bluuebunny/crossref_metadata_2025_split huggingface dataset:
An identity‐based approach to the sustainable corporate brand
Authors: Joyce Stuart Helen 
Published: May 2011

PurposeThe purpose of this paper is to progress research towards a model of the sustainable corporate brand by conducting a critical review of the research literature on sustainability, including theories and typologies that impact on and/or are relevant to the development of a sustainable corporate brand, that is a corporate brand that has sustainability embedded in its covenant or brand promise.Design/methodology/approachA critical review of the research literature is undertaken to investigate the drivers, factors and features that need to be included when developing the sustainable corporate brand.FindingsThe development process for a sustainable corporate brand was examined by reference to the available literature on sustainability in relation to corporate branding. The drivers and factors involved in the development and maintenance of a sustainable corporate brand discussed included the link between corporate identity and corporate brand using Balmer's typology, corporate rebranding, developing a consistent sustainable brand promise, supply chain challenges, signalling and communication issues including the application of discourse theory, the sustainable corporate brand as an innovation credibility, and reputational issues. Finally, the factors to be considered in developing a sustainable corporate brand were presented.Research limitations/implicationsCase study research is needed to confirm which processes and theories offer the most effective way of implementing the sustainable corporate brand in particular industries and countries.Practical implicationsThe paper provides a framework for organizations considering implementing a sustainable corporate brand.Originality/valueThe paper provides several insights which emerged from an examination of how an organization might implement a sustainable corporate brand.
Modelling and wave velocity calculation of multilayer structure SAW sensors
Authors: Tošić Dejan V. , Hribšek Marija F. 
Published: May 2011

PurposeThe purpose of this paper is to model multilayer structure surface acoustic wave (SAW) sensors, incorporated in CMOS or micro‐electro‐mechanical system integrated circuits, and to derive the corresponding wave velocity as an analytic expression in terms of the layers‘ thickness and density, which is suitable for analysis and design.Design/methodology/approachThe method is based on an electro‐mechanical equivalent model of multilayer structure SAW sensors. A multilayered SAW device is represented by a two‐port electrical equivalent circuit consisting of three parts: input transducer, output transducer, and between them the delay line, which is the sensing part. The sensing part is modelled as a mechanical two‐port network. The wave velocity is calculated using analogy between the mechanical and electrical quantities and the fact that the wave motion of the SAW extends below the surface to a depth of about one wavelength.FindingsThe presented model predicts very efficiently and accurately the velocity of SAW sensors with multilayer substrates in the case where the thicknesses of upper layers are much smaller than the signal wavelength. The velocity can be calculated from the formula, so that elaborate numerical computations involving partial differential equations are avoided.Research limitations/implicationsThe model and the velocity calculation can be applied only to acoustically thin upper and middle layers where acoustically thin means that a layer is sufficiently thin and rigid (large shear modulus). The presented results provide a starting‐point for further research in the analysis and design of sensors fabricated using AlGaN, GaN, AlN/diamond.Practical implicationsSince the majority of SAW sensors is designed with acoustically thin layers, the proposed model and calculation can be of interest for many practical material combinations. The presented model and calculation can be used in most cases of the optimal sensor design with respect to the sensor sensitivity or required area on the sensor chip.Originality/valueThe paper presents a new original model of multilayer structure SAW sensors and a new method of SAW velocity calculation. The method gives good results, with much simpler calculations than in the wave equation method, in cases where certain layers are acoustically thin.
DC magnetron sputter‐deposited tungsten silicide films for microelectronic applications
Authors: Hoon Jian‐Wei , Chan Kah‐Yoong , Tou Teck‐Yong 
Published: May 2011

PurposeThe purpose of this paper is to share valuable information about metallization in microelectronic industries by implementing tungsten silicide (WSi) thin film materials.Design/methodology/approachDirect current plasma magnetron sputtering technique was employed for the WSi film growth. Different sputtering parameters were investigated, and the WSi films were characterized using four‐point probe electrical measurement method.FindingsThe experimental results reveal that the sputtering parameters such as deposition pressure and substrate temperature exert significant influence on the electrical properties of the WSi films.Research limitations/implicationsBy tuning the sputtering parameters, the electrical properties of the WSi films can be optimized and the film resistivity can be reduced significantly.Practical implicationsThe investigation results presented in this paper are useful information for microelectronic industries in the area of microelectronic devices metallization.Originality/valueThe fabrication method described in this paper allows fabricating low‐resistivity WSi films by employing a lower deposition pressure and a lower substrate temperature.
X‐ray diffraction studies of AlxGa1−xN (0≤x≤1) ternary alloys grown on sapphire substrate
Authors: Sha Shiong Ng , Chin Guan Ching , Hassan Zainuriah , Abu Hassan Haslan 
Published: May 2011

PurposeThe purpose of this paper is to report the structural properties of AlxGa1−xN (0≤x≤1) grown on sapphire substrate by means of X‐ray diffraction (XRD) technique. The main purpose of this work was to investigate the effects of Al(x) composition to the structural and microstructural properties of AlxGa1−xN ternary alloy such as the crystalline quality, crystalline structure and lattice constant c.Design/methodology/approachAlxGa1−xN thin films with wurtzite structure in the composition range of 0≤x≤1 are used in this study. The compositions of the samples are calculated using Vegard's law and verified by energy dispersive X‐ray analysis. The samples are then characterized by means of XRD rocking curve (RC) and phase analysis.FindingsInvestigation revealed that the full width half maximum (FWHM) of RC increase with the increase x value. This indicates that the crystalline quality of the samples deteriorate with the increase of Al compositions. The best fit of the non‐linear interpolation of the FWHM of the (002) diffraction RC data suggested that a maximum disorder should be expected in this mixed crystals system when the composition x≈45 percent.Originality/valueThis paper provides valuable information on the effect of Al compositions to the structural characteristics of AlxGa1−xN alloy system. The availability of information about maximum disorder of Al composition in AlxGa1−xN (0≤x≤1) alloy system provides useful reference in device fabrications where researchers are able to choose correct alloy composition in order to fabricate good quality devices.
An investigation into the effect of fabrication parameter variation on the characteristics of screen‐printed thick‐film silver/silver chloride reference electrodes
Authors: Atkinson J.K. , Glanc M. , Boltryk P. , Sophocleous M. , Garcia‐Breijo E. 
Published: May 2011

PurposeThe purpose of this paper is to show how the fabrication parameters of screen‐printed thick‐film reference electrodes have been experimentally varied and their effect on device characteristics investigated.Design/methodology/approachThe tested devices were fabricated as screen‐printed planar structures consisting of a silver back contact, a silver/silver chloride interfacial layer and a final salt reservoir layer containing potassium chloride. The fabrication parameters varied included deposition method and thickness, salt concentration and binder type used for the final salt reservoir layer. Characterisation was achieved by monitoring the electrode potentials as a function of time following initial immersion in test fluids in order to ascertain initial hydration times, subsequent electrode drift rates and useful lifetime of the electrodes. Additionally, the effect of fabrication parameter variation on electrode stability and their response time in various test media was also investigated.FindingsResults indicate that, although a trade‐off exists between hydration times and drift rate that is dependent on device thickness, the initial salt concentration levels and binder type also have a significant bearing on the practical useful lifetime. Generally speaking, thicker devices take longer to hydrate but have longer useful lifetimes in a given range of chloride environments. However, the electrode stability and response time is also influenced by the type of binder material employed for the final salt reservoir layer.Originality/valueThe reported results help to explain better the behaviour of thick‐film reference electrodes and contribute towards the optimisation of their design and fabrication for use in solid‐state chemical sensors.
Ethical and socially responsible investment funds
Authors: Watson Robert 
Published: May 2011

PurposeThe purpose of this paper is to evaluate the marketing of ethical and socially responsible investment (ESRI) funds to retail investors and to analysis the plausibility of the claims made in regard to their performance, achievements and prospects.Design/methodology/approachThe paper presents an analysis of the claims and marketing strategy adopted in the ESRI industry's Action Guide for Financial Advisors document, produced for their National Ethical Investing Week, 2010.FindingsThe analysis indicates that the ESRI fund industry's Action Guide uses a number of unethical marketing techniques to induce retail investors into investing in ESRI funds and that many of the claims made on behalf of ESRI investing are implausible. Given the past history of mis‐selling in the investment fund sector, these findings ought to be of some concern to regulators and retail investors.Originality/valueThis is the first article that has linked the promotion and marketing of ESRI funds to possible mis‐selling practices.
Cause v. consequence‐based regulation: Basel III v. the Eurocodes
Authors: Vermorken Maximilian A. , Vermorken Alphons Th. 
Published: May 2011

PurposeThe purpose of this paper is to compare two opposite approaches chosen to regulate an industry.Design/methodology/approachThe approach is based on studying the two selected regulation systems, Basel III and the Eurocodes and identifies how the one system regulates financial institutions and the other one civil engineering design.FindingsThe paper shows that the financial regulation uses a cause‐based approach to regulation, in which the causes of a crisis are found and controlled. The Eurocodes in civil engineering make no specific attempt to understand the specific causes of a failure; however, they provide a framework, which transfers full responsibility onto the designer if the designer decides not to adhere to a set of codes of practice. It is the trade‐off between less regulation and increased responsibility.Originality/valueThe paper presents a new way of understanding the impact and use of regulation by comparing it to a system which has the same purpose but uses opposite means. It shows how financial regulation in reality has limitations which are its inherent weakness.
Discontinued German life insurance portfolios: rules‐in‐use, interest rate risk, and Solvency II
Authors: Paetzmann Karsten 
Published: May 2011

PurposeThis paper seeks to provide an overview on potential impacts German primary life insurers are exposed to in relation to upcoming Solvency II regulation and potential strategic choices, especially in the light of halting low‐interest rates. Given a large degree of complexity, the paper aims at giving some guidance to decision makers considering a discontinuation of underwriting.Design/methodology/approachThe paper builds upon current observations made in the German primary life insurance industry, especially, recent strategic decisions of two market participants to discontinue their life insurance carriers. On the background of low‐interest rates but yet guaranteed interest participations and additional capital requirements arising from Solvency II, the paper illustrates the strategic options life insurers have in the German market, given the specific market environment.FindingsRegulatory capital requirements of Solvency II will sanction guarantee products in a way that for some insurers life products will become unattractive. As there is evidence in the market that some participants have started to consider the run‐off option for selected carriers, the paper finds that this option may represent an appropriate consequence not only for foreign insurers ceasing their business in Germany but also for domestic insurance groups. Given the specific rules‐in‐use in the German primary life insurance market, the paper discusses the controlled run‐off approach as a strategic option for selected life insurers, enabling a harvesting strategy through maximizing cash flows from existing liabilities while avoiding further investments.Originality/valueDiscussions in this paper help to bring into focus the strong challenges by both the upcoming regulatory Solvency II and current market conditions. The brief case study included in this paper may illustrate the implications as well as some crucial success factors of discontinued life business.
Co‐operative and competitive enforced self regulation
Authors: Ojo Marianne 
Published: May 2011

PurposeThe primary purpose of the paper is to demonstrate how corporate responsibility and accountability could be fostered through monitoring and the involvement of governments in the regulation of firms.Design/methodology/approachIn considering why practices which stimulate incentives for private agents to exert corporate control should be encouraged, this paper highlights criticisms attributed to government control of banks. However, the theory relating to the “helping hand” view of government is advanced as having a fundamental role in the regulation and supervision of banks.FindingsGovernments have a vital role to play in corporate responsibility and regulation given the fact that banks are costly and difficult to monitor – this being principally attributed to the possibility that private agents will lack required incentives or the ability to supervise banks.Research limitations/implicationsBanks are costly and difficult to monitor – this being principally attributed to the possibility that private agents will lack required incentives or the ability to supervise banks.Practical implicationsThe paper illustrates how structures which operate in various systems, namely, stock market economies and universal banking systems, function (and attempt) to address gaps which may arise as a result of lack of adequate mechanisms of accountability.Social implicationsThe paper also draws attention to the impact of asymmetric information (generally and in these systems), on levels of monitoring procedures and how conflicts of interests which could arise between banks and their shareholders, or between governments and those firms being regulated by the regulator, could be addressed.Originality/valueThrough its supervision of banks, governments also assume an important role where matters related to the fostering of accountability are concerned – not only because banks may have the power to affect firm performance, but also because some private agents are not able to afford internal monitoring mechanisms.
The institutional framework against money laundering and its underlying predicate crimes
Authors: Mugarura Norman 
Published: May 2011

PurposeThe purpose of this paper is to underscore the current supranational anti‐money laundering (AML) regimes articulating challenges of harnessing them as a robust framework. Some aspects of the above framework are created under the auspices of the United Nations treaties, some are regional‐based initiatives while others are ad hoc arrangements.Design/methodology/approachThe paper was written on the basis of the supranational framework against money laundering such as the United Nations Convention against drug trafficking and other psychotropic substances. Owing to the limitations of the above AML model law, the paper utilised a qualitative research methodology, exploring a wide range of the current AML regimes. The paper has also exploited the revised AML framework which expands the scope of the offence to encompass, not only proceeds from drug trafficking but also serious criminal activities (smuggling, fraud, serious financial crimes, and the sale of stolen goods). Ideally, the paper has been written based on the provisions of the United Nations Convention against transnational organised crimes and its attendant three protocols adopted in Palermo (2000); and the Financial Action Task Force (2004). The foregoing regimes underscore an essential framework for the study of money laundering and its attendant predicate offences globally.FindingsThe findings of the study clearly demonstrate that the current AML framework is not robust enough to caution countries against the threat of money laundering. There is a gaping gap in the law of money laundering within and between regions even though there is a global framework in place. This is presumably the reason why some countries have not fully transposed some aspects of current AML regimes locally.Social implicationsThe gaps in the law against money laundering – both in relation to the way they are created and enforced signify that states still need to do more collectively to stem the threat of money laundering. The current intransigence in application of AML laws in some countries sign‐post the inherent challenges of globalisation of international finance.Originality/valueWhile there is a growing body of literature generated on supranational AML regimes, this paper is distinctly based on the interplay of global and local factors in harnessing it. Thus, the research design of this paper is connected by two strands – a review of existing supranational AML framework and the inherent challenges faced by individual states in domesticating it. The paper is also written based on some practical experiences of harnessing global AML regimes in some countries.
The notion of stewardship from a company law perspective
Authors: Reisberg Arad 
Published: May 2011

PurposeThe Stewardship Code, the first of its kind for the Financial Reporting Council, seeks to encourage better dialogue between shareholders and company boards. Given the UK market's role as a governance paragon, the code principles will be critical to practices of good stewardship taking root globally. But this new Code raises concerns, for example, as to how to treat non‐UK investors who collectively now hold upwards of 40 percent of the country's equity market. Would they voluntarily adhere to the code, and, if not, how relevant or effective would the code be? The purpose of this paper is to shed light on these topical questions.Design/methodology/approachThe paper focuses on stewardship as an important criterion for assessing the performance of larger shareholders (i.e. institutional shareholders). Section 2 explains the concept of “stewardship”. It also outlines its growing importance. Section 3 introduces the Stewardship Code, tracks back its genesis, focusing, in particular, on the underlying themes and the major principles and guidance in the Code. Section 5 then critically assess the Code, looking in particular at major possible obstacles. Finally, implications from the preceding discussion are drawn in Section 6.FindingsSection 4 reveals a hidden truth (the “stewardship spectrum”), i.e. in practice, companies operate in an ever‐changing business world, a more rapidly changing business practice with more pressures and complexity and with more diverse “players” and conflicting interests at play. It is submitted that this hidden truth effectively poses a challenge to the success of the Code.Originality/valueThis paper is geared towards providing the reader with critical tools to assess the likely impact of the Code.
The aftermath of the financial crisis
Authors: Hardouin Patrick 
Published: May 2011

PurposeThe purpose of this paper is to evaluate the international community efforts through the OECD and the Financial Action Task Force (FATF) in confronting tax evasion and money laundering (ML).Design/methodology/approachThe paper is based on the confrontation of OECD's and FAFT's results with data produced by the World Bank and Transparency International.FindingsThe G20 has speeded up the fight against tax evasion. There is no dilemma between confronting tax evasion or organized crime/terrorist ML but a potential crowding out effect and a risk of facade compliance. Corruption and poor governance have regional aspects but generate money for global laundering. The OECD is impressive in countering tax evasion. Its listing is not universal and gives satisfaction to jurisdictions having bad corruption/governance indicators. The FATF's record is striking but governance remains an issue as well as fair cooperation, and the ML and terrorist financing (TF) threat is evolving. New risks include tax evasion know‐how, facade compliance, rising bad banks and financial centres in poorly governed jurisdictions. There is a destabilizing effect in the competition and linkage between weakly and highly compliant institutions and jurisdictions. The misuse of the financial sector has a bright future as long as poor governance continues to affect jurisdictions.Practical implicationsThe paper is a call to practitioners, professionals and policy makers for keeping the momentum on ML and taking into account governance indicators.Originality/valueThe paper puts a parallel between the actions of the international community on tax evasion and ML and confronts official results with relevant assessments on corruption and governance.
Are local authority fraud teams fit for purpose?
Authors: Wesley Lane Simon 
Published: May 2011

PurposeThe purpose of this paper is to analyse fraud investigative practice in London local authorities with reference to recognised best practice and two comparator organisations, the Department for Work and Pensions (DWP) and National Health Service (NHS).Design/methodology/approachPrimary research was undertaken through questionnaires to all London Boroughs and interviews with key personnel in two comparator organisations.FindingsEach London Borough has a specialist anti‐fraud response with professionally qualified investigators, demonstrates compliance with best practice and excels in areas such as case supervision and joint working. However, concerns remain, regarding a lack of agreed national standards and some failing to use the full range of investigative techniques, such as surveillance and computer forensic examination.Research limitations/implicationsThe research was limited to London local government and further work is needed outside the capital.Practical implicationsRecommendations are made for: the introduction of national professional guidance to investigators; minimum competency standards for fraud investigation; research into the applicability of the National Intelligence Model to high volume fraud; and a less fragmented approach both within and across local authorities.Originality/valueThere has been no previous research of this type and it may be useful to government when considering how to deal with fraud, local authorities and those with an interest in public sector fraud.