bluuebunny/crossref_metadata_2025_split huggingface dataset:
Reference tools in Second Life®: implications for real life libraries
Authors: Tang Florence 
Published: November 2010

PurposeThe purpose of this paper is to provide an in‐depth discussion of reference tools in the virtual world of Second Life.Design/methodology/approachA description is given of the scripted functions employed by the author, a community virtual library reference desk volunteer of three years.FindingsThe paper finds that each tool can meet the information needs of community virtual library patrons.Originality/valueThe paper reveals that reference desk tool programs that run in the virtual world have implications for real world reference desks of the future.
Impact of culture on supplier selection decision making
Authors: Carter Joseph R. , Maltz Arnold , Maltz Elliot , Goh Mark , Yan Tingting 
Published: November 2010

PurposeSource location decision making is a contemporary problem facing many businesses as they globalize their supply chains. This paper seeks to empirically determine the influence of culture on the industrial procurement manager's perception of the different characteristics of potential global sourcing locations, with a view to integrating the influence of culture operating at different levels into a global sourcing location decision framework; thereby enhancing managerial insights to the role played by culture in making decisions.Design/methodology/approachThe paper applies factor analysis and multiple regression on a survey sample of 181 responses gathered from native eastern and western procurement managers. The authors investigate how 12 procurement attributes drawn from the literature relate to each other with respect to low‐cost regions.FindingsThe research results show that procurement managers select regions for low‐cost sourcing based on both specific measures and individual and/or group perceptions of the region, whether these perceptions are correct or not. This paper recommends a novel way to look at culture, as a bias of thought that impacts decision making. The research has clearly shows that cultural orientation impacts geographical perceptions which in turn impact criteria ratings of locations.Practical implicationsThe authors have demonstrated that a two‐stage supplier selection decision model is justified as such a model appears to be a practical reality even though not advocated by previous sourcing literature and research. The authors point out the need for both western and eastern managers to be aware of their differences in geographic evaluation, as this could be an effective strategy for minimizing the effects of prejudged reality.Originality/valueIn this research culture is viewed as a fundamental decision‐making construct. Most research on this construct is found in the social psychology literature. Applying these theories to the business discipline of sourcing is both novel and inter‐disciplinary in nature.
Co‐creating logistics value: a service‐dominant logic perspective
Authors: Yazdanparast Atefeh , Manuj Ila , Swartz Stephen M. 
Published: November 2010

PurposeThe purpose of this study is to explore logistics service value through the theoretical lens of service‐dominant (S‐D) logic with a focus on the creation of logistics value jointly by the provider and the customer.Design/methodology/approachA cross‐disciplinary literature review including supply chain management, logistics, marketing, and strategy is conducted to integrate existing knowledge on value of service and antecedents and consequences of value creation in a process framework for co‐creation of value in a logistics context. This framework is grounded in the S‐D logic perspective and supported by transaction cost analysis (TCA), resource‐based view (RBV) and knowledge‐based view (KBV) of the firm.FindingsThe process of co‐creation of value in a logistics context has three phases: learning, innovation and execution, and outcomes. These phases and their key elements are integrated into a comprehensive framework of co‐creation of logistics service value. A total of 12 propositions are offered to describe the process for achieving competitive advantage through co‐creation of logistics service value.Research limitations/implicationsThe proposed framework adds to the current knowledge on logistics service value by exploring the concept from the S‐D logic perspective and suggests guidelines for managers on developing a process for co‐creation of logistics service value that leads to competitive advantage and enhanced customer satisfaction. Follow‐on qualitative research such as grounded theory is needed to emerge a theory grounded in empirical data that explicates how the co‐creation of value can occur.Originality/valueThis study is novel in that it applies the S‐D logic perspective in a logistics context. This research leverages existing knowledge through a deeper understanding of the concept of logistics service value and use of well‐accepted theoretical perspectives such as TCA, RBV, and KBV.
The evolution of a luxury brand: the case of Prada
Authors: Moore Christopher M. , Doyle Stephen A. 
Published: November 2010

PurposeThe purpose of this paper is twofold. In its initial stages it undertakes a review of the key fashion industry‐related themes emerging from the IJRDM. Subsequently, it reflects upon these themes in the context of luxury fashion brand Prada and in so doing identifies four key change phases in the evolution of the brand.Design/methodology/approachReview of literature spanning 20 years.FindingsThe paper identifies five overarching general themes. These comprise fashion retailer brands, the internationalisation of fashion retailing, the emergence and challenges of on‐line fashion retailing, changes in the supply chain and changes in consumption.Originality/valueThe paper provides a valuable overview of the main research themes within the context of fashion retailing. In addition, it provides a critical insight into the changing nature of Italian luxury fashion brand Prada.
Improvement gap analysis
Authors: Tontini Gérson , Dagostin Picolo Jaime 
Published: November 2010

PurposeThe purpose of this paper is to present the improvement gap analysis (IGA), a simple method to direct improvement opportunities in services that overcomes limitations of the traditional IPA regarding excitement and basic attributes.Design/methodology/approachThe proposed method is theoretically developed and simulated. The theoretical simulation explains why IGA overcomes limitations of the traditional importance performance analysis (IPA) and how it could identify the impact of excitement innovative attributes. A case study with 287 customers of supermarkets was used to empirically test IGA and compare it to IPA.FindingsThe case study confirmed that the traditional IPA may lead to wrong improvement decisions for basic and excitement attributes. It happens because IPA is based on current attributes' performance and considers the relationship between attribute performance and customer satisfaction as a linear one. Also, it cannot identify the impact of excitement innovative attributes on customer satisfaction. Using only information about the company's customers, IGA could differentiate neutral from excitement attributes in the case study and, differently from IPA, it correctly identified improvement decisions for basic and excitement attributes.Research limitations/implicationsAlthough IGA can theoretically distinguish between excitement innovative and neutral attributes, the case study presented in the paper did not test any innovative attribute. All attributes were already experimented or known by the subjects. Future research should empirically test IGA's real capability to identify excitement innovative attributes.Practical implicationsManagers should be aware that IPA may lead to wrong improvement decisions. It may leave excitement attributes unnoticed or direct the company to the improvement of basic attributes that already have adequate performance. IGA can be a good substitute for IPA with the additional advantage that it does not need information about competitors in the analysis. Also, since service quality evaluation depends heavily on customer perception, IGA is particularly suitable to this industry, but it could also be used for product improvement.Originality/valueThe literature presents several papers discussing IPA's problems. Some papers present the possible decision errors of IPA when dealing with excitement and basic attributes. Fewer have tried to propose methods to overcome these problems. This paper confirms the problems of IPA and presents a simple method that overcomes these limitations, distinguishing between excitement and neutral attributes. Also, because it does not use information about competitors, it can be easily used by companies that have difficulties in gathering such information.
The importance of corporate environmental reputation to investors
Authors: Hussainey Khaled , Salama Aly 
Published: November 2010

PurposeThe purpose of this paper is to explore how corporate environmental reputation (CER) affects the association between current annual stock returns and current and future annual earnings. In particular, it seeks to examine the potential usefulness of CER to investors in predicting future earnings.Design/methodology/approachThe paper uses the returns‐earnings regression model introduced by Collinset al.to examine the importance of CER for investors. It uses a sample of 889 non‐financial firms listed on the London Stock Exchange from 1996 to 2004.FindingsThe paper finds that firms with higher levels of CER scores exhibit higher levels of share price anticipation of earnings than firms with lower levels of CER scores.Originality/valueThis paper is the first direct evidence that CER contains value‐relevant information. Such information is potentially useful to investors in anticipating future earnings.
Are socially responsible investment markets worldwide integrated?
Authors: Roca Eduardo , Wong Victor S.H. , Anand Tularam Gurudeo 
Published: November 2010

PurposeThis study seeks to investigate the extent and structure of equity price interdependence among the socially responsible investment (SRI) markets of Australia, Canada, Japan, UK and USA over the period 1994‐2010.Design/methodology/approachThe paper examines the degree of price co‐movement between SRI markets by using a vector autoregression analysis to identify the markets which have significant price co‐movements. Subsequently, a variance decomposition analysis is conducted among the markets which are significantly related in order to determine the extent of interaction between these markets and to identify the markets that are most and least influential.FindingsThe results show that the SRI markets are significantly interdependent and have become more so over the years. The USA and the UK are the markets most linked to others while Canada and Australia are the most influential. However, although the markets are significantly integrated, the level of integration is still at a low level.Originality/valueThis is the first known study to examine price linkages among international SRI markets. This knowledge is important for investors as the benefits from international diversification depends on the extent of linkages between different SRI markets. Such knowledge is also valuable for policymakers and regulators if they are to address international contagion risk between markets. The study found that SRI markets are significantly linked; however, the level of linkages is still at a relatively low level. This implies that there are still significant benefits to be derived by SRI investors through international diversification.
Asymmetry and time variation in exchange rate exposure
Authors: Brooks Robert D. , Di Iorio Amalia , Faff Robert W. , Fry Tim , Joymungul Yovina 
Published: November 2010

PurposeThe purpose of this paper is to provide some insights into the exchange rate exposure of Australian stock returns.Design/methodology/approachUsing a dynamic econometric approach that allows for both asymmetry and time‐varying risk exposures in both the exchange rate variable and the market variable, a large sample of Australian firms were tested over the period of January 2001 and December 2005. The data were analysed using three different classification methods, forming portfolios according to industry sector, size deciles, and censoring deciles.FindingsAlthough the evidence of exchange rate exposure is limited across the sample of industries, the following were found: a time‐varying asymmetric effect primarily in the utilities sector, time‐varying exposure in the materials and energy sectors, and an asymmetric effect in the technology sector. Further, some time‐varying asymmetric exchange rate exposure was found across most size and censoring deciles and also substantial evidence of a positive asymmetric effect in the market beta across all three classification methods.Originality/valueThis approach varies from previous studies in this area that only allow for asymmetry and time variation in exchange rate exposures. The paper also examines the Australian stock market, a market which has not been extensively tested in this area of empirical research.
Leadership behavior, satisfaction, and the balanced scorecard approach
Authors: Hu Yu‐Jia , Yang Yi‐Feng , Islam Majidul 
Published: November 2010

PurposeA literature review has revealed that a sales manager's transformational leadership has a positive impact on the job satisfaction of salespeople, while job satisfaction has significant influence on salespeople's work behaviors. The purpose of this paper is to examine the relationship between the transformational leadership of sales managers and the job satisfaction of salespeople.Design/methodology/approachThe research was designed as a quantitative study, and the population was identified as salespeople in the consumer product industry in Taiwan, resulting in 123 individual surveys for analysis.FindingsThe findings supported the hypothesis that there is a positive and statistically significant relationship between sales managers' transformational leadership and sales associates' job satisfaction. The result identified the predictors of sales managers' transformational leadership on the sales associates' job satisfaction through regression analysis.Originality/valueThe balanced scorecard (BSC) was originally intended to solve problems related to the historical nature of financial measures in accounting approaches. The purpose of this paper is to make a contribution to this literature by focusing on a major issue that has been less investigated, namely, the linking of the BSC perspective to the empirical investigation of leadership behaviors using statistical and technical tools and to predict employee satisfaction. The paper suggests applying Kaplan and Norton's BSC, which includes the perspectives of financial, customer, internal business, and innovation and learning measures to consider the effects of leadership behaviors on employee job satisfaction.
Evaluating course design principles for multimedia learning materials
Authors: Scott Bernard , Cong Chunyu 
Published: November 2010

PurposeThis paper aims to report on evaluation studies of principles of course design for interactive multimedia learning materials.Design/methodology/approachAt the Defence Academy of the UK, Cranfield University has worked with military colleagues to produce multimedia learning materials for courses on “Military Knowledge”. The courses are part of Officer Career Development training for junior officers in the army. The courses were developed following clearly defined course design principles believed to be best suited for the delivery of resource‐based learning materials. Evaluation studies included focus groups, interviews, questionnaires and observation studies.FindingsThe overall findings suggest that the course design principles are indeed regarded by students as supportive of effective learning.Originality/valueThe findings of this research are being fed back to MOD colleagues with the view to discussing how the course might be improved.
Integrating ICT skills and tax software in tax education
Authors: Ming Ling Lai , Hidayah Ahamad Nawawi Nurul 
Published: November 2010

PurposeThis study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e‐tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e‐tax applications skills; and to solicit tax practitioners' opinion regarding integrating ICT skills and tax software into a tax course.Design/methodology/approachAn online survey method was used to collect the data. An online survey was distributed to 385 tax practitioners who worked in the accounting/tax firms that participated in the university's internship programs. A total of 112 usable questionnaires were analyzed.FindingsThe survey found that the three most important ICT skills with which fresh graduates should be familiar before graduating were spreadsheet software, word‐processing software, and e‐mail. The result shows that the usage of e‐tax applications is still not pervasive in tax practice. Overall, senior tax practitioners rated fresh accounting graduates' ICT skills as “average”. Both senior (75 percent) and junior (73.7 percent) tax practitioners agreed that ICT skills and tax software should be integrated in the tax course offered by the universities.Practical implicationsThis study has provided insights to policy makers and tax educators to revamp the existing tax curriculum, and to introduce learning tax software in classes, and to place more emphasis in imparting ICT skills in tax education.Originality/valueScholarly study on tax education and ICT is scant. Little is known about whether the existing tax education is adequate in meeting the needs of the employers in the job market. This paper has emerged to fill a knowledge gap.
Standard‐setting institutions' user‐oriented legitimacy management strategies
Authors: Durocher Sylvain , Fortin Anne 
Published: November 2010

PurposeThe objective of this paper is to critically examine the Canadian Accounting Standards Board's (AcSB) legitimacy management strategies directed toward financial statement users.Design/methodology/approachSuchman's legitimacy typology is used as a lens through which the AcSB's legitimacy management strategies directed toward users are analyzed. The data sources consist of documentary public information available for the overall Canadian standard‐setting process and for a sample of standard‐setting projects.FindingsThe results indicate that the AcSB devotes much more efforts to symbolic features and cultural accounts than to pragmatic concerns to ensure its legitimacy toward financial statement users. The legitimacy management strategies used mimic those in the USA and at the international level. Such an isomorphism contributes to the AcSB's cognitive legitimacy and overall cultural legitimacy.Research limitations/implicationsFuture research could assess a standard‐setting institution legitimacy management strategies directed to other audiences such as preparers, auditors, or other groups that fall under a broader public interest umbrella.Practical implicationsThe results provide Canadian users with a general picture of the AcSB's efforts in their regard and invite them to be sceptical and critical about the so‐called user perspective in standard setting. It also provides standard setters with a legitimacy framework that they can use to identify areas for improvement to enhance users' view of their legitimacy and to help them better fulfil their mission statement.Originality/valueThis paper innovates by studying a standard‐setting institution legitimacy management strategies directed toward a specific audience, financial statement users.
Managing free‐ride in global virtual teams
Authors: Parssian Amir 
Published: November 2010

PurposeThe purpose of this paper is to investigate the effects and implications of free‐ride within culturally diverse virtual teams (VTs).Design/methodology/approachGame theoretic concepts were applied to model the phenomenon of free‐ride within global VTs. Further, longitudinal data were collected to verify the validity of the applied methodology.FindingsIt was found that less competent group members tend to engage more often in free‐ride at the cost of their fellows. Socio‐cultural factors have significant impact on the amount and timing of reporting free‐ride. Larger groups experience free‐ride at higher rates compared to smaller groups.Research limitations/implicationsThe experiments are conducted in a controlled lab environment that may not mimic the real‐world global VT dynamics.Practical implicationsBusiness managers could use the results in this paper to form more effective and productive VTs by paying attention to group size and cultural effects on group behavior.Originality/valueGame theoretic concepts have long been applied to traditional groups to study their dynamics. This work applies those concepts to VTs along with studying the cultural effects on the phenomenon of free‐ride.
The impact of IT on the growth and development of insular firms
Authors: Ouedraogo Alidou , Boyer Michel 
Published: November 2010

PurposeThe purpose of this paper is to show if the use of information technology (IT) strengthens the growth and development of insular firms. It investigates IT usage in an ultra‐peripheral territory of the Economic Union and aims to gain a better understand between the use of the IT and the growth and development of insular firms.Design/methodology/approachThis research examines 118 of the largest Réunionese firms and several interesting factors are identified. Certain characteristics such as size, age, diversification of activities or lack of diversification, status as a subsidiary of a larger firm, degree of computerization and if electronic communications influence IT use were specifically examined. Also looked at were certain factors that could illustrate the relationship between IT use and firm growth and development.FindingsThis paper presents findings and discusses these in terms of the degree of utilization of IT by insular firms, the development of external relationships and the importance of developing IT investment to reduce transaction costs within Réunionese enterprises. From this research, there is an assumption that the use of IT may have an impact on the growth and development of insular firms.Research limitations/implicationsThis research reported in this paper focused only on Réunion Island and not on other insular contexts. Further European ultra peripheral regions must be investigated to support the findings.Practical implicationsThe findings can help governments, public and private actors to increase the ICT investments of insular firms in order to reduce costs and improve the growth and development of local firms.Originality/valueThe originality of this paper is the focus on the role of IT on the growth and development of insular firms.
Court of Appeal considers FSA's use of its investigation powers to assist an overseas regulator
Authors: Gray Joanna 
Published: November 2010

PurposeThe purpose of this paper is to discuss the Court of Appeal's consideration regarding FSA's use of its investigation powers to assist an overseas regulator, focusing on The Financial Services Authority and others v. Amro International and Goodman Jones LLP (interested party).Design/methodology/approachThe paper outlines the facts surrounding the case and comments on the decision.FindingsThe FSA's argument was successful and its appeal was allowed.Originality/valueFinancial regulators the world over will welcome this decision and the level of support it shows from the Court of Appeal for their need to work together and harness each other's regulatory and investigatory powers in pursuance of piecing together patterns of activity across national financial market boundaries.