bluuebunny/crossref_metadata_2025_split huggingface dataset:
Bankrupt accountants and lawyers
Authors: Lee Thomas A. 
Published: September 2011

PurposeThe purpose of this paper is to study the incidence, impact, and consequences of accountant and lawyer bankruptcies in Victorian Scotland. The paper examines these bankruptcies in the context of an emerging profession separating from an established legal profession as part of the rise of professionalism in the Victorian Age.Design/methodology/approachThe paper reports data describing 135 accountant and 361 lawyer bankruptcies declared between 1855 and 1904. It uses theories of the rise of professionalism, signals of movement to occupational ascendancy, and social attitudes to money to provide explanations of the incidence, impact, and consequences of these bankruptcies. The paper also examines bankruptcy and the early disciplinary codes of professional accountancy associations.FindingsDespite a trend of general decline in total, accountant, and lawyer bankruptcies in Scotland through the Victorian Age, there is no consistency over time between accountant and lawyer bankruptcies and economic conditions. Bankrupt accountants were typically unregulated as professionals in contrast with bankrupt lawyers who were usually regulated. Accountant and lawyer bankruptcies predominantly involved experienced practitioners, location in major cities, and administration by professional accountants. Bankruptcy was associated with criminal activity in a minority of cases in each profession. There was inconsistency in the post‐bankruptcy disciplining of bankrupt accountants and lawyers, and post‐bankruptcy loss of economic status in both professions.Practical implicationsThe paper contributes to the Victorian history of institutionalised professions such as accounting and law. It demonstrates the presence of marginal practitioners in emerging and established professions, the need to study professionalisation in social context, and the impact of bankruptcy on discipline in an emerging profession.Originality/valueThe paper represents the first contextualised study of bankruptcy among professionals generally and accountants and lawyers, particularly in the Victorian Age.
“Breaking up the sky”
Authors: Smith David , Jacobs Kerry 
Published: September 2011

PurposeThis paper aims to present an examination of the characterisation of accounting and accountants in popular music. Some authors have considered the place of accounting in popular culture and the social perceptions of accounting and accountants. This research aims to advance this work by suggesting that music both offers a powerful insight into social perceptions of accounting, and serves both to reflect and reinforce these perceptions.Design/methodology/approachSongs featuring accountants were identified, which was verified by a search of song lyric databases using the search terms “accountant/s”, “accounting” and “accounts” and accounting terms. The lyrics were analysed on the basis of how the accountants or accounting activity were presented, and a taxonomy was established.FindingsSome songs reflect the image of the accountant as both the facilitator and accoutrement of positions of wealth and privilege. The dark side of the image is the assertion that the accountant will abuse their position of trust. The final, and perhaps most sinister image, is that of accountants as the perpetrators of fraud and deception. It is concluded that these images of accountants and accounting illustrate that the accounting profession is facing a significant challenge in terms of its image and relationship to the public.Originality/valueThis study is the first to consider the characterisation of accountants/accounting in popular music. Recent representations have tended to characterise accounting and accountants in a particularly negative light. Accountants are presented as agents in the destruction of the environment, exploiters of the poor, accessories and agents of the wealthy and constructors of a“truth” that benefits the rich. Overall, the representation of accounting in music tends to fit the position adopted by many of the most critical accounting authors. A particular aspect of the oppressive role exercised by accountants and accounting in society is as the embodiment of, and advocate for, or even a metaphor for, a particular form of economic reason that progressively suppresses and destroys relationships, the environment and artistic creativity in the interest of financial gain.
In the pudding factory
Authors: Tyndale Ray 
Published: September 2011

PurposeThe poem aims to be a reflection on the tension between dedication to the task and the temptation to take one's own reward as a worker.Design/methodology/approachThe approach takes the form of a fictional poem.FindingsThe poem presents the tension between, on the one hand, workers' productivity and the regimented factory system that relies on the labour force and, on the other hand, the workers' desire to take some immediate benefits from the fruits of their effort.Research limitations/implicationsThe poem prompts consideration of the place of the worker, particularly in mass production factories, as a complex human element rather than merely a provider of labour.Originality/valueThe poem presents a personal and concise portrayal of the human in the greater machine of modern production.
Managing healthcare quality in Ghana: a necessity of patient satisfaction
Authors: Ayimbillah Atinga Roger , Abekah‐Nkrumah Gordon , Ameyaw Domfeh Kwame 
Published: September 2011

PurposeThe study aims to examine how communication, provider courtesy, support/care, environment of the facility and waiting time significantly predict patients' satisfaction with quality of healthcare in two hospitals located in northern Ghana.Design/methodology/approachAn exploratory study of which 324 respondents were selected using stratified and convenient sampling techniques. Results are presented using a multiple regression model.FindingsThe results revealed that of the five‐factor model, support/care, environment of the facility and waiting time determine patients' satisfaction with quality of healthcare delivery. The explanatory power of the dependent variable was explained by 51 percent.Originality/valueThe findings suggest that internal and external health sector stakeholders may possibly use this study as a precursor to improve service quality in the two hospitals in particular and others in general.
Primary care patient satisfaction segmentation
Authors: Qu Haiyan , Platonova Elena A. , Norman Kennedy Karen , Shewchuk Richard M. 
Published: September 2011

PurposeThe aim of this study is to examine patient satisfaction with non‐physician staff as related to patient demographics, satisfaction with physician, and intentions to recommend their physicians to others.Design/methodology/approachA survey was conducted at two internal medicine primary care clinics affiliated with a major university health system. A latent class analysis was used to detect patient subpopulations based on profiles of response for five satisfaction‐with‐staff indicators.FindingsThe response rate was 86.46 percent (479 of 554). Analyses revealed four patient subpopulation segments. Segment I (n=241) patients uniformly indicated a high level of satisfaction across the five satisfaction‐with‐staff indicators. These patients tended to be older and less educated, and have lower incomes relative to patients in other segments. Patients in Segment II (n=83) expressed satisfaction with staff caring and need accommodation, but dissatisfaction with access to their physicians. Patients in Segment III (n=51) indicated high levels of satisfaction with access and low levels of satisfaction with staff caring and need accommodation. Segment IV (n=104) patients uniformly expressed low levels of satisfaction across all indicators and generally were younger and more educated, as well as had higher incomes than other patients.Originality/valuePatients have different expectations from their non‐physician staff, e.g. younger, more affluent, and educated patients expressed dissatisfaction with staff. This suggests that non‐physician staff should provide extra/further responsiveness to have these patients' needs met. Generally, approaches that are differentially targeted to specific patient subgroups are likely to be more efficient and patient‐oriented than undifferentiated approaches.
The variables influencing consumer information search strategies
Authors: Haluk Köksal Mehmet 
Published: September 2011

PurposeThe purpose of the study is to examine the personal, situational and socio‐demographic factors influencing consumer information search strategies whilst Christmas shopping in a religiously‐diverse Middle Eastern country: Lebanon.Design/methodology/approachA structured questionnaire (adopted from Laroche, Saad, Browne, Cleveland, and Kim) was employed as the data collection procedure. Respondents were chosen by systematic random sampling in malls, department stores and retail outlets in the Lebanese capital, Beirut for over a three‐week period immediately prior to Christmas Day, 25 December 2008. The study sample comprised 400 respondents: 188 female and 212 male.FindingsThe study identified the effects of some personal and situational factors on the different consumer information search strategies. Of the personal factors, it was found that the bargain hunters sought general and specific information as well as information from sales staff, whilst the leader type looked for general and specific information. The study also determined that risky and costly gifts, strict budgets and the amount of money spent on gifts were the main situational factors influencing each type of consumer information search.Originality/valueMost of the literature has focused on Christmas shopping in Western countries, yet this study attempts to investigate it in the Middle East. It is hoped that by enhancing the understanding of the impact of Christmas shopping in non‐Western countries the findings will contribute to the literature on this subject.
Measuring service quality in retail loyalty programmes (LPSQual)
Authors: Asiah Omar Nor , Musa Rosidah 
Published: September 2011

PurposeThis research aims to empirically develop a reliable and valid scale for measuring the service quality of retail loyalty programmes (loyalty programme service quality (LPSQual)) in the context of department stores and superstores in Malaysia.Design/methodology/approachBy adapting the process proposed by Churchill for developing measures of marketing constructs, an instrument to assess LPSQual in Malaysia is formulated. The methodology consists of developing the scale based on a literature review and qualitative method. The proposed scale is then purified and validated through exploratory factor analysis and confirmatory factor analysis.FindingsThe proposed instrument (LPSQual) contains 26 attributes in seven dimensions: reward, tangibility, policy, information usefulness, courteousness/helpfulness, personalization and communication.Research limitations/implicationsFurther testing of the scales across multiple contexts is necessary for validity enhancement.Practical implicationsRetail managers must give serious thought to the non‐material or “soft‐benefits” component in a loyalty programme which emphasizes courteous/helpful and personalized services. Thus, managers need to focus on service personnel by providing training to upgrade employees' skills in creating and delivering pleasant experience/service encounters to cardholders.Originality/valueThe main contribution of this paper is the development and validation of a new scale called LPSQual, which focuses on service quality in a loyalty programme. On the one hand, it is a pioneer in the study of service quality in loyalty programmes and, on the other hand, it confirms results from other researches on non‐material strategies that can be used in loyalty programmes.
Mature consumers' selection of apparel and footwear brands and department stores
Authors: Moschis George P. , Ferguson Jodie L. , Zhu Meng 
Published: September 2011

PurposeThis study seeks to examine mature consumers' motives in the selection of apparel and footwear brands and reasons for patronizing department stores. Differences in brand‐choice motives are assessed among age cohort groups within the mature consumers segment as well as mature consumer segments defined by various socio‐demographic and lifestyle factors (i.e. gerontographic segmentation).Design/methodology/approachA USA nation‐wide random sample of 10,400 head of households was surveyed in regards to reasons for choosing apparel and footwear brands and department stores.FindingsThe results show that older consumers not only differ from their younger counterparts but are also heterogeneous when it comes to reasons for choosing specific brands and department stores. Specifically, price reductions and special sales drive the majority of mature consumers' brand selection, while advice or requests of spouse or other relatives and recommendations of salespeople are important factors in brand selection. Ease of returning products or getting refunds and frequency of items on sale are the main drivers of department store patronization.Practical implicationsMarketing managers should consider preference differences in age and gerontographic segments when creating marketing strategies to serve mature consumers.Originality/valueTypically, mature consumers are aggregated into a single age segment (e.g. over 55). This study examines mature consumer reasons for selecting apparel and footwear brands and department stores based not just on age, but also on individual characteristics, specifically, gerontographic characteristics. Suggestions for marketing strategies designed to appeal to gerontographic segments are provided.
Morphometry of landslides in Garhwal Himalaya, India
Authors: Singh Ravinder , Pande Ravindra K. 
Published: September 2011

PurposeThe purpose of this paper is to introduce a simple and convenient method for the landslides study.Design/methodology/approachThis study is based upon the individual case study of three past landslides which may probably prove fatal in the near future. It is useful for the measurement of the horizontal length, longitudinal length, altitude at different points and area of the landslide. These measurements are very helpful in calculating the valley side gradient, longitudinal gradient of the landslide scarp and the volume of the debris generated due to mass movement.FindingsReactivation of slope instability problems were found along these landslides spots, which will create havoc for the people and a problem for the administration in the near future.Originality/valueThe implication in the paper is that structural and non‐structural mitigation and management strategies are needed.
Moral hazard and adverse selection in Chinese construction tender market
Authors: Liu Dehai , Xu Weijun , Li Hongyi , Zhang Weiguo , Wang Weiguo 
Published: September 2011

PurposeThe purpose of this paper is to understand the root cause of a large number of quality problems in the current Chinese construction market.Design/methodology/approachInformation economics theory is used to analyze the cause of construction quality problems related to the specific case of the Wenchuan earthquake of China.FindingsThe single low price competition in the construction tender market leads to the serious adverse selection and moral hazard behavior of bidding firms. The main solution to this problem is the introduction and improvement of an independent inspection/supervision mechanism.Originality/valueThe paper systematically analyzes the evaluation method of the lowest price winning bidding policy, which is the fundamental cause of adverse selection and moral hazard problems in the Chinese construction market.
Denture marking: a mandatory procedure to aid forensic identification
Authors: John Jacob , Mani Shani Ann , Nambiar Phrabhakaran , Sulaiman Habesah 
Published: September 2011

PurposeThe purpose of this paper is to highlight the significance of placing identification marks on dentures.Design/methodology/approachThis paper reviews the legislation with regard to denture marking in certain countries, various methods of denture marking and describes a simple, inexpensive, paper‐based labelling system.FindingsVarious methods have been proposed for denture marking but it is important to use a method that is simple, practical, affordable and universally acceptable.Practical implicationsThe identification of unknown or missing persons by means of denture marking is a very successful method of identification in forensic investigation. It is also useful for patients residing in hospitals and community homes where dentures could be misplaced, particularly during cleaning by personnel where there is a chance of loss or mix‐up. The importance of denture marking should be emphasized by all law‐enforcing authorities and should be promoted among all dentists, towards making it a compulsory routine dental procedure throughout the world.Originality/valueIn Malaysia, denture marking, as recommended by its Ministry of Health, uses a unique coding system which can readily provide information about the wearer in whichever part of the world the person is found. The method applied is simple, practical and affordable and can easily be adapted by others. It can be of great value during times of crisis.
Role‐specific psychological requirements in preparing public transportation staff for disaster response
Authors: Hofinger Gesine , Zinke Robert , Strohschneider Stefan 
Published: September 2011

PurposeHuman behavior significantly determines the scale of impact of hazardous situations. If crisis situations are highly dynamic, they can only be managed successfully if both personnel and organization are well prepared. The purpose of this paper is to capture the specific demands disaster management staff are facing, from a psychological perspective.Design/methodology/approachGeneral psychological statements based on action theory and organizational theory serve as the starting point for analyzing aspects of cooperation, especially in inter‐professional communication and coordination. The analysis is based on data which were collected in structured expert interviews and observations within the domain of German emergency organizations and public‐transportation companies.FindingsThe findings suggest shortcomings on different levels: individual (restricted routines, unprepared for “out of focus” events); organizational (regulations, training) and political (lack of public preparedness for disaster in underground traffic systems; and restrictions on large‐scale training).Research limitations/implicationsInterviewees have not experienced “real” major disasters, so their answers are not derived from hands‐on experience. Also, generalization to other traffic systems or companies may show different patterns.Practical implicationsTraining emergency response staff in public transport systems should include psychological aspects of crisis management in addition to emergency management, e.g. building a shared mental model, and requirements of inter‐professional communication.Originality/valuePsychological demands of crisis situations in public transport have not yet been a focus of research or training.
Disaster recovery considerations for academic institutions
Authors: Beggan Dominic M. 
Published: September 2011

PurposeThe purpose of this paper is to examine how an academic institution may more effectively respond to a disaster. In this particular situation the issues are being investigated in the context of a hurricane event. From 2005 to 2008 two hurricanes directly hit Lamar University in Beaumont, Texas. This paper examines the impact Hurricane Ike, the latter of these hurricanes, had on this academic institution. This research shares valuable insight into the vulnerabilities confronting academic institutions during natural disasters and highlights the lessons learned.Design/methodology/approachThis is a practitioner paper which applies survey data and qualitative interviews of key decision makers.FindingsSuccess in the aftermath of this disaster required serious consideration and forethought in institutional preparedness and continuity planning. Specifically, success relied on adequately prioritizing the recovery effort, effectively addressing communication and financial concerns, fostering administrative empowerment in the decision process, and devoting sufficient consideration to the development of alternative academic calendars.Practical implicationsThe paper identifies issues of practical significance which academic institutions should consider when developing emergency plans related to natural disasters.Originality/valueThis paper contains new information about the impact of a natural disaster on an academic institution. The issues addressed are of value to comparable institutions in the process of developing their response and recovery plans.
Whose risks? Gender and the ranking of hazards
Authors: Becker Per 
Published: September 2011

PurposeThe purpose of this paper is to examine if gendered differences in risk perception automatically mean that women and men rank the hazards of their community differently, focusing any risk reduction measures on the priority risks of only part of the population.Design/methodology/approachThe study applies survey research through structured personal interviews in three municipalities in El Salvador. The data are analysed using SPSS to find statistically significant associations.FindingsIt was found that there are no significant differences between the ranking of hazards of women and men in the studied communities. However, several other parameters have significant associations with the ranking of hazards, indicating that there are more dividing lines than gender that may influence priorities of risk reduction initiatives.Research limitations/implicationsA quantitative study can only indicate how gender and other parameters influence the ranking of hazards. In order to understand why, it must be complemented with qualitative research.Practical implicationsThis study indicates that it is vital to communicate with and invite as wide a group of people as possible to participate in the risk reduction process. Not only women and men, but representatives with various livelihoods, income levels, level of education, locations of their dwellings, etc. If not, there is a danger that vital needs and opinions are left out and community commitments to risk reduction measures limited.Originality/valueThe paper presents a new pragmatic argument for wider participation in disaster risk reduction to policy makers and practitioners in the field.
Measuring economic impacts of drought: a review and discussion
Authors: Ding Ya , Hayes Michael J. , Widhalm Melissa 
Published: September 2011

PurposeThe purpose of this paper is to provide useful information for members of the weather community and policy makers, to help them understand the full scope of drought economic impacts and assessment methodologies, and to help determine the feasibility of future drought mitigation programs.Design/methodology/approachTo accomplish the objective, the paper reviews the literature of drought economic impact studies in both agricultural and non‐agricultural sectors, summarizes the methods and data employed, compares the various results, and investigates the problems and limitations of previous studies.FindingsThe paper concludes with a discussion of the challenges and directions of future improvement on drought economic impact assessment.Originality/valueThis paper gives a comprehensive review of drought economic impacts and the associated quantitative assessment methodologies, which provides valuable information to rational decisions supporting drought mitigation policies and programs.