanish organizations are not truly changing their conventional perception of the environment, even in those cases where generalized structural and organizational changes are taking place. Moreover, the use of environmental accounting is coupled with an attempt to negotiate and control the environmental agenda.
Internal control systems in US churches
Authors: Duncan John B. , Flesher Dale L. , Stocks Morris H.
Published: April 2007

The concept of internal control is just as relevant to churches as it is to profit seeking organizations. Inadequate internal controls can hinder the management responsibilities of church officers and employees and place them in a position where they may be tempted to engage in questionable activities and accounting practices, or could subject individuals to unwarranted accusations of such activities. This study was designed to evaluate the effects of church size as well as the polity and hierarchical structure of denominations on systems of internal control. A questionnaire was used to collect data regarding internal controls currently in place in churches. The internal control evaluation scores were found to be significantly different based on church size. Three major denominations with different types of church polity and differing hierarchical structures were included in the study. The internal control evaluation scores were found to be significantly different based on denomination. This suggests that the polity and hierarchical structure of a denomination affect the quality of a local church’s system of internal control.
The psychological contract of trust – part I
Authors: Rogers Robert W.
Published: April 2007

Examines how organizations can create trust. Trust in organization
strategies and top‐management direction is the critical component in
creating a commitment towards a common goal. Argues that senior managers
need to place a high value on trust and then communicate the value to
everyone. Examines and identifies five crucial areas that affect trust.
Remembrance of things past? Change, development and paternalism
Authors: Wolfram Cox Julie
Published: April 2007

As part of a retrospective study of effects of organizational change on interpersonal relations, this paper discusses change talk among Australian employees of an American multinational manufacturing enterprise. Interviewees tended to feel pushed into change, discussing its effects in terms of the difficulties of adolescence and earlier experiences of sudden independence. Over time, what had been a simple and firm us and them division in intergroup relations between management and unions/workers had become more fluid and subtle, and perhaps more mature. Interview data are interpreted and then re‐interpreted in terms of theories of team development, nostalgia, and paternalism. It is argued that each interpretation makes differing, but complementary, assumptions about the nature of time. If developmental, progressive assumptions of organizational change are relaxed, further attention can be given to theorizing and researching subtleties in talk of the past.
Changing forms of organizing: dualities in using remote collaboration technologies in film production
Authors: Palmer Ian , Dunford Richard , Rura‐Polley Thekla , Baker Ellen
Published: April 2007

A common argument is that organizations should adopt new organizational practices, in order to respond to the hyper‐competitive business environment. The assumption underlying this argument is that such adoption generally entails the replacement of traditional practices. We suggest, instead, that managers are more likely to be managing simultaneously both new and old organizational practices. We explore our position through an investigation of the use of remote collaboration technologies in film production. In our study of US, UK and Australian film production houses we identify seven organizational dualities which characterize remote collaborations: creative work/routines, freedom/constraint, trust/control, artistic excellence/cost effectiveness, collaboration/competition, emotional/rational and closeness/remoteness. One side of each relationship represents organizational practices commonly associated with traditional forms of organizing, while the other represents those practices commonly associated with new forms of organizing. The coexistence of these dualities suggests that new organizational forms are not replacing traditional forms but rather co‐exist with, and become incorporated into, remolded traditional forms.
Microstructural characterisation of reflowed and isothermally‐aged Cu and Ag particulate reinforced Sn‐3.5Ag composite solders
Authors: Guo F. , Choi S. , Lucas J.P. , Subramanian K.N.
Published: April 2007

Composite solders were prepared by mechanically dispersing 15v% of Cu or Ag particles into the eutectic Sn‐3.5Ag solder. The average sizes for the nominally spherical Cu and Ag particles were 6 and 4 microns, respectively. Two different processing methods were used to prepare the composite solders: blending the powdered particles with solder paste, and adding particles to the molten solder at 2808C. The composite solders were characterised by studying the morphology, size and distribution of the reinforcing phase. Particular interest and emphasis are given towards the modifications of the reinforcements during the reflow process. Microstructural features and chemical analysis of the composite solders were studied using optical and scanning electron microscopy (SEM), and energy dispersive x‐ray (EDX) analysis. The effect of reflow and isothermal ageing on the microstructure as well as the morphological changes in the interfacial IM layer of the composite solders were extensively analysed. A mechanism for IM layer growth is proposed for solid state isothermal ageing.
Re‐evaluating the marketing concept
Authors: Svensson Göran
Published: April 2007

In marketing literature often it is argued that the marketer should pay attention to the customers’ needs and wants in order to achieve and maintain successful business relationships. This fundamental approach is often referred to as the “marketing concept” and is one of the most important and famous concepts ever developed in marketing literature. The article describes a proposed generic deficiency in the usage of the marketing concept in marketing literature. It is also proposed that there is a necessity to extend the marketing concept towards the perspective of a holistic marketing channel context. Therefore, it is argued that the point of departure, in any marketing process of theory building, modeling, and development of conceptual frameworks in marketing, must be from the customer’s perspective and eventually from the ultimate consumer’s perspective.
Synchronous supply: an automotive case study
Authors: Doran Desmond
Published: April 2007

The paper presents a case study of Ikeda Hover Ltd, a synchronous seat supplier to Nissan Manufacturing UK Ltd. The case study explores the differences between just‐in‐time (JIT) and synchronous supply from both the buyer and supplier perspective, as well as examining the importance of effective supply chain management, effective use of appropriate technologies and the importance of quality within the context of a synchronous buyer‐supplier relationship. The findings of this case study suggest that whilst synchronous supply results in notable benefits for both buyer and supplier the journey to achieving synchronicity is difficult and such a supply system may be limited to the supply of a small number of key components or high value component systems.
Geographical concentration and competitiveness in the European Union
Authors: McDonald Frank , Vertova Giovanna
Published: April 2007

Considers the importance of geographical and institutional factors in the development of clusters and industrial districts as a response to economic integration in the European Union (EU). Theoretical works by economists, economic geographers and organisational theorists are synthesised to provide a framework for the analysis of the emergence and/or development of the geographical concentration of firms in response to economic integration in the EU. An explanation based on competitive advantages from creating or developing geographical concentration in response to economic integration is proposed. A threefold classification is made to distinguish between different types of industrial geographical concentration – clusters, industrial districts type I, and industrial districts type II. Argues that the main difference between these three kinds of geographical concentration is attributed to the nature of their networks. Finally, the paper illustrates the importance of geographical concentrations for international business by considering a famous Italian industrial district, the ceramic tile industry in Sassuolo.
Computer‐aided processes in garment production: features of CAD/CAM hardware
Authors: Stjepanovic Zoran
Published: April 2007

Follows a presentation at a symposium in 1993 where the authors presented an experimental investigation on a fluttering membrane for use in a wind‐tunnel. Analyses the fluttering of an object by a theoretical method. Compares the experimental results with those of the theoretical and discusses their effectiveness. States that the present analysis is effective for approximate investigations.
Strength reduction of sewing threads during high speed sewing in an industrial lockstitch machine
Authors: Sundaresan G. , Hari P.K. , Salhotra K.R.
Published: April 2007

Reports on investigations into the mechanism of sewing thread strength reduction. Results indicate that structural damage, namely, structural openness and pull‐out of fibre ends from the surface are the major cause of strength reduction and that the fibre strength reduction is found to be only marginal compared to the thread strength reduction. Cotton threads exhibit higher strength loss owing to their poor abrasion resistance. Comparatively shorter fibres in cotton threads are also found to be responsible for the higher strength reduction.
A predictive model for the penetration force of a woven fabric by a needle
Authors: Lomov Stepan V.
Published: April 2007

Proposes an algorithm for the computation of maximum needle penetration force; it introduces the direct dependence of penetration force on fabric structural parameters and warp and weft geometrical and mechanical properties. Uses the approach to the simulation of local deformation of woven material which accounts for the thread resistance to crimp change and friction forces when the thread is shifted from its original position in the fabric structure as the result of its interaction with a needle. The resistance of threads to tension caused by a needle pushing them from their straight‐line paths is also accounted for. The resulting formulae give the dependence of needle penetration force for a plain‐woven fabric on the following parameters: needle diameter and surface angle; warp and weft spacing, dimensions, crimp height and bending rigidity; friction coefficients thread‐thread and thread‐needle. For a non‐plain‐woven fabric the linear dependence of penetration force on the fabric tightness is suggested. The comparison with the published and specially measured penetration force data proves the predictive ability of the model to be qualitatively accurate and quantitatively reasonable.
Simulation of drape behaviour of fabrics
Authors: Rödel Hartmut , Ulbricht Volker , Krzywinski Sybille , Schenk Andrea , Fischer Petra
Published: April 2007

In this paper a model is presented for the calculation by approximation of a drape test standardized in the textile industry. As woven fabric is of low thickness compared with the other dimensions, the fabric can be considered to be a two‐dimensional continuum. For the simulation model, the shell theory is taken as a basis. Simulating the drape behaviour presents a geometrically non‐linear field problem with considerable displacements.
Recycling construction and demolition wastes – a UK perspective
Authors: Lawson Nigel , Douglas Ian , Garvin Stephen , McGrath Clodagh , Manning David , Vetterlein Jonathan
Published: April 2007

In England and Wales, the construction industry produces 53.5 Mt of construction and demolition waste (C&D waste) annually, of which 51 percent goes to landfill, 40 percent is used for land reclamation and only 9 percent is crushed for future use or directly recovered. C&D waste may be contaminated, either through spillage from industrial processes or contact with contaminated land. There are no guidelines on how to classify C&D waste as contaminated or on risk management for contaminated C&D waste. Research at the UK Building Research Establishment and the University of Manchester has shown that new taxes are making disposal of C&D waste to landfill uneconomic, that low grade “land‐modelling” recycling is increasing, and that disposal on‐site is preferred. Sampling spatially of structures before demolition and temporally of processed C&D waste emerging from crushers is enabling sources of contamination and exceedance of guideline values to be compared with natural background levels. Improved sampling procedures and recommendations for risk assessment for the re‐use of C&D waste are being prepared.
Integration of management systems
Authors: Scipioni Antonio , Arena Francesca , Villa Mirco , Saccarola Giovanni
Published: April 2007

Quality management systems have become almost compulsory in many branches of industry in the last few years. A similar development seems to be possible for environmental management. In addition, maintenance of industrial health and safety standards must be considered by the management of any company. A main problem arise from this analysis: how is it possible to transfer and to apply these concepts to SMEs? The Euro Info Centre EIC/IT 378 charged the Research Centre for Quality and Environment of the University of Padova to conceive and realise a guide for SMEs aiming at the integration of the environmental management systems with the quality and the occupational health and safety ones. A second tool, an IMS self‐assessment guide, is now under realisation in order to achieve a European validation of the proposed model.