bluuebunny/crossref_metadata_2025_split huggingface dataset:
Developments in tax e‐filing: practical views from the coalface
Authors: Lymer Andy , Hansford Ann , Pilkington Katy 
Published: November 2012

PurposeElectronic filing (e‐filing) of personal tax returns has become a global trend in developed countries. An increasing number of individual UK taxpayers are seeking help from tax advisers as ambitious e‐filing targets increase the interaction between taxpayers, tax agents and government departments. This article aims to review the attitudes to information and communications technology (ICT) adoption between these three groups.Design/methodology/approachThis article has partly built on the work of Walsh and White, who use Moore's “Technology Adoption Life Cycle” to examine e‐filing adoption by taxpayers and tax preparers in the USA. However, this article uses a mixed methodology that the authors argue is more suitable for the wider issues found in the UK.FindingsThe results confirm that small/medium sized tax agent firms are more likely to be technology enthusiasts/early adopters of e‐filing for their individual clients. As their business policies are more likely to be directly driven by technology enthusiasts, they have fewer issues with the incomplete e‐filing system available at the early stages of its roll out and were more motivated by the visible benefits available from adopting e‐filing. Larger firms have been slower and appeared more reluctant to embrace e‐filing of personal tax returns being concerned that engaging in HM Revenue and Customs controlled systems and targets would compromise their internal systems, ICT integrity and control of complex tax cases.Practical implicationsThis split in e‐filing attitudes by tax agents supports Moore's “chasm” argument for technology adoption processes, implying solutions for widening participation found appropriate for other domains could be equally applicable in this domain. The article reflects on these findings and proposes practical solutions that build on prior research to assist the government in achieving the future ambitious targets for e‐filing.Originality/valueThis paper reports the results of a national survey of tax advisers, supported by follow‐up interviews, addressing the development of e‐filing for personal taxation in the UK.
Profiling customer perceived service quality expectations in made‐to‐order housing construction in Australia
Authors: Forsythe Perry John 
Published: November 2012

PurposeThe study aims to assist contractors in strategically managing customer satisfaction by applying marketing theory to housing construction. It specifically aims to investigate service quality as an input to pre‐purchase (pre‐contract) expectations in the made‐to‐order housing construction market.Design/methodology/approachA theoretical model is developed from the literature concerning the formulation of expectations during the pre‐purchase decision process. Data from 51 detailed telephone interviews with customers undertaking live housing projects are analysed using both thematic analysis and qualitative comparative analysis.FindingsA revised model is provided, which includes a dimensionalised set of traits to suit housing construction customers. Strings of traits are then used to develop holistic customer profiles, including situations where service quality is fully present in critical pre‐purchase expectations and where it is totally absent (i.e. price and product design dominate instead).Practical implicationsThe model and profiling technique offer a generalisable basis for contractors and others involved in housing delivery to better understand customer expectations, thus making it possible to better manage customer satisfaction.Originality/valueThe research contributes to new knowledge by providing a systematic means of understanding customer behaviour at a depth that is not apparent in the current body of literature. Theory is also developed in a way that has practical application, i.e. customer profiles can be used to assist daily marketing and management operations.
Fund flows and past performance in Australian managed funds
Authors: Gupta Rakesh , Jithendranathan Thadavillil 
Published: November 2012

PurposeThe purpose of this paper is to examine the various segments of the managed funds market to establish if there is any significant difference in the way the assets are allocated into various asset categories and if investors base their investment decisions based on the past performance of the fund.Design/methodology/approachAn average investor who does not possess superior investment knowledge may base their investment decision on the past performance of funds resulting in flow based on past performance. This study uses a panel regression model to test the relationship between net flows and past excess returns.FindingsSignificant differences are found in asset allocation between the retail and wholesale segments. Retail investors prefer less risky investments compared to wholesale investors and have lower preference for overseas investments. The results indicate that investors base their investment decisions on the past performance of funds, with the retail segment showing a higher level of influence of past performance, as compared to the wholesale segment. The results further show less evidence of a reaction to risk among the managed investment categories.Practical implicationsFund managers use fund performance for marketing purposes and results of the study may be of importance to the managers and investors in understanding this objective. The findings are also of significance for policy makers in terms of understanding investor behaviour.Originality/valueThis is the first study of the Australian managed funds industry (including wholesale and retail funds) that tests the link between past performance and fund flows. The study includes data until June 2008, which includes a period when a number of policy changes occurred in Australian superannuation industry.
Does capitalization enhance efficient risk undertaking?
Authors: Dalla Pellegrina Lucia 
Published: November 2012

PurposeIn light of the current debate on bank capital requirements, the purpose of this paper is to investigate the relative impact of capitalization on risk‐taking efficiency in Islamic and conventional banks. The author tests whether changes occurring to the capital structure of such different types of intermediaries unevenly affect their behaviour in terms of risk‐taking efficiency.Design/methodology/approachThe paper conducts an empirical analysis using data for the period 2001‐2011 by means of both standard regression methods and stochastic cost frontier techniques.FindingsResults provide evidence that more capitalized Islamic banks are associated to less risky positions in terms of their asset structure. In particular, the latter exhibit higher liquidity standards and a lower incidence of non‐performing loans compared to other banks. This has delayed positive effects on profitability and no substantial impact on efficiency. On the other hand, highly capitalized conventional banks tend to shift from more traditional lending activities to investment in other (profit generating) assets. Such strategy increases profitability and efficiency, although raising impaired loans.Research limitations/implicationsThis study does not address potential endogeneity concerns that might affect the variables at stake, hence mainly providing indications in terms of correlation between phenomena rather than causality.Practical implicationsThe analysis has important practical implications when considering capital adequacy as a regulatory tool for managing the risk of Islamic banks' activity, following principles similar to those recommended by the Basel committee.Originality/valueThe original contribution of the paper to the literature consists of comparing the effects of capitalization in different types of banks, and results can be usefully exploited by policymakers wishing to tailor banking regulation on the specific model of banking they are entitled to regulate.
Mobile applications and 4G wireless networks: a framework for analysis
Authors: Yang Samuel C. 
Published: November 2012

PurposeThe use of mobile wireless data services continues to increase worldwide. New fourth‐generation (4G) wireless networks can deliver data rates exceeding 2 Mbps. The purpose of this paper is to develop a framework of 4G mobile applications that utilize such high data rates and run on small form‐factor devices.Design/methodology/approachThe author reviews existing literature of mobile applications development and proposes using network‐related characteristics to create a conceptual framework of these applications.FindingsCombining traffic symmetry and latency yields a 2×3 framework with six categories that characterize current and emerging 4G mobile applications, such as augmented reality, mobile social networking and m‐health.Research limitations/implicationsWith the advent of high‐speed 4G networks, completely new mobile applications can be developed to leverage such high data rates, and a framework of such development efforts is highly desirable.Originality/valueThe framework is developed based on a perspective of technical characteristics because these characteristics intrinsically constrain the kinds of broadband mobile applications that can be developed. The framework should be useful in exploring opportunities of mobile application development and guiding future research in this area.
Digital business ecosystem prototyping for SMEs
Authors: Herdon Miklós , Várallyai László , Péntek Ádám 
Published: November 2012

PurposeThe purpose of this paper is to survey, systemize and analyse the e‐readiness of small and medium‐sized enterprises (SMEs) and determine which new technologies can be applied to build a digital business ecosystem (DBE) for SMEs. Based on the results of a survey, the authors' objectives are to propose an adequate solution system that uses open source solutions for the SME through the development of a prototype based on a DBE concept.Design/methodology/approachOn the resulting principal components, the authors applied the variance analysis and built two LISREL (a linear structural equation system involving multiple indicators of unmeasured variables) models. LISREL can handle a wide array of problems and models. Based on a survey, an open source prototype solution was developed based on DBE philosophy.FindingsThe authors defined different clusters. An SME can then find within the clusters further methods that could be important for their business. The authors developed two LISREL models, aiming to examine the factors that impact the use of the community applications and how they impact them, as well as the factors that impact the increase of the on‐line sales. Based on the survey, a prototype system was designed and created that can be used for the set‐up of digital business networks.Practical implicationsThe paper proposes an adequate solution system that uses open source solutions for the SMEs through the development of a prototype based on a DBE concept.Originality/valueBuilding DBEs helps to create and operate value chains that help enterprises to extend their markets. Through their help, the inquirers and buyers get to know the elements of the value chain, and can therefore make decisions much easier. The paper shows how to define e‐attributes of SMEs and clusters to build and use a DBE system for them.
Revisiting the global market for higher education
Authors: Mazzarol Tim , Soutar Geoffrey N. 
Published: November 2012

PurposeThe purpose of this paper is to review the changes in the international education sector that have taken place over the decade since the authors' book,The Global Market for Higher Educationwas published in 2001.Design/methodology/approachThe paper is an expert opinion that draws on global trends in the international education sector.FindingsSince the publication of the authors' book, the global market for higher education has changed significantly. A decade ago competition was between a few mainly English language instruction countries in the developed world. The principal destination country was the United States followed by Britain, but with Australia, Canada and New Zealand actively competing. In 2012, competition has expanded, with former sending nations (e.g. Singapore, China, India) becoming destinations. Competition among established nations has also intensified.Originality/valueThis paper provides a strategic overview of the state of international education and a unique perspective on the trends that have shaped and will continue to shape this industry into the future.
Chinese students' complaining behavior: hearing the silence
Authors: FitzPatrick Mary , Davey Janet , Dai Lijuan 
Published: November 2012

PurposeDespite the competitive internationalization of higher education, international students' responses to dissatisfaction (consumer complaining behavior or CCB) are not well understood in New Zealand. While studies show that many factors, including culture, influence CCB, the None‐Action mode in particular has been largely overlooked by researchers. The purpose of this paper is to examine Chinese student's CCB.Design/methodology/approachThe study employed a qualitative exploratory focus group design examining Chinese students' CCB. Data were analyzed in two stages. First, data were coded into various CCB modes. Next, data relating to the specific mode of None‐Action were thematically analyzed. Five key themes for None‐Action were revealed: Futility, Inadequate Information, Fear of Consequences, Complexity, and Internalization.FindingsThis exploratory research found a high level of None‐Action responses. It was apparent that culture was highly influential in participants' CCB responses and that these None‐Action responses had an affective dimension.Research limitations/implicationsUnderstanding None‐Action responses to dissatisfaction among international students in higher education is critical if universities are to avoid adverse funding consequences. There are cultural and personal implications for students and strategic implications for higher education institutions in understanding Chinese students' Non‐Action. The exploratory nature of the research means that it is designed to stimulate thought and debate on how to expand the body of knowledge on this mode of CCB.Originality/valueThe research highlights the importance to higher education institutions of understanding the cultural and service‐specific explanations for Non‐Action as a response to student‐consumer dissatisfaction.
The uses of Facebook© technologies in Hospitality curriculum on an experiential learning platform for a new generation of students
Authors: Harris Christopher W. 
Published: November 2012

PurposeThe purpose of this paper is to examine the applications of the social networking software, Facebook, currently practiced by “expert user” faculty teaching within a Malaysian Higher Education Hospitality Diploma programme. Of particular interest is whether the faculty experiences with Facebook reveal its functional appropriateness for use on an experiential learning platform. The aim is also to prompt further research and experimentation with the medium on teachers and students.Design/methodology/approachPhenomenological: the researcher uses a focus group to enable the essence of teachers' experience in the utilisation of Facebook as a teaching and learning tool within the syllabus of their taught subjects in a shared hospitality curriculum to emerge.FindingsThe experiences divulged in the focus group reveal the use of Facebook as an “effective” medium for reflective purposes in relation to experiential teaching and learning activities and as a mechanism for reflective and extrapolative cognition on experiential or practical classes.Originality/valueThis lies in the focus on actual Facebook use within the syllabi of a Faculty “community of practice”. It also lies in the focus of the paper on applications within a Hospitality curriculum. In relation to marketing, the visual materials discovered to be uploaded by teachers and students on Facebook are perhaps the real teaching and learning experiences of students that could be used by marketers for promotional purposes utilising the paradigm of experiential marketing and a service‐dominant logic.
Non‐bank financial institutions regulation and risk‐taking
Authors: Ofoeda Isaac , Abor Joshua , Adjasi Charles K.D. 
Published: November 2012

PurposeThe purpose of this study is to examine the relationship between regulation of non‐bank financial institutions and their risk‐taking behaviours in Ghana.Design/methodology/approachThe analysis is performed using data derived from the Bank of Ghana Database during a five‐year period, 2006‐2010. Correlated Panels Corrected Standard Errors model is used to estimate the regression equation. Capital adequacy requirements and the restrictions on non‐bank financial institutions' (NBFIs') ability to take deposits are used as proxies for regulatory pressure. The study also used the ratio of risks weighted assets‐to‐total assets, the ratio of non‐performing loans‐to‐net loans and the Z‐scores of NBFIs as measures of risk.FindingsThe results of the study show a negative relationship between minimum capital adequacy requirement and the risks weighted assets of NBFIs. This indicates that, asking NBFIs to keep higher minimum capital adequacy ratio results in reducing their risk‐taking. The results also indicate a positive relationship between regulatory pressure and risk weighted assets of NBFIs. The paper however found a negative relationship between restrictions on deposits and the risk of insolvency. The findings suggest that, non‐deposit‐taking NBFIs have higher risk weighted assets and are more prone to the risk of insolvency than deposit‐taking NBFIs.Originality/valueThe value of this study is in respect of its contribution to the extant literature on financial regulation and risk‐taking of NBFIs.
Development of the carer well‐being and support (CWS) questionnaire
Authors: Quirk Alan , Smith Sarah , Hamilton Sarah , Lamping Donna , Lelliott Paul , Stahl Daniel , Pinfold Vanessa , Andiappan Manoharan 
Published: November 2012

PurposeA psychometrically validated measure is needed to evaluate outcomes in carers of people with mental health problems, including dementia. This study aims to develop and validate the Carer well‐being and support questionnaire (CWS).Design/methodology/approachDevelopment and evaluation of the measure was conducted in three phases. The authors deconstructed an existing questionnaire (CUES‐C) to produce a long version measure. This was trialed with carers to reduce the number of items and a preliminary evaluation of the psychometric properties of the remaining items was undertaken. A second field test was conducted with the item‐reduced questionnaire measure to evaluate acceptability, reliability and validity.FindingsThe CWS well‐being scale shows moderate acceptability and good reliability and validity. The CWS support scale shows moderate acceptability and good reliability; validity testing for the support scale is limited by the lack of appropriate validating measures.Practical implicationsThe CWS is a reliable, valid measure of carer well‐being and support, reflecting important aspects of carers' lives.Originality/valueThis paper provides researchers and practitioners with a tool that can be used to measure and address areas of support for carers. This is important in assessing the effectiveness of new interventions and approaches.
Engaging clients with personality disorder in treatment
Authors: Jinks Mary , McMurran Mary , Huband Nick 
Published: November 2012

PurposeThis paper seeks to highlight the findings from a research project on improving treatment engagement for clients with personality difficulties.Design/methodology/approachThe authors provide an overview of the studies conducted to date. These are a systematic review of the literature examining non‐completion of psychosocial treatment by people with personality disorder, a systematic review of assessments to measure treatment engagement, and a Delphi survey of both staff and patients' views on factors that impact on engagement in psychosocial treatment for this client group.FindingsPoor engagement with psychosocial treatment is an issue for clients with personality disorder and rates of non‐completion are high. Discontinuation of treatment is associated with adverse clinical outcomes. Although a number of assessments exist for measuring engagement, none can be described as comprehensive and few are adequately validated. Engagement factors identified from the survey were broadly in keeping with previous work, but additional factors specific to this client group were identified. A treatment readiness model for people with personality difficulties is described.Practical implicationsResearch outputs from the project are a set of specifications for good practice in facilitating engagement, and a web‐based training package aimed at helping staff improve their understanding of their clients' engagement issues.Originality/valueThe findings will be useful to service managers as well as clinicians working directly with people with personality difficulties. Improving client engagement will improve clinical outcomes and service cost‐efficiency.
Motivations and benefits for attaining HR certifications
Authors: Lester Scott W. , Dwyer Dale J. 
Published: November 2012

PurposeThe aim of this paper is to examine the motivations and benefits for pursuing or not pursuing the PHR and SPHR.Design/methodology/approachUsing a sample of 1,862 participants, the study used multinomial logistic and hierarchical linear regression to test six hypotheses.FindingsParticipants pursuing SPHR were more likely to report intrinsic motivations pursuing certification, while PHR respondents were more likely to report extrinsic reasons. Other‐driven reasons were not significant predictors. Respondents not pursuing certification saw a lack of perceived benefits. Non‐pursuers of SPHR were concerned about time constraints. The pursuing and non‐pursuing groups did exhibit differences in their demographic and commitment profiles.Research limitations/implicationsThe sample is limited to only those professionals active in their local SHRM chapters. The data were cross‐sectional. Future research needs to address the validity of Human Resource Certification Institute (HRCI) certification and the lack of empirical research on the connection between certification and objective measures of job performance.Practical implicationsResults regarding perceived certification benefits suggest that organizations could run into retention problems if HR professionals continue to view marketability as the top benefit and view pay and promotion as unaffected by certification. The profiles of pursuers and non‐pursuers suggest that HRCI should target younger, less educated professionals when promoting the PHR and highlight increased marketability as the key benefit. Furthermore, HRCI should target those with high levels of affective commitment when promoting the SPHR.Originality/valueThe paper provides some of the first empirical evidence for why professionals pursue or do not pursue PHR and SPHR certification.