bluuebunny/crossref_metadata_2025 huggingface dataset:
Operational Auditing Deserves a Prominent Place in the Auditing Curriculum
Authors: Gavin Thomas A. , Sumners Glenn E. , Linnemann Nancy
Published: May 2006

A rationale for including operational auditing as a
major component in the primary auditing course,
as well as in subsequent courses, in the auditing
curriculum is developed. Reports and statements
from professional groups and commissions, together
with accounting education literature, provide a
primary resource. Problems in the auditing
curriculum are identified, learning style theory and
the education of accountants is explored and the
objectives to provide support to achieve the
educational goals identified by the various
constituencies are presented.
Allocating the Burden of Taxation Justly
Authors: McKee A.
Published: May 2006

Justice in taxation depends on implementing the principle of
proportionately equal burden on all, where one has no choice but to use
the devices of cardinally measurable utility and interpersonal
comparisons. Despite levies by multiple levels of government and
subdivision into different taxes, the overall principle applies of equal
burden. This stands despite connecting up with two related enquiries
– equity in allocating public goods and services, and fair
distribution of income and wealth after taxation and return of public
goods. The elements introduced into the argument are not new, but they
are fitted into an overview of just allocation of direct and indirect
taxation. While the principles of equity stand in distributing the
burden of taxation and benefits of public goods, their translation into
practice depends on democratic debate and decision in the free society,
so that it is a never‐ending exercise evolving along with the economy
and society in question.
An Empirical Analysis of Job Search Duration Utilising Macroeconomic Data
Authors: Balch B.W. , Fayissa Bichaka
Published: May 2006

Macroeconomic data are examined to identify the factors which
influence the job search duration of American workers during the 1970s
and 1980s. Among the factors investigated, the overall unemployment rate
and personal characteristics of job seekers emerge as more important
influences on search time than the techniques used to find work. Instead
of relying entirely upon longitudinal micro data or special survey data
to test the job search model, readily available macro data series are
utilised. A policy implication which may be drawn from the study is that
government programmes which intervene into the personal lives of the
unemployed are appropriate. Basic education and vocational training as
well as job search assistance are suggested for less well‐educated and
inexperienced labour‐force participants.
A Note on Finnish Property Criminality
Authors: Virén Matti
Published: May 2006

New evidence on Finnish property criminality is presented. The
analysis is based on Erlich′s model; the empirical analysis makes use of
annual Finnish data for the period 1951‐1986. The estimation results
strongly support the notion that both the apprehension rate and the
severity of punishment have a strong deterrent effect on larcenies and
robberies.
Strategies for the Development of Urban Housing Merchandising in China
Authors: Wenxian Zhang
Published: May 2006

The article discusses aspects of housing merchandising in China:
the goal of merchandising, the key to merchandising, the breakthrough to
merchandising and a necessary environment for merchandising. Suggestions
are made on what principle should be followed in the distribution of
housing, and what initial steps should and can be taken before it is
possible to exchange housing as a commodity of equal value.
An Examination of Commodity Economy in Wenzhou
Authors: Zili Lin
Published: May 2006

The rise of household enterprises (including a small number of
large households hiring labourers, i.e. privately‐run enterprises) and
the formation of the regional market have caused the Wenzhou economy to
manifest its seldom‐seen vitality, and have also brought about the
broadened differences in people′s incomes. It is just such phenomena
that have given rise to wide interest and heated arguments about the
question whether or not the economy in Wenzhou has advanced towards
“privatisation”, “marketisation” or
“polarisation”. For this reason, the author of this research
report makes an in‐depth theoretical analysis on the basis of his
on‐the‐spot investigation.
Intellectual Precursors of Perestroika
Authors: Elliott John E. , Dowlah Abu F.
Published: May 2006

This article investigates the intellectual roots of perestroika. Mikhail Sergeyevich Gorbachev, the architect of perestroika claims that his programmes and policies are aimed at a
revolutionary transformation of the Soviet economy from an overly
centralised command system of management to a democratic system based
mainly on economic methods and on an optimal combination of centralism
and self‐management. To facilitate the restructuring process, Gorbachev
simultaneously initiated two sweeping political reforms: glasnost (no “radical change is possible without it”); and demokratizatsiya (”there is no present‐day socialism, nor can
there be, without democracy”). Therefore, prominent features
envisaged by perestroika would presumably include: an optimal
combination between centralism and self‐management, that would imply
decentralisation in the economic management of the country; replacement
of administrative methods by economic methods, that would emphasise
economic incentives and market processes more than machineries of
central planning; democratisation and openness in Soviet society, aimed
at guaranteeing greater democratic rights for citizens, and pluralism in
governmental and political processes.
2000 AD: Water Environment Problems of China
Authors: Guogang Han , Fenglan Jiang , Jimin Yan
Published: May 2006

The problems of water supply of China in 2000 are revealed by
statistical data. It is shown that 450 cities will be short of fresh
water; a great quantity is utilised in agriculture much of which can be
saved; groundwater is over‐extracted; the level of water is falling by
an average of 1‐2mu each year which has caused the subsiding of regional
earth; the quality of drinking water and of water utilised in industry
becomes poorer; water resources are polluted because of the increase in
organic pollutants, the number and size of cities, the pollution of
nutrient and colon bacillus, the decrease in the area of lakes, the
shortage of money for administration, the amount of polluted water
drained without efficient treatment, the low re‐utilisation ratio of
water, and the low rate of sewerage system development.
Mao Zedong's Concept of Chinese and Western Cultures
Authors: Shubai Wang
Published: May 2006

Mao Zedong was the representative figure in the Sinicisation of
Marxism. At the beginning of the May 4th Movement, he advocated
promoting the transformation of society by proceeding from the
actualities of China and inheriting critically the legacy of Chinese and
Western cultures. After he became a Marxist, he firmly resisted the
tendency towards divination of the directives of the Communist
International, and the Soviet experience of revolution, and tried hard
to integrate the universal principles of Marxism with Chinese culture
and Chinese revolutionary practice, thus opening up the way to the
revolution in 1949. However, after the founding of the New China he
patterned the economic construction on the Soviet model, and stressed
criticism of the culture of the bourgeois, but dropped his guard against
the pernicious influences of feudal society; so the historical sediment
of the feudal culture became thicker and thicker under cover of Marxism,
and finally there occurred the historical tragedy of the “Great
Leap Forward” and the “Great Cultural Revolution”. The
Third Plenary Session of the Eleventh Central Committee of the Chinese
Communist Party repudiated the theoretical basis of the “Great
Cultural Revolution” and brought in a new phase of political
restructuring and cultural openness. The author holds that the evolution
of Mao Zedong′s concept of Chinese and Western cultures should be
studied and summarised, so that lessons may be drawn from it for the
building of a socialist spiritual civilisation.
Development and Reform of China's Education
Authors: Dalin Tong
Published: May 2006

That “education should be geared to modernisation, the world
and the future” is the developmental trend of modern education and
the current orientation of educational reform. After the 1980s, three
major historical currents emerged in the world: peace and development,
the new industrial revolution, and the ideological emancipation
movement. In the historical stage of peace and development, education
will become the most important industry for various countries as they
seek subsistence, development and even supremacy. The new industrial
revolution has been signalled by the rapid development of the
intellectual industries, mainly those of education, scientific research,
and information. In the process of further expanding the use of
“electronic brains” (i.e. computers, lasers, genetic
engineering, biological technology, superconductors and other
high‐technology), the potential for “human brains” –
namely the wisdom of human beings – must be further tapped and
developed. Therefore research into the functions of the human brain
(such as observation, memory, thinking and imagination), and into the
ways and means of how best to develop its functions comprehensively, has
become the new subject of theory and practice in education. Future
education will certainly be international in concept.
Enterprise Competencies: An Agenda for Research
Authors: Caird Sally
Published: May 2006

The proliferation of enterprise education initiatives in Britain
emphasises the importance of understanding the meaning of the term
“enterprise competency”. Ironically, though the provision
for enterprise education grows, there are few research and evaluation
studies available to clarify the meaning of enterprise competency for
education and assessment. A literature review of this area which is
published by the Scottish Enterprise Foundation is summarised. Without
precise definitions and research enterprise competency risks meaning
everything and nothing to those involved with enterprise education and
assessment.
Using Simulations to Enhance Technical Training
Authors: Foxon Marguerite
Published: May 2006

Simulating the real world of work is a necessary feature of many
technical training programmes so that theory is transformed into
experiential learning. The design of a technical training programme by
Coopers & Lybrand to accomplish this is described, together with two
examples of how the course works in practice.
Management Training for Art′s Sake
Authors: Wilson Pauline
Published: May 2006

Those engaged in the Arts are becoming ever more concerned about
professional management and are increasingly seeking management training
programmes. During organisation and planning skills training courses, it
became apparent that there were many differences between the way arts
managers approached the issues concerned, and the way others at other
training events had dealt with them. These differences are described,
together with the implications for both the training of arts managers
and managers in general.
Developing the Managers of a Business School
Authors: Gold Jeffrey
Published: May 2006

A recent training programme for senior and middle managers of Leeds
Business School is examined. Following a five‐week assessment and
diagnosis period, which included a two‐day outdoor activities course,
participants were able to draw up their own plan of development which
met specific identified needs, drawing on the resources of Leeds
Business School. The effect of the programme has been to create a number
of “development champions” for further staff development.
Personnel Policy Choice: The Context for Human Resource
Development
Authors: Gunnigle Patrick
Published: May 2006

Senior managements possess considerable discretion in making
choices on personnel policy. Practice indicates a broad range of choice
on a continuum from high strategic integration of human resource issues
in strategic planning to more piecemeal ad hoc approaches to
managing human resources. The particular approach adopted in
organisations will reflect the interplay of internal and external
factors in the organisation′s environment and establish the context for
human resource development (HRD). A key external factor is the product
market which affects managerial discretion in personnel policy choice.
Important internal factors include competitive strategy and managerial
values. Three benchmark dimensions underpin personnel policy choice in
organisations – strategic integration, collectivism and
individualism. Management positions on these dimensions become
manifested in key areas of personnel policy such as the work system,
communications, rewards, recruitment/employee development and the role
of the personnel function. Looking at the Irish context a number of
factors both encouraging and mitigating a greater strategic role for HRD
may be identified.
Distance Learning and the Distributive Trades: Stirling′s
MBA
Authors: Freathy Paul
Published: May 2006

Distance learning is becoming an increasingly utilised medium of
management education and training. It provides the opportunity to reach
large numbers of practising managers who would otherwise be outside the
spectrum of educational development. The contribution that the MBA in
Retailing and Wholesaling at the Institute for Retail Studies makes to
this process is examined, arguing that distance learning is best
understood as a process of skill acquisition. The MBA provides the basic
rules and procedures which the individual supplements with practical
experience. Distance learning, however, poses a series of specific
problems; there is a need to address the issues of quality and
competency. Five factors deemed critical for the success of the
Institute′s programme are identified and a series of conclusions about
the successful implementation of distance learning, drawn from the
practical experience of running an MBA programme are presented.
Developing People for Real: Some Issues and Approaches
Authors: Bennett Roger
Published: May 2006

Identifies ten key issues in “people development” and
shows how these are addressed by three real companies. Describes two
learner‐centred approaches to development.
Training: Just How Feasible Is This Necessity?
Authors: de Vries Bert , Warmerdam John
Published: May 2006

Focuses on how to fit on‐the‐job training activities into the
organization of work, a problem area which will be gaining importance
over the next few years when the training load may become an important
bottleneck when training policy is implemented. Investigates what
reactions actually are to this fitting‐in problem, using an ITS study as
a starting‐point which shows that a whole range of instruments are
employed at management level to prevent or meet capacity problems:
regulation of training moments, planning of training periods, spreading
or limiting study leave, enlarging individual and departmental
flexibility, limitation of the output (quality) and, if none of these
things help, employing outside staff. The choice of instrument is mainly
determined by: nature and organization of the work done in the
department; the size of the workload; and the extent to which leave
cumulates. If these instruments are applied adequately, the
“burdens” of training do not necessarily have to slow down
further growth in training.
“Trends” that will impact new products
Authors: Clarke Allen M.
Published: May 2006

Questions the general assumption that once known, market trends
will guide marketing strategies and behaviour. Argues that if marketers
seriously want to find opportunities for new products, they need two
things: (1) insightful analysis and data interpretation, and (2) a
willingness to break new ground, a determination to be different, and a
commitment to be a winner. Examines a number of recent demographic and
technological trends to demonstrate how they can mislead marketers.
Are consumers evaluating your products the way you think and hope they are?
Authors: Elliott Kevin M. , Roach David W.
Published: May 2006

Examines the marketing problem of knowing what customers look for
in a product. Claims that for some product groups, consumers may
evaluate products and their characteristics differently from what is
expected, and that consumers may distort or bias their evaluation of
products in the marketplace. Reports on a study that suggests that
consumers may distort their evaluations of products on the basis of
beliefs about how certain product attributes should go together.
Finally, offers implications and recommendations in terms of how
marketers may address what is referred to as “systematic
distortion” of products.
Emotional Responses to a Professional Service Encounter
Authors: Johnson Madeline , Zinkhan George M.
Published: May 2006

Considers the interaction between customer and provider in
professional service encounters, where extended person‐to‐person
discussions frequently take place. Describes an experiment in which
subjects read and reacted to stories describing such encounters, which
included three service variables – competency, outcome and
courtesy. Reports on the emotional responses of the subjects, finding
that courtesy was responsible for most of the variation in response.
Discusses the managerial implications resulting from the study, notably
the importance of courtesy in professional service encounters.
Profit Centres, Cost Centres
Authors: Old John , Morris David
Published: May 2006

Value for money, cost effectiveness, enterprise and quality
assurance are rapidly becoming the new catchwords in higher education
management. Corporate forms of management are considered as polytechnics
and universities struggle to find organisational structures to cope with
the world of competition. Fundamental issues of management and not just
profit centres/cost centres are discussed.
APU Science Tests: Concept Acquisition
Authors: Heaney Liam F.
Published: May 2006

A study of concept acquisition and development in children at 8 and
11 years using five assessment of performance unit (APU) science tests:
30 children from each age group completed the tests and 15 from each
group were interviewed. The oral and written responses were analysed. It
was found that the “languages of experience”, as opposed to
the “language of schooling”, issues were a salient feature
of the children′s oral responses. Misconceptions were evident in written
and oral responses of both age groups. Results indicated that Piaget′s
stage theory still has a significant contribution to make to science
teaching. Oral testing must be given due stress in assessing pupil
achievement.
Innovation in the Field of Young Disabled Persons: A Report on a Study Visit to Arhus, Denmark, in 1987. Part I
Authors: Wright M.H.
Published: May 2006

Observations are made of a variety of institutions
in the County of Arhus only. There is a continuum
of provision based on the Danish Education
Ministry′s four principles: proximity (to home);
minimal interference; efficiency (planned
situations in school to fulfil the child′s right to age‐relevant
instruction and experiences); integration.
The child′s day, the Danish system, the teachers′
conditions, and the stage of development/
integrated practice, are described. The social
climate in Arhus, which effectively accommodates
the personal and social development of every
child, is seen to be appropriate for the provision
of opportunities for continued enrichment and
personal extension.
Management Research Themes and Teaching in the Arab World
Authors: Ali Abbas J.
Published: May 2006

In the last few decades the Arab states have come to play an
important role in the world economy and international politics. We have
witnessed an increasing interest in the social, political, and economic
aspects of the Arab world. Despite such increasing interest, Arab
scholars and business professors have not made significant progress in
scholarly contribution and in teaching business management. Seeks to
provide an analysis of the situation and suggests research topics in the
areas of business and management applicable to development in the Arab
world.
The Contested Nature of Performance Auditing in Australia
Authors: Guthrie James
Published: May 2006

In this decade we have witnessed in the Australian public sector
tremendous pressures for change in the name of accountability and
efficiency. Changes have occurred in public sector management and in
public sector accounting. Techniques such as programme budgeting,
financial management initiatives, enhanced annual reporting and
performance audits have all been promoted. These changes have led to a
“new” accounting for the public sector. Performance auditing
is compared at the commonwealth and the state level, and a study is
provided of how a change in accounting can affect the organisation, in a
social and political context. Differences between performance auditing
and traditional auditing are illustrated and then assessed within a
framework of accountability.
Institutional Perspectives on Africa’s Development Crisis
Authors: Adamolekun Ladipo
Published: May 2006

The central argument of this article is that institutional capacity
building in sub‐Saharan Africa in the 1990s must be related
simultaneously to the issues of both economic development and of
governance. The importance of institutions that are undergirded by
democratic values, especially electoral legitimacy and the rule of law,
is stressed. Possible strategies for developing and/or strengthening
capacity for policy analysis and management are discussed.
Administrative Responses to the Economic Crisis in Africa: A Summary of the Research Findings
Authors: Olowu Dele
Published: May 2006

Findings of the Secretariat of the African Association for Public
Administration and Management (AAPAM′s) study on “Administrative
Responses to the Economic Crisis in Africa” (1989) are summarised,
focusing on the experiences of four African countries: Ghana, Nigeria,
Tanzania and Zimbabwe. Research was based on a model of administrative
responses to the “crisis”, predicting four types of change
– changes in scope, processes, organisational structures and
resource capacity (manpower, finance and equipment) of African Public
Administration Systems (PAS). Reports of the subsequent workshop of
researchers and policy makers on “Improving Public Sector
Management in Africa”, at Arusha, Tanzania in April 1990 are
examined, comparisons of the common concerns and dilemmas of the four
countries are noted, and conclusions are drawn.
Getting Executive Development right
Authors: Hartnagel Lorraine , Kleiner Brian H
Published: May 2006

Explores the requirements of successful executive development
programmes and looks at three superior examples in the USA. Describes
how extensive CEO involvement is essential and that leading companies
believe they must build their programmes from scratch. Notes that the
executive development programme must be linked with the corporation′s
business strategies and that both internal and external on‐the‐job
assignments are essential. Concludes that many of today′s corporations
have recognised that effective executive development programmes are
vital to their success.
Graduate Management education in Europe: The view from
America
Authors: Porter James L , Muller Helen J , Rehder Robert R
Published: May 2006

Provides an American perspective on European management education.
Describes how, in Europe, management education, without rigid US
accreditation standards, is conceptualized differently and is developing
in innovative directions. Uses two examples from UK business schools and
comments on the implications for US management education. Concludes that
the US should take a lead from recent management education developments
in Europe.
Plant Relocation: An Integration of Survey Findings and a
Conceptual Analysis
Authors: Krausz Moshe , Fox Shaul
Published: May 2006

Plant relocation (PR) is a major organisational change, ostensibly
focused only upon geographical transfer, but in fact having
broad‐spectrum accompanying effects. A conceptual analysis of PR is
presented, supplemented by data from 35 interviews with managers and
union leaders of organisations having recently relocated. PR is viewed
as a catalytic process of turbulent change, radiating upon
organisational structures, social processes, and external environmental
systems. The uncertainty and turbulence created by PR are shown to
affect management‐worker relations, as well as the interrelationships
among employees and the distribution of power within the organisation.
The potentials of PR as an opportunity for organisational growth and
revitalisation on the one hand, and as a period of crisis and turmoil,
on the other, are presented. Some general guidelines are proposed for
the effective planning and management of relocation.
A Union of Conflicting Modes of Understanding
Authors: Bartunek Jean M.
Published: May 2006

Organizational development and design are focused on bringing about
a coherence between decision areas, and the reasoning that either
development or design is right or wrong is postulated. Both can
be seen as complementing approaches to organizational improvement.
Training as an Approach for Organisations to the Challenges of Human Resource Issues in the Year 2000
Authors: Goldstein Irwin L. , Goldstein Harold W.
Published: May 2006

The training challenges facing organisations resulting from changes over the next several decades are described. These include a decreasing number of persons available for entry level positions including a growing proportion of undereducated young people. Also, jobs will become more complex as a result of technological developments and yet will require more interpersonal interaction between individuals who have different values and who come from different cultures. These changes will result in the need for training systems to maximise the potential of each individual, including basic skill and support programmes for unskilled young people who will need to perform more cognitively complex tasks. Training will also be necessary to help managers work with a more diverse workforce including helping individuals understand how to provide support for persons who have not traditionally been a part of their work organisation.
Restructuring within GE to Facilitate Strategic Change: A Self‐design Process Approach
Authors: Borucki Chet , Sollazzo John
Published: May 2006

Exonomic and competitive pressures
have largely caused leaner and more
responsive organisations to become
the primary objectives of organisational
designers over the past decade. Most
of these initiatives, though, have been
aimed at senior management levels and
have yielded mixed results. Self‐design
is a strategic restructuring alternative
that can potentially overcome many of
the liabilities of traditional design
approaches and help engender
employee commitment to today′s
flatter, more decentralised
organisation. Though there are many
prescriptions evolving from
conceptualisations of the self‐designing
organisation, there are very few
successful examples of self‐design in
practice, especially as a strategic
change management tool. This case
study is intended to help fill this void
and intertwine theory with the practice
of self‐design.
Recession or opportunity
Authors: Choppin Jon
Published: May 2006

Suggests that redundancy and cutbacks in training are not appropriate survival techniques during recession. Argues that recession is, in fact, an opportunity to achieve faster, easier cultural change, examine company values and review managerial control to unlock potential within the organisation, maximise wealth‐creating ability and conserve resources.
Getting the message across
Authors: Roy Stephen
Published: May 2006

Examines the results of a US report exploring communication methods used by companies who have implemented a company‐wide quality programme to improve efficiency. Offers statistics showing the effectiveness or otherwise of various communication tools used among employees, such as company‐wide meetings, and presents a ten‐point quality communications checklist. Concludes that good quality communication can speed up the process of a quality improvement programme and maximise the use of money spent on employee training. Also says that after about three years investment in a TQM programme, enthusiasm may wane so it is important to increase good communication. The result should be a new surge of enthusiasm.
Ecological Urban Restructuring: Method and Action
Authors: Hahn Ekhart , Simonis Udo E.
Published: May 2006

Cities are “built thought”; they represent the most
materialised form of the relation between society and environment. Thus,
in a special sense, cities worldwide have become a symbol of the
environmental crisis, of the transformation of valuable natural
resources into waste and pollutants. Cities, however, have also always
been places of innovations. Solutions emanate from people whose living
conditions are threatened. Many signs indicate that the time is ripe for
basic changes in production and consumption processes, in people′s
attitudes and behaviour, and also in the built‐up structures of cities.
This article, therefore, introduces the concept of “ecological
urban restructuring”. The concept was theoretically developed and
empirically tested in an international comparative research project. The
three main elements of the concept are: (1) eight points of orientation
as general guidelines; (2) fields of action and building blocks as
methodological aids for integrated strategies; (3) concept of ecological
neighbourhood development as a concept for action on the urban
neighbourhood level. Finally, an overview is given on recent initiatives
by international organisations on the topic of urban ecology.
The Nature, Causes and Consequences of Principals′
Practices: An Agenda for Future Research
Authors: Leithwood Kenneth A. , Begley Paul T. , Bradley Cousins J.
Published: May 2006

Growing appreciation for the potential impact of principals on
their schools has stimulated a significant body of research concerning
the principalship. While many aspects of the principalship have been the
object of study, it is often difficult to determine the relationship
among these studies and how these studies, as a whole, contribute to a
better understanding of the principalship. It is also difficult to judge
which aspects of the principalship would provide the most productive
focus for subsequent research. The review reported in this article
addressed both sets of difficulties by analysing a total of 135
empirical studies conducted between 1974 and 1988; 60 of these studies
were reported between 1985 and 1988 and received more attention than the
earlier 75. Results of the analysis identify aspects of the
principalship about which much is known, approaches to research which
appear to have exhausted their usefulness and areas in which further
study seems likely to be of most value. One major conclusion from the
analysis is that we know most about effective principal practices and
least about how such practices develop.
A Conceptual Framework for Preservice Programme Development
in Educational Administration: A Case Application for the Republic of
Rwanda′s Education System
Authors: Bugingo Emmanuel , Verduin John R.
Published: May 2006

The pertinent literature is reviewed and a paradigm or a framework
is presented to guide conceptualisation and implementation for the
programme development process in educational administration in an
African country, Rwanda. The framework components include four
dimensions and related systematic conceptual levels and procedural
stages. It is argued that improvement of education requires the
definition of the goals of educational administration, the upgrading of
the instruction for on‐the‐job practitioners, and the development of a
pre‐service programme for prospective school administrators responsible
for efficient and effective management of the centralised educational
system. The framework claims to be a disciplinary matrix for developing
a pre‐service programme in the field of educational administration.
Construct Validation of the Staff Morale Questionnaire
– The Singapore Scene
Authors: Wong Ruth Y.L.
Published: May 2006

Teacher morale in Singapore is investigated by a validated
questionnaire of 20 items. Low morale in Singapore is exaggerated by a
shortage of teachers, especially graduates. Government efforts to remedy
this are described: better pay and non‐monetary incentives. The factors
causing low morale are within the locus of control of school
administrators.
Mortgage Indemnities – A Risk/Reward Arbitrage?
Authors: Wyles Matthew
Published: May 2006

Gives background to Commercial Mortgage Indemnity (CMI). Explains
the concept and purpose of CMI. Explains: scope of cover, indemnities vs
guarantees, “top slice” CMI, total cover, underwriting
criteria and how to make a claim. Concludes that whereas CMI is
sensitive to market conditions, capacity will expand with returning
confidence.
Housing Finance
Authors: Soley Clive
Published: May 2006

Criticizes government housing finance policy. Condemns refusal to
apply controls to the housing market. Argues lack of control has led to
high rents and mortgage payments. Outlines the Labour Party′s
alternative. Claims this alternative would be fair to owners and
tenants. Concludes that a well thought‐out strategy is preferable to
free market chaos.
Refinancing
Authors: Clarke Rupert J.
Published: May 2006

Explores some causes of cash flow problems. Examines the types of
refinancing that may be available in the current market. Concludes that
only companies well prepared will be considered suitable for
refinancing. Offers worked examples.
Non‐Traditional Residential Property: The Availability of
Mortgage Finance
Authors: Hancock Thomas P.J. , Tyler Steven B.
Published: May 2006

Considers the variety and range of predominantly public sector,
non‐traditional residential property that has been developed. Examines
the effect of repair schemes on mortgage availability. Identifies the
principle providers of mortgage finance. Discusses their collective
attitudes and policies. Considers the valuation process and the
implications for property values.
European Property Investment Taxation
Authors: Tomsett Eric
Published: May 2006

Discusses the taxation implications and planning possibilities
regarding property investment and development in Europe. Takes the
position of a UK company investing in or developing properties in other
European countries. Stresses that local tax laws can be complex.
Advocates the assistance of local expertise.
The German Mortgage Banks
Authors: Thomas Wendy
Published: May 2006

Notes that long‐term financing of property in West Germany has
traditionally been undertaken by the Hypothekenbanken (mortgage banks),
the Landesbanken (state banks) and the Sparkassen (savings banks).
Discusses German mortgages, mortgage bonds, valuations and the cost of
finance. Describes one particular bank, the Frankfurter Hypothekenbank.
Property Lending Survey 1991
Authors: Riley Mike , Isaac David
Published: May 2006

Provides results of a survey of 53 banks and financial institutions
relating to property loans. Notes that the main lending banks have not
responded to this survey but have reduced their loans to property
companies by £117m in January 1991. Concludes that respondents to
the survey have a greater interest in property lending and, therefore,
the results are likely to be more positive than current market reality.
Recent Trends in the Japanese Property Market
Authors: Temple Peter
Published: May 2006

Examines how the financial structure and cultural attitudes of
Japan have influenced its property market. Discusses what the future
holds for the market in the light of current conditions in the domestic
financial system. Concludes that although demand for Tokyo office space
should remain buoyant, the ready supply of new space scheduled for
completion over the next few years is likely to ensure that any recovery
in values takes place very much in slow motion.
Obtaining Finance for Leisure
Authors: Thorburn Andrew
Published: May 2006

Considers the best method by which a developer might obtain finance
for a leisure development. Outlines the importance of a well‐prepared
business plan and a good management team. Advises on how to approach the
source of funds. Discusses when to buy into, or sell out of, a scheme.
Concludes that leisure development will begin to divide between the
high‐risk, short‐term schemes, which are supported by specialist
investors seeking a high return and lower risk schemes which are
extremely well prepared.
PUTTING DATA TO COMMERCIAL USE
Authors: Brodie Simon
Published: May 2006

Despite the high level of investment in information systems by many
retailers, senior management expectations are frequently not being met.
The value of the information now available to the business seems not to
be readily translated into commercial advantage. The challenge is to
recognise that the value of information depends on the way that
decisions are taken and the next level of return from systems investment
may require cultural changes in how decisions are taken within the
business. This in turn will require extension to existing retail systems
architecture and a proposed model is presented. Senior management
backing is often cited as a key success factor for operational systems;
for senior management systems, however, the level of involvement and
commitment will need to be proportionately greater.
JUST‐IN‐TIME OR JUST THE SAME? DEVELOPMENTS IN THE AUTO
INDUSTRY – THE RETAILERS′ VIEW
Authors: Delbridge Richard , Oliver Nick
Published: May 2006

Noting moves towards just‐in‐time production methods in the UK
passenger vehicle industry, this article considers the impact of such
moves at the retail and distribution end of the supply chain. Based on
interviews with a number of vehicle retailers selling cars manufactured
both in the UK and overseas, it appears as if little progress towards
true just‐in‐time (as practised by Toyota in Japan) is occurring.
BREAKING THE MOULD IN A STATIC HOME SHOPPING MARKET
Authors: Dwan Mike
Published: May 2006

The home shopping market has had its problems over the past few
years, trying to manage heavy overheads, uncommitted customers and a
poor image. However, the 1990s could herald new opportunities with
pan‐European home shopping becoming a reality. With both Littlewoods
Home Shopping Group (LHSG) and Grattan on the market, are we about to
see the shake‐up so long forecasted by analysts? A consultancy has
worked closely with LHSG since 1989, helping the company define and
communicate its service to customers, with the aim of increasing their
numbers and then keeping them. The background and potential of the
sector is considered and how LHSG is changing its approach is explained.
MULTIDIMENSIONAL SCALING AND RETAIL POSITIONING: AN
APPRAISAL
Authors: Van Auken Stuart , Lonial Subhash C.
Published: May 2006

Multidimensional scaling (MDS) has often been utilised in retail
store positioning and repositioning research. However, MDS results
constrain store movement to existing perceptual dimensions. This work
indicates that an assessment of higher level preference functions should
be conducted before utilising MDS results in store positioning. Despite
this limitation, the ability of MDS to reveal current perceptual
criteria means that it can serve as a very useful diagnostic. In this
regard, MDS can be utilised to determine if a new dimension has emerged
from a given positioning, or whether consumers have changed the salience
of their perceptual criteria, as a result of a positioning. It can also
reveal if a referent store has moved in the appropriate direction (e.g.
away from competitors and towards a gap that evidences utility).
Assessing Buyer/Planner Performance in the Supply Network
Authors: Hillman Willis T. , Mathews Mike , Huston C. Richard
Published: May 2006

The buyer and planner functions are critical in
purchasing because they provide the primary
linkage with suppliers in the logistics network. For
manufacturing companies that switch to modern
production strategies such as just‐in‐time and
manufacturing resource planning (MRP II), the
responsibilities of the buyer/planner are even
more critical, since purchasing and physical
distribution take on increased importance. As job
responsibilities change when implementing new
systems, management must be cognisant of the
factors that comprise favourable performance.
These issues are examined and an assessment
process is outlined. In addition, a performance
assessment (PA) model is presented to assist the
purchasing or logistics manager in making a more
enlightened judgement of buyer/planner job
performance.
Order Picking in Narrow‐Aisle Warehouses
Authors: Rana Krishan
Published: May 2006

Order picking in a warehouse consumes most of
the stockroom labour because of the high
frequency of transactions. This article presents
an algorithm for order picking in narrow‐aisle
warehouses and describes its implementation
using a spreadsheet. The algorithm is illustrated
by an example, and the algorithmic method is
compared with the current method of order
picking in the food industry. Randomly generated
problems show savings of up to 85 per cent in
distance travelled by the pick‐up vehicle. The
manager of the warehouse, where the method has
been implemented, confirmed that he has become
more effective and efficient on order delivery by
using it.
US Corporate Substance Abuse Policies: A Benchmark
Authors: Lorin Cook Robert , Holton Wilson J.
Published: May 2006

Since logistics employee substance abuse can have a significant
negative effect on logistics efficiency and effectiveness, logistics
managers should develop policies and procedures effectively to control
logistics employee substance abuse. This article provides a benchmark
for managers who seek to develop such policies by reporting the results
of a survey of current US corporate logistics substance abuse policies
and practices. Forty per cent of the respondents reported not having a
written substance abuse policy. The most widely used detection methods
were management observation followed by drug testing. Only 50 per cent
of the firms employed pre‐employment screening and less than 40 per cent
screened current logistics employees. Of those who did drug test, more
than two‐thirds tested for cause only, in all logistics occupations
except truck driver, airline pilot and vehicle mechanic. Logistics
management should aggressively pursue substance abuse policy
development, pre‐employment screening, detection methods for all job
classifications and employee assistance programmes.
Industrial Purchasing: A Managerial Model of Corporate Quality Planning, Management and Control
Authors: Novack Robert A.
Published: May 2006

The literature on the role of purchasing in logistics is first
reviewed. No comprehensive framework is available that addresses both
operational and behavioural components. The necessary features are
described of such a framework which will provide the basis for
determining the relationship between the costs of quality and effective
management of the purchasing process.
Selection and placement
Authors: Khan Sharafat
Published: May 2006

Outlines various processes necessary to recruit and retain “winning” and “leading” employees. Asserts it is important to have a clear conception of objectives in staffing and placement of personnel, also there must be available specific human resources directed towards the accomplishment of these objectives. Argues that selection must be done in a professional manner and stresses the importance of job analyses for all positions. Suggests a number of qualities which a successful manager will look for and inculcate in all employees. Discusses the concept of the participative work environment and proposes a number of strategies for recruitment. Considers the implications for practice and describes selection techniques with the development of interview questions specifically for key groups. Concludes that management must realise quality staffing is a must and that growth and stability can be achieved only when the proper care is taken to ensure an individual′s fit into the organization′s culture.
ADOPT A MENTOR – THE NEW WAY AHEAD FOR WOMEN MANAGERS?
Authors: Arnold Vivienne , Davidson Marilyn J.
Published: May 2006

It is easy for women to gain employment at
the lower levels of an organisation but it is
still proving difficult for them to reach senior
management positions. The method of career
development known as mentoring is
examined as a possible tool for the career
advancement of women. A pilot study of 30
managers′ comparing male and female
managers′ attitudes toward mentoring, is
provided. The importance of, and the
problems associated with, the practice are
discussed and some recommendations are
made.
A Schumpeterian Approach to Emancipatory Economics
Authors: Vansina Yolanda
Published: May 2006

According to Schumpeter the main symptoms of the crisis in the
modern tax state emanate from the prevailing tax structure rooted in the
social values of the late 19th century. If we want the tax system to
remain a successful instrument of public policy, we need to reform it so
that it creates equal opportunities. Positive effects enhance an
increase in tax yields. If present tax receipts could be augmented, the
budget deficit could be reduced and debt creation would be restrained,
lessening the financial pressure on future generations. In explaining
the deficit, the public revenue side is considered together with the
public expenditure side.
Management Training and Development in Large UK Business
Organisations
Authors: Consulting Group Ltd Harbridge
Published: May 2006

Organisations are more professional in their approach to management
development than they were ten years ago – but they are still not
planning enough for the future, according to a new report by consultants
Harbridge House. In a survey of top UK organisations, the researchers
found that most companies still plan their training on a one‐year basis
– despite a general awareness on the part of management developers
of the need for long‐term planning to meet the demands of the 1990s.
Part of the problem lies in a lack of overall perspective: although many
companies are forging stronger links between management development and
corporate strategy, nearly half feel that there is not enough top
management involvement in the business of training and developing
managers.
Making Secondments Work
Authors: Longden Wilson
Published: May 2006

An extract from a guide for tutors in Further Education Colleges is
presented. The guide was produced as a result of a research project on
behalf of the RSA′s Education for Capability Project, sponsored by the
work‐related Further Education Development Fund of the Training Agency.
Nine points of guidance are detailed in order to make the best of the
opportunities which occur during the placement.
Youth into Employment: A Training Manual
Authors: Philp Kim
Published: May 2006

A monograph which takes the form of a training manual. It begins
with Induction: getting to know each other, finding out what each
trainee wants to know and establishing skills levels, expectations, and
the usefulness of working in a group. Six independent units follow:
Job‐hunting Skills; Options; How to Apply for Jobs; Interview
Techniques: Enterprise; and Voluntary Work. These last two emphasise
that there are alternatives to employment. Each section first presents
the unit \em\ a framework for working sessions with ideas for content
and group techniques for delivery. This is supported by Instructor′s
Notes for use as handouts and worksheets with the unit; as part of a
self‐help manual; or for the guidance of instructors and material for
working sessions. The Notes include quizzes, worksheets, assessment
forms and examples of CV and application form formats.