bluuebunny/crossref_metadata_2025_split huggingface dataset:
Influences of relationship transparency from intellectual capital reporting on supply chain partnerships with suppliers: a field experiment
Authors: Su Hwan‐Yann , Fang Shih‐Chieh , Young Chaur‐Shiuh 
Published: April 2013

PurposeThis paper aims to explore the intellectual capital (IC) information needed to enable relationship transparency and the influences of relationship transparency on supply chain partnerships.Design/methodology/approachA field experiment research design is adopted to examine whether IC information facilitates relationship transparency with partners in the supply chain of a focal firm and contributes to supply chain partnership enhancement.FindingsThis study identifies an IC transparency framework consisting of two components – the transparency of important business characteristics and the transparency of relationship atmosphere – for guiding the provision of IC information and enabling relationship transparency. The provision of the focal firm's IC information to partners in its supply chain significantly increases partner's trust, satisfaction and commitment towards their relationships. Thus the results suggest that relationship transparency derived from IC transparency enhances supply chain partnerships. Relationship transparency facilitates the focal firm to develop and integrate its supply chain through improved understanding pertaining to itself and its relationships with partners in its supply chain. Thus, this transparency of the focal firm with partners constitutes a flexible and attainable alternative to managing the relationships for its supply chain.Research limitations/implicationsThis study suggests that the field experiment research design allows researchers to effectively observe IC transparency's influences on supply chain partnership enhancement.Practical implicationsFor firms increasingly interconnected with supply chain models of competition, this study proposes a practical IC transparency framework specific for guiding the provision of IC information to enable relationship transparency and enhance supply chain partnerships.Originality/valueThis study combines limited research on relationship transparency with IC theories to propose an IC transparency framework for enhancing supplier relationship management and represents a first step to examining the quantitative effects of IC transparency in the context of supply chain partners.
Cultivating support for nonprofit news organizations: commitment, trust and donating audiences
Authors: Powers Elia , Yaros Ronald A. 
Published: April 2013

PurposeThe purpose of this paper is to discuss the importance of relationship fundraising and cultivating committed donors for nonprofit news outlets seeking financial sustainability, particularly during a time of major changes in the journalism industry.Design/methodology/approachThe paper examines four nonprofit news organizations and their audiences of financial contributors. Results from a survey of 465 donors and subsequent interviews with donors are discussed.FindingsNonprofit news organizations rely heavily upon individual supporters who typically give often but in small chunks. Donors tend to favor nonprofit journalism organizations that report quality, local news stories not usually found in other news sources. Donors place a premium on developing a relationship with journalists in their communities and are likely to support their local nonprofit news source once the news outlet has earned their trust.Research limitations/implicationsNews organizations were allowed to choose which donors received invitations to take the survey, and donors to one news organization provided the vast majority of responses. Future research should explore how nonprofit journalism donors differ from donors to other types of nonprofit organizations.Practical implicationsThis paper reveals new data about audiences of emerging media organizations. The interests and behaviors of donors help to provide new insights into audience engagement.Originality/valueThe paper profiles donors to four relatively new nonprofit organizations and investigates their motivations for providing financial support. Managers of communication organizations could benefit from new strategies for audience cultivation.
The taxing business of money laundering: South Africa
Authors: Schlenther Bernd 
Published: April 2013

PurposeThe OECD recently identified tax crime as one of the top three sources of money laundering. In the context of increased acknowledgement that tax evasion, capital flight and money laundering are key threats to the economic stability of developing countries, South Africa, like many other countries, has put information‐sharing agreements in place to enable better recovery of money hidden in the financial system. There is, however, a general ineffectiveness of anti‐money laundering regimes to stop revenue leakage and there is a high cost of enforcement and tax collection associated with money laundering investigations. South Africa has a low prosecution rate under its main anti‐money laundering legislation, which is a clear indication that money laundering and organised and related crime, are not effectively dealt with. Under South African law, tax evasion is a predicate offence to money laundering and it is proposed that it is possible to deal effectively with aspects of money laundering through tax legislation, treaties and by means of tax audits.Design/methodology/approachThis paper explores the differences between money laundering and tax evasion whilst highlighting the linkages to each other. An analysis of court cases and statutes, tax policy, audit techniques and international agreements shows how tax tools can be used to address money laundering.FindingsFrom the research it is evident that the success of both money laundering and tax evasion, though they are operationally quite distinct processes, depends on the ability to hide the financial trail of the income. In this context it is shown that tax tools can be used effectively to uncover money laundering and to pursue revenue due to the fiscus. The ability of the South African Revenue Service (SARS) to detect financial crimes and to combat tax evasion may have a meaningful impact on reducing flows of laundered funds.Originality/valueThis paper serves to expand on the limited scholarship of the nexus between tax crime and money laundering and points out mechanisms that can be used where the anti‐money laundering regime is not functioning optimally.
Review of the current gap between clients’ expectations and perceptions of received service in national library by using gap analysis model
Authors: Neshat Narges , Dehghani Mozhdeh 
Published: April 2013

PurposeThe purpose of this paper is to measure service quality in a national library from users’ views, based on gap analysis model by using the LibQUAL+™ tools.Design/methodology/approachThe study was done using a LibQUAL+™ survey. In this research, service quality has survived in three dimensions: Affect of Service, Information Control, and Library as Place in three levels – “minimum”, “perceived levels of services” and “desired level”. Statistical population of this research included all users (female and male) who use different parts of the National Library of Iran (NLAI) in the year 2010. Due to the high volume of population and time & budget restrictions, 332 people formed the sample size.FindingsFindings showed that from users’ views, librarians could not meet minimum users’ expectations except in some cases. Library resource quality in perceived level of service is less than their expectations minimum. In other words, library resources could not meet minimum expectation and there are more gaps until desired level. Library as Place dimension has more quality than the two other dimensions, but NLAI place quality in perceived level is less than users’ expectation minimum. Of course there is a little gap with perceived level in this dimension.Practical implicationsThe similarity in some results of LibQUAL+™ in academic libraries and national library implies that perhaps LibQUAL+™ tool is applicable for measuring library services in different type of libraries.Originality/valueUsing the LibQUAL+™ Survey has helped the national library in Iran to better serve its main user groups and showed that the translated and domesticated version of LibQUAL+™ can be reliably implemented in different type of libraries.
Climate policy and business climate strategies
Authors: Okereke Chukwumerije , Küng Kristina 
Published: April 2013

PurposeThe purpose of this paper is to provide a descriptive analysis of the carbon management activities of the cement industry in Europe, based on a study involving the four largest producers of cement in the world. Based on this analysis, the paper explores the relationship between managerial perception and strategy, with particular focus on the impact of government regulation and competitive dynamics.Design/methodology/approachThe research is based on extensive documentary analysis and in‐depth interviews with senior managers from the four companies who have been responsible for and/or involved in the development of climate change strategies.FindingsIt was found that whilst the cement industry has embraced climate change and the need for action, there remains much scope for action in their carbon management activities, with current effort concentrating on hedging practices and win‐win efficiency programs. Managers perceive that inadequate and unfavourable regulatory structure is the key barrier against more action to achieve emission reduction within the industry. Interestingly, EU cement companies are also shifting their CO2 emissions to less developed countries of the South.Originality/valueThe paper analyses corporate climate strategy in one of the most carbon intensive and yet least studied industries. With specific focus on the EU, the paper highlights a number of policy approaches for encouraging the cement industry on the path of deeper emission reduction.
Determinants of smallholder farmers’ adaptation strategies to climate change in the semi arid Nguru Local Government Area, Northeastern Nigeria
Authors: Othniel Yila Jummai , Resurreccion Bernadette P. 
Published: April 2013

PurposeThe purpose of this paper is to understand the factors determining smallholder farmers’ adaptation strategies to climate change, in the semi‐arid region of Nguru, Nigeria and toward sustainable management of their agricultural production and livelihood.Design/methodology/approachBoth primary and secondary data were used. Primary data were collected by use of structured questionnaires, key informant interviews and focus group discussions. Based on the research plan, a total of 250 individual households were randomly selected and interviewed.FindingsThe stepwise multiple linear regression model ran using SPSS revealed nine variables significantly determining the adaptation of climate change strategies. The variables found significant were: agricultural labor force, level of education of the household head, land tenure arrangements, gender of the household head, extension service availability, out‐migration of labor, years of farming experience, household size and availability of farmer to farmer extension. The predicted R value of 0.87, R2 of 0.63, and adjusted R2 of 0.60 indicate high explanatory power of the model as a whole.Originality/valueThe acceptance of the variables included in the model helps very useful policy conclusions for climate change adaptations to be drawn. All these variables, except gender and out‐migration, have a positive influence on climate change adaptation strategies. The influence of agricultural labor force appeared to be strongest, indicating the very important role of this factor in adaptation and the need for promotion of less labour‐intensive, but more remunerative adaptation strategies that would enable smallholder farmers to manage all of their farm plots in an effective way.
Importance of recreational ecosystem services in Helsinki, Finland
Authors: Yli‐Pelkonen Vesa 
Published: April 2013

PurposeLand‐use and cover change threatens remaining urban green areas and the provision of ecosystem services. The purpose of this paper is to address the importance, sufficiency and needs of local recreational ecosystem services in urban areas.Design/methodology/approachThe case study area is the City of Helsinki, Finland. In total, 30 key informants representing 19 neighbourhood associations in the urban‐rural gradient within the city were interviewed.FindingsThe results of the Helsinki case show that residents visit the focused nature areas frequently and spend considerable amount of time there. All the mentioned activities during visits were associated with getting recreational experiences. Of these the most frequently mentioned were getting “feel‐good feeling” and physical exercise, which were closely associated with walking and sports‐like activities. The importance of easy accessibility to local nature areas was emphasized. Recreational ecosystem services partly result from specific landscape features in the nature area and from biologically diverse nature.Practical implicationsPlanners, managers and decision makers can use the findings from this study in determining the values of similar urban green areas in urban development.Originality/valueThe Helsinki case shows that these local nature areas are appreciated and attractive and that the residents of the focused study areas perceive the numerous benefits that the local nature areas provide as very important. It appears that conserving a considerable amount of remnant nature amongst urban housing has paid off in flourishing recreational ecosystem services in the studied area.
Through the eyes of the eGov scholarly community
Authors: Dwivedi Yogesh K. 
Published: April 2013

PurposeThere are a number of published studies that have ranked journals publishing research in information systems and related areas such as electronic commerce. Despite electronic government (eGov) research reaching a decade‐old milestone, none of the existing research has attempted to explore and determine the quality of journals publishing research related to this multidisciplinary area. To fill this gap, the purpose of this paper is to present the findings from a pilot survey exploring the scholarly perceptions of academic journals publishing eGov research.Design/methodology/approachA questionnaire‐based pilot survey was employed as the method for conducting this research. The survey was conducted by employing an e‐mail questionnaire which was designed as a Word file. In total, 31 usable responses were received and these provided the data presented in this paper.FindingsThe findings in the form of scholarly perceptions of journals publishing eGov research from this pilot survey explored the quality of journals. This pilot survey also explored respondents’ views on the following: whether the journals dedicated to eGov should be included in various journal rankings; and whether there is a need to have separate rankings for journals that publish eGov.Research limitations/implicationsThe generalization of findings is limited due to the small sample size as it was a pilot study. Hence, the findings should be treated as indicative rather than confirmatory of the quality of journals publishing eGov research. A larger survey needs to be conducted, in order to validate and generalize the findings reported in this submission.Practical implicationsThe findings would be helpful for eGov researchers in terms of determining potential outlets with appropriate quality for future publications, and for universities/institutions engaged in supporting research in this area by recognizing and promoting publication in high‐quality outlets. The findings may also aid the decision making of those involved in maintaining journal rankings in reference to disciplines, in order to include dedicated eGov journals in such rankings.Originality/valueThere has been no research conducted and published (as far as the author is aware) that explores and determines the quality of journals publishing eGov research, which this paper attempts to achieve. Therefore, the findings presented in this paper are timely, original, and relevant to the eGov scholarly community. Since this is the very first step towards determining journal quality for publishing eGov research, the most important contribution of this paper would be to stimulate constructive debate amongst researchers of eGov (and its reference disciplines) on this topic, which (the author hopes) will then lead to the creation of rigorous consensus‐based ranking of journals publishing eGov research.
Ensuring benefits realisation from ERP II: the CSF phasing model
Authors: Lawrence Norton Andrew , May Coulson‐Thomas Yvette , Coulson‐Thomas Colin Joseph , Ashurst Colin 
Published: April 2013

PurposeDelivering benefits from ERP II is challenging and the purpose of this paper is to investigate the allocation of resources contributing towards benefits realisation.Design/methodology/approachA case‐study investigation was based on a five‐month placement within the project team of an organisation implementing ERP II. A critical success factors (CSF) phasing model was developed in order to categorise invested resources. Participant observations formed the first stage of the research and two years post implementation the observations were presented back to four key members of the project team to identify which invested resources contributed towards benefits realisation. Subsequently, the findings were presented to seven supplier organisations to validate the CSFs required to deliver benefits realisation from ERP II implementations.FindingsThis research has identified 19 CSFs for ERP II, contributing an additional six to those already outlined in literature. A critical pathway for ERP II implementations has been presented, allowing the identified CSFs to be tackled at the appropriate stages of the implementation.Originality/valueThis is the first time CSFs have been allocated to different phases of the implementation lifecycle using a structured model. As a result, resources contributing towards benefits realisation can be more effectively applied, saving the organisation valuable resources.
A teleological process theory for managing ERP implementations
Authors: Williams Janet , Williams Michael D. , Morgan Arthur 
Published: April 2013

PurposeThe literature on enterprise resource planning (ERP) implementation has been dominated by variance theories which have identified numerous lists of critical success factors (CSFs) for managing implementation but there has been relatively little research adopting a process theory approach which explains how change occurs. One such theory, the teleological process, has been criticised in the IS literature for its capability to evolve and learn due to its convergence towards an end goal. Drawing upon the field of organisational development (OD), the purpose of this paper is to illustrate the usefulness of the theory and contend that, whilst it exhibits planned behaviour, events are adaptive and learned and emerge though social construction of actors in organisations.Design/methodology/approachAn in‐depth interpretive study of eight public‐sector organisations is used. During the investigation, two primary methods of data collection were analysed: survey questionnaires (2) and in‐depth interviews (38).FindingsThe data were analysed and contrasted with themes and attributes associated with teleological design. The article highlights how the central role of an agent or entity, and its interaction with eight key attributes, is critical to the success of the change process.Originality/valueThe article proposes benefits of applying teleological theory to the context of designing the change, pre and post project implementation. Whilst the data are based in the UK, the framework also provides a useful starting point for further research in ERP implementation in developing and emerging nations of areas likely to be problematic.
Cloud computing adoption by SMEs in the north east of England
Authors: Alshamaila Yazn , Papagiannidis Savvas , Li Feng 
Published: April 2013

PurposeThe purpose of this paper is to contribute to a growing body of research on cloud computing, by studying the small to medium‐sized enterprise (SME) adoption process. If SMEs have access to scalable technologies they could potentially deliver products and services that in the past only large enterprises could deliver, flattening the competitive arena.Design/methodology/approachBy adopting the Technological, Organisational and Environmental (TOE) framework as a theoretical base, this qualitative exploratory study used semi‐structured interviews to collect data in 15 different SMEs and service providers in the north east of England. The north east of England was selected as it is a region that aspires to become home to innovative digital firms and most of the companies in the region are SMEs.FindingsThe main factors that were identified as playing a significant role in SME adoption of cloud services were: relative advantage, uncertainty, geo‐restriction, compatibility, trialability, size, top management support, prior experience, innovativeness, industry, market scope, supplier efforts and external computing support. In contrast, this study did not find enough evidence that competitive pressure was a significant determinant of cloud computing adoption.Research limitations/implicationsThese findings have important implications and great value to the research community, managers and information and communication technologies (ICT) providers, in terms of formulating better strategies for cloud computing adoption. For service providers, using the research model in this study can assist in increasing their understanding of why some SMEs choose to adopt cloud computing services, while seemingly similar ones facing similar market conditions do not. Also, cloud computing providers may need to improve their interaction with SMEs which are involved in the cloud computing experience, in an effort to create a healthy environment for cloud computing adoption, and to remove any vagueness surrounding this type of technology.Originality/valueThis study is an attempt to explore and develop an SME cloud computing adoption model that was theoretically grounded in the TOE framework. By adopting the TOE framework this study has shown that the three contexts of this framework (technological, organisational, and environmental) are connected to each other.