bluuebunny/crossref_metadata_2025_split huggingface dataset:
Accruals and the prediction of future cash flows
Authors: El‐Sayed Ebaid Ibrahim 
Published: July 2011

PurposeThe purpose of this paper is to examine the comparative abilities of current period cash flows and earnings (and its components) to predict one‐year‐ahead cash flow from operations in Egypt.Design/methodology/approachThe study uses the cash flow prediction models developed by Barth, Cram, and Nelson to examine the predictive abilities of earnings and cash flows for future cash flows. The first set of prediction models uses cross‐sectional regression to compare the predictive abilities of cash flows and aggregate earnings for one‐year‐ahead cash flow from operations. The second set of prediction models tests whether disaggregating earnings into cash flows and the major components of accruals enhances the predictive ability of earnings for one‐year‐ahead cash flow from operations.FindingsThe findings of the study reveal that aggregate earnings have superior predictive ability than cash flows for future cash flows. Also, the results reveal that disaggregating accruals into major components – changes in accounts receivable and payable, and in inventory, depreciation, amortization, and other accruals – significantly enhances predictive ability of earnings.Research limitations/implicationsThe study provides empirical evidence on the superiority of earnings in predicting future cash flows. The findings of the study should be considered in explaining the results of value relevance research Egypt. However, owing to relatively small sample size, given the thinness of the Egyptian capital market, these findings should be interpreted with caution.Originality/valueThe paper contributes to the limited body of research on the superiority of earnings and cash flows in predicting future cash flows by examining the predictive abilities of earnings and cash flows for future cash flows in Egypt as one of many emerging markets.
Changing workplace relations in foreign investment firms in Poland
Authors: Hardy Jane , Kozek Wleslawa 
Published: July 2011

PurposeThe article aims to consider the relationship between foreign investors and trade unions in forging new labour relations and workplace institutions in Polish firms. The research focuses on the role of foreign investment and the agency of workers' organisations in the transformation of workplace relationsDesign/methodology/approachAn institutionalist approach is adopted which focuses on structural, institutional and political influences on workplace relations. The research is based on interviews with senior managers and trade unions in 15 foreign investment firms in Poland.FindingsThere is a continued presence of trade unions in brownfield foreign investments and the establishment of new trade union branches in greenfield foreign investments. Labour relations in the majority of the case study companies were characterised by managers and workers as conflictual. Efforts by foreign investors to introduce their home or global practices were contested by trade unions. A continuation of previous legacies was evident in the importance placed by trade unions on communication, negotiation and establishing agreements with management.Research limitations/implicationsThe sample was comprised of transnational manufacturing companies and the conclusion cannot automatically be applied to other sectors where foreign investors have a strong presence.Practical implicationsInsights into workplace relations in Poland are provided which will be of interest to foreign investors and European trade unions.Originality/valueTrade unions have been neglected in analysing new corporate structures in Poland and this article addresses their role in the workplace and their interrelationship with foreign investors.
Diversity within capitalism: the Russian labour market model
Authors: Kapelyushnikov Rostislav , Kuznetsov Andrei , Kuznetsova Olga 
Published: July 2011

PurposeThe purpose of this paper is to investigate labour market practices in a transition economy in relation to broader institutional configurations.Design/methodology/approachThrough a review of relevant literature and the analysis of statistical data the paper reveals some specific factors influencing labour market practices in a transition economy.FindingsThe paper establishes a link between inefficient enforcement and the emergence of compensating institutional arrangements on the one side and the unusually broad implementation of flexible working time and flexible pay on the other as a crucial factor that made the stabilization of employment in Russia possible.Originality/valueThe paper reveals how a formal regulatory system, which on the face of it is similar to what is a norm in the majority of European countries, may coexist with a distinctive labour market model and explores issues of relevance to academics, researching in the field, policy‐makers, human resource managers, employers and employees.
The development of China's scholarly publications in library and information science, 1979‐2009
Authors: Wang Chengzhi 
Published: July 2011

PurposeNo scholarly publications have systematically studied the evolution and growth of China's scientific papers of library and information science published in the English language and covered by ISI during the reform era starting in 1979. It is intended that this paper should fill this gap.Design/methodology/approachThis study surveys ISI library and information science papers authored by researchers of China during 1979‐2009 and quantitatively presents the development of scholarly publications authored by researchers from China. A total of 30 years of data of ISI literature are collected and analyzed, and the paper conducts an international comparison of research productivity among leading Asian countries.FindingsThe paper establishes the patterns and trends of papers authored by Chinese authors, particularly the top subject areas and top journals in which Chinese papers are highly represented. Besides, the paper makes an international comparison between China and other major Asian countries such as India, Japan, and Korea in terms of library and information science research outputs represented in ISI literature. China has become the leader in terms of research productivity of library and information science.Research limitations/implicationsThis study focuses on English‐language journal articles only. Only journals meeting ISI inclusion criteria are reviewed and analyzed. The possible accidentally inaccurate entries in the original ISI data have not been checked for accuracy and consistency for each journal article record.Originality/valueThe paper provided an example of using the powerful ISI databases of citation indexes, particularly ISI SCCI, in a cautious and critical way. It empirically presents the overall upward development of China's scholarship of library and information science. Either the Greater China area as a whole or Mainland China alone has become the leader in the scholarly publications in library and information ahead of India, Korea and Japan.
Libraries in changed information space
Authors: Lasić‐Lazić Jadranka , Banek Zorica Mihaela , Špiranec Sonja 
Published: July 2011

PurposeThis paper seeks to discuss the need for development and conceptualization of the learning outcomes and competences approach in creating information science curricula.Design/methodology/approachAn analytical approach to the theoretical insights and the results of previous and current empirical research projects was taken together with the detailed analysis of the Department of Information Sciences, Faculty of Humanities and Social Sciences, University of Zagreb program in order to prove the necessity of the educational approach based on competences and learning outcomes.FindingsLearning outcomes should be the ultimate goal to be achieved by the teaching staff and students through the educational process. It is necessary that the learning outcomes approach along with the necessity for specific outcomes and competences should be determined by the university teachers on a conceptual as well as an implemental level. Competences that information sciences students are expected to attain (defined by the criterion of employability) have been determined in a way which should facilitate their later employment and enable them to compete in the labour market. At the same time, this kind of approach contributes to the preservation as well as to the prestige of the profession/discipline.Originality/valueThe paper presents a new approach to LIS curriculum through defining a framework of competencies based on learning outcomes.
Multiple language usage and earnings in Western Europe
Authors: Williams Donald R. 
Published: July 2011

PurposeThe purpose of this paper is to estimate the return to multiple language usage in the workplace.Design/methodology/approachThis article aims to estimate the effect that using an additional language at work has on earnings for a sample of workers in the European Community Household Panel survey. OLS and fixed‐effects specifications of log‐earnings regressions are estimated by country with controls for standard human capital, job, and personal characteristics.Findings:The results indicate that the use of a second language in the workplace raises earnings by 3 to 5 percent in several Western European nations, with even greater returns found in some. The estimated returns are found to be correlated with the extent of tourism in the country, but not other measures of trade.Originality/valueThis is the first paper to estimate returns to usage of an additional language in the workplace across the European Union, and contributes to our knowledge of the benefits of multi‐lingualism.
Human capital obsolescence: some evidence for Spain
Authors: Murillo Inés P. 
Published: July 2011

PurposeThe main objective of this paper is to analyse the link between human capital depreciation and the educational level of Spanish salaried workers.Design/methodology/approachWage equations are estimated by sector and occupation, following the empirical framework proposed by Neuman and Weiss. Data in this study refer to the Spanish labour market, using two cross‐sectional employee‐firm matched data.FindingsThe estimates provided in this paper suggest that human capital depreciation rates are not homogeneous for the whole sample; in contrast, they vary across educational levels, being greater as the workers' school attainment increases.Research limitations/implicationsThe main restriction of the paper is the limited availability of quality longitudinal data to estimate human capital depreciation.Practical implicationsKnowledge acquired by workers may quickly become obsolete in a context of technological change. Thus, the paper's main findings support the need for ongoing training programs to update workers' skills to changing market requirements.Originality/valueThe added value of this paper is two‐fold. On the one hand, returns to education and human capital depreciation for the Spanish labour force are estimated using a pseudo‐panel created from two cross‐sectional data bases. On the other hand, earnings equations are estimated by sector and occupation in order to calculate human capital depreciation rates; this procedure allows the authors to take into account the worker's occupation and their level of education as well as technological differences associated with their job.
At the end of the road? On differences between women and men in leadership behaviour
Authors: Aarum Andersen Jon , Hansson Per H. 
Published: July 2011

PurposeThis study aims to explore behavioural differences between women and men in managerial positions and suggest explanations for differences and similarities.Design/methodology/approachIn order to eliminate any effects of organizational differences on leadership behaviour, this study had public managers responding to questionnaires that measured their leadership style, decision‐making style, and motivation profile.FindingsStatistical analyses of data from three groups of Swedish public managers (n=385) revealed virtually no significant differences in behaviour between female and male managers. Regardless of whether there is a female or male majority of employees or a female or male majority of managers, no effect on leadership behaviour occurs.Originality/valueA number of studies indicate that managers' behaviour is different in different types of organizations. This study suggests, therefore, that, independent of gender, organizational and demographic characteristics modify leadership behaviours, thus explaining similarities in leadership behaviour.
Social and economic exchanges with the organization: do leader behaviors matter?
Authors: Chiaburu Dan S. , Diaz Ismael , Pitts Virginia E. 
Published: July 2011

PurposeThe purpose of this paper is to investigate the extent to which leader behaviors (authentic, directive, and transactional) predict subordinates' conceptualization of exchanges with their organization (i.e. social and economic exchanges).Design/methodology/approachData were collected from 165 employees in various organizations within the USA using questionnaires.FindingsResults showed that authentic leadership was positively related to social exchanges. Further, directive leadership was positively related to economic exchanges. Contrary to the authors' prediction that transactional leadership would be a positive predictor of economic exchanges, transactional leader behaviors predicted both social exchanges (positive relationship) and economic exchanges (negative relationship). Several of the relationships between leader behaviors and follower exchange relationships were mediated by employee attitudes (i.e. job satisfaction) and beliefs (i.e. exchange ideology).Research limitations/implicationsFurther research is necessary to elucidate the reasons why leader transactional behaviors drive social exchanges, and through what mechanisms.Practical implicationsOrganizations and practitioners can use these finding to select leaders who foster desired employee behaviors. Coaching or training efforts to develop authentic leaders may also be beneficial. Organizations and practitioners may benefit by implementing leadership training initiatives that develop managers' authentic leadership.Originality/valueThe paper's results position authentic and directive leader behaviors as positive and negative predictors of social and economic exchanges, respectively. It also identifies mechanisms through which leader behaviors influence employees' perceptions of exchanges.
Robots shine at the Assembly and Automation Expo
Authors: Bloss Richard 
Published: July 2011

PurposeThis paper seeks to review the Assembly and Automation Expo in Chicago with emphasis on new robot innovations and applications on display.Design/methodology/approachThe paper includes in‐depth interviews with exhibitors of robots as well as system integrators who apply robots to specific categories of applications.FindingsRobots are an ever increasingly important part of assembly automation. Robot suppliers continue to innovate to expand the capabilities and adaptabilities of their offerings. System integrators are smarter about applying robots to maximize their benefit to the overall system.Originality/valueAutomated assembly system customers can find smarter and more cost‐effective answers to their requirements as the robots become better at addressing requirements for an ever‐widening range of applications.
A robotic finger mechanism for robust industrial applications
Authors: Dubey Venketesh N. , Crowder Richard M. 
Published: July 2011

PurposeThe purpose of this paper is to present the design and analysis of a robotic finger mechanism for robust industrial applications.Design/methodology/approachThe resultant design is a compact rigid link finger, which is adaptive to different shapes and sizes providing necessary grasping features. A number of such fingers can be assembled to function as a special purpose end effector.FindingsThe mechanism removes a number of significant problems usually experienced with tendon‐based designs. The finger actuation mechanism forms a compact and positive drive unit within the end effector's body using solid mechanical linkages and integrated actuators.Practical implicationsThe paper discusses the design issues associated with a limited number of actuators to operate in a constrained environment and presents various considerations necessary to ensure safe and reliable operations.Originality/valueThe design is original in existence and developed for special purpose handling applications that offers a strong and reliable system where space and safety is of prime concern.
New mechanism to pass obstacles for magnetic climbing robots with high payload, using only one motor for force‐changing and wheel‐lifting
Authors: Wu Minghui , Gao Xiaofei , Yan W.X. , Fu Z. , Zhao Yanzheng , Chen Shanben 
Published: July 2011

PurposeThe purpose of this paper is to describe a new solution for wheel‐robot's adhesion and passing‐obstacles mechanism and the optimal design of magnetic adhesion unit with finite element methods. The new mechanism makes the robot have a simpler structure, finer passing obstacles and larger payload capabilities.Design/methodology/approachAfter researching literature and analyzing in detail the disadvantages and advantages of magnetic wheel and structure magnet mounted under the chassis of a robot, the structure magnet is selected as the robot's adhesion style. Then the paper introduces the robot's structure and locomotion mechanism, the design of the new mechanism and the optimization of structure parameters for magnetic adhesion unit are described in detail in this paper. The new design can lift the robot's wheel unit and change adhesion force using only a motor.FindingsA prototype of robot has been developed and successful test results prove that the proposed technology is feasible. The climbing robot can overcome 70‐mm high obstacles and has a large enough payload capability while climbing on vertical surfaces.Research limitations/implicationsThe new design reduces the number of actuators used in the robot and increases the magnetic adhesion force.Practical implicationsThanks to the excellent passing‐obstacles and payload capabilities, the climbing robot with the new mechanism has a widely applying prospect in the field of welding and inspecting large equipment.Originality/valueThe lifting mechanism can lift the wheel unit and change magnetic adhesion force using only one motor. This makes the robot have a simple structure as well as the large payload capability.
Defamilisation, dedomestication and care policy
Authors: Kröger Teppo 
Published: July 2011

PurposeThis paper aims to use perspectives from both mainstream and feminist welfare state research in drafting a conceptual approach for social care research. This approach is then applied empirically to a comparative analysis of childcare provisions of 15 OECD countries.Design/methodology/approachThe concept of dedomestication is developed from a discussion on the notions of decommodification and defamilisation, and it is defined as the degree to which social care policies make it possible for people to participate in society and social life outside their homes and families. In the empirical part of the paper, dedomestication of childcare service provisions of 15 welfare states is measured by an index that is constructed on the basis of time replacement rate, availability, affordability, quality, and take‐up rates of care services.FindingsDenmark offers the highest degree of dedomestication to parents of young children, followed by a group of Nordic and Western European countries. In English‐speaking “liberal regime” nations, dedomestication remains more limited but it is lowest in the Central European countries of Hungary and Austria. The findings only partly follow earlier welfare regime categorisations.Originality/valueThe paper develops a new original conceptual framework for comparative study of care services that is then applied to an empirical analysis of childcare provisions in 15 welfare states, bringing out new results on the breadth of welfare state services.
Feelings of social alienation: a comparison of immigrant and non‐immigrant Swedish youth
Authors: Safipour Jalal , Schopflocher Donald , Higginbottom Gina , Emami Azita 
Published: July 2011

PurposeThe objective of the study is to investigate the social alienation status of Swedish high school students with respect to gender and immigrant background.Design/methodology/approachThe sample was randomly selected from high school students aged 15‐19, and 446 students participated in the study. The Jessor and Jessor general alienation questionnaire was used to explore feelings of social alienation. Sequential multiple regression analyses were performed to examine the relationships between alienation, age, sex, and immigrant background.FindingsThe results demonstrated a significant association between immigrant background and alienation. It was found that first‐generation immigrants felt more alienated than second‐generation immigrants and second‐generation immigrants felt more alienated than natives. Adolescents who were first‐generation immigrants had higher scores on the social isolation subscale than second generation immigrants and native Swedes. However, second generation immigrants had higher scores on the meaninglessness subscale than first‐generation immigrants and native Swedes. Age proved to have a significant quadratic component. The research found feeling of alienation significantly higher among youngest and oldest students but lower for those aged 17.Research limitations/implicationsThe study was limited by the number of participants with different cultural background in the immigrant samples. As such, it was unable to compare feeling of alienation between students with different cultural background.Originality/valueAs the authors could not identify any studies that specifically address feelings of social alienation among adolescents in Sweden, thus this study is believed to be the first one in this context.
“Let no one despise your youth”
Authors: Whitehead Philip , Arthur Raymond 
Published: July 2011

PurposeThe youth justice system in England and Wales has been subjected to numerous transformations since 1997 under New Labour governments. Most approaches to the field during the period under review address the fine details of what is a politically and organisationally modernised domain. Even though this paper steps inside the system to observe some of its transformative developments, it aims to begin at the other end which enables a more rounded sociological approach to youth justice under New Labour to emerge which facilitates the production of a more detailed evaluation and understanding of the field.Design/methodology/approachThis other‐end approach draws upon two main bodies of sociological theory, namely, Max Weber and Emile Durkheim, which are put to work to enrich the analysis. It should be made clear that the main concern is not to produce a blueprint for a new youth justice system, but rather to draw attention to some exploratory and explanatory tools to evaluate the period under New Labour from 1997 to 2010.FindingsSince 1997, the focus of the youth justice system has been placed upon individual and family responsibility, tougher on crime than its causes, and the creation of more efficient systems management. Furthermore, youth and criminal justice has been preoccupied with risk assessment and prediction. This has resulted in a system that is ambiguous in terms of what it is trying to achieve.Originality/valueThe main concern is not to sketch a blueprint for the future, but rather to analyse features of youth justice to which these theoretical and sociological traditions of Weber and Durkheim are explored in order to explain the complex dynamics of youth justice make a substantive contribution by enlarging our critical understanding.