bluuebunny/crossref_metadata_2025 huggingface dataset:
Analysis of diffracted waves from isotropic chiral gratings
Authors: Matsumoto Keiji , Rokushima Katsu , Yamakita Jiro
Published: July 2007

This paper proposes an analysis method of diffracted waves in isotropic chiral gratings with periodicity in an arbitrary three‐dimensional direction. In this method, the spatial harmonic expansion method applied to the analysis of anisotropic dielectric gratings is extended. By Fourier transform of the periodicity of the chiral admittance, a systematic matrix form is used for rigorous formulation. In the numerical examples given here, calculations are carried out for the density modulated grating in which the relative dielectric constant and the chiral admittance distributions are varied sinusoidally. A coupling between the circularly polarized diffracted waves due to the Bragg condition and an anomalous diffraction phenomenon due to the chiralty of the medium are presented. This coupling is not observed in the case of nonchiral isotropic dielectric gratings.
Measurement of refractive index distribution of optical waveguides by the propagation mode near‐field method employing an improved inverse analysis
Authors: Yabu Tetsuro , Sawa Shinnosuke , Geshiro Masahiro
Published: July 2007

A method to estimate the refractive index profile of an optical waveguide exists in which the optical intensity distribution of the only one propagation mode is used. Since this method requires only a microscope and a television camera, setup is extremely simple and inexpensive, thereby making the method practical. The differential processing method and the inverse analysis method have been proposed as methods to use the optical intensity distribution of only one propagation mode. The mechanisms of these methods that use the optical intensity distribution are presented in detail here. As a consequence, a new method that overcomes the difficulties in the previous methods, to be called Improved Inverse Analysis Method with Fewer Parameters, is proposed. Further, by using this proposed method, the index profiles of the step‐index type optical fiber and the buried optical waveguide can be estimated in order for validity of the method to be studied.
Unified solutions of the scattering coefficients of E‐plane junctions in rectangular waveguides
Authors: Widarta Anton , Kuwano Shuzo , Kokubun Kinchi
Published: July 2007

In this paper, the scattering coefficients of the E‐plane right‐angle bend, T junction, and cross junction in a rectangular waveguide are derived by the mode‐matching method [12]. In this method, the electromagnetic fields in the junction section formed by a sectoral or a circular region are matched to those in the waveguide region. Since the T junction and the cross junction can be constructed with several right‐angle bends, their scattering coefficient solutions can be unified in the same form as those of the right‐angle bend. The expressions for these solutions are simple, convenient, and the numerical values are highly accurate over a wide frequency range. By using these values, the details of the scattering characteristics of the dominant and higher‐order modes at the junction can be obtained. The resonance phenomena of the dominant and the higher‐order modes in the high‐frequency range are important for the study of the fundamental characteristics of the microwave circuits.
Measuring system for diffusion length of photoactive compound in post‐exposure bake process
Authors: Sekiguchi Atsushi , Sensu Yoshihisa , Matsuzawa Toshiharu , Minami Youichi
Published: July 2007

The post‐exposure bake (PEB) characteristics of a photoresist can be examined with a method that estimates the diffusion length of a photoactive compound (PAC) in the photoresist PEB process. Diffusion lengths are estimated with development rate measurement equipment using PEB conditions at temperatures of 50°C, 100°C, 110°C, and 120°. An ultrahigh‐resolution i‐line photoresist THMR‐iP3000 is used in the research. The obtained values are input into a photolithography simulator PROLITH/2 to calculate photoresist profiles. Using a 365‐nm wavelength, 0.5 NA, and 0.6‐coherence factor conditions, resist profiles for a 0.4‐μm line space feature are calculated with varied focus. The simulated results are compared with SEM observations to evaluate the validity of the estimation method; they are found to be substantially consistent with experimental results, thus confirming the validity of the method.
Characteristics and growth processes of a surface oxidized layer formed on Al‐Y alloy films
Authors: Takeyama Mayumi , Noya Atsushi , Murakami Yoshitaka , Sasaki Katsutaka
Published: July 2007

The formation process as well as the characteristics of a surface oxidized layer formed on Al‐Y alloy films are examined. Al in the alloy forms a thin Al2O3 layer due to more oxidation at the alloy surface. In an alloy of Al‐rich composition, if the Al2O3 surface layer (which is comparable to that formed on pure Al) is formed, the layer maintains its ability to be a self‐passivating oxide layer. In those alloys that form an unduly thin Al2O3 surface layer, introduction of oxygen from the ambient environment cannot be curtailed. As a result, oxidation proceeds and the formation of Y2O3 and reduced Al is observed within the oxide layer. In the oxidized layer, the oxidation state of the lesser amount of oxide is affected by that of the greater amount oxide; this reflects a shift in binding energy of the XPS spectra for the minor element. It is shown that the formation process of the alloy is dominated by the differences of ionization potential, an element affinity, formation heat, a diffusing species and the transport behavior of cations and/or anions.
Equalization of the coupling loss of LD array modules for an optical frequency multiplexed communications system
Authors: Kaneko Shinichi , Adachi Akihiro , Yamashita Junichiro
Published: July 2007

This paper proposes a method of equalizing the coupling loss among different channels of liquid display (LD) arrays. In this method, a second lens is used to adjust the image points to the fiber positions, which then are aligned and the coupling losses among channels are equalized. In addition, the compensation for misalignments is achieved by changing the position of the second lens. This is made possible by the dependency of the angle of the output light ray on the object height. As a result, the requirements with respect to the distortions of the optical system are relaxed by half and the module‐yield with coupling loss fluctuations in the range of ±0.5 dB is improved by about three times.
Tracing of the Poynting flux in a Stratified Absorbing Medium: The Geometrical Optics Field
Authors: Tokumaru Shinobu
Published: July 2007

This paper presents a method for tracing the flux line and Poynting flux amplitude in a geometrical optics field in relation to the circularly polarized absolute value ray when a plane wave is incident on a planar nondis‐persive layered lossy medium. For projected flux flow lines that are the projection of the Poynting flux flow lines onto the wavefront normal plane, it is shown that Format's principle holds for the projection flux flow lines if an anisotropic index of refraction of the projected flow lines related to the excitation method of the plane wave and dependent on the amplitude is introduced.
Analysis of nonreciprocal mode‐conversion properties of magnetooptic channel waveguides using the finite element method
Authors: Zhuang Xiu‐Ping , Koshiba Masanori , Tsuji Yasuhide
Published: July 2007

To evaluate nonreciprocal mode conversion characteristics in a magnetooptic channel waveguide, a finite dement analysis based on the scalar wave approximation is formulated for the first time. A simple iterative calculation method is conceived for solution of the nonlinear eigenvalue equations finally obtained in which the two polarizations are coupled. Specifically, the maximum isolation ratio in the mode‐conversion‐type magnetooptic rib guide was evaluated and the validity of the method is confirmed by comparison with published experimental results.
Vector basis functions in mixed‐potential integral equation method
Authors: Matsuhara Masanori , Angkaew Tuptim
Published: July 2007

The mixed potential integral equation (MPIE) is one of the principal numerical analysis methods used for the computer‐aided design of microwave and millimeter‐wave integrated circuits. In this paper, a systematic method for constructing the vector basis functions used in the MPEE is described and application examples are presented. A systematic technique for constructing the first‐ and second‐order vector basis functions is presented. This method is applied to the MPIE for numerical analysis of a patch antenna; the results demonstrate the validity and the effectiveness of the vector basis functions.
Realization of high‐performance MOSFETs with gate lengths of 0.1 μm or less
Authors: Momose Hisayo Sasaki , Ono Mizuki , Yoshitomi Takashi , Ohguro Tatsuya , Saito Masanobu , Iwai Hiroshi , Nakamura Shin‐Ichi
Published: July 2007

The reduction of gate length improves the performance of a MOSFET. However, this is difficult to do when the gate length is less than 0.1 μm for numerous reasons.

This paper reports the results of improvement of the MOSFET performance employing various means. It was found that the current drive was only 30 percent higher with a gate length of 40 nm than with a gate length of 0.1 μm. Even when the gate oxide was 1.5 nm, which is half the oxide thickness for a direct tunneling leakage limit, it was found that the MOSFETs operate normally and the current drive was 1.6 times higher than when the gate oxide was 3 nm, because of the increase of gate capacitance.

When a low‐doped thin Si epitaxial layer was used as the intrinsic channel, the channel drive was improved by 20 percent because of higher carrier mobility, compared with the current‐driving efficiency of a MOSFET formed by bulk material. The problem of source drain parasitic resistance increase in small‐geometry MOSFETs was solved by using a novel device structure, i.e., S4D. Using this new structure, the parasitic resistance was reduced by one order of magnitude. Combining the aforementioned techniques, the current‐driving efficiency could be improved further even when the gate length is in the sub‐0.1 μm region.
Boundary integral equations for computer aided design of near‐field optics
Authors: Tanaka Masahiro , Tanaka Kazuo
Published: July 2007

New forms of boundary integral equations are proposed for computer aided design (CAD) and simulation of near‐field optical circuits. These integral equations can be easily solved numerically by using the boundary element method or moment method without using complicated mode‐expansion techniques for open waveguide structures. As an example, the new equations are used to design a two‐dimensional optical particle manipulator, and the effectiveness and correctness are demonstrated by numerical results.
Reliability simulation of AC hot carrier degradation for deep sub‐micron MOSFETs
Authors: Shimizu Satoshi , Tanizawa Motoaki , Kusunoki Shigeru , Inuishi Masahide , Miyoshi Hirokazu
Published: July 2007

High performance under low supply voltage is required for ULSIs in combination with the higher packing density that results from scaling down to the deep sub‐micron region. For this requirement, the conventional method, using the DC hot carrier lifetime of MOSFETs as measured by DC stress, overestimates the degradation caused by real circuit operation. As a result, the improvement of MOSFET performance is limited by attempting to satisfy the overestimated hot carrier criteria under DC stress. Therefore, it is strongly desired that the reliability simulation estimate accurately hot carrier degradation in real circuit operation. We have found that the degradation rate depends on the stress conditions and can be expressed in terms of the difference between the gate and drain voltages. Hence, in this paper, we propose a new method of modeling and calculation of hot carrier degradation that incorporates this dependence and will demonstrate improved accuracy in predicting degradation and life time for both AC and DC bias conditions. We also propose a new duty ratio extraction method that can be used to predict the lifetime for hot carrier degradation under actual circuit operation.
Dielectric properties of thermally aged poly aniline films doped with dilute sulfuric acid
Authors: Tsubakihara Hiroshi , Hasimoto Hideyuki , Okamura Hiroshi , Hayashi Kohtaku
Published: July 2007

An experimental study of the frequency‐dependent dielectric properties of thermally aged polyaniline (pAn) films as a function of the concentration of the sulfuric acid solution used for dipping was performed. Inferring the morphological changes of the films from the results of ultraviolet‐visible (UV‐vis) and infrared (IR) absorption spectra and differential scanning calorimetry (DSC) ther‐mograms, the dependency of the dielectric properties of thermally aged films on the protonation level is discussed. The effects of thermal aging on dielectric properties may be subdivided into two temperature regions. In the temperature range lower than 170°C, the dielectric constant was decreased, especially at high frequencies, and the tan δ‐peak was shifted to lower frequencies with increasing aging temperature. The mobility of pAn chains and electric dipole appears to be gradually restricted with increasing temperature. In the range higher than 210°C, pAn cannot be protonated and the dielectric properties are unaltered by dipping in dilute sulfuric acid (pH = 2), owing to crosslink‐ing and oxidation of imine nitrogens.
Fabrication of SiN films at low temperature by RF biased coaxial‐line microwave plasma CVD
Authors: Morita Yoshinori , Kato Isamu , Nakajima Tatsuji
Published: July 2007

This paper discusses the influence of ion bombardment on the characteristics of SiN films. In this study, the double‐tube coaxial‐line microwave plasma CVD system, which is suitable for the investigation of ion bombardment, is used to deposit SiN films. The ion bombardment energy is varied by varying die RF bias at constant ion density. As the RF bias is increased, the film density increases and the hydrogen concentration decreases, but the dangling bond density increases. The increase in the film density and decrease of hydrogen concentration are caused by the increase in film surface temperature, while the increase of the dangling bond density is caused by bond breakage due to me N+ ion implantation. When the substrate temperature is 200°C and the RFbias is −175 V, the film density is 3 g/cm3 and the hydrogen concentration is 9 at.% because of the film surface heating effect of ion bombardment and also due to substrate heating. Substrate heating at 200°C suppresses the increase in the dangling bond density. It is also demonstrated that the film surface temperature is about 200°C when RF bias is −70–80 V and the substrate is unheated by any heater.
A synthesis of an LC simulation—type double‐tuned circuit adjustable by a single parameter
Authors: Nakamura Masataka , Okine Mitsuo , Shigehiro Takanori , Unehara Takashi
Published: July 2007

In this paper we derive a double‐tuned, narrow‐band transfer function and illustrate its LC simulation‐type active realization with low element sensitivity. First, a new double‐tuned function that is adjustable by a single parameter is derived for a circuit using mutual induction. Next, the basic circuit that generates negative feedback with RLC elements and controlled sources is derived. This basic circuit can have a low element sensitivity within the passband, as confirmed by the numerical analysis. As an example of the implementation for the basic circuit, an active RC circuit with the center frequency f0 = 455 kHz and Q = 30 is constructed; transistor gyrators are used for L element simulation; and a single variable resistor is used for the coupling coefficient adjustment. The experimental tuned characteristics for several coupling coefficients are in good agreement with the calculated values.
Experiments on transmitting and receiving an ultrasonic pulse train with stacked piezoceramic transducers
Authors: Imano Kazuhiko , Kawazu Hidekatsu , Inoue Hiroshi
Published: July 2007

In ultrasonic flaw detection and medical diagnosis, shorter pulses tend to be used for improvement of the time resolution. It is then necessary that the transmitting and receiving systems have large bandwidth. In order to obtain information from the ultrasonic wave in the propagation direction over a long distance, a pulse with high peak power needs to be used so that the S/N is enhanced. However, it is not simple to attain the requirements for both large bandwidth and high S/N. In this paper, a system is proposed in which, instead of using short pulses, the transmitted pulses are combined into a pulse train and pulse compression is carried out on the receiving side by a correlation process, so that short pulse transmission is realized effectively. First, we describe the generation of an ultrasonic pulse train using a stacked piezoceramic transducer made of several piezo‐ceramic resonators without complex electronic circuits. We next describe the principle of the reception correlation process, using stacked transducers with the same characteristics. We fabricated stacked transducers for transmission and reception of an ultrasonic pulse train with a Barker code of length 7. Transmission and reception experiments show that both the transmission of the pulse train and the correlation process are possible. Transmission and reception experiments were carried out under different S/N conditions by adding external noise to the input. When the S/N ratio of the transmitting pulse train was 0 dB, a gain of 4.6 dB was obtained. The gain margin was found to be 7.2 dB. Hence, it was demonstrated that the present method is effective under low S/N conditions.
A voltage‐controlled resistor for a linear voltage‐controlled oscillator
Authors: Teramura Masahiro , Miyazaki Tomoyuki , Hone Yuuji , Takeishi Taisuke
Published: July 2007

To realize a linear voltage‐controlled oscillator (VCO), a voltage‐controlled resistor (VCR) whose reciprocal resistance is linear with respect to the control voltage Vcwas fabricated and tested. The VCR was composed of an analog multiplier (AM) and an operational amplifier (OA). The. static effective resistanceReof the VCR varied asR−1e=R−1(1 + αVc), whereRis the feedback resistance used in the VCR and α the scale factor of the AM. As for die dynamic characteristics, the reciprocal of the effective resistance of the VCR was not linear with respect toVcat high frequencies or for low control voltages, which resulted from an equivalent reactance of the VCR caused by the time lag at both the AM and the OA. Experimental testing of the Wien bridge oscillator with the VCRs showed that the oscillation was stable and that the frequency of oscillation varied linearly withVc.
Impact of high‐temperature rapid thermal annealing in deep‐submicrometer CMOSFET design
Authors: Shimizu Akihiro , Ohki Nagatoshi , Ishida Hiroshi , Yamanaka Toshiaki , Kikushima Ken‐Ichi , Okuyama Kousuke , Kubota Katsuhiko , Koike Atsuyoshi
Published: July 2007

We investigated the impact of high‐temperature rapid thermal annealing (HT‐RTA) for CMOSFET design in the deep‐submicrometer regime. HT‐RTA (>1000 °C) carried out immediately after ion implantation can reduce the transient enhanced diffusion of implanted impurities and suppress interactions between these impurities, both of which are usually observed in low‐temperature furnace annealing processes. HT‐RTA is definitely effective in CMOSFET design optimization, since it can control impurity profiles more precisely than conventional thermal processes, leading to improvements in the short‐channel effects, current drivability, and reliability of MOSFETs. We also show that HT‐RTA serves as a methodology for analyzing the RSCE (reverse short‐channel effects) and ESCE (enhanced short‐channel effects) taking place simultaneously in deep‐submicrometer MOSFETs.
The flawed four‐level evaluation model
Authors: Holton Elwood F.
Published: July 2007

The lack of research to develop further a theory of evaluation is aglaring shortcoming for human resource development (HRD). In this paper, 1 argue that the four‐level system of training evaluation is really a taxonomy of outcomes and is flawed as an evaluation model Research is needed to develop a fully specified and researchable evaluation model. Such a model needs to specify outcomes correctly, account for the effects of intervening variables that affect outcomes, and indicate causal relationships. I propose a new model based on existing research and accounts for the impact of the primary intervening variables such as motivation to learn, trainability, job attitudes, personal characteristics, and transfer of training conditions. A new role for participant reactions is specified. Key studies supporting the model are reviewed and a research agenda proposed.
The Relationship Between Organizational Factors and the Transfer of Training in the Electronics Industry in Shenzhen, China
Authors: Xiao Jin
Published: July 2007

This study was conducted in four electronics companies in Shenzhen, China. It employs a transfer model that argues that training develops only potential capacity in trainees. The transfer of training in the workplace depends on organizational factors that facilitate the utilization of knowledge, skills, and attitudes (KSA) gained in the training setting.

Analyses indicate that training, recently adopted nationwide in industry in China, is related to transfer behavior. In addition, organizational variables that encourage application of KSA in the workplace promote the transfer of training. Among the organizational variables, supervision appears to be the most influential.

The study's findings also suggest that management concepts and practices for organizing a modern workplace are important in improving productivity in a newly developed industria! zone in China.
How executive women learn corporate culture
Authors: Bierema Laura L
Published: July 2007

This article reports on a qualitative case study that investigated how executive women learn corporate culture. This study was inspired by the fact that jew female executives inhabit corporate America and representation of women at the highest levels of American business has remained stagnant. The study indicated that women see organizational culture as male‐centered and use learning as a strategy to negotiate through this sometimes inhospitable environment. The women who participated in the study learned cognitively, experientially, and collaboratively about organizational culture, implications for executive female development and HRD are discussed.
What we know about upward appraisals of management: Facilitating the future use of UPAs
Authors: Hall James L. , Leiaecker Joel K. , DiMarco Christopher
Published: July 2007

A comprehensive review of the literature on upward performance appraisals (UPAs) reveals that UPAs are a seldom‐used management tool; however, compared to traditional top‐down appraisals, the developmental focus of UPAs may be a better fit with such emerging concepts as continuous improvement. Organizational use of this tool can be facilitated by an understanding of the major reasons given for and against the use of UPAs and by twelve key recommendations for effectively implementing UPAs. Three major formats (and several variations of each) can be used by organizations. This article identifies each format, its advantages and disadvantages, and when it should be used.
New employee development: A review and reconceptualization
Authors: Holton Elwood F.
Published: July 2007

The purpose of this article is to reconceptualize new employee development by. proposing a comprehensive taxonomy of the learning tasks that a new employee must complete (and that organizations should facilitate) to achieve desired levels of performance. For more effective development, the systems approach developed here integrates socialization learning with task learning in three categories of interventions. The socialization research most relevant to HRD and serving as a basis for part of the taxonomy is reviewed in depth. The taxonomy should enable HRD professionals to diagnose new employee adaptation and socialization problems, design interventions to facilitate more effective new employee development, and evaluate intervention outcomes. Implications for HRD practice and research are discussed, focusing on the design of new interventions to facilitate comprehensive development.
A study of the career development and aspirations of women in middle management
Authors: Wentling Rose Mary
Published: July 2007

This article reports the results of a study on the career development and aspirations of women in middle management positions in business firms. The major research method was individual case studies, which relied on face‐to‐face interviews with a sample of thirty women in middle management positions in fifteen Fortune 500 companies. The studies revealed the factors most pertinent to their success and the barriers that have most frequently hindered their career development or progression. The studies also disclosed that the majority aspire ultimately to attain top management positions and believe it is either very realistic or somewhat realistic that they will succeed, initiatives that HRD professionals and corporate leaders can take to maximize the human resource of women managers are also suggested.
The use of critical incidents to foster reflection and learning in HRD
Authors: Preskill Hallie
Published: July 2007

In my role as a human resource development (HRD) faculty member, I often feel that students perceive my teaching of instructional systems design and program evaluation much like a play within a play. In other words, as 1 teach about teaching others, my students silently critique and sometimes assimilate what I do. For this reason, I have become keenly sensitive to the importance of modeling effective teaching and learning practices in the classroom. In a continuous effort to find ways to enhance my teaching and my students' critical reflection and learning, I decided to undertake a research study to examine the ways in which critical incidents affect learning experiences (Brookfield, 1995). The critical incident method asks students to respond to a set of evaluative questions each week of the course. The instructor then reads and summarizes the responses and returns the summaries to the students during the following class period. At that time they are discussed and possible changes in the course are negotiated.
Self‐directed learning readiness and occupational categories
Authors: Durr Richard , Guglielmino Lucy M. , Guglielmino Paul J.
Published: July 2007

This study examines the relationship between readiness for self‐directed learning as measured by the Self‐Directed learning Readiness Scale (SDLRS) and occupational categories at a large manufacturing firm. The sample consisted of 607 respondents who included managers and nonmanagers. Nine occupational categories were examined. ANOVA tests resulted in statistically significant differences among the mean SDLRS scores below the .001 level The highest mean scores were in the sales area. Managers scored significantly higher than nonmanagers at the .005 level.
Values as a vital supplement to the use of financial analysis in HRD
Authors: Parsons Jennifer Gail
Published: July 2007

The use of financial costs and benefits to analyze human resource development (HRD) proghrams has become common practice. Because financial analysis tools have been used extensively in evaluating HRD programs, the effects of these tools should be examined. Like other instruments, financial analysis tools can produce benefits, but they also have limitations. This article describes the benefits and problems that stem from using HRD financial analysis tools and examines the need to use values as a supplement to fiancial analysis.
Focusing the international personnel performance appraisal process
Authors: Harvey Michael
Published: July 2007

Performance appraisal for managers assigned to overseas Positions is an extremely difficult task. The diversity of environments, differences in cultural backgrounds of managers, the geographic separation of raters and managers, and a host of technical measurement issues need to be addressed in an international appraisal Process. This article develops an evaluation Process for home, host, and third country nationals working in a variety of international envitronments.
International HRD: What we know and don't know
Authors: Peterson Lori A.
Published: July 2007

International considerations are increasingly important variables in business practices today. How is the field of human resource development (HRD) keeping pace with the knowledge needed to manage and develop human resources in an international context? What have we learned since Hansen and Brooks's 1994 review of the literature in this area?

This article analyzes the status of the international HRD knowledge and research base. It sets out definitions of HRD and international HRD; presents a theoretical frame, which describes the theory used to analyze the review and its findings; examines findings from HRD‐specific and ‐related cross‐cultural and organizational research to identify the status of what is known; and identifies areas for further research.
Single‐site, results‐level evaluation of quality awareness training
Authors: Murray Brian , Raffaele Gary C.
Published: July 2007

A Crosby quality‐training intervention was studied in a single facility to evaluate its long‐term effects in terms of both quality level and dollar utility. Using an interrupted time‐series design pooling six twelve‐year series, this study found that the training demonstrates a positive effect size for the quality level of the goods produced in a vitreous china plant and has a positive dollar utility. The study also revealed an important contextual factor—production process—in the evaluation of the effect size of a quality‐training intervention. In addition, the analysis method—a fixed effects model—was shown to be useful for studying training interventions in single facilities where there are multiple product lines.
Training delivery problems and solutions: Identification of novice trainer problems and expert trainer solutions
Authors: Swanson Richard A. , Falkman Sandra K.
Published: July 2007

The authors surveyed 371 personnel trainers, asking them to recall training delivery problems or difficulties they had experienced as novices. The analysis of their 1,098 responses led us to conclude that novice trainers faced twelve common training delivery problems. Twenty expert trainers were subsequently surveyed and asked to report their successful strategies for dealing with each of the problems. The analysis of their responses concludes with expert advice on how to deal with the twelve common training delivery problems.
A test of vision training and potential antecedents to leaders' visioning ability
Authors: Thoms Peg , Greenberger David B.
Published: July 2007

Various individuals have argued that creating an organizational vision, which is frequently defined as an image of the future, is an important part of strategy development. Many training programs attempt to teach leaders to create an organizational vision, but there is no empirical evidence that this type of training is effective. Managers participated in a vision training program and completed measures of future time perspective, positivism, and visioning ability. Results indicated that visioning ability increased after a vision training program. In addition, results indicated that future time perspective and positivism correlated with the participants' visioning ability, suggesting that some leaders may naturally be better able than others to create an organizational vision. These results have practical implications for leadership training professionals.
Learning for organizational effectiveness: Philosophy of education and human resource development
Authors: Barrie John , Wayne Pace R.
Published: July 2007

This article explores some of the relationships between two fields of discourse—philosophy of education and human resource development. From the first field, the concepts of education and training are analyzed within a broad liberal education paradigm. The article argues that there is some common conceptual ground between the two concepts but also that significant differences between the two means that they cannot be seen as coterminous or equivalent. In light of this discussion, the article then draws some parallels with the performance and learning paradigms in human resource development (HRD), arguing that the learning paradigm is conceptually richer and more comprehensive than the performance paradigm.
The new venture growth: Functional differentiation and the need for human resource development interventions
Authors: Ardichvili Alexander , Harmon Brian , Cardozo Richard N. , Reynolds Paul D. , Williams Mary L
Published: July 2007

Knowledge of the timing and sequence of start‐up teams' delegation of business functions in growing entrepreneurial ventures has significant implications for understanding those ventures' need for human resource development (HRD) interventions at different stages of their development. As a first step in exploring the evolution of functional differentiation in growing ventures, we analyze the extent to which 539 new businesses delegate a number of business functions. The start‐up teams retain the marketing and marketing‐related functions (marketing, sales, advertising, pricing and bidding, and new product development) in the majority of all firms with less than $10 million in sales. This group of functions ranks second only to general planning as a function retained. Three major size groups of emerging small businesses with distinctly different levels of functional delegation have been identified. There was no difference in the patterns of delegation of functions between manufacturing and service firms.
What bad impressions say about employees (Part I)
Authors: Snyder Robert A.
Published: July 2007

Organizations need to be concerned more than ever with managing the impressions their employees make on internal and external customers. Yet little research has focused on the individual or organizational causes of bad impressions. This two‐part article examines this topic and suggests methods organizations can use to eliminate specific bad impressions and lower their overall base rate.
A human resource rightsizing model for the twenty‐first century
Authors: Morrall Abraham
Published: July 2007

Organizations must take steps to rightsize effectively. Downsizing and restructuring continue to occur, but organizations depend on their people to make them successful. This article proposes a twelve‐step model to help organizations consider the human resource component during rightsizing.

Rightsizing is defined as a proactive approach to downsizing and restructuring organizations on a continuous basis. Kozlowski (1991) states that when a decision to downsize is followed by proactive planning, the organization is more likely to achieve its goal. According to Solomon (1992), employees are loyal to organizations when they have employment security. Thus, the model seeks to support both the organization's needs and the individual's employment goals.
Human resource development in the united kingdom
Authors: Lee Monica , Stead Valerie
Published: July 2007

This paper presents a view of HRD in the United Kingdom. It is a view that we are naturally partial to, that we are biased toward, so it serves our purposes. It is also a view that does not claim to be the whole truth, or even any part of the truth. It is a partial account recited by two people. If we can persuade others to believe it, then we might start to create a truth; together we might say, “This is what happened … this is why it happened … and this is what it means.” If enough people become partial to a view then we write history and our view becomes the truth. We suggest that our current view of HRD and our anticipation of its future profile is a function of our partiality.
Human resource orientation and corporate performance
Authors: Lam Long W. , White Louis P.
Published: July 2007

HRD has been seen as an issue that is critical for U.S. corporations so that they can remain competitive. Yet little has been known about the strategic role of HRD and how it may influence corporate performance. In this study, we have argued that HRD plays an immensely strategic role when combined with effective recruitment and compensation policies. These three activities together contribute to the company's human resource (HR) orientation and create sustainable competitive advantages for organizations. Data from fourteen manufacturing industries supported the proposition that companies with a strong HR orientation performed significantly better than firms with a weaker HR orientation. Suggestions were offered with respect to the strategic and developmental role of HR management.
Self‐directed learning and the learning organization: Examining the connection between the individual and the learning environment
Authors: Confessore Sharon J. , Kops William J.
Published: July 2007

This chapter articulates the connection between self‐directed learning (SDL) and the learning organization. Although there is much literature on developing learning organizations and there has been some work addressing SDL in the workplace, there is a paucity of work analyzing the connection between self‐directed learners and their place in a learning organization. An analysis of the literature on both learning organizations and SDL, however, identifies learning environments that are strikingly similar. This chapter explicates these relationships and proposes some recommendations for practice and for future research.
Strategies in organizing work‐related learning projects
Authors: Poell Rob F. , Van der Krogt Ferd J. , Wildemeersch Danny
Published: July 2007

This study demonstrates that employees, managers, and HRD staff use different strategies to organize work‐related learning networks. Actor strategies in sixteen cases were studied, involving ninety‐six participants in six organizations. Using ideal types for comparative purposes, actor strategies were analyzed both qualitatively and quantitatively to establish in what configurations they occurred. Three strategy configurations were found: Extended Training, Directed Reflection, and Reflective Innovation. For the most part, different actors used different strategies. Strategy configurations were partly related to work types. It is concluded that a network perspective on work‐related learning is useful to describe and explain important elements of HRD practice. Actors can use the strategy models developed to frame and negotiate their own learning policies and practices.
Equally qualified but unequally perceived: Openness to perceived dissimilarity as a predictor of race and sex discrimination in performance judgments
Authors: Härtel Charmine E. J. , Douthitt Shane S. , Härtel Günter , Douthitt Sarah Yarbrough
Published: July 2007

A measure of individual dissimilarity openness, defined as openness toward individual differences, was developed and assessed as a predictor of rating bias toward minorities. Participants' openness to dissimilarity was assessed with the Ideal Employee Inventory (IEI), and two weeks later participants evaluated one of two job candidates based on information provided by an identical vitae and audiotaped sample lecture. The candidate was implied to be female Native American in the treatment group, but male Caucasian in the control group. It was hypothesized that the perceived minority candidate would be rated lower despite identical performance and vita, and that dissimilarity‐closed individuals, as indicated by high IEI scores, would be predictive of lower ratings of the minority candidate but not of the control candidate. Propositions regarding HRD practice, measurement, and research are presented.
Salespersons and sales managers: A descriptive study of topics and perceptions of retail sales performance appraisals
Authors: Taylor Albert J. , Pettijohn Linda S. , Pettijohn Charles E.
Published: July 2007

For many retailers, the performance of their sales force can have significant implications, which are largely derived from the fact that a retailer's sales force represents both a source of revenue and a significant expense. Based on these facts, it would seem that retail sales managers would want to manage performance as effectively as possible. The research reported in this article examines one aspect of performance management—the performance appraisal. Performance appraisal topics and perceptions were evaluated from the vantage points of both retail sales personnel and their managers. The results indicate that salespeople have strong perceptions regarding the criteria used in their appraisal—perceptions indicating that salespeople are predisposed to favor evaluative criteria that are more qualitative in nature and perhaps more amenable to self‐control. The results also indicate that sales‐person perceptions differ from manager perceptions with regard to the importance of the alternative criteria used. These differences indicate that salespeople believe that the criteria used are more important in the evaluative process than do their managers. The findings also show that managers perceive that they evaluate their sales personnel more frequently and more specifically than do the salespeople evaluated. These findings provide the basis for conclusions and implications for sales practitioners and academicians.
Learning and performance: Just the end of the Beginning—A rejoinder to kuchinke
Authors: Barrie John A. , Pace R. Wayne
Published: July 2007

Peter Kuchinke's (1998) response to our description of the state of the debate regarding learning and performance is not likely to be the final word on this subject, although his calm, interesting, thoughtful, and stimulating comments may lead to a constructive dialogue; at least we hope so. Nevertheless, Kuchinke's analysis of organizations and their primary goals seems to express considerable naiveté regarding many things that actually occur in the workplace. He blandly asserts that “organizations are structured internally in such a way as to reach their goals and fulfill their functions most effectively,” and that “some U.S. organizations have undergone a painful process of restructuring for improved effectiveness” (p. 379). On the surface, this seems like an innocuous observation that might lead logically to the conclusion that HRD interventions are valued to the extent that they contribute to the overarching purpose of the company—to make a profit.
How multiple interventions influenced employee turnover: A case study
Authors: Hatcher Timothy
Published: July 2007

Many studies offer insights into the relationship between employee turnover and organizational commitment and job satisfaction. Such variables predict turnover, but they do not offer possible solutions to the problem of excessive turnover. The study reported in this article addressed employee turnover in a textile plant as a multifaceted performance issue, identified various causes of turnover through a performance analysis, and analyzed the results of implementation of multiple interventions that were designed to alleviate high turnover among trainees.
MD&A trends in standard & poor's top 100 companies
Authors: Cole Cathy
Published: July 2007

This article includes the results of a survey of trends in Management's Discussion and Analysis of the top 100 Standard & Poor's companies. Items surveyed included format, length, cross references, segments, year‐by‐year comparisons, price / volume analysis, unusual items, environmental matters, inflation, forward‐looking information, cash flows, and liquidity and financial condition disclosures. Selections of forward‐looking information for certain industry groups are included for illustrative purposes.
Accounting for divestitures
Authors: Fitzsimons Adrian P. , Levine Marc H.
Published: July 2007

In recent years, there have been extensive sales of business segments. This has been due to many factors, including the desire of parent companies to divest themselves of parts of businesses that they took over as a means of reducing some of the debt that was incurred in the purchase, the segment's unprofitability, the need for funds from the segment's sale, and other causes. This article discusses and analyzes the accounting and disclosure considerations that an accountant must be aware of in the area of divestitures. Also examined are divestitures qualifying and not qualifying as a disposal of a segment, recent decisions of the Emerging Issues Task Force, and SEC considerations dealing with these and related topics.
How to allocate state income taxes between U.S.‐ and foreign‐source income
Authors: Kozub Robert M.
Published: July 2007

Due to the reductions in federal income tax rates, many corporations find themselves with excess foreign tax credits. In order to use the foreign tax credits, corporations attempt to maximize foreign‐source income and to minimize expenses allocated to foreign‐source income. Allocation of expenses between U.S.‐ and foreign‐source income is governed by Treas. Reg. Sections 1.861‐;8 and 1.861.8T. The allocation methods for state income tax expense are complex. Each method results in a different amount of state income taxes being allocated to foreign‐source income. This article discusses the intricacies of three allocation methods, which should be considered when selecting a method.
What is the proper tax accounting treatment for noninventory taxpayers performing manufacturing and production services?
Authors: Solomon Michael F.
Published: July 2007

Notice 89‐15 requires a taxpayer performing services to capitalize its costs under Internal Revenue Code Section 263A. This position is flawed. Section 263A is inapplicable to taxpayers providing manufacturing or production services under contracts that provide that the customer has title to the property as it is being produced. There was no requirement that such a taxpayer capitalize or otherwise defer the costs incurred in providing such services prior to the enactment of Section 263A, and Section 263A did not create such a requirement.
Applying FAS no. 105: Financial instruments with off‐balance‐sheet risk
Authors: Allen Jeffrey T. , Lobel Steven H.
Published: July 2007

In connection with preparing their year‐end 1990 financial statements, companies will find themselves grappling with the requirements of Statement of Financial Accounting Standards No. 105, Disclosure of Information about Financial Instruments with Off‐Balance‐Sheet Risk and Financial Instruments with Concentrations of Credit Risk, for the first time. Although SFAS 105's disclosure standards seem relatively simple, implementing them will require management's active involvement, particularly with respect to identifying significant concentrations of credit risk. In addition, as the first Statement issued under the aegis of the FASB's financial instruments project, SFAS 105 contains definitions and concepts whose implications extend beyond its immediate scope.
The limits of required forward‐looking information in MD & A
Authors: Edwards Paul N.
Published: July 2007

The SEC's May 1989 Interpretive Release on disclosure in Management's Discussion and Analysis of Financial Condition and Results of Operations helped spark intense scrutiny of the accounting treatment and disclosure of environmental uncertainties, unrealized market losses on investment securities, and other known matters that may be expected to affect future financial results. Since the Release, MD&A disclosure of forward‐looking information has increased, but the limits of required disclosure of such information remain uncertain and highly controversial, despite the continued emphasis by the SEC on such disclosure.