bluuebunny/crossref_metadata_2025_split huggingface dataset:
IC disclosures in IPO prospectuses: evidence from Malaysia
Authors: Abdul Rashid Azwan , Kamil Ibrahim Muhd , Othman Radiah , Fong See Kok 
Published: January 2012

PurposeThis study aims to investigate the factors influencing the disclosure of intellectual capital (IC) information in the Malaysian initial public offering (IPO) prospectus using multiple regression analysis.Design/methodology/approachThe sample consists of 130 companies in the technology and industrial products sectors of Bursa Malaysia that went through an IPO between 2004 and 2008. Initially, the extent of the IC disclosure index is quantified using content analysis methodology. The multiple regression analysis is then used to examine the associations of nine potential explanatory variables with IC disclosure level.FindingsIn general, the results provide evidence that board size, board independence, age, leverage, underwriter and listing board significantly influence the extent of IC disclosure in an IPO prospectus. Nonetheless, the effect of each explanatory variable may vary in each estimated parameter of the multiple regression models. Three variables, board diversity, size and auditor, were not significant.Originality/valueAlthough many studies have examined the content of and reasons for IC disclosures, this study provides empirical evidence in this specific area, i.e. to explore the determinants of IC disclosure, particularly from the perspective of IPO prospectuses, in emerging countries such as Malaysia.
Consumer interaction as intellectual capital
Authors: Sussan Fiona 
Published: January 2012

PurposeThe purpose of this paper is to categorize customer‐to‐customer (C2C) interaction as a sub‐component of relational capital and conceptualize C2C interaction adding value to business‐to‐customer (B2C) relational capital.Design/methodology/approachThis work empirically tests the concept of C2C interaction and its added value to a firm's B2C relationship within the movie industry. Both business data and consumer interaction from blockbuster movies are collected to test their impact on movie sales.FindingsThe results support the hypotheses that C2C interaction (user messages on Yahoo movie message board) adds more explanation to movie sales than B2C interaction (advertising budget) alone, and that there is an inverse relationship between the impact of a firm's B2C interaction and C2C interaction on a firm's sales performance, with the former diminishing over time and the latter increasing over time.Research limitations/implicationsFor intellectual capital (IC) researchers, the main implication from the results of this paper is that the value of C2C is “in addition” to the existing customer relations already managed by the firm. The results of this paper confirm C2C relational capital within the movie context. Future research should use more textual‐based data to evaluate the positive and negative consumer interactions and their impact on IC value.Practical implicationsThe findings of this paper stress the importance of practitioners, including the voice of customers in their financial reporting. Managers can now extract and incorporate the content of C2C interaction to a firm's day‐to‐day decision‐making process.Originality/valueThe originality of this paper resides in extending relational capital conceptual framework by dividing relational capital into B2C and C2C subcomponents, hypothesizing the added value of C2C interaction to B2C relational capital and the inverse relationship between B2C and C2C relational capital over time, and empirically providing a reference sample for practitioners for future IC reporting.
Intellectual capital and corporate performance of MNCs in Serbia
Authors: Komnenic Biserka , Pokrajčić Dragana 
Published: January 2012

PurposeThe purpose of this paper is to empirically investigate if intellectual capital (IC) has an impact on organizational performance as well as to identify the IC components that may be the drivers of the traditional indicators of business success. The study sought evidence from the multinational companies which conduct their business in Serbia.Design/methodology/approachBy using data from 37 multinational companies which established their business in Serbia from 2006 to 2008 and applying the VAIC methodology for generating independent variables which reflect IC, regression models were constructed to examine the relationships between the efficient use of MNCs' human and structural capital and corporate performance measures: return on assets, return on equity and productivity.FindingsThe results of this study reveal that human capital is positively associated with all three corporate performance measures. The hypothesis regarding a positive association between structural capital and MNCs' profitability and productivity has been confirmed only partially since the results indicate that the structural capital variable shows a statistically significant and positive relationship only with the performance measure ‐ return on equity.Originality/valueThis is the first empirical study conducted in Serbia testing the relationship between IC and organizational performance. It contributes to the existing IC literature by giving new insights into the IC of MNCs' subsidiaries established in Serbia and its relationship with their business performance.
IC performance of Indian pharmaceutical and textile industry
Authors: Pal Karam , Soriya Sushila 
Published: January 2012

PurposeThe purpose of the present study is to make a comparison of intellectual capital performance between Indian pharmaceutical and textile industry. Further, the study attempts to investigate association between intellectual capital efficiency with financial performance and market valuation.Design/methodology/approachAn empirical study was carried out on data collected from CMIE database Prowess. VAIC was calculated on a select sample of 105, pharmaceutical companies and 102, textile companies. Correlation and OLS regressions models are used on panel data for the analysis.FindingsResults indicated that profitability and intellectual capital are positively associated but no significant relationship is observed between intellectual capital with productivity and market valuation in both industries. In spite of the growing importance of intellectual capital, its reflection is not proportionally observed in the financial performance of the select sample of companies.Research limitations/implicationsA more detailed study may be carried out taking the major knowledge‐intensive industries with cross‐section analysis to have better assessments of the results.Practical implicationsThe present study extends the knowledge of academician and managers about intellectual capital performance and its impact on financial and market performance of the companies. They may enhance the profitability and productivity of the companies by proper utilization of intellectual capital.Originality/valuePresent study extends the knowledge of intellectual capital performance and its utilization for increasing the financial and market performance of the companies.
The use of virtual prototyping for hazard identification in the early design stage
Authors: King Chun Chan , Li Heng , Skitmore Martin 
Published: January 2012

PurposeThe construction industry is well known for its high accident rate and many practitioners consider a preventative approach to be the most important means of bringing about improvements. The purpose of this paper is to address previous research and the weaknesses of existing preventative approaches and then to describe and illustrate a new application involving the use of a multi‐dimensional simulation tool – Construction Virtual Prototyping (CVP).Design/methodology/approachA literature review was conducted to investigate previous studies of hazard identification and safety management and to develop the new approach. Due to weaknesses in current practice, the research study explored the use of computer simulation techniques to create virtual environments where users can explore and identify construction hazards. Specifically, virtual prototyping technology was deployed to develop typical construction scenarios in which unsafe or hazardous incidents occur. In a case study, the users' performance was evaluated based on their responses to incidents within the virtual environment and the effectiveness of the computer simulation system established though interviews with the safety project management team.FindingsThe opinions and suggestions provided by the interviewees led to the initial conclusion that the simulation tool was useful in assisting the safety management team's hazard identification process during the early design stage.Originality/valueThe paper introduces an innovative method to support the management team's reviews of construction site safety. The system utilises three‐dimensional modelling and four‐dimensional simulation of worker behaviour, a configuration that has previously not been employed in construction simulations. An illustration of the method's use is also provided, together with a consideration of its strengths and weaknesses.
Ingredients to engender trust in construction project teams in Vietnam
Authors: Yean Yng Ling Florence , Bao Tram Tran Hoang 
Published: January 2012

PurposeA construction project typically involves many participants such as owners, consultants, contractors, subcontractors and suppliers. It is important for them to have harmonious relationships so that the project can be completed expeditiously. Trust is a critical factor to maintain harmonious relationships. The purpose of this paper is to investigate the ingredients to bring about trust in construction project teams in Vietnam. The specific objectives were to investigate the existence of personal trust, explore relationship between trust and project outcomes, and identify attributes that help to improve trust.Design/methodology/approachThis research employed questionnaire survey as the research method and collected data via face‐to‐face and e‐mail interviews. The sample comprised randomly selected construction practitioners in Vietnam. Data were analyzed using the SPSS software.FindingsThe results showed that trust exists between members of construction project team members in Vietnam. It was found that trust can leverage project quality and client satisfaction. In this regard, a number of factors were found to be significantly important to the development of trust.Research limitations/implicationsThe sample size was relatively small.Practical implicationsWhen operating in Vietnam, practitioners should adopt a long‐term mindset so as to develop trust. They should also select partners who have good reputations as these are more trustworthy.Originality/valueThis study contributes to knowledge by showing that trust exists between individuals participating in construction projects in Vietnam and it leads to higher output quality and client satisfaction. Unique attributes to increase trust in Vietnam were also uncovered.
Multi‐storey wood‐frame buildings in Germany, Sweden and the UK
Authors: Mahapatra Krushna , Gustavsson Leif , Hemström Kerstin 
Published: January 2012

PurposeThe purpose of this paper is to analyse the influence of regulations, perceptions, and promotions on the emergence of an innovation system for wood‐framed multi‐storey buildings in Germany, Sweden and the United Kingdom (UK).Design/methodology/approachThis descriptive paper made a qualitative analysis of information collected mainly from secondary sources such as reports, newspapers, journal publications, conference proceedings and general internet search.FindingsResults showed that the conditions for market growth of multi‐storey construction seemed to be the most favourable in Sweden followed by the UK and Germany. The regulations are stringent in Germany, followed by the UK and Sweden. In all countries, the construction professionals seemed to have negative perceptions regarding engineering properties of wood. Similar negative perceptions exist among the general public in Germany and the UK, but not in Sweden. The wood construction promotional activities in Germany and the UK are directed to all types of houses, while in Sweden multi‐storey buildings are targeted.Research limitations/implicationsAn important implication of this paper was that it highlighted the usefulness of cross‐country surveys at the European level, in order to better understand observed differences in the adoption of innovative systems. However, there might be shortcomings in the comparability of the information across the countries analysed because it was difficult to make an objective assessment of the claims made in some of the information sources. Also, there was varying and limited information about the survey methodologies used in some of the reviewed studies.Practical implicationsThe study showed that market intervention is needed to promote radical or really new innovations such as wood construction. The variations in the promotional measures undertaken partly explained the variations in growth of wood construction system in the three countries.Originality/valueThe paper applied a theoretical framework on technology transition to analyse emergence of wood construction system in Germany, Sweden and the UK. The framework can be applied to analyse the development of wood construction system in other countries also.
Unveiling relationships between contractor inputs and performance outputs
Authors: Tao Lijuan , Kumaraswamy Mohan 
Published: January 2012

PurposeThe purpose of this paper is to unveil any underlying relationships between contractor inputs and performance outputs. The outcome of the reported study is intended to help identify the inputs, which have more significant impacts on contractor performance outputs and therefore, help formulate more reliable “upfront” (ex ante) performance assessment criteria, hence improving approaches to the contractor‐selection process.Design/methodology/approachA case study was conducted on the Performance Assessment Scoring System (PASS) of a large public client in Hong Kong to determine the Pearson product‐moment correlation between the scores of various input assessments and output assessments.FindingsThe findings revealed relationships between some of the input assessment scores and the output results. Emerging as positive, all the discerned relationships confirmed that better outputs did in fact relate well to better inputs.Research limitations/implicationsThe PASS system is designed to be very objective, hence the criteria and assessment of inputs may be restricted to easily measurable items. The sample size obtainable was small, but still considered to be adequate for this initial study.Practical implicationsConstruction clients could choose to improve their contractor selection processes by identifying and incorporating contractor input factors that are seen to influence performance outputs. Contractors can also improve their outputs by focusing on the identified critical inputs.Originality/valueFew studies have sought to discern relationships between contractor inputs and their performance outputs through a quantitative approach. This case study provided a methodology, incorporating a statistics‐based approach along with examples and explanations of how inputs can influence contractor outputs.
Aspects of off‐site manufacturing application towards sustainable construction in Malaysia
Authors: Hamid Zuhairi Abd. , Anuar Mohamad Kamar Kamarul 
Published: January 2012

PurposeThe purpose of this paper is to identify the contribution of off‐site manufacturing application towards sustainable construction.Design/methodology/approachThe paper looks at different views and ideas of sustainable construction and assesses the impact of off‐site manufacturing towards sustainability.FindingsMany aspects of off‐site manufacturing practices and applications are contributing to sustainable construction.Originality/valueThe paper is of value as it outlines to researcher and practitioner on the values of off‐site manufacturing, i.e. on environmental impacts, ease of construction, construction time saving and construction waste management.
Towards a new paradigm in migrant health research: integrating entitlement, access and appropriateness
Authors: Watters Charles 
Published: January 2012

PurposeThis paper aims to first demonstrate the prevalence and methodological and theoretical limitations of approaches oriented towards either migrants entitlement or their access to health care; and, second, to demonstrate an alternative approach involving a conceptual and analytical framework that integrates these perspectives as levels of analysis within a holistic model.Design/methodology/approachThe paper consists of three brief case studies each demonstrating particular difficulties in adopting either policy oriented “entitlement” approaches or practice driven orientations examining migrants access to health care. Each case study will examine briefly an aspect of the policy and legal frameworks within which health care is delivered to immigrants. The studies encompass the phenomenon of “hidden” immigrant children in Sweden, migrants crossing the Spanish border from North Africa, and asylum seekers in the UK.FindingsThe case studies form a basis for presenting an integrated model encompassing a multi‐level framework for examining the health care of migrant populations.Originality/valueThe international applicability of the model is discussed drawing further on the author's work as scientific advisor to the EU on immigrant health and as lead researcher in a four country EU study into refugee health and social care.
Axel Springer's sustainability entrepreneurialism in Russian wood supply: just a CSR fad or real change in the makings?
Authors: Peters Nils 
Published: January 2012

Subject areaEntrepreneurship, Corporate sustainability, CSR, Supply chain.Study level/applicabilityMaster's courses: Entrepreneurship, Strategic management.Case overviewIn 2002, potential risks deriving from emerging normative demands in the CSR debate prompted Axel Springer (AS) to rethink their supply chain strategy for Russian wood. Being one of the first movers in CSR in the publishing business, AS realized that current practices could spark future public discussion that might put pressure on AS, a key player in these supply chains. In early 2002, AS and one of their main suppliers, Stora Enso, started a joint initiative to redesign the supply chain processes in two of the major Russian logging regions to improve their social and ecological performance. Sometime later, other major players in the publishing sector as well as critical reviewers from several non-governmental organizations (NGOs) were invited to participate in the design of the new voluntary sustainability initiative called “Tikhvin Chalna project”, the second phase of which was accomplished by the end of 2006.Expected learning outcomesLearn that organizations (specifically high-brand owners) are responsible for practices within their entire supply chains (social as well as environmental performance).Explore proactive corporate sustainability, CSR strategies are market but also institutional driven; Strategizing involves forming and transforming the rules, norms and standard models of customers as well as institutions such as NGOs or governmental bodies. Whether the initiator of such strategy is successful in increasing or manipulating demands is dependent on its resources and capabilities as well as on its network position. The case supports students in understanding resources being used to successfully transform or create institutional arrangements.Discover that the value of a business' relationships and its network position.Supplementary materialsTeaching note, Video files
Gulfire: in line of fire
Authors: Shambavi Rajagopal , Ramanan Sitalakshmi 
Published: January 2012

Subject area
Marketing Communication.

Study level/applicability
At the undergraduate level, this case can be used in marketing courses such as Marketing Fundamentals, Marketing Management, Marketing Communication and Consumer Behavior. This case may also be used for Master's level students for Quality when focusing on safety/security in offices and factories.

Case overview
This case is used to introduce the concept of B2B and B2C marketing and explore the possibilities of converting an industry that essentially uses B2B marketing communication to choose B2C options. This case is also important for creating awareness on safety and preventive measures in the face of a fire crisis.

Expected learning outcomes
Understanding the role of marketing communication. Differentiating between B2B and B2C markets. Exploring the application of B2C marketing communication in the fire suppression systems market in the Middle East.

Supplementary materials
Teaching notes.
VSL collaborative online business events
Authors: Chauhan Roma 
Published: January 2012

Subject area
The case is related to strategy of innovation, strategic marketing and brand valuation.

Student level/applicability
The case consolidates techniques and methodologies of businesses that demonstrate use of technology and innovation to attain competitive edge. It is appropriate for Master's, executive level programme and advance specialized courses of strategy and entrepreneurship. Introductory classes on basics of strategy and information technology will be value add for students.

Case overview
In the growing digital era of virtualization, the businesses are depended on technology to facilitate their multiple operations. Virtual events of conference and exhibition provide broad opportunity to connect and collaborate in real time across the globe. The case discussion applies to potential use of virtual platform as a collaborative tool to achieve business objectives. This case highlights the strategic decision making by an IT company – VSL, regarding product migration and services diversification. It focuses on considering the appropriate strategy of innovation and to make the right decisions. Strategy of innovation and marketing techniques applied by VSL management to sustain in the competitive environment describes the essence of the case. The case is written with the objective to enhance user conceptual understanding through VSL brand valuation and international strategic alliance with 6Connex.

Expected learning outcomes
The case familiarises the students with the complexities and challenges involved in a real business environment and put emphasises on the role of played by management for effective decision making. The case helps students to comprehend the relevance of innovation to achieve competitive edge. The case provides an opportunity of exposure to students so that they can understand the key elements of efficient marketing, strategy of innovation and brand valuation. (Elaborate teaching objectives are appended in the teaching note.)

Supplementary material
Teaching notes.