bluuebunny/crossref_metadata_2025 huggingface dataset:
Short Article: Extinction in human learning and memory
Authors: Scully Alana L. , Mitchell Chris J.
Published: June 2008

In two experiments, participants were given extinction training in a human causal learning task. In both experiments, three critical experimental cues were paired with different outcomes in a first phase of training and were then extinguished in a second phase. Three control cues were given the same treatment in the first phase of training, but were not then presented in the second phase. Participants’ ability to correctly identify the outcome with which each cue had been paired in the first phase was lower for extinguished than for control cues. Causal attributions to the extinguished cues were also lower than those to the control cues, a difference that correlated with outcome memory. These data are consistent with the idea that extinction in causal judgement is due, at least in part, to a failure to remember the cue–outcome relationship encoded in the first phase of training.
Spatial Memory and Explicit Knowledge: An Effect of Instruction on Representational Momentum
Authors: Courtney Jon R. , Hubbard Timothy L.
Published: June 2008

Freyd (1987; Finke & Freyd, 1985) suggested that representational momentum (i.e., forward displacement in memory for the location of a moving target) is impervious to error feedback (i.e., is modular or cognitively impenetrable), but studies supporting this claim might not have allowed sufficient opportunity for learning to occur. In the experiment reported here, participants were (a) naïve regarding representational momentum, (b) informed about representational momentum but not instructed to counteract it, or (c) informed about representational momentum and instructed to counteract it. All participants exhibited significant displacement. However, participants informed about representational momentum exhibited less forward displacement than did naïve participants due to a greater tendency to respond same to probes behind the true–same position. Possible mechanisms of compensation and the notion that displacement reflects both modular (cognitively impenetrable) and nonmodular (cognitively penetrable) components are addressed.
Expressions of concern and their uses
Authors: NOONAN Bridget M. , PARRISH Debra
Published: June 2008

The rights and responsibilities of journal editors, when allegations of research misconduct are made, are still evolving. One of the issues that editors must consider is whether and how to communicate with their readership after notice that an allegation of research misconduct has been made about a published article. On receiving such notice, some editors have issued an ‘expression of concern’ to inform their readers of a potential problem. This article provides an analysis of the 16 expressions of concern that have been issued, how and when they were issued, and what happened next. Although this tool is relatively new, editors should consider it as part of their armament for ensuring the integrity of the research record during the sometimes lengthy period that misconduct investigations can take, and should develop policies regarding its use.
Is the answer still in the machine: do publishers need digital rights management?
Authors: CALOW Duncan , EGAN Rebecca
Published: June 2008

Has the challenge of unauthorized digital reproduction and distribution of copyright works been met by the use of so‐called ‘digital rights management’ (DRM) technology – and what role will DRM play in publishing, including scholarly journal and learned publishing? This article explores the legal and commercial issues surrounding DRM from its analogue origins through to the latest market developments. It argues that the implementation of DRM in other media sectors provides valuable lessons to publishers. Acknowledging the practical challenges that DRM has faced, the article suggests that whilst DRM will offer an answer to ‘the machine', it must form part of a flexible solution that adapts to the requirements of electronic publishing.
Trends in journal prices: an analysis of selected journals, 2000–2006
Authors: CREASER Claire , WHITE Sonya
Published: June 2008

This paper presents summary results from an analysis of the institutional subscription prices for journals in biomedical and social sciences, for a selection of 11 publishers. Overall price, price per page, and price per point of impact factor have been examined for the period 2000–2006. Considerable variation was found between publishers both in their overall levels of price and in the rates of increase observed over the period. There is some evidence that not‐for‐profit publishers may, on average, offer better value for money in terms of price per page and price per point of impact factor, but this is far from conclusive.
Usage statistics for Big Deals: supporting library decision‐making
Authors: BUCKNELL Terry
Published: June 2008

Only simple statistical analysis, using MS Excel and COUNTER‐compliant usage reports, is required to calculate performance metrics for Big Deals. Big Deal e‐fees themselves are a relatively small proportion of journals expenditure, so when budget cuts need to be made, most savings have to be made by cancelling individual journal subscriptions. However, many individual subscriptions are tied by the non‐cancellation clauses that are an inherent part of most Big Deals and so cannot be cancelled unless the Big Deal is cancelled first. Typically, half of all downloaded articles are in the unsubscribed portion of the Big Deal. Thus it is impossible to make even moderate cuts in journals budgets without inflicting serious damage to an institution's access to journal articles, with serious implications on research. Both libraries and publishers benefit from the Big Deal, so it is essential that pricing remains affordable. Libraries may need to educate their funders to ensure that they continue to receive adequate funding for Big Deals.
A Positive Regulatory Role for LjERF1 in the Nodulation Process Is Revealed by Systematic Analysis of Nodule-Associated Transcription Factors of Lotus japonicus
Authors: Asamizu Erika , Shimoda Yoshikazu , Kouchi Hiroshi , Tabata Satoshi , Sato Shusei
Published: June 2008

We have used reverse genetics to identify genes involved in legume-rhizobium symbiosis in Lotus japonicus. We obtained the sequences of 20 putative transcription factors from previously reported large-scale transcriptome data. The transcription factors were classified according to their DNA binding domains and patterns of expression during the nodulation process. We identified two homologues of Medicago truncatula MtHAP2-1, which encodes a CCAAT-binding protein and has been shown to play a role in nodulation. The functions of the remaining genes in the nodulation process have not been reported. Seven genes were found to encode proteins with AP2-EREBP domains, six of which were similar to proteins that have been implicated in ethylene and/or jasmonic acid signal transduction and defense gene regulation in Arabidopsis (Arabidopsis thaliana). We identified a gene, LjERF1, that is most similar to Arabidopsis ERF1, which is up-regulated by ethylene and jasmonic acid and activates downstream defense genes. LjERF1 showed the same pattern of up-regulation in roots as Arabidopsis ERF1. The nodulation phenotype of roots that overexpressed LjERF1 or inhibited LjERF1 expression using an RNA interference construct indicated that this gene functions as a positive regulator of nodulation. We propose that LjERF1 functions as a key regulator of successful infection of L. japonicus by Mesorhizobium loti.
The Modified Flavonol Glycosylation Profile in the Arabidopsis rol1 Mutants Results in Alterations in Plant Growth and Cell Shape Formation
Authors: Ringli Christoph , Bigler Laurent , Kuhn Benjamin M. , Leiber Ruth-Maria , Diet Anouck , Santelia Diana , Frey Beat , Pollmann Stephan , Klein Markus
Published: June 2008

Flavonoids are secondary metabolites known to modulate plant growth and development. A primary function of flavonols, a subgroup of flavonoids, is thought to be the modification of auxin fluxes in the plant. Flavonols in the cell are glycosylated, and the repressor of lrx1 (rol1) mutants of Arabidopsis thaliana, affected in rhamnose biosynthesis, have a modified flavonol glycosylation profile. A detailed analysis of the rol1-2 allele revealed hyponastic growth, aberrant pavement cell and stomatal morphology in cotyledons, and defective trichome formation. Blocking flavonoid biosynthesis suppresses the rol1-2 shoot phenotype, suggesting that it is induced by the modified flavonol profile. The hyponastic cotyledons of rol1-2 are likely to be the result of a flavonol-induced increase in auxin concentration. By contrast, the pavement cell, stomata, and trichome formation phenotypes appear not to be induced by the modified auxin distribution. Together, these results suggest that changes in the composition of flavonols can have a tremendous impact on plant development through both auxin-induced and auxin-independent processes.
Identification of the Gene Encoding the α1,3-Mannosyltransferase (ALG3) inArabidopsisand Characterization of DownstreamN-Glycan Processing
Authors: Henquet Maurice , Lehle Ludwig , Schreuder Mariëlle , Rouwendal Gerard , Molthoff Jos , Helsper Johannes , van der Krol Sander , Bosch Dirk
Published: June 2008

Glycosyltransferases are involved in the biosynthesis of lipid-linked N-glycans. Here, we identify and characterize a mannosyltransferase gene from Arabidopsis thaliana, which is the functional homolog of the ALG3 (Dol-P-Man:Man5GlcNAc2-PP-Dol α1,3-mannosyl transferase) gene in yeast. The At ALG3 protein can complement a Δalg3 yeast mutant and is localized to the endoplasmic reticulum in yeast and in plants. A homozygous T-DNA insertion mutant, alg3-2, was identified in Arabidopsis with residual levels of wild-type ALG3, derived from incidental splicing of the 11th intron carrying the T-DNAs. N-glycan analysis of alg3-2 and alg3-2 in the complex-glycan-less mutant background, which lacks N-acetylglucosaminyl-transferase I activity, reveals that when ALG3 activity is strongly reduced, almost all N-glycans transferred to proteins are aberrant, indicating that the Arabidopsis oligosaccharide transferase complex is remarkably substrate tolerant. In alg3-2 plants, the aberrant glycans on glycoproteins are recognized by endogenous mannosidase I and N-acetylglucosaminyltransferase I and efficiently processed into complex-type glycans. Although no high-mannose-type glycoproteins are detected in alg3-2 plants, these plants do not show a growth phenotype under normal growth conditions. However, the glycosylation abnormalities result in activation of marker genes diagnostic of the unfolded protein response.
Narrative disclosure of intellectual capital
Authors: Dumay John C.
Published: June 2008

Purpose

The purpose of this paper is to investigate the manner and impact of intellectual capital (IC) disclosure. To frame the discussion, elements of Giddens' “structuration” theory and narrative theory are used to analyse change from within an organisation.

Design/methodology/approach

Using a case study approach, this paper explores the impact of the narrative disclosure of IC by an Australian public sector organisation, the New South Wales (NSW) Department of Lands (Lands), which is the first Australian government organisation to externally disclose IC.

Findings

By taking a structuralist approach to analysing the narrative disclosure of IC this paper moved beyond attempting to quantify or identify the wealth created by IC, and thus account for IC. By investigating the narrative disclosure of IC, initially in the form of the IC statement as a supplement to the annual report, it was shown how at Lands the use of narrative became routinized in the activities of management. Thus narrative was no longer used to only provide understanding of the IC measures and the reasoning behind the use of IC, but to provide a mechanism that engendered further management action and subsequent organisational change.

Research limitations/implications

The limitation of this paper is that it provides a lone example of a particular organisation from which generalisations are not possible. But it is possible to extend this research, using the structuration framework, to other organisations that have engendered the use of narrative to disclose IC to both internal and external stakeholders. Doing so will further question the domination of “accounting” within the IC paradigm and provide additional insights that allows practitioners and academics to develop additional tools for understanding and utilising IC.

Originality/value

This paper investigates the manner and impact of IC disclosure from within an organisation by use of “structuration” and narrative theory to analyse change as a result of the implementation of IC practices.
Investigating project managers' work values by repertory grids interviews
Authors: Song Shi‐Rui , Gale Andrew
Published: June 2008

Purpose

The purpose of the research is to investigate project managers' work values and their relationship with project managers' competence.

Design/methodology/approach

In this research, the authors conducted semi‐structured interviews using repertory grid techniques on 18 Chinese project managers. Three different approaches are utilised to analyse data obtained from the interviews.

Findings

The authors categorised work values with different perspectives. Project managers' core work values are identified.

Research limitations/implications

The authors recommend that work values are an important dimension in relation to project manager's competence. The understanding of a project manager's work values has a potential application in human resources development and competence‐based management development.

Originality/value

This paper presents an innovative approach to the investigation of a project manager's competence.
Development and evaluation of SPAT: a web page assessment tool
Authors: LaRue Elizabeth M.
Published: June 2008

Purpose

The purpose of this research is to measure the validity and the adoption of a new web page assessment tool called SPAT (Site, Publisher, Audience, Timeliness).

Design/methodology/approach

A convenience sample of 37 Certified Diabetes Educators (CDEs) participated in an evaluation of the web page assessment tool SPAT. Four web pages with diabetes content were selected for a pre‐ and post‐test evaluation. A follow‐up questionnaire measured adoption of the SPAT tool.

Findings

There was a significant difference when using the mnemonic SPAT to evaluate the site, publisher and timeliness of a web page. Using SPAT to evaluate the audience of a web page also showed an improvement. While there was an increase in reviewing the text of a web page for biases after the SPAT intervention, it was not significant. The CDEs easily utilized SPAT with the diabetes content web pages and their successful manipulation of the SPAT tool demonstrated face validity. After learning of SPAT, responses to the follow‐up questionnaire revealed adoption of the tool by CDEs.

Practical implications

Use of SPAT may enable health care providers to systematically evaluate health‐related web page content.

Originality/value

SPAT is a novel tool that reinforces a user to practice basic literacy concepts. The value of SPAT is that it is a people centered tool that may easily be used by anyone to evaluate web pages.
Copyright in the networked world: gray copyright
Authors: Seadle Michael
Published: June 2008

Purpose

This paper uses an inductive approach to define “gray copyright.” It is needed to describe those situations in which the practical degree of copyright protection can best be measured in shades of risk rather than in simple terms of black and white.

Design/methodology/approach

Two methods are used. One is an inductive definition builds up the term's meaning example by example and layer by layer. The second is a behavioral experiment in the spirit of the prisoner's dilemma game.

Findings

In the examples of gray copyrights the deciding factor in the grayness is not its legal status, but the economic value of enforcing the usage rights. In the experiment the students have an opportunity to acquire a personal sense of the risks and choices involved in copyright infringements.

Originality/value

This analysis shifts the emphasis from the question of legal right and wrong to the economic issue of what risks are potential infringers and rights holders prepared to take.
Interpretive structural modeling (ISM) of IT‐enablers for Indian manufacturing SMEs
Authors: Thakkar Jitesh , Kanda Arun , Deshmukh S.G.
Published: June 2008

Purpose

This paper aims to investigate the issue of information technology (IT) adoption and implementation in Indian manufacturing small‐ and medium‐scale enterprise (SMEs) towards enhancing the capabilities of their supply chain.

Design/methodology/approach

Extracts of recently completed case‐based research for ten SME units are utilized for the identification of IT‐enablers. To support the logical deduction of the factors, diagnostic techniques like force‐field analysis, situation‐actor‐process and learning‐action‐performance are used. Further, key managerial insights were obtained by developing an interpretive structural modeling (ISM) model for the set of factors, specific to Indian context.

Findings

ISM delivers interrelationships among the factors which were utilized for deriving managerial insights. Further, these factors are classified into four categories, namely, autonomous, driver, dependent, and linkage to understand their relative impact on the implementation of IT in Indian SMEs.

Practical implications

The advancement in IT presents opportunities for SMEs to harness the benefits of information and communication technologies in an affordable, simple way and to reach new customers and suppliers in global competition and at large to improve their supply chain competencies without a need for any major changes in business practices, manufacturing operations or production facilities. The findings of the present research will help Indian SME managers to enable IT implementation with a strategic orientation.

Originality/value

Key issues related to IT implementation in SMEs are discussed and interconnectedness of critical factors for the case of Indian SMEs is understood.
Remaining consistent with method? An analysis of grounded theory research in accounting
Authors: Gurd Bruce
Published: June 2008

Purpose

The paper revisits the intellectual roots of grounded theory and aims to analyze the consistency of the method used in grounded theory research in accounting. About 23 papers are identified and analysed.

Design/methodology/approach

The paper is an analytical review of the research literature. It uses four fundamental canons of grounded theory to analyze accounting research.

Findings

Some accounting researchers who have used the label “grounded theory” for their research have misunderstood or not applied the core canons of grounded theory established by Glaser and Strauss and developed with diversity in other disciplines. Most claim to follow the specific approach of Strauss and Corbin, but the published research shows limited explication of method.

Originality/value

Since Parker and Roffey in 1997, there has been no analysis and re‐evaluation of the burgeoning academic accounting literature using grounded theory. While celebrating the growth of this research, the paper does raise concerns about the lack of consistency of grounded theory research in accounting with the central canons of grounded theory, and it provides some directions for future grounded theory research by encouraging accounting researchers who wish to use grounded theory to engage more strongly in understanding the method and providing transparent explanations of their data collection and analysis methods.
Leadership team performance management: the case of BELRON
Authors: Houldsworth Elizabeth , Machin Simon
Published: June 2008

Purpose

The purpose of this paper is to present a case study around an approach to team performance management being deployed within the BELRON group of companies. The device being deployed is the climate measure (OCSII), which is being used within the organisation as an indicator of leadership capability. Although the results of climate surveys may be reported at both team and individual levels, this paper seeks to focus on team climate and how this may be linked to changes in business performance.

Design/methodology/approach

The performance management approach has been aligned to a strategic intent, as championed by the CEO, to focus on leadership development as a key enabler of BELRON's future success. The paper considers the deployment of the climate tool within the Top Teams of three different business units and this is linked to available information relating to performance.

Findings

The paper finds that, within BELRON, there is a belief that the emphasis on climate has been a major contributor to its enhanced business performance over recent years. The paper presents information from three BELRON contexts where changes in climate would appear to precede improvements in business performance. However, despite these examples, i.e. where “high performing climates” appear to be linked with profitability, or other measures of business performance, this is not seen to be universal within the company.

Research limitations/implications

The work reported has limitations in that it focuses on only three positive examples of a possible climate/performance link at BELRON.

Practical implications

The paper makes a key contribution for practitioners, particularly HR, OD professionals and consultants as well as any senior manager concerned with managing performance. The climate survey being deployed in this context (the OCSII) is a tool which has been in use since the 1960s, with many claims made about its links to performance. However, the vast majority of the work has been conducted in a consultancy setting without much coverage in academic literatures.

Originality/value

The paper describes for the reader how the OSCII tool may be deployed to support team performance management. It then describes how the instrument has been deployed within the Top Teams of three business units within BELRON.
Enhancing organisational learning in teams: has the middle manager got a role?
Authors: Costanzo Laura A. , Tzoumpa Vicky
Published: June 2008

Purpose

The purpose of this paper is to provide a deeper understanding of the managerial processes that middle managers can employ to facilitate knowledge integration and transfer within project teams and across organizational boundaries.

Design/methodology/approach

The paper has a conceptual framework, which draws on the theory of organizational learning and knowledge management. A resource‐based view of the firm and middle management is developed around the theme of enhancing organizational learning within teams.

Findings

The paper finds that there is a gap in the research as to how knowledge integration and transfer occur within teams. The paper also provides a re‐valuation of middle managers, whose role has been undermined in the wake of organizational downsizing. Furthermore, the paper provides an understanding of how Janczak's three specific managerial processes are relevant in that middle managers can employ them to facilitate knowledge integration and transfer.

Practical implications

The paper is relevant to practitioners with regard to the practices and processes that middle managers can adopt to facilitate knowledge transfer. It is relevant in that it helps to identify mechanisms to reuse knowledge from project to project.

Originality/value

The paper fills a gap in the theory with regard to the managerial practices and processes that are available to middle management in order to enhance organizational learning within the team and from the team to the rest of the organization.
Seasonality in rural tourism – the case of North Portugal
Authors: Kastenholz Elisabeth , Lopes de Almeida António
Published: June 2008

Purpose

In this paper, the aim is to discuss and analyze seasonality of demand within the rural tourist market of North Portugal and corresponding destination marketing implications.

Design/methodology/approach

The data (n=2280) were collected through a large‐scale survey in the context of a study of the rural tourist market in North Portugal, from 1998 to 1999.

Findings

Results reveal statistically significant differences between those coming in the high versus low season, concerning tourist profile, travel behavior, motivations and perceptions of the destination.

Research limitations/ implications

The study results may only be valid for the specific rural region studied, which would make replication studies in other rural destinations desirable to take more generalizable conclusions.

Practical implications

Understanding seasonal market differences and confronting them with the destination's resources may contribute to the development of more attractive products and correspondingly to the destination's ability to attract and satisfy different types of tourists in different seasons of the year. The capacity to thereby improve the destination experience in the eyes of its tourists and to also manage demand, avoiding excessive crowding in the high season and eventually sub‐optimal use of resources in the low, may be an important step for maintaining a sustainable tourism business in rural areas.

Originality/value

The paper aims at contributing to the discussion of how to cope with seasonality of tourist demand, considering particularly the specificity of rural destinations and the global aim of sustainable destination development.
Destination networks and induced tourism image
Authors: Camprubí Raquel , Guia Jaume , Comas Jordi
Published: June 2008

Purpose

The aim of the paper is to develop a conceptual model of the process by means of which the induced tourism image of a destination is created. The model focuses on the role tourism agents' relational networks play in this process and particularly on the effects of the links with external actors – i.e. tour‐operators – on the destination's induced image.

Design/methodology/approach

Based on Gartner's definition of image formation agents, it is assumed that there are tourism agents that use the tourism image as a pull factor to influence the buying behaviour of potential visitors. Basically, these agents are: internal actors, located within a particular tourism destination, and external agents – i.e. tour‐operators – which are not normally associated with any particular destination, but have stakes in the travel decision process of potential visitors. In parallel, it is assumed that the tourism destination is a web of relational networks where the agents are connected by means of collaborative links that facilitate the supply of a tourist product or experience to the visitors.

Findings

In this paper two potential gaps in the induced tourism destination image formation process are found, and that the position of relevant actors in the network and the structure of the network are two determinant factors of the emergence – or inhibition – of these gaps. It is also suggested that these gaps and the lack of collaborative links among internal and external actors would affect the coherence of the supplied tourist products and the satisfaction with the tourist experience.

Originality/value

The relevance of the paper lies in a new approach to the induced tourism image formation process focusing on the destination's relational network and, in particular, the network of relations with external agents (i.e. tour‐operators).
Young compulsive buyers and the emotional roller‐coaster in shopping
Authors: Saraneva Anna , Sääksjärvi Maria
Published: June 2008

Purpose

The purpose of this paper is to examine the emotions young compulsive buyers experience while shopping.

Design/methodology/approach

The authors conducted a digital ethnography study by communicating with 22 young compulsive buyers for two weeks using their cell phones while they were engaged in the shopping activity.

Findings

The results show that the emotions experienced by compulsive buyers are much more complex than previously thought. The emotions young consumers go through during the shopping process are not predominantly negative or positive. Instead, young consumers move up and down on an emotional continuum during shopping. The trigger involved with the emotions is linked to finding a bargain. A bargain is defined as a good deal, or a situation in which the consumers perceive they get mental satisfaction from their purchase. If young compulsive shoppers find a bargain, they feel pride, happiness, and goal achievement. However, if they do not manage to find a bargain, they feel disappointed, sad, and unsuccessful.

Research limitations/implications

This study was focused on adolescent consumers. Although this age group is considered suitable for conducting a study of compulsive buying, the results cannot be generalized to other age groups.

Originality/value

Compared to previous studies, the paper uncovers emotions and emotional shifts in much greater detail, providing new insights to the phenomenon of compulsive buying, considering the range of emotions that consumers experience, and the triggers involved with their emotional shifts.
Teenagers, blogs and socialization: a case study of young French bloggers
Authors: Muratore Isabelle
Published: June 2008

Purpose

The aim of this paper is to better understand the world of blogs and youngsters by describing and trying to understand the young blogger. It is a first step towards questioning not only the importance of blogs for youngsters, but also the fact that blogs might constitute a virtual form of peer socialization.

Design/methodology/approach

The first part of the paper deals with an account of blogs, and with peer socialization. The second part shows the results of a case study (Miss34) and of a qualitative study that allows us to better understand teenagers, blogs and socialization. Based on these pieces of information, the third part presents a discussion of the results as well as their managerial implications.

Findings

The blog is a very different mode of expression compared with others that teenagers may have access to. Blogs are not all different but, have similarities. Finally, with regard to socialization, the blog is not a substitute for the forum. Strictly speaking, teenagers essentially do not use blogs to give their opinion on products or services, but sometimes speak about products and services they buy. On the other hand, a more “passive” kind of socialization is going on through blogs.

Research limitations/implications

This paper is exploratory. The aim is not to generalize from these results. A suggestion for a future research will be to use a quantitative approach in order to be able to measure this phenomenon.

Practical implications

From a managerial point‐of‐view, the aim is to target the youngsters better through a better understanding of their world.

Originality/value

This paper is the first work on virtual socialization by peers.
Chasing ubuntu: using ICTs to promote reflective practice
Authors: Malone Todd , Wilder Hilary
Published: June 2008

Purpose

To describe an exploratory study in which an online learning system was used to provide an intercultural experience for pre‐service education students from New Jersey and Namibia.

Design/methodology/approach

Pre‐service education students from New Jersey and Namibia were enrolled in an online course in the fall of 2004. The following semester, spring 2005, only students from New Jersey were enrolled in the course. Online discussion postings were analyzed for both course cohorts and compared. A pre/post questionnaire of students' understanding of cross‐cultural differences in general, and in teaching in particular, was also administered to both course cohorts.

Findings

This paper focuses on the growth of New Jersey students' understanding of what teaching in Namibia is like and also looks to see if this led to a greater understanding of their own practice. While there was an indication that the former was achieved and a number of New Jersey students did show a deeper understanding of teaching in Namibia, this did not appear to then lead to a deeper understanding of their own teaching practice.

Research limitations/implications

This was an exploratory pilot study, conducted principally to see if the technology supported this type of experience for students in both developed and developing nations. While this experience will never substitute for a real, in‐person, exchange program or study abroad, the technology did support a limited virtual “exchange” program.

Practical implications

The study indicated that an online course is a very feasible option for providing an intercultural experience for students from developed and developing nations. In order to help students reach deeper levels of understanding of both their intercultural peers and of their own practice, students may need to be exposed to a more explicit model of inter‐ and intra‐ cultural reflection.

Originality/value

This paper gives teacher educators and others a way of providing a virtual intercultural exchange to their students. This is particularly important for students from both developing and developed nations who do not have the financial means to participate in an actual (in‐person) exchange program.
Geographical externalities of local real estate markets
Authors: Mouzakis Fotis , Henneberry John
Published: June 2008

Purpose

Despite the recent trend of off‐shoring branches of UK services industry to remote locations, urban theory has yet to enlist a theory of industrial rents that formally takes into account the properties of substitution between locations. The purpose of this paper is to elaborate on the Fujita, et al. model in order to develop theoretical foundations for a pricing theory of contemporary commercial real estate markets.

Design/methodology/approach

The paper employs panel data methods for the simultaneous estimation of local market rent structures, which include a complex of spill‐over effects from all other parts of the national market. The estimations are based on time series of locally adjusted estimates of tenancy demand and supply proxies for 48 UK office centres. Influences from the entity of UK regions are considered by applying a variety of deterministic and stochastic structural variability tests. The estimated structures are subjected to multivariate co‐integration tests for an examination of the stability of structural differentials.

Findings

The paper appears to find considerable support to the hypothesis that rental spill‐overs exist across the network of office centres in the UK. It suggests that the structure of these markets is characterised by certain properties of substitution and complementarity that have generally been observed in a wide range of real consumer or producer markets. This finding is critical to the development of a policy theory for national planning, which takes into account the impacts of local planning policies on national aggregate economic welfare.

Research limitations/implications

This analysis is limited by the unavailability of a coherent theoretical micro‐economic framework, which may be the focus of further research.

Originality/value

The focus of this paper is on offices and business services industry but the principles can be extended to include industrial space. The paper questions some of the central assumptions and methodological approaches used in existing industrial location theory. It proposes a model that considers location pricing and allocation in relation to strategies to improve the spatial organisation of multinational services firms.
Outlook
Authors: Creelman James
Published: June 2008

The chances of success with a customer care programme seems to be similar to those of total quality management (TQM) initiatives. The latter apparently has only a 20% success rate, and the former appears to be fairing no better. Research by the ITEM Group found that only one in five of customer care programmes met their objectives. David Clutterbuck, the chairman of the ITEM Group, relayed to me an example of one company (the name was not given) who spent several million pounds on a programme only to find, a year later, that in the eyes of both staff and customers, the levels of customer service had actually deteriorated.
AN EMPIRICAL ANALYSIS OF CULTURE AND ACCOUNTING MODELS IN ASIA
Authors: Secord Peter , Su Xijia
Published: June 2008

Culture has important influence on accounting and disclosure practices. This paper furthers this cultural research and accounting classification schemes in general. To examine the relationship between culture and accounting models, hypothesized cultural pairings of countries within Asia are constructed and tested by rank‐wise comparisons of observed accounting and reporting practices with all possible pairs. The analysis provides confirmation of relationships for two of the six hypothesized pairs using three approaches. There appears to be a high correspondence in the accounting practices within certain pairs of Asian countries sharing common cultural origins. Further, through exploratory Q‐factor analysis and cluster analysis, groupings of countries within Asia are identified, on the basis of observed accounting practices. This again provides evidence that the cultural diversity of Asia may contribute to differences in accounting and reporting practices. A limited interpretation of the resultant groupings is provided.
AN EMPRICIAL STUDY OF UNAUTHORIZED SOFTWARE COPYING AMONG PROFESSIONAL ACCOUNTANTS
Authors: Yiu Kenneth L.K.
Published: June 2008

This paper presents results from a study on Unauthorized Software Copying among a group of professional computer end users. The magnitude of the practice is measured. Attitudes of users towards the issue are identified.
LEARNING STYLES IN ACCOUNTING EDUCATION
Authors: Poon Teng Fatt James
Published: June 2008

Learning styles have gained awareness in managerial circles. The learning styles of accountancy students in tertiary institutions cannot be overlooked as they can enable educators to structure their accountancy curricula and teaching methods to maximise learning. A survey on the learning styles of 71 accountancy students in the Nanyang Technological University was conducted. The students were found to be convergent and analytical in thinking, kinesthetic, and reflective in problem solving. The implications of the results will be discussed.
THE USEFULNESS OF CASH FLOW STATEMENTS
Authors: Hung H.Y. , Chan Monica , Yhi Annie
Published: June 2008

Use of cash flow reporting has been in the rise for the past few years to ensure that cash flows are reported in a form that highlights the significant components of cash flow and facilitates comparison of the cash flow performance of different business. Because there are direct and indirect methods of preparing such statements, this paper is to examine the usefulness of the cash flow statements in Hong Kong context using empirical study. It was suggested from the findings that cash flow statements are preferred by a lot of users.
INVESTIGATING THE RELATIONSHIP BETWEEN CULTURE AND ACCOUNTANTS' PERCEPTIONS OF PROFESSIONALISM
Authors: Shying Mark
Published: June 2008

Prior research has considered variations in accounting practice to be a function of a range of environmental factors. This paper investigates by means of a survey, the relationship between culture and professionalism. The results of the study have a number of implications for international accounting research, as they cast some doubt on the strength of relationship between culture and professionalism proposed by Gray. Furthermore, doubts are raised concerning the relevance of Hofstede's culture index scores in modern society.
THE TRANSFER OF ACCOUNTING TECHNOLOGY: THE CASE OF MALAYSIA
Authors: Carlson Peter
Published: June 2008

This empirical study examines the ability of the Anglo‐American model of accounting (AAM) to satisfy the financial information needs of report users in information exists in all nations. However, due to a number of factors, many LDCs and NICs, possess weak accounting functions. As a result, the flow of information is restricted. One remedy for a nation is to adopt a mature accounting system from an external source. Previous work has suggested that a foreign accounting system would be unable to satisfy the financial information needs of report users. This study proposes that the findings in the literature were based upon descriptive data, and that there has not been enough empirical assessment of the ability of imported systems to satisfy the information needs of report users. It was hypothesised in this study that the AAM is able to satisfy the needs of report users in Malaysia, and, that this could be achieved with limited detrimental effects. Accounting and cultural profiles were constructed to distinguish Malaysia from Anglo‐American nations. The works of Hofstede and Gray were prominent in the development of these profiles. A questionnaire was constructed and administered to Malaysian accountants. These accountants were used as a surrogate for members of the wider Malaysian business environment. The questionnaire examined the existence of specific quantitative and qualitative information characteristics in Malaysian accounting reports. The results provided evidence that the Malaysian accounting system, which had been based upon the AAM, was able to satisfy the financial information needs of report users in Malaysia. There was also, in the view of Malaysian accountants, an absence of detrimental side‐effects of adoption. These findings have implications for both prior research, and the alternatives available to nations. LDCs and NICs alike, for improving their accounting function.
THE PERFORMANCE EFFECTS OF FIT BETWEEN ACCOUNTING FIRM ORGANIZATIONAL CULTURE AND ENVIRONMENTAL FACTORS: SOME EVIDENCE FROM TAIWAN
Authors: Chow Chee W. , Nen‐Chen Hwang Richard , Lin Y. Robert
Published: June 2008

In the current era of intensifying global competition, much attention has been focused on how companies need to change their structures and processes, or more broadly, organizational cultures, to remain competitive in this environment. Three recent studies have examined the nature of accounting firms' organizational cultures. Soeters and Schreuder (1988) and Pratt, Mohrweis and Beaulieu (1993) tested the degree to which accounting firms are able to transfer their home‐country or ganizational cultures to their foreign operations, while Pratt and Beaulieu (1992) analyzed the organizational culture of U.S. accounting firms operating in their home country. An implicit premise of these prior studies is that an accounting firm's organizational culture is an important determinant of its economic success. Thus, Pratt and Beaulieu (1992) hypothesized that organizational culture would vary with such variables as accounting firm size and functional area. Yet none of these prior studies has directly studied the nature of these firms’ external environments to which they were presumably responding. Nor have they directly measured the fit between these firms' organizational cultures and the external environment, or the effect of this fit on firm performance. The current study extends the empirical investigation to these assumed linkages. Data were collected from a sample of accounting firms operating in an important Pacific Rim participant in the global economy — Taiwan. The results are consistent with the fit between organizational culture and the environment being an important determinant of firm performance.
COSTS AND BENEFITS OF CASH FLOW ACCOUNTING: IMPLICATIONS FOR MALAYSIA
Authors: Garrod Neil , Shahman Fatimah
Published: June 2008

An issue which has received recent attention internationally is that of cash flow statements. In Malaysia members of the accounting bodies have been invited to present their comments and views on the possibility of adopting cash flow statements in Malaysia. Historical links with the United Kingdom mean that extant UK accounting standards usually find their equivalents in Malaysia sooner rather than later. The UK standard on cash flows requires a categorisation of cash flows which is different to the IASC and every other regulatory body except that in Hong Kong. On the other hand, Singapore, which has historically mirrored extant UK regulations quite closely, has decided to adopt the IASC model for cash flows. Thus the debate about whether, and how, to move from funds flow to cash flow reporting in Malaysia is tinged with an additional degree of complexity. By setting out a brief history of the transition from funds flow to cash flow reporting in the rest of the world and providing evidence from observations on the UK standard by preparers of accounts, it is hoped to contribute to the current debate in Malaysia.
Views of Malaysian User‐Groups to the Role of Budget, Budget Pressure and Participation
Authors: Sin Chun Loo
Published: June 2008

The main objective of this paper is to examine the views of four user‐groups to three important budget related issues. The four user‐groups comprise of accountants, managers, executives and other professionals. Even though there were some instances of apparent differences among the different user‐groups, there was a general consensus that the major roles of the budget in the company are to serve as forecasting and as a control device. Majority of the respondents in each group felt that using budget as a control device will put pressure on them. With respect to the pressure to meet the budget, noticeable differences were revealed among the different user‐groups. Contrary to most of the available literature, all user groups want a greater degree of participation by different levels of management. The general belief that accountants prefer greater centralized budget setting appears to be untrue.
A Review of Accountant and Corporate Involvement in Environmental Accounting in New Zealand
Authors: Davey Howard , Coombes Raelyn
Published: June 2008

There is considerable emphasis in the literature upon the development of environmental accounting and some focus upon theoretical perspectives on their regulation, but there is much less evidence of an actual involvement in environmental accounting practices by accountants. This paper considers the response of NZ organisations and accountants to environmental accounting. A questionnaire survey of the top 200 New Zealand companies, State Owned Enterprises and government departments confirmed the low level of environmental accounting in NZ business. Even where these activities were undertaken, accountants did not seem to be to the forefront.
Effects of Management Compensation Schemes on Corporate Investment Decisions
Authors: Chan Francis
Published: June 2008

This paper examines the effects of management compensation schemes on corporate investment decisions. This is a significant study because it helps to understand such a relationship and to design the optimal management compensation scheme which induces the manager to act towards the goals and best interests of the company. Assuming that compensation schemes consist of flat salary, bonus payment, and stock options, I first examine the effects of alternative compensation schemes on corporate investment decisions under all‐equity financing, then examine the issue in a setting where a firm relies on debt financing. I find that managers tend to underinvest when they have a higher shareholding and a larger profit sharing percentage. This result is independent of the level of debt financing. I also find that the underinvestment problem can be alleviated by increasing financial leverage. These results and findings provide testable hypothesis for future research. I expect a negative relationship between corporate performance and each of compensation scheme of management shareholdings, stock options and profit sharing percentage, but a positive relationship with financial leverage.