bluuebunny/crossref_metadata_2025_split huggingface dataset:
Global remedies for local needs
Authors: Sharma Umesh , Lawrence Stewart 
Published: November 2009

PurposeThis paper aims to extend the literature on public sector reforms in less‐developed countries in the Pacific. It seeks to examine the roles of accounting and control systems in the reforming of two public sector organisations in Fiji: a process that was demanded by international financial agencies. The impacts of the reforms on the local population are also considered.Design/methodology/approachThe case study method is employed. The empirical evidence is interpreted using Laughlin's, and Greenwood and Hinings's frameworks. The empirics are used to flesh out the skeletal model with specific cultural and political issues particular to Fiji.FindingsEmpirical evidence from two public sector organisations in Fiji that underwent structural reforms is used to illustrate the difficulties of transformation; and how the Fijian people's needs were not met for the purpose for which the organisations were established.Research limitations/implicationsAlthough this study is limited to two public sector enterprises in Fiji, it provides valuable insights into one country's public sector enterprises, and offers a platform for similar studies in other countries.Practical implicationsThe case studies show the limitations of the introduction of private sector managerialism into state‐sector organisations. There are implications for state sector organisations in Fiji and elsewhere in the Pacific.Originality/valueThe paper adds to the literature of developing countries. There are cultural and political influences specific to Fiji that trigger resistance to change from public service values to commercial business norms. Such cultural and political influences may not be so pertinent in western industrialised countries.
Maori development: “accounting”, “accountability” and participation in the accountancy profession
Authors: McNicholas Patty 
Published: November 2009

PurposeThis paper aims to provide a debate piece on recent approaches to Maori development and the participation of Maori in the accountancy profession.Design/methodology/approachThe paper considers the relationship between “accounting”, “accountability” and cultural identity for those Maori wanting a career in accountancy.FindingsThe paper finds that, while Maori accountants have made some progress as members of the profession, they remain statistically unfavoured in terms of participation.Originality/valueThe paper raises challenging questions about whether the profession should provide Maori accountants with the opportunity to develop approaches based on their own priorities and culture to assist in building the capacity and capability of Maori organisations and Maori accountants as service professionals, thereby making a valuable contribution to Maori development.
Bringing together local and metropolitan approaches in Pacific research
Authors: Nero Karen L. 
Published: November 2009

PurposeProtocols that should apply for research in Pacific settings are a current topic of debate. A significant theme is that such research is cross‐cultural and entails integrating local and metropolitan research approaches. This paper aims to take up this theme.Design/methodology/approachA current Pacific Health Research Framework devised for use in Aotearoa New Zealand is appraised, using results of two case projects, which took place in about 1980 – a population census and oral history project – in what is now the Republic of Palau in the Western Caroline Islands. In each study, Palauan and social scientific research methods and protocols were adapted in order to ensure that indigenous expectations and world‐views were represented.FindingsThe methods and protocols used in the two Palau studies reflect elements in the framework that is appraised. Apparent, even at the time, was that the locally designed census raised issues of whether metropolitan occupation categories appropriately account for economic production in ways reflecting Palauan understandings. This contrasted with inferences available from a parallel analysis using International Labour Organisation (ILO) census categories of a metropolitan nature. The oral history project raised similar issues. The framework is useful for researchers working in Pacific settings.Originality/valueThe paper notes that the ILO categories are still in use nearly 30 years later. This poses such questions as: how can international and local researchers better record and analyse the monetary and non‐monetary productivity of Pacific nations, given the size of their so‐called “subsistence” economies? It is also noted that the current system of national accounts protocols recognises the informal economy as a subsector within the household sector economy; and suggests that, as so many of the world's peoples depend on this informal economy, the worldwide challenge is to define the sector and subsector and to design tools for data collection and analysis that capture these activities and support comparative studies. Furthermore, that such a challenge requires genuine cross‐cultural research in which local and metropolitan approaches are integrated.
Start‐up subsidies in East Germany: finally, a policy that works?
Authors: Caliendo Marco 
Published: November 2009

PurposeThe purpose of the paper is to estimate the effectiveness of two start‐up programs (bridging allowance and start‐up subsidy) in East Germany.Design/methodology/approachUsing a combination of administrative data from the Federal Employment Agency and a follow‐up survey (for roughly 1,300/1,000 participants/non‐participants), the analysis is based on the conditional independence assumption. Kernel matching estimators are applied to estimate the treatment effects and test the sensitivity of the results using a conditional difference‐in‐differences approach.FindingsAt the end of the observation period both programs are effective: unemployment rates of participants are lower, and employment rates and personal income are higher when compared to non‐participants. Additionally, first descriptive evidence of the additional employment effects through direct job creation is presented, which is quite significant for the bridging allowance and negligible for participants in the start‐up subsidy.Research limitations/implicationsParticipants in the start‐up subsidy are in their third year of participation at the end of the observation period and mostly still receive further support (although at a reduced rate). Therefore, the results for this program have to be treated as preliminary.Practical implicationsIn contrast to other active labor market programs that have been evaluated recently (including job‐creation schemes and vocational training programs) this paper finds considerable positive effects for start‐up subsidies. Hence, programs aimed at turning the unemployed into entrepreneurs may be a promising strategy in East Germany.Originality/valueThis is one of the first studies that allows inferences to be drawn about the effectiveness of start‐up programs in East Germany. Most previous studies on the effectiveness of active labour market policies in the Eastern part of Germany neglected these programs.
Impacts of minimum wages: a microdata analysis for the German construction sector
Authors: König Marion , Möller Joachim 
Published: November 2009

PurposeIn 1997 minimum wages were introduced in the West and East German construction sector. The purpose of this paper is to analyze their impact on wage growth and employment retention probability of affected workers.Design/methodology/approachFollowing a difference‐in‐differences approach the paper proposes a method to identify the effects of this quasi‐experiment despite the lack of information on working hours in the large panel microdata. The method determines the size of the treatment and control group by the maximum likelihood criterion.FindingsAll results show positive wage growth effects of the minimum wage regulation in both parts of the country. When it comes to employment effects, the results clearly differ between the two parts of the country. The employment effects are negative for East Germany and positive for West Germany, although the latter are not always statistically significant.Research limitations/implicationsAlthough there is a limit to the simple transferability of the results for the construction sector to other industries, the study provides some useful insights for this country concerning reactions to the minimum wage. This is the first paper analyzing the effect of minimum wages in Germany using microeconometric methods.Practical implicationsAs the minimum wage in the East German construction sector was much higher in relation to the median wage than in West Germany, a tentative conclusion of the different employment results might be that the trade‐off between increasing wages for low‐paid workers and the danger of job losses does not exist in this case if minimum wages are moderate.Originality/valueThis paper provides valuable information on the impact of wage growth and employment retention probability in Germany.
PASS: a new panel study for labour market research
Authors: Trappmann Mark , Christoph Bernhard , Achatz Juliane , Wenzig Claudia 
Published: November 2009

PurposeThis paper aims to introduce a new large‐scale panel study (“PASS”) for research on the labour market, the welfare state and poverty that combines a sample of 6,000 recipient households with an equally large sample of the general population.Design/methodology/approachThe authors show how research goals and the specific population of the survey are accounted for in a tailored survey design.FindingsThe authors point the reader to new research potential created by the new study. The new potential is mainly derived from the sampling design (large recipient sample combined with a population sample), the direct measurement of poverty by a deprivation index, the detailed measurement of the migratory background, additional information (like attitudes, search intensity) for models of recipiency dynamics, and the linkage of the survey data with administrative data.Originality/valueThe data set described fills a major gap in the data‐infrastructure available for labour‐market research. From a methodological point of view it presents an innovative sampling design.
The performance effect of HRM and TQM: a study in Spanish organizations
Authors: Jiménez‐Jiménez Daniel , Martínez‐Costa Micaela 
Published: November 2009

PurposeThe purpose of this paper is to look at human resource management (HRM) as a key element in the implementation of total quality management (TQM). This paper empirically tests the HRM practices that best fit this philosophy.Design/methodology/approachThe results of an empirical study of 706 companies are analyzed using structural equation methodology. The practices that are used to construct the framework for analysing approaches to HRM are based on a literature review.FindingsThe results show that the alignment of the orientation towards quality and the approach to HRM is statistically significant for the utilization of the HRM system. The results also support the hypothesis that both TQM and HRM practices have a positive effect on performance.Research limitations/implicationsA cross‐sectional analysis is applied, so it is necessary to be cautious in conclusions regarding causality. Single informants are used as the source of information. Although the use of single informants remains the primary research design in most studies, multiple informants would enhance the validity of the research findings.Practical implicationsPractitioners must bear in mind the fundamental role of human resource management in the pursuit of long‐term total quality management. Companies should look for a set of HRM practices congruent with TQM, rather than using individual practices. A strategic perspective to HRM supports these results.Originality/valueThere is little empirical evidence to support the effect that HRM can have on TQM implementation and most papers focus only on distinct HRM practices. This paper provides an insight into the issues involved in the development of HRM practices oriented to TQM. It examines the relationships among HRM practices, TQM and organizational performance.
Empirical evidence of RFID impacts on supply chain performance
Authors: Visich John K. , Li Suhong , Khumawala Basheer M. , Reyes Pedro M. 
Published: November 2009

PurposeThe purpose of this paper is to investigate the actual benefits of radio frequency identification (RFID) on supply chain performance through the empirical evidence.Design/methodology/approachThe research reviews and classifies the existing quantitative empirical evidence of RFID on supply chain performance. The evidence is classified by process (operational or managerial) and for each process by effect (automational, informational, and transformational).FindingsThe empirical evidence shows that the major effects from the implementation of RFID are automational effects on operational processes followed by informational effects on managerial processes. The RFID implementation has not reached transformational level on either operational or managerial processes. RFID has an automational effect on operational processes through inventory control and efficiency improvements. An informational effect for managerial processes is observed for improved decision quality, production control and the effectiveness of retail sales and promotions coordination. In addition, a three‐stage model is proposed to explain the effects of RFID on the supply chain.Research limitations/implicationsLimitations of this research include the use of secondary sources and the lack of consistency in performance measure definitions. Future research could focus on detailed case studies that investigate cross‐functional applications across the organization and the supply chain.Practical implicationsFor managers, the empirical evidence presented can help them identify implementation areas where RFID can have the greatest impact. The data can be used to build the business case for RFID and therefore better estimate ROI and the payback period.Originality/valueThis research fills a void in the literature by providing practitioners and researchers with a better understanding of the quantitative benefits of RFID in the supply chain.
Electroless copper plating and surface characterization of thermoplastic PPO based printed circuit boards
Authors: Laine‐Ma Teija , Ruuskanen Pekka , Kortet Satu , Karttunen Mikko 
Published: November 2009

PurposeThe adhesion between electroless copper and a substrate is one of the most important factors in the reliability of thermoplastic printed circuit boards. The purpose of this paper is to investigate the effects of mechanical grinding and acid etching of thermoplastic substrate materials on the adhesion of copper deposited by an electroless copper plating process. The base material of the test substrates was a new high temperature thermoplastic polyphenylene oxide (PPO) compound.Design/methodology/approachThe effects of pre‐treatment on plastic surfaces are analyzed by the following methods: Fourier transform infrared (FTIR), SEM, the Dyne surface energy test and the surface roughness test. The adhesion between electroless copper and thermoplastic substrate is measured with a peel strength test.FindingsThe results showed that mechanical grinding of the substrates significantly increased adhesion but the highest adhesion is gained by using an acid etch treatment before electroless plating. These results indicated that adhesion between copper and the substrates was not directly proportional to the roughness and surface energy values.Originality/valueThe conventional sweller/desmear treatment used in a printed circuit board factory for pre‐treating epoxy based laminates prior to electroless plating is not suitable for these PPO compound boards. The copper adhesion is adequate when the substrates are etched with sulphuric acid/chromate solution. In that case the bonding between the metal layer and the plastic surface is stronger than the bondings between the polymer chains of the thermoplastic material. The adhesion mechanism of electroless copper in these mechanically abraded samples is mechanical interlocking of metal particles.
Assembly of flexible RFID tag inlays with anisotropic conductive paste (ACP)
Authors: Cai Xiong‐hui , An Bing , Wu Feng‐shun , Wu Yi‐ping 
Published: November 2009

PurposeThe purpose of this paper is to accomplish the low cost mass‐production of flexible radio frequency identification (RFID) tag inlays.Design/methodology/approachAn anisotropic conductive paste (ACP) is prepared by mixing uniform micro‐sized spherical conductive particles, latent curing agent and other additives into a thermoset epoxy resin. RFID tag inlays are assembled with the paste through flip‐chip technology. The microstructural analysis of bonded joints, bond strength testing, and high‐temperature and humidity aging testing are employed to evaluate the performance of the inlays.FindingsIt was found that the chips are hard assembled on the antennae by the ACP. Flexible RFID tag inlays assembled using the presented method have good reliability when working under high frequency (13.56 MHz) conditions.Research limitations/implicationsThe method presented is a promising new way for packaging flexible RFID tag inlays with ACP. Through the use of flip‐chip technology, large‐scale production is possible with low manufacturing costs.Originality/valueThe paper details a simple way to prepare an anisotropic conductive paste and to assemble flexible RFID tag inlays. The technique uses flip‐chip technology with the paste as the electrical and mechanical interconnection material. It presents a simple and fast method of assembly for flexible RFID tag inlays on a large‐scale with low cost.
High quality laser cutting of electronic printed circuit board substrates
Authors: Wang X.C. , Zheng H.Y. 
Published: November 2009

PurposeThe purpose of this paper is to discuss laser cutting of FR4, and BT/Epoxy‐based PCB substrates with 355 nm DPSS UV laser.Design/methodology/approachThe effects of various laser conditions such as scanning speed, assisting gas, repetition rate and interval between scans on the heat affected zone (HAZ) and charring are studied. The quality and morphology of laser cut PCB substrates are analyzed with optical microscopy, and scanning electron microscopy (SEM). Also, the laser cut PCB substrates are evaluated by humidity testing and thermal cycle testing.FindingsMulti‐pass cutting at high scanning speed, with O2 assist gas was found to be able to achieve high quality cutting with little charring. It was also found that a certain time interval between scans and higher repetition rates led to a reduced heat affected zone and less charring.Originality/valueThis paper demonstrates high quality laser cutting of PCB substrates with no delamination, little charring and minimum HAZ. The developed process has important potential applications in the electronics industry.
Information technology security management concerns in global financial services institutions
Authors: Ifinedo Princely 
Published: November 2009

PurposeThe purpose of this paper is to add a layer of understanding to a previous survey of information technology (IT) security concerns and issues in global financial services institutions (GFSI).Design/methodology/approachThis paper uses data obtained from a secondary source. The dimensions of national culture used in this paper come from Hofstede's work. Two analyses are performed on the data. First, a non‐parametric test is conducted to determine whether there are significant differences on the 13 IT security concerns when the dimensions of national culture are used to group responses. Second, a correlation analysis is carried out between the study's variables.FindingsFirst, the results indicate that the dimensions of national culture are not statistically important in differentiating responses and perceptions of IT security concerns across GFSI. Second, some of the dimensions of national culture are found to have significant correlations with a few of the IT security concerns investigated.Research limitations/implicationsThe use of a secondary data source introduces some limitations. The views captured in the survey are those of management team, it is likely that end‐users' perceptions may vary considerably. Nonetheless, the main finding of the paper for corporate managers in the financial services industry is that IT security concerns appear to be uniform across cultures. Further, the data show that the dimension of uncertainty avoidance deserves further attention with regard to the assessment of security concerns in GFSI. This information may be useful for decision making and planning purposes in the financial services industry.Originality/valueThis paper is believed to be among the first to examine the impacts of national culture on IT security concerns in GFSI. The paper's conclusions may offer useful insights to corporate managers in the industry.
Implementing software for managing organizational training and development
Authors: Jones Stephanie 
Published: November 2009

PurposeThe purpose of this paper is to identify the barriers to the implementation of a software system for managing job task analysis and competency‐based training in a large organization in the State of Kuwait. Why, in spite of many positive selling points, was this system rejected out‐of‐hand at an early stage?Design/methodology/approachAn action research study considers an attempt by consultants to introduce this system over several months. Semi‐structured interviews with consultants and clients are conducted. It is propositioned that political and cultural barriers are inadequately anticipated and addressed by the consultants concerned who neglect basic principles of organizational development (OD).FindingsThese barriers include the fear of exposure of incompetence; a “them and us” mentality; job security concerns; the protection of relationships; and a lack of trust of local consultants.Research limitations/implicationsThis case is limited to one organization in one country, with one client and one consulting firm.Practical implicationsThis region (Kuwait and the United Arab Emirates in particular) is one of the largest consumers of corporate training worldwide, yet is one of the most challenging in sales and implementation. Consultants can use relevant OD models to ensure consideration and accommodation of the political and cultural barriers.Originality/valueFew unsuccessful potential consulting interventions receive analysis, yet this case suggests that in helping to achieve corporate objectives to increase efficiency, productivity, and profitability, politics and culture pose a significant barrier. This adds a new dimension to the understanding of human resource, consulting, OD, and organizational change, especially for practical consultants in the field.