bluuebunny/crossref_metadata_2025_split huggingface dataset:
Accounting for good governance: the fair value challenge
Authors: Dixon John , Frolova Yuliya 
Published: June 2013

PurposeThe purpose of this paper is to describe and analyze the accounting standards reforms that have moved the accounting profession away from rules‐based towards principles‐based accounting practice and financial reporting, and to explore the implications for boards of directors of fair value estimates of the unknowable contaminating financial statements with financial misstatements.Design/methodology/approachThe paper critically reviews the internationally accepted accounting, auditing and financial reporting standards with respect to fair value accounting and relates them to directors' fiduciary duties – the duties of care, of oversight, and of obedience.FindingsThe search for relevance in financial accounting raises daunting challenges for boards of directors tasked with fairly presenting the financial condition of a reporting business entity.Research limitations/implicationsThe accounting profession has long been epistemologically conservative, judging reliability to be more important than relevance in the compiling of financial statements. With the fair value reforms, relevance has achieved ascendency over reliability. This necessitates an increase in the need for more research in the epistemology and ethics of accounting.Practical implicationsBoards of directors need to be well‐informed about, and fully engaged with, the assessment of the level of risk of material misstatement associated with the fair value accounting estimates, and with the adequacy of the related mandatory explanatory disclosures.Originality/valueThis paper's originality is grounded in its exploration of the epistemology of accounting in the light of the adoption of fair value conventions in the internationally accepted accounting, auditing and financial reporting standards and its drawing out of the implications this has for corporate governance.
Weathering the storm? Multinational companies and human resource management through the global financial crisis
Authors: Gunnigle Patrick , Lavelle Jonathan , Monaghan Sinéad 
Published: June 2013

PurposeThis paper aims to examine the impact of the global financial crisis on human resource management (HRM) in multinational companies (MNCs) in Ireland. It focuses on four key areas of HR, namely staffing, pay and benefits, industrial relations and the HR function.Design/methodology/approachIt uses a mixed methods approach involving four major data sources combining objective information reported on the impact of the GFC on HRM with subjective perspectives on HRM practice within MNCs.FindingsSpecific findings are presented in regard to staffing, pay and benefits, industrial relations and role of HR function. The authors find extensive evidence to indicate that MNCs have been in the vanguard of organisations engaging in multidimensional restructuring programmes in response to the GFC, incorporating many initiatives in the domain of HRM. These include job cuts, short‐term working, reduction in training and development expenditure, pay cuts and freezes, reduced benefits and changes in industrial relations. While the authors find that HR function has played a central key role in “delivering” responses to the GFC within MNCs, they also find evidence of a reorganisation of, and financial pressure on, the HR function itself.Originality/valueThis paper contributes to and develops the extant literature on the impact of economic crisis on human resource management.
Business organizations' knowledge‐production processes: an autopoietic approach
Authors: Koskinen Kaj U. 
Published: June 2013

PurposeThe purpose of the paper is to explore the potential of autopoiesis theory to open up new ways to understand knowledge production in business organizations.Design/methodology/approachInitially essential theoretical information is presented, by reviewing the concept of knowledge‐based competitive advantages in business organizations, and describing the notions of autopoiesis as a basis for the understanding of knowledge production in organizations, and micro‐macro problem within the companies' structure and production. After that follows the main content of the paper, namely descriptions of processes influencing knowledge production in business organizations.FindingsKnowledge is embedded in social practices and a local setting and it is very much tacit in nature providing then a basis for creating a sustainable competitive advantage for business organizations. A business organization's memory and production are mutual media for one another in autopoietic recursive processes.Originality/valueFinding a viable perspective and approach with which business organizations can understand how their knowledge production takes place is an important issue. It is claimed in this paper that the idea of autopoiesis can potentially provide a new understanding for business organizations' knowledge production.
The role of individual and organizational factors in promoting firm environmental practices
Authors: Cantor David E. , Morrow Paula C. , McElroy James C. , Montabon Frank 
Published: June 2013

PurposeThis study seeks to explore the roles of organizational support and environmental manager commitment on organizational environmental management practices.Design/methodology/approachA survey of environmental managers was conducted to examine the role of organizational support and individual environmental commitment on key informant perceptions of environmental organizational practices including participation in extra‐organizational voluntary environmental programs, adoption of a company‐specific environmental management system (EMS), and involvement in ISO 14000 certification.FindingsStudy findings demonstrate that high perceptions of organizational support for the environment affect the likelihood of an organization's implementation of environmental practices. Similarly, study findings indicate that higher levels of environmental commitment of the individual responsible for environmental management practices affects the likelihood of an organization's implementation of environmental practices. Lastly, the statistical results provide evidence that high organizational support and high personal commitment by an environmental champion interact to enhance the implementation of environmental practices.Originality/valueThis study represents the first development and empirical testing of a model of how organizational support for environmental practices and environmental managers' commitment to such endeavors affect the adoption of environmental practices by organizations. Additionally, the research illustrates how theoretical perspectives from the organizational behavior literature can be fruitfully adopted to explain behavior in the field of supply chain management.
Employee perceptions of workplace bullying and their implications
Authors: Van Rooyen Judy , McCormack Darcy 
Published: June 2013

PurposeThe purpose of this paper is to investigate whether perceptions of workplace bullying have evolved to encompass a holistic appreciation that includes both physical and psychological components of this costly phenomenon, and to assess the effectiveness of relevant training programs in a major retail organisation.Design/methodology/approachA qualitative methodology is adopted. In total, 30 semi‐structured interviews were conducted with frontline employees and management in an organisation comprising several retail outlets.FindingsThe interviews reveal that although participants experienced a variety of behaviours associated with workplace bullying and harassment, these behaviours were commonly ignored or neglected until they escalated into confrontation and threatened productivity and profitability. Employees and supervisory staff had minimal appreciation, practical skills, or training on how to deal effectively with negative workplace behaviours.Research limitations/implicationsA limitation of the study is that the data are sourced from a single organisation. The findings highlight the need to evaluate the effectiveness and relevance of occupational health and safety policies and procedures, and to expand their focus beyond the physical paradigm to incorporate also psychosocial and psychological, risk and injury.Originality/valueThe study provides a unique examination of whether management and staff incorporate both physical and psychological aspects of occupational health and safety.
Impact of sustainable office buildings on occupant's comfort and productivity
Authors: Feige Annika , Wallbaum Holger , Janser Marcel , Windlinger Lukas 
Published: June 2013

PurposeThe purpose of this paper is to research the impact of sustainable office buildings on occupant's comfort and self‐assessed performance and work engagement.Design/methodology/approachThe research consists in an empirical study of 18 office buildings and is based on survey data from almost 1,500 employees.FindingsThe study shows that the building itself has a clear impact on the comfort level of the building user. Also, the positive impact of certain features, such as operable windows and the absence of air conditioning, can be clearly identified. While productivity is not directly correlated to comfort levels, work engagement is. Generally, the analysis shows that specific building aspects seem to have an influence on user comfort and with that, also an impact on productivity; however, this impact appears to be limited.Originality/valueThis is a very important insight since this shows the connection between employee and company and thus demonstrates that a high user comfort can reduce the turnover rate of employees. Therefore, additional planning towards user comfort and social sustainability can be shown to yield real returns.
Impacts of organizational relocation: a conceptual framework
Authors: Christersson Matti , Rothe Peggie 
Published: June 2013

PurposeRelocation is a significant event in the course of an organization's lifetime. The purpose of this paper is to focus on the impacts that relocation has on the relocating organization itself and to identify the economic, social, and environmental impacts of office occupier relocation.Design/methodology/approachDrawing from the existing literature on impacts of occupiers' relocation, a conceptual framework for modelling organizational relocation impacts is developed. The literature review is done by a systematic review of the ten most relevant journals within the corporate real estate, property, and facilities sector.FindingsRelocation has various impacts including relocation costs, disruption, employee reactions to change, altered lease attributes, and changed environmental footprint. Further, the changes in productivity, employee satisfaction, employee turnover, organizational dynamics, ways of working, commuting, accessibility for external stakeholders, and organizational culture and image are all possible impacts of organizational relocation.Research limitations/implicationsThe identified impacts are limited to office occupiers' short distance relocations. As the paper is conceptual by nature, there is a need for more empirical research on the impacts of relocation. The framework introduced in the article requires testing with experiences of relocated case companies and accordingly, it is to be developed further.Practical implicationsThe paper provides central questions that relocating organizations should ask themselves.Originality/valueUsing the perspective of the relocating organization, the paper provides insight into the impacts of relocation from the expanded spectrum of Triple Bottom Line of sustainability. The study is of value to corporate real estate researchers and practitioners.
Modeling parameter risk in premium risk in multi‐year internal models
Authors: Diers Dorothea , Eling Martin , Linde Marc 
Published: June 2013

PurposeThe purpose of this paper is to illustrate the importance of modeling parameter risk in premium risk, especially when data are scarce and a multi‐year projection horizon is considered. Internal risk models often integrate both process and parameter risks in modeling reserve risk, whereas parameter risk is typically omitted in premium risk, the modeling of which considers only process risk.Design/methodology/approachThe authors present a variety of methods for modeling parameter risk (asymptotic normality, bootstrap, Bayesian) with different statistical properties. They then integrate these different modeling approaches in an internal risk model and compare their results with those from modeling approaches that measure only process risk in premium risk.FindingsThe authors show that parameter risk is substantial, especially when a multi‐year projection horizon is considered and when there is only limited historical data available for parameterization (as is often the case in practice). The authors' results also demonstrate that parameter risk substantially influences risk‐based capital and strategic management decisions, such as reinsurance.Practical implicationsThe authors' findings emphasize that it is necessary to integrate parameter risk in risk modeling. Their findings are thus not only of interest to academics, but of high relevance to practitioners and regulators working toward appropriate risk modeling in an enterprise risk management and solvency context.Originality/valueTo the authors' knowledge, there are no model approaches or studies on parameter uncertainty for projection periods of not just one, but several, accident years; however, consideration of multiple years is crucial when thinking strategically about enterprise risk management.
Exploring the impact of trust on research scientists' work engagement
Authors: Chughtai Aamir Ali , Buckley Finian 
Published: June 2013

PurposeThe purpose of this paper is to explore the effects of trust in top management and trust in team members on research scientists' work engagement. Specifically, it is proposed that the link between trust in top management and work engagement will be mediated by organizational identification whereas the relationship between trust in team members and work engagement will be mediated by team psychological safety.Design/methodology/approachSurvey data were collected from 170 research scientists, drawn from six Irish science research centres. Structural equation modelling was used to test the direct and mediating effects.FindingsResults revealed that as hypothesised, organizational identification and team psychological safety fully mediated the effects of trust in top management and trust in team members on work engagement respectively.Research limitations/implicationsThe cross‐sectional research design and the use of self‐reported data are the main limitations of this research. Additionally, the team psychological safety scale exhibited a relatively low reliability and, therefore, the results should be viewed with caution. Limitations aside, this study demonstrates that science researchers' trust in top management and their fellow team members is likely to be an important driver of work engagement.Originality/valueThis is the first study which has empirically established a link between work engagement and two distinct forms of trust. In addition, it also uncovers the psychological processes through which researchers' trust in top management and their team members can influence work engagement.
Employers' motives behind outplacement activities
Authors: Alewell Dorothea , Hauff Sven 
Published: June 2013

PurposeThe purpose of this paper is to analyze the determinants of employers' motives behind outplacement activities, the relationship between these motives, and the specific activities of firms in outplacement.Design/methodology/approachTheoretical assumptions were tested on a sample of 431 German firms, differentiating between specific outplacement activities and asking in detail about motives and rationales of outplacement. Factor analysis and Mann‐Whitney U‐Tests are applied.FindingsDifferent types of motives can be identified and related to theoretical approaches. The relative importance of different motives is influenced by several situational and structural factors. The types of motives have an impact on the termination benefits offered to redundant employees.Originality/valueTermination benefits are increasingly gaining importance, but the theoretical and empirical knowledge about the incidence, structure, motives, and effects of outplacement is still limited. This paper extends previous studies by shedding more light on the economic motives of employers to invest in outplacement activities, the determinants of these motives and the relationship between motives and specific bundles of activities.
Integrity and the boardroom
Authors: Coulson‐Thomas Colin 
Published: June 2013

PurposeThe purpose of this paper is to discuss the importance of integrity in the boardroom.Design/methodology/approachThis viewpoint draws on a keynote speech delivered to the 2013 World Congress on Leadership and the Quality of Governance.FindingsDirectors have onerous duties and responsibilities. They can do great good or cause significant harm.Originality/valueThe paper shows that nomination committees should be looking for strategic awareness, objectivity, stakeholder focus, communications skills and other directorial competences.
Plant competition, temporal niches and implications for productivity and adaptability to climate change in water‐limited environments
Authors: Schwinning Susanne , Kelly Colleen K. 
Published: June 2013

Summary

We review plant competition in water‐limited environments with focus on temporal niche dynamics and examine implications for diversity–productivity relationships and the response of ecosystem productivity to changes in water availability. The main theses under examination are that (i) plant functional types (PFTs) have distinct resource pulse use and coexist through mechanism of temporal resource use complementarity; and (ii) species of same PFT (functionally redundant species) coexist through distinct recruitment niches.

In water‐limited systems, opportunities for plant resource uptake and growth fluctuate through time, dependent on precipitation patterns. Species differ in the sensitivities of germination, seedling mortality and adult productivity to pulses of water availability, and this generates opportunity for temporal niche diversification. We illustrate this in two case studies.

Case study I. Savannas: This is an example of niche separation between two distinct plant functional types (PFTs), trees and grasses. Several models suggest that the two PFTs have complementary resource pulse use, which regulates their abundances, but other models suggest that tree abundance is regulated by the narrow recruitment niche of trees. Overly restrictive recruitment niches can cause a mismatch between resource availability, PFT composition and ecosystem productivity.

Case study II. The tropical dry forest: Here, we examine niche separation between closely related species of same PFT. These species commonly have distinct temporal recruitment niches based on differences in seed and seedling traits. A diversification of recruitment niches may be necessary for sympatric speciation and has the effect of broadening of the recruitment ‘portfolio’ of a phylogenetic lineage and PFT.

Synthesis: Functional diversity, characterized by differences in adult resource use, optimizes ecosystem function in a pulsed resource environment only if PFT abundances are regulated by adult resource use. Regulation through recruitment niches tends to uncouple plant productivity from resource availability. However, we hypothesize that a diversification of recruitment niches within PFTs may help alleviate recruitment limitations and help communities attain a PFT composition that optimizes resource use and permits adaptation to climate change.
Estimation of bird and bat mortality at wind‐power farms with superpopulation models
Authors: Péron Guillaume , Hines James E. , Nichols James D. , Kendall William L. , Peters Kimberly A. , Mizrahi David S. 
Published: June 2013

Summary

Collision of birds and bats with turbines in utility‐scale wind farms is an increasing cause of concern.

Carcass counts conducted to quantify the ‘take’ of protected species need to be corrected for carcass persistence probability (removal by scavengers and decay) and detection probability (searcher efficiency). These probabilities may vary with time since death, because of intrinsic changes in carcass properties with age and of heterogeneity (preferential removal of easy‐to‐detect carcasses).

In this article, we describe the use of superpopulation capture–recapture models to perform the required corrections to the raw count data. We review how to make such models age specific and how to combine trial experiments with carcass searches in order to accommodate the fact that carcasses are stationary (which affects the detection process).

We derive information about optimal sampling design (proportion of the turbines to sample, number of sampling occasions, interval between sampling occasions) and use simulations to illustrate the expected precision of mortality estimates. We analyse data from a small wind farm in New Jersey, in which we find the estimated number of fatalities to be twice the number of carcasses found.

Synthesis and applications. Our approach to estimation of wind farm mortality based on data from carcass surveys is flexible and can accommodate a range of different sampling designs and biological hypotheses. Resulting mortality estimates can be used (1) to quantify the required amount of compensation actions, (2) to inform mortality projections for proposed wind development sites and (3) to inform decisions about management of existing wind farms.