bluuebunny/crossref_metadata_2025 huggingface dataset:
Linear response time-dependent density functional theory for van der Waals coefficients
Authors: Chu X. , Dalgarno A.
Published: August 2004

A linear response time-dependent density functional theory is described and used to calculate the dynamic polarizabilities and van der Waals C6 coefficients of complex atom pairs. We present values of C6 for dimers of main group atoms and the first row of transition metal atoms.
Demonstration of the combination of slice imaging and Rydberg tagging for studies of photodissociation dynamics
Authors: Cruse H. A. , Softley T. P.
Published: August 2004

The slice-imaging variant of photofragment ion imaging is combined with Rydberg tagging. The photodissociation of NO2 at 355 nm is used as the test system and the NO fragments are Rydberg tagged by two-photon two-color excitation via the intermediate A 2Σ+ state. Images obtained by this method are compared with ion images obtained in the same apparatus using the approach of Kitsopoulos and co-workers [Rev. Sci. Instrum. 72, 3848 (2001)]. Comparable resolution and angular distributions are obtained in the two cases. It is proposed that the method demonstrated here could provide a complementary approach to existing ion-imaging methods, especially where resonantly enhanced multiphoton ionization detection of fragments is problematic.
Quantum amplifier: Measurement with entangled spins
Authors: Lee Jae-Seung , Khitrin A. K.
Published: August 2004

It is experimentally demonstrated that entangled quantum states can be used to amplify perturbations and to increase changes in observable values. The physical system is seven nuclear spins of single-labeled C13-benzene in a liquid crystalline matrix. An entangled state of six proton spins was used to monitor interaction with the C13 spin.
Induced parthenogenetic activation of oocytes of the marsupial Sminthopsis macroura
Authors: Maleszewski Marek , Selwood Lynne
Published: August 2004

Maturation of marsupial oocytes in vitro, an important step in the analysis of early developmental events, has a low success rate and results from the artificial activation of oocytes, which may not include nuclear maturation. In Sminthopsis macroura, 24-h culture of advanced antral follicles in medium containing 10 μg mL−1 porcine pituitary luteinising hormone (LH) yielded 60% of mature polarised oocytes with the first polar body; follicles cultured in medium without LH yielded only immature oocytes. Parthenogenetic activation of follicular, oviducal or uterine oocytes occurred when a two-step protocol was used. Sixty-one oocytes, exposed to 10 μm calcium ionophore A23187 for 10 min followed by 10 μg mL−1 cycloheximide (protein synthesis inhibitor) for 5 h and then cultured for 20–24 h, were scored for signs of activation, namely extrusion of the second polar body and formation of the pronucleus. In each of 43 oocytes (70%), the extruded second polar body was present. Sixteen oocytes were analysed on slides after fixation and staining and, in 13 oocytes (81%) in this group, the female pronucleus was visible. No activation occurred following incubation of oocytes in medium containing Sr2+ for 5 h (n = 14), 8% ethyl alcohol solution for 8 or 12 min (n = 13) or 10 μm calcium ionophore A23187 (n = 13) for 10–20 min followed by culture for 20–24 h.
Nutrition and colostrum production in sheep. 1. Metabolic and hormonal responses to a high-energy supplement in the final stages of pregnancy
Authors: Banchero G. E. , Quintans G. , Martin G. B. , Lindsay D. R. , Milton J. T. B.
Published: August 2004

We tested the hypothesis that supplementation with cracked maize during the last week of pregnancy would provide ewes with a substrate for glucose and enhance the synthesis of lactose and, consequently, their production of colostrum. Thirty single- and 30 twin-bearing ewes were fed lucerne hay and half of each group was supplemented daily with 0.75 kg per head cracked maize during the last week of pregnancy. Colostrum production and the endocrine patterns in the animals were investigated. Supplementation with maize more than doubled the mass of colostrum available at birth in unsupplemented ewes: 339 v. 145 g in single-bearing ewes and 536 v. 197 g in twin-bearing ewes (P < 0.001). The total colostrum produced in the 10 h after birth was also significantly increased by supplementation: 730 v. 475 g in single-bearing ewes and 1259 v. 631 g in twin-bearing ewes (P < 0.01). The colostrum in the supplemented ewes was also more liquid with a viscosity score of 5.8 compared with 5.7 and 4.5 in unsupplemented single- and twin-bearing ewes (P < 0.01). Supplemented ewes had higher concentrations of lactose in their colostrum at parturition (2.6% v. 1.8% in single-bearing ewes and 2.5% v. 1.4% in twin-bearing ewes; P < 0.01). The plasma concentrations of progesterone and growth hormone in supplemented ewes were lower, whereas those of IGF-I and insulin were higher, all consistent with a higher capacity to produce colostrum. It is concluded that a high-energy supplement, like maize, fed to ewes in the last week of gestation increases their capacity to produce colostrum for their lambs, particularly for ewes bearing twins.
Nutrition and colostrum production in sheep. 2. Metabolic and hormonal responses to different energy sources in the final stages of pregnancy
Authors: Banchero G. E. , Quintans G. , Martin G. B. , Milton J. T. B. , Lindsay D. R.
Published: August 2004

Lupins and maize, with similar concentrations of metabolisable energy, should produce similar responses in colostrum production at parturition when fed during the last week of pregnancy, but, in the present study, we tested the proposal that the physical form of whole lupins would restrict intake and, therefore, the response compared with cracked lupins or maize. Fifty-five twin-bearing ewes were divided into four groups: in the last 15 days of pregnancy, 14 were fed whole lupins, 13 were fed cracked lupins, 14 were fed cracked maize and 14 received no supplement. The cracked supplements were fed in increasing amounts for 6 days to avoid acidosis. The whole lupins were fed only from Day −8. All supplementary grains increased the intake of metabolisable energy by >35%, but only ewes eating maize accumulated significantly more colostrum at parturition: control, 207 g; cracked maize, 452 g; cracked lupins, 206 g; whole lupins, 231 g (P < 0.05). Plasma urea concentrations were extremely high (approximately 10 mmol L–1) for both groups eating lupins and approximately double those of control ewes or those receiving maize (P < 0.05). We conclude that gut distention is not a cause of a poor response to lupins, but the ammonia associated with near-toxic concentrations of plasma urea may be affecting the production of colostrum.
Developmental competence in vitro and in vivo of cryopreserved, hatched blastocysts from the dromedary camel (Camelus dromedarius)
Authors: Skidmore J. A. , Billah M. , Loskutoff N. M.
Published: August 2004

The present paper describes experiments designed to investigate methods for cryopreserving embryos from dromedary camels. Because preliminary studies had shown ethanediol to be the best cryoprotectant to use for camel embryos, the current experiments were performed to determine the minimum exposure time to 1.5 m ethanediol required to achieve cryoprotection. The uteri of 30 donor camels were flushed non-surgically 8 days after mating. Embryos were recovered and 158 were assigned to one of three groups, which were exposed to 1.5 m ethanediol for either 10 min (n = 67), 5 min (n = 51) or 1 min (n = 40). Embryos were subsequently thawed and rehydrated by expelling either directly into holding medium (HM; HEPES-buffered Tyrode's medium containing sodium lactate and 3 mg mL−1 bovine serum albumin, 10% fetal calf serum, 100 IU mL−1 penicillin G, 100 μg mL−1 streptomycin and 25 μg mL−1 amphotercin B) or initially into HM containing 0.2 m sucrose for 5 or 10 min. The survival rate of all embryos immediately post-thawing, as judged by the morphological appearance of the embryos, was high (91%), but was greatly reduced after 2 h culture (59%). Ninety-two embryos were transferred to recipient camels resulting in 18 viable fetuses (1 min ethanediol exposure, n = 1/15; 5 min ethanediol exposure, n = 3/34; 10 min ethanediol exposure, n = 14/43). Of the embryos rehydrated directly in HM, six of 65 resulted in viable fetuses and those rehydrated initially in 0.2 m sucrose for 5 or 10 min resulted in nine of 47 and three of 46 fetuses respectively. From these experiments, we conclude that camel embryos can be cryopreserved using ethanediol as a cryoprotectant when the embryos are cooled slowly (to 33°C) before being plunged into liquid nitrogen for storage.
Effect of graded hypoxia on activin A, prostaglandin E2 and cortisol levels in the late-pregnant sheep
Authors: Supramaniam V. G. , Jenkin G. , Wallace E. M. , O’Connor A. E. , de Kretser D. M. , Miller S. L.
Published: August 2004

The aim of the present study was to determine whether activin A concentrations are dependent on feto–placental oxygen availability and to investigate the temporal relationship of activin A with prostaglandin (PG) E2 and cortisol. Nine fetal sheep (six hypoxic and three control) were instrumented and catheterised at 0.8 gestation. Reduced uterine blood flow was used to achieve three levels of hypoxia (mild = fetal SaO2 40–50%; moderate = fetal SaO2 30–40%; severe = fetal SaO2 20–30%), for 4 h on 3 consecutive days. Activin A, PGE2 and cortisol levels were determined in maternal and fetal blood and amniotic fluid. Moderate and severe hypoxia produced a significant (P < 0.05) increase in fetal plasma activin A concentrations. The amniotic fluid activin A concentrations were 15-fold higher than those in the fetal circulation, but were unchanged by hypoxia. The fetal PGE2 response reflected the degree of hypoxia over the 3 days, with moderate and severe hypoxia producing a significant (P < 0.05) increase in PGE2 concentrations. Fetal plasma cortisol concentrations were increased (P < 0.05) during all levels of hypoxia. Fetal arterial activin A was increased in response to moderate and severe hypoxia, but levels were not maintained over the hypoxic period. The increases in activin A and cortisol concentrations preceded the increase in PGE2.
A balanced psychology and a full life
Authors: Seligman Martin E. P. , Parks Acacia C. , Steen Tracy
Published: August 2004

Psychology since World War II has been largely devoted to repairing weakness and understanding suffering. Towards that end, we have made considerable gains. We have a classification of mental illness that allows international collaboration, and through this collaboration we have developed effective psychotherapeutic or pharmacological treatments for 14 major mental disorders. However, while building a strong science and practice of treating mental illness, we largely forgot about everyday well–being. Is the absence of mental illness and suffering sufficient to let individuals and communities flourish? Were all disabling conditions to disappear, what would make life worth living? Those committed to a science of positive psychology can draw on the effective research methods developed to understand and treat mental illness. Results from a new randomized, placebo–controlled study demonstrate that people are happier and less depressed three months after completing exercises targeting positive emotion. The ultimate goal of positive psychology is to make people happier by understanding and building positive emotion, gratification and meaning. Towards this end, we must supplement what we know about treating illness and repairing damage with knowledge about nurturing well–being in individuals and communities.
Multitasking information behavior and information task switching: an exploratory study
Authors: Spink Amanda
Published: August 2004

Recent studies show that humans engage in multitasking information behaviors, often in libraries, as they seek and search for information on more than one information task. Multitasking information behaviors may consist of library search and use behaviors, or database or Web search sessions on multiple information tasks. However, few human information behavior models of seeking, searching or use, or library use models, include considerations of multitasking information behavior. This paper reports results from a case study exploring multitasking information behavior by an information seeker in a public library using diary, observation and interview data collection techniques. The information seeker sought information on four unrelated personal information tasks during two public library visits. Findings include a taxonomy of information behaviors; a sequential flowchart of the information seeker's complex and iterative processes, including multitasking information behavior, electronic searches, physical library searches, serendipitous browsing, and successive searches; and that the information seeker engaged in a process of 17 information task switches over two library visits. A model of information multitasking and information task switching is presented. Implications for library services and bibliographic instruction are also discussed.
Towards a philosophical understanding of documentation: a Dooyeweerdian framework
Authors: Basden A. , Burke M.E.
Published: August 2004

Documents as we encounter them in everyday life are complex and diverse things, whether on paper, computer disk or on the World Wide Web. They play many roles vis‐à‐vis human beings, and the humans engaged with them have diverse responsibilities that are not always easy to fulfil. Added to this is the issue of how a document or literary work can change and yet retain its identity, as found in maintenance, drafting and versioning of documents. This paper explores how the meaning‐oriented philosophy of Herman Dooyeweerd may be used to understand the complex nature of documents, to throw light on the roles, responsibilities and culture surrounding them, and to tackle issues of identity and change.
Clusters and maps of science journals based on bi‐connected graphs in Journal Citation Reports
Authors: Leydesdorff Loet
Published: August 2004

The aggregated journal‐journal citation matrix derived from Journal Citation Reports 2001 can be decomposed into a unique subject classification using the graph‐analytical algorithm of bi‐connected components. This technique was recently incorporated in software tools for social network analysis. The matrix can be assessed in terms of its decomposability using articulation points which indicate overlap between the components. The articulation points of this set did not exhibit a next‐order network of “general science” journals. However, the clusters differ in size and in terms of the internal density of their relations. A full classification of the journals is provided in the Appendix. The clusters can also be extracted and mapped for the visualization.
Information in the national liberation struggle: developing a model
Authors: Sturges Paul
Published: August 2004

Information and communication in times of war is an area that has been much written about, but one which has not often been treated as a topic in its own right from an information science perspective. The national liberation struggles of the second half of the 20th century offer possibilities for the development of an information and communication model, incorporating data on a range of covert and overt information and communication activities by both sides in the conflict. The model takes account of such activities as scouting, secret communication, propaganda, misinformation campaigns, censorship, intelligence gathering and collating, and other aspects of information‐related activity. It offers a capacity to structure this knowledge, indicates gaps and concentrations in activity, and permits audit and assessment of information‐related activity in the struggle. It is intended to be capable of providing perspectives on information warfare in other contexts, although this aspect is not explored here.
Design and evaluation of a task‐based digital library for the academic community
Authors: Meyyappan N. , Foo Schubert , Chowdhury G.G.
Published: August 2004

The paper discusses the design, development and evaluation of a task‐based digital library, the Digital Work Environment (DWE), for the academic community of higher education institutions (HEI) with Nanyang Technological University, Singapore, as a test case. Three different information organisation approaches (alphabetical, subject category and task‐based) were used to organise the wide range of heterogeneous information resources that were interfaced to DWE. A user evaluation study using a series of task scenarios was carried out to gauge the effectiveness and usefulness of DWE and these information organisation approaches. The time taken by respondents to identify and access the relevant information resources for individual tasks was also measured. The findings show that the task‐based approach took the least time in identifying information resources. Regression analysis of information resource location time with gender, age, computer experience and digital resource experience of the participants are also reported.
Strategic plans and long‐range plans: is there a difference?
Authors: Pacios Ana R.
Published: August 2004

An analysis of both form and content differences between the plans named “strategic” and those named “long‐range”. Planning theory is checked against the planning reports available on the Web pages of 65 public and university libraries. The goal is to see whether the differences that some theorists observe between strategic and long‐range planning actually exist on plans published with those names.
The power of influence: what affects public library staff's attitudes to the Internet?
Authors: Spacey Rachel , Goulding Anne , Murray Ian
Published: August 2004

The characteristics of public library staff, which affect attitudes to the Internet, are considered based on the results of a PhD study. Data generated from a survey of more than 900 public library staff in England, which included an amended version of the technology acceptance model in conjunction with management interviews, focus groups with staff and a bulletin board, was analysed and the most pertinent results presented. The influence of gender, age, organisational variables, computer skills, ICT experience and subjective norm are explored. Key findings include the influence of current post and type of post on perceptions of the usefulness of the Internet whilst the age and place of work affected perceptions of the ease of use of the Internet. Recommendations include confidence‐raising training, attention to the needs of flexible workers and promotion of positive messages.
Continuing professional development and workplace learning 9: human resource development: measuring return on investment
Authors: Smith Ian W.
Published: August 2004

Outlines several frameworks for the evaluation of human resource development programs: the return on investment model, the cost/benefit ratio approach, and bottom‐line evaluation.
Some considerations relating to the reintroduction of assembly lines in the Swedish automotive industry
Authors: Jonsson Dan , Medbo Lars , Engström Tomas
Published: August 2004

In recent years, assembly lines have been reintroduced in the Swedish automotive industry and, in many cases, have replaced those so‐called alternative assembly systems which had their roots in the 1970s. This paper reviews and evaluates some explicit reasons given for the return to the assembly line. It also considers whether the decisions to replace alternative assembly systems with assembly lines may have been driven by other factors and mechanisms than those implicit in these arguments and, if so, what other factors could explain their reintroduction. There is also a discussion of which dimensions that should be taken into account when choosing between alternative assembly systems and assembly lines and empirical data are used to shed more light on the issues discussed in the article. The authors report one study that compares automobile assembly in an alternative assembly system with assembly of the same products after introducing an assembly line. They also briefly discuss reasons for and experiences from the recent introduction of alternative assembly systems in the Japanese electronics industry. In this case, so‐called cellular assembly systems have replaced assembly lines.
The sustainability of teamwork under changing circumstances
Authors: Van Hootegem Geert , Huys Rik , Delarue Anne
Published: August 2004

Volvo's car assembly plant in Ghent, Belgium, is currently experiencing turbulent times. The plant is implementing the biggest expansion in its history, with plans to almost double its production capacity in 2004. Moreover, Ford is increasingly consolidating its position as the new owner of Volvo. Both developments are challenging the distinctive model of teamwork that Volvo‐Ghent has established over the last decade. This paper assesses the challenges presented by these two developments and the possible outcomes in terms of teamwork at Volvo‐Ghent. This assessment relies on a combination of theories of team structure and team processes.
Really … why do executives attend executive education programmes?
Authors: Long Stephen F.
Published: August 2004

University‐based executive education is big business, attracting the attention and resources of senior management in organisations. Surprisingly, a limited amount of research has been directed at the attendees themselves and even less research uses theory to understand the activity. This study targets executive attendees (n=245) and applies an action frame of reference to more deeply understand the issues surrounding their attendance at these programmes. Without that clear understanding, it is impossible to know if the time and money for this activity is being properly allocated.
Optimising skills transfer via outdoor management development
Authors: Burke Veronica , Collins David
Published: August 2004

A framework for the optimum development and transfer of conflict‐handling skills via outdoor management development (OMD) programmes has already been presented (Part I, Journal of Management Development, Vol. 23 No. 7). A qualitative study with ten OMD providers confirmed the framework to be tenable insofar as the concepts represented within it were reportedly utilised as aspects of provision but, crucially, there was little evidence of an underlying rationale or set of principles to optimise effect. Hence, a questionnaire survey was conducted to ascertain perceived provision from the client's perspective and to provide a foundation for assessment of the framework to a wider managerial population. The results suggested that aspects of the framework were identifiable to participants as features of course design but, once again, there was an apparent lack of awareness about how these approaches were best utilised to optimise skills transfer. Results from both studies indicate a common lack of understanding on behalf of both providers and clients as to the pedagogical or philosophical principles underlying the application of particular methodologies to maximise efficacy.
Wisdom and now managerial wisdom: do they have a place in management development programs?
Authors: Small Michael W.
Published: August 2004

The study of “wisdom” is a subject normally outside the traditional bounds of management studies. Recent financial scandals and management blunders suggest that the time is ripe to introduce, via management development programs, an introductory study into the nature of “wisdom”, and followed by further study into the nature of “managerial wisdom”. Decisions are being made by people practising management which demonstrate that they do not know how to exercise good judgement, nor do they demonstrate that they have an understanding of what it means to be “wise”. This paper looks at the way philosophers have addressed the topic of wisdom from Greco‐Roman times. It includes references to wisdom in history and literature. The paper summarises some of the ideas and developments of more recent research published in psychology journals. It is an extension of ideas expressed in an earlier paper published in this journal viz. “Philosophy in management: a new trend in management development”. Both these papers suggest that management development studies should include areas of study more akin to the great classical tradition, where education is aimed at developing the “whole person”. An introductory study of “philosophy in management”, and “wisdom” in particular, are seen as two ways of expanding the present offerings in management studies
Using the four HRD stages for organisational renewal
Authors: Harrison Matthew
Published: August 2004

Purpose of this paper: Strategic change management teams are commonplace in contemporary organisations, but rarely are they strategic in their focus, processes or outcomes. Rather strategic change management teams have come to represent a new sort of management problem because they often tend to perpetuate poor management rather than strategic management. The purpose of this paper is to reinforce the importance of innovative, entrepreneurial and strategic practices in leading and managing organisational renewal. Design/methodology/approach: The author has developed a theoretical change management approach which draws on the four stages of human resource development. This process is applied to suit the unique conditions of Weston Transnational – a hypothetical organisation suffering from the early effects of poor strategic management. Findings: The proposed strategy comprises four stages of human resource development: investigation, design, implementation, and evaluation. These stages are overlayed by careful consideration of the critical ideas of inclusion, learning and change that are integral to the successful leadership of new initiatives. Originality/value: The framework appeals as having potential for wider applicability to many types of organisations operating in a variety of different contexts.
Efficiency, customer service and financial performance among Australian financial institutions
Authors: Duncan Elizabeth , Elliott Greg
Published: August 2004

This paper seeks to explore empirically the relationships between efficiency, financial performance and customer service quality among a representative cross‐section of Australian banks and credit unions and the correlations between these categories of measures. In particular, it seeks to explore the strength of the relationship between efficiency, financial performance and service quality. Results show that all financial performance measures (interest margin, expense/income, return on assets and capital adequacy) are positively correlated with customer service quality scores. In contrast, the absence of a consistently positive relationship between efficiency and financial performance suggests that financial institutions that pursue improved financial performance through the single‐minded pursuit of lower costs may be fundamentally misguided.
The influence of employee characteristics on market orientation
Authors: Lancaster Geoff , van der Velden Hans
Published: August 2004

This research‐based paper considers the application of market orientation in the context of the mortgage division of a large Dutch bank. Various definitions from the literature are considered in relation to market orientation. Antecedents to market orientation are highlighted as being senior management influences, interdepartmental dynamics and the organizational system. Customer, competitor and inter‐functional issues in particular are emphasised as being useful areas for investigation in relation to how market orientation affects an organization. Implications of market orientation are examined in relation to business performance, the micro‐market environment, leadership styles and employees. At an internal company level, inter‐departmental dynamics are considered in terms of conflict and connectedness. Research is then considered in the light of the above, and action‐based research is argued as being the most appropriate vehicle for data collection. The research base is drawn from members of the account management department, the sales support department and the acceptance department, as well as the autonomous marketing department within the mortgage division of the Dutch bank. It became quickly apparent that intelligence generation and its dissemination were virtually non‐existent and that the bank did not consider market orientation as a priority. A total of 22 members took part in the research project that involved four separate meetings over a period of six months as well as meetings during intervening periods. A consultant (the second named author) led group meetings in this action‐based research project and acted as the facilitator. Results of the research and subsequent application of its findings are reported. A significant observation was that the personal benefits of market orientation might not be the result of its application, but rather the result of interventions leading to market orientation.
Assessing quality management in China with MBNQA criteria
Authors: Lau R.S.M. , Zhao Xiande , Xiao Ming
Published: August 2004

This study reports a recent survey of the current state of quality management implementation and practices in China with reference to the Malcolm Baldrige National Quality Award (MBNQA) criteria. Comparisons are made between firms in three different stages of the development of a quality system: firms that focus on inspection, statistical quality control, and total quality management. The results support the common wisdom that firms practising total quality management have superior performance in leadership, strategic planning, customer and market focus, information and analysis, human resource focus, process management, and business results. The survey results also indicate that most Chinese firms still lack a full understanding of strategic quality management although a higher percentage of them claim that they are total quality management companies. To further the quality movement in China, quality managers and professionals should take a leading role in promoting contemporary, strategic quality management concepts and practices.
Employee commitment to quality
Authors: Jackson Paul R.
Published: August 2004

The commitment of employees to the goals of the organisation is a critical component of any total quality programme. This study presents a conceptualisation of employee commitment to quality together with a new 12‐item scale for its measurement. Data from employees performing a variety of jobs within two manufacturing organisations (n=1,120) showed a unidimensional measure with good psychometric properties, and a number of antecedents of quality commitment suggested by existing literature were examined. Multiple regression analysis showed that quality commitment is higher for older workers and for women, and is also related to a number of work design characteristics. A case study is also reported of the implementation of self‐managing teams within one of the organisations (n=37). Data from three measurement occasions showed marked changes in work design characteristics, and this was associated with a significant increase in quality commitment. A conceptual model is presented showing how quality commitment plays a key role in achieving success in organisational strategic change initiatives.
An analytical method for maintenance outsourcing service selection
Authors: Bertolini Massimo , Bevilacqua Maurizio , Braglia Marcello , Frosolini Marco
Published: August 2004

In this paper an experience dealing with the analysis of maintenance outsourcing by means of multi‐criteria decision methods (MCDM) is reported. In particular, the analytic hierarchy process technique (AHP) is used as a managerial decision support system to select the best alternative between different outsourcing contracts in terms of maintenance services. The proposed methodology has been tested on an industrial case study dealing with an important italian brickwork. This application shows how the AHP is able to support the choice of the correct level of the maintenance activities outsourcing. In particular, the hierarchic decisional structure developed represents an instrument able to give a well balanced synthesis of several different factors that must be taken into account during this type of decision problem.
A study of the audit committees' functioning in Bahrain
Authors: Joshi P.L. , Wakil Amal
Published: August 2004

Audit committees (ACs) are a powerful tool in effective corporate governance. This study examines the functioning of ACs in Bahrain from the responses of 30 companies listed on the Bahrain stock exchange. Data were collected from questionnaires from companies and the audit firms. The study primarily focuses on the extent to which companies in Bahrain have been following the standard recommendations and guidelines provided by the blue ribbon committee (BRC). Size, type of auditors and industry type influence the establishment of ACs in Bahrain. The establishment of ACs have been slow yet, most of the companies have been following by and large BRC's recommendations. However, the concept of independent ACs is yet to be popularized in Bahrain. ACs do not report their findings to shareholders, but other functions seem to accord with the BRC's recommendations. However, some perceptions of audit firms negate the claims of the companies to comply with BRC recommendations.
The ability of analytical procedures to signal transaction errors
Authors: Boon Law Shee , Willett Roger
Published: August 2004

To provide further evidence on the effectiveness of analytical procedures (APs) used in auditing. Computer simulation experiments are used to examine the error detection ability of a set of APs. Two different types of errors are examined and compared on the basis of the Type I and Type II errors they produce. The results of the experiments support earlier performance assessments of APs based upon simulated data. Higher noise levels reduce performance but a more detailed modeling of the process generating the data appears to produce a compensatory increase in performance. Contrary to earlier findings, some annual APs performed better than their related monthly counterparts. Case study and experimental results are better reconciled than in previous studies. The findings are based upon simulated data and deal with two types of error only. The experiments model the data generating process underlying accounting numbers but are simplifications of the real situation. Future research based upon the same approach but using more sophisticated experimental models and dealing with a wider class of errors would be useful. The findings echo earlier recommendations that APs should not be relied upon as lone, substantive testing devices for error and fraud. The simulation experiments use Statistical Activity Cost Theory to generate accounting numbers from specified, underlying stochastic processes. This allows errors to be related to transactions, i.e. the level at which they typically occur, whereas in prior experimental work errors have only been related to accounts.
International knowledge, skills, and abilities of auditors/accountants
Authors: Palmer Kristine N. , Ziegenfuss Douglas E. , Pinsker Robert E.
Published: August 2004

A domain independent perspective compares international competency studies from The Big 8 White Paper in 1989 to recent studies by the Institute of Management Accountants, Institute of Internal Auditors, International Federation of Accountants, and the American Institute of Certified Public Accountants. Educators can use these common and specialized competencies to design accounting curricula to prepare students for entry into auditing careers. Practitioners can also use them to design hiring and evaluation criteria. The job market for accounting graduates is no longer dominated by public accounting. A more generalized skill set may be taught across accounting curriculums that was previously deemed necessary. Also recent international accounting scandals have put the accounting profession under public and regulatory scrutiny. New regulation and auditing standards may regain public trust. The knowledge, skills, and abilities for entry‐level accountants are: communication skills, interpersonal skills, general business knowledge, accounting knowledge, problem‐solving skills, information technology, personal attitudes and capabilities, and computer skills.
An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector
Authors: Al‐Twaijry Abdulrahman A.M. , Brierley John A. , Gwilliam David R.
Published: August 2004

This paper uses questionnaires from and interviews to examine the level of co‐operation and co‐ordination between directors of internal audit departments, and partners and managers in external audit firms in Saudi Arabian companies. The results revealed that external auditors expressed concern about the independence, scope of work and small size of many internal audit departments. Internal auditors considered co‐operation between internal and external audits to be limited, although external auditors were more positive about the extent of co‐operation when the internal audit department was of high quality. The extent of reliance by the external auditor on the work of the internal auditor varied with the quality of the internal audit department. External auditors suggested that the objectivity, competence and work experience were important factors affecting the reliance decision. They felt that the internal audit function in many Saudi companies lacked professionalism and independence from management, which adversely affected its work and the potential for reliance thereon.
Antecedents and consequences of organizational commitment to accounting organizations
Authors: Stallworth Lynn
Published: August 2004

This paper evaluates the utility of a multidimensional conceptualization of organizational commitment in the public accounting environment. Also examines a wide range of antecedent variables for each of the three dimensions of organizational commitment, as well as the consequence of intention to leave the public accounting organization. Results suggest that organizational commitment in the public accounting environment can be conceptualized in terms of affective, moral and economic attachment to the firm. Each of these kinds of commitment develops as a result of distinct antecedent experiences and has different implications for accountants' intentions to leave. The results suggest that affective commitment is the best predictor of intention to leave.
Factors contributing to auditor‐change decisions in Malta
Authors: Magri Josianne , Baldacchino Peter J.
Published: August 2004

Auditor changes are not alarmingly high in Malta but have been rising of late and the driving forces in this regard could be particular to a small‐island state. This paper seeks to elicit the perceptions of behavioural, economic or other factors that influence auditor‐client realignments in Malta. It does this mostly by a mail questionnaire responded to by 97 Maltese companies. Such findings were complemented by 15 interviews with companies that actually changed their auditor. The study concludes primarily that behavioural forces provide the principal motivators of auditor changes in Malta. Deterioration in the working relationship with the auditor and lack of accessibility feature as foremost concerns. Economic forces, albeit being important triggers of auditor changes, come only secondary in importance. Underlying this, there is evidence of differences in the attitudes of clients and non‐clients of Big 4 audit firms as well as between small and large companies.
A quality self‐assessment model
Authors: Davidson Anthony R. , Stern Louis W.
Published: August 2004

This paper expands upon previous work by the authors in which an unique, non‐subjective, quantitative model was developed that could be used to indicate the presence and evaluate the effectiveness of a total quality management programme in manufacturing organisations. That model was proven to be not only an indicator of TQ performance but also a predictor of general business performance. By incorporating an automation component using information technology and DBMS, the enhanced model developed in this paper integrates technology into the prior model. This increases the ease and speed with which the companies can conduct a self‐assessment of their TQ programmes. Accordingly, the finished product provides an improved tool for evaluating TQ, resulting in a more effective strategic decision‐making.
A conceptual framework for the development of a service delivery strategy for industrial systems and products
Authors: Kumar Rajesh , Kumar Uday
Published: August 2004

Service and product support are increasingly critical elements in the achievement of customer satisfaction and winning new markets. The success of a product support strategy depends on how effectively these services are delivered. The focus of this paper is on performance enhancement through the use of service delivery strategies; critical factors in the marketing of product support and service‐related contracts that, in turn, foster customer satisfaction, based on industrial systems in a multinational environment. Considered in the framework are product design characteristics such as reliability, maintainability, customer's organizational culture and geographical location, for functional as well as conventional products. The paper advocates an increased focus on support to customers within the framework, introduces a modified service gap model and suggests an approach that reduces any gap between expected and required services. An evaluation of service delivery performance is emphasized.
Determinants of influence and participation in the buying center. An analysis of Spanish industrial companies
Authors: José Garrido‐Samaniego M. , Gutiérrez‐Cillán Jesús
Published: August 2004

The goal of this paper is to analyze industrial buying behavior. First, the paper reviews the previous work on the relation between the participation, influence, characteristics of the purchase situation, individuals and organizational structure. Among purchase situation conditions frequently mentioned are: novelty, product complexity, buying situation complexity, buying importance, time pressure and perceived risk associated with the purchase. With respect to individual characteristics, the paper includes personal stake and level of experience. Finally, the paper considers the set of variables which characterizes the company's organizational structure and try to determine if the influence of the different functional areas of the firm in the buying center, and the participation of individuals and the composition of it, vary significantly according to the stage of the buying decision‐making process. The paper subsequently tests the explanatory power of these variables for a sample of Spanish industrial firms.
Evaluating a health service taskforce
Authors: Moullin Max
Published: August 2004

A large number of taskforces and other quality improvement teams have been set up to achieve change in recent years, both in health and elsewhere, but there has been relatively little systematic evaluation of the benefits obtained. This paper discusses alternative methodologies and frameworks for assessing the value of taskforces and other quality improvement teams in the public sector and concludes that the Performance Prism, used in conjunction with the public sector scorecard, a variant of the balanced scorecard, is most appropriate. The paper then describes a case study on the evaluation of a UK health service taskforce using the recommended approach and reflects on its successes and limitations.
Organisational culture: pursuing a theoretical foundation within the Finnish public oral health‐care context
Authors: Kasila Kirsti , Poskiparta Marita
Published: August 2004

At the moment, Finnish oral health care is undergoing many changes. Little attention has been paid to issues of organisational culture and communication in Finnish oral health care. Yet the question of culture is of primary importance for changes in an organisation and for planning and reconstructing the rational functioning of an organisation. The purpose of this paper is to examine Finnish public oral health care within a theoretical framework of organisational culture and to identify the various cultural traits that appear to characterise Finnish oral health care. Using a cultural point of view, we develop an orientation for understanding more profoundly and specifically the processes concerning the functioning and change of oral health care.
Formulation and feedback: an illustration of two methods for improving access to effective therapies
Authors: Milne Derek , Hanner Seirian , Woodward Katy , Westerman Colin
Published: August 2004

It is now recognised that therapists require career‐long training in order to maintain and improve their expertise. However, training will fail to improve services to clients unless the work environment supports staff in its use. Although this “training transfer” problem is widely acknowledged, to the authors' knowledge the way that the work environment influences clients' access to effective therapies has not been subjected to a detailed and systematic formulation. Therefore, this small study illustrates a suitable formulation, based on the training received by a group of National Health Service (NHS) staff in “psychosocial interventions”, and proposes its use as a “feedback fascia” to managers and others. To do this, structured interviews were held with a self‐selected sample of n=20 therapists (mostly nurses) and all of their managers (n=11) in one NHS Trust. The results indicated an impressive degree of training transfer. It is concluded that staff training can improve clients' access to effective treatments, but that significant organisational support for innovation is required. A feedback fascia can guide such support.
Involving patients to improve service quality in primary care
Authors: Stevenson Keith , Sinfield Paul , Ion Vince , Merry Marilyn
Published: August 2004

A sample of 92 UK patients volunteered to take part in focus groups to discuss what elements of local primary care provision were important to them. Issues raised were prioritised by the patients and then fashioned into 18 quality indicators which nine local practices were invited to assess themselves against. At the assessment meeting three months later over 40 changes in service provision were noted in the nine participating practices. A patient questionnaire carried out in each practice, however, indicated a tendency for practices to overestimate the services they felt they provided. Patients rated the experience of generating standards as very worthwhile and enjoyed being asked. Further research needs to be carried out to assess the effectiveness of this methodology in different settings.
Productive leaders and productive leadership
Authors: Hayes Debra , Christie Pam , Mills Martin , Lingard Bob
Published: August 2004

This paper draws on a three‐year study of 24 schools involving classroom observations and interviews with teachers and principals. Through an examination of three cases, sets of leadership practices that focus on the learning of both students and teachers are described. This set of practices is called productive leadership and how these practices are dispersed among productive leaders in three schools is described. This form of leadership supports the achievement of both academic and social outcomes through a focus on pedagogy, a culture of care and related organizational processes. The concepts of learning organisations and teacher professional learning communities as ways of framing relationships in schools, in which ongoing teacher learning is complementary to student learning, are espoused.