bluuebunny/crossref_metadata_2025 huggingface dataset:
Refining information and knowledge by social media applications
Authors: Vuori Vilma , Okkonen Jussi
Published: February 2012

Purpose

The paper seeks to discuss how traditional knowledge refining processes differ from those enabled by using social media applications. By addressing the topic with practical examples the paper aims to outline how collaborative work setting and social media tools are used in refining unstructured and unmanaged knowledge for value adding purposes.

Design/methodology/approach

The paper is a conceptual analysis with reflections on current practices.

Findings

The paper proposes that the collaborative setting provided by social media applications enables sharing of different insights: combining mutual insights as well as discussing conflicting insights helps to form a more multifaceted and truthful understanding on issues. Utilizing social media applications as collaborative tools also enriches information as it can also contain elements that are not predestined as in common business information systems. Social media applications empower employees to collaborate and contribute to intra‐organizational information flows in a more informal manner. In addition to factual information insights to it can be shared and discussed.

Originality/value

The paper studies the idea of social media, as well as social media tools, from different perspectives, such as leisure or user perspectives or context. However, interest has increased toward usability of such tools also in working or business contexts. The paper points out that social media applications can aid collaboration and informal participation and thus leverage refining of information and knowledge.
The influence of intellectual capital on global initiatives
Authors: Ling Ya‐Hui
Published: February 2012

Purpose

The main purpose of this study is to explain a firm's global initiatives from the intellectual capital (IC) perspective.

Design/methodology/approach

This study presents empirical evidence on the relationships among intellectual capital, business environment, and global initiatives using a sample of firms located in Taiwan but competing in the global market. Altogether 168 companies took part in the study.

Findings

The findings have confirmed that intellectual capital is positively associated with a firm's global initiatives. There is also moderating effect of the business environment on the relationship between intellectual capital and global initiatives. The important role of intellectual capital is highlighted for firms intending to compete in the international arena. The importance of human capital (top management teams' visionary leadership) also increases as the environment becomes more dynamic.

Originality/value

The dimensions and measures provided by this study might serve as a starting point for further studies on the management of intellectual capital in the international context. With a longitudinal study design and large‐scale questionnaire survey, the study might enrich the existing literature by identifying the intellectual capital‐global initiatives relationship and exploring the moderating effect of the environment on the intellectual capital‐global initiatives relationship. The study might further contribute to the literature by focusing on Taiwan rather than a developed Western economy as employed in related work.
Managing knowledge processes for value creation
Authors: Schiuma Giovanni , Carlucci Daniela , Lerro Antonio
Published: February 2012

Purpose

Nowadays organizations have realized that knowledge, its effective use and the fast acquisition and utilization of new knowledge represent the only source of sustainable competitive advantage. In fact, an effective exploitation and management of knowledge resources are the basis of the development of those capabilities that ground the organization's capacity to deliver successfully targeted value propositions. During recent decades, there has been a growing interest in the processes of management of knowledge resources. Currently the debate on knowledge management processes is still lively. The dynamics which link knowledge processes to value creation, the valuation of their impact on organizational performance and the role of some organizational and technological resources as enablers or restraints of successful knowledge management emerge as relevant topics to be investigated. This introduction to the special issue aims to develop some theoretical and managerial reasons explaining the importance of an effective management of knowledge processes to deal with the uncertainty, change, and turbulence of the current socio‐economic scenario.

Design/methodology/approach

The approaches, evidences and insights discussed in this introduction are largely based on the discussion of the topics of the conference “International forum on knowledge assets dynamics” organized in June 2010 in Matera, Italy. At this conference, leading experts discussed the challenges and practices of measuring and managing knowledge resources to support value creation and business performance improvement of organisational systems.

Findings

The outcomes of this introduction and of all the contributions to the special issue reflect the emerging discussion about the role of knowledge processes and, more generally, of the management of knowledge resources, in value creation. This discussion is largely focused on the dynamics at the base of the translation of knowledge processes and resources into value, highlighting properly approaches and tools or application in different contexts of analysis.

Originality/value

This introduction, as well as all the contributions to the special issue, deal with different aspects which are important in the discussion both of the role played by knowledge processes in achieving outstanding organisational performance and the approaches, tools, methods and techniques to structure, organize knowledge resources and optimize their use in order to support effective organizational processes execution and value creation.
The use of ultrasound to enable low temperature electroless plating
Authors: Cobley Andrew J. , Saez Veronica
Published: February 2012

Purpose

Electroless plating is an important process in printed circuit board and electronics manufacturing but typically requires temperatures of 70‐95°C to give a suitable deposition rate. This is becoming problematic in industry due to the rising price of energy and is a major contribution to production costs. Previous studies have noted beneficial effects of ultrasonic irradiation upon electroless plating processes and it has been reported that sonication can increase the plating rate and produce changes to the chemical and physical properties of the deposited coating. The purpose of this paper is to reduce the operating temperature of an electroless nickel bath by introducing ultrasound to the process.

Design/methodology/approach

The deposition rate of an electroless nickel solution was determined by two techniques. In the first method, test coupons were plated in an electroless nickel solution at temperatures ranging from 50‐90°C and the plating rate was calculated by weight gain. In the second approach the mixed potential (and hence the current density at the mixed potential) was determined by electrochemical analysis of the anodic and cathodic reactions. In both cases the plating rate was found with and without the application of an ultrasonic field (20 kHz). The electroless nickel deposits obtained in the plating tests were also analysed to determine the phosphorus content, microhardness and brightness.

Findings

The plating rates under ultrasonic agitation were always higher than under “silent” conditions. Most importantly, considering the objectives of this study, the deposition rate under sonication at 70°C was significantly higher than that found with mechanical agitation at 90°C. In addition, the results indicated that the deposits produced in an ultrasonic field had consistently lower phosphorus content, higher microhardness and were brighter than those prepared in an electroless nickel bath that was not sonicated.

Originality/value

Although previous work has been performed on the effect of ultrasound on electroless plating, all these studies have been carried out at the normal operating temperature of the electroless process. In this paper, ultrasound has been applied at temperatures well below those normally used in electroless nickel deposition to determine whether sonication can enable low temperature electroless plating.
Recovery of copper from PCB manufacturing effluent using chitin and chitosan
Authors: Goosey Martin , Kellner Rod
Published: February 2012

Purpose

The purpose of this paper is to investigate the potential for using chitin and chitosan sustainable materials to absorb copper from PCB manufacturing effluent and to report the results of an initial feasibility study aimed at demonstrating proof of concept.

Design/methodology/approach

Crab shells and prawn shells, both waste products of the seafood industry, as well as chitosan, were evaluated as potential absorbents for recovering copper present at low levels in the manufacturing effluent produced in a UK‐based PCB manufacturing facility. Various conditions were investigated and efforts were also made to recover absorbed copper via a regeneration process that enabled the metal to be electroplated from solution.

Findings

Although only a short feasibility study, conditions were found that enabled copper to be absorbed by the ground crab shells and chitosan and then subsequently recovered by electrowinning to produce the metal.

Research limitations/implications

Although successful as a feasibility study, the experimental work highlighted the large number of variables that need to be investigated and optimised in order to obtain the most efficient copper capture and recovery. Further work needs to be carried out to determine these optimum conditions and to investigate the potential for recovery of other metals from a wider range of solutions.

Originality/value

The paper details how individual treatment technologies can be combined to enable a much more sustainable approach to PCB manufacturing which offers the benefits of reduced effluent metal levels, metal recovery and a novel use for another sector's waste products.
A multi‐electrode array (MEA) biochip with excimer laser‐produced micro‐well features
Authors: Flaherty Olivia M. , Cui Xiaoyun , Rajamohan Divya , Hutt David , Denning Chris , Conway Paul P. , West Andrew A.
Published: February 2012

Purpose

The purpose of this paper is to highlight a novel manufacturing process for a biochip with a multi‐electrode array (MEA) that is specifically designed for use in characterising cardio‐active substances and to demonstrate a novel proposed solution prototype that has been constructed to meet the needs of end‐users.

Design/methodology/approach

Practical problems encountered with conventional MEA biochips are described and a novel biochip design to tackle these problems is presented. The manufacturing approach used to produce the prototypes of that design is described and depicted.

Findings

The novel prototype MEA biochips were successfully manufactured using conventional electronics manufacturing approaches. Prototypes demonstrated limited successes in the early stages of testing. Further revisions of the feature geometry are required to implement an alternative MEA biochip that is suitably reliable.

Research limitations/implications

Basic photolithography techniques have been used to construct a base substrate for proof‐of‐principle studies. Increased sophistication in manufacturing stages is required in future iterations of the proposed concept.

Originality/value

This paper introduces a problem encountered by MEA system adopters that requires a suitable solution. The scale up of an electronics manufacturing process‐based solution to the problems described holds much promise for the screening of new chemical entities.
How can economic stochasticity promote or prevent corporate defaults?
Authors: Parnes Dror
Published: February 2012

Purpose

The purpose of this paper is to theoretically examine under what circumstances economic cycles advance or deter corporate defaults.

Design/methodology/approach

The theoretical inferences are authenticated through Monte Carlo simulations.

Findings

It is found that an ongoing catastrophe dominates other macroeconomic conditions and forces corporate failures. In contrast, when a catastrophe is unlikely, a constant economy permits no‐defaults merely as an unstable equilibrium, yet a stochastic economy allows rival firms to remain operational within a stable general disequilibrium and under a wide range of economic conditions.

Research limitations/implications

This topic can only be theoretically examined.

Practical implications

The paper's findings assert that moderate economic variability typically discourages corporate defaults. These inferences convey high significance for regulators and policy makers.

Originality/value

The paper shows that in a perfect competition, economic waves can change the hierarchy of competitive advantages among rival firms and could help distressed firms to emerge.
Agency costs of stakeholders and capital structure: international evidence
Authors: Yu Bing
Published: February 2012

Purpose

This paper examines relationship between bargaining powers of creditors as well as employees and financial leverage across countries. The purpose of this paper is to explore roles of creditors and employees in capital structure decisions under different legal and political regimes across countries.

Design/methodology/approach

Using country‐level creditor rights index and labor rights index as a proxy for bargaining powers of creditors and employees, respectively, the author addresses the interaction between creditors as well as employees and shareholders. The paper tests the impact of employee rights and creditor rights on capital structure across countries.

Findings

The author finds a positive relationship between employee rights and firms' use of debt and a negative relationship between creditor rights and firm debt ratio.

Social implications

The paper provides a new perspective to interpret international variation in financial leverage in the world. The results obtained from this paper help us to understand financial leverage in different countries with various corporate governance mechanisms.

Originality/value

This paper takes all stakeholders into account when studying agency problems; it explores the role of creditors and employees in financing decision making under various corporate governance patterns and political and legal systems across countries.
Environmental uncertainty and forward integration in marketing: theory and meta‐analysis
Authors: Cadeaux Jack , Ng Adrian
Published: February 2012

Purpose

This paper aims to present a meta‐analysis to test the competing hypotheses that arise from structural contingency theory (SCT) and transaction cost analysis (TCA) about how environmental uncertainty affects the strategic marketing policy of forward vertical integration (VI).

Design/methodology/approach

The meta‐analysis focuses on directional hypothesis tests rather than effect sizes in a set of 84 tests drawn from 29 published studies. It employs the C‐OAR elements of Rossiter's C‐OAR‐SE framework to validate construct definitions and their measures within these studies.

Findings

Although the results confirm the TCA hypothesis that asset specificity favours forward VI, the results for the effect of environmental uncertainty on forward VI do not favour either of the two competing hypotheses, but instead show that methodological orientation, international context, and historical time period moderate effects across studies and tests.

Research limitations/implications

The findings imply that the relative ability of SCT and TCA to predict the effect of environmental uncertainty on forward VI in marketing may reflect real historical patterns of integration activity as a response to uncertain environments. In particular, in a new economy characterised by globalisation and rapid technological change, an increasing number of industries may face levels of uncertainty so high that they are increasingly less manageable through forward VI, a situation that broadly though tentatively favours the SCT prediction.

Originality/value

Since no single empirical study has explicitly tested the implied competing uncertainty hypotheses from SCT and TCA, and since published meta‐analyses of VI have only considered the TCA hypothesis and never the competing SCT hypothesis and have in every instance pooled studies of backward and forward VI, this study develops a meta‐analysis for this purpose.
A threshold citation analysis in marketing research
Authors: Chan Kam C. , Lai Pikki , Liano Kartono
Published: February 2012

Purpose

The objective of this paper is to simultaneously identify influential articles, journals, institutions, and researchers in marketing research in recent years using a threshold citation analysis.

Design/methodology/approach

The threshold citation analysis counts the number of times a research work is cited by articles published in a set of elite marketing journals. In order to be included in the analysis, the research work must be cited 18 or more times. This threshold is used to measure influence and is unique in the ranking of marketing research. The threshold citation analysis incorporates the quality, the importance, and the influence of research works in the ranking criteria and is not limited to a set of journals nor confined by the year a research work is published.

Findings

The three frequently cited articles in marketing research are Fornell and Larcker, Baron and Kenny, and Anderson and Gerbing. Journal of Marketing, Journal of Marketing Research, and Journal of Consumer Research are the three marketing journals having the greatest influence in marketing research. As for the ranking of institutions, the three most influential institutions in marketing research are Northwestern University, the University of Pennsylvania, and the University of Michigan while the three frequently cited authors in marketing research are Richard Oliver, Valarie Zeithaml, and James Anderson.

Originality/value

First, this study identifies influential research works, journals, institutions, and researchers in marketing simultaneously and is in sharp contrast to the traditional approaches that identify influential research works, journals, institutions, and researchers separately. Second, this analysis mitigates the limitations that have plagued the quantity oriented publication‐based approach and the quality oriented citation‐based approach, making these findings more robust and inclusive. Finally, this paper identifies non‐marketing journals, non‐marketing articles, and scholarly books that have significant impact on contemporary marketing research. Consequently, this study offers new and comprehensive insights to the rankings research in marketing that were neglected by previous studies.
Revitalising brands through communication messages: the role of brand familiarity
Authors: Delgado‐Ballester Elena , Navarro Angeles , Sicilia María
Published: February 2012

Purpose

From an integrated marketing communications perspective, this study aims to analyse what level of consistency among brand messages is more effective in terms of customer‐based brand equity. In particular it aims to evaluate its impact on brand knowledge structure, and how brand familiarity moderates this influence.

Design/methodology/approach

A sample of 194 subjects participated in a between subjects experiment. An integrated communication campaign composed of two different tools (advertising and nonmonetary promotion) was assessed by individuals. Brand familiarity (familiar brand vs unfamiliar brand) and consistency among messages (high vs moderate) were manipulated to test a set of hypotheses.

Findings

Results show that the effectiveness of consistency among messages depends on brand familiarity. For familiar brands moderately consistent messages improve their awareness (recall), enrich their network of associations, and generate more favourable responses and brand attitudes. However, for unfamiliar brands, no significant differences are found between high and moderate levels of consistency, except for brand recall, being higher when highly consistent messages are used.

Research limitations/implications

Limitations of the study are those typically associated with the experimental methodology. Specifically, a single product category and only two communication tools were used in the experiment which may limit the generalisability of the results.

Practical implications

For unfamiliar brands, brand managers should focus on consistent brand messages to build awareness for these unknown brands. By contrast, for familiar brands the goal of the communication strategy must be to revive the interest in them through moderate consistent messages that can excite consumers and make them think again about these brands.

Originality/value

The originality of this study resides in incorporating the newest approach of communication management (integrated marketing communication or IMC) to illustrate how consistency among messages could be used to build the type of brand knowledge structure that nurtures brand equity. Furthermore, compared to previous studies of IMC, which have addressed this issue under a merely conceptual perspective, this paper offers empirical evidences using a more practical perspective and focusing on managing brand knowledge structures as a way for improving brand image.
A study of visual puffery in fragrance advertising
Authors: Toncar Mark , Fetscherin Marc
Published: February 2012

Purpose

This paper aims to investigate visual exaggerations of fragrance advertisements by comparing subjects' expectations resulting from print ads to their subsequent product evaluations. It then considers whether the actual scents fall short, meet or exceed these expectations.

Design/methodology/approach

By means of a semiotic analysis the authors capture the corresponding literary attributes of the ads to develop adjective pairs describing the meaning of the ads. Interviews are conducted to assess the meaning that consumers draw from the fragrance ads and the authors supplement these findings by performing a blind olfactory product evaluation of the fragrances. Paired samplet‐tests are used to compare subjects' ad expectations to their subsequent product evaluation of the actual scent.

Findings

These results show that the visual cues and imagery in the fragrance ads appear, under certain conditions, to result in product expectations that exceed actual product evaluations, suggesting the existence of visual puffery. The authors also found that the more abstract descriptors of the ad resulted in significantly higher expectations, while the more concrete descriptors resulted in significantly lower expectations than the actual product evaluation.

Research limitations/implications

A small sample size of homogenous consumers limits the generalizability of the results. No measures of attitude effectiveness were taken.

Practical implications

Visual puffery may be effective and help marketers, even in countries where verbal puffery is illegal, to use another means to reach consumers.

Originality/value

This paper investigates an under‐researched area in advertising. A multi‐method approach and primary data are used to assess subjects' ad expectations of a fragrance and the actual product evaluation and demonstrate the existence of visual puffery.
Principals' sense of uncertainty and organizational learning mechanisms
Authors: Schechter Chen , Asher Neomi
Published: February 2012

Purpose

The purpose of the present study is to examine the effect of principals' sense of uncertainty on organizational learning mechanisms (OLMs) in schools.

Design/methodology/approach

Data were collected from 130 school principals (90 women and 40 men) from both Tel‐Aviv and Central districts in Israel. After computing the correlation between perceived uncertainty and OLMs, hierarchical regression analyses were conducted to examine the effect of principals' sense of uncertainty and the demographic variables on the OLMs' components.

Findings

The results of this study reveal a negative relationship between principals' sense of uncertainty and the extensiveness of OLMs in schools. Hierarchical regression analyses reveal that OLMs are predicted significantly and negatively by the complexity dimension of perceived uncertainty and predicted significantly and positively by seniority in teaching (length of service).

Research limitations/implications

The findings call for ongoing research on the connection between environmental uncertainty, faculty learning processes, and student outcomes.

Originality/value

Contrary to the findings of various studies on business management, the paper shows that the complexity dimension of principals' perceived uncertainty, rather than the changeability dimension, predicted the extensiveness of organizational learning mechanisms in schools.
Through lifetime monitoring of solder joints using acoustic micro imaging
Authors: Yang Ryan S.H. , Braden Derek R. , Zhang Guang‐Ming , Harvey David M.
Published: February 2012

Purpose

The purpose of this paper is to evaluate the application of an acoustic micro‐imaging (AMI) inspection technique in monitoring solder joints through lifetime performance and demonstrate the robustness of the monitoring through analysis of AMI data.

Design/methodology/approach

Accelerated thermal cycling (ATC) test data on a flip chip test board were collected through AMI imaging. Subsequently, informative features and parameters of solder joints in acoustic images were measured and analysed. Through analysing histogram distance, mean intensity and grey area of the solder joints in acoustic images, cracks between the solder bump and chip interface were tracked and monitored. The results are in accord with associated Finite Element (FE) prediction.

Findings

At defective bumps, the formation of a crack causes a larger acoustic impedance mismatch which provides a stronger ultrasound reflection. The intensity of solder joints in the acoustic image increase according to the level of damage during the ATC tests. By analysing the variation of intensity and area, solder joint fatigue failure was monitored. A failure distribution plot shows a normal distribution pattern, where corner joints have the lowest reliability and are more likely to fail first. A strong agreement between AMI monitoring test data and FE prediction was observed, demonstrating the feasibility of through lifetime monitoring of solder joints using AMI.

Originality/value

The paper indicates the feasibility of the novel application of AMI inspection to monitor solder joint through lifetime performance non‐destructively. Solder joints' real life conditions can be tracked by an AMI technique, hence solder joint fatigue failure cycles during the ATC tests can be monitored and analysed non‐destructively.
The influence of the New Jordanian Income Tax Law Upon Collections
Authors: Al Haj Tarek
Published: February 2012

This research investigates the influence of the new Jordanian income tax law No. 14, 1995 (the revised edition of law No. (4), 1992) on tax revenues collections in Jordan. To this end, data were collected for the years 1996 and 1997 about tax files, (submitted) forms, imposed taxes and tax revenues. Two questionnaires were also used to collect data from tax officers and payers about the effects of tax installments, tax discounts, tax fines (for delayed payment), and tax officers’ periodic visits. One hundred and ninety questionnaires were distributed to a random sample of income tax officers, of which 180 were returned, while 25370 questionnaires were distributed to a random sample of tax payers, of which 25030 were returned and 25000 were fit for analysis. Responses were analyzed using means, t‐tests and percent changes. The results indicate the new income tax law should be further revised so as to maximize collection.
Electronic Signature: Analytical Study of the Kuwaiti Ministry of Commerce and Manufacturing Proposal
Authors: Abbas Hasan , Al‐Hayan Abdulla
Published: February 2012

Electronic signature is one of the most important subjects nowadays. Hence, scholars and researchers give the Unicetral and the European electonic signature laws a great consideration. For this reason, specialists and legal practitioners examine these laws and do comparative studies with their local regulations. The current study follows the same methodology and focuses on the Kuwaiti Ministry of Commerce and Manufacturing proposal through a critical review analyzing its legal points.
Ads Avoiding Behavior: A Study of the Determinants of TV Ads Avoiding Between Light and Heavy Avoiders in Greater Cairo
Authors: Ismail El‐Adly Mohammed
Published: February 2012

The main objective of this study is to identify the determinants of TV ads avoiding behavior between light and heavy avoiders in greater Cairo. To achieve the study objective, five hypotheses have been developed and tested by such statistical techniques as discriminant analysis, t‐tests, MannWhitney tests, and Chi Square tests. A questionnaire has been designed to collect data from a systematic random sample of adults in social clubs and shopping centers in greater Cairo. The number of usable questionnaires in data analysis was 364. The study findings show that all respondents except 3 were doing one or more of TV ads avoiding behavior. Cognitive avoiding represents the most frequently used avoiding behavior by light and heavy TV ads avoiders. The results also demonstrate that perceptions, attitudes toward advertising, and some motives were determinants of TV ads avoiding behavior. On the other hand, it was found that all demographic and socioeconomic characteristics, except types of channels, were not determinants of TV ads avoiding behavior between light and heavy TV ads avoiders. The study concludes with a number of academic and practical recommendations.
Measuring Customer Satisfication With Services of a Local Government Unit
Authors: Ibrahim Mohamed E. , Al Amiri Ahmed
Published: February 2012

This paper examined engineers’ satisfaction with services of a building permission unit at a local municipality using a focus group, a questionnaire and follow‐up interviews. Obtained satisfaction indexes are reported. Differences in satisfaction levels were tested using parametric t‐tests and Kruskal‐Wallis non‐parametric tests according to engineer’s specialization, size of office and number of building projects submitted to the building permission unit. The results indicate no significant statistical differences in satisfaction levels based on specialization (civil engineers versus architectural engineers), size of the consulting office, or the number of projects submitted. However, satisfaction indexes were not high. They were about 60 per cent.
Determinants of Dividend Policy: The Case of Kuwait
Authors: Al‐Deehani Talla M.
Published: February 2012

Ever since the work of John Lintner (1956), followed by the work of Miller and Modigliani (1961), dividend policy remains a controversial issue. Some of the questions that remain unanswered include: Does dividend policy affect value? What are the factors that determine dividend policy? Is dividend policy determined dependently or independently? A comprehensive survey project on dividend policy in Kuwait was conducted and two papers were produced. The first paper focused on the relationship of dividend policy to investment and financing policies, see Al‐ Deehani and Al‐Loughani (2002). This paper is a part of that project. It presents empirical effort to the area of dividend policy determinants in Kuwait as an emerging market. Based upon a result of a questionnaire survey, the paper will highlight (1) top management’s perception of value‐relevant and value‐irrelevant determinants of dividend policy, and (2) determine whether managers in different industries share similar views about these determinants. The paper is organized in the following manner: first the determinants of dividend policy are discussed through a review of the relevant literature. This is followed by the research methods stating the issues of concern to this study. The remainder of the paper discusses the results through the analysis of managers’ perceptions of determinants and a cross‐sectional analysis. The paper ends with a summary and the conclusions drawn from the study.
Government Activity and Policy and Economic Development in Saudi Arabia
Authors: Albatel Abdullah H.
Published: February 2012

During the past five decades, the role of government in most developed and developing countries has increased dramatically. Governments increased their provisions of social services and welfare. Furthermore, governments have become important producers of goods and services. In addition, by using a variety of fiscal and monetary instruments governments have attempted to manipulate and influence the economy. They have also sought to guide the development of the economy in the long run through the creation of economic infrastructure and institutions.
Knowledge of Technology in Poor Countries
Authors: Kanan Abd‐Elghfor
Published: February 2012

The paper focues on three variables that affect knowledge of technology. We found a negative cross‐country correlation between the efficiency of unskilled labor and the efficiencies of skilled labor and capital. We interpret this finding as evidence of the existence of a world technology frontier. On this frontier, increases in the efficiency of unskilled labor are obtained at the cost declines in efficiency of skilled labor and capital. We estimated a model in which firms in each choice optionally choose from a menu of technologies, i.e., their choice of technology depends on the county’s endowment of skilled and unskilled labour, so that the model is one of appropriate technology. The estimation allowed for country‐specific technology frontiers, due to barriers to technology adoption. We found that poor countries tend disproportionately to be inside the world technology frontier.
An Empirical Investigation of the Impact of the Student Accounting Internships on Subsequent Academic Performance: The Case of UAE University
Authors: Ebied Hussein
Published: February 2012

Recent reports on accounting education have observed that an increasing difference exists between what students are being taught and what accounting practitioners actually do. Yet, despite such criticisms of accounting education, methods exist that help blend study and practice more effectively. Included among the methods are accounting internships and related cooperative work‐ study programs. This study was conducted at the college of Business and Economics, United Arab Emirates University to investigate the effect of student internships on subsequent academic performance. The post‐internship course performance of students with accounting internship experience was compared to that of non‐internship students matched on the basis of grade point averages (GPA) and credit hours completed. The results indicated that the internship students performed significantly better than the non‐internship students in accounting courses, and in overall GPA subsequent to the internship semester. These findings contradict prior research and support accounting internships as tools to enhance students’ knowledge and motivation.
Performance Determinants of Home‐Based Businesses in Dubai
Authors: Al Roomi Ohood , Ibrahim Mohamed
Published: February 2012

This paper addresses the effects of a set of variables on sales performance of home‐based business in Dubai. The variables includes owner’s gender, private sources of funds, external sources of funds, usage of technology, business expenses, number of weekly hours an owner works, outsourcing or sub‐contracting, age of business, and number of the family members assisting the owner in running the business. The results showed significant positive effects for the average weekly hours an owner devotes to the business and mild effects for the use of technology. However, the remaining variables did not show any significant relationship with homebased business performance. Of particular importance is the lack of significant effects for gender. This indicates that business performance is not tied up to gender. Both men and women could do equally well in the field of home‐based business.
The Role of Accounting Information in Organizations’ Strategic Management
Authors: Abdelazim Mohamed H.
Published: February 2012

Over the last two decades, there have been considerable changes in the business environment because of the use of information technology, modern communication means, and market globalization. Because of these changes, competition augmented and each organization started to search for the most efficient use of resources to dominate markets or at least to keep their market shares. To manage organizations in such complicated environments, managers need a lot of imperative precious information. Some arguments have been made regarding the ability of accounting systems to provide the new information requirements. This stimulated a stream of studies in an attempt to improve accounting systems and accounting information to serve the new management requirements. Some of these studies merged the accounting with the organizations’ strategic management in a new theme called “Strategic Accounting”. This paper concentrates on the concept of Strategic Accounting (SA) as a field and demonstrates how strategic management approaches affect the information developed by accounting systems. The paper illustrates definitions of SA, SA development stages, approaches that merge accounting with strategic management, and the effect of each of these approaches on the information that accounting systems provide to support organizations’ strategic management.
Arab Capital Markets Development and Institutions
Authors: Nagy Eltony M. , Babiker Mustafa
Published: February 2012

The purpose of this study is to assess the operational efficiency of Arab stock markets during the past decade in order to anticipate their ability to compete in the future. The study provides estimates of the operational efficiency of Arab capital markets by analyzing how well they use all the information available and other financial resources to generate earnings.
Integrating Environmental Performance Indictors in Balanced Scorecard to Activate the Role of Organization in Sustainable Development
Authors: Rady Nadia
Published: February 2012

Many companies around the the world exploring the concept of sustainable development seeking to integrate their pursuit of profitable growth with the assurance of environmental protection and quality of life for present and future. Scientific and professional organizations attempt to establish a global framework of Environmental Performance Indicators (EPI) in order to develop standardized metrics systems and to evaluate organizations’ environmental performance, which has developed from using traditional models to Balanced Scorecard (BSC) models. Organizations use BSC to integrate their environmental, financial and other performance information to provide stakeholders with a more complete and accurate picture of their performance. The study aim to highlight the expected benefits of integrating the environmental aspects in BSC indicators and its effect on sustainability. The study discusses the importance, characteristic and use of EPI; the effectiveness of EPI and its role in improving decision making and organization strategy; the need for positive EPI to promote sustainable development; and integrating environmental information in BSC models.
The Separation of Ownership from Control and Firm Performance Evidence from UAE
Authors: Moustafa Mohamed A.
Published: February 2012

The paper examines the effect of separation between ownership and control on firm performance through testing whether there is a significant difference between the performances of 24 owner‐controlled (OC) firms versus 25 manager‐controlled (MC) firms in UAE using the averages of the accounting data over the five years 2002‐1998.The empirical results reveal that the OC firms outperformed the MC ones and hence support the expectations of the managerial theory of the firm and the agency theory. The results may be explained by the passive behavior of the owners of the MC firms and/or the moral hazard and adverse selection behavior of their managers.
Employability Skills Required by Private Saudi Employers and the Role of Higher Education System in Delivering Them: A Field Study
Authors: Albahussain Sami A.
Published: February 2012

Private sector organisations face increasing challenges of competing in a world market and rapid technological advancements. This in turn has necessitated fundamental changes in behaviour and orientation towards workforce and employability skills for current or future employment needs. This paper aims to investigate the most needed employability skills by the Saudi private sector and how successful are the higher educational establishments in delivering graduates with skills that match what the market is asking for? The study finds that 77.8% of the employers, surveyed in our sample, express their doubt about the ability of the higher education system in providing graduates with the appropriate employability skills. The study also concludes that there are certain skills highly in demand by the Saudi employers. Top of the list comes loyalty and hard working, excellent time keeping and commitment, ability to work in a team, English language competence, and computer literacy. Although, employers agreed on the importance of previous experience and writing skills but it comes at the bottom of their priority ladder for employability skills.
The Evolutionary Advances in Tax Education in Canada and the Hegemonic Leadership of the Accounting Profession
Authors: Ahmed Warsame Hussein
Published: February 2012

The main argument of this paper is that the accounting profession in Canada exercises hegemonic leadership over the development of tax education in terms of cadence and direction of reforms. To support this argument, the paper uses the development of the microeconomic approach to teaching taxation and the correlation between the numbers of tax courses taught in undergraduate programs and exemptions provided by the provincial institutes of the Canadian Chartered Accountants to students joining them. It uses arguments from institutional isomorphism to elucidate expected resistance to adopting new developments, such as the microeconomic approach, in the accounting field. The paper also builds on Gramsci’s theory of hegemony to imply that business schools have given their consent to the Canadian Institute of Chartered Accountants by closely linking their curriculum, at least the taxation courses, to that of the institute.
Do Macro Fundamentals Explain Stock Market Returns Risks in Qatar
Authors: Shams Mohamed Khaled
Published: February 2012

This paper studies stock market risk determinants in Qatar by examining the alarming nature of stock market risks that could exist when stock market returns are explained by bank credits with the absence of fundamentals such as attractive investment returns on stocks and strong macroeconomic performance. Using the monthly data over the period 1999‐2004, the results of VAR and Granger causality techniques suggest that bank credits did not significantly affect stock market returns during the study period; however, although the results indicate that variable net investment returns explain Qatar’s stock market returns, the macro economy performance indicated by variable oil revenues does not give direct explanation for it.
The Predictability of the Amman Stock Exchange using the Univariate Autoregressive Integrated Moving Average (ARIMA) Model
Authors: Al‐Shiab Mohammad
Published: February 2012

This study examines the univariate ARIMA forecasting model, using the Amman Stock Exchange (ASE) general daily index between 4/1/2004 and 10/8/2004; with out‐of‐sample testing undertaken on the following seven days. Different diagnostic tests were performed to find the best model describing the data. The selected model predicted that the ASE would continue to grow by 0.195% for seven days starting on 11/8/2004. This forecast, however, was not consistent with actual performance during the period of the prediction (11/8/2004 ‐ 19/8/2004) since ASE declined by ‐ 0.003% assuring the fact that ASE followed most closely the Efficient Market Hypothesis (EMH) in its weak form.
The Growth‐Finance Relationship: The Case of Jordan 1970‐2002
Authors: Alkhatib Said M. , Mishal Zakia A.
Published: February 2012

The present study investigates the dynamic effects of domestic credit measured by claims on non financial public enterprises and claims on private sector on the real GDP in Jordan for the period 1970‐2002. The stationarity properties and the order of integration of the data employed were empirically examined using the Augmented Dickey‐Fuller test. The cointegration test proposed by Johansen was also employed to test for the existence of longrun relationship among the non stationary time series data. The result of the cointegration test suggests that there exists a cointegrating relationship between real GDP and claims on private sector. The short‐run and long‐run relationships between real GDP and claims on private sector were examined using the VEC technique. In the short run, real GDP turns out to have an impact which is statistically significant on the claims on private sector, while in the long run, the claims on private sector turn out to affect real GDP at the 1% significance level.
The Degree of Harmonization of Accounting Practices Within Saudi Arabia
Authors: Halbouni Sawsan
Published: February 2012

This study has been carried out to reveal the advantages of harmonization of accounting practices in Saudi Arabia. It deals with the process and the degree in accounting harmonization already taking place, and with analyzing the best option for Saudi Arabia to achieve accounting harmonization. A survey of accounting practices in Saudi Arabia is made of the consistency and change in measurement methods used over the period 2000‐2002. Two statistical tools are used. The Chi‐square test is used to assess whether the measurement practices by companies in Saudi Arabia are significantly different and the C‐index is used to find the degree of harmonization within Saudi Arabia in order to determine what factors appear to have influenced comparability.
Availability of the Fundamental Factors for Implementing Activity‐Based Costing (ABC) Systems in the Palestinian Governmental Hospitals in Gaza Strip (Field Study)
Authors: Mousa Durgham Maher
Published: February 2012

This study assesses the availability of the fundamental factors required for the application of the Activity‐Based Costing (ABC) systems in the Palestinian governmental hospitals in Gaza Strip. The study results showed that such main factors as higher management directives, the diversity and complication of therapeutic services, the availability of accounting systems, sharp competition and the diversity of supporting activities are actually present in practical reality and represent an infrastructure for the application of (ABC) systems in those hospitals. The study concluded by making several important recommendations. Namely, the establishment of independent departments of cost accounting in the Palestinian governmental hospital supported by qualified human resources. The adoption of ABC systema because they offer more accurate cost data, provide help in planning and control and facilitate good decision‐making. Finally, the turn towards ABC systems should be gradual, step by step, so that it begins at the department level and ends with the whole hospital.