bluuebunny/crossref_metadata_2025 huggingface dataset:
A wolf in sheep's clothing
Authors: Bradshaw David
Published: July 2006

Purpose

The purpose of this paper is to explore the element of trust that is common to and underpins both the successful legitimate business venture and the successful fraud.

Design/methodology/approach

The paper questions whether the cumulative effect of financial crime in our society may ultimately be more serious than in terms of damaging personal and business relationships than the actual losses incurred.

Findings

Law enforcement agencies must not lose sight of the significant impact that financial crime is having on our everyday activities. There is a pressing need to ensure that within our communities trust remains a power for good within business relationships.

Practical implications

The paper was aimed at raising the awareness of the intangible impact of white collar crime on our society and the need to avoid becoming complacent about such offending at a time when the law enforcement focus in many countries tends to be on violent offending in our community.

Originality/value

The paper will be of interest to those working in the field of economic crime or researching the topic.
Governance in the markets: Malaysian perspective
Authors: Simon Shim Datuk
Published: July 2006

Purpose

To demonstrate that Malaysia has taken serious measures to improve corporate governance landscape.

Design/methodology/approach

Enforcement actions are used as a case study to show the effect of certain measures undertaken by the regulatory authorities to combat economic crime.

Findings

There was a drop in prosecutions and other enforcement actions following the introduction of compulsory directors trainings.

Research limitations/implications

Recommendations are made for a smart partnership between the government, regulators and the private sector to improve governance in the markets.

Originality/value

Corporate law and securities law require a sound framework that would promote a safe competitive and orderly market for investors in Malaysia.
Taxation determinants of fiscal corruption: evidence across countries
Authors: Richardson Grant
Published: July 2006

Purpose

The purpose of the study is to investigate the extent to which taxation variables explain differences in fiscal corruption (FISC) across countries.

Design/methodology/approach

The study employs an empirical research design, utilizing cross‐country data for all of the relevant variables of interest. The hypotheses of the study are tested using both univariate and multivariate statistical testing approaches.

Findings

Based on a sample of 48 countries, and after controlling for economic development (bureaucratic compensation), size of government and democracy, the regression results indicate that the lower the level of tax evasion (TEVA) and tax law complexity (TLAWC), and the higher the level of self‐assessment, the lower is the level of FISC in a country. These regression results remain quite robust after considering many different regression model specifications.

Research limitations/limitation

The study has several limitations, including a relatively small country sample size and potential measurement error for several of the variables.

Practical implications

The results of the study could lead to more effective country tax administrations, particularly in terms of tax revenue collection.

Originality/value

This represents one of the first empirical studies to systematically investigate the extent to which taxation variables explain differences in FISC across countries, hence it fills a major gap in the literature about FISC internationally.
Disclosure and sharing of sensitive information: a US securities regulatory perspective
Authors: Rutledge G. Philip
Published: July 2006

Purpose

The purpose of this paper is to examine from a US regulatory perspective various statues, rules and policies which affect how securities regulators in the US may disclose and share information.

Design/methodology/approach

This paper identifies and examines specific federal and state statutes, regulations and case law affecting the ability of federal and state securities regulators to share public and non‐public information.

Findings

The findings are that state and federal regulators in the US have wide latitude to obtain information (including use of subpoena power even if no violation of US law is alleged) on behalf of a foreign securities regulator, or one by one state jurisdiction on behalf of another state jurisdiction. There appears to be less restriction on state securities regulators from sharing non‐public information with other governmental entities and self‐regulatory organizations. Information sharing is trending toward informal arrangements rather than formal treaties with cumbersome protocols.

Practical implications

This paper provides a “roadmap” for persons interested in finding publicly available information in the US about companies which have issued securities in the US. It also explains how non‐public information may be shared between securities regulators.

Originality/value

Regulators, individuals and government departments interested in public policy matters will benefit from a review of US laws designed to facilitate the exchange of non‐public information in an effort to protect the integrity of the public securities markets.
Methodological innovation and effective action
Authors: Biagioli Antonello
Published: July 2006

Purpose

The purpose of this paper is to develop reflections on the contribution that innovative research and proper methodology can give to the fight against financial and economic crime, mentioning some potential instances of concrete application deriving from the Italian financial intelligence unit's experience and know‐how.

Design/methodology/approach

The paper sketches the Italian system's main feature and the UIC's main aim, which is not to run after the single criminal, but rather to find out how a pathology reveals itself because this may be the starting point for further investigative actions. It shows how over time UIC focused on developing special abilities and proper instruments, to search for significant clues of money laundering and terrorist financing phenomena, which deserve the enforcement's attention. Meeting this challenge requires commitment, and a continuous effort of research and methodological refinement.

Findings

Just reacting to financial crime (through the traditional means of investigation, information exchange, international co‐operation, punishment, etc.) is not enough. We need to prevent it, preserving the system from its threat. A better knowledge will allow us to model, simulate and forecast criminal action more accurately, and to intervene more properly to prevent it. Collecting and crossing information from different aspects and approaches allow the transformation of information into systemic knowledge, which in turn we can use for developing further information.

Research limitations/implications

The computing power and speed, the use of “intelligent” search engines and the application of statistical methodologies interact to derive meaningful pictures, to give shape to decisive conditions and descriptive indications. Different, complementary approaches have been worked out by aiming at modelling illicit behaviour directly.

Practical implications

Synergies are essential in this regard. For these goals to be achieved, the contribution from everyone's expertise and knowledge is precious and may prove crucial. Co‐operative relationships have to be developed with similar qualified national and international research centres.

Originality/value

The paper addresses regulators, enforcers and academics, showing how they can take advantage of developing synergies between innovative methodology and their specific expertise in the field of anti‐money‐laundering and anti‐terrorism‐financing action.
M‐commerce to support the implementation of a responsive supply chain network
Authors: Lau Henry C.W. , Lee Carman K.M. , Ho G.T.S. , Ip W.H. , Chan Felix T.S. , Ip Ralph W.L.
Published: July 2006

Purpose

This paper proposes an infrastructure of a responsive supply chain network, focusing on the deployment of the m‐commerce technology which transforms a traditional supply chain network to be more effective in coping with market changes.

Design/methodology/approach

The proposed supply chain infrastructure embraces the concepts of distributed object technology, wireless markup language (WML), and extensible markup language (XML) schema to enable efficient data exchange among various data objects which reside in distributed platforms over geographically‐isolated regions, thereby leveraging the responsiveness of the entire supply chain network. A case study is conducted to evaluate the feasibility of the proposed model.

Findings

Recent studies have found that wireless technology, mobile computing and internet programming techniques drive the development of mobile solution in various industries. Apart from location tracking of goods as well as relevant services, m‐commerce is able to play an important role to enhance the performance of a supply chain network, which is concerned with the proper monitoring of suppliers and production circles, encompassing a wide spectrum of value chain activities ranging from product design to after‐sales services.

Originality/value

The significance of this research is the demonstration of the synergy of using a combination of emerging technologies to form an integrated system that helps achieve flexibility and agility in supply chain network.
Coordinating collaborative joint efforts with suppliers: the effects of trust, transaction specific investment and information network in the Dutch flower industry
Authors: Pimentel Claro Danny , Borin de Oliveira Claro Priscila , Hagelaar Geoffrey
Published: July 2006

Purpose

It is the aim of this paper to discuss the value of trust and the effects of transaction specific investments for the relative degree of collaborative joint efforts, and also to assess the moderating effect of the information network on such joint efforts.

Design/methodology/approach

The paper takes the perspective of the buyer making the joint effort decision and draws on transaction cost economics, relational exchange and network perspectives to develop the hypotheses of the conceptual framework. Wholesalers and other merchant‐distributors in the Dutch flower industry provided the data to test the hypotheses.

Findings

The results show the importance of trust in coordinating the joint efforts and the joint effort response in terms of safeguarding and better integrating the transaction specific investments.

Originality/value

While the information network does not moderate the relation between trust and joint efforts, there is a significant moderating effect of the network on the relation between transaction specific investments and joint effort. This result suggests that buyers temper their specific investments to the degree of joint effort according to the information that is obtained in the network. This implies that coordinating collaborative joint efforts with suppliers is more than just buying well. The degrees of trust, specific investments and the information from the network have managerial implications for the coordination of a buyer‐supplier relationship.
Supply chain replenishment: before‐and‐after EDI implementation
Authors: Leonard Lori N.K. , Clemons Davis Christine
Published: July 2006

Purpose

This study seeks to determine whether electronic supply chains using electronic data interchange (EDI) are more successful than non‐electronic supply chains using manual (paper) purchase orders by analyzing the supplier‐manufacturer link in the SC.

Design/methodology/approach

Identical products are analyzed before‐and‐after EDI implementation in an organization, therefore representing both electronic supply chain products and non‐electronic supply chain products.

Findings

The empirical findings indicate that the EDI supply chain is more effective than the manual supply chain in terms of: shorter order cycles, greater availability, lower (purchase) price, and lower (transaction) cost.

Originality/value

The present research study provides for a number of future research possibilities. First, the present research study focuses only on the supplier‐manufacturer link of the SC. Other links in the SC (manufacturer‐distributor, distributor‐retail outlet, and retail outlet‐customer) should be analyzed for products that have been replenished manually and then replenished using EDI.
Longitudinal patterns of comparative advantage in the textile complex – part 1
Authors: Kilduff Peter , Chi Ting
Published: July 2006

Purpose

This paper seeks to present a preliminary investigation into long‐term patterns of trade specialization among leading textile‐ and apparel‐exporting nations, assessing patterns of comparative advantage across the textile machinery, man‐made fiber, textile and apparel sectors of the textile complex to determine whether these conform with both trade specialization and industry evolution theories. A model of evolutionary change in intra‐complex specialization is defined and evaluated.

Design/methodology/approach

A revealed comparative advantage index is employed to evaluate international competitiveness for 30 nations over a 42‐year period. With repeated measures, ANOVA is used, to determine the significance of the observed patterns across five income‐defined groups of nations.

Findings

Long‐term patterns of specialization broadly reflect expectations of factor proportions theory and industry evolution models. Product and income group characteristics combine to influence comparative advantage. Higher income nations generally remain stronger in more capital‐intensive sectors, while lower income countries have emerged to dominate labor‐intensive sectors. However, inclusion of a more complex array of variables is necessary to obtain a fuller understanding of international competitiveness.

Practical implications

Established theory remains a useful but limited guide to understanding the dynamics of international competitiveness in the context of the changing business environment. Improved understanding of patterns of change can assist strategic planning.

Originality/value

By embracing a long‐term time frame, a broad array of nations, and a vertical textile complex perspective to identify shifting patterns of competitiveness, this paper highlights key dynamics in the global textile complex over the last four decades.
Longitudinal patterns of comparative advantage in the textile complex – part 2
Authors: Kilduff Peter , Chi Ting
Published: July 2006

Purpose

This paper aims to present an exploratory investigation into long‐term patterns of trade specialization among leading textile and apparel exporting nations, assessing patterns of comparative advantage across the textile machinery, man‐made fiber, textiles and apparel sectors of the textile complex to determine whether these conform with both trade specialization and industry evolution theories. A model of evolutionary change in intra complex specialization is defined and evaluated.

Design/methodology/approach

A revealed comparative advantage index is employed to evaluate international competitiveness for 30‐nations over a 42‐year period. Repeated measures of ANOVA are used to determine the significance of the observed patterns across five income‐defined groups of nations.

Findings

Long‐term patterns of specialization broadly reflect expectations of factor proportions theory and industry evolution models. Product and income group characteristics combine to influence comparative advantage. Higher income nations generally remain stronger in more capital‐intensive sectors, while lower income countries have emerged to dominate labor‐intensive sectors. However, inclusion of a more complex array of variables is necessary to obtain a fuller understanding of international competitiveness.

Practical implications

Established theory remains a useful but limited guide to understanding the dynamics of international competitiveness in the context of the changing business environment. Improved understanding of patterns of change can assist strategic planning.

Originality/value

By embracing a long‐term time frame, a broad array of nations, and a vertical textile complex perspective to identify shifting patterns of competitiveness, this paper highlights key dynamics in the global textile complex over the last four decades.
Chinese perceptions of western‐branded denim jeans: a Shanghai case study
Authors: Wu Juanjuan , Delong Marilyn
Published: July 2006

Purpose – To provide marketing and managerial insights to western companies selling denim jeans in China, specifically in Shanghai. Understanding consumers' perceptions of Western‐branded jeans in a cultural‐specific marketplace is the primary focus. Design/methodology/approach – Combined methods included observation of shoppers wearing jeans in two malls in Shanghai and an anonymous survey. A total of 219 surveys were analyzed and consumer‐perceived jeans attributes or related concepts were tabulated. Findings – About one third of the observed shoppers were wearing jeans, which signified a relatively high popularity of jeans as casual wear in Shanghai. The design and fashion of jeans were deemed highly critical but were superseded by comfort and fit. Shanghai consumers distinguished brand origins only between the West and the East instead of by specific countries. Dissatisfaction with price and fit were identified. Research limitations/implications – Questions were designed to screen out respondents who had not purchased and had no desire to purchase western denim jeans brands. Limiting the sample in this way offered some control for behavioral patterns, but conclusions are limited. Practical implications – Content analysis of an open‐ended question about consumers' perceptions of western‐branded jeans helped discern attributes of jeans that consumers deemed most important. Marketers of western jeans can develop effective marketing strategies in tune with consumer preferences. Originality/value – This paper researched consumers' perceptions of western denim jeans, a type of world dress, in a booming but foreign market in western eyes. The open‐ended question solicited consumers' free responses, which in turn helped pin‐point attributes of jeans that Chinese consumers value the most.
The targeted assessment coaching interview
Authors: Barner Robert
Published: July 2006

Purpose

The purpose of this article is to provide readers with an understanding of how the assessment protocol for executive coaching can be adapted to more effectively meet the different needs of clients who are seeking developmental, transitional, or remedial coaching.

Design/methodology/approach

This article is based on the author's 20 years of experience as both an internal executive coach and external consultant. Organizational examples are provided to illustrate key concepts.

Findings

The assessment interview can be customized to meet the unique requirements of transitional, developmental, and remedial coaching.

Practical implications

The article provides readers with clear guidelines for adapting the assessment process to meet three different coaching requirements. By following these guidelines, coaches will be able to obtain more detailed and relevant background information on the client's history, organizational setting, goals, and development issues, and in so doing establish a more effective pathway for the coaching intervention.

Originality/value

To the author's knowledge, this article represents the first attempt to consider how assessment interviews might be adapted to the unique requirements of developmental, transitional, and remedial coaching.
Succeeding where others fail to try
Authors: Taniguchi Mami
Published: July 2006

Purpose

This paper aims to explain how female promotion can help to improve organizational performance in the Japanese environment.

Design/methodology/approach

It is based on a case study of Aeon, a major Japanese retailer, which dramatically increased its percentage of female store managers through the implementation of a systematic plan with top management support.

Findings

The key finding is that the factor, which led to success, was ensuring a fit between organizational features and the plan for change. This required careful attention to existing organizational features and developing trends as well as concentrated efforts to change those features that might have been stumbling‐blocks.

Research limitations/implications

Since the study was based on a single case, future research should include longer‐term and broader studies to ensure the generalizability of the findings.

Practical implications

This study implies that diversity management can be successfully introduced in a Japanese context: managers cannot be allowed to argue that they are powerless to effect change.

Originality/value

The key value‐added is to move beyond arguing whether Japanese companies should introduce diversity and point the way to how they can do so successfully.
The relationship between employees' inter‐organizational career orientation and their career strategies
Authors: Yamamoto Hiroshi
Published: July 2006

Purpose

The present study has two purposes. One is to investigate the relationship between an Inter‐Organizational Career Orientation (IOCO) of employees and their career strategies. The second is to investigate the effects of the career attitudes that an IOCO has on employee career strategies.

Design/methodology/approach

The facts and conclusions presented in this paper were obtained from a study of 365 employees from 16 companies. A multiple regression analysis was adopted for testing hypotheses.

Findings

With regard to the first objective, it was determined that IOCO has a positive effect on inter‐organizational career strategies (career exploration) and a negative one on organizational career strategies (self‐nomination). With regard to the second objective, the moderating effects of career attitudes toward the relationships described as follows became clear: job involvement of employees with regard to the relationship between IOCO and creating career opportunities; job involvement of employees with regard to the relationship between IOCO and self‐nomination; job involvement of employees with regard to the relationship between IOCO and career insight; and career goal commitment of employees with regard to the relationship between IOCO and challenging work behavior.

Research limitations/implications

An analysis according to demographic factors and the implementation of longitudinal research are suggested as future research subjects.

Originality/value

This paper showed that IOCO contributed not only to the rejection of organizational career strategies but also to that of organizational and inter‐organizational career strategies. “Domain fit hypothesis” was verified in new organizational behavioral concepts between career orientation and a career strategy.
Career “mist,” “hope,” and “drift”: conceptual framework for understanding career development in Japan
Authors: Kato Ichiro , Suzuki Ryuta
Published: July 2006

Purpose

The purpose of this research is to present a new theoretical framework concerning subjective career development in Japan. The framework consists of three concepts, namely, career “drift,” “mist,” and “hope”.

Design/methodology/approach

This paper introduces these concepts, including how they were discovered, and the potential strength they possess in expressing the subjective side of a career. The main method used to develop these concepts was the “grounded theory approach” advocated by Glaser and Strauss.

Findings

Although findings from this framework alone are limited, it is possible to point out several advantages of this framework compared with traditional stage models of career development. The framework expresses the complex state of mind in which an individual may be placed in the process of career management, especially on how people design or gain direction in an uncertain situation.

Research limitations/implications

This framework stands purely in an arena of theoretical arguments. Future research, including both quantitative and qualitative, must be conducted to test the generalizability of this framework. Each concept can be operationalized and scales should be developed.

Originality/value

This paper introduces original concepts and a framework derived from qualitative studies in Japan. By looking into different cultural settings, it may trigger a discussion on what is universal and what is local in career theories. Also, the new framework may be used to make sense of careers, which could not be done based on traditional values.
Unpacking the halo effect: reputation and crisis management
Authors: Timothy Coombs W. , Holladay Sherry J.
Published: July 2006

Purpose

Crisis managers believe in the value of a favorable, pre‐crisis reputation. The prior reputation can create a halo effect that protects an organization during a crisis. The prior reputation/halo might work as a shield that deflects the potential reputational damage from a crisis. Or the prior reputation/halo might encourage stakeholders to give the organization the benefit of the doubt in the crisis (reduce attributions of crisis responsibility). Oddly, researchers have had little luck in producing a halo effect for prior reputation in crisis situations. The purpose of this paper is to present two studies designed to test if the halo effect could occur and which of the two dynamics of the prior reputation halo best serve to explain the benefits of a favorable, pre‐crisis reputation.

Design/methodology/approach

The research focuses on a set of studies conducted to illustrate the halo effect and to explore how it serves to protect an organization during a crisis. The implications of the findings for post‐crisis communication are discussed.

Findings

The halo effect for prior reputation in crisis was created. The halo operated in a limited range for organizations with very favorable prior reputations. The data also supported the halo as shield dynamic rather than the halo as benefit of the doubt.

Originality/value

The paper provides insight into the area of reputation and crisis management.
Developing an online press office for Cardiff Council
Authors: Andrewes Jennifer
Published: July 2006

Purpose

The purpose of this paper is to provide a framework of excellence for the development of an online press office at Cardiff Council.

Design/methodology/approach

The paper presents an analysis of key issues of public relations theory as they apply to the provision of an online press office. This is supported by a survey of journalists who have used Cardiff's media service and enhanced by assessment of examples of existing best practice across local authorities in the UK.

Findings

The result is a suggested framework of nine core elements for excellence, which draws on theory and practice and could be applied by other local authorities. The study shows that provided these guiding principles are followed, a basic site can be as successful as one with all the bells and whistles.

Originality/value

The paper makes a substantial contribution to the evidence base for the implementation of local authority online press offices in the UK.
Contradictions in “reputation management”
Authors: Campbell F.E. , Herman R.A. , Noble D.
Published: July 2006

Purpose

“Reputation management” is widely used as a rationale for public relations, although the public relations practice has problems with its own reputation. Public relations is presented in textbooks as a mature management discipline, yet the term “public relations” is rejected by many practitioners and academics. “Reputation management” may have been introduced to counter negative associations and to gain status for the practice. The purpose of this paper is to use critical theory to question the ideas and assumptions underlying “reputation management” and to examine contradictions within the term.

Design/methodology/approach

The paper reviews what this theory has to say about public relations and its claim to be a mature management discipline. It examines how public relations practitioners explain their role to internal and external publics.

Findings

An initial literature review suggests that the contradictions within “reputation management” mirror contradictions within public relations practice.

Originality/value

The paper encourages debate in the public relations field.
Towards relationship management
Authors: Phillips David
Published: July 2006

Purpose

The purpose of this paper is to outline concepts that explore and extend the significance of public relations as a relationship management discipline.

Design/methodology/approach

The paper postulates practice through which value is created to meet organisational objectives from the known or latent potential of tangible and intangible assets. In doing so, a definition and early research findings into the nature of relationships is put forwards and a definition of organisations as the nexus of relationships is proposed. The differentiation between organisational and interpersonal relationships is explored through a concept that organisations' tangible and intangible tokens are limited by a concept of materiality in a cultural setting.

Findings

The paper posits that material value is released through a process of relationship change and a public relations practice of relationship management is put forward as a management discipline that can create value when the process of relationship management acting on material tokens is deployed.

Originality/value

The paper explores how public relations is an agent for changing the value of organisations.
Expectations of, and satisfaction with, the South African police service in the North West Province
Authors: Rothmann Sebastiaan
Published: July 2006

Purpose

The purpose of this paper was to assess the expectations of policing of citizens and police members in South Africa and to determine citizens' perceptions of the police.

Design/methodology/approach

The paper shows a cross‐sectional survey design was used. Stratified random samples of both the police (N=677) and the community (N=2,153) were taken in the North West Province of South Africa. The measuring battery for the community contained two sections, namely a section with biographical questions and items about contact with the police, neighbourhood concerns and confidence in the police, and a section about expectations. The measuring battery for police members also included two sections, namely a section with biographical questions, and a section with questions about their (police members') perceptions of the community's expectations.

Findings

The paper finds that regarding community expectations, a principal component analysis with a direct oblimin rotation resulted in four internally consistent factors, namely crime prevention, crime investigation, control, and assistance. The results showed that members of the community and the police differ regarding perceptions of present policing priorities. Most police members reported that their performance in serving the community was good, while a total of 47 percent of community members who had contact with the police showed little confidence in the police, and 44 percent felt dissatisfied with the service they received from the police.

Research limitations/implications

The paper researches the relationship between what the community expects of the police and the perception police members have of their functions in only one province in South Africa. More research into expectations in other provinces is needed.

Originality/value

The results of this paper can be used as a baseline for future studies of the expectations of, and satisfaction with, the police in South Africa.
Understanding the risk of going missing: estimating the risk of fatal outcomes in cancelled cases
Authors: Newiss Geoff
Published: July 2006

Purpose

The purpose of this paper is to improve the police, policy makers' and researchers' understanding of the likelihood of fatal outcomes befalling missing persons.

Design/methodology/approach

Data on the age, sex, duration missing and outcome (fatal or non‐fatal) of over 32,000 cancelled reports of missing persons were extracted from a police database of missing persons in the London metropolitan area. The analysis highlights the risk of a cancelled missing person report resulting in a fatal outcome by the same variables.

Findings

Shows that the risk of a cancelled missing person report resulting in a fatal outcome is overall very low, though it does increase with the age of the person reported missing and the duration they remain missing for. Males face a higher risk of being found dead than females.

Research limitations/implications

The risk estimations use a base rate of all cancelled missing person reports, therefore excluding persons who have never being found. The estimations are based on missing person reports rather than individuals. Insufficient detail was available to analyse the fatal cases by type of death (e.g. suicide, homicide, accident, etc.).

Originality/value

This paper provides new empirical evidence on what happens to people reported missing. The findings provide an actuarial context in which clinical risk assessment by police officers can take place.
The Rosetta video approach: an overview and lessons learned so far
Authors: Zender J. , Schwehm G. , Wilke M.
Published: July 2006

Purpose

Besides the technological challenge of flying a space probe for ten years before arriving at the final mission destination, one is confronted with a potential loss of knowledge during this period. The purpose of this paper is to give an overview of the general knowledge management applied for such a mission. It aims to give details for a new approach, the video approach, to capture expertise knowledge of engineers and scientists.

Design/methodology/approach

The video approach included the visit of all instrument teams for several days, executing interviews with engineers, technicians and scientists. During the interviews a table of content (/toc/) with attached keywords was generated. The final video was transferred into a computer‐readable form and connected with the table of content. The methodology that was used to prepare and execute the interviews, the final video material and the storage and structure of the table of content and keywords is presented.

Findings

The experimenter interviews and the follow‐up work are finished. The paper finds that feedback received so far is positive and some experimenter teams use the approach for internal work.

Research limitations/implications

The existing videos are not integrated into the existing standard office environment. Another technology step needs to integrate video capture, search and play into the existing, e.g. document processing, environment. The quality of the approach is difficult to estimate as the captured information might only be used in the years to come.

Practical implications

Proof of concept is given and lessons‐learned listed.

Originality/value

An new approach is documented giving technical implementation, setup, execution and approach details. Suitable as a reference paper for any organization with similar knowledge management requirements.
Toward understanding inter‐organizational knowledge transfer needs in SMEs: insight from a UK investigation
Authors: Chen Shizhong , Duan Yanqing , Edwards John S. , Lehaney Brian
Published: July 2006

Purpose

External knowledge is generally believed to be of prime importance to small to medium‐sized enterprises (SMEs). However, a review of the literature shows that no empirical research has looked at knowledge management issues at the inter‐organizational level in SMEs. This paper seeks to report on an empirical investigation with UK SMEs in the service sector to identify their needs and practices regarding inter‐organizational knowledge transfer, and thus provide empirical evidence to support the above belief.

Design/methodology/approach

A two‐tier methodology (i.e. using both questionnaire survey and interview approaches) is deployed to address the main research objectives. A questionnaire survey of SMEs is carried out to investigate their current inter‐organizational knowledge transfer situation and managers' perception on various relevant issues. Then 12 face‐to‐face interviews with SME managers are conducted to further validate key findings drawn from the questionnaire survey.

Findings

The empirical evidence collected from the survey and interviews confirms the general belief that external knowledge is of prime importance for SMEs, and demonstrates that SMEs have very strong needs for external knowledge and inter‐organizational knowledge transfer.

Research limitations/implications

The findings provide very strong underpinning for further theoretical research on inter‐organizational knowledge transfer in SMEs. However, this study has certain limitations: its results may not be applicable to other industrial sectors or the same sector in other countries; or to micro or large companies; nor does it involve cross‐cultural issues.

Originality/value

By adopting a two‐tier research methodology, this study provides more reliable understanding and knowledge on SMEs' inter‐organizational knowledge transfer needs and practices, and fills the gap that exists in the empirical investigations on the subject.
A study of knowledge internalization: from the perspective of learning cycle theory
Authors: Tsai Ming‐Ten , Lee Kuo‐Wei
Published: July 2006

Purpose

In an age of rapid knowledge expansion, external knowledge sources are available in abundance. The purpose of this paper is to focus on the way in which firms can effectively internalize explicit knowledge and direct it into the tacit knowledge of employees, thereby enhancing the organization's competitiveness (knowledge internalization).

Design/methodology/approach

An exploratory research is adapted to discuss the issue of knowledge internalization based on learning cycle theory. A theoretical framework is developed which provides an analytical perspective on the knowledge internalization.

Findings

The results of this study reveal that an “incomplete learning cycle” is one of the reasons why explicit knowledge could not be successfully converted into tacit knowledge. Hence, when a more complete learning cycle is followed, explicit knowledge is more easily converted into tacit knowledge.

Research limitations/implications

This study's results can be considered as a stepping‐stone for future rigorous theoretical and empirical investigations.

Originality/value

This paper seeks to develop a framework of knowledge internalization based on learning cycle theory that will serve as reference for both the academic and business communities.
Knowledge‐based systems: a re‐evaluation
Authors: Syazwan Abdullah Mohd , Kimble Chris , Benest Ian , Paige Richard
Published: July 2006

Purpose

The goal of this paper is to re‐evaluate the role of knowledge‐based systems (KBS) in knowledge management (KM). While knowledge‐based systems and expert systems were widely used in the past, they have now fallen from favor and are largely ignored in the knowledge management literature. This paper aims to argue that several factors have changed and it is now time to re‐evaluate the contribution that such systems can make to knowledge management.

Design/methodology/approach

The role of KBS in KM is explored through a comprehensive analysis of both the management and the technical literature on knowledge. The literature on KBS and expert systems is reviewed and some of the problems faced by them are highlighted. Some of the probable causes of these problems and some of the solutions that might be used to overcome them are indicated. The paper describes how knowledge systems (KS) could be used as an effective tool for managing knowledge.

Findings

The lack of success of KBS technologies for managing knowledge is mainly due to organizational and managerial issues. These problems can be solved through feasibility studies before system development activities. KS technology is now being successfully applied in a variety of newer domains that exploit its capabilities.

Practical implications

Some conclusions are drawn concerning integration of knowledge systems with knowledge management, problems of the early implementation of knowledge systems technology, and possible solution to overcome these problems.

Originality/value

The main contribution of the article is in re‐evaluating the role of knowledge‐based systems as a tool for knowledge management.
Communicating six sigma's benefits to top management
Authors: Freiesleben Johannes
Published: July 2006

Purpose

The purpose of this paper is to construct a basic profit model of quality so as to highlight the economic implications of process quality in an accessible way.

Design/methodology/approach

Economic evaluation of the four profit parameters (price, unit costs, sales, fixed costs) using microeconomic analysis. For each parameter, the effect of better quality is described and a general logic to assess its profit impact developed.

Findings

For all four examined parameters, it can be shown that better quality results in better financial performance. Profit and quality are therefore positively correlated.

Research limitations/implications

The presented research is of conceptual nature, based on the objective to establish a general profit model of quality. The single parts of the described economic logic of quality might be subjected to empirical examination.

Practical implications

The arguments presented in this paper can help quality practitioners to better understand the economics of striving for best possible quality.

Originality/value

This paper fulfills an identified research gap by combining the disciplines of economics and quality management and tries to advance a profit perspective on quality which is suited to replace the still dominant cost perspective.
Terrorism PLC
Authors: Leivesley Sally
Published: July 2006

Purpose

To describe anticipatory risk as a fundamental pillar for a framework of international law in relation to global terrorism.

Design/methodology/approach

Economic terrorism and global terrorist transactions are used as a case study to demonstrate asymmetric financial crime and vulnerabilities of financial districts, economies and populations.

Findings

The act of anticipation of risk is quantifiable and imposes a duty to manage foreseeable catastrophic consequences. Such a duty in turn creates a proportionate reaction that can be recognised in law.

Practical implications

Recommendations are made for international discussions by jurists, global agreements through the United Nations and the G8 and for national laws, corporate governance standards and regulatory measures to become a seamless extension of the international framework.

Originality/value

Commercial law, criminal law and the international laws and conventions of war require a framework that defines foreseeability, catastrophic risk, uncertainty, adequacy and proportionality.
Nigeria's Money Laundering (Prohibition) Act 2004: a tighter noose
Authors: Chukwuemerie Andrew I.
Published: July 2006

Purpose

To show that the new Money Laundering Act 2004 is tougher on criminals than previous legislation in Nigeria.

Design/methodology/approach

Examines the Act in detail.

Findings

Despite its new toughness, the Act still needs further enhancements in order to achieve 100 per cent success in view of Nigeria's present social dynamics.

Originality/value

Probably the first comprehensive examination of the 2004 Act.
Firm‐specific determinants of intangibles reporting: evidence from the Portuguese stock market
Authors: Oliveira Lídia , Lima Rodrigues Lúcia , Craig Russell
Published: July 2006

Purpose

This paper seeks to identify factors that influence the voluntary disclosure of intangibles information in annual reports of Portuguese listed companies.

Design/methodology/approach

An index of the voluntary disclosure of intangibles is constructed based on analysis of the Management Report and Chairman's Letter of all 56 companies listed on Euronext Lisbon at 31 December 2003. Several hypotheses about associations between that index and eight firm‐specific variables are tested.

Findings

The voluntary reporting of intangibles is found to be influenced significantly by size, ownership concentration, type of auditor, industry and listing status in univariate analysis; and by size, industry, type of auditor, and ownership concentration (and listing status to a lesser extent) in multivariate analyses.

Research limitations/implications

This study focuses on annual reports only, and is cross‐sectional. The use of content analysis and the subjective judgment involved in constructing the index cannot be view uncritically. The small sample size is inevitable because of the small Portuguese capital market.

Practical implications

Accounting regulators will be better able to understand the factors that explain the voluntary disclosure of intangibles by firms and use this in developing future recommendations.

Originality/value

The paper validates some previous research and also provides insights to the firm‐specific factors that explain voluntary disclosure of intangibles by companies operating in the small share market of a European country in which capital market fund raising is not regarded to be an important source of financing.
The strategic planning process: evidence from Turkish firms
Authors: Dincer Omer , Tatoglu Ekrem , Glaister Keith W.
Published: July 2006

Purpose

Findings on the nature and practice of strategic planning are presented from a sample of 135 large companies based in Turkey. Attitudes towards a range of strategic planning issues and the use of a variety of tools and techniques of strategic planning are reported.

Design/methodology/approach

Economic forecasting models, strength, weaknesses, opportunities, and threats (SWOT) analysis, scenario construction and financial analysis of competitors are the most frequently used tools/techniques of analysis.

Findings

Respondents indicate a very favorable attitude towards strategic planning which is seen as important by firms in the sample. Comparison of foreign‐owned firms and local firms indicates that the foreign‐owned firms adopt a broader and deeper repertoire of tools and techniques of strategic planning than do local firms, and they tend to believe that the strategy process is more deliberate than do local firms.

Research limitations/implications

Need to look at the relationship between strategic planning and organizational performance.

Practical implications

Indicates a need for longer‐term planning horizons and more emphases on the implementation and evaluation of strategy.

Originality/value

One of few studies to examine strategic planning of firms in a transitional economy.