bluuebunny/crossref_metadata_2025_split huggingface dataset:
Client satisfaction and usefulness to external stakeholders from an audit client perspective
Authors: Öhman Peter , Häckner Einar , Sörbom Dag 
Published: May 2012

PurposeThe purpose of the paper is to develop, test, and improve a structural equation model (SEM) of client satisfaction with the audit, and of client perception of the usefulness of the audit to external stakeholders.Design/methodology/approachA questionnaire was mailed to audit clients, i.e. managers of Swedish limited companies with 50 or more employees; 627 useable questionnaires were returned, giving a response rate of 43 percent. Data were processed using the SEM software LISREL.FindingsThe data suggest that auditors face difficulties in handling divided loyalties, as audit clients perceive a strong relationship between client satisfaction and usefulness to external stakeholders. Signing auditor competence is positively and auditor skepticism negatively related to both client satisfaction and usefulness to external stakeholders.Research limitations/implicationsThe paper focuses solely on the auditor and audit team levels and uses a limited number of independent variables.Practical implicationsThe findings extend previous results, indicating that client relationships with both signing auditors and audit assistants affect client satisfaction positively, but have no significant connection with usefulness to external stakeholders. Consequently, it would be useful to consider organizing audit teams in which the various members have distinct roles.Originality/valueThe study addresses an issue most auditing research has not explicitly considered: the distinction between client satisfaction with the audit and client perceptions of the usefulness of the audit to external stakeholders.
Branding in fictional and virtual environments
Authors: Muzellec Laurent , Lynn Theodore , Lambkin Mary 
Published: May 2012

PurposeThis paper aims at establishing a new stream of academic study for virtual brands. It explains the concepts of protobrands and reverse product placement and explores some of the managerial and academic implications.Design/methodology/approachStarting from the most recent definition of the brand construct, the paper establishes that the brand concept may now be detached from physical embodiment. The extension of application of the branding domain to the fictional and computer‐synthesized worlds is extensively illustrated by examples of virtual brands from books, films, video games and other multi‐user virtual environments.FindingsEvidence suggests that purely potential brands (protobrands) initiated in the virtual world may possess strong consumer‐based brand equity. The study shows that the equity of the protobrands may be leveraged in‐world (and can acquire legal protection) or through reverse product placement and the launch of the physical embodiment of the protobrand in the physical world (the HyperReal brand).Research limitations/implicationsThis is an initial conceptual paper on virtual and HyperReal brands. This study, which has no antecedents, highlights the need for further empirical inquiry. The reverse product placement phenomenon may result in academics and practitioners to revise the traditional models of building brands.Originality/valueThe paper introduces and defines virtual brands, both fictional and computer‐synthesized, HyperReal brands and the reverse product placement phenomenon.
The service elimination decision‐making during the service life cycle
Authors: Papastathopoulou Paulina , Gounaris Spiros P. , Avlonitis George J. 
Published: May 2012

PurposeThe paper aims to offer a preliminary insight into the issue of whether service providers eliminate their offerings in various stages of their life cycle, and if so, whether elimination decision‐making differs depending on the service's life cycle stage.Design/methodology/approachData were secured by means of a structured questionnaire which was completed through personal interviews. Respondents answered all questions having a recently eliminated service in mind. The initial calls and follow‐up efforts generated 164 usable responses (49.8 per cent response rate).FindingsA service may be eliminated from a service provider's portfolio in any stage of its life cycle. Further, in terms of precipitating circumstances, evaluation factors and elimination strategies, the service elimination process differs depending on the stage of the service life cycle that the elimination decision is taken.Practical implicationsThe most important implication is service providers eliminate services not only as a response to a crisis possibly caused by drops of sales volume, but also for other reasons. In this respect, service portfolio rationalization and particularly service elimination may result as a consequence of strategic management decisions taken for positive (e.g. development of a new service) or negative (e.g. competitive actions) reasons. Within this framework, the service life cycle (SLC) model, as a strategic tool for analysis and decision‐making, may well serve to guide the rationalization process.Originality/valueThe research questions of the study have been examined for tangible products, but this is the first relevant study that is conducted in a service context.
The learning organization
Authors: Gronhaug Kjell , Stone Robert 
Published: May 2012

PurposeTwenty years ago, Senge's, 1990 pioneering article, ”The learning organization,” published in MIT'sSloan Management Review, received center‐stage attention. The concept received much support and was followed with articles by prominent writers and educators, Margaret Wheatley amongst them. Only ten years later, however, another prominent writer and educator, David Garvin, remarked, “Learning organizations have been embraced in theory but are still surprisingly rare.” The purpose of this paper is to argue and present support for a perspective that learning organizations have existed for over 100 years. Linking this concept to the past versus arguing that learning organizations are new will better pave the way for learning organizations to achieve a status of being more than simply “embraced in theory.”Design/methodology/approachThree objectives were presented. The first developed an historical link, with the goal of showing that learning organizations have had a rich history and did not simply appear in 1990. The approach to the second was based on drawing implications from literature about the learning process. The very heart of competitiveness depends on how firm members experience the learning process. The process is a function of the use of tools (T) within a learning climate (C) and their interaction (T x C). The approach to the third objective was to conceptualize learning climate dimensions, old compared to new learning organizations.FindingsFirst, the idea that learning is always a competitiveness issue has not been consistently advanced in the literature, if hardly at all. Second, the internal learning climates within firms are what is at the heart of other cultures' successes. Much time has been spent studying the tools used in these firms, for instance quality circles, but little time with the climate learning dimension. The climate dimension has been the reason for their success.Originality/valueThe paper presents a tools/climate learning dimensions matrix (a 2x2 matrix) and develops the understanding that all learning stems from two learning dimensions, tools, and the learning dimension, climate, within which the tools are employed. Within this discussion, the authors present the idea of the competitive advantage of cultures; this advantage appearing in a firm as a consequence of the “climate learning dimension” of various cultures. The concluding section of the paper presents five climate dimensions; those of yesterday compared with those of today. These well known management perspectives (e.g. single loop learning/double loop learning, independence/interdependence) are linked to the learning process with a special focus on the climate dimension of the process. It is there that the degree of the firm's competitiveness is enhanced.
Crafting a future online
Authors: Holmes Kate , McLean Rachel , Green Gill 
Published: May 2012

PurposeThe purpose of this paper is to gain a deeper understanding of how independent craftspeople adopt and use social media (SM) in order to promote their creative enterprise. However, some of these opportunities may place a demand for specific knowledge, business and technical skills on untrained artists. The purpose of this paper is to look into this emerging phenomena, the challenges and opportunities it presents and to propose solutions or recommendations to independent artists, training organisations, and government bodies who may wish to promote the creative industries.Design/methodology/approachIn order to identify different modes of adoption of SM and some of the related challenges within this domain, interviews were conducted with independent craftspeople in order to explore these topics and identify emergent themes. The research focuses on an ethnographic study through an interpretive lens; Habermas' theory of communicative action is drawn on to explore the adoption and use of technology by craftspeople to promote their work and business.FindingsThe paper identifies some of the most current challenges for the independent craftsperson in adopting SM to promote and sell products. While participants are aware of benefits of SM technologies, lack of time, lack of technical knowledge and unfamiliarity with new media technologies are all highlighted as barriers to adoption. Proposed recommendations include training and support offered by government development agencies, and cooperatives employing social media experts.Research limitations/implicationsSituated within the context of an ongoing ethnographic study, this study was a specific episode carried out at a craft fair to investigate the specific theme of SM adoption for product promotion. Given more time further interviews could be carried out to include a greater range of participants. Craftspeople who work entirely out of a workshop and do not attend events such as craft fairs could be interviewed to give further insight. A future study will present an analysis of the content of web sites, third party portals and social media posts to understand the interactions that take place through web technologies and social media.Originality/valueThe findings of this paper can be used in shaping support solutions for independent craftspeople wishing to adopt SM as a method of promoting their product or craft. The discovered challenges may be used to identify potential problems of the Internet and SM for the independent craftsperson. Findings can also be used to inform hosts of e‐commerce sites for independent artists, they may also be used to inform government and funding bodies.
“I'm here to help”
Authors: Coyle James R. , Smith Ted , Platt Glenn 
Published: May 2012

PurposeCustomers have high expectations that company representatives contacted online will go out of their way to be helpful. One type of social media that may be particularly useful as a customer relationship management (CRM) tool is microblogging platforms such as Twitter. The purpose of this paper is to look at the impact of perceived helpfulness of customer representative microblog responses on people's perceptions of brand trust, brand benevolence, brand attitudes and intentions to try or purchase a brand.Design/methodology/approachA field experiment was conducted to manipulate three variables: type of helpfulness response (empathetic or problem‐solving), amount of helpfulness (less or more helpful), and interface in which responses were viewed (branded, Google, or Twitter).FindingsThe interaction between type of helpfulness and amount of helpfulness led to greater perceptions of company trustworthiness and benevolence when there were many problem‐solving responses than when there were few, but the number of empathetic postings did not reveal this same pattern. Furthermore, attitudes towards the brand were greater when there were many problem‐solving postings than when there were few problem‐solving postings, and lower when there were many empathetic postings than when there were few empathetic postings.Originality/valueMarketers must think carefully about whether they have the necessary resources to successfully engage consumers on microblogs. This paper found that simply acknowledging that a problem exists is not the level of engagement that consumers expect. Thus, companies that cannot afford to monitor microblogs for signs of consumer distress and then respond to consumers' problems are advised to not publicly respond in purely empathetic ways.
“Off stage‐on stage”: men and women entrepreneurs leading change and business growth
Authors: Kariv Dafna 
Published: May 2012

PurposeThe gender gaps found in research in the growth of businesses headed by men or women may be the consequence of their different change‐oriented strategies. The purpose of this paper is to explore the premise that each genders' use of strategies associated with leading change in their businesses determines those businesses' growth. Findings based on the responses of 260 Israeli entrepreneurs revealed that men and women lead change in their businesses differently, and that the use of these strategies by each gender group is indeed echoed in their businesses' growth. Implications for research and practice are discussed.Design/methodology/approachQuestionnaires were delivered by e‐mail to 190 entrepreneurs participating in non‐academic programs at five centers for entrepreneurial support in Israel (three university‐based centers and two government‐based centers). The respondents were asked to suggest other entrepreneurs for this study; this procedure produced 100 contact details of entrepreneurs which the author approached by snowball sampling procedure. The 260 completed questionnaires were from 171 (66 percent) entrepreneurs participating in the non‐academic programs and 89 (34 percent) of their suggested colleagues. T‐tests showed no significant differences between these groups in gender, age, educational level or years of experience as entrepreneurs.FindingsStrategies that emerge as most relevant to business growth are associated with empowering the staff to use more creative and innovative practices and embracing change on a routine basis. While it is common knowledge that “change” should be exhibited by the entrepreneur, the findings suggest that providing the platform or delegating the power to the staff to initiate changes in the business, as well as supporting the staff, are useful to business growth, and therefore in line with the DC framework.Practical implicationsThese findings promote knowledge in this area by showing that empowerment is actually a way of implementing change in the business and that the action of change exhibited by the entrepreneur is not the only way to accomplish change and consequently, growth. Such findings are most important for research that is lacking in empirical studies in this respect, as well as being of vast significance for women entrepreneurs who may lack confidence when applying empowerment to achieve change and business growth. These findings clearly demonstrate the relevance of empowerment to the business's growth.Originality/valueOne main implication of this study is in the area of training and higher education in entrepreneurship: developing programs that advance strategies aimed at leading change in the business can assist entrepreneurs and affect their businesses' growth. It is important that local governments and private agencies serving entrepreneurs are aware of these findings and build on them to develop appropriate programs, assess the programs' outcomes and initiate policy measures.
Global financial system reform: the Dodd‐Frank Act and the G20 agenda
Authors: Nolle Daniel E. 
Published: May 2012

PurposeThe Dodd‐Frank Act of 2010 is the keystone policy response directed at reforming US financial system activities and oversight in the wake of the 2007‐2009 financial crisis. The USA also has financial system reform policy commitments in the international arena, including in particular by virtue of its membership in the G20. The purpose of this paper is to consider US policy initiatives related to a core dimension of financial system reform: risks posed by systemically important financial institutions (“SIFIs”).Design/methodology/approachThe paper provides a deta‘iled comparison of SIFI policy initiatives and timetables under both the Dodd‐Frank Act and the G20 agenda, as reflected in the ongoing work plan of the Financial Stability Board (FSB), and poses the question “Are US domestic and international financial system reform commitments in sync?”FindingsThe study finds that, fundamentally, the answer is “yes.” However, the comparison yields two caveats with potential policy implications. First, the two agendas differ in their relative emphasis on the coverage of both banks and nonbanks. The G20/FSB focus, at least over the near‐term, is bank‐centric compared with the Dodd‐Frank Act, which consistently addresses both bank and nonbank financial firms. Second, implementation of Dodd‐Frank Act provisions is subject to long‐established US law mandating that there be sufficient opportunity for public input into the rulemaking process, whereas the G20/FSB process has been less systematic and transparent on public consultation and feedback.Practical implicationsThese observations may be relevant to the current debate over the speed and scope of Dodd‐Frank Act implementation measures, and to the discussion about the future international competitiveness of US banks and nonbank financial firms.Originality/valueThis study is the first to present a detailed, comprehensive comparison of financial system reform initiatives and provisions in the Dodd‐Frank Act and the G20 agenda.
A procedure to derive probabilistic fatigue crack propagation data
Authors: Correia José A.F.O. , de Jesus Abilio M.P. , Fernández‐Canteli Alfonso 
Published: May 2012

PurposeRecently, a new class of fatigue crack growth models based on elastoplastic stress‐strain histories at the crack tip region and strain‐life fatigue damage models have been proposed. The fatigue crack propagation is understood as a process of continuous crack initializations, over elementary material blocks, which may be governed by strain‐life data of the plain material. The residual stresses developed at the crack tip play a central role in these models, since they are used to assess the actual crack driving force, taking into account mean stresses and loading sequential effects. The UniGrow model fits this particular class of fatigue crack propagation models. The purpose of this paper is to propose an extension of the UniGrow model to derive probabilistic fatigue crack propagation data, in particular the derivation of the P–da/dN–ΔK–R fields.Design/methodology/approachAn existing deterministic fatigue crack propagation model, based on local strain‐life data is first assessed. In particular, an alternative methodology for residual stress computation is proposed, based on elastoplastic finite element analysis, in order to overcome inconsistencies found in the analytical approximate approaches often used in literature. Then, using probabilistic strain‐life fields, a probabilistic output for the fatigue crack propagation growth rates is generated. A new probabilistic fatigue field is also proposed to take mean stress effects into account, using the Smith‐Watson‐Topper (SWT) damage parameter. The proposed models are assessed using experimental data available for two materials representative from old Portuguese bridges.FindingsA new method to generate probabilistic fatigue crack propagation rates (P–da/dN–ΔK–R fields) is proposed and verified using puddle iron from old Portuguese bridges, usually characterized by significant scatter in fatigue properties. Also, a new probabilistic fatigue field for plain material is proposed to deal with mean stress effects.Originality/valueA relation between the P–ε–N and the P–da/dN–ΔK–R fields is firstly proposed in this research. Furthermore, a new P–SWT–N field is proposed to deal with mean stress effects.
An urban regeneration model in heritage areas in search of sustainable urban development and internal cohesion
Authors: Cervelló‐Royo Roberto , Garrido‐Yserte Rubén , Segura‐García del Río Baldomero 
Published: May 2012

PurposeThe purpose of this paper is to provide an analysis and an optimization model of the spatial impact for the externalities derived from urban regeneration and rehabilitation of degraded and segregated historic heritage areas.Design/methodology/approachFrom the amount invested and state intervention locations, an impact index is put forward. The spatial distribution of these impact indexes in the interventions' area of influence will be the basis for the analysis. Hence, by setting some specific objectives of the decision agent about this distribution homogeneity, and with the aim of avoiding inner segregation and to facilitate the sustainable urban development and cohesion of the neighborhood as a whole, a model which will allow the allocation of the budget available among the different locations fixed a priori is proposed.FindingsIt is found that by comparing the spatial distributions of impact indexes obtained in both situations, a measure of the urban regeneration and rehabilitation process and its impact can be obtained.Originality/valueIn order to favour the neighborhoods' internal cohesion and to avoid inner segregation, the model enables one to better address priority areas of intervention inside a historic heritage urban area and to better achieve sustainable urbanization by providing a more equitable and efficient managing of resources.
Homology and errors
Authors: Brower Andrew V.Z. , de Pinna Mario C.C. 
Published: May 2012

AbstractA recent review of the homology concept in cladistics is critiqued in light of the historical literature. Homology as a notion relevant to the recognition of clades remains equivalent to synapomorphy. Some symplesiomorphies are “homologies” inasmuch as they represent synapomorphies of more inclusive taxa; others are complementary character states that do not imply any shared evolutionary history among the taxa that exhibit the state. Undirected character‐state change (as characters optimized on an unrooted tree) is a necessary but not sufficient test of homology, because the addition of a root may alter parsimonious reconstructions. Primary and secondary homology are defended as realistic representations of discovery procedures in comparative biology, recognizable even in Direct Optimization. The epistemological relationship between homology as evidence and common ancestry as explanation is again emphasized. An alternative definition of homology is proposed.© The Willi Hennig Society 2012.