bluuebunny/crossref_metadata_2025 huggingface dataset:
Accounting: A Very Short Introduction
Authors: Nobes Christopher
Published: March 2014

If you read the ‘business pages’ of a newspaper or if you listen to the financial news on the television or radio, you will often hear terms such as ‘liability’, ‘balance sheet’ or ‘earnings’. Accounting: A Very Short Introduction provides a guide to understanding and using accounting information. It examines the key concepts and the main types of accounting work, from bookkeeping and financial reporting to auditing and management accounting. It traces the development of accounting over the centuries; examines the building blocks of financial reports, such as assets and liabilities; and looks at how accounting differs between countries and the importance of international standards.
School-Based Delinquency Prevention
Authors: Montgomery Katherine
Published: March 2014

The term juvenile delinquency is very broad and encompasses acts that range from status offenses to violent behaviors and are committed by a minor (in most states, a minor is between the ages of 10–17). Specifically, juvenile offenses often fall under four broad categories: status offenses (running away, curfew violations, school truancy, drinking alcohol), substance use offenses (use/sale/distribution of illegal substances), property offenses (breaking and entering, burglary), and violent and persons offenses (actions involving human or animal victims). Juvenile delinquency has substantial consequences for victims, offenders, and for public health in general. As the problem of delinquency has persisted, clinicians, policymakers, and researchers have sought to understand the most effective ways to prevent delinquency. Some of the most effective delinquency prevention programs are school-based and target change in specific risk and protective factors. Since the turn of the century, much attention has been given to the use (and, at times, mandate) of evidence-based interventions (EBIs) to address the psychosocial needs of at-risk youth in the school setting. Additionally, as highlighted in several Oxford Bibliography articles in the Social Work module, social workers espouse that appropriate knowledge and application of EBIs are a necessity. Therefore, this bibliography first provides readers in-depth content that coalesces around defining and informing school-based delinquency prevention and then offers specific EBIs that have been found to impact delinquency risk and protective factors.
Young Carers
Authors: Leu Agnes , Becker Saul
Published: March 2014

Until the 1990s, the roles that children and young people undertake in providing informal family care received virtually no academic or policy recognition. If awareness of these children did exist, they were generally referred to as “young carers,” although different countries have different phrases (for example, “young caregivers” in the United States or “children who are next of kin” in Norway). Despite a number of definitions in use, most have the following in common: young carers are young people under eighteen years old who provide care, assistance, or support to another family member, often on a regular basis. They take on significant or substantial caring tasks and levels of responsibility that would usually be associated with an adult. The person receiving care is often a parent but can be a sibling, grandparent, or another relative with a disability who has some chronic illness, mental health problem, or condition requiring care, support, or supervision. More and more conceptual research work shows the importance of “having a common definition” of (young) carers to facilitate their identification as well as to have a common basis in research. Many definitions emphasize the negative outcomes that caring has on children (for example, restricted social and educational opportunities). The United Kingdom has the most extensive body of research and publications on young carers and is the most advanced country in terms of policy responses and legal provision, with a track record of twenty years of research, fifteen years of specific government legislation, and a national network of hundreds of services. Apart from a few other countries (including Australia, Canada, New Zealand, Norway, Sweden, Switzerland, Germany, Austria, and France), most nations and governments have not engaged in identifying and supporting young carers, even though it is likely that 2 to 4 percent of all children take on caring roles within their families. An older group of carers, aged eighteen to twenty-four, are now being referred to as “young adult carers.” This article discusses both groups. A distinction is made here between carers who are under the age of eighteen (“young carers”) and those who are between the ages of eighteen and twenty-four (“young adult carers”) because both groups are at a different developmental stage in their lives and “career” as carers. One group consists of those legally considered “children”; the other, those legally considered “adults.” Although both groups have experiences and needs that are similar, they have important differences that require separate identification and discussion. Moreover, in terms of governmental policy and services, young carers are generally the responsibility of children’s services, whereas young adult carers are the responsibility of adult services (in the United Kingdom, they are the responsibility of adult health and social care services). This distinction has major implications for the delivery of services and interventions for young carers, young adult carers, and their families.
Information Warfare
Authors: Mackey Robert R.
Published: March 2014

Information warfare is a generally Western, late-20th century military term that encompasses a wide range of non-kinetic forms of human conflict. Before the emergence of modern communications technology in the early 20th century, information warfare included only fields such as misinformation, propaganda, and deception. The invention of radio added the new field of electronic warfare, as adversaries attempted to jam, fool, and monitor each other’s military efforts in this new domain. The invention of the microchip, which in turn led to the practical use of computers on the battlefield, ultimately joined the ranks as cyber warfare. Together, these seemingly disparate topics were joined together under information warfare.
Genetic Considerations in Plant Ecological Restoration
Authors: Gustafson Danny J. , Gibson Alexis
Published: March 2014

Ecological restoration is most commonly described as the process of aiding in the recovery of a damaged or destroyed system. In many cases, restoration may not be possible when self-sustaining populations, functions, and trajectories cannot be maintained due to the type of disturbance sustained by a site; in these cases, revegetation or remediation are more achievable goals. The definition of ecological restoration has been expanded to incorporate scientific inquiry into the process of the recovery of a natural range of ecosystem composition, structure, and dynamics. Ecological restoration research spans different levels of organization from genes to ecosystems. Genetic considerations are fundamental to the success of ecological restoration, and considerations of this issue will impact choices from seed source selection to genetic control of ecosystem services. A major decision for restorationists is the use of local versus nonlocal plant material, as well as the mixing of source populations; ideally, these choices can be based on sound population genetic, ecological, and evolutionary theory research. Ultimately, selection of plant material to be used in ecological restoration is driven by the specific project goals, availability and quality of plant materials, site conditions, and scale of the project. Beyond the local versus nonlocal selection issue, genetic issues related to small population dynamics, gene flow in the modern landscape, and gene expression affecting community structure and ecosystem functions can affect the success of ecological restoration activities. This article focuses primarily on plants; however, issues related to genetics of small populations (inbreeding and outbreeding depression, founder effects, and fitness consequences of reduced genetic variation) are important considerations for animal species too. The readings contained within this bibliography include: Ecotypic Variation, Seed Provenance for Restoration, Seed Transfer Zones for Restoration, Seed Provenance for Revegetation, Life History Traits, Moving beyond Neutral Markers, Inbreeding Depression, Outbreeding Depression, Founder Effects, Fitness Consequences of Reduced Genetic Variation, Community and Landscape Genetics, Testing Genotypic Effects on Community and Ecosystem Processes, Evaluating Success, and Genetic Composition and Diversity in Restored Populations.
Pre-Ming Narrative Literature
Authors: McLaren Anne
Published: March 2014

Chinese narrative literature before the Ming period (i.e., before 1368) comprised historical accounts, biographies, myth, ballads and narrative poetry, stories about gods, ghosts and immortals, records of anomalies and strange events, fictional tales based on everyday life, and historical fiction in chronicle format. Histories, biographies, narrative poetry, and myth are usually treated as separate categories, whereas more obviously fictional texts are grouped together under the rubric of xiaoshuo小說 (“sayings about minor events,” fictional writings). This article will deal with works deemed to be xiaoshuo in the Chinese tradition, or works that exhibit qualities similar to xiaoshuo. In the development of Chinese narrative, historical works are given primacy as the paradigmatic Chinese narrative from which fictional works gradually emerged. The influence of historiography on early fiction and the blurring of strict boundaries between the history and fiction is a constant theme in scholarship on pre-Ming xiaoshuo. Throughout the imperial period, fictional works suffered from a loss of prestige due to the attitudes of the ruling elite, whose views reflected the dictum of Confucius that records of matters of the Minor Way (xiaodao小道) are of limited worth and superior men (junzi君子) should not engage in their transmission. Nonetheless, there were men of the elite who composed xiaoshuo-type writings for a range of reasons. These included a wish to entertain their social circle, to display their literary versatility, to record anomalous or supernatural occurrences, or simply as a means of personal expression. The introduction of Buddhism into China from the 2nd century led to the large-scale translation of Buddhist sutras into Chinese, including richly imaginative stories associated with Indian Buddhism. Manuscripts associated with Buddhist preaching were increasingly read and copied by lay people, as evident in the treasure trove of manuscripts discovered at Dunhuang dating back to the 5th century. Dunhuang texts provide early evidence of the popularity of prosimetric narratives (where prose alternates with verse). This later developed into elaborate secular narratives such as the zhugongdiao諸宮調 (a form of storytelling employing narrative, dialogue, and set tunes). Buddhist preaching and text genres left an indelible mark on the development of fiction in China, greatly stimulating the production of texts in the vernacular as distinct from the classical style, and significantly expanding the repertoire of topics and themes. Pre-Ming xiaoshuo texts were reproduced in the Ming period and provided a vast repertoire of stories and themes drawn on repeatedly in fiction and drama throughout the imperial era.
Intraoperative Radiation Therapy in the Management of Gynecologic Malignancies
Authors: Foley Olivia W. , Rauh-Hain Jose A. , Clark Rachel M. , Goodman Annekathryn , Growdon Whitfield B. , Boruta David M. , Schorge John O. , del Carmen Marcela G.
Published: March 2014

Objective:

The aim of this study was to review the experience with intraoperative radiation therapy (IORT) in the treatment of gynecologic cancers at the Massachusetts General Hospital.

Methods:

From January 1, 1994 to December 31, 2011, 32 patients were treated with IORT at Massachusetts General Hospital. Hospital, pathology, and office medical records and radiation oncology records were reviewed. The Kaplan-Meier method was used to generate disease-free survival and overall survival (OS) data.

Results:

In 27 patients (84.4), surgical resection margins were microscopically positive. In 5 patients (15.6%), margins were grossly positive. For patients with microscopic disease, 5-year disease-free survival was 40.9% (57 mo), compared with 9.1% (23 mo) for those with gross residual disease (P=0.001). Five-year OS was also statistically improved for patients with microscopic residual disease, when compared with OS among patients with gross residual disease, 77.3% (93 mo) and 54.5% (40 mo), respectively (P=0.001). The risk of distant metastases in patients with gross residual disease was 87%, compared with 28% in patients with microscopic disease (P=0.02).

Conclusions:

Volume of residual disease before IORT is an important prognostic indicator. Local recurrence and distant metastases were more common among patients with gross residual disease left in situ at time of IORT. Our institutional experience with IORT further supports the importance of complete surgical resection.
Common law environmental protection: the future of private nuisance, Part I
Authors: Charles Palmer Robert
Published: March 2014

Purpose

– This article aims to assess the role of private nuisance as a common law tool for environmental protection, independent of the wider regulatory controls. It evaluates specific areas of the tort that are theoretically unresolved in order to ascertain the potential future role it may play before highlighting the capacity for injunctions to coerce restorative environmental justice.

Design/methodology/approach

– The paper is predominately a classic doctrinal article as it is principally library-based analysing both primary sources (that both pre- and post-date the modern law reporting system) and secondary sources whilst engaging in leading academic commentary.

Findings

– Nuisance developed to a point in the nineteenth century where a “theory of nuisance” emerged, which did not tolerate injury to health or the property of another. Recent judicial activity has visibly adulterated that theory: this article casts doubts on juridical restrictions regarding health and property suggesting they may not withstand the scrutiny of the Supreme Court if, and when, they are tested.

Originality/value

– This paper recognises that nuisance law has a positive future in environmental protection provided that the courts are willing to embrace the historical paradigm which has served the common law in this field broadly well for hundreds of years.
Common law environmental protection: the future of private nuisance, Part II
Authors: Charles Palmer Robert
Published: March 2014

Purpose

– This article continues to assess the role of private nuisance as a common law tool for environmental protection, independent of the wider regulatory controls. It evaluates the decision in Cambridge Water and asks the question whether it would stand as good law before the Supreme Court. It concludes with illustrating the enduring role of the injunction in environmental protection and its capacity to coerce restorative environmental justice. The paper aims to discuss these issues.

Design/methodology/approach

– The paper is predominately a classic doctrinal article as it is principally library-based analysing both primary sources (that both pre- and post-date the modern law reporting system) and secondary sources whilst engaging in leading academic commentary.

Findings

– Nuisance developed to a point in the nineteenth-century where a simple form of the tort was visible. At that juncture, it had an “unchanged” essence that emanated from a strict liability reciprocal identity. Recent judicial activity has visibly adulterated that identity: this article casts doubts on juridical restrictions that assess the conduct of defendants to assess liability. It is suggested that it may not withstand the scrutiny of the Supreme Court if, and when, they are tested. In light of that analysis and considering the potency of injunctions, it is argued that nuisance law potentially has a positive future in environmental protection.

Research limitations/implications

– Owing to the elected research approach, the scope of the article has been necessarily concentrated on succinct areas of a broader subject and viewed in a manner that works alongside the regulatory regime.

Originality/value

– This paper recognises that nuisance law has a positive future in environmental protection especially if the courts are willing to embrace the historical paradigm which has served the common law in this field broadly well for hundreds of years.
Environmentally friendly as a new dimension of product quality
Authors: Kianpour Kamyar , Jusoh Ahmad , Asghari Maryam
Published: March 2014

Purpose

– The purpose of this paper is to extend the existing dimensions of product quality to cover ecological phenomena. It proposes adding a new dimension – environmentally friendly – to the existing dimensions of product quality in order to help solve environmental issues.

Design/methodology/approach

– The main focus of the literature review is on product quality dimensions. The authors discuss each dimension separately to clarify whether there is any consideration given to producing environmentally friendly products which can directly contribute to product quality dimensions. The population of this study was chosen from consumers, since their demands and expectations play a significant role in producing green products. A stratified sampling method was used and the sample size was selected according to the Morgan table of sampling. Factor analysis was conducted on the collected data to determine the underlying factors of product quality.

Findings

– The results indicate that consumers are more concerned about environmental issues in recent decades, and they responded that environmentally friendly is an important part of a product along with other dimensions of product quality which should be considered by manufacturers and producers.

Originality/value

– This research is one of the first studies which explores consumers’ opinions on the demand side to examine environmentally friendly capability as a new dimension of product quality.
Cooperation with suppliers, firm size and product innovation
Authors: Minguela-Rata Beatriz , Fernández-Menéndez Jose , Fossas-Olalla Marta
Published: March 2014

Purpose

– The purpose of this paper is to analyze the effect of technological cooperation with suppliers (TCS) and the firm size on propensity to develop product innovations and on propensity to radical innovations.

Design/methodology/approach

– The study uses data from Business Strategies Survey (ESSE in Spanish). The final sample was composed by 1,952 companies representing the Spanish manufacturing industries. Some control variables were introduced: age, propensity to export and sector technological intensity level. Logistic regression analyses were adopted to analyze the data.

Findings

– The results indicate that those firms that cooperate technologically with suppliers have a greater propensity for product innovation and, specifying, for radical innovations; and the larger firm size, greater the propensity to product innovations. However, radical product innovations depend of some characteristics of firms and environment.

Research limitations/implications

– The sample just focusses on Spanish manufacturing companies. Small firms will benefit more from the TCS.

Practical implications

– Some characteristics of firms and environment can originate some rigidity and take a more conservative attitude. In this sense, large and small firms, as well as, the oldest firms have a more conservative attitude when they carry out radical product innovations.

Originality/value

– The study contributes to product innovation literature and also to the debate regarding firm size and innovation. It distinguishes between radical and incremental innovations. Indeed, some characteristics of firms (such as size or age) and environment should be considered when the firms carry out the innovation process.
Global vs local brands: how home country bias and price differences impact brand evaluations
Authors: Winit Warat , Gregory Gary , Cleveland Mark , Verlegh Peeter
Published: March 2014

Purpose

– The purpose of this paper is to re-conceptualize the distinction between global and local brands, providing a more comprehensive framework, which considers both geographical distribution and ownership. It examines main and interactive effects of consumers’ perceptions of these factors, and studies how ethnocentrism (CET) and price affect brand evaluations, considering a range of price difference thresholds.

Design/methodology/approach

– A preliminary study (n=243) examined main and interaction effects of brand globalness and ownership on consumers’ brand quality attitudes and purchase intentions in four different product categories. The main study (n=558) further explored brand ownership effects by examining the interaction of CET and price differences.

Findings

– The preliminary study confirmed the distinctiveness of brand globalness and ownership. Consumers evaluated global (vs non-global) brands more positively, regardless of brand ownership (local vs foreign). The main study found that effects of price and CET varied considerably across product categories.

Research limitations/implications

– Limitations include the use of student samples from a single country (Thailand), and of scenarios instead of real life purchase decisions.

Practical implications

– The findings suggest that perceived brand globalness positively impacts brand evaluations. Companies may cultivate a global brand image by emphasizing global cues. Local origin allows (global) brands to command a price premium, although this varies across product categories. An emphasis on globalness seems valuable, especially for local brands.

Originality/value

– This research offers a refined conceptualization of brand globalness, a key construct in international marketing. Additional value is provided by studying price effects, which have received limited attention in international marketing, and substantial data collection (total N>800) in an understudied yet important economy (Thailand).
International transfer and perception of retail formats
Authors: Swoboda Bernhard , Berg Bettina , Dabija Dan-Cristian
Published: March 2014

Purpose

– The purpose of this paper is to emphasize the important but neglected role of retail formats in the transfer and positioning decisions of international retailers. The paper examines the role of core and country-specific attributes of particular formats in determining retailers’ local positioning in inter-format competition.

Design/methodology/approach

– Focussing on three distinguished grocery formats (i.e. discounters, supermarkets, and hypermarkets) and using multiple-group structural equation models, the authors conducted consumer surveys in Germany and Romania to evaluate consumer perceptions of the core attributes of those formats and their influence on retail brand equity and consumer loyalty.

Findings

– Although consumer perceptions of core attributes differ between formats in Germany and Romania, most of the core attributes of the formats affect retail brands with equal strength in both markets. Retail brand equity determines loyalty to all formats in both countries.

Research limitations/implications

– Retailers transferring their formats to foreign countries should place particular emphasis on managing the core attributes of a specific format, as these attributes are of paramount importance in establishing a strong brand. Additional country-specific attributes are also relevant to varying extents, depending on the particular format that is used. Assessing causal relationships extends retailer knowledge of the role of format attributes.

Originality/value

– This study proposes a format-specific approach that is novel to international retailing research. The country comparison strengthens the study's implications, considers both a developed and an emerging economy, and accounts for the preference of Western European retailers to expand into Eastern European countries. The paper concludes that format transfer and positioning decisions occur within the boundaries of core format attributes.
Forecasting product returns for recycling in Indian electronics industry
Authors: Agrawal Saurabh , K. Singh Rajesh , Murtaza Qasim
Published: March 2014

Purpose

– The purpose of this paper is to develop a model for forecasting product returns to the company for recycling in terms of quantity and time.

Design/methodology/approach

– Graphical Evaluation and Review Technique (GERT) has been applied for developing the forecasting model for product returns. A case of Indian mobile manufacturing company is discussed for the validation of this model. Survey conducted by the company and findings from previous research were used for data collection on probabilities and product life cycle.

Findings

– Product returns for their recycling are stochastic, random and uncertain. Therefore, to address the uncertainty, randomness and stochastic nature of product returns, GERT is very useful tool for forecasting product returns.

Practical implications

– GERT provides the visual picture of the reverse supply chain system and helps in determining the expected time of product returns in a much easier way but it requires probabilities of different flows and product life cycle. Both factors vary over a period, so require data update time to time before implementation.

Originality/value

– This model is developed by considering all possible flows of sold products from customer to their reuse, store or recycle or landfill. First time this type of real life flows have been considered and GERT has been applied for forecasting product returns. This model can be utilized by managers for better forecasting that will help them for effective reverse supply chain design.
The use and misuse of structural equation modeling in management research
Authors: S. Davcik Nebojsa
Published: March 2014

Purpose

– The research practice in management research is dominantly based on structural equation modeling (SEM), but almost exclusively, and often misguidedly, on covariance-based SEM. The purpose of this paper is to question the current research myopia in management research, because the paper adumbrates theoretical foundations and guidance for the two SEM streams: covariance-based and variance-based SEM; and improves the conceptual knowledge by comparing the most important procedures and elements in the SEM study, using different theoretical criteria.

Design/methodology/approach

– The study thoroughly analyzes, reviews and presents two streams using common methodological background. The conceptual framework discusses the two streams by analysis of theory, measurement model specification, sample and goodness-of-fit.

Findings

– The paper identifies and discusses the use and misuse of covariance-based and variance-based SEM utilizing common topics such as: first, theory (theory background, relation to theory and research orientation); second, measurement model specification (type of latent construct, type of study, reliability measures, etc.); third, sample (sample size and data distribution assumption); and fourth, goodness-of-fit (measurement of the model fit and residual co/variance).

Originality/value

– The paper questions the usefulness of Cronbach'sαresearch paradigm and discusses alternatives that are well established in social science, but not well known in the management research community. The author presents short research illustration in which analyzes the four recently published papers using common methodological background. The paper concludes with discussion of some open questions in management research practice that remain under-investigated and unutilized.
The effect of workplace spirituality on salespeople's organisational deviant behaviours: research propositions and practical implications
Authors: Chawla Vaibhav
Published: March 2014

Purpose

– Recent survey data suggest that salespeople's organisational deviant behaviours such as fudging an expense report, putting off work-related duties to attend to personal things etc. are growing uncontrollably out in the field. Directed towards the goal of mitigating these behaviours, this research attempts to apply the novel perspective of workplace spirituality. Jurkiewicz and Giacalone's value framework of workplace spirituality which consists of ten values (benevolence, generativity, humanism, integrity, justice, mutuality, receptivity, respect, responsibility and trust) is used to propose the theoretical linkages with salespeople's organisational deviant behaviours. The paper concludes with directions for further research, managerial implications and teaching implications.

Design/methodology/approach

– The paper is a conceptual work, which derives research propositions from an extended literature review.

Findings

– It is proposed that the ten values (benevolence, generativity, humanism, integrity, justice, mutuality, receptivity, respect, responsibility and trust) of value framework of workplace spirituality negatively affect salespeople's organizational deviant behaviours.

Research limitations/implications

– Future research can extend the conceptual framework to salespeople's interpersonal and frontline deviant behaviours.

Practical implications

– First, this paper attempts to help sales managers to fight out the epidemic of deviant behaviours by suggesting that adopting workplace spirituality could reduce salespeople's organisational deviant behaviours. Second, by proposing negative effect on organisational deviant behaviours, this paper extends the list of potential benefits of workplace spirituality in sales organisation to suggest that adopting workplace spirituality could be a sound sales strategy.

Originality/value

– This is the first study in marketing literature which attempts to integrate workplace spirituality and salespeople's negative (deviant) behaviours.
Brand positioning strategies for industrial firms providing customer solutions
Authors: Maarit Jalkala Anne , Keränen Joona
Published: March 2014

Purpose

– Despite increasing interest in customer solutions, and the importance of brand management in the B2B context, prior research provides little understanding on brand positioning strategies adopted by solution providers. The present study aims to examine the possible brand positioning strategies for industrial firms providing customer solutions.

Design/methodology/approach

– The empirical part of the present study consists of a multiple case study, involving four industrial firms providing customer solutions. Primary data was gathered by semi-structured interviews from a total of 22 business managers from the case companies.

Findings

– The present study identifies four possible brand position strategies for industrial firms providing customer solutions: customer value diagnostic, global solution integrator, high quality sub-systems provider, and long-term service partner. The identified strategies highlight the tendency of solution suppliers to position their brands around different capabilities that are needed at different phases of the solution delivery process.

Research limitations/implications

– The present study was conducted from the industrial supplier's perspective and is context-bound to companies operating in solution-oriented process and information technology industries.

Practical implications

– Managers need to identify the capabilities that are central to delivering customer value and acquire and/or develop capability configurations that differentiate their brand positioning from competitors.

Originality/value

– Existing literature on branding lacks understanding about the specific characteristics of building brands in solution-oriented B2B contexts. The present study identifies four brand positioning strategies that illuminate the special characteristics of branding customer solutions.
The impact of succession on family business internationalisation
Authors: Meneses Raquel , Coutinho Ricardo , Carlos Pinho Jose
Published: March 2014

Purpose

– The purpose of this paper is to examine the successor's perceptions of the major objective and subjective factors as well as networks that facilitate or inhibit the process of internationalisation of entrepreneurial family firms.

Design/methodology/approach

– Based on a qualitative methodological approach, the current study relies on case study evidence from a sample of six mature entrepreneurial family firms operating in different sectors.

Findings

– Relying on data collected, this study found that the perception of foreign market opportunities; international vision; successor's proactivity; innovative spirit and specific technical knowledge are relevant variables that initiate the process of internationalisation of a family firm within the context of (post-) succession. By contrast, the study did not find high evidence of the importance of speaking a foreign language and educational background. The study also confirmed that a disrupted process, such as succession, may re-position a mature domestic family firm in international markets.

Research limitations/implications

– A major limitation of this study relates to the sample size. Interpretation of these findings and their generalisation should therefore, be made with caution. In terms of future recommendations, an area that deserves particular attention relates to the development and transfer of social capital within family firms.

Originality/value

– This study attempts to fill a gap in the literature, and it particularly tries to understand the successors’ perceptions regarding interrelationships between succession and internationalisation. The findings provide valuable insights for policy makers and managers.
Does family capital outweigh the negative effects of conflict on firm performance?
Authors: L. Hoelscher Mark
Published: March 2014

Purpose

– Scholars have articulated the importance of family capital for successful family business outcomes. In the review of literature, empirical evidence supporting this assertion has been lacking. The purpose of this paper is to offer an empirical study of the relationship between family capital and family business success as well as the moderating effects of conflict to this relationship.

Design/methodology/approach

– Hierarchical regression was used in this study. Using a sample of 299 firms the author investigates the relationship between family capital and family business performance as well as the moderating role of conflict on this relationship.

Findings

– Results support the notion that family capital is a significant predictor of family business performance. Furthermore, the author finds that task conflict moderates the relationship between family capital and family business performance, while relational conflict has no impact on performance.

Practical implications

– The revelation that family capital can lead to a sustained competitive advantage makes the decision to support and nurture it much easier. Also, family capital appears to compensate for ineffective levels of task conflict. Finally, family capital shows much promise in being that rare, valuable, inimitable, and unsubstitutable resource that leads to sustained competitive advantage.

Originality/value

– This research begins the empirical validation process for the theoretical construct family capital as well as exploring the moderating relationship of conflict.
The influence of office type on satisfaction and perceived productivity support
Authors: De Been Iris , Beijer Marion
Published: March 2014

Purpose

– The aim of this research is to determine whether the type of office environment has an impact on satisfaction with the office environment and productivity support.

Design/methodology/approach

– Three office types that are most common in The Netherlands were distinguished: individual and shared room offices, combi offices and flex offices. 11,799 respondents filled out a questionnaire measuring satisfaction with the work environment and its contribution to productivity.

Findings

– Regression analysis was used to investigate whether these factors were influenced by office type. Results show that office type is a significant predictor. While in combi and flex offices people can choose to work at diverse workspaces, people evaluate productivity support, concentration and privacy less positive than people working in individual and shared room offices. In combi offices, but not in flex offices, people are more satisfied with communication than in individual and shared room offices.

Practical implications

– Nevertheless, satisfaction with the organization explains the most variance with regard to satisfaction with the office environment and productivity support.

Originality/value

– In The Netherlands, there are a lot of office buildings with a combi or flexible office concept. The large dataset on which the comparison is based, is a real plus for the research.
Islamic insurance prospects in Tunisia in the wake of the Jasmine revolution
Authors: Echchabi Abdelghani , Ayinde Olorogun Lukman , Azouzi Dhekra
Published: March 2014

Purpose

– The purpose of the study is to examine the willingness (or otherwise) of the Tunisian customers to adopt Islamic insurance services (takaful) and to determine the factors that influence their decisions.

Design/methodology/approach

– Hundred questionnaires are randomly distributed to Tunisian customers, and the data are subsequently analysed using SEM as well as one samplet-test.

Findings

– Overall, the results indicate that the Tunisian customers are willing to adopt Islamic insurance services. Furthermore, compatibility of these services is a determinant factor of their decision.

Originality/value

– This is one of the few studies of customers' behaviour towards Islamic insurance services, and the first to be conducted in the context of Tunisia. Furthermore, the study extends theory of innovations diffusions to a different area of study and a different context, i.e. Islamic insurance and Tunisia, respectively.
The determinants of loan loss and allowances for MENA banks
Authors: Olson Dennis , A. Zoubi Taisier
Published: March 2014

Purpose

– This study aims to examine the determinants of the allowance for loan losses (ALL) and loan loss provisions (LLP) for banks in the Middle East and North African (MENA) region using both a two-stage approach and simultaneous equation system to address the potential problem of estimation bias introduced by estimating the ALL and LLP separately. The paper also tests three competing hypotheses: the earnings management hypothesis, the capital management hypothesis, and the signaling hypothesis.

Design/methodology/approach

– The authors adopt a simultaneous equation and three-stage approaches to test whether MENA banks jointly determine LLP and ALL and the determinants of the two accounts. The sample consists of all available electronic data for 75 banks (451 bank-year observations) in nine MENA countries over the period 2000-2008.

Findings

– Evidence suggests that the two accounts are jointly determined. The results support the earnings management hypothesis – meaning that MENA banks have engaged in year-to-year income smoothing. The authors also find that LLP and ALL provide signals about future earnings.

Research limitations/implications

– The authors acknowledge that the LLP account is only one of many accounts on the income statement that could be used for signaling or to manage earnings, and that the ALL is one of several accounts that could be used for signaling, earnings or capital management. Future studies could examine other accruals for their role in managing earnings, signaling and capital.

Practical implications

– The results indicate that bank managers use LLP and ALL accounts to manage earnings management, policy makers may want to limit the ability of banks to manipulate earnings.

Originality/value

– Prior research on the loan loss accounting practices has been based on single equation models of the determinants of LLP and ALL. An issue that has not been adequately addressed in this literature is that ALL and LLP may be interrelated and jointly determined by banks. If the two accounts are not independent of each other, failure to include one when estimating the other may lead to an omitted variable problem, while including both in the same equation induces a potential simultaneity bias. The study is the first empirical work examining whether ALL and LLP are jointly determined by banks. By jointly estimating LLP and ALL, the study permits an assessment of the magnitude of the potential error from adopting ordinary least squares estimation of a single equation model.
Risk management tools practiced in Islamic banks: evidence in MENA region
Authors: Ben Selma Mokni Rim , Echchabi Abdelghani , Azouzi Dhekra , Rachdi Houssem
Published: March 2014

Purpose

– The main purpose of this study is to investigate in detail the way each risk is being measured and managed by Islamic banks in the MENA region.

Design/methodology/approach

– This research attempts to examine the perceptions of Islamic bankers about the importance of transparency and public disclosure in the understanding of the bank's risk profile. It covers 23 Islamic banks located in the MENA region using self-administered questionnaire.

Findings

– The results show that there are differences in the level of risk perception across funding modes. Also Islamic banks use extensively the traditional tools in mitigating risk.

Practical implications

– The paper discusses and analyses the current practices employed in the risk management of Islamic banks. It identifies the tools and methods used in managing credit risk, market risk, liquidity risk and operational risk by Islamic banks.

Originality/value

– This study aims to extend the existing literature in two ways. First, this paper contributes to the dearth of studies on examination of tools practiced in the risk management by Islamic banks located in the MENA region. Next, this work integrates the methods used in the management of liquidity risk that have not been studied earlier.
The impacts of top management team characteristics on entrepreneurial strategic orientation
Authors: Yang Lin , Wang Danni
Published: March 2014

Purpose

– The paper aims to empirically examine the questions of how top management team (TMT) characteristics, including TMT heterogeneity and vertical dyads differences between TMT and Board Director, influence entrepreneurial strategic orientation, as well as how industry environment and corporate ownership moderate those relationships.

Design/methodology/approach

– The paper designs the panel data on the listed companies of China's Small and Medium-sized Enterprises Board for the period 2006-2010, and uses hierarchical regression analysis and grouping regression analysis when examining the relationships among variables involved.

Findings

– The paper provides empirical insights about how top management team (TMT) characteristics, including TMT heterogeneity and vertical dyads differences between TMT and Board Director, influence entrepreneurial strategic orientation, as well as how industry environment and corporate ownership moderate those relationships. It suggests that, except for TMT educational background, the heterogeneity of TMT age, gender, functional experience, and the vertical dyad differences between TMT and board chairperson significantly and positively impact ESO. Furthermore, industry environment and corporate ownership will moderate the relationship between TMT characteristics and ESO.

Originality/value

– This paper fulfills an identified need to study how top management team characteristics influence entrepreneurial strategic orientation, as well as how industry environment and corporate ownership moderate those relationships.
Social and transitional identity: exploring social networks and their significance in a therapeutic community setting
Authors: Best David , I. Lubman Dan , Savic Michael , Wilson Ann , Dingle Genevieve , Alexander Haslam S. , Haslam Catherine , Jetten Jolanda
Published: March 2014

Purpose

– There is considerable literature indicating the importance of social connectedness and its relationship to wellbeing. For problem substance users, a similar literature emphasises the importance of the transition from a social network supportive of use to one that fosters recovery. Within this framework, the therapeutic community (TC) is seen as a critical location for adopting a transitional identity (i.e. from a “drug user” to a “member of the TC”), as part of the emergence of a “recovery identity” following treatment. The purpose of this paper is to outline a model for conceptualising and measuring identity based on the theories of social identity and recovery capital, and pilots this model within a TC setting.

Design/methodology/approach

– A social identity mapping was used with TC residents to test their identification with “using” and “TC” groups, and their relationship to recovery capital.

Findings

– The network mapping method was acceptable to TC residents, and provided valuable insights into the social networks and social identity of TC residents.

Research limitations/implications

– This paper explores issues around mapping social identity and its potential in the TC and other residential settings.

Originality/value

– The paper integrates a number of conceptual models to create a new framework for understanding transitions in social networks during treatment and reports on a novel measurement method underpinning this.
Assessing young children's intention‐reading in authentic communicative contexts: preliminary evidence and clinical utility
Authors: Greenslade Kathryn J. , Coggins Truman E.
Published: March 2014

Background

Identifying what a communication partner is looking at (referential intention) and why (social intention) is essential to successful social communication, and may be challenging for children with social communication deficits. This study explores a clinical task that assesses these intention‐reading abilities within an authentic context.

Aims

To gather evidence of the task's reliability and validity, and to discuss its clinical utility.

Methods & Procedures

The intention‐reading task was administered to twenty 4–7‐year‐olds with typical development (TD) and ten with autism spectrum disorder (ASD). Task items were embedded in an authentic activity, and they targeted the child's ability to identify the examiner's referential and social intentions, which were communicated through joint attention behaviours. Reliability and construct validity evidence were addressed using established psychometric methods.

Outcomes & Results

Reliability and validity evidence supported the use of task scores for identifying children whose intention‐reading warranted concern. Evidence supported the reliability of task administration and coding, and item‐level codes were highly consistent with overall task performance. Supporting task validity, group differences aligned with predictions, with children with ASD exhibiting poorer and more variable task scores than children with TD. Also, as predicted, task scores correlated significantly with verbal mental age and ratings of parental concerns regarding social communication abilities.

Conclusions & Implications

The evidence provides preliminary support for the reliability and validity of the clinical task's scores in assessing young children's real‐time intention‐reading abilities, which are essential for successful interactions in school and beyond.