bluuebunny/crossref_metadata_2025_split huggingface dataset:
The “equator principles”: a success for voluntary codes?
Authors: Macve Richard , Chen Xiaoli 
Published: September 2010

PurposeThe equator principles constitute an international voluntary code developed by banks to encourage consideration of environmental and social issues in project financing. Such codes can flexibly bridge the gap between individual companies' sustainability initiatives and mandatory, legal regulation. However, concerns continue to be expressed that the equator principles reporting of banks is not fully satisfactory, so the aim of this paper is to investigate both the nature of the success and the shortcomings of equator principles reporting.Design/methodology/approachThe paper is based on academic literature on motivations for corporate social responsibility and various publications by non‐government organisations and professional accounting and legal organisations, together with analysis of the disclosures made by Barclays and HSBC. In addition, access was gained for semi‐structured interviews with some senior executives/consultants.FindingsWhile the voluntary equator principles initiative has been remarkably successful in matching banks' strategic motivation, the environmental benefit may primarily be a by‐product of the risk management processes of banks, consistent with enlightened shareholder theory. This does not mean the environmental benefits may not be real but, without more detailed project‐level disclosure and a standardised performance evaluation system, it is difficult to measure the extent to which the equator principles have had a positive effect on the environment.Research limitations/implicationsFurther research is needed to gauge how the equator principles impact front‐line decision making. There could usefully be further standardisation of equator principles reporting formats, with more detail about project‐level implementation. With respect to reports of external assurers, it remains an open question as to whether these should be made compulsory, subject to further specification of the independence and competence standards.Originality/valueThe study helps to illuminate the effectiveness of a voluntary code such as the equator principles in the social construction of how enlightened shareholder theory is to be interpreted and implemented. It makes an initial response to recent calls by Bebbingtonet al.and Adams for further empirical corporate social responsibility research and more direct engagement with organisations.
Effects of multiple BGA rework on strength of solder joints
Authors: Dariavach N. , Liang J. , Barr G. , Shangguan D. 
Published: September 2010

PurposeThe purpose of this paper is to investigate effects of the multiple rework of ball grid array (BGA) components on mechanical strength of BGA balls, as well as any possible intermetallic (IMC) embrittlement, and obtain data correlated with possible estimation on the maximum permitted limits of BGA rework.Design/methodology/approachIn this paper, mechanical strength of BGA components assemblies with multiple numbers of rework operations was evaluated. Mechanical evaluation was conducted using BGA ball shear tests and four‐point bending tests of BGA assemblies. Test samples were prepared under the following conditions: virgin, one, two, three and five BGA reworks. Failure mechanism was evaluated using cross‐section and SEM analysis.FindingsThe results show that both ball shearing tests and four‐point bending tests indicates that strength of BGA solder ball itself was not reduced significantly after repair/rework operation from one to five cycles. The IMC structure layer after rework is a mixture of IMC, Sn‐rich and Pb‐rich phases. This mixture layers with thickness even more than 10 μm in thickness does not show reduction of strength of BGA solder balls and do not cause premature embrittlement. However, the bonding strength of the copper pads to the laminates is reduced with rework/repair operation, with the great reduction coming from the first and second rework operation.Practical implicationsIn general, the industry recommends two rework cycles for BGA components on the same spot. This study indicates that further rework (up to five) causes little degradation, therefore there is room to increase the total rework cycle limit beyond recommended two for plastic BGA components.Originality/valuePresented test results shows that in most cases industry overestimates risks associated with increased embritlement of the BGA solder joints due to the intermetallics growth after multiple BGA rework operations. Strength reduction of BGA assemblies is mostly associated with reduction of bonding strength of the copper pads to the laminates is reduced with rework/repair operation and number of reworks could be increased in most cases.
Arab women principals' empowerment and leadership in Israel
Authors: Shapira Tamar , Arar Khalid , Azaiza Faisal 
Published: September 2010

PurposeThis paper's purpose is to tell the life‐stories of four women who succeeded in forging paths to senior positions as principals in Arab schools in Israel and to describe the personal, professional and sociopolitical contexts of their principalship.Design/methodology/approachThis is part of a larger research effort that explored the issue of Arab women managers. Open interviews were conducted with four women principals, employing a narrative approach to study career development and managerial style.FindingsThe stories indicate that these women act as progressive models for Arab society that has not yet recognized women leaders as a social norm. The source of these women's empowerment can be found in their personal backgrounds. These women have created a new style of leadership in Arab schools. An outstanding feature of the principals' stories is the significant importance that they attribute to their relationships with teachers, students and parents.Originality/valueTo the best of the authors' knowledge, this is the first attempt to document the development of Arab women principals in Israel in their biographical, professional and sociological contexts. The paper provides insight into the educational and social contributions of women in senior positions in Israel's Arab educational system.
Modeling cultural context for aspiring women educational leaders
Authors: Sperandio Jill 
Published: September 2010

PurposeThe purpose of the paper is to discuss and examine the development of frameworks and models to guide future research into studies of women's paths to educational leadership worldwide.Design/methodology/approachA grounded theory approach to the development of a model of the factors and their interaction that determine the path to educational leadership for women is adopted, drawing on existing research for world‐wide studies.FindingsPast studies in this field have focused on identifying barriers and opportunities that are gender sensitive. With an increasing interest in developing educational preparation programs that are context and gender specific, there is a need to provide research frameworks to allow for meaningful comparisons between contexts to identify commonalities and differences, and for models to predict the likely outcomes of interventions in current procedures for drawing women into educational leadership. The model presented in the paper allows for the identification of those factors in any given context that influence the success of women aspiring to leadership.Social implicationsUnderstanding the culturally determined interaction of social and institutional factors that create unique contexts for career building is a prerequisite of developing leadership preparation for women designed to increase their successful entry into, and practice of, school leadership and to rectify their under‐representation in this field worldwide.Originality/valueConceptualizing educational leadership for women at an international level is a newly emerging theme that this paper hopes to advance.
Unwritten: young women faculty in educational leadership
Authors: Sherman Whitney H. , Beaty Danna M. , Crum Karen S. , Peters April 
Published: September 2010

PurposeAs women professors of educational leadership who are involved with feminist research and the preparation of k‐12 women leaders, the authors came to the realization that while they have dedicated their professional lives to advancing women leaders in the k‐12 environment, they have neglected women like themselves, particularly young women, in the academy.Design/methodology/approachThe authors utilized biographical narrative inquiry to allow readers a window into their lives as young women faculty in departments of educational leadership and extended this to advocate for changes in university climates for women.FindingsThe authors analyzed their narrative data to develop strategies for young women faculty in educational leadership that include: action‐oriented mentoring; the valuing of home and person; living within gender, age, and skin; and celebration of youth and womanhood.Originality/valueThis paper is an emergent approach to understanding and facilitating social justice and diversity in higher education based on four young women professors' attempt to find a creative and feminist outlet for the expression of their experiences in the academy. Little to no research exists outside of informal personal reports on young women's experiences in the academy and, thus, is the impetus for the paper.
Lessons in spiritual leadership from Kenyan women
Authors: Wambura Ngunjiri Faith 
Published: September 2010

PurposeThe purpose of this paper is to explicate spiritual leadership lessons of beneficence, courage, hope and ubuntu/humanness that are derived from the experiences of women leaders in Kenya. The paper seeks to connect African data with existing literature on spiritual leadership, to demonstrate where African spiritual leadership is similar to, or different from, western conceptualizations of spiritual leadership.Design/methodology/approachThe study from which this paper is derived employed qualitative methods, specifically interviews with supplemental archival data and observations. Four major themes are explored: beneficence, courage, hope/forbearance and ubuntu/humanness as emerging from the women's leadership stories. These four themes are compared and contrasted against existing literature on spiritual leadership.FindingsIt is found that beneficence, courage, and hope are comparable to existing western conceptualizations, whereas ubuntu is unique to the African context.Research limitations/implicationsThe paper and the larger study were derived from interviews with 16 participants; as such, generalization was not a goal. The paper provides a deeper understanding of spiritual leadership as enacted by African women, with implications for the need for increased research on non‐western, non‐white perspectives on the phenomenon.Practical implicationsReaders may relate to the women's stories and be both informed and inspired towards their own social justice leadership.Originality/valueWhereas the paper is derived from field research conducted in 2005 and published variously in other sources as cited, this paper takes an original perspective in comparing and contrasting African and western understandings of spiritual leadership, and expanding the understanding of the same in a novel way not done in previous publications.
Thermal and fluid dynamic behaviors in symmetrical heated channel‐chimney systems
Authors: Andreozzi Assunta , Buonomo Bernardo , Manca Oronzio 
Published: September 2010

PurposeThe purpose of this paper is to evaluate the thermal and fluid dynamic behaviors of natural convection in a vertical channel‐chimney system heated symmetrically at uniform heat flux in order to detect the different fluid motion structures inside the chimney, such as the cold inflow from the outlet section of the chimney and the reattachment due to the hot jet from the channel, for different extension and expansion ratios of the adiabatic extensions.Design/methodology/approachThe model is constituted by two‐dimensional steady‐state fully elliptic conservation equations which are solved numerically in a composite three‐part computational domain by means of the finite‐volume method.FindingsStream function and temperature fields in the system are presented in order to detect the different fluid motion structures inside the chimney, for different extension and expansion ratios of the adiabatic extensions. The analysis allows to evaluate the effect of the channel aspect ratio on the thermal and fluid dynamic behaviors on a channel‐chimney system and thermal and geometrical conditions corresponding to a complete downflow. Guidelines to estimate critical conditions related to the beginning of flow separation and complete downflow are given in terms of order of magnitude of Rayleigh and Froude numbers.Research limitations/implicationsThe hypotheses on which the present analysis is based are: two‐dimensional, laminar and steady‐state flow, constant thermophysical properties with the Boussinesq approximation. The investigation is carried out in the following ranges: from 100 to 100,000 for the Rayleigh number, from 5.0 to 20 for the aspect ratio, from 1.0 to 4.0 for the expansion ratio and from 1.5 to 4 for the extension ratio.Practical implicationsThermal design of heating systems in different technical fields, such as in electronic cooling and in building ventilation and houses solar components, evaluation of heat convective coefficients and guidelines to estimate critical conditions related to the beginning of flow separation and complete downflow.Originality/valueThe paper is useful to thermal designers because of its evaluation of the thermal and velocity fields, correlation for the Nusselt number and guidelines criteria in terms of Rayleigh and Froude numbers to evaluate conditions of flow separation and complete downflow in natural convection in air for vertical channels‐chimney systems.
IFRIC 13: accounting for “customer loyalty programmes”
Authors: Chapple Sandra , Moerman Lee , Rudkin Kathy 
Published: September 2010

PurposeThe purpose of this paper is to present the views and challenges from a range of accounting professionals, regulators and preparers with the introduction of a standardised approach to accounting for customer loyalty programmes (CLPs). It aims to highlight the ambiguities of the classification of commercial transactions, particularly the nature and timing of revenue recognition.Design/methodology/approachComment letters in response to the exposure draft D20 CLPs are analysed together with an exposition of the effect of International Financial Reporting Interpretations Committee (IFRIC) 13 on an early adopter, Qantas airlines.FindingsDespite limited support for the consensus view advocated in D20, the International Accounting Standards Board (IASB) has upheld the deferred revenue approach consistent with the anticipated outcome of the IASB and Financial Accounting Standards Board revenue recognition project.Research limitations/implicationsThe paper analyses the characteristics and views of lobbyists using the IFRIC process. The use of other discourse methodologies may present issues of power within this process.Practical implicationsThe paper highlights how the implementation of IFRIC interpretations has the potential to alter reported financial results.Originality/valueThe paper highlights the lobbying process and interpretation process at an international level. It also illustrates how companies can engage accounting interpretations to manage earnings, particularly in times of economic challenges.
A green drought: the challenge of mentoring for Australian accounting academics
Authors: Irvine Helen , Moerman Lee , Rudkin Kathy 
Published: September 2010

PurposeThe purpose of this paper is to expose the impact of the shortage of senior academics, particularly professors, in Australian accounting schools, to relate the way one school addressed this shortage through a mentoring scheme, and to challenge existing institutional arrangements.Design/methodology/approachThis is a contextualised qualitative case study of a mentoring scheme conducted in an Australian accounting school. Data collected from semi‐structured interviews, personal reflections and from Australian university web sites are interpreted theoretically using the metaphor of a “green drought”.FindingsThe mentoring scheme achieved some notable successes, but raised many issues and challenges. Mentoring is a multifaceted investment in vocational endeavour and intellectual infrastructure, which will not occur unless creative means are developed over the long term to overcome current and future shortages of academic mentors.Research limitations/implicationsThis is a qualitative case study, which, therefore, limits its generalisability. However, its contextualisation enables insights to be applied to the wider academic environment.Practical implicationsIn the Australian and global academic environment, as accounting professors retire in greater numbers, new and creative ways of mentoring will need to be devised. The challenge will be to address longer term issues of academic sustainability, and not just to focus on short‐term academic outcomes.Originality/valueA mentoring scheme based on a collegial networking model of mentoring is presented as a means of enhancing academic endeavour through a creative short‐term solution to a shortage of accounting professors. The paper exemplifies the theorising power of metaphor in a qualitative study.
Value relevance of alternative accounting performance measures: Australian evidence
Authors: Habib Ahsan 
Published: September 2010

PurposeThe paper aims to examine the value relevance of alternative accounting performance measures in Australia. It also documents the relative and incremental value relevance of revenue vis‐à‐vis earnings and the longitudinal changes in such value relevance. Finally, the impact of certain firm characteristics including firm life cycle on the value relevance of revenue and earnings information is investigated.Design/methodology/approachThe paper utilises data on Australian listed companies from 1992 to 2005 on the level of and changes in seven alternative accounting performance measures. Standard ordinary least square regression is conducted.FindingsResults reveal that: the coefficient estimates on all the performance measures are much higher for large firms compared to their small firm counterpart; the explanatory power of incremental revenue in explaining stock returns has declined significantly over the sample period; and life cycle analysis shows that the combined coefficients for both revenue and earnings are significant in the growth and maturity stages of the firm life cycle.Practical implicationsWhen making equity valuation decisions investors consider firms' fundamentals as reflected in financial statements. However, which line item is more important for equity valuation is an important consideration. From a regulatory perspective, this stream of research is quite relevant because standard setters will have evidence from an investor viewpoint about whether certain line items, subtotals, and totals should be defined in standards and required to be displayed in financial statements.Originality/valueThe paper adds to the existing capital market research in Australia by documenting differential persistence of alternative performance measures.
Calculating non‐controlling interest in the presence of goodwill impairment
Authors: Samkin Grant , Deegan Craig 
Published: September 2010

PurposeThe primary aim of this paper is to illustrate how goodwill impairment loss should be accounted for when measuring non‐controlling interest in subsidiaries.Design/methodology/approachThe paper uses two scenarios to illustrate how non‐controlling interest in subsidiaries should be measured in the presence of goodwill impairment loss.FindingsThe way the management of a reporting entity values the non‐controlling interest in a subsidiary will result in different amounts being disclosed in financial statements for non‐controlling interest in earnings, non‐controlling interest, retained earnings and total equity.Research limitations/implicationsThe paper uses two scenarios to illustrate a simple consolidation with a parent entity, a subsidiary and a sub‐subsidiary.Practical implicationsPractical guidance on how goodwill impairment losses under International Accounting Standard 36 Impairment of Assets when measuring non‐controlling interest under International Financial Reporting Standard 3 Business Combination, is provided.Originality/valueThe paper corrects any misunderstanding that may exist on the impact goodwill impairment losses have on closing equity when non‐controlling interest is calculated under the different methods of valuing non‐controlling interest.
FRS36 and post‐transition compliance quality among Singapore firms
Authors: Carlin Tyrone M. , Finch Nigel , Faizal Khairi Khairil 
Published: September 2010

PurposeThe purpose of this paper is to contemplate the degree to which Singaporean firms comply with the highly technical disclosure requirements required under International Accounting Standards (IAS) IAS 36 specific to goodwill impairment testing.Design/methodology/approachThe adoption of IAS in Singapore from 1 July 2004 introduced a highly technical standard (financial reporting standards – FRS 36) which has challenged many preparers. While it is generally accepted that accounting compliance may be suboptimal in transition periods as preparers accommodate change, it is assumed compliance quality improves with the passage of time. This study examines compliance of the largest 168 Singaporean goodwill‐intensive firms over a three year period, 2005‐2007, to interrogate compliance quality post‐transition.FindingsThe paper reports distinctly poor compliance systemically over the three years across many facets of goodwill impairment testing disclosures including cash‐generating unit (CGU) definition and goodwill allocation, and key input variables used in estimating CGU recoverable amounts.Practical implicationsThe results raise questions about the quality of accounting information among goodwill‐intensive firms in Singapore and the robustness of regulatory oversight institutions operating within Singapore.Originality/valueThe paper illustrates a novel approach to examining the issue of accounting quality under IFRS by examining compliance quality through large sample time‐series analysis focusing on note‐form disclosures.