bluuebunny/crossref_metadata_2025_split huggingface dataset:
Performance templates: a learning and performance partnership for employee and manager development
Authors: Lyons Paul 
Published: June 2010

PurposeThe purpose of the article is to offer a brief introduction and description of the performance template approach to training, performance improvement, and employee and manager development. The approach has been empirically examined and has demonstrated effectiveness in learning and performance improvement.DesignThe article is designed to explain what the performance template activity intends to achieve, offer the several steps in the performance improvement process, and to give some practical examples of the approach in the field.FindingsNo specific empirical findings are presented in this article, however, the references provided do contain complete information on the creation and use of the performance template approach in the field.Practical implicationsThe performance template (P‐T) approach gives managers and other organization members a means for creating new practices that can assist and inform participants in the areas of knowledge creation, skill building and performance improvement. The P‐T processes do not require any special expertise; a manager can implement the processes on her/his own, although the process is somewhat labor intensive.Social implicationsSocial implications of this work are limited to the influence on the quality of life in the organization as the employees and managers have opportunities to enhance the effectiveness of their performance.Originality/valueTaken by individual segment, the P‐T approach is not new; however, the segments in combination provide a set of processes that when executed skillfully may influence employee learning and performance as well as help managers develop important skills.
Experts within kaizen teams: how to get the most from their knowledge
Authors: Sandoval‐Arzaga Fernando , Suárez‐Barraza Manuel F. 
Published: June 2010

PurposeOne of the main problems for managers is forming work groups where experts' knowledge is truly utilized in order to successfully solve the task assigned. The question that arises is: “How can expert knowledge be best utilized for different types of teams?” The purpose of this article is to explore and describe how experts' knowledge is deployed in a specific context, as with Kaizen teams.Design/methodology/approachThis study used a qualitatively based interpretive methodology, applying the case study as a research strategy through a dual design, which combines longitudinal and retrospective studies.FindingsAs a result of the conclusions from the field study, a set of practical recommendations is presented here that can be useful for general and middle management involved in improvement and innovation efforts.Research limitations/implicationsThis study is supported in the context of three case studies. Therefore does not seek the empirical generalization but analytical generalization.Practical implicationsAs a result of the conclusions from the field study, a set of practical recommendations is presented here that can be useful for general and middle management involved in improvement and innovation efforts.Social implicationsSharing knowledge and promoting organizational learning goes beyond individual benefits and the organization to have an impact on society as it promotes dialogue, collaboration and respect as a way to solve problems and propose solutions.Originality/valueAmplifying knowledge deployment between the expert and the apprentice in a Kaizen context is one of the unexplored topics in literature on continuous innovation and knowledge management.
Supporting participation in organizational information exchange: psychological recommendations
Authors: Kimmerle Joachim 
Published: June 2010

PurposeThe aim of this article is to show how members of an organization can be encouraged to participate actively in information exchange and in the creation of an organizational knowledge base.Design/methodology/approachThis article addresses this issue by providing recommendations from motivational and social psychology.FindingsThe article provides recommendations concerning people's need for self‐determination, for social relations, regarding their reputation, and their need for favorable self‐presentation.Originality/valueThe recommendations from motivational and social psychology are supposed help organizations to support participation in organizational information exchange.
The control system in the Italian banking sector: recent changes in the application of Legislative Decree No. 231 of June 8, 2001
Authors: Opromolla Gabriella , Maccarini Michela 
Published: June 2010

PurposeThe purpose of this paper is to analyze the application of the rules governing the control system in the banking sector, particularly with respect to the impact of Legislative Decree No. 231 of June 8, 2001.Design/methodology/approachThe paper describes the contents of Legislative Decree 231/2001 and regulations issued by Italian financial regulators; it describes the solutions offered by ABI (the Italian Banking Association) guidelines in order to organize the internal control system of banks; it also outlines recent developments in case law as to the organizational models adopted by companies and describes the outcome of empirical surveys carried out on the matter.FindingsItalian banking companies adequately comply with legislative requirements set forth on prevention of corporate crimes and companies liability; for the first time a recent decision assessed the adequacy of the organization model adopted by a listed company.Practical implicationsThe paper provides certain empirical data to help the reader understand the impact of the above said Legislative Decree on the internal control system and adoption of the organizational models by Italian companies, including banks.Originality/valueThis paper provides suggestions with reference to the implementation by banks and banking groups of organizational models and their contents.
Supreme Court upholds Gartenberg standard in Jones v. Harris
Authors: Avery Cameron S. , Dykstra Paul H. , Phillips Richard M. , Pike Paulita A. , Rotunno W. , Williamson Gwendolyn A. 
Published: June 2010

PurposeThe purpose of this paper is to analyze the US Supreme Court's March 30, 2010 decision in Jones v. Harris Associates, LP concerning the evaluation of investment advisory fees under Section 36(b) of the Investment Company Act of 1940.Design/methodology/approachThe paper lays out the background of Section 36(b), the Second Circuit's 1982 decision in Gartenberg v. Merrill Lynch, and the plaintiff's allegation in the Jones case; discusses differences of opinion among the circuit courts on the fiduciary duty standard in Section 36(b); and explains the Supreme Court's reaffirmation of the Gartenberg standard, including a review of Section 36(b) on advisers' fiduciary duty, the role of comparative fees in the Section 36(b) calculus, the role of independent directors, and the dangers associated with judicial review of a board's decision regarding advisory fees.FindingsThe Court concluded its opinion by once more endorsing the principles articulated in Gartenberg.Originality/valueThe paper provides practical guidance from experienced securities lawyers.
SEC provides details on amendments to money market fund rules
Authors: Hunt John 
Published: June 2010

PurposeThe purpose of this paper is to provide a detailed discussion of the SEC's recent amendments to Rule 2a‐7 and other rules under the Investment Company Act of 1940 that affect money market funds, as approved by the Commission on January 27, 2010.Design/methodology/approachThe paper reviews the principal changes to the 1940 Act's money market fund rules; discusses the new obligations the Amendments impose on money market fund boards of directors as well as the new policies the Amendments require funds to adopt; reviews the various compliance dates for the Amendments.FindingsThe Amendments reflect three categories of changes to the rules governing money market funds: changes to Rule 2a‐7’s risk limiting conditions governing a fund portfolio's maturity, credit quality, diversification and liquidity; changes relating to operational aspects of money market funds; and new disclosure requirements.Originality/valueThe paper provides practical guidance by an experienced securities lawyer.
SEC proposes changes to stock buyback safe harbor
Authors: Cerveny Laurie A. , Wittlin Floyd I. , O'Brien Michael P. , Trocchio Michael R. 
Published: June 2010

PurposeThe purpose of this paper is to explain the Securities and Exchange Commission's recently proposed amendments to Rule 10b‐18 under the Securities Exchange Act of 1934 that are intended to modernize Rule 10b‐18 to reflect changes in the market since the Rule's adoption.Design/methodology/approachThe paper provides an overview of Rule 10b‐18, which provides an issuer that is buying its own stock a safe harbor from liability for market manipulation if the issuer satisfies the purchase, timing, price and volume conditions defined in Rule 10b‐18. It outlines the proposed amendments to the timing condition, price condition, limitation on disqualification, and the time in which the safe harbor is available in connection with an acquisition by a special purpose acquisition company.FindingsThe proposed amendments are intended to modernize Rule 10b‐18 to reflect changes in the market since the Rule's adoption.Practical implicationsThe proposed amendments to the price condition and the disqualification provisions will likely be welcome by issuers and brokers who have been challenged by the evolution of market practices and technology, but the amendments to the timing condition and the restrictions on SPACs could result in fewer opportunities for issuers to purchase their own shares under the safe harbor.Originality/valueThe paper provides practical guidance from experienced securities lawyers.
FINRA issues proposed rules on securities lending, permissible use of customer securities and callable securities
Authors: Forbes Jessica , Gnall Gregory P. 
Published: June 2010

PurposeThe purpose of this paper is to explain three new rules FINRA has proposed as part of the process of developing a consolidated rulebook: Rules 4314 (Securities Loans and Borrowings), Rule 4330 (Customer Protection – Permissible Use of Customer Securities), and Rule 4340 (Callable Securities).Design/methodology/approachThe paper explains Rule 4314, which sets forth the requirements for a member firm that is a party to an agreement for the loan or borrowing of securities; Rule 4330, which governs the borrowing or lending of a customer's margin securities that are eligible to be pledged or loaned; and Rule 4340, which establishes the obligations of a member as to callable securities in its possession or control.FindingsBroker‐dealers engaging in securities lending activities will need to review their agreements, disclosures and recordkeeping procedures in order to comply with the proposed rules upon their adoption, particularly those who may engage in such activities involving fully paid and excess margin securities. As to the proposed new rule on callable securities in their possession and control, broker‐dealers will need to review their recordkeeping procedures and consider whether they want to adopt more flexible procedures on allocations involving partially redeemed or called securities.Originality/valueThe paper provides practical guidance from experienced securities lawyers.
FINRA implements same‐day clearance process of shelf registration statements
Authors: Bressman Stuart , Ghorra Theodore J. 
Published: June 2010

PurposeThe purpse of this paper is to explain the new “Same‐Day Clearance Option” FINRA has made available to issuers and members effective March 1, 2010.Design/methodology/approachThe paper explains the background of pre‐offering review of registered securities offerings for compliance with FINRA's regulations and the increased volume of shelf takedown offering submissions that led FINRA to offer the Same‐Day Clearance Option; outlines the three same‐day clearance methods, base filing only, takedown filing, and concurrent based and takedown filing; and discusses the effect the Same‐Day Clearance Option will have on issuers and members.FindingsSince September 2008, the financial markets have been extremely volatile, causing many issuers' market capitalizations to fall and the number of shelf takedown offering submissions to increase accordingly, placing a greater burden on FINRA and causing a delay in the review and approval process for a number of such offerings.Practical implicationsWith this change, issuers will be better able to take advantage of market conditions when they prove amenable to offerings, and members will be better positioned to market and consummate an offering without the time constraints presented by the traditional FINRA approval process.Originality/valueThe paper provides practical guidance from experienced securities lawyers.
Summary of selected FINRA regulatory notices January‐March 2010
Authors: Davis Henry A. 
Published: June 2010

PurposeThe purpose of this summary is to provide excerpts of selected Financial Industry Regulatory Authority (FINRA) Regulatory Notices and Disciplinary Actions issued in January, February, and March 2010.Design/methodology/approachThe paper provides excerpts from FINRA Regulatory Notice 10‐05, Deferred Variable Annuities; Regulatory Notice Regulatory Notice 10‐09, Reverse Convertibles, and Regulatory Notice 10‐14, Trade Reporting and Compliance Engine (TRACE).Findings(10‐05) FINRA Rule 2330 (formerly NASD Rule 2821) establishes sales practice standards regarding recommended purchases and exchanges of deferred variable annuities. No member shall recommend to any customer the purchase or exchange of a deferred variable annuity unless such member or person associated with a member has a reasonable basis to believe that the transaction is suitable in accordance with NASD Rule 2310 and, in particular, that there is a reasonable basis to believe that the customer has been informed, in general terms, of various features of deferred variable annuities. NASD Rule 2310 requires that, before recommending the purchase or sale of a security, firms must have a reasonable basis for determining that the product is both suitable for at least some investors, and suitable for each specific customer to whom it is recommended. (10‐09) Reverse exchangeable securities, commonly called “reverse convertibles,” are popular structured products with retail investors, due in large part to the high yields they offer. However, reverse convertibles are complex investments that often involve terms, features and risks that can be difficult for retail investors and registered representatives to evaluate. (10‐14) FINRA believes that it is important to provide access to historical transaction‐level data through the Trade Reporting and Compliance Engine (TRACE), particularly for research purposes.Originality/valueThese are direct excerpts designed to provide a useful digest for the reader and an indication of regulatory trends. The FINRA staff is aware of this summary but has neither reviewed nor edited it. For further detail as well as other useful information, the reader should visit www.finra.org
Graph indexing and querying: a review
Authors: Sakr Sherif , Al‐Naymat Ghazi 
Published: June 2010

PurposeThe purpose of this paper is to provide a detailed discussion for different types of graph queries and a different mechanism for indexing and querying graph databases.Design/methodology/approachThe paper reviews the existing approaches and techniques for indexing and querying graph databases. For each approach, the strengths and weaknesses are discussed with particular emphasis on the target application domain. Based on an analysis of the state‐of‐the‐art of research literature, the paper provides insights for future research directions and untouched challenging research aspects.FindingsSeveral graph indexing and querying techniques have been proposed in the literature. However, there is still a clear room for improvement and further research issues in that domain.Research limitations/implicationsThe paper identifies the advantages and disadvantages of the different graph indexing mechanisms and their suitability for different practical applications. The paper provides some guidelines and recommendations which are useful for future research in the area of graph databases.Practical implicationsThe paper has practical implications for social networks, protein networks, chemical compounds, multimedia database, and semantic web.Originality/valueThe paper contributes to the implementation of an efficient indexing and querying mechanism for graph databases in different application domains.
Health, education, and economic growth in East Asia
Authors: Li Hongyi , Liang Huang 
Published: June 2010

PurposeThe purpose of this paper is to examine empirically the sources of economic growth based on an augmented Mankiw, Romer, and Weil's model which considers human capital in the forms of both health and education for a group of East Asian economies including China.Design/methodology/approachEmpirical results are based on the analysis of a panel dataset from 1961 to 2007. Sub‐sample estimation for the post‐1997 Asian Financial Crisis period is also considered for comparison purposes.FindingsThe impact of the stock of health and education on economic growth is statistically significant for both the whole sample and sub‐sample period. However, the impact of investment in education on economic growth is a little “fragile”. The statistical results show that the statistical impact of health on economic growth is stronger than that of education. It seems that it is more plausible for the policymakers in East Asia to invest more in health than educational human capital.Originality/valueThis paper is one of the first empirical studies to analyze the effect of human capital in the form of both health and education on economic growth in East Asia.
The distributional impact of income tax in Canada and China: 1997‐2005
Authors: Lin Horn‐Chern , Zeng Tao 
Published: June 2010

PurposeThe purpose of this paper is to examine the distributional impact of personal income tax in Canada and China over the most recent decade.Design/methodology/approachThe Urban Household Survey in China and the Canadian Socio‐Economic Information Management System data are employed.FindingsIt was found that, in both Canada and China, the personal income taxes are progressive, that is, tax payments and average tax rates are increasing in the income share of high‐income taxpayers.Research limitations/implicationsThis paper does not explore the connection between tax progressivity differences and social, political, and cultural differences in the two countries.Practical implicationsThis paper is of interest to policy makers, economists, and academics, who seek to design an income tax system which can mitigate income inequity efficiently. Given that income taxes have changed in China in recent years, future studies should be conducted to compare the distributional impacts of the new tax system against those of the old tax system.Originality/valueThis is the first study of distributional impact of income tax in China. This is also the first study to compare tax distribution between China and a developed country.
Gender, context and entrepreneurial learning
Authors: Ettl Kerstin , Welter Friederike 
Published: June 2010

PurposeThe purpose of the paper is to offer an insight into gender, context and entrepreneurial learning of women entrepreneurs in Germany.Design/methodology/approachThe paper explores entrepreneurial learning of women entrepreneurs both conceptually and empirically. Section 1 introduces a conceptual framework, which allows analysing entrepreneurial learning both from an individual gender‐specific and from a context‐based perspective. Empirically, the paper explores how women entrepreneurs acquire the (business‐related) knowledge to start and grow an enterprise and the impact of regional, sector, family and social as well as macro environments in this regard. Findings are based on 31 in‐depths interviews with women entrepreneurs and 23 interviews with key experts.FindingsIt is found that the meso environment is more of an indirect influence; the macro and micro environments are strong influences on lives and decisions of women entrepreneurs, especially on their opportunity recognition. The business environment has both a direct and indirect influence.Practical implicationsThe results demonstrate an ongoing need for a contemporary image of women's entrepreneurship in Germany. The major challenge for policy‐makers and support organizations therefore lies in propagating diverse entrepreneurial images and in incorporating the diversity of women's entrepreneurship and their specific learning approaches into policies and support offers.Originality/valueThe paper contributes a different and so far neglected perspective on entrepreneurial learning and opportunity recognition, drawing attention to the contextual influences and the embedding of cognitive processes.
Gender in campus incubation: evidence from Ireland
Authors: Treanor Lorna , Henry Colette 
Published: June 2010

PurposeWomen entrepreneurs face gender‐specific barriers surrounding access to: networks of information, assistance, finance and investment funds, in addition to socio‐cultural barriers. Business incubation literature indicates the supports provided to tenant incubator companies (including: assistance from incubation managers, access to academic institutions and facilities and access to contact networks), generally increase survival rates and can accelerate growth in turnover, employment levels and export sales. Business incubators could, therefore, offer an ideal environment for women entrepreneurs to overcome many gender‐related barriers. The Irish Government has invested, via “Enterprise Ireland”, over €46 million in campus‐incubators but the gender composition of incubation tenants accessing this state funding has not been explored.Design/methodology/approachA study of all “Enterprise Ireland” funded campus‐incubators in Ireland was undertaken between November 2006 and March 2007. A survey of 100 per cent of centre managers explored their background, demands on time, the contact networks and relationships with the academic host in each centre and services provided. For cross‐referencing purposes, some tenants and prospective tenants were also surveyed in relation to tenant expectations and service delivery; the culture of incubation centres; incubation centres' policies are: tenant recruitment and selection.FindingsThis paper highlights the under‐representation of women‐owned businesses in Ireland's campus incubation centres.Research limitations/implicationsThese findings highlight key areas requiring attention from researchers, policy makers and incubation managers to facilitate best practice.Originality/valueThis paper contributes to current knowledge as there has, to date, been no comprehensive study or evaluation of gender equality, or suitability of services provided, in campus‐incubators.