bluuebunny/crossref_metadata_2025_split huggingface dataset:
Learning, dynamic capabilities and operating routines
Authors: Swift Peter E. , Hwang Alvin 
Published: January 2008

PurposeThis paper seeks to present organizational learning processes of knowledge accumulation, articulation, codification and subsequent routine development in a marketing services organization where judgment and rules of thumb were more the norm than codified knowledge and explicit routines. The case illustrates how organizational learning through a conscious knowledge codification effort could lead to tangible benefits for consumer‐driven organizations and how heterogeneous and infrequent yet important routines can be aided by an explicit and dynamic learning process.Design/methodology/approachAfter a review of the relevant literature, a case is provided to illustrate many of the key concepts in the organizational learning literature as they are applied to a consumer package goods company.FindingsThe case study is followed by a discussion of how the organization in the case applied organizational learning processes through a knowledge clarification and codification system. The organizational learning process was enabled by contextual enablers such as leadership commitment to organizational learning, teamwork and organization‐wide participation in the knowledge articulation and codification processes, and multi‐lateral flow of information across the organization in developing the routines.Practical implicationsImplications of how companies in market‐oriented environments that often have nuanced practices and uncodified norms could utilize various organizational learning processes are discussed in the paper.Originality/valueIt is rare in the field of organizational learning to see the application of numerous learning theories in one place and one organization. Such was the case in this examination, where different roles played by different organizational components, such as support from leadership, teamwork and flexibility, organization‐wide participation, and multilateral communication, in addition to knowledge accumulation, articulation, codification, and circular learning loops were utililzed by the organization to produce marketplace success for a major consumer battery company with heterogeneous and nuanced yet important learning requirements.
HR structure and HR knowledge transfer between subsidiaries in China
Authors: Wang‐Cowham Cindy 
Published: January 2008

PurposeThis paper attempts to examine the issue concerning human resource (HR) structures and the transfer of HR knowledge to discover whether and how HR structure facilitates the transfer of HR knowledge between subsidiaries of an MNC in China.Design/methodology/approachThe investigation, being of an exploratory nature, follows the tradition of a grounded approach. The paper is based on an empirical study of 22 individual HR professionals from 21 Chinese subsidiaries of MNCs. Data were collected through semi‐structured interviews conducted between January and April 2004 and a grounded analysis was carried out with the assistance of Nvivo software.FindingsThe forms of HR structures, especially China centre‐led HR structures, have created an opportunity for developing HR learning networks for sharing HR knowledge amongst sister‐subsidiaries and between the subsidiary and the China centre. These forms of HR structure have also provided an essential foundation for wide collaboration between subsidiaries, and further for creating a knowledge‐sharing culture to facilitate HR knowledge transfer.Research limitations/implicationsThe findings on HR structure and the transfer of HR knowledge have implications for understanding the organisational structure and inter‐subsidiary knowledge transfer.Originality/valueThere is little previous research on HR structure, the transfer of HR knowledge in China, and the link between them. This paper addresses this gap and seeks to contribute to the literature.
Campus information systems for students: classification in Spain
Authors: Cobarsí Josep , Bernardo Mercè , Coenders Germà 
Published: January 2008

PurposeFirst, this article seeks to establish a conceptual model for campus information systems for students, in order to make their comparison possible for strategic management purposes. Second, it seeks to test this conceptual model in a fieldwork on Spanish higher education institutions, in order to relate information system's characteristics with other organizational features.Design/methodology/approachThe conceptual model was based on socio‐technical information systems and knowledge management literature. A holistic vision of higher education student's information needs was kept into account. Data about Spanish universities were gathered by means of structured visits to institutional websites and structured interviews with undergraduate students. Data were analyzed with multivariate statistical techniques.FindingsFrom multivariate analysis, a classification was obtained for Spanish universities into three clusters with homogeneous characteristics, in the sense of informational and organizational aspects. These clusters are discussed in temporal terms and with some individual examples.Research limitations/implicationsCampus information systems need to be broadly characterized for strategic information management purposes. The proposed and tested model is a step to address their characterization.Originality/valueThis user centered information systems conceptual framework is set up to obtain a global vision of new information and learning electronic environments in campus. Its application in a fieldwork on Spanish universities offers new insights about informational and organizational features in higher education.
Money laundering and asset cloaking techniques
Authors: Simser Jeffrey 
Published: January 2008

PurposeThe purpose of this paper is to explore the various typologies and methods used to cloak assets following the placement stage of money laundering.Design/methodology/approachTechniques used to hide assets and cloak ownership, ranging from simple nominee arrangements through to complex financial transactions are explored.FindingsThere are a myriad of methods available to money launderers to cloak their assets.Research limitations/implicationsMore work needs to be done on the issue of information gateways.Practical implicationsAssets are cloaked to obfuscate the trail and make it difficult for law enforcement to “follow the money”. Understanding the methodologies used is the first step to understanding the problem.Originality/valueA number of cases from Canada, the USA and Australia were studied, as well as reference material advisors use for asset protection.
Hawala, hysteria and hegemony
Authors: Viles Thomas 
Published: January 2008

PurposeThe purpose of this paper is to highlight criticism of attempts to impose regulations onhawalaand other informal value transfer systems (IVTSs), in light of their importance in the lives of people in the most vulnerable sectors of global society.Design/methodology/approachReview of scholarly, public‐policy, and legal literature onhawalaand other IVTSs.FindingsMost attempts to regulatehawalaand other IVTSs seem redundant of existing regimes, or, worse, unreasonably punitive when their social utility is considered.Originality/valueA contribution to the debate on the supposed need to regulatehawalaand other IVTSs favored by the poorest and most vulnerable sectors of global society.
Lawyers and client accounts: sand through a colander
Authors: Middleton David J. 
Published: January 2008

PurposeTo report empirical information about the scale of suspicious money movements through solicitors.Design/methodology/approachReview of selected criminal, civil and disciplinary cases.FindingsThe cases disclose at least £240 million moving through solicitors' hands in the absence of an underlying transaction in which the solicitor is providing legal advice.Originality/valueA contribution to: the empirical data about laundering; raising the possibility of better control by regulatory rules about how lawyers hold and transfer money.
Third round FATF mutual evaluations indicate declining compliance
Authors: Johnson Jackie 
Published: January 2008

PurposeTo review the reported compliance levels of third round mutual evaluations with a view to determining any change or differences in compliance levels for Financial Action Task Force (FATF) member countries following the updating of FATF's Forty Recommendations in 2003 and the introduction of the Nine Special Recommendations relating to the financing of terrorism.Design/methodology/approachA comparison of pre‐ and post‐2003 compliance with the FATF's Forty Recommendations and Nine Special Recommendations is made using both self‐assessment and mutual assessment data.FindingsThere are significant differences in compliance levels pre and post 2003. Since, the FATF updated their Forty Recommendations in 2003 compliance with those Recommendations has declined. With regard to the Nine Special Recommendations which have not changed since their introduction there is a significant difference between self‐assessment compliance levels in 2003 and compliance determined using independent mutual evaluations, casting doubt on the value of self assessment.Research limitations/implicationsIn using an analytical approach it has been necessary to put numerical values on compliance levels used by the FATF. Given that these are very broad, substituting a single value for each compliance level will provide only a crude measure of compliance for comparisons to be made. The results should therefore be used as a guide to the ranking and compliance of countries rather than some exact measurement of compliance.Practical implicationsThe value of self assessment by FATF members should be re‐evaluated.Originality/valuePublication of the third round of FATF mutual evaluations provides an opportunity, not previously available, to analyse the compliance levels amongst FATF members.
Financial crime as a threat to the wealth of nations
Authors: Biagioli Antonello 
Published: January 2008

PurposeThe aim of this paper is to stimulate a reflection on some issues concerning the measurement of the magnitude of money laundering.Design/methodology/approachA survey of various research works devoted to the measurement of the volume of laundered funds is presented. Focussing mainly on quantitative approaches based on statistical methodologies, the paper provides hints on the modelling techniques used to estimate money laundering. Specific attention is paid to the relationship between criminal proceeds, laundered funds and asset seizure, unifying in the same stream of thought the whole process that goes from the perpetration of an offence to the repression of crimes through AML and CTF measures.FindingsThe paper takes the move from empirical considerations and findings, and develops wider reflections on the effectiveness of AML and CTF actions. Following a cost/benefit approach, the paper focuses on the possibility and meaning of testing and rating both the weight of laundered funds within the legal economy and the successfulness of AML/CTF measures in terms of frozen and seized assets. The relationship between the seriousness and intensity of a crime and the burden imposed on the society (in terms of compliance and limitations to freedom) is also questioned.Research limitations/implicationsThe paper tends to concentrate on the factors that may influence the estimation of laundered funds when quantitative measurement techniques are used. Reference is made to some sectors of economic and financial activity that might be more prone to criminal infiltration and considerations of qualitative character are also part of the author's speculations. Yet, purposely, the potential contributions from other disciplines (such as, criminology and economics) are only mentioned and not fully explored.Practical implicationsThe paper openly revives practical questions concerning the estimation of phenomena of financial crime and highlights clearly how the quantification of money laundering may be relevant in terms of the potential impact of the flow of illegal funds on the legal economy, the assessment of risk in the financial sector and the definition of effective and proportionate countermeasures.Originality/valueThe paper addresses questions that have long attracted international attention and interest regarding the costs and benefits of the system of control of and fight against phenomena of money laundering and terrorism financing; as well as the need of revamping empirical research along new, more efficient, shared methodologies. The author underlines explicitly how quantitative estimations may influence the perception of the relevance of such phenomena, as well as the adoption of prevention and repression measures. An original argument is developed regarding either a risk of underestimating financial crime, with a consequent reduction of the effort devoted to its fight and prevention, or the risk of overestimating the phenomenon, which in turn might impose unnecessary burdens on the society.
Intellectual capital in high‐tech firms
Authors: Martín de Castro Gregorio , López Sáez Pedro 
Published: January 2008

PurposeThe literature shows several intellectual capital models. Nevertheless, there is little empirical evidence about the building blocks that form intellectual capital in practice. The purpose of this paper is to test the widespread categorization of human capital, structural capital, and relational capital with a survey applied to high‐technology firms from Spain.Design/methodology/approachFactor analysis was conducted with a sample of 49 firms (larger than 50 employees).FindingsThe results indeed demonstrate the existence of three main components of intellectual capital that, in general, fit the dominant structure proposed by other authors.Research limitations/implicationsBefore moving into an internationally accepted system for classification and measurement of intellectual capital, future research should seek a geographical and industrial agreement about the main components of this construct. In that direction, our empirical evidence provides only the experience of Spanish high‐tech firms; this experience could be different in other countries or industries.Practical implicationsIn this paper, managers interested in the field can find a useful guidance for structuring an intellectual capital balance sheet, taking the three proposed components as main dimensions, and the items of the survey as a measurement tool for analyzing the intellectual strengths and weaknesses of their firms.Originality/valueAcademics can also benefit from this research, taking it as a basis for replication studies about intellectual capital in other countries and/or industries. This article presents one of the first empirical tests of the theoretically accepted components of intellectual capital.
Intangible asset disclosure in the telecommunications industry
Authors: Gerpott Torsten J. , Thomas Sandra E. , Hoffmann Alexander P. 
Published: January 2008

PurposeThe purpose of this paper is to investigate intangible disclosure quality (IDQ) in an international sample of 29 stock‐quoted telecommunications network operators (TNOs). IDQ is captured separately for annual reports and websites of TNOs using a set of seven intangible asset categories. The article also explores associations between annual report and website IDQ on the one hand and variables interpreted either as IDQ antecedents (e.g. firm size) or as IDQ performance consequences (e.g. market‐to‐book ratio) on the other.Design/methodology/approachTNOs' 2003 or 2003/2004 annual reports and TNOs' websites (as of May 2005) were subjected to content analytical procedures in order to quantify sample firms' disclosure quality levels for seven categories of intangible assets derived from a framework suggested by the Deutsche Schmalenbach Gesellschaft für Betriebswirtschaft eV.FindingsBoth annual report and website IDQ levels of TNOs were relatively low. Intangible disclosures were often limited to small pieces of qualitative information. Annual report and website IDQ are significantly positively interrelated. IDQ varies significantly by the home region of the TNO, with European TNOs displaying higher quality levels than their American counterparts. IDQ measures were not significantly related to TNOs' financial performance criteria.Research limitations/implicationsResearch limitations result from the study's single industry focus, small sample size and the limited range of variables investigated as potential IDQ antecedents/consequences.Practical implicationsTNOs get insights on IDQ within their industry. Regulators/standard setting accounting institutions are encouraged to encounter industry‐specific intangible characteristics by industry‐focused intangible measurement rules in addition to an overall intangible reporting framework.Originality/valueThis study is the first investigation that simultaneously analyzes IDQ both in a firm's annual report and on its website. Further, it is unique in its use of uni‐ and multivariate analytical techniques exploring IDQ antecedents/consequences and in its single industry/TNO focus.
Intellectual capital: object or process?
Authors: Arenas Teresita , Lavanderos Leonardo 
Published: January 2008

PurposeThe purpose of this paper is to analyze the epistemological foundations associated with the concept of IC. Different researchers on intellectual capital (IC) agree on the issue that at present, knowledge generates sustainable competitive advantage. However, the distinction between the theoretical perspective and its practical application is not yet clear. Seemingly, this dissociation may be explained by the absence of an epistemological analysis related to IC, which accounts for the low number of pertinent specific publications.Design/methodology/approachThis paper analyzes the named epistemological foundations associated with the concept of IC, from the point of view of the cognitive sciences, as well as its consequences in the design of methods and indicators of evaluation. The analysis employed is based on the cognitive groundwork of the representational and non‐representational schools linked to the primeval concepts which thus far support the definition of IC.FindingsThe cognitive sciences contribute guidance in the face of the implications of including IC within the domain of representation and that of non‐representation. The first operates in order to recover external elements and to project internal ones, making IC unviable as a process, and inevitably reduces it to the account of objects. In the second case, enactment ends up being incomplete due to the fact that it maintains the observer‐setting duality, which makes it improbable to understand IC as a network relational process.Originality/valueThe results enable the identification of new lines of development, which clarify and make explicit its epistemological foundations, but which differ from the prevailing ones.
Embedded ties and the acquisition of competitive advantage
Authors: Huang Heng‐Chiang , Chang Chia‐Wen 
Published: January 2008

PurposeDrawing on embeddedness theory, the purpose of this paper is to develop a comprehensive model that explains the incremental innovation process in the supplier‐manufacturer relationship.Design/methodology/approachUtilizing the partial least squared (PLS) technique, this study examines the incremental innovation process through the theoretical lens of the embeddedness perspective.FindingsThe overall picture emerging from this study indicates that establishing an embedded tie between a manufacturer and a primary supplier enables the creation of informal coordination mechanisms, including trust, joint problem‐solving, and commitment. These coordination mechanisms safeguard the transfer of knowledge and lead the partners to joint action. Such joint action provides an interactive forum for developing innovation capabilities that allow firms to enhance their incremental innovation performance.Research limitations/implicationsFrom an academic perspective, this study is the first to examine the innovation process theoretically through the embeddedness perspective.Practical implicationsThe evidence reported here is consistent with the finding that relational embeddedness plays a strong role in predicting better incremental innovation. In addition to engaging in their own trial‐and‐error experimentation to develop innovation capabilities, firms learn about innovation capabilities vicariously through embedded ties with primary exchange partners.Originality/valueIn essence, these results provide valuable insights for managers who wish to draw on knowledge from external sources in their innovation activities. Whereas previous studies have shown how a firm's incremental innovation is influenced by its internal resources, this paper illustrates that relational embeddedness also represents an important source of incremental innovation.
EFQM model: knowledge governance and competitive advantage
Authors: Martín‐Castilla Juan Ignacio , Rodríguez‐Ruiz Óscar 
Published: January 2008

PurposeThere is a clear recognition that strategic management models are frameworks for achieving sustainable competitive advantage. In this sense, excellence models are directly related to intellectual capital models. The purpose of this paper is to trace and define the relation between several EFQM criteria and the components of intellectual capital. In light of the analysis, the EFQM model may be considered as tool for the governance of knowledge.Design/methodology/approachThis paper focuses on a conceptual analysis of the relations among excellence and intellectual capital. The EFQM excellence model is considered as a suitable framework for the governance of organisational knowledge. In other words, EFQM model is revisited from an intellectual capital perspective. The revision of academic literature and logical analysis are the main methodological tools.FindingsThe study shows that intellectual capital is taken into account in the overarching framework of the EFQM model. In this sense it is possible to define relationships between each component of the intellectual capital navigators and those coming from the model.Originality/valueThis paper considers that the intellectual capital perspective is a key element that runs horizontally across the criteria of the EFQM excellence model.
An overview of the challenges for public participation in river basin management and planning
Authors: Sten Hansen Henning , Mäenpää Milla 
Published: January 2008

PurposeThe purpose of this paper is to give an overview of the challenges for public participation in river basin management and planning and to develop a set of guidelines for a successful public consultation.Design/methodology/approachThe current paper describes and analyses the requirements and expectations regarding public participation in river basin planning and identifies some obstacles and recommendations for the process.FindingsThe research carried out identified a wide range of challenges for the practical implementation of the public involvement in river basin planning as stated in the Water Framework Directive. The involvement of the public is critical for a successful implementation of the Water Framework Directive. Hence, public participation is greatly emphasised in the Directive. Article 14 of the Water Framework Directive requires that Member States encourage involvement of all stakeholders into the implementation process, especially into the River Basin Management Planning.Practical implicationsThe paper may assist river basin managers to design, perform and evaluate the public consultation of river basin management plans.Originality/valueThe paper analyses the obstacles for the public consultation as part of the Water Framework Directive implementation. Based on the analysis the paper defines a range of guidelines and recommendations for the practical consultation design. This work is original, as no such analysis has been carried out before.