bluuebunny/crossref_metadata_2025 huggingface dataset:
Determinants of off‐balance sheet usage in private banks
Authors: Cooper Elizabeth W.
Published: October 2011

Purpose

The purpose of this paper is to analyze the off‐balance sheet (OBS) behavior of a sample of small commercial banks in the USA in 2006. In particular, it aims to study the impact that monitoring intensity has on bank OBS usage.

Design/methodology/approach

The paper uses a two‐stage least squares regression methodology and splits the sample by supervisory bank ratings to ascertain the impact that monitoring intensity has on OBS activity.

Findings

Certain board characteristics and executive compensation schemes do influence the extent of OBS usage in banks only when the bank is poorly rated. When the bank is strong and monitoring is less extreme, these variables have limited relationship with OBS usage.

Research limitations/implications

Findings are consistent with the idea that monitoring intensity increases when ratings decline and this leads to more risk‐averse behavior on the part of bank managers.

Practical implications

These results lend support to the argument of stronger regulation in the banking industry since monitoring does impact on bank management behavior and decision making.

Originality/value

Because of the current financial crisis, research on OBS usage is extremely relevant and important. Here, the paper looks at small private commercial banks that engage in OBS activity. This phenomenon is not as well studied or understood.
The effect of universal futures on opening and closing stock market price discovery
Authors: Chelley‐Steeley Patricia L. , Steeley James M.
Published: October 2011

Purpose

On 29 January 2001, Euronext LIFFE introduced single security futures contracts on a range of global companies. The purpose of this paper is to examine the impact that the introduction of these futures contracts had on the behaviour of opening and closing UK equity returns.

Design/methodology/approach

The paper models the price discovery process using the Amihud and Mendelson partial adjustment model which can be estimated using a Kalman filter.

Findings

Empirical results show that during the pre‐futures period both opening and closing returns under‐react to new information. After the introduction of futures contracts opening returns over‐react. A rise in the partial adjustment coefficient also takes place for closing returns but this is not large enough to cause over‐reaction.

Originality/value

This is the first study to examine the impact of a single security futures contract on the speed of spot market price discovery.
Ultimate ownership structure and stock liquidity: empirical evidence from Tunisia
Authors: Yosra Ghabri , Ben Ouda Sioud Olfa
Published: October 2011

Purpose

The purpose of this paper is to study the ownership‐liquidity relation in the context of the Tunisian Stock Exchange.

Design/methodology/approach

In particular, the paper examines two empirical relationships: the relationship between ownership concentration and stock liquidity and the relationship between the separation of ownership from control and market liquidity.

Findings

The empirical findings verify that the structure of ownership remains concentrated in the majority of the Tunisian firms. It is found that stock liquidity decreases significantly with concentrated ownership. Different devices are used to gain control and hence a significant separation of ownership from control affects liquidity in different ways. The results indicate that pyramidal structures have a significant negative impact on liquidity for all controlled firms. However, for family firms, non‐voting shares increase liquidity for minority shareholders by reducing the probability of informed trading.

Originality/value

Overall, this study reports that non‐voting shares may be a liquidity enhancing device for family firms.
Where to now, Melbourne Croatia?
Authors: James Kieran , Tolliday Chris , Walsh Rex
Published: October 2011

Purpose

The purpose of this paper is to review the cancellation of Australia's National Soccer League (NSL) competition and its replacement in 2004 with the corporatist A‐League which is based on the North American model of “one team one city”, no promotion and relegation, and private‐equity clubs. The authors believe that one of the aims of the A‐League and its “ground‐zero” ideology was to institute exclusion of the ethnic clubs that had formed the backbone of the NSL for 30 years.

Design/methodology/approach

Extensive literature search, participant‐observation, one personal interview and two group interviews were employed. People interviewed were the President of the Croatian community's Melbourne Knights Football Club, the Club Secretary of Melbourne Knights, and three leaders of Melbourne Knights’ MCF hooligan firm.

Findings

The authors observe the Football Federation Australia hiding behind the perceived scientific nature and technical veracity of budgeted accounting numbers to set the financial bar too high for the ethnic clubs to find a place in the brave new world that has been called “Modern Football”. However, capitalism creates its own discontents. Online forums and homemade fence banners are the new vehicles for dissent for the supporters of “Old Soccer”.

Originality/value

There is still only a small academic literature on Australian football and most of this has been written by humanities lecturers. The paper offers a business school perspective.
Corporate communication for Vietnamese listed firms
Authors: Anh Vu Kelly , Tower Greg , Scully Glennda
Published: October 2011

Purpose

The purpose of this paper is to investigate the impact of independent directors and ownership structure on voluntary disclosures of Vietnamese listed firms.

Design/methodology/approach

Year‐ending 2008 annual report disclosures of 45 Vietnamese listed firms are analyzed. Voluntary disclosure is measured using a Vietnamese Disclosure Index adapted from prior literature. Descriptive and inferential statistics (T‐test, analysis of variance, multiple regressions (ordinary least squares)) are employed to generate empirical insights.

Findings

The results indicate that the level of voluntary disclosure among Vietnamese listed firms is relatively low (24.23 per cent). There are higher levels of disclosure relating to director and senior management details but far lower in regards to social issues. State ownership and managerial ownership are negatively and positively related to the extent of voluntary disclosure respectively. Moreover, bigger firms are found to be positively associated with voluntary disclosure.

Research limitations/implications

The results of this study are limited to one year – 2008 – and thus, could be biased as disclosures can change over time.

Practical implications

Vietnamese regulators should focus on strengthening the regulations governing the level of corporate communication in firms with high state ownership as well as encouraging more disclosure of non‐financial information to strengthen its market information transparency.

Originality/value

This study is one of the first examining the level of corporate voluntary disclosure practices among Vietnamese listed firms. Evidence from this study extends the existing voluntary disclosure literature on emerging economies whilst providing valuable insights to Vietnamese policy makers in the process of developing and improving its financial reporting regulatory framework.
Cash conversion cycle and firm's performance of Japanese firms
Authors: Nobanee Haitham , Abdullatif Modar , AlHajjar Maryam
Published: October 2011

Purpose

The purpose of this paper is to investigate the relation between a firm's cash conversion cycle and its profitability.

Design/methodology/approach

The relation between the firm's cash conversion cycle and its profitability is examined using dynamic panel data analysis for a sample of Japanese firms for the period from 1990 to 2004. The analysis is applied at the levels of the full sample and divisions of the sample by industry and by size.

Findings

A strong negative relation between the length of the firm's cash conversion cycle and its profitability is found in all of the authors’ study samples except for consumer goods companies and services companies.

Originality/value

Traditional focus in corporate finance was on the long‐term financial decisions, particularly capital structure, dividends, and company valuation decisions. However, the recent trend in corporate finance is the focus on working capital management. Most of working capital management literature is based on the US experience. This study investigates the relation between the firm's cash conversion cycle and its profitability of Japanese firms where the organizational structure is totally different from that of the US firms; most of the Japanese firms are interconnected and related through corporate groups (keiretsu).
The impact of cultural factors on students’ learning style preferences
Authors: Boland Gregory , Sugahara Satoshi , Opdecam Evelien , Everaert Patricia
Published: October 2011

Purpose

The purpose of this study is to examine empirically the relationship between cultural factors and students’ learning style preferences in the context of the current global convergence in accounting education.

Design/methodology/approach

Kolb's Learning Style Inventory and Hofstede's Value Survey Model for Young People were administered to 244 undergraduate students studying accounting in Japanese, Australian and Belgian universities.

Findings

The outcome of this research revealed that the student groups from Australia and Belgium tended to be more individualistic in their learning and were more willing to learn by doing, while Japanese students do not prefer to learn by doing, but prefer learning by watching.

Originality/value

The results might be of interest to accounting educators to assist them with the smooth introduction of the International Education Standards (IES) by the International Federation of Accountants (IFAC) and the International Accounting Education Standard Board (IAESB).
Overseas listing and accounting conservatism: evidence from Chinese H‐share companies
Authors: Kung Fan‐Hua , James Kieran , Cheng Chia‐Ling
Published: October 2011

Purpose

The objective of this paper is to examine the incremental effects of overseas listing on earnings conservatism. In particular, it investigates whether mainland Chinese companies listed “overseas” in Hong Kong exhibit a higher degree of earnings conservatism than companies without overseas‐listing.

Design/methodology/approach

The paper employs the concept of “conditional conservatism” and adopts Basu’s (1997) conservatism model, examining data for Chinese companies overseas listed on the Stock Exchange of Hong Kong as H‐shares, to test hypothesis concerned with the difference in the speed with which economic gains and losses are captured in accounting earnings.

Findings

The empirical findings indicate that both overseas‐listed and China‐only‐listed Chinese companies demonstrate a minimal degree of earnings conservatism in the earlier sample sub‐period. However, companies listed overseas provide a higher degree of earnings conservatism overall. Furthermore, this conservatism becomes statistically significant in the 2006 to 2008 sub‐period.

Originality/value

The evidence in this study shows that differences in earnings conservatism arise from differential information demands and differential regulations. Hence the findings have direct policy implications for the regulatory agencies in China and Vietnam and in the ex‐communist countries further afield such as Russia, the former Soviet Union, and Eastern Europe.
Firm‐specific factors and the openness degree: a survey of Italian firms
Authors: Lazzarotti Valentina , Manzini Raffaella , Pellegrini Luisa
Published: October 2011

Purpose

Many companies claim they are adopting an open approach to innovation, but each of them with its own way. This paper aims to explore the different models for opening up the innovation process adopted in practice.

Design/methodology/approach

The paper employs an extended survey among Italian manufacturing companies; cluster analysis; and ANOVA.

Findings

The study distinguishes four different open innovation models with respect to two variables, representing the degree of openness: the number and type of partners with whom the company collaborates (partner variety) and the number and type of phases of the innovation process actually open to external collaborations (innovation phase variety). They are: open innovators, closed innovators, integrated collaborators and specialised collaborators. The paper describes each cluster in terms of firm‐specific variables that characterize and support open innovation choices; finally, it tries to draw some tentative explanation of the influence of openness on the innovative performance of companies.

Research limitations/implications

The number of respondents is still limited (i.e. about 100). Moreover, only the relationship between some firm‐specific factors and the degree of openness (defined specifically in terms of partner variety and phase variety) is studied: a wider investigation is recommended to include more contextual factors, i.e. external/environmental ones, or more variables that can help to define the openness degree.

Practical implications

The paper provides managerial implications because it suggests that open innovation is not an “on/off” choice, but it can be interpreted and adopted with different degrees, consistently with the company's specific context.

Originality/value

The paper introduces a new perspective that integrates both the number/typology of partners and the number/typology of phases, in order to understand if such a perspective can confirm the existence of different open innovation models.
The impact of outside‐in open innovation on innovation performance
Authors: Inauen Matthias , Schenker‐Wicki Andrea
Published: October 2011

Purpose

The purpose of this paper is to examine the influence of an open outside‐in innovation management strategy on companies' innovativeness and innovation performance. Specifically, it focuses on the adoption of the open innovation paradigm in practice and the extent of collaboration with different stakeholders.

Design/methodology/approach

The proposed hypotheses are tested empirically using survey data collected from stock‐listed companies in Germany, Switzerland and Austria. The data include the complete responses from 141 R&D managers for the period from 2004 to 2008.

Findings

The openness of the outside‐in process in R&D management is of crucial importance for achieving high direct and indirect innovation output effects. In particular, openness towards customers, suppliers and universities has a significant positive impact on the different innovation performance measures. Regarding openness towards cross‐sector companies, the analysis reveals a significant negative effect on innovation performance.

Research limitations/implications

The utilization of cross‐sectional data and its dependency on the perceptions and experiences of the respondents has its limitations. Thus, future research should be based on a more longitudinal design that emphasizes quantitative measurement techniques.

Originality/value

To date, the adoption of open innovation in practice has not been examined in depth. This study provides empirical insights into the open innovation approaches in German‐speaking countries and, by drawing important conclusions for managers involved in the R&D processes, fills a gap in the innovation management literature.
Paradoxical tensions in open innovation networks
Authors: Jarvenpaa Sirkka L. , Wernick Alina
Published: October 2011

Purpose

This paper aims to advance the paradox management perspective by applying it to open innovation networks in Finland and argues that paradox management is an important explicit logic to consider in the management of open innovation.

Design/methodology approach

Interviews sought the views of diverse network participants, including companies, universities, and government agencies.

Findings

The open innovation networks exhibited many of the same tensions discussed in innovation initiatives within organizations, but additional complexities arose from both internal and external factors.

Research limitations/implications

The study examined open innovation networks when the collaboration in the networks was still in early phases. Thus, the study does not capture the paradoxes, underlying tensions, and management approaches as they change in later phases.

Practical implications

The open innovation networks require the ability to excel in managing a set of paradoxical tensions using a complex repertoire of approaches. Open innovation can be seen as an important way to create dynamicity and change, and if managers are able to manage tensions using a complex set of behavioral approaches, they can more likely achieve increased innovation.

Originality/value

The open innovation literature recognizes paradoxes but does not address their management directly. This paper deepens the understanding of paradoxical tensions and their management across open innovation networks that take the form of public‐private partnerships.
Ageing well in the 21st century
Authors: Robotham Dan
Published: October 2011

Purpose

This paper aims to show how the ageing of the baby boomers will affect public mental health.

Design/methodology/approach

Mental health in later life can be influenced by wealth, discrimination, relationships, physical health, and participation in meaningful activity. This literature review appraises each aspect in relation to baby boomers' lives; the review is neither systematic nor exhaustive.

Findings

The baby boomers appear wealthier than their parents, but will live for longer in a state of poor physical health, and will have smaller families separated by greater distances. They also have a history of championing marginalized groups, and may challenge age discrimination.

Social implications

Increased longevity has social implications; culturally, economically, politically. In the UK, there are now approximately 17 million baby boomers soon to reach later life, a varied and ethnically diverse generation. Mental health services, especially for dementia, need to adapt to meet their needs. Baby boomers now hold politically influential positions, making decisions affecting their own lives as they enter later life. Increased wealth inequalities mean that the more affluent may enjoy meaningful activity and afford better mental health care, but the less affluent may need to work in unrewarding jobs to pay for it. Recognition of these inequalities should be at the forefront of any decision regarding mental health care in older adults.

Originality/value

This paper reviews a range of contextual literature while focusing specifically on mental health. It would be of interest for anyone wishing to read about protecting the mental health of an ageing population.
Personalised befriending support for older people
Authors: Mulvihill Joe
Published: October 2011

Purpose

The purpose of this paper is to raise awareness of the many benefits associated with older people accessing befriending services and to increase the quantity that are set up and commissioned.

Design/methodology/approach

The paper contains a literature review: it looks into the results of two pilot projects and also features some case studies of befriending projects supporting older people.

Findings

Befriending services can be used to support older people: as a personalised form of care for those who may be isolated or lonely; to prevent the onset of dementia; to lead more active lives; and to increase the quality of their lives. Befrienders can help to spot illnesses which can prevent costly health conditions before they progress and help to reduce the burden on the National Health Service (NHS).

Research limitations/implications

The positive research results from two pilot projects are featured in the paper, which both highlight that befriending services should be available for all older people throughout the country, if they so choose.

Practical implications

The research outcomes are positive and back up the argument for the introduction of more befriending services to be available to all older people, particularly those with personal budgets. Befriending services can also lead to cost saving benefits for the NHS through the early intervention and prevention of complicated health issues and through reducing dependency on its resources too.

Social implications

Befriending services help to improve quality of life and should be more widely available to older people to access its personalised form of support and so should feature in public policy.

Originality/value

This paper highlights the role of befriending to those unsure of its meaning or role. This paper is of value to older people; local and central government; commissioners of health care; and people looking to improve the quality of life for older people.
Innovation in environment‐oriented networks
Authors: Urbaniec Maria , Gerstlberger Wolfgang
Published: October 2011

Purpose

The purpose of this paper is to outline and analyze the influence of environment‐oriented cooperation on innovations as the important factor for sustainable development. The research question is how could environment‐oriented cooperation contribute to innovations in enterprises?

Design/methodology/approach

For empirical research, a mix of methods is to be selected. At first, the results are obtained qualitatively and validated quantitatively afterwards. Two cooperation cases are selected: industry‐related and intersectoral cooperation.

Findings

The paper explains the contribution of environment‐oriented cooperation to realize innovations by identification of the innovation‐relevant cooperation factors such as: heterogeneous constellation of the cooperation partners; specialist know‐how exchange; coordination; and importance of industry orientation. These factors are also necessary for the implementation of sustainability‐oriented innovation practices in a wider (economical, ecological and social) understanding.

Practical implications

The paper shows that an environment‐oriented cooperation with different actors – which is coordinated by experts and concentrated on industry specific as well as oriented on the interests of all actors – can definitely help to realize potentials of innovation.

Originality/value

Concerning the increasing role of cooperation for the creation and implementation of environmental innovations, substantial awareness gaps are still observed. The paper has tried to identify and analyze cooperation characteristics which influence the implementation of environmental innovations and therefore the sustainable development.
A descriptive analysis of post‐closedown environmental monitoring and maintenance of the Pääsküla landfill
Authors: Kivimägi Jana
Published: October 2011

Purpose

The purpose of this paper is to investigate changes in the environmental state of Pääsküla landfill in the post‐closedown period, especially changes in the soil and groundwater quality, composition of leachate water and air quality, and to analyse the effects of the works carried out and the measures implemented during the closing down of the Pääsküla landfill on the surrounding environment.

Design/methodology/approach

The study is based on the official environmental monitoring reports (EERC 2005‐2009) combined with the practical work experience and observations of the author on the landfill.

Findings

The study reveals that the most evident changes, which have taken place in the environmental state in the Pääsküla landfill were those in the quality of surface water. Remarkable improvement of the water quality of the Pääsküla River was detected after installation of the vinyl pile wall around the landfill body. After capping of the landfill, a drop in the content of methane in landfill gas was detected, as well as a decrease of the total gas production in the landfill.

Practical implications

The conclusions justify the efforts made in the course of closing down works of the Pääsküla landfill and the chosen technical solutions. It is necessary to continue the environmental monitoring of the landfill leachate water, ground water and surface water as well as monitoring of air quality and subsidences on the landfill.

Originality/value

The paper provides a detailed overview of the post‐closedown environmental monitoring and maintenance activities in the landfill as well as progress in the state of environment regarding the measures taken in order to decrease the negative environmental impact of the landfill. The experience of closing down the landfill can be used for similar projects, especially the impacts of capping the landfill on the methane production and installation of the protection wall and leachate collection drainage around the landfill on the suface water.
Attitudes of injecting male anabolic androgenic steroid users to media influence, health messages and gender constructs
Authors: Walker Dawn‐Marie , Eli Joubert Hercules
Published: October 2011

Purpose

This study seeks to gain some understanding about the attitudes of anabolic‐androgenic steroid (AAS) users towards the media and whether their constructs of masculinity are influenced by this. It also aims to explore their attitudes towards health information.

Design/methodology/approach

A self‐completion questionnaire containing 35 items of both open and closed questions was designed for the study. All participants were English‐speaking, injecting male steroid users, 16 years or older whose trigger for using was confidence and self‐esteem, and were registered clients at either of the two included UK needle exchange services.

Findings

Participants and other AAS users were open about their use to each other, but not to people external to that sub‐culture. They denied media influence, although they thought that most men in the media with muscular bodies used AAS. They associate masculinity with strength and muscle. They seemed knowledgeable about the health implications of AAS, but would not tell a health professional unless asked directly. There appears to be a sub‐culture normalisation regarding AAS use, with the trivialisation of health messages, their minimisation of the possibility of negative effects happening to them, and comparison of oneself to others they regard as inferior in some way.

Originality/value

The paper explores the need for a credible and non‐judgmental source of information for users of AAS.
Research chemicals: an approach to filling the information gap
Authors: Govier Mark
Published: October 2011

Purpose

The purpose of this paper is to review the ongoing failure of contemporary government, and indeed its agencies, to provide basic, let alone adequate, factual information about most chemical legal highs, despite permitting their unregulated sale, and having the resources to do so.

Design/methodology/approach

The paper provides a working definition of legal highs, briefly describes how the market works, investigates government information services such as Talk to FRANK, analyse government policy towards legal highs, and finally posit cost effective interim solutions to fill the information gap for “Generation Meph”, the teenagers and students who are the main consumers of legal highs.

Findings

Despite permitting synthetic research chemicals to be sold as any other consumer product, the government consistently fails to provide meaningful information about them and instead emulates the tabloids by adopting a policy of covert quasi‐criminalisation through non‐approval. This raises questions not simply about government competence, but also the suitability of the 1971 Misuse of Drugs Act, and indeed the Advisory Council on the Misuse of Drugs, 40 years on. It is preferable that “Generation Meph” have access to some form of evidence‐based information about what they consume rather than to none.

Originality/value

The paper suggests a survey system to provide consumers with information about legal highs, which would counterbalance the scaremongering among the tabloid press.
Environmental incidents in a developing country and corporate environmental disclosures
Authors: Azizul Islam Muhammad , Aminul Islam Muhammad
Published: October 2011

Purpose

The purpose of this paper is to examine the environmental disclosure initiatives of Niko Resources Ltd – a Canada‐based multinational oil and gas company – following the two major environmental blowouts at a gas field in Bangladesh in 2005. As part of the examination, the authors particularly focus on whether Niko's disclosure strategy was associated with public concern pertaining to the blowouts.

Design/methodology/approach

The authors reviewed news articles about Niko's environmental incidents in Bangladesh and Niko's communication media, including annual reports, press releases and stand‐alone social responsibility report over the period 2004‐2007, to understand whether news media attention as proxy for public concern has an impact on Niko's disclosure practices in relation to the affected local community in Bangladesh.

Findings

The findings show that Niko did not provide any non‐financial environmental information within its annual reports and press releases as a part of its responsibility to the local community which was affected by the blowouts, but it did produce a stand‐alone report to address the issue. However, financial environmental disclosures, such as the environmental contingent liability disclosure, were adequately provided through annual reports to meet the regulatory requirements concerning environmental persecutions. The findings also suggest that Niko's non‐financial disclosure within a stand‐alone report was associated with the public pressures as measured by negative media coverage towards the Niko blowouts.

Research limitations/implications

This paper concludes that the motive for Niko's non‐financial environmental disclosure, via a stand‐alone report, reflected survival considerations: the company's reaction did not suggest any real attempt to hold broader accountability for its activities in a developing country.

Originality/value

This is the first known paper that investigates a multinational company's disclosure behavior in relation to environmental incidents which occurred in a local community.
The illusory nature of standards: the case of standards for organic agriculture
Authors: Linneberg Mai S.
Published: October 2011

Purpose

The purpose of this paper is to investigate the implications of the paradoxical situation in which standard setters are placed when standardising human practice. Contrary to standards, human practices are ambiguous, heterogeneous, and highly context dependent; in contrast, standards are unambiguous and apply across cases.

Design/methodology/approach

The paper is primarily theoretical and its analysis is based on conceptual content and extent analysis. For the purpose of illustration, the paper draws on the example of organic agricultural standards.

Findings

The author shows how illusion creation is innate in the practice of standardisation and therefore the risk of creating untrustworthy standards is prevalent for standard setters.

Originality/value

The paper provides a new understanding of standards and demonstrates the need to research standardization processes in depth and bring in a much more critical perspective to this prevalent but largely invisible practice.
Stakeholders' perspective: injury behaviour and attitude of young Asians in New Zealand
Authors: Ekramul Hoque M. , Rossen Fiona , Tse Samson
Published: October 2011

Purpose

Of the unintentional injuries sustained by 20‐25 year old Asians, one‐third have been attributed to road traffic crashes. This study seeks to examine stakeholders' perceptions of Asian youth injury prevention behaviours in Auckland, New Zealand.

Design/methodology/approach

Information was collected through face‐to‐face individual interviews, with key stakeholders who were aware of youth injury prevention and road traffic safety issues. Analysis used the statements of the discussants as the basis of describing the findings.

Findings

Risk‐taking behaviours, environment, and individual variations in attitudes influence the occurrence of injuries among Asian migrant students. Domestic injuries of students from affluent backgrounds were linked to their inexperience in domestic or kitchen work. Injuries also resulted from unprovoked race‐related street assaults by locals. Road traffic injuries may be attributed to the driving quality of some Asian youths and are influenced by traffic orientations of their country of origin. Migrant youths are often reluctant to seek medical help for their injuries due to precarious employment situations. Asian youths are reactive to minor injuries and expect robust medical procedures. Mental health and suicidal status is hard to assess due to stigma. Family pressure and limited involvement with alcohol and drugs have a protective effect against injuries.

Research limitations/implications

While some Asian family values are protective against youth injury risk behaviours, negative parental attitudes may have the opposite effect. This has implications for community‐based prevention programmes. Under‐reporting of injuries and unprovoked racial attacks on Asian youths are of great concern. Further research on mental health and suicidal behaviour of Asian students and culturally appropriate injury prevention programmes are advocated.

Originality/value

The paper explores risk behaviours and attitudes towards prevention of injuries among young Asian students, including levels of knowledge and awareness, and their risk modifying intentions, from the viewpoint of professional stakeholders.
The role of security and trust in the adoption of online tax filing
Authors: Carter Lemuria , Christian Shaupp Ludwig , Hobbs Jeffrey , Campbell Ronald
Published: October 2011

Purpose

The purpose of this paper is to investigate the influence of six determinants on taxpayers' intention to adopt e‐file systems. The proposed model integrates technology adoption factors from the unified theory of acceptance and use of technology (UTAUT) model with personal perceptions on trust, efficacy, and security into one parsimonious yet explanatory model of e‐file adoption.

Design/methodology/approach

A survey was administered to 304 US taxpayers to capture their perceptions of e‐filing. The survey was developed using existing scales in the literature. Responses were measured on a seven‐point Likert scale, ranging from 1 (strongly disagree) to 7 (strongly agree). The results were tested using multiple linear regression analysis.

Findings

The findings of this research show that theoretical constructs from the UTAUT model are well suited in explaining intentions to use multiple e‐government services. Specifically, the results indicate that three factors from the UTAUT model (performance expectancy, effort expectancy, and social influence) play a significant role in predicting taxpayers' e‐filing intentions. More importantly, the research findings indicate that personal factors (web‐specific self‐efficacy (WSSE) and perceived security control), along with UTAUT factors, have a significant impact on taxpayers' e‐file intentions. The proposed model explains 63.5 percent of the variance in taxpayers' e‐file intentions.

Research limitations/implications

This study contributes to the literature by integrating determinants from the UTAUT model with personal perception factors to explain e‐file adoption. This merging of UTAUT with theories, such as social cognition, that emphasize human perception, is the direction that must be taken by researchers in an effort to understand taxpayers' intentions to adopt e‐file systems. While the proposed model explained 63.5 percent of the variation in e‐file use intention, there are limitations to this research. The participants in this research are not sufficiently diverse in culture, socio‐economic level, etc. and 89 percent of the research participants are Caucasian. In addition, the participants were recruited from limited geographical locations. The strength of the model should be validated using more diverse research participants that will increase the variation in the data collected.

Originality/value

The paper presents a parsimonious, yet integrated, model of e‐file diffusion. The integration of adoption factors with personal perceptions of trust, efficacy, and security represents a significant step forward in explaining e‐file adoption.
Understanding the “e‐petitioner”
Authors: Cruickshank Peter , Smith Colin
Published: October 2011

Purpose

The purpose of this paper is to consider the ways in which large‐scale e‐participation projects can be evaluated. It argues that existing evaluation approaches can be improved upon by taking a closer look at the characteristics of the users of such systems, by estimating their self‐efficacy.

Design/methodology/approach

Literature review is followed by the development of relevant research questions, and an assessment of points at which relevant and useful data can be collected in a petitioning process.

Findings

It is found that data relating to self‐efficacy, while not simple to collect, can add much to the evaluation process, and have the potential to result in more effective projects and systems.

Research limitations/implications

The findings are specific to one project, EuroPetition, which will allow the co‐ordination and submission of cross‐border pan‐European petitions.

Originality/value

The paper represents the first attempt to integrate perspectives derived from social cognitive theory to the evaluation of a large e‐participation project. Self‐efficacy is discussed in terms of both computer self‐efficacy and political self‐efficacy.
E‐procurement implementation: a case of Malaysia government
Authors: Aman Aini , Kasimin Hasmiah
Published: October 2011

Purpose

Many countries worldwide have identified e‐procurement as a priority of e‐government agenda and have implemented, or are in the process of implementing, e‐procurement systems. The purpose of this paper is to understand the challenges of e‐procurement implementation in the government sector and efforts taken to overcome the challenges, using a Malaysia government case.

Design/methodology/approach

This study adopts a qualitative case study approach of an e‐procurement project, which is one of Malaysia's e‐government initiatives. Data were collected using a triangulation approach that involved semi‐structured interviews, document reviews and observation.

Findings

The theoretical framework draws on Croom and Brandon‐Jones and was further developed during data analysis. Findings show that challenges of e‐procurement implementation in government sector are not only related to software integration, data management and roll‐out strategy, but also to legal and administration procedures, information technology (IT) infrastructure, outsourcing contract and IT skills. Findings show the importance of creating an IT facilities centre in rural areas and working closely with a third‐party vendor for users' training and skills development.

Research limitations/implications

The findings extend key issues of e‐procurement implementation using a case study in the Malaysia government. The paper highlights the need to understand challenges and limitations faced by a developing countries such as Malaysia in implementing e‐government projects. The paper provides a basis for further thought and analysis on important issues such as lack of IT infrastructure and skills, as well as high dependency on third‐party developers that needs to be overcome in order to gain the impact of an e‐procurement system.

Practical implications

This paper has explored implementation issues of e‐procurement in government sectors, particularly in developing countries, and hence provides guidelines for future implementation strategy for system developers, government officials and ministry.

Originality/value

Only limited studies examine the implementation issues of e‐procurement in the government sector, especially in developing countries. While current studies focus more on the readiness of implementing e‐procurement, this study posits to understand the challenges faced by a developing country in e‐procurement implementation.
An analysis of China‐Nigeria investment relations
Authors: Alabi Oyeranti Gboyega , Adetunji Babatunde Musibau , Olawale Ogunkola E.
Published: October 2011

Purpose

The purpose of this paper is to analyze the economic relation between China and Nigeria in the area of foreign direct investment (FDI).

Design/methodology/approach

The study employed the use of quantitative (descriptive analysis such as ratios, percentages and correlation as well as cross tabulations), qualitative (key informant interviews and surveys) and case studies – for example the railway transport project handled by the Chinese. The use of surveys assisted the study to generate firm‐level data that allowed the analysis of China‐Nigeria investment relations with respect to concerns such as the employment effects as well as the competitive and/or complementary effects of Chinese firms to local firms. The use of content analysis of relevant documents and reports obtained from various sources was equally involved to corroborate the results obtained from primary data.

Findings

The findings reveal that the major characteristic of Chinese investment in Nigeria is its concentration in a few sectors that are of strategic interest to China, especially in the extractive industries which are carried out largely by state‐owned enterprises or joint ventures. In addition, the analysis clearly shows that the engagement with China, just like any bilateral relationship, has some advantages and disadvantages and that optimal outcome of the engagement will depend on the policies and institutions that are put in place to maximize the complementary effects and to minimize the competing effects. However, there is need to ensure implementation of laws and regulations in Nigeria and to ensure compliance by the Chinese investors.

Originality/value

This is the first study to carry out an empirical analysis of the China‐Nigeria relation. The study was able to establish the sectors where the incoming FDI from China is directed and the extent at which Chinese FDI is bundled with inflows of aid. The study was also able to show that the incoming Chinese FDI are in resource seeking, and the output targeted at the external market. The study will be of value to academia and to policy makers who are interested in studying the China‐Africa relation.
The financial crisis and the failure of modern social science
Authors: Bragues George
Published: October 2011

Purpose

The aim of this paper is to explore the lessons offered by the financial crisis about the appropriate epistemological approaches to apply in the study of human affairs in general, and of the financial markets in particular.

Design/methodology/approach

The paper applies a qualitative and historical approach invoking debates in the philosophy of social science to dominant themes and concepts in modern quantitative finance. It is argued that underlying the theory and practice of modern quantitative finance is a commitment to an empiricist epistemology modeled on the natural sciences.

Findings

In the financial crisis, modern social science, with its positivist/quantitative orientation, was put to the test in a way that it had never been before. That it failed this test is one of the chief lessons of the financial crisis. Mathematical techniques are inherently incapable of accounting for human behaviour. The crisis serves to underline that a fundamental divide exists between the natural and human realms.

Practical implications

While the mathematical‐positivist techniques continue to hold some promise in the study of finance, it has become obvious that this dominant approach needs be enhanced by more qualitative techniques.

Originality/value

The paper shows that although in popular media outlets the mathematization of finance has been singled out as a cause of the crisis, the broader implications for the analysis of human activity have not yet been probed. Nor, in the wake of the crisis, has there been a systematic, philosophically informed, critique of the positivist‐quantitative orientation buttressing academic research into the financial markets.
Cost benefit analysis approach to global claims
Authors: Lord Wayne Edward , Gray Thomas Edward
Published: October 2011

Purpose

The purpose of this paper is to examine relevant case law governing the failure and/or success of global or rolled‐up claims, where it is said to be impractical or impossible to demonstrate the links between certain causes of action and the monetary value to be attached to each. The paper proposes a theoretical framework to improve a claimant's prospects of success in advancing a global claim, not only in circumstances where it may be impractical or impossible to provide a breakdown but also where a cost benefit analysis concludes it is reasonable to do so.

Design/methodology/approach

The paper uses traditional doctrinal legal methodology to evaluate judicial statements on the merits of global claims from a number of jurisdictions. The paper also draws on key authorities from the realms of health and safety and professional negligence.

Findings

The cases demonstrate attempts by the court to recognise the problems faced by claimants at the end of a construction contract where their total costs exceed the agreed contract price. The comparative success or failure of a global claim depends on the judicial approach to a number of factors including: impossibility, impracticability, conduct of the claimant and defendant, balance between excessive particularity and basic information, the keeping of records, the costs of claim preparation and apportionment. There remains a significant risk of failure of a global claim but the risk can be reduced significantly provided the claimant conducts a defensible cost benefit analysis of the approach taken.

Practical implications

A global claim can be used more often provided the rationale behind its presentation forms a logical basis. The cost of litigating complex construction contracts can be reduced significantly if global claims can become the norm rather than the exception, provided the claimant conducts a cost benefit analysis and the court concludes the analysis is reasonable and defensible.

Originality/value

Traditional legal theory relies upon the proposition that the claimant must prove that to which he believes he is entitled to such an extent that the defendant's right to know the case it has to meet is satisfied. This paper adds value to the theory by proposing a radical strategy whereby a reasonable claimant can assist the court in finding a factual and logical basis for awarding the whole of a global claim and, where appropriate, by deduction in addition to the principle of apportionment, less than the whole.