bluuebunny/crossref_metadata_2025_split huggingface dataset:
Developing fledgling social enterprises? A study of the support required and means of delivering it
Authors: Lyon Fergus , Ramsden Mark 
Published: June 2010

PurposeTo explore what type of support is required by social enterprises, how this is different from mainstream business, what the preferred approaches to learning and working with support providers are, and how the provision of social enterprise support can be co‐ordinated and the capacity of support providers built up.Design/methodology/approachThe study examined the different approaches and indicators used in conventional evaluations of social enterprises. Uses the literature and the views of those delivering support for the pilot projects to identify indicators to include social enterprises’ perceptions of the process of support provision, changes in their operations and behaviour and the extent of constraints faced. Describes the three pilot projects, comprising: Areas of Industrial Decline (Ex‐coalfield areas) pilot project, based on work with 11 eleven existing and 4 pre‐start social enterprises in Derbyshire and Nottinghamshire, UK, exploring the use of tools developed for conventional micro‐businesses; Black, minority and ethnic fledgling social enterprises pilot project, involving 14 social enterprises in the West Midlands, emphasizing those managed by Black Asian Minority Ethnic (BAME) women; and Rural social enterprise pilot project, which provided advisory support to 14 organizations in Lancashire and Oxfordshire on organization structure, management and legal structures.FindingsThe results revealed the importance of meeting those technical skill gaps that are easier to identify plus those that are harder to define (lack of confidence). Concludes that social enterprises may be confused about types of support available, particularly where duplication and competition takes place.Originality/valueDraws on the author’s official evaluation of three pilot projects that were jointly run by the Department for Education and Skills (DfES), Department of Trade and Industry (DTI), Home Office and Office of the Deputy Prime Minister (ODPM).
Business practices in social enterprises
Authors: Bull Mike , Crompton Helen 
Published: June 2010

PurposeTo report the findings of a European Social Fund (ESF) financed study into the investigation and development of business practices and managerial skills in the social enterprises sector.Design/methodology/approachThe qualitative and grounded research investigation was conducted using interviews with owner/managers of 15 social enterprises in Greater Manchester and Lancashire, UK, and aimed to develop a strategic understanding of social enterprise business practices and issues and to develop baseline information to develop a management tool based on the balanced scorecard (BS) of Kaplan and Norton (1996). Develops a definition of social enterprise and presents a brief background of the post‐war development of the social enterprises sector, its recent growth and increasing competition for resources.FindingsThe results indicated that social enterprises adopt varying practices, face many issues and, while many are beginning to make themselves more accountable in terms of their social value, there was little evidence to suggest that social enterprises were measuring their social impact beyond providing data that was sought by funders. Reveals that the social enterprise managers implied that the next step was to become more proactive in recording and marketing their social values and that developing social value indicators is the next challenge, while evidence suggests that tools developed for social enterprises need to be informal, non‐generic and based on experiential learning.Originality/valueReveals key concepts that will form the framework for a modified BS.
A new model for supporting social enterprise through sustainable investment
Authors: Edery Yared 
Published: June 2010

PurposeTo show how social enterprises can take advantage of the growing ethical awareness of financial institutions to finance their work whilst remaining true to their social principles.Design/methodology/approachThe concept of financial intermediation and the growing ethical dimension of financial institutions are discussed to examine the evolving role of ethics within financial intermediation and the opportunities these offer to social enterprises which have hitherto been wary of such finance on principle. Focuses on the fact that many depositors and investors are willing to sacrifice financial return for social results. Reports results of the study, which literature searches and other methods and presents information based on case studies of eight financial intermediaries that provide services to social enterprises and have a strong concern for ethics.FindingsThe case studies comprise: Aston Reinvestment Trust (ART), an industrial and provident society; Charity Bank, an FSA regulated bank with a national lending scale; Derby Loans, an industrial and provident society (IPS) and a community development finance institution (CDFI); The Ecology Building Society (EBS), an FSA‐regulated building society with a national lending scale; Industrial Common Ownership Finance (ICOF), a public company limited by guarantee with a national lending scale; London Rebuilding Society (LRS), an IPS with a local lending scale, with borrowers having to be located in London; Triodos Bank, a regulated bank with a national lending scale; and Ulster Community Investment Trust (UCIT), an IPS with a local lending scale limited to specified geographical areas. Concludes that several financial intermediaries now exist that are willing to provide short and long term finance to social enterprises.Originality/valueProvides valuable information and encouragement for social enterprises seeking finance for their activities.
Social enterprise under the microscope: comparing and contrasting Green‐Works and ReBoot
Authors: Sharpen Clare 
Published: June 2010

PurposeTo understand the factors encouraging growth in two social enterprises involved in recycling based in London, UK, and how these can be interpreted and understood in terms of “managerialist” concepts.Design/methodology/approachThe study aimed to understand how particular aspects of social enterprise literature relate to practice on the ground, and to gain a clearer picture of the diversity, complexity and contested ideas that coexist within the social enterprise sector. Focuses on the experience of two social enterprises based in London: ReBoot, a project set up by Bootstrap Enterprises, a social enterprise based in Hackney for the recycling of computers donated from individuals and organizations; and Green‐Works, a social enterprise for preventing large volumes of office furniture from going to landfill. Explains that the research comprised two parts: an extensive literature review to provide background theory and context; and the use of semi‐structured interviews with the selected organizations to gain qualitative data for comparison.FindingsThe results provided broad indications relating to the ideas and conflicts existing within and between social enterprises across such broad themes as “growth”, public and private origins, market orientation and long‐term sustainability. Concludes that the research highlights the diversity of social enterprises in terms of their objectives, structures, operations and long‐term visions, while demonstrating the great differences between the two enterprises despite their seeming similarity on the surface.Originality/valueChallenges the frequently over‐simplified generalizations and assumptions that are applied to social enterprises.
Using human resource management tools to support social enterprise: emerging themes from the sector
Authors: Royce Maureen 
Published: June 2010

PurposeTo devise a human resource management (HRM) approach capable of application to the management of employees in social enterprises.Design/methodology/approachThe difficulty of applying traditional HRM techniques to social enterprises, where the workforce tends to be volunteers, is discussed. Reviews HRM concepts and their relationship/applicability to social enterprise (labour market relationships within social enterprise, resourcing and skills to support social enterprise, leadership and operational strategy within social enterprise). Presents two case studies, involving an inner city credit union in northwest England; and an inner city after‐school club. Reports on a pilot questionnaire survey focusing on the strands identified by the earlier research.FindingsThe results indicated a heavy reliance on volunteer labour with almost all organizations working with volunteers. Notes, however, that when asked whether volunteers were crucial to the running of the organization, only 59 per cent felt they were, with the remaining 41 per cent being uncertain or felt that volunteers were not crucial and only a small fraction (12 per cent) having more volunteers than paid workers. Reveals that the infrastructure to support coherent people‐management systems in social enterprise do not appear to be robust and piecemeal support and advice through a range of well‐meaning board members, fragile networks and higher education institutes cannot provide a strong framework for growth and sustainability in managing human resources in the social enterprise sector. Concludes that labour market relationships, resourcing and skills, and leadership and operational strategy have nevertheless been recurring themes in research in this field which suggests that there may be a very real opportunity for HRM tools and expertise to support social enterprise organizations in achieving their business and social goals.Originality/valueSheds light on the HRM aspects of social enterprises.
Recent reforms to corporate legal structures for social enterprise in the UK: opportunity or confusion?
Authors: Snaith Ian 
Published: June 2010

PurposeTo study the legal underpinnings of the definition of social enterprise in the context of the problems with the corporate legal structures available in the UK in the late twentieth century and the reforms of the early twenty first century to assess whether further reforms are needed to facilitate the growth of the social enterprise movement.Design/methodology/approachA definition of social enterprise is proposed and examined in light of the problems associated with twentieth century company law and the efforts to reform and develop it in the period, 2000‐2006.FindingsThree major developments may be seen to have important consequences for the continuing reform and development of company law: the Industrial and Provident Societies Act 2002 (Office of Public Sector Information 2002a) (private members bill); the Co‐operatives and Community Benefit Societies Act 2003 (Office of Public Sector Information 2003) (private members bill); the PIU Report “Private Action, Public Benefit” (Cabinet Office/Strategy Unit 2002) and the resulting Companies (Audit, Investigations and Community Business) Act 2004 (Office of Public Sector Information 2004); and the Charities Act 2006 (Office of Public Sector Information 2006). Refers also to other developments impacting on company law, notably the European Co‐operative Society’s European Co‐operative Society Statute (SCE) Regulation and Directive.Originality/valueProvides a useful guide to UK legal trends likely to impact on social enterprises.
“They have God on their side”: the impact of public sector attitudes on the development of social enterprise
Authors: Chapman Tony , Forbes Deborah , Brown Judith 
Published: June 2010

PurposeTo study the reasons why UK social enterprises are not yet fulfilling their potential due to the lack of support and trust on the part of key decision makers.Design/methodology/approachThe study was based in Tees Valley, the southernmost sub‐region in northeast England, which has suffered from a decline in its traditional industries over the past 30 years. Reports the results of in‐depth qualitative interviews with 18 local authority economic regeneration officers and leading local strategic partnership managers across the five borough councils as key stakeholders across Tees Valley to explore potential barriers to the development of the social enterprises sector in this sub‐region. Explains that each interview focused on: perceived differences in the culture of the social enterprise sector compared with private business and the public sector; representation of the sector in key decision making in the sub‐region; the potential for developing entrepreneurship and foresight in the sector; and opinions on the level of support required for capacity building.FindingsThe results indicated that key stakeholders in the public sector assume that there is a value continuum between the voluntary and community sector, through the social enterprise sector, to the small and medium enterprise (SME) sector, while the assumption is also that the closer an organization is to the voluntary and community sector, the more likely that it will be driven by its social values. Supports the view that social enterprises are both “value led” and “market driven”.Originality/valueDraws on previously unpublished data from a research project that aimed to assess the size, shape and scope of the social enterprise sector for Tees Valley Partnership.
The impact of entrepreneurial thinking system on risk‐taking propensity and entrepreneurial behavior
Authors: Wenhong Zhao , Liuying Fan 
Published: June 2010

PurposeThe purpose of this paper is to assess the impact of entrepreneurial thinking systems on risk‐taking propensity and entrepreneurial behavior.Design/methodology/approachThe research was conducted using an original data set of 231 entrepreneurs in China. The data were analyzed through regressing models.FindingsIt is found that, in China, the experiential system has a positive impact on risk‐taking propensity yet a negative impact on entrepreneurial behavior; however, the rational system has a negative impact on risk‐taking propensity yet a positive impact on entrepreneurial behavior.Research limitations/implicationsThis paper focuses on entrepreneurs in a specific geographical region, China. Despite the hypothesis, the impact of thinking systems on entrepreneurial behavior highlights the importance of the rational system.Originality/valueResearch of entrepreneurs by foreign scholars has focused on the risk‐perception perspective, and the only national research is based on the authors' subjective experience and lacks an empirical basis. Based on Western theory, this paper empirically studies the impact of entrepreneurial thinking systems on risk‐taking propensity and entrepreneurial behavior in China.
Comparative research
Authors: Paisey Catriona , Paisey Nicholas J. 
Published: June 2010

PurposeAlthough many of the problems currently being faced in accounting education have also been expressed in educational debates within other professions such as medicine, law and architecture, changes in accounting education policy and practice have not been greatly influenced by comparative study of other professions. This paper aims to examine the potentiality of the comparative research method in order to inform the future direction of accounting education.Design/methodology/approachComparative methodology has been defined as “a method of analysis that focuses on several objects of study in order to identify similarities and differences”. This paper begins by critiquing the comparative research method before considering how comparative research can make a contribution to research into accounting education policy and professional issues. The extent to which comparative research has been undertaken in accounting education research is then examined.FindingsThe potentiality of incorporating ideas from other professional education systems has not been fully exploited in accounting education.Research limitations/implicationsThis paper advocates comparing accounting education with that in other professions. Other types of comparative research, for example, international comparisons, are not covered in detail.Practical implicationsAccounting educators and education policy setters should be encouraged to explore the accounting systems of similar professions to generate new ideas for change.Originality/valueThe paper discusses how comparative study, with particular reference to other professions, can be used to inform change in accounting education policy.
Strategic management accounting and business strategy: a loose coupling?
Authors: Cinquini Lino , Tenucci Andrea 
Published: June 2010

PurposeThe purpose of this paper is to investigate whether business strategy influences strategic management accounting (SMA) usage. Business strategy has been operationalized through strategic pattern, mission and positioning.Design/methodology/approachThe paper is based on an internet questionnaire survey of Italian companies. Multiple regression analysis is used to test the impact of strategic variables (pattern, mission and positioning) on SMA usage. Company size is included as control variable.FindingsSeveral SMA techniques appear to be used in Italian companies as they are in other countries investigated in different studies. Customer accounting, competitive position monitoring, competitor performance appraisal based on published financial statement and quality costing represent the most widely used SMA techniques in the Italian sample. From the regression analysis, both defender‐ and cost leader‐type of strategy are found to be more willing to use SMA techniques addressing cost information.Research limitations/implicationsThe issue, common in contingent research, of business strategy definition and operationalization constitutes the main limitation of the paper; in an attempt to restrict its effect, it uses three strategic typologies (pattern, mission and positioning) and employs a measurement method used in previous studies. A second issue concerns the definition of SMA techniques. There is no concurred list of SMA techniques in the literature and further discussion is expected in the future.Originality/valueFirst, empirical evidence is provided to a field (SMA) where empirical research is needed in order to be comparable with traditional management accounting techniques. Second, for the first time in SMA studies, a framework is employed that considers all of the three main strategic variables (pattern, mission and positioning) used in management accounting literature. As a result, the loose coupling between SMA techniques and business strategy typologies indicates (with the possible exception of cost‐related SMA techniques) that the same SMA technique can support different strategic approaches of the company.
Resisting compliance with IFRS goodwill accounting and reporting disclosures
Authors: Carlin Tyrone M. , Finch Nigel 
Published: June 2010

PurposeThe purpose of this paper is to report the findings of a study designed to understand the extent of compliance with the goodwill accounting and reporting disclosure requirements under AASB 136 among a sample of goodwill intensive Australian firms over the first two years of their IFRS adoption.Design/methodology/approachExamining the goodwill reporting practices adopted by a sample of 50 large Australian listed firms, which disclosed the existence of goodwill in each of the first two years in which they produced financial statements pursuant to IFRS. The quality and technical accuracy of the goodwill disclosures produced by these organisations together with an assessment of evidence of variation in these over time provides an evidentiary basis for analysis.FindingsThe paper finds continued high levels of non‐compliance with the goodwill accounting standard suggesting that a viable organisational option in the face of change is to fail to take steps to comply. This organisational response undermines the assumptions of consistency and comparability as key qualitative characteristics under IFRS.Originality/valueThe focal question pondered pertains to the nature of organisational responses to changes such as those brought about by continued development and reform of financial reporting standards. This is a question with potentially significant implications for a range of stakeholders including auditors, financial analysts, regulators and report users.
Drug Policy and the Public Good: a summary of the book
Authors:   Drugs and Public Policy Group
Published: June 2010

ABSTRACT Drug Policy and the Public Good was written by an international group of scientists from the fields of addiction, public health, criminology and policy studies to improve the linkages between drug research and drug policy. The book provides a conceptual basis for evidence‐informed drug policy and describes epidemiological data on the global dimensions of drug misuse. The core of the book is a critical review of the cumulative scientific evidence in five general areas of drug policy: primary prevention programmes in schools and other settings; health and social services for drug users; attempts to control the supply of drugs, including the international treaty system; law enforcement and ventures into decriminalization; and control of the psychotropic substance market through prescription drug regimes. The final chapters discuss the current state of drug policies in different parts of the world and describe the need for future approaches to drug policy that are coordinated and informed by evidence.
Effect of anti‐rotation devices on biomechanical behaviour of teeth restored with cast post‐and‐cores
Authors: Raposo L. H. A. , Silva G. R. , Santos‐Filho P. C. F. , Soares P. V. , Soares P. B. F. , Simamoto‐Junior P. C. , Fernandes‐Neto A. J. , Soares C. J. 
Published: June 2010

Raposo LHA, Silva GR, Santos‐Filho PCF, Soares PV, Soares PBF, Simamoto‐Junior PC, Fernandes‐Neto AJ, Soares CJ. Effect of anti‐rotation devices on biomechanical behaviour of teeth restored with cast post‐and‐cores. International Endodontic Journal.AbstractAim  To test the hypothesis that the presence of an anti‐rotation device (ARD) and its location can influence the biomechanical behaviour of root filled teeth restored with cast post‐and‐cores and metallic crowns.Methodology  Fifth two bovine incisor roots were selected and divided into four groups (n = 13): Nd‐ without ARD; Bd‐ buccal ARD; Ld‐ lingual ARD; BLd‐ buccal and lingual ARD. The specimens were restored with cast post‐and‐cores and metallic crowns. After a fatigue process (3 × 105 50 N), three strain gauges were attached on the buccal, lingual and proximal surfaces and the samples of each group (n = 3) were submitted to a 0–100 N load. Fracture resistance was assessed in a mechanical testing machine (n = 10). Strain values and fracture resistance data were analysed by one‐way anova and Tukey Honestly Significant Difference (HSD) test (α = 0.05). The failure mode was then evaluated under an optical stereomicroscope. Bidimensional models of each group were generated for finite element analysis (FEA) and analysed using the von Mises criteria.Results  No significant difference in fracture resistance values and fracture modes occurred between the four groups. The BLd group had higher stress concentrations in the buccal dentine and higher strain values on the proximal surfaces.Conclusions  The anti‐rotation devices did not influence significantly the fracture resistance and fracture mode. However, the stress–strain values were increased when the anti‐rotation device was prepared on the buccal and lingual faces concomitantly.