bluuebunny/crossref_metadata_2025 huggingface dataset:
The governance of going private transactions
Authors: Braun Michael R. , Latham Scott F.
Published: June 2007

Purpose

The purpose of the study is to explore the board of directors in leveraged buyouts (LBOs) as a distinct source of value creation and to conceptually investigate the going‐private transaction via LBO as a response to deficient governance structures as well as the post‐buyout board restructuring.

Design/methodology/approach

The paper provides a review of the literature on LBOs boards, and relies on agency theory and the resource dependence perspective to develop testable propositions. The work suggests that the board as a particular source of efficiency gains in LBOs warrants further empirical research.

Research limitations/implications

The paper gives strong credence to the argument that boards represent a unique source of value creation in LBOs. Previous agency‐theoretic work is complemented by focusing on the monitoring function of the board, but resource dependence theory introduced to suggest the importance of a strategic service and support function. The work is conceptual in nature and thus requires subsequent empirical testing to verify assertions set forth in this study.

Practical implications

The paper shows that incentives of managerial equity participation and the discipline of debt are gradually losing their distinctiveness in today's buyout industry. To compete in an increasingly crowded environment, LBO specialists need to identify new sources of value to generate attractive returns for their investors.

Originality/value

The paper extends the existing LBO literature by introducing resource dependent as a complementary framework. Given that the traditional LBO literature examines the discipline of debt and managerial ownership that explain their efficiencies, the role of LBO boards as a distinct value creation mechanism in buyouts is introduced.
Effects of top management team characteristics on strategic decision making
Authors: Kauer Daniel , Prinzessin zu Waldeck Tanja C. , Schäffer Utz
Published: June 2007

Purpose

The purpose of this research is to explore the effects of the diversity of experience and different personalities of top management team members on mediating processes such as agenda‐setting, the generating of strategic alternatives, and the speed of strategic decision making. Previous research has studied the effects of top management team characteristics on strategic decision‐making and performance by analyzing team demographics such as age and tenure – with ambiguous results.

Design/methodology/approach

In a multi‐case study approach, 46 members of eight top management teams were interviewed and surveyed.

Findings

The study suggests that the ambiguity of research results can be decreased by: introducing more deep‐level measures; and further differentiating the mediating processes. The results indicate that diversity of experience affects agenda‐setting and the generating of alternatives but – unexpectedly – does not appear to affect the speed of decision making. Personality factors such as flexibility, achievement motivation, networking abilities, and action orientation seem to have a clearer impact on decision speed.

Practical implications

This study suggests ways to build successful teams by differentiating between the effects of experiences and personalities of team members. Furthermore, it indicates that teams might be able to compensate for different strengths and weaknesses within the team, and stresses the importance of transparent strategic objectives and leadership.

Originality/value

This study extends existing research by proposing ways to reduce the ambiguity of recent research results regarding the effects of management teams on strategic decision making. It is based on a broad empirical research and offers theoretical and managerial implications.
Initial reference customer selection for high technology products
Authors: Tomas Gomez‐Arias J. , Montermoso Juan P.
Published: June 2007

Purpose

The purpose of this paper is to show that high technology companies often find it challenging to select their first reference customer. This is a challenging decision because such clients are not simply an immediate source of revenue, but also a source of learning, a technology test bench and a powerful promotional tool. This paper aims to explore not only the factors that make such decisions strategically crucial, but also the motivations for a client organization to assume such a risk and the characteristics of such organizations.

Design/methodology/approach

Theoretical and case studies. These ideas are illustrated with examples in both hardware and software, with a longer examination of HP's adoption of AMD's Opteron technology for its server line.

Findings

The choice of the first customer is a strategic decision, not just a tactical one. It has implications in terms of revenue generation, technology development, business development and industry focus, and it can be decisive in the success of a new technology.

Originality/value

This is one of the first papers to address the selection of the initial reference customer in high technology industries.
Predictive strategic marketing management decisions in small firms
Authors: Lewis Reynolds Paul , Lancaster Geoff
Published: June 2007

Purpose

The purpose of this paper is to suggest a framework for sales forecasting more suitable for smaller firms. The authors examine the sales forecasting practices of small firms and then proceed to discuss the application of Bayesian decision theory in the production of sales forecasts, a method arguably more suited to the smaller firm. The authors suggest that many small firm entrepreneurs are inherently “Bayesian” in their thinking approach to predicting events in that they often rely on subjective estimates at least for initial starting values.

Design/methodology/approach

A triangulated approach which uses qualitative group discussions and thematic content analysis, a reasonably large‐scale questionnaire sample survey administered by post and analysed using descriptive statistics and non‐parametric tests of association and a case study approach based on the authors own consultancy activities to illustrate the practical application of the forecasting model suggested.

Findings

That many small firms use no formal sales forecasting framework at all. That the majority of small firm owners and/or managers rate sales forecasting skills very low in their list of priorities when given a choice of course to attend at subsidised rates. That there is no significant difference in the importance small firm owners and/or managers attach to formal sales forecasting skills.

Research limitations/implications

Information has been gained from one geographic area in the north of England although the results may have a wider application to all small firms in the UK and elsewhere. Only the region's six most important industry sectors were included as stratification variables in the sample survey. Other regions will have a different mix of industries and will be stratified differently.

Originality/value

The article addresses the sales forecasting needs of small firms specifically within the marketing for small business context and offers a realistic option with a clear rationale.
“Geiz‐ist‐geil” strategy: a three‐company study
Authors: Bridges K. , Melewar T.C. , Olutayo Otubanjo B.
Published: June 2007

Purpose

The purpose of this paper is to establish how sales are propelled when consumer spending level falls. Design/methodology/approach – Case study together with deductive research approach was used. Findings – While conventional marketing strategies did little to enhance sales, Geiz‐ist‐Geil was found to be very helpful in sustaining sales levels when consumer spending levels were plummeting.

Practical implications

Theoretical literature on marketing strategy is silent on the use of non‐conventional marketing strategy. Geiz‐ist‐Geil strategy is found to be useful in propelling sales. There is an urgent need to put greater focus on non‐convention marketing strategies. In addition, practitioners need to look beyond the confines of the 4Ps strategy. There is a need for managers to adopt non‐conventional strategies. Originality/value – Contrary to previous theoretical literature, where it is conspicuous by its absence, the use of non‐conventional marketing strategy (i.e. Geiz‐ist‐Geil strategy) is emphasized in this study.
Spotlight on Edward de Bono
Authors: Powell Sarah
Published: June 2007

Purpose

This paper seeks to present an interview with Edward de Bono who is widely regarded as the father of lateral thinking and a leading authority in the direct teaching of thinking as a skill, describing how his medical background inspired his understanding of the brain as a self‐organizing system, enabling him to design practical tools for thinking.

Design/methodology/approach

The paper uses an interview to explain the development, application and impact of his ideas about thinking and creativity.

Findings

Discusses some cultural issues relating to uptake of his ideas, mentions his most recent book and emphasizes the difference between artistic and idea creativity.

Originality/value

Details some of the applications and resultant successes of his thinking skills work which has been introduced in companies and educational environments in many countries around the world. Discusses some cultural issues relating to uptake of his ideas, mentions his most recent book and emphasizes the difference between artistic and idea creativity.
Forming an instructional approach to teach web searching skills to non‐English users
Authors: Lazarinis Fotis
Published: June 2007

Purpose

Locating information on the internet is an important skill in the Information Society. Some recent studies showed that searching using non‐English terms is a more demanding task than searching in English. Based on these observations, this paper aims to apply the Instructional System Design (ISD) methodology to analyse, design and implement a training course for Greek users. This instructional approach considers the explanation of the internal search engine intelligence and inefficiencies with respect to non‐English natural language as its basic structural element.

Design/methodology/approach

Based on the ISD methodology, the tasks that needed to be trained as a web searcher were identified and a six‐phase instructional sequence was constructed. The instructional methodology is evaluated with the aid of students in an authentic environment.

Findings

The evaluation revealed that learners who followed the structured approach and were aware of the search engines' limitations relating to the Greek language performed better in the web searching experiments.

Originality/value

The instructional methodology described can be applied in any course which aims at teaching basic web searching skills. The instructional approach presented can also be adapted to other non‐English languages.
Functional foods as self‐care and complementary medicine
Authors: Sarkar S.
Published: June 2007

Purpose

Considerable efforts have been exercised to influence the intestinal microbiota by dietary means in such a way that the health of host is beneficially affected. Consumer's belief that certain foods can exhibit health benefits has resulted in the coining of the term functional foods. Functional foods exist at the interface between food and drugs, therefore offers great potential for health improvement and prevention of diseases when ingested as part of a balanced diet. The purpose of this paper is to examine functional foods as self‐care and complementary medicine.

Design/methodology/approach

The paper explores various aspects of functional foods such as the reasons for consumer's inclination, health claims, formulation, regulation, and labeling.

Findings

Any food can be regarded as functional if it can be demonstrated to affect beneficially one or more target functions in the body or reduce disease risk besides basic nutrition. Health beneficial properties of functional foods suggest their application as self‐care and complementary medicine.

Originality/value

Ingestion of functional food may help in maintaining the intestinal microbiota and prevent disease risk beyond their basic nutritional needs.
Potential of prebiotics as functional foods – a review
Authors: Sarkar S.
Published: June 2007

Purpose

Optimum balance of intestinal microbiota can be modulated by such dietary means as probiotics and prebiotics. Combination of probiotics and prebiotics could improve the survivality of probiotic candidate due to availability of substrate for its fermentation and confer greater advantages to the host. The purpose of this paper is to examine the potential of prebiotics as functional foods.

Design/methodology/approach

The paper explores the selection criteria for prebiotic, their postulated health benefits and safety aspects for their inclusion in infant formula. Potentiality of prebiotics for their exploitation as functional foods has also been delineated.

Findings

Probiotics, when applied in conjugation with prebiotics give rise to another possibility in microflora management technique known as synbiotics, which could improve the survivality of probiotic candidate and confer greater advantages to the host. Inclusion of prebiotics like fructo‐oligosaccharide and galacto‐oligosaccharide as infant formula ingredients is suggested. Health benefit properties of prebiotics suggest their application as functional foods.

Originality/value

Ingestion of cultured milk products containing probiotic cultures and prebiotics may provide health benefits in terms of colonization and normalization of intestinal flora and could be recommended for consumption as functional foods.
Antioxidant, anti‐inflammatory, and antimicrobial properties of garlic and onions
Authors: Wilson Emily A. , Demmig‐Adams Barbara
Published: June 2007

Purpose

The purpose of this paper is to provide a comprehensive overview of multiple functions and their underlying mechanisms for two common spices, garlic and onion, containing organosulphur compounds.

Design/methodology/approach

Literature review of chemistry, physiology, molecular biology, clinical studies.

Findings

Both garlic and onions exert their effects on human health via multiple different functions, including antioxidant, anti‐inflammatory, and antibacterial properties. The organosulphur compounds in these spices scavenge oxidizing agents, inhibit the oxidation of fatty acids, thereby preventing the formation of pro‐inflammatory messengers, and inhibit bacterial growth, via interaction with sulphur‐containing enzymes.

Research limitations/implications

Currently available information on the optimal amount for consumption for each spice is insufficient.

Originality/value

This review is unique in its comprehensive nature, considering multiple different effects of the spices examined as well as multiple studies from molecular to clinical approaches.
Flow cytometry assessment of Lactobacillus rhamnosus GG (ATCC 53103) response to non‐electrolytes stress
Authors: Sunny‐Roberts E.O. , Ananta E. , Knorr D.
Published: June 2007

Purpose

Lactobacillus rhamnosus GG, a probiotic of human origin, known to have health beneficial effects can be exposed to osmotic stress when applied in food production as important quantities of sugars are added to the food product. The aim of this study is to assess the mode of action of non‐electrolytes stress on its viability.

Design/methodology/approach

Investigations were carried out on stationary phase cells treated with 0‐1.5M sugars, by means of flow cytometric method (FCM) and plate enumeration method. Osmotically induced changes of microbial carboxyfluorescein (cF)‐accumulation capacity and propidium iodide‐exclusion were monitored. The ability of the cells to extrude intracellularly accumulated cF upon glucose energization was ascertained as an additional vitality marker, in which the kinetics of dye extrusion were taken into consideration as well. Sugar analysis by HPLC was also carried out.

Findings

The results of FCM analysis revealed that with sucrose, only cells treated at 1.5M experienced membrane perturbation but there was a preservation of membrane integrity and enzymatic activity. There was no loss of viability as shown by plate counts. In contrast, the majority of trehalose‐treated cells had low extent of cF‐accumulation. For these samples a slight loss of viability was recorded on plating (logN/No ∼ −0.45). At 0.6M, cells had similar extrusion ability as the control cells upon glucose energization. However, 20 per cent of sucrose‐treated cells and 80 per cent of trehalose‐treated cells extruded the dye in the first 10min.

Originality/value

This finding pointed out the importance of trehalose to enhance the dye extrusion activity, which is regarded as an analogue of the capability of cells to extrude toxic compounds. Sugars exert different effects on the physiological and metabolic status of LGG but none caused a significant viability loss. LGG can be a choice probiotic bacterium in sugar‐rich food production e.g. candies, marmalade etc., in which exposure to high osmotic pressure is be expected.
An investigation on the lubrication mechanisms of the mechanical radial face seals – II: hydraulic balance of the ring
Authors: Koç Erdem , Ceyhun Sabir Emel
Published: June 2007

Purpose

The main purpose of the research work carried out is to investigate the hydraulic balance conditions of the sealing ring of a mechanical radial face seal in terms of the residual load acting on the ring by employing the theoretical model developed mentioned in the first part of the investigation.

Design/methodology/approach

The end load balance conditions for the movable seal ring have been examined by considering the residual load acting on the ring under all running conditions. The main lubrication and sealing mechanism is assumed to be due to the existence of the relative tilt between the mating surfaces, which is formed by the bearing misalignment. The aim of the theoretical model developed is to predict the necessary minimum film thickness between the relatively moving surfaces by considering the non‐dimensional running (operating) conditions and the geometrical parameters defined. The theoretical model is based on the main differential equation (Reynolds' equation) which is achieved by adopting the standard finite difference form.

Findings

Under the combination of the hydrostatic clamping forces and hydrodynamic restoring forces, an equilibrium position is reached with the seal ring displaced from its central position. At a particular non‐dimensional pressure, the seal ring comes into contact with the stationary plate and this limits the upper value of pressure that can be resisted by the mechanical seal type examined without metal‐metal contact. With the theoretical model developed, it was found that the minimum film thickness between the realtively moving surfaces could be predicted.

Originality/value

This paper provides a considerable scientific contribution to the field of lubrication and sealing aspect of the mechanical radial face seals. The results presented in the first part of the investigation and the remarks outlined in this paper would be considered as a design tool for the seal designers with special reference to ring behaviour under hydrodynamic and hydrostatic conditions.
Influence of cutting parameters on drill bit temperature in dry drilling of AISI 1040 steel material using statistical analysis
Authors: Bağci Eyup , Ozcelik Babur
Published: June 2007

Purpose

An investigation of drilling temperature is essential in understanding the drilling mechanism of the material, thus improving the process efficiency. The aim of this study is to experimentally investigate influences of drilling conditions such as the drilling depth, feed rate and spindle speed on the twist drill bit temperature and thrust force in the dry drilling of AISI 1040 steel material using statistical techniques.

Design/methodology/approach

Drill bit temperatures were measured by inserting standard thermocouples through the oil hole of TiN/TiAlN‐coated carbide drills. The settings of drilling parameters were determined by using Taguchi experimental design method. An orthogonal array, the signal‐to‐noise (S/N) ratio, and the analysis of variance (ANOVA) were employed to analyze the effect of drilling parameters. The objective was to establish a model using multiple regression analysis between spindle speed, drilling depth and feed rate with the drill bit temperature and thrust force in an AISI 1040 steel material.

Findings

Statistical results show that drill bit temperature was significantly influenced (at 95 percent confidence level) by drilling depth and spindle speed values. The spindle speed has smaller influence (7.66 percent) on the thrust force value. The feed rate has no significant influence on the drill bit temperature.

Originality/value

In this paper, a new experimental approach was developed to measure drill bit temperature in dry drilling process.
Wear debris analysis group (1982‐84)
Authors: Wilson Bill
Published: June 2007

Reports on the study of wear debris in the early 1980s organized by the Institution of Mechanical Engineers. Describes the use of Ferrography, spectrographic oil analysis, X‐ray fluorescence, inductive, magnetic and ultrasonic methods of debris detection with some examples of wear limits.
Biodegradable greases
Authors: Dicken T.W.
Published: June 2007

Describes the requirements for biodegradability, defines the different terms and lists the various tests used. Outlines how greases can cause pollution. Details the main primary biodegradability test for lubricants and how to formulate greases to optimize breakdown in the environment and still lubricate well. Gives examples of commercial biodegradable greases.
Lubricants recycling
Authors: Neadle D.F.
Published: June 2007

Describes the three main methods of used oil recycling. Details the laundering process carried out by Smallman Lubricants and the subsequent quality tests. Refers to environmental and health aspects. Mentions three other reprocessing technologies.
Mechanical seals
Authors: Wilson Bill
Published: June 2007

Summarizes briefly the dramatic advances made in the reliability of mechanical seals for rotating shafts in the process chemical and petrochemical industries over the last 30 years. Shows that expected mean time before failure has improved from tens of days to years over that time.
Oil pumps
Authors: Wilson Bill
Published: June 2007

External and internal gear, duocentric and sliding vane oil pumps used in internal combustion engines are illustrated and described briefly.
Lubricants and functional fluids from renewable sources
Authors: Wilson Bill
Published: June 2007

Focuses on oleochemicals, a natural alternative to mineral oils for use in liquid lubricants, metal working coolants, quenchants and hydraulic fluids. Natural oil based products generally have many advantages over mineral oils, including lower volatility, better inherent lubricity, higher viscosity index, higher bulk modulus, better fire resistance and better solvency. Details the manufacturing process.
Employment relations and public services “modernisation” under Labour
Authors: Bach Stephen , Kessler Ian , White Geoff
Published: June 2007

Purpose

To introduce the papers in the special issue.

Design/methodology/approach

Provides a brief review of the papers.

Findings

The papers cover a broad variety of human resource topics and the range of separate public services, including the impact of performance indicators on HRM practices in the NHS; the impact of Government policy on employment relations in the Fire Service; the use of 360° appraisal systems to improve performance management in the civil service; the impact of “best value” reviews upon HR in local government; the outcomes of new “partnership” relationships between management and unions in a local authority facing a “best value” review; and experimentation with job re‐design in the NHS.

Originality/value

Provides a summary of the perspectives considered within the issue.
The “rain dance” of selection in construction: rationality as ritual and the logic of informality
Authors: Lockyer Cliff , Scholarios Dora
Published: June 2007

Purpose

Recruitment and selection in the construction industry is ad hoc – the search for workers to match immediate employment needs is unsystematic, usually conducted in a short‐termist manner, and often contributes to, rather than overcomes, persistent recruitment difficulties and skill shortages. The purpose of this paper is to explore the recruitment context and selection practice in the Scottish construction sector, and proposes a model of the selection decision process which may provide an explanation for this apparently unsystematic approach.

Design/methodology/approach

A survey based on a sample from the 1998 Scottish Chambers of Commerce Business Survey database was used to examine the pattern of recruitment, contextual influences on recruitment, the qualities sought by employers, and the extent of use of various recruitment and selection methods. Further qualitative data was gathered from a subset of construction and surveyors firms to explore the nature of selection processes.

Findings

The data highlighted the lack of rigour in recruitment and selection and the presence of formalised procedures only in the larger firms. Qualitative evidence shows an emphasis on the visual assessment of work, the importance of site managers in making decisions, and the presence of local industry networks.

Research limitations/implications

The survey could provide only an indicative description of practice amongst Scottish firms and larger scale accounts of practice would be useful. Nevertheless, the contribution of the qualitative research was to explore the dynamics of selection for a rarely studied work context.

Originality/value

Construction firms are found to share many of the constraints in adopting formal HRM practices already identified in small firms in unpredictable environments.
“Hey GRINGO!”: the HR challenge of graduates in non‐graduate occupations
Authors: Blenkinsopp John , Scurry Tracy
Published: June 2007

Purpose

The purpose of this paper is to examine the phenomenon of growing numbers of graduates in non‐graduate occupations (GRINGOs), and to explore the HR issues and complexities that arise as a consequence. The article also suggests avenues for future research.

Design/methodology/approach

A case study methodology was used to gather data from four companies employing significant numbers of graduates in non‐graduate jobs.

Findings

The case studies suggest that GRINGOs can bring significant benefits to organisations, but are also challenging to manage: organisations which cannot offer them opportunities for career development risk having an able but resolutely uncommitted group of staff.

Research limitations/implications

The research is based on a relatively limited sample, and the respondents were in management, so the findings were not triangulated with the perceptions of GRINGOs within the organisations. There is a paucity of literature examining the consequences of the GRINGO and the challenges that they pose for organisations, and this paper seeks to explore these issues and prompts further research in this area.

Practical implications

The paper suggests that organisations are not fully utilising the potential of their GRINGO staff, and identifies ways in which HR departments might respond to this issue.

Originality/value

The article makes an original contribution to the literature on graduate under‐employment, by examining the issue from an organisational perspective.
Chat reference competencies: identification from a literature review and librarian interviews
Authors: Luo Lili
Published: June 2007

Purpose

The paper seeks to present the identification of chat reference competencies, with the goal of providing behavioral objectives for professional chat reference performance.

Design/methodology/approach

The competency identification effort presented in this paper consists of two parts: a thorough review of chat reference literature and interviews with a convenience sample of experienced chat reference librarians to elicit their perceptions of important chat reference competencies.

Findings

Three types of chat reference competencies are identified: core competencies for general reference, competencies for general reference but highlighted in the chat environment, and competencies specific to chat reference service.

Practical implications

The identified competencies can serve as a solid basis for the design of training and education programs for chat reference librarians.

Originality/value

This paper aggregates the discrete chat reference competency studies in the literature and generates a list of competencies requisite for chat reference that could benefit the training and education of chat reference librarians.
Haitian Americans: a research guide
Authors: Betty Paul
Published: June 2007

Purpose

This paper aims to provide a research guide with recent resources in a variety of formats covering issues related to Haitian Americans and Haitian migration to the USA.

Design/methodology/approach

Local and union online catalogs, electronic indexes, bibliographies, and the worldwide web were searched to identify relevant items. Items were annotated after personal examination of the material, or after consultation of published reviews and abstracts.

Findings

The literature covering this population group is dominated by research from scholars addressing social identity, health issues, religious practices, and the socio‐economic and political determinants of migration.

Originality/value

No previous print bibliography has been limited in scope to Haitians in the USA. The few bibliographies that do address this population group are dated and do not reference recent literature. Furthermore, none of the previously published bibliographies consulted by the compiler include references to audio‐visual materials and web sites.
LITE Bites: broadcasting bite‐sized library instruction
Authors: Mizrachi Diane , Bedoya Jaclyn
Published: June 2007

Purpose

This paper sets out to describe a successful collaboration between the UCLA Library and a campus‐based student television production team to create and broadcast a series of short library commercials. Librarians provide content ideas and editorial oversight; the students write, act, produce and broadcast these “Bites” on the Office of Residential Life cable television station. They are also converted to streaming video for access from the Library web page. Reactions and feedback on the clips from student focus groups provide valuable insight into the preferences and attitudes of the undergraduate population. This article also seeks to discuss library partnerships to produce videos and the use of visual media for marketing and instruction by public and academic libraries.

Design/methodology/approach

An extensive literature review of previous academic and public library video and television projects discusses the benefits of collaboration, costs, and lessons learned. The case study of LITE Bites details its genesis, production procedure, feedback from student focus groups, and future directions.

Findings

Library collaboration with the student production team is the key to the success of this project. The production team relishes the creative opportunity it presents them, and they learn about the library, its resources and services. Student viewers report that LITE Bites make the library seem friendlier and less intimidating. And the library is delighted by the successful cross‐campus collaborations and positive publicity and marketing.

Originality/value

This paper provides ideas and examples from this and other successful projects for other institutions considering ways of using television and other multi‐media venues for library outreach and instruction.
Librarians as matchmakers: connecting seniors in their Capstone semester
Authors: Yee Jordan G.
Published: June 2007

Purpose

The paper seeks to describe a collaborative matchmaking seminar that expands the role of academic librarians, and provides services with special benefit to first generation college students.

Design/methodology/approach

The conditions and rationale for the service, as well as the design and delivery components, are described.

Findings

First generation college students are challenged by gaps in their heuristic knowledge of “how” a capstone senior semester project works. Librarians are ideally positioned to collaborate with faculty to meet the information needs of these students.

Practical implications

This case study documents a successful approach to enlarging the role of librarians in contributing to student success.

Originality/value

Recounts a number of unmet needs at a university with heavy attendance by first generation college students that presented librarians with an opportunity for a natural and logical expansion of their roles as partners with faculty in student achievement.
The state‐of‐the‐art: NCSU Libraries Learning Commons
Authors: Ellen Spencer Mary
Published: June 2007

Purpose

This paper seeks to document and provide detailed information about physical space, technology resources and the service model for the NCSU Libraries' Learning Commons (LC). The LC was scheduled to open on March 12, 2007 and will be a state‐of‐the‐art facility. The objective is to share information and best practices with academic libraries developing their own Commons.

Design/methodology/approach

The article includes a brief overview of the East Wing Renovations Project at the D.H. Hill Library as well as a profile of and interview with Joe Williams, Director of the Learning Commons at the NCSU Libraries.

Findings

Creative design of space, technology resources and services makes academic libraries central to the learning and research process.

Research limitations/implications

The piece is representative of one library only.

Practical implications

The article will encourage academic libraries to rethink their role in the learning process. The piece also provides practical information about technology trends in academic libraries and will be of particular use to libraries that are planning renovations projects.

Originality/value

The piece documents the creation of an innovative Learning Commons by a leading academic research library.
Management earnings forecasts in a continuous disclosure environment
Authors: Chan H. , Faff R. , Ho Y.K. , Ramsay A.
Published: June 2007

Purpose

The purpose of this paper is to assess management earnings forecasts in a continuous disclosure environment.

Design/methodology/approach

A large sample of hand checked Australian management earnings forecasts are examined. These data are analysed using a series of logistic regressions. Hypotheses are proposed and tested based on Skinner's litigation cost hypothesis. Increases in non‐routine management earnings forecasts post‐2000; and increases in the proportion of such forecasts that contain bad news are predicted. The relationship between forecast specificity and forecast news content is investigated.

Findings

It was found that, post‐2000, legislative changes and increased enforcement action by ASIC were followed by increased disclosure of non‐routine management earnings forecasts. For routine forecasts, no significant increase in forecast disclosure is observed. This result is consistent with Skinner as is the finding that the increased disclosure is only apparent for bad news non‐routine forecasts. For the second objective, evidence was found that the larger the gap between market expectations and actual performance the more specific the forecast, but only for bad news forecasts.

Originality/value

The study extends the small amount of research investigating the characteristics of management earnings forecasts. It also provides an assessment of the effectiveness of efforts by ASIC to ensure that management meet their continuous disclosure obligations.
Product/service adoption strategies and bank customer accounting in Hong Kong
Authors: O'Connor Neale G. , Cheung Cecilia L.K.
Published: June 2007

Purpose

The purpose of this research is to investigate the joint influence of early product adoption and bank customer accounting in Hong Kong.

Design/methodology/approach

In‐depth interviews at three Hong Kong banks provided the basis for designing a survey instrument, which was used to collect data from 35 local and overseas banks. Performance data were collected from the financial statements published by the banks

Findings

Findings revealed significant interactive influences of early product adoption and customer accounting practices on bank performance. That is, performance would be enhanced if customer accounting practices were used to a greater extent in those banks that were early in adopting a greater range of products. The evidence shows that bank performance in an intensely competitive market such as Hong Kong is driven by the fit between customer accounting practices and early product adoption strategies.

Research limitations/implications

This paper is subject to small sample size and the use of a cross‐sectional sample setting.

Originality/value

The evidence that is provided in this study adds to the understanding of the relationship between management accounting and organisational strategy. The topic is of interest given the recent deregulation of the banking industry in Hong Kong and the expansion of products that have been offered by banks during the last five years.
Feasibility of using student subjects in accounting experiments: a review
Authors: Liyanarachchi Gregory A.
Published: June 2007

Purpose

The unavailability of practitioners is one of the disturbing realities that often prevent the use of experimental methods in accounting research. The availability of pragmatic alternatives to accounting practitioners demands that researchers explore such alternatives fully before conducting expensive experiments with practitioners. However, the use of students as surrogates for non‐students has been a controversial issue and this has led to an under‐utilization of the experimental method in management accounting research. Recent research has warned that relying solely on practitioners as subjects in experimental methods may result in “negative externalities”. The purpose of this paper is to inquire in to the feasibility of using student subjects in behavioral accounting research so that better judgments can be made about the benefits and dangers of using students in experiments.

Design/methodology/approach

The paper relies on a review and synthesis of the literature on the student surrogate debate.

Findings

The paper shows that accounting students may be adequate surrogates for practitioners in many decision‐making experiments.

Research limitations/implications

The paper demonstrates that maintaining the experimental realism of a study and replications are more important than the type of subject when generalizing results.

Originality/value

The paper provides an analysis and synthesis of literature that will enable researchers to make sound judgments about the selection of subjects for experiments.
Target costing in New Zealand manufacturing firms
Authors: Rattray Caleb J. , Lord Beverley R. , Shanahan Yvonne P.
Published: June 2007

Purpose

As there is scant research outside Japan on the implementation of target costing, the purpose of this research is to examine target costing practices in New Zealand.

Design/methodology/approach

A mail questionnaire survey was sent to 80 New Zealand manufacturers, with a response rate of 31 (39 per cent).

Findings

A total of 12 of the 31 respondents use target costing. Findings on the use of target costing that contrast with or add to prior studies include the following: target costing is being applied to existing products; the manufacturing department is highly involved in target costing; the involvement of suppliers in target costing is relatively low; considerable adjustments are made to the calculated allowable costs, especially in order to assist sales of future products and to ensure the achievement of target costs; and higher achievement of target costs is associated with higher firm performance. The goals of target costing and the departments involved in the practice were similar to those in prior studies.

Research limitations/implications

The sample size and minimal number of firms actually using target costing has made it difficult to obtain statistically significant results. The survey method prevents follow‐up questions and clarification of ambiguities. Single measures of performance and strategy were used.

Originality/value

This survey provides academic researchers and teachers and firms implementing or using target costing systems with a greater understanding of how target costing is being used by New Zealand manufacturers, as well as adding to the scant research on target costing outside Japan.
Practical business education for the 16‐19 age group?
Authors: Pratten John D. , Ashford Ruth
Published: June 2007

Outlines the need for school leavers to gain a greater insight into business and considers the type of training available to this age group. Profiles the Young Enterprise scheme in the UK and Junior Achievement in the USA. Presents a typical case study of a young enterprise scheme in Merseyside. Provides an evaluation of the scheme including the results of an internal survey by Young Enterprise. Concludes that further research is required to investigate the long term benefits of the project.
How to hire employees effectively
Authors: Luszcz Mark A. , Kleiner Brian H.
Published: June 2007

Outlines a method for effective recruitment. Looks at the job audit, to consider the need for a new individual, and the writing of a job description. Discusses ways of searching for applicants and reviewing resumes and applications. Considers the selection process including preparing and conducting the effective interview, testing, referencing and credit checks. Concludes with the decision making process suggesting that the key to successfulness is preparation and effective procedures.
Criteria used for evaluating sales persons
Authors: Poon Teng Fatt James
Published: June 2007

Outlines a method to determine the relative importance of the principal criteria applied by sales managers in evaluating the performance of sales persons. Presents this in relation to objectives, prior research, methodology, sample data collection and data analysis. Concludes that the study outlined would prove that qualitative measures of performance are important in the evaluation of the sales person. Suggests that it would also address the question of the need for extensive product knowledge together with the use of profit as a measure of success.
Stress ‐ the new ‘British Disease’?
Authors: Stevenson D.
Published: June 2007

Evaluates stress and its effect on the UK regarding time off, stating that one out of five people suffers from stress. States also that organizations now seem to be taking employee stress seriously ‐ but that does not necessarily mean a permanent solution is in sight. Proposes possible solutions using policies to deal with occupational issues.
Observation: perspectives on research methodologies for leisure managers
Authors: Slack F. , Rowley J.
Published: June 2007

Adumbrates the positives of using effective observation by researchers and managers among others. Posits that looking and watching should be embedded in all psyches of all researchers, learners and managers, and it is a skill that needs to be acquired and honed. Sums up that although some of the hazards and opportunities have an association with observation, it is often overlooked as a data collection methodology.
Writing for publication: the first steps
Authors: Rowley Jennifer , Slack Frances
Published: June 2007

Seeks to encourage new academics to publish further research after they have completed their Masters or doctorate qualification. Considers the reasons in favour of further publication, avenues for publication and the subject of intellectual ownership. Discusses the various types of publication and the varying methods of approaching each market. Urges that publication should not be seen as an isolated activity but as an avenue for participation in the wider academic community.
Beyond research streams: systematic integration of consumer concepts. Twentieth century postscripts
Authors: Lesser Jack A. , Thumuluri Lakshmi K.
Published: June 2007

Examines the extent to which a variety of widely utilized consumer behavior concepts are systematically related. States that within marketing, consumer behaviour research appears to lack structure and direction.Attempts to determine the nature of the interrelationships which exist between different widely examined classical consumer concepts and provides some discussion regarding the findings including areas for further comparison.
How to hire employees effectively
Authors: Taylor Steve , Kleiner Brian H.
Published: June 2007

Outlines eight specific inadequacies resulting in ineffective job hiring. Discusses ways to find the right person, suggests where employers should direct their searches, and covers the requirements for a successful interview. Provides brief case studies from law enforcement, Microsoft and legal profession.
New developments concerning managing human factors for safety
Authors: Ayers Phyllis A. , Kleiner Brian H.
Published: June 2007

Outlines the current scenario regarding work‐related injuries and states that most company policies are built on the occupational safety and health administration programmes. Considers the need for additional administrative controls, together with brief examples from industry. Discusses the human error factor and provides examples of sources of problems caused by poorly designed human factors and their solutions. Presents a framework for a behaviour base of safety in an effort to discover underlying reasons.
Effective employment screening practices
Authors: Frankenfield Garnet , Kleiner Brian H.
Published: June 2007

States the reasons why companies should screen candidates, and provides brief examples from industry. Outlines a framework for screening, quoting Malcolm Wheatley, of the UK’s list of how to recruit and retain. Covers the application interview, testing, drug testing, credit checks and referencing. Argues the need for preparation and that the investment is worthwhile in the long term.
How to orient employees into new positions successfully
Authors: Ku Bonim , Kleiner Brian H.
Published: June 2007

Outlines the advantages of quality orientation of employees facing new duties. Considers the merits of formal and informal orientation together with the type of company. Presents some key considerations including the need for a policy, general and specific accountability, the volume and length of any programme and the involvement and interest of the employee. Argues the need for quality follow‐up.
How to effectively check references and perform background investigations of job applicants
Authors: Doty‐Navarro Susanne C. , Kleiner Brian H.
Published: June 2007

States the importance of referencing and background checks despite the acknowledged difficulties within the procedure. Refers to research showing many employers give minimal information on reference request for fear of incurring legal repercussions. Provides guidelines to the procedure to help the future employer. Considers the need for personal and academic references and credit reports. Gives suggestions for the correct response to the former employer to minimize legal recourse.
New developments concerning tobacco smoke in the workplace
Authors: Leourardy Bonifacius , Kleiner Brian H.
Published: June 2007

Outlines the historical position of smoking in the workplace. Discusses the health risks associated with tobacco together with associated costs. Considers research covering workplace anti‐smoking policies and outlines case studies of policies implemented. Briefly mentions the benefits of education campaigns and incentives for quitting. Suggests that the future workplace policies could considerably affect the future number of individuals taking up the habit.