bluuebunny/crossref_metadata_2025_split huggingface dataset:
Service users' beliefs about acute in‐patient admission
Authors: Nolan Peter , Bradley Eleanor , Brimblecombe Neil 
Published: October 2011

PurposeAs the beliefs people hold exert more influence over their behaviour than any other single factor, the purpose of this paper is to elicit those held by service users about being cared for in acute mental health settings.Design/methodology/approachData were collected by means of a semi‐structured, non‐standardised, 17‐item interview schedule from an opportunistic sample of 44 respondents (18 men and 26 women) following their admission over a nine‐month period.FindingsFindings suggest that those admitted to acute care settings harbour very different beliefs about what to expect, what is being offered and how it will affect them. While some respondents saw admission as an event simply to be endured, others saw it as a means of gaining relief, accessing better care and treatment as well as providing respite for their families. Whereas previous knowledge and experience of acute care did influence their beliefs, this was largely due to how they interpreted experiences rather than the experiences themselves. The data also suggest that service users can be assisted to reframe their beliefs by means of genuine, consistent and empathic relationships, thus putting services users in a position to derive maximum benefit from being admitted.Originality/valueRelatively little attention has been paid to the beliefs that service users have on entry to mental health services, in comparison to that paid to problem‐identification, care planning and intervention regimens. A starting point for any health care intervention, especially mental health care, should be the identification of the beliefs held by those about to embark on treatment programmes. This area deserves much more attention than it has been given hitherto.
Association of EVA and accounting earnings with market value: evidence from India
Authors: Kumar Satish , Sharma A.K. 
Published: October 2011

PurposeThe purpose of this paper is to examine the claim of economic value added (EVA) proponents about its superiority as a corporate financial performance measure, compared to traditional performance measures in non‐financial Indian companies and provide empirical evidences.Design/methodology/approachThe paper uses a sample of 873 firms‐year observations from the Indian market and applies pooled ordinary least square regression to test the relative and incremental information content of EVA and other accounting‐based measures in explaining the market value added.FindingsThe results about relative information content test reveal that NOAPT and OCF outperform EVA in explaining the market value of Indian companies. Incremental information content test shows that EVA makes a marginal contribution to information content beyond traditional performance measures such as NOPAT, OCF, EPS and RONW, etc. Overall the authors' results do not support the hypothesis that EVA is superior to traditional accounting‐based measures in association with market value of the firm.Originality/valueThe authors conclude that non‐financial variables such employees, product quality and community satisfaction should be considered in order to capture the unexplained variation in the market value of the firm.
Looking for evidence of the relationship between corporate social responsibility and corporate financial performance in an emerging market
Authors: Saleh Mustaruddin , Zulkifli Norhayah , Muhamad Rusnah 
Published: October 2011

PurposeThe purpose of this paper is to examine the relationship between corporate social responsibility (CSR) and corporate financial performance (CFP) of Malaysian public listed companies (PLCs) as an emerging market setting.Design/methodology/approachA longitudinal data analysis with a large‐sample testing was carried out from 200 Malaysian PLCs by using panel data analysis during a seven‐years period. The statistical power with fixed effect and random effect model was utilized.FindingsResults of earlier estimations indicate that there are positive and significant related of the CSR on CFP. Two of the CSR dimensions, namely employee relations and community involvement, were found to be positively related to financial performance. This proves that CSR practices can be considered as effort to enhance the financial performance of PLCs in Malaysia. The results also reveal that there is limited evidence of the relationship between CSR and CFP in the longterm.Practical implicationsThese findings suggest that Malaysian PLCs should be involved consistently in their CSR practices because CSR has a significant impact on improving financial performance in Malaysian PLCs.Originality/valueThe majority of studies on CSR in Malaysia pertain to the analysis of such reporting and motivations of managers toward CSR practices. This study conducts a comprehensive empirical research on the relationship between CSR and CFP in Malaysian PLCs.
Accountability in the sacred context
Authors: Suhaimi Nahar Hairul , Yaacob Hisham 
Published: October 2011

PurposeThe concept of accountability has long been argued in the academic and public policy debate to have been contextually ingrained in the technical processes of accounting and reporting. Both processes provide lenses through which the extent of managerial accountability in the corporate context could be objectively examined. The sacred religion of Islam as a social order with a complete code of life classifies accountability as being dual; in line with the duality concept in life – in this temporal world and eternal hereafter, necessitating for accountability concept in accounting and reporting from the Islamic worldview to transcend beyond the point of worldly objectives. Parallel to this line of reasoning, the purpose of this paper is to undertake a preliminary empirical investigation with respect to accounting, reporting and accountability practices of a Malaysian cash awqaf (Islamic endowment) management institution over a six‐year period, from 2000 to 2005.Design/methodology/approachThe paper uses triangulation research approach, consisting of case study method and archival documentation review and analysis.FindingsThe preliminary findings indicate that, while the root of accountability in the management, accounting and reporting practices seems to exist in the awqaf entity studied, significant improvements remain necessary to ensure accountability could be continuously enhanced and uphold.Originality/valueDebating accountability concept in the context of management, accounting and reporting as practiced by faith‐based institution of awqaf from the Islamic perspective inevitably directs this study to highlight the notion of Islamic accounting and reporting commonly and extensively discussed in the realm of Islamic finance and banking. The study's conjecture is that, by debunking the myth of Islamic accounting and reporting as only serving the acute domain of transactions reflecting the Islamic financial products in banking environment, it helps to reshape, broaden and emphasize the all encompassing relevance of Islamic accounting and reporting to that of not‐for‐profits, religiously grounded entities such as awqaf institutions. The study further contributes to the accountability and financial reporting literature in Islamic not‐for‐profit organizations by studying the importance of sound accounting practices and reporting transparency in ensuring accountability.
The nature of smoothing returns practices: the case of Islamic banks
Authors: Boulila Taktak Neila 
Published: October 2011

PurposeThe purpose of this paper is to examine empirically the nature of smoothing returns practices in a sample of 79 Islamic banks across 19 countries during the period 2001‐2006.Design/methodology/approachPrevious researchers' methods, based on the variation and determination coefficients, are used in this study to detect the smoothing practices.FindingsResults indicate that the revenues from the “Shariah‐based products” derived from the profit and loss sharing principle show higher variability than the “Shariah compliant revenues” and that income from this source is relatively lower. They also show that a large number of Islamic banks engage in natural income smoothing. Based on the determination coefficient results, 70 per cent of banks were found to have less smoothed total revenue than their net income. Results based on variation coefficient further confirm this finding, with 67 banks having a coefficient of total revenue higher than that of the net income.Practical implicationsThe results suggest that Islamic banks should strengthen the use of smoothing techniques, such as the profit equalization reserves (PER) and the investment risk reserves (IRR), as they allow them to further stabilize the revenues payout for the investment account holders (IAH) and therefore mitigate withdrawal risk. Standardizing the smoothing techniques could be a solution to overcome the variability of this category of revenue.Originality/valueThis work is the first of its kind for Islamic banks. It extends previous research by examining whether or not managers may smooth their results naturally or intentionally. It also helped to bridge the gap in the literature by providing the empirical evidence on the smoothing returns in Islamic finance.
The effect of national culture on service provision within Takaful industry
Authors: Alajmi Salman , Dennis Charles , Altayab Yasser 
Published: October 2011

PurposeThe purpose of this paper is to investigate the effect of national culture in terms of power distance and uncertainty avoidance on service provision in terms of information flow and communication policy within the Takaful industry (Islamic insurance) in Kuwait and Egypt. Second, to validate Hofstede's claim regarding the homogeneity of Arab culture which he believes is dominated by the Islamic religion.Design/methodology/approachThe study was undertaken among 462 employees from three Takaful organizations in Kuwait and Egypt. The sample was randomly selected from all levels within Takful companies operating in both countries. The data were analyzed using two different statistical packages. The first tool was SPSS version 17 with which the first hypothesis of the differences between Kuwait and Egypt was tested. Second, the analysis of moments structure was utilized to find the effect of national culture based on two cultural dimensions of power distance and uncertainty avoidance on two service mechanisms of information flow and communication policy within the Takaful industry.FindingsResults demonstrate that: more differences than similarities exist between Kuwait and Egypt in terms of power distance and uncertainty avoidance, which implies that the differences in national culture between the two countries are in contrary to Hofstede's claim of homogeneity of Arab culture, and national culture in terms of power distance and uncertainty avoidance affects service provision in terms of information flow and communication policy, respectively.Originality/valueThe paper contributes to the body of knowledge in service marketing literature at the theoretical and practitioner level. First, it provides empirical investigation to an existing theory that links national culture to service provision through service quality gaps. Second, it provides evidence that disputes Hofestede's claim of homogeneity in Arab culture, as it evidently proves the cultural differences between Kuwait and Egypt. On other hand, practitioners of Takaful may comprehend how power distance and uncertainty avoidance might affect information flow and communication policy for which managers can eliminate their information gap, which in turn will strengthen the Takaful operator service quality in information gathering, sharing and disseminating. Takaful Policy makers and institutions might benefit from this research by understanding the effect of national culture on service provision and taking this as an important factor when designing regulations.
The phenomenon of immigrants' consumer behavior
Authors: Kizgin Hatice 
Published: October 2011

PurposeThe purpose of this paper is to generate knowledge to understand individuals migrating from a non‐Western to a Western country and fill the gap of their attitude and behavior.Design/methodology/approachThe data from the European Social Survey measure basic human values with a new 21‐item instrument and are utilized for analysis. The quantitative research approach analysis measures immigrants' individual values in two directions: immigrants' value differences with the home country (Turkey) and immigrants' value similarities with the host country (Germany and The Netherlands). Second, effects of value priorities on media usage are measured.FindingsThe author found that there was a change of immigrants' values priorities, whereas two value dimensions remain equal to the home and two value priorities change towards the host, such as conservation and self‐transcendence and openness‐to‐change and self‐enhancement, respectively. The effects of value priorities on media usage showed that value orientation plays a role and effects innovativeness.Research limitations/implicationsThis study was limited to only one group of immigrants, namely the Turkish immigrants representing the largest group in Germany and The Netherlands.Originality/valueImmigrants are a growing group in Western European society and a large new group of consumers. If manufacturers want to target this group, a better understanding of their values is a first requirement. So far, no substantial empirical research has taken a broader focus and merges the perspectives of immigrants' individual values. There is a lack of research regarding how non‐Western immigrant values change and consequently affect the behavior in Western Europe. Furthermore, no existing study compares the influence of the outcomes on attitude and behavior.
The impact of culture on luxury consumption behaviour among Iranian consumers
Authors: Teimourpour Bahar , Heidarzadeh Hanzaee Kambiz 
Published: October 2011

PurposeConsumer behavior will become more heterogeneous because of cultural differences. This phenomenon makes it increasingly important to understand values of national cultures and their impact on consumer behavior. The purpose of this paper is to review cultural factors with a focus on religious factors that influence the Iranian consumers' behavior during evaluation of luxury value dimensions.Design/methodology/approachHofstede's model of national culture and research papers pertaining to religious influence on consumer behavior are applied to understand consumers' behavior toward luxury consumption in Iran as an Islamic country.FindingsFindings support the notion that there are cultural differences between consumers in evaluating luxury value dimensions. As the study is about Iranian Muslim consumers, the role of religion in consumer behavior has also been debated. These findings are useful for domestic and international marketers toward a better understanding of Iranian consumers' luxury value perception based on cultural aspects.Practical implicationsThe research outcomes should assist industry and business practitioners to understand the behavior of Iranian consumers and by using the findings formulate strategies that enhance their competitiveness in the market. Similarly, the research should enrich marketing literature by providing empirical evidence on Iranian consumption behavior from the perspective of the Muslim population. Research provides a better understanding of cultural factors that affect Iranian consumer behavior toward luxury value perception.Originality/valueThis is the first academic study analyzing the dimensions of luxury values, including the consideration of cultural and religious factors that influence Iranian's consumer behavior. The results can be seen as the first step for domestic and international marketers toward a better understanding of Iranian consumers' luxury value evaluation.
No visible means of support
Authors: Stepek Martin 
Published: October 2011

PurposeThe purpose of this paper is to outline issues regarding business support for family businesses in the UK. The paper is a commentary on the state of business support in the UK, and also poses questions regarding the provision of education and training for owners, managers and advisors of family businesses.Design/methodology/approachThis article is a commentary piece from a practitioner view about the business support provision for family businesses in the UK.Practical implicationsThis commentary paper suggests that there are a number of gaps in business support provision for family businesses in the UK. It discusses the state of support for family businesses in other countries and highlights the influence that the media has on developments in this area. It also offers a number of recommendations regarding government support for family businesses and the professional development for family business advisors.Originality/valueThe paper provides an informed practitioner view of the state of family business support in the UK and as such is rare. It will be useful for academics, researchers and family business practitioners, policy makers and professional business advisors.
Emerging entrepreneurship in Cuba
Authors: Helms Marilyn M. 
Published: October 2011

Subject area
Entrepreneurship; tourism and hospitality.

Study level/applicability
Junior or senior-level business students as well as graduate-level (MBA and/or EMBA) classes in entrepreneurship, small business management, strategic management, international business or international economics.

Case overview
Cuban tour guides working for the communist Castro Government dream of working for themselves or leaving for the USA. Their story is contrasted by a visit to Cuba as told by a US business professor.

Expected learning outcomes
To compare entrepreneurship under capitalism that is slowly relaxing their communistic rules, to learn more about the island of Cuba and its potential for tourism and new venture creation, to understand the legal, social, political, historical and cultural barriers to entrepreneurship, to hypothesize or brainstorm potential new ventures for Cuba.

Supplementary materials
Teaching notes; photos also available upon request from the author.
Affordable solar solutions to replace diesel gensets
Authors: Singh Harjit 
Published: October 2011

Subject area
Strategic management, sustainable development, business economics, construction management, energy management.

Study level/applicability
Undergraduate and Master's level business and management programmes with a focus on environmental or strategic management.

Case overview
Fewer than two percent of Guinea Bissau's rural households had access to electricity from the grid. Efforts by the state monopoly to improve that figure by expanding the grid have had little effect, in part because the rural population was sparse. Central Electronics Limited, a public sector based company in India, was assigned to develop economic solar systems as a safe and eco-friendly substitute for the diesel gensets under IBSA (a trilateral, developmental initiative among India, Brazil, and South Africa) with the help of United Nations Development Program. The case provides an opportunity to examine the strategy of a small and poor nation to meet the needs of modern energy sources needed for improvement in health, education, transportation, and commercial development. The case focuses on Guinea Bissau's use of a trilateral partnership to achieve its rural electrification objectives despite several push backs.

Expected learning outcomes
Students will demonstrate ability to analyse, comprehend, and evaluate the essence of solar energy as an alternate for costly grid energy in the initial stage of development. It will also provide students to converse with the specific advantages of solar systems over conventional power generating systems and construct a novel solution that serves the needs of various stakeholders at the bottom of the income pyramid.

Supplementary materials
Teaching note.
Association of genetic, psychological and behavioral factors with sleep bruxism in a Japanese population
Authors: ABE YUKA , SUGANUMA TAKESHI , ISHII MASAKAZU , YAMAMOTO GOU , GUNJI TOMOHIKO , CLARK GLENN T. , TACHIKAWA TETSUHIKO , KIUCHI YUJI , IGARASHI YOSHIMASA , BABA KAZUYOSHI 
Published: October 2011

SummarySleep bruxism is a sleep‐related movement disorder that can be responsible for various pains and dysfunctions in the orofacial region. The aim of the current case–control association study was to investigate the association of genetic, psychological and behavioral factors with sleep bruxism in a Japanese population. Non‐related participants were recruited and divided into either a sleep bruxism group (n = 66) or control group (n = 48) by clinical diagnoses and 3‐night masseter electromyographic recordings by means of a portable miniature device. The Epworth Sleepiness Scale, Temperament and Character Inventory, NEO‐Five Factor Inventory and custom‐made questionnaires that asked about familial aggregation, alcohol intake, caffeine intake, cigarette smoking, past stressful life events, daytime tooth‐contacting habit, temporomandibular disorder, daily headache, snoring, apnea/hypopnea symptoms, leg‐restlessness symptoms and nocturnal‐myoclonus symptoms were administered. In addition, 13 polymorphisms in four genes related to serotonergic neurotransmission (SLC6A4, HTR1A, HTR2A and HTR2C) were genotyped. These factors were compared between case (sleep bruxism) and control groups in order to select potential predictors of sleep‐bruxism status. The statistical procedure selected five predictors: Epworth Sleepiness Scale, leg‐restlessness symptoms, rs6313 genotypes, rs2770304 genotypes and rs4941573 genotypes. A multivariate stepwise logistic regression analysis between the selected predictors and sleep‐bruxism status was then conducted. This analysis revealed that only the C allele carrier of HTR2A single nucleotide polymorphism rs6313 (102C>T) was associated significantly with an increased risk of sleep bruxism (odds ratio = 4.250, 95% confidence interval: 1.599–11.297, P = 0.004).This finding suggests a possible genetic contribution to the etiology of sleep bruxism.
Changes in the root‐associated fungal communities along a primary succession gradient analysed by 454 pyrosequencing
Authors: BLAALID RAKEL , CARLSEN TOR , KUMAR SURENDRA , HALVORSEN RUNE , UGLAND KARL INNE , FONTANA GIOVANNI , KAUSERUD HÅVARD 
Published: October 2011

AbstractWe investigated changes in the root‐associated fungal communities associated with the ectomycorrhizal herb Bistorta vivipara along a primary succession gradient using 454 amplicon sequencing. Our main objective was to assess the degree of variation in fungal richness and community composition as vegetation cover increases along the chronosequence. Sixty root systems of B. vivipara were sampled in vegetation zones delimited by dated moraines in front of a retreating glacier in Norway. We extracted DNA from rinsed root systems, amplified the ITS1 region using fungal‐specific primers and analysed the amplicons using 454 sequencing. Between 437 and 5063 sequences were obtained from each root system. Clustering analyses using a 98.5% sequence similarity cut‐off yielded a total of 470 operational taxonomic units (OTUs), excluding singletons. Between eight and 41 fungal OTUs were detected within each root system. Already in the first stage of succession, a high fungal diversity was present in the B. vivipara root systems. Total number of OTUs increased significantly along the gradient towards climax vegetation, but the average number of OTUs per root system stayed unchanged. There was a high patchiness in distribution of fungal OTUs across root systems, indicating that stochastic processes to a large extent structure the fungal communities. However, time since deglaciation had impact on the fungal community structure, as a systematic shift in the community composition was observed along the chronosequence. Ectomycorrhizal basidiomycetes were the dominant fungi in the roots of B. vivipara, when it comes to both number of OTUs and number of sequences.