bluuebunny/crossref_metadata_2025 huggingface dataset:
Phillips Curve Analysis: Some Experiences from Pakistan′s Economy
Authors: Aynul Hasan M.
Published: May 2006

Some structural evidence indicating a substantial degree of inertia
in commodity prices in Pakistan within the context of a complete
rational expectations macroeconomic model is provided. The evidence also
supports the existence of a short‐run Phillips curve for Pakistan for
the period 1972(1) to 1981(4). What is more interesting is the existence
of a long‐run “trade‐off” between excess demand for labour
and inflation despite the fact that inflationary expectations are
assumed to be rational.
Macrostabilisation Policy in Mainland China’s Open Economy
Authors: Chen Chien‐Hsun
Published: May 2006

A general equilibrium model for mainland China′s open economy is formulated and used to examine the effect of stabilisation policy on the internal and external balances. An expansionary monetary or fiscal policy in particular through its effect on consumption and labour supply raises aggregate supply. However, the effect on the external balance is ambiguous. The issue of trade‐offs between internal and external balances does arise; if the effect on production is greater than that on consumption, the trade balance will not be ameliorated.
The ecowall timber frame system
Authors: Pitts Geoff
Published: May 2006

Describes the development, application and benefits of ecowall, an
evolutionary but innovative concept in timber frame walling designed by
the Timber Research and Development Association (TRADA) in conjunction
with the Gimson Timber Group. Explores the several ways in which ecowall
redefines conventional timber frame and explores its environmental
aspects.
Penthouse conversion in London′s West End
Authors: Shutler R.A.
Published: May 2006

Describes the conversion of the roof space of Bickenhall Mansions
in London W1 into 15 double height penthouses, coupled with an extra
renovation of the building and internal refurbishment of the common
areas. Details the surveys, design, construction, programming and cost
of the process.
How Property Can Help Organisations Achieve their Objectives
Authors: Roberts Simon
Published: May 2006

Survey reports have illustrated that most organisations manage
their properties poorly – there is a seeming lack of involvement
of property thinking in strategic planning and execution. However, there
are exceptions to this generalisation, and some of the good practices
are highlighted and methods by which they can be used more effectively
discussed. It is found that the key message is to integrate
“property” into the overall management process and to
understand how the property market works and the constraints involved.
It is the duty of property professionals to preach the need for
integration in a format that senior management can understand.
Managing the Office Environment — Getting It Right
Authors: Carver Michael
Published: May 2006

Many facilities managers are expected to contribute to key
decisions regarding building maintenance without having any background
knowledge of engineering services. The contents of two courses which
address this need are described. The courses are designed to create an
awareness of the value of good engineering and to give some insight into
some of the more important concepts in building engineering.
Keeping Quality on Track at Union Carbide
Authors: Lavery Roger
Published: May 2006

In 1986 Union Carbide introduced a barcode‐oriented and data
collection system into their US operation. It replaced time‐consuming,
error‐prone manual administrative methods. It integrated well with the
existing computer system and was accepted by staff. Significant cost
savings were made owing to a more efficient allocation of manpower and
improved quality control.
Unlocking Your Full Potential
Authors: Lothian Andrew
Published: May 2006

There are enormous differences in individual results and
performance throughout any organisation. By way of a simple formula it
is stated that any individual can fulfil his/her full potential in any
sphere of life by developing the correct – a positive –
attitude.
Software Project Management: The Role of the Consultant
Authors: Metcalf Bill
Published: May 2006

The benefits accruing from the adoption of project
management are outlined with particular respect
to software production. The author′s experience
as a consultant during the adoption of project
management by a world‐leading solid‐modelling
company is described. This was a people problem:
the management strategy was to plan the work
of all the engineering staff. This required extensive
training in project teamwork and the key
appointment of a project co‐ordinator to stage
manage developments. The exercise was very
successful.
Australian Automobile Industry: JIT Production and Labour Relations
Authors: Buxey Geoff , Petzall Stanley
Published: May 2006

The Australian vehicle industry has always
struggled to remain viable despite relying heavily
on government protection. Now it faces the
prospect of competing on its own merits, and has
turned to JIT as one way to reduce manufacturing
costs. However, the resultant exposure of the total
supply network to the effects of isolated strikes
has become a major concern.
This article traces relevant events since JIT
became commonplace. The gravity of the situation
has forced the principal union and the motor
corporations to co‐operate more, but there are
fewer restraints on the other unions representing
small groups in a host of supplier firms. Attempts
are in train to address these structural difficulties
too, but they have been greeted with some
scepticism.
Cutting the Gordian Knot of Misguided Performance Measurement
Authors: Vollmann Thomas E.
Published: May 2006

Well over 50 per cent of a manufacturing company′s
resources are found in Operations. Long‐ and short‐term
success demands deploying these resources
– money, time, material and people – on the right
problems and their solution.
Unfortunately, traditional accounting‐driven
performance measurements are not doing enough
to facilitate this. Nowadays, the numbers often
hinder rather than help execute business strategy
effectively. Frontline managers perceive, rightly, that
the cognitive overload accumulating in their “in”
boxes has little relevance to business success.
Differences of opinion occur between various
management levels and/or functional areas over
what is really important, and whether or not the
system measures the strategy. Resolving these
differences can get the whole company executing
the business strategy as a team.
P/OM as a Career
Authors: Helms Marilyn M.
Published: May 2006

In an attempt to understand student attitudes
better towards P/OM (production and operations
management) classes and P/OM careers, a pre‐and
post‐class survey was administered to
students enrolled in a required MBA‐level P/OM
class. Findings indicate that students do not fully
understand P/OM issues or how the P/OM
functional area relates strategically to other
organisational areas.
Students had almost no interest in P/OM careers,
and before participating in the strategically‐focused
class, students had little desire to include a P/OM
class in their core MBA course requirements.
Results of this study may explain general attitudes
towards P/OM as well as the declining number
of students choosing P/OM as a major.
Suggestions for changing these attitudes are
discussed.
Interlending in Ireland
Authors: Kelly Annette
Published: May 2006

Describes the Irish interlending system and the functions of the
(Irish) Library Council. Looks at the future of interlending and the
findings of the Working Group of the Committee on Library Co‐operation
in Ireland. Details the recommendations for future development accepted
by this Committee.
The development of interlending in the USSR
Authors: Prosekova SN
Published: May 2006

Describes the development of interlending in the former Soviet
Union. Notes that the system faces problems caused by the absence of an
overall framework of co‐operation within the library sector and the
particular difficulties of international lending caused by budget and
currency. Concludes that the further development of interlending in the
former Soviet Union is dependent on fast and efficient communications.
Interlibrary lending in Yugoslavia: with special reference
to the Central Medical Library in Ljubljana
Authors: Juznic Primoz
Published: May 2006

Describes the use made of the interlending services in a country
“with a high level of political conflict and national
diversity”. Examines areas of science and politics in the former
Yugoslavia, journal collections, automation and costs. Concludes that
standardisation at the highest level is required and that library
co‐operation in the former Yugoslavia can “rise above the problems
caused by the hostilities in the political environment”.
Interlending and document supply: A review of recent
literature: XX
Authors: Barwick Margaret M
Published: May 2006

Surveys efforts towards co‐operation in interlending within
countries including Hungary, Italy, Nigeria, Ghana, Germany and Latvia.
Discusses barriers to European interlending and a formula for the size
of the European interlending market is given. Interlending protocol and
advances in facsimile transmission are described. A methodology of
estimating interlending costs, DOCMATCH II, is introduced.
A European‐wide survey of interlending and document supply
Authors: Cornish Graham P
Published: May 2006

A summary of a report to UNESCO with the results of a study
examining various aspects of interlending and document supply throughout
Europe. Examines the size and nature of collections available for
interlending, the state of union catalogues and the use of new
technology. Concludes that there is considerable disparity in practice
and development throughout Europe with differences in financial and
professional practices and uneven development of union catalogues.
Document supply in Eastern Europe: Problems and prospects
Authors: Cornish Graham P
Published: May 2006

Examines problems and prospects for document supply in Albania,
Bulgaria, the Czech and Slovak Republics, Hungary, Poland Romania and
the former Yugoslavia. Details national patterns of demand, acquisitions
problems, interlibrary communications and methods of transmission of
documents. Notes problems of payment and proposes a voucher scheme.
Considers future possibilities and suggests action by Western libraries
to assist the Eastern European region. Concludes that much effort will
be needed in the region to provide services comparable with those of the
West.
Piggybacking: A Quick Road to Internationalisation
Authors: Terpstra Vern , Yu Chwo‐Ming J.
Published: May 2006

The issue of “piggybacking”, an old and early form of
strategic partnering, is addressed. In particular, piggy‐backing is
discussed as a strategy to serve foreign markets, especially where the
market has high entry barriers. The main requirements for piggybacking
are producing quality goods and finding firms to carry them for you.
Piggybacking is a viable alternative for firms with limited exporting
activities, limited resources and lack of foreign market knowledge. The
authors assess the pros and cons for both “carrier” and
“rider”, and give case examples of recent piggy‐backing
activity, including the implications for developing countries.
A Note on ″Passage to India: A Marketing Perspective″
Authors: Naidu G.M.
Published: May 2006

“Passage to India”, in spite of encountering some
difficulties and limitations, could be a worthwhile endeavour. India is
an attractive foreign market for Western business firms. The market Size
is substantial and the growth is impressive. The author provides
additional observations and guidelines for companies considering doing
business in India.
Internationalization: Introduction and Overview
Authors: Young Stephen
Published: May 2006

This is the lead article to this special issue of International
Marketing Review focusing on the internationalisation process of
firms. It elaborates on the importance of the topic and provides an
overview of the seven selections included in the issue. Observations of
the Single European Market and implications for the internationalisation
strategies of firms both within and outside the European Community are
offered.
International Marketing Synergy: The Case of American
Trading Companies and Debt‐Equity Swaps
Authors: Friedmann Roberto
Published: May 2006

Debt‐equity swaps are currently very popular instruments to reduce
debt obligations by developing countries. American trading companies can
now be formed with equity participation of US banks and can be exempt
from routine anti‐trust legislation as a result of recent legislation.
This article suggests that debt‐equity swaps can prove to be a powerful
tool for enhancing the formation of new American trading companies and,
in the case of existing ones, add to their ability to establish a
presence in foreign markets.
Pricing and Financing Practices of Industrial Exporting
Firms
Authors: Thach Sharon V. , Axinn Catherine N.
Published: May 2006

This article reports the findings of an investigation into pricing
and financing practices of exporting firms. The research addressed the
relationship between commitment to exporting and level of export
achievement with the uses of various tactical options in the area of
pricing and finance. Firms in the machine tools industry in two
countries were studied so that country of origin effects could be
examined. Results show that commitment and success are strongly
associated while there is some variability in the use of pricing and
financing practices by the country of origin of the exporting firms.
Commitment is shown to have some influence on relationships between (1)
country of origin and financing practices and (2) financing practices
and success.
Culture‐specific Marketing Communications: An Analytical
Approach
Authors: Kale Sudhir H.
Published: May 2006

Cultural factors have tremendous impact on cross‐national
communication, and it is in the area of cross‐cultural communications
that most blunders in international marketing occur. Using Hofstede′s
four discussions of culture, this article provides a generalisable
framework to assess the effectiveness of cross‐cultural communication.
The application of the proposed framework has been demonstrated in the
context of promoting international tourism.
Italian Banks: Competition and Competitive Strategies
Authors: Mottura Paolo , Munari Luciano
Published: May 2006

The structure of banking sectors varies
considerably between European Community
countries. The advent of the Single Market in 1992
may, therefore, be accompanied by significant
restructuring in those countries with hitherto
relatively fragmented banking sectors. Such a
situation is highlighted with an overview of Italian
banking – the evolution of bank‐market relations
is described, changes in competition are outlined
and the emerging competitive strategies are
assessed.
Financial Centres in Asia: Implications for Bank Marketing in Hong Kong
Authors: Young Kitty , Mun Kin‐Chok
Published: May 2006

In recent years, the Asian financial market has
grown in significance and Hong Kong, Tokyo and
Singapore are all striving for an increasing share
in the market. In this article the authors examine
the strengths and weaknesses of the three centres
and discuss the role of each. It appears that Tokyo
will become the primary Asian financial centre,
with Hong Kong acting as a regional centre
focusing on business with China, and Singapore
likely to develop a market niche in special financial
instruments and on serving the Southeast Asia
market. The authors analyse the implications of
these developments on the marketing strategies
of different types of banks in Hong Kong.
Bank Marketing in a Changing World
Authors: Andrew Kenneth
Published: May 2006

This monograph covers a number of key articles
and presentations by the author over the last
decade. The points contained in them reflect a
clear belief based on experience of creating
significant cultural change so that banks become
more market‐driven and customer‐orientated.
Many of the forecasts made in the articles have
become a reality in the marketplace.
This monograph begins with a description of
changes over the last decade: the introduction of
the marketing function into banks, consumer
responses, new competitors, technological
developments, and the impact of Government.
Marketing has faced many difficulties in the
banking industry and competitive breakthroughs
have not been easy to achieve. Many leaders in
the industry believe in business/marketing
strategy evolving in close association with IT
planning – this is the second topic, IT support
may be crucial.
The importance of advertising and management
of agency relationships is the subject of Chapter
3 – how can it be effectively used? Chapter 4
looks at the ways in which the consumer is
presently getting a better deal; Chapter 5
describes the marketing success of the NatWest
Piggy Bank within the context of a changing
marketing culture. A wider repertoire of
marketing techniques are used in the USA
(Chapter 6) but if they are to be used in the same
way here then the situation will need to
approximate more closely to that of the USA – credit
and credit cards are the particular focus and
the US market is more aggressive.
Chapters 7‐9 look at the future of financial services
marketing from the retailer′s perspective – the
retailer′s detailed approach to a possible new
business has distinctive strengths, but their actual
opportunities in this market may be restricted to
an extent by, for example, inexperience and so
lower credibility as vendors of some specialised
services like investment management.
Chapter 10 appraises the value and strategic
nature of market research. Chapter 11 considers
the movement of building societies into the wider
personal financial services marketplace, the
product′s role in the marketing mix, and the
impact of the Single Market in Europe. Chapter
12 singles out the cost‐effective technique of
automated vetting of customers′ creditworthiness
from the special viewpoint of the building society.
The monograph concludes with a discussion of
the changing market and future prospects: the
world of finance is no longer simple; money is no
longer the common denominator; the consumer
is now the focus; competition to provide services
is fierce; the future is exciting!
The Single European Market: The Challenge to Commercial Banking
Authors: Howcroft Barry , Whitehead Michael
Published: May 2006

The various opportunities and strategies afforded
to commercial banks by the advent of the Single
Market in 1992 are identified and assessed.
Proposed European financial legislation is outlined
and the implications for commercial banks are
examined. Particular emphasis is focused on the
banker‐customer relationship, considered to be
the single most important barrier to entry
confronting commercial banks in Europe.
Empirical evidence is analysed, both in terms of
the emerging strategies of individual institutions
and the developments in selected European
countries to support the findings.
Immigrants from Russia: A Marketing Challenge for Israel′s
Banks
Authors: Boneh Dan
Published: May 2006

The influx of new Russian immigrants to Israel is described with
the marketing challenge that it poses to Israeli banks. Some of the
salient characteristics of this wave of immigration are delineated as
well as the means employed by Israeli banks in the competition for new
accounts. Bank Hapoalim′s marketing strategy is described, including
in‐branch activity, advertising and promotion aids. Some research
findings from a survey among newly arrived Russian immigrants are
reported. The article discusses some of the social problems facing this
new immigration from Russia to Israel.
A Review of the Cast Iron Foundry Industry ‐ Its Past, Present and Future: Part 1. A Survey of the Industry
Authors: Griffiths A.J. , Cheema P.S. , Towill D.R.
Published: May 2006

The UK cast iron foundry industry is surveyed in terms of past performance, present situation and future trends. The traditional “feast or famine” image is discussed in terms of the actions required to improve quality, customer relationships and performance. The article highlights these relationships through its markets, business performance, process route and techological developments that support a new, streamlined, cost‐effective and efficient foundry industry of the 1990s.
Likelihood and Bayesian Estimation Methods for Poisson Process Models in Software Reliability
Authors: Bunday B.D. , Al‐Ayoubi I.D.
Published: May 2006

The contents and function of a computer package to fit reliability models for computer software are outlined. Parameters in the models are, in the first place, estimated by maximum likelihood estimation procedures. Bayesian estimation methods are also used and are shown to give estimates with a smaller variance than their MLE counterparts. An example of the application to a particular set of failure times is given.
Raising Statistical Literacy for Manufacturing Productivity
Authors: Goh T.N.
Published: May 2006

The key to increasing productivity in the manufacturing sector does not lie solely in high technology, but also in an environment in which personnel at all levels are operating with rational decisions and actions based on organised information. Inasmuch as uncertainties and changes are the features of all real‐world situations, appropriate means of measurement, analysis, prediction and control are indispensable; thus statistical tools have become a prerequisite to any productivity drive, those of statistical quality control being the most typical and best known. Some aspects of attaining proficiency in the statistical approach in an organisation are discussed from a management perspective.
Quality Service at National Westminster Bank ‐ The Continual Striving for Excellence
Authors: Goodstadt Paul , Marti Richard
Published: May 2006

The theme of this article is a reflection on the strategic importance of Quality Service, by staff from NatWest who are a major force in world banking. Amongst the main findings are that a Quality Service Programme which fosters continuous incremental improvement is an essential feature in NatWest′s vision and mission to remain the Number 1 Bank in the market‐place and that to maintain the interest of staff there is a need for new initiatives to be continuously injected into the programme. It is also pointed out that in the future the financial services market will become more competitive, and only those institutions which are totally committed to improving service and operational efficiency will survive.
The Market‐orientated Production Systems of Japanese Companies
Authors: Sasaki Naoto
Published: May 2006

Little has been written describing how the ethics and philosophy of a company can be spread throughout the workforce. Ways in which this can be achieved are described with two examples from major Japanese companies. As far as Sales is concerned the Japanese companies use a “Market in” approach while companies in the US and Europe use a “Product out” approach. Each of these approaches is described, and the two compared.
Sensitivity Analysis of Maintained Systems Using a Population Model: A Case Study
Authors: Luxhoj James T.
Published: May 2006

A probabilistic methodology is discussed for the evaluation of maintenance requirements and expected costs for large‐scale logistics systems. A multitude of identical system components that are used to support operations characterise large‐scale systems. These identical components can be grouped together, and “representative” maintenance characteristics used in lieu of individual component tracking to perform a strategic analysis. The combination of these component “groupings” forms a population. The benchmark results are presented from a previous study of a population of US Navy tugs. Benchmark parameters are then varied in ten different maintenance scenarios to demonstrate the use of population models to analyse strategically the trade‐off between expected population costs and system availability.
From Quality Circles to Total Quality
Authors: Chevalier Franc¸oise
Published: May 2006

Quality circles are a sign of the times, and their success provokes legitimate irritation for those confronted with their development. They often spark off controversy and generate subjective points of view that denote a downright unwillingness to regard them fairly. What is the bottom line? Should quality circles be discontinued? Are they a means of zeroing in on total quality and, if so, how can the circles become fully integrated and contribute to instituting total quality? These issues are examined.
Quality Systems and Customer Certification
Authors: Panday Jangir
Published: May 2006

It is usual for a components manufacturing business to hold formal customer approval for its quality systems before it can supply any goods. Such approval or certification is invalidated when a change to the plant location has been made, or if the processes have been significantly redesigned. Under such circumstances reappraisal is required, and this can only be attained following a satisfactory quality systems audit conducted by the customer at the supplier′s site. This article describes the structured approach taken to improve quality systems within a relocated and redesigned business in order to obtain customer certification. Areas requiring development included employee involvement, manufacturing control plans, modification control, internal systems audits, work identification, advance quality planning and a quality systems manual. The quality systems audits conducted by the customers are discussed, and recommendations for continuous improvement are made.
Creating, Maintaining and Reinforcing a Customer Service Culture
Authors: Martin Richard A.
Published: May 2006

Customer service is now playing a vital role in every company′s attempt to improve the quality of its offering. Based on a number of real‐life projects carried out by the Marketing Improvements Group across many industry sectors, explores three main issues: why companies need a customer service culture; how to create and, more importantly, sustain the culture once developed; why having a good customer service culture is worth the time and resource investment. Also describes the process through which companies should go, in order to achieve a customer‐service culture change. These include: gaining the commitment of the whole company; the identification of the key issues; the establishment of causes; identifying how to change behaviour.
Procedures and Tables for Construction and Selection of Repetitive Group Sampling Plans for Three‐attribute Classes
Authors: Shankar Gauri
Published: May 2006

Presents a repetitive group sampling plan for three‐attribute classes where items are classified into three categories, namely good, marginal and bad. Derives various performance characteristics of interest to quality control engineers and plan designers through the approach of the Graphic Evaluation and Review Technique (GERT). In order to facilitate the operation and construction of the plan, tabulates Poisson unity values for a useful subset of the proposed plan.
Safety Analysis of Naphtha Flash Separator Using the DYLAM Methodology
Authors: Nivolianitou Zoe
Published: May 2006

There is a growing need for safety analysis of chemical processes. Risk analysis techniques capable of evaluating dangerous transient conditions together with the reliability of the protective systems need to be devised. Analyses a flash separator used for the raw separation of a naphtha stream into its volatile and liquid constituents from the point of view of its safe operation by the use of the DYLAM methodology. Details a newly developed dynamic simulator of the transient behaviour of the separation operation. This simulator, coupled with the DYLAM algorithm, depicts at any moment the behaviour of the process stream in the drum and highlights the time thresholds which, if exceeded, may result in an accident owing to an uncontrolled evolution of the operation.
Organisational Development in Universities
Authors: Hurley John J.P.
Published: May 2006

A model for organisational development activity in universities of
other third level educational institutions is proposed. The model places
internal university organisational development within the context of a
strategic planning process and relies on change agents influencing this
development. The article develops a model on the basis of three case
histories of organisational development in universities, namely those at
Carnegie‐Mellon University, Dublin City University and the University of
Quebec.
Projective Drawings and Metaphor: Analysis of
Organisational Culture
Authors: Nossiter Vivian , Biberman Gerald
Published: May 2006

Questionnaires that involved projective drawings and metaphor by
asking respondents to draw an image and name an animal representing
their organisation and department were completed by managers in two
corporate firms. The procedure produced consistent, interpretable
results suggesting the methodology′s usefulness in analysing an
organisation′s culture.
When Your Boss Won′t Change
Authors: Green Thad B. , Knippen Jay T.
Published: May 2006

The ways of coping with a boss in the everyday work situation are
discussed. Selecting a strategy to enable problems to be tackled
effectively – i.e. quit and run or change jobs within the
organisation, are evaluated, in the face of a boss who criticises, or
who never offers encouragement.
Basic Human Nature and Management in Japan
Authors: Saha Arunoday
Published: May 2006

Management practices in Japan differ from those prevalent in the West partly because of different cultural assumptions regarding the basic character of humanity itself. Whereas opinion in Western tradition tends to favour the pessimistic assumption, Japanese tradition (as represented, particularly, by Confucianism) has always held man′s nature to be intrinsically good. Confucian ideology has been gradually absorbed into business management, and various well‐known features of Japanese management such as emphasis on personal relations, informal superior‐subordinate ties, consensus oriented decision making, and life‐time employment derive from the notion of the individual′s intrinsic virtuousness.
Politics and Management: The Effect of Stress on the
Political Sensitivity of Managers
Authors: James Kim , Arroba Tanya
Published: May 2006

This article acknowledges the need for managers to be more
politically sensitive, due to social and organisational changes. The
dual nature of the link between politics and stress is explored. First,
the question of how political situations lead to stress is examined. In
order to analyse the second link a model of political sensitivity and a
model of stress are presented. This enables the effect of stress on the
dimensions of political skill to be assessed. In conclusion, the
implications of these links for management and organisation development
are drawn.
MAKING DECISIONS ON PEOPLE IN BUSINESS: MEASUREMENT AND
METHOD
Authors: Ziyal Leyla
Published: May 2006

The aim is to take decision making about people beyond “gut
feel” and to make psychological measurement relevant to
the key challenge of our time, which is to give strategic shape to the
human aspect of business. The thesis is that, if we wish to obtain
better results from our decisions than we do from gut feel alone, we
must have the capacity to predict accurately the behaviours which lead
to success in a given context. Psychological assessment gives us this
capacity because it measures key and critical attributes, specifies
their interaction, predicts their impact on behaviour and so constructs
a model of psychological economy to forecast the success of the
self‐in‐context. How psychological measurement
accomplishes these tasks is explained and some consideration is given to
key points of method.
FAIR MANAGERIAL SELECTION
Authors: Singer Ming , Singer Alan , Bruhns Chris
Published: May 2006

The notions of procedural justice and factor analysis have been
applied to the identification of the key criteria for fair managerial
selection. The subjects were 87 personnel professionals in New Zealand.
A second study used a videotaped interview design and showed that two
job‐relevant criteria (work experience and academic qualification)
identified in the first study as determinants of fair selection, were
not utilised consistently by manager interviewers in their selection
decision making.
WOMEN ENTREPRENEURS IN THE PEOPLE’S REPUBLIC OF CHINA: AN
EXPLORATORY STUDY
Authors: Hisrich Robert D. , Fan Zhang
Published: May 2006

To be a woman entrepreneur is a new and extremely fascinating
vocation throughout the world, but particularly in a country such as
China. Women entrepreneurs in China have significantly increased in
number since 1978. This article presents the business status, individual
background, and social context of China′s women entrepreneurs by
analysing the information from a survey of 50 women entrepreneurs in the
country. The information provides the basis of the discussion of the
present status and future of women entrepreneurs in China.
Auditors’ Reactions to the Exposure Draft of SAS No. 54
Authors: McEnroe John E.
Published: May 2006

The US Auditing Standards Board Statement on Auditing Standards
(SAS) No. 54 concerns Illegal Acts by Clients. SAS No. 54 is
discussed and its requirements are summarised. Written comments on a
draft of SAS No. 54 from the auditing community have been
analysed. Issues that were highlighted included lack of requisite
skills, legal exposure, materiality threshold, responsibility, use of
legal counsel, definition of illegal acts and communication with the
audit committee. Opinions regarding possible consequences of SAS No.
54 came from both ends of the spectrum.
Characteristics of Professionals in Public Accounting Firms
Authors: Colbert Janet L. , Mossholder Kevin W. , Bedeian Arthur G.
Published: May 2006

Personnel selection and professional satisfaction can be affected
by the “goodness of fit” between individual certified public
accountants and the size of division in which they work. A US survey of:
individual personal characteristics; perceived work environment; and
interaction between individual and organisation is reviewed.
Business Ethics and Organisational Change
Authors: Gray R.H.
Published: May 2006

The story of business ethics would seem to be a tale of horses,
deckchairs, Molotovs and ostriches. There is little evidence that the
growth in organisational codes of ethics (OCoE) in recent years has had
much effect on organisational activity. Such was also the experience
with the social responsibility debate of the 1970s – a debate
which the current business ethics experience so closely parallels. The
theme here is that business ethics and social responsibility have failed
to “root” because (a) they have remained undefined and
imprecise, and (b) organisations have neither the mechanisms for, nor
the interest in, their adoption. As a result neither ethics nor
responsibility has entered the “soul” of organisations.
Commentators have misunderstood this and continue so to do because the
bulk of debate in the business ethics arena adopts the individualist
orientation that characterises much of the history of the philosophy of
ethics.
Auditing in Television
Authors: Hayes Richard
Published: May 2006

Setting up a new internal audit function is a challenging exercise,
particularly in an organisation and an industry which is not familiar
with the concepts involved. Auditors must be methodical in their
approach but must avoid preconceived ideas. Independent television in
the UK is in the midst of a time when its future is being actively
reconsidered and auditors must be prepared to adapt to changing
circumstances. This has clear implications for their planning and
requires a detailed methodology in dealing with staff who may not be
used to having their practices questioned. Good techniques of business
communication are essential, and education and persuasion become
important skills for the auditor.
Grounds for Co‐operation: The Investigation of Fraud in the
United Kingdom
Authors: Tarling Phil
Published: May 2006

The increasing profile given to fraud in the UK led the author to
examine how the police forces were responding and whether this differed
from the practice in both the private and public sectors. Research,
amongst all UK police forces, and some private sector companies and
public sector bodies was carried out in 1989. The research examined
manpower, training and attitudes, concluding that police forces have a
homogeneity of approach despite the separate powers of each Chief
Constable; and that future fraud investigation needs to involve a number
of disciplines.
The Internal Auditor – Education and Training: The Partnership Concept
Authors: Rezaee Zabihollah , Lander Gerald H.
Published: May 2006

Internal auditing has transformed over the past two
decades from its beginnings as a financial enforcer
to a respected member of the management
decision‐making process. Internal auditors now are
providing management with information of a broader
range of company activities than they are used to.
This transformation is far from over because of the
nature of the auditor′s work and the perceptions
of management and the public concerning audits.
The function of internal auditors is not only to
measure and evaluate the effectiveness, efficiency
and economy of organisational activities and controls
but also to participate with management in high‐level
decision making. The partnership concept of
internal auditing is needed to enhance the image
and change the attitudes of management with
regards to internal auditing in light of the increased
demands and responsibilities of the new auditor.
Students, internal auditors and management must
be educated properly and trained for this partnership
concept. By using the internal auditor as part of
the management team and by offering more to
management and assuming more risk, the goals of
the organisation are more likely to be achieved
effectively, efficiently and economically.
Internships: Injecting Real‐world Experience into the Internal Audit Curriculum
Authors: Brady Greenawalt Mary
Published: May 2006

Internal audit student internship programmes are
an integral part of the curriculum for Institute of
Internal Auditors (IIA) target schools of US
universities. The internship concept is explored ‐
how it is implemented, its characteristics, and its
advantages and disadvantages – at six target
schools. It is concluded that the benefits, to the
items, employers and academic institutions,
outweigh the potential disadvantages.
Environmental Auditing: The Fourth “E”
Authors: Dewar David
Published: May 2006

Environmental protection and sustainable development are problems
facing both developed and developing countries. Decisions are difficult
and have far‐reaching consequences. There are problems with finite
resources, competing and conflicting demands, and hard choices. The
contribution of environmental or “green” audits in tackling
these issues and the inter‐relationship with questions of economy,
efficiency and effectiveness are addressed. The need to strengthen
information and analysis as a basis for decision taking, and to build up
an agreed and verified database on environmental issues is identified.
The contribution of accountants and auditors in environmental issues, in
partnership with other skills, is reviewed and the key requirements for
assessing environmental performance and results, and securing effective
public accountability and reporting, are discussed.
The Social Market Economy and the Moral Problem in Modern Capitalism
Authors: Karsten Siegfried G.
Published: May 2006

The paradigm of a social market economy postulates that the
evolution of a functional market economy, as the guarantor of freedom,
human dignity and justice, cannot be left to chance but must be
consciously guided along the “principles” of Eucken′s
economic constitution. The moral problem of modern capitalism can be
spelled out in terms of imbalances between economic and ethical norms in
the public and private sectors, the influence of special interest groups
and politicians to pursue measures detrimental to a competitive market
economy, ideological prejudices about common welfare and a
socially‐caring state, insufficient adherence to the fact that it is in
everyone′s interest to be concerned about everyone′s welfare, and, to
summarise, imbalances in the principle that “government should
govern as little as possible but not do as little as possible” or
between “as much centralisation as necessary with as much
decentralisation as possible” in the economy.
Environment Protection: How Should We Pay for It?
Authors: Bossone Biagio
Published: May 2006

Some fundamental choices that the international community must now
face in order to protect and develop the seriously deteriorated (and
deteriorating) world natural environment are offered. Institutional and
financial guidelines for ecological conservation and development are
presented. The idea of creating a multilateral institution aiming to:
assess the priority needs of the earth′s ecosystem; identify the
investments necessary to restore the earth′s ecological equilibrium;
supervise and co‐ordinate environmental policies in member countries;
and raise the needed investment funds, is discussed.
Jewish Economics in the Light of Maimonides
Authors: Block Walter
Published: May 2006

An academic method, derived from Jewish doctrine, is proposed as an
alternative to government‐imposed economic principles. A logical code of
behaviour could be substituted for the current scenario, financial and
economic, bedevilled as it is by government intrusion. This ideal and
its practical application are discussed in relation to Hebrew teachings.
Who Gains and Who Loses from the National Insurance System in Israel: A Financial Appraisal within and across Generations
Authors: Spivak Avia
Published: May 2006

A major objective of the Israeli Old Age and Survivors (OAS)
programme is focused on: redistribution of income. The effects on income
distribution within one generation and across generations
are studied. It was found that the programme is very effective. It takes
more than 4 per cent of the gross income of the more affluent people in
the sample and gives more than 16 per cent of income to the least
affluent people. The programme discriminates against men because of
their later retirement, higher income and lower survival probabilities.
All these results are within one generation. For the inter‐generational
transfers, it was found that this generation pays more than it receives
from the programme. Interestingly, the reduction of National Insurance
tax devoted to the Old Age and Survivors programme, from 5.4 per cent to
3.3 per cent is the one suggested by the model. Unfortunately, it was
found that increasing the inter‐generational equality by reducing the
tax rate lessens its effectiveness to bring equality within the
generation. More research is needed before policy recommendations can be
made.
A Critique of Pure Need: An Analysis of Norman Daniels' Concept of Health Care Need
Authors: Folland Sherman
Published: May 2006

Norman Daniels has presented a concept of health care need which he proposes as the basis for the distribution of health care resources, plausibly to define and provide a philosophical justification for a decent minimum of health care. Daniels′ construction is reconsidered and criticisms both from the literature and those new to this discussion are investigated.
Is There Any Truth to the Buzz Words “Feminisation of Poverty”?
Authors: Lee Agee Marcia , Walker Roger W.
Published: May 2006

“Feminisation of poverty” is a phrase heard frequently
today, not only in the popular press, but also in professional groups
concerned with women. It suggests that women living alone with their
children bear a disproportionate share of the poverty burden. The
following questions are discussed: Is this a crisis for American
society? Is the standard of living getting worse for women and children,
even as it improves for the general population? If it is, why is it
happening? And finally, what could be done about it? Data are examined
that show that “feminisation of poverty” is a significant
problem in the United States. The reasons women are more likely to be
poor include inadequate paying jobs, an expanding labourforce, and
unique problems associated with female head‐of‐households. Solutions to
feminisation of poverty include raising low income jobs via minimum wage
and comparable worth legislation, establishing and enforcing realistic
child support and spousal maintenance levels, significantly raising the
level of public support programmes for children, making available
reasonable education‐training‐retraining programmes for women,
emphasising the prevention of poverty, and providing better health
education and chemical dependency intervention.
Sweden: An Example of a Viable Social Economy?
Authors: Angresano James
Published: May 2006

Based upon the conformity of its ideals and economic policies with those of social economics and the performance of its economy, it is concluded that the Swedish economy exemplifies a viable social economy. This conclusion is reached following analysis of: the basic tenets and propositions of social economics; the origins of the modern Swedish economy; Sweden′s economic policies since 1932; the degree to which Swedish ideals and economic policies conform to those of social economics; and the performance of the Swedish economy.
On Market Growth
Authors: Wan Jieqiu
Published: May 2006

This article mainly discusses market growth in the Chinese economy.
The author analyses the difficulties of Chinese marketing reform, and
points out that the key to market growth is not perfection of the market
system but establishment of a market base. Without a property right
system, a market system will not perform efficiently. Therefore market
growth cannot be a natural course of system conversion in China. Many
system obstacles are hindering market growth. Chinese market growth must
experience a social system reform in order to nurture a new market
system.
Environmental Quality as a Target of Economic Policy
Authors: van Ierland Ekko C.
Published: May 2006

Environmental degradation manifests itself both at the local and
the global level. In order to avoid further environmental degradation
environmental quality should be considered as a target of economic
policy. The article provides a documentary overview of important
environmental studies and shows the results of an empirical scenario
study for The Netherlands. Finally, some policy implications of the
problem of global warming as a result of increasing carbon dioxide
concentrations are discussed.