bluuebunny/crossref_metadata_2025 huggingface dataset:
European Foundation for Quality Management Business Excellence Model
Authors: Young Kim Dong , Kumar Vinod , Murphy Steven A.
Published: July 2010

Purpose

The purpose of this paper is to explore the nature of the research topics and methodologies used in the European Foundation for Quality Management (EFQM) Business Excellence Model studies, as well as to suggest a future research agenda.

Design/methodology/approach

An integrative literature review methodology was used to explore the diversity of studies being conducted concerning the EFQM model.

Findings

Results of the review indicate that the majority of papers are focused on too few research topics (e.g. performance measurement) with limited methodologies (e.g. case study).

Research limitations/implications

The paper enables researchers and practitioners to recognize the missing avenues of current studies and how these avenues could be improved. It provides ideas to stimulate researchers to take divergent and multiple methodological facts. It will be helpful to enhance both the quality and volume of the EFQM model studies.

Originality/value

This paper identifies the current status of the EFQM model studies in terms of research topic and methodological issues.
Financial restatements and corporate governance among Malaysian listed companies
Authors: Nahar Abdullah Shamsul , Zalina Mohamad Yusof Nor , Naimi Mohamad Nor Mohamad
Published: July 2010

Purpose

This paper seeks to examine the effects of Malaysian Code on Corporate Governance on the nature of financial restatements in Malaysia and whether corporate governance characteristics are associated with financial restatements.

Design/methodology/approach

Data for this paper are obtained from annual reports that had been restated for the period of 2002‐2005 with firm‐years being the unit of observation. A control group comprising non‐restating firms is formed using match‐pair procedures where restated and non‐restated firms are matched by size, industry, exchange board classification, and financial year end. The data are subsequently analyzed using a t‐test, the Pearson correlation and logistic regression.

Findings

The results show that the primary reason for misstating the accounts is to inflate earnings. The nomination committee of the firms that restated is found to be less independent with higher managerial ownership. The logistic regression analysis indicates that the extent of ownership by outside blockholders deters firms from misstating accounts. Surprisingly, audit committee independence is associated with the likelihood of financial misstatement. Financial restatements, nevertheless, are not found to be associated with board independence, managerial ownership, and CEO duality. Finally, the results show that firms with high level of debts are more likely to commit in financial misstatement.

Practical implications

The research is significant as it provides evidence on the role of corporate governance, especially the independence of the nomination committee and extent of ownership by outside blockholders in Malaysia. It shows that outside blockholders is effective in disciplining managers so that the accounts so prepared are not misleading. The move in 2007 by the Malaysian Government to require companies audit committee to be composed of only independent and non‐executive directors, as well as requiring audit committee members to be financially literate, should be seen as important in ensuring the effectiveness of the audit committee.

Originality/value

This research is considered as the first study which examines the effects of corporate governance variables on the incidents of financial restatements in a developing country. The findings of this paper would be useful for policy makers in evaluating the importance of corporate governance in emerging countries, specifically on the issue of quality financial reporting.
Auditor quality and earnings management: Singaporean evidence
Authors: Rusmin Rusmin
Published: July 2010

Purpose

The purpose of this paper is to examine the association between the magnitude of earnings management and auditor quality. It focuses on earnings management in response to mounting pressure amongst investors, policy makers and corporate governance reformists for mechanisms to curb excessive opportunistic behavior amongst corporate management. Auditor quality is the main focus of this study analysis as this factor is considered to be a key determinant of earnings management.

Design/methodology/approach

The cross‐sectional modified Jones model is used to measure discretionary accruals (the proxy for earnings management). Following prior studies (Pearson and Trompeter, Craswell et al., Hogan and Jeter, DeFond et al., Ferguson and Stokes), the author uses audit firm industry specialization to proxy auditor quality.

Findings

The paper presents evidence of a negative association between auditor quality and the earnings management indicator. This finding infers that the magnitude of earnings management amongst firms engaging the services of a specialist is significantly lower than firms purchasing audit services from a non‐specialist auditor. In addition, this study also reveals that the magnitude of earnings management is significantly lower amongst companies engaging a Big 4 specialist audit firm relative to companies using the audit services of a Non‐Big 4 specialist.

Originality/value

Insights drawn from this study may be of assistance to policy makers as they consider the costs and benefits associated with varying levels of audit market concentration. The findings provide stronger support for allowing the audit market to operate in a basic laissez‐faire manner without any overbearing interference by policy makers. Given industry specialization is likely to play an increasingly important role in audit value in the future, policy makers and reformists play an important role in encouraging firms to use the services of, especially, Big 4 specialist auditors.
Neural networks: the panacea in fraud detection?
Authors: Krambia‐Kapardis Maria , Christodoulou Chris , Agathocleous Michalis
Published: July 2010

Purpose

The purpose of the paper is to test the use of artificial neural networks (ANNs) as a tool in fraud detection.

Design/methodology/approach

Following a review of the relevant literature on fraud detection by auditors, the authors developed a questionnaire which they distributed to auditors attending a fraud detection seminar. The questionnaire was then used to develop seven ANNs to test the usage of these models in fraud detection.

Findings

Utilizing exogenous and endogenous factors as input variables to ANNs and in developing seven different models, an average of 90 per cent accuracy was found in the fraud detection prediction model. It has, therefore, been demonstrated that ANNs can be used by auditors to identify fraud‐prone companies.

Originality/value

Whilst previous researchers have looked at empirical predictors of fraud, fraud risk assessment methods and mechanically fraud risk assessment methods, no other research has combined both exogenous and endogenous factors in developing ANNs to be used in fraud detection. Thus, auditors can use ANNs as complementary to other techniques at the planning stage of their audit to predict if a particular audit client is likely to have been victimized by a fraudster.
Corporate environmental disclosure, corporate governance and earnings management
Authors: Sun Nan , Salama Aly , Hussainey Khaled , Habbash Murya
Published: July 2010

Purpose

The purpose of this paper is to examine the association between corporate environmental disclosure (CED) and earnings management (EM) and the impact of corporate governance (CG) mechanisms on that association.

Design/methodology/approach

The paper uses performance‐matched discretionary accruals (DA) as a measure of EM. The paper also uses ordinary least square regression with robust standard errors to examine the association between CED and EM for a sample of 245 UK non‐financial firms for the financial year ended on March 2007. Three different theoretical frameworks are used to identify the expected association between CER and EM. These include: signalling, agency and stakeholder‐legitimacy theories.

Findings

The paper finds no significant statistical association between various measures of DA and environmental disclosure. The paper also finds that some CG attributes affect the relationship between CER and EM.

Practical implications

The result suggests that UK corporate managers are not using environmental disclosure as a technique to reduce the probability that public policy actions will be taken against their companies.

Originality/value

Since most empirical research is limited to the US setting, this paper provides a novel contribution to the existing literature, as one of the first to examine this issue in the UK.
Market timing and the determinants of performance of sector funds over the business cycle
Authors: Kaushik Abhay , Pennathur Anita , Barnhart Scott
Published: July 2010

Purpose

Market‐timing skills of fund managers are an important issue for both mutual fund investors and researchers. The purpose of this paper is to analyze the market‐timing skills and determinants of performance of sector funds across business cycles to see whether sector fund managers exhibit different market‐timing abilities across business cycle.

Design/methodology/approach

Single factor, five‐factor conditional and five‐factor unconditional models were used to estimate the initial results for market timing of sector funds across the business cycle. Monthly data such as returns, Fama and French factors, and fund specific variables of sector funds from January 1990 to December 2005 were used to estimate initial and cross‐sectional results. Cross‐sectional analyses were done using two approaches: the traditional approach where alpha, the dependent variable, is estimated assuming that betas of predicting variables remain constant over time, and where alpha is estimated assuming that betas do change over time. Estimated alpha was estimated as a function of fund specific variables to examine which fund specific variables influence fund abnormal performance across the overall, recessionary, and expansionary periods.

Findings

The benchmark used in the analysis (S&P vs sector specific) was shown to greatly influence the results. Sector funds demonstrate positive timing ability during recessions and negative timing ability during expansions when using the S&P 500 as the benchmark, but this timing ability disappears when sector specific benchmarks are used. As a whole, sector funds exhibit significant negative timing ability across all stages of the business cycle. When using the more appropriate industry specific benchmarks, only the utility sector demonstrates significant timing ability over both stages of the business cycle.

Research limitations/implications

Only two recessions are observed over the period of study. More recession periods would have given a clearer picture of findings across business cycle.

Practical implications

This paper offers readers an insight into the market‐timing abilities of sector fund managers across the business cycles. Investors can use the findings of this paper to develop hedging strategies especially when the economy is going through recession.

Originality/value

This paper covers the longest period of sector funds market timing and is the only one that evaluates sector funds across business cycle.
Expected return, liquidity risk, and contrarian strategy: evidence from the Tokyo Stock Exchange
Authors: Kubota Keiichi , Takehara Hitoshi
Published: July 2010

Purpose

The purpose of this paper is to determine the best conditional asset pricing model for the Tokyo Stock Exchange sample by utilizing long‐run daily data. It aims to investigate whether there are any other firm‐specific variables that can explain abnormal returns of the estimated asset pricing model.

Design/methodology/approach

The individual firm sample was used to conduct various cross‐sectional tests of conditional asset pricing models, at the same time as using test portfolios in order to confirm the mean variance efficiency of basic unconditional models.

Findings

The paper's multifactor models in unconditional forms are rejected, with the exception of the five‐factor model. Further, the five‐factor model is better overall than the Fama and French model and other alternative models, according to both the Gibbons, Ross, and Shanken test and the Hansen and Jagannathan distance measure test. Next, using the final conditional five‐factor model as the de facto model, it was determined that the turnover ratio and the size can consistently predict Jensen's alphas. The book‐to‐market ratio (BM) and the past one‐year returns can also significantly predict the alpha, albeit to a lesser extent.

Originality/value

In the literature related to Japanese data, there has never been a comprehensive test of conditional asset pricing models using the long‐run data of individual firms. The conditional asset pricing model derived for this study has led to new findings about the predictability of past one‐year returns and the turnover ratio.
A review of enterprise risk management in supply chain
Authors: Olson David L. , Dash Wu Desheng
Published: July 2010

Purpose

The purpose of this paper is to review published approaches to supply chain risk management, to include identification and classification of types of risks, cases, and models. Specific aspects of risk in supply chains involving China are also addressed.

Design/methodology/approach

Literature review provides sources which are synthesized.

Findings

A generic framework is identified, then categorizations of supply chain risks are compared. Cases and models applied to the study of supply chain risk are reviewed briefly. A review of Chinese risk in the supply chain context is provided.

Originality/value

This review includes many current studies, and is a source of useful references for those examining supply chain risk.
Risk comprehensive evaluation of urban network planning based on fuzzy Bayesian LS_SVM
Authors: He Yongxiu , Tao Weijun , Dai Aiying , Yang Lifang , Fang Rui , Li Furong
Published: July 2010

Purpose

The purpose of this paper is to use artificial intelligence to evaluate the risks of urban power network planning.

Design/methodology/approach

A fuzzy Bayesian least squares support vector machine (LS_SVM) model is established in this paper, which can learn the risk information of urban power network planning through artificial intelligence and acquire expert knowledge for its risk evaluation. With the advantage of possessing learning analog simulation precision and speed, the proposed model can be effectively applied in conducting a risk evaluation of an urban network planning system. First, fuzzy theory is applied to quantify qualitative risk factors of the planning to determine the fuzzy comprehensive evaluation value of the risk factors. Then, Bayesian evidence framework is utilized in LS_SVM model parameter optimization to automatically adjust the LS_SVM regularization parameters and nuclear parameters to obtain the best parameter values. Based on this, a risk comprehensive evaluation of urban network planning based on artificial intelligence is established.

Findings

The fuzzy Bayesian LS_SVM model established in this paper is an effective artificial intelligence method for risk comprehensive evaluation in urban network planning through empirical study.

Originality/value

The paper breaks new ground in using artificial intelligence to evaluate urban power network planning risks.
Performance evaluation and risk analysis of online banking service
Authors: Wu Dexiang , Dash Wu Desheng
Published: July 2010

Purpose

Online banking has attracted a great deal of attention from various bank stakeholders such as bankers, financial service participants, and regulators. The purpose of this paper is to analyze the online banking service performance of giant US and UK banks. Risk analysis is also conducted.

Design/methodology/approach

This paper connects the principal component analysis (PCA) method with the data envelopment analysis (DEA) method to estimate the online banking performance. Data are collected from 2007 annual reports of giant banks in the USA and the UK including both financial and non‐financial variables.

Findings

Most giant banks are performing well based on DEA analysis. Employees turn out to be a key variable that contribute most to banks' revenue. Different DEA models can be classified into cost‐ and online‐oriented models, which is consistent with existing work based on data from other nations.

Originality/value

This paper presents a unique demonstration of using PCA and DEA for evaluation of giant banks with online banking service.
The real R&D options value incorporating technological risk management
Authors: Luo Lieh‐Ming , Sheu Her‐Jiun
Published: July 2010

Purpose

The paper aims to evaluate the real research and development (R&D) options value through the proposed model that can jointly consider the two types of risk management activities, i.e. hedging risks and making use of risks. Hedging is an important risk‐management tool that can diversify R&D risk internally since R&D organizations cannot transfer technological risks to another entity by conventional loss financing methods. Making use of risks means R&D organizations can benefit from proactively managing risks, and then can create management‐flexibility value from the real option reasoning viewpoint.

Design/methodology/approach

Using the real options pricing approach, the paper provides an applicable assessment method for R&D projects that can jointly consider the aforementioned two types of risk management activities. The paper also investigates the value‐enhancing effects of R&D risk management activities via interviews survey and secondary data analyses in the pharmaceutical industry of Taiwan.

Findings

Through numerical analyses, the results indicate that the hedging management can serve to be effective mechanisms of risk reduction as well as value enhancement for R&D projects. Additionally, the value‐enhancing effect of hedging management is more significant for those R&D projects with even higher risk‐level. The results of empirical study also are consistent with the model prediction.

Originality/value

To achieve great performance of R&D risk management, R&D organizations need to implement both the types of risk management activities. By this real‐options valuation approach incorporating together those risk management activities, R&D projects portfolio can be evaluated adequately.
Perception of risk in track and field venue management: are hammer facilities overlooked?
Authors: Judge Lawrence W. , Bellar David , Petersen Jeffrey , Wanless Elizabeth
Published: July 2010

Purpose

The purpose of this paper is to determine the level of compliance with National Collegiate Athletic Association (NCAA) and International Association of Athletics Federations (IAAF) Track and Field Hammer Facility Recommendations at Division I universities in the USA, and to determine factors related to perceptions of facility safety.

Design/methodology/approach

A 35‐item survey instrument was distributed to 279 applicable schools with a 28 percent response rate. Multiple regression analysis was utilized to determine factors significantly related to overall perception of safety.

Findings

A total of 78.1 percent participants in the study report compliance with the NCAA minimum recommendations and 38 percent also meet the IAAF standards. Analysis of the perceived safety reported by coaches reveal a significant prediction equation. Further analyses reveal significant risk involving some current facilities guidelines.

Practical implications

The NCAA may need to examine their present hammer facility guidelines and consider alignment with the new standards of the IAAF.

Originality/value

The paper creates a new application of statistical analyses for risk perception in a specific sport setting.
Polyaniline and poly(m‐toluidine) prepared by inverse emulsion pathway as corrosion inhibitors in surface coatings
Authors: Abd El‐Ghaffar M.A. , Abdelwahab N.A. , Youssef E.A.M.
Published: July 2010

Purpose

The purpose of the paper is to examine the synthesis of polyaniline (PAn) and poly(m‐toluidine) (PmT) via an inverse emulsion polymerisation pathway and evaluate of the synthesised polymers as corrosion inhibitors for steel protection in surface coatings.

Design/methodology/approach

PAn and PmT were prepared by inverse emulsion polymerisation using ammonium persulphate as an initiator and sodium dodecylbenzene sulphonate (SDBS) as an emulsifier. Spectrophotometric measurements were conducted to characterise the prepared polymers. Latex paint formulations were prepared and dry paint films were evaluated for their physical, mechanical and corrosion protection performance.

Findings

The prepared conducting polymers of PAn and PmT are good candidates for enhancing the corrosion protection of steel. They showed good performance as corrosion inhibitors in latex paints without bad side effects on the physico‐mechanical properties of paint films.

Practical implications

Recent advances in corrosion protection of steel by coatings via inverse emulsion polymerisation of aniline and m‐toluidine have improved performance of anti‐corrosive water‐borne paints. Using formulations based on this new technology, offer uncompromised high performance eco‐friendly anti‐corrosive water‐borne systems that answer the future industrial demands from the economical and environmental points of view.

Originality/value

PAn and PmT prepared by inverse emulsion polymerisation showed promising results as corrosion inhibitors for steel protection. The polymerisation process was conducted in water (emulsion polymerisation) and the polymer lattices were incorporated in water borne paints from ecological and economical points of view.
Technology rejection: the case of the wallet phone
Authors: Swilley Esther
Published: July 2010

Purpose

A wallet phone is a type of cell phone that is used for storage of all information, including identification, pictures, even airline tickets. This study seeks to understand consumer rejection of a technology, specifically wallet phone technology, using the technology acceptance model.

Design/methodology/approach

Two studies were conducted using different samples in order to assess the differences in a student sample and a more diverse sample. In the first study, 226 students were sampled. In the second study, an online survey was conducted through a consumer panel and 480 surveys were collected. Structural equation modeling was used for analysis in order to test the hypothesized relationships.

Findings

The findings suggest that a wallet phone is not seen by consumers as either easy to use or useful, as both were not found to be significant in their influence on attitudes toward wallet phones. Perceived risk was found to be significant. In addition, security and privacy were found to have a negative effect on attitudes toward wallet phones. Attitudes toward wallet phones had a negative affect on the intention to use this technology.

Originality/value

This research investigates new insights on new product adoption and rejection using the technology acceptance model.
Country of origin, ethnocentrism and bicultural consumers: the case of Mexican Americans
Authors: Zolfagharian Mohammad Ali , Sun Qin
Published: July 2010

Purpose

The paper's aim is to explore how bicultural consumers differ from monocultural consumers, and among themselves, in terms of country‐of‐origin effect and ethnocentrism.

Design/methodology/approach

A multidisciplinary literature review pointed to a set of hypotheses regarding the differences between biculturals (Mexican Americans) and monoculturals (Mexicans and Americans), and between bicultural groups (integrating biculturals versus alternating biculturals). Two pilot tests and two experiments were conducted to test the hypotheses.

Findings

Bicultural Mexican Americans are less ethnocentric than either American or Mexican monoculturals; exhibit more favorable quality evaluation and purchase intention toward American brands than Mexican monoculturals; and exhibit more favorable quality evaluation and purchase intention toward Mexican brands than American monoculturals. Although ethnocentrism does not significantly demarcate alternating biculturals from their integrating counterparts, alternators are more likely than integrators to provide a favorable evaluation of foreign brands and entertain the intention to purchase them.

Research limitations/implications

As a starting‐point for understanding the bicultural consumer, this study is subject to exploratory research limitations.

Originality/value

The country‐of‐origin literature implicitly assumes that consumers identify with either the country where the product is originated or the country where it is sold. This assumption, however, might not hold for ethnic groups who identify with both countries. Such bicultural consumers might identify with the product's origin country as well as target country and, therefore, be less amenable to the country‐of‐origin hypothesis. We address this important research gap.
Green consumer behavior: determinants of curtailment and eco‐innovation adoption
Authors: Jansson Johan , Marell Agneta , Nordlund Annika
Published: July 2010

Purpose

Knowledge of green consumer behavior is important for environmental and business reasons. The purpose of this study is to examine the determinants of green curtailment behaviors and consumer adoption of innovations marketed as green (eco‐innovations), and to analyze factors explaining these two types of green behaviors.

Design/methodology/approach

The results from a survey on adopters and non‐adopters (n=1,832) of alternative fuel vehicles (AFVs) are reported. Regression analysis on willingness to curtail car use and willingness to adopt a so‐called environmentally friendly car are used to identify significant determinants across the behavioral categories.

Findings

The results show that values, beliefs, norms, and habit strength determine willingness to curtail and willingness for eco‐innovation adoption. Personal norms have a strong positive influence on willingness for the behaviors and habit strength has a negative influence. The other determinants have varying influence depending on type of behavior.

Research limitations/implications

A limitation of this study concerns the focus on only one eco‐innovation. However, since the adoption of AFVs is a high involvement behavior, the results carry implications for other high involvement products as well.

Practical implications

Attitudinal factors and habits in combination prove to be effective determinants for curtailment behaviors and willingness to adopt eco‐innovations. In addition, previous adoption is found to be a strong determinant of future willingness to adopt.

Originality/value

The contribution of the paper is the two‐sided approach on green consumer behavior and the result that values, beliefs and norms not only predict low involvement post‐purchase behaviors but also adoption of high involvement eco‐innovations.
If they could see me now: immigrants' use of prestige brands to convey status
Authors: Eunjung Kwak Lynn , Sojka Jane Z.
Published: July 2010

Purpose

The purpose of this study is to examine the degree of ethnic identity and demographic characteristics (the length of residency in the USA, education, income, age, and origin of ethnicity) in relation to brand purchases for status.

Design/methodology/approach

The research is based on a survey of 324 retail customers of Hispanics (n=173) and Asians (n=151) with analysis performed using regression analysis, t‐tests, and ANCOVA.

Findings

The stronger an immigrant identifies with his/her ethnic culture, the more likely he/she is to purchase high‐priced branded products for status purposes. Immigrants with higher incomes are more likely to purchase high‐ priced prestige brands. Younger immigrants report a greater propensity to purchase high‐priced prestige brands. No relationship with the dependent variable was found with length of time in the USA, education, and origin of ethnicities of immigrants.

Originality/value

The major contribution of this research is to demonstrate the importance of ethnic identity strength, to reveal the major demographic variables on immigrant consumer behaviors, and to identify means by which practitioners can effectively use ethnicity strength, income, and age to target immigrant consumers.
Choosing futures: influence of ethnic origin in university choice
Authors: Ivy Jonathan
Published: July 2010

Purpose

This paper aims to determine the role of ethnic origin on university application among Leicester college students.

Design/methodology/approach

The approach takes the form of a quantitative survey of 427 students in sixth form colleges in Leicester.

Findings

Five distinct motivational factors were derived from a survey of 427 sixth form college students in Leicester (UK). For all ethnic groups, the student's career is the most important motivating factor; the other motivators are, however, more varied. The influence of the family was most important among Pakistani and African students. Indian and “other” Asian students were most strongly associated with academic and social motivators. White applicants, on the other hand, had no relative strengths with regard to common motivators. What was perhaps more apparent was how unimportant family was on influencing choice. There were also differences between the ethnic groups and the university type applied for. While Afro‐Caribbeans had 100 per cent acceptance to the universities they chose, they were least likely to apply at “pre‐1992” universities. In spite of having the lowest UCAS points score, African students were most likely to apply for and be accepted at “old” universities. Whites (with the best academic performance) were the least likely group to be accepted at the universities (predominantly pre‐1992 institution) at which they applied.

Research limitations/implications

The survey only considered students at sixth form colleges; it excluded those A level students at comprehensive or fee paying schools.

Practical implications

Widening participation remains on the agenda for many universities. Having a fuller understanding of ethnic minorities' influences in university choice will better enable universities to develop marketing programmes for their recruitment.

Originality/value

Since the adoption of Widening Participation initiatives, the profile of applications through UCAS has changed. The study revisits ethnic group motivations to apply to UCAS for university entrance.
Healthcare reforms and cost reduction strategies in Europe
Authors: Simonet Daniel
Published: July 2010

Purpose

This paper aims to analyse health reforms carried out in a sample of European countries.

Design/methodology/approach

Using a country‐specific approach, outstanding health reform features such as: greater competition between sickness funds in Germany; fund‐holding practices in the UK; managed care models in Switzerland; health networks in France; and healthcare system decentralisation in Italy are analysed.

Finding

There have been different approaches to controlling healthcare costs. Some states relied on public sector competition by creating quasi‐markets (UK), insurance sector competition, particularly in Switzerland and Germany, organisational reforms in France by creating health networks and decentralisation in Italy.

Research limitations/implications

Societal and legal aspects are not discussed.

Originality/value

The paper compares healthcare reform effectiveness in a number of western European countries.
Quality control and quality assurance of medical committee performance in the Israel Defense Forces
Authors: Chaiter Yoram , Machluf Yossy , Pirogovsky Avinoam , Palma Elio , Yona Avi , Shohat Tamar , Yitzak Amir , Tal Orna , Ash Nachman
Published: July 2010

Purpose

The paper aims to focus on a unique quality control system that was set up ten years ago to evaluate Medical Classification Committee decision‐making processes at the Israel Defense Forces (IDF) conscription center.

Design/methodology/approach

Two main approaches were deployed by the control system to assess medical classification committees' performance. The first was direct assessment of the medical committees' clinical work and decision‐making processes. The second applied data mining procedures to the computerized medical databases. The functional classification codes (FCCs) – codes for the most common medical disorders assigned to male recruits from the central computerized central IDF database, the sub‐districts comprising the recruitment centers, and the chairmen assigning the FCCs to recruits – were all analyzed.

Findings

A total of 26 FCCs, each indicating a common medical problem and its severity, constituted approximately 90 percent of all FCCs assigned at recruitment centers between 2001 and 2006. Major contributors to medical profiling outcomes were underweight, asthma, chronic headache, mental illness, symptomatic scoliosis, hypnosis, chronic back pain, knee joint disorders, allergic rhinitis and sinusitis. Evaluating the computerized medical database revealed significant differences in: medical profile prevalence; recruitment center FCCs; different sub‐districts in a given recruitment center; and profiling by medical committee chairmen.

Practical implications

Findings indicate disparities between recruitment centers and their chairmen in the medical profiling process owing to variations in recruitment center working methods and medical history taking, physical examinations, interpreting medical information and individual differences in the chairmen's decision‐making process. Other reasons include technician and laboratory staff inaccuracies. These significant discrepancies highlighted the need for an intervention program. To minimize variations and create a uniform work platform, an orderly instruction system and training programs for the committee chairmen, technicians and laboratory staff were established. These actions resulted in improved performance in 2007 as confirmed by a decreased variability in the assignment of medical FCCs.

Originality/value

The paper highlights methods that can be used to assess disability screening, sports medicine committees and primary care setting procedures.
Reducing unnecessary outpatient attendances
Authors: Donnellan F. , Hussain T. , Aftab A.R. , McGurk C.
Published: July 2010

Purpose

The purpose of this paper is to explore unnecessary outpatient department attendances and to improve efficiency by actively pre‐assessing patient charts and pre‐specifying management plans before scheduled outpatient visits.

Design/methodology/approach

All charts were reviewed by a senior clinician two weeks before the clinic and a brief, written management plan made.

Findings

A significant reduction in clinic sizes by about 40 per cent can be expected. There was a non‐significant increase in the ratio of new to review patients and no significant reduction in waiting lists.

Research limitations/implications

Pre‐assessing patient charts leads to cancelling unnecessary outpatient reviews, which can increase outpatient department effectiveness.

Originality/value

Clinical efficiency is becoming increasingly important. This work describes a simple strategy to improve outpatient department productivity.
Thermal cycling of flip chips on FR‐4 and PI substrates with parylene C coating
Authors: Kokko Kati , Frisk Laura , Heino Pekka
Published: July 2010

Purpose

The purpose of this paper is to study the effect of conformal coating on the thermal cycling reliability of anisotropically conductive adhesive film (ACF) joined flip chip components on FR‐4 and polyimide (PI) substrates.

Design/methodology/approach

Test chips were joined using flip chip technology and an anisotropically conductive adhesive. The conformal coating used was parylene C and it was applied using the vapour deposition polymerisation method. The reliability of ACF joined flip chip components on FR‐4 and PI substrates was evaluated using −40/+85°C thermal cycling testing. Test lots with and without parylene C coating were studied. Additionally, one test lot with initial moisture inside the coating layer and a PI substrate was subjected to the test. The reliability results were analyzed using Weibull analysis and failure analysis was performed to study the failure mechanisms using cross sectioning and optical and scanning electron microscopy.

Findings

The results show a clear difference between the FR‐4 and PI substrate materials. PI substrate material proved to be reliable enough to withstand the thermal cycling testing. Two different occurrences of the first failures are seen and analyzed with FR‐4 substrates. The conformal coating layer did not seem to impair the reliability. Parylene C coating proved to be a reliable choice to protect, and even improve, the thermal cycling reliability of flip chip devices.

Originality/value

Usually, conformal coatings are studied in humidity tests. However, it is also vital to know whether the conformal coatings affect the reliability in thermal cycling and there is a lack of reliability studies in this area. This paper gives reliability data for conformal coating users about the influence of thermal cycling.
Ethical decision‐making: an integrative model for business practice
Authors: Pimentel J.R.C. , Kuntz J.R. , Elenkov Detelin S.
Published: July 2010

Purpose

The purpose of this paper is to offer an interdisciplinary review of the existing research on ethical behavior – informed by philosophical theories, social sciences, and applied business research – and identifies the merits and limitations of the extant theories, including the applicability of prescriptive frameworks and models to business practice.

Design/methodology/approach

Following the review, the paper advances a descriptive model of ethical decision‐making criteria that elucidates how individual, organizational, and environmental variables interact to influence attitude formation across critical components of an ethical issue.

Findings

The model advanced expands upon other existing frameworks and provides a comprehensive and simultaneous assessment of the interplay between individual‐level variables (e.g. demographic variables, position in the organisation), the structure and climate of the organisation in which the decisions are made, and the social and political features of the business environment.

Practical implications

The proposed model can be used as a training tool and it holds several advantages over the extant alternatives, namely versatility (it is adaptable to the specific organizational context in which respondents are required to conceptualize the dilemma and generate courses of action), and scope (the model allows for the simultaneous assessment of a myriad of cross‐level variables).

Originality/value

The paper offers a comprehensive decision‐making model that can be used to examine ethical decisions in business settings, to investigate potential differences in decision‐making accuracy and ethical reasoning between groups and individuals, and to examine the impact of changing ethical climates in organizational strategy.
A longitudinal and contextual analysis of media representation of business ethics
Authors: Barkemeyer R. , Holt D. , Figge F. , Napolitano G.
Published: July 2010

Purpose

The purpose of this paper is to present an analysis of media representation of business ethics within 62 international newspapers to explore the longitudinal and contextual evolution of business ethics and associated terminology. Levels of coverage and contextual analysis of the content of the articles are used as surrogate measures of the penetration of business ethics concepts into society.

Design/methodology/approach

This paper uses a text mining application based on two samples of data: analysis of 62 national newspapers in 21 countries from 1990 to 2008; analysis of the content of two samples of articles containing the term business ethics (comprised of 100 newspaper articles spread over an 18‐year period from a sample of US and UK newspapers).

Findings

The paper demonstrates increased coverage of sustainability topics within the media over the last 18 years associated with events such as the Rio Summit. Whilst some peaks are associated with business ethics scandals, the overall coverage remains steady. There is little apparent use in the media of concepts such as corporate citizenship. The academic community and company ethical codes appear to adopt a wider definition of business ethics more akin to that associated with sustainability, in comparison with the focus taken by the media, especially in the USA. Coverage demonstrates clear regional bias and contextual analysis of the articles in the UK and USA also shows interesting parallels and divergences in the media representation of business ethics.

Originality/value

A promising avenue to explore how the evolution of sustainability issues including business ethics can be tracked within a societal context.
How does corporate social responsibility benefit firms? Evidence from Australia
Authors: Galbreath Jeremy
Published: July 2010

Purpose

There is a small but growing body of empirical research examining benefits of corporate social responsibility (CSR) beyond traditional, accounting‐based financial benefits. To extend this body of research in contexts outside of Europe and the USA, the purpose of the present paper is to empirically examine three potential benefits of demonstrating CSR: reduced employee turnover; increased customer satisfaction; and improved reputation.

Design/methodology/approach

The paper collected data on latent constructs through a survey of chief executive officers across a spectrum of industries in Australia. Confirmatory factor analysis assessed psychometric properties of the constructs, while regression analysis was used to examine posited hypotheses.

Findings

The findings suggest that firms engaging in CSR can benefit in ways beyond a pure bottom‐line outcome. First, due to exhibited fairness, socially responsive activities appear to be a means to reduce employee turnover. Second, by meeting justice needs of customers, CSR is likely to increase customer satisfaction. Lastly, CSR activities provide visible signals from which stakeholders infer various positive characteristics of firms, thus creating an avenue to increase overall firm reputation.

Practical implications

Firms can choose to do nothing with respect to their social responsibilities to doing much. While proactively engaging in CSR is not without opportunity cost, the results of this paper suggest executives should not dismiss CSR altogether.

Originality/value

Value from this paper is derived in three ways: relying on non‐financial dependent variables, it supplements limited CSR research conducted in this stream; the data and implications drawn come from Australia, thereby adding needed international insight into the benefits of CSR; and the paper supplements financial‐driven theories used in CSR research by focusing on employee justice perceptions, equity, and signaling theories.
Strategic alliances in a manufacturing supply chain
Authors: Sambasivan Murali , Nget Yen Ching
Published: July 2010

Purpose

The basic purpose of this paper is to establish and test the relationship between organizational culture and strategic alliances in a manufacturing supply chain that consists of alliance companies (manufacturers) and alliance partners (suppliers and customers). The relationships have been analyzed from the manufacturer's perspective.

Design/methodology/approach

This paper specifically addresses: the relationship between the culture type of alliance company and the degree of integration (trust, communication, and commitment) between the alliance companies and partners; the relationship between the culture type of alliance company and value creation in the alliance company; and the relationship between the degree of integration and value creation in the alliance company. A questionnaire was constructed and distributed to 109 companies that had some form strategic alliance with their suppliers and/or customers. The data collected were tested using analysis of variance and correlation analysis.

Findings

The culture type of the alliance company has a significant effect on the degree of integration and value creation. The degree of integration has a significant relationship with value creation. Specifically, the following have been found: ad hocracy culture favors a higher level of communication and commitment with the suppliers; hierarchy culture favors a higher level of commitment with suppliers and helps build a higher level of trust with customers and suppliers; and clan and ad hocracy cultures help in achieving a higher degree of value creation.

Originality/value

Identifying the link between the culture and strategic alliances in a supply chain can help decision makers choose the right kind of alliance partners and decide appropriate strategies that need to be adopted to form and maintain alliances.
Role of experiments in the accurate numerical simulation of thermal processes
Authors: Jaluria Yogesh
Published: July 2010

Purpose

Experimental results play a crucial role in the validation of mathematical and numerical models for a variety of basic and applied thermal transport problems. The purpose of this paper is to focus on the role played by experimentation in an accurate numerical simulation of thermal processes and systems.

Design/methodology/approach

The paper takes the form of a numerical simulation combined with experimentation. The paper presents various circumstances where the numerical simulation may be efficiently combined with experimentation, and indeed driven by experimental data, to obtain accurate, valid and realistic numerical predictions.

Findings

The paper demonstrates validation and accuracy of numerical simulation.

Originality/value

This paper is an important first step in combining experiments and simulation for complex thermal systems.
Finite element approximation of turbulent thermally coupled incompressible flows with numerical sub‐grid scale modelling
Authors: Codina Ramon , Principe Javier , Ávila Matías
Published: July 2010

Purpose

The purpose of this paper is to describe a variational multiscale finite element approximation for the incompressible Navier‐Stokes equations using the Boussinesq approximation to model thermal coupling.

Design/methodology/approach

The main feature of the formulation, in contrast to other stabilized methods, is that the subscales are considered as transient and orthogonal to the finite element space. These subscales are solution of a differential equation in time that needs to be integrated. Likewise, the effect of the subscales is kept, both in the nonlinear convective terms of the momentum and temperature equations and, if required, in the thermal coupling term of the momentum equation.

Findings

This strategy allows the approaching of the problem of dealing with thermal turbulence from a strictly numerical point of view and discussion important issues, such as the relationship between the turbulent mechanical dissipation and the turbulent thermal dissipation.

Originality/value

The treatment of thermal turbulence from a strictly numerical point of view is the main originality of the work.