bluuebunny/crossref_metadata_2025_split huggingface dataset:
Meeting entrepreneurs' support needs: are assistance programs effective?
Authors: Yusuf Juita‐Elena 
Published: May 2010

PurposeThis study sets out to examine the effectiveness of US start‐up assistance programs in meeting support needs of nascent entrepreneurs. It also aims to address whether (in)effectiveness influences entrepreneurs' perceptions of the value of the support provided by assistance programs.Design/methodology/approachUsing data from the US Panel Study of Entrepreneurial Dynamics, the research answers three questions: What are the nascent entrepreneurs' support needs? What assistance do entrepreneurs receive from assistance programs? How do entrepreneurs value the assistance? These are used to determine: effectiveness of assistance programs, defined as the extent to which assistance provided addresses entrepreneurs' support needs; and the impact of effectiveness on perceived value of the assistance.FindingsAssistance programs were effective in addressing the entrepreneur's support needs 26 percent of the time. However, entrepreneurs continued to perceive the support as being valuable, regardless of the lack of effectiveness. A likely explanation is that there is a mismatch between entrepreneurs' latent and expressed needs.Practical implicationsThree implications are: more effort may be needed to assist entrepreneurs in identifying their latent needs; effectiveness as defined in the study may not be the most appropriate approach; policymakers and program administrators should focus on making sure that the “right” entrepreneurial needs are being met.Originality/valueIn contrast with other studies that focus on entrepreneurs' satisfaction, the research measures assistance program effectiveness from the perspective of meeting entrepreneurs' support needs. Whether support services meet the needs of the entrepreneur could be a precursor to satisfaction, so this dimension of effectiveness should be examined.
Developing environmental supply chain performance measures
Authors: Shaw Sarah , Grant David B. , Mangan John 
Published: May 2010

PurposeThe purpose of this paper is to review extant literature and present a proposed research agenda to examine whether environmental, i.e. green performance measures, can be integrated within an existing supply chain performance framework, explore what a meaningful industry‐recognised environmental measure should look like, and understand the direct benefits of incorporating environmental measures within a supply chain performance framework.Design/methodology/approachThe paper is based on an extensive literature review in four key areas: performance management, supply chain performance management, environmental management and benchmarking.FindingsThe literature suggests there is an opportunity to explore the relationship between the environment and logistics and that environmental supply chain performance measurement (SCPM) should enable organisations to more effectively benchmark their supply chain environmental performance. A framework incorporating these notions and a research agenda for empirical study are also presented.Practical implicationsThe paper provides direction for practitioners on measuring the environmental impact of their supply chains in the context of their overall business performance. The proposed research agenda integrates an environmental measure into an extant supply chain performance framework to provide practitioners with a more holistic view of their supply chain performance in relation to competitors.Originality/valueThere has been limited research conducted in this area. This paper provides insights into developing a green SCPM framework.
Green operations initiatives in the automotive industry
Authors: Nunes Breno , Bennett David 
Published: May 2010

PurposeThe purpose of this paper is to focus on investigating and benchmarking green operations initiatives in the automotive industry documented in the environmental reports of selected companies. The investigation roadmaps the main environmental initiatives taken by the world's three major car manufacturers and benchmarks them against each other. The categorisation of green operations initiatives that is provided in the paper can also help companies in other sectors to evaluate their green practices.Design/methodology/approachThe first part of the paper is based on existing literature on the topic of green and sustainable operations and the “unsustainable” context of automotive production. The second part relates to the roadmap and benchmarking of green operations initiatives based on an analysis of secondary data from the automotive industry.FindingsThe findings show that the world's three major car manufacturers are pursuing various environmental initiatives involving the following green operations practices: green buildings, eco‐design, green supply chains, green manufacturing, reverse logistics and innovation.Research limitations/implicationsThe limitations of this paper start from its selection of the companies, which was made using production volume and country of origin as the principal criteria. There is ample evidence that other, smaller, companies are pursuing more sophisticated and original environmental initiatives. Also, there might be a gap between what companies say they do in their environmental reports and what they actually do.Practical implicationsThis paper helps practitioners in the automotive industry to benchmark themselves against the major volume manufacturers in three different continents. Practitioners from other industries will also find it valuable to discover how the automotive industry is pursuing environmental initiatives beyond manufacturing, apart from the green operations practices covering broadly all the activities of operations function.Originality/valueThe originality of the paper is in its up‐to‐date analysis of environmental reports of automotive companies. The paper offers value for researchers and practitioners due to its contribution to the green operations literature. For instance, the inclusion of green buildings as part of green operations practices has so far been neglected by most researchers and authors in the field of green and sustainable operations.
Benchmarking for sustainability: an application to the sustainable construction industry
Authors: Presley Adrien , Meade Laura 
Published: May 2010

PurposeThe purpose of this paper is to present a methodology and framework to assist construction firms and contractors in incorporating sustainability measures into their benchmarking efforts.Design/methodology/approachA methodology that incorporates both strategic and activity‐based criteria for identifying areas for benchmarking is developed by modifying an existing methodology of enterprise performance management. The benchmarking framework makes use of aspects from well‐established management practices such as activity‐based management, balanced scorecard, and multi‐attribute decision models. It allows for the integration of sustainability measures into more conventional measures of construction practice.FindingsThe paper finds that activity and strategic metrics can be integrated into a framework for benchmarking. Additionally, metrics specific to sustainability can be incorporated with more traditional measures to provide a holistic analysis of construction practices.Practical implicationsThe framework for sustainable construction is useful for benchmarking. It provides a generic structure, which allows for flexibility when applied to a specific organization. The methodology and model, while geared toward the construction industry, can be easily adapted to other industries.Originality/valueThe paper presents a framework for benchmarking in the important area of sustainability within the construction industry. The framework represents a novel integration of activity and strategic analysis into the benchmarking process.
Audit tenure and earnings surprise management
Authors: Jennifer Ho Li‐Chin , Liu Chao‐Shin , Schaefer Thomas 
Published: May 2010

PurposeThe purpose of this paper is to examine the relation between audit tenure and how clients manage the annual earnings surprise.Design/methodology/approachA sample of 5,029 firm‐year observations from 1996 to 2003 were employed to examine whether audit tenure is negatively related to the incidence of accrual‐based‐upward earnings management to avoid negative earnings surprises; and whether audit tenure is positively related to the incidence of downward forecast guidance to avoid negative earnings surprises.FindingsEmpirical results indicate a substitution of downward forecast guidance for upward earnings management as audit tenure lengthens.Research limitations/implicationsThe paper provides evidence that, as the auditor‐client relationship lengthens over time, firms turn to downward forecast guidance as a substitute for upward earnings management. One possible limitation of the sample period involves the implementation of the Sarbanes‐Oxley Act (SOX) of 2002. Because of the increased financial reporting scrutiny on both management and auditors that accompanies SOX, it is likely that constraints on earnings misstatements increase after SOX. Any decrease in upward earnings management resulting from SOX would thus work against finding a relation between audit tenure and the substitution of downward forecast guidance to prevent negative earnings surprises.Originality/valueThis paper supports the notion that audit tenure affects firms' choices among various tactics in their attempts to avoid negative earnings surprises. The results also contribute to the ongoing debate on mandatory audit firm rotation by showing that audit quality increases with audit tenure.
The market mispricing of special items and accruals: one anomaly or two?
Authors: Atwood T.J. , Xie Hong 
Published: May 2010

PurposeThe purpose of this paper is to investigate whether the special items (SI) mispricing reported in Burgstahler et al. is distinct from the accruals (ACC) mispricing documented in Sloan.Design/methodology/approachThis paper employs the control hedge‐portfolio test, non‐overlap hedge‐portfolio test, and regression analysis to determine whether the SI anomaly is distinct from the ACC anomaly. In addition, the Mishkin test is used to examine the impact of SI on the ACC anomaly.FindingsThis paper has four main findings. First, one‐year‐ahead abnormal returns to the special‐items‐based hedge portfolio are much diminished when holding ACC constant, whereas those to the ACC‐based hedge portfolio remain significantly positive when holding SI constant. Second, the special‐items‐based hedge portfolio loses much of its ability to earn future abnormal returns without the help of extreme ACC, whereas the ACC‐based hedge portfolio remains profitable without the help of extreme SI. Third, SI are no longer negatively associated with future abnormal returns after controlling for ACC, whereas ACC remain negatively associated with future abnormal returns after controlling for SI. Finally, SI affect the extent to which the market overprices ACC, with negative (positive) SI aggravating (alleviating) ACC overpricing.Originality/valueThis is the first paper to show that the SI anomaly is dependent on the ACC anomaly.
The performance of socially responsible mutual funds: a volatility‐match approach
Authors: Rodríguez Javier 
Published: May 2010

PurposeThe purpose of this paper is to examine the performance of a sample of socially responsible mutual funds (SRMFs) and a matched sample of conventional funds during the 1997‐2005 time period.Design/methodology/approachRisk‐adjusted performance is examined using several methodologies, including a measure that compares the performance of a fund with that of an efficient and volatility‐match benchmark portfolio.FindingsOn the basis of the raw returns, socially responsible funds performed better than some market indexes but this evidence of outperformance disappears once risk is incorporated into the analysis. Consistent with previous studies, no evidence was found of out performance by socially responsible funds. Also, the difference between the performance of SRMFs and conventional mutual funds is not statistically significant. This result is robust to the use of two additional measures of risk‐adjusted performance.Originality/valueTo measure risk‐adjusted performance, a measure first introduced by Graham and Harvey was employed. Similar to the Jensen's alpha of a single factor model, the Graham and Harvey measure evaluates fund performance relative to a volatility‐match benchmark but does not depend on a linear model specification and thus is free from the potential biases presented by linear models.
Level‐shifts and non‐linearity in US financial ratios
Authors: McMillan David G. 
Published: May 2010

PurposeThe recent unprecedented levels reached by financial ratios have led to a re‐examination of their time‐series properties, with evidence of long memory and nonlinearity reported. The purpose of this paper is to re‐examine the nature of these series in the light of potential time‐variation in the unconditional mean.Design/methodology/approachThe paper uses econometric techniques designed to capture fractional integration, nonlinearity and time‐variation in the unconditional mean level of a series.FindingsReported results support such time‐variation, with cyclical behaviour evident in the unconditional mean of each ratio. Evidence of nonlinearity is still apparent in the mean‐adjusted series.Research limitations/implicationsA key result that arises is that accounting for this time‐variation appears to provide improved long horizon returns predictability.Originality/valueThe paper demonstrates that a nonlinear model incorporating a time‐varying mean improves returns predictability. This is of interest to market participants.
Risk exposure and corporate financial policy on the Ghana Stock Exchange
Authors: Bokpin Godfred A. , Aboagye Anthony Q.Q. , Osei Kofi A. 
Published: May 2010

PurposeThe purpose of this paper is to examine the extent to which corporate managers alter their capital structure in response to risk exposures on the Ghana Stock Exchange (GSE).Design/methodology/approachA panel data covering the period from 2002 to 2007 was employed under the framework of the seemingly unrelated regression approach.FindingsThe paper finds that the direction and magnitude of the impact of risk exposures depends on capital structure measurement variables; namely, financial leverage, debt ratio, or short‐term debt to equity. The paper also finds that corporate managers adjust their capital structure differently in response to different kinds of risk exposures namely business risk or financial risk. Specifically, operating risk, bankruptcy risk, and bankruptcy cost in addition to other firm level characteristics such as asset structure, firm size and profitability are found to be significant driving factors in shaping corporate financial policy on the GSE.Originality/valueThe main value of this paper is to analyze the relationship between risk exposures and corporate financial policy from a developing country perspective.
E‐government adoption in Cambodia: a partial least squares approach
Authors: Sang Sinawong , Lee Jeong‐Dong , Lee Jongsu 
Published: May 2010

PurposeThe purpose of this paper is to investigate factors influencing end‐user acceptance and use of government administration information system (GAIS).Design/methodology/approachA conceptual structural model of end‐user acceptance and use of the GAIS was developed with technology acceptance model as a theoretical background and tested using a structural equation modeling with partial least squares (PLS) approach on a data collected from a survey among 112 public officers in 12 ministries in Cambodia.FindingsThe results indicate that the factors influencing end‐user adoption of the GAIS are significantly affected by perceived usefulness, relative advantage, and trust. Perceived usefulness of the GAIS is directly affected by subjective norm, image, output quality, and perceived ease of use.Practical implicationsThe results are of practical significance to all those interested in this area, mainly the government policy makers and practitioners in Cambodia's public services.Originality/valueThe paper is the first to investigate end‐user adoption of the GAIS. It is unique to Cambodia. It adds to the limited literature in e‐government in Cambodia. Simultaneously, the PLS approach use in this study is quite unique with government information system research. As such, it contributes to the methodology development in the government information system research field.
Improving decision making in healthcare services through the use of existing simulation modelling tools and new technologies
Authors: Katsaliaki Korina , Mustafee Navonil 
Published: May 2010

PurposeThe purpose of this paper is to investigate the viability of using distributed simulation to execute large and complex healthcare simulation models which help government take informed decisions.Design/methodology/approachThe paper compares the execution time of a standalone healthcare supply chain simulation with its distributed counterpart. Both the standalone and the distributed models are built using a commercial simulation package (CSP).FindingsThe results show that the execution time of the standalone healthcare supply chain simulation increases exponentially as the size and complexity of the system being modelled increases. On the other hand, using distributed simulation approach decreases the run time for large and complex models.Research limitations/implicationsThe distributed approach of executing different parts of a single simulation model over different computers is only viable when the model: can be divided into logical parts and the exchange of information between these parts occurs at constant simulated time intervals; is sufficiently large and complicated, such that executing the model over a single processor is very time consuming.Practical implicationsBased on a feasibility study of the UK National Blood Service we demonstrate the effectiveness of distributed simulation and argue that it is a vital technique in healthcare informatics with respect to supporting decision making in large healthcare systems.Originality/valueTo the best of the knowledge, this is the first feasibility study in healthcare which shows the outcome of modelling and executing a distributed simulation using unmodified CSPs and a software/middleware for distributed simulation.
Data protection issues pertaining to social networking under EU law
Authors: Kosta Eleni , Kalloniatis Christos , Mitrou Lilian , Gritzalis Stefanos 
Published: May 2010

PurposeThe purpose of this paper is to examine how the introduction of new communication channels facilitates interactive information sharing and collaboration between various actors over social networking services and how social networking fits in the existing European legal framework on data protection. The paper also aims to discuss some specific data protection issues, focusing on the role of the relevant actors, using the example of photo tagging.Design/methodology/approachPrivacy in social networks is one of the main concerns for providers and users. This paper examines the role of the main actors in social networking, i.e. the providers and the users, scrutinised under the light of the European data protection legislation. Specifically, how social networking service providers deal with users' privacy and how users handle their personal information, if this manipulation is complied with the respective legislation and how “tagging”, one of the most familiar services provided by the social networking providers, may cause privacy risks.FindingsSocial networking is one of the most remarkable cultural phenomena that has blossomed in the Web 2.0 era. They enable the connection of users and they facilitate the exchange of information among them. However, the users reveal vast amounts of personal information over social networking services, without realising the privacy and security risks arising from their actions. The European data protection legislation could be used as a means for protecting the users against the unlawful processing of their personal information, although a number of problems arise regarding its applicability.Originality/valueThe paper discusses some privacy concerns involved in social networks and examines how social networking service providers and users deal with personal information with regard to the European data protection legislation.
Models of social enterprise in the homelessness field
Authors: Teasdale Simon 
Published: May 2010

PurposeThere is much current policy and practitioner enthusiasm for using social enterprise to tackle the problems faced by homeless people. However, there is no evidence base to support (or negate) this policy focus. The purpose of this paper is to identify the different ways in which social enterprise responds to the needs of homeless people, and some of the challenges faced by social enterprises in the homelessness field.Design/methodology/approachDesk‐based research of the grey literature identified different models of social enterprise in the homelessness field. A review of the two sets of literature on homelessness and social enterprise was conducted to identify the implications of these models for homeless people.FindingsSix models of social enterprise in the homelessness field are identified. Social enterprise involves balancing social and economic objectives. As third sector organisations become more business focused, there is a risk that those homeless people with the most complex or acute needs are abandoned as they are not profitable to work with.Originality/valueThis paper is the first to bring together two sets of literature in order to identify how social enterprise responds to homelessness. The paper is of use to policy makers aiming to develop targeted approaches to tackling homelessness. It is also of use to organisations in the homelessness field looking to develop social enterprise models.
A more entrepreneurial mindset? Engaging third sector suppliers to the NHS
Authors: Baines Sue , Bull Mike , Woolrych Ryan 
Published: May 2010

PurposeThe purpose of this paper is to offer a critical overview of claims and counter claims around increased expectations that the third sector organisations (TSOs) will compete for contracts to deliver public services. It does this through the lens of contested notions of being “businesslike” and “entrepreneurial” across the public and third sectors. Then it assesses how some of these tensions are currently played out between public sector commissioners and third sector service providers.Design/methodology/approachThis paper is based on a one‐year project funded under the ESRC Business Engagement Opportunities scheme (2009‐2010) in which the authors are working with NHS Manchester (responsible for commissioning and directing NHS funds into a wide range of services for communities across the city) and local third sector delivery and infrastructure organisations. The project consists of a set of knowledge exchange activities (scoping, workshops, placements and an on‐line tool) intended to help NHS Manchester reshape its local provider profile through market making and commissioning new service contracts from TSOs, especially social enterprises. Preliminary findings are reported from the review of academic and policy literature that formed the scoping stage of this project.FindingsPublic sector commissioners and TSOs often struggle to make sense of each others' world views and working assumptions. This cannot be easily overcome but ways of improving dialogue are proposed through exploration of third sector outcomes and entrepreneurial language, practices and mindsets.Originality/valueThis paper offers a new, grounded reflection on the nexus of public sector contracts, entrepreneurship and third sector values.