bluuebunny/crossref_metadata_2025_split huggingface dataset:
Intellectual capital disclosure in the UK biotechnology IPO prospectuses
Authors: Cordazzo Michela , Vergauwen Philip G.M.C. 
Published: March 2013

PurposeThe purpose of this paper is to investigate the extent of intellectual capital (IC) disclosure on the UK biotechnology initial public offering (IPO) prospectuses. The study is based on companies going public on the London Stock Exchange (LSE) and the London Alternative Investment Market (AIM) over the period 2005‐2007.Design/methodology/approachThe extent of IC disclosure is collected and measured by using the IC disclosure index and the framework proposed by Bukh et al. The differences in the level of IC disclosure are analysed by modelling some firm‐specific determinants such as size, maturity, age and independence of the board.FindingsIt is shown that primary listing companies on the LSE disclose more IC information than those on the London AIM. Maturity and independence of the board are associated with IC disclosure, while size and age are not related, showing the importance of corporate communication as a signal of credibility to possible investors at IPO stage.Originality/valueThe main contribution of the paper is to analyse IC disclosure in the UK biotechnology IPO prospectuses. Previous literature does not focus on this reporting genre as an important corporate communication tool, as most research investigates IC disclosure only in annual reports and country regulation settings.
Intellectual capital accounting: an alignment between the motive and the accounting approach
Authors: Liu Gloria H.W. , Wang Eric T.G. 
Published: March 2013

PurposeThe purpose of the paper is to reflect upon applicability of different intellectual capital (IC) accounting techniques with considerations of accounting motives. This has been achieved by comparing major foci and measurement issues related to two generic accounting motives, namely internal management and external reporting.Design/methodology/approachThis paper is based on the taxonomy of accounting approaches reported by Fincham and Roslender and is an appreciation of the importance of this taxonomy in the field of IC accounting, as well as an illustration of how the organization decides on applicable accounting approaches.FindingsThe paper concludes that there is no universally applicable accounting technique or approach. For internal management, the scorecard and narrative approaches help generate actionable plans, whereas the hard valuation and scorecard approaches help generate comparable and methodologically reliable reports for external reporting.Originality/valueThe paper contributes to IC management literature by offering an alignment perspective and a critical evaluation of the generic accounting motives and existent accounting approaches. Implications for the practitioner, the policy maker, and the academic are provided.
Is there happiness therein? BM and HRCA for self‐employed
Authors: Björke Andreas 
Published: March 2013

PurposeThe purpose of this paper is to discuss the philosophical baseline of two popular business schemes, the business model and a latter variation of human resource costing and accounting (HRCA). The aim is to identify crucial assumptions inherent in the models that may influence attempts of creating a symbiosis between them.Design/methodology/approachThe paper provides a conceptual perspective on the two models. Data for the paper were gathered during a case study on the usefulness of HRCA for small and medium‐sized enterprises (SME) as well as from extensive literature readings. These data have been compiled and analysed under the influence of Weick's method for generating theory.FindingsWhile the business model and HRCA share a common purpose they try to provide different qualities to the organisation. Whereas the former seeks to realise dreams and ambitions, the latter supports displacements of threats towards organisations and managers. This difference is a potential source of friction that may result in a harmful organisational behaviour.Practical implicationsThe paper also expands on the theoretical baseline of two popular business schemes. By identifying crucial differences, amendments and adaptions are possible to make within organisation or among business consultants that could override the problems. Some suggestions are made on this issue.Originality/valueThe paper expands the theoretical and philosophical understanding of popular business schemes. By introducing a theory of happiness a new perspective providing crucial information of the function of the two business schemes is revealed.
Downsizing decisions, intellectual capital, and accounting information
Authors: Flint Douglas , Maher Elin , Wielemaker Martin 
Published: March 2013

PurposeThe purpose of this paper is to present a new method to account for investments in human capital, which the authors have named investment capitalization. This method uses investments in training and hiring of employees as a surrogate for their intellectual capital, capitalizing and amortizing the investment over its useful life. Investment capitalization is compared to the more conventional Generally Accepted Accounting Principles (GAAP) and the newer intellectual capital accounting methods.Design/methodology/approachScenarios comparing the effects of downsizing or organizational performance are used to demonstrate the effects of decisions based on intellectual capitalization and GAAP.FindingsResults of the scenario analysis show that the investement capitalization method causes less destruction of intellectual capital during downsizing decisions than does GAAP.Originality/valueThis paper presents a new method of accounting for intellectual capital and demonstates the benefits of this method when making downsizing decsions.
Beyond a common title: the formation of a professional identity among energy advisers
Authors: Granath Malin , Westelius Alf 
Published: March 2013

PurposeThe purpose of this paper is to explore if and how a professional identity can be formed in the wake of the foundation of a new public service. In the article, the authors focus on how different forces, regulative and emergent, interact and contribute to a development of a coherent understanding of a professional identity in a decentralised service. The case of local authority energy and climate consultancy is an illustrative example of a nascent service occupation in Sweden where the individuals holding the job title are geographically dispersed.Design/methodology/approachThis paper has a qualitative approach and relies on three different data sources: participatory observations, written documents, and in‐depth interviews with energy and climate advisers working in a particular region in Sweden. The study covers the years 2005 to 2010.FindingsThe findings suggest that identity formation among geographically dispersed individuals in a nascent service occupation is possible. The development of collective understanding of the professional identity is influenced both by regulative and emergent forces, which interact.Research limitations/implicationsThis paper is limited to one particular service occupation in Sweden, from which generalisations are limited.Practical implicationsThe findings may serve as useful input for management in order to understand facilitation of identity building among professionals in decentralised functions.Originality/valueThe value of this study lies in the comprehensive approach to how different pertinent forces interact with each other in order for a cohesive understanding of a work‐related identity to develop in newly‐established service occupations.
Human resource measurement and reporting in manufacturing and service sectors in Sri Lanka
Authors: Wickramasinghe Vathsala , Fonseka Nayana 
Published: March 2013

PurposeThe purpose of this paper is to explore and compare current practice of the measurement and reporting of human resource (HR) information by firms belonging to the manufacturing and service sectors in Sri Lanka.Design/methodology/approachSurvey methodology was used and 30 firms belonging to the manufacturing and service sectors responded. For the data analysis descriptive statistics, χ2 test, principal component factor analysis and independent sample t‐test were used.FindingsThere were sectoral differences in reporting some of the HR indicators. HR indicators were mainly collated internally and a limited number of indicators were externally disclosed. A majority of firms, irrespective of business sector, maintained records of HR indicators in the manual form. Three main factors that inhibit the measurement and reporting of HR were identified as “Insufficient resource allocation”, “Lack of knowledge in human resource measurement and reporting”, and “Negative impact on organization”.Research limitations/implicationsThe research was conducted using survey research methodology as a pilot study to establish baseline data and to be a source of general guidance in stimulating future research.Practical implicationsThe findings suggested that firms in Sri Lanka need to have more effective systems for the measurement and reporting of HR.Originality/valueThe majority of past studies on the measurement and reporting of HR were conducted on the voluntary disclosure of information in annual reports. Firms were selected on the basis of the market capitalization, and data were analysed using content analysis. Yet, the literature suggests that the content analysis of disclosed annual report information is mainly based on a non‐random sample of firms and many firms do not disclose all the available information. The current empirical survey‐based study explored and compared HR measurement and reporting practices of firms belonging to the manufacturing and service sectors in Sri Lanka.
“Double burden”: a qualitative study of HIV positive prisoners in Italy
Authors: Esposito Maurizio 
Published: March 2013

PurposeThis paper aims to consider the influence of imprisonment on the health of prisoners with the HIV virus or AIDS and their perceptions of their quality of life.Design/methodology/approachThis is a qualitative study involving adult male prisoners in three Italian prisons. A total of 19 individual semi‐structured interviews were conducted.FindingsLife in prison for HIV positive detainees is experienced as a kind of “double burden,” due to the connection between the loss of freedom and the limitations imposed by their health status. The experience of being ill and sick in prison results in the prisoner exhibiting fatalism towards the future, having a sense of alienation and marginalisation as well as being afraid of the consequences of living with HIV or AIDS.Social implicationsPrison can be considered as a “total institution” where prisoners are cut off from every role except the negative one of a prisoner deprived of freedom, and this situation greatly contributes to apathy and reinforces the inmates' antisocial behaviour.Originality/valueThis paper gives a voice to the needs and views of Italian prisoners who are HIV positive or who have AIDS and presents these in the context of the international situation.
Cross examination of clinicians at coroners' inquests following deaths in custody
Authors: Wright Nat , Tompkins Charlotte N.E. , Mohammed Zanib 
Published: March 2013

PurposeThis article draws upon the international literature to focus on the investigation of prisoner deaths in England and Wales, concentrating on clinician involvement in this process.Design/methodology/approachThis is a viewpoint paper regarding clinician involvement in coroner investigations of prisoner deaths in England and Wales.FindingsCompared to colleagues practising in the community, the authors suggest that there is a higher burden of investigation upon clinicians practicing in secure environments and recommend improved training for prison clinicians regarding expectations of the coroner's inquest and also a system whereby questioning in coroners' courts is directed through the coroner.Originality/valueThis paper provides an updated perspective on the issue of coroner investigations following a death in prison custody, from the position of practising prison clinicians.
Independent review of clinical health services for prisoners
Authors: Greifinger Robert B. 
Published: March 2013

PurposeThe purpose of this paper is to describe the parameters for the development of performance measurement of the quality of medical care behind bars, drawing from widely‐published free‐world clinical guidelines and aspects of care that are unique to the criminal justice arena.Design/methodology/approachOne way to help assure that prisoners receive timely and appropriate health care is through independent review of health care services, to identify strengths of programs and opportunities for improvement. This is a quality of medical care assessment. When done in a systematic way, this has the potential to reduce risk of harm and enhance the personal health of the prisoner and improve the public health. Independent external review provides the best opportunity to identify and remedy opportunities for improvement. “External” can mean wholly independent or “corporate,” that is, review by agency staff that has no vested interest in the findings at the individual facility. Recently, the methodology for assessment of the quality of medical care in the community has blossomed, yet there is little guidance on how to adapt this methodology to the prison setting.FindingsThis paper introduces a prison‐oriented method for assessing clinical performance. To the extent possible, the author cites references to the scientific basis for the recommendations. Where there is no science, the author relies as much as possible on consensus, and in a few cases resorts to “wisdom and experience,” as unreliable as this might be. This is a conceptual paper with a viewpoint.Originality/valueThe paper provides guidance on reducing risk of harm and promoting improved health and health care for prisoners.
The impact of an Integrated Financial System implementation on accounting profiles in a public administration
Authors: Equey Balzli Catherine , Morard Bernard 
Published: March 2013

PurposeThe purpose of this paper is to study the impact of an Integrated Financial System implementation on accountant profiles in a Swiss public administration. The authors observe the following variables: accountants' skills, accountants' functions, and accountants' educational backgrounds. Each variable was studied before and after the implementation.Design/methodology/approachThis study is an empirical research based on a case study using interviews. The authors designed a questionnaire that they discussed with participants in order to determine how they perceive accountants' job profiles.FindingsThe main finding concerned accountants' educational backgrounds. In the public administration that was studied, accountants tended overall to lack the specialized knowledge necessary to work with the complex tools in an Integrated Financial System. The paper also confirmed other authors' findings, that the necessary skill sets change when an Integrated Financial System is implemented. Actually, it was found that job descriptions did not change after the implementation as much as it was expected that they would.Research limitations/implicationsThese findings are based only on participants' perceptions, because documentation was difficult to obtain. The small sample size also did not allow for generalizable results.Practical implicationsPublic administrations must carefully determine the skills necessary for the accounting staff to work within an Integrated Financial System. Job descriptions must be adapted and prospective new hires should have higher qualifications as well as better accounting and ERP knowledge.Originality/valueThis research was conducted using an ethnographic approach that compared and analysed perceptions from a diverse sample of government employees. The sample population was chosen from among different departments and functions.
Thai public universities: modernisation of accounting practices
Authors: Upping Phetphrairin , Oliver Judy 
Published: March 2013

PurposeThe purpose of this paper is to investigate the transition of the accounting systems from cash based to accrual based, in Thai public universities. The focus is on the factors both influencing and affecting the accounting change.Design/methodology/approachThis study takes a quantitative approach with data collected through a mail survey to the Chief Financial Officer of each of the 78 Thai public universities. Statistical analysis included both descriptive analysis and ANOVA to analyse differences between universities.FindingsThe main catalysts for change have come from both external and internal sources. The Thai government requires public agencies to adapt their accounting practices in line with New Public Management (NPM) and university management need improved information for planning and control purposes. The most important change has been to the financial accounting system with the adoption of computerised accrual accounting practices. The major factor influencing the change process is low institutional capacity of some Thai universities which is evidenced by the lack of technological resources and staff with knowledge of private sector accounting practices. Universities that either have or intend to become autonomous have given more importance to accounting system changes; and universities that have achieved more success in the change process note the importance of external consultants, and staff having an understanding and knowledge of data requirements.Practical implicationsThis paper adds to the literature on accounting change in the public sector in less developed countries by highlighting factors influencing accounting change and factors that can be barriers to and facilitators of change. The findings provide further evidence of the issues confronted by public agencies in developing countries adopting new accounting practices and highlights the importance of training of local staff before the change process commences. Training is critical for knowledge transfer to enable staff to gain the knowledge and skills needed to assist in the change of accounting practices.Originality/valueThis paper presents a contribution to the government accounting change literature by highlighting public sector agencies in a developing country, Thailand. In both developed and developing countries, public universities are now operating in an environment of decreased government funding coupled with university management taking more responsibility for financial management. This study provides an insight into the changes taking place in Thai public universities in relation to the accounting system to support this new operating environment.
The rise of the balanced scorecard! Relevance regained?
Authors: Nørreklit Hanne , Nørreklit Lennart , Mitchell Falconer , Bjørnenak Trond 
Published: March 2013

PurposeThe purpose of this paper is to explore the contribution made by the balanced scorecard (BSC) in regaining the practice relevance of management accounting research.Design/methodology/approachUsing discourse analysis, the paper investigates the speech genre in use in main BSC texts.FindingsThe authors' analysis reveals that the BSC is defined in a way that can provide management with a type of general overarching model. However, the model lacks realistic scholarly characteristics and instead it exhibits characteristics of a myth speech genre. This is especially so in the presentation of the central concern with cause‐effect statements in the BSC.Research limitations/implicationsThe authors' analysis, therefore, suggests that methodological issues relating to the usage of cause and effect statements must be solved if research, such as that carried out in the BSC development, is to become more relevant to practice. To overcome this problem and regain research relevance, the paper recommends a more scholarly speech genre, giving more attention to various usages of inferential statements and specifically a pragmatic constructivist perspective for analyzing construct causalities.Originality/valueThe paper advocates a scholarly methodological basis as a requirement for accounting innovation to enable it to solve practice problems in a way that improves practice and hence increases relevance of research.
Effect of Temperature on Bone Tissue: Histological Changes
Authors: Fernández Castillo Rafael , Ubelaker Douglas H. , Acosta José Antonio Lorente , de la Rosa Rafael José Esteban , Garcia Inmaculada Garcia 
Published: March 2013

AbstractThe analysis of burned human remains has been of great interest among forensic anthropologists largely due to the difficulty that their recovery, classification, reconstruction, and identification present. The main purpose of this analysis is to present histological methodology for the interpretation of bones altered by thermal processes. We include analyses of the microscopic changes among bones exposed to different temperatures, with the goal of establishing categories of histological morphology in relation to fire temperature. Samples of bone (ilium) were exposed systematically to controlled temperatures. Analysis of the resulting histological changes has allowed the formation of a clear four‐stage classification of the alterations observed. This classification should prove useful in assessing bone changes in relation to temperature of exposure, particularly in cases where this temperature was previously not known.
An Evaluation of Standardized Software for Processing GC/MS Data from Different Vendors' Instruments in a Forensic Laboratory
Authors: McGee Eamonn , MacDonald Scott , McGibbon Graham A. , Moser Arvin 
Published: March 2013

AbstractForensic science laboratories perform analyses on a variety of materials using gas chromatography/mass spectrometry (GC/MS). Instruments from different vendors may be used, requiring analysts to be proficient in the use of multiple proprietary software packages for collecting and processing data. There is no standardized GC/MS software available that can acquire data from different vendors' instruments. However, there are third‐party processing software products that can import data files in different formats. The Centre of Forensic Sciences compared the data processing performance of one such product, ACD/MS Manager Suite, with three instrument vendors' software used for casework analysis. This product was tested for its compatibility with the existing software, its capability to load and present data, and to initiate searches of commercial libraries. The study shows that the MS Manager module provides a means for the forensic analyst to view, process, and report on data from different sources in one software package.