bluuebunny/crossref_metadata_2025 huggingface dataset:
Environmental management and the small firm
Authors: Rutherfoord Robert , Blackburn Robert A. , Spence Laura J.
Published: April 2007

This article explores the different approaches taken to environmental regulation of the small firm in the UK and The Netherlands and the relationship of such regulation with the attitudes of small business owner‐managers. Using evidence from 40 interviews with businesses in both countries, we contrast the engagement and orientation of these enterprises with the business‐environment agenda. In both countries, government rhetoric stresses the harmony between business and environmental objectives: on the ground, attitudes of owner‐managers stress that these goals are far from complementary. In the UK, owner‐managers feel that environmental issues are a legitimate area of concern, but government should take the lead in addressing business‐environmental issues. Here, businesses are reacting to a policy context where environmental issues are seen as either a cost on the business, or presented as having simplistic win‐win outcomes. Businesses themselves, however, perceive it very much as an additional burden. In The Netherlands, SMEs have been targeted by the State by joint regulation through legislation, licensing and voluntary initiatives. This results in generally higher levels of environmental care. Small firms in The Netherlands appear to have accepted the importance of this and their shared responsibility for environmental care. In view of the shifting business‐environment policy debate in the UK, it is unlikely that the current reliance on voluntary initiatives and economic incentives will bear fruit. Different approaches may need, therefore, to be explored.
Export problems and Government assistance required by UK exporters
Authors: Crick Dave , Chaudhry Shiv
Published: April 2007

Reports on one aspect of a government funded study which provides comparative empirical evidence concerning selected aspects of the behaviour and government export assistance requirements of Asian and indigenous (white)‐owned small and medium‐sized enterprises (SMEs) in the UK. Provides a contribution to the literature since, although a limited body of literature exists on both the areas of export assistance, and the business practices of ethnic minority‐owned firms, there is a need to bring these two research topics together in the form of a single study to establish whether current export assistance and targeting procedures are suitable for managers from different sub‐cultures. The rationale for such a study is that if managers from particular sub‐cultures differ in their requirements towards government assistance, where pragmatic to do so, policy makers may need to reconsider the way in which services are provided to avoid wasting scarce resources. With this in mind, discusses findings which examine whether differences exist between firms from particular sub‐cultures in relation to perceived export problems and their assistance requirements.
Performance contrasts between family and non‐family unquoted companies in the UK
Authors: Westhead Paul , Cowling Marc
Published: April 2007

Explores whether there are any significant performance and ambitions differences between independent family and non‐family unquoted companies in the UK. To detect “real” performance and ambitions differences, rather than demographic “sample” differences between family and non‐family companies, a “matched” sample methodology has been utilized. Concludes that there are strong similarities between the two groups of companies in terms of “hard” objective performance and ambition indicators. Such differences as do occur are reflected in the finding that family companies are markedly more likely to stress non‐financial objectives than non‐family companies. Discusses implications for future research exploring the characteristics and performance of family and non‐family companies.
Market‐based learning, entrepreneurship and the high technology small firm
Authors: Boussouara Mohammed , Deakins David
Published: April 2007

Discusses case study and interview evidence to examine the evolution and development of entrepreneurial strategies in the high technology small firm (HTSF). Evidence from case study material suggests that a period of non high technology development can be an advantage for the entrepreneur to gain essential contacts, networks and learn to develop strategy, as well as time to acquire income and funding to permit the development of the technology‐based firm. The paper discusses evidence from four rich case studies. Each of these involved a non‐high tech start‐up, yet this was still crucial to the entrepreneurship process and learning of the entrepreneur. Material from case evidence is also combined with interview evidence to discuss the critical factors in the learning process and the development of entrepreneurial strategies from a programme of interviews with HTSFs. It is argued that the evolution of a marketing strategy is part of the learning process involved in entrepreneurial development, we need to understand the diversity of this process if intervention is to be better informed by practitioners and by policy makers. In this paper we stress the diversity of entrepreneurial development, within HTSFs, discuss the importance of learning in entrepreneurial development for developing marketing strategies and develop policy implications for intervention.
Benchmarking and crosschecking international banking economic and regulatory capital
Authors: Simpson John L. , Evans John
Published: April 2007

The purpose of this paper is to provide banking regulators with another tool to crosscheck the appropriateness and consistency of levels of capital adequacy for banks. The process begins by examining banking systems and focuses on market risks and the systemic risks associated with growing global economic integration and associated systemic interdependence. The model provides benchmarks for economic and regulatory capital for international banking systems using country, regional and global stock‐market generated price index returns data. The benchmarks can then be translated to crosschecking capital levels for banks within those systems. For analytical purposes systems are assumed to possess a degree of informational efficiency and credit, liquidity and operational risks are held constant or at least assumed to be covered in loan loss provisions. An empirical study is included that demonstrates how market risk and systemic risk can be accounted for in a benchmark banking system performance model. Full testing of the model is left for future research. The paper merely proposes that such an approach is feasible and useful and it is in no way intended to be a replacement for the current Basel Accord.
CEO succession in nonprofit community‐based organizations: is there room for insiders at the top?
Authors: Santora Joseph C. , Sarros James C.
Published: April 2007

In this article we investigated the degree to which nonprofit organizations have developed succession plans and to what degree there is room at the top for insiders to succeed incumbents. Twelve nonprofit community‐based organizations (CBOs) within a major urban center in the northeastern portion of the USA served as our sample. CEOs responded to a questionnaire and were interviewed to collect personal and organizational data. Findings included that most of the organizations did not have succession plans; boards of directors, not incumbent CEOs, appointed successors, except in the case of founders; and despite the fact that insiders are provided with leadership training, they are often not promoted to the position of CEO. Implication for leadership and organization development and recommendations for future research are made.
Strategic schizophrenia: The strategic use of trade associations in New Zealand
Authors: Collins Eva , Roper Juliet
Published: April 2007

This paper draws on and extends corporate political strategic theory through examination of how trade associations were used in reaction to ratification of the Kyoto Protocol in New Zealand. It is well established that firms can influence the legislative and regulatory process either individually and/or collectively via trade associations. The findings of this research reinforce current theory by demonstrating that firms use their membership in trade associations to gain expertise they lack, and to leverage their influence through collective advocacy. Large firms were found to be more likely to engage in collective action than small firms, and collective action was more likely on high profile issues than issues that were not receiving significant public and political scrutiny. The findings, however, also necessitated an extension of existing theory to explain firms’ response when faced with competing stakeholder demands. When the social and economic objectives of a firm diverged, trade associations were utilised in the dual and contradictory strategies of protecting a firm’s positive environmental image while simultaneously advocating less stringent environmental regulatory outcomes.
The epistemic struggle for credibility: Rethinking media relations
Authors: Motion Judy , Kay Weaver C.
Published: April 2007

The challenges of attracting positive media attention are likened to a contest in which various organisations attempt to promote and circulate their version of events; however, this is particularly difficult when attempting to circulate less established, unpopular or critical knowledge. Although complying with, and managing, news values is an important starting point, the need to move beyond news values to consider the commercial values and realities of media organisations is highlighted. In this paper, a case study is undertaken of the Greenpeace media relations in New Zealand when a proposed controversial expiry of a moratorium to release genetically modified organisms into the environment. The predicament for Greenpeace is that in attracting media attention through dramatic protests it risks jeopardising its reputation as a credible news source that can influence the framing of news stories. Insights are offered into the need for organisations to understand and manage the story or knowledge to be circulated and comply with contradictory news values.
Living “extreme”: Adventure sports, media and commercialisation
Authors: Puchan Heike
Published: April 2007

Participation in extreme sports, sometimes called adventure sports, action sports or even individualistic sports, has vastly increased in the last 20 years. The terms are still up for debate, only vaguely defined and are often used interchangeably. Both viewing and participation in this young sports phenomenon is on the rise, but the importance of it for the world of sports, media sport and the opportunities for sponsorship are little explored. This paper will examine the emergence of extreme sports and the connected industry, the reasons why people are enthralled by the new phenomenon and the opportunities it poses for communicators.
The influence of grip strength on handgun marksmanship in basic law enforcement training
Authors: Copay Anne G. , Charles Michael T.
Published: April 2007

This study investigated the influence of grip strength on semi‐automatic handguns in basic law enforcement training. The grip strength and marksmanship scores of police recruits were measured. All the recruits underwent the same basic firearms training and about half the recruits were given a Grip Master to exercise with in the hope of improving their grip strength. The grip strength improvement was similar for recruits with and without Grip Master. Both groups significantly improved their marksmanship by the end of the training (97.46 to 113.48 for the Grip Master group, and 92.68 to 112.24 for the control group). The women’s scores were significantly lower than the men’s both at the beginning and at the end of the training (102.6 vs. 114.6 for females and males, respectively at the end of the training). This difference in scores appears to be due to a difference in grip strength. The influence of grip strength on marksmanship scores was small but constant throughout the grip strength range of the police recruits.
Pre and post‐test differences between Vietnamese and Latino residents involved in a community policing experiment – Reducing fear of crime and improving attitudes towards the police
Authors: Torres Sam , Vogel Ronald E.
Published: April 2007

To address a persistent crime problem in a large, high crime apartment complex occupied by Latino and Vietnamese immigrants in Garden Grove, California, the local police department opened a storefront office. The purpose of this study was to examine the impact this community policing effort had on the residents of the complex in terms of reducing fear of crime and improving attitudes towards the police. A questionnaire was administered to the residents before opening the storefront office and at the conclusion of the project. Despite group differences, the results revealed that the intervention had a positive impact on both groups. Overall, Latinos reported less fear of crime after the intervention and improved perception of the police. The Vietnamese reported more fear of crime than Latinos (pre and post) but less fear of crime after the intervention. However, their attitudes towards the police, which were very positive on the pretest, did not improve on the post‐test.
The knowledge management spectrum – understanding the KM landscape
Authors: Binney Derek
Published: April 2007

Knowledge management (KM) is the subject of much literature, discussion, planning and some action. Effectively implementing a sound KM strategy and becoming a knowledge–based company is seen as a mandatory condition of success for organizations as they enter the era of the knowledge economy. Yet KM remains a broadly ill–defined term, with many, often disparate management theories, applications and technologies claiming a place under the KM banner. Read individually, the literature often presents a single view of what is a multifaceted topic. The KM spectrum has been developed to assist organizations in understanding the range of KM options, applications and technologies available to them. It provides a view of the totality and complexity of the various KM theories, tools and techniques presented in the literature. It provides a framework within which management can balance its KM focus and establish and communicate its strategic KM direction. This article introduces the KM spectrum as a synthesis of current KM theories, applications, tools and technologies described in the literature.
Overcoming cultural barriers to sharing knowledge
Authors: McDermott Richard , O’Dell Carla
Published: April 2007

Culture is often seen as the key inhibitor of effective knowledge sharing. A study of companies where sharing knowledge is built into the culture found that they did not change their culture to match their knowledge management initiatives. They adapted their approach to knowledge management to fit their culture. They did this by: linking sharing knowledge to solving practical business problems; tying sharing knowledge to a pre‐existing core value; introducing knowledge management in a way that matches the organization’s style; building on existing networks people use in their daily work; and encouraging peers and supervisors to exert pressure to share.
Understanding context: its emergence, transformation and role in tacit knowledge sharing
Authors: Augier Mie , Shariq Syed Z. , Thanning Vendelø Morten
Published: April 2007

Organizations, especially those adapting to rapidly changing environments, face the challenge of being able to solve complex problems within highly constrained timeframes. Complex problem solving has been addressed by theories of bounded rationality. However, these theories focus on solving complex but structured problems, and thus, context and how it emerges and transforms is not a central issue. More recently, theories of the firm as a knowledge‐creating entity have focused on how organizations solve complex unstructured problems. These theories suggest that context and contextualization are central elements in problem solving. Yet, no understanding of how context emerges and transforms emerges from these theories. The present paper focuses on the emergence and transformation of context in solving complex unstructured problems, attempts to remedy the shortcomings of the theories described above and investigates the nature of context. Concludes by explaining its role in tacit knowledge sharing.
Curbing financial crime among Third World elites
Authors: Anselm Acqaah‐Gaisie Gerald
Published: April 2007

Describes how African, Asian and Latin American elites ‐ whether politicians, civil servants or businessmen ‐ oppress and exploit their peasant populations by extorting commissions on foreign loan contracts and depositing the money in overseas banks; it is estimated that $20 billion leaves Africa in this way each year. Lists, alphabetically by country, examples of corruption in Africa; there are shorter lists for Asia and Latin America. Goes on to questions of how do those in power steal this wealth, why do they steal so much and with such impunity, and where do they hide it. Discusses the consequences of corruption, how international banking institutions should continue to freeze and publicise these accounts, and recommends ways that the international community could attack the corruption problem.
A guide to money laundering legislation
Authors: Rhodes QC Robert , Palastrand Serena
Published: April 2007

Describes the greatly extended UK legislation to prevent money laundering, which is defined as the process by which the proceeds of crime and the true ownership of those proceeds are changed so that the proceeds appear to come from a legitimate source; the three stages of the money laundering process are placement, layering, and integration. Details the provisions of the Proceeds of Crime Act (POCA) 2002, including substantive money laundering offences pursuant to POCA and to the Terrorism Act 2000, “failing to report” offences, and “tipping off” offences. Outlines the Money Laundering Regulations (MLR) 2003, which place additional anti‐money laundering administrative requirements on organizations undertaking specified regulated activities. Discusses how POCA and the MLR affect disclosure and legal privilege, and the practical effects of POCA and MLR on professionals such as finance organizations, estate agents, casinos and barristers.
The impact of business outsourcing on corporate real estate in India
Authors: Naidu Kiran , Reed Richard , Heywood Chris
Published: April 2007

Driven by Western companies' requirements for efficiency and effectiveness, a trend towards outsourcing of business activities to India and other low‐cost countries commenced in the early 1990s and has continued to grow at a surprisingly fast pace. In a relatively short timeframe India has become a global hub for back‐office services, although the effect on the urban cities is yet to be fully comprehended. As American and European companies continue to relocate their information technology services and other back office works to the subcontinent, there has been a considerable flow‐on effect on Indian corporate real estate.
This paper addresses two key questions. Firstly, the factors important for Western companies' outsourcing of organisational activities to India, and secondly, the effect of business outsourcing on corporate real estate locational requirements in India. A survey of corporate real estate representatives in India and the UK was conducted with the results providing an insight into the present state and possible future direction of outsourcing for India. This research presents a unique insight into the impacts of Western business outsourcing on corporate real estate in India, and presents findings that are useful to both organisations seeking to relocate business activities to India and for property market analysts looking to understand drivers behind this sustained demand for Indian corporate real estate.
A practical guide to successful outsourcing
Authors: Embleton Peter R. , Wright Phillip C.
Published: April 2007

Studies the outsourcing phenomenon, starting with strategic analysis and working through the many practical considerations and decisions that practising managers must make. As outsourcing is not to be taken lightly, the disadvantages are discussed in some detail. Of note too, are sections concerned with managing the outsourcing relationship, post outsourcing and morale, all concerned with the human resource management aspects of outsourcing.
The Relationship between Quality Management Practices, Infrastructure
and Fast Product Innovation
Authors: Flynn Barbara B.
Published: April 2007

As the size of the global competitive arena increases, manufacturers
have been striving to find new means for achieving and sustaining a
competitive advantage. Fast product innovation is a strategy which has
gained popularity in recent years, particularly in Japan. Deals with
two assertions: (1) fast cycle innovation will be most effective when it
is pursued in conjunction with a quality strategy; and (2) there is an
organizational infrastructure that provides the environment which
supports the simultaneous achievement of fast cycle innovation and high
quality. Using data from 42 Japanese and US plants in three industries
in the US, discriminant analysis determined the key quality,
organization, human resource management and JIT characteristics which
separated faster product innovators from slower product innovators.
Classifying office submarkets
Authors: Dunse Neil , Leishman Chris , Watkins Craig
Published: April 2007

In this paper, it is argued that neo‐classical location theory is of limited value in conceptualising the structure of urban office markets. Rather there are sound theoretical and technical arguments for segmenting office markets into distinct submarkets. It is further argued that submarkets, rather than being based on prior knowledge of agents or researchers, should be derived empirically. As an illustration the authors use principal components analysis and cluster analysis to construct office submarkets. The results reported are based on the analysis of a unique dataset of asking rents, physical and locational characteristics of properties on the market in the cities of Glasgow and Edinburgh in the 1990s. From the empirical evidence, it is clear that different factors are important in influencing the structure of the office market in Scotland’s major urban centres.
A vision for valuation
Authors: Gilbertson Barry , Preston Duncan
Published: April 2007

Purpose

This paper aims to stimulate debate amongst valuers and users of valuations over what action is needed to ensure the provision of the valuation services that the modern economy requires.

Design/methodology/approach

This paper looks at developments and trends affecting the nature of and the need for valuation services around the world in the short to medium term.

Findings

There is a bright future for those valuers who understand the dynamics in their market and anticipate or always respond to change. The consequence of failing to respond is inevitable decline in the long term. More automated valuation processes and products have an important role to play in the future provision of valuation services. The valuation community must rise to the challenge of developing a professional class of valuers in emerging economies. Governments should insist on good quality valuation in their jurisdictions as they have a major role to play in consumer protection. The leading professional organisations in the world must ensure that collectively and individually they attract the best possible candidates into it.

Originality/value

Whatever the drivers of change in the valuation marketplace, it is fundamental for the survival of professional valuation services that the public interest is protected. This paper considers the challenges and opportunities in a range of areas brought about by these changes – a vision for valuation.
A generalised “layered methodology” framework
Authors: Voros Joseph
Published: April 2007

Purpose

To outline and present a generalised scheme for using “layered methods” in foresight work.

Design/methodology/approach

A number of different approaches to “layering” in futures studies and foresight work are examined and synthesised into a generalised scheme. The place of layered methods in foresight work is also examined, and the role of perceptual filters in interpretation is discussed.

Findings

A schema of four major “strata”, each potentially containing multiple sub‐layers, is developed. The strata range from, for example, short‐term trends in the shallowest level, through to long‐term macrohistorical forces at the deepest level.

Practical implications

The generalised scheme enables the practitioner to progressively move to greater levels of understanding as new layers of meaning are uncovered or constructed, as appropriate to the specific nature of the particular foresight engagement. The scheme also represents a template from which purpose‐built interpretive frameworks can be constructed, as needed, in foresight processes and work.

Originality/value

This paper provides a new, generalised and integrated approach to the use of interpretive frameworks in foresight work.
Control and coordination in global ERP configuration
Authors: Clemmons Susan , Simon Steven John
Published: April 2007

The dominant market for enterprise resource planning (ERP) vendors has traditionally been the largest of multinational corporations. Until recently, most vendors (SAP, PeopleSoft, Oracle, etc.) have promoted a “one size fits all” solution built on “industry best practices.” This approach forced organizations to either conform to the “best practices” and configurations suggested by vendors and implementation consultants or embark on extremely costly reconfiguration of their ERP package. The study reviews the concepts of control, coordination, and their trade‐offs plus Bartlett and Ghoshal’s topology of firm strategy. Human resource issues are introduced as examples of organization elements that may or may not conform to the enterprise design structure within coordination and control. Finally, the concepts of control and coordination and the Bartlett and Ghoshal topology are combined to create a firm strategic orientation which is then matched to an ideal ERP configuration or enterprise information architecture.
Industry‐oriented design of ERP‐related curriculum – an Australian initiative
Authors: Stewart G. , Rosemann M.
Published: April 2007

This paper discusses the design of a problem‐based learning approach that seeks to embed industrial knowledge in the enterprise resource planning (ERP)‐related curriculum of universities. It describes a project that is developing a business reference model for public administration. This reference model is to be implemented in the leading ERP system SAP R/3. Teaching cases are developed through collaboration between universities and industry. The paper argues that this approach is in alignment with the recommendations of key curriculum documents and educational approaches.
Agile‐based competence management: the relation between agile manufacturing and time‐based competence management
Authors: van Assen Marcel F.
Published: April 2007

Agile manufacturing is largely dependent on the capabilities of its people to learn and evolve with change. However, while agile manufacturing uses e‐commerce enabled technology in a decentralized organizational setting, it remains unclear how these individual capabilities should be linked to other organizational resources to create an agile organization. Another important modern management research perspective is the internal resource‐based perspective, resulting in a phenomenon called competence‐based competition with renewed attention for competence management. Competence management comprises the management, building, leveraging and deployment of strategic and operational competencies, the causal relationships and linkages between them, and the way competencies are embedded in organizational and individual resources. In this paper, we explore the relation between agile management and time‐based competence management, and study its adoption in small batch discrete parts manufacturing environments with the help of a coarse fact‐finding survey research.
Overcoming barriers to campus greening
Authors: Dahle Marianne , Neumayer Eric
Published: April 2007

This paper explores the greening of higher educational institutions. It is based on a survey carried out on a sample of higher educational institutions within London, UK. A qualitative research approach, using semi‐structured interviews, is applied to assess: how far the relevant institutions have reached with respect to greening within the areas of energy and solid waste management; what the interviewees consider to be the most important barriers to further greening their campuses; and how such barriers can be reduced, or possibly overcome. The study maintains that although the institutions are not at ground zero with respect to greening, their overall environmental quality is relatively poor, particularly concerning recycling. It is argued that the barrier suggested to be of greatest significance by the interviewees, namely budgetary constrains, is at least partly due to a lack of knowledge concerning how greening initiatives can save costs as well as an institutional reluctance to change. It is concluded therefore that one of the most important measures that needs to be undertaken to overcome barriers to greening is to raise the environmental awareness within campus communities.
Profiting from intellectual capital
Authors: Harrison Suzanne , Sullivan Patrick H.
Published: April 2007

Over the course of the 1990s the level of interest as well as the sophistication of best practices in the management of intangible assets have increased dramatically. This article is intended to provide information on the current state of best practices in the management of intellectual capital. In addition, the article will discuss the evolution of best practices in ICM, concepts underlying the activities of companies sophisticated in the management of their intangibles, factors affecting the measurement of intellectual capital, and the ways in which companies tailor their ICM activities to match the needs of their different business strategies.
Rejuvenating corporate intellectual capital by co‐opting customer competence
Authors: Gibbert Michael , Leibold Marius , Voelpel Sven
Published: April 2007

The paper proposes an approach through which incumbent enterprises can rejuvenate the value of their IC through “real time” co‐option of customer competence. In contrast to extant research evidence, the integration of customer competence is viewed not only as a means to renew the overall competence of the organization, but also as a method for ensuring that the IC of an enterprise does not become obsolete in a turbulent environment. The paper first describes the dilemma for incumbent firms regarding the continued relevancy (or “freshness”) of their IC. An evaluation of major concepts of customer capital as part of IC is then provided, and subsequently an approach for real time validation of IC through co‐option of customer competence is proposed, with application in a global telecommunications corporation. Finally, conclusions are drawn and further research efforts suggested.
Collections of cool
Authors: Saxton Graham
Published: April 2007

Introduces MTV Networks Europe, where the author is Senior Vice‐President of Research and Planning, as Europe’s largest 24‐hour television network and an organisation which is constantly in touch with its vast Europe‐wide audience, including the youth market. Discusses youth culture and the youth market’s characteristics in an age of media explosion and disappearing national frontiers, where everything seems to comment on itself, context is everything, and individuality and authenticity are prized yet true originality is rare. Identifies the freedom that is on offer as essentially materialistic rather than political. Outlines the key influences on young people: the celebrity culture, music and fashion, technology and innovation, and family and friends. Points out that brand loyalty is weaker than in the past, and that branding tends to hide sameness rather than indicate difference. Describes the Collections of Cool research project at MTV, which analyses the youth market, and MTV’s “Switched On” publication covering microtrends in youth culture: this has identified likely hot artists and styles before they actually became successful. Lists some typical youth style trends: trucker caps, parachute pants, velour tracksuits, bling, school ties. Concludes with a look at the importance of music in youth culture and its links with fashion.
Mobile marketing to millennials
Authors: McCasland Mitch
Published: April 2007

Discusses the relevance of mobile phone technology in marketing to young consumers aged between 18 and 22; these are the millennials who are heavy mobile phone users and often the architects of change in US culture. Shows how permission is vital in connecting with these consumers interactively: they do not hate all advertising, but they hate “spim”, which is receiving, and paying for, spam messages over their mobile phone instant messaging systems. Describes some relevant features of this converging technology: podcasting and mobcasting, super‐megapixel camera phones, television on demand, purseless payments using radio frequency identification (RFID), recognition technologies, and mobile teleconferencing. Suggests some strategies for marketing to millennials: develop case‐specific insights, target mindsets, and develop new ways of connecting with consumers. Illustrates this with the story of how Doritos promoted a new snack flavour line by targeting mobile phone‐owning millennials with billboards, instant messaging and websites.
Reform as regulation – accounting, governance and accountability in UK local government
Authors: Goddard Andrew
Published: April 2007

This paper is an attempt to theorise the recent changes to accounting practices in local government in the UK. The principal theory used is regulation theory, which incorporates aspects of hegemony theory and governance. Regulation theory attempts to explain major changes in national economic structures by examining underlying systems of capital accumulation, regulation and hegemony. Central to these structures and systems are the role and operation of the state and its institutions. Changes in economic structures will result in conditions, which favour different governance structures for these institutions; comprising markets, hierarchies, civil society, and heterarchic combinations. Several researchers in these areas have characterised “traditional” institutional practices as Fordist and are associated with a particular approach to regulation. However, the underlying economic structure is seen to be in crisis and a new Post‐Fordist regime may be emerging. Post‐Fordism is associated with new institutional practices, particularly decentralised management, contracting out of public services, extended use of public private partnerships and concerns for value for money, charters and league tables. The introduction of such practices may therefore be explained by the changes in underlying structures rather than as a teleological development of accounting. Moreover, some researchers have characterised such changes as representing a fundamental shift from government to governance. The very nature of the relationship between governance, accountability and accounting may therefore have also changed. These issues are explored in the paper.
Microstructural Investigations of Barium Titanate‐Based Material for Base Metal Electrode Ceramic Multilayer Capacitor
Authors: Metzmacher Christof , Albertsen Knuth
Published: April 2007

The microstructures of BME‐X7R ceramics have been investigated by imaging and analytical TEM. By varying the sintering conditions (pressing, sintering temperature and atmosphere), the microstructure changes drastically, and dislocation loops can be observed. These defects most probably are caused by an ordering of oxygen vacancies in the lattice, and the density appears to be correlated to the oxygen partial pressure applied during the reoxidation step. For pressed and unpressed ceramic foils, a model for different sintering behaviors according to liquid‐phase assistance is given that is based on a kinetically determined microstructure rather than thermodynamic equilibrium.
Nuptial food gifts influence female egg production in the scorpionfly Panorpa cognata
Authors: ENGQVIST LEIF
Published: April 2007

Abstract 1. Before copulation, male Panorpa cognata scorpionflies offer females a salivary secretion, which is consumed by the female during copulation. It has previously been demonstrated that this nuptial food gift functions as mating effort by increasing male attractiveness and by increasing ejaculate transfer during copulation.

2. In this study, the effect of saliva consumption on female reproductive output was investigated, and thus the possibility that nuptial food gifts also serve as paternal investment. The experimental design enabled the effect of nuptial gift consumption to be disentangled from other possible effects of multiple mating or increased copula duration.

3. The results showed that saliva consumption increases female egg production by on average 8% (4.5 eggs) per consumed salivary mass, whereas mean egg weight was not influenced.4. These results have important implications for the evolution and maintenance of both male nuptial gifts and female polyandry in this and other species.
Alpha and beta diversity of arthropods and plants in organically and conventionally managed wheat fields
Authors: CLOUGH YANN , HOLZSCHUH ANDREA , GABRIEL DOREEN , PURTAUF TOBIAS , KLEIJN DAVID , KRUESS ANDREAS , STEFFAN‐DEWENTER INGOLF , TSCHARNTKE TEJA
Published: April 2007

Most studies in applied ecology use measures of α‐diversity measures, i.e. the mean diversity on a site, to compare biodiversity effects of different management schemes. The total or α‐diversity within a region, however, need not be correlated with the mean α‐diversity within any site of the region. Thus, analyses of α‐diversity alone may misrepresent the contributions of other diversity components (β) to total diversity (γ).

We apply a biodiversity‐partitioning approach to species richness from a comparison between paired organic and conventional wheat fields in 21 sites from three regions in Germany, where we recorded plants, bees, carabids, staphylinids and spiders in the centre and edge of the fields.

Relative values of α‐ and β‐diversity depended on taxon. Both between‐site and between‐region β‐diversity were very high (in total 60–85%). α‐Diversity and between‐site β‐diversity was larger on the edge than in the centre of fields for all taxa.

α‐Diversity, between‐site β‐diversity of plants and bees and between‐region β‐diversity of bees were higher in organic than in conventional fields, providing local as well as larger‐scale species richness benefits. α‐Diversity did not differ between management types for the epigaeic arthropods. Lower between‐site β‐diversity was found for spiders in organic fields than in conventional fields, resulting in higher total species richness in conventionally managed wheat.

Similarity in composition of landscapes surrounding the study fields was correlated with similarity in species composition for epigaeic arthropods in conventional fields. For this group of organisms the variability of landscapes in the sample contributed to increasing β‐diversity.

Synthesis and applications.β‐Diversity accounts for the major part of species richness in agro‐ecosystems. Implementing an agri‐environment scheme such as organic agriculture may result in either an additional increase of total diversity, as could be shown for plants and bees, or in a decrease in total diversity as was the case for the spiders. Therefore, β‐diversity needs to be included in the evaluation of different management schemes for conservation. For plant and bees it is recommended to implement agri‐environment schemes in contrasting landscapes and in different regions to maximize total species richness benefits.
Effects of wind turbines on flight behaviour of wintering common eiders: implications for habitat use and collision risk
Authors: LARSEN JESPER K. , GUILLEMETTE MAGELLA
Published: April 2007

Wind energy is a fast‐growing renewable energy source and many offshore wind parks will be erected in shallow waters (< 40 m deep) where various coastal bird species are found. The two main issues regarding offshore wind farms and birds are disturbance and collision risk. We studied the effect of wind turbines on the flight behaviour of wintering common eiders Somateria mollissima in order to identify the properties that cause disturbance and the factors that may increase their risk of collision.

The study was conducted at Tunø Knob offshore wind park in the Kattegat, Denmark. We attracted birds though the use of decoys located at increasing distances from the wind park. To discriminate between the potential disturbance effect of the standing towers from that of the revolving rotor blades, wind turbines were switched on or off alternately during 10 experimental trials.

Common eiders reacted strongly to the presence of wind turbines. The number of flying birds was significantly related to flight corridor location and position of the decoy group. That behavioural reaction was interpreted to be a consequence of their high speed and low‐manoeuvrability flight occurring within the vertical height range of the wind turbines. The number of landing birds also reacted to the position of the decoy group in relation to proximity to the turbines, with the greatest effects observed within the wind park. Such avoidance behaviour might decrease use of otherwise suitable habitat.

The movement and noise of rotors affected neither the number of common eiders flying within corridors nor the number of birds reacting to decoys. This suggests that the avoidance behaviour observed was caused by the presence of the structures themselves and that eiders use vision when avoiding human‐made structures.

Synthesis and applications. This study has demonstrated that common eiders avoid flying close to or into the Tunø Knob wind park. This behaviour may result in a reduction in habitat availability within and around wind parks, and raises concerns about the possible impact of the extensive development of large‐scale wind parks in shallow offshore waters, which are the main feeding areas for sea ducks and other marine birds. Our results indicate that the disturbance effect of revolving rotor blades is negligible during daylight hours but highlights the need for studies to be carried out during hours of darkness and conditions of poor visibility (e.g. fog and snow). Until more insight is gained, we recommend caution when planning wind parks in areas of high sea duck densities.
Recreation of lowland heathland on ex‐arable land: assessing the limiting processes on two sites with contrasting soil fertility and pH
Authors: WALKER KEVIN J. , WARMAN ELIZABETH A. , BHOGAL ANNE , CROSS ROY B. , PYWELL RICHARD F. , MEEK BILL R. , CHAMBERS BRIAN J. , PAKEMAN ROBIN
Published: April 2007

European heathlands are of high conservation value but have declined as a result of agricultural intensification. Heathland recreation is currently being undertaken on ex‐arable land throughout north‐west Europe to reverse these losses, but seed limitation, elevated soil pH and fertility and competition from ruderal species have been shown to limit community re‐assembly.

We examined the relative importance of these constraints over 9 years (1994–2003) on two ex‐arable sites with contrasting soil fertility and pH. Recreation treatments comprised seed addition (including Calluna vulgaris) combined with (i) applications of elemental sulphur (S) at two rates, to reduce the pH to 4·5 and 5·5, respectively; (ii) sowing a nurse crop, to facilitate the establishment of sown species; and (iii) topsoil removal, to deplete nutrients. The importance of sowing time was assessed by (iv) comparing autumn with spring seed addition.

By 2003 the pH of the S‐addition plots had stabilized close to pH 4·5 and 5·5, but levels of extractable phosphorus (P) had increased dramatically at both sites. Topsoil removal reduced soil P and organic matter but increased pH because of exposure of underlying mineral horizons. These conditions were unsuitable for the establishment of Calluna vulgaris.

Applications of S (3–6 t S ha−1) were sufficient to recreate Calluna vulgaris‐dominated heathland at the less productive site. Acid grassland developed on all other treatments, including S‐amended plots at the more productive site.

The establishment of desirable species was not significantly enhanced by sowing seed mixtures with a nurse crop or in the spring, whereas S addition and topsoil removal reduced the abundance of potentially competitive species.

Synthesis and applications. The application of S can be used to create conditions suitable for the re‐assembly of Calluna vulgaris‐dominated heathland on unproductive ex‐arable soils in north‐west Europe. However, interventionist approaches such as S addition may not be practical for large‐scale heathland recreation schemes. Competition with more nutrient‐demanding species will limit the establishment of slow‐growing heathland species under more fertile conditions, even where the pH has been reduced to appropriate levels. Therefore the recreation of acid grassland by seed addition alone is likely to be a more realistic target for the majority of agricultural sites included in agri‐environment schemes in north‐west Europe.
ApoB but not LDL‐cholesterol is reduced by exercise training in overweight healthy men. Results from the 1‐year randomized Oslo Diet and Exercise Study
Authors: Holme I. , Høstmark A. T. , Anderssen S. A.
Published: April 2007

Objectives. (i) To estimate changes in apoB and apoB/apoA‐I, reflecting the balance between atherogenic and anti‐atherogenic lipoprotein particles, by exercise training and compare with changes in LDL‐C and TC/HDL‐C ratio, and (ii) To compare strengths of relationships between physical fitness and various lipoprotein variables

Design, setting, and subjects. The study was a 1‐year open randomized trial comprising 219 healthy middle‐aged subjects aged 40–49 years who were allocated to exercise or no exercise, dietary advice or no advice in a 2 × 2 factorial design. This study includes 188 men who completed the trial, 45 to diet, 48 to exercise, 58 to diet + exercise and 37 to control.

Interventions. Exercise; supervised endurance exercise three times a week. Diet; reduce weight, increase intake of fish and reduce total fat intake.

Main outcome measure. One‐year change in apoB and apoB/apoA‐I ratio.

Results. Exercisers decreased their ApoB and ApoB/ApoA‐I values significantly compared to non‐exercisers. LDL‐C was not, but LDL‐C/HDL‐C was marginally but statistically significantly reduced by exercise. One‐year change in ApoB and ApoB/ApoA‐I correlated more strongly to 1‐year changes in physical fitness than LDL‐C or LDL‐C/HDL‐C. Adjusting for changes in LDL‐C or LDL‐C/HDL‐C did not influence the correlation between changes in fitness and ApoB or ApoB/ApoA‐I. However, adjusting for changes in ApoB or ApoB/ApoA‐I wiped out the correlation between change in fitness and LDL‐C or LDL‐C/HDL‐C. Relationships weakened when adjusting for changes in waist circumference, but Apo B or ApoB/ApoA‐I still correlated significantly to changes in fitness.

Conclusion. Physical exercise reduced the atherogenic burden as experienced by the reduction in apoB or apoB/apoA‐I levels, but not by LDL‐C in healthy middle‐aged men. Possibly, regular physical activity might increase the LDL‐C particle size, thereby making LDL less atherogenic. Monitoring of apolipoproteins rather than the cholesterol moiety of lipoproteins might improve the assessment of lipoprotein changes after exercise training.