bluuebunny/crossref_metadata_2025 huggingface dataset:
Nonlinear evolution and deformation of driven magnetic islands in rotating plasmas
Authors: Ishii Y. , Azumi M. , Smolyakov A.I.
Published: August 2007

Novel features of the rapid growth and the nonlinear dynamics of driven magnetic islands in rotating plasmas are studied by nonlinear magnetohydrodynamics simulations. The transition phase of the magnetic island evolution is found between the rapid growth phase and the Rutherford-like phase in the low resistivity regime. It is shown that the rapid growth of the magnetic island is associated with its deformation that leads to the secondary magnetic island formation around the original X-points. The suppressed state is characterized by the asymmetric deformation of the magnetic island caused by the non-monotonic torque profile within the island separatrix. In the regime of the high magnetic flux input rate, the critical magnetic island width shows weak dependence on viscosity while it noticeably depends on resistivity. It is conjectured that this is a result of the effect of the Alfven type interaction between the rotating plasma and the fast growing external magnetic perturbation.
Control of non-inductive current in Heliotron J*
Authors: Motojima G. , Nagasaki K. , Nosaku M. , Okada H. , Watanabe K.Y. , Mizuuchi T. , Suzuki Y. , Kobayashi S. , Sakamoto K. , Yamamoto S. , Kondo K. , Nakamura Y. , Arimoto H. , Watanabe S. , Matsuoka S. , Tomokiyo T. , Cappa A. , Sano F.
Published: August 2007

Non-inductive currents of electron cyclotron heated plasmas have been examined in the helical-axis heliotron device, Heliotron J. The bootstrap and EC currents were separated by comparing experiments with positive and negative magnetic field. The estimated bootstrap current was found to be affected by the magnetic field configuration. It increases with an increase in the bumpy component of the magnetic field spectrum, which agrees well with a neoclassical prediction calculated using the SPBSC code. The EC current driven by oblique launch with respect to the magnetic field strongly depends on the field configuration and the location of the EC power deposition. The EC current is enhanced when the EC power is deposited on the magnetic axis. The maximum EC current isIEC= −4.6 kA and the current drive efficiency is η =neRIp/PEC= 8.4 × 1016 A W−1 m−2. The flow direction of the EC current depends on the magnetic field ripple structure where the EC power is deposited.
Neutronics analysis for the test blanket modules proposed for EAST and ITER
Authors: Zheng S. , Chen M. , Li J. , Zeng Q. , Lu L. , Li Y. , Ding A. , Hu H.
Published: August 2007

The dual-functional lithium lead-test blanket module (DFLL-TBM) system, which is designated to demonstrate the integrated technologies of both the He single coolant (SLL) blanket and the He-LiPb dual coolant (DLL) blanket, is proposed for testing in ITER to check and validate the feasibility of the Chinese LiPb blankets. Considering the conflict between the limited ITER resources for TBM testing and the requirement of various blanket concepts proposed by the parties, EAST, the superconducting tokamak being operated in China, can serve as a valuable pre-testing platform with some comparable design parameters to ITER for DFLL-TBM. In the contribution, neutronics calculations and activation of the TBMs in EAST are carried out and compared with those in the D–D and D–T phase of ITER. The results from EAST can make an analogy to ITER (to some extent).
Achieving high flux amplification in a gun-driven, flux-core spheromak
Authors: Hooper E.B. , Hill D.N. , McLean H.S. , Romero-Talamás C.A. , Wood R.D.
Published: August 2007

A new means of operating flux-core spheromaks with possibly increased stability, confinement and pulse length is analysed by a resistive magnetohydrodynamic (MHD) model. High amplification of the bias poloidal flux, required to minimize ohmic losses, is achieved by reducing the bias rapidly in a plasma formed at a lower amplification. The plasma separatrix is predicted to expand and incorporate the removed bias flux maintaining the total poloidal flux within the spheromak's flux-conserving wall. MHD energy on open magnetic field lines is reduced, reducing magnetic fluctuation levels. A means of experimental verification is suggested that may point the way to fusion-relevant spheromaks.
Genes under positive selection in Escherichia coli
Authors: Petersen Lise , Bollback Jonathan P. , Dimmic Matt , Hubisz Melissa , Nielsen Rasmus
Published: August 2007

We used a comparative genomics approach to identify genes that are under positive selection in six strains of Escherichia coli and Shigella flexneri, including five strains that are human pathogens. We find that positive selection targets a wide range of different functions in the E. coli genome, including cell surface proteins such as beta barrel porins, presumably because of the involvement of these genes in evolutionary arms races with other bacteria, phages, and/or the host immune system. Structural mapping of positively selected sites on trans-membrane beta barrel porins reveals that the residues under positive selection occur almost exclusively in the extracellular region of the proteins that are enriched with sites known to be targets of phages, colicins, or the host immune system. More surprisingly, we also find a number of other categories of genes that show very strong evidence for positive selection, such as the enigmatic rhs elements and transposases. Based on structural evidence, we hypothesize that the selection acting on transposases is related to the genomic conflict between transposable elements and the host genome.
Quantification of the synaptosomal proteome of the rat cerebellum during post-natal development
Authors: McClatchy Daniel B. , Liao Lujian , Park Sung Kyu , Venable John D. , Yates John R.
Published: August 2007

Large-scale proteomic analysis of the mammalian brain has been successfully performed with mass spectrometry techniques, such as Multidimensional Protein Identification Technology (MudPIT), to identify hundreds to thousands of proteins. Strategies to efficiently quantify protein expression levels in the brain in a large-scale fashion, however, are lacking. Here, we demonstrate a novel quantification strategy for brain proteomics called SILAM (StableIsotopeLabeling inMammals). We utilized a15N metabolically labeled rat brain as an internal standard to perform quantitative MudPIT analysis on the synaptosomal fraction of the cerebellum during post-natal development. We quantified the protein expression level of 1138 proteins in four developmental time points, and 196 protein alterations were determined to be statistically significant. Over 50% of the developmental changes observed have been previously reported using other protein quantification techniques, and we also identified proteins as potential novel regulators of neurodevelopment. We report the first large-scale proteomic analysis of synaptic development in the cerebellum, and we demonstrate a useful quantitative strategy for studying animal models of neurological disease.
Adaptive Evolution Has Targeted the C-Terminal Domain of the RXLR Effectors of Plant Pathogenic Oomycetes
Authors: Win Joe , Morgan William , Bos Jorunn , Krasileva Ksenia V. , Cano Liliana M. , Chaparro-Garcia Angela , Ammar Randa , Staskawicz Brian J. , Kamoun Sophien
Published: August 2007

Oomycete plant pathogens deliver effector proteins inside host cells to modulate plant defense circuitry and to enable parasitic colonization. These effectors are defined by a conserved motif, termed RXLR (for Arg, any amino acid, Leu, Arg), that is located downstream of the signal peptide and that has been implicated in host translocation. Because the phenotypes of RXLR effectors extend to plant cells, their genes are expected to be the direct target of the evolutionary forces that drive the antagonistic interplay between pathogen and host. We used the draft genome sequences of three oomycete plant pathogens, Phytophthora sojae, Phytophthora ramorum, and Hyaloperonospora parasitica, to generate genome-wide catalogs of RXLR effector genes and determine the extent to which these genes are under positive selection. These analyses revealed that the RXLR sequence is overrepresented and positionally constrained in the secretome of Phytophthora relative to other eukaryotes. The three examined plant pathogenic oomycetes carry complex and diverse sets of RXLR effector genes that have undergone relatively rapid birth and death evolution. We obtained robust evidence of positive selection in more than two-thirds of the examined paralog families of RXLR effectors. Positive selection has acted for the most part on the C-terminal region, consistent with the view that RXLR effectors are modular, with the N terminus involved in secretion and host translocation and the C-terminal domain dedicated to modulating host defenses inside plant cells.
Exploring rhetoric: alcohol and Absolut Vodka advertisements
Authors: Kenyon Alexandra J. , Hutchinson Pollyanna L.
Published: August 2007

Purpose

The purpose of this paper is to review current thinking about visual and verbal images used in advertising. It also aims to critique a range of current alcohol advertisements and provides practical analysis of the visual and verbal rhetoric contained within them.

Design/methodology/approach

The article provides three empirical readings of alcohol advertisements. The first reading, presented by the authors, evaluates alcohol advertisements using the taxonomy of rhetoric, introduced by McQuarrie and Mick in 1996. They then offer a second reading of visual rhetoric, shown in the Absolut Vodka “Everything” advertisements, using the Phillips and McQuarrie's typology introduced in 2004.

Findings

The first two qualitative readings of alcohol and Absolut Vodka advertisements show that there is high deviance in advertisements. However, with the introduction of taxonomies, detailed textual interpretations can be made, categorised and commented upon using socio‐cultural cues. In terms of the third empirical reading, of the Absolut “Everything” television advertisement, informants displayed a collective understanding of visual rhetoric that is low in deviance, but a wide variety of interpretations where highly complex rhetoric is used.

Research limitations/implications

The first two readings were completed by the authors, using their own interpretive practice skills, therefore, future research could be completed with informants that are in the target audience and informants that are outside the target audience. The empirical research invited informants that are in the target audience and informants not in the target audience. Future research could be conducted with different audience types and different research methods to gain a rounded picture.

Originality/value

Taxonomies of rhetoric have been created and developed over the years. The introduction of the visual rhetoric typology has given scholars the opportunity to categorise the signs and codes used in advertisements. This paper has used verbal and visual rhetorical taxonomies to highlight the wicked deviations shown in alcohol advertisements. It explores the perceptions of the scholars, with their own deep readings and the perceptions of scholars through depth interviews. This paper's examination of alcohol advertisements does not offer a fixed view of the interpretations that can be gained from rhetoric, it does, however, present insights into the concepts and methodological process for future studies.
Evolution and limitations of primary mathematical models in predictive microbiology
Authors: Li Hao , Xie Guozhong , Edmondson Alan
Published: August 2007

Purpose

Traditional microbiological methods to monitor the growth or survival of microbes are very labour‐intensive and rather expensive and the knowledge acquired is not cumulative. Predictive microbiology as an alternative approach has been developed utilizing mathematical models to predict the microbial inactivation, survival or growth during food processing. The purpose of this paper is to review the evolutions and limitations of primary mathematical models in predictive microbiology.

Design/methodology/approach

Primary models deal with the variation of microbial populations against time under particular environmental and cultural conditions. According to the behaviour of micro organisms during food processing and storage, primary models can be divided into inactivation/survival models and growth models. Literature is reviewed to assess the performance of these mathematical models.

Findings

In order to predict microbial survival or growth curves, some empirical mathematical models have been used. Most of them have no or little microbiological or physiological basis, which make the interpretation of some model parameters difficult and their performances do not match observed microbiological outcomes. To produce a more accurate mathematical model, more mechanisms are necessary to interpret model parameters with a biological basis.

Originality/value

The paper reviews the evolution and limitations of primary mathematical models, which may help future model development.
Corporate governance as a critical element for driving excellence in corporate social responsibility
Authors: Shahin Arash , Zairi Mohamed
Published: August 2007

Purpose

The purpose of this paper is to enhance understanding of corporate governance (CG) in delivering excellence in corporate social responsibility (CSR).

Design/methodology/approach

The paper demonstrates models of CG and the associated elements affecting CSR. It addresses the integration of CSR into management systems through a framework as a process‐based management system and studies the role of leadership style for socially responsible organizations. The paper develops a comprehensive questionnaire that enables organizations to audit their commitment to environment and social responsibility.

Findings

The paper reflects that CG encompasses different internal and external factors, by which management of organizations are influenced. This is also compatible with the new corporate community models, in which investors, the public, customers, employees and associated corporations have a mutual impact on management. The leadership style is also found to play an important role in socially responsible organizations. In this respect, transformational leader seems to be more effective, compared with manager and transactional leader. The paper suggests that organizations should audit their CG capabilities towards CSR, based on a proposed questionnaire in order to drive excellence in CSR.

Originality/value

The paper provides a comprehensive study to help understand key elements of CG and CSR and proposes a new questionnaire to organizations for assessing how far they are able to move towards socially responsible organizations.
Economic size and performance of dispersed and clustered small scale enterprises in India
Authors: Narayana M.R.
Published: August 2007

Purpose

The purpose of this study is the empirical measurement and analysis of economic size and performance of dispersed and clustered small‐scale enterprises (SSEs) in India.

Design/methodology/approach

Methodology is descriptive and comparative, using a combination of different official databases. Economic size is measured by distribution of SSEs by employment, output, fixed capital investment, and export variables. Measurement of economic performance is focused on output/capital ratio, output/labour ratio, and labour/capital ratio.

Findings

The results offer evidence for economic diversity in the size compositions and performance variations of dispersed and clustered SSEs; and bigger economic size and higher economic performance of clustered than dispersed SSEs.

Research limitations/implications

Subject to the comparability of economic structure, the results and implications for India are of relevance for promotion and development of clustered SSEs in other developing countries.

Practical implications

From the viewpoint of policy formulation, the results offer a strong empirical basis for a cluster approach rather than a dispersed approach for promotion and development of SSEs in India. The cluster approach has implications for establishing linkages between formal and informal SSEs and for elimination of smallness of dispersed SSEs.

Originality/value

The paper provides a comparative analysis of economic size and performance of the dispersed and clustered SSEs by consolidating the diverse databases in India.
Social responsibility in India towards global compact approach
Authors: Das Gupta Aruna
Published: August 2007

Purpose

This paper sets out to explore the trends of social responsibility of the corporate sector in India.

Design/methodology/approach

The methodology being followed in the paper is exploratory in nature as data are scanty. An analysis has been done on an overall score drawn from a structured questionnaire being administered.

Findings

Trends in socially responsible initiatives are both positive and crucial in nature in India.

Research limitations/implications

The vastness of the corporate activities in a big country like India, on the one hand, and the scanty data availability, on the other, lead to issues being restricted in some sectors.

Practical implications

This research has a tremendous effect on society with respect to the CSR approach being conceived, adopted and initiated by UN Global Compact.

Originality/value

The paper has touched on the cutting‐edge research initiatives in the field of CSR.
Critical evaluation of growth strategies: India and China
Authors: Basu Parikshit K.
Published: August 2007

Purpose

This paper aims to attempt to compare the development strategies and achievements of India and China in the last 50 years and to analyse the challenges lying ahead if the trend continues.

Design/methodology/approach

The paper critically evaluates the growth strategies of the two economies. Changes in approaches, achievements and failures are analysed using materials from past research and secondary data. Impacts of economic reform process and economic management capabilities have been evaluated. Critical analysis is the main approach of the paper.

Findings

Based on the experiences of economic growth so far with reformed and open economies, India can learn several things from China. China has achieved better results based on investment‐driven export‐oriented policies that may not be sustainable in the long run. It has so far ignored the socio‐political issues, which can have very serious consequences in the future. Relatively slower economic growth in India is based on stronger socio‐economic foundations. Mutually beneficial economic cooperation between the two economies and rising interdependence with regional and global powers should provide a better future.

Originality/value

The paper provides a comprehensive picture of strategies, outcomes and possibilities. It links past development strategies to future challenges. It may be of value to researchers and policy makers in both economies while considering future directions.
Corporate governance models
Authors: Yeoh Peter
Published: August 2007

Purpose

Poland along with other members of the transition economies of Central and Eastern Europe (CEE) have adopted a hybrid corporate governance model, which draws inspirations from both the insider‐oriented system as exemplified in Germany and the outsider‐oriented system as exemplified in the UK. The paper aims to examine the effectiveness of the transplantation process in Poland.

Design/methodology/approach

The paper looks at common actual practices prevailing in the country itself and compares this with those in Germany and the UK. The research approach relies on a limited case analysis, drawing data primarily from the public domain.

Findings

Poland's hybrid corporate governance system appears to align with the country's socio‐economic‐legal framework and also takes into account the common positive features found in both the insider‐oriented system and the outsider‐oriented system; and in particular the emphasis on transparency and accountability, proper corporate asset management, and investors’ protection safeguards. However, it would appear that the process of corporate governance monitoring and enforcement in Poland may need to be improved. It is also observed that Poland is increasingly looking towards the Anglo‐Saxon model of corporate governance as it developed its own system, largely because of the relatively greater success of the latter, the influence of influential global institutional investors in Continental Europe, and the diminishing influence of the German model, which itself is now contemplating fundamental reforms.

Practical implications

The transition economies of CEE like Poland requires the practice of sound corporate governance to ensure more efficient mobilisation of their economic resources.

Originality/value

The paper shows that good corporate governance should help to attract more foreign investments into transition economies to help accelerate growth and enhance their balance of payments positions; and reduce gradually the extent of state involvement in the business sector.
Human resource development and organizational values
Authors: Hassan Arif
Published: August 2007

Purpose

Organizations create mission statements and emphasize core values. Inculcating those values depends on the way employees are treated and nurtured. Therefore, there seems to be a strong relationship between human resource development (HRD) practices and organizational values. The paper aims to empirically examine this relationship.

Design/methodology/approach

The study measured employees' rather than management perspective. A sample of 239 employees from eight organizations responded to a questionnaire which measured the effectiveness of employee development practices and cherished organizational values.

Findings

HRD practices like potential appraisal and promotion, learning/training, performance guidance and development were positively related to organizational values of collaboration, creativity, quality, delegation, and humane treatment. However, performance appraisal system, career planning, and contextual analysis variables were negatively associated with values such as trust and creativity.

Research limitations/implications

The study was exploratory in nature. Further studies are needed on a larger sample to examine why some HRD practices like performance appraisal, career planning and contextual analysis contributed negatively to organizational values such as trust and creativity.

Practical implications

The result of the study can be useful in designing effective employee development programs that promote cherished organizational values.

Originality/value

Little empirical knowledge exists on HRD and organizational values linkages in the context of transitional economies like Malaysia. The paper makes a modest attempt to fill the gap.
Evaluation of the effects of vocational choice and practical training on students' employability
Authors: Kagaari James R.K.
Published: August 2007

Purpose

The purpose of this article is to demonstrate the need for Kyambogo to pay special attention to students' vocational choices, university based training and employability.

Design/methodology/approach

The sample of 46 final year students, 90 graduates and 50 supervisors using cross sectional survey design was used to collect data.

Findings

The paper reveals that factors such as government policies and regulations, people we interact and relate with for instance, parents, teachers, peers and other factors like our aspirations, interests, subjects studied at school have a significant bearing on our vocational choices. Practical training, curriculum followed in teaching and industrial training are relevant for electrical graduates in their preparation for employment challenges.

Practical implications

This paper calls for involvement of stakeholders in design, implementation and evaluation of the university curriculum. That there should be vigorous and rigorous regular evaluation of training of electrical engineers to meet the ever‐changing needs of employers.

Originality/value

This paper presents a new approach to critical thinking young adulthood vocational choices, university based‐training and employability of electrical engineering graduates.
Project execution game (PEG): training towards managing unexpected events
Authors: Zwikael Ofer , Gonen Amnon
Published: August 2007

Purpose

Games are an effective teaching and classroom training tool, since they allow students to practise real‐life events. In the area of project management, most games focus on the planning phase of a project. The current paper aims to describe a new game, called PEG – Project Execution Game. The uniqueness of this game is its focus on real world problems during the project's execution.

Design/methodology/approach

The Project Execution Game provides the “players” with a set of realistic, but unexpected events that occur during a project, in order to enhance their problem‐coping capabilities and decision‐making skills as well as hone their general reactions. The game is designed for either one or several teams competing among themselves. The game's validity was tested on 185 undergraduate students in their advanced project management course. Statistical results about the simulation's contributions are presented in relation to several aspects of project management.

Findings

The conclusion from the study is that a game is an effective tool for teaching the unstructured area of project execution, and gives the student a taste of real‐life experience.

Practical implications

The Project Execution Game can be implemented with students in project management training sessions. With this game, the students gain more practical relevant experience, as compared to alternative teaching techniques. Furthermore, the game can be used in organizational training to improve project managers' techniques and experience in reacting to unexpected events. Finally, it can also be used with project managers practising before the actual execution of a big project.

Originality/value

This paper suggests effective and interesting ways of teaching project management in order to better train project managers. By simulating realistic competitive conditions, the concepts learned and solutions generated in the classroom can be transferred to the outside business environment.
Playing the zero‐sum game with diversity: who's the worthiest of them all?
Authors: Wolburg Joyce M.
Published: August 2007

Purpose

This article confronts the contradictory ideas surrounding diversity and the inconsistent efforts at embracing it. It aims to explore the reasons why marketing, recruitment, and philanthropic efforts differ for various groups, particularly African Americans, Hispanics, Asian Americans and Native Americans.

Design/methodology/approach

This article examines data from published research, personal interviews, and government statistics to have a clearer picture of the myths and facts surrounding each group.

Findings

Some groups can be reached more efficiently by marketers than others. Some groups are more likely to receive support motivated by affirmative action efforts than others, particularly those that have been historically underrepresented. Still others may draw greater support from philanthropic organizations. A complex set of factors including stereotypes and misplaced thinking may make some groups appear more “worthy” of support than others.

Practical implications

Marketers, employers, recruiters on college campuses, managers of philanthropic organizations, and members of diverse groups can gain a better understanding of the different motivations for support, which helps set more realistic goals and strategies, and subsequently may increase levels of support.

Originality/value

The article calls for an end to misplaced thinking about diversity efforts as a zero‐sum game in which the support of one group takes something away from another.
Impact of status brand strategy on materialism in Thailand
Authors: Sangkhawasi Thirarut , Johri Lalit M.
Published: August 2007

Purpose

The paper aims to investigate the influence of status brand strategy of Mercedes Benz on materialism.

Design/methodology/approach

Materialism level and perceived status associated with status brands are measured amongst Bangkok people. The correlation between the two shows the nature and the extent of the impact of the strategy on materialism.

Findings

Status brand strategy promotes materialism at a moderate level. Older and low to middle income people are susceptible to the impact of the strategy. The three characteristics of the brand – symbolic meaning, quality, and emotional appeal – show a strong impact on materialists.

Research limitations/implications

This paper focuses on the Bangkok population and a single status brand. The analysis does not distinguish between the perception of the owner and non‐owner of the brand.

Practical implications

The findings point to adopting appropriate marketing strategies. These are: use direct marketing channels, expand product range to introduce affordable products, and communicate against bad connotation of materialism.

Originality/value

This paper calls for a reexamining of the impact of status brand strategy in escalating materialism. The findings will help in implementing strategies to discourage excessive materialism.
Consumer opinion and effectiveness of direct‐to‐consumer advertising
Authors: Spake Deborah F. , Joseph Mathew
Published: August 2007

Purpose

The purpose of the paper is to look at the relationship between attitudes toward direct‐to‐consumer (DTC) advertising and its impact on consumer requests for a particular drug.

Design/methodology/approach

A sample of 154 consumers completed the survey on‐site at a pharmacy while waiting for their prescription(s) to be filled. Based on exploratory research (focus groups), survey items were developed to capture opinions of pharmaceutical advertising as well as the influence of DTC advertising on consumer behavior.

Findings

The findings show that consumers are skeptical of DTC advertising and believe that not enough information is provided about these products. Despite the high level of exposure and the opinions that these ads were effective and informative, few respondents believed that the ads motivated them to request these drugs or put them on a more equal footing with their physician.

Practical implications

The results provide useful information to policy makers, drug companies and researchers. Even though consumers appear to be critical of DTC advertising oversight, these ads appear to motivate consumers to seek more knowledge about drugs or medical conditions mentioned in the ads and request prescriptions from physicians.

Originality/value

This research fills an identified gap in the literature on DTC advertising and its impact on consumer decision making. Limited research has been done on the relationship between consumer perceptions of DTC advertising and its impact on consumer requests for pharmaceutical products.
An assessment of customer service in business‐to‐business relationships
Authors: Zolkiewski Judy , Lewis Barbara , Yuan Fang , Yuan Jing
Published: August 2007

Purpose

The purpose of this paper is to develop a deeper understanding of customer service/service quality in business‐to‐business contexts.

Design/methodology/approach

An in‐depth case study was used to discover the perceptions of both key individuals in the supplying company and key customers.

Findings

The paper shows that that customer service/service quality in a business‐to‐business context is a complex and multifaceted issue, the different parties in a relationship have differing perceptions of what constitutes service quality and that actors from the wider network can have an impact on perceptions of service quality.

Research limitations/implications

This work is tentative in nature so it is not possible to generalise the findings to a wider context. However, it suggests that this area needs much more detailed and in‐depth investigation.

Practical implications

Managers need to be aware of the complexity of customers' service quality perceptions in a business‐to‐business context. They must consider dynamics, actions of other actors and how best to demonstrate their expertise and experience.

Originality/value

The findings of this research, although only exploratory, are significant because they are one of the few pieces of research into business‐to‐business service quality in which perceptions of quality from both sides of the dyad are collected and analysed.
The shift in sales organizations in business‐to‐business services markets
Authors: Sharma Arun
Published: August 2007

Purpose

The purpose of the paper is to examine shifts in sales organizations utilized to sell services to business‐to‐business customers. The paper also examines the changes expected in personal selling and sales management.

Design/methodology/approach

Extant academic literature and emerging practices are examined to determine trends.

Findings

The paper suggests that the traditional service‐focused sales organization is evolving in two distinct directions. First, enhanced sales automation is resulting in a reduction in salespeople's contact with customers. Second, an enhancement in the level of customer contact is leading to a growth of customer‐focused sales organizations and an increase in global account management teams.

Research limitations/implications

Additional research is needed in this area.

Practical implications

Changes are required in the manner in which personal selling and sales management is practiced in organizations. Firms need to make these changes or their sales forces will be less efficient and less effective.

Originality/value

This important area is very infrequently examined in literature. This is the first attempt to examine this area.
The role of trust in financial services business relationships
Authors: Tyler Katherine , Stanley Edmund
Published: August 2007

Purpose

The purpose of this article is to investigate trust in financial services business markets.

Design/methodology/approach

The article provides qualitative research, based on 147 in‐depth interviews with corporate bankers and their clients.

Findings

The article finds that perceptions of trust and the operationalisation of trust were asymmetrical across the dyads and segments. Small companies were more trusting than large corporates. Bankers used calculative and operational trust and were cynical about their counterparts' trustworthiness. Bankers were quick to eliminate clients from their portfolio who did not, in their view, provide full disclosure of pertinent facts.

Research limitations/implications

There may be different findings for other cultural contexts and financial service industries. The article encourages research in other contexts and industries and provides a platform to encourage this.

Practical implications

The article provides guidelines for bankers and their clients to understand the importance of trust in their relationships, and to understand how it is operationalised differently by the counterparts.

Originality/value

There are few studies of trust in either services business markets, or financial services business markets. Therefore, this article makes a valuable contribution. It also provides a critical review and integrates the literature on trust as applied to financial services business markets.
A re‐examination of the relationship between value, satisfaction and intention in business services
Authors: Whittaker Graham , Ledden Lesley , Kalafatis Stavros P.
Published: August 2007

Purpose

The objectives of this paper are twofold: to add to the debate regarding conceptualisation and operationalisation of value within a professional service domain, and to contribute to the relatively sparse literature dealing with the functional relationship between determinants and outcomes of value with specific emphasis on the value to satisfaction and intention to re‐purchase relationship in professional services.

Design/methodology/approach

A theoretically grounded model has been developed that comprises three antecedents of value (conceptualised as a higher order construct of six dimensions) and satisfaction both of which impact on intention. The model has been tested, using partial least squares, on 78 responses obtained through an email survey carried out amongst executives of the top 300 UK‐based companies listed in the Times 1,000.

Findings

The results indicate that although perceived value is a multi‐dimensional construct treating value as a unified construct may lead to confounding effects. Although further research is needed it is suggested that different dimensions of value act at different levels of the value hierarchy and differentially reflect process and outcome value creation forces in professional services.

Originality/value

This paper adds to the debate surrounding conceptualisations of the value construct by offering empirical support as to its formative nature. Furthermore, this is the first attempt to examine differences in the nomological relationships of value when it is treated as a single higher order construct and when the higher order structure of value is relaxed allowing its dimensions to directly interact with antecedents and consequences.
Segment differences in the asymmetric effects of service quality on business customer relationships
Authors: Stan Simona , Evans Kenneth R. , Wood Charles M. , Stinson Jeffrey L.
Published: August 2007

Purpose

The purpose of this article is to explore the possible negative asymmetric effects in the impact of service quality on the satisfaction and retention of different customer segments in a professional business services context. Negative asymmetry means that a lower than average service quality evaluation has a stronger effect on customer satisfaction and retention than a higher than average evaluation.

Design/methodology/approach

The article provides a survey of 124 business customers of a Midwestern radio advertising services provider, preceded by nine in‐depth interviews with account reps of the advertising firm and two focus groups with business customers.

Findings

Along the service quality dimensions – customer satisfaction – retention chain, there are significant negative asymmetric effects and the mediating role of satisfaction varies widely. There are important differences across customer groups: service outcomes are most important determinants of customer satisfaction for large and relatively newer accounts; functional quality dimensions (empathy) are most important factors for small and relatively mature accounts.

Research limitations/implications

Surveying customers of one organization in one industry reduces the generalizability of the findings. The study employed only two segmentation variables, while many other variables could be investigated. The focus is on the asymmetric effects of service quality; other factors, such as costs, were not considered.

Practical implications

Managers should invest resources in improving low performance in the service quality dimensions with strongest impact on customer satisfaction and highest negative asymmetry. The identified segment differences suggest the need to achieve strong results for large accounts and relatively new accounts. The customer relationship is most important for small accounts and relatively mature accounts. Maintaining service reliability is critical for small and new account retention.

Originality/value

This study is a first effort to explore the differences in effects across service quality dimensions and customer segments in a professional business service context. The findings indicate that aggregating customers and the service quality measurement can offer misleading information to managers.
Intellectual capital, management accounting practices and corporate performance
Authors: Tayles Mike , Pike Richard H. , Sofian Saudah
Published: August 2007

Purpose

The purpose of the paper was to examine whether, and in what way, managers perceive that the level and shape of intellectual capital (IC) within firms influences management accounting practice, specifically, performance measurement, planning and control, capital budgeting, and risk management. It also explores whether such firms are better able to respond to unanticipated economic and market changes and achieve relatively higher performance within their sector.

Design/methodology/approach

The paper is based on the results of a study conducted in Malaysia through a questionnaire survey in 119 large companies with varying levels of IC and selected interviews with both accounting and non‐accounting executives in a subset of them.

Findings

The findings in the paper suggest some evolution in management accounting practices for firms investing heavily in IC. The findings are discussed and further explored through interviews in some of the firms analysed.

Research limitations/implications

The limitations of survey research in this paper are acknowledged, however these are ameliorated by confirmatory insights from the interviews. Further research could be carried out using more extensive case studies in companies, perhaps longitudinally, or undertaken using sector focused surveys.

Practical implications

It is important to show in the paper that management accounting systems reflect the strategic orientation of the companies concerned. Where a greater focus on intangibles and intellectual capital occurs it may require a different emphasis on management accounting practices compared to companies where they do not feature strongly. It is important that management recognise and act on this in order to improve corporate performance.

Originality/value

The paper shows that it is widely recognised that (IC), whether in the form of knowledge, experience, professional skill, good relationships, or technological capacity is a major source of corporate competitive advantage. Whilst the literature places considerable attention on the valuation, measurement and reporting of IC for external reporting purposes, far less attention has so far been given to the implications of IC for managerial accounting practice. This paper addresses this omission.
Public sector accrual accounting: institutionalising neo‐liberal principles?
Authors: Ellwood Sheila , Newberry Susan
Published: August 2007

Purpose

The purpose of this paper is to examine the role of public sector accounting in implementing neoliberal reforms.

Design/methodology/approach

The proposition that the adoption and development of accrual accounting in the public sector is a technical development intended to improve transparency and accountability is investigated. The paper compares the development and use of accrual accounting in public sector financial management reforms in the UK and New Zealand.

Findings

The findings in this paper suggest that in both countries, accrual accounting, as developed, also provides a means to reduce the government's role to that of procurer of services and enforcer of rules set by others, thus advancing a controversial privatisation and trade liberalisation agenda which is consistent with neo‐liberal principles.

Research limitations/implications

The paper shows that in contrast to more usual claims about the need for accrual accounting to provide a “read across between the sectors” or that public interest motives assure the neutrality of accounting, seemingly technical accrual accounting developments seem to function as a political tool to aid a controversial political agenda. There is a need to look at the overall effect of public sector financial management reforms and the role of, and implications for, accounting standard‐setters.

Originality/value

The information in the paper applies to accounting the new political economics literature on agenda control and information based structures where control is achieved through information asymmetries.
Accounting for the nation‐state in mid nineteenth‐century Thailand
Authors: Constable Philip , Kuasirikun Nooch
Published: August 2007

Purpose

The purpose of this paper is to examine the relationship between accounting and the early roots of the nation‐state in mid nineteenth‐century Siam/Thailand.

Design/methodology/approach

First, the paper examines the theoretical inter‐relationship between accounting and nationalism. Second, it relates this theoretical understanding to a study of the changing concepts, methods and structures of indigenous Siamese accounting at a time of transition when foreign mercantile influence was beginning to have an impact on the mid nineteenth‐century Siamese economy. Third, the paper analyses how these accounting structures and practices came to constitute a socio‐political instrument, which contributed to the administrative development of a Siamese dynastic state by the mid nineteenth‐century. Finally, the paper studies the ways in which this dynastic state began to promote national characteristics through the use of its accounts to create a sense of Siamese cultural identity.

Findings

The findings emphasise the important role of accounting in the construction of political and national identity.

Originality/value

This inter‐disciplinary paper highlights a general neglect in the accounting literature of the instrumental role of accounting in nation‐state formation as well as offering a re‐interpretation of Thai historiography from an accounting viewpoint. Moreover as an example of alternative accounting practice, this paper provides an analysis of indigenous accounting methods and structures in mid nineteenth‐century Siam/Thailand at the point when they were becoming increasingly influenced by foreign mercantilism.
Risk reporting by the largest UK companies: readability and lack of obfuscation
Authors: Linsley Philip M. , Lawrence Michael J.
Published: August 2007

Purpose

The purpose of this paper is to examine risk disclosures by UK companies within their annual reports. Tests are performed to measure the level of the readability of the risk disclosures and to assess whether directors are deliberately obscuring bad risk news.

Design/methodology/approach

The paper draws upon methodologies developed in prior empirical studies of annual report readability. Thus it uses the Flesch Reading Ease formula to measure the readability of the risk disclosures and coefficients of variation are used to measure obfuscation. A content analysis approach is adopted to identify risk disclosures.

Findings

The paper finds that the mean Flesch reading ease ratings for the sample companies are all below 50 indicating that the level of readability of the risk disclosures is difficult or very difficult and this supports prior research examining the readability of sample passages in annual reports. No evidence is found to suggest that directors are deliberately obfuscating or concealing bad risk news through their writing style.

Research limitations/implications

The paper also finds that the Flesch reading ease ratings measure the readability, not the understandability, of disclosures and whilst actions can be taken to minimise problems associated with reliability when performing content analysis they cannot be wholly eliminated.

Practical implications

The paper shows that there have been calls for improved risk disclosures to enable stakeholders to better understand a company's risk position. Requiring directors to issue extra risk information will not, however, lead to enhanced risk communication unless the readability of the risk disclosures is also improved.

Originality/value

In this paper it is shown that there have been no prior studies that focus upon testing for readability and obfuscation in risk disclosures. It is important that transparent risk information is provided to the marketplace and therefore this study is valuable in its examination of the clarity of communication of published risk information.