bluuebunny/crossref_metadata_2025 huggingface dataset:
Nematic colloids, topology and photonics
Authors: Muševič I.
Published: March 2013

We review and discuss recent progress in the field of nematic colloids, with an emphasis on possible future applications in photonics. The role of the topology is described, based on experimental manipulations of the topological defects in nematic colloids. The topology of the ordering field in nematics provides the forces between colloidal particles that are unique to these materials. We also discuss recent progress in the new field of active microphotonic devices based on liquid crystals (LCs), where chiral nematic microlasers and tuneable nematic microresonators are just two of the recently discovered examples. We conclude that the combination of topology and microphotonic devices based on LCs provides an interesting platform for future progress in the field of LCs.
Tetraaqua(4,4′-dimethyl-2,2′-bipyridine-κ2N,N′)nickel(II) sulfate monohydrate: a simple molecule with an extremely complex hydrogen-bonding scheme
Authors: Suarez Sebastián , Doctorovich Fabio , Harvey Miguel Angel , Baggio Ricardo
Published: March 2013

The title ionic compound, [Ni(C12H12N2)(H2O)4]SO4·H2O, is composed of an NiIIcation coordinated by a chelating 4,4′-dimethyl-2,2′-bipyridine ligandviaits two N atoms [mean Ni—N = 2.056 (2) Å] and by four aqua ligands [mean Ni—O = 2.073 (9) Å], the net charge being balanced by an external sulfate anion. The whole structure is stabilized by a solvent water molecule. Even though the individual constituents are rather featureless, they generate an extremely complex supramolecular structure consisting of a central hydrogen-bonded two-dimensional hydrophilic nucleus made up of complex cations, sulfate anions and coordinated and solvent water molecules, with pendant hydrophobic 4,4′-dimethyl-2,2′-bipyridine ligands which interact laterally with their neighboursviaπ–π interactions. The structure is compared with closely related analogues in the literature.
Surface finish effect on reliability of SAC 305 soldered chip resistors
Authors: Collins Maurice N. , Punch Jeff , Coyle Richard
Published: March 2013

Purpose

The purpose of this paper is to assess the long‐term reliability of lead‐free Sn96.5Ag3.0Cu0.5 (SAC305) under accelerated temperature cycling (ATC) conditions. Test vehicles consisted of commercial 2512 ceramic chip resistors soldered to printed circuit boards (PCBs) using three different Pb‐free surface finishes: organic solderability preservative (OSP), immersion silver (IAg) and electroless nickel immersion gold (ENIG).

Design/methodology/approach

Two populations of solder joints were monitored continuously during a thermal cycle of 0°C to 100°C with a ramp rate of 10°C/min and a 30 min dwell at the temperature extremes. One population was cycled to 2,500 cycles, the other population was cycled to 8,250 cycles. Failures were defined in accordance with the IPC‐9701A industry test guidelines and failure data are reported as characteristic life, η. Microstructural evolution was characterised using metallographic techniques and back‐scattered scanning electron microscopy (SEM). Fractography was performed on post‐cycled resistors to determine failure mechanisms.

Findings

The results showed that the lifetime of the chip resistors could be ranked as follows: OSP>ENIG>IAg after 8,250 thermal cycles, when>73 per cent of the population had failed. It was found that the relative performance of OSP finishes improved with longer periods of cycling. This was attributed to diffusion of copper into the bulk solder and which subsequently, over time, acted as a dispersion strengthening mechanism. The relatively poor performance of IAg finishes was attributed to void formation.

Originality/value

The paper provides new and valuable information to end‐users about the long‐term reliability of lead‐free solder on three commonly used lead‐free surface finishes. The performance of each surface finish is explained in terms of microstructural evolution and void formation.
Effect of Pr on properties and Sn whisker growth of Sn‐9Zn‐xPr solder
Authors: Xue Peng , Xue Songbai , Shen Yifu , Xiao Zhengxiang , Zhu Hong , Long Weimin , Yu Xinquan
Published: March 2013

Purpose

The purpose of this paper is to improve the properties of Sn−9Zn solder, so as to meet the requirements of industrial applications.

Design/methodology/approach

The effects of Praseodymium on property and Sn whisker growth under aging treatment in Sn−9Zn lead‐free solder were investigated.

Findings

The results indicate that with the addition of rare earth Pr, the wettability and mechanical properties of Sn−9Zn solder were improved. The best wettability and comprehensive property of soldered joint is obtained when the content of Pr is 0.08 wt.%. After aging treatment at 150°C for 360 h, the mechanical properties of Sn−9Zn−0.08Pr decreased but are still obviously higher than that of Sn−9Zn. Moreover, when the content of Pr reached 0.1 wt.%, plenty of Sn−Pr compounds were found in the Sn−9Zn solder. The inevitable oxidation of Sn−Pr compounds would cause a high stress accumulated within PrSn3 phases, which would be served as driving force to induce the Sn whisker sprout and growth after aging treatment at 150°C for 120 h to 360 h. Compared with the results in Sn−9Zn−0.5Ga−0.7Pr solder that Sn whisker observed until the addition of Pr reached 0.7 wt.%, it could be inferred that the addition of Ga may react against the sprout of Sn whisker.

Originality/value

It is found that the addition of Pr can improve the properties of solder and avoid Sn whisker growth in the right range and proper conditions. The cost of the solder with added Pr is limited to RMB 2 yuan/kg so it can be widely used in industry.
Evaluation of Cu/SnAg microbump bonding processes for 3D integration using wafer‐level underfill film
Authors: Yang Tsung‐Fu , Kao Kuo‐Shu , Cheng Ren‐Chin , Chang Jing‐Yao , Zhan Chau‐Jie
Published: March 2013

Purpose

3D chip stacking is a key technology for 3D integration in which two or more chips are stacked with vertical interconnections. In the case of multi chip stacking with fine pitch microbump connections, capillary dispensing presents big limitations in terms of cost and processability. The purpose of this paper is to describe the way in which wafer‐level underfill (WLUF) process development was carried out with particular emphasis on microbump height coplanarity, bonding pressure distribution and the alignment of the microbumps. A three factorial design of experiment (DOE) was also conducted to enhance the understanding of the factors impacting the WLUF process such as bonding pressure, temperature and time on reliability test.

Design/methodology/approach

B‐staged WLUF was laminated on an 8″ wafer with a 30 μm pitch bump structure of 8 μm Cu/5 μm Sn2.5Ag Pb‐free solder. After wafer dicing, the chip with the WLUF was assembled on a substrate chip with the same bump structure using a high accuracy bonder. The substrate chip had metalisation (wiring) to enable evaluation of the electrical characteristics of the bonded daisy chain chips as they varied with material bonding process conditions and reliability testing.

Findings

The WLUF bonding process development pertaining to the processability and reliability for the flip chip assembly using Cu/SnAg microbumps was successful in this work.

Originality/value

The development of a WLUF bonding process that offers reliability for flip chip assembly using Cu/SnAg microbumps has been presented in this work. The critical steps, such as alignment of the WLUF coated chip with the substrate chip and void elimination, which enable this technology to work were optimised.
Application of homotopy perturbation and numerical methods to the circular porous slider
Authors: Madani M. , Khan Yasir , Mahmodi Gh. , Faraz Naeem , Yildirim Ahmet , Nasernejad B.
Published: March 2013

Purpose

The purpose of this paper is to present the problem of three‐dimensional flow of a fluid of constant density forced through the porous bottom of a circular porous slider moving laterally on a flat plate.

Design/methodology/approach

The transformed nonlinear ordinary differential equations are solved via the homotopy perturbation method (HPM) for small as well as moderately large Reynolds numbers. The convergence of the obtained HPM solution is carefully analyzed. Finally, the validity of results is verified by comparing with numerical methods and existing numerical results.

Findings

Close agreement of the two sets of results is observed, thus demonstrating the accuracy of the HPM approach for the particular problem considered.

Originality/value

Interesting conclusions which can be drawn from this study are that HPM is very effective and simple compared to the existing solution method, able to solve problems without using Padé approximants and can therefore be considered as a clear advantage over the N.M. Bujurke and Phan‐Thien techniques.
Homotopy analysis method for space‐ and time‐fractional KdV equation
Authors: Tauseef Mohyud‐Din Syed , Yıldırım Ahmet , Yülüklü Eda
Published: March 2013

Purpose

The purpose of this paper is to present numerical solutions for the space‐ and time‐fractional Korteweg‐de Vries (KdV) equation using homotopy analysis method (HAM). The space and time‐fractional derivatives are described in the Caputo sense. The paper witnesses the extension of HAM for fractional KdV equations.

Design/methodology/approach

This paper presents numerical solutions for the space‐ and time‐fractional KdV equation using HAM. The space and time‐fractional derivatives are described in the Caputo sense.

Findings

In this paper, the application of homotopy analysis method was extended to obtain explicit and numerical solutions of the time‐ and space‐fractional KdV equation with initial conditions. The homotopy analysis method was clearly a very efficient and powerful technique in finding the solutions of the proposed equations.

Originality/value

In this paper, the application of HAM was extended to obtain explicit and numerical solutions of the time‐ and space‐fractional KdV equation with initial conditions. The HAM was clearly very efficient and powerful technique in finding the solutions of the proposed equations. The obtained results demonstrate the reliability of the algorithm and its wider applicability to fractional nonlinear evolution equations. Finally, the recent appearance of nonlinear fractional differential equations as models in some fields such as the thermal diffusion in fractal media makes it necessary to investigate the method of solutions for such equations and the authors hope that this paper is a step in this direction.
Modified variational iteration method for solving a neutral functional‐differential equation with proportional delays
Authors: Ghaneai H. , Hosseini M.M. , Tauseef Mohyud‐Din Syed
Published: March 2013

Purpose

The purpose of this paper is to introduce an auxiliary parameter into the well‐known variational iteration algorithm which proves very effective to control the convergence region of approximate solution.

Design/methodology/approach

In this paper, an auxiliary parameter is introduced into the well‐known variational iteration algorithm which proves very effective to control the convergence region of approximate solution.

Findings

The present technology provides a simple way to adjust and control the convergence region of approximate solution for any values. An optimal auxiliary parameter can be obtained by the error of norm two of the residual function.

Originality/value

It is confirmed that submitted manuscript is original and is not being considered in any other journal.
Numerical investigation of forced convection in pin/plate‐fin heat sinks heated by impinging jet using porous medium approach
Authors: Feng S.S. , Kim T. , Lu T.J.
Published: March 2013

Purpose

The purpose of this paper is to present a porous medium model for forced air convection in pin/plate‐fin heat sinks subjected to non‐uniform heating of a hot gas impinging jet. Parametric studies are performed to provide comparisons between inline square pin‐fin and plate‐fin heat sinks in terms of overall and local thermal performance for a fixed pressure drop.

Design/methodology/approach

Heat conduction in substrates is coupled with forced convection in the pin/plate‐fin flow channel. The forced convection is considered by employing the non‐Darcy model for fluid flow and the thermal non‐equilibrium model for heat transfer. A series of experiments is performed to validate the model for both the pin‐fin and plate‐fin heat sinks.

Findings

The present porous medium model is capable of capturing the presence of lateral heat spreading in the plate‐fins and the absence of lateral heat spreading in the pin‐fins under non‐uniform thermal boundary condition, attributing to the adoption of the orthotropic effective thermal conductivity for the solid phase in the energy equation. The present results show that the inline square pin‐fin heat sink has topological advantage over the plate‐fin heat sink, although the heat spreading through the plate‐fins on reducing the peak temperature on the substrate is pronounced.

Originality/value

This paper reports an original research on theoretical modeling of forced convection in pin/plate‐fin heat sinks subjected to the non‐uniform heating of an impinging jet.
Artificial compressibility based CBS solutions for double diffusive natural convection in cavities
Authors: Arpino Fausto , Massarotti Nicola , Mauro Alessandro , Nithiarasu Perumal
Published: March 2013

Purpose

The purpose of the paper is to numerically simulate steady‐state thermo‐solutal convection in rectangular cavities with different aspect ratios, subject to horizontal temperature and concentration gradients, and validate the results against numerical and experimental data available from literature.

Design/methodology/approach

The fully explicit Artificial Compressibility (AC) version of the Characteristic Based Split (CBS) scheme is adopted to solve double diffusion (DD) problems. A stabilization analysis is carried out to efficiently solve the problems considered in the present work. The thermal and solutal buoyancy forces acting on the fluid have been taken into account in case of aiding and opposing flow conditions.

Findings

The stability limits derived by the authors for the thermo‐solutal convection assume a fundamental role to efficiently solve the DD problems considered. In the cases characterized by higher Rayleigh number the convergent solution is obtained only by employing the new stability conditions. The efficient matrix free procedure employed is a powerful tool to study complex DD problems.

Originality/value

In this paper, the authors extend the stabilization analysis for the AC‐CBS scheme to the solution of DD, fundamental to efficiently solve the present problems, and apply the present fully explicit matrix free scheme, based on finite elements, to the solution of DD natural convection in cavities.
Reverse innovation: a global growth strategy that could pre‐empt disruption at home
Authors: Govindarajan Vijay , Trimble Chris
Published: March 2013

Purpose

The authors, leading authorities on global innovation, warn that Western companies targeting emerging markets to help drive growth will likely find that the traditional strategy of global localization will prove inadequate. An alternative is their new concept of reverse innovation which this paper aims to introduce.

Design/methodology/approach

One example is the portable ultrasound machine developed originally by GE in the early 2000s to meet the particular needs of the Chinese market. Technology advances have since helped propel the growth of a $250 million business opportunity for GE globally, through finding many new applications in the USA and other advanced economies.

Findings

Historically, multinationals innovated in rich countries and sold their products in poor countries. Reverse innovation is doing the opposite.

Practical implications

Reverse innovation also highlights the potential for very low price‐point innovations originating in the developing world to generate new market demand back in the richer economies.

Originality/value

Reverse innovations can have global impact. Ultimately, they have the potential to migrate from poor countries to rich ones.
Dynamic models for managing big decisions
Authors: Arms Hanjo , Wiecher Mathias , Kleiderman Valeska
Published: March 2013

Purpose

This paper seeks to describe a new approach to analyzing critical resource investment plans, Dynamic Decision Making (DDM), an A.T. Kearney innovation based on a sophisticated modeling process that can improve the quality and transparency of decision making.

Design/methodology/approach

The paper explicates the five components of the novel DDM approach: formal, but narrowly focused, future modeling; improve the understanding and evaluation of risk; design a dynamic strategy; calculate “Total Value” of dynamic strategies and according probability distribution; and formalize the decision making process.

Findings

In a volatile environment, this system, which promotes flexibility and maps out contingency plans, has proven exceptionally useful with clients making large capital investment decisions and “Bet the Company” strategic moves.

Practical implications

Each step in the DDM decision‐making process reveals contingencies and opportunities to react to a competitor, a policy, or an environmental change – and to modify the initial plan as a result.

Originality/value

The DDM total value methodology enables managers to consider both the risks and the value of flexibility when planning a capital investment project.
Reflecting on perceived deinstitutionalization of gender‐biased employment practices in accountancy
Authors: Whiting Rosalind H.
Published: March 2013

Purpose

The purpose of this paper is to explore the changes in gender‐biased employment practices that it is perceived have occurred in New Zealand accountancy workplaces over the last 30 years, using Oliver's model of deinstitutionalization.

Design/methodology/approach

Sequential interviewing was carried out with 69 experienced chartered accountants and three human resource managers, and at a later date with nine young female accountants.

Findings

Evidence is presented of perceived political, functional and social pressures cumulatively contributing to deinstitutionalization of overt gender‐biased employment practices, with social and legislative changes being the most influential. Deinstitutionalization appears incomplete as some more subtle gender‐biased practices still remain in New Zealand's accountancy workplaces, relating particularly to senior‐level positions.

Research limitations/implications

This study adds to understanding of how professions evolve. The purposeful bias in the sample selection, the small size of two of the interviewee groups, and the diversity in the interviewees' workplaces are recognized limitations.

Practical implications

Identification of further cultural change is required to deinstitutionalize the more subtle gender‐biased practices in accountancy organizations. This could help to avoid a serious deficiency of senior chartered accountants in practice in the future.

Originality/value

This paper represents one of a limited number of empirical applications of the deinstitutionalization model to organizational change and is the first to address the issue of gender‐biased practices in a profession. The use of sequential interviewing of different age groups, in order to identify and corroborate perceptions of organizational change is a novel approach.
Do corporate governance codes improve board accountability?
Authors: Soobaroyen Teerooven , Devi Mahadeo Jyoti
Published: March 2013

Purpose

The purpose of this study is to examine whether the expectations and requirements contained within the corporate governance code have an impact on how accountability is perceived, understood and practiced by company board members in an emerging economy (Mauritius).

Design/methodology/approach

The paper relies on 24 semi‐structured interviews of board members in listed and non‐listed companies and also analyses the accountability implications present in the local code of corporate governance and relevant reports. The analysis is informed by the typologies of board accountability and process developed by Roberts in 2001 (socialising, individualising, sovereign and complementary) and is complemented by Pettigrew and McNulty's 1995 notions of minimalist and maximalist boards.

Findings

From a state which can largely be associated to the notion of sovereign governance and a minimalist board, the findings reveal a substantive change in the type of board accountability but it is one which privileges an individualising form of board interactions. A move to a more empowered “maximalist” board is also noted. Notwithstanding, the paper uncovers specific issues with the INED as an accountability mechanism in that there is much fuzziness on his/her role and motivations and whether INEDs can conceivably contribute to a socialising form of board accountability.

Originality/value

The paper responds to calls for more qualitative research on how boards actually operate in emerging economies, at a time when an increasing number of countries have adopted corporate governance requirements drawn primarily from the Anglo‐American model. This paper contributes to the literature by providing empirical evidence on corporate board processes and dynamics in non‐Western contexts.
How to acquire aircraft? A grounded theory approach to case study research
Authors: Bowyer Dorothea , Davis Glenda
Published: March 2013

Purpose

The aim of this paper is to demonstrate how a grounded theory method applied to a case study within a particular industrial context can be used to derive a substantive model of the practice of capital budgeting and contribute to an understanding of contextual elements that affect investment decisions. This study aims to examine how the investment decision to acquire aircraft, strategic core assets, is made by small players within an industry that is small by world standards, Australian regional aviation.

Design/methodology/approach

This research adopts a grounded theory approach to the case study. Primary data were collected using questionnaires, semi‐structured and open‐ended interviews. Secondary data comprised pro‐forma aircraft lease contracts and information from a law firm. Consistent with grounded theory, qualitative research mining software (Leximancer) was used to facilitate initial analyses of data and understanding of decision factors and their relationships. The model was derived, refined and confirmed using data from follow‐up unstructured interviews.

Findings

This research within a specific industrial context finds that a substantive model derived through a grounded theory approach provides an understanding of the richness of the investment scenario and the decision factors considered in the capital budgeting decision. Reflection on such narrow industrial findings in terms of existing theories provides insight into the reasons for the gap between practice and theory.

Originality/value

This research is original in that it employs a grounded theory approach, which has received little attention within prior literature, to derive a substantive model based on industrial practice of managers who are instrumental in and responsible for a capital budgeting decision. Such an alternative approach to modelling is of value in bridging the gap between practice and theory. Substantive models produced for different industries or contexts can be compared and similarities refined into a theory that is grounded in practice. Dissimilarities may provide valuable insights into variables and processes that are unique to particular contexts.
Addressing the baseline or the frontline?
Authors: Soeparman Stefan , Geurtz Casper , van den Brink Gabriel
Published: March 2013

Purpose

The purpose of this paper is to investigate the different and competing demands on police, and how they affect the credibility of police performance. The paper also looks at a possible way out of situations with competing claims.

Design/methodology/approach

This paper is based on a research project that focused on the interactions of police with their environment. In total, 40 qualitative, open‐ended interviews were obtained with people who had been in contact with the police in the previous 12 months. These interviews were transcribed and analysed with the help of qualitative data analysis software.

Findings

This analysis led to the discovery of four types of facets within these interactions which the authors labelled: situational, symbolic, institutional and professional. These are aspects of the horizontal relationships within the police environment, but at the same time police also have a vertical relationship (a “baseline”) with their superiors that is highly important.

Research limitations/implications

The paper explores these different and competing accountability claims on the police and looks at specific policing situations, in order to assess the influence of police performances on the credibility of the police. It is also a stepping stone for further research into the relationship between horizontal and vertical aspects of police performance.

Practical implications

The paper shows why police performances can easily lack credibility and is important because it analyses different facets that police need to keep in mind when interacting with civilians.

Originality/value

The paper looks at some of the innate tensions in contemporary police work, which causes a “credibility trap” that is almost impossible to avoid, but can have severe implications for the legitimacy of the police.
Intelligence‐led policing and change in state law enforcement agencies
Authors: Schaible Lonnie M. , Sheffield James
Published: March 2013

Purpose

The events of September 11, 2001 forever changed policing with state and local law enforcement now playing a central role. In this new role many agencies have begun to re‐assess how they best fulfil the demands of homeland security and provide traditional law enforcement. Intelligence‐led policing (ILP) has been advocated as one approach with the potential to confront both terrorism and traditional crime problems; however, the degree to which ILP has been widely embraced remains relatively unexamined. The purpose of this paper is to evaluate whether level of involvement with homeland security related intelligence subsequent to 9/11 has had a significant impact on interactions between state and federal agencies, and facilitated organizational change in state law enforcement agencies.

Design/methodology/approach

Using data collected from a survey of state law enforcement agencies, the paper examines whether involvement in homeland security and the allocation of resources toward intelligence have had an impact on organizational change consistent with ILP.

Findings

Findings suggest increased involvement in homeland security significantly increased interaction between some state and federal agencies and significantly impacted organizational functions of intelligence, grants, and planning. However, contrary to expectations, allocation of resources had little impact on levels of interaction between agencies or broader organizational functions.

Practical implications

Findings suggest that while advances are being made which are consistent with ILP, improvements could be made in the role of theory and evidence‐based practice in driving reforms. More thoughtful distribution of homeland security grants targeting organizational change may be useful in stimulating such efforts. The findings are instructional in how the contemporary context and emerging trends such as ILP are likely to affect organizational change. Specifically, they suggest that if ILP is a desired model for reform in policing, further incentives to pursue its objectives may be necessary.

Originality/value

Most studies of ILP focus on case studies of single agencies. There are no studies which explicitly examine the degree to which principles of ILP have been reflected in organizational change within a broad sample of agencies. The present paper assesses such changes within a national (US) sample of law enforcement agencies.
“Catch and release”
Authors: Hewitt Ashley , Beauregard Eric , Davies Garth
Published: March 2013

Purpose

Factors influencing crime location choices are not only significant to rape investigations, but they are especially important for geographic profiling. The purpose of the current study is to use temporal, hunting behavior, and modus operandi factors to determine those variables that influence the victim encounter and release locations in serial sexual crime.

Design/methodology/approach

Due to the possible correlated nature of serial rapes, the authors use generalized estimating equations (GEE) on a sample of 361 rapes committed by 72 serial sex offenders.

Findings

Results indicate that temporal factors, offender hunting behavior, and modus operandi strategies are significant predictors of both the victim encounter and release sites, but the importance of these factors varies depending on whether the location is in a residential land use area, a private site, inside location, or a site that is familiar to the offender.

Practical implications

Police can learn from the current findings and apply them to subsequent rapes within a series by recognizing the timing of the offense, the type of hunting pattern and attack method used in prior sexual crimes committed by the same offender, and modus operandi strategies, to determine the type of location where the rapist is likely to offend next.

Originality/value

This paper is the first attempt to predict factors related to both the encounter and the victim release site in serial rapes using GEE.
An evaluation of the promotional processes in a large Texas metropolitan police department
Authors: Bishopp Stephen A.
Published: March 2013

Purpose

The purpose of this paper is to examine a police promotional process, in order to determine factors important for a sergeant to be promoted to lieutenant. To do this, written scores, assessment scores, and other demographic variables are used, thus providing a unique look into what it truly takes to promote to an important managerial rank in this large Texas metropolitan police department (LTMPD).

Design/methodology/approach

This is an exploratory study utilizing data collected from departmental databases. The original data set was accessed through public information laws, and compiled by the lead author, a 21‐year police veteran and participant in this promotional process.

Findings

Significant findings were both expected and unexpected. Of no surprise were the findings that an officer's written score and assessment score significantly affected the likelihood of promotion. Unexpected were past behavior patterns, age, and number of times tested significantly affected both assessment center performance score and promotion.

Originality/value

This paper examines the promotional process within an LTMPD. It illustrates how promotions are made in a department that relies heavily on assessment center outcomes to decide who is promoted. Up to now, police promotional processes have received little attention. This current research is an exploratory analysis which seeks to fill the gap by examining the process by which police lieutenants are chosen.
Human resources disclosure in Danish intellectual capital statements
Authors: Rimmel Gunnar , Dergård Johan , Jonäll Kristina
Published: March 2013

Purpose

The purpose of this paper is to examine the human resources disclosure in Danish Intellectual Capital Statements to determine if these disclosures enhance the comparability of business model performance among companies.

Design/methodology/approach

The paper applies the Danish Intellectual Capital Statements Analysis Model to five Danish companies' intellectual capital statements. This analysis reveals the extent to which these companies report human resources in their disclosures. The analysis also reveals how such disclosures can be used to make internal comparisons year‐to‐year as well as to make comparisons among companies. The five companies were analysed systematically using the same methodology.

Findings

The paper shows that it is feasible to analyse intellectual capital statements systematically and to compare corporate business models. In addition, the paper shows that intellectual capital statements, which convey company‐specific information on human resources, play a role in corporate value creation.

Practical implications

The paper shows that intellectual capital statements guidelines can be useful in the description of business models and in the analysis of the role of human resources disclosure in corporate value creation.

Originality/value

The contribution of the paper is its use of intellectual capital statements guidelines as a methodology for analysing the role of human resources disclosure in corporate value creation. This methodology has application in the development of the integration of business model measurement performance with traditional corporate financial reporting.
The trends of intellectual capital disclosures: evidence from the Nigerian banking sector
Authors: Ahmed Haji Abdifatah , Mubaraq Sanni
Published: March 2013

Purpose

This paper longitudinally examines the intellectual capital (IC) disclosure practices of Nigerian banks following the restructuring exercise and the subsequent policy changes in the Banking sector.

Design/methodology/approach

Content analysis of annual reports of the banks was carried out over a period of four years (2006‐2009), a period following the consolidation exercise and the subsequent introduction of the mandatory code of corporate governance. A self‐constructed IC disclosure checklist was used to measure the extent of IC information disclosed in the annual reports. A number of statistical techniques were performed to assess the trend of IC disclosures and compare the IC disclosure categories.

Findings

The results show that the overall IC disclosures of the Nigerian banks increased moderately over the four year period. Human and internal capital disclosures dominated the banks' IC disclosures, with only internal capital disclosures showing a significant increasing trend over time.

Research limitations/implications

The increasing trend of IC disclosures of the banks suggests that the introduction of the mandatory code of corporate governance had positive implications on IC reporting practices. Hence, the findings of this study give support to previous research that established a strong positive association between IC disclosures and corporate governance development. However, this study only examines the IC disclosures of Nigerian banks following the reformation of the banking sector. Future research should incorporate other countries experiencing similar regulatory changes.

Practical implications

The introduction of the corporate governance code might have positively influenced the IC disclosure practices of the banks. However, the results had shown that the IC disclosures were mainly inconsistent and discursive in nature. Hence, the regulatory authorities, accounting setters and other relevant government agencies may wish to devise a detailed IC reporting framework for the banking sector.

Originality/value

Despite the significance of the banking sector to any economy, the IC disclosure practices of the banks largely remained unexplored. This study provides a much needed longitudinal assessment of the IC disclosures in the case of Nigerian banks following a major consolidation exercise and the introduction of a mandatory code of corporate governance specifically designed for the banks. The study also represents the first empirical investigation of IC reporting practices in Nigeria.
Dentition status and treatment needs of prisoners of Haryana state, India
Authors: Bansal Vikram , Sogi G.M. , Veeresha K.L. , Kumar Adarsh , Bansal Shelly
Published: March 2013

Purpose

This paper aims to explore prisoner dental health in Haryana, India.

Design/methodology/approach

The authors assessed the prevalence of dental caries and the treatment needs of prisoners in all 19 prisons in Haryana. The results were compared with the prison populations of other countries and the general population of Haryana.

Findings

The mean age of 1,393 subjects examined was 35.26±12.29 years. A large number of the subjects reported to be in need of dental treatment. The number of decayed teeth was found to be similar to the general population of Haryana but the number of filled teeth was quite low. The number of teeth missing and the need for tooth extraction was high.

Social implications

Long‐standing prisoner dental problems indicated a need for dental treatment in prisons.

Originality/value

This is the first study of its kind covering all 19 prisons in Haryana, India. The results indicate that the government needs to further consider and address the oral health needs of prisoners.
Alcohol problems in a remand Scottish prisoner population
Authors: Graham Lesley , Heller‐Murphy Stephen , Aitken Lucy , McAuley Andrew
Published: March 2013

Purpose

Alcohol misuse is internationally recognised as a major public health problem. The link between alcohol and crime is strong and offenders have a higher prevalence of alcohol problems when compared with the general population. Alcohol‐related crime is estimated to cost the Scottish economy over £700 m per annum. The purpose of this paper is to measure the nature and prevalence of Alcohol Use Disorders (AUDs) in adult male prisoners on remand in a prison in Scotland.

Design/methodology/approach

Using the Alcohol Use Disorders Identification Test (AUDIT) screening tool, all new remand prisoners were screened over a two week period.

Findings

Prevalence of alcohol problems within the sample was high: 73 per cent of the sample was identified with an AUD, with 43 per cent with scores indicating possible alcohol dependence.

Originality/value

This is the first study to focus solely on a remand prisoner population and the results show high levels of need. The criminal justice setting is ideally placed to identify and treat alcohol problems in this hard to reach population.
Work ability and treatment needs among Finnish female prisoners
Authors: Viitanen Päivi , Vartiainen Heikki , Aarnio Jorma , von Gruenewaldt Virpi , Hakamäki Sirpa , Lintonen Tomi , Mattila Aino K. , Wuolijoki Terhi , Joukamaa Matti
Published: March 2013

Purpose

The purpose of this paper is to assess the work ability and employment history of Finnish female prisoners and their need for treatment.

Design/methodology/approach

The sample consisted of 101 female prisoners, with 309 male prisoners for comparison. The methods included interviews, the Structured Clinical Interview for DSM‐IV Axis I, II Disorders and medical examination including ICD‐10 diagnoses.

Findings

Among women, 78 per cent were unemployed and only 6 percent were employed whereas among men, the proportion of those employed was four times greater than for women. Of women, 42 per cent were unable to work; of men 11 per cent. Substance abuse disorders were the most common reason for impaired work ability (over 70 per cent in both genders). Among women, other mental disorders were the second most common reason (39 per cent), somatic diseases caused impairment in 23 per cent. Basic socio‐demographic factors were not associated with impaired work ability among women. Violent crime as the present main offence was significantly more common among prisoners with limited working capacity. Need for treatment was found in 94 per cent of women and 90 per cent of men. In both genders, the majority of treatment needs were for mental disorders. Finnish female prisoners have serious problems with substance abuse, of both alcohol and drugs, which impairs their work ability, employability and is the cause of their need for treatment. In addition, female prisoners have other mental disorders commonly complicating their situation.

Originality/value

This paper is a part of the first comprehensive health study of Finnish female prisoners.
Homelessness as viewed by incarcerated women: participatory research
Authors: Elwood Martin Ruth , Hanson Debra , Hemingway Christine , Ramsden Vivian , Buxton Jane , Granger‐Brown Alison , Condello Lara‐Lisa , Macaulay Ann , Janssen Patti , Gregory Hislop T.
Published: March 2013

Purpose

The purpose of this paper is to describe the development, by incarcerated women who were members of a prison participatory health research team, of a survey tool regarding homelessness and housing, the survey findings and recommendations for policy.

Design/methodology/approach

A survey was developed by incarcerated women in a minimum/medium security women's prison in Canada. Associations were examined between socio‐demographic factors and reports of difficulty finding housing upon release, homelessness contributing to a return to crime, and a desire for relocation to another city upon release. Open‐ended questions were examined to look for recurrent themes and to illuminate the survey findings.

Findings

In total, 83 women completed the survey, a 72 per cent response rate. Of the 71 who were previously incarcerated, 56 per cent stated that homelessness contributed to their return to crime. Finding housing upon release was a problem for 63 per cent and 34 per cent desired relocation to another city upon release. Women indicated that a successful housing plan should incorporate flexible progressive staged housing.

Research limitations/implications

The present study focuses only on incarcerated women but could be expanded in future to include men.

Practical implications

Incarcerated women used the findings to create a housing proposal for prison leavers and created a resource database of the limited housing resources for women prison leavers.

Social implications

Lack of suitable housing is a major factor leading to recidivism. This study highlights the reality of the cycle of homelessness, poverty, crime for survival, street‐life leading to drug use and barriers to health, education and employment that incarcerated women face.

Originality/value

Housing is a recognized basic determinant of health. No previous studies have used participatory research to address homelessness in a prison population.
A critical reflection on knowledge hierarchies, language and development
Authors: Langthaler Margarita , Witjes Nina , Slezak Gabriele
Published: March 2013

Purpose

The purpose of this paper is to contribute to the discussion about the developmental value of knowledge by reflecting on the “knowledge for development” (K4D) paradigm. In particular, it draws attention to the interaction between linguistic and communicative processes and the areas of power, knowledge and education. This is considered fruitful to understanding the complex and subtle mechanisms in the reproduction of the North‐South knowledge and power divide.

Design/methodology/approach

The authors apply an interdisciplinary approach combining concepts from development studies, sociology of education and sociolinguistics. The article first contextualizes the K4D paradigm. It then reflects on knowledge hierarchies and the role of language. Second, it looks at donor policies and the conditions for higher education in developing countries. The Burkina Faso Country Gateway serves as an example of a donor‐driven K4D initiative. An analysis of its web site based on sociolinguistic approaches is used to exemplify the above mentioned interrelation.

Findings

The article concludes that the K4D paradigm asserts rather than flattens North‐South knowledge hierarchies. To allow knowledge production to be inclusive, it is necessary to reflect on how knowledge management and ICT tools must be structured in order to enable interaction with disadvantaged user groups and to facilitate democratic and participative processes.

Originality/value

The interplay between power and knowledge asymmetries with language and communication processes is rarely reflected upon in the context of development. This paper seeks to increase the attention paid to these topics.
Institutionalization of accrual accounting in the Indonesian public sector
Authors: Harun Harun , Van Peursem Karen , Eggleton Ian
Published: March 2013

Purpose

The purpose of this paper is to evaluate the institutionalization of an accrual accounting system in the Indonesian public sector.

Design/methodology/approach

The authors undertake a case study to gain insights relating to the critical features of the institutionalization process of the accrual accounting system (AAS) in one Indonesian public sector municipality. The data are drawn from official documents of the Indonesian Government and from publicly available information about the accrual adoption processes. The authors also interviewed key actors who were involved in the accrual accounting policy formulation, standards development and implementation. The data under investigation cover the period from 1983 to 2010.

Findings

The IPM of Dambrin, Lambert and Sponem is employed to evaluate the process by which an AAS was idealized, standardized, implemented and used in one Indonesian municipality. Scott's pillars of legitimization also inform rationales behind practice. This study reveals how the decision of the Indonesian Government to adopt accrual accounting in 2003 was part of greater political and economic reforms following the financial and political crisis that occurred in 1998. Idealized in the early 1980s by technocrats in the Ministry of Finance, accrual accounting practices were deferred and then enabled by a series of national political events. Their ultimate internalization into our municipality was led by new legislation but also influenced by the habits and histories of the Indonesian local context and was as a result decoupled in many respects from ideals, discourses and techniques established for it.

Research limitations/implications

The findings should be understood in the economic, social and historical context of Indonesia. Findings offered here may differ from other applications due to the nature of the economic, social and political contexts.

Originality/value

Uniquely employing the IPM model, and drawing from a context which has undergone significant political change but which has benefitted from little research, this study contributes to an understanding of the institutionalization and legitimization process of an accrual accounting system in an emerging‐economy public sector. Findings demonstrate how notions of politics and power inform the complexity of institutionalization in this unique political‐economic environment.