bluuebunny/crossref_metadata_2025_split huggingface dataset:
Assessing greenhouse gas emissions from university purchases
Authors: Thurston Matthew , Eckelman Matthew J. 
Published: July 2011

PurposeA greenhouse gas (GHG) inventory was conducted for Yale University's procurement of goods and services over a one‐year period. The goal of the inventory was to identify the financial expenditures resulting in the greatest “indirect” GHG emissions. This project is part of an ongoing effort to quantify and reduce the university's environmental impacts.Design/methodology/approachThe impacts of institutional purchases were analyzed using publicly available economic input‐output life cycle assessment software. This model allows users to estimate the indirect GHG emissions of procured goods and services using expenditure data for different categories of purchases. The results are based on national averages for the USA.FindingsThe findings of this inventory indicate that indirect GHG emissions from procured goods and services are the greatest source of the university's emissions. A total of 15 of the university's 142 financial expenditure categories accounted for 80 percent of the GHG emissions. Many of these categories were expected, including energy purchases, construction activities, and air travel. Others were more surprising, particularly architectural and engineering services, laboratory supplies, and software.Practical implicationsThis study is expected to assist Yale University in its efforts to reduce GHG emissions by providing a quantitative basis for prioritizing green supply chain management decisions.Originality/valueThis study demonstrates that universities and other organizational entities can proficiently assess indirect GHG emissions from goods and services using publicly available software, and that these efforts are significant for understanding the environmental impacts of higher education.
Catching leopards in the library; or, of panthers and posterity
Authors: Heaney Michael 
Published: July 2011

PurposeThe purpose of this paper is to show the value of measuring usage of cultural heritage materials held by libraries.Design/methodology/approachThe paper studies how best to record usage patterns of cultural heritage material.FindingsDigitization has been found to make the measurement of usage of collections more useful. Experience so far has been that where older material is concerned, digitisation of the content does not mean that people neglect the physical volumes – instead, it tends to increase usage.Originality/valueThe paper looks at the complex issue of older material consisting of numerous volumes, and how best to record usage of such material.
Understanding helping intention and its antecedents among instant messaging users
Authors: Lin Chieh‐Peng , Chiu Chou‐Kang 
Published: July 2011

PurposeHelping intention is an important value that holds the key to the continuous user growth of instant messaging (IM). The purpose of this study is to validate a research model that examines online helping intention from a perspective of online social capital.Design/methodology/approachEmpirical testing of this model, through a survey of employees from seven large companies, confirms some theoretical expectations of this study. Two of the seven companies are from general service industries and the other five companies are from high‐tech industries. Of the 500 questionnaires distributed to participants, 364 usable questionnaires were returned for an effective response rate of 72.8 per cent.FindingsHelping intention is influenced by reciprocity, shared narratives, centrality, and network ties, whereas commitment and shared codes and language are not significantly related to helping intention.Research limitations/implicationsBased on the test results of this study, helping intention is affected by different social capital dimensions. In particular, low helping intention is attributed to a lack of online social capital, which can result from weak reciprocity, shared narratives, centrality, and network ties. This study has some limitations that relate to the measurement and interpretation of results. A major limitation is the possibility of a common method bias by using a single questionnaire to measure all constructs, which may inflate the strength of the relationships among these research constructs.Practical implicationsThis study recommends that those who support the establishment of helping culture among instant messaging users place emphasis on relational, cognitive, and structural capital. Both IM service developers and users should be aware that helping intention can be discouraged if any single dimension of social capital is ignored.Originality/valueThis paper fulfils an identified need to study how online helping intention can be strengthened.
Improving self‐organising information maps as navigational tools: a semantic approach
Authors: Lin Yi‐ling , Brusilovsky Peter , He Daqing 
Published: July 2011

PurposeThe goal of the research is to explore whether the use of higher‐level semantic features can help us to build better self‐organising map (SOM) representation as measured from a human‐centred perspective. The authors also explore an automatic evaluation method that utilises human expert knowledge encapsulated in the structure of traditional textbooks to determine map representation quality.Design/methodology/approachTwo types of document representations involving semantic features have been explored – i.e. using only one individual semantic feature, and mixing a semantic feature with keywords. Experiments were conducted to investigate the impact of semantic representation quality on the map. The experiments were performed on data collections from a single book corpus and a multiple book corpus.FindingsCombining keywords with certain semantic features achieves significant improvement of representation quality over the keywords‐only approach in a relatively homogeneous single book corpus. Changing the ratios in combining different features also affects the performance. While semantic mixtures can work well in a single book corpus, they lose their advantages over keywords in the multiple book corpus. This raises a concern about whether the semantic representations in the multiple book corpus are homogeneous and coherent enough for applying semantic features. The terminology issue among textbooks affects the ability of the SOM to generate a high quality map for heterogeneous collections.Originality/valueThe authors explored the use of higher‐level document representation features for the development of better quality SOM. In addition the authors have piloted a specific method for evaluating the SOM quality based on the organisation of information content in the map.
Influence detection between blog posts through blog features, content analysis, and community identity
Authors: Kien‐Weng Tan Luke , Na Jin‐Cheon , Theng Yin‐Leng 
Published: July 2011

PurposeThis study aims to investigate three common approaches – quantitative blog features analysis, content analysis, and community identification – to detect influence in the blogosphere (i.e. among blog posts).Design/methodology/approachQuantitative analysis of blog features, together with manual sentiment and agreement analysis and community identification, were performed on blog postings and their content. Correlation studies of the selected influential variables were conducted to determine the effectiveness of each variable.FindingsAgreement expressed by the linking blogger with the linked blogger, similar sentiments expressed by both bloggers on common topics, and community identity are statistically significant features for detecting influence in the linked blogs.Research limitations/implicationsA small data set of 196 blog posting pairs was used for the study as the blog features and content are analysed manually. Nonetheless statistical analysis on the data set identified significant features that could be used in future studies to automate the influence detection process.Practical implicationsKnowing the effects of blog features and content analysis in detecting influence among blog posts allows a better influence detection method to determine the main chain of information propagation within the blogosphere and the identities of influential bloggers.Originality/valueThe approach of using blog features, content analysis, and community identity provides a comprehensive evaluation of influence in the blogosphere. Unlike previous content analysis approaches that measure document similarity (i.e. common terms) between linked blog posts, our study applies sentiment and agreement analysis to consider the context of the whole blog post content.
The value relevance of intellectual capital disclosures
Authors: Vafaei Alireza , Taylor Dennis , Ahmed Kamran 
Published: July 2011

PurposeThis study aims to examine whether or not listed companies' disclosure of intellectual capital is value‐relevant in share markets and to assess its moderating role in the value‐relevance of reported earnings and equity following the adoption of international financial reporting standards (IFRS).Design/methodology/approachA measure of intellectual capital disclosure (ICD), based on a content analysis of the text in annual reports sampled from listed companies in Britain, Australia, Hong Kong and Singapore, is incorporated in the models to examine the direct and moderating roles of ICD in a firm's valuation.FindingsThe results reveal that ICD is positively associated with market price (i.e. has value relevance) in companies in two of the four countries and in non‐traditional industries. Further, the incremental value relevance of earnings and net assets is mostly non‐significant; however, interaction of these variables with ICD considerably increases the basic coefficients and the explanatory power of the models.Research limitations/implicationsPrior research on the value relevance of reported accounting numbers has not considered the incremental effect of textual ICD in annual reports. This study extends value relevance models by combining textual ICD with accounting numbers in an attempt to assess investors' valuation of firms.Practical implicationsFrom the findings, a case is made for corporate management (particularly in certain countries and industries) to integrate its accounting policy choices regarding good will and intangibles with its strategies for disclosure of broad intellectual capital information.Originality/valueFirst‐time evidence is provided that text‐based ICD is value‐relevant in capital markets and on its moderating effect for the value‐relevance of reported accounting numbers.
Usefulness of intellectual capital information: preparers' and users' views
Authors: Ousama A.A. , Fatima A.H. , Hafiz Majdi A.R. 
Published: July 2011

PurposeThis paper aims to investigate preparers' and users' perceptions on the usefulness of intellectual capital (IC) information disclosed in annual reports of listed companies. In addition, it aims to examine the significant differences in the perceptions of usefulness of IC information and IC categories of the preparers and users.Design/methodology/approachThe paper used a questionnaire survey method to collect the data (i.e. primary data). The questionnaires were distributed to companies (i.e. chief financial officers and accountants) as preparers, and brokers (i.e. analysts) and banks (i.e. credit officers) as users. The data were analysed using descriptive statistics, t‐test and ANOVA.FindingsThe paper found that both preparers and users perceive the IC information disclosed in the annual reports of listed companies to be useful for their decision making purposes. Furthermore, the paper found that there are significant differences in the perception of usefulness between preparers and users.Research limitations/implicationsThe paper only focused on certain preparers' and users' perceptions. Nevertheless, it provides evidence that IC information is useful for decision‐making purposes. Future research on this issue may include more users.Practical implicationsThe findings provide evidence that IC information disclosed by listed companies is perceived to be useful by preparers and users. In addition, it provides evidence that there is significant difference between the perceptions of the usefulness of IC information by preparers, users and amongst the different user groups. Thus, these findings could be useful for regulatory authorities in Malaysia (e.g. Malaysian Accounting Standards Board and Bursa Malaysia) for the improvement of the disclosure practices (e.g. voluntary basis) by the Malaysian listed companies and enhance transparency in the capital market.Originality/valueThe paper can be considered as the first empirical study to examine the usefulness of the IC information from both views; preparers and users in Malaysia. In addition it contributes to the limited literature on IC in Malaysia.
A methodology for investigating intellectual capital information in analyst reports
Authors: Abhayawansa Subhash 
Published: July 2011

PurposeThe purpose of this paper is to describe a methodology that enables the generation of valid and reliable inferences on what and how intellectual capital (IC) information is communicated by sell‐side analysts in their research reports.Design/methodology/approachThe method described in this paper involves content‐analysing initiating coverage analyst reports using a four‐dimensional IC coding framework and a detailed coding instrument, which is founded in the literature and indigenous to analyst reports. The paper explicates methodological decisions associated with content analysis: selecting the appropriate sampling unit; recording unit and measurement unit; developing the categorisation scheme and coding instrument; the need for test coding; the approach to data collection; and assessment of reliability and validity.FindingsThe methodology described is applied to a sample of analyst reports to illustrate inferences that can be drawn on what and how IC information is communicated in analyst reports.Practical implicationsVarious practical issues arising in the application of content analysis method are discussed and a methodology for investigating IC communications by sell‐side analysts is described in this paper. This knowledge can be useful to future researchers conducting content‐analytic studies involving analyst reports in general, and IC communications in analyst reports in particular.Originality/valueThis paper extends the methodology developed previously to examine IC information in analyst reports. Although inspired and heavily influenced by these works, the methodology presented in this paper differs from theirs on several fronts. The paper introduces an alternative methodological paradigm to the study of analyst reports by emphasising them as a communication medium through which sell‐side analysts may pursue an agenda of their own. This is contrasted with the view held by several prior researchers that analyst reports just provide a record of analysts' thought processes.
Visualizing greenhouse gas emissions from construction activities
Authors: Hajibabai Leila , Aziz Zeeshan , Peña‐Mora Feniosky 
Published: July 2011

PurposeConstruction activities, particularly related to transportation, have a considerable impact on the environment and air quality. This paper aims to present a geographic information systems (GIS) and computer‐aided design (CAD)‐based approach for visualizing, communicating and analysing greenhouse gas (GHG) emissions resulting from construction activities.Design/methodology/approachA methodology using GIS is developed to graphically represent spatial aspects of construction. The approach adopted involves use of a 3D model developed in CAD environment, which was synchronized with a construction schedule stored in Excel spreadsheets. GIS environment is used to link spatial and scheduling information relevant to GHG emissions from construction activities. A baseline was created to enable effective monitoring of construction emissions.FindingsThe presented GIS model has the potential to enhance visualisation of distribution and dynamic variations of GHG emissions and could help stakeholders better analyse and understand how construction activities impact the environment.Originality/valueThis paper presents a novel method of graphically presenting GHG and other hazardous air emissions from construction activities using a GIS‐based approach. The paper presents the result of comparing the 3D surface representation of simulated estimated and actual construction emissions to show the impact of construction activities on the environment to support the engineering analysis and decision‐making process.
Aligning teaching and practice: a study of SME marketing
Authors: Resnick Sheilagh , Cheng Ranis , Brindley Clare , Foster Carley 
Published: July 2011

PurposeThis study aims to explore the role of marketing in small and medium‐sized enterprises (SMEs) and to consider how amendments can be made to the UK higher education (HE) teaching curriculum to inform marketing teaching and learning around a small business context.Design/methodology/approachA qualitative, exploratory approach using semi‐structured in‐depth interviews amongst ten owners of SMEs in the East Midlands region of the UK was used.FindingsMarketing in SMEs is centred on customer engagement, networking and word of mouth communication. HE academic institutions should take account of these findings and work towards introducing SME‐specific marketing material in its teaching and learning curricula.Research limitations/implicationsThis study uses a small number of SME companies in one region and therefore the generalisability of the findings may be limited. Further research could extend the number of SME companies and to other regions of the UK.Practical implicationsThe findings have a bearing on the UK HE marketing curriculum. This study offers insights into how the marketing curriculum in HE needs to be adapted in light of the findings to ensure marketing graduates are equipped to enter SME employment.Originality/valueStudies aligning how marketing in SMEs is practiced compared to HE teaching curriculum are limited. This research contributes to the body of literature by further exploring the characteristics and marketing activities of SMEs and highlighting the need to align teaching and practice of marketing in UK HE institutions.
The evolution of the governance model in instances of highly innovative strategic mergers
Authors: Meier Olivier , Missonier Audrey , Soparnot Richard 
Published: July 2011

PurposeThis paper aims to answer two questions: firstly, how does the mode of corporate governance evolve following a merger between two specific companies looking for a joint innovation policy? Secondly, what are the factors that guide decision makers towards choosing one governance model over another?Design/methodology/approachIn order to answer these questions, this study focuses on two unlisted SMEs within the information and communication technology (ICT) sector, where joint innovation plays a key role. The authors studied the corporate governance decisions made during a strategic alliance between a small enterprise (called eStat) and a medium‐sized enterprise (called Médiamétrie), formed with a view to building a strategic partnership based on technological innovation. The method chosen to carry out this research involved a single case study based on passive observation (153 days of observation), participant observation, the conducting of 70 semi‐structured interviews and the analysis of internal documents such as the memorandum of understanding.FindingsFrom a critical reading of the “standard” (disciplinary/shareholder, relating to process profitability issues in particular) and the “strategic” (the importance of human capital, relating to innovation issues in particular) approaches, the authors demonstrate how the managers of the newly‐created company (Médiamétrie‐eStat) gradually opted for a renewed, resource‐based corporate governance model.Originality/valueContrary to what underlies existing literature addressing corporate governance, this paper shows the need to consider the dynamics involved in the adoption of the corporate governance model when a merger deals with strategic innovation issues.
Maximizing social return in the banking sector
Authors: Relaño Francesc 
Published: July 2011

PurposeThe aim of this paper is to show that there are other options for a firm (or a bank) than just following the mainstream logic of maximizing financial profits. This is the case of the so‐called “social banks”, which appeared in the mid‐1980s. Unlike the “financial green‐washing” of traditional banks, social banks have shown in their everyday practice that a bank can still be a competitive institution whilst committing wholeheartedly to the concept of sustainable development.Design/methodology/approachThe analysis compares social banks to traditional universal banks at two levels: analysis of what they say, namely by looking at their annual report; and analysis of what they do, namely by looking at their activities as reflected in their balance sheet.FindingsConcerning traditional banks, there is a major gap between what they say and what they do, whereas social banks are much more consistent in this regard. This is simply because social banks have put in place a different organization and different management structures and, overall, because they apply a different business model.Originality/valueAll banks are not the same. Beyond the “declarative ethics”, the methodology used in this paper helps to make the difference among them by using concrete evidence for measuring their “social added value”.
The need to implement Malaysia's Building and Common Property Act 2007 (Act 663) in building maintenance management
Authors: Haniza Fakhrudin Isma , Zailan Suleiman Mohd , Talib Roslan 
Published: July 2011

PurposeNowadays, strata living represents a modern lifestyle (or luxurious lifestyle for those occupying the high‐end strata unit). The uniqueness of strata living is that it has facilities and common areas, which encompass multi‐purpose hall, playground, lift, corridors, etc. These facilities and common areas are shared between the residents. The purpose of this paper is to focus on the involvement of Commissioner of Building (COB) and the rights of the Joint Management Body (JMB), as well as developers' responsibilities, after the formation of a JMB. In order to do so, this paper looks into the role of the COB, the powers and duties of a JMB and developers' obligations.Design/methodology/approachThis paper looks at how the Building and Common Property (Maintenance and Management) Act 2007 (Act 663) (BCPMMA) helps the JMB and the developer in maintaining and managing a multi storey building.FindingsIt is found that maintenance of these facilities and common areas is essential to ensure its optimal performance over its life cycle. This has to be carried out efficiently and professionally by developers. Nevertheless, the authors often came across complaints by unsatisfied residents on the maintenance and management of the buildings and facilities.Practical implicationsPrior to the establishment of this Act, multi storey buildings were governed by the Strata Title Act 1985 (Amended 2007) which stipulates that the Management Corporation can only be formed after a quarter of the aggregate share units has been transferred to the owner.Originality/valueOn the other hand, the developers usually provide a minimum amount of services based on the income from the maintenance collection. Realizing the issues have become crucial, the government, in 2007, introduced the BCPMMA to provide guidelines in order to have proper maintenance and management of buildings and facilities in multi storey buildings.