bluuebunny/crossref_metadata_2025 huggingface dataset:
An optimisation process of power electronics applications
Authors: Gerbaud L. , Atienza E. , Bolopion A. , Fandino J.
Published: November 2002

The paper deals with the sizing of controlled converter applications, with possibly, closed control loops, by combining several tools. The approach proposes to use symbolic calculation to perform sizing times, but also numerical calculation when symbolic expressions do not exist. The sizing model is deduced from criteria on the components (control values, average values, losses, rms values, maximum values, durations, etc.). The approach is based on two development environments: Gentiane for the modelling and simulation and Eden for the optimisation.
2‐D inverse problems with applications to micro‐gravity and energy storage
Authors: Mailfert A. , Vincent‐Viry O.
Published: November 2002

Deals with a way of designing structures of superconducting coils able to generate uniform flux densities, or uniform force field. An inverse methodology, which is valid for structures with plane symmetry (2‐D field), has been worked out. Currents are modeled by purely surface (or thin shell) current densities. Several original structures are then presented: one is especially well adapted to energy storage and the others give relevant solutions to the problem of uniform force field generation.
Conversation and research
Authors: Gerrit Schuurman Jan , Veermans Koen
Published: November 2002

Gordon Pask’s conversation theory was created in the 1970s. The theory encompasses a high‐level framework for studying interactions between actors in artificial situations where people co‐operate, have conflicts, follow rules, negotiate outcomes, invent new rules together, etc. Sadly, the theory is not well known. The authors claim that this is due to idiosyncratic use of terminology and radical departure from widespread research practices and accepted experimental procedures. It is argued that conversation theory furnishes a methodology for the creation and maintenance of social rule‐systems. The argument is illustrated with examples from the public (car) traffic system in The Netherlands.
Remembering Gordon Pask
Authors: von Glasersfeld Ernst
Published: November 2002

It was a rare pleasure to have known Gordon Pask. Here is a brief tribute.
Interaction of actors theory
Authors: de Zeeuw Gerard
Published: November 2002

Gordon Pask developed not only a conversation theory, but also a (less well‐known) interaction of actors theory, partly in response to demands during the time he worked in Amsterdam. The paper aims to clarify how this theory intended to minimise the effects of use on scientific results, while maximising the help of such results to improve on actions. This would facilitate empirical study of what changes user values, as well as the preferred design of (computer supported) support systems. Results include the material and communicative support of collective and social activities. Three examples are presented.
A small tribute to a great loss
Authors: Powell James
Published: November 2002

Here I pay tribute to Gordon Pask who through only a small intervention changed the whole nature of the way I undertook my future studies.
Recent trends in synthesis and application of nitrogen heterocyclic azo dyes
Authors: Elgemeie Galal H. , Helal Maher H. , El‐Sayed Heba M.
Published: November 2002

The synthesis and chemistry of nitrogen heterocyclic azo compounds have been extensively studied. Many derivatives of this type were proved to be excellent dyes. Presents a systematic and comprehensive survey of all recently synthesised nitrogen heterocyclic azo dyes according to dyeing methods.
Corrosion behaviour of steel with a polymeric coating in sea‐water
Authors: Tadros A.B. , El‐Batouti M. , El‐Lateef O.A.Abd
Published: November 2002

An investigation of the behaviour of a soluble resin coating on a steel substrate was carried out by open circuit potential and electrochemical techniques. Exposure conditions were with artificial sea‐water and natural sea‐water. The anticorrosion properties of the soluble resin material and its protection of the steel panel from marine corrosion were estimated by comparison with the untreated steel. The weight effect of the film coating and the temperature of the media were also studied.
Interaction of resins and metal pigments in water‐borne printing inks
Authors: Müller Bodo
Published: November 2002

In aqueous alkaline ink media aluminium pigments react with the evolution of hydrogen, whereas the more noble copper and brass pigments react by the absorption of oxygen, which can be measured gas‐volumetrically. These different corrosion reactions can be inhibited with addition of certain binders for printing inks, such as styrene‐maleic acid resins, maleic resins and to some extent styrene‐acrylate resins. So, certain ink resins inhibit corrosion reactions of different noble metal pigments in a reducing hydrogen atmosphere (aluminium) as well as in an oxidizing oxygen atmosphere (copper and brass). The overall best resin is that with the lowest acid number. Atomic absorption spectroscopy measurements showed that a lower acid number pruduces a lower solubility of copper and zinc in the medium.
UV‐radiation curing chemistry
Authors: Decker Christian
Published: November 2002

UV‐radiation curing has become a well accepted technology which has found its main applications in the coating industry, the graphic arts and microelectronics. The liquid to solid phase change proceeds within a fraction of a second on intense illumination at ambient temperature. The kinetics of such ultrafast polymerization have been followed in situ by real‐time infrared spectroscopy. This technique proved well suited to assess the performance of the various constituents of a UV‐curable formulation (photoinitiator, monomer, functionalized oligomer) from measurements of the actual polymerization rate and of the final cure extent. The photopolymerization of both radical‐type (acrylates) and cationic type (epoxides, vinyl ethers) monomers has been examined, as well as that of monomer blends. Interpenetrating polymer networks have been synthetized by photocrosslinking of a hybrid acrylate/epoxide system which generates a hard and scratch‐resistant polymer material.
Methods of theoretical study of branched structures: comparative analysis
Authors: Romm Freddy
Published: November 2002

For numerical treatment of resin‐containing systems and forecasting of their properties, certain models of branching are needed. In this review, existing theoretical models of systems containing branched structures (polymers, aggregates, etc.) are analyzed and compared. The criteria of selection of the optimal theoretical model comprise chemical and physical problems available for solution, simplicity of such solution, connection between theoretically forecasted and experimental results, and the time needed for computing. It is concluded that, according to these criteria, the optimal (between existing models) is the statistical polymer method.
Level of market development and intensity of organic food consumption: cross‐cultural study of Danish and New Zealand consumers
Authors: Squires Lisa , Juric Biljana , Bettina Cornwell T.
Published: November 2002

This paper presents a cross‐cultural study of organic food consumption. Relationships between health and diet concern, environmental concern, confidence in the conventional food industry, demographic characteristics, and intensity of organic food consumption of consumers from Denmark (mature organic industry) and New Zealand (novice organic food industry) are investigated. The authors evaluate the adequacy of deficit value and market development conceptual frameworks to predict priority of these concerns related to the level of organic market development.
Do consumers know what they want?
Authors: Riquelme Hernan
Published: November 2002

Predicting one’s own decision‐making policies is evidently a useful skill. How good are consumers at it? In spite of its importance, the question has not been much studied directly, although hints can be found in several parts of the literature. This article describes an experiment that identifies how much knowledge consumers have about an important purchase: a mobile phone. A total of 94 consumers provided ratings of the importance of six attributes and preference for several choices of mobile phone plans that were advertised in the market. Consumers’ self‐knowledge was assessed by three methods: comparing the product attribute importance derived from the subject’s model with the attribute importance derived from a conjoint analysis model; comparison of predicted judgments generated by the subject’s model with their holistic judgments; and comparison of the actual purchase of a mobile phone with the prediction generated by the subject’s model. Results show that consumers have a relatively good predictive power of a product they have chosen. However, this knowledge is not perfect. The results have important implications for companies that collect information about preferences from consumers.
The effects of brand associations on consumer response
Authors: Belén del Río A. , Vázquez Rodolfo , Iglesias Víctor
Published: November 2002

This paper studies the dimensions of brand image, focusing on the functions or value of the brand as perceived by consumers. In this way, four categories of functions are identified: guarantee, personal identification, social identification and status. By way of hypotheses, it has been proposed that these functions have a positive influence on the consumer’s willingness to recommend the brand, pay a price premium for it and accept brand extensions. The hypotheses have been tested in the Spanish sports shoes market and were partially supported. The results obtained confirm the convenience of analyzing brand associations separately and enable the ascertaining of the brand associations that are the most relevant in order to attain certain consumer responses.
Using XML and XSLT to process and render online journals
Authors: Cole Timothy W. , Mischo William H. , Habing Thomas G. , Ferrer Robert H.
Published: November 2002

Describes an approach to the processing and presentation of online full‐text journals that utilizes several evolving information technologies, including extensible markup language (XML) and extensible stylesheet language transformations (XSLT). Discusses major issues and trade‐offs associated with these technologies, and also specific lessons learned from our use of these technologies in the Illinois Testbed of full‐text journal articles. Focuses especially on issues associated with the representation of documents in XML, techniques to create and normalize metadata describing XML document instances, XSLT features employed in the Illinois Testbed, and trade‐offs of different XSLT implementation options. Pays special attention to techniques for transforming between XML and HTML formats for rendering in today’s commercial Web browsers.
Information architecture planning with XML
Authors: Gardner John Robert
Published: November 2002

The explosion of standards building on the 1998 XML specification from the World Wide Web Consortium has been slow to reach academic and library information science applications. While part of this is certainly due to cost, argues that adequate attention to architectural design, when considering XML technology, can make new forms of information management possible. Provides a survey of tools and relevant technology for working in Z39.50 with XML and MARC records, based primarily on a major undertaking by the ATLA‐CERTR (American Theological Library Association – Center for Electronic Resources in Theology and Religion) group at Emory University with 50 years of 50 journals digitized from philosophy, ethics, and religion.
Moving to XML: Latin texts XML conversion project at the Center for Electronic Texts in the Humanities
Authors: Hancock Brian , Giarlo Michael J.
Published: November 2002

The delivery of documents on the Web has moved beyond the restrictions of the traditional Web markup language, HTML. HTML’s static tags cannot deal with the variety of data formats now beginning to be exchanged between various entities, whether corporate or institutional. XML solves many of the problems by allowing arbitrary tags, which describe the content for a particular audience or group. At the Center for Electronic Texts in the Humanities the Latin texts of Lector Longinquus are being transformed to XML in readiness for the expected new standard. To allow existing browsers to render these texts, a Java program is used to transform the XML to HTML on the fly.
The NISO circulation interchange protocol (NCIP) – an XML based standard
Authors: Needleman Mark , Bodfish John , O’Brien Tony , Rush James E. , Stevens Pat
Published: November 2002

Describes the NISO circulation interchange protocol (NCIP) and some of the design decisions that were made in developing it. When designing a protocol of the scale and scope of NCIP, certain decisions about what technologies to employ need to be made. Often there are multiple competing technologies that can be employed to accomplish the same functionality, and there are both positive and negative reasons for the choice of any particular one. Focuses specifically on the areas on which the protocol would be supported. Gives particular emphasis to the decision to choose XML as the encoding technology for the protocol messages. One of the main design goals for NCIP was to try to strike the appropriate balance between ease of implementation and providing appropriate functionality. This functionality includes that needed to support both application areas that the committee could anticipate would use the protocol in the short term, and new applications that might be developed in the future.
Benchmarking service quality performance at business‐to‐business and business‐to‐consumer call centers
Authors: Miciak Alan , Desmarais Mike
Published: November 2002

Service quality performance is benchmarked at business‐to‐business and business‐to‐consumer call centers. Differences between call center types are observed including characteristics of operation, customer ratings of service quality performance, and employee ratings of workplace issues. Business‐to‐business call centers are challenged by customers who have higher expectations for service performance and who are more critical evaluators of organizational service performance. Implications for customer and employee satisfaction and loyalty are discussed.
Executive and consumer decision processes: increasing useful sensemaking by identifying similarities and departures
Authors: Wilson Elizabeth J. , Woodside Arch G.
Published: November 2002

Both marketing executives and consumers engage in a combination of automatic and strategic (i.e. controlled) thinking and doing processes when they become aware of problems/opportunities. Similarities and departures in these processes among executives and consumers occur through all stages of their decisions. This article includes a paradigm describing similarities (Si) and departures (Di) in the stream of thinking and behaviors of executives and consumers. For example, both executives and consumers apply simplifying categorizing rules for defining decision contexts; for repetitive decision‐making contexts, categorization rules are more often formalized in writing by executives but not by consumers. The extant literature on the quality of decision processes offers several easy‐to‐apply, but often unknown rules helpful for both executives and consumers for improving the quality of their decisions; these rules are examined briefly within the framework of similarities and departures. Formal study by all marketers of such similarities and departures of consumer/business buying decisions may be helpful for recognizing nuances critical in selling‐buying processes for achieving desired outcomes – such as getting a sale or building a marketing relationship. The article describes “direct research” studies of decision processes implemented by executives and consumers; direct research studies hold particular promise for uncovering similarities and departures when comparing the two areas of study.
Success factors of a reference visit – a single case study
Authors: Salminen Risto T.
Published: November 2002

Reference visits to the plants of suppliers’ present customers are an important practice in industrial marketing. Yet, studies regarding how to conduct reference visits do not seem to exist. The purpose of the article is first to describe the total process of a reference visit and then to develop success factors from that description. A single case study was conducted to describe that process. The decision systems analysis (DSA) was used as the analysis method that resulted in a flowchart description of the total process of a reference visit. Through eight key considerations seven success factors were then developed. It is concluded that managers should follow these success factors in their marketing practices, managers could use the DSA as an aid to improve their current marketing practices, and managers should take into account the value the visit creates for the parties when planning and managing a reference visit.
Financial needs and problems of university and research laboratory libraries in India
Authors: Malhan I.V.
Published: November 2002

In the developing knowledge society and emerging electronic environment, university and research laboratory libraries in India are facing several challenging situations and problems. Due to unavailability of funds, libraries are finding difficulties not only in modernising and restructuring their work operations but also in maintaining traditional services to their users. The rising cost of reading material and currency fluctuations considerably reduce the purchasing power of libraries while growing user demand and additional requirements for modernisation put many libraries in a predicament. This paper discusses the financial problems of university and research laboratory libraries in India in general and describes case studies of such problems faced by the University of Jammu library and the Regional Research Laboratory Library, Jammu.
Financing public universities in eastern and southern Africa: implications for information services
Authors: Mutula Stephen M.
Published: November 2002

Public universities in eastern and southern Africa have for a long time depended largely on grants from national governments for most of their recurrent and capital budgets. Statutes of various universities also allow them to get external aid and donations mainly for capital developments, technical assistance and staff training. In the last decade, there has been pressure on public universities in the region to cut back on their budgets as a result of declining government grants occasioned largely by political and economic structural changes. Universities are responding by putting in place a wide range of programmes to generate their own income to augment the dwindling allocation from national governments. This paper discusses current developments within universities in eastern and southern Africa in an environment of rapid technological developments.
Supporting the public library entrepreneur
Authors: Best Jill
Published: November 2002

This study investigates critical success factors which are impacting on the performance of NZ public library managers in generating extra revenue for their organisations. It identifies a number of ways in which the owning authority and the library manager/entrepreneur can increase the chances of success in raising revenue by non‐traditional means. It focuses on four main areas: organisational, characteristics of local government, characteristics of public libraries and library managers, and the external environment.
Managing the acquisitions budget: a practical perspective
Authors: Clayton Peter
Published: November 2002

This paper focuses on four areas, all of which affect a library’s bottom line in one way or another: fitting library materials expenditure into the parent organisation’s budget cycle, including suggestions for taking advantage of any unspent institutional allocation at the end of the financial year; budget control, including managing commitment and expenditure; internal budget allocation, where it argues in favour of a flexible formula, developed to suit the needs of the organisation; and audit and stocktake. It argues that success in these areas provides the basis for successful collections management.
Trends and developments in financial management of collections in academic and research libraries
Authors: Roberts Stephen A.
Published: November 2002

A number of financial models for collection development are reviewed in their historical and contemporary context. Digital library collections and hybrid library developments are the key influences on the future shape of financial models. These developments are reviewed and some future scenarios are offered along with the likely shape of future financial models. A theoretical analysis suggests a need to move towards user access funding models and away from the traditional collection grant allocation model. Irrespective of this shift libraries will still face traditional challenges in the financial support of physical collections.
Library fee‐based information services: financial considerations
Authors: Ward Suzanne M. , Fong Yem S. , Camille Damon
Published: November 2002

Fee‐based services in libraries offer research and document delivery services to non‐primary clientele on a cost‐recovery basis. Highlights services at the University of Colorado, Boulder, Rice University and Purdue University. Explores the major financial considerations involved in starting a new fee‐based service, including planning, staffing, pricing and marketing. Relates several special opportunities to which the libraries could not have responded without having had an existing fee‐based service with experienced staff in place. Also examines Internet opportunities.
Digital rights management: implications for libraries
Authors: Davis Denise M. , Lafferty Tim
Published: November 2002

Since digital content can be perfectly replicated and distributed infinitely, publishers and other content originators are employing DRM and persistent protection to prevent the abuse of their intellectual property. However, locking the content and controlling operations on the content have presented interesting challenges in supporting fair use in the digital world. Not only are libraries purchasing intellectual property, but they are also producing and maintaining it. Libraries are publishers. Presents the core components of DRM and the value the technology presents for libraries, and also scenarios to demonstrate where DRM may have improved content delivery to libraries, where library operations may be improved by the use of DRM, and offers critical information against which to ask publishers and content aggregators about their use of DRM with the content they sell to libraries.
ALADN: the Academic Library Advancement and Development Network
Authors: Rochester Leighty Gwendolen
Published: November 2002

Fund‐raising is becoming an integral part of contemporary library management, particularly for academic and research libraries. Libraries are establishing or strengthening development operations and seeking information on best practices in fund‐raising. In response to this growing priority of library directors and deans, and to meet demand for a forum in which development staff can share ideas and successes with each other, the Academic Library Advancement and Development Network (ALADN) was formed in 1996. This article highlights: the origins and purpose of ALADN; prime benefits of ALADN to the profession of library development; and a summary of the 2001 ALADN Conference in Washington, DC.
Toward reconceptualizing organizational learning: a multidimensional interpretation
Authors: Jack Lam Y.L.
Published: November 2002

Reflecting on the massive literature available on “organizational learning” which tends to conceal rather than clarify this important concept, the author reorders Senge’s five capacities to show how individual learning can normally be developed into collective learning. Attempts have been made to transform Senge’s work into a three‐dimensional configuration, making it more explicit as to how the process of critical information/knowledge spreads throughout the system, and to the ultimate motives that drive an organization into such a process. Further postulation of the stages that an organization might have gone through during such a process is advanced. The important roles played by external environment and by internal organizational conditions, which may facilitate or deter the process, are also identified.
The struggle for the knowledge‐based workplace
Authors: Taylor Kerchner Charles
Published: November 2002

US teacher unions have begun to depart from industrial principles. The National Education Association and the American Federation of Teachers have endorsed ideas such as peer review, training standards for teachers, job embedded professional development, and alternatives to the standard salary schedule. Union locals are experimenting with variations of these ideas and others. Still, the struggle to organize teaching as mental rather than physical labor is far from won, and it is argued that substantial policy intervention will be required. Changes in labor law and policy often pattern new organizational culture and practice. The conclusion of the article addresses the mismatch between industrial‐era law and contemporary teaching.
Evolution of Web‐based distance learning strategies
Authors: Reisman Sorel , Dear Roger G. , Edge Denzil
Published: November 2002

Strategies for implementing distance learning coursework have evolved and expanded with the growth and maturation of the World Wide Web. The requirements, advantages, and disadvantages of the most common strategies are compared and contrasted. Initially limited to individual efforts, software development has eased the burden of individual faculty and has opened up strategies for greater participation. Institutions attempting large‐scale implementations, however, may find infrastructure requirements overwhelming. An emerging large‐scale strategy involves an institutional partnership with a for‐profit application service provider (ASP). The ASP specializes in total systems solutions for developing and delivering Web‐based distance learning programs. Recent experiences at California State University, Fullerton, with an ASP are discussed.
The promise forsaken: neglecting the ethical implications of leadership
Authors: Calabrese Raymond L. , Roberts Brian
Published: November 2002

The actions of school leaders have direct and profound ethical implications on their organizations and corresponding stakeholders. Each action impacts the ethical notion of mutuality and either adds to or detracts from the existing social capital in the school leader’s organization and surrounding school community. Whether or not the school leader chooses to act out of self‐interest and contribute to the growth of fragmentation in the organization or chooses to act with integrity based on sound ethical principles is determined in large extent by the school leader’s character.
Higher education institution image: acorrespondence analysis approach
Authors: Ivy Jonathan
Published: November 2002

“Create an image for your company or your competitors will do it for you.” In the higher education sector this statement by Keever is equally true; as competition for students increases and funding decreases universities and technikons need to create and maintain a distinctive image in the market place. Higher education institutions are becoming increasingly aggressive in their marketing activities to convey an image that is favourable to their public, be they prospective students, employers, funders etc. Investigates how marketing is used to convey higher education institution type image in the UK and South Africa. Using correspondence analysis, shows the unique positionings that have been created by the old UK universities, the new UK universities, South African universities and technikons. Also identifies which marketing tools these institution types use in conveying their institutional image.
Performance budgeting
Authors: McGill Ronald
Published: November 2002

This paper is the fourth in a series about institutional development (ID) in government in the developing world. The first sought to establish a general understanding of ID. The second tested ID in the diagnostic phase of organisational analysis in civil service reform. The third looked at the spectrum of ID in civil service reform, in terms of client‐based functional analysis leading to reformed structures and processes. This paper explores the concept and development of these processes, under the generic term performance budgeting (PB). The US federal experience of PB is outlined; it being the birthplace of both the concept and the practice. A comparative review of some OECD countries and US state experience is offered. Resulting general principles are then set against recent practical PB experience by this author in Tanzania and the Indian state of Andhra Pradesh. The result is to advocate four basic pre‐conditions as the cornerstones of performance budgeting.
Chinese administrative reforms in international perspective
Authors: Straussman Jeffrey D. , Zhang Mengzhong
Published: November 2002

Examines recent reform initiatives in the PRC compared with advanced industralised democracies, searching for common attributes in order to establish, if possible, global patterns in such administrative reform initiatives. Reviewing these issues, admits that administrative reform, along with all other matters, is decided by the leadership of the Chinese Communist Party. Details the history of Chinese administrative reform since the early 1950s. Asks, in conclusion, whether reform initiatives in the PRC are similar to those elsewhere. The PRC clearly differs in this from the principles of the New Public Management (NPM). However, with global economic competition and the increasingly free dissemination of ideas the PRC may find it hard to resist reform. Even so, administrative reforms borrowed from elsewhere will invariably be influenced by Chinese ethnocentric characteristics.
Mediating change for public‐sector professionals
Authors: Brunetto Yvonne
Published: November 2002

Examines the impact of organisational culture on the responses of one group of professionals to change processes. Draws upon literature relating to policy implementation and organisational behaviour, in order to gain abetter understanding of the power and processes associated with the impact of culture on professional employees. The context of the study is an analysis of the responses of academics within Australian universities to changes resulting from the implementation of policies affecting teaching decision making and practices. Recent policy changes affecting the accessibility to resourcing and operations of academics’ three functions – teaching, research and community service – has provided the impetus for organisational change. To assure the quality of teaching to a growing and increasingly diverse student population, a quality initiative was implemented. This study examined the impact of organisational culture on academics’ responses to its implementation. The findings suggest that despite significant reform aimed at changing the work practices of all professional employees, senior academics undertaking management tasks still have some power to mediate the way organisational changes are implemented within the faculties. One contributory factor may be the existence of a well‐established organisational and professional culture.
Technical assistance to local governments in Hungary: the limits of best practice
Authors: Straussman Jeffrey D.
Published: November 2002

Reflects on the past decade of change in Central and Eastern Europe and the former Soviet Union. Notes the varying degrees of successful reform and aid/technical assistance for the region provided by international organizations. Examines efforts to provide technical assistance through the application of best practice to local governments. Develops a case study, using Hungary as a setting, of a local government deputy mayor and simulates a technical assistance best practice transfer. Describes also an alternative home‐grown best practice project at the local level. Lessons learned from these projects show that historical and contextual conditions have a very large impact on capacity building efforts in countries of transition; political values have to be developed and an organizational infrastructure to express them is essential. Ultimately, the knowledge and skills of senior managers must be cultivated, to assist them in nurturing the social capital needed for them to govern effectively.
The effect of thematic structure on the variability of annual report readability
Authors: Clatworthy Mark , Jones Michael John
Published: November 2002

The readability of annual reports has been the focus of extensive prior research. However, the extent of readability variability has only recently received specific attention. In response to a perceived need for further research into this area, an analysis of 60 UK chairman’s statements was conducted in order to test for possible determinants of readability variability. Results show the introduction to the chairman’s statement is systematically easier to read than other parts of the chairman’s statement. No evidence was found to support prior research that, rather than present accounting narratives objectively, managers use readability variability to emphasise good news and obfuscate bad news. The thematic structures within the chairman’s statement were investigated to explore whether they were responsible for systematic patterns in the variability of annual report readability. Findings indicate that thematic structure of the chairman’s statement is indeed a key driver of the variability of annual report readability.
Thinking critically about intellectual capital accounting
Authors: Roslender Robin , Fincham Robin
Published: November 2002

The measurement and reporting of intellectual capital has recently attracted a growing interest from accounting researchers, promoting a lively and far‐reaching debate. Two related issues have informed this debate. It is possible to identify these issues as exemplifying financial reporting and management accounting perspectives on the emergence of intellectual capital. Provides a commentary on the progress of the debate to date, while also attempting to contextualise some of the issues it entails in both earlier and wider debates. In an effort to progress the project of accounting for intellectual capital, suggests the adoption of a critical accounting perspective. This would entail exploring the possibilities of intellectual capital providing its own accounts, rather than remaining imprisoned within accounts devised by others.
Reporting intellectual capital in annual reports: evidence from Ireland
Authors: Brennan Niamh
Published: November 2002

Examines the extent to which 11 knowledge‐based Irish listed companies are adopting methodologies for reporting of intellectual capital in their annual reports. Their market and book values were compared and a content analysis of the annual reports of the 11 listed companies was conducted. With the exception of two of the 11 listed companies, significant differences in market and book values were found, suggesting that knowledge‐based Irish listed companies have a substantial level of non‐physical, intangible, intellectual capital assets. The level of disclosure of intellectual capital attributes by the 11 listed companies studied was low.
Reporting on intellectual capital
Authors: van der Meer‐Kooistra Jeltje , Zijlstra Siebren M.
Published: November 2002

In today’s knowledge‐based economy intellectual capital (IC) is becoming a major part of companies’ value. Being able to manage and control IC requires that companies can identify, measure and report internally on IC. As financial accounting rules ban full disclosure of IC in the annual report the external stakeholders lack information about companies’ value, which may have as a consequence that stakeholders make wrong or bad decisions. To remedy this situation, new tools must be developed which enable managers to identify and measure a company’s IC and to report on it within a consistent framework. The theory on IC is still in its infancy. Proposes to contribute to the development of a reporting model on IC. Analyses the various reporting models recently being developed and used in practice. Moreover, the existing reporting models have been discussed in depth with the management of three Dutch companies with a high degree of IC and with four financial analysts as external users of the information. Describes the findings of the discussions with the practitioners. Based on both the theoretical evaluation of the reporting models and the evaluation in practice, describes the building blocks of an IC reporting model.
International accounting disharmony: the case of intangibles
Authors: Stolowy Hervé , Jeny‐Cazavan Anne
Published: November 2002

IAS 1 (“Presentation of financial statements”) requires that application of all international standards is necessary in order to comply officially with International Accounting Standards. This appears to be a key statement for the move towards accounting harmonization. The feasibility of this kind of harmonization could be jeopardized if even one standard is “rejected” by companies. In this context, in the wake of the publication of IAS 38 “Intangible assets”, examines the ways that 21 national and two international accounting standards approach intangibles, both in terms of definition and treatment. Shows that there is no conceptual framework commonly accepted and that there is a considerable lack of consistency both inter‐country and intra‐country. This challenges the principle of the acceptability of all international accounting standards by companies that wish to or are required to apply IASs. The disharmony highlighted by the advent of IAS 38 could be a sign of the failure of international accounting harmonization.
Re‐engineering in public sector health care: a telecommunications case study
Authors: McAdam Rodney , Corrigan Martina
Published: November 2002

This article aims to investigate the application of re‐engineering methodology to public sector health care, in order to determine if increasing demands for customer satisfaction resource cuts in this sector can be addressed. Public sector health care faces large scale change owing to increasing Government performance targets, resource cuts and increasing customer/patient demands. Re‐engineering is a large‐scale change philosophy and methodology that has been applied with varying degrees of success and failure in the private sector. In public sector health care there is a paucity of in‐depth case study research to determine key success factors for re‐engineering in this sector. There is a need to determine the appropriateness of re‐engineering for helping to address the challenges faced in public sector health care. This article presents the results from a case study application of re‐engineering in a public sector health care Trust. The area re‐engineered was that of telecommunications. The methodology applied and the key success factors determined by the study are discussed in detail.
Developing network‐based services in the NHS
Authors: Conner Maxine
Published: November 2002

Networks, based upon informal relationships, have ensured that care was delivered to patients for many years. This informal organisation of care, based upon personal relationships, ensures that where the bureaucratic organisation fails the patient, health professionals’ work together to network the resources the patient needs. Networks are not new. Formalising networks and recognising their potential to deliver seamless care is new. The NHS must ensure that networks are developed, allowing them freedom from bureaucracy to reach their potential. The Northern and Yorkshire Learning Alliance (NYLA) was established as part of the Northern and Yorkshire health community’s efforts to radically improve care. The NYLA operates as a network with a small team of change experts working to develop change management and service improvement capacity across 10,000 square miles. As a network based organisation the team has learned many lessons, which may inform the development of clinical networks in England.
Integrating knowledge workers and the organization: the role of IT
Authors: Wickramasinghe Nilmini , Ginzberg Michael J.
Published: November 2002

Agency theory is primarily concerned with the relationship between the principal (employer/purchaser) and the agent (employee/contractor) in the issue of goal‐aligned behavior. Jensen and Meckling and others were not referring to a knowledge worker agent in their conceptualization of the principal/agent relationship. The significance of having a knowledge worker agent is that the decision rights are no longer located with the principal but with the agent. This in turn has a tremendous bearing on goal alignment and agency problems. We propose that information systems/information technology (IS/IT), in particular enterprise wide systems, can alleviate these agency problems. We illustrate this through a case example from health care, an industry with a high proportion of knowledge worker agents.
Redesign of healthcare processes classification to improve the processes of gathering information and data processing on professional and organisational quality in healthcare
Authors: Ritonja Slavica A. , Hocevar Zvonko
Published: November 2002

One of the most important instruments for gathering information and processing data relating to professional and organisational quality in health systems is “healthcare processes classification”. The authors found that a typical problem of many European countries is a lack of reliable information in the field of healthcare, mainly because the development of quality instruments, including healthcare processes classification, is not a priority for medical and other health professions. Additionally, it is difficult to update this instrument coherently with organisational changes and developmental achievements. This article describes the approach used by the University Medical Centre in Ljubjana, Slovenia, to redesign its healthcare processes classification in order to improve the quality of healthcare.
An analysis of service quality at a student health center
Authors: Canel Cem , Anderson Fletcher Elizabeth A.
Published: November 2002

This study provides an analysis of the quality of service provided by a university health care center. Students’ expectations and perceptions of the center’s services are identified by a survey. A second survey was administered to the employees of the center to compare student perceptions to those of the employees. Based on the results of this study, specific recommendations are made to improve the performance of the center. The implementation of these recommendations should also reflect a change in the students’ perceptions about the quality of service provided by the center.
Evaluation of a program to improve the prescription‐writing quality in hospital
Authors: François Patrice , Bertrand Dominique , Labarere Jose , Fourny Magali , Calop Jean
Published: November 2002

This paper aims to evaluate the effectiveness of a program designed to improve the quality of drug prescription‐writing at a university hospital in France. Improvement actions included feed‐back from yearly audits and the dissemination of recommendations on how best to write the prescriptions. A random sample of 30 stays was selected from among the hospitalizations for the year 1996. From each patient, medical records were searched for the first prescription order of the stay and its quality was assessed according to standards. A total of 872 records were relevant and included 3,289 medications. The results were compared to those obtained for the two previous years. Actions to sensitize prescribers resulted in an insufficient improvement of most indicators of prescription‐writing quality with results remaining well below ideal standards. The hospital staff concerned had a positive opinion of the program which led to an awareness of prescription problems. This assessment showed that the program had a moderate impact on prescribers’ practice and efforts must be continued.
Ceramic chip scale package solder joint reliability
Authors: Seyyedi J. , Padgett J.
Published: November 2002

As part of a programme of characterisation of interconnection technologies for computer server products the present investigation was conducted to determine the attachment integrity and long‐term reliability of resistor network ceramic Chip Scale Package (CSP) solder joints. Accelerated thermal cycling with electrical continuity monitoring of the solder joints was used to determine reliability. The thermal cycling was combined with metallographic examination of appropriate solder joints to evaluate the failure modes and to corroborate the failure thresholds. The measured reliability for the CSP solder joints was 1,027 thermal cycles. This implied an estimated minimum lifetime of 7.8 years for the product in a worst‐case field use. The reliability was virtually unaffected by the solder joint pad size and geometry on the board. All fatigue failed solder joints exhibited similar failure modes.
Lead‐free reflow soldering for electronics assembly
Authors: Harrison M.R. , Vincent J.H. , Steen H.A.H.
Published: November 2002

Results for reflow soldering are presented from a three‐year EC funded project “IDEALS” to develop lead‐free soldering solutions. On the basis of fundamental data from the literature, a shortlist of candidate lead‐free solders was selected, and results from tests on physical and soldering characteristics, and wetting balance testing, led to the choice of SnAg3.8Cu0.7, melting at 217°C. Implications for solder paste medium development are discussed. Differences in alloy density, melting point, and surface tension relative to conventional solders were found to give higher levels of internal voids, reduced spread on copper, and rougher, duller joints. Reflow process window studies showed that sound reliable joints could be obtained with a peak temperature as low as 225°C. Reliability was tested on soldered test boards using thermal shock cycling, power cycling, and vibration. Overall the SnAg3.8Cu0.7 gave results approximately equivalent to conventional solders, and different board finishes had no significant effect. The effects of Sb and Bi were also evaluated. No justification was found for minor additions of Sb, but 2‐5 per cent Bi was found to allow a reduction of the peak reflow temperature, though at the cost of reduced reliability if any Pb was present.
ACA bonding technology for low cost electronics packaging applications – current status and remaining challenges
Authors: Liu Johan
Published: November 2002

Anisotropically Conductive Adhesives (ACAs) have been used in electronics packaging for over a decade on glass substrates, and more recently in contactless smart‐card module assembly and for bare chip attach on flexible and rigid substrates. Summarises various technologies used in connection with ACA joining. A summary of our understanding of the electrical, thermal, physical, chemical, environmental and cost behaviours of ACAs in conjunction with various packaging applications is elaborated. Finally, future research areas and remaining issues are pointed out.
QS 9000: an overview and comparison with ISO 9000
Authors: Lo Chi Fong Jeffrey , Antony Jiju
Published: November 2002

QS 9000 is a quality system standard for the automotive industry, developed in the USA in 1994 by Ford, General Motors, Daimler‐Chrysler and the US truck manufacturers. It was developed with the objective of standardising the quality system procedures, responsibilities and processes within an organisation. The paper briefly illustrates a comparison of QS 9000 with other automotive standards. The paper also examines the relationship between ISO 9000, QS 9000 and TQM.