bluuebunny/crossref_metadata_2025_split huggingface dataset:
Are potential effects of SFAS 158 associated with firms' decisions to freeze their defined benefit pension plans?
Authors: Beaudoin Cathy , Chandar Nandini , Werner Edward M. 
Published: November 2010

PurposeThe purpose of this paper is to examine whether the significant clustering of defined benefit (DB) pension plan freeze announcements during 2001‐2006 is motivated at least in part by accounting concerns due to the Financial Accounting Standards Board's pending adoption of Statement of Financial Accounting Standards No. 158 (SFAS 158).Design/methodology/approachUsing logistic regression models, the paper compares 147 “freeze firms” with a matched sample of firms that did not announce a DB plan freeze. Empirical models control for other DB plan motives including as a response to stricter contribution requirements under the Pension Protection Act of 2006 and improving the firm's competitive position.FindingsThe potential SFAS 158 impact is significantly associated with firms' decisions to freeze their DB plans. Firm profitability is also significantly associated with the freeze decision. However, there is no significant association between cash flow positions or pension plan contributions and the freeze decision.Research limitations/implicationsIt is possible that economic conditions adversely affecting the funded status of DB plans also motivate the freeze decision. While this study controls for the economic environment, economic factors could exacerbate the potential effect of SFAS 158.Originality/valueThis paper considers potential effects of accounting policy by examining its influence on real management actions and has consequences for a variety of stakeholders including investors, creditors, and, importantly, pension beneficiaries and workers, as DB plans represent implicit contracts between firms and their employees.
Technology, individual rights and the ethical evaluation of risk
Authors: Bolatito Asiata Lanre‐Abass 
Published: November 2010

PurposeThe purpose of this paper is to examine the risk arising from technological devices, such as closed circuit television (CCTV) and nuclear power plants and the consequent effect on the rights to privacy and security of individuals.Design/methodology/approachThe paper presents critical and conceptual analyses of CCTV, nuclear power plants and the rights of individuals. It also analyses how communitarianism and liberal individualism would respond to right‐infringements and risk‐imposition. It draws on W.D. Ross's prima facie and actual duties to explain the pre‐eminence of duty when certain duties conflict in a bid to improve technology.FindingsThe paper discovers the importance of rights to individuals, particularly the rights to privacy and security. It shows that, in some situations, government's duty to respect the right to the privacy of individuals conflicts with the duty to provide public goods, such as CCTV. The paper, therefore, stresses that one duty has greater moral force than the other. In essence, the more incumbent duty can be employed by government in justifying right‐infringement and risk‐imposition, though this does not disvalue the rights of individuals.Originality/valueThe paper offers insight into ways of addressing questions such as: when is it morally acceptable or justifiable to expose others to risk? When is infringement on people's rights permissible? Also, the paper is relevant to those in the areas of ethics and technology because it offers an ethical analysis of risk‐imposition and right‐infringement by examining how ethical theories, such as communitarianism and liberal individualism, would assess risks resulting from CCTV and nuclear energy. It argues that consent is not enough to justify risk‐imposition and right‐infringement. It concludes by drawing on W.D. Ross's prima facie and actual duties as a means of justifying risk‐imposition and right‐infringement by government.
Investigating internet usage as innovation adoption: a quantitative study
Authors: Chatzoglou Prodromos D. , Vraimaki Eftichia 
Published: November 2010

PurposeThe purpose is to study Rogers' Diffusion of Innovations theory (2003) in a real‐life context, where it is exposed to the full range of complexities of people residing in a specific area and to briefly describe basically non‐work information needs and sources selected to access it.Design/methodology/approachThe relationships between personality and communication behaviour, socio‐economic characteristics and internet adoption, based on Rogers' theory are investigated.FindingsResults from 150 households suggest younger people and individuals with more formal education have increased information needs and are more familiar with computer and internet usage. A positive association between educational level and innovation adoption, and between the latter and attitude toward science and change, is indicated.Research limitations/implicationsResearch is limited to Xanthi's Old Town. The quantitative methodology utilised does not allow for in‐depth analysis of information behaviour and internet adoption patterns. Measures to assess personality and communication behaviour variables developed need to be further validated. Finally, the research does not examine other variables (e.g. perceived attributes of innovation) and the distinction between voluntary and mandatory adoption.Practical implicationsResults suggest benefits of information technology should be advertised through earlier adopters.Originality/valueResearch shows level of internet exposure and practically explores technology usage levels in relation to socio‐economic, personality and communication behaviour variables. The sample offers a detailed examination of internet usage and information needs of individuals residing in a specific area.
A new “Ring of Gyges” and the meaning of invisibility in the information revolution
Authors: Pagallo Ugo 
Published: November 2010

PurposeThe paper aims to examine the profound transformations engendered by the information revolution in order to determine aspects of what should be visible or invisible in human affairs. It seeks to explore the meaning of invisibility via an interdisciplinary approach, including computer science, law, and ethics.Design/methodology/approachThe method draws on both theoretical and empirical material so as to scrutinise the ways in which today's information revolution is recasting the boundaries between visibility and invisibility.FindingsThe degrees of exposure to public notice can be understood as a matter of balance between access and control over information in a specific context, as well as a function of the ontological friction in a given region of the environment.Originality/valueThe originality of the case study on a new kind of recommender system is enhanced because of the procedural approach which is suggested to further develop the distinction between “good” and “evil” as anything that enriches, or damages, the informational complexity of the environment.
Applying a non‐deterministic conceptual life cycle costing model to manufacturing processes
Authors: Settanni Ettore , Emblemsvåg Jan 
Published: November 2010

PurposeThe aim of this paper is to introduce uncertainty analysis within an environmentally extended input‐output technological model of life cycle costing. The application of this approach will be illustrated with reference to the ceramic floor tiles manufacturing process.Design/methodology/approachInput‐output analysis (IOA) provides a computational structure which is interesting for many applications within value chain analysis and business processes analysis. A technological model, which is built bottom‐upwards from the operations, warrants that production planning and corporate environmental accounting be closely related to cost accounting. Monte Carlo methods have been employed to assess how the uncertainty may affect the expected outcomes of the model.FindingsIt has been shown, when referring to a vertically‐integrated, multiproduct manufacturing process, how production and cost planning can be effectively and transparently integrated, also taking the product usage stage into account. The uncertainty of parameters has been explicitly addressed to reflect business reality, thus reducing risk while aiding management to take informed actions.Research limitations/implicationsThe model is subject to all the assumptions characterizing IOA. Advanced issues such as non linearity and dynamics have not been addressed. These limitations can be seen as reasonable as long as the model is mostly tailored to situations where specialized information systems and competences about complex methods may be lacking, such as in many small and medium enterprises.Practical implicationsDeveloping a formal structure which is common to environmental, or other physically‐driven, assessments and cost accounting helps to identify and to understand those drivers that are relevant to both of them, especially the effects different design solutions may have on both material flows and the associated life cycle costs.Originality/valueThis approach integrates physical and monetary measures, making the computational mechanisms transparent. Unlike other microeconomic IOA models, the environmental extensions have been introduced. Uncertainty has been addressed with a focus on the easiness of implementing the model.
Debates as a pedagogical learning technique: empirical research with business students
Authors: Rao Pramila 
Published: November 2010

PurposeThe purpose of this paper is to enhance knowledge on debates as a pedagogical learning technique.Design/methodology/approachThis empirical research was conducted in a northeastern university in the USA on graduate and undergraduate business students taking human resource management (HRM) classes. This research was conducted in the spring summer, and fall semesters of 2009. A total number of 68 completed student surveys from both graduate and undergraduate students were collected over the entire year. This empirical paper provides the null and alternate hypotheses for understanding the relationship between debates and short‐ and long‐term learning outcomes. This study uses the Pearson's correlations and significance levels to reject or accept the hypotheses. The means, SD, and percentages of students' responses with their open‐ended comments are also provided to enhance understanding of the subject.FindingsThis research suggests there are positive correlations between debates and short‐ and long‐term learning outcomes. Further, most of the statements for short‐ and long‐term learning outcomes and debates are significant at the 0.01 and 0.05 levels. Open‐ended comments from students in the survey also enrich the data by providing relevant positive and negative comments.Practical implicationsThis study will help educators enhance the understanding of debates and also the impact of short‐ and long‐term outcomes on student learning. This paper also provides debate prompts and formats that HRM professors could possibly adopt in their classes.Originality/valueThis paper has integrated the learning taxonomies of Bloom's and Angelo and Cross' with the learning process of debates to provide a comprehensive theoretical understanding of this learning technique.
Perceptions of MBA students towards learning climate for managerial knowledge
Authors: Raza Ahmad , Murad Hasan , Kayani Ashraf 
Published: November 2010

PurposeThe purpose of this paper is to explore different cultural dimensions of the learning climate at a business school located at Lahore, Pakistan.Design/methodology/approachThis paper reports the result of an empirical study of the learning climate for managerial knowledge at a business school, located in Lahore, Pakistan. A sample of 150 MBA students were asked to respond to a self‐designed learning climate scale, in order to assess their perceptions of the learning climate. The study has attempted to measure five dimensions of learning climate, which include culture, learning styles, resources, methodology and environment. In addition to that, we intend to describe the patterns of effective learning climate for business knowledge by the students of the school amid dynamic challenges of globalization and diversity.FindingsThe study revealed that students highly regarded school culture and trust of stakeholders in defining learning climate.Research limitations/implicationsFirst, this paper reports the results of a business school located in a developing country. Second, the results presented in this paper have important implications for those engaged in the strategic management of business education in Pakistan and other developing countries of South Asia and Africa due similar socio‐economic contexts.Originality/valueThe study is first of its kind conducted on a Pakistani business school. It brings forth significant cultural dimensions of learning climate in a developing country.
More than a mission statement
Authors: Othelia Lee Eun‐Kyoung 
Published: November 2010

PurposeThrough an organizational case study approach, this paper seeks to describe the ongoing diversity initiative of a graduate school of social work (SSW). Organizational change is usually built around the activities of change agents or teams, who seek to bring about changes in human resources, systems, programs, and services.Design/methodology/approachDreachlin's five‐stage model of organizational change (1999), including discovery, assessment, exploration, transformation, and revitalization, was used to analyze the strategic efforts to promote diversity within the SSW.FindingsThe final phase of Dreachlin's model, revitalization, has continued to renew and expand the diversity initiative. It is the responsibility of faculty and administrators to continue to develop, implement, monitor, and review the SSW's diversity efforts with regard to the practicum, curriculum, admissions, and climate issues.Originality/valueLessons learned during the past three years are discussed along with suggestions for other professional schools who are interested in implementing a multi‐faceted diversity initiative.
HR outsourcing among Malaysian manufacturing companies
Authors: Abdul‐Halim Hasliza , Che‐Ha Norbani 
Published: November 2010

PurposeThe purpose of this paper is to investigate the trend of human resource (HR) outsourcing among manufacturing companies in Malaysia.Design/methodology/approachThe data for the study were obtained from survey responses from 232 manufacturing companies in Malaysia, of which were engaged in HR outsourcing. Descriptive analyses were performed to obtain the information on the practices of HR outsourcing among these companies. The practices to be explored include the types of HR functions outsourced, and the reasons for and for not engaging HR outsourcing.FindingsThe findings suggest that only 49 percent of manufacturing companies engage HR outsourcing. This implies that the trend of HR outsourcing is still a relatively new practice, but is increasing considerably. Many companies tend to outsource recruitment functions because they want to get access to expert services. However, many companies also refuse to outsource HR functions because it is not appropriate for their business operations.Research limitations/implicationsThis study is merely descriptive. Therefore, it does not test the relationship on the factors that induce the companies to engage HR outsourcing. In fact, it would be interesting for future studies to analyze the antecedents and consequences of HR outsourcing.Practical implicationsManufacturing companies are aware of which HR functions are frequently outsourced. It guides them on the conditions in which HR outsourcing is most desired, such as the reasons for engaging with HR outsourcing and the reasons for not outsourcing HR functions. From this information, companies should be attentive to the potential HR functions to be outsourced.Originality/valueAs HR outsourcing is expected to boom in Malaysia in the next few years, this study provides an input for manufacturing companies to determine their HR deliveries in future.
Innovation in the internet age
Authors: Skinner Christopher 
Published: November 2010

PurposeThe purpose of this paper is to illuminate the need for business to integrate the internet as a means for creating frameworks for sustainable innovation and growth.Design/methodology/approachDrawing from accepted methods for establishing business innovation, the author updates these traditional models for the internet age.FindingsThe internet can enable business innovation more quickly, and on a larger scale than ever before, but managers must first challenge themselves to achieve internet integration.Practical implicationsBusiness must integrate the internet now, in order to avoid loss of market share; those that have an internet‐enabled framework for innovation installed will see their business grow sustainably.Originality/valueManagers will gain unique insight into how the internet can provide an innovation framework, by acting as a distributed application and a global medium.
Managing and measuring employee health and wellbeing: a review and critique
Authors: Holmgren Caicedo Mikael , Mårtensson Maria , Roslender Robin 
Published: November 2010

PurposeThe purpose of this paper is to identify the case for taking employee health and wellbeing into account in some way and to consider a range of objections that might be raised against such exercises.Design/methodology/approachThe paper identifies the existence of a persistent sickness absence as a cause for concern for a range of stakeholders and how it might be accounted for in the light of recent developments within the intellectual capital field. Attention then turns to some of the difficulties such well meaning interventions might encounter, and briefly considers how a self‐accounting approach might in some part overcome these.FindingsThe paper finds that a programme of empirical research within the field of employee health and wellbeing is now required to ensure that employee health and wellbeing into account.Practical implicationsWhile predominantly a discursive contribution to the literature, the paper incorporates some discussion of innovative accounting interventions.Originality/valueIn contrast to viewing sickness absence from a cost perspective, the paper encourages stakeholders to embrace a wider spectrum of ways of seeing to better understand employee health and wellbeing issues in the work place.
Mining the plant–herbivore interface with a leafmining Drosophila of Arabidopsis
Authors: WHITEMAN NOAH K. , GROEN SIMON C. , CHEVASCO DANIELA , BEAR ASHLEY , BECKWITH NOOR , GREGORY T. RYAN , DENOUX CARINE , MAMMARELLA NICOLE , AUSUBEL FREDERICK M. , PIERCE NAOMI E. 
Published: November 2010

AbstractExperimental infections of Arabidopsis thaliana (Arabidopsis) with genomically characterized plant pathogens such as Pseudomonas syringae have facilitated the dissection of canonical eukaryotic defence pathways and parasite virulence factors. Plants are also attacked by herbivorous insects, and the development of an ecologically relevant genetic model herbivore that feeds on Arabidopsis will enable the parallel dissection of host defence and reciprocal resistance pathways such as those involved in xenobiotic metabolism. An ideal candidate is Scaptomyza flava, a drosophilid fly whose leafmining larvae are true herbivores that can be found in nature feeding on Arabidopsis and other crucifers. Here, we describe the life cycle of S. flava on Arabidopsis and use multiple approaches to characterize the response of Arabidopsis to S. flava attack. Oviposition choice tests and growth performance assays on different Arabidopsis ecotypes, defence‐related mutants, and hormone and chitin‐treated plants revealed significant differences in host preference and variation in larval performance across Arabidopsis accessions. The jasmonate and glucosinolate pathways in Arabidopsis are important in mediating quantitative resistance against S. flava, and priming with jasmonate or chitin resulted in increased resistance. Expression of xenobiotic detoxification genes was reduced in S. flava larvae reared on Arabidopsis jasmonate signalling mutants and increased in plants pretreated with chitin. These results and future research directions are discussed in the context of developing a genetic model system to analyse insect–plant interactions.
Genome‐wide mapping of the HY5‐mediated genenetworks in Arabidopsis that involve both transcriptional and post‐transcriptional regulation
Authors: Zhang Huiyong , He Hang , Wang Xuncheng , Wang Xiangfeng , Yang Xiaozeng , Li Lei , Deng Xing W. 
Published: November 2010

SummaryLONG HYPOCOTYL 5 (HY5) is a basic leucine zipper transcription factor (TF) that functions downstream of multiple families of photoreceptors. Mutations in the HY5 gene cause a myriad of aberrant phenotypes in Arabidopsis, including elongated hypocotyl, reduced accumulation of pigments, halted chloroplast development in greening hypocotyls, altered root morphology, and defective hormonal and stimulus responses. HY5 thus acts as an integrator that links various gene networks to coordinate plant development. Here we report the experimental mapping of HY5‐mediated gene networks in Arabidopsis by integrating genomic loci occupied by HY5 and HY5‐dependent gene expression profiles. Our results indicate that HY5 binds to over 9000 genes, detectably affecting the expression of over 1100 genes, either positively or negatively. Further, HY5 indirectly regulate many other genes through sub‐networks mediated by other regulators. In particular, HY5 regulates eight miRNA genes that in turn control the transcript abundance of specific target genes. Over‐expressing HY5‐targeted miR408 resulted in phenotypes that are opposite to the hy5 mutants. Together, our results reveal both transcriptional and post‐transcriptional components of the HY5‐mediated gene networks.
Phosphatidylglucoside: a novel marker for adult neural stem cells
Authors: Kaneko Jun , Kinoshita Masami O. , Machida Takeo , Shinoda Yoko , Nagatsuka Yasuko , Hirabayashi Yoshio 
Published: November 2010

J. Neurochem. (2011) 116, 840–844.AbstractWe investigated the expression of a novel glycophospholipid, phosphatidylglucoside (PtdGlc), in adult mouse brains. Immunohistochemical analysis with DIM21 antibody, a monoclonal anti‐PtdGlc antibody, revealed robust PtdGlc staining in the two primary neurogenic regions of the adult rodent brain, the subventricular zone (SVZ) lining the lateral ventricle and the subgranular zone of the dentate gyrus. Intriguingly, the staining pattern of PtdGlc appeared to overlap that of glial fibrillary acidic protein, an adult neural stem cell marker in these regions. Further immunohistochemical analysis revealed that PtdGlc expression on the cell membranes of adult SVZ neural stem cells significantly overlapped with other proposed adult neural stem cell markers. Moreover, PtdGlc+ cells isolated from adult mouse SVZs by fluorescence‐activated cell sorting with anti‐PtdGlc antibody efficiently generated neurospheres in cell culture. These cells differentiated into neurons, astrocytes, and oligodendrocytes in vitro, directly demonstrating that PtdGlc‐expressing cells possessed multipotency. Our data suggest that PtdGlc could be a useful adult stem cell marker.