bluuebunny/crossref_metadata_2025 huggingface dataset:
Analysts' estimates
Authors: Aubert François , Grudnitski Gary
Published: February 2012

Purpose

The purpose of this paper is to examine whether mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union reduced earnings manipulation, as proxied by the difference between a firm's reported earnings and ex post estimate of earnings by financial analysts.

Design/methodology/approach

Controlling for firm and institutional factors and drawing upon a sample of 15,034 firm‐year observations from 20 European countries, the research design entailed examining the change in the earnings manipulation proxy during pre‐ and post‐IFRS adoption periods.

Findings

The principal finding from this analysis was a decline in the magnitude of the proxy for earnings manipulation coincidental with IFRS adoption, which suggests that a uniform financial reporting regime may have contributed to exposing the use of temporary activities to manipulate earnings.

Originality/value

The results of this study make an important contribution to the extant literature on the outcomes of IFRS adoption, and should be of value to investors and standard setters, who want honest and comparable financial reporting but are opposed to regulatory intervention. Of equal significance is the innovative model introduced to proxy for earnings manipulation.
Evidence of voluntary accounting disclosures in the Athens Stock Market
Authors: Iatridis George , Alexakis Panayotis
Published: February 2012

Purpose

The purpose of this paper is to explore the motives for providing voluntary accounting disclosures and investigate the financial differences between voluntary and non‐voluntary disclosers. The paper also examines the association between the provision of voluntary disclosures and earnings management.

Design/methodology/approach

The study utilises logistic regressions to test the hypothetical relations set up in the study. The categorisation of firms into those that report the minimum required by law and those that provide voluntary accounting information is based on the examination of firms' financial statements. Company categorisation is based on the construction of an index similar to the disclosure index formulated by the Center for International Financial Analysis and Research. Each sample firm obtains a score, with a higher score reflecting a more significant level of disclosure.

Findings

The findings show that voluntary disclosers exhibit higher profitability and growth and appear to be good news bearers. They also display a change in their management and a higher share trading volume. The results provide evidence that the provision of voluntary accounting disclosures is negatively associated with earnings management.

Research limitations/implications

The study indicates that sound financial indicators and good news and prospects are likely to motivate firms to provide voluntary disclosures in order to attract investors' attention and communicate their managerial superiority or potential. Less information asymmetry and earnings management would lead to the disclosure of informative accounting information and would subsequently assist investors in making efficient decisions.

Originality/value

The contribution of the study lies in the fact that Greece is a particular case because it is a “rules‐based” code‐law country that involves high levels of standardisation and that has adopted IFRSs that are “principles‐based” and involve flexibility in financial reporting and judgment. Also, financial reporting in Greece is less restrictive in terms of disclosure requirements. The findings of the study are useful for financial analysts and investors, as they enable them to understand the financial attributes and motives of firms that provide voluntary disclosures as well as their earnings management inclination.
Does other information improve the usefulness of management earnings forecasts for analysts?
Authors: Blouin Marie C.
Published: February 2012

Purpose

The purpose of this paper is to investigate whether other information included with management earnings forecasts can help analysts to formulate better earnings predictions.

Design/methodology/approach

This study uses ordinary least squares regression analysis of 373 management earnings forecasts and compares changes in analyst forecast characteristics surrounding the release of a management forecast of earnings from the same firms which sometimes include other information with their forecasts and sometimes do not.

Findings

Analysts make larger forecast revisions when other information is included with a surprising management earnings forecast, especially if the forecast contains good news. This information reduces subsequent analyst forecast error for firms with negative earnings.

Research limitations/implications

Results of this study may not extend to smaller firms or to firms that have disclosure policies of always including other information with their forecasts.

Originality/value

Prior research has yielded mixed results on whether other information included with management forecasts of earnings is useful to the market directly by examining stock market reactions to forecast announcements. This study reveals that this information may be useful to the market through the filter of financial analysts since they are able to use the other information in management forecasts to improve their own predictions.
Long term versus warm phase, part I: hurricane frequency analysis
Authors: Daneshvaran Siamak , Haji Maryam
Published: February 2012

Purpose

By reviewing recent literature, it is noticeable that considerable attention has been given to the relationship between all Atlantic hurricanes and those that make landfall in the USA. However, less research has been done regarding landfall frequency and identifying spatial areas that are statistically more likely to produce landfalling hurricanes. The purpose of this paper is to provide a better prediction method for US landfalling hurricanes.

Design/methodology/approach

This work is based on the hypothesis that landfall variations along the US coast can be better explained in terms of hurricane origination points over more susceptible areas on the North Atlantic Ocean. Simulation techniques are used to spatially quantify the landfall probability.

Findings

Results indicate the existence of a landfall corridor in the Atlantic Basin, which explains some of the variances observed in the landfall process. Two different hypotheses of climate are examined. A long‐term assumption is based on the historical data from 1940 to 2010. The second assumption is based on the Atlantic Multidecadal Oscillation. Since 1995, we are in a warm phase and we assume that sea surface temperatures remain warmer than the long‐term average over the next several years. Results indicate that the average increase on landfall frequency is about 13 per cent.

Originality/value

This paper is the first paper that introduces the concept of landfall origination corridor. It spatially identifies the differences between long term and warm phase of the atmosphere in terms of US landfall occurrence using hurricane origination points.
Long term versus warm phase, part II: hurricane loss analysis
Authors: Daneshvaran Siamak , Haji Maryam
Published: February 2012

Purpose

In general, the insurance industry accepts large risks due to the frequency and severity of extreme events. Because of the short record on hazard data for such events, a large amount of uncertainty has to be dealt with. Given this large uncertainty it is important to better quantify the hazard parameters that are defined as inputs to the catastrophe models. The purpose of this paper is to evaluate the hurricane risk from loss point of view in the USA for both long‐term and warm phase conditions using a simulation‐based stochastic model.

Design/methodology/approach

A Poisson process is used to simulate the occurrence of events for both conditions. The generated event‐sets were used along with vulnerability and cost models to estimate the loss to an insurance industry portfolio. The paper discusses the statistics of events categorized by the Saffir‐Simpson Hurricane Wind Scale, annualized and return period losses and compares the results for both assumed long‐term and warm phase climate states.

Findings

The analysis shows that the population of landfall data for the two climate conditions is not statistically different. However, if we accept that a difference in the frequency of landfall occurrence between the two assumptions exists, the increase in average annual loss is about 17 per cent.

Originality/value

This paper provides insights to the difference between the two states of atmosphere from the point of view of insured losses for hurricanes and is one of the first papers that offers conclusion on the uncertainty associated with the warm phase data.
Determinants of narrative risk disclosures in UK interim reports
Authors: Elzahar Hany , Hussainey Khaled
Published: February 2012

Purpose

The purpose of this paper is to contribute to the existing disclosure literature by examining the determinants of narrative risk information in the interim reports for a sample of UK non‐financial companies.

Design/methodology/approach

This study uses the manual content analysis to measure the level of risk information in interim report narrative sections prepared by 72 UK companies. It also uses the ordinary least squares regression analysis to examine the impact of firm‐specific characteristics and corporate governance mechanisms on narrative risk disclosures.

Findings

The empirical analysis shows that large firms are more likely to disclose more risk information in the narrative sections of interim reports. In addition, the analysis shows that industry activity type is positively associated with levels of narrative risk disclosure in interim reports. Finally, the analysis shows statistically insignificant impact of other firm‐specific characteristics (liquidity, gearing, profitability, and cross‐listing) and corporate governance mechanisms on narrative risk disclosure.

Practical implications

The study's findings have practical implications. It informs investors about the characteristics of UK companies that disclose risk information in their interim reports. For example, the findings show that narrative risk disclosures are affected by firm size and industry type rather than firms' risk levels (e.g. financing risk measured by the gearing ratio or liquidity risk measured by lower liquidity ratios). Practical implications for managers from these findings are that, in order to keep investors satisfied, companies with high levels of financing and liquidity risks should look at investors' demands for risk disclosure. This will help investors when making their investment decisions.

Originality/value

The determinants of narrative risk disclosure in interim reports have not been explored so clearly in prior research and, therefore, this paper is the first of its kind to examine this research issue for a sample of UK companies.
Measuring risk and financial support for NPPs using Monte Carlo simulation
Authors: Piranfar Hosein , Masood Omar
Published: February 2012

Purpose

The purpose of this paper is to work out the risk of cost overruns in nuclear power plants (NPPs) and its mitigation through public financial support.

Design/methodology/approach

The stochastic process of overruns is simulated and compared with the private company investment to work out the amount of subsidy.

Findings

At higher levels of risk proportionately more public finance is sucked in.

Research limitations/implications

International comparison would be valuable.

Practical implications

The paper could provide useful guidance in developing countries regarding how to work out the public or international subsidy.

Social implications

People may justifiably resist the public subsidy for a foreign investor.

Originality/value

The original calculation using Matlab will certainly be of value.
To be or not: feeding information in standard minority games
Authors: Corelli Angelo
Published: February 2012

Purpose

The purpose of this paper is to analyse a standard grand canonical minority game (MG).

Design/methodology/approach

Agents are divided into two groups: speculators, who trade adaptively, and producers who trade deterministically. Information acts on the amount of the two types in the system, modifying the share.

Findings

When the system is out of equilibrium, stylized facts arise, such as fat tailed distribution of returns and volatility clustering. If speculators abandon price taking behavior, stylized facts disappear.

Originality/value

The modified MG presented here is able to reproduce qualitatively a whole range of stylized facts. Most importantly, its quite rich behavior can be studied analytically.
New venture start‐ups and technological innovation
Authors: Blazenko George W. , Pavlov Andrey D. , Eddy‐Sumeke Freda
Published: February 2012

Purpose

The purpose of this paper is to compare investment in innovation (e.g. R&D) between new venture start‐ups before commercialization and operating businesses after commercialization.

Design/methodology/approach

Real options methods were used to model a new venture start‐up as a perpetual call option on an operating business that grows with R&D. The operating business uses R&D to improve actual earnings while the start‐up uses R&D to improve prospective earnings. When the start‐up entrepreneur commercializes his/her new product, device, or service with conventional investment (e.g. plant, property, and equipment to begin production), prospective earnings convert into actual earnings.

Findings

The ability of the start‐up entrepreneur to avoid commercialization costs upon failed R&D makes R&D more valuable to the start‐up entrepreneur than to the manager of the already operating business (for whom commercialization costs are sunk) and despite R&D costs that the start‐up incurs without the revenues that only commercialization generates. The value of R&D to the start‐up can be so great that the entrepreneur invests in R&D before the manager of an otherwise similar operating business in similar business conditions.

Originality/value

Without favoring eithera priori, the authors show that under broad circumstances, a new venture start‐up undertakes R&D before an already operating business. The authors also discuss the empirical implications of the results.
Combining structural models and accounting‐based models for measuring credit risk in real estate companies
Authors: Samuel Baixauli J. , Alvarez Susana , Módica Antonina
Published: February 2012

Purpose

The purpose of this paper is to, first, analyse to what extent the default probability based on structural models provides additional information and that accounting ratios do not contemplate. Second, to design hybrid models by including the default probability from structural models as explanatory variable, in addition to accounting ratios, in order to evaluate the differences in the accuracy of default predictions using an accounting‐based model and a hybrid model.

Design/methodology/approach

The authors calculated the scores from the accounting models annually during the period from 2003 to 2007 and estimated several structural models.

Findings

The results show that the market information obtained from the structural models includes additional information not reflected in the accounting information. Also, it can be concluded that including default probability from structural models as an explanatory variable allows the out‐sample predictive capacity of accounting‐based models to be improved.

Practical implications

The study highlights the importance of combining a structural model with an accounting model rather than expending energy on determining which of the two provides a greater predictive capacity. In fact, recent literature demonstrates no superiority of one approach over the other because both approaches capture different aspects related to the risk of bankruptcy in companies and they should be combined to improve credit risk management.

Originality/value

This study expands on the existing literature on the probability of business failure in the real estate sector. The authors present a comparative analysis of the accuracy of default predictions using accounting‐based models and hybrid models which will consider the default probability implicit in market information.
Influence of creativity and knowledge sharing on performance
Authors: Wu Chao‐Sen , Lee Cheng‐Jong , Tsai Li‐Fen
Published: February 2012

Purpose

The purpose of this paper is to investigate the influence of technological creativity for sports and knowledge sharing on individual performance, and to analyze the correlation among creativity for sports technologies, knowledge sharing, and individual performance, via the mediating effect of athletes' self‐efficacy.

Design/methodology/approach

This study selected 250 current athletes, including tennis players, track and field athletes, volleyball players, etc. as the subjects. Statistical methods, such as Cronbach's α, factor analysis, Pearson's correlation, regression analysis, and path analysis, were used to perform analyses.

Findings

It was found that among the technological creativity for sports, athletes' creativity and analytic capacity had significant positive influence on task performance and team performance in athletes' individual performance. In other words, the improvement in athletes' self‐efficacy may improve their creativity and level of technological capacity, which further improves team performance and task performance.

Originality/value

For coaches it is necessary to constantly strengthen athletes' self‐efficacy and provide them with the space for the development of creativity and technological capacity in order to specifically improve their athletic performance. This study integrated relevant theories of technological creativity with those of self‐efficacy to investigate issues regarding improvements in athletes' performance. At present, there is a lack of relevant studies on technological creativity for sports. The research results can serve as a reference to future studies for continuous clarification of investigations into technological creativity for sports.
Effects of international collaboration and knowledge moderation on China's nanotechnology research impacts
Authors: Tang Li , Shapira Philip
Published: February 2012

Purpose

Recent studies report that China is becoming a leading nation in the quantity of scientific output, including in the emerging field of nanotechnology. In nanotechnology, bibliometric measures based on citations also indicate improvements in the research impacts of Chinese scientific papers. The purpose of this paper is to examine the effects of international collaboration, including the role of knowledge moderation through Chinese researchers who collaborate in both domestic and international scientific cooperation, on the impacts of Chinese nanotechnology research publications.

Design/methodology/approach

Using a nanotechnology publication dataset, bibliometric analysis and statistical testing are adopted to explore the issues raised in the study.

Findings

International collaboration, through direct collaboration and indirectly through Chinese knowledge moderators, has a positive impact on the quality of Chinese research, controlling for language, discipline, research capacity, and other factors.

Originality/value

The concept of a Chinese knowledge moderator is introduced to identify Chinese researchers who bridge scientific worlds by publishing scientific papers with both domestic and international colleagues. This concept is operationalized to capture the indirect impacts in China of international knowledge linkages and spillovers including those associated with overseas Chinese researchers and with overseas returnees.
Small retailer strategies for battling the big boxes: a “Goliath” victory?
Authors: Armstrong Craig E.
Published: February 2012

Purpose

The past 25 years have witnessed a dramatic rise in the dominance of big‐box retailers in the global retail sector and the decline of small retailers. The purpose of this paper is to explore how the intensity of competition with big box retailers moderates the relationship of strategy choice to expected growth.

Design/methodology/approach

This study uses cross‐sectional survey data from a group of 199 small retailers in the USA. Hypotheses are tested using linear regression of expected growth on the use of three growth‐oriented strategies. These relationships are subjected to tests of the moderating effect of direct competition with big box retailers.

Findings

This study shows that small retailers pursue strategies of offering previously unavailable goods or services, high quality, and better service to pursue future growth. The interaction effect of strategy with directness of competition with big box retailers, however, has a negative and significant effect on expected growth.

Research limitations/implications

The data set is from 2003 and is cross‐sectional. Future research on small retailers' strategic preferences should reflect a more recent competitive landscape and employ longitudinal data sets to establish cause‐and‐effect relationships.

Practical implications

Small retailers need to understand that the strategies they use to pursue growth essentially become strategies for mere survival when competing directly against big box retailers. One small retailer's growth strategy is another small retailer's survival strategy, depending on direct competition with a big box retailer.

Originality/value

This study provides support for the argument that small retailers should pursue growth‐oriented strategies that create value and differentiate them from big box retailers. Under direct competition from big box retailers, however, these growth‐oriented strategies seemingly become mere means for survival. Small retailers need to be aware of blind spots that prevent them from understanding strategy‐performance relationships.
A new typology of forms of international collaboration
Authors: Barnes Tina , Raynor Stephen , Bacchus John
Published: February 2012

Purpose

The purpose of this paper is to analyse the inconsistent use of terminology in international collaboration, and develop a clearer typology that reflects the commercial and practical realities of modern business.

Design/methodology/approach

A critique of existing typologies provided the basis for the development of a more practical framework. The new typology was populated with the most prominent collaborative forms to emerge from the analysis of academic research and commercial practice.

Findings

“Structure” and “purpose” emerged as the most logical determinants in differentiating and classifying collaborative forms. Actual commercial ventures mapped on to the new typology demonstrate a good fit between these two considerations and the collaboration strategies adopted.

Originality/value

This work contributes much needed clarity in differentiating and classifying forms of collaboration. The key determinants of structure and purpose reflect more accurately the commercial and practical realities of modern business, and offer practitioners and researchers a logical means of mapping and analyzing collaboration strategy.
John Lewis Partnership lessons in logical incrementalism and organic growth
Authors: O'Regan Nicholas , Ghobadian Abby
Published: February 2012

Purpose

The purpose of this paper is to demonstrate how strategy is developed and implemented in an organisation with an unusual ownership model. Partnerships are not a prevalent form of ownership but as this case demonstrates they can be extremely effective. Furthermore this case demonstrates how logical incrementalism can be used to implement major strategic decisions.

Design/methodology/approach

The paper draws on company documentary evidence and a semi‐structured interview with Mr Charlie Mayfield, Chairman of John Lewis Partnership. A chairman has a helicopter view of business whose perspectives are rarely captured by strategy researchers. This case study offers an insight into strategic thinking of a chairman and chief executive of a successful company.

Research limitations/implications

The case study and interview offer a unique insight into the rationale behind strategic decisions within a successful partnership that has grown organically in a highly competitive retail market without high gearing.

Originality/value

This case study sheds light on strategic moves within partnership. Furthermore, very few case studies offer insight into the thinking of a chief executive who has successfully managed a business in a turbulent environment.
Tracking the professional identity changes of an accountancy institute
Authors: Low Mary , Davey Howard , Davey Janet
Published: February 2012

Purpose

The purpose of this paper is to explore how a professional accountants' Institute has projected its changing professional identity through its annual reports. Extensive research has shown that the annual report is one of an organization's most important documents to communicate with stakeholders. The New Zealand Institute of Chartered Accountants celebrated its centenary year in 2008. It is therefore timely to explore how this influential professional institute has projected its evolving identity to its stakeholders over 100 years of annual reports.

Design/methodology/approach

The paper uses a content analysis of archival records. The type of information and the manner of presentation via textual information and visual images in the Institute's annual reports are used to track a changing professional identity.

Findings

The analysis did not find any definitive statements of professional identity by the professional accountants' Institute. Early annual reports used a singular visual image to project authenticity. Increasing use ansd complexity of visual images and mission/vision statements projected an identity of expertise, integrity and global relevance, paralleling the impacts of globalization and advances in technology. The last decade of the Institute's annual reports reveals a sophisticated use of visual images and printing to enhance textual information. This marked a dramatic turn in the projection of professional identity whilst retaining the communication of a basic reality and professional traits to its members and stakeholders.

Originality/value

The paper is valuable as few other research studies have investigated the projection of changing professional identities via identity statements and visual imagery in annual reports.
A study of sustainability verification practices: the French case
Authors: Gillet Claire
Published: February 2012

Purpose

The growth in social and environmental reports is followed by a growth in reports including an assurance statement done by an outsider to the company. The aim of this paper is to study the implementation by companies of a third party assurance provision to their sustainability reports.

Design/methodology/approach

The author examined the practices of French companies as far as verification of sustainability information is concerned and opted for an exploratory study. The study analyses the assurance statement of French CAC 40 listed companies publishing a sustainability report verified by a third party. It also analyses semi‐structured interviews conducted with sustainability managers and assurance providers.

Findings

The paper provides an insight of how assurance reports are stated and it seems that they lack precision and explanation. The interest for companies to engage in the assurance of their sustainability information is to manage their sustainable development policy and to progress in reporting their sustainability information. Moreover, the aim of sustainability verification is to assure users of the accountability and reliability of the disclosed information. The sustainability assurance engagement is mainly a quest for legitimacy.

Research limitations/implications

The sample of semi‐structured interviews could be enlarged and other important actors such as shareholders or non‐financial rating agencies interviewed. Further research could be conducted at an international level, thus allowing embracing institutional contexts for each country.

Originality/value

This paper contributes to the emerging literature about sustainability assurance practices and could be of interest to managers and auditors to improve the assurance practices of social and environmental reporting.
Being there for each other – who fills the gaps? A case of a young person with a neurological disability by a children's social worker and a case manager
Authors: Green Lyndy‐Lee , Dicks Jo
Published: February 2012

Purpose

This article is based on a case study jointly presented by Lyndy‐Lee Green, Brain Injury Case Manager and Jo Dicks, Children's Social Worker, describing their experiences of joint working on a case of a young man who sustained a brain injury at birth. It aims to describe a model of successful collaborative delivery of a personalised service, and to demonstrate what can help or hinder professional relationships and client outcomes.

Design/methodology/approach

A joint perspective on a three year period of collaborative work with one client was obtained from a case manager in private practice and a social worker in statutory services, with reference made to the current legislative context in health and social care. The findings were discussed with reference to: implementation of the personalised agenda; guidance and practice methods used by case managers in private practice; and understanding of the difficulties caused by brain injury in young people.

Findings

The availability of statutory services was found to be insufficient in comparison with the collaborative input received by one young man with a brain injury, utilising available statutory services, and supplemented by private funding aiming to maximise quality of life. The paper identified a number of elements that contribute to effective joint working: communication and the value of face to face meetings; maintaining the client's goals and needs at the centre of all decision making; joint responsibility and positive risk taking; understanding and valuing roles; rapid response to crisis situations and contingency planning; the need for planned and coordinated transition; knowledge of brain injury; autonomous decision making, supported at organisational level; and creativity.

Originality/value

There is little evidence examining the issues that arise at the convergence of private case management and statutory service provision, particularly where funding for services is not the primary concern. This case study highlights the collaborative practice that can be achieved working across the boundaries of statutory services and private practice and provides an insight into the complexity of the needs of young people with brain injury in the community. This article will be of interest to practising case managers, and to social work care managers.
Client support co‐ordinator – bridging the gap in brain injury legal cases
Authors: Brown Paul , Hope Mike , O'Meara Des
Published: February 2012

Purpose

This paper aims to consider the new role of Client Support Co‐ordinator (CSC), which is being developed by some law firms, and the assistance this can provide for brain injury survivors and their families and carers.

Design/methodology/approach

This article considers how the CSC can assist in the early acute stages following acquired brain injury. It is designed to take the reader through the benefits that a CSC can bring in supporting not only the brain injury survivor but also their families and carers. The literature is reviewed briefly, followed by reflections and suggestions which are based on this review and on practical experience.

Findings

This role is designed not to replace but to supplement existing social care providers and to bridge the gap in a legal case between receiving first instructions and the instruction of a private case manager. By adopting a more proactive, holistic case management type service at the acute stage the rehabilitation outcomes can be improved and families and carers better supported. Specialist brain and serious injury lawyers involved in dealing with brain injury litigation will often face a number of practical problems prior to being able to prove legal liability. Once primary liability is confirmed lawyers can proceed to obtain interim payments to pay for a private case manager who will then arrange the client's care and rehabilitation package.

Originality/value

This article shows that during the initial process, this guidance and support for brain injury survivors and their families and carers is vital and any additional support that can be provided should be sought at an early stage. This paper demonstrates the efficacy of employing a client support co‐ordinator in this period.
Perceptions of patients with spinal cord injury on future research in South India
Authors: Nagarajan Guru , Arumugam Elango , Tharion George , Bhattacharji Suranjan
Published: February 2012

Purpose

The purpose of this paper is to evaluate the perceptions of research priorities as expressed by people with spinal cord injury (SCI).

Design/methodology/approach

A descriptive study based on feedback from patients, rehabilitated following SCI was conducted in order to explore their felt needs for further research. A questionnaire was sent to 225 people who were rehabilitated following SCI. They were asked to indicate three priorities for further research on disability related issues. The questionnaire had a list of issues on different facets of disability following SCI. In total, 62 patients responded to the questionnaire.

Findings

Research on urinary incontinence was stated to have the highest priority among these different groups according to their age, marital status, duration of disability, and employment status. Rehabilitated patients of all age groups, irrespective of marital or employment status or duration of disability, indicated that further research is to be done on urinary incontinence.

Research limitations/implications

A similar study among groups in a larger population would add further information.

Practical implications

Practitioners should address these expressed needs of the persons with SCI in the community.

Social implications

These expressed needs will increase awareness among the team involved in the management of SCI in the community thus fill the gap between research and practice.

Originality/value

Research focussing on various problems associated with spinal cord injury have been carried out globally. On most of the occasions, the perceptions of the affected people regarding research areas are seldom obtained. This research would guide future directions of rehabilitation research in the field of spinal cord injury.
Cycles of self esteem
Authors: Edworthy Ann , Cole Beverly
Published: February 2012

Purpose

This paper aims to explore the effectiveness of parental counseling in developing self‐esteem in children with neurological conditions.

Design/methodology/approach

Data were gathered via 92 questionnaires and 20 semi‐structured interviews with self‐selecting participants. Qualitative data were analysed through Interpretative Phenomenological Analysis.

Findings

The research evidences a correlation between self‐esteem of parents and child. Counselling can help create positive cycles which impact upon a child's self‐esteem. Four over‐arching themes were identified by parents and these take the reader through a process of living with neurological conditions.

Research limitations/implications

Limitations of the research include a lack of differential between types of neurological conditions and/or identification of families of children who are born with neurological conditions as opposed to children who acquire them. Suggestions for future research include conducting similar research with a more specific cohort. The role of counselling in addressing trauma experienced by parents when a child acquires a neurological condition was also identified as a future research area.

Practical implications

It is suggested that counselling needs to be de‐stigmatised and made more understandable. Accessibility of counselling for parents, who sometimes find it difficult to leave the home, also needs to be addressed.

Social implications

Issues of socialising are explored which could help raise awareness of the impact of public attitudes upon parental/child self‐esteem.

Originality/value

Research on the self‐esteem of children with neurological conditions is limited, as is research into the impact of parental counselling on offspring. This paper explores these under‐researched areas and as such is of value to parents and relevant health professionals.
Surveillance – who's watching you?
Authors: Greenfield Jill
Published: February 2012

Purpose

This article seeks to explore the use of surveillance in personal litigation.

Design/methodology/approach

The paper involves a discussion drawing upon case material in relation to acquired brain injury.

Findings

Surveillance can have a detrimental effect upon the person with traumatic brain injury's emotional state and psychological wellbeing, adversely effecting rehabilitation and potentially producing misleading information.

Practical implications

This paper raises awareness of the possible ramifications of surveillance and the need for vigilance by families and social care staff.

Originality/value

The paper highlights the ethical implications and potential adverse effects of surveillance.
Rehabilitation and litigation
Authors: Healy Deirdre
Published: February 2012

Purpose

This paper aims to consider the advantages to using the Rehabilition Code within personal injury litigation.

Design/methodology/approach

The paper is designed to take the reader through the key features of the Rehabilitation Code, how the Code is implemented on a practical level and the advantages to both Claimant and Defendant Advisors in utilising the Code.

Findings

The article highlights that the early provision of rehabilitation can make a significant and positive contribution to the life of an injured party. It actively encourages all parties involved in the litigation process to act in a collaborative manner and to fully engage with the Rehabilitation Code.

Originality/value

This paper sets out a framework for legal advisors to use when considering the provision of early rehabilitation within litigation.
Accounting development and international financial reporting standards in small island economies
Authors: Krishansing Boolaky Pran
Published: February 2012

Purpose

The purpose of this paper is to examine the accounting development process and international financial reporting standards (IFRS) in small island economies (SIEs), with particular reference to Mauritius. SIEs are different from large economies in terms of economic and political dependence, colonial influences and international pressures, as well as vulnerability to natural shocks.

Design/methodology/approach

This paper uses Briston's Accounting Evolutionary Theory (BAET) and the Transcendental Stage of Accounting Development (TSAD) proposed by Boolaky and adopts a descripto‐explanatory research tradition to explain accounting development and IFRS in Mauritius. Data on key development economic policies between 1960 and 2008 are collected and analysed using secondary sources, whereas data related to colonisation and basis of legal system are archived from the National Library.

Findings

Mauritius has experienced little difficulty compared to other countries in the African region such as Madagascar, Mozambique, Angola, Swaziland etc. in its accounting development process because it is used to the Anglo‐Saxon accounting system, has adopted the phase‐by‐phase development process, has an adequate supply of professionally qualified accountants and made IFRS compliance mandatory in 2001 through the revised Companies Act, 2001 and through the revision of other related legislations. As regards IFRS, Mauritius has a legal, political, business and economic environment conducive to sustain IFRS.

Research limitations/implications

This paper applies BAET to examine accounting development from basic book‐keeping to IFRS adoption in Mauritius. It also explains that there is a transcendental stage of accounting development which BAET has not taken into consideration.

Originality/value

There is no previous study which has used BAET and TSAD to examine accounting development and IFRS in small island jurisdictions. Previous studies have mostly focused on large economies. This paper also provides a basis for future research in similar jurisdictions.
The impact of IFRS 8 on disclosure practices of Jordanian listed companies
Authors: Mardini Ghassan H. , Crawford Louise , Power David M.
Published: February 2012

Purpose

The purpose of this paper is to compare the segmental information disclosures of Jordanian companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008.

Design/methodology/approach

A sample of 109 Jordanian companies is used in this research. A disclosure index checklist was constructed to assess the segmental information provided by the sample companies. In particular, the checklist collected information about: the number of segments reported; the number and type of segmental items published; the geographic segment definitions (areas) used; and the identity of the chief operating decision maker (CODM).

Findings

The results suggest that segmental disclosures under IFRS 8 have increased compared to the information published under IAS 14R. There is an increase in the number of companies disclosing segmental information while the number of business and geographic segments for which information is provided rose under IFRS 8. Items required under the previous standard (IAS 14R) are still being provided in 2009, and the new segmental information required (if reviewed by the CODM) under IFRS 8 is also disclosed. As a result, the total number of segmental items disclosed increased. Moreover, a majority of companies identified the CODM as the chief executive officer.

Research limitations/implications

This research highlights that the introduction of IFRS 8 has been associated with more Jordanian companies now disclosing segmental information. However, factors other than IFRS 8 may have contributed to the increased disclosure; these are not considered in the current paper.

Originality/value

This research shows that IFRS 8 compliance amongst Jordanian first market companies has resulted in an increase in the number of segments and items per segment disclosed.
Employer responsive provision: workforce development through work‐based learning
Authors: White Tracey
Published: February 2012

Purpose

The purpose of this paper, from a work‐based learning practitioner perspective, is to present an insight into some of the challenges, benefits and impacts associated with workforce development and employer responsive provision (ERP). The focus is learning, which is designed to meet an organization's needs and intended for groups of learners to develop their skills, whilst bringing tangible benefits to their organization.

Design/methodology/approach

Focusing upon experiences of managing an employer engagement, action research project, which worked with over 40, small and medium‐sized enterprises and more recently working with three major corporate organisations, this paper provides a personal perspective of engaging with organizations. It draws upon primary data from personal experiences and action research of working with employers and learners, and secondary data, such as the Higher Education Impact Study (2008) and the Higher Education Regional Development Agency's Skills for Growth report (2009). After setting the context, this paper will consider ERP and its challenges, in terms of organizational needs meeting academic tradition. This is supported with case study anecdotes, before a consideration of the impacts and benefits of ERP from an organizational perspective.

Findings

This paper provides insights into effective ERP and the elements needed to support its success. With probable continued growth in ERP, it is imperative that HEIs with ERP strategies understand the associated challenges and benefits. It suggests that in order to promote sustainable ERP activity, HEIs will need to consider a more strategic approach concerning the staff engaging in ERP activities.

Practical implications

From a work‐based learning practitioner perspective, this paper presents an insight into some of the challenges, benefits and impacts associated with workforce development and employer responsive provision (ERP).

Originality/value

This paper draws together current thinking on ERP with practice‐based application and understanding in order to inform and develop practice. It offers practical insights and experiences which build upon various bodies of literature to present identified elements necessary for successful engagement with employers. As the literature around ERP at present is fairly small, this paper offers a valuable insight into successful practice, building usable models for people working in this field.
Can work‐based learning programmes help companies to become learning organisations?
Authors: Ions Kevin , Minton Ann
Published: February 2012

Purpose

The idea of the learning organisation as an aspiration for a continuous process of learning has become widely accepted by many organisations. The purpose of this paper is to examine whether demand‐led higher education work‐based learning programmes can help nurture a supportive culture of learning and continuous improvement that helps companies to become learning organisations.

Design/methodology/approach

An analysis of students’ work‐based negotiated projects was undertaken to determine the extent to which their projects facilitated organisational learning. The analysis was carried out using an organisational learning checklist, developed through reference to the literature and research on organisational learning and learning organisations.

Findings

The study highlights the fact that although work‐based learning programmes can facilitate some aspects of organisational learning, the principles of organisational learning are not necessarily embedded in work‐based programme design.

Research limitations/implications

Although the results cannot be considered generalisable because they are based on a single case, further analysis of a greater range of work‐based learning programmes could establish external validity of the findings. Further research could include the development of an organisational learning taxonomy or action research to develop a work‐based programme that embeds organisational learning principles.

Practical implications

The principles of organisational learning should be considered when designing work‐based learning programmes.

Originality/value

The study highlights the importance of considering organisational learning when designing demand‐led, higher education work‐based learning programmes and outlines a method for analysing the extent to which existing programmes embed organisational learning principles.