bluuebunny/crossref_metadata_2025_split huggingface dataset:
Becoming DragonBankers
Authors: Bjørkeng Kjersti , Clegg Stewart 
Published: January 2010

PurposeThe purpose of this paper is to explore organizational induction as socially situated learning processes. It presents an empirical study of inductees going through an induction program in a medium sized bank and discusses their induction as a dual process of becoming a practitioner and constructing practice.Design/methodology/approachThe research performed is qualitative: ethnographic methods including participant observation and interviews are used, and analysed through an interpretative methodology.FindingsThe paper suggests that the divide between the teaching curricula in the induction course and the learning curricula in real life banking contribute to the inductees' ability and desire to engage in the construction of customer service officer practice; the divide itself legitimizes differences in particularities of the practice, and enhances the inductees' ability to enact, accomplish, and construct practice actively.Research limitations/implicationsThe paper suggests induction should be viewed as opportunities for organizational learning as much as the training of newcomers to adhere to organizational standards.Originality/valueThe paper presents a novel empirical case exploring socially situated learning. Looking at the confluence of authoring and performative acts allows us to expose the agentic dimension of practices; thus emphasising the construction involved in any practising.
Induction as an institutionalized and institutionalizing practice
Authors: Méric Jérôme , Jardat Rémi 
Published: January 2010

PurposeInduction and institutions may have followed the same tracks for a long period of time, but their interaction is scarcely analyzed. On the one hand, induction prepares newcomers to work in an organization that is completely new to them. On the other hand, institutions apparently need induction processes to maintain themselves in the same time they renew their members. The purpose of the present paper is to analyze induction as a practice, and to show how this practice turns itself into an institution, in spite of the embeddedness of action scripts into rational schemes.Design/methodology/approachThe paper introduces the case of a retail bank and a consulting company in France. Both have formalized induction systems, but they show enough differences to be considered as offering two complementary approaches of a same practice. The same method is applied to both fields. It consists of analyzing induction as an aggregate of ostensive (action scripts), performative (actions themselves) elements, and artefacts (material productions).FindingsThe successive steps of selections and integration of induction process appear as ways of testing the compatibility of newcomers with the immunity system of the organization. Moreover, throughout both case studies, the ostensive aspect of induction has remained stable for years, although markets and business models have changed a lot. Induction seems to be frozen as far as practicing (i.e. the implementation of action scripts) is concerned. The study of practising (i.e. the dialectic interaction of ostensive, performative elements, and artefacts) shows that constant and individually lead adaptive moves preserve the institutionalized practice without any shape of rigidity.Originality/valueStability vs change, uniformity vs diversity depends on the lens by which the paper it looks at practices. If it takes into consideration the ocean of actions that are performed day after day inside the firm, diversity and change appear. However, if it adopts a longer range look at what happens and correlate it to appropriate institutional factors, stability, and uniformity emerge from permanent change. That disqualifies both technocratic attempts to standardize performance from abstract patterns and naive designs of spontaneous emergence of “not embedded” behaviors.
Where is induction? Profession, peer group and organization in contention
Authors: Gherardi Silvia , Perrotta Manuela 
Published: January 2010

PurposeThe purpose of this paper is to develop an interpretative framework of induction as a social practice in order to examine the ecology of the human and non‐human actors involved in the production of induction as a social effect.Design/methodology/approachThree case studies are conducted in different types of organizations (private, public, and network) in order to analyse the relation between the induction process and the actors that influence it.FindingsThree different models of induction are described: in a professional bureaucracy, socialization precedes selections and the key actor is the profession; in a small private organization, induction is almost exclusively managed by the peer group in the form of seduction by the profession; in a large network of organizations, induction is explicitly managed by the organization and becomes a means to transmit the organizational culture.Research limitations/implicationsIn the description of the empirical data, it is shown how an individual undergoes induction into the organization when he/she undergoes seduction (by the profession). Nevertheless, the models could be improved by the study of a larger sample of organizations.Originality/valueThis paper shows that induction is not the effect of solely the encounter between individual and organization, because two other agents are involved in the process, namely the profession and the peer group.
Corporate tax shield or fraud? Insight from Nigeria
Authors: Ebeh Ezeoha Abel , Ogamba Ebele 
Published: January 2010

PurposeThe purpose of this paper is to establish whether inefficiency in a tax system and the likely difficulty in resolving tax matters can reduce the appeal for tax shield as incentive for debt financing, and by so doing exacerbate the cases of tax fraud.Design/methodology/approachA review approach/theoretical approach is adopted in the paper, where, in addition to reviewing literature on the relationship between tax incentives and corporate financing, the paper examines the structure of the Nigerian tax system, the gaps, and some pending tax cases involving foreign firms in Nigeria. Based on some theoretical judgments, efforts were made to link the rising cases of tax frauds to the dwindling appeal for tax shield as an incentive for the use of debt.FindingsThe study reveals that, as in the case of Nigeria, an environment of multiple tax system reduces incentives to pay tax or for voluntary compliance; that the exclusion of crucial non‐debt tax shelters such as depreciation, heightens pressure on the use of debt‐based tax shelters; and that controversies on deductibility make it difficult to distinguish between criminal and civil proceedings in tax cases.Research limitations/implicationsThe paper is only theoretical. The number of cases captured is very limited. However, the issue of tax frauds among corporate entities in the country remains very popular.Originality/valueThe paper is the first to examine the likelihood of an inefficient tax environment to reduce the appeal of tax shield as an incentive to debt financing.
Insurance law: fit for purpose in the twenty‐first century?
Authors: Swaby Gerald 
Published: January 2010

PurposeThe purpose of this paper is to provide a critical examination of the current law and the proposed changes made by the Law Commission, after consultation, in relation to non‐fraudulent pre‐contractual duties in insurance law.Design/methodology/approachThe research is addressed using case law, statutes, current academic and law commission publications in the UK and Australia.FindingsFirst, the paper finds that the current state of the law is unfair in relation to consumers and small businesses and much reform is needed to rebalance the nature of insurance contracts to reflect modern day practice.Research limitations/implicationsThis work does not address detailed issues in relation to fraudulent misrepresentations.Practical implicationsThe law will be brought into line with current practice by the Financial Ombudsman Service.Originality/valueThis paper will be of interest to legal practitioners and academics and those in the insurance industry.
Labor legislations for improving quality of work life in Nepal
Authors: Raj Adhikari Dev , Gautam Dhruba Kumar 
Published: January 2010

PurposeThis paper aims to review how far Nepalese firms are complying quality of work life (QWL) provisions of the Labor laws and to assess expectations of union leaders on different dimensions of QWL.Design/methodology/approachThis paper is mainly based on a literature survey. To answer the research, three different labor laws are reviewed. In order to understand expectation of union leaders, a questionnaire survey is administered.FindingsIn Nepalese workplaces, the QWL situation is deteriorating and thus commitment of the part of government, employers, and union leaders is required to work on QWL initiatives and to create a sound and harmonious industrial relations environment.Research limitations/implicationsThere are various dimensions affecting QWL initiatives. However, in this study only labor legislation is taken as a measure to examine QWL initiatives. Similarly, to understand expectations towards different dimensions of QWL only views of union leaders are collected. No other views than those of union leaders are considered.Practical implicationsThe clear deviation in the implementation of labor laws and widening expectation gap of union leaders can be referred as a poor QWL situation in Nepalese firms. This paper clearly makes an open debate on different QWL issues and provides clues for researchers in making future studies of the QWL situation in Nepal.Originality/valueA paper of this kind focusing on QWL and labor legislation together with inputs from literature has never been written and published before. This is the original contribution of the authors to familiarize readers with the situation of QWL in Nepalese organizations.
Hamada's equation, the Sarbanes‐Oxley Act of 2002 and the UK Companies Act of 2006
Authors: Paulo S. 
Published: January 2010

PurposeThe purpose of this paper is to show that Hamada's equation, which is used operationally to evaluate changes in capital structure as a result of changes in financial leverage, is subject to a number of non‐trivial deficiencies. Each of these deficiencies is of sufficient importance to nullify the fundamental purpose of this equation, render its function impossible, and epistemologically contradict its functioning. Moreover, to the extent that it is dependent on the empirically invalid capital asset pricing model (CAPM), Hamada's equation defies basic requirements of sound research methodology. Since it cannot do what it purports to do and is an operational fiction, it cannot assist directors with capital structure valuations in terms of Section 172 of the UK Companies Act of 2006. Further, if used operationally, is likely to contravene Section 807 §1348 of the Sarbanes‐Oxley Act of 2002.Design/methodology/approachA secondary survey of Hamada's equation, recent UK and US legislation and the literature of corporate financial management is undertaken in order to examine whether the fundamental purpose, function and functioning of this equation could validly and reliably achieve what it purports to achieve.FindingsThe derivation of Hamada's equation assumes perfect competition, yet to achieve its fundamental purpose and its function it is dependent on financial markets being inefficient and imperfectly competitive. Thus, its functioning requires a state that its mathematical derivation negates. Epistemologically, this equation is unsound, and since it is also dependent on an empirically invalid approach to the calculation of the cost of capital, the CAPM, Hamada's equation is an invalid valuation equation.Originality/valueThis paper shows that Hamada's equation defies basic requirements of sound research methodology, cannot assist directors with their duties in terms of Section 172 of the UK Companies Act of 2006 with regard to capital structure and financial leverage management, and is in conflict with Section 807 § 1348 of the Sarbanes‐Oxley Act of 2002.
A causality analysis of the FDI‐wages‐productivity nexus in China
Authors: Ramasamy Bala , Yeung Matthew 
Published: January 2010

PurposeThe purpose of this paper is to examine the relationships between foreign direct investment (FDI), wages and productivity in China. The direction of causality among these variables is also to be emphasized.Design/methodology/approachThe authors develop a system of equations and test the relationships based on a vector autoregressive regression (VAR) model and two‐step generalized method of moments (GMM)‐type estimation approach. They use a panel data set of China's provinces for a 20‐year time period, 1988‐2007, and also distinguish between the coastal and inland provinces.FindingsThe result confirms the cheap labor argument for China, although this particularly true for inland provinces. In the coastal provinces, FDI inflow influences the wage rates upwards. FDI also has a positive effect on productivity, particularly in the coastal provinces, but does not act as a significant determinant of FDI.Research limitations/implicationsFactors other than wage rates and labor productivity are also important determinants of FDI. This paper focuses on the interplay of these three variables, while assuming other factors constant.Practical implicationsCheap labor as an attraction of FDI is a short term policy. Improvements in productivity should be the focus both in the coastal and the inland provinces. A conducive business environment, a suitable education policy and incentives for greater R&D contribute toward improving labor productivity, which in turn attracts greater FDI inflow.Originality/valueThe paper provides empirical evidence on the direction of causality between FDI inflow, wages rates and labor productivity in one system of equations.
The impact of political behaviours on internationalisation
Authors: Menzies Jane L. , Orr Stuart 
Published: January 2010

PurposeThe purpose of this paper is to test a model of cooperation between internationalising businesses and local and host country governments in the context of Australian companies internationalising to China.Design/methodology/approachThe paper presents a model for the political dimensions of internationalising based on corporate political theory and the cooperative view of management. Data were collected from personal interviews with representatives from 40 Australian organisations with businesses or operations in China. The data were analysed using NVivo.FindingsAssistance provided by the Australian government was often sought and was perceived to be beneficial. Most participants experienced policies and regulations which affected their entry modes. In ten cases they acted as barriers and significantly influenced entry mode choice. The majority of participants viewed the development of relationships with the Chinese government as important and employed a variety of relationship behaviours. Over half of the participants identified the need to understand and deal with the psychically distant government structures of the Chinese government, namely government intervention in business.Practical implicationsThe model links the organisational objectives of businesses internationalising to China, understanding the political/regulatory environment, selecting an entry mode and developing/maintaining a successful business. To achieve these objectives corporate political behaviour must reflect the sovereign powers in place at the time.Originality/valueThe paper presents a model which develops the literature for the political dimensions of internationalisation. It also presents empirical data on the political dimensions of internationalising into China. These findings will assist businesses in understanding political factors when internationalising to China.
Are the forces that cause China's trade surplus with the USA good?
Authors: Leightner Jonathan E. 
Published: January 2010

PurposeThis paper aims to conceptually argue that China's trade surplus with the USA is not good.Design/methodology/approachNet exporters (like China) give up current consumption in order to gain claims against future production. This paper argues that the reasons why China is trading current consumption for claims on future production are not good.FindingsThere are strong reasons to believe that China's trade surplus with the USA is not healthy for either China or the USA.Originality/valueOther scholars have discussed the trading of the present for the future that is involved in trade surpluses, but no one (to the author's knowledge) has discussed when such a trade is good or bad.
Export capacity impact factors on Chinese SMEs
Authors: Su Liping , Adams John 
Published: January 2010

PurposeThe purpose of this paper is to identify the main impact factors on the export capacity of small and medium‐sized enterprises (SMEs) in Fujian Province, China.Design/methodology/approachA model containing internal and external impact factors on the export capacity of SMEs was developed. Data were collected by e‐mail questionnaire surveys from random samples of SMEs in Fujian Province and 47 usable responses were statistically analyzed by SPSS14.0 using frequencies, t‐tests, correlation and linear regression.FindingsThe analysis shows that the government and home and export markets constitute the external impact factors while resource availability has an important internal impact on the export capacity of SMEs in Fujian. Firm scale, cultural differences and business networks do not influence the export capacity of SMEs; however, management, products, experience and geographical location have an indirect effect.Practical implicationsThe findings of this study suggest that SMEs in Fujian need to seek more support from government and explore more international markets. It is suggested that an SME export support system should be established by local government in order to better promote the acquisition of resources, product innovation and business network development.Originality/valueThis study offers a first insight into the understanding of Fujian SMEs' export context and explores the relationships between (theorized) impact factors on SME export capacity at the micro level.
Nominal level and actual strength of China's intellectual property protection under TRIPS agreement
Authors: Shen Guobing 
Published: January 2010

PurposeThe purpose of this paper is to improve the measurement of nominal level and actual strength of China's intellectual property protection (IPP), and examine whether the increase of actual protection strength (APS) is positive or negative impact on China's provincial economic growth.Design/methodology/approachA modified approach, based on Ginarte‐Park's (GP's) and HL's approaches, is used to measure nominal level and APS of China's intellectual property rights (IPR) from 1995 to 2007. The pooled EGLS method (cross‐section fixed effect) is used to estimate the effect of China's IPP and other variables on provincial economic growth.FindingsThe paper proves that China's APS appears an increase with a phase. China's IPP level by GP approach is on the high side, whereas China's IPP level by HL approach is slightly on the low side. Nominal level of China's IPP is largely influenced by the legislation level, whereas APS mostly embodies the effect of implementing law level. The increase of China's APS has significant positive impact on provincial economic growth. However, at the outset of building an independent innovation country, too strong IPP is bad for the development of innovation capability, and bad for provincial economic growth.Research limitations/implicationsBecause the APS is unknown, it is impossible to use APS as the dependent variable to estimate the weights of the main influencing factors. The method that the paper assumes three main factors the same weights is second best choice. Thus, several different weights are supplemented to measure the distribution values of China's APS.Practical implicationsChina's APS quantified by a modified approach and strong evidences can be used to estimate the effect on economic growth. Policy effectiveness could be maximized at seeking the endogenous benefit balance between strengthening IPP and promoting economic development.Originality/valueThe paper proposes a modified approach to measure the APS of China's IPR, and proves that the reinforcement of China's APS is beneficial to promoting provincial economic growth. However, at the outset, too strong IPP is harmful.
Identification and characterization of E. coli CRISPR‐cas promoters and their silencing by H‐NS
Authors: Pul Ümit , Wurm Reinhild , Arslan Zihni , Geißen René , Hofmann Nina , Wagner Rolf 
Published: February 2010

SummaryInheritable bacterial defence systems against phage infection and foreign DNA, termed CRISPR (clustered regularly interspaced short palindromic repeats), consist of cas protein genes and repeat arrays interspaced with sequences originating from invaders. The Cas proteins together with processed small spacer‐repeat transcripts (crRNAs) cause degradation of penetrated foreign DNA by unknown mechanisms. Here, we have characterized previously unidentified promoters of the Escherichia coli CRISPR arrays and cas protein genes. Transcription of precursor crRNA is directed by a promoter located within the CRISPR leader. A second promoter, directing cas gene transcription, is located upstream of the genes encoding proteins of the Cascade complex. Furthermore, we demonstrate that the DNA‐binding protein H‐NS is involved in silencing the CRISPR‐cas promoters, resulting in cryptic Cas protein expression. Our results demonstrate an active involvement of H‐NS in the induction of the CRISPR‐cas system and suggest a potential link between two prokaryotic defence systems against foreign DNA.
Hermeneutics and observation – a discussion
Authors: Nåden Dagfinn 
Published: February 2010

NÅDEN D. Nursing Inquiry 2010: 17: 75–81 Hermeneutics and observation – a discussionThis study deals with hermeneutics and observation. The purpose is to discuss some central concerns of hermeneutics in relation to observation as a research method. Attention is centred on the hermeneutic process, preunderstanding, understanding, sensitivity, the fore‐conception of completeness and language. Examples from an observation study are presented. The study ends with a discussion of the importance of proceeding without haste and of silence in observational hermeneutic research. The researcher must allow oneself to be influenced by these qualities if the observations are to be undertaken in a hermeneutic spirit. Physical time must be of lesser importance than inner time. The possibility then exists for the researcher to wander the hermeneutic spiral to the greatest depth possible.