bluuebunny/crossref_metadata_2025_split huggingface dataset:
The abolition of the “contracts in writing” rule in the 2009 Construction Act
Authors: Akintoye Akintola , Renukappa Suresh , Lal Hamish 
Published: June 2012

PurposeThe UK construction industry has been at the forefront of finding efficient, cost‐effective and fair methods of resolving disputes. Therefore, to ensure the 1996 Act is more effective in achieving its intended objective, the new Act came into force on the 1 October 2011 in England and Wales, and 1 November 2011 in Scotland. The purpose of this paper is to explore one of the most important amendments in the new Act, the abolition of the “contract in writing” rule. The extent to which the UK industry is aware of the likely implications of the abolition of the “contracts in writing” rule in the new Act on the adjudication has not been empirically explored – which is the core raison d'être of this paper.Design/methodology/approachA web‐based, online questionnaire survey method was employed to collect data. Descriptive analysis was used to analyse the data obtained from the 102 completed and usable questionnaires for inference and conclusion. This research employed t‐tests to compare means of small to medium‐sized enterprises (SMEs) and large organisations.FindingsThe findings suggests that the UK construction industry is well aware of the abolition of the “contracts in writing” rule in the new Act and the industry perception is that it is good for their business. The survey revealed that the amended rule in the new Act would significantly increase number of adjudications, number of hearings before the adjudicator, assessment of witness evidence, costs of the adjudication process, and timescale of an adjudication process. The three most important challenges to the adjudication process with the amended rule in the new Act include: assessment of wholly oral or partly oral contract terms that were agreed, availability of evidence, and availability of information. There are no significant statistical variations between the responses of the SMEs and large organisations.Practical implicationsThe paper concludes that the new Act will have significant impact on the UK adjudication. Therefore, the UK industry urgently needs to adopt and become accustomed to quite significant changes in the new Act. It is advised that an industry‐wide awareness‐raising programme on the new Act needs to be developed and deployed.Originality/valueThe paper improves understanding and awareness of the construction industry professionals regarding the likely implications of the abolition of the “contracts in writing” rule in the new Act on the adjudication.
Use of planning agreements to support sustainability and environmental preservation
Authors: Leshinsky Rebecca 
Published: June 2012

PurposeSustainable values and implementation tools are now more widely included in Australian land use planning and development. Planning agreements are one instrument by which environmental values and preservation can be made more enduring, particularly as planning agreements run with the land. Little has been said about these agreements and the purpose of this paper is to strive to add to the body of knowledge in this area. The aim of this paper is to introduce a contextual framework for planning agreements, drawing on collaborative planning theory and practice. It also demonstrates how planning agreements can been used as a tool to preserve environmental values and principles generally, and more particularly the rich flora and fauna in the surrounding housing estate adjacent to the Royal Botanical Gardens in Cranbourne, Victoria, Australia.Design/methodology/approachThe paper relies on a case study from the municipality of Casey located in the state of Victoria and introduces measures taken, via planning agreements between the municipality and estate developers, to preserve green values and the flora and fauna located in the surrounds of the Royal Botanical Gardens in Cranbourne.FindingsThe case study suggests that, whilst the planning agreements may have established excellent procedure and practice to preserve the flora and fauna at the botanic gardens and in its surrounds, the effectiveness of the planning agreements as an environmental preservation tool has limitations. This may be due to the lack of resources for more effective information dissemination and enforcement. Ultimately, it may have to be left to the goodwill of residents to ensure environmental protection of the botanic gardens and its surrounds is maintained.Research limitations/implicationsAs the housing estate is still a young development, the case study is an exploratory approach. This leaves open the opportunity for further data to be gathered from estate residents into the effectiveness of the preservation and enforcement of the green values and principles raised in the planning agreements. There is also the opportunity to take the study further to ascertain longitudinally, how respectful original and subsequent owners are of the green values planted in the planning agreements.Originality/valueThe analysis of the case study is instructive, particularly as there is a dearth of literature on how effective planning law agreements are as an environmental preservation and sustainability tool.
“But she's violent, too!”: Holding domestic violence offenders accountable within a systemic approach to batterer intervention
Authors: Hamel John 
Published: June 2012

PurposeHolding domestic violence perpetrators accountable for their abusive behavior is the number one objective of batterer intervention programs (BIPs), typically consisting of same‐sex psychoeducational counseling groups. However, such programs have been found to be only marginally successful in reducing recidivism rates. To be more effective, programs need to take into account the complexities of intimate partner violence. The purpose of this article is to offer clinicians working in the field of partner violence suggestions to help them enlist client cooperation and teach responsibility while taking into account the prevalence of mutual abuse dynamics.Design/methodology/approachThe article draws on findings from the research literature as well as the author's 20 years of clinical experience conducting domestic violence offender treatment groups for both men and women.FindingsAmong individuals court‐mandated to batterer intervention, many are involved in mutually‐abusive relationships. Emerging literature indicates that some are also primarily victims. This poses a dilemma for batterer intervention group facilitators, who must work within a legal framework in which individuals are deemed to be either perpetrators or victims.Practical implicationsImplications of this article for partner violence policy and practice include a need for more flexible, evidence‐based laws on partner violence.Originality/valueThere are few practice articles on working with the various forms of abuse dynamics within a clinical setting, and this is the first that is focused on group treatment. The article should be of value to clinicians working directly with domestic violence perpetrators and victims, as well as to the policy makers who conceptualize, create and fund these programs.
Examining the sexual preference effect in depicted male sexual assault
Authors: Davies Michelle , Boden Stephanie J. 
Published: June 2012

PurposeThis study aims to investigate the sexual preference effect in depicted male sexual assault. Consistent with Davies et al., the study seeks to predict that males are more blaming toward gay victims of male perpetrators and heterosexual victims of female perpetrators, while females would not blame the victim.Design/methodology/approachIn total, 200 participants read a hypothetical scenario depicting a case of the non‐consensual touching of an adult male, and then completed a victim blame scale.FindingsAnalysis of variance confirmed predictions. Results are discussed in relation to gender beliefs and homophobia. Suggestions for future work are proposed.Originality/valueThis study confirms the existence of the sexual preference effect in attributions toward male victims of sexual assault utilising a scenario depicting non‐consensual touching. These findings extend current knowledge in this growing area.
US National Survey: more men than women victims of intimate partner violence
Authors: Hoff Bert H. 
Published: June 2012

PurposeThis paper seeks to re‐examine data from the US National Intimate Partner and Sexual Violence Survey (NISVS) to explore the extent of intimate partner violence against male victims. It aims to examine the domestic violence system's response to male victims.Design/methodology/approachThe paper's approach is to re‐examine NISVS data, research on the impact of IPV on male victims and the system's response to it.FindingsIn the last year, males are more often the victim of intimate partner physical violence, psychological aggression and control over sexual/reproductive health.Social implicationsIncreased domestic violence education directed at women and services to men should lead to a reduction of DV against women as well as men, since woman aggressors frequently are themselves victimized subsequently.Originality/valueThis paper offers new perspectives on intimate partner violence against men and the system's response to it.
A disclosure index to measure the extent of corporate governance reporting by UAE listed corporations
Authors: Kamal Hassan Mostafa 
Published: June 2012

PurposeThe purpose of this paper is to examine the extent of corporate governance reporting by United Arab Emirates (UAE) listed corporations.Design/methodology/approachThe paper reports on the study of annual reports of 95 UAE listed corporations representing the major economic sectors (banking, insurance, industrial and service) in the country while crafting a corporate governance reporting index that not only advocates the voluntary publication of corporate governance information but also stresses its underlying ethos of public accountability and transparency.FindingsOverall, the extent of governance disclosure is found to be similar across the major economic sectors in the UAE. The lowest disclosures are associated with information about external auditing and non‐audit services. The highest disclosures are those dealing with management structure and transparency, which are also found to be significantly different across the sectors in the UAE.Research limitations/implicationsThe study examines the corporations' annual reports, as this is the only vehicle in which corporate governance information is disclosed. Future research is recommended to include other disclosure channels such as press releases, corporations' websites, and online reporting.Practical implicationsThe findings of this study can assist UAE regulators in formulating corporate governance disclosure requirements. The findings also provide the international business community insights concerning the extent of corporate governance reporting in the UAE.Originality/valueThe crafted corporate governance reporting index not only adds a quantitative dimension advocating the voluntary publication of governance information but also considers the socio‐political context in the UAE.
Mapping corporate disclosure theories
Authors: von Alberti‐Alhtaybat Larissa , Hutaibat Khaled , Al‐Htaybat Khaldoon 
Published: June 2012

PurposeThe purpose of this paper is to map corporate disclosure theories as a step towards filling a gap in the theoretical background for corporate disclosure research. The purpose of the map is to encompass a range of particular theories relating to corporate disclosure and to demonstrate the complex relationships between different notions of the financial disclosure phenomenon. This will help new researchers to understand how particular corporate disclosure theories are related, as well as help with teaching accounting theories at undergraduate and postgraduate level.Design/methodology/approachA deductive and inductive approach to theory building was applied. The deductive approach suggests identifying the gap in the literature, the inductive approach then prescribes theory building in three stages: phenomenon observation, categorisation and relationship building. This approach serves to develop a theoretical map integrating the corporate disclosure theories.FindingsThe paper discusses theories that recognise actual features of financial markets – market failure, information asymmetry and adverse selection – to provide an explanation for the existence of corporate reporting regulations and managerial incentives, which control and determine the maximum level of corporate information under these conditions. It then integrates these theories in a map seeking to explain corporate disclosure levels, mandatory and voluntary, financial and narrative. A combination of theoretical supplements – codification theory, Dye's theory of mandatory and voluntary disclosure, and disclosure transformation theory – are proposed in this framework as theories to explain processes of change in mandatory and voluntary corporate disclosure in practice.Originality/valueAnother benefit mapping these theories is to provide useful insights into existing disclosure theories, which may help to explain why some empirical results have been inconsistent with the predictions of these theories. No similar attempts have been published in the accounting literature.
Are impairment indicators and losses associated in Thailand?
Authors: Peetathawatchai Pimpana , Acaranupong Kittima 
Published: June 2012

PurposeThe purpose of this research is to first examine whether the amount of impairment losses recognized by Thai listed firms is associated with the economic indicators suggested in the relevant accounting standard. Second, the study investigates whether efficiency versus opportunism dominates accounting for impairment by Thai listed firms.Design/methodology/approachThe multiple regression model is used to test whether impairment indicators and reporting incentives associate with impairment losses for a sample of 1,418 non‐financial listed Thai companies during 1999‐2004.FindingsImpairment losses are associated with all three levels (macro, industry, and firm‐specific performance measures) of impairment indicators described in Thai Accounting Standard (TAS) No. 36 (which is in accordance with the IAS No. 36). The results also reveal that management opportunistically recognizes impairment losses to smooth earnings when earnings increase. Inconsistent with Francis et al. and Riedl, the association between impairment losses and economic factors is relatively greater than that between impairment losses and reporting incentives behaviors.Originality/valueThis is the first study that provides empirical evidence for the indicators of assets' impairment prescribed in TAS/IAS No. 36. The results support the pre‐condition indicators for measurement of impairment losses under TAS/IAS No. 36 in the emerging Thai capital market. Further, efficiency is documented to dominate opportunism as the principal of Thai firms' accounting policy with respect to asset impairment.
Earnings management and initial public offerings: a new perspective from Egypt
Authors: Kamel Hany 
Published: June 2012

PurposeThe purpose of this paper is to empirically investigate the phenomenon of earnings management in the Egyptian initial public offerings (IPO) market where most of the IPOs were the privatisations of state‐owned enterprises (SOEs).Design/methodology/approachUsing a sample of 59 Egyptian IPOs, the extent of earnings management was computed using a modified cross‐sectional version of Jones’ model.FindingsThe initial results do not provide support for the hypothesis that Egyptian IPO firms tend to overstate their earnings before the IPO date. However, when the sample firms were classified under two groups based on the pre‐IPO discretionary accruals, the results illustrate that most privately‐owned companies were found among those which contemplate to aggressively manage earnings upwards in order to maximise the IPO proceeds, whereas privatised public enterprises were found with no systematic pattern of earnings manipulation. The results also demonstrate that pre‐offering discretionary accruals do not explain the post‐offering underperformance in earnings but predict a portion of the subsequent poor share returns performance.Practical implicationsThe findings could be of assistance to all those involved in IPOs, such as the regulatory authorities and the primary and secondary market investors.Originality/valueWith a few exceptions, most of the literature on earnings management has been based on the US data. Therefore, it is hoped that undertaking a research in a country such as Egypt, where the shareholding structures of most Egyptian IPO companies were concentrated in the hands of the state before going public, may reveal a different perception of earnings management and help determine whether this setting would lead to a higher or lower propensity for earnings management.
Corporate governance and disclosure practices of Ghanaian listed companies
Authors: Aboagye‐Otchere Francis , Bedi Ibrahim , Ossei Kwakye Teddy 
Published: June 2012

PurposeThe purpose of this study is to further increase the understanding of disclosure practices and the interrelationship between corporate governance (CG) and corporate disclosure (CD) of firms on the Ghana Stock Exchange (GSE).Design/methodology/approachThe study follows the trinary procedure of Aksu and Kosedag and uses Standard & Poor's T&D items in the construction disclosure index. Audit committee (AC) characteristics are the governance attributes. The study used a random effect panel regression analysis to establish the relationship between CD and CG of 20 listed companies covering a period from 2003‐2007.FindingsThe results indicate that although there has been improvement of disclosure practices over the years, the level of disclosure in Ghana is moderate/fair. The study also documents a significant positive relationship between the presence of accounting/finance expert(s) on the ACs and CD practices.Originality/valueIn spite of numerous researches on companies on the GSE, this paper is the first in the country that considers the impact of CG characteristics on disclosure practices.
Relative value‐relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards
Authors: Chamisa Eddie , Mangena Musa , Ye Guanlan 
Published: June 2012

PurposeThe purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) in relation to both A‐share and B‐share markets during three distinct phases (1994‐1997, 1998‐2000 and 2001‐2004) over which CAS were progressively harmonized with IFRS.Design/methodology/approachUsing data for 86 Chinese listed companies which issued both A‐ and B‐shares, the authors employ the price model to test for the association between CAS‐based and IFRS‐based accounting information, and A‐share and B‐share prices. The J‐test was employed to determine the relative value relevance of the information based on the two sets of accounting standards.FindingsOverall, the authors find that for both the A‐share and B‐share markets, both CAS‐based and IFRS‐based accounting information are value relevant, but IFRS‐based information is more value relevant than the CAS‐based information. However, the magnitude of the differences between the explanatory powers of the CAS‐ and IFRS‐based accounting information narrowed significantly in the 2001‐2004 period in both the A‐share and B‐share markets. The results are robust to the deflator used and the stock exchange on which the companies are listed.Practical implicationsThe results have implications for China and other transitional economies attempting to integrate IFRS with a uniform accounting system.Originality/valueThe paper provides the first comprehensive empirical evidence as to whether or not the progressive harmonization of CAS with IFRS improved the value relevance of CAS‐based accounting in China and contributes to the debate on the (ir)relevance of IFRS in emerging and transitional economies.
Marketing social marketing
Authors: Wood Matthew 
Published: June 2012

PurposeThe purpose of this paper is to critically evaluate the state of social marketing in the light of the Second World Social Marketing Conference. The paper refers to keynote speeches and presentations to illustrate the contradictions and confusion in contemporary social marketing thought which may be hindering the acceptance and adoption of social marketing principles.Design/methodology/approachArguments are based on the author's participation in, and reflections on, the conference itself.FindingsIt is suggested that the name “social marketing” itself may be confusing to policy makers and practitioners, particularly with the massive growth in social media. The increased involvement of profit‐making organisations is also questioned along with the usefulness of commercial marketing theory. The paper argues that in the light of current trends and obvious confusion a repositioning is required to focus social marketing theory and practice around a mission to provide better non‐profit services for social/public good.Practical implicationsThis paper should help social marketers to focus their thinking and activities. This in turn will help policy makers, public service providers and professionals improve their services to the community.Social implicationsIt is hoped that these ideas will help social marketing to flourish and to be better understood by policy makers, practitioners and society at large. The overall aim of social marketing is to help people and improve society – the paper argues that social marketing must refocus on its public service role to fulfil its societal function.Originality/valueThe paper contains original ideas and a unique perspective on social marketing which should stimulate debate and help social marketing grow in a socially useful way.
Social marketing at a critical turning point
Authors: Beall Tom , Wayman Jennifer , D'Agostino Heidi , Liang Angie , Perellis Cara 
Published: June 2012

PurposeThe purpose of this paper is to provide insights into what social marketers see as trends, issues, and opportunities emerging within social marketing globally.Design/methodology/approachA global online survey was conducted among social marketing professionals who were invitees and pre‐registrants attending the Second World Non‐Profit and Social Marketing Conference. The 15‐minute survey was fielded from March 15‐30, 2011.FindingsRespondents agree that social marketing is at a critical turning point in driving personal behavior and social change around the world. Many success stories lay the foundation for social marketing, but much remains to be done to realize its promise, including better marketing of its proven capabilities. Social marketers see the immediate future as ripe with opportunities for broadening the focus and applications of social marketing and realizing the promise of a growing and dynamic social marketing movement. Emerging developments also are expected to include the expanded importance of digital and social media, community and audience engagement, and public/private partnerships and corporate participation.Practical implicationsFindings underscore the success of social marketing and its growing importance globally. They point to the need to continue to evolve the science and art of social marketing, reflecting strong standards of practice while encouraging creativity and innovation; broaden its applications; better evaluate, package, and marketing proven benefits; and organize and strengthen professional organizations, training and development opportunities, and integration with and within related disciplines and fields such as environmental studies and public administration.Originality/valueThe survey is believed to be a unique, current assessment of social marketers across the globe, including varied professional backgrounds.