bluuebunny/crossref_metadata_2025 huggingface dataset:
Strategic architecture for e‐learning at H.P. University
Authors: Sharma Kunal , Sood Deepak , Singh Amarjeet , Pandit Pallvi
Published: September 2010

Purpose

The purpose of the paper is to unravel a strategic architecture for e‐learning for a traditional university like Himachal Pradesh University (H.P. University) and provide guidelines as to how to carry the implementation of e‐learning for the university of the future.

Design/methodology/approach

Getting to the future first is not just about excelling competitors bent on reaching the same prize. It is also concerning having one's own view of what the prize is. There can be as many prizes as runners; imagination is the only restraining factor. The paper provides a literature review for a traditional university like H.P. University to venture into e‐learning.

Findings

To venture into e‐learning, H.P. University will have to reengineer itself, understand how competition will differ in the future and capture and refine insights into future opportunities.

Research limitations/implications

The paper has limitations that it presents a review of literature from secondary sources.

Practical implications

The paper provides guidelines as to how to implement e‐learning which will be beneficial for both the staff and the students.

Originality/value

The paper advocates the concept of strategic thinking in the education sector for implementing e‐learning.
The practice of co‐creating leadership in high‐ and low‐performing high schools
Authors: Jarrett Ehren , Wasonga Teresa , Murphy John
Published: September 2010

Purpose

The purpose of this paper is to examine teacher perceptions of the practice of co‐creating leadership and its potential impacts on student achievement.

Design/methodology/approach

Using a quantitative approach, the study compared the levels of the practice of co‐creating leadership dispositional values and institutional conditions that facilitate the practice of co‐creating leadership between high‐ and low‐performing high schools. Data was collected using a survey. The respondents were teachers from high‐ and low‐performing high schools. The data were analyzed using descriptive statistics, t‐tests, correlations, and regression.

Findings

Teachers in high‐performing schools scored significantly higher on perceptions of the practice of co‐creating leadership dispositional values and the presence of institutional conditions that facilitate the practice. Correlation analyses found positive significant relations between dispositional values and institutional conditions facilitating co‐creating leadership. High‐performing schools had high correlations. Regression analyses indicated that active listening, deep democracy, and evolving power significantly predicted teachers' perceptions of the impact of dispositional values and organizational conditions on student achievement.

Originality/value

The paper offers insights into how co‐creating leadership may have potential impact on student achievement.
Re‐conceiving managerial capture
Authors: Baker Max
Published: September 2010

Purpose

This paper aims to respond to recent calls to rethink the concept of managerial capture as it has been used to date to explore and explain the limited impacts of new forms of stakeholder engagement.

Design/methodology/approach

The paper explores the grounding of views of managerial capture in the Habermasian ideal of participative democracy. It then attempts to re‐conceive the understanding of capture by drawing on Foucault's account of disciplinary power and its constitutive effects on subjectivity.

Findings

Capture appears as a managerial mindset constituted by the pervasive demand for shareholder value. When stakeholder issues are considered within this frame they must be recast in ways that pose no moral or emotional challenge to the dominant logic of shareholder maximisation. This moral distancing or amoralisation can be traced to the accounting practices that make management visible to their superiors (board of directors or more senior levels of management) in terms of their utility. In seeking the recognition of their superiors, individual managers make themselves subjects of this deeper form of capture.

Practical implications

A less restricted lens for conducting future research in managerial capture is offered. While in practice stakeholder engagement fails to live up to the Habermasian ideal, it still holds some promise for delivering management accountability.

Originality/value

The paper shows that ideas of power and subjectivity are key to an understanding of environmental accountability and open the social and environmental accountability literature to a new set of interesting problematics.
Environmental management accounting and innovation: an exploratory analysis
Authors: Ferreira Aldónio , Moulang Carly , Hendro Bayu
Published: September 2010

Purpose

Increased awareness regarding environmental issues has encouraged organisations to use environmental management accounting (EMA), which has been said to deliver many benefits to users, including an increase in innovation. There is, however, little evidence to consubstantiate this claim and thus this paper aims to investigate the issue. It also seeks to examine the role of strategy with EMA use and innovation.

Design/methodology/approach

The paper uses a survey designed and administered to management accountants and financial controllers in large Australian businesses.

Findings

The analysis suggests that EMA use has a positive association with process innovation, but not with product innovation. It also finds that the effect of strategy on innovation was driven by the level of commitment to research and development. However, no statistically significant relationship between strategy and EMA use was found. The key driver of EMA use was industry.

Research limitations/implications

The small sample size is the most important limitation of this study and affected the statistical power of the analysis conducted. The results need to be interpreted with caution.

Practical implications

The study suggests that EMA use is associated with process innovation, implying that economic benefits may be realised by using this technique, while simultaneously enhancing environmental performance.

Originality/value

This is the first study to provide cross‐sectional evidence of the relationship between strategy, EMA use and innovation. It is also the first to propose a research instrument to measure EMA use as a multi‐item construct.
ACF curing process optimization based on degree of cure considering contact resistance degradation of joints
Authors: Tao Bo , Yin Zhouping , Xiong Youlun
Published: September 2010

Purpose

From the viewpoint of degree of cure, the purpose of this paper is to find how to improve the reliability of flip‐chip packaging modules based on an anisotropically conductive adhesive ﬁlm (ACF) interconnection process.

Design/methodology/approach

The work begins by revealing the correlation of adhesive strength and contact resistance of flip‐chip joint interfaces with the degree of cure of the ACF. The effect of different degrees of curing on the electrical and mechanical properties of some typical ACF‐interconnected joints is studied, and the optimum degree of cure is suggested to achieve highly reliable ACF joints, where the performance variations of the adhesion strength and contact resistance are considered simultaneously. First, the degradation data of the contact resistance of some ACF assemblies, bonded with several degrees of cure, is collected during a standard high‐hydrothermal fatigue test. The resistance distribution is verified using a two‐parameter Weibull model and the distribution parameters are estimated, respectively. After that, a reliability analysis method based on the degradation data of contact resistance is achieved, instead of the traditional failure time analysis, and the reliability index, as well as the mean‐time‐to‐degradation of the ACF joints, as a function of the degree of cure, is deduced, through which the optimum degree of cure value and recommend range are suggested.

Findings

Numerical analysis and calculations are performed based on the experiments. Results show that the optimum degree of cure to achieve highly reliable joints is 83 per cent, and the recommend range is from 82 to 85 per cent for the ACF tested (considering a 95 per cent confidence interval).

Originality/value

The paper provides important support for optimizing the curing process for various ACF‐based packaging applications, such as chip‐on‐glass packaging of liquid crystal displays and flip‐chip bonding of radio frequency identification, etc.
Investigation of Sn‐Zn‐Bi solders – Part II: wetting measurements on Sn‐Zn7Bi solders on copper and on PCBs with lead‐free finishes by means of the wetting balance method
Authors: Bukat K. , Sitek J. , Kościelski M. , Moser Z. , Gąsior W. , Pstruś J.
Published: September 2010

Purpose

The purpose of this paper is to investigate the influence of Bi additions on the wetting properties of SnZn7Bi alloys (Bi=1 and 3 per cent by mass) on a copper substrate and printed circuit boards (PCBs) with lead‐free finishes (SnCu, immersion Sn, Ni/Au, organic solderability preservative) in the presence of fluxes. The practical implications of the results is the main purpose of these investigations.

Design/methodology/approach

A wetting balance method was used for wetting measurements at 230 and 250°C in nitrogen and air atmospheres in the presence of ORM0‐ or ROL0‐type fluxes. The PCBs were investigated ‘as received’ and after accelerated aging. The analysis of variance (ANOVA) analysis was performed in order to explain how the main factors of the experiments (the Bi content in the alloy (1 or 3 per cent), the test temperature and the test atmosphere) influenced the wetting ability of SnZn7Bi on Cu substrates.

Findings

As expected, a higher temperature and a higher Bi content in the alloy favoured the wetting of the copper substrate in the presence of the ORM0‐type flux in a nitrogen atmosphere. These results were confirmed by ANOVA analysis. Very good results were also obtained for the SnZn7Bi3 alloy's wettability on “tin coatings” on PCBs (SnCu and immersion Sn) both “as received” and after aging, in the presence of the ORM0‐type flux, for all the applied testing conditions (in both temperatures and N2 and air atmospheres). The less active flux (ROL0) caused a worsening of the alloy's wettability properties; however, the PCBs with SnCu and immersion Sn finishes maintained their wettability, even after aging, at very good and good levels, respectively.

Research limitations/implications

It is suggested that further studies are necessary for confirmation of the practical application, but they should be limited to the soldering of SnZnBi3 on PCBs with “tin coatings” and the quality of the solder joint performance.

Practical implications

The best SnZn7Bi3 wetting results on PCBs with “tin coatings” (SnCu and immersion Sn) at 230 and 250°C and in N2 and air atmospheres suggest the possibility of a practical usage of the tin‐zinc‐bismuth alloys for soldering in electronics using both the ORM0‐type flux and the even less active ROL0‐type flux, which are currently used in industrial lead‐free soldering processes.

Originality/value

The wetting balance method, combined with ANOVA was used as the quickest way to determine the wettability properties of SnZn7Bi on Cu substrates. Wettability measurements were also performed on the SnZn7 and SnZn7Bi alloys with different lead‐free finishes, in different experimental conditions.
An experimental and numerical investigation into the effects of the chip‐on‐film (COF) processing parameters on the Au‐Sn bonding temperature
Authors: Liu De‐Shin , Yeh Shu‐Shen , Kao Chun‐Teh , Huang Pay‐Yau , Tsai Chia‐I , Liu An‐Hong , Ho Shu‐Ching
Published: September 2010

Purpose

The reliability of chip‐on‐film (COF) packages is fundamentally dependent upon the quality of the eutectic Au‐Sn joint formed between the Au bumps on the integrated circuit (IC) device and the Sn‐plated Cu inner leads. Therefore, it is essential that an appropriate bonding temperature is achieved during the inner lead bonding (ILB) process. The purpose of this paper is to identify the optimal processing conditions which maximize the reliability of the Au‐Sn joints.

Design/methodology/approach

The paper commences by performing an experimental investigation to establish the temperature at three specific locations within the COF/ILB system in a typical gang‐bonding process. The relationship between the setting temperature of the bonding tool and the temperature of the tool surface is then calibrated using an off‐line experimental system. An ANSYS finite element (FE) model is then constructed to simulate the temperature distribution within the COF/ILB system under representative temperature conditions. The validity of the numerical model is confirmed by comparing the simulation results with the experimental temperature measurements. The FE model is then used in a 23 factorial design process to evaluate the effect of the principal COF/ILB processing parameters, namely the contact area, the tool temperature and the stage temperature, on the temperature induced at the interface between the Au bumps on the IC chip and the Sn‐coated Cu leads on the polyimide film.

Findings

The results reveal that the interfacial bonding temperature is determined primarily by the stage temperature.

Originality/value

A regression analysis model is applied to the factorial design results to construct a COF/ILB design chart which enables the rapid identification of the stage and tool temperatures required to achieve the minimum feasible eutectic bonding temperature.
Evaluating solder paste behaviours through rheological test methods and their correlation to the printing performance
Authors: Mallik S. , Schmidt M. , Bauer R. , Ekere N.N.
Published: September 2010

Purpose

The purpose of this paper is to study the rheological behaviours of lead‐free solder pastes used for flip‐chip assembly applications and to correlate rheological behaviours with the printing performance.

Design/methodology/approach

A range of rheological characterization techniques including viscosity, yield stress, oscillatory and creep‐recovery tests were carried out to investigate the rheological properties and behaviours of four different solder paste formulations based on no‐clean flux composition, with different alloy composition, metal content and particle size. A series of printing tests were also conducted to correlate printing performance.

Findings

The results show that in the viscosity test, all solder pastes exhibited a shear thinning behaviour in nature with different highest maximum viscosity. The yield stress test has been used to study the effect of temperature on the flow behaviour of solder pastes. A decrease in yield stress value with temperature was observed. The results from the oscillatory test were used to study the solid‐ and liquid‐like behaviours of solder pastes. Creep‐recovery testing showed that the solder paste with smaller particle size exhibited less recovery.

Research limitations/implications

More extensive research is needed to simulate the paste‐roll, aperture‐filling and aperture‐emptying stages of the stencil printing process using rheological test methods.

Practical implications

Implementation of these rheological characterization procedures in product development, process optimization and quality control can contribute significantly to reducing defects in the assembly of flip‐chip devices and subsequently increasing the production yield.

Originality/value

The paper shows how the viscosity, yield stress, oscillatory and creep‐recovery test methods can be successfully used to characterize the flow behaviour of solder pastes and also to predict their performance during the stencil printing process.
Creep properties of Sn‐0.7Cu composite solder joints reinforced with nano‐sized Ag particles
Authors: Tai Feng , Guo Fu , Liu Jianping , Xia Zhidong , Shi Yaowu , Lei Yongping , Li Xiaoyan
Published: September 2010

Purpose

The purpose of this paper is to investigate the creep properties of Sn‐0.7Cu composite solder joints reinforced with optimal nano‐sized Ag particles in order to improve the creep performance of lead‐free solder joints by a composite approach.

Design/methodology/approach

The composite approach has been considered as an effective method to improve the creep performance of solder joints. Nano‐sized Ag reinforcing particles were incorporated into Sn‐0.7Cu solder by mechanically mixing. A systematic creep study was carried out on nano‐composite solder joints reinforced with optimal nano‐sized Ag particles and compared with Sn‐0.7Cu solder joints at different temperatures and stress levels. A steady‐state creep constitutive equation for nano‐composite solder joints containing the best volume reinforcement was established in this study. Microstructural features of solder joints were analyzed to help determine their deformation mechanisms during creep.

Findings

The creep activation energies and stress exponents of Ag particle‐enhanced Sn‐0.7Cu lead‐free based composite solder joints were higher than those of matrix solder joints under the same stress and temperature. Thus, the creep properties of nano‐composite solder joints are better than those of Sn‐0.7Cu solder joints.

Originality/value

The findings indicated that nano‐sized Ag reinforcing particles could effectively improve the creep properties of solder joints. A new steady‐state creep constitutive equation of nano‐composite solder joints was established. Deformation mechanisms of Sn‐0.7Cu solder and nano‐composite solder joints during creep were determined.
Reliability evaluation of SnAgCu/SnAgCuCe solder joints based on finite element simulation and experiments
Authors: Zeng Guang , Xue Songbai , Zhang Liang , Sheng Zhong , Gao Lili
Published: September 2010

Purpose

The purpose of this paper is to numerically evaluate the reliability of SnAgCuCe solder joints compared with that of SnAgCu. A trace amount of the rare earth (RE) element Ce was added into SnAgCu solder in order to improve the reliability of lead‐free solder joints, which was evaluated based on finite element simulation and experiments.

Design/methodology/approach

A finite element method and an Anand constitutive model were employed to analyze the reliability of SnAgCuCe and SnAgCu solder joints in fine pitch quad flat packages under thermal cycling. The mechanical properties and reliability of solder joints were characterized by using thermal fatigue and creep tests, while the microstructure of the solder alloy and SnAgCu/SnAgCuCe solder joints were also investigated in the experimental procedure.

Findings

The simulation results indicated that SnAgCuCe solder joints had better reliability than SnAgCu. In addition, the experimental results accorded well with those of simulation, the thermal fatigue property and creep resistance of solder joints was increased by adding cerium. SnAgCuCe alloy can get its microstructure refinement improved and the thickness of the intermetallic compound layer at the solder/Cu interface decreased significantly compared to that of SnAgCu.

Originality/value

The findings provide certain guidelines to the reliability evaluation of solder joints when applying novel RE containing solder alloys in practical electronics industry applications. In the meantime, the reason for the superior reliability of SnAgCuCe solder joints can be explained from the property and microstructural point‐of‐view.
Young women and the co‐construction of leadership
Authors: McNae Rachel
Published: September 2010

Purpose

Young women's leadership is an area frequently overlooked in educational leadership development. This paper aims to bring young women's voices into educational leadership conversations and illustrate an alternative approach to young women's leadership development.

Design/methodology/approach

This qualitative action research study was located in an urban girls' high school in New Zealand. The researcher worked in partnership with 12 young women and used a process of co‐construction to design a leadership development programme. The young women then participated in, evaluated and modified the programme before teaching it to another group of students.

Findings

Co‐construction was an effective way to develop a relevant and authentic leadership programme that met the needs of the young women, however, the process was extremely complex. The findings indicated that this approach challenged existing views of teaching and learning and was an active process that required significant efforts to balance input and share ownership between the researcher and the young women.

Research limitations/implications

The findings highlighted the importance of including young women in decision‐making processes related to their leadership learning. Future consideration in this area could relate to creating a sustainable leadership culture in schools by engaging this process across year levels.

Originality/value

This paper outlines an alternative approach to leadership development in high schools that could be used in a number of contexts as these findings related to women's youth leadership development have implications on leadership development for women at all levels.
Female leadership and school effectiveness in junior high schools in Ghana
Authors: Kwadzo Agezo Clement
Published: September 2010

Purpose

The purpose of this research is to examine female principal leadership practices that are considered crucial in the effectiveness and improvement of schools and school administration in Ghanaian junior high schools.

Design/methodology/approach

The study was qualitative and interpretive. Five principals of junior high schools were interviewed, their schools observed over a period of three months, and schools' records examined.

Findings

The schools had shared visions and missions that were well articulated by the principals and other stakeholders. The principals created a work environment that encouraged creative thinking; designed and implemented new and cutting edge programs; and challenged the status quo.

Research limitations/implications

As a male researching into female leadership, the researcher's gender might influence some of the findings. The sample size is not large enough for any meaningful generalization to be made beyond similar context and geographical contexts.

Practical implications

The female principals were transformational leaders, a leadership style demanded in organizations during the twenty‐first century.

Originality/value

At the time that this research was conducted, it was the first study on female principal leadership in junior high schools in Ghana.
The lived experiences of female educational leadership doctoral students
Authors: Cumings Mansfield Katherine , Welton Anjalé , Lee Pei‐Ling , Young Michelle D.
Published: September 2010

Purpose

There is a meager body of research addressing the role educational leadership preparation programs in colleges and universities play in preparing women leaders. Also educational leadership preparation research has yet to explore ways in which mentorship provides additional capital for female graduate students. This study seeks to understand the challenges facing, and the opportunities available to, female graduate students in educational leadership departments.

Design/methodology/approach

The study used qualitative methods to explore the constructs of educational leadership preparation and mentorship of female graduate students. Qualitative methods, specifically a questionnaire and a collaborative focus group, were informed by the work of feminist theory and were used to explore participants' experiences and perceptions with the larger purpose of understanding the implications of their experiences for the development of strategies and programs intended to support female graduate students.

Findings

The following themes emerged from the participants' stories: constraints within the organizational culture, personal and familial sacrifice, struggles with identity, questioning self, and experiences with mentoring.

Practical implications

The findings have important implications for the roles university leadership preparation program structures might play in supporting female graduate students and their career success. The findings also offer recommendations for the development of mentoring programs for female graduate students.

Originality/value

Currently, there is an exceptional lack of research documenting the lived experiences of female doctoral students, particularly research that can be used to inform policy and program development. To that end, the qualitative study described in this paper helps in understanding the challenges facing, and the opportunities available to, female graduate students in educational leadership departments as well as in understanding the implications of such experiences for the development of strategies and programs intended to support female graduate students.
Women‐only (homophilous) networks supporting women leaders in education
Authors: Coleman Marianne
Published: September 2010

Purpose

This paper aims to consider what all‐women networks have, and might offer, in terms of support and development of women in educational leadership.

Design/methodology/approach

The study draws on two case studies of such networks in education in England, the first, a regional network for women secondary school principals, and the other national, for women leaders in higher education. Network theories are employed to trace the type, origins, functions and evolution of networks for women in educational leadership. The two case studies, drawing on interviews, observation and documents, are part of a larger research project on the support and development of women leaders at work.

Findings

Two networks emerged at the beginning of the 1990s in the context of second wave feminism and the isolation experienced by women in leadership roles. The interview data show how strong the support function has been and continues to be, but despite this, these networks appear to be in terminal decline. Amongst reasons for the decline is the aging profile of the membership accompanied by lack of interest from younger women who may believe that gender issues are no longer relevant. Finally there is less support for the networks from universities and local authorities than was the case in the past. However, the strength of findings about the level of support has practical and social implications for women leaders.

Research limitations/implications

The findings relate to only two case studies in one cultural setting.

Originality/value

The originality of the paper is in the application of network theory to the field of education.
Conclusion: women around the world reshaping leadership for education
Authors: Grogan Margaret
Published: September 2010

Purpose

This short essay aims to reflect on the global experiences women in education have had in becoming leaders as noted in the articles in this special issue on women's leadership.

Design/methodology/approach

The essay draws upon relevant historical and contemporary literature about women in the professions and in the workforce.

Findings

The case is made for women educational leaders from kindergarten through higher education to reshape leadership rather than lead as men have done in the past.

Originality/value

The essay highlights this moment in history is seen as particularly promising for women leaders who are no longer anomalies, but who have not yet redefined leadership.
Modified generalized Laguerre function Tau method for solving laminar viscous flow
Authors: Parand K. , Dehghan Mehdi , Taghavi A.
Published: September 2010

Purpose

The purpose of this paper is to propose a Tau method for solving nonlinear Blasius equation which is a partial differential equation on a flat plate.

Design/methodology/approach

The operational matrices of derivative and product of modified generalized Laguerre functions are presented. These matrices together with the Tau method are then utilized to reduce the solution of the Blasius equation to the solution of a system of nonlinear equations.

Findings

The paper presents the comparison of this work with some well‐known results and shows that the present solution is highly accurate.

Originality/value

This paper demonstrates solving of the nonlinear Blasius equation with an efficient method.
Numerical study of buoyancy‐driven transitional flow in a square cavity with partially heated and cooled vertical walls
Authors: Navamani Rangaswamy , Murugan Nadarajan
Published: September 2010

Purpose

The purpose of this paper is to numerically study transient natural convective flow in a square cavity with partially heated and cooled vertical walls, thermally insulated top wall and linearly heated bottom wall.

Design/methodology/approach

The governing equations of motion are non‐dimensionalized and reformulated using stream function‐vorticity approach. Alternating direction implicit finite difference scheme is used to solve the coupled equations.

Findings

The transient results obtained for different values of Grashof number (Gr) and fixed Prandtl number Pr = 0.733 are presented in the form of isotherms, streamlines, bifurcation diagram and time series. The transition from steady to oscillatory motions is analyzed in detail with respect to Gr. The flow is observed to be steady up to Gr ≈ 2 × 104. A time‐periodic unsteady solution first appears at Gr = 20,900 and the amplitude of the fluctuation grows as Gr is increased.

Research limitations/implications

The study is limited to laminar flow in a square cavity. Further extension of this work could include the influence of various choices of Prandtl number and the effect of aspect ratio. Buoyancy‐driven convection in a sealed cavity with differentially heated walls is a prototype of many industrial applications such as energy‐efficient design of buildings and rooms, convective heat transfer associated with boilers, etc.

Originality/value

The paper presents an original computer program written in FORTRAN to solve the partial differential equations.
Buoyancy‐driven flow of a viscous incompressible fluid in an open‐ended rectangular cavity with permeable horizontal surfaces
Authors: Hossain M.A. , Asghar S. , Subba Reddy Gorla Rama
Published: September 2010

Purpose

The purpose of this paper is to consider the unsteady natural convection flow of a viscous incompressible fluid, which is induced by differential heating on the solid vertical boundary of an open‐ended rectangular cavity with the two horizontal surfaces which are permeable and maintained at the temperature of ambient fluid. Attention is focused on how the flow and heat transfer is affected by variations of the buoyancy force, as well as by the permeability of the surfaces.

Design/methodology/approach

An upwind finite‐difference method in conjunction with a successive over‐relaxation iteration technique is used to solve the governing boundary layer equations. To do this, the first and second derivatives were approximated by central differences and were used in the vorticity, energy and Poisson equations. To preserve the conservative property, the finite‐difference forms of the vorticity and energy equations were written in conservative form for the convective terms.

Findings

Local rate of heat transfer from the heated surface increases owing to an increase in the value of Ra. In the region near the bottom surface, the heat transfer from the left vertical surface decreases, but that increases in the region near the upper surface. Due to blowing of fluid through the permeable surfaces, the rate of heat transfer is higher than the situation where fluid is being withdrawn. This difference was found to be higher in the case of larger value of Ra.

Research limitations/implications

The analysis is valid for unsteady, two‐dimensional natural convection flow of a viscous fluid filled in an open‐ended rectangular enclosure. An extension to three‐dimensional flow case is left for future work.

Practical implications

The method is very useful to analyze solar receiver systems, fire research, electronic cooling, brake housing of an aircraft and many environmental geothermal processes.

Originality/value

The results of this study may be of some interest to engineers interested in heat transfer in ventilated rooms or enclosures.
Spectral framework for geothermal borehole heat exchangers
Authors: Al‐Khoury Rafid
Published: September 2010

Purpose

This paper aims to present a framework for deriving analytical and semi‐numerical models for coupled conductive‐convective heat transfer processes in a borehole heat exchanger subjected to general initial and boundary conditions.

Design/methodology/approach

The discrete Fourier transform and the spectral element method have been utilized for deriving two spectral models for a single U‐tube borehole heat exchanger in contact with a soil mass.

Findings

Verification and numerical examples have shown that the developed models are accurate and computationally very efficient. It is illustrated that one spectral element is capable of producing results which are more accurate than those produced by 200 finite elements.

Practical implications

The gained computational efficiency and accuracy will boost considerably the possibilities for more insight into geothermal analysis, which will improve the procedure for designing competitive energy extraction systems.

Originality/value

The models are capable of calculating exactly the temperature distribution in all involved borehole heat exchanger components and their thermal interactions.
Voluntary disclosure narratives: more research or time to reflect?
Authors: Slack Richard , Shrives Philip
Published: September 2010

Purpose

This editorial aims to provide an overview of the four papers included in this special issue. It discusses the development of voluntary disclosure research and its potential future directions.

Design/methodology/approach

The editorial adopts a review approach, identifying key issues and provides a context for future research.

Findings

The editorial highlights some of the difficulties with research into voluntary disclosure, calls for further reflection and suggests factors to consider in future research in this area.

Originality/value

The editorial provides a review of current issues in disclosure research and reviews these papers which demonstrate a particular approach to research that is relevant to both practitioners and academics.
Exploring the use and users of narrative reporting in the online annual report
Authors: Rowbottom N. , Lymer A.
Published: September 2010

Purpose

The purpose of this paper is to explore who uses narrative reporting information contained within online corporate annual reports and assess the relative use of different types of narrative information.

Design/methodology/approach

Web server logs were used to analyse over one million instances where information is successfully delivered to users of the corporate web sites of 15 FTSE 350 companies.

Findings

The most frequent users of the online annual report are, respectively, private individuals, those registered under internet service providers, employees and professional investors/creditors. The results suggest that those with greater experience and expertise in preparing and using financial accounts adopt different information preferences with respect to the online annual report. Although experienced users such as professional investors, creditors and accounting firms use the annual report to download predominantly detailed financial accounting data, the widespread availability and accessibility of the online annual report allows narratives to provide a source of general company information for employees and a wider stakeholder audience.

Originality/value

The paper presents the first large‐scale survey into the use and users of online annual reports.
Large share price movements, the disclosure of news and corporate governance
Authors: Collett Nick , Dedman Elisabeth
Published: September 2010

Purpose

The paper aims to examine the link between firm‐level large share price movements, firm‐specific company announcements and corporate governance. Stock market regulation in the UK requires firms to disclose new price‐sensitive information immediately via official news providers. The paper investigates whether large share price movements are accompanied by firm disclosure. It also investigates whether corporate governance attributes influence the degree of disclosure by firms.

Design/methodology/approach

The disclosure measure is constructed by identifying the largest abnormal daily stock returns for sample firms, and then firm‐specific announcements in the three‐day window centred on the abnormal return day are searched. Corporate governance variables known to influence disclosure practice are then collected and tested to ascertain whether they influence disclosure for positive and negative (good and bad announcements) abnormal returns.

Findings

Large share price movements are accompanied by an official share price movement in 45.2 per cent of cases. This rises to 62.9 per cent when new analyst or newspaper articles are included as potential drivers of the abnormal share price return. The higher the proportion of non‐executive directors and CEO/chair duality lead to a higher incidence of bad news disclosure, suggesting increased scrutiny works. The higher the level of CEO and board ownership the lower the level of disclosure. Finally, institutional ownership concentration appears to negatively influence the level of disclosure.

Originality/value

Higher levels of corporate governance are shown to lead to better firm disclosure. At the same time, the authors find that in almost 40 per cent of large abnormal share price returns no information has come to the market to drive the share price. Thus, the paper has important messages for regulators, who need to investigate why prices often move a long way without accompanying news. Shareholders, particularly institutions, should ensure high levels of disclosure by company directors.
An examination of voluntary financial instruments disclosures in excess of mandatory requirements by UK FTSE 100 non‐financial firms
Authors: Bamber Matthew , McMeeking Kevin
Published: September 2010

Purpose

The purpose of this paper is to address “the existing literature gap on the information content of derivatives reporting”. Prior work finds failings in compliance with mandatory reporting requirements in respect of financial instruments and derivative financial instruments. Instead of identifying weaknesses in compliance the paper identifies where firms over‐comply or in other words, where firms voluntarily disclosemorethan they are required and whether this is incremental information or serves another purpose.

Design/methodology/approach

The paper reviews the financial instruments disclosures of the FTSE 100 non‐financial IFRS 7 compliant firms. Based on these results, on a case‐by‐case basis the authors address potential causes and rationale for this extra disclosure.

Findings

Prior research suggests that it is counter intuitive to argue that firms will provide voluntary disclosure in a mandatory reporting environment because information of this sort tends to be proprietary and competition sensitive, not to mention costly to prepare. However, it is found that firms have voluntarily published information in excess of the requirements and the authors suggest that this extra detail is most commonly associated with a legitimation strategy.

Originality/value

In spite of the importance of derivatives usage and management in addition to the increased and often complex reporting requirements, the authors are not aware of any previous study of this type.
Co‐deterministic relationship between ownership concentration and corporate performance
Authors: Al Farooque Omar , van Zijl Tony , Dunstan Keitha , Waresul Karim Akm
Published: September 2010

Purpose

The purpose of this paper is to test whether dominant shareholder(s) of a firm enhance performance in Bangladesh and thus examines the arbitrary moves by the regulatory bodies, in the name of promoting “good corporate governance”, to restrict ownership concentration.

Design/methodology/approach

Building on the established literature, a simultaneous equations approach is applied to model the relationship between ownership concentration and performance and is tested on a sample of 567 observations on firms listed on the Dhaka Stock Exchange over a seven‐year period. The two equations model consists of firm performance and ownership concentration as endogenous variables along with other governance variable.

Findings

The results suggest a significant positive co‐deterministic relationship between ownership concentration and firm performance indicating that ownership concentration and firm performance simultaneously impact each other. It suggests that the ownership restriction imposed by the Securities and Exchange Commission is unjustified and detrimental to firm performance/growth in emerging countries such as Bangladesh.

Practical implications

This new evidence from an emerging market enhances our understanding of corporate governance in Asian countries. The study has implications for stakeholders, regulators and policy makers to revisit their attempt to limit founder‐family ownership holdings. Instead, their aim should be to balance the home‐grown unique features, such as a Top‐1 dominant shareholder, with Western governance mechanisms.

Originality/value

The paper is the first to consider Top 1 shareholder's ownership as the measure of ownership concentration, which is an important feature of the corporate sector in emerging markets. In emerging markets, founder‐family ownership concentration acts as an alternative governance mechanism substituting for strong and effective legal backing and other market‐driven monitoring mechanisms.
Ethical issues facing tax professionals
Authors: Marshall Rex , Smith Malcolm , Armstrong Robert
Published: September 2010

Purpose

The resolution of tax issues present significant ethical dilemmas for tax practitioners. The nature and extent of ethical concerns has important implications both for the tax profession and tax administration. The purpose of this paper is to investigate whether there are significant differences in the ethical perceptions of tax agents and Big 4 practitioners.

Design/methodology/approach

A mail questionnaire was used to elicit data as to the frequency and importance of a range of ethical issues in tax practice.

Findings

Both groups rated highly those issues which relate primarily to the conduct of professional responsibilities. Ensuring “reasonable enquiries” were taken, maintaining an appropriate level of “technical competence” and “continuing to act” for a client, when not appropriate, were of most concern to practitioners.

Research limitations/implications

The paper focuses on the tax profession in Western Australia, so the outcomes may not be generalisable elsewhere in either Australia or the rest of the Asia‐Pacific region.

Practical implications

There was a significant difference between the two groups with regard to “loophole seeking”. This has implications for client expectations of alternative roles: as “tax exploiter” for the Big 4, and as “tax enforcer/compliance” for the tax agent.

Originality/value

There have been few empirical studies reporting the range of ethical issues encountered in tax practice. To date the literature tends to treat the tax profession as a homogenous group, whereas this research demonstrates differences in ethical outlook between sole‐practitioners and large international public accounting firms.
Board ownership, audit committees’ effectiveness, and corporate voluntary disclosures
Authors: Akhtaruddin M. , Haron Hasnah
Published: September 2010

Purpose

The aim of the paper is to examine the linkages between board ownership, audit committees' (ACs) effectiveness in terms of the proportion of independent non‐executive directors (INED) and expert members on the AC and corporate voluntary disclosures.

Design/methodology/approach

The paper is based on a sample of 124 public listed companies in Malaysia for studying differences in corporate governance characteristics which affect the financial disclosure.

Findings

The empirical results indicate that board ownership is associated with lower levels of voluntary disclosures. The result is consistent with the notion that board ownership increases agency costs resulting from information asymmetry between firm management and outsider investors. The negative relationship between board ownership and corporate voluntary disclosure is, however, weaker for firms with higher proportion of INED on the AC indicating that INED moderate board ownership/corporate voluntary disclosure relationship. Overall, the findings lend support for firms with a higher level of board ownership to include more independent directors on the AC to increase disclosure levels and reduce information asymmetry between firm management and investors.

Originality/value

The paper demonstrates the usefulness of corporate governance factors mainly board ownership and effective AC on financial reporting practices. It is expected that this research will have important policy implication to reduce information asymmetry and improves corporate governance.
Trust and career satisfaction: the role of LMX
Authors: Han Guohong (Helen)
Published: September 2010

Purpose

This study examines the mediator of Leader‐member Exchange (LMX) between trust in peers and one's perception of career satisfaction.

Design/methodology/approach

This is an empirical paper based on a field study conducted among 241 employees at aFortune500 company in the United States. The results support the mediating role of LMX between trust in peers and career satisfaction.

Findings

This empirical study establishes that in addition to cultivating employees' trust in management, the enhancement of employees' trust in their peers can help them to become more satisfied with their career advancement. However, this positive association between trust in peers and career satisfaction has to be supported by a good quality relationship between the employee and his/her supervisor. To illustrate, if employees place high trust in their peers, then they are more likely to form a high quality relationship with their supervisors, and ultimately more likely to enjoy career success.

Research limitations/implications

This finding addresses concerns about the mechanisms by which employee attitudes contribute to one's perception of career satisfaction.

Practical implications

It is of great importance to foster employees' trust in their peers against the background of conditions exacerbated by today's unfavorable economy. This study reinforces the crucial role of leadership which not only plays an important role of improving employees' perception of career success, but also affects the relationship between trust in peers and career satisfaction.

Originality/value

To the best of my knowledge, this is the first field study that has examined the mediating role of LMX between trust in peers and career satisfaction.