bluuebunny/crossref_metadata_2025 huggingface dataset:
The edge of legitimacy
Authors: Tilling Matthew V. , Tilt Carol A.
Published: December 2009

Purpose

The purpose of this paper is to examine the voluntary social and environmental disclosures made in the annual reports of Rothmans Ltd between the years of 1955 and 1999. The first part of the paper focuses on defining legitimacy theory as it has been used in accounting research, extending the current model of legitimacy that predominates, and discussing the potential of a resource‐based approach to testing the theory.

Design/methodology/approach

A qualitative and quantitative approach to analysing annual report disclosures is presented, and this is one of the few studies to operationalise the variables under study as measures of resource flows.

Findings

The paper considers legitimacy theory in light of disclosures made by Rothmans. An initial analysis provides qualitative examples of expected attempts to legitimatise the corporation given the threat posed by the smoking and health debate. Further analysis conducted using a quantitative measure of resource flows controlled by one stakeholder group, contradicts those expected when compared with previous studies, and as a result of this an alternative conceptualisation of legitimacy theory is proposed.

Research limitations/implications

The paper considers one company in one industry and provides evidence from limited stakeholders groups. The results have implications for further research on social and environmental reporting that use a legitimacy framework.

Originality/value

The paper provides one of the few studies to attempt to measure resource flows in order to proxy stakeholder influence on reporting. This therefore provides an alternative to the more common measures of legitimacy used in previous studies. These have predominantly been based on researcher judgement of the categorised text to determine whether they fit certain “legitimacy” criteria.
Human capital measures, strategy, and performance: HR managers' perceptions
Authors: Gates Stephen , Langevin Pascal
Published: December 2009

Purpose

The purpose of this paper is to report the results of a survey and interviews with human resource (HR) professionals to identify and better understand their perceptions and expectations of human capital measures' (HCM) content, links to strategy, and impact on performance.

Design/methodology/approach

This paper relies on a quantitative analysis of survey questionnaires collected from 104 HR executives, as well as on a qualitative investigation using six interviews. Two types of HCM are derived using principal component analysis. One factor measures employees' work efficiency and cost consciousness (efficiency indicators), whereas the second factor measures employees' entrepreneurial and innovative capabilities (innovation indicators).

Findings

The results confirm the following hypotheses: first, according to HR managers, the more advanced a company is in the development of HCM, the higher the company's performance; and second, in companies following a differentiation strategy, HR managers are interested in innovation indicators, while in those following a cost reduction strategy, HR managers are interested in efficiency indicators.

Research limitations/implications

Results are based on a cross‐sectional study of HR professionals' perceptions. However, it underscores the critical role that HCM plays in delivering performance in the HR managers' opinion. It also shows that HR managers are conscious that HCM should be aligned with strategy.

Practical implications

Based on HR managers' perceptions, the paper suggests that HR professionals might invest more effort in creating and implementing their HCM to deliver higher levels of performance. It also implies that HR managers and management accounting and control systems experts have a common interest to collaborate when implementing HCM.

Originality/value

The paper demonstrates the importance of implementing human capital (HC) metrics into a strategic performance management system to deliver performance from a company's HC. It contributes to a cross‐disciplinary (HRs, management control, and strategy) perspective on HC strategy.
Easter Island – recent findings and a paradox explained
Authors: Collison David
Published: December 2009

Purpose

The paper presents a parody intended to emphasise the dangers and questionable rationale of a procedure which could allow organisations to claim spurious and misleading reputational benefits.

Design/methodology/approach

This is a fictional analogy using a historical episode.

Findings

Reflection on an aspect of policy.

Research limitations/implications

Stimulates consideration of the policy in question and of the potential for analogy to influence understanding and awareness.

Originality/value

An individual perspective on an issue that needs transparency and accountability.
Blended solutions
Authors: Bryans Bongey Sarah , Cizadlo Gerald , Kalnbach Lynn
Published: December 2009

Purpose

The purpose of this paper is to plan, implement, and deliver universal design for learning (UDL) benefits to a large class of undergraduate biology students.

Design/methodology/approach

This pilot project used an online course site in the course management system (CMS) to establish a universal design (UD) and maintain it throughout a semester‐long class in undergraduate biology. Although the class is traditionally taught in a face‐to‐face lecture and lab format, this intervention is used to expand the representational, strategic, and affective aspects of the course.

Findings

Survey results and follow‐up interviews as well as student usage statistics and points earned on tests are collected and analysed, with the resulting data used to generate conclusions relating to the benefits of a UDL‐compliant supplemental site versus a supplemental site that does not apply UDL principles. While the students perceived‐added value in the UDL‐enhanced site, the overall intervention does not lead to improved grades leading to the possibility that there may be a “sweet spot” or optimal blend of tools and approaches.

Research limitations/implications

Further research will be needed in order to establish a more reliable mode of using supplemental online course sites to deliver UDL. Specifically, it will be important to expand this pilot case to a wider range of courses including those that include more diverse populations of students.

Practical implications

The CMS represents a potential means of delivering UD benefits in an optimal and replicable manner. It will be important to expand this pilot effort to identify an optimal balance of supports and also to increase its generalizability by including a wider range of courses, as well as those that include more diverse populations of students.

Originality/value

This paper uses a potentially replicable strategy to deliver the benefits of UD to college students. If an optimal balance of supports can be identified, this supplemental use of an online course site in the CMS could serve to deliver academic and student satisfaction benefits to a wide range of students, including those in the K‐12 setting.
A stream runs through IT: using streaming video to teach information technology
Authors: Nicholson Jennifer , Nicholson Darren B.
Published: December 2009

Purpose

The purpose of this paper is to report student and faculty perceptions from an introductory management information systems course that uses multimedia, specifically streaming video, as a vehicle for teaching students skills in Microsoft Excel and Access.

Design/methodology/approach

Student perceptions are captured via a qualitative survey administered at the end of the course in which a multimedia component is employed. Faculty perceptions are the experiences of the authors who also taught the courses that contained the multimedia component.

Findings

Results from the survey indicate that using a multimedia component to convey course material provides benefits to students in the form of greater satisfaction with the learning process, a greater understanding of the material, as well as a reduction in the amount of effort required to complete homework assignments. Furthermore, from an instructor perspective, a marked reduction in visits from students who required additional exposure to previously covered material, a decrease in prep time during subsequent semesters, and seamless portability to online learning contexts are experienced.

Originality/value

While prior, experimental research in this area has illustrated how various technology attributes can be employed to positively affect learning outcomes, the paper seeks to provide the perceptions of both students and instructors when a multimedia environment is used to supplement or replace the teaching of procedural knowledge in the classroom. By offering a faculty perspective, the paper hopes to provide guidance to others who may be considering such an undertaking by sharing the pros and cons of implementing a multimedia component into a course.
Developing visualization support system for teaching/learning database normalization
Authors: Folorunso Olusegun , Akinwale AdioTaofeek
Published: December 2009

Purpose

In tertiary institution, some students find it hard to learn database design theory, in particular, database normalization. The purpose of this paper is to develop a visualization tool to give students an interactive hands‐on experience in database normalization process.

Design/methodology/approach

The model‐view‐controller architecture is used to alleviate the black box syndrome associated with the study of algorithm behavior for database normalization process. The authors propose a visualization “exploratory” tool that assists the learners in understanding the actual behavior of the database normalization algorithms of choice and also in evaluating the validity/quality of the algorithm. This paper describes the visualization tool and its effectiveness in teaching and learning normalization forms and their functional dependencies.

Findings

The effectiveness of the tool has been evaluated in surveys. It shows that students generally viewed the tool more positively than the textbook technique. This difference is significant to p<0.05 (t=1.645). The mean interactions precision and calculated value using expert judge relevance ratings show a significant difference between visualization tool and textbook performance 3.74 against 2.61 for precision with calculated t=6.69.

Originality/value

The visualization tool helped students validate/check their learning of normalization process. Consequently, the paper shows that the tool has a positive impact on students' perception.
Activity‐based management system implementation in higher education institution
Authors: Azizi Ismail Noor
Published: December 2009

Purpose

The purpose of this paper is to discuss how activity‐based costing (ABC) technique can be applied in the context of higher education institutions. It also discusses the obstacles and challenges to the successful implementation of activity‐based management (ABM) in the higher education environment.

Design/methodology/approach

This paper adopts a combination of case study and survey approaches. It also uses SAS ABM software to transform the ABC model into a working model.

Findings

The results demonstrate that, using SAS ABM software, implementation of ABC technique can result in improved information of benefits to the university administrators. However, several obstacles and challenges especially those relating to supporting information systems may hamper the success of ABM system implementation.

Originality/value

This is the first paper that investigates the feasibility of ABM system implementation in higher education institution in Malaysia. It is also the first to use specific software to transform the ABC into a working model.
Dismantling organised crime groups through enforcement of the POCA money laundering offences
Authors: Murray Kenneth
Published: December 2009

Purpose

The purpose of this paper is to assess the challenges of proving criminality in money laundering cases and the extent to which forensic accountancy within law enforcement can assist in meeting them.

Design/methodology/approach

This paper reviews the development of relevant case law; and considers legal viewpoints on the use of forensic accountancy evidence in court.

Findings

The use of forensic accountancy within law enforcement provides a means of enabling Proceeds of Crime Act 2002 (POCA) achieve the results it was enacted to achieve.

Research limitations/implications

A more resilient attitude to financial complexity is required on the part of prosecutors if complexity is not to continue to succeed as a method of rendering serious financial crime immune to prosecution.

Social implications

The money laundering provisions of POCA are enacted to provide a means of prosecuting the leaders and professional enablers of organised crime groups who benefitted from crime but were able to divorce themselves from the actual crimes committed on their behalf. The failure of POCA to effectively deliver on this objective undermines its authority and reputation and thereby reduces hope in the communities that are vulnerable to organised crime.

Originality/value

The use of forensic accountancy within law enforcement is a new initiative. This paper sets out the need for such an initiative and it can make a significant contribution in the fight against organised crime.
A typological study on money laundering
Authors: He Ping
Published: December 2009

Purpose

The purpose of this paper is to make objective descriptions on various money‐laundering techniques and to put forward countermeasures in order to combat money laundering more effectively and efficiently.

Design/methodology/approach

This paper based on 20 simplified money‐laundering cases, describes various money‐laundering techniques, analyses the reasons why these methods prevail, and points out the future efforts to be made in the fight against money laundering.

Findings

As usual, the ways of money laundering include cash smuggling, making use of banks or insurance company, or making use of shell‐company or front‐company. Nowadays, criminals also turn to real estate, lottery, international trade, offshore company to launder money. Sometimes lawyers, accountants are exploited by money launderers. With the wide use of electronic money and internet, criminals prefer to launder money through non‐face to face transactions. The fight against money laundering is the fight between justice and evil. It is of great importance to pierce the secret veil of money laundering so that we can combat money laundering more effectively and efficiently.

Originality/value

This paper prevents a comprehensive description of, and comments on, various money‐laundering techniques and future efforts to be made in the fight against money laundering, which would be beneficial to policy makers, enforcement authorities, and judicial professionals.
Insulating the vaults from the tide of dirty money: are the floodgates secure?
Authors: Ajayi Konyin , Abdulkareem Hamid
Published: December 2009

Purpose

The purpose of this paper is to discuss the issues faced by financial institutions in detecting threats to their stability and integrity, and taking adequate steps to ensure that those who engage in abuse are detected and sanctioned. The focus is on financial institutions in Nigeria. The paper proffers practical recommendations towards greater effectiveness of Nigeria's anti‐money laundering (AML) and counter terrorist‐financing regimes.

Design/methodology/approach

The paper explores Nigerian legislation on money laundering, terrorism, and related crimes. Data are also drawn from analysis of reports of relevant law‐enforcement agencies, regulatory agencies, as well as English and Nigerian case law.

Findings

The paper highlights the deficiencies in current money laundering and counter‐terrorist financing (CTF) legislation in Nigeria. It reveals that financial institutions may still be liable to their customers in the course of complying with applicable legislation. The paper suggests that the power of law‐enforcement agencies to “freeze” assets be expanded, while legislation should be enacted with explicit guidance on treatment of politically exposed persons, and terrorism.

Practical implications

The paper calls for a progressively risk‐based approach to reporting of suspicious transactions by Nigeria's financial institutions, as well as greater attention to the provision of training to compliance personnel.

Originality/value

This paper highlights issues requiring urgent legislative intervention; it also draws attention to areas where law‐enforcement agencies and financial institutions could collaborate better in managing cost of compliance and securing the overall effectiveness of the AML and CTF regimes.
What is corruption corrupting? A philosophical viewpoint
Authors: Dion Michel
Published: December 2009

Purpose

The purpose of this paper is to see to what extent philosophers (from Plato to Rousseau) have described the phenomenon of corruption in a way that is relevant for corrupt practices in globalized markets.

Design/methodology/approach

The paper analyzes five levels of corruption from a philosophical viewpoint: corruption of principles (“ontic/spiritual/axiological corruption”), corruption of moral behavior (“moral corruption”), corruption of people (“social corruption”), corruption of organizations (“institutional corruption”), and corruption of states (“national/societal/cultural corruption”).

Findings

The paper finds that actual forms of corruption are basically grounded in prior phenomena of corruption, whether it is the corruption of principles, the corruption of moral behavior, the corruption of people, the corruption of organizations, or the corruption of states. In each case, philosophers have described the deep and broad effects of corruption. Their criticism is quite close to the way the social impact of corruption is presently circumscribed.

Originality/value

The paper addresses the issue of corruption in a philosophical way, and then tends to enhance the social relevance of philosophical discourse when dealing with corrupt practices.
Criminal infiltration of financial institutions: a penetration test case study
Authors: Hart Jerry
Published: December 2009

Purpose

The purpose of this paper is to discuss the findings of a security research project commissioned by a financial institution to identify security breaches that could facilitate illicit access to confidential information.

Design/methodology/approach

Using penetration and social engineering techniques to generate opportunities to steal confidential data, the project simulates a possible criminal attack.

Findings

The findings expose a vulnerability to attack by professional criminals or others prepared to use kidnap, blackmail and intimidation.

Social implications

They also raise challenging questions about reconciling the human rights of both employees and clients, and the needs and responsibilities of financial institutions as employers, service providers and custodians of confidential information.

Originality/value

The paper is unique as it tackles the phenomenon of social networking sites from the risk perspective of any employer that needs to safeguard its assets by managing internal threats and protecting against criminal infiltration.
Misuse of securities and futures market by money launderers – a general overview
Authors: Lai Louisa
Published: December 2009

Purpose

The purpose of this paper is to discuss the vulnerability of the stock market in Hong Kong being used by money launderers to launder proceeds of crime.

Design/methodology/approach

This paper considers case studies, legal authorities and other research material to demonstrate the veracity of the proposition.

Findings

No similar prosecution due to difficulties in collating evidence, but the risk of the stock market being used as a medium for money laundering is real.

Originality/value

There has been little discussion on this topic before. This paper may generate the interests of prosecutors and investigators in other jurisdictions to share their experience in handling this threat.
An evolutionary game theory approach to combat money laundering
Authors: Azevedo Araujo Ricardo
Published: December 2009

Purpose

The purpose of this paper is to show that an evolutionary approach to combat money laundering can shed new lights on this matter.

Design/methodology/approach

An evolutionary game between financial institutions and employees is assumed in which the decisions of the banks and employees to cope against money laundering endogenously is evaluated. The players are allowed to review their strategies in each period of time comparing their payoffs with the average payoff.

Findings

The paper shows that the efficiency of anti‐money laundering combat relies on the conjugation of factors such as a proper design of the anti‐money laundering regulation and an endogenous willingness of banks and workers to cope against this war. On one hand, that the number of banks willing to fight money laundering affects the number of employees who also fight against money laundering. On the other hand, the number of banks that decide to cope against money laundering is also affected by number of employees that are prepared or willing to fight it. Of course, these decisions are affected by the design of optimal regulatory system made by the government which may reflect its commitment to combat money laundering.

Research limitations/implications

The efficiency of the anti‐money laundering regulation may be subject to endogenous characteristics of countries that range from the regulatory design to the willingness of banks and employees to cope against money laundering.

Practical implications

This is a theoretical result that shows that an efficient combat to money laundering depends on the joint effort of competent authorities, banks, and employees.

Originality/value

To the best of the author's knowledge, the paper is the first attempt to approach money laundering combat by using an evolutionary game theory approach, which allows it to focus on the endogenous aspect of the anti‐money laundering fight.
Applying service niche indicators to London's energy system
Authors: Keirstead James
Published: December 2009

Purpose

The use of cross‐cutting urban services (e.g. energy or water) has been proposed as a way of improving the performance of urban sustainability indicators. The purpose of this paper is to consider how this service niche approach might be applied to London's energy system.

Design/methodology/approach

Semi‐structured interviews with stakeholders from London's energy policy community are presented. A diffusion of innovation framework is then used to assess how the service niche approach fits with existing practice and consequently whether it is likely to be adopted in practice.

Findings

The service niche approach resonates with current indicator practice but it cannot overcome barriers such as a lack of political will or resources alone. While the method is therefore unlikely to be adopted as a wholesale replacement for existing strategies, it could be beneficial for complementary assessments.

Research limitations/implications

A limited sample of six interviewees is presented but, by examining other service niches and performing a comparative analysis, the paper's conclusions could be extended.

Practical implications

To leverage the full potential of the technique, two expansion strategies are proposed: replication (creating multiple service niche assessments in complementary urban systems) and extrapolation (extending the niche activities of a local policy maker to regional or national level). Experts could play a central role in coordinating these efforts, collecting relevant data and analysing the aggregate results with policy makers.

Originality/value

The paper presents a new practical analysis of the service niche approach that should be of interest to both urban managers and urban sustainability researchers.
Strategic management plan evaluation of a river basin district
Authors: Lombardi Patrizia
Published: December 2009

Purpose

In strategic planning and management of environmental resources, traditional multicriteria analysis is usually adopted for evaluating alternative development scenarios against a set of criteria. However, the modeling of the problem is often inadequate for representing the complexity which characterizes the decision. To overcome this problem, this paper aims to suggest the application of an advanced version of the analytic hierarchy process: the analytic network process (ANP).

Design/methodology/approach

The ANP is the first mathematical approach that makes it possible to systematically deal with all kinds of dependencies and feedback among elements. It requires the identification of a network of clusters and nodes, as well as pair‐wise comparison to establish relations within the network elements. The number of comparisons is dependent on the number of interrelations among the elements.

Findings

The method is applied to the Strategic Management Plan of the River Po Basin in Italy. The result obtained is a surprising ranking which places major weight on the cultural heritage and landscape rather than on traditional environmental categories, such as land and water. This result reflects the recent River Po Basin Authority strategy to institute an integrated and coordinated policy action in the field.

Originality/value

The proposed approach has improved the integration of the strategic evaluation in the decision‐making process within the management of territorial development policies, thanks to a better representation of the interrelations among issues within the decision model.
Evaluation of a project for the radical transformation of the Port of Genoa‐Italy
Authors: Lami Isabella M. , Beccuti Beatrice
Published: December 2009

Purpose

The purpose of this paper is to illustrate the evaluation of three innovative project options for the transformation/upgrading of the Port of Genoa‐Italy according to the community impact evaluation (CIE).

Design/methodology/approach

This takes the form of a comparison of two different methodological approaches: on the one hand, that developed by Lichfield for CIE and, on the other, an experimental type variation to CIE, defined here as “weighted evaluation approach.” The first approach is based on the hypothesis that the community sector determines the preferential sector only to the extent to which the impact in which the sector is directly involved occurs. According to the second approach, all the impacts deriving from implementation of the project are considered, also according to the importance (assigned according to a percentage weight) attributed by each sector according to its interests.

Findings

It is possible to measure the importance of application of the transformation project as, also for community sectors that could apparently oppose this and are favourable to the hypothesis of non‐intervention, the evaluation highlights that the benefits outweigh the costs for these sectors. Lastly, although based on different hypotheses, both the methodological approaches adopted establish a preference for the same design solution as it generates benefits with regard to socio‐economic aspects, also with due attention to environmental issues. In both approaches, the preferred solution is the number three, according to which the quayside of the Port of Genoa is transformed into an island connected via an underground gallery to the tunnel in the Apennines.

Originality/value

Application of the “weighted CIE” method illustrated here represents a proposed variant to Lichfield's method, in an attempt to consider all the impacts generated by a project on each community sector; although it requires further testing and tuning, this variant may lay the basis for comparing possible evolutions of the method.
Urban institutional and ecological footprint
Authors: Dakhia Karima , Berezowska‐Azzag Ewa
Published: December 2009

Purpose

This paper is part of a PhD research in urban metabolism assessment tools. Its purpose is to propose a new strategic urban metabolism assessment tool that can be integrated in the urban ecosystem planning process.

Design/methodology/approach

The paper uses the systemic approach to build a model of an urban ecosystem in order to understand its structure and function; understand its metabolism flows and how to assess and “control” it. This systemic model outlines the role of the ecological footprint (EF) in the assessment of urban metabolism flows and demonstrates the need for a new tool to assess the function of metabolism control.

Findings

The research paper proposes a new strategic assessment tool composed of the EF, as an assessment tool of urban metabolism flows, and of a new tool dedicated to the assessment of the urban metabolism control function. This tool, fully integrated in the urban planning process, will bridge the gap between urban metabolism assessment and urban metabolism control and planning.

Originality/value

There are many urban metabolism assessment tools that are developed to assess and evaluate urban metabolisms, but urban planning practitioners need a strategic tool to transform assessment results into urban actions integrated in the urban ecosystem planning process.
Enabling low‐carbon living in new UK housing developments
Authors: Broer Steffie , Titheridge Helena
Published: December 2009

Purpose

The purpose of this paper is to describe a tool (the Climate Challenge Tool) that allows house builders to calculate whole life carbon equivalent emissions and costs of various carbon and energy reduction options that can be incorporated into the design of new developments.

Design/methodology/approach

The tool covers technical and soft (or lifestyle) measures for reducing carbon production and energy use. Energy used within the home, energy embodied in the building materials, and emissions generated through transport, food consumption and waste treatment are taken into account. The tool has been used to assess the potential and cost‐effectiveness of various carbon reduction options for a proposed new housing development in Cambridgeshire. These are compared with carbon emissions from a typical UK household.

Findings

The tool demonstrated that carbon emission reductions can be achieved at much lower costs through an approach which enables sustainable lifestyles than through an approach which focuses purely on reducing heat lost through the fabric of the building and from improving the heating and lighting systems.

Practical implications

The tool will enable house builders to evaluate which are the most cost‐effective measures that they can incorporate into the design of new developments in order to achieve the significant energy savings and reduction in carbon emissions necessary to meet UK Government targets and to avoid dangerous climate change.

Originality/value

Current approaches to assessing carbon and energy reduction options for new housing developments concentrate on energy efficiency options such as reducing heat lost through the fabric of the building and improving the heating and lighting systems, alongside renewable energy systems. The Climate Challenge Tool expands the range of options that might be considered by developers to include those affecting lifestyle choices of future residents.
Whole life sustainability in the design of tourist resorts
Authors: Ismail Ayman , Khalil Husam
Published: December 2009

Purpose

The purpose of this paper is to argue that it is possible to identify a number of physical design properties of plots that are associated with coastal alteration and to develop a predictive model or metric to evaluate the potential alteration caused by that resort. Investors may have economic plot size concerns not considered by planners, tourists may prefer close proximity to deep waters, and urban planners may have failed to realize the importance of certain plot ratios or minimum dimensions etc.

Design/methodology/approach

A combination of geographical information system and statistical tools is used to identify and model these properties. The research uses data from three different resorts in two countries along the Red Sea coast (Hurghada and Safaga in Egypt and Jeddah in Saudi Arabia). Landsat TM7 images are obtained for each location and analysed to detect regions with the largest alteration along the coast using the post‐classification change technique. Physical properties of each village are generated using ArcGIS 9.2 both before and after alteration. Finally, a predictive decision‐support tool for urban planners and environmental auditors is formulated using stepwise discriminant analysis.

Findings

Two‐step cluster analysis and discriminate analysis show that alteration takes place based on factors that include original width and original distance to deep water in three distinct groups. The predictive model that is developed classifies any given resort into one of three clusters, by virtue of their physical design characteristics. This gives a rough prediction of the likely alteration that might take place under a given condition. Subdivision plans that ignore the power of these two factors literally “invite” owners to violate shorelines and encroach on the sea. Planners are urged to join hands with policy makers and developers to formulate guidelines to plot subdivision and environmentally acceptable design solutions to facilitate access to deep water.

Originality/value

Till now, there has been no metric to relate a plot's geometric properties with the encroachment it makes. If such an association could be made, a developer's resort plans may be evaluated to predict the degree by which an encroachment is likely. The model can be used to identify resorts whose properties present a risk to shorelines, dredge or fill to maximize usable land. Two benefits may be thought of for this approach. First, the model helps urban planners develop a sustainable coastal area by bearing in mind the needs of tourist‐developers as well as the properties of their adjacent coast. Second, the factors can be used to rationalize building guidelines and land use regulations to minimize such risk.
Accounting for sustainability
Authors: Scerri Andy
Published: December 2009

Purpose

The purpose of this paper is to explain and demonstrate the importance and usefulness of mixing qualitative and quantitative approaches in participatory residential sustainability policy and practice.

Design/methodology/approach

The approach uses a theoretical model, developed through engagements with cultural and political sociology, to inform participatory engagement in selecting “indicators” of urban residential sustainability.

Findings

If they are to influence policy and practice effectively, quantitative indicators of sustainability need to be subjected to dialogical negotiation and deliberation aimed at establishing qualitative assessment of the problem.

Originality/value

Recognizing as foundational the need to negotiate the terms on which the task of achieving sustainability is implemented, the approach links “natural” with “social” scientific endeavour in a policy‐oriented and practical approach to binding together quantitative with qualitative “indicators” of sustainability.
Measuring supply chain performance among public hospital laboratories
Authors: Hamid Abu Bakar Abdul , Lukman Hakim Ismail , Choy Chong Siong , Lin Binshan
Published: December 2009

Purpose

The purpose of this paper is to investigate the efficiency levels of the decision‐making units within the public hospital laboratories in using their supply chain towards meeting the satisfaction of doctors.

Design/methodology/approach

Data were collected from two senior laboratory administrators and 30 doctors of two hospital laboratories in Malaysia using two sets of structured questionnaires, which comprised of two dimensions, i.e. doctor satisfaction dimension (DSD) and supply chain inputs (SCI). The dimensions of DSD and SCI were developed and that SCI has been relabeled as hospital laboratory inputs (HLI) to suit the nature of current study. The resulting data were positioned on an importance‐performance matrix. By using the data envelopment analysis software, the efficient frontier for both hospital laboratories was calculated under different scenarios.

Findings

Results reveal that one of the laboratories satisfies doctors efficiently using the present levels of HLI for each scenario while the other failed.

Research limitations/implications

The paper focuses only on two hospital laboratories.

Practical implications

The findings offer insights on the important dimensions of DSD and HLI that the hospital laboratories should concentrate on when measuring doctor satisfaction through the utilization of resources they possess. This will undoubtedly lead to better hospital‐doctor‐patient relationships.

Originality/value

Many prior supply chain studies have focused on patient satisfaction. This paper is probably one of the first attempts that comprehensively examines satisfaction from the perspective of doctors.
Organizational identity and symbioticity: Parco as an urban medium
Authors: Sato Toyoko
Published: December 2009

Purpose

Examining aspects of organizational identity, this paper revisits McLuhan's media theory in connection with W.R. Scott's insight that organizations themselves are the medium. The purpose of this paper is to consider the history of the Tokyo‐based urban developer/media organization Parco Co., Ltd, which emerged from a department store bankruptcy in 1969.

Design/methodology/approach

Through exploring the process of how a bankrupted department store transformed into Parco, a harbinger of Japan's consumer culture, the identity of Parco is sought in connection to its marketing strategies and managerial discourses.

Findings

Examining the identity of Parco provides two insights. First, there is a reflexive dynamism between an organizational identity and the organizational strategies. Parco exemplifies this concept as its strategies are defined and articulated by its organizational identity, which is in turn influenced by its organizational strategies. Second, Parco's organizational efficiency is found in its “organizational symbioticity”, a new construct which extends not only within but also beyond the firm.

Practical implications

The Parco case provides an important lesson. The medium that acts as an entrepreneur on the cutting edge can also be the message. For a medium that is ubiquitous, the message is the content of the medium. This appears to be the reason why Parco continues to successfully redefine its identities and strategies.

Originality/value

This paper uses the case study method to exemplify contemporary organizational identity and its marketing strategies. Furthermore, it demonstrates how an understanding of the social significance of the medium shapes consumer culture today.
The hierarchical consequences of reinvention: evidence from the American bureaucracy
Authors: Whitford Andrew B.
Published: December 2009

Purpose

Political reorganizations like that of the national performance review in the USA fundamentally alter hierarchical relations within public agencies. This paper includes a set of formal exercises to examine two logical consequences of reinvention: the increased likelihood of coordination failures, and the reduction in political leaders' hierarchical status in the organization.

Design/methodology/approach

These effects are discussed in the context of a substantial change in the public organization of health services: the alteration of the US Department of Health and Human Services' structure.

Findings

The paper argues that reinvention fundamentally alters the power and status of political appointees, the standing of top leadership, and the likelihood of conflict resolution within the organization.

Originality/value

This is the first paper to use historically important methods of understanding conflict resolution in organizations to the most important reform effort in American public administration in the last 30 years.
The corporate governance of Benedictine abbeys
Authors: Rost Katja , Inauen Emil , Osterloh Margit , Frey Bruno S.
Published: December 2009

Purpose

This paper aims to analyse the governance structure of monasteries to gain new insights and apply them to solve agency problems of modern corporations. In an historic analysis of crises and closures it asks, if Benedictine monasteries were and are capable of solving agency problems. The analysis shows that monasteries established basic governance instruments very early and therefore were able to survive for centuries.

Design/methodology/approach

The paper uses a dataset of all Benedictine abbeys that ever existed in Bavaria, Baden‐Württemberg, and German‐speaking Switzerland to determine their lifespan and the reasons for closures. The governance mechanisms are analyzed in detail. Finally, it draws conclusions relevant to the modern corporation. The theoretical foundations are based upon principal agency theory, psychological economics, as well as embeddedness theory.

Findings

The monasteries that are examined show an average lifetime of almost 500 years and only a quarter of them dissolved as a result of agency problems. This paper argues that this success is due to an appropriate governance structure that relies strongly on internal control mechanisms.

Research limitations/implications

Benedictine monasteries and stock corporations differ fundamentally regarding their goals. Additional limitations of the monastic approach are the tendency to promote groupthink, the danger of dictatorship and the life long commitment.

Practical implications

The paper adds new insights into the corporate governance debate designed to solve current agency problems and facilitate better control.

Originality/value

By analyzing monasteries, a new approach is offered to understand the efficiency of internal behavioral incentives and their combination with external control mechanisms in corporate governance.
Historical lessons in purchasing and supplier relationship management
Authors: Emiliani M.L.
Published: December 2009

Purpose

The purpose of this paper is to examine the key recommendations of early practitioners of purchasing management regarding supplier relationships and how policies and practices for obtaining lower unit prices affect buyer‐seller relationships.

Design/methodology/approach

The paper reviews the seven earliest books published on purchasing in the period 1915‐1940, and contrasts with common purchasing practices currently used by large corporations.

Findings

The logical, practical recommendations made by purchasing managers in the early 1900s differ markedly from the imprudent practices used by the managers of most large corporations today.

Research limitations/implications

Research is limited by the inability to speak to deceased authors/purchasing practitioners cited to gain their venerable insights on the longevity of value‐destroying dysfunctional purchasing practices.

Practical implications

This paper shows how the common purchasing performance metric and the zero‐sum policies and practices used to obtain lower unit prices degrade buyer‐seller relationships and contribute to regression in the practice of purchasing and supply chain management, as well as in business overall.

Originality/value

This paper will be helpful to academics who study purchasing history as well as current purchasing and supplier relationship management practices. Practitioners will benefit by becoming reacquainted with sensible practices long known to result in more favorable outcomes.
Childhood coeliac disease: towards an improved serological mass screening strategy
Authors: HOGEN ESCH C. E. , CSIZMADIA G. D. S. , VAN HOOGSTRATEN I. M. W. , SCHREURS M. W. J. , MEARIN M. L. , VON BLOMBERG B. M. E.
Published: December 2009

Aliment Pharmacol Ther 31, 760–766

Background  In 1997–1998, 6127 asymptomatic children aged 2–4 years were screened for coeliac disease (CD) by anti‐endomysium (EmA) testing in the Netherlands. After 6 (±2) months, biopsies were performed in 57 seropositive children; 31(54%) had villous atrophy, but 26 (46%), all HLA‐DQ2/DQ8 positive, had normal histology.

Aims  To reduce the number of unnecessary biopsies after serological mass screening for CD in asymptomatic young children by optimizing screening procedures.

Methods  Comparing different tests and optimizing their cut‐off point: screening samples were tested for EmA, tissue‐transglutaminase (tTGA), antigliadin and deamidated‐gliadin‐peptides (anti‐DGP) antibodies. Determining serological persistence over time: persistence of EmA and tTGA was determined by testing serological samples obtained at biopsy.

Results  Tissue‐transglutaminase and anti‐DGP correlated with EmA. Optimization of standard cut‐off points not only reduced unnecessary biopsies by 50–96% but also reduced sensitivity. EmA persisted in all CD children, but in only 50% of the non‐CD children. tTGA persisted in 83% of CD, but in only 15% of non‐CD children.

Conclusions  Coeliac disease antibodies may be present transiently in genetically predisposed children. To avoid unnecessary biopsies, serological mass screening procedures may be improved by repeating EmA and/or tTGA in initially seropositive young children after 6 months, before proceeding to biopsy. This may reduce the number of unnecessary biopsies that are performed.
Natural history of Crohn’s disease in patients who underwent intentional restorative proctocolectomy with ileal pouch‐anal anastomosis
Authors: SHEN B. , PATEL S. , LIAN L.
Published: December 2009

Aliment Pharmacol Ther 31, 745–753

Background  Crohn’s disease is generally considered a relative contraindication for restorative proctocolectomy with ileal pouch anastomosis (IPAA). The natural history of IPAA in these patients has not well been defined.

Aim  To evaluate the natural history of IPAA in patients with a well‐defined preoperative Crohn’s disease.

Methods  All patients from the Pouchitis Clinic who had a preoperative diagnosis of Crohn’s disease were screened and 11 patients met the inclusion criteria. The control group (with a 1:4 ratio) consisted of IPAA patients with a preoperative diagnosis of UC.

Results  During the follow‐up period of 5.0 years, 7 of 11 (63.6%) with a preoperative diagnosis of Crohn’s disease developed Crohn’s disease of the pouch. Crohn’s disease of the pouch developed 0.2–15 years after ileostomy closure. The remaining four patients with a preoperative diagnosis of Crohn’s disease did not demonstrate signs of Crohn’s disease in 2, 11, 11 and 24 years after pouch surgery, respectively.

Conclusions  Post‐operative development of Crohn’s disease of the pouch was common in patients with a preoperative diagnosis of Crohn’s disease who underwent IPAA. Long‐term medical therapy was often required. Large multi‐centre studies are warranted to delineate further the natural history of the disease, before Crohn’s disease is considered an indication for IPAA.