bluuebunny/crossref_metadata_2025_split huggingface dataset:
Low self‐control and fraud offending
Authors: Holtfreter Kristy , Beaver Kevin M. , Reisig Michael D. , Pratt Travis C. 
Published: July 2010

PurposeThe paper builds on and extends the existing research on self‐control theory and fraud. Specifically, the purpose of this paper is to examine whether low self‐control increases the odds of engaging in two common forms of fraudulent behaviors: check and credit card frauds.Design/methodology/approachThe paper addresses these issues using a national, longitudinal sample of young adults.FindingsThe results of the multivariate logistic regression models indicate that individuals with lower levels of self‐control are more likely to engage in credit card and check frauds. These findings support Gottfredson and Hirschi's theoretical argument that fraudulent behavior is similar to acts of force in that it too is explained by the same underlying trait – low self‐control.Research limitations/implicationsThe paper underscores the importance of low self‐control in the etiology of fraudulent behaviors. Future researchers should examine the relationship between low self‐control and other fraudulent behaviors, particularly those occurring in the workplace (e.g. embezzlement).Practical implicationsSuggestions for preventing credit card and check frauds through situational crime prevention are provided.Originality/valueThe paper improves upon prior research by using a more representative sample and self‐reported fraudulent behavior.
Intellectual capital performance in the banking sector
Authors: Joshi Mahesh , Cahill Daryll , Sidhu Jasvinder 
Published: July 2010

PurposeThe purpose of this paper is to examine the intellectual capital (IC) performance of Australian banks for the period 2005‐2007. It also aims to examine the relationship amongst various constituents of IC performance.Design/methodology/approachThe value added intellectual coefficient (VAIC™) approach developed by Pulic is used to determine the IC performance of the Australian banks. The required data to calculate different constituents of IC was obtained from the annual reports of Australian banks.FindingsThe paper reveals that VAIC™ has a significant relation with human costs and the value addition made by the Australian banks. All Australian owned banks have relatively higher human capital efficiency than capital employed efficiency and structural capital efficiency. The size of the bank in terms of total assets, total number of employees and total shareholders equity has little or no impact on the IC performance of the Australian owned banks.Research limitations/implicationsThe paper analyses IC performance of only 11 Australian owned banks. However, the more than 90 per cent market share enjoyed by these banks still promises a degree of validation of the results of the paper from the Australian perspective or similar banking structure in some countries.Practical implicationsThe findings may serve as a useful input for bankers to apply knowledge management in their institutions and in addressing the factors affecting IC performance in order to maximise their value creation. The findings of the study would also provide some information to the stakeholders and potential investors to assess the value creation capabilities of this group of banks.Originality/valueThis is the first paper that examines the relationship of VAIC™ and the size of the firms for Australian owned banks in Australia.
Epistemology of capital structure decisions by building contractors in Hong Kong
Authors: Chiang Yat‐Hung , Cheng Eddie W.L. , Lam Patrick T.I. 
Published: July 2010

PurposeThis paper aims to identify a set of potential determinants of capital structure. By knowing the key determinants, it is possible to understand how building contractors make decisions on capital structure.Design/methodology/approachA questionnaire survey was conducted to solicit Hong Kong building contractors' view on the predictive power of a set of financial ratios on capital structure. Each of the seven proxies of capital structure was regressed on the five financial ratios. The usual diagnostic tests (i.e. Durbin‐Watson and variance inflation factor tests) and plots of residuals and normality were carried out to ensure that assumptions of linear regression analysis were met. To validate the findings, eight contractors were further interviewed.FindingsBoth measures of long‐term debts (i.e. “long‐term debt divided by total assets” and “long‐term debt divided by total debt”) are proven to be related to “tangibility” significantly. Also, perceived growth opportunities are significantly related to three proxies for capital structure (i.e. total debt to capital, long‐term debt and long‐term leverage).Research limitations/implicationsFurther research should be undertaken to improve the quality of data and to enrich the understanding of how contractors define their capital structures.Originality/valueDespite a plethora of research having been done by financial researchers, there are very few relevant papers in the construction field. This paper is intended to explore how building contractors made decisions on capital structure.
Identifying the critical success factors for target cost contracts in the construction industry
Authors: Chan Daniel W.M. , Chan Albert P.C. , Lam Patrick T.I. , Wong James M.W. 
Published: July 2010

PurposeThe paper aims to present a succinct review of guaranteed maximum price (GMP) and target cost contracting (TCC) concepts and features in general, and to identify the critical success factors for procuring GMP/TCC contracts from the Hong Kong perspective in particular.Design/methodology/approachBy means of an empirical questionnaire survey geared towards industrial practitioners with direct hands‐on GMP/TCC experience, the opinions of various contracting parties including clients, consultants and contractors were solicited, analysed and compared in relation to GMP/TCC success factors.FindingsExperienced practitioners shared the unanimous perception that: reasonable share of cost saving and fair risk allocation; partnering spirit from all contracting parties; right selection of project team; well‐defined scope of work in client's project brief and early involvement of contractor in design development, are the most essential ingredients for the successful implementation of GMP/TCC scheme.Research limitations/implicationsAlthough the research study is based in Hong Kong with a limited sample size, the survey findings and hands‐on experience of the relevant industrial practitioners may be cross‐referenced to other similar investigations in other parts of the world for international comparisons.Originality/valueThe research study has provided some useful insights into assisting key project stakeholders in determining important successful ingredients when launching GMP/TCC scheme. Such an identification of critical success factors would be valuable in formulating effective practical strategies to improve overall project performance, create win‐win opportunities for contracting parties and mitigate the occurrence of construction disputes/claims. It also attempts to seek more research evidence to capture the levels of success and lessons learned from previous GMP/TCC construction projects for generating best practice recommendations for future implementation.
Facilities management help desks
Authors: May Daryl 
Published: July 2010

PurposeThe purpose of this paper is to provide an exploratory look at facilities and estates management help desks in four different case study organisations.Design/methodology/approachA case study methodology was adopted, with semi‐structured interviews and observations as the principal methods to collect data.FindingsThe findings suggest that the key factors for the success of a facilities management (FM) help desk include mapping out all customer requirements, recruiting the correct operating staff, ensuring an appropriate working environment and client communication once the help desk is operational.Originality/valueAt the time of the study there had been relatively little research completed focusing specifically on FM help desks. The paper will be of value to facilities and property managers who are considering implementing a help desk service.
Consumer lifestyles and online shopping continuance intention
Authors: Ahmad Norzieiriani , Omar Azizah , Ramayah T. 
Published: July 2010

PurposeThe purpose of this paper is to discuss the issues involved in understanding the buying behavior of Malaysian consumers, particularly in the online shopping context in relation to their lifestyles.Design/methodology/approachThis paper provides a general review of the literature regarding the influence of lifestyles on consumer intentions to repurchase online.FindingsThe paper provides marketers with insights into how knowledge about lifestyle factors can be integrated into marketing and advertising strategies.Practical implicationsThe results of this study will provide some ideas and practical suggestions which can be implemented particularly in online shopping in order to improve its continuance (i.e. customer retention strategies) as effective means of maintaining the subscriber base, market share and overall revenue of online businesses.Originality/valueThis paper delineates the importance of understanding consumer lifestyles and its effect on continuance intention that allows online marketers to predict prospective online shoppers' intention to repurchase more easily.
Firm capabilities and diversification: how mission matters
Authors: Pakneiat Mohammad , Panahi Monireh , Noori Javad 
Published: July 2010

PurposeThe literature on large firms in developing countries proposes a link between types of capabilities and diversification pattern. It is argued that technological/organizational capabilities lead to related diversification, and by using contact/general capabilities firms (mostly in developing countries) are able to diversify into unrelated fields. However, in our case, despite the presence of contact/general capabilities, only related diversification is observed. Limitation of the scope of diversification does not allow them to invest in different lucrative businesses. Most successful firms in developing countries have diversified vastly.Design/methodology/approachTo determine out the reason for this behavior in this case, in‐depth interviews based on open‐ended semi‐structured questionnaire with key 12 decision‐makers were carried out. Each interview took about 90 minutes.FindingsThe case study showed that firms' approach to mission development is connected to firm diversification and capabilities. A mission developed based on a strategic approach leads to the development of technological/organizational capabilities, which make related diversification more likely. However, a mission developed based on a philosophical approach when added to firm contact/general capabilities encourages unrelated diversification.Research limitations/implicationsThe research takes for granted the role of national conditions (e.g. macroeconomic indexes) when it is argueed that the behavior of Khodro is expected to be similar to firms in other developing countries (or formerly developing countries, e.g. South Korea). The work presented here could be tested again in two or more firms in a similar environment.Practical implicationsThe paper's findings should help firms in developing countries to develop their mission statement in a way that allows them to grow faster via unrelated diversification. It also informs them about the limitations of a strategic approach to their mission that hinders them from leveraging their contact and general capabilities.Originality/valuePrevious research has not paid enough attention to managerial issues in firms in developing countries. Firms in developing countries need more context‐specific instructions to succeed.
A QFD‐based technique to select and manage reverse e‐auctions
Authors: Bertolini Massimo , Carmignani Gionata 
Published: July 2010

PurposeIn the 1990s, reverse e‐auctions were designed to be a widely used procurement tool due to the dramatic cost reduction. However, the current usage is more limited than expected, because e‐auctions do not always produce the benefits expected and firms have great difficulty in deciding the right tool to use in the negotiation. The aim of this paper is to propose a methodology for a useful utilization of the reverse e‐auctions.Design/methodology/approachThis paper suggests a method based on the quality function deployment (QFD) technique to help purchasing managers to choose how and when they should use e‐auctions to buy a new product or service.FindingsThe approach proposed is structured as a tree and developed in three steps: choice between traditional negotiation and e‐auction; choice between the different typologies of e‐auction (open, secret, and in sealed envelope); and, finally, choice of the specific characteristics of the e‐auction to guarantee an optimal negotiation outcome.Practical implicationsAs completion and validation of the method proposed, two case studies are presented and discussed.Originality/valueThe value of the methodology is to propose a simple but systematic approach to use the reverse e‐auctions technique. The use of a QFD‐based approach represents the originality of the method.
Formal and informal institutional effects on entrepreneurship: a synthesis of nation‐level research
Authors: Salimath Manjula S. , Cullen John B. 
Published: July 2010

PurposeThe purpose of this paper is to provide an overview and synthesis of the extant literature in entrepreneurship by utilizing an uncommon and unique lens. The lens focuses on studies that explore the effects of formal (social institutions) and informal (national culture) institutional factors on entrepreneurship at the national level.Design/methodology/approachThe design is a narrative literature overview of research published in peer reviewed journals in business and related fields from 1980 to 2009. North's classification of formal and informal institutions provides the structural framework. The overview includes salient published articles that empirically assessed the effect of at least one variable of the institutional context on entrepreneurship. The paper is organized as follows. After setting the context, legitimacy, and validity of contextual research in the entrepreneurship field in general, it reviews relevant research, focusing on the formal and informal institutional factors that affect entrepreneurship.FindingsThe review highlights the complex nature of entrepreneurship. Both formal and informal institutional factors affect entrepreneurship at multiple levels.Research limitations/implicationsThe review is important as it synthesizes the results of published research and offers a starting point to understand the effect of macro contextual factors on entrepreneurship. It is also timely, as entrepreneurship plays a significant role in the economic well being of a nation, and many governments are actively seeking to increase entrepreneurial activity.Practical implicationsPolicy makers can further entrepreneurship by understanding the role played by the institutional context. Applying appropriate institutional incentives is instrumental in enabling entrepreneurs in a more direct and effective manner.Originality/valueThe paper provides a new synthesis of formal and informal institutional effects on entrepreneurship at the nation‐level. As such, it goes beyond prior culture based reviews, and add to the understanding of macro nation effects of institutions on entrepreneurship.
Rediscovering MDMA (ecstasy): the role of the American chemist Alexander T. Shulgin
Authors: Benzenhöfer Udo , Passie Torsten 
Published: July 2010

ABSTRACTAims  Alexander T. Shulgin is widely thought of as the ‘father’ of +/−3,4‐methylenedioxymethamphetamine (MDMA). This paper re‐assesses his role in the modern history of this drug.Methods  We analysed systematically Shulgin's original publications on MDMA, his publications on the history of MDMA and his laboratory notebook.Results  According to Shulgin's book PIHKAL (1991), he synthesized MDMA in 1965, but did not try it. In the 1960s Shulgin also synthesized MDMA‐related compounds such as 3,4‐methylenedioxyamphetamine (MDA), 3‐methoxy‐4,5‐methylenedioxyamphetamine (MMDA) and 3,4‐methylenedioxyethylamphetamine (MDE), but this had no impact on his rediscovery of MDMA. In the mid‐1970s Shulgin learned of a ‘special effect’ caused by MDMA, whereupon he re‐synthesized it and tried it himself in September 1976, as confirmed by his laboratory notebook. In 1977 he gave MDMA to Leo Zeff PhD, who used it as an adjunct to psychotherapy and introduced it to other psychotherapists.Conclusion  Shulgin was not the first to synthesize MDMA, but he played an important role in its history. It seems plausible that he was so impressed by its effects that he introduced it to psychotherapist Zeff in 1977. This, and the fact that in 1978 he published with David Nichols the first paper on the pharmacological action of MDMA in humans, explains why Shulgin is sometimes (erroneously) called the ‘father’ of MDMA.
The Global Diversion of Pharmaceutical Drugs
Authors: Bell James 
Published: July 2010

ABSTRACTAim  To provide a clinician's perspective on the problem of diversion of prescribed pharmaceuticals.Methods  The paper provides a personal account of working in a treatment context where diversion from opioid substitution treatment (OST) became a political issue potentially compromising the continued delivery of OST. It summarizes evidence on the impact of diversion, and measures to contain it, from the United Kingdom 1986–2006, Australia 1996–2008 and the United States and France from the mid‐1990s.Results  Opioid diversion to the black market occurs in proportion to the amount of opioids prescribed to be taken without supervision, and in inverse proportion to the availability of heroin. Diversion for OST programmes using supervision of dosing is less than diversion of opioids prescribed for pain, which is now a growing public health problem. Adverse consequences of diversion include opioid overdose fatalities, an increased incidence of addiction (particularly in jurisdictions where heroin is scarce) and compromising the public acceptance of long‐term opioid prescribing. All long‐term opioid prescribing requires monitoring of risk and appropriate dispensing arrangements—including dilution of methadone take‐aways, supervision of administration for high‐risk patients and random urine testing. Clinical guidelines influence practice, although prescribing often deviates from guidelines.Conclusion  Clinical guidelines and clinical audit to enhance compliance with guidelines are helpful in maintaining the quality and integrity of the treatment system, and can contribute to keeping diversion within acceptable levels.
The impact of eliminating the global illicit cigarette trade on health and revenue
Authors: Joossens Luk , Merriman David , Ross Hana , Raw Martin 
Published: July 2010

ABSTRACTAims The purpose of this study was to update global estimates of the illicit cigarette trade, based on recent data, and estimate how many lives could be saved by eliminating it and how much revenue governments would gain.Data sources and methods Our estimates of illicit market share are based on formal and informal sources. Our method for estimating the effect of eliminating the illicit trade on tobacco related deaths is based on Westet al. with some minor modifications, and involves calculating the size of the illicit cigarette trade; the effect of eliminating it on the price of cigarettes and thus on consumption; the revenue governments are losing because of it; and the number of tobacco‐related premature deaths that would be avoided if this illicit trade were eliminated.Results According to available estimates, the size of the illicit trade varies between countries from 1% to about 40–50% of the market, 11.6% globally, 16.8% in low‐income and 9.8% in high‐income countries. The total lost revenue is about $40.5 billion a year. If this illicit trade were eliminated governments would gain at least $31.3 billion a year, and from 2030 onwards more than 164 000 premature deaths a year would be avoided, the vast majority in middle‐ and low‐income countries.Conclusions The burden of deaths and lost revenue caused by the illicit cigarette trade falls disproportionately on low‐ and middle‐income countries. Eliminating this trade would avoid millions of premature deaths, and recover billions of dollars for governments.
Increasing prevalence of coeliac disease over time
Authors: LOHI S. , MUSTALAHTI K. , KAUKINEN K. , LAURILA K. , COLLIN P. , RISSANEN H. , LOHI O. , BRAVI E. , GASPARIN M. , REUNANEN A. , MÄKI M. 
Published: July 2010

SummaryBackground  The number of coeliac disease diagnoses has increased in the recent past and according to screening studies, the total prevalence of the disorder is around 1%.Aim  To establish whether the increased number of coeliac disease cases reflects a true rise in disease frequency.Methods  The total prevalence of coeliac disease was determined in two population‐based samples representing the Finnish adult population in 1978–80 and 2000–01 and comprising 8000 and 8028 individuals, respectively. Both clinically–diagnosed coeliac disease patients and previously unrecognized cases identified by serum endomysial antibodies were taken into account.Results  Only two (clinical prevalence of 0.03%) patients had been diagnosed on clinical grounds in 1978–80, in contrast to 32 (0.52%) in 2000–01. The prevalence of earlier unrecognized cases increased statistically significantly from 1.03% to 1.47% during the same period. This yields a total prevalence of coeliac disease of 1.05% in 1978–80 and 1.99% in 2000–01.Conclusions  The total prevalence of coeliac disease seems to have doubled in Finland during the last two decades, and the increase cannot be attributed to the better detection rate. The environmental factors responsible for the increasing prevalence of the disorder are issues for further studies.
Cola beverage and delayed elimination of methotrexate
Authors: Santucci Raoul , Levêque Dominique , Herbrecht Raoul 
Published: July 2010

AIMSTo report a case of severe delayed methotrexate elimination attributable to consumption of a cola beverage.METHODSTo investigate unexplained low urinary pH in a lymphoma patient treated with high‐dose methotrexate.RESULTSUnexpected urinary acidity, despite administration of large amounts of sodium bicarbonate, could be attributed to repeated consumption of a cola beverage. It resulted in a delayed elimination of methotrexate and acute renal failure. Discontinuation of cola drinks, increase in calcium folinate rescue and in sodium bicarbonate allowed satisfactory elimination of methotrexate on day 12 after infusion and recovery from renal impairment without other severe toxicity. No other cause of delay in methotrexate elimination could be identified.CONCLUSIONSCola beverages have a low pH due to their phosphoric acid content that is excreted by renal route. We recommend patients receiving high dose methotrexate abstain from any cola drink within 24 h before and during methotrexate administration and until complete elimination of the drug.