bluuebunny/crossref_metadata_2025_split huggingface dataset:
Building resilience capabilities at “Big Brown Box, Inc.”
Authors: Välikangas Liisa , Georges L. Romme A. 
Published: June 2012

PurposeThis paper aims to contend that to achieve the resilience needed to thrive long‐term in a dynamic, highly competitive marketplace companies need to commit to continual customer‐focused agility training.Design/methodology/approachThe paper uses “Big Brown Box Inc.”, which is a disguised case about a real company's practices and experiences.FindingsThe paper reveals that training for resilience involves mastering three strategic management practices: cultivating foresight, rehearsing non‐routine behaviors and building an experimentation‐oriented community.Practical implicationsThe takeaway from the Big Brown Box Inc. example is that all companies need to continually exercise their operational resilience to prepare for setbacks and the maneuvers of rivals.Originality/valueThe paper reveals that the rehearsing and training exercises needed to develop resilience will help an organization learn how to proactively engage in exploration and experimentation.
Influence of a mandatory IFRS adoption on accounting practice
Authors: Bayerlein Leopold , Al Farooque Omar 
Published: June 2012

PurposeThe purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore, it aims to address methodological shortcomings in the prior harmonisation literature through the introduction of two newly developed significance assessment methodologies.Design/methodology/approachThe influence of the mandatory IFRS adoption in Australia (AUS), Hong Kong (HK) and the UK on deferred taxation (DT) and goodwill (GW) accounting practices as well as the within and between country harmonisation of accounting practices is investigated through an event type study. These investigations are conducted using a McNemar test with Bowker extension as well as the Split C‐Index with a newly developed bootstrapping significance testing methodology.FindingsThis study demonstrates that the mandatory IFRS adoption in the analysed countries is linked to a significant harmonisation of DT and GW accounting practices between AUS, HK and the UK. Furthermore, the increase of adequate accounting policy information in the financial reporting documents of UK firms over the period of this study is identified as an important harmonisation accelerator.Originality/valueThis study adds to the prior literature due to its focus on the mandatory IFRS adoption within the analysed countries. Furthermore, the introduction of two newly developed methodologies to evaluate the significance of accounting policy choice changes and harmonisation over time addresses an important methodological shortcoming in the prior literature.
Mutual fund selection criteria: evidence from Malaysia
Authors: Jamaludin Nurasyikin , Smith Malcolm , Gerrans Paul 
Published: June 2012

PurposeUnder its “Members Investment Scheme” strategic initiative, the Malaysian Employees Provident Fund (EPF) permits its members to invest part of their retirement savings in approved external funds. Given there is an increasing number of unit trust funds available in the market, it is not an easy task for members to make this investment choice decision. The purpose of this paper is to explore the perceived importance of fund selection criteria within the context of retirement savings in Malaysia. In addition, it also seeks to examine whether there is a relationship between religious affiliation and choice of fund.Design/methodology/approachA questionnaire‐survey was carried out among 440 individual EPF members.FindingsThe survey results show that the ranking of mutual fund selection criteria differs between Muslim and non‐Muslim members. Past performance was the most important criterion valued by the non‐Muslim EPF members. In line with conforming to religious belief, the fund's commitment to Islamic principles was the most important criterion considered by Muslim EPF members. Both type of religious group members also considered the overall reputation of the fund as important criterion in selecting a mutual fund.Research limitations/implicationsThe paper is subject to the normal limitations associated with survey research.Practical implicationsThe findings of this study can help fund management companies to better promote their funds to the right investors.Originality/valueThe paper provides empirical evidence regarding mutual fund selection criteria from the perspectives of individual investors.
Audit exemption among SMEs in Malaysia
Authors: Kamarudin Norashikin , Zainal Abidin Zubaidah , Smith Malcolm 
Published: June 2012

PurposeAudit helps both shareholders and stakeholders to make informed decisions about future directions, based on how the company is performing. The issue of audit exemption among small companies has been addressed in studies in the UK, Australia and Singapore, together with several others, while Malaysia still legally obligates all companies, irrespective of their size, to be audited annually. The purpose of this exploratory study is to explore the factors associated with a push for audit exemption among small to medium‐sized enterprises (SMEs) in Malaysia.Design/methodology/approachA survey of SMEs in Malaysia's Klang Valley is conducted to examine their perceptions of audit value, audit burden and audit costs, and their implications for the acceptance of the current audit provisions.FindingsAfter follow‐ups the survey yields a response rate of 83 percent, with 360 valid responses received. The results indicate that all three factors have a significant relationship with the level of acceptance of audit exemption. Their preferred audit exemption threshold is also presented.Research limitations/implicationsThe results from this study provide useful information for policy makers, auditors and directors of small companies in regards to audit exemption.Originality/valueThe results of the study provide new information for policy makers, auditors and directors of small companies, with implications for future regulation on audit exemption.
The impact of social pressures, locus of control, and professional commitment on auditors’ judgment
Authors: Nasution Damai , Östermark Ralf 
Published: June 2012

PurposeThe purpose of this paper is to investigate the impact of improper social pressures on auditors’ judgment in the setting of a high power distance and low individualism society. Auditors’ judgment in this paper is related to the case of auditors’ willingness to sign off on net equipment balance for assets in question. Second, the paper investigates the role of locus of control and the relationship of multidimensional professional commitment on auditors’ judgment under conditions of social pressure.Design/methodology/approachThe experimental method is used in this research. The paper uses a case that was developed by Lord and DeZoort to manipulate the interest variable, social pressures. The paper also uses locus of control and multidimensional professional commitment as the explanatory variables.FindingsThe research finds that social pressures affect auditors’ judgment in a high power distance and low individualism society. Auditors who contend with improper social pressures make judgments that violate their integrity and professionalism. The paper also finds that locus of control and multidimensionality of professional commitment might potentially affect auditors’ judgment.Originality/valueThe research takes into account cultural influence on auditors’ judgment. The paper uses subjects who are in a high power distance and low individualism society. As Public Accountant is a worldwide profession, it is important to understand the impact of cultural dimensions on the profession. Moreover, insights drawn from this paper may be of assistance to regulators and the public accountant profession in considering and developing a mechanism that can mitigate the impact of improper social pressures.
An evaluation of the My Way transition programme
Authors: Broadhurst Sarah , Yates Kathryn , Mullen Brenda 
Published: June 2012

PurposeThe aim of this paper is to evaluate the effectiveness of the My Way transition programme.Design/methodology/approachThe programme was evaluated over a two year period via interviews with a range of stakeholders. The evaluation focused on outcomes for young people, experience of the transition process, differences in the cost of care packages and an exploration of what was different about the My Way approach.FindingsThere were positive outcomes for young disabled people using the programme, and reduced costs to commissioners. The success of the My Way programme seemed to result from its focus on implementing actions and “doing” rather than just developing plans.Originality/valueThis study provides evidence for commissioners, providers and service users of the importance of providing person‐centred facilitators who implement actions. It clearly demonstrates that when this happens savings can be made and good outcomes achieved.
Commentary on “An evaluation of the My Way transition programme”
Authors: Davies Jill 
Published: June 2012

PurposeThe aim of this paper is to comment on Broadhurst et al.'s evaluation of the My Way transition programme.Design/methodology/approachReflects on Broadhurst et al.'s account in the context of recent and current transition initiatives within the UK.FindingsTransition support remains a problematic area. Successful support needs to include a number of elements.Originality/valueThere is a clear role for the kind of facilitation used in the My Way project as a means of providing creative support to young people and their families.
The “transition cliff” in the administrative prevalence of learning disabilities in England
Authors: Emerson Eric , Glover Gyles 
Published: June 2012

PurposeThe aim of this paper is to report on the age‐specific administrative prevalence of learning disabilities in England.Design/methodology/approachThe paper's approach is secondary analysis of data from national education, health and social care agencies.FindingsThere is an abrupt decline in the age‐specific administrative prevalence of learning disabilities at the point of transition to adult services.Research limitations/implicationsThe results highlight the existence of a “hidden majority” of adults with learning disabilities.Originality/valueThe data in this paper have implications for commissioning better health services for people with learning disabilities. First, health information systems should incorporate better ways of identifying patients with mild and moderate learning disabilities. Second, consideration should be given to the extension of annual health checks to include all young people who have had a Statement of Special Educational Needs.
Insights into willingness to pay for organic cotton apparel
Authors: Ellis Joan L. , McCracken Vicki A. , Skuza Nathan 
Published: June 2012

PurposeThe purpose of this paper is to determine consumers’ willingness to pay (WTP) for organic versus conventionally produced cotton apparel, and to explore the role of purchase behaviors, apparel attributes and consumer beliefs about organics in purchase decisions.Design/methodology/approachA 2nd priced auction was used to estimate WTP, along with a follow‐up survey to collect information on participants’ demographics, attitudes and behavior.FindingsOn average, participants were willing to pay a 25 percent premium for an organic cotton t‐shirt over the visibly similar t‐shirt made from conventionally produced cotton. Participants who pay for their own clothing or make purchase decisions alone were not willing to pay a premium. Previous history of purchasing organic foods, perceived product quality, fit and the participant's race were also significant predictors of WTP.Research limitations/implicationsA more representative sample and the inclusion of other product categories are necessary to generalize the relationships found in this study.Practical implicationsThis research helps to profile the organic cotton consumer. Findings suggest that retailers need to consider the income of target consumers when making decisions about carrying organic apparel products. Further, consumers with a history of purchasing organic products appear to carry that purchase behavior across product categories. When marketing organic apparel products, the perception of a higher quality product may yield a higher WTP.Originality/valueThe paper is one of the first to use an experimental auction in estimating WTP for apparel. Relevant consumer beliefs about organics, purchase behaviors and apparel product attributes are also explored.
Designing office shirt: an integrated approach
Authors: Saha Goutam , Roy Dilip 
Published: June 2012

PurposeGrounded theory, supported by leading designers, argues for an integrated approach covering end users and designers. However, no substantial work on apparel design has been done so far where a balance is maintained by combining the opinions of consumers and the designers. The purpose of this paper is to provide an analytical framework for designing apparel considering both consumers’ opinions and fashion designers’ views.Design/methodology/approachAn algorithm is proposed for reducing attributes and their levels to carry out conjoint analysis and assign utilities to different attributes and their levels. After selecting the best three design combinations based on their utilities, the authors have arrived at optimum design combinations. Through Delphi method, the opinions of a few fashion designers about these selected design combinations have been collected for matching with optimum design.FindingsAn optimum design is suggested for a formal office shirt, for North Indian women, by integrating opinions of designers and consumers.Originality/valueAttribute and level reduction technique is an original contribution to the literature. Further, the authors’ approach to apparel design may provide a guideline to apparel manufacturers when designing their products. Knowledge of optimum design combinations gained through this approach may help apparel manufacturers and retailers in bringing efficiency in stock keeping unit management by keeping more stocks of apparel with optimum design combinations and thus ensuring a better return on investment made on their stocks.
Predicting purchase intention for private sale sites
Authors: Martinez Briana , Kim Soyoung 
Published: June 2012

PurposeThe purpose of this paper is to explore the impacts of several consumer characteristics (fashion leadership, impulse buying, bargain shopping), web site attitude, and visit frequency on intention to purchase from a private sale site.Design/methodology/approachData were collected from 164 female respondents who were members of at least one private sale site. The sample was selected mainly by using a snowball sampling technique which relied on chain referrals to recruit eligible participants. Factor analysis results suggested that fashion leadership consisted of two dimensions: fashion opinion leadership and fashion innovativeness. Regression analysis was conducted to determine how strongly purchase intention for private sale sites was predicted by fashion opinion leadership, fashion innovativeness, impulse buying, bargain shopping, web site attitude, and visit frequency.FindingsRegression results showed that ease of use was the only dimension of web site attitude that significantly predicted purchase intention. Impulse buying and bargain shopping also significantly influenced purchase intention. Implications for future research and limitations were also discussed.Originality/valueAs private sale sites continue to grow in popularity, insight into the psychology and behaviors of shoppers at these sites has become more important. There has been, however, no published research that examines what motivates consumers to purchase from private sale sites.
Key challenges in tackling economic and cyber crimes
Authors: Menon Sundaresh , Guan Siew Teo 
Published: June 2012

PurposeThe purpose of this paper is to identify the key challenges in tackling modern economic and cyber crimes, evaluate the existing legal and enforcement mechanisms in place, and propose a way forward to address these challenges.Design/methodology/approachThe paper analyses the main difficulties posed by the borderless, complex and rapidly evolving nature of modern economic and cyber crimes. This allows the key shortcomings of the present legal and enforcement infrastructure to be identified. By examining different models, ranging from vertical supranational structures such as the International Criminal Court and the proposed European Public Prosecutor, to soft‐law regimes such as the intergovernmental network the Financial Action Task Force, as well as intermediate approaches like Eurojust, a hybrid model incorporating elements from these various regimes is proposed.FindingsA transnational approach must be adopted to address the phenomenon of modern economic and cyber crimes which are cross‐border, complex, profit‐driven and rapidly evolving. A suitable multilateral platform needs to be created to facilitate international co‐operation in a more coordinated and sustained fashion, and for the development of a set of common standards and principles to be enforced through a process of mutual assessments and periodic peer review.Originality/valueThe paper advocates the establishment of a hybrid multilateral regime which incorporates both elements of a “vertical” supranational structure as well as a “horizontal” state‐centric framework. This will inject the institutional focus to facilitate international co‐operation and also provide the platform for the promulgation of common standards and principles in fighting cross‐border economic and cyber crimes. The paper will be of interest to law enforcement agencies, prosecutorial authorities and national policy makers.
Financial facilitators: an important component of terror networks
Authors: Raghavan S.V. , Balasubramaniyan V. 
Published: June 2012

PurposeThe purpose of this paper is to study the financial facilitators who provide financial muscle to terrorists.Design/methodology/approachThe methodology adopted is based on the available materials on two major terrorists groups: Al Qaeda and LTTE, who have terrorized the global community in the last two decades.FindingsThe key findings are that most financial facilitators are knowledgeable, literate and suave and who are kin of the top leadership or part of the clan/sect. Kinship is an important factor for trust worthiness, which leads to their association with the top level leadership for a decade or so, to handle aspects related to a terror group. Also, illegal fund raising/moving aspects are controlled by financial/operational heads of groups, while legal fund raising methods are handled by sympathizers.Research limitations/implicationsThe methodology is based on descriptive analysis of existing materials gathered from different writings of different persons in different places, as none of the traditional approaches to the study is possible. The only possible method for analysis is a behavioural approach, and that too on a selective basis, not in total.Practical implicationsGovernment intelligence agencies need to strive to identify such facilitators, who in turn may lead them to the top leadership, as happened in the cases of Osama bin laden and Hambali.Originality/valueThere is no previous systematic approach which has attempted to study the financial facilitators who provide financial muscle to terrorists. The value of this paper lies in its originality of presentation of facts in a systematic fashion.
Online gambling and money laundering: “views from the inside”
Authors: Brooks Graham 
Published: June 2012

PurposeThe purpose of this paper is to examine the “relationship” between the regulated online gambling sector in Great Britain and potential for money laundering.Design/methodology/approachDirect “negotiated” access and a snowball sample were used to secure five interviews with gambling personnel.FindingsThe paper shows that respected online gambling sites in highly regulated jurisdictions are helping in tackling money laundering.Research limitations/implicationsOnly a limited number of people were interviewed.Originality/valueThe paper presents interviews with key personnel in the gambling industry, in anti‐money laundering, fraud and integrity units.
Modelling of money laundering and terrorism financing typologies
Authors: Samantha Maitland Irwin Angela , Raymond Choo Kim‐Kwang , Liu Lin 
Published: June 2012

PurposeThe purpose of this paper is to show how modelling can be used to provide an easy‐to‐follow, visual representation of the important characteristics and aspects of money laundering behaviours extracted from real‐world money laundering and terrorism financing typologies.Design/methodology/approachIn total, 184 typologies were obtained from a number of anti‐money laundering and counter‐terrorism financing (AML/CTF) bodies to determine the common patterns and themes present in the cases involved. Financial flows, transactions and interactions between entities were extracted from each of the typologies and modelled using the Unified Modelling Language (UML) features within Microsoft Visio.FindingsThe paper demonstrates how complex transactional flows and interactions between the different entities involved in a money laundering and terrorism financing case can be shown in an easy‐to‐follow graphical representation, allowing practitioners to more easily and quickly extract the relevant information from the typology, as opposed to reading a full text‐based description. In addition, these models make it easier to discover trends and patterns present within and across Types and allow money laundering and terrorism financing typologies to be updated and published to the wider international AML/CTF community, as and when new trends and behaviours become apparent.Originality/valueA set of models have been produced that can be extended every time a new scenario, typology or Type arises. These models can be held in a central repository that can be added to and updated by AML/CTF practitioners and can be referred to by practitioners to help them identify whether the case that they are dealing with fits already predefined money laundering and terrorism financing behaviours, or whether a new behaviour has been discovered. These models may also be useful for the development of money laundering and terrorism financing detection tools and the training of new analysts or practitioners. The authors believe that their work goes some way to addressing the current lack of formal methods and techniques for identifying and developing uniform procedures for describing, classifying and sharing new money laundering and terrorism financing with the international AML/CTF community, as and when they happen, in a simple but effective manner.