bluuebunny/crossref_metadata_2025_split huggingface dataset:
Intellectual capital in Spanish public universities: stakeholders' information needs
Authors: Ramírez Córcoles Yolanda , Santos Peñalver Jesús F. , Tejada Ponce Ángel 
Published: July 2011

PurposeThis paper aims to demonstrate the need for universities to include information on intellectual capital in their accounting information system.Design/methodology/approachAn empirical study was conducted to discover the extent to which the different users of university accounting information are now demanding information concerning intellectual capital in order to make the right decisions. To this end a questionnaire was designed and sent to all the members of the Social Councils of Spain's public universities.FindingsThe findings show the opinion of university accounting information users regarding the need for universities to publish information on their intellectual capital in order to make the current model of university accounting information more relevant.Practical implicationsThe results of this research show the intangible elements about which universities should provide information in order to satisfy their users' new information demands.Originality/valueNo previous research in this area has been conducted for Spanish universities. This paper brings new expertise regarding the traditional information supplied by universities, which needs to be extended to include information on intellectual capital. Giving users access to a type of information that is relevant for good decision‐making constitutes a healthy exercise in transparency for universities.
Applying activity‐based costing approach for construction logistics cost analysis
Authors: Fang Yuan , Ng S. Thomas 
Published: July 2011

PurposeConstruction materials take up a significant proportion of the total construction cost. Without careful planning and controlling on the flow of construction materials, it is possible that the cost of materials may increase unnecessarily. In view of that, this paper aims to examine whether the development of logistics cost analysis can help determine suitable logistics strategies for a project which involves the use of bulky components like precast concrete units.Design/methodology/approachThe cost elements incurred during the logistics process of precast components from the supplier's yard to the construction site are first identified through the activity‐based costing (ABC) approach. Under each element, the resources necessary to fulfil the specific element are analysed. By representing those cost components through the cost functions, simulations can be carried out to determine the logistics cost under different logistic scenarios.FindingsThrough the ABC approach, the resources consumed can be traced back to the consuming activity and subsequently to a particular cost element. More importantly, the results indicate that the simulation model can identify a logistics option which would result in the lowest logistics cost without affecting the construction schedule.Originality/valueThis paper should help increase understanding of managers and planners on construction logistics activities and their related costs so as to increase their bid competitiveness and/or improve the chance of success at the construction stage by minimising the construction logistics cost.
Innovation performance of construction enterprises
Authors: Na Lim Jay , Peltner Frank 
Published: July 2011

PurposeThe complex interactions between firm‐ and industry‐specific factors within a national context and their impacts on innovation often hinder construction enterprises' efforts in optimising their innovation performance. The purpose of this paper is to employ the Cobb‐Douglas empirical production model to develop an innovation production function that illustrates the input and output factors relating to the innovation performance of construction firms.Design/methodology/approachApplying these factors to a dataset comprising economic and innovation statistics over 20 years for Germany and Singapore, regression analyses were conducted to investigate the critical resources that contribute to the innovation performance of German and Singaporean construction firms.FindingsThe findings indicated that the maturity of the innovation landscape in Germany cultivates the strength of German construction firms in developing unique firm‐specific resources that pushes their competitiveness edge. In Singapore, construction firms' dependence on the nation's basic science and technology research leads to weak firm dynamics and innovation capabilities.Originality/valueIt is recommended that in Singapore, the government should focus on the strength of their relationships with construction enterprises to aid the development of construction firms' R&D capabilities. The primary recommendation for both German and Singapore construction firms is to develop a system of knowledge documentation and distribution that facilitates systematically reapplications of know‐how, enabling construction firms to develop sustainable competitiveness through unique knowledge assets.
Research in marketing and entrepreneurship: a retrospective viewpoint
Authors: Hills Gerald E. , Hultman Claes 
Published: July 2011

PurposeThe purpose of this paper is to reflect upon 13 years of the Journal of Research in Marketing and Entrepreneurship and developments in the field over that period.Design/methodology/approachThe authors reflect upon the past and future of the marketing and entrepreneurship discipline.FindingsThere is an abundance of important research questions to fuel faculty and PhD student research for years to come.Originality/valueThis paper has value as a reflective piece which goes on to pose research questions of the future.
Best address: the use of innovative marketing in the real estate industry
Authors: Jeanine Meyers Yuvay , Harmeling Susan S. 
Published: July 2011

PurposeThis paper seeks to explore the successful entrepreneurial marketing communications done by a small, residential real estate firm, Best Address® LLC, in Washington, DC (USA). The goal of the study is to develop an understanding of best practices used by this firm that can translate into marketing tactics used by other small businesses.Design/methodology/approachQualitative research was conducted to investigate the tactics used by Best Address® LLC along with an extensive academic literature search to provide support for the study's findings.FindingsThe service quality portrayed by the firm's marketing communication efforts were examined and the key tactics used by this firm were categorized into three areas that fall in line with previous research on successful entrepreneurial marketing strategy. This paper concludes by presenting a theoretical model that conceptualizes service quality as a function of the marketing communications efforts executed by a firm in hopes of guiding entrepreneurs' activities towards positive consumer affect.Practical implicationsThis study highlights how Best Address® LLC differentiates itself from its much larger competitors and provides key insights for successful entrepreneurial marketing strategy in the residential real estate business.Originality/valueAlthough there is a stream of academic literature regarding entrepreneurial marketing, there are few cases such as this one that present the marketing communications tactics successfully used by a small firm. Entrepreneurs hoping to venture into the real estate industry would benefit from the findings of this study.
The impact of product management on SME firm performance
Authors: Roach David C. 
Published: July 2011

PurposeThis study seeks to address a gap in the literature by investigating product management (PM) as a set of firm‐level activities, distinct from the behaviours embedded within the market orientation (MO) construct. This research establishes PM as a set of organizational activities, which lie at the boundary between the traditional functions of the firm.Design/methodology/approachA model is proposed and tested using a heterogeneous sample of 316 Canadian small and medium‐sized enterprises, where PM mediates the relationship between MO and firm performance. Data were analyzed using a partial least squares, structural equation model.FindingsPM behaviour is found to fully mediate the MO – firm performance relationship. Two of the three PM constructs, namely channel analysis/support and market/technical integration account for this effect.Research limitations/implicationsThese results support the PM literature, which infers that more emphasis on external boundary spanning activities and internal coordination should positively influence firm performance. Limitations include the heterogeneous nature of the sample, time frame and geographic bias.Practical implicationsManagerial implications include the establishment of an empirical link between PM practices and how firms ultimately perform. This could assist practitioners in enhancing coordination activities between the marketing and technological factions within the organization.Originality/valueThis research establishes PM as a set of activities, which lie at the boundary between the traditional functions of the firm. These activities are found to fully mediate the MO – firm performance relationship and introduce the hereto untested link between PM and firm performance.
Speculative expectations and financial instabilities: when the competitive environment matters
Authors: Parnaudeau Miia 
Published: July 2011

PurposeStrategic decisions taken during financial instability periods are directly influenced by the competitive environment in which actors are evolving. In the highly financialized context in which they proceed, firms are moving in a half light. The rational expectations hypothesis no longer stands relevant when the information made available to actors is incomplete. The aim of this paper is to discuss how in such a situation, firms and banks interact using uncertain profit expectations, and then feed financial crises.Design/methodology/approachThe paper pinpoints the key role played by a competitive environment on firms' and banks' strategic governance, by discussing a cognitive or experience linked expectations model. It then focuses on the free play of behavior in these enhanced competitive spaces.FindingsOnce admitted the irrelevancy of the rational expectations hypothesis, an optimal way of characterizing expectations under uncertainty is proposed. This solution helps to illustrate how the free play of banks and firms in today's enhanced competitive spaces generate systematic escalations on the markets.Originality/valueFinancial governance would gain more from being steered towards a more explicit consideration of speculative behaviors: the cognitive or experience linked expectations model proposed in this paper is a first attempt to discuss this question.
Banking ethics
Authors: Paulet Elisabeth 
Published: July 2011

PurposeSince the 1980s, the global financial system has faced several crises that have led regulators to consider new conjectural and structural problems. These crises (new technology bubbles, the sub‐prime crisis …) have led economists and financial analysts to the following conclusions. First of all, systemic risk has increased during the last 30 years, which had led regulators to devise rules to evaluate information more efficiently. Second, the recent collapse of stock markets despite the national rescue measures shows the importance of preventative procedures. The third point is that aggressive capitalism has demonstrated its limits. The aim of this paper is to show that regulation is a necessary but not sufficient condition to ensure the efficiency of banking institutions, financial markets and the management of companies.Design/methodology/approachThrough the analysis of the Swiss banking sector, the paper provides an insight for banks to satisfy social pressure on more ethical behavior. This case could be an example for another functioning for financial institutions.FindingsBy refocusing on their core business, banking institutions will be capable of realizing profit and creating value for the community.Practical implicationsThe arguments discussed in this paper could be of interest both for professionals and academics willing to solve the antagonism between profit and ethics: profit can be compatible with social value added.Originality/valueBanking and finance is not “an ethics free zone”. By changing their behavior, banks can improve their credibility on the market and renew the confidence towards clients.
Can the WTO judges assist the development agenda?
Authors: Ezeani Elimma C. 
Published: July 2011

PurposeThe purpose of this paper is to examine the critical issue of legal interpretation on the “development question” as they arise before WTO panels and Appellate Body, in view of the benefits inherent in a more‐rounded consideration of the development needs and concerns of WTO developing country Member States.Design/methodology/approachThe introduction sets out the background to the challenges of developing countries in utilising the dispute settlement process effectively and using existing support. By analysing relevant cases, Section 2 analyses the “development question” and how it has been so far considered in legal interpretation. Section 3 addresses WTO jurisprudence on development, examining situations wherein “development” arises in the course of WTO dispute settlement. An examination as to how this aspect of WTO jurisprudence may be revisited including the potential aid of trade policy review mechanisms, and procedures for enforcement is then undertaken. It concludes on the position that the WTO judicial review process can work better by providing the much‐needed balance between binding global trade rules and the domestic progress of its developing country membership at the level of dispute settlement.FindingsThis paper establishes the importance of recognising and addressing the fact that core challenges and concerns facing developing countries can and should be factored into the legal interpretation of issues in dispute settlement.Originality/valueA decisive enquiry into WTO development jurisprudence, this paper addresses developing country capacity to pursue the legal opportunities promised by the WTO dispute settlement mechanism, and how this can be redressed.
Coaching and the link to organizational performance: an HR perspective on how to demonstrate return on investment
Authors: Walker‐Fraser Alison 
Published: July 2011

PurposeThe purpose of this paper is to provide insight into return on investment (ROI) metrics for coaching, from a human resource (HR) perspective.Design/methodology/approachThe paper provides a viewpoint on the coaching and organizational performance field drawing on qualitative research from HR professionals in the UK and Western Europe.FindingsA broad definition of ROI can include a range of qualitative and quantitative measurements that demonstrate business impact. A balanced scorecard approach provides a framework for a strategic system of coaching‐organizational learning. Coaching and ROI may be perceived as an investment opportunity.Originality/valueThe paper provides an overview of perceptions of HR professionals on the relationship of coaching to organizational performance and the context of ROI.
Interview with Professor Bob Garratt, author of The Fish Rots from the Head
Authors: by Juliet Harrison Interview 
Published: July 2011

PurposeThe purpose of this paper is to provide an interview with Bob Garratt, author of The Fish Rots from the Head. Bob has consulted internationally for over 25 years on five of the six continents. He is known for his discreet work on corporate governance; board review and development; director mentoring; top team development; and strategic thinking.Design/methodology/approachThis briefing is prepared by an independent interviewer.FindingsBob Garratt discusses his reasons for revising of his bestselling book, and how the role of the board needs to function within an organization, in order to get the best from the business and have long‐term success.Practical implicationsThe paper provides strategic insights and practical thinking that have influenced some of the world's leading organizations.Social implicationsThe paper provides strategic insights and practical thinking that can have a broader social impact.Originality/valueBob comes from a background where organizational learning and development are underpinned by the rigor action learning and the blending of human behavior with the feedback mechanisms of cybernetics. Bob wrote the first book called The Learning Organization in 1986 and has experience working with large‐scale organizational changes in the engineering, financial services, defense electronics and non‐profit sectors as well as in government.
China's exports in a world of increasing oil prices
Authors: Gangnes Byron S. , Ma Alyson C. , Van Assche Ari 
Published: July 2011

PurposeThis paper aims to examine the impact of oil prices on trade's sensitivity to distance. Furthermore, it seeks to investigate if the nature of trade and the type of goods have a mediating role on the oil prices' impact on trade.Design/methodology/approachA set of gravity models are estimated on a unique panel dataset from China Customs Statistics that reports trade by customs regime (processing trade vs non‐processing trade) and by transportation mode (air vs sea) for the years 1988‐2008.FindingsHigher oil prices increase the sensitivity of China's exports to distance. This effect is especially pronounced for processing exports, where goods cross borders multiple times. On the other hand, it is smaller for exports shipped by air. While these results are statistically significant, their economic effects are relatively small. This paper estimates that the quadrupling of oil prices between 2002 and 2008 has increased the elasticity of Chinese exports with respect to distance by a mere 5‐7 per cent.Social implicationsThe surge of oil prices in recent years has led to speculation that rising transportation costs could end the period of dramatic world trade growth – in the words of Rubin, “[…] Your world is going to get a whole lot smaller.” This paper suggests that this concern is overstated.Originality/valueThis is the first paper that estimates the mediating role that the nature of trade and the type of goods play on trade's sensitivity to distance.
Profiling contemporary marketing practices in Bangladesh
Authors: Shahriar Ferdous Ahmed , Hossain Shahid 
Published: July 2011

PurposeThe purpose of this paper is to explore how different types of firms relate to their markets in terms of contemporary marketing practices (CMP) in an emerging country, Bangladesh. Additionally, the paper also examines the various marketing performance measures used by Bangladeshi firms.Design/methodology/approachThe CMP survey was used on 165 marketing managers chosen from a range of industrial sectors as a basis for data collection. Data were analyzed using cluster analysis and other descriptive statistics.FindingsThe study found that a pluralistic marketing approach is predominant among the majority of the Bangladeshi firms, while few other firms also practise transactional marketing. Results also reveal that Bangladeshi firms apply a blend of performance indicators rather than relying on specific financial‐ or client‐based measures to evaluate business success.Research limitations/implicationsThe present study provides a benchmark for future studies on CMP in emerging/developing countries and inspires further research designed to deepen understanding about how marketing is practised in emerging markets and how they may differ from developed markets.Originality/valueSince very few studies have been conducted regarding CMP by incorporating both business‐to‐business and consumer goods/services firms for a specific country into an emerging market, this study adds a new dimension to the horizon of CMPs.
An empirical investigation of foreign direct investment and economic growth in SAARC nations
Authors: Srinivasan Palamalai , Kalaivani M. , Ibrahim P. 
Published: July 2011

PurposeThis paper aims to investigate the causal nexus between foreign direct investment (FDI) and economic growth in SAARC countries.Design/methodology/approachJohansen's cointegration test was employed to examine the long‐run relationship between foreign direct investment and economic growth in SAARC countries. Besides, the vector error correction model (VECM) was employed to examine the causal nexus between foreign direct investment and economic growth in SAARC countries for the years 1970‐2007. Finally, the impulse response function (IRF) has been employed to investigate the time paths of log of foreign direct investment (LFDI) in response to one‐unit shock to the log of gross domestic product (LGDP) and vice versa.FindingsThe Johansen cointegration result establishes a long‐run relationship between foreign direct investment and gross domestic product (GDP) for the sample of SAARC nations, namely, Bangladesh, India, Maldives, Nepal, Pakistan and Sri Lanka. The empirical results of the vector error correction model exhibit a long‐run bidirectional causal link between GDP and FDI for the selected SAARC nations except India. The test results show that there is a one‐way long‐run causal link from GDP to FDI for India.Research limitations/implicationsThis paper employed annual data to examine the causal nexus between FDI and economic growth. Therefore, researchers are encouraged to test the FDI‐growth relationship further by using quarterly data.Practical implicationsThe SAARC nations should adopt effective policy measures that would substantially enlarge and diversify their economic base, improve local skills and build up a stock of human capital recourses capabilities, enhance economic stability and liberalise their market in order to attract as well as benefit from long‐term FDI inflows.Originality/valueThis paper would be immensely helpful to the policy makers of SAARC countries to plan their FDI policies in a way that would enhance growth and development of their respective economies.
The effect of income smoothing on the informativeness of stock price
Authors: Salehi Mahdi , Bashiri Manesh Nazanin 
Published: July 2011

PurposeThe purpose of this paper is to investigate whether income smoothing does indeed improve the informativeness of stock prices about firms' future earnings and cash flows. Also an approach to studying the effects of income smoothing is presented.Design/methodology/approachThis study uses data from 1992‐2006 and runs regressions on each of the 560 industry‐year cross‐sections. The data compiled from the financial statements of firms were collected for each year available from the Tehran Stock Exchange database. Income smoothing is defined as the management of accruals to reduce time‐series variation in income, and uses a cross‐sectional version of the Jones model, modified by Kothari, Leone and Wasley. Smoothing is measured as the variation of net income relative to the variation in CFO, or the correlation between changes in accruals and changes in CFO. Informativeness is measured as the coefficient on future earnings (cash flows) in a regression of current stock return against current and future earnings (cash flows and accruals).FindingsThe findings suggest that income smoothing enhances the information content of the effect of stock price on future earnings, thus improving the ability of market participants to make informed decisions about the allocation of capital resources.Originality/valueAlthough previous research on the subject of income smoothing in an emerging market has been documented, its effect on stock prices efficiency is largely unknown. Thus, this paper presents an approach to studying the effects of income smoothing and the knowledge that the ability to manage earnings could improve stock prices efficiency could be useful for academics and policymakers in this market.