bluuebunny/crossref_metadata_2025 huggingface dataset:
An investigation of the recommended immersion tin thickness for lead‐free soldering
Authors: Lamprecht Sven
Published: January 2005

Purpose

This paper describes the different thickness measurement techniques that enable reliable thickness assessments, and the determination of the recommended immersion tin thickness for lead‐free soldering.

Design/methodology/approach

Immersion tin layers were prepared with systematically varying layer thicknesses. The samples were annealed at different reflow profiles, used in assembly for tin/silver/copper (SAC‐alloy) soldering. The layers were characterized with X‐ray fluorescence, electrochemical stripping coulometry, and by examining the cross sections using a scanning electron microscope. The solderability of the samples was determined with a solder balance (Solderability Tester Menisco ST60) using a SAC‐alloy (melting point 217°C) with T(max) at ΔT=28°C and ΔT=43°C above melting.

Findings

If all pure tin is converted into the Sn/Cu IMC, so that no pure tin is left as solderable layer, the wetting behaviour will decrease dramatically. Especially for multiple soldering processes, two times reflow followed by wave soldering, it is essential to have a pure tin layer covering the Sn/Cu IMC before going to the final soldering process. The required amount of residual pure tin over the Sn/Cu IMC is detailed in several papers. It is stated that a minimum of 0.2 μm of pure tin over the Sn/Cu IMC is absolutely necessary to ensure reliable wetting and solder joint formation. With the current immersion tin thickness recommendation of 1 μm, based on the needs of lead containing solder pastes, a residual pure tin layer will not be evident or thick enough to ensure reliable assembly for multiple soldering with lead‐free temperature profiles.

Originality/value

Helps to enable reliable thickness assessments, and the determination of the recommended immersion tin thickness for lead‐free soldering.
Water use in the printed circuit board manufacturing process and approaches for reducing consumption
Authors: Goosey Martin
Published: January 2005

Purpose

To review water use in the PCB industry and to introduce approaches for minimising its consumption in order to reduce costs, enhance efficiency and to enable PCB producers to operate in a more sustainable manner.

Design/methodology/approach

This paper has been written to provide a review of water consumption in the PCB industry. Opportunities and techniques for reducing water use have been described and the benefits of using less water discussed.

Findings

It was found that the purchase costs of water varied significantly between UK PCB manufacturers and that there was a strong business case for improving the efficiency of water use during PCB manufacturing, especially as water consumption can be as high as 1.5 m3 per m2 of board processed. The significant cost of water in the manufacturing process was also highlighted and it was also found that the cost of incoming water and outgoing water effluent had increased significantly in recent years.

Originality/value

The value of the paper lies in its ability to provide information on how to reduce water consumption in the PCB manufacturing process through the use of a range of measures. Reducing water consumption helps to minimise costs and to enhance efficiency in a very competitive industry.
Renewable resources for use in printed circuit boards
Authors: Nägele H. , Pfitzer J. , Lehnberger C. , Landeck H. , Birkner K. , Viebahn U. , Scheel W. , Schmidt R. , Hagelüken M. , Müller J.
Published: January 2005

Purpose

This paper focuses on the project “Development of electronic components on circuit boards made of renewable resources” which has the aim of developing materials and technologies for the production of electronic components with printed wiring boards (PWB) completely made of renewable resources.

Design/methodology/approach

Reviews the use of renewable resources in the electronics industry where there is potential for fostering sustainable development through its technological innovations.

Findings

Outlines that ARBOFORM, a high‐quality thermoplastic engineering material for applications that demand high technological standards, combines the positive properties of natural wood with the processing capabilities of thermoplastic materials.

Originality/value

The motivation for the substitution of non‐renewable raw materials is not only given by ecological aspects but could also be boosted in future as reserves of fossil resources are further depleted and costs increase.
Socio‐economic factors determining adult literacy in developing countries
Authors: Mazumdar Krishna
Published: January 2005

Purpose

This study attempts to find the socio‐economic factors behind the differential achievement level in adult literacy in developing countries.

Design/methodology/approach

Considers a number of theories. These include modernization theory, dependency/world systems theory, developmental state theory, new human ecology theory and convergence‐divergence theory as an explanation of the differential level of adult literacy rate.

Findings

The findings reveal the importance of the initial level of adult literacy and the population growth. Similarly short‐term economic growth has a significant impact on the initial level of adult literacy, and the medium human development and low human development samples

Originality/value

This attempt to find the factors behind adult literacy is of importance not only as a constituent indicator of the human development index, but also through its various contributions towards economic growth.
Distribution of income and the structure of economy and society
Authors: Spithoven A.H.G.M.
Published: January 2005

Purpose

Many economists and politicians have declared the price mechanism to be the most effective coordination mechanism. On the contrary, the economic perspectives at the beginning of the twenty‐first century reveal that an increase in the supply of products does not necessarily engender an increasing demand. That is why more and more economists agree that every society not only can, but also must, choose the combination of coordination mechanisms that are most appropriate under its specific conditions.

Design/methodology/approach

Economic development and growth are approached as being dependent on the development of society and vice versa. The empirical relation between economic openness of a country and the structure of its industrial relations is analysed in relation to different economic outcomes. Special attention is paid to the question whether a policy to engender smaller income differentials does or does not provide a positive drive for the structural change towards a modern information technology‐based economy.

Findings

Although some authors argue that smaller income differentials coincide with lower productivity rates, this study reveals that there is no such trade‐off. Different sets of coordinating mechanisms determine economic performance. The market mechanism is therefore not the overriding force determining economic development. On the contrary, income and education seem to be two drivers of the sectoral shift to an ICT‐based service economy.

Originality/value

Different sets of coordination mechanisms seem to support the same economic performance. This implies that governments should once again take responsibility for structuring the economy and society – that is to enforce a system of reliable justice for the vast majority of citizens.
A socio‐economic framework of interpretation and analysis
Authors: Keizer Pieter
Published: January 2005

Purpose

Economics and sociology are two different theoretical disciplines dealing with one and the same subject. The aim of the paper is to integrate the two paradigms into one framework of interpretation and analysis.

Design/methodology/approach

Economics is presented as a science that approaches human behaviour being subject to the omni‐present phenomenon of scarcity, assuming rationality and social independence of human actors. Sociology is presented as a science that interprets human behaviour as group behaviour. Groups are motivated to rank one another in terms of status. Integration must take place by relating the two analyses based on these paradigms.

Findings

The basic economic framework is about the relationship between preferences and scarce resources, determining the structure of allocation of goods. The basic sociological framework is about the relationship between the distribution of socially valued goods and the culture that gives goods their social meaning. A socio‐economic framework is about the relation between allocation, distribution, culture and preferences.

Originality/value

When applying the socio‐economic framework to real‐life phenomena both the economic and the social motives play a role in the explanation, which is not the case in applied economics and applied sociology.
User survey at Waterford Institute of Technology Libraries
Authors: Hayden Helen , O'Brien Terry , Ó Rathaille Maoilíosa
Published: January 2005

Purpose

This paper describes a comprehensive user survey carried out in an Irish higher education academic library (Waterford Institute of Technology library service) as part of a strategic initiative to engage with library users.

Design/methodology/approach

Two major user groups – full‐time undergraduate students and academic staff – were surveyed. The survey instrument was a hardcopy questionnaire. The paper outlines the relative merits of different survey types and the reasoning behind the final choice of survey instrument.

Findings

The main results of the survey are synopsised. The paper also includes selected free‐text comments made by survey respondents and the library's response to the results in terms of how issues highlighted will be addressed.

Research limitations/implications

The survey focused on two specific user groups, which leaves scope for future research by this institution into how the library is used by other types of users, such as distance learners.

Practical implications

The survey was a good way of communicating with users. This was the first time such a project has been undertaken at WIT and WIT library service will continue to survey users on a regular basis and to use the results to inform service delivery.

Originality/value

As the first comprehensive survey to be undertaken in the Institute of Technology sector in Ireland, the paper is of potential value to library practitioners in this, or indeed in other sectors, who are considering doing a survey of their users.
Ethical perspectives of library and information science graduate students in the United States
Authors: Jefferson Renée N. , Contreras Sylvia
Published: January 2005

Purpose

The purpose of this study was to examine the ethical perspectives of library and information science professionals prior to their entry into the profession.

Design/methodology/approach

The population consisted of 46 graduate students enrolled in a library and information science program during summer 2003. Three scenarios related to general, legal, and health ethical issues were used. Participants were randomly assigned to a scenario. First, they read the scenario and provided initial reactions. Second, they read the professional code of ethics related to the scenario. Finally, they re‐read the scenario and provided reactions based on the professional code of ethics.

Findings

The initial reactions of participants to the scenarios were similar to their reactions after reading and applying the assigned code of ethics. For example, participants initially reported that the library director should permit staff to attend the American Library Association conference in Toronto even with the SARS issue (85 percent), After reading the Health Sciences Code of Ethics, they selected promoting access to health information and working without prejudice to support their positions.

Originality/value

The findings of this study illustrate the influence of codes of ethics on students' ethical perspectives. Investigating the professional ethics of future library and information science graduate students is of value to students and faculty.
Would the real corporate university please stand up?
Authors: Walton John
Published: January 2005

Purpose

Aims to investigate the similarities and differencers between traditional and corporate universities and determine whether their respective futures will continue to plough separate furrows or converge.

Design/methodology/approach

Examines mission statements, core values, guiding principles, aims and objectives from a sample of traditional and corporate university web sites covering both the USA and the UK.

Findings

It reinforces other studies whicht have found little in the way of commonality. It expresses some scepticism over the predominantly aspirational tone of the statements from the traditional universities, which provide little indication of “corporatisation”. On the other hand, it finds little evidence of “intellectualisation” in the corporate counterparts.

Practical implications

Demonstrates the importance of conducting a relational analysis when studying texts, and of establishing the context in which words are used. Broadly, there is little evidence of convergence of outlook between entities coming from different roots and traditions.

Originality/value

Contains good advice for anyone setting out to establish a (hopefully) convergent institution, showing that is is virtually impossible for corporate‐minded members to implement traditional aspirations successfully.
Teaching and technology transfer as alternative revenue streams
Authors: Van Hoorebeek Mark , Marson James
Published: January 2005

Purpose

The purpose of this paper is to assess the financial and intellectual issues facing the university sector as many institutions in the UK pursue alternative revenue streams. As a consequence to the increasing financial pressures, university departments are increasingly exposed to new forms of potential litigation and also face the risk to the prestige of their university and departmental brand.

Design/methodology/approach

A theoretical and analytical approach is adopted whereby an introduction to the topic of revenue streams is presented before a review is conducted of the two most prominent and important streams available to the higher education sector – teaching and technology transfer. The paper furthers this analysis through a discussion of the accompanying legal consequences to UK universities and offers strategies to be adopted by such institutions to avoid these pitfalls.

Findings

The investigation has identified that the pursuit of additional sources of money from teaching and technology transfer pose significant risks and should only be considered after a rigorous analysis of the associated cost by institutional and departmental management structures.

Originality/value

The paper offers an insight into the experience of litigation and the intellectual problems encountered by university departments in the USA. This evidence is utilised to consider how it may provide UK‐based counterparts with a guide to avoid similar problems. It will be of relevance to practitioners, managers and strategic planners in the university sector.
Multicultural education knowledgebase, attitudes and preparedness for diversity
Authors: Wasonga Teresa A.
Published: January 2005

Purpose

The paper aims to investigate the effect of multicultural knowledgebase on attitudes and feelings of preparedness to teach children from diverse backgrounds among pre‐service teachers. Currently issues of multicultural education have been heightened by the academic achievement gap and emphasis on standardized test‐scores as the indicator of learning.

Design/methodology/approach

This descriptive study was conducted using surveys. A variety of data were collected through pre‐ and post‐tests. Questionnaires included Multicultural Content Test‐Educational (MCCT‐E), Multicultural Questionnaire (MC), and Preparedness Survey (PS). Descriptive statistics were used for data analysis.

Findings

Results indicated that a class in multicultural education significantly increased knowledge about diversity, attitudes towards multiculturalism, and levels of preparedness to teach children from diverse backgrounds. There was no correlation between multicultural knowledge and attitudes and between attitudes and preparedness to teach children from diverse backgrounds.

Practical implications

As teacher education evolves, there is need to rethink opportunities to learn how to teach children from diverse backgrounds beyond multicultural knowledgebase. More extensive and well integrated methods (direct experiences, mentorship, observing and working in authentic settings) are recommended. These methods enhance internalization of concepts, and ability to confront fears, misconceptions and misinformation during teacher preparation. This study suggested that teacher education programs should provide more sustained interaction with diversity issues and/or children of diverse backgrounds in order to transform the gain in multicultural attitudes into practice.

Originality/value

The study challenges the assumption in teacher preparation programs that knowledge transforms pre‐service teachers’ attitudes and preparedness to teach children from diverse backgrounds.
Prediction of girdle's pressure on human body from the pressure measurement on a dummy
Authors: Fan J. , Chan A.P.
Published: January 2005

Purpose

This paper reports on the development of a method for the prediction of clothing pressure of girdles on the human body.

Design/methodology/approach

In this paper, we propose to use a standard mannequin dummy to measure the clothing pressure of girdles and from which to predict the pressure on the different human body. An improved mathematical programming method for numerical simulation of cloth wrinkling is investigated.

Findings

In general, the prediction equations of the model are effective in estimating the clothing pressure on the human body from the clothing pressure on a standard mannequin dummy.

Practical implications

The method may be used by the manufacturers of girdles to test their products on a dummy to see whether the pressure distribution is satisfactory to the targeted group of consumers. It can also be used by consumers to assess the suitability of girdles based on the estimated clothing pressure, which may be predicted from the pressure pre‐tested on a dummy and the consumer's body characteristics.

Originality/value

Direct measurement of clothing pressure on human body for the evaluation of pressure garments is time consuming, expensive. It is therefore desirable to predict the girdle's pressure instead of the direct measurement on human subjects. The method may be used by manufacturers of girdles as well as by consumers.
Towards quality e‐service in the public sector:
Authors: Ancarani Alessandro
Published: January 2005

Purpose

To define and test an approach for the evaluation of the quality of e‐service provided in the LPS sector.

Design/methodology/approach

The study hypothesises a correlation among e‐service content quality, technological complexity of web sites, and the application of criteria for assessing efficiency, effectiveness, and transparency through organisational re‐engineering induced by e‐service. A model for describing the e‐service quality in the local public service sector is then defined.

Findings

Provides a methodology for measuring the quality of e‐service in terms of functional quality. It is based on the relationship between benefits for customers and web site technological complexity, assumed to be represented by the level of organisational changes adopted by firms.

Research limitations/implications

It is necessary to analyse organisational changes actually applied. It would be important to discuss in detail the relevant dimensions of e‐service quality in the public sector.

Practical implications

The proposed approach should allow managers operating in public‐service organisations to develop useful operational frameworks for e‐service quality‐control systems – based on an analysis of the interactions and transactions made available to their stakeholders.

Originality/value

This paper addresses the increasing demand for transparency, efficiency, and effectiveness in e‐service provision in the local public service sector. It provides a framework for understanding how the e‐service is provided, how it can be evaluated, and how to assess e‐service quality in terms of the content of the developed web sites.
Customer service quality in the Greek Cypriot banking industry
Authors: Arasli Huseyin , Mehtap‐Smadi Salime , Turan Katircioglu Salih
Published: January 2005

Purpose

To measure the service quality perceptions of Greek Cypriot bank customers and to examine the relationship between service quality, customer satisfaction and positive word of mouth, in the light of changing bank market dynamics due to EU accession.

Design/methodology/approach

A total of 260 retail bank customers responded to a Greek translated version of SERVQUAL. After descriptive and factor analysis, multivariate regression analysis was used to estimate the impact of service quality dimensions on overall customer satisfaction and the impact of satisfaction on positive word of mouth.

Findings

The SERVQUAL scale proved to be of a three‐dimensional structure in this study. Results revealed that the expectations of bank customers were not met where the largest gap was obtained in the responsiveness‐empathy dimension. Reliability items had the highest effect on customer satisfaction, which in turn had a statistically significant impact on the positive word of mouth.

Research limitations/implications

There were some difficulties in conducting interviews, which may have restricted the potential sample size. Future research could be directed at how the service is delivered by front‐line employees.

Practical implications

Findings of this study will help Greek Cypriot banks to redefine their corporate image to one that is customer‐focused and emphasizes service quality. The findings will also be important for other countries that need to restructure their banking system as a prerequisite to EU membership.

Originality/value

This study assesses the five‐factor fit of the much debated SERVQUAL instrument to a new country setting, that of Cyprus, whose already developed banking system has undergone significant restructuring prior to EU accession.
An empirical investigation of the role of culture on service recovery expectations
Authors: Kanousi Argyro
Published: January 2005

Purpose

To investigate the impact of culture on service recovery expectations.

Design/methodology/approach

Service recovery is measured through a recently developed instrument (RECOVSAT), while culture is measured through Hofstede's cultural dimensions. A total of 200 respondents completed the survey. The primary statistical technique used is multiple regression analysis.

Findings

The findings support the hypothesis that culture has an impact on service recovery expectations. Three of the five cultural dimensions (i.e. individualism, masculinity, and long‐term orientation) are associated with service recovery expectations. In particular, individualism is linked to higher expectations about empowerment and lower expectations about explanation. Masculinity is associated with higher expectations about the need for explanation and tangibles, whereas long‐term orientation is linked to higher expectations about tangibles.

Research limitations/implications

The study examines service recovery in traditional (as opposed to online) settings.

Practical implications

Four different strategies are recommended for managing service recovery across different cultures.

Originality/value

Findings have important implications for managers interested in the globalization of services.
Transformational leadership and service quality in UAE hospitals
Authors: Jabnoun Naceur , Juma AL Rasasi Aisha
Published: January 2005

Purpose

This paper investigates the relationship between transformational leadership and service quality in UAE hospitals. The paper first determined the level of satisfaction of patients with the service quality they received. The paper also analyzed how hospital employees perceived the dimensions of transformational and transactional leadership of their leaders. Finally, the relationship between the dimensions of service quality and those of transformational and transactional leadership was investigated

Design/methodology/approach

Two questionnaires were administered. The first questionnaire addressed service quality using an adapted SERVQUAL. The second one addressed transformational and transactional leadership using the multi‐level leadership questionnaire. The first questionnaire was distributed to patients of six major UAE hospitals while the second one was distributed to employees of the same hospitals. Data were collected and analyzed using SPSS.

Findings

The paper found that UAE patients were generally satisfied with the service quality rendered by their hospitals. It however found that hospital employees had a low rating of their leaders in terms of the transformational leadership and contingent reward. Finally, service quality was found to be positively related to all dimension of transformational leadership and the transactional leadership dimension of contingent reward. The two dimensions of active exception and passive avoidant leadership were negatively related to service quality.

Originality/value

This paper bridged an important gap in the literature by addressing the relationship between service quality and transformational leadership. It provided important guidelines for managers on the dimensions of leadership that needed to be enhanced in order to improve service quality.
Multi‐nozzle deposition for construction of 3D biopolymer tissue scaffolds
Authors: Khalil S. , Nam J. , Sun W.
Published: January 2005

Purpose

To introduce recent research and development of biopolymer deposition for freeform fabrication of three‐dimensional tissue scaffolds that is capable of depositing bioactive ingredients.

Design/methodology/approach

A multi‐nozzle biopolymer deposition system is developed, which is capable of extruding biopolymer solutions and living cells for freeform construction of 3D tissue scaffolds. The deposition process is biocompatible and occurs at room temperature and low pressures to reduce damage to cells. In contrast with other systems, this system is capable of, simultaneously with scaffold construction, depositing controlled amount of cells, growth factors, or other bioactive compounds with precise spatial position to form complex cell‐seeded tissue constructs. The examples shown are based on sodium alginate solutions and poly‐ε‐caprolactone (PCL). Studies of the biopolymer deposition feasibility, structural formability, and different material deposition through a multi‐nozzle heterogeneous system are conducted and presented.

Findings

Provides information about the biopolymer deposition using different nozzle systems, the relations of process parameters on deposition flow rate and scaffold structural formability. Three‐dimensional alginate‐based scaffolds and scaffold embedded with living cells can be freeform constructed according to various design configurations at room temperature without using toxic materials.

Research limitations/implications

Other biopolymers may also be studied for structure formation. Studying cell viability and cellular tissue engineering behavior of the scaffolds after the cell deposition should be further investigated.

Practical implications

A very useful and effective tool for construction of bioactive scaffolds for tissue engineering applications based on a multi‐nozzle biopolymer deposition.

Originality/value

This paper describes a novel process and manufacturing system for fabrication of bioactive tissue scaffolds, automatic cell loading, and heterogeneous tissue constructs for emerging regenerative medicine.
Development of nickel‐titanium graded composition components
Authors: Domack M.S. , Baughman J.M.
Published: January 2005

Purpose

Three layer‐additive manufacturing methods were evaluated to producing nickel‐titanium graded composition material. One potential application is fabrication of attachment clips that join thermal protection systems to launch vehicle structure. Thermal gradients during flight generate excessive bending and shear loads that limit the service lifetime of the Inconel clips currently used. It is envisioned that a graded composition component could be tailored to reduce the stress concentrations.

Design/methodology/approach

Deposits with nearly continuous composition grade were built from Ti‐6‐4 and Inconel 718 powder using laser direct metal deposition. Layered deposits were produced by flat wire welding from Ti‐6‐4 and Inconel 718 wire. Ultrasonic consolidation was used to produce layered deposits from pure nickel and commercially pure titanium foils. Microstructure, bond line morphology, chemical composition, and reaction phases were characterized.

Findings

All three manufacturing methods require further development before graded composition material can be reliably produced. Laser direct metal deposition samples exhibited coarse dendritic microstructures and significant elemental segregation. Chemistries varied from calculated targets by up to 20 percent and macroscopic cracking occurred for chemistries greater than 60 percent Inconel 718. Flat wire welded deposits exhibited good mixing between the wire layers, however brittle cracking occurred adjacent to a 5 μm thick reaction layer. Ultrasonically‐consolidated samples demonstrated metallurgical bonding between pure Ni and commercially pure (CP) Ti foils, with material reaction limited to a 1 μm layer.

Originality/value

Producing nickel‐titanium graded composition materials had not been attempted by the selected manufacturing methods. A refined experimental program is needed to resolve the remaining technical issues.
Repeater insertion in global interconnects in VLSI circuits
Authors: Chandel Rajeevan , Sarkar S. , Agarwal R.P.
Published: January 2005

Purpose

Delay and power dissipation are the two major design constraints in very large scale integration (VLSI) circuits. These arise due to millions of active devices and interconnections connecting this gigantic number of devices on the chip. Important technique of repeater insertion in long interconnections to reduce delay in VLSI circuits has been reported during the last two decades. This paper deals with delay, power dissipation and the role of voltage‐scaling in repeaters loaded long interconnects in VLSI circuits for low power environment.

Design/methodology/approach

Trade off between delay and power dissipation in repeaters inserted long interconnects has been reviewed here with a bibliographic survey. SPICE simulations have been used to validate the findings.

Findings

Optimum number of uniform sized CMOS repeaters inserted in long interconnects, lead to delay minimization. Voltage‐scaling is highly effective in reduction of power dissipation in repeaters loaded long interconnects. The new finding given here is that optimum number of repeaters required for delay minimization decreases with voltage‐scaling. This leads to area and further power saving.

Research limitations

The bibliographic survey needs to be revised in future, taking the various other aspects of VLSI interconnects viz. noise, cross talk extra into account.

Originality/value

The paper is of high significance in VLSI design and low‐power high‐speed applications. It is also valuable for new researchers in this emerging field.
An overview of the state of environmental assessment education at Canadian universities
Authors: Stelmack Colleen M. , Sinclair A. John , Fitzpatrick Patricia
Published: January 2005

Purpose

Environmental assessment (EA) is a proactive planning tool designed to consider the ecological, cultural, socio‐political and economic impacts of potential projects, making it a major tool for achieving sustainable development. Meaningful EA requires a bridging of the natural sciences with the social sciences to broaden understanding of the overall environmental impacts of development projects on humans, the natural environment and other organisms. As a result of this complexity, education and training needs are great. The purpose of this paper was to consider EA educational opportunities at Canadian universities and to test a model for the analysis of the state of such education.

Design/methodology/approach

The research design used a qualitative interactive approach, including a survey of 2001 university course calendars, participant observation and semi‐structured interviews.

Findings

Results indicate that the number of universities offering EA courses has tripled to 40 since the mid‐1980 s. While this is a positive finding, data illustrate that the bulk of the courses offered are survey‐oriented and introductory in nature, with little opportunity to specialize. This cursory approach is exacerbated by a lack of teaching resources and instructor development. Despite the nature of the courses offered, many professors encourage critical thinking and use innovative teaching techniques, including role‐playing, to promote self‐reflection. In fact, the interdisciplinary approach to the curricula and the promotion of critical thinking outside disciplinary boundaries are two strengths of current EA programming.

Originality/value

In light of this state of formal EA education in Canada, more research and international level dialogue are warranted.
A call for sustainability education in post‐secondary outdoor recreation programs
Authors: O'Connell Timothy S. , Potter Tom G. , Curthoys Lesley P. , Dyment Janet E. , Cuthbertson Brent
Published: January 2005

Purpose

The purpose of this paper is to examine the link between sustainability education and outdoor education and to encourage outdoor recreation educators to evaluate their programs with regard to sustainability and sustainable living.

Design/methodology/approach

This paper starts by presenting several factors that currently hinder the delivery of sustainability education in outdoor recreation training programs. It then turns to a presentation of Lefebvre's sustainability education framework, which offers a helpful structure for integrating sustainability education into outdoor recreation academic curricula.

Findings

Although there are programs that have successfully implemented sustainability training into their curricula, there are many factors that serve to hinder the education of outdoor recreation students in the philosophy and techniques of sustainability and sustainable living. No doubt these impediments pose critical challenges to those offering academic training programs. These challenges must be identified, met and overcome if the profession is to contribute, as it should, not only to local, national and global sustainable outdoor recreation, but also to sustainable living in general.

Originality/value

It is hoped that this paper will encourage educators of post‐secondary outdoor recreation to better equip their students to introduce and teach others with respect to sustainable living values and practices.
Intellectual capital reporting and credit risk analysis
Authors: Guimón José
Published: January 2005

Purpose

Aims to increase our understanding of the role of intangibles in credit risk analysis and of the main factors which enable or disable the impact of intellectual capital (IC) reports.

Design/methodology/approach

Discusses recent findings from the European Union‐funded E*Know‐Net project (2001‐2003) and reviews other works on the subject. This literature review is complemented with two case studies. The first presents the results of an experimental workshop with 12 credit risk analysts from Banco Santander Central Hispano, a major Spanish bank. The second case study looks at how the European Investment Bank integrates intangibles into its project appraisal process.

Findings

Provides a comprehensive conceptual framework to analyze the impact of IC reporting in credit risk analysis. Argues that there is a significant gap between the perceived potential impact of IC reports and their real impact in practice, and proposes a classification of the barriers in the market for corporate information that help explain this apparent paradox. The case studies presented illustrate some of the factors that enable or disable the impact of IC reporting in practice.

Originality/value

Increases understanding of the relevance and impact of intangibles and IC reports in the lending process. Draws conclusions for companies, credit institutions and policy makers.
A framework of intangible valuation areas (FIVA)
Authors: Green Annie , Ryan Julie J.C.H.
Published: January 2005

Purpose

This study investigates the adequacy of existing intangible asset models and defines and codifies common principal valuation drivers of intangible assets for use in enterprise balanced scorecard valuation practices of information technology (IT) firms.

Design/methodology/approach

Existing intangible asset balance scorecard valuation models and value chain models are evaluated to extract their value components and align them with performance‐based activities of the business enterprise to define a common taxonomy of value drivers of intangible assets. Chief executive officers (CEOs), chief finance officers (CFOs) and “other executives” of IT firms validate the taxonomy.

Findings

IT firms that use a standard and consistent taxonomy of intangible assets could increase its ability to identify and account for more intangible assets for measurement and valuation.

Research limitations/implications

This study is limited to the Washington Metropolitan Area, is a single sector study (IT firms), the target audience is CEOs and CFOs; and emphasis is on the Score Card (SC) type model as classified by Sveiby. Future studies could expand the geographic circumference, the scope to other industry sectors, and the target audience to other decision makers

Practical implications

The framework of intangible valuation areas (FIVA) allows a business to identify and link performance measurements/indicators to its intangible value drivers. It supports the capture and subsequent evaluation of leading and lagging indicators in the achievement of a knowledge management strategy.

Originality/value

FIVA provides a framework to have command of and access to effective utilization of business resources and knowledge, to develop, sustain and enhance its mission effectiveness and/or competitive advantage.
Identifying tangible costs, benefits and risks of an investment in intellectual capital
Authors: MacDougall Shelley L. , Hurst Deborah
Published: January 2005

Purpose

The use of contingent knowledge workers may be an efficient means of investing in an organization's intellectual capital. However, exposing contingent workers to private, key competitive knowledge is considered risky. A study was undertaken to collect the costs, benefits and losses experienced by organizations that had contracted contingent knowledge workers to develop intellectual capital.

Design/methodology/approach

A purposive cross‐section of senior managers of knowledge‐intensive organizations were interviewed regarding the tangible benefits, costs, perceived risks, and experienced losses from contingent knowledge worker arrangements. The constant comparison method of analysis was used.

Findings

The data revealed perceived increases in flexibility, expertise, creative stimuli, and knowledge bank development. These benefits were believed to have bottom‐line impact through product and process improvements and innovations, and operational efficiencies. The managers did not perceive much risk or experience material losses as a result of the contingent knowledge worker arrangements.

Research limitations/implications

These findings are based on interviews with a small group of organizations. Although not generalizable, they present an interesting contrast to previous researchers’ conclusions regarding the use of contingent knowledge workers. Further empirical work is needed to test the degree to which this study's findings can be generalized.

Practical implications

Contrary to recent literature, this study suggests that contracting contingent knowledge workers to develop in‐house intellectual capital is worth the risk.

Originality/value

The study presents a divergent viewpoint on the contracting of contingent knowledge workers. It also initiates research on rational evaluation of investments in intellectual capital, which constitutes an important contribution to the area of knowledge management. It also contributes to the ongoing research on intellectual capital valuation.
Annual report IC disclosures in The Netherlands, France and Germany
Authors: Vergauwen Philip G.M.C. , van Alem Frits J.C.
Published: January 2005

Purpose

This paper replicates and extends the Bontis research on intellectual capital (IC) disclosures in Canadian companies and also elaborates on the Beaulieu et al. research on disclosures by Swedish firms.

Design/methodology/approach

The paper studies IC disclosures by French CAC‐40, Dutch AEX and German XETRA‐DAX publicly‐listed companies for the years 2000 and 2001. The paper also discusses country‐specific arguments in favour of and against voluntary disclosure by such companies and searches both the annual reports and financial statements for IC hits.

Findings

Applying the Gray‐scale to categorise countries, the paper finds not only that voluntary IC disclosure significantly differs between these countries, but also that this difference can be explained by country‐specific regulation and auditor conservatism.

Research limitations/implications

The paper only studies Dutch, French and German IC disclosures in annual reports and financial statements. These three countries are European Union member states but “differ” significantly from one another. The differences discussed in this paper, however, are by no means exhaustive, nor do they picture the “European situation” in full.

Practical implications

The paper recognises that the intangible nature of IC creates tension with current country‐specific legislation and strongly calls for convergence of applicable accounting standards and practices because of the increasing importance of IC and because of the improvement of corporate governance and policy making.

Originality/value

The paper not only extends (or fine‐tunes) previous research, but also links with the literature that discusses the consequences of country‐specific characteristics for accounting standards and practices.
Intellectual capital performance determinants and globalization status of Greek listed firms
Authors: Mavridis Dimitrios G.
Published: January 2005

Purpose

To present a study analyzing the intellectual performance of Greek listed corporations on the Athens Stock Exchange under the distinctive aspect of being a “globalized” or “localized” firm.

Design/methodology/approach

Due to the used VAIC™ method the firm's performance is researched under its intellectual (IC) and physical (CA) aspect. The investigation confirms the existence of some semantic – added value‐based – performance differences by using predictor variables (discriminant analysis) and factors or “drivers” (factor analysis) influencing the actual “globalization status quo”.

Findings

States that “localized firms” are the distinct small technocratic, blue‐collar intellectual performers while the “globalized” ones are the large plutocratic, white‐collar intellectual performers.

Research limitations/implications

There is a need to analyze data of more corporations and for a longer time period in order to prove clearly the assumptions of the VAIC™ method. Additional comparative research with other (international) corporations will prove (or not) the above findings concerning intellectual differences due to the “globalization” status.

Practical implications

Offers an international comparative research possibility for “advanced” researchers in academia or praxis and enables “beginners” to learn a way of measuring intellectual capital performance.

Originality/value

This paper is an original research based on confirmed data of listed firms, using a “simple” but excellent method, in order to highlight the intellectual phenomenon in a “rational” (metric) way.
Intellectual capital reports in India: lessons from a case study
Authors: Ordoñez de Pablos Patricia
Published: January 2005

Purpose

In 1994 the Swedish insurance company Skandia published the first intellectual capital report. Following these steps, other European companies decided to report on intangible resources. The Indian company, Reliance Industries Limited, published the first Indian intellectual capital report in 1997. Later other Indian companies also started to build and publish this new type of corporate report. Now the question is: are there any differences between Indian intellectual capital reports and European intellectual capital reports? If so, what ideas can be derived from these differences?

Design/methodology/approach

A case study was carried out to analyse how Indian firms build the intellectual capital report. In particular three leading Indian firms were selected: Reliance Industries Limited, Balrampur Chini Mills, and Shree Cement Limited.

Findings

The paper offers insights into how leading Indian firms measure and report knowledge‐based resources. The Indian intellectual capital report does not focus on the business model, values, mission and vision and/or knowledge management issues as in the case of European intellectual capital reports. It presents a “narrative” style. This is a major distinctive feature of Indian reports.

Practical implications

The case study may help other companies to build the intellectual capital report. As the paper also provides a comparative view of Indian and European intellectual capital reports, managers can decide which approach better fits their firms.

Originality/value

Most papers on intellectual capital measuring and reporting focus on European firms. However, this pioneer paper offers some insights into the reporting of intellectual capital in Indian companies.
Implementing a performance measurement system capable of creating a culture of high performance
Authors: Robson Ian
Published: January 2005

Purpose

To show how measurement systems and the way they are implemented can have a critical impact in either encouraging or discouraging a culture of high performance.

Design/methodology/approach

This paper outlines a “systems view” of organisations that assist in combining the knowledge of both measurement and psychology into a practical approach that encourages a culture of high performance. It outlines examples of measurement systems that have been specifically designed to change perceptions and behaviours. These implementations transformed performance levels within a matter of months.

Findings

When measurement systems are designed using the appropriate psychological principles, there can be a rapid change in staff behaviour that automatically leads to improved performance.

Research limitations/implications

The psychological conditions for improving performance can be readily reproduced, but more research evidence is required to ensure widespread acceptance and use of this approach to performance improvement.

Practical implications

Measurement systems should be designed and implemented from a psychological and performance control perspective. When they are designed in this way, organisations can rapidly achieve substantial improvements in performance.

Originality/value

This paper shows how, by combining critical aspects of psychology with the knowledge of measurement within organisations, measurement systems can be designed and implemented to encourage a complete culture of high performance. The approach can assist all managers that want to change both the culture of their organisations whilst simultaneously improving overall performance.