bluuebunny/crossref_metadata_2025 huggingface dataset:
Financial Accounting Research
Authors: Peasnell Ken
Published: January 2008

Recent upheavals in the capital markets and the wider economy have presented accountants with a number of challenges. Economic downturns and increased competitive pressures have encouraged companies to adopt accounting methods which show their results in the best light, and this has led to increasing emphasis on rule‐making by the accounting profession to maintain the credibility of published accounts. The Accounting Standards Committee, established in 1970 by the professional accounting bodies in the aftermath of the AEI‐GEC takeover battle and the Pergamon‐Leasco affair, encountered increasing problems in gaining acceptance for its accounting standards in recent years and has now been replaced by a better resourced and more independent body, the Accounting Standards Board. In addition to these general difficulties, corporate merger activity and innovative forms of financing have raised serious problems of a technical nature for accountants. These difficulties are all occurring at a time when deregulation of the capital markets has reduced the amount of investment analysis work done by stockbrokers to concentrate on companies in the FT100 index which account for 80% of stock exchange turnover, with consequent neglect of the great mass of companies, therby increasing the importance of published accounts as a source of investment information.
Trade Unions and the Disaggregation of the Working Class
Authors: Hyman Richard
Published: January 2008

Much current debate on the experience of trade unionism in the 1980s and its prospects for the 1990s involves the clash of simplistic generalisations. The problems of numerical decline and lack of internal cohesion are widespread, but not universal afflications. Individual unions, and different national movements, vary considerably in the efficacy with which they have responded to changes in the economic and political environment and in the nature of the workforce. To understand such differences we need to develop subtle analyses of what are complex and contradictory tendencies; and to propose credible scenaries of the next decade we need to be able to separate cyclical (and potentially reversible) from secular trends in the environment of industrial relations. Comparative research is only beginning to suggest the basis for a more scientific approach to the questions discussed above.
Economic Flexibility and Social Solidarity
Authors: Negrelli Serafino
Published: January 2008

In a recent paper, P. Schmitter (1989) acknowledges that changes in the international markets and technological advances have led to a “turnaround in the tendencies of the corporatist trend” in the western capitalist societies. The signs which indicate the decline of the institutionalised and centralised systems of the representation of social and economic interests are clearly evident. Two of the nations which since the Second World War have developed, more than others, strong Keynesian policies, are Sweden and the Federal Republic of Germany. In these countries the governing social democratic parties, which in the past had ensured the regulation of relations between politics and economy on the lines of a class compromise (Bordogna, Provasi, 1984), lost their majority positions, either temporarily or definitively, in the latter half of the 1970's or thereafter. On the other hand, in Great Britain and the United States, two neoconservative administrations won and maintained their control for the whole of the 1980's. Even in Italy, where there have been governments which were not anti‐labour and where there has been a socialist executive, social concertation at a macro level has sharply declined since 1984.
Business Education, Culture and industrial Relations: The Case of Germany
Authors: Lumley Roger
Published: January 2008

Whatever the degree of harmonisation in the structures of industrial relations in Europe brought about by developments in the European Community and the activities of multi‐national enterprises, attitudinal factors and the internal organisation of employing organisations will play a major role in shaping actual patterns of behaviour. A study of business education is important in this context as a factor shaping and reflecting the culture of work organisations.
The Future for Enterprise Trade Unionism?
Authors: Salmon John
Published: January 2008

The question of management control strategies over workforces is a central problematic not only for the study of organisational behaviour but also for theorists of the labour process and students of industrial relations. Much of this disciplinary discourse, beyond definitional debates, has surrounded the problematic of strategy itself. This has, however, revealed a number of serious differences between conceptual notions of managerial strategies within their various forms and their apparent outcomes, in terms of practices and empirical analysis. A key element identified in this disjuncture has been the role of labour, particularly in its unionised form.
Public Sector Industrial Relations in the Netherlands: A Future Without Civil Servants
Authors: Fortuyn W.S.P.
Published: January 2008

Decentralisation spreads over Europe. It started approximately a decennium ago with the election of Mrs Margaret Thatcher as Prime Minister of Britain. She initiated a large number of privatisations and decentralisations of governmental responsibilities given the enormous federal deficit and the poor condition of the British economy. At the same time, the end of the 70s, the beginning of the 80s, the Dutch faced similar problems: an excessively large governmental deficit, an increasing number of civil servants, high unemployment rates, an overstretched social security system and a somewhat unstable economy. By the mid 80s a worldwide economic boom ensued, during which the Dutch economy was growing at average rates of 2–3 percent a year, reducing the urge in the Netherlands to make structural choices. The system itself was not changed.
Corporatism, Industrial Relations and Labour Law in Ireland: An Outline
Authors: Wilkinson Brian
Published: January 2008

The relevance of collective bargaining and industrial relations to economic welfare has been emphasised increasingly over the last two decades. Given rising inflation rates, unemployment and declining competitiveness, industrial relations activities have assumed an important role in economic policies designed to respond to these problems. Some countries responded to these problems through a policy of deregulation and radical changes of labour legislation. In Ireland an alternative corporatist approach has been followed.
Developments in Collective Bargaining in the Turkish Industrial Relations System
Authors: Simpson D.H. , Koray M. , Sozer A.
Published: January 2008

In contrast to many European Industrial Relations Systems the one in Turkey is growing in size and importance as the Turkish Economy emerges into a fully developed one. Indeed the growth patterns there have been thrown into focus, not only by Turkey's position in the recent Gulf War, but also by her application to join the EEC, made in 1989 but deferred until 1995. This paper seeks to examine the emergent Turkish Industrial Relations system not only in the light of these growth patterns but also with regard to how far the Turkish Industrial Relations system matches a broad European pattern, both in practice and in legal regulation from the EEC itself.
Industrial Relations Under Transition to a Market Economy: The Polish Experience
Authors: Jakobic Witold
Published: January 2008

The Polish economy is undergoing substantial transformation which is mostly called “transition from a planned to a market economy”. It is said there are two main goals to be fulfilled: firstly, the increase of a global efficiency; secondly, the spread of proper, democratic industrial relations. One can put forward a thesis that these goals are interrelated and this thesis will be examined in the paper. With respect to the first goal liberalisation, as well as privatisation, are to be stressed.
The Disorganising of Spanish Industrial Relations: the response of organised labour and the politics of solidarity
Authors: Martinez Lucio Miguel
Published: January 2008

The paper will argue that despite the extreme disorganisation and ‘crisis’ of Spanish industrial relations, trade unions have responded by developing a broader political approach ‐ at times almost assuming the “task” of the political party ‐ and using flexible “arms‐length” relations with the state. This in turn has further consequences for the development of a “decentralised” industrial relations system in Spain. Thus recent theorisations of disorganised capitalism such as Lash and Urry's will be debated in the context of the Spanish experience.
State Intervention, Employment Regulation and Port Performance: Diverging Patterns of Development in Europe
Authors: Turnbull Peter , Weston Syd
Published: January 2008

Throughout the 1980s British port employers had increased their pressure on Government to repeal the National Dock Labour Scheme (NDLS); a scheme introduced in 1947 to regulate the employment of dockworkers. The port employers had continually argued that the main cause of the uncompetitive nature and poor performance of the British ports in comparison to its European neighbours was the Dock Labour Scheme. Deregulation was seen as not only the answer to revitalising the British port industry itself, but essential to enable ports to compete in the Single European Market. The employers' demands were answered with the abolition of the NDLS in 1989. Since this time, competition between British ports has intensified, with substantial job losses accompanying the introduction of radically different working practices.
The Urge to Merge: Organisational Change and the Merger and Acquisition Process in Europe
Authors: Thompson Paul , Wallis Terry , Flecker Jorg
Published: January 2008

Most contemporary business developments can, if you try hard, be linked to 1992 and the single market. With takeovers you don't even have to try. The official Cecchini Report makes clear that mergers and acquisitions to eliminate smaller and supposedly less efficient units will be the driving force of intensified competition and restructuring to exploit economies of scale.
The Changing Face of Industrial Democracy: Evidence from the UK Electronics Industry
Authors: McArdle Louise , Hassard John , Forrester Paul , Proctor Stephen
Published: January 2008

The 1980s was a decade of far reaching change in the relations between management and the workforce. Flexibility can no longer be considered a ‘flash in the pan’, while the ‘Japanisation’ of production is probably the most influential concept since Fordism. Combining these two elements has enabled employers to introduce whole packages for the organisation of work and production where quality of product and process are no longer considered optional, rather a pre‐requisite for firms competing on a global scale.
The Pecularities of the English: Pragmatism and Innovation in Management's Approach to Employee Involvement. Some Evidence from UK Industry
Authors: Ackers Peter , Goodman John , Marchington Mick , Wilkinson Adrian
Published: January 2008

The progress towards 1992 and the European Social Charter promise to draw UK industry further into the European pattern of employee relations. For many years Industrial Relations theory, in particular, has focused on our distinctive voluntarist and pragmatic tradition (Clegg, Flanders, Kahn‐Freund etc), while several Economic and Political writers (Marquand, MacInnes etc) have seen the associated patterns of strong trade union workplace organisation and anarchic, decentralised bargaining as major causes of Britain's economic decline.
Relationship Between Annual Report Readability and Corporate Financial Performance
Authors: Eugene Baker H. , Kare Dilip D.
Published: January 2008

Annual financial reports, which all public corporations are legally required to publish, are the convential means of communication between managers of a firm (who act as agents) and the stockholders (owners) of the firm (who are the principals). These financial reports are also of great interest to other stakeholders in the firm, namely the employees of the firm, its suppliers, customers, bondholders, the investment community, and society at large. Through annual financial reports, management can disseminate information that reduces uncertainty about the firm in the minds of the stockholders: It reassures the employees and bondholders of the firm and suppliers to the firm that their economic stake in the company is secure. It allows the investment community to make forecasts about the future returns to investors from the firm's securities.
Strategic Analysis Using Actual and Potential Competiveness
Authors: Oral Muhittin , Singer Alan E.
Published: January 2008

The traditional approach to strategic planning at the level of the firm, involving targets for profitability, quantitative forecasts, gap‐closing strategic‐moves (cost reduction, strategic investments etc.) and finally implementation or resource‐ deployment, has often been criticised on both practical and philosophical grounds. Perhaps one of the best known critiques of this conventional approach is the article by Hayes (1985). He suggests that competent strategic management of the firm in today's competitive environment in fact involves a complete reversal of the underlying “goals‐ways‐means” sequence of traditional planning, so that the principle task of strategic managers now becomes first the creation of a competent organisation (i.e. means) in which the fullest possible potential of all resources is realised. Only then, it is argued, can a coherent strategy (ways) and strategic vision (ends) really emerge in practice.
The Politics of Management
Authors: Adamski Thomas , Kleiner Brian H.
Published: January 2008

The realm of organisational politics is an unpredictable and high‐risk environment. The political situation can be controlled and managed, however, with knowledge and understanding of political behaviour. Political behaviour can have both positive and negative effects. The underlying cause is individual self‐ interest. To deal with the political environment, managers can use manipulative techniques; but a problem‐solving approach is much more effective. A tactical approach involves the use of short‐term win/lose techniques. Only the strategic approach minimises the effects of individual self‐interest in the long‐term.
Programming for the Tax Interactivities of Capital Investment and Financing Decisions
Authors: Pointon John
Published: January 2008

Capital investment decisions need to take account of the relevant cash flows which are incremental to each project. The tax effects of a project are clearly an example of relevant cash flows. However, the tax effects of one project may impact upon the tax effects of another. For example, one project may result in significant capital expenditure, which could change the firm's basic profits such that a different marginal tax rate may be applied. The marginal tax rate of a second project depends upon whether the first project is accepted. Thus capital investment decisions need to be made considering projects jointly. The importance of this has been highlighted by a number of authors, including Fawthrop (1971), Grundy and Burns (1979) and Rickwood and Groves (1979). Simulation models have been built by Hodgkinson (1989), whereas optimisation models have been developed by Berry and Dyson (1979), Pointon (1982) and Ashford, Berry and Dyson (1986).
Computer Project Management: An Information Systems Development Methodology as the Critical Success Factor — Myth or Universal Truth?
Authors: Skok Walter , Scarre Gina
Published: January 2008

In order to debate whether or not the use of a formal systems development methodology is a critical success factor to successful computer project management it is firstly necessary to examine a number of background issues, viz:‐
Recognising Chemical Dependency and What to Do About It
Authors: Brenn Harry M. , Kleiner Brian H.
Published: January 2008

Despite estimates that chemical dependency in the workplace is a $100 billion per year problem, many managers are unable or unwilling to recognise it. There are, though, a number of specific job performance related signs that an employee is addicted to drugs or alcohol. Additionally, the informed manager can watch for certain personality and behavioural changes that indicate chemical dependency. Drug testing is sometimes effective, but it has many drawbacks.
A Multiple Discriminant Analysis Across Age Grouping of Non‐Academic and Academic University Personnel Utilising Selected Demographic and Psychographic Discriminating Criteria
Authors: Helms Marilyn M.
Published: January 2008

Many attempts have been made to integrate communication with other properties of organisations. Frameworks and models have been developed by Galbraith (1977, 1973), Tushman (1979), Tushman and Nadler (1978), and Penley (1982). This study proposes to continue the line of research by considering additional aspects of the organisational environment in addition to various communication variables.
SPONSORSHIP PRACTICES IN AUSTRALIA
Authors: Suchard Hazel T. , Scott Don
Published: January 2008

This paper details the major results of a survey of Australian companies using sponsorship. Numerous factors relating to the perceived value of the use of sponsorship and the methodology employed in its use, are examined. The paper concludes that while some Australian companies are sophisticated users of sponsorship, there are still a number of companies which can improve their usage.
Venture Capital and the Investor
Authors: Fried Vance H. , Hisrich Robert D.
Published: January 2008

Venture capital is a major source of financing for entrepreneurial businesses. Given the importance of venture capital financing to venture creation and regional economic development, it is not surprising that venture capital has emerged as a topic of interest to entrepreneurs and public policy makers, as well as a subject of some academic research. This research has mainly focused on the composition of venture capital fund portfolios, decision‐making criteria used by venture capitalists, and the post‐investment role of the venture capitalists. The role of the investor in the venture capital fund — the people whose money fuels the entire process — has been largely ignored (Fried & Hisrich, 1988).
Acquired Immune Deficiency Syndrome (AIDS) and Employment Relations: The Theory and Practice of Organisational Change
Authors: Goss David , Adam‐Smith Derek
Published: January 2008

It seems clear that one of the challenges of change to be faced by organisations in the 1990s will be that of dealing effectively with the impact of AIDS. According to Trebilcock (1989) the vast majority (90%) of those in the developed countries who will contract the HIV virus will be in employment. At present the US Centre for Disease Control estimates that one in 250 people in the US is infected with the HIV virus and that, in 1991, AIDS‐related illness cost US industry more than $50 billion (Brown 1991). This, according to Kohl et al (1990) may mean that there may be 1.5 million Americans infected with the virus, with an expectation of well over 300,000 ‘active’ AIDS cases by 1993 (see also Ross and Middlebrook, 1990).
New Technology and Industrial Relations Change in the North‐West
Authors: Johnson Paul , McGoldrick Jim
Published: January 2008

The rapid technological changes experienced throughout industry in the 1970s and '80s have radically altered the nature and experience of work for many people in both public and private sector employment. Increased production capacity and quality have been accompanied by changes in the way work is organised, and in the strategies adopted by both management and unions to tackle the new conditions with which they are faced.
From IR to HR? Change and Continuity in Industrial Relations — A Longitudinal Case
Authors: Kinnie N.J.
Published: January 2008

A great deal of attention has been given to developments in industrial relations on new or ‘green field’ sites, especially those owned by foreign companies. However, there is relatively little empirical evidence of the changes which are taking place on existing, or what might be called ‘brownfield’ sites.
The Attempted Restructuring of Worker Representation under Different European industrial Relations Systems: A Post Modern Convergence?
Authors: Martinez Lucio Miguel , Weston Syd
Published: January 2008

The adoption of human resource management (HRM) and assertive attempts at organisational change in key multi‐national corporations (MNC's) present the European labour movement with a serious challenge in terms of its traditions. Such a challenge has various dimensions. First, it attempts to construct the company as the locus of worker loyalty through a range of techniques disturbing traditional understandings of solidarity. Secondly, representation at the level of the company is developed and articulated around the broader concerns of the company. Thirdly, the adoption of techniques such as teamworking, team briefings and other direct communications with employees indirectly undermines the joint union‐management regulations of work in its attempt to redefine working practices, and opens up an alternative vision of collective worker organisation. The combination of these three dimensions, when used in a concerted manner, serve to undermine the independent nature of labour representation via the trade union. Co‐existence, as envisaged by Guest (1989), between traditional industrial relations systems and the HRM project is difficult to accommodate given that its long term objective is to gain worker allegiance.
Changing Organisations: Gender, Bureaucracy and Culture
Authors: Ramsay Karen , Parker Martin
Published: January 2008

“Bureaucratic and patriarchal structures are antagonistic in many ways, yet they have in common a most important peculiarity: permanence. In this respect they are both institutions of daily routine. (…) The patriarch is the ‘natural leader’ of the daily routine. And in this respect, the bureaucratic structure is only the counter‐image of patriarchalism transposed into rationality”. (Weber in Gerth and Mills For Max Weber, 1948, p. 245).
Managing Market‐Oriented Change in Public and Private Sectors
Authors: McNulty Terry , Whipp Richard , Whittington Richard , Kitchener Martin
Published: January 2008

Attention to the realities of developing a market orientation has increased as managers endeavour to cope with the increasingly competitive contexts within which they operate. This paper considers, at the levels of organisation and individual, the transformation process within the industrial Research and Development and National Health Service sectors.
Facilitating Public Sector Organisational Culture Change through the Process of Transformational Leadership
Authors: Simpson Peter , Beeby M.
Published: January 2008

The purpose of this paper is to re‐explore the concept of transformational leadership using a combination of action research methods in order to contribute to a clearer understanding of the practice of strategy development and culture change management.
Transforming the Culture of the NHS: Vision, Paradox and Metalogic
Authors: Thorne Marie
Published: January 2008

The NHS and Community Care Act instituted a fundamental split between the purchasers and providers of health care; shifting the NHS from a bureaucratic process driven organisation to one which is market led and output orientated. This paper explores cultural change and implementation strategies in a major first wave Trust. The case study is a story of struggle woven around the vision and determination of the Chief Executive to create a new style NHS through second order cultural change. The organisation has over 8,000 employees, many long servers with entrenched views and diverse professional backgrounds.
Towards an Interpretive Model of Information Systems Implementation
Authors: Brown Andrew
Published: January 2008

This paper draws on the literatures concerned with information systems, organisational interpretation and organisational symbolism, to formulate an interpretive model of information systems implementation. Further, it suggests that an interpretive approach to understanding the change processes associated with the implementation of an information system might be preferred to traditional ‘factors’ and ‘impact theoretic’ perspectives, which do not adequately account for important symbolic and cognitive phenomena. The labels ‘information system’ and ‘information technology system’ are here used interchangeably. The motivations which prompt this paper are five.
Just‐In‐Time, New Buyer‐Supplier Relations and Change in Work Organisation
Authors: Newsome Kirsty
Published: January 2008

The paper will offer a work in progress report of a three year research project, which started in February 1991, at the Local Economy Research Unit, Hatfield Polytechnic. The project is concerned with an exploration of industrial relations and work organisation in the primary suppliers of firms who are in the process of introducing Just‐in‐Time (JIT) systems of work organisation and buyer:suppliers. Thereby, investigating a largely unresearched area. The initial stage of the research, which the paper reports, is concerned with the implementation and utilisation of JIT/TQM within the buyer company. An analysis of the changes in work organisation of the buyer company will provide the framework for considering how these demands/changes are translated into demands on the supplier, in what form and with what rationale
Flexibility Revisited: A Temporal Analysis of the Introduction of Flexibility
Authors: Procter Stephen , McCardle Louise , Rowlinson Michael , Hassard John , Forrester Paul
Published: January 2008

Pollert's latest contribution to the flexibility debate has been to denounce the concept as an appropriate framework for research and to state that it should be replaced by one that takes into account the complexities and relations of the real world (Pollert 1991, p. 31). Similarly, Wood has argued that the problem with the flexibility debate is that the organisational model of the flexible firm has over‐emphasised management's pursuit of flexibility as though it were an end in itself. Flexibility should be seen as only one of management's aims and ought to remain attached to other goals and interests of management (Wood 1989).
Subcontracting and the Global‐Local Connection: Myth and Reality
Authors: Rainnie Al
Published: January 2008

The purpose of this paper is to question some of the assumptions underlying the new localism. To address the issue it will be necessary to construct a more sensitive approach to global structuring, before issues affecting the local economy can be addressed. In particular, I want to argue that the increasing prevalence of merger and joint venture activity, on an international scale, coupled with new JIT buyer‐supplier relations is not, of necessity, going to lead to a new localised geography of production, nor are small firms going to gain from this process. Local economies are unlikely to take on a dramatically more robust or independent character; a state of play widely recognised before flexible specialisation ever emerged.
The ‘Lean Production’ Model, New Technology and HRM: A Case Study of Automotive Presswork
Authors: Rawlinson Mike , Wells Pete
Published: January 2008

The lean production model does not say much about the shop‐floor implications for working practices and labour management relations — the assumption is that workers would prefer to be under a lean regime — or indeed how firms might begin to introduce new working practices (Womak et al 1990). On the other hand, many related studies have been critical of the model, noting for example work intensification, greater management control, and questioning the notion of multi‐skilling (Rehder 1989, 1990, Dankbaar 1988, Pollert 1988) and its applicability (Wood 1991). Using four European case studies in automotive presswork, this paper examines the introduction of new working practices on the shop‐floor, and the links between those practices and the introductions of new presswork technologies. Finally, we draw conclusions from the case studies with respect to our understanding of skill and the relationship between organisational and technological changes on the shop‐floor.
New Organisational Forms in Traditional Industries: The Process of Change in the Metalworking Sector
Authors: Winch Graham
Published: January 2008

Recent debates have suggested a wide variety of new forms for the nineteen nineties. The work of Piore and Sabel has stimulated a wide‐ranging debate about the relevance of a return to a craft form of production organisation under the guise of ‘flexible specialisation’ as a response to the deregulation of world markets. Others, such as Miles and Snow have been more impressed by the unbundling of vertically integrated businesses into ‘dynamic networks’ in a shift from hierarchical to market transaction governance within the production process. For the MIT team working on the corporation of the nineties, information technology is the main force towards the ‘networked organisation’. Advocates of ‘total quality management’, ‘lean production’ and the ‘flexible firm’ are all arguing that there has been a profound seachange in our established conceptions of organisational form.
Field Research: A Foundation for Developing New Theories in Management Accounting
Authors: Flagg James C. , Hale Mark W. , Glover Hubert D.
Published: January 2008

The above quote, which recently appeared in the Management Accounting newsletter, characterises the state of affairs for the profession. Presently, academic research and instruction have made very few contributions to the body of knowledge for management accounting. To date, a definitive explanation or theory supporting management accounting does not exist. Practitioners view the field as a multidimensional discipline which integrates managerial, financial, social, and political skills. However, academics generally focus only on the financial skills of management accountants. This is evident in the many behavioural studies that address budgeting or decision making topics rather than a broader set of characteristics.
Textile and Apparel Industries: Technological Attempts of Pacific Rim Nations to Overcome Protectionism
Authors: Yu Wong Yim , Maher Thomas E.
Published: January 2008

The textile and apparel industries of certain Pacific Rim countries have posed a serious threat to their counterparts in the United States. Competition from those countries has forced the closure of major segments of the US textile and apparel industries and has placed heavy negative pressure on the United States balance of payments account. Yet, those industries remain a $50 billion giant in the US economy, provide over 2.4 million jobs at lower levels of the wage spectrum (United States Bureau of the Census, 1989), and are consequently a force to be reckoned with.
Organisational Commitment and Job Satisfaction as Predictors of Employee Turnover Intentions
Authors: Jenkins Michael , Paul Thomlinson R.
Published: January 2008

Research in recent years has shown renewed vigour in the area of employee turnover (e.g., Lee, Ashford, Walsh & Mowday, 1992; Lee & Mitchell, 1992). Earlier studies were rather narrow in scope, restricting their investigation to a single predictor. The major finding shared by these studies was an inverse relationship between job satisfaction and employee turnover (Muchinsky & Tuttle, 1979). This relationship has been especially evident when satisfaction was indicated in relation to the work itself (Muchinsky & Morrow, 1980). Other studies have shown only a modest relationship between satisfaction and turnover, with an aspect of behavioural intentions needed to provide a stronger relation (e.g. Mobley, Horner & Hollingsworth, 1978)
In Search of Excellence in the Mexican Restaurant Industry
Authors: Sauceda Arthur M. , Kleiner Brian H.
Published: January 2008

The Mexican restaurant industry in Southern California has flourished in the past. However, due to currently tough economic times and the overabundance of Mexican restaurants, it has now become much more difficult to run a successful Mexican restaurant. The majority of the Mexican restaurants that will survive are those that are managed for “excellence”. For the purposes of this article (and since sufficient resources were not available to take in‐depth looks at income statements, balance sheets, 10 year histories, etc.), an “excellent” Mexican restaurant is classified as one that has been around for at least 10 years, is expected to remain in business, and there is at least a small chain of these restaurants.
Startup Businesses — Selecting the Right Form: Tax and Limited Liability Factors
Authors: Al‐Darayseh Musa M. , Waples Elaine
Published: January 2008

When an individual decides to go into business, it can be an intimidating experience for him or her because of the many important business decisions to be made prior to entering the free market. In unforeseen ways, these decisions can have a tremendous impact on the operation and ultimate success of a new business.
Managing the Start‐Up Company
Authors: Carte Norman E. , Kleiner Brian H.
Published: January 2008

The importance of start‐ups to the re‐vitalisation of the American economy cannot be over emphasised. Tomorrow's Fortune 500 is today's garage shop operation. But billion dollar companies do not simply spring into existence. They are born and must survive all the trials and tribulations of infancy and adolescence prior to attaining a healthy maturity.
Managing for Excellence in the Leisure and Recreation Industry
Authors: Prothe Brad J. , Kleiner Brian H.
Published: January 2008

Interest in the field of leisure and recreation has grown steadily over the past few decades. Each year, millions of people engage in sports and fitness programmes, cultural activities, outdoor recreation, the arts and numerous other forms of leisure activities. One possible reason for this increased participation is that Americans today are finding themselves with more free time than their ancestors had. A 1984 study conducted by the Outdoor Recreation Policy Review group found that American adults had 10% more free time in 1975 than a decade earlier. Some of this new found free time resulted in an increase in recreational activities from an average of .9 hours per person weekly to 1.3 hours per person weekly.
Trade Union Incorporation: Past, Present and Future — a longitudinal case study of GKN
Authors: McCabe D. , Black J.
Published: January 2008

In the early 1980's in the context of a deep recession a number of commentators talked of major changes which heralded the demise of trade unionism (Brown, 1984), (Massey and Miles, 1984). Towards the mid‐1980's the debate became polarised between those who argued for change (Basset, 1986) versus those stressing continuity (MacInnes, 1987). Towards the end of the 1980's a more sophisticated analysis suggested that there had been both change and continuity (Kelly, 1991), however, the emphasis was largely upon continuity in view of the surveys at that time (Legge, 1988). The issues from the mid‐1980's have become more complex due to terms such as the “New Industrial Relations” (Dunn, 1990; Keenoy, 1991), “Human Resource Management” (Guest, 1987, 1989, 1991; Storey, 1989; Keenoy, 1991), and “Japanization” (IRJ, 1988; Oliver and Wilkinson, 1988) which suggest a transformation of industrial relations.
The Effect of Different Levels of Legislative Support on the Pattern and Structure of Unionism in Australia and Britain
Authors: Brown William , Marginson Paul , Whitfield Keith
Published: January 2008

The closely comparable workplace industrial relations surveys of 1990 allow a unique opportunity to analyse the effect of two very different systems of legislative support on the nature of unionism in two countries which are otherwise extremely similar. Australian industrial relations law provides unions with considerably more support provision through recognition procedures and rights to organise than is the case in Britain.
Unions on the Brink? Some Evidence on the Union Recruitment of Managerial and Professional Workers
Authors: Whitson Colin , Waddington Jeremy
Published: January 2008

Unions face a series of common problems which have been expressed in declining union membership, the growth of non‐union employment, and a decline of influence and power inside and beyond the workplace. The problems include changes in economic structure and labour markets, the effects of government's neo‐ liberal economic policies, a hostile legal environment, and wider social and political changes.
Professional Unions in the National Health Service: membership trends and issues
Authors: Burchill Frank , Selfert Roger
Published: January 2008

One criticism of the Donovan Report was that it paid little attention to the public sector. This paper is concerned with one part of the public sector, the National Health Service and a section of the trade union organisations existing within it, namely the professional unions. The terms ‘professional unions’ is chosen deliberately in spite of the fact that the organisations under scrutiny coincide exactly with what are usually called ‘professional associations’.
Trade Union Organisation and the Privatisation of Local Authority White Collar Services
Authors: Rainnie Al
Published: January 2008

In the face of legislation that will force local government to privatise (most authorities prefer the term ‘externalise’) varying proportions of white collar services, many authorities have jumped before they are pushed (wishing to be ‘ahead of the game’) and have externalised services such as residential homes for the elderly, pay roll, computer services, property services etc.
Trade Union Mergers: Causes & Consequences
Authors: Undy R.
Published: January 2008

Firstly, the method and scope of research is outlined, secondly, distinctions are made between merging unions, thirdly, the reasons for merging and the kinds of advantages sought by the major merging unions are considered and, fourthly, the continuing research into the consequences of mergers for the unions involved and the wider union movement is noted.
Influencing Strategic Decisions: Worker Directors in UK Bus Companies
Authors: Pendleton Andrew , Robinson Andrew , Wilson Nicholas
Published: January 2008

This paper examines the role and effectiveness of worker director schemes in six employee‐owned bus companies. This form of industrial democracy, which is aimed at giving workers and their representatives a role in the strategic direction of the employing organization, has been in abeyance in recent years. However, it now seems to be making something of a comeback. Concern about corporate governance, the spread of employee ownership and recent initiatives by the EC have combined to generate renewed interest in employee representation in the formulation of company strategy. As industrial democracy edges back on to the industrial relations agenda it is opportune to reconsider the findings of earlier literature in the light of recent developments.
British Trade Unions in Decline: What Has Happened to Trade Union Recognition in British Establishments
Authors: Disney Richard , Gosling Amanda , Machin Stephen
Published: January 2008

De‐unionization has been one of the most significant features of the British labour market in the 1980s. All conventional measures of union presence and power vividly demonstrate this. The proportion of British establishments which recognised manual or non‐manual trade unions for collective bargaining over pay and conditions fell by almost 20% (from 0.67 to 0.54) between 1980 and 1990; the proportion of workers covered by a collective agreement fell from 0.71 in 1984 to 0.51 in 1990 (Millward et al., 1992); aggregate union membership fell from 13.2 million in 1980 to 9.9 million by 1990; the corresponding fall in aggregate union density was from 54% to 38% (and it has continued to fall post‐1990). The longer time series profile of aggregate union density (defined as the number of union members divided by the total workforce) is very dramatic. The 1980s declines have completely reversed the gains achieved in the 1970s and union density now stands at its lowest level for 30 years.
Attitudes to Work and Trade Unions Among Financial Services Employees
Authors: Hartley Jean
Published: January 2008

While considerable research has been conducted into the reasons for union growth and decline at aggregate level, much less attention until recently has been paid to explaining differences between individuals and groups in the workplace concerning why some belong to a trade union and others do not. This research explores the attitudes to work, the company and the trade union among financial sector workers.
Change in the Teacher Unions
Authors: Ironside Mike , Seifert Roger , Sinclair Jackie
Published: January 2008

This paper discusses the development of workplace bargaining and trade union activity in schools in four English LEAs. It is based on a two year programme of research into industrial relations and the local management of schools, carried out at the Centre for Industrial Relations at Keele University. The research is funded by the ESRC.
Structure and Identity: Internal Union Restructuring in Comparative Perspective
Authors: Murray Gregor
Published: January 2008

This paper focuses on change in union structures and the challenges posed by current socio‐economic transformations for the emergence of appropriate representative structures.
Trade Unions and Organisational Innovation
Authors: Thompson Paul , Wallace Terry , Ahlstrand Roland , Sederblad Per
Published: January 2008

The capacity of trade unions to renew themselves clearly depends on a variety of political and organisational factors. British trade unionism has long been seen as defensive, sectional and reactive. If trade unions are to develop strategically, they will need their own positive agenda. This paper looks at the obstacles and potential for doing this, utilising comparative research in the UK and Sweden.
Union survival: A comparative approach to union culture and job regulation in Britain, France and Germany
Authors: Jefferys Steve , Lyddon David , le Berre Michel
Published: January 2008

The paper has three main sections. The first summarises both the evidence for union decline or stagnation (such as decreasing union density, falling numbers of workplace representatives and fewer days lost in strikes), and the standard explanations (such as macro‐economic factors, labour force changes, falling workplace size and changes in the bargaining context). The second section suggests an approach to the comparison of union cultures in the three countries. The third section develops a comparative approach to trends in job regulation, and the role of unions within this. Finally, the paper offers some conclusions from this comparative analysis on the emerging debate over union survival.
Union policies towards the Youth Training Scheme
Authors: Ryan Paul
Published: January 2008

The years 1982–89 saw extensive controversy over YTS within the UK trade union movement over the desirability of the regulatory strategy advocated by the TUC. The TUC advocated conditional acceptance of YTS, urging trade unionists to encourage takeup of the scheme in unionised workplaces, subject to negotiated safeguards concerning extent and usage.
Trade Union Recruitment Strategies: A National & Local Level Assessment
Authors: Bain Peter , Mason Bob , Snape Ed
Published: January 2008

The issue of union recruitment strategies remains complex and contentious in the present harsh politico‐economic climate. Any assessment of recruitment potential is linked to some view of the condition of the trade union movement and the attractiveness of its policies and methods to those outside its ranks whom it seeks to recruit. Within this context, arguments have raged over three core themes: the extent to which unions should be biased towards offering services to members, or act as ‘militant’ wage bargainers; the relative efficacy of competitive campaigning for membership compared to a more centralised and regulated system; and the degree to which the broader politico‐economic environment influences the ability of unions to increase aggregate membership through interventionist policies.
The Unions of the Future and the Future of Unions
Authors: Willman Paul , Morris Tim
Published: January 2008

Membership decline, marginalization of union influence in a range of businesses and loss of political influence have raised major questions about the survival of the union movement in the UK in anything like its present form. However, such pressures have been in operation for at least a decade and trade unions have responded both by effecting major internal organisational changes (Willman, Morris and Aston, 1993) and by further mergers (Buchanan, 1992).
Has the Retreat of Trade Unionism Quickened in the Recession
Authors: DesJonqueres T. , Gregg P.
Published: January 2008

The decline of Trade Unionism in the UK in the 1980s has been well documented. Union density down from 53% in 1979 to 38% in 1980. The proportion of private sector plants with recognised Trade Unions down by 10 percentage points. Progressive legislative changes have outlawed closed shop arrangements resulting in a dramatic decline in such relationships by 1990. Following on from evidence provided by a survey into changing union presence in the 1980s (see Gregg and Yates, 1991), NIESR in conjunction with the LBS has undertaken a major new survey of the impact of the recession on company behaviour. This will include basic questions on union presence and institutions and pay setting systems (including pay freezes).
Managerial Restructuring and Workplace Trade Unionism in the Royal Mail
Authors: Darlington Ralph
Published: January 2008

Whilst remaining in the public sector the Post Office has undergone massive changes in terms of its general orientation and structure over the last decade, the latest phase of which is having major implications for workplace management‐labour relations and trade union organisation. Meanwhile, the future prospect of privatisation poses further immense challenges. This paper has the objective of contributing to an understanding of the restructuring of work and industrial relations which has been taking place within the Royal Mail — the letters arms of the Post Office — over the last few years, focusing in particular on the relationship between management organisation and strategies and the dynamics of workplace trade unionism.
A New Collectivism or Trade Union Marginalisation?: The Role of Trade Unions in the Introduction of New Work Structures
Authors: Geary John F.
Published: January 2008

This paper looks at three different companies — one from brewing, one from automative components and another from the aerospace industry — which in recent years had made significant attempts to alter the organisation of work. The paper asks four questions: what role is there for trade union participation in the introduction of change to work structures? Is this participatory role something which management grant or which unions force them to concede? How do unions respond to managements' strategies and how successful are they? Are we witnessing “a new collectivism” or are unions being increasingly marginalised?
A Trade Union Reaction? Position and Manoeuvre in the Persistence of Organisation in the Chemical Process Industry
Authors: Tuckman Alan
Published: January 2008

In war it would sometimes happen that a fierce artillery attack seemed to have destroyed the enemy's entire defensive system, whereas in fact it had only destroyed the outer perimeter; and at the moment of their advance and attack the assailants would find themselves confronted by a line of defence which was still effective. (Gramsci)