bluuebunny/crossref_metadata_2025 huggingface dataset:
A free cash flow version of the cash flow statement: a note
Authors: V. Kousenidis Dimitrios
Published: July 2006

Purpose

– This paper reports an attempt to design a free cash flow version of the cash flow statement. In specific, the paper relates the comprehensive income concept to the definition of free cash flows and shows how free cash flows and residual income can be calculated from the cash flow statement.

Design/methodology/approach

– This paper exhibits how this different version of the cash flow statement can be reported by illustrating the differences with the form of the statement required by the regulatory accounting bodies.

Findings

– This paper shows that the cash flows resulting from operating and investing activities are exactly equal to the cash flows received by debt and equity holders (financing activities) by using a simple definition of a company's free cash flow.

Practical implications

– The method used requires a different version of a cash flow statement in which all financing related cash flows, such as interest expense is not included in the cash flow from operating activities. This version of the cash flow statement can be used in order to evaluate and appreciate financial policy formulation.

Originality/value

– The paper provides to the shareholders and all the parties who are interested in firm and its operation (managers, lenders etc) with information about the company's ability to distribute dividends, to issue new debt and in general the company's ability to meet its obligations.
Logit models for analysing and forecasting the performance of industrial enterprises in the Treviso area
Authors: Nicolis O. , Tondini G.
Published: July 2006

Purpose

– The objective of this study is to formulate a model for forecasting the performance of firms in terms of trends in turnover, investments, exports, employment and flexibility, and to identify the principal correlations with selected dependent variables, such as the level of computerization, the extent of collaboration with competitors and the characteristics of the product.

Design/methodology/approach

– This paper analyses data, which refers to a survey conducted on a sample of 89 firms from the Treviso province in the north east of Italy by using the Logit model.

Findings

– From the application of the logit models it emerges that the most important variables contributing to the economic success of the firms are technological flexibility, collaboration, with competitors, and investments in certain areas such as research and development, marketing and fixed technology. Moreover, the findings show that the factors which contribute most significantly to technological flexibility (a key factor for the growth of the firm) are flexibility to demand, the level of computerization and staff training.

Practical implications

– From the application of logit models it emerges that the most important variables influencing the good performance of firms are flexibility in keeping pace with technology, collaboration with competitors, and the choice of certain types of investment. Moreover, the variables which contribute most to greater flexibility are investments in human capital and in information technology, as well website use, the technological characteristics of the product and the firm's flexibility in following the demand trend.

Originality/value

– In this study logit models are analysed from both a theoretical and applied point of view.
Disclosure requirements and voluntarily reporting of cash flow information in Greece
Authors: V. Kousenidis Dimitrios , I. Negakis Christos , N. Floropoulos Iordanis
Published: July 2006

Purpose

– To review the disclosure requirements for cash flow reporting in Greece and the willingness of Greek companies to voluntarily disclose cash flow information.

Design/methodology/approach

– The empirical research was conducted on a sample of 97 Greek firms listed in the Athens Stock Exchange by examining the relation between cash flows and other measures of profitability for year 1994 when IAS No. 7 was set in effect.

Findings

– The results show that despite the fact that cash flows are more informative than an accruals definition of profits, in deciding about financial policy issues Greek companies show an increased preference to funds flows defined in terms of working capital.

Practical implications

– The publication of a cash flow statement may reveal that many listed companies in Greece are not as robust as the balance sheet and the income statement potentially indicates. Thus, the main conclusion of the paper is that publication of the cash flow statement in Greece should become mandatory.

Originality/value

– The present study shows that, despite the desire of the regulatory authorities that investors receive adequate and relevant information, voluntarily cash flow disclosure is not apparent in Greece because cash flows reveal financial problems that other measures of performance do not. Thus, it provides directions for standard setters in making mandatory the publication of cash flow statement in Greece.
Democratic accountability and economic reality
Authors: Fáyné Emese Peter
Published: July 2006

Purpose

The absorption of the New Member States (NMS) after the 2004 enlargement and their integration into Economic and Monetary Union (EMU) is perhaps the most important challenge facing the European Union (EU). The article seeks to address the issues.

Design/methodology/approach

The article is based upon observations of contemporary events within Hungary and relates the political process with issues of fiscal governance.

Findings

The NMS of the EU, unlike Great Britain and Denmark will not have an “opt‐out” – the right to remain outside EMU. Indeed, the NMS have declared that they want to join the monetary system as soon as is feasible. This is the next major step in the integration process for Hungary. In particular, the article observes that there has been an electoral business cycle which overrides Hungary's longer term commitment to qualify for EMU and provides an insight into the process of achieving EMU membership in one NMS.

Originality/value

The article discusses how Hungary has elaborated its strategy for entry into EMU, but the target date has been changed mainly because of the problems of significant budget deficits. This inability to maintain consistent progress towards entry indicates that there are issues of fiscal governance which need to be resolved.
The European Parliament – giving democratic powers to the “people's body”
Authors: Newton‐Dunn Bill
Published: July 2006

Purpose

The article has the purpose of looking back to the founding of the European Union (EU).

Design/methodology/approach

The article combines narrative with analysis.

Findings

It is the author's view that the EU is a success story. The EU's separation of powers between three decision‐making bodies is explained and contrasted with what the author considers to be the regrettable centralisation of power at Westminster. The article looks at the many major challenges which are facing Europeans, including the question of how large the EU should be allowed to grow and the economic challenges from China and India.

Originality/value

The value of the article is that it contains the views of a member of the parliament (MEP) who has been a MEP since the first direct elections in 1979 and who is able to reflect on developments with singular first hand knowledge.
AAAS Science & Technology Policy Forum 2006
Authors: Arthur Mihram G.
Published: July 2006

Purpose

To outline notable events of the 31st Annual Science & Technology Policy Forum of the American Association for the Advancement of Science (AAAS), held in Washington, DC, in April 2006. Design/methodology/approach –‐ Gives a brief review of the main features of the conference.

Findings

The annual AAAS Policy Forum is the venue for when journalists and the US people learn what the financial commitments to science and technology for the year have been and what implications it has for policies in this subject area. Potentially complicated this forum brings together the scientific community from industry and academe to see how economics drives science.

Originality/value

The sharing of educational value and awareness of issues covered at the forum. To educate different communities about the kind of priorities science and technology policy sets dependent on the fiscal support given by the federal government.
Quality Assurance and the Management of the University Library System: Committee of University Librarians of Nigerian Universities (CULNU), National Workshop, 2006
Authors: Okiy Rose B.
Published: July 2006

Purpose

To report on the bi‐annual national workshop of the Committee of University Librarians of Nigerian Universities, held at the National Universities Commission, Abuja in May 2006.

Design/methodology/approach

Provides a review of the main events.

Findings

Having serious goals and being poorly under‐funded, University Librarians are beset by conflicts in how to achieve their priorities. This program focused on Quality Assurance as its primary theme with many ideas about how to secure better funding.

Originality/value

Shares the content of papers delivered at this workshop with a greater readership. Collaboration on a national as well as regional and international level may contribute to new ideas that can lend to goal‐setting.
Organisational antecedents of market orientation in the public university system
Authors: Flavián Carlos , Lozano Javier
Published: July 2006

Purpose

Over recent years, the new public management system has made significant inroads in Spain, and brought about considerable change. This study seeks to analyse the application of market orientation theories in the context of the Spanish public university. More specifically, the paper aims to study the causal relationship between organisational factors which characterise University departments and the level of market orientation adopted by their teaching staff.

Design/methodology/approach

Considering the particularities of this context an exhaustive process is followed to develop the appropriate scales to measure the different constructs studied; then the psychometric properties of these scales are checked and structural equation models applied to analyse the causal relationship between the level of market orientation adopted by the teachers and their antecedent factors.

Findings

The results of the study allow one to identify and confirm that several factors significantly condition the level of market orientation adopted by the University staff in their activities of teaching, research and cultural diffusion.

Research limitations/implications

The analysis is centred on the case of the Spanish public University system.

Practical implications

University managers should take measures to increase the market orientation of departments. It is necessary to improve knowledge of society's needs, to develop an atmosphere of cohesion and an incentive system that motivates market‐oriented behaviours.

Originality/value

In this paper the market orientation concept is applied to a public service such as the University. The particular characteristics of this context called for an ad hoc re‐adaptation of the concept. Specifically, the design of the scale and its contents had to take into account the plurality of the higher education beneficiaries (students, companies, the administration, society), the three‐fold objectives of the teaching staff (teaching, research, and cultural diffusion) and the particularities of University departments.
The interaction of market and technology in radical transformation
Authors: Erakovic Ljiljana , Wilson Marie
Published: July 2006

Purpose

This study aims to demonstrate the interaction of the regulatory environment and market forces with rapid technological change in the transformation of SOEs, as exemplified by Telecom NZ.

Design/methodology/approach

This case study analysis explicates resource dependency and institutional forces in the process of SOE privatisation, in the first ten years of transformation, through textual analysis of data collected from company annual reports and interviews.

Findings

It is demonstrated that resource dependencies on technology and capital, market forces, and the institutionalization of new structures and relationships, are as important as regulatory changes in the analysis of SOE restructuring. It is also documented that the regulatory transitions are not as clear‐cut as the legislative dates and economic analyses suggest.

Research limitations/implications

The research focuses on a single exemplar to explicate key interactions. While generalizable to theory, the use of in‐depth case studies is context‐specific.

Practical implications

Both technology and market forces must be incorporated in models of public sector transformations to fully capture resource dependence and institutional effects.

Originality/value

The value of the paper to academics is its integration and application of institutional theory and resource dependence theory to issues that have previously been explored primarily through economic lens. Methodologically, this paper provides an original insight into organisational change. The content analysis of annual reports, supported by interview records, reflects the importance of certain themes in organisational documents for organisational actors. To practitioners, this presents an in‐depth “portrait” of one of the largest and most successful public sector transformations of its era.
Public procurement of consulting services
Authors: Roodhooft Filip , Van den Abbeele Alexandra
Published: July 2006

Purpose

The aim of this paper is to shed light on the procurement process of consulting services within the public sector and to benchmark the obtained results with practices in the private sector.

Design/methodology/approach

A two‐stage research design has been used. First, in‐depth personal interviews were conducted with six users of consulting services. The second stage involved a cross‐sectional survey of purchasers of a broad range of business advisory services. This included private as well as public purchasers.

Findings

It was found that the procurement process of consulting services in the public sector differs significantly from that of private companies. Further analyses indicate that purchasers from public and private organizations are equally satisfied with the results of consulting services.

Research limitations/implications

The results of the study indicate that public sector organizations may need to develop new buying skills in market management, specification, competitive process, negotiation regulation and monitoring.

Practical implications

The paper suggests that a more high‐level management involvement is needed, recognizing the importance of the procurement function within the public sector and supporting highly trained staff in implementing strategic procurement initiatives.

Originality/value

The study provides unique insights on how consulting services are purchased in the public sector as well as in the private sector. Furthermore, the paper illustrates which purchase practices explain the satisfaction level of purchasers of consulting services.
Profit and the legitimacy of the Canadian banking industry
Authors: Breton Gaétan , Côté Louise
Published: July 2006

Purpose

Legitimacy is defined as the ability to exercise authority without resorting to open coercion. It is an essential asset for firms seeking to reach and maintain profitability. In this context, the purpose of this paper is to present the case of the Canadian banking industry, which has been highly criticized during the last decade for its record profits, low level of risk taking, high fees and buoyant CEO compensation packages. More specifically, this research aims to analyze the general public's perceptions of the industry during a 50‐month period, starting with the first strong reaction to recurrent announcements of record profits. It also seeks to look at industry reactions as a response to bank bashing.

Design/methodology/approach

The case study in this paper was conducted in two steps. It first analyzed public perceptions by studying the content of a sample of newspaper articles on the Canadian banking industry from 1996‐2000. It then examined the industry's reactions by reviewing the documents found on the web site of the Canadian Bankers Association.

Findings

The study shows that the crisis faced by the banking industry was of limited but sustained intensity. The industry used a mixed strategy, justifying itself through its public discourse and mounting a program to inform and educate the Canadian public on the effects of economic factors in their lives. The banking industry limited its reactions to Sethi's first‐level strategy found in the literature.

Originality/value

The paper highlights how the general public perceive profit levels in the Canadian banking industry and how legitimacy is clearly an issue in this context.
Reflections on the theoretical underpinnings of the general‐purpose financial reports of Australian government departments
Authors: Mack Janet , Ryan Christine
Published: July 2006

Purpose

The purpose of this paper is to determine the appropriateness of a general‐purpose financial reporting model derived from a “decision‐useful” framework for government departments.

Design/methodology/approach

This research in this paper uses a survey methodology to access users of government department general purpose financial reports and is innovative because it has directly studied actual users across the entire public sector.

Findings

The findings of this paper indicate that general‐purpose financial reports are used to satisfy financial accountability and public accountability rather than decision making – indicative of users having an accountability focus rather than a “decision‐useful” focus. This provides systematic empirical evidence against the current financial reporting model used internationally in the public sector.

Research limitations/implications

The paper has important implications for policy makers since the choice of an accounting framework has the capacity to affect the information content of reports – what is reported and how it is measured, and thus have a direct impact on the operations of government. The paper argues that it is crucial that public policy regulators re‐examine the financial reports provided to stakeholders.

Originality/value

The research in this paper is original in that it has, for the first time, systematically reviewed all of the three elements of the public sector general‐purpose financial reporting model as well as directly accessing users. The authors can categorically argue for the abandonment of the model in favour of one, which is better suited to the public sector.
A novel crack and delamination protection mechanism for a WLCSP using soft joint technology
Authors: Yew Ming‐Chih , Chiu Chien‐Chia , Chang Shu‐Ming , Chiang Kuo‐Ning
Published: July 2006

Purpose

The coefficient of thermal expansion (CTE) mismatch between silicon and organic printed circuit board (PCB) materials causes a reliability issue for ball grid array type electronic packages. This makes it difficult for conventional wafer level chip scaled packaging (WLCSP) with large die to satisfy the reliability requirements. Therefore, in this study a novel solder joint protection‐WLCSP (SJP‐WLCSP) structure is proposed to overcome the reliability issue.

Design/methodology/approach

The SJP‐WLCSP makes use of a delaminating layer to reduce the problem of CTE mismatch. In the SJP‐WLCSP, a delaminating layer is interposed between the top layer of the chip and the bottom insulating layer of the redistribution copper metal traces. As a result, the stress on the solder joints can be released by allowing cracks to form in the delaminating layer.

Findings

To elucidate the thermo‐mechanical behaviour of tin‐lead eutectic solder joints and copper traces, a non‐linear analysis, based on a 3D finite element (FE) model, under accelerated thermal test loadings was carried out. The maximum equivalent stress/strain in the solder joints predicted by the FE simulation were found to diminish significantly when applying the delaminating layer. In addition, parametric FE analysis was also applied in this study, and based on the design concepts within this study, a robust novel SJP‐WLCSP could be achieved.

Originality/value

In this work, a new packaging concept with high reliability, low cost and easy fabrication was developed to reduce the shear stress in the solder joints due to the CTE mismatch between silicon chips and organic PCBs.
Characterization of tin oxidation products using sequential electrochemical reduction analysis (SERA)
Authors: Hillman D.D. , Chumbley L.S.
Published: July 2006

Purpose

To evaluate the oxide formation characteristics of tin (Sn) as a function of conditioning treatment and define a conditioning methodology that rapidly produces a tin oxide thickness and oxide species morphology similar to those formed in ambient oxidation.

Design/methodology/approach

Electrochemical reduction analysis and scanning electron microscopy techniques were utilized to identify tin oxide species and oxide quantities on tin samples which were subjected to a variety of conditioning methodologies.

Findings

Tin oxide species were identified and oxide quantities measured. Comparisons of tin oxide species/quantities were completed for the different conditioning methodologies used and for other industry oxide investigations. The following conclusions were reached: all conditioning methodologies produced both SnO and SnO2 tin oxide species; steam conditioning produced the thickest oxides; the conditioning methodologies investigated were found to produce oxide thicknesses similar to those formed under ambient conditions.

Research limitations/implications

Further investigation would be beneficial using this study as a foundation. Additional conditioning methodologies and a larger selection of various tin surfaces would provide a future understanding of the impact of oxide species and thickness on solderability.

Practical implications

The electronics industry has attempted to “predict” a surface's susceptibility to oxidation by using accelerated conditioning techniques. An understanding of the formation of tin oxidation products created by accelerated conditioning techniques could be highly beneficial to the electronics industry. The standardization and use of a realistic accelerated conditioning technique would reduce testing cycle time, increase the predictability and consistency of test results, and lower testing costs.

Originality/value

This paper was incorporated into an original electronics manufacturer's solderability testing/analysis procedures, and the results are being utilized by the electronics industry solderability specification task groups/committees.
Customer knowledge transfer and key account management in professional service organizations
Authors: Nätti Satu , Halinen Aino , Hanttu Niina
Published: July 2006

Purpose

Effective customer‐specific knowledge transfer is the cornerstone of customer value creation in professional service organizations. In order to formulate a coherent service offering across different expertise areas, it is crucial to share customer‐specific knowledge between professionals, business functions and units. The purpose of this study is to offer insights into the role of key account management (KAM) systems in facilitating this process.

Design/methodology/approach

The work is based on an explorative case study in which the implementation of the KAM system in two consulting and training companies was investigated. Comparison of the two cases in terms of KAM design and success in knowledge transfer enabled conclusions to be drawn about the role of KAM as a knowledge carrier and a “linking pin” in a loosely coupled organization.

Findings

Organizational fragmentation and insufficient communication channels among experts and subgroups of professional organizations cause problems in relation to knowledge transfer. This also makes it more difficult to combine expertise and to create innovative service concepts for customers. A KAM system, if managed effectively, provides a powerful tool for counteracting these problems. It functions as a linking pin in a loosely coupled organization, helping to maintain customer‐specific knowledge transfer and continuity in customer relationships.

Originality/value

Very little research has been conducted on customer‐specific knowledge transfer in professional service organizations in spite of its central role in the creation of customer value. This study is unique in offering empirical evidence of the role of KAM systems in facilitating knowledge transfer. In the future, it would be interesting to study the role of different organizational conditions and practices, including organizational structures, the use of technological knowledge tools and cooperative working methods. The effectiveness of KAM systems in terms of financial performance and the creation of value for clients also deserve more research attention.
A strategic review of operations and marketing functions in retail banks
Authors: Rhee Munsung , Mehra Satish
Published: July 2006

Purpose

Aims to examine the performance affects of strategic integration in retail banking services.

Design/methodology/approach

Using a survey of retail banking executives, it is examined as to how the role of operations and marketing areas can assist retail banks to shape their competitive strategies.

Findings

It is found that proactiveness and competitive strategy substantially affect a retail bank's performance based on the strength of integration of operations and marketing areas.

Research limitations/implications

Research is limited to retail banking services.

Originality/value

The research broadens the scope of the strategic fit concept towards the analysis of performance effects due to functional integration in retail banks.
Temporal and spatial e‐service value
Authors: Heinonen Kristina
Published: July 2006

Purpose

To develop a conceptual framework for temporal and spatial e‐service value.

Design/methodology/approach

In the empirical study, the temporal and spatial value of e‐services is qualitatively explored. Positioned within service research, a conceptualisation of customer perceived value based on benefit and sacrifice of technical, functional, temporal and spatial dimensions is used.

Findings

The qualitative study identifies subdimensions of temporal and spatial value. In addition to benefits such as access and flexibility, these subdimensions also involve aspects related to temporal and spatial sacrifice. The subdimensions indicate the versatility of the dimensions. Another finding is the interdependence between the benefit and sacrifice of service value.

Research limitations/implications

Extends prior research by qualitatively describing benefit and sacrifice of temporal and spatial value. Presents a conceptual model of temporal and spatial e‐service value. Future research needs to quantitatively validate the subdimensions of the temporal and spatial dimensions across different contexts.

Practical implications

Shows what temporal and spatial aspects in services create value for customers, especially in an e‐service context. Particularly, it identifies aspects that decrease the perceived service value. An important marketing challenge is to emphasize and develop the value‐increasing parts of a service while understanding and reducing its value‐decreasing components.

Originality/value

Contributes to marketing research and practice with its conceptualisation of temporal and spatial e‐service value. The importance of time and location in creating customer perceived value is emphasised.
Beginning principals: balancing at the top of the greasy pole
Authors: Walker Allan , Qian Haiyan
Published: July 2006

Purpose

This article aims to set the scene for this Special Issue on beginning principals and to inform one's understanding of how new principals manage their work lives to make a difference in their schools.

Design/methodology/approach

Based on recent literature on beginning principals, the paper draws together and analyses issues encompassing principals' formal preparation, recruitment, licensure and socialisation.

Findings

This article outlines the broader context that frames the lives of beginning principals across societies. It does this through focusing on three fairly general topics: the current expectations of principals and potential principals, which also touches on a shortage of principal candidates in some societies; the life of beginning principals, including strategies suggested by research for “surviving” those hectic first years; and issues related to principals' preparation and learning. These topics encapsulate the focuses of the articles that follow.

Originality/value

The paper contributes to the understanding that the quest for beginning principalship cannot be restricted by national or societal borders; it is one that calls for greater international cooperation and insight.
Canadian perspectives on beginning principals: their role in building capacity for learning communities
Authors: Sackney Larry , Walker Keith
Published: July 2006

Purpose

This paper sets out to posit that the new economy places a new set of demands on schools and those who lead. Mindfulness, intentional engagement of people and adaptive confidence are needed developmental features of beginning principal success. The paper examines how beginning principals in Canada respond to the capacity‐building work of leading learning communities.

Design/methodology/approach

The paper examines data from a number of Canadian studies of beginning principalship and makes sense of these data using learning community and leadership literature.

Findings

Beginning principals must create a learning community culture that sustains and develops trust, collaboration, risk taking, reflection, shared leadership, and data‐based decision making. Mindfulness, engaging people in capacity building and the development of adaptive confidence are key features of new principal maturation.

Originality/value

Beginning principals need to first develop personal, then collective efficacy, as well as mindfulness of their own learning and the learning culture. Further, beginning principals must intentionally engage people in acts of capacity building, together with conveying adaptive confidence in order to effectively foster professional learning communities.
Management accounting and corporate management: insights into multinational hotel companies
Authors: Mongiello Marco , Harris Peter
Published: July 2006

Purpose

The aim of this paper is to provide insights into the links between managerial accounting, as a tool for monitoring and governing multinational hotel companies, and corporate management approaches.

Design/methodology/approach

The paper builds upon an extensive survey of general managers previously published by the authors, followed up with interviews and an in‐depth analysis of different management scenarios in the context of multinational hotel companies.

Findings

This paper's findings suggest that “management by values” appears to be particularly adapted to multinational hotel companies, because of their organisation features, i.e. a network spread in different environments, and partially shapes the management accounting choices of performance indicators at various levels in the organisation.

Research limitations/implications

The limitations of this research would depend on the limited amount of data collected, i.e. 13 interviews, of which eight are analysed, if there were any attempt to generalise the findings.

Practical implications

Implications are both theoretical and practical: the former refer to avenues of further research being opened within this paper, the latter refer to the suggestion that managers in multinational hotel companies might begin to question their own organisations and consider reflecting upon their management approach, in light of the insights provided in this paper.

Originality/value

This paper fits with the established literature on management accounting, but also points towards new connections with the corporate management literature.
The barriers to the recruitment and retention of supervisors/managers in the Scottish tourism industry
Authors: Martin Andrew , Mactaggart Deirdre , Bowden Jiaolan
Published: July 2006

Purpose

The primary objective of this study was to examine, from the supervisors/managers' perspective, the impacting factors and barriers on their recruitment and retention in the Scottish tourism industry.

Design/methodology/approach

The information in this analysis was elicited from a questionnaire survey and analysed using factor analysis and significance test.

Findings

The analysis of the responses supports the separation of the hygiene (such as “working conditions”) and motivator factors (such as “image of the tourism industry” and “development opportunities”) as represented by Herzberg's dual‐factor motivational theory; and strengthens the belief that the latter is more significant in the recruitment and retention of tourism managerial staff.

Research limitations/implications

The major limitation is the sampling framework and the data collection methods. These restricted the choice of the analysing techniques and might ultimately affect the interpretation of the research results.

Practical implications

This research aims to alert policy‐makers to some of the key barriers to the employment of qualified tourism staff in Scotland and assist with their decision‐making process.

Originality/value

As highlighted, the research provides insights to tourism practitioners in understanding and tackling the problems facing tourism employment in Scotland; it also provides some empirical evidence to tourism researchers in their theoretical understanding of the motivation and satisfaction of tourism managerial staff.
Perceptions of European independent hoteliers: hard and soft branding choices
Authors: Holverson Sonja , Revaz Frédéric
Published: July 2006

Purpose

This study aims to examine the effectiveness of branding through franchising and hotel membership affiliations in Europe, where the chain penetration rate is still relatively low, albeit growing slowly, and where hotels are limited by historical preservation codes and building restrictions.

Design/methodology/approach

Although branding through affiliations has been a successful strategy in North America for decades, little is known of this strategy in Europe, where the fragmented hospitality industry comprises small and medium‐sized independent enterprises which are being subjected to increasing competitive pressure from large global chains. This exploratory study, using a purposive sample, examines the factors that European independent hotels consider before committing to a third‐party brand and whether they perceive their decision to have improved their overall performance.

Findings

It is revealed that these hoteliers perceive that they had significantly improved their overall market position situation without losing a large part of their uniqueness, independence and management control. Notwithstanding, some of the hoteliers were not satisfied with every aspect of their brand selection and it was concluded that the degree of success would be highly contingent on careful selection of the appropriate kind of branding tool option for each situation.

Practical implications

The main issues have been identified for hoteliers to consider when selecting a brand affiliation as well as the key components for the branding companies to include in their offers. Recommendations are provided for both.

Originality/value

Decision‐making criteria are provided for hoteliers in the form of a checklist to use including benefits and risks and other considerations, as well as a checklist of key success factors of leading hotel branding companies.
Increasing customers' loyalty in a skiing resort
Authors: Alexandris K. , Kouthouris C. , Meligdis Andreas
Published: July 2006

Purpose

The purpose of this paper is three‐fold: first, to propose a model for measuring service quality in a skiing resort; second, to investigate the contribution of place attachment on the prediction of customers' loyalty, and third, to examine the influence of service quality on the development of place attachment.

Design/methodology/approach

A total of 264 (n=264) recreational skiers participated in the study, and filled the two‐dimensional place attachment questionnaire and a service quality questionnaire, which was based on Brady and Cronin's three‐dimensional service quality model (physical environment quality, interaction quality, outcome quality).

Findings

The results of the study indicate that skiers' loyalty was significantly predicted by both the place attachment dimensions (place identity and place dependence). Furthermore, place attachment was significantly predicted by the interaction and physical environment service quality dimensions.

Research limitations/implications

The research was limited because it was based on one skiing resort. Testing it on many would give a more accurate result. Expansion of the theoretical model in other tourist destinations would also provide a more accurate result.

Practical implications

Strategies to develop customer loyalty and for the development of place attachment are discussed. A model of measuring service quality in skiing resorts is presented.

Originality/value

The paper proposes a model for measuring service quality in skiing resorts. It also introduces the construct of place attachment and its value for predicting customer loyalty.
Perceptions of productivity among Swiss hotel managers: a few steps forward?
Authors: Ingram Arthur , Fraenkel Stefan
Published: July 2006

Purpose

This paper aims to explore managers' perceptions of labour productivity within a sample of de luxe hotels located in Switzerland.

Design/methodology/approach

The exploratory, qualitative fieldwork outlines managers' perceptions of labour productivity. It describes the views of a sample of ten male, senior managers and human resources managers, of several 4‐ and 5‐star hotels.

Findings

The emerging findings highlight the fact that managers perceive productivity as a vague concept. Pessimistically, the harder managers try to understand it, the more nebulous such a notion appears to them.

Research limitations/implications

This is a small exploratory study of managers' perceptions of labour productivity based on interviews drawn from hotels near Geneva and Lausanne.

Practical implications

The fieldwork draws attention to this situation and suggests ways to make concepts of productivity more relevant to hospitality managers.

Originality/value

Essentially, the work examines the proposition that for hoteliers productivity enhancement in hospitality is, in practice, a vague concept. It is interesting that, apparently, the more effort individual units managers put into an understanding/perception of productivity management, the further the concept recedes. Arguably, Swiss hotel managers tend to confuse productivity with profitability: as such recognition of the management of people as a vital element in successful hotel management is low. What emerges from the interviews is that productivity seems to be essentially an attitude of mind, a question of perceptions, frames of reference, intangible properties: that the essence of productivity enhancement is how to do things better. Are productivity and profitability perhaps not so far apart, after all ?
Global trends and challenges in services
Authors: Sigala Marianna , Christou Evangelos
Published: July 2006

Purpose

The purpose of this paper is to introduce the theme of the special issue on global trends and challenges in services.

Design/methodology/approach

A brief review of the papers included in the special issue.

Findings

Contextualization of the papers and identification of their contribution and significance for research in services management.

Originality/value

Although the papers included in the special issue represent only a small sample of the global trends and issues facing services management nowadays, papers provide a good basis and implications for conducting future research and extending the area further.
Organizational learning, change process, and evolution of management systems
Authors: Aramburu Nekane , Sáenz Josune , Rivera Olga
Published: July 2006

Purpose

The purpose of this research is to analyze the relationship between the organizational learning capacity of manufacturing companies in the Spanish Basque Region and their management systems.

Design/methodology/approach

To this end, anad hocquestionnaire was devised and addressed to the Chief Executive Officers of a representative sample of 200 companies from all manufacturing sectors of the Basque Country.

Findings

The results obtained show that the characteristics of the management system of a company (the strategy formulation process and organizational design) do not condition the learning level that can be attained as a result of an experience of concrete change. However, it is true that companies which have experienced changes in which a high level of learning has been achieved have adapted their management systems more according to what theorists deem appropriate to help future learning.

Originality/value

The research carried out allows a better practical knowledge of the existing relationship between management systems, change processes, and levels of organizational learning.
Information communication technology (ICT) implementation constraints
Authors: Peansupap Vachara , Walker Derek H.T.
Published: July 2006

Purpose

The purpose of this paper is to report upon research undertaken on deployment of information communication technology (ICT) diffusion initiatives in the Australian construction industry. The paper seeks to explain how innovation implementation drivers and barriers facilitate diffusion at the organisational, group and individual levels.

Design/methodology/approach

Data from two web‐based document management case studies and one intranet document management system case study are used to analyse ICT diffusion dynamics within three large information technology (IT) literate Australian construction firms. The sample was purposefully limited to large IT‐literate construction contracting organisations with a need to use ICT for their operational effectiveness.

Findings

Constraints at the personal level include limited budget for ICT investment, commitment from other project participants, issues of ICT standardisation, and security problems. At the organisational level, constraints include basic levels computer experience, time available to learn, and the identification of clear benefits of ICT use. Constraints at the group level include time available to share information, quality of personal contact and geographical distance.

Research limitations/implications

The sample was purposefully limited to large IT‐literate construction contracting organisations with a need to use ICT for their operational effectiveness.

Practical implications

The driver and barrier models presented indicate that ICT innovation implementation requires intense management interventions to facilitate a supportive workplace environment that strongly links personal and organisational resource investment with demonstrated outcome benefits.

Originality/value

This study provides rich insights of the dynamics of ICT innovation implementation. Few studies in the literature have provided such insights that link the organisational, group and individual levels.
Optimization of EDM machining parameters using DMLS electrode
Authors: Meena Vijay Kumar , Nagahanumaiah
Published: July 2006

Purpose

The purpose of this paper is to optimise the electro‐discharge machining (EDM) parameters and investigate feasibility of using direct metal laser sintering (DMLS) parts as EDM electrodes.

Design/methodology/approach

In this paper the effects of discharge current, pulse‐on‐time, flushing pressure are optimized for minimum tool wear rate (TWR), maximum metal removal rate (MRR) and minimum surface roughness (Ra). Taguchi‐based L9 orthogonal array has been used for performing experiments on EDM machining of EN 24 steel using DMLS electrodes. The grey relational analysis combined with ANOVA techniques have been employed to determine the optimal level as well as their significance.

Findings

Experimental results have shown that the performance characteristics of the EDM process (TWR, MRR and surface roughness) using DMLS electrode can be quantified and controlled effectively by grey relational approach presented in the study. Current is found to be the most affective parameter in EDM machining using DMLS electrode. Excessive DMLS tool (electrode) wear was also reported, which limits the use of DMLS tool for EDM machining and it has been found out that porosity (which was about 20 per cent) was one of the primary cause.

Research limitations/implications

This paper was focused on understanding the effects of important EDM parameters on three performance characteristics (TWR, MRR and surface roughness). While this study identifies that DMLS electrode wear rate is high and porosity could be one of the main cause, presently it does not cover the investigations on reducing the porosity level and its implications.

Practical implications

The DMLS material had shown huge potential to be used as EDM electrode. The current investigation established a structured experimental approach to understand the effects of EDM parameters on multi response characteristics. The results derived from this study helps to focus future research on two aspects including enriching the copper content and reducing the porosity level, thereby the benefits of lead time reduction in EDM electrode making could be realized.

Originality/value

The previous research attempts were not focussed on optimising the EDM machining process using rapid tooling electrodes. With the best of author's knowledge none of the researchers have reported these aspects especially for DMLS electrodes. Application of grey relational analysis for performance evaluation of rapid tooling‐based EDM electrodes (DMLS electrodes) appear to be completely new.
Indirect fabrication of collagen scaffold based on inkjet printing technique
Authors: Yeong Wai‐Yee , Chua Chee‐Kai , Leong Kah‐Fai , Chandrasekaran Margam , Lee Mun‐Wai
Published: July 2006

Purpose

This paper presents a new indirect scaffold fabrication method for soft tissue based on rapid prototyping (RP) technique and preliminary characterization for collagen scaffolds.

Design/methodology/approach

This paper introduces the processing steps for indirect scaffold fabrication based on the inkjet printing technology. The scaffold morphology was characterized by scanning electron microscopy. The designs of the scaffolds are presented and discussed.

Findings

Theoretical studies on the inkjet printing process are presented. Previous research showed that the availability of biomaterial that can be processed on a commercial RP system is very limited. This is due mainly to the unfavorable machine processing parameters such as high working temperature and restrictions on the form of raw material input. The process described in this paper overcomes these problems while retaining the strength of RP techniques. Technical challenges of the process are presented as well.

Research limitations/implications

Harnessing the ability of RP techniques to control the internal morphology of the scaffold, it is possible to couple the design of the scaffold with controlled cell‐culture condition to modulate the behavior of the cells. However, this is just initial work, further development will be needed.

Practical implications

This method enables the designer to manipulate the scaffold at three different length scales, namely the macroscopic scale, intermediate scale and the cellular scale.

Originality/value

The work presented in this paper focuses on important processing steps for indirect scaffold fabrication using thermal‐sensitive natural biomaterial. A mathematical model is proposed to estimate the height of a printed line.