bluuebunny/crossref_metadata_2025_split huggingface dataset:
The management's reaction to new mandatory risk disclosure
Authors: Greco Giulio 
Published: April 2012

PurposeThis paper aims to study the effect of new regulatory requirements on disclosure through a longitudinal study. The empirical setting is offered by the risk reporting in the management commentaries of Italian listed companies. In this setting there is an evolution from a voluntary disclosure environment toward a regulated one, with the gradual introduction of new reporting requirements.Design/methodology/approachThis paper uses the content analysis method to investigate the narrative risk disclosure. Non‐parametric statistics are used to test the hypotheses.FindingsIt is found that even when new mandatory disclosure is introduced, managers exploit discretion and do not change their disclosure policy, continuing to withhold relevant information to external users. Before and after the introduction of new regulation, managers' behaviour appears in line with self‐interest to protect themselves from litigation and competitive costs, as well as from possible decreases in the firm's value.Originality/valueThe study provides a longitudinal study, covering changes from a voluntary disclosure environment to a regulated one. The paper provides evidence that the management incentives do not change in the presence of new disclosure regulation.
Positive dissimilarity attitudes in multicultural organizations
Authors: Lauring Jakob , Selmer Jan 
Published: April 2012

PurposeThe purpose of this study is to contribute to the field of diversity studies with novel insights on how language diversity and communication frequency influence dissimilarity attitudes.Design/methodology/approachThe authors examine language diversity and communication frequency as group‐level antecedents for positive dissimilarity attitudes by use of questionnaire responses from 489 members of academic culturally diverse departments.FindingsThe results showed that communication frequency has strong positive relationships with three variables depicting positive dissimilarity attitudes, namely openness to linguistic, visible and informational diversity. Contradicting our predictions, language diversity had positive associations with all variables portraying positive dissimilarity attitudes. The implications of these findings are discussed in detail.Originality/valueFew prior studies have dealt with the relations between language, communication and dissimilarity attitudes.
Supplier relationship management as a macro business process
Authors: Lambert Douglas M. , Schwieterman Matthew A. 
Published: April 2012

PurposeIncreasingly, supplier relationship management (SRM) is being viewed as strategic, process‐oriented, cross‐functional, and value‐creating for buyer and seller, and a means of achieving superior financial performance. This paper seeks to describe a macro level cross‐functional view of SRM and to provide a structure for managing business‐to‐business relationships to co‐create value and increase shareholder value.Design/methodology/approachIn order to identify the sub‐processes of SRM at the strategic and operational levels as well as the activities that comprise each sub‐process, focus group sessions were conducted with executives from a range of industries. The focus groups were supplemented with visits to companies identified in the focus groups as having the most advanced SRM practices.FindingsThe research resulted in a framework that managers can use to implement a cross‐functional, cross‐firm, SRM process in business‐to‐business relationships.Research limitations/implicationsThe research is based on focus groups with executives in 15 companies representing nine industries and multiple positions in the supply chain, including retailers, distributors, manufacturers and suppliers. While all companies had global operations, only one was based outside of the USA. Nevertheless, the framework has been presented in executive seminars in North and South America, Europe, Asia and Australia with very positive feedback.Practical implicationsThe framework can be used by managers and has been successfully implemented in large corporations. The view of SRM presented involves all business functions, which extends the current thinking.Originality/valueThe framework includes all business functions and was developed with input from executives representing major corporations with global operations.
Evaluation of psychological provision into an acute inpatient unit
Authors: Kerfoot Gemma , Bamford Zandra , Amelia Jones Sarah 
Published: April 2012

PurposeThe aim of this paper is to highlight the challenges in evaluating psychological input into acute wards using more traditional methods; and also to provide an example of how it is possible to evaluate such services capturing outcomes at multiple levels.Design/methodology/approachData were gathered from multiple levels including staff, patients and the wider organisation mainly using self report questionnaires. The paper looks at the impact on satisfaction, service utilisation, development of recovery principles, quality of therapeutic environment and alliance with treatment teams following the introduction of a dedicated psychology team.FindingsThe results show positive trends in patient experiences of the ward environment, alliance with treating teams and staff recovery principles, along with reduced readmission rates and length of stay in hospital. Qualitative data demonstrate the value of the service to both staff and patients.Research limitations/implicationsMuch of the data do not meet the criteria for more sophisticated statistical analysis.Originality/valueThe paper provides an example of evaluation of a contemporary model of service delivery for which there is currently a limited evidence base and looks to stimulate current thinking on the practice of mental health service delivery.
Exploring gender differences in quality of life
Authors: Bonsaksen Tore 
Published: April 2012

PurposeThe purpose of this study is to examine gender differences with regard to physical activity, psychiatric symptoms, and quality of life in patients with severe mental illness. In addition, associations between the variables are to be explored.Design/methodology/approachA cross‐sectional design was employed. Eighteen patients, 12 men and six women, were assessed at admission to hospital with the International Physical Activity Questionnaire, the Hospital Anxiety and Depression Scale, and the WHO Quality of Life‐Bref. Mann‐Whitney U‐tests, Spearman's correlation coefficient, and partial correlation were used in the statistical analyses.FindingsWomen had lower levels of quality of life and trended towards being more depressed than men, whereas men had more global psychiatric symptoms. When controlling for depression in the participants, the bivariate relationships between male gender and higher quality of life were weakened. The findings indicate that the initial association between gender and quality of life may be mediated by depression levels.Practical implicationsWomen with severe mental illness tend to have more depression and lower quality of life than their male counterparts, and combating depression appears to be important for increasing quality of life in women with severe mental illness.Originality/valueThis is the first explorative study of gender differences in hospitalized patients with severe mental illness.
An evaluation of the use of competencies in human resource development – a historical and contemporary recontextualisation
Authors: Stokes Peter , Oiry Ewan 
Published: April 2012

PurposeCompetencies have come to play a central role in a wide range of settings in UK public and private sector contexts. This phenomenon is usually analysed but rarely recontextualised. The purpose of this paper is to identify the epistemological and ontological paradigms on which these approaches are couched in a British historical socio‐cultural context.Design/methodology/approachTo put into light what this alternative perspective on competencies could add to reflection and practice, this paper realizes an in‐depth two‐year ethnographic study (employing participant‐observer methods) of a consultancy delivered training programme for customer service competency based vocational qualification in a water utilities company based in the north of England.FindingsBased on a wide literature review on competencies, the first main result of this paper is to show that many of competencies approaches are underpinned by an empirical, pragmatic and ultimately modernistic, positivistic predilection. In an attempt to reappraise this rigid and highly structured representation of competencies, the paper draws on the resources of critical management approaches and notions of “lived experience”. The main empirical result is that competencies are richer than competencies (especially NVQs) usually suppose it and that critical perspectives are valuable in seeking to address these lacunae.Originality/valueThe paper offers an innovative insight to alternative dimensions of the experience of working with competency frameworks. Overall, a further value of this paper is to provide an assessment and a critique of the experience of competencies and vocational training in the UK. This recontextualisation underlines that competencies are weak at capturing and portraying the rich panoply of multifarious emotions and social interactions that take place in the workplace and everyday job life.
An extension of TAM model with IDT and security/privacy risk in the adoption of internet banking services in Greece
Authors: Giovanis Apostolos N. , Binioris Spyridon , Polychronopoulos George 
Published: April 2012

PurposeThis paper presents an extended technology acceptance model (TAM) with concepts from the innovation diffusion theory (IDT) and customers’ perceived risk, aiming to examine the factors affecting Greek customers’ intentions to adopt internet banking services. Furthermore, several individual differences are examined, with respect to their impact on the formation of customers’ attitude about the pros and cons of the new technology.Design/methodology/approachBased on an empirical study including off‐line banking customers that are familiar with the internet, the authors validate a causal model linking the constructs of the proposed service's compatibility, perceived ease of use, perceived usefulness, perceived security and privacy risk, customers’ demographics and IT competences, with customers’ intentions to adopt internet banking services in the future. Partial least squares procedure was used to analyze 212 cases collected from residential customers via personal interviews using a properly designed questionnaire.FindingsThe results indicated that service compatibility is the key factor, which mostly shapes customers’ behavioural intentions toward internet banking adoption, followed by TAM constructs and perceived risk elements. Moreover, TAM and perceived security and privacy risk constructs partially mediate the relationships between compatibility and customers’ behavioural intentions, while perceived usefulness partially mediates the relationship between perceived ease of use and customers’ intentions. Finally, in terms of the impact of individual differences on customers’ beliefs about internet banking compatibility, value and risk elements, younger, mostly male customers, with adequate previous IT experience who find themselves to be compatible with the new service, are a more promising target group to use internet banking, as an alternative channel to perform their financial transactions in the future.Originality/valueThis study explores the influence of an extended TAM model factors on internet banking adaptation behaviour of Greek customers. The proposed model has never been used in the internet banking context and could be utilised to provide a solid theoretical foundation of the internet banking acceptance case.
The value of LibraryThing tags for academic libraries
Authors: Voorbij Henk 
Published: April 2012

PurposeThe purpose of this paper is to determine the percentage of recently published books provided with tags drawn from LibraryThing for Libraries, the nature of these tags, the relation of the tags with keywords in the record and the percentage of records actually enhanced by tags.Design/methodology/approachA random sample of 600 records from a catalog of a large academic library was examined to determine whether or not they carry tags. A random sample of 160 records was taken to assess their nature and added value for retrieval purposes.FindingsIt was found that: about one third of the records are provided with tags; 80 percent of the tags are subject terms; 50 percent of the subject tags are covered by a keyword in the record; 25 percent are broader than a keyword and another 25 percent are related, narrower or new. Almost 40 percent of the records with tags can be considered as enriched.Research limitations/implicationsIn some cases the determination of the added value required a subjective judgement. It was not examined whether the tags properly reflect the content of the book.Originality/valueUnlike earlier studies, this study is based on a large and random sample. Tags are compared not only with subject headings, but also with other keywords and differences between disciplines are examined.
The effects of WebTrust assurance on consumers' web purchase decisions
Authors: Chang Ruey‐Dang , Fang Chun‐Ju , Tseng Yee‐Chy 
Published: April 2012

PurposeThe purpose of this paper is to examine the effects of WebTrust assurance, issued by Certified Public Accountant (CPA) firms, on web purchase behaviour and to examine such effects provided by different‐sized CPA firms.Design/methodology/approachIn an experiment, several scenarios were manipulated to simulate a number of web purchase environments in which participants make decisions online.FindingsThe results indicate that the WebTrust assurance seal has a significant effect on consumers' web purchase willingness. An “ordering effect” was also found, in that, removing the seal has more impact than obtaining the seal, and an assurance seal issued by big firms has greater impact than one issued by smaller firms.Originality/valueThis study contributes to the existing literature by focusing on an important yet rarely addressed issue of brand assurance services. The paper helps to understand this phenomenon in a global sense. Compared to the student participants used in the previous literature, this experiment provides a practical addition to the prevalent framework of trust in e‐commerce studies. Finally the research went a further step to test whether the web assurance provided by different‐sized auditors affects web consumers' purchase decisions.
Subject librarians' perceptions of institutional repositories as an information resource
Authors: Dorner Daniel G. , Revell James 
Published: April 2012

PurposeThe purpose of this paper is to report on a research project aimed at gaining an understanding of subject librarians' perceptions and promotion of institutional repositories as an information resource for their clients.Design/methodology/approachThe researchers used the five attributes of innovations and the change agent concept, both drawn from Rogers' diffusion of innovations theory, as the basis of semi‐structured interviews with nine librarians, spread equally across the humanities, social sciences, and sciences at three universities.FindingsThe researchers found that subject librarians have varying levels of knowledge about institutional repositories as an information resource and hold both positive and negative perceptions. The librarians perceived institutional repositories to be still underdeveloped, with greatest value for humanities clients and least value for science clients, offering little value to undergraduates, but a good resource for accessing theses.Research limitations/implicationsDue to their current perceptions of the value of institutional repositories, subject librarians are not yet promoting them as an information resource. If institutional repositories are to be successful, library managers must not only ensure that content is being input into the repositories, but also that they are being promoted to library clients as valuable information resources, so that the content is being accessed and used.Originality/valueWhile there has been much research in recent years about institutional repositories, the focus has been predominantly on issues related to motivating individuals to input content into them. This research shows that institutional repositories are not yet being perceived or promoted as a valuable information resource by academic subject librarians, who view them as having varying value to their clients.
Analysis of the Ulrich's Serials Analysis System from the perspective of journal coverage by academic databases
Authors: Jacsó Péter 
Published: April 2012

PurposeUlrich's Serials Analysis System (USAS) is based on Ulrich's Periodical Directory which has been an essential resource about periodical publications for 80 years, first in print, then later in CD‐ROM and online versions. The purpose of this paper is to analyse the content and software features of USAS, based on tests made between July 2011 and January 2012.Design/methodology/approachIn addition to depicting the overall profile of USAS, special emphasis was given to marketing‐focused and marketing‐related journals, and their coverage in academic multidisciplinary and business databases.FindingsIn light of the apparently everlasting library budget crises, the incessant increases in the subscription costs of journals and database licensing, and – on the positive side – the impressive growth of full text digital availability of journals through various sources, it was found that USAS can be a great asset in discovering alternatives, negotiating prices, and making educated decisions in collection development, as well as in reference services.Originality/valueThe paper presents an analysis of the Ulrich's Serials Analysis System from the perspective of journal coverage by academic databases.
The Independent Commission on Youth Crime and Antisocial Behaviour: fresh start or false dawn?
Authors: Goldson Barry 
Published: April 2012

PurposeIn 2010, “The Independent Commission on Youth Crime and Antisocial Behaviour” published a major report. This paper critically assesses the report by placing it within a context of juvenile/youth justice policy reform extending over the last 50 years.Design/methodology/approachThe paper is based upon national and international policy analysis and comparative research.FindingsIn recent years the persistent politicisation of youth crime and an obsession with “tough” responses to child offenders in England and Wales have produced one of the most problematic youth justice regimes in the Western world. Against this backdrop the report of the Independent Commission on Youth Crime and Antisocial Behaviour is designed to influence policy reform. By drawing on an international evidence base, this paper assesses the merits of the Commission's proposals and the extent to which they signify a “fresh start” or a “false dawn”.Originality/valueThe paper argues that international evidence, alongside the provisions of both global and pan‐European human rights standards, provides a compelling case for raising the age of criminal responsibility in England and Wales, for developing youth justice policy and practice in accordance with the principle of minimum necessary intervention and for abolishing prison service and private sector penal custody for children and young people.
The age of criminal responsibility: developmental science and human rights perspectives
Authors: Farmer Elly 
Published: April 2012

PurposeThe minimum age of criminal responsibility (MACR) was set at ten years old in 1963. Since then a deeper appreciation of children's rights and understanding of their unique capabilities and experiences has been gained. This paper seeks to examine the implications of these developments for our understanding of this MACR.Design/methodology/approachResearch is reviewed that illuminates questions about children's culpability, their competence to participate in the criminal justice system (CJS) and the consequences of criminalising them at a young age. Recent understandings of how children's rights apply to the MACR are also summarised.FindingsDevelopmental science and human rights perspectives are inconsistent with a MACR no younger than 12 years.Originality/valueThe paper is one of the first to extensively apply developmental science research to the MACR. The author finds that although a just and rehabilitative CJS may be achievable in the case of most adolescent defendants, this is an unrealistic goal for younger children who instead require a welfare‐based system that addresses underlying causes of antisocial behaviour, facilitates accountability and ensures child protection.
Conceptualising care for childhood obesity: a three‐world view
Authors: Pratt Keeley J. , Lamson Angela L. , Lazorick Suzanne , Parker White Carmel , Collier David N. , White Mark B. , Swanson Melvin S. 
Published: April 2012

PurposeThis review paper seeks to conceptualise childhood obesity through clinical, operational, and financial procedures. It informs multiple disciplines about: the trajectory of paediatric obesity and current recommendations; the trends in the clinical, administrative/policy and financial worlds of paediatric obesity; and discusses commonly misunderstood collaborative terms.Design/methodology/approachThe paper is based on analysis of national and international policy documents and research papers in the field.FindingsPaediatric obesity treatment teams, programmes, and providers could all benefit from a document that bridges the disciplines of medicine, other professions, and financial management. A family centred, multidisciplinary approach is necessary at all stages of obesity treatment care and the three‐world model discussed is helpful in achieving this. The clinical, operational, and financial aspects of the service need to be integrated in a way that reduces the barriers to accessing services.Originality/valueThe paper combines perspectives from different service sectors: clinical, operational, and financial. To facilitate interdisciplinary cooperation, it offers common definitions of terms that often have different meanings for those involved.
Devolution and change since the Children Act 1989: new directions in Wales
Authors: Pithouse Andrew 
Published: April 2012

PurposeThis paper aims to critically examine the idea that devolution in Wales, compared with England, brings a decisive shift in the delivery of children's services and, by extension, challenges our assumption that the Children Act 1989 remains as a primary unifying force in child welfare legislation.Design/methodology/approachThe paper primarily addresses those matters pertaining to public law under parts III‐V of the Act that give force to core functions within the personal social services in Wales and England. It looks at the Act from the viewpoint of devolution in Wales.FindingsThe evolution of services, new policy frameworks and changes to the UK political architecture since the implementation of the Act have transformed the delivery of children's services. The 1989 Act remains prominent but such changes have brought a very different shape and purpose to the occupational world in which the Act was first launched in Wales and England.Originality/valueThe paper shows that it is much less clear if the 1989 Act can be “read off” today – as perhaps it could when it was first enacted – as an inclusive encoding of what local authorities and their partners should and must do for children.