bluuebunny/crossref_metadata_2025_split huggingface dataset:
Insights into mature consumers of financial services
Authors: Milner Trenton , Rosenstreich Daniela 
Published: May 2013

PurposeThe purpose of this paper is to investigate psychographic, demographic and situational characteristics of Baby Boomer generation consumers, specifically in relation to their consumption of financial services.Design/methodology/approachA survey was pre‐tested and 776 responses (77.6 per cent response rate) were subjected to correlation and ANOVA analysis. The survey covered a wide range of variables for decision making for financial services, including situational, demographic, and psychographic.FindingsConsumers who scored higher on scales for competitiveness and need for material resources tended to have higher incomes. Mature consumers were likely to face major life events involving their children and parents, but these events were least likely to prompt the use of a financial service adviser. However, some respondents showed a propensity for seeking financial advice in relation to many types of life events. There were also relationships between seeking financial information from certain service providers.Research limitations/implicationsThe paper's findings assist in building a picture of the psychographic and behavioural tendencies of the largest age cohort.Practical implicationsThe findings suggest strategies for: cross‐selling through referral networks of different financial service providers; communications to increase awareness of the likelihood of financial pressures from aging parents, potentially concurrently with adult children; and lead generation based on the likelihood of having a higher income, seeking financial advice and using financial services.Originality/valueThere is a dearth of literature on the consumption behaviour of mature consumers in relation to financial services. Financial services are a major industry in most developed economies and sound financial management is critical for the Baby Boomer cohort. This paper assists in understanding this significant market to facilitate enhanced marketing strategies.
Antidepressant advertising effects on drug knowledge and drug seeking
Authors: Callaghan Glenn M. , Laraway Sean , Snycerski Susan , McGee Shannon C. 
Published: May 2013

PurposeThe purpose of this paper is to determine the extent to which exposure to a television commercial for an antidepressant drug (Cymbalta®) compared to another commercial (Weight Watchers®) influenced participants' knowledge of the drug (including side effects and indications) and self‐reported likelihood of seeking an antidepressant medication.Design/methodology/approachA randomized‐group design with two conditions was used with a sample of an ethnically diverse group of college students (n=498). Scores assessing drug knowledge and self‐reported likelihood of drug seeking and scores from the Beck Depression Inventory‐II (BDI‐II) were analyzed.FindingsThe Cymbalta® group had higher drug‐knowledge scores than did the control group. Differences in drug‐seeking scores across conditions were not significant; however, drug‐knowledge scores and drug‐seeking scores were negatively related. Across groups, BDI‐II scores were positively related to drug seeking.Research limitations/implicationsThese results suggest that direct‐to‐consumer (DTC) advertising may educate consumers regarding medications, at least in the short term. Self‐reported intention to seek an antidepressant medication was significantly higher in participants who met the BDI‐II threshold for major depressive disorder, regardless of experimental condition.Practical implicationsA decreased desire to seek antidepressants, possibly due to increased familiarity with drug side‐effects, suggests that advertising may be educating viewers about important concerns about medication and that may impact their desire to seek those drugs.Originality/valueDirect‐to‐consumer advertising (DTCA) of pharmaceuticals remains controversial, yet few experimental studies have examined the effects of DTCA on drug knowledge and drug‐seeking behavior of potential consumers.
University students' perceived susceptibility to alcohol retail sales promotions
Authors: Sharma Bishnu , Raciti Maria , O'Hara Rebecca , Reinhard Karin , Davies Fiona 
Published: May 2013

PurposeThe purpose of this paper is to examine the relationship between perceived susceptibility to alcohol retailers' sales promotion strategies and young, female university students' intention to buy alcohol and attitude towards alcohol consumption.Design/methodology/approachData were collected from a convenience sample of three universities in three OECD countries with high alcohol consumption per capita: Australia (n=305), Germany (n=323) and Wales (n=361). A self‐administered survey approach was used to collect data from female university students between the ages of 18 and 24 years in one university in each country. The four alcohol sales promotion strategies of interest were price reductions, quantity specials whereby the more you buy the less you pay on a pro rata basis, bulk purchasing of alcohol, and purchasing from more than one store to take advantage of low prices.FindingsThe study found that except for retailer price reductions, the association between Welsh university students' intentions to buy alcohol and their susceptibility to the remaining retailers' sales promotions was greater than that of university students in Australia and Germany, respectively. Significant differences between the countries were found in terms of the salience of perceived susceptibility to retail sales promotion strategies and their correlation with students' attitude towards alcohol consumption.Originality/valueThe paper's findings provide insights particularly for upstream, legislative strategic interventions to combat the issue of alcohol drinking of young female university students.
Factors that catalyse, facilitate and motivate the decision to implement activity‐based costing in Jordanian industrial companies
Authors: Nassar Mahmoud , Aldeen Al‐Khadash Husam , Sangster Alan , Mah’d Osama 
Published: May 2013

PurposeIn spite of facilitating and motivating factors in the external environment, the implementation of new management‐accounting techniques as activity‐based costing (ABC) in companies is disappointing. The aim of the study is to determine factors that catalyse, facilitate and motivate the decision to implement ABC in Jordanian industrial companies. Additional objectives include determining the problems associated with ABC implementation and assessing the degree of success of ABC implementation in Jordan.Design/methodology/approachA sample of the Jordanian industrial companies was selected and a questionnaire survey was employed using a five‐point Likert scale to collect data from the financial managers, descriptive and analytical statistics were used to analyze the collected data.FindingsThe findings indicate that the most important factor that facilitates the decision to implement ABC was the provision of adequate training and the most influential factors which motivate the process of ABC implementation include an increasing proportion of overhead costs, and an increasing number of product variants. Consequently, this study found that the interaction of three types of factors (catalysts, facilitators and motivators) create the potential for change in these companies. Barriers to change could make the change process slower, hindering, and even preventing change; and barriers to change were identified that may explain the differing implementation rates of ABC in the Jordanian industrial sector. The greatest barrier to implementing ABC was found to be its high cost of implementation, followed by the high cost of ABC consultancy and computer staff time.Originality/valueThe study adds new elements to the institutional approach, and integrates it with concepts from psychology and organizational culture, to create a better understanding of management accounting. The results of study contribute to existing knowledge in the area of understanding the factors which act as catalysts, facilitate, and motivate ABC innovation and of those factors that create barriers to ABC implementation in Jordan.
The impact of IFRS on net income and equity: evidence from Italian listed companies
Authors: Cordazzo Michela 
Published: May 2013

PurposeThe mandatory conversion to IFRS (International Financial Reporting Standards) has represented much more than a change in accounting rules. Firms’ main concerns have been to understand the extent to which accounting differences between national GAAP and IFRS could affect their reported performance. The purpose of this paper is to address this concern by providing empirical evidence of the nature and the size of the differences between Italian accounting principles and IFRS.Design/methodology/approachThe total and individual differences between Italian GAAP and IFRS are identified and quantified in the reconciliations of net income and equity of companies listed on Borsa Italiana. The focus is to show the major consequences of the conversion to IFRS on accounting outcomes.FindingsThe empirical results indicate a more relevant total impact of such a transition on net income than equity. The analysis of individual adjustments shows a greater discrepancy between Italian GAAP and IFRS in the accounting treatment of intangible assets, income taxes, and business combinations with reference to both net income and equity.Originality/valueThe main contribution of the paper is to investigate the impact of mandatory IFRS adoption for Italian listed companies’ financial results. Previous literature does not focus on such a specific country, but it offers a comparative approach to different effects of IFRS on European countries.
The costs and benefits of IFRS implementation in the UK and Italy
Authors: Fox Alison , Hannah Gwen , Helliar Christine , Veneziani Monica 
Published: May 2013

PurposeThe purpose of this paper is to examine the opinions of national stakeholders on the costs and benefits of International Financial Reporting Standards (IFRS) implementation and to determine whether countries with disparate social, economical and political backgrounds have different experiences when complying with IFRS.Design/methodology/approachSemi‐structured interviews were conducted with preparers, users and auditors of annual reports and accounting regulators in the UK (including Ireland) and Italy.FindingsThere were some differences in the experiences of IFRS implementation between stakeholders from different countries. However, there was widespread agreement that costs exceeded the benefits of reporting under the new standards. Further it is recognised that international standard‐setters have a large set of stakeholder views to manage and it is therefore important that standard‐setters are aware of the costs and benefits of their accounting requirements.Originality/valueThis analysis is useful for companies that have not already adopted IFRS. It explains the differences and similarities of the costs and benefits of IFRS implementation from an Anglo‐Saxon and an EU continental perspective.
Race to the top: Project Muse, JSTOR, and the quest for ebook supremacy
Authors: Medeiros Norm 
Published: May 2013

PurposeThis article aims to describe the Project Muse and JSTOR e‐book services.Design/methodology/approachThe article highlights some of the differences between the two competitors.FindingsThe article exposes the drawbacks related to JSTOR's single‐user model, including the prohibition of printing and the limits on downloads.Originality/valueThe article provides assistance in understanding at a high level the approach of each company to the provision of e‐books.
Organizational change models and digital library projects
Authors: Cervone H. Frank 
Published: May 2013

PurposeProject managers must deal with organizational change in order to bring their projects to completion effectively. This article aims to outline the three major change models in organizations and discuss the benefits and drawbacks of each.Design/methodology/approachBy using a high‐level review of change models, the author explores the issues a project manager may encounter using each model.FindingsWhile all three change models are necessary in organizations, the most effective change model for long‐term, consistent success is the embracing change model.Originality/valueThis article adds to the body of knowledge related to change and project management.
IaaS cloud computing services for libraries: cloud storage and virtual machines
Authors: Han Yan 
Published: May 2013

PurposeThe purpose of this article is to provide an overview of current uses of cloud computing (CC) services in libraries, address a gap identified in integrating cloud storage in IaaS level, and show how to use EC2 tools for easy backup and resource monitoring.Design/methodology/approachThe article begins a literature review of CC uses in libraries, organized at the SaaS, PaaS and IaaS levels. The author presents his experience of integrating cloud storage services S3 and GCS. In addition, he also shows how to use virtual machine EC2 tools for backup and monitoring resources.FindingsThe article describes a case study of integrating cloud storage using S3 and GCS. S3 can be integrated with any program whether the program runs on cloud or locally, while GCS is only good for applications running on GAE. The limitation of the current GCS approach makes it hard to use for a stand‐alone cloud storage. The author also discusses virtual machines using EC2 and its related tools for backup, increase storage, and monitoring service. These services make system administration easier as compared to the traditional approach.Research limitations/implicationsThe article presents current CC uses in libraries at the SaaS, PaaS, and IaaS levels. CC services are changing quickly. For example, Google has stated that its APIs are experimental. Readers should be aware of this.Practical implicationsThe author shows his experience of integrating cloud storage services. Readers can understand the similarities and differences between S3 and GCS. In addition, readers can learn the advantages and concerns associated with implementing cloud computing. Readers are encouraged to consider questions such as content, skills, costs, and security.Originality/valueThere are many uses of CC services in libraries. However, gaps are identified: in IaaS cloud storage, a few libraries used Amazon S3 and Microsoft Azure, but none explored using Google Cloud Storage (GCS); none provided implementation details, difficulties, and comparisons of S3 and GCS; and a few articles have briefly discussed implementations on Amazon EC2, but have not provided specific details about upgrade and backup. This article addresses those gaps.
Evaluating the critical success factors of supplier development: a case study
Authors: Routroy Srikanta , Pradhan Sudeep Kumar 
Published: May 2013

PurposeThe purpose of this paper is to identify and evaluate the critical success factors (CSFs) responsible for supplier development (SD) in a manufacturing supply chain environment.Design/methodology/approachIn total, 13 CSFs for SD are identified (i.e. long‐term strategic goal; top management commitment; incentives; supplier's supplier condition; proximity to manufacturing base; supplier certification; innovation capability; information sharing; environmental readiness; external environment; project completion experience; supplier status and direct involvement) through extensive literature review and discussion held with managers/engineers in different Indian manufacturing companies. A fuzzy analytic hierarchy process (FAHP) is proposed and developed to evaluate the degree of impact of each CSF on SD.FindingsThe degree of impact for each CSF on SD is established for an Indian company. The results are discussed in detail with managerial implications. The long‐term strategic goal is found to be the most significant CSF for successful SD implementation.Research limitations/implicationsThis study has not been statistically validated in a manufacturing supply chain environment for complete acceptability.Practical implicationsThe simplicity and clarity of the proposed approach enhances its acceptability for evaluating CSFs in manufacturing supply chain environment. It also provides the direction for optimally allocating the efforts and resources for successful implementation of SD in short duration.Originality/valueAlthough both CSFs and SD have been widely researched, but no study has been reported in the literature to prioritize and rank the CSFs of SD in an Indian manufacturing environment. The paper contributes to research in the supply chain management area in general and SD in particular for manufacturing environment. The proposed approach has the ability to capture the judgment of multiple experts to prioritize and rank CSFs for SD.
Designing a tool for an effective assessment of purchasing maturity in construction
Authors: Bemelmans Jeroen , Voordijk Hans , Vos Bart 
Published: May 2013

PurposePrime contractors spend up to 90 per cent of a construction project's turnover on buying goods and services, and thus suppliers have a large impact on project performance. Therefore, the purchasing function management of the prime contractor has a large influence on the overall performance: the more developed (i.e. mature or professional) this function is, the greater its positive contribution. The purpose of this paper is to develop and test a quick scan purchasing maturity tool by applying a design science research method.Design/methodology/approachThe maturity tool is developed by applying Hevner's framework for design science research. In this framework, foundations drawn from the available knowledge base are used to develop the new tool. Scientific justification of this new tool and approval of its approach for construction practice is obtained through testing it in the specific context of a case company.FindingsThe tool provides a company with insight into its current level of purchasing maturity and possibilities for improving performance by increasing this level.Originality/valueThe conciseness and the limited time required to use the tool are major advantages over existing alternatives for construction practice.
The links between lean manufacturing practices and concurrent engineering method of new product development
Authors: Meybodi Mohammad Z. 
Published: May 2013

PurposeThe purpose of this paper is to demonstrate the relationships between lean manufacturing (LM) principles and concurrent engineering approach to new product development (CENPD).Design/methodology/approachA survey instrument based on a number of critical factors was used to examine if there are relationships between LM and CENPD. In addition to general organization and managerial profile items, the survey contained 44 items (22 paired) regarding similarities between LM and CENPD factors. Also, the survey instrument contained a number of questionnaire items on NPD performances for LM companies using CENPD and conventional companies.FindingsStatistical results show high degree of similarities between LM and CENPD factors. The results also indicate that LM organizations are able to develop new products with 63 per cent better quality, 52 per cent less development time, 45 per cent less development cost, and 36 per cent less manufacturing cost than conventional companies.Research limitations/implicationsResearch is not industry specific. Future research needs to focus on specific industries.Practical implicationsLM companies are able to develop new products better, faster, more often, with less development cost, and less manufacturing cost than conventional companies.Originality/valueThe benefits of LM principles go much beyond inventory reduction and frequent deliveries. These principles are also applicable to other areas such as NPD.
Role of lifestyle orientation and perceived organizational functioning in psychological empowerment of IT professionals
Authors: Singh Shalini , Deo Kodwani Amitabh , Agrawal Rakesh Kumar 
Published: May 2013

PurposeThe purpose of this paper is to explore the role of lifestyle orientation and perceived organizational functioning in psychological empowerment perceptions of information technology (IT) professionals.Design/methodology/approachThis study is a cross‐sectional survey of 242 IT professionals across ten software product and services companies based in India. Established scales of the research instruments were used for data collection.FindingsFindings indicate that professionals with aggressive, individualistic and resistive lifestyle orientation are likely to feel more psychologically empowered. Organizational functioning is also found to have a strong effect on psychological empowerment perceptions of IT professionals.Research limitations/implicationsUse of self‐reported measures for all the variables may cause desirability bias on the part of participants. Future studies may explore demographic differences and incorporate empowerment climate as well.Practical implicationsInsights from the study would help organizations facilitate employee performance using the empowerment tool and consequently gain competitive advantage by retaining skills and experience within the organization rather than outside it.Originality/valueStudies of such nature being few in the Indian IT context, findings present both opportunities and challenges for IT human resource managers and can also be taken up for future research work.
Numerical and experimental study on buckling behaviour of multiple delaminated composite plates
Authors: Mohanty Jayaram , Sahu Shishir Kr. , Parhi Pravat Kr. 
Published: May 2013

PurposeWith the widespread use of the composites over other metallic materials in different fields of engineering, studies on damages of composite structures have assumed great importance. Among various kinds of damages, delamination is of very serious concern to composite applications. It may arise as a consequence of impact loading, stress concentration near a geometrical or material discontinuity or manufacturing defects. The presence of one or more delaminations in the composite laminate may lead to a premature collapse of the structure due to buckling at a lower level of compressive loading. So the effect of delamination on stability of composite structures needs attention and thus constitutes a problem of current interest. The purpose of this paper is to deal with both numerical and experimental investigations on buckling behaviour of single and multiple, delaminated, industry driven, woven roving glass/epoxy composite plates on clamped free clamped free (CFCF) rectangular plates.Design/methodology/approachFor numerical analysis, a finite element model was developed with an eight noded two dimensional quadratic isoparametric element having five degrees of freedom per node. The elastic stiffness matrices were derived using linear first order shear deformation theory with a shear correction factor. Green's nonlinear strain equations are used to derive the geometric stiffness matrix. The computation of buckling load based on present formulation is compared with the experimental results for the effect of different parameters on critical load of the delaminated composite panels. In the experimental study, the influences of various parameters such as delamination area, fiber orientations, number of layers, aspect ratios on the buckling behaviour of single and multiple delaminated woven roving glass/epoxy composite plates were investigated. Buckling loads were measured by INSTRON 1195 machine for the delaminated composite plates.FindingsComparison of numerical results with experimental results showed a good agreement. Both the results revealed that the area of delaminations, fiber orientations, number of layers and aspect ratio have paramount influence on the buckling behaviour of delaminated plate.Originality/valueThe present study is part of Jayaram Mohanty's doctoral thesis, an original research work.