bluuebunny/crossref_metadata_2025_split huggingface dataset:
The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies
Authors: Said Roshima , Hj Zainuddin Yuserrie , Haron Hasnah 
Published: June 2009

PurposeThe purpose of this paper is to examine the relationship between corporate governance characteristics, namely the board size, board independence, duality, audit committee, ten largest shareholders, managerial ownership, foreign ownership and government ownership and the extent of corporate social responsibility disclosure.Design/methodology/approachThe content analysis was used to extract the CSR disclosure items from annual report and companies' web sites. Then, a CSR disclosure index was constructed after combining CSR disclosure items disclosed both in annual reports and in companies' web sites. Hierarchical regression analysis was used to examine the relationship between the corporate social disclosures index and the independent variables, namely the board size, board independence, duality, audit committee, ten largest shareholders, managerial ownership, foreign ownership and government ownership after statistically controlling the effects of a firm's size and the profitability of the companies.FindingsResults based on the full regression models indicated that only two variables were associated with the extent of disclosures, namely government ownership and audit committee. Government ownership and audit committee are positively and significantly correlated with the level of corporate social responsibility disclosure. The most significant variable that influences the level of CSR disclosure is government ownership.Research limitations/implicationsThe findings are limited to the context of the study and it was limited to Malaysian public listed companies, January to December 2006. The sources of data in this study were companies' annual reports and web sites only.Practical implicationsThe study is useful to organizations and statutory bodies to take into consideration in identifying the corporate governance characteristics that will enhance CSR disclosure, since it had been shown in previous studies that corporate social responsibility reporting in Malaysia is generally low. The government can determine how important it is that a company should be willing to allocate their costs towards corporate social responsibility activities. Thus, this study will emphasize the level of activities through corporate social responsibility reporting in Malaysian public listed companies and help the government to ascertain the level of corporate social responsibility activities through corporate social responsibility reporting among Malaysian public listed companies.Originality/valueThe study reveals the extent of the disclosure of corporate social responsibility to companies web sites and constructed the CSR index based on two sources of data, namely companies' web sites and annual reports.
Before and after: employees' views on corporate social responsibility: energy‐sector stakeholders in Nordic post‐merger integration
Authors: Syrjälä Jari , Takala Tuomo 
Published: June 2009

PurposeThe aim of this paper is to describe and qualitatively explain certain observations concerning corporate social responsibility from the personnel standpoint with special reference to various stakeholders.Design/methodology/approachThe observations were made in connection with earlier studies on organizational change. The paper draws on stakeholder thinking and offers a view regarding the way employees perceive business issues concerning CSR in relation to corporate stakeholder groups. Should a business give priority to the interests of its owners or take all stakeholder groups equally into account? How do employees see their own relations with other stakeholder groups, and do their views change in the course of a post‐merger integration process? The interviews were conducted at two points in the change process in Nordic energy sector companies: first in the pre‐merger situation in 2001 and then in the post‐merger situation four years later in 2005.FindingsThe main contribution of the study is the observation of the changing positions of stakeholder groups in a merger process. The findings show that two of these primary stakeholder groups – namely, management and owners – shift places in a merger, with owners replacing the management in the corporate core and the old, pre‐merger management joining the stakeholder group of other personnel.Originality/valueThe paper produces new and validated scientific information about energy‐sector mergers from the employees' point‐of‐view.
Cloned food labeling: history, issues, and bill S. 414
Authors: Feight Jennie , Zuraikat Nashat 
Published: June 2009

PurposeThe issue of cloned food labeling came to the forefront on January 15, 2008, with the release of a controversial report by the Food and Drug Administration (FDA). This paper aims to explore issues surrounding cloned food sources, specifically the increasingly vocal demands by the American public for mandatory labeling.Design/methodology/approachThis paper reviews literature to examine the culture and structure of the FDA over the past ten years. Ethical, economic and public health concerns surrounding cloned food sources are also examined. Comparisons are made to the shared history of genetically modified organisms (GMOs). Political process and implementation of the Cloned Food Labeling Act (S. 414) are explored.FindingsThe FDA faces legal and cultural pressure to speed medications to market. The processes created by this struggle also affect the regulation of agriculture; this can be seen in the similar histories of GMOs and cloned food. Ethical issues surrounding cloned food labeling include animal welfare and the usurpation of the creator's role. Other ethical issues are entwined in health and economic concerns. Health issues include the capacity of the FDA to track allergic reactions and the possibility of future protein abnormalities among consumers. Environmental and herd health are identified as more global health concerns.Practical implicationsThe combined economics of the biotech cloning and agricultural industries invert the usual law of supply and demand. This economic dynamic may either hurt small farmers or potentially benefit those who eschew cloning due to ethical or financial constraints. The current political climate exerts an interesting dynamic on the cloned food labeling debate. Consumer issues are pushed aside in the excitement of a new administration and more pressing issues such as the recessed economy. Biotech industries have the ability to maintain focus in the midst of distracting national issues; however, legislative opponents may have newfound strength with a majority congress.Originality/valueFunctioning as an historical overview and theoretical framework for those studying cloned food safety and labeling issues, this paper is useful in engendering ethical discussions. It also highlights the need for statistical and public health research on cloned food safety.
The retail health clinic model: economically viable?
Authors: Hayden Eric W. 
Published: June 2009

PurposeIn early 2008, the Massachusetts Public Health Council voted to allow walk‐in healthcare clinics to operate in the state. The charged public debate leading up to the decision pointed to the need for an objective examination of retail health care delivery – the concept, historical evolution, and relative pros and cons – as well as an assessment of its long‐term prognosis. This paper aims to assess the situation.Design/methodology/approachAn online literature review identified several useful background resources, including a business school case, a medical journal article, and a cost study. The internet also provided access to the web sites of major clinic operators, the positions of various physician groups, news releases, and investor conference calls of the industry leader. The research was further informed by the findings of a third‐party interactive survey of clinic users and a small onsite sampling by the author.FindingsLess than a decade old, the retail health care clinic business is in the midst of significant consolidation, with CVS Caremark and Walgreens emerging as the key players. Still a loss‐leader, the business stands to gain from several structural changes underway in the American health care industry, discussed in the paper. Benefiting from those changes, however, will require a significant increase in foot traffic into the host stores, i.e. to the clinics themselves and also for ancillary shopping. Until then, the economic viability of the clinics remains unclear.Originality/valueThe paper provides a concise assessment of the status of a business with significant potential to help contain health care costs.
Designing a stress management intervention in social services
Authors: Coffey Margaret , Dugdill Lindsey , Tattersall Andy 
Published: June 2009

PurposeThe purpose of this paper is to present an evaluation of the design of a stress management intervention (rather than an evaluation of the implementation and outcomes of the programme).Design/methodology/approachThis paper uses data generated from a large study carried out in two social service departments in the UK. The study is carried out in three phases: first, a problem diagnosis phase, comprising the development of a questionnaire and survey (n=1,234); second, focus groups (n=16) to develop interventions in a participatory way from the baseline established; and finally, an evaluation of the processes involved in phases one and two.FindingsKey barriers include: major changes are currently taking place within the organisations; staff are distrustful of management and sceptical of the value of the research; lack of resources; and difficulties translating the findings into actions. Key factors necessary for success include: strong commitment from senior management; willingness by staff to participate; realistic expectations, responsibilities and time‐frames agreed at the outset of the project. Key health promotion outcomes achieved include: improved health literacy; changes to organisational policies and practices and staff empowerment and participation.Research limitations/implicationsFuture research designing and implementing stress management interventions can draw on the evidence from this study in order to improve intervention effectiveness.Practical implicationsEvaluating the design of the stress management intervention has identified: what worked well, what did not, and in what context; difficulties associated with managing change; and unanticipated successes.Originality/valueThis paper provides an overview of the conditions which need to be created in order to achieve potentially successful outcomes and improve intervention effectiveness.
The influence of shift work on emotional exhaustion in firefighters
Authors: Halbesleben Jonathon R.B. 
Published: June 2009

PurposeWith the demand for continuous services increasing, organizations have relied more upon shift work to adapt to the needs of consumers. However, relatively little research has adequately explored the effects of different types of shifts on emotional exhaustion, particularly as they relate to work‐family conflict and social support. In this paper based on the conservation of resources (COR) model of stress, a mediated model where shifts that demand more resources related to the work‐family interface will be more likely to lead to emotional exhaustion is argued. The paper aims to address this issue.Design/methodology/approachA study of 168 fire service personnel from departments working on three different shift systems is conducted. The participants complete survey measures of emotional exhaustion, work‐family conflict, support, and demographic controls.FindingsThe paper suggests that more demanding shifts, those that lead to less time spent off the job in continuous blocks, are associated with higher work‐family conflict. Moreover, family support can make up for the lost resources of demanding shifts and is negatively associated with work‐family conflict. Finally, higher work‐family conflict is associated with emotional exhaustion.Practical implicationsThe paper has important implications for the scheduling of shifts and employee well‐being. Specifically, it suggests that scheduling shifts with larger continuous blocks of time with family will be associated with lower work‐family conflict and less strain on employees.Originality/valueThe paper is the first to use a COR‐based framework to understand how shift scheduling leads to decrements in employee well‐being. Given the common use of shift work in practice, such findings may be critical in effective shift work design such that shifts have less negative impact on family life and less longer term impact on employee strain.
Does the “happy‐productive worker” thesis apply to managers?
Authors: Hosie Peter J. , Sevastos Peter 
Published: June 2009

PurposeThe purpose of this paper is to emanate from an enduring stream of research into individual performance and organisational productivity where happy employees are believed to perform better. Decades of research have been unable to establish a strong link between workplace happiness and performance. A variation on the enduring employee happiness‐productivity debate is evolving the “happy‐performing managers” proposition.Design/methodology/approachAn empirical investigation reports on the impact of two important aspects of job happiness – self‐rated affective wellbeing and intrinsic job satisfaction – on superiors' ratings of managers' contextual and task performance. An ancillary methodological objective of the study is to establish the structure of managers' performance.FindingsA partial model of managers' affective wellbeing, intrinsic job satisfaction and performance contributed an understanding to how specific indicators of affective wellbeing and intrinsic job satisfaction predict certain dimensions of managers' performance.Practical implicationsChanges in the workplace emphasises are needed to ensure managers can retain and improve their positive affective wellbeing by working smarter and faster, rather than harder and longer.Originality/valueA contribution of this paper is to provide qualified support for the “happy‐performing managers” proposition by linking the conceptual bases relating to managers' affective wellbeing, intrinsic job satisfaction and to their performance. These findings progress the debate as to how work might be structured to improve managers' affective wellbeing and consequently their performance. Perhaps, it is timely to consider moving away from the negative forms of psychology and affirm managers' future by embracing the “happy‐performing managers” proposition.
Waiting in a queue with strangers and acquaintances
Authors: Zourrig Haithem , Chebat Jean‐Charles 
Published: June 2009

PurposeThe purpose of this paper is to discuss the effect of social exchanges between customers that may occur in a queue, on the waiting experience's evaluation and its implication for the customer service management.Design/methodology/approachExtant literature on social exchanges between customers within consumption environment is reviewed pertaining to the interrelationships between customer‐to‐customer interactions, atmospherics' perception and waiting time evaluation. A conceptual model is built upon the reviewed literature illustrating the relationships between main concepts of the study.FindingsThe insights from this work suggest that making interactions between customers more enjoyable may reduce waiting time perception. In contrast, if the customer‐to‐customer interaction is perceived as negative, this may increase the waiting time evaluation.Research limitations/implicationsAlbeit conceptual and exploratory in nature, this paper is intended as a beginning for further empirical validation of the effect of customer‐to‐customer interaction on the waiting experience.Originality/valueFew studies have investigated explicitly the impact of customer‐to‐customer interactions on waiting time evaluation. This paper suggests that social exchanges that may occur in the queue may affect the customer's waiting experience.
A standardised approach to the world? IKEA in China
Authors: Johansson Ulf , Thelander Åsa 
Published: June 2009

PurposeThe purpose of this paper is to analyse the marketing strategy in China of the furnishing retailer IKEA in the context of standardisation and adaptation of marketing activities. IKEA's strategy in China is compared to its corporate strategy throughout the rest of the world.Design/methodology/approachThe four P classifications are used as a framework to compare the central marketing strategies of IKEA with marketing strategies used in China. The paper builds on both primary and secondary data. Interviews with senior managers at IKEA are conducted and studies on business and retailing in China are used.FindingsThe marketing strategies used by IKEA in China are found to be different from the standardised strategies it uses throughout the rest of the world. Several of the changed strategies are central to the business concept of IKEA.Research limitations/implicationsThe present paper shows the challenges for a standardised marketing concept and its implications.Originality/valueThe paper provides, in the context of the standardisation and adaptation of marketing activities, a more nuanced and up‐to‐date picture of the strategies used by IKEA compared to previous studies.
Characteristics of institutional investors and discretionary accruals
Authors: Agnes Cheng C.S. , Reitenga Austin 
Published: June 2009

PurposeThe purpose of this paper is to examine the differential effects of institutional non‐blockholders (NONB) and active institutional blockholders (ACTB) on earnings management behavior, as measured by discretionary accruals.Design/methodology/approachThis paper also proposes that the hypothesized influence of NONB and ACTB on earnings management behavior is affected by earnings pressure (EP) (i.e. the gap between target earnings and pre‐managed earnings). In particular, it believes that the stimulating effect of NONB on earnings management may not manifest when the stimulating effect of EPs is already strong and the mitigating effect of ACTB may manifest only when the stimulating effect of EP is there. The sample into three EP conditions: pressure to increase earnings, neutral pressure and pressure to decrease earnings is grouped. Consistent with the expectations, the paper finds that NONB stimulates earnings management, but only when EP is not strong and that ACTB mitigates earnings management, but only when there is pressure to increase earnings.FindingsThis paper also predicts that ACTB will need to exercise their monitoring power only when EP is strong. The results confirm this prediction, but only when there is strong pressure to increase earnings. When there is strong pressure to decrease earnings, inconclusive evidence regarding the effect of ACTB is found. This may imply that ACTB are conservative since they appear to be more likely to limit income‐increasing accruals than they are to limit income‐decreasing accruals.Originality/valueThis paper's contributions to the literature are twofold: the paper shows that the characteristics of institutional investors (INSTs) should be considered when examining the relationship between INSTs and earnings management; the paper shows that the direction and level of EP should be considered when evaluating the relationship between INSTs and earnings management.
The design and implementation of activity‐based costing
Authors: Duh Rong‐Ruey , Lin Thomas W. , Wang Wen‐Ying , Huang Chao‐Hsin 
Published: June 2009

PurposeThis paper describes the design and implementation of an activity‐based costing (ABC) system for a textile company in Taiwan.Design/methodology/approachAn in‐depth field investigation by collecting and analyzing 39 months of field data, gathering information from files and archives, direct observation, interviews, and statistical analyses was conducted.FindingsFirst, the company's existing cost system adopted a volume‐based cost driver to allocate overhead costs to products. While the company devised an “equivalent factor” to take production‐complexity into account, the weakness of the metric led to product cost distortions. Second, the existing volume‐based cost system ignores the impact of rework processes on product costs. Third, adding complexity‐related cost drivers to the volume‐based cost driver increases the ability to explain variations in overhead costs. Fourth, the newly designed ABC system incorporates both volume‐based and non‐volume based drivers, which considers the effect of rework on product costs. Fifth, the existing volume‐based cost system overestimates the costs of high‐volume products and underestimates the costs of products with high production‐complexity. Finally, the company still stays at the analysis phase of the ABC system implementation, possibly due to revision of strategy, no linkage to incentives, lack of MIS support, and inadequate inventory control.Practical implicationsThe above findings have implications for companies attempting to implement ABC.Originality/valueThis paper extends prior research in the following. First, it reports on the entire process of ABC implementation for a given company, as well as facilitators/impediments in the process. Second, while most prior research tends to focus on success cases, our study presents a failure case, which has implications for practitioners trying to avoid the same mistakes.
The impact of Sarbanes‐Oxley on internal control remediation
Authors: Chan Kam , Kleinman Gary , Lee Picheng 
Published: June 2009

PurposeThe purpose of this paper is to examine the determinants of internal control weakness remediation revealed under Sarbanes‐Oxley (SOX) section 404 reporting requirements.Design/methodology/approachData on firms that reported internal control weaknesses for fiscal year 2004 are collected, and determined whether these weaknesses still existed in their 2005 filings. Logistic regression is used to examine the impact of corporate governance, resource, impediments (e.g. severity of weakness), and Big 4 auditor status on remediation completion.FindingsResources (e.g. size, ROA) were positively associated with remediation. Use of Big 4 auditor, more audit committee meetings, more business segments, and filing lag were negatively associated with remediation, as were number and type of internal control weaknesses.Research limitations/implicationsFirst, the paper sheds light on the individual firm factors that influence corporate response to the legal and social (e.g. public pressure) environment facing firms. Understanding this should better enable policy makers and regulators to foresee where potential lags in firm implementation of regulations may occur, and why. Second, it believes that the paper also sheds light on the relative value of different corporate governance structures in meeting investor concerns for proper stewardship of their investments. Finally, this paper provides information of use to other corporate governance researchers in that the results suggest the overwhelming importance of the legal and social environment in influencing corporate behavior. However, this paper does not address the contribution of national culture, financial and audit‐related reporting requirements, and differences in firm resources, to corporate behavior.Originality/valueThe paper deepens the field's understanding of the determinants of internal control weakness remediation, furthering regulators' understanding of SOX's impact.