bluuebunny/crossref_metadata_2025 huggingface dataset:
Organisational commitment, role tension and affective states in audit firms
Authors: Garcia Alice , Herrbach Olivier
Published: March 2010

Purpose

The purpose of this paper is to investigate the relationships between auditors' organisational commitment, role tension and affective states at work.

Design/methodology/approach

The paper is based on a questionnaire survey of 150 Big Four auditors and a two‐step longitudinal design.

Findings

The results show that auditors experience both significant positive (such as pride) and negative (such as irritability) workplace affect. Moreover, organisational commitment is correlated with auditors' experiencing more frequent positive affect at work, while role conflict is correlated with experiencing more frequent negative affect.

Research limitations/implications

Affect was not measured in real time, but through self‐reports. Future research could study how and under what conditions auditors experience positive and negative emotions.

Originality/value

This is one of the few studies that has sought to research the affective dimension of audit work.
Investor reactions to disclosures of material internal control weaknesses
Authors: Ittonen Kim
Published: March 2010

Purpose

The purpose of this paper is to examine investor reactions to material internal control weakness disclosures. In particular, the abnormal returns, the change in volatility, and the change in systematic risk are analyzed around auditors' material weakness reports.

Design/methodology/approach

The sample consists of 342 firms with initial Sarbanes‐Oxley Act, Section 404 weakness disclosures issued between 2005 and 2007. The paper uses three measures for investor reactions: abnormal returns and the change in volatility and systematic risk. The hypotheses of the paper are investigated using univariate analysis.

Findings

The initial results imply surprisingly that the material weakness disclosure is good news to investors. However, after controlling for the preceding management's internal control disclosure, the results show that the abnormal reaction is positive only when the audit report is consistent with the preceding management report. In addition, the results show a significant change in volatility after the auditor's weakness disclosure.

Research limitations/implications

These results imply that the investor reactions to auditors' material weakness disclosures depend on the content of the preceding report issued by management: there is a positive reaction if management has identified and reported the existing material weaknesses before the auditor, and a negative reaction when management has failed to identify or report the material weaknesses before the auditor.

Originality/value

The findings of this paper emphasize that the value of the information contained in the auditors' material internal control weakness disclosures vary significantly depending on management disclosures.
The relationship between accounting students' love of money and their ethical perception
Authors: Elias Rafik Z. , Farag Magdy
Published: March 2010

Purpose

The purpose of this paper is to investigate how accounting students view cheating actions inside and outside the classroom. It relates the love of money, a psychological variable, to the ethical perceptions of accounting students by examining their cheating perceptions.

Design/methodology/approach

A survey is developed based on cheating actions and the love of money scales and administered to 213 undergraduate and graduate accounting students in two universities in the western US students' perceptions of cheating are measured. Students are classified according to their love of money as money‐worshippers, money‐repellants, or careless money‐admirers.

Findings

Accounting students view cheating actions outside the classroom as more unethical than cheating actions inside the classroom. The love of money is significantly related to perceptions of cheating. Money worshippers view cheating actions as more ethical followed by money‐admirers and money‐repellants who view such actions as more unethical.

Research limitations/implications

The surveyed students may not be representative of all students in the USA. In addition, perceptions of cheating may not determine cheating behavior.

Practical implications

Instructors should continue to emphasize the importance of ethical behavior. Future employers should consider the love of money as an important psychological variable related to ethical perception in their hiring decisions.

Originality/value

Previous research founds that classroom cheating can be used to predict future workplace cheating among accounting employees. The study is the first to examine the relationship between the love of money and cheating among accounting students.
Can private pensions be trusted? A cross‐national review
Authors: Hyde Mark , Dixon John
Published: March 2010

Purpose

For much of the scholarly literature regarding retirement, private pensions are incapable of engaging the trust of those who depend on them. However, this appraisal is flawed by its one‐dimensional emphasis on the importance of social solidarity to trust. The purpose of this paper is to develop an assessment of the private sector against a broader range of contingencies that may impact on public confidence in pensions.

Design/methodology/approach

This task is approached by reporting the findings of a cross‐national comparative study of existing mandated private pension provision. The country‐specific arrangements are compared in terms of the programme design requirements of six trust benchmarks.

Findings

A reliance on the private sector is not necessarily incompatible with trust in retirement provision. Its trust‐enhancing potential is exemplified by the design of mandated private pensions in Switzerland and the UK.

Research limitations/implications

Programme design is not the only important influence on public confidence in pensions. Furthermore, the weighting of the benchmarks and their corresponding design features needs further consideration.

Practical implications

The evaluation provides a foundation for cross‐national policy learning and transfer, by highlighting elements of the design of mandated private pensions that are compatible with trust.

Originality/value

Unlike much of the scholarly work in this field, the assessment defines and operationalises trust in terms of a comprehensive range of contingencies that may impact on public confidence in pensions. Building on this foundation, it provides the first cross‐national review of the capacity of private pensions to build and sustain trust.
Development of Zakah and Zakah coverage in monotheistic faiths
Authors: Samad Abdus , Glenn Lowell M.
Published: March 2010

Purpose

The unity of Divine Law is reflected in monotheistic faiths having their origin with Prophet Abraham (pbuh), but later divided into three major religions: Judaism, Christianity, and Islam. There is a unity of Divine practice in a variety of areas among these monotheistic faiths. One such area is Zakah, in Islamic tradition, and often characterized as “the poor due” in Christianity and Judaism. By whatever name, Zakah or “the poor due,” is an important Divine institution in all three monotheistic faiths. The purpose of this paper is to trace and examine the development of the Zakah institution and Zakah type coverage in those faiths.

Design/methodology/approach

First, the paper provides a brief description of the meaning and objectives of Zakah (the poor due) and the group of people who have been described as worthy to receive Zakah. Additional sections trace the development of Zakat (the poor due) in Islam, Judaism, and Christianity. Finally, some conclusions are presented for the consideration of the reader.

Findings

The administration and process for distribution of Zakah in contemporary Muslim states varies depending on the school of Islamic thought most prevalent in that society and the level of theocratic involvement of the government in those societies.

Originality/value

This paper usefully examines the development of the Zakah institution and Zakah type coverage in the three monotheistic faiths.
Socio‐economic conditions of child labor
Authors: Abdul Hai Akhtar , Fatima Ambreen , Sadaqat Mahpara
Published: March 2010

Purpose

The purpose of this paper is to explore the extent and the effect of socio‐economic and demographic factors that lead to the phenomenon of child labor in the fishing sector of Balochistan (province of Pakistan).

Design/methodology/approach

In order to explore the objectives, the paper first develops simple hypothesis followed by descriptive and regression analysis.

Findings

The findings of the paper show that in the coastal areas about 30 percent of the children are involved in fishing. It is observed that the main cause of child labor is not poverty it comes out to be low quality of education, lack of job opportunity, and lack of development.

Research limitations/implications

The data used for the assessment cover wide‐spread coastal areas but still have some limitation for several reasons. First, it is rapid assessment done to gain the first hand knowledge about the extent of child labor and their socio‐economic culture they belong too. Second, the official data do not include information on education and employment facilities in these towns. Thus, severity may not be truly reflected.

Practical implications

Education with training needed to improve fishing skill may help in this regard. The state of education also needs improvement as high illiteracy and dropout rates reflect inadequacy.

Originality/value

Extent of child labor in these towns is not reported by any official statistics. This paper attempts to provide the picture of the severity of the problems and its probable causes.
Photochromic properties of 1′,3′,3′‐trimethyl‐6‐nitrospiro[2H‐1‐benzopyran‐2,2′‐indoline] doped in PMMA and epoxy resin thin films
Authors: Bahajaj A.A. , Asiri A.M. , Alsoliemy A.M. , Al‐Sehemi A.G.
Published: March 2010

Purpose

The purpose of this paper is to evaluate the photochromic performance of photochromic compounds in polymer matrices.

Design/methodology/approach

The poly(methyl methacrylate) (PMMA) and epoxy resin doped with photochromic spirobenzopyran were prepared and the effects of ultraviolet (UV) irradiation were studied using spectrophotometer. The reversible reaction was effected using white light. Photochemical fatigue resistance of these films was also studied.

Findings

Irradiation of colourless 1′,3′,3′‐trimethyl‐6‐nitrospiro[2H‐1‐benzopyran‐2,2′‐indoline] spiropyran (SP) doped in PMMA and epoxy resin with UV light (366 nm) results in the formation of an intense purple‐red coloured zwitterionic photomerocyanine (PMC). The reverse reaction was photochemically induced by irradiation with white light. Photocolouration of SP doped in PMMA follows a first‐order rate equation (k=0.0011 s−1), while that doped in epoxy resin deviates from linearity. It was found that photobleaching follows a first‐order equation in both matrices. The photobleaching rate constant of PMC in both matrices is the same and equals 0.0043 s−1. Spirobenzopyran doped in PMMA shows better fatigue resistance than that doped in epoxy resin.

Research limitations/implications

The PMMA and epoxy resin polymers doped with photochromic spirobenzopyran described in the present paper were prepared and studied. The principle of study established can be applied to any type of polymer or to any type of photochromic compounds.

Practical implications

The photochromic materials developed can be used for different applications, such as coatings and holography.

Originality/value

The method developed may be used to enhance the performance of photochromic materials.
Corrosion inhibition and adsorption properties of ethanol extract of Gongronema latifolium on mild steel in H2SO4
Authors: Eddy N.O. , Ebenso E.E.
Published: March 2010

Purpose

The purpose of this paper is to study the inhibitive and adsorptive characteristics of ethanol extract of Gongronema latifolium (GL) as a corrosion inhibitor for mild steel in H2SO4.

Design/methodology/approach

The inhibition efficiencies were evaluated using thermometric and hydrogen evolution techniques.

Findings

The inhibition efficiency of ethanol extract of GL vary with concentration of the extract, period of immersion and with temperature. The extract acts as an inhibitor because of its phytochemical and amino acid composition. The extract is adsorbed spontaneously on the surface of mild steel according to Langmuir adsorption isotherm. The mechanism of physical adsorption is proposed from the trend of the inhibition efficiency with temperature and the values of some kinetic and thermodynamic parameters obtained.

Research limitations/implications

The study provides information on the use of ethanol extract of GL as a corrosion inhibitor. Electrochemical studies such as polarisation and alternating current impedance spectra will throw more light on the mechanistic aspects of the corrosion inhibition.

Practical implications

Ethanol extract of GL can be used as an environmentally friendly inhibitor for the corrosion of mild steel in H2SO4.

Originality/value

This environmentally friendly inhibitor could find possible applications in metal surface anodising and surface coatings.
Effect of inorganic additives on some properties of NBR vulcanizates
Authors: Hussain A.I. , Abadir I.F. , El Marsafy S.M.
Published: March 2010

Purpose

The purpose of this paper is to study the effect of incorporating some inorganic fillers, namely aluminium oxide and aluminium hydroxide on the rheological, mechanical and thermal behaviour of acrylonitrile‐butadiene rubber (NBR) vulcanizates.

Design/methodology/approach

For improving physico‐mechanical properties of NBR vulcanizates, various compositions were made by incorporating different concentrations of employed fillers with NBR. These properties included the torque, cure time, tensile strength, elongation at break, swelling, diffusivity, as well as thermal behaviour of the loaded and unloaded NBR with fillers were characterised.

Findings

The incorporation of the two investigated fillers improves the thermal behaviour of the vulcanizates, especially aluminium hydroxide. All samples showed more or less a first order decomposition kinetics, for which the activation energy ranged from 177 to 187 kg/mol.

Research limitations/implications

NBR is extensively used industrially for its single, most important property, which is an exceptional resistance to attack by oils and solvents. However, incorporation of fillers in (NBR) leads to the development of improved, competitive properties of the vulcanizate. A further study must be carried out on the flame retarding effect of the fillers, beside the effect of surface treatment of the fillers on the dispersibility and physico‐mechanical properties of the vulcanizates.

Practical implications

The use of two investigated fillers provided a simple and practical solution to improving the resistance to swelling in motor and break oil as well as the thermal behaviour of the NBR.

Originality/value

The use of these fillers was novel and could be used in many rubber industries especially in gasket and oil seals.
Tailored ferrites‐kaolin anticorrosive hybrid pigments in solvent‐based paints for protection of cold‐rolled steel
Authors: Ahmed Nivin M. , Selim Mohamed M.
Published: March 2010

Purpose

The purpose of this paper is to determine a new easy route to obtain high performance and economic anticorrosive hybrid pigments based on kaolin and ferrite. The new route is based on depositing a surface layer of an expensive efficient anticorrosive pigment (ferrite) on a bulk of cheap extender pigment (kaolin). The combination of these pigments can add improved properties to the new pigment different from each of its individual components. These improved properties lead to imparting new properties to paint films containing these prepared pigments.

Design/methodology/approach

The new prepared hybrid pigments contain different concentrations of deposited ferrite on kaolin surface, are determined using X‐ray fluorescence analysis to estimate the concentration of each element in the pigments. The pigments are characterised using different spectro‐photometric and analytical methods to prove the deposition of the shell layer and elucidate the structure of their particles. Then, they are incorporated in anticorrosive paint formulations, where their presence in these formulations is between 50 and 75 per cent of the total pigments in the paint formula. A model of the mechanism of protection to the metal substrate is presented.

Findings

The results show that the presence of these hybrid pigments imparts excellent corrosion protection to steel substrates, in spite of their different concentrations and loadings in the paint films.

Practical implications

These pigments can be applied in other polymer composites, e.g. rubber and plastics as filler and reinforcing agent.

Originality/value

Prepared pigments are eco‐friendly and can replace other hazardous pigments (e.g. chromates) – also it can replace original ferrite pigments. These pigments can compensate for the presence of other known pigments in markets successfully. The main advantage of these pigments is that they combine both the properties of their counter‐parts, and they are of lower cost than the original inhibitive pigment (ferrite). Also, they can be applied in other industries other than paints, e.g. paper, rubber and plastics composites.
Clickers in instruction: one campus, multiple perspectives
Authors: Keogh Patricia , Wang Zhonghong
Published: March 2010

Purpose

This paper seeks to examine attitudes toward the use of clickers, as well as practicalities and pedagogical considerations that inform them. Drawing on interviews from a variety of viewpoints at one institution of higher education, this paper aims to situate a librarian perspective among those of teaching faculty, administration, and students.

Design/methodology/approach

This paper is a case study of a single institution of higher education in which the experiences of teaching faculty, an administrator, and a library faculty member are gathered using semi‐structured interviews. Student opinions are obtained through the use of a focus‐group interview.

Findings

This paper provides attitudes and experiences of nursing teaching faculty who use clickers in their instruction, an administrator who purchased clickers for his department, and a library faculty member who uses clickers in bibliographic instruction, as well as those of nursing students who used the technology in class.

Research limitations/implications

Because of the nature of the research method employed, reported results may not be universally generalizable.

Practical implications

This paper may help inform the choices of those deciding to use clickers in their instruction.

Originality/value

This paper fulfills an identified need to analyze reactions to clicker use in instruction among students, instructors, and other program participants, including librarians.
The use of handheld mobile devices: their impact and implications for library services
Authors: Cummings Joel , Merrill Alex , Borrelli Steve
Published: March 2010

Purpose

The purpose of this paper is to carry out a survey in order to better understand the nature of handheld mobile computing use by academic library users and to determine whether there is a significant demand for using the library services with these small screen devices.

Design/methodology/approach

A survey is created to measure whether people want to access an OPAC with a small screen. Additionally, through open‐ended questions, the survey attempts to gain a broader understanding of handheld mobile computing's impact on, and implications for, the services provided by academic libraries.

Findings

A total of 58.4 percent of respondents who own a web‐enabled handheld device indicate that they would use small screen devices, such as PDAs or web‐enabled cell phones to search a library OPAC.

Originality/value

The increasing prevalence of handheld mobile computing devices such as PDAs and web‐enabled cell phones warrants investigation as to its impact on libraries. This study examines an academic library user population and the potential demand for using the library's catalog with handheld mobile computing devices
Open source software deployment in the public sector: a review of Botswana and South Africa
Authors: Mutula Stephen , Kalaote Tumelo
Published: March 2010

Purpose

The purpose of this paper is to review use of open source software in the public sector in Botswana and South Africa. South Africa is Botswana's neighbor and both countries are leading economies in Africa.

Design/methodology/approach

The paper draws on a survey that was carried out in information communication technology (ICT)‐intensive government ministries in Botswana in May 2008. The study sought to establish availability of policy framework, level of usage of open source software, government support, motivations for implementing open source software in government, availability of skills, attitude of it managers in government toward open source software and challenges of open source software deployment in the public sector. The population of the study consisted of information technology (IT) managers who were purposively selected from ICT‐intensive government ministries and interviewed. The study was extended to cover South Africa through review of literature on the same issues as those studied in Botswana.

Findings

Compared with other countries in developed and developing countries including South Africa, there is limited use of open source software in the public sector in Botswana. However, IT managers in government of Botswana demonstrate a positive attitude toward open source software, and seem to have adequate understanding of its potential benefits. Comparatively, South African government provides support for harnessing open source software; awareness among top government officials is high and attitude toward open source software seems positive; skills are generally available and hardly any challenges of using open source software were identified.

Research limitations/implications

This study was limited to purposively selected government ministries which are ICT‐intensive in Botswana, while for South Africa, the study was based on secondary sources of data and focused on deployment of open source software in government agencies.

Practical implications

Despite the increasing deployment of open source software in government across the world, the Botswanan government is yet unlikely to put in place an enabling open source software policy to harness the potential of the Software.

Originality/value

Open source software deployment in government across the world is gaining momentum purportedly to enhance universal access, reduce costs associated with commercial software bridge the digital divide, grow indigenous IT skills, etc. Botswana and South Africa are the economic frontline states in Africa, and their leadership role in this matter among counterparts on the African continent is pertinent.
“Power tags” in information retrieval
Authors: Peters Isabella , Stock Wolfgang G.
Published: March 2010

Purpose

Many Web 2.0 services (including Library 2.0 catalogs) make use of folksonomies. The purpose of this paper is to cut off all tags in the long tail of a document‐specific tag distribution. The remaining tags at the beginning of a tag distribution are considered power tags and form a new, additional search option in information retrieval systems.

Design/methodology/approach

In a theoretical approach the paper discusses document‐specific tag distributions (power law and inverse‐logistic shape), the development of such distributions (Yule‐Simon process and shuffling theory) and introduces search tags (besides the well‐known index tags) as a possibility for generating tag distributions.

Findings

Search tags are compatible with broad and narrow folksonomies and with all knowledge organization systems (e.g. classification systems and thesauri), while index tags are only applicable in broad folksonomies. Based on these findings, the paper presents a sketch of an algorithm for mining and processing power tags in information retrieval systems.

Research limitations/implications

This conceptual approach is in need of empirical evaluation in a concrete retrieval system.

Practical implications

Power tags are a new search option for retrieval systems to limit the amount of hits.

Originality/value

The paper introduces power tags as a means for enhancing the precision of search results in information retrieval systems that apply folksonomies, e.g. catalogs in Library 2.0 environments.
Evaluating Iranian newspapers' web sites using correspondence analysis
Authors: Jowkar Abdolrasoul , Didegah Fereshteh
Published: March 2010

Purpose

The purpose of this paper is to evaluate Iranian newspapers' web sites based on the criteria obtained from Alexa Search Engine using correspondence analysis.

Design/methodology/approach

A total of 55 newspaper web sites are selected from Iranian Magazines Information Bank (Magiran.com), the number of which, after investigating the web sites one by one, due to their print prevention, cessation or no coverage by Alexa, is decreased to 24 web sites.

Findings

Based on data obtained from Alexa, Iran newspaper has the highest traffic rank and the largest number of links among others. Bashirmazandaran newspaper has the largest number of foreign users whilst Karvakargar newspaper has no foreign users. The results of the study also show that most newspaper web sites' visitors come from the USA. Correspondence analysis classifies 24 web sites into three groupings gathered based on some common attributes.

Originality/value

The results of this research will be useful not only for administrators of Iranian newspapers' web sites but anyone with a need to increase usage of a web site and an interest in analyzing the use of web site which naturally includes librarians and those in charge of library web sites.
Evaluating open source GIS for libraries
Authors: Donnelly Francis P.
Published: March 2010

Purpose

The purpose of this paper is to provide an overview of free and open source (FOSS) geographic information system (GIS) software within the broader contexts of the open source software movement and developments in GIS, and pose the question of whether libraries and academic departments should consider adopting FOSS GIS.

Design/methodology/approach

The process of creating a basic thematic map was used to test six FOSS GIS software packages, as it is a multi‐step process and a good example of a common task GIS users would want to perform. The test demonstrates what the process of creating a thematic map using FOSS GIS involves and how it compares to proprietary software like ArcGIS.

Findings

Each of the individual FOSS GIS packages had their own particular strengths and weaknesses and some performed well for thematic mapping. The FOSS packages generally were weaker compared to ArcGIS in terms of support for various projection and coordinate systems, joining attribute data to GIS files, and automatic labeling, but their advantage is that they were free in terms of cost and licensing restrictions. When coupled with plug‐ins and helper applications the viability of the FOSS GIS packages increased.

Originality/value

There is little published research to date on the capabilities and applications of FOSS GIS despite the fact that it is a growing movement. This research provides a practical, application‐based overview and critique of FOSS GIS.
Using an institutional repository to address local‐scale needs: a case study at Purdue University
Authors: Carlson Jake , Ramsey Alexis E. , Kotterman J. David
Published: March 2010

Purpose

The purpose of this paper is to address the practical implications of using an institutional repository to address researchers' needs at a local‐scale.

Design/methodology/approach

The paper reports on the process and results of a collaborative research project undertaken by the libraries and an interdisciplinary research center at Purdue University to identify and address the real‐world needs of the center using the libraries' institutional repository.

Findings

The paper finds that the local‐scale projects that address the more immediate needs of researchers have the potential to increase the utility of institutional repositories and attract the submission of new content. However, engagement in local‐scale projects requires a significant commitment of time and resources, and should not be undertaken lightly.

Practical implications

A thorough description of how the project was carried out offers a potential model for others to develop similar projects to address local‐scale needs.

Originality/value

Although much has been written about content recruitment for institutional repositories, there are few reports or descriptions of institutional repositories being used to satisfy the local‐scale needs of researchers.
Shuratic decision‐making practice, a case of the Sultanate of Oman
Authors: Almoharby Darwish
Published: March 2010

Purpose

The purpose of this paper is to explore the distinctive decision‐making style of Alshura (participative approach) and its role in governance of Muslim states to provide insight of this pioneering democratic approach to decision making. The paper provides further knowledge of an issue that is not so known to many readers outside the Islamic world.

Design/methodology/approach

Review of literature of both Western and Muslim countries and exploration and interpretation of Quranic citation and practical life of the prophet of Islam.

Findings

Alshura is an essential decision making process initiated by Islam more than 14 centuries ago. It peruses a participative approach to decision making, depending on its practice on consultation in order that more appropriate decisions are made. This system is legislative, comprehensive, flexible, and gives people opportunities to create and develop necessary laws to satisfy the specific needs of a certain period of time.

Research limitations/implications

The paper can be developed further through empirical research to provide a much more focused picture about the practicality of Alshura method.

Practical implications

Understanding the shuratic process to decision making is important to managers operating in Muslim countries. Muslims have a firm belief that Alshura is a more systematic approach to worldly matters that may bring about more fruitful implementation of decisions and results.

Originality/value

The research is important because it extends knowledge of traditional methods of decision making in an Arab/Muslim state.
Strengthening and improving the liquidity management in Islamic banking
Authors: Ismal Rifki
Published: March 2010

Purpose

The purpose of this paper is to analyze and evaluate the present liquidity management in the Indonesian Islamic banking industry. It also proposes an integrated and comprehensive program of liquidity risk management which captures and assimilates the whole aspects of the issue and brings the industry into a better way of managing liquidity risk based on sharia principles.

Design/methodology/approach

The paper first examines the organizational structure of Islamic banks and Islamic windows in managing liquidity. Second, it investigates the characteristics of the depositors, their investment behaviors and expectations followed by the banks efforts and policies to manage the liquidity. Then, it identifies the potential liquidity problems and Islamic liquid instruments. Finally, it proposes an integrated and comprehensive program for managing liquidity.

Findings

The paper suggests institutional deepening; restructuring the liquidity management on the liability and asset sides; and revitalizing the usage of the Islamic liquid instruments, in the integrated program.

Originality/value

This is believed to be the first paper to propose a liquidity management improvement program in the Indonesian Islamic banking industry.
Freedom, justice and peace possible only with correct wealth measurement with a unit of wealth as currency
Authors: Rab Hifzur , Anjum Syeda
Published: March 2010

Purpose

The purpose of this paper is to study the process of price determination by the market in the existing variable fiat money regime and its consequences.

Design/methodology/approach

Scientific knowledge pertaining to units and measurement has been applied to study the issue of wealth measurement and to arrive at the consequences of monetary manipulation. As regards Shariah perspective it may be described as guided application of science to the issue of currency and wealth measurement to analyze and solve economic problems.

Findings

Manipulation of currency that is manipulation of quantity of what determines purchasing power of money does not allow market to determine just prices implying lack of justice in exchange. Profitability of economic activities no longer relates to their utility for the economy implying gross inefficiency in profit driven investment. Market fails to maintain economic balances. These amount to extreme losses. It has led to massive economic uncertainty, instability, disparity, corruption and conflicts. Economic growth, justice and peace become unattainable. It is a serious crime as currency being unit of wealth is the most important unit and it is strictly prohibited in Shariah. Unless corrected for monetary manipulation financial modes recommended by Shariah seem to be unjust and impractical.

Research limitations/implications

Application of scientific approach and scientific knowledge to economic issues especially the issue of wealth measurement needs higher emphasis, efforts and resources.

Practical implications

Governments ought to be persuaded not to manipulate money. Right solution is to link currency with a standard basket of national products with sufficient weight for gold and silver having most stable purchasing power. Unless accounting is corrected for monetary manipulation preferred Islamic modes of finance seem to be unjust and impractical. Where currency is manipulated Shariah/justice requires accounting for dues, capital, profit and loss to be corrected for this manipulation and in present scenario relative change in Consumer Price Index and Whole Sale Price Index may be used as a measure of currency manipulation.

Originality/value

Monetary manipulation has been clearly defined and extreme severity of the problems it creates has been established. It is most important for researchers, academics, government functionaries, social workers and all those who are concerned with economic growth, justice and welfare.
The role of technology spillovers in convergence
Authors: Junaid Khawaja M.
Published: March 2010

Purpose

The purpose of this paper is to evaluate the role of human capital technology spillovers across countries in converging their growth rates.

Design/methodology/approach

This paper develops a closed form mathematical endogenous growth model and applies it to a small open economy using simulation and calibration techniques.

Findings

The paper finds that human capital technology spillovers play an important role in convergence in growth rates across countries regardless of tax policy and that there will be non‐convergence in levels if saving rates are differentially distorted across countries because of taxes. In addition, the exploration of the optimal tax reveals that such a structure is a consumption tax.

Research limitations/implications

This paper implies that higher levels of human capital are important in attaining higher levels of per capita income.

Originality/value

This paper shows that some implications for the endogenous growth model are equivalent to those from the Solow model. This implies that some empirical tests commonly used will not resolve which model is more appropriate.
Factors affecting adoption of product virtualization technology for online consumer electronics shopping
Authors: Kim Jiyeon , Forsythe Sandra
Published: March 2010

Purpose

The purpose of this paper is to investigate the factors affecting the adoption of product virtualization technology (PVT) for online shopping small consumer electronics by applying a modified electronic technology acceptance model (e‐TAM) and tested model invariance male/female shoppers in the overall adoption process.

Design/methodology/approach

Online surveys are completed by a US national panel of online shoppers. The data are analyzed using single‐ and multiple‐group structural equation modelling.

Findings

The results provide empirical support for e‐TAM in the context of PVT acceptance for online small consumer electronics shopping. In addition, two external constructs – technology anxiety (TA) and innovativeness (INN) – show significant influences on the beliefs (perceived usefulness, ease‐of‐use and entertainment value). There is no significant gender difference in the overall adoption process of PVT.

Research limitations/implications

More specific consumer characteristics such as time‐consciousness, opinion leadership or age differences under different categories may be useful to investigate.

Practical implications

PVT may provide a valuable tool that online retailers can use to enhance their consumers' purchase behaviour, either by reducing the perceived risk through better online product evaluation or by enhancing consumers' enjoyment of the shopping process on their web site by increasing the number of unique and repeat traffic visitors to the site and ultimately establish an online competitive advantage.

Originality/value

Inclusion of TA and INN in e‐TAM for PVT acceptance and the equivalence test of the hypothesized model across gender make the research unique, adding to the explanatory and predictive power of the e‐TAM.
Loyalty marketing and loyalty cards: a study of the Italian market
Authors: Cedrola Elena , Memmo Sabrina
Published: March 2010

Purpose

Loyalty programmes are an important tool with which retail companies manage relationships. While the last 15 years have seen a broad dissemination of loyalty programmes in new sectors and new countries, since the early 2000s, both in the academic and managerial world, the power of loyalty programmes to stimulate retention and support loyalty, has been brought into question. The purpose of this paper is to focus on these elements, analyzing data collected on a sample of loyalty cardholders.

Design/methodology/approach

The paper presents the results of an exploratory study focused on a sample of loyalty cardholders by means of telephone interviews.

Findings

The empirical data demonstrate that loyalty is not created and supported by a loyalty programme and prove how weak and limited such programmes are, especially point collection programmes. Programme effectiveness can however be achieved if there is a continuous search for differentiation and through reduced loss (discounts) and extra gain (prizes) initiatives.

Research limitations/implications

The analysis of what customers expect and how they behave towards programme innovations needs further empirical detail. For the future, qualitative research should be provided, as well as analyses of a higher number of socio‐demographical variables and life‐styles.

Originality/value

The paper provides empirical data on customer behaviour and opinion towards loyalty programmes.
Entrepreneurial competencies: a literature review and development agenda
Authors: Mitchelmore Siwan , Rowley Jennifer
Published: March 2010

Purpose

Entrepreneurial competencies are seen as important to business growth and success. The purpose of this paper is therefore to undertake a literature review of research on entrepreneurial competence in order to: provide an integrated account of contributions relating to entrepreneurial competencies by different authors working in different countries and different industry sectors and at different points in time; and, develop an agenda for future research, and practice in relation to entrepreneurial competencies.

Design/methodology/approach

The article starts with a review of the development of the concept of competence, with particular reference to its use in the context of management competencies. It then draws together views on the notion of entrepreneurial competence before exploring and summarising research on the link between entrepreneurial competencies and business performance and growth. A core section then compares the models of entrepreneurial competencies cited in the literature, and on this basis proposes a set of entrepreneurial competencies which can be used as the basis for further research and practice. Finally, the different perspectives adopted by researchers to the measurement of entrepreneurial competencies are reviewed.

Findings

Conclusions suggest that although the concept of entrepreneurial competencies is used widely by government agencies and others in their drive for economic development and business success, the core concept of entrepreneurial competencies, its measurement and its relationship to entrepreneurial performance and business success is in need of further rigorous research and development in practice.

Originality/value

This article integrates previous models of entrepreneurial competencies towards the development of an entrepreneurial competency framework.
Broadening the management team: an evolutionary approach
Authors: Breslin Dermot
Published: March 2010

Purpose

Research has shown that the assimilation of managers into the growing small business is a process fraught with difficulty. The purpose of this paper is to use the evolutionary approach to shed new light on the process in which the management team broadens in a growing small firm.

Design/methodology/approach

The paper puts forward a conceptualisation of the units of analysis, namely habits and heuristics. Then using a case study approach, these concepts are operationalised to describe the process in which the management team broadens in a growing porcelain company. An analysis of the findings is then be organised around the evolutionary mechanisms of variation, selection and retention.

Findings

It was seen that existing habits, routines and heuristics acted in a policing fashion to resist variation introduced by the newly arriving manger. This resistance led to the failure of the firm to vary practices in line with changes in the marketplace.

Research limitations/implications

By focusing on the evolution of habits, routines and heuristics, and the fit between these concepts and the changing external world, new insights can be gained on the broadening process and ultimately the survival of the organisation.

Originality/value

It is argued that the approach taken in this paper promotes more theory‐driven research with a strong focus on process and context, and can build on both the behaviour‐based and learning‐based approaches by allowing multi‐level analysis of the process in which the management team broadens.
Explaining entrepreneurial intentions in the Caribbean
Authors: Devonish Dwayne , Alleyne Philmore , Charles‐Soverall Wayne , Young Marshall Ayanna , Pounder Paul
Published: March 2010

Purpose

The purpose of the paper is to highlight the need for Caribbean scholarship to advance and test social psychological models that speak to current entrepreneurial realities on the ground which have implications for theory, education, practice and public policy. It tests a revised entrepreneurial intentions‐based model by examining the impact of several socio‐cognitive predictors.

Design/methodology/approach

Using a structural equation modelling approach, a revised model of entrepreneurial intentions is tested based on a survey of 376 university students from a Caribbean university.

Findings

The chi square difference results reveal that when compared with the proposed (revised) model, a previous model advanced by Krueger is found to be the most suitable model in explaining entrepreneurial intentions.

Research limitations/implications

The cross‐sectional design of the study does not permit causal statements to be made regarding the variables examined. There is a call for longitudinal research to further examine the causal links between relevant variables in entrepreneurial models.

Practical implications

This paper has strong practical value in that the results can assist students, educators, and present entrepreneurs in understanding the dynamics and processes involved in entrepreneurial decision‐making. This understanding can promote the development and maintenance of further entrepreneurial ventures in the Caribbean.

Originality/value

The paper also has a strong theoretical value as it relies on several socio‐cognitive explanations of human behaviour, and seeks to advance the theoretical field by using more rigorous analyses.
Performance management in police agencies: a conceptual framework
Authors: Shane Jon M.
Published: March 2010

Purpose

The purpose of this paper is to define a systematic management structure that helps police practitioners institutionalize performance management and analysis in more rational‐technical ways.

Design/methodology/approach

The design is based on Gold's “complete participant” field researcher method.

Findings

The findings suggest a performance management model is more rational than the traditional command‐control model and may increase consistency in police management by systematically collecting and reporting on streams of data to measure performance instead of relying on rote compliance.

Research limitations/implications

The model is limited because it does not account for important intangible qualities of performance (e.g. attitude, initiative, judgment); in the hands of autocratic managers it can be oppressive and cause more problems than it solves; it may constrain officer discretion; it has not been advanced as a learning instrument; and performance indicators are subject to measurement error.

Practical implications

Most police agencies are already capturing the necessary data elements to implement a performance management model. Police executives and policymakers can use this model to definitively measure how well police agencies and individual programs are performing.

Originality/value

The paper represents an opportunity for police practitioners to embrace a new management process intended to improve performance and accountability. The framework is a universal management process that can be applied to any size police agency or any police program.
The relationship between individual values, psychological well‐being, and organizational commitment among Israeli police officers
Authors: Cohen Aaron , Shamai Orit
Published: March 2010

Purpose

There has been a growing trend recently to examine individual‐level values in order to better understand the attitudes and behaviors of employees in the workplace. This paper aims to continue this trend by examining the relationship between individual values, using Schwartz's basic human values theory, and psychological well‐being (PWB) and affective organizational commitment. It also seeks to examine whether demographic variables control the relationship between individual values and the two dependent variables.

Design/methodology/approach

The sample is comprised of 271 police officers enrolled in an undergraduate program in an Israeli university.

Findings

As expected, the regression analysis showed a positive relationship between PWB and the values of benevolence, self‐direction, and achievement, and a negative relationship between PWB and the values of power and tradition. Surprisingly, organizational commitment was negatively related to achievement and positively related to power – the reverse of their relationship with PWB. The results also revealed a negative correlation between PWB and commitment.

Originality/value

The findings encourage future research on the relationship between individual values, PWB, and organizational commitment among police officers.