bluuebunny/crossref_metadata_2025_split huggingface dataset:
Intellectual and environmental capital
Authors: Claver‐Cortés Enrique , Dolores López‐Gamero Maria , Molina‐Azorín José Francisco , Del Carmen Zaragoza‐Sáez Patrocinio 
Published: January 2007

PurposeFaced with increasing environmental problems, traditional methods for transmitting information regarding corporate environmental actions are insufficient. Accordingly, the purpose of this paper is to suggest the environmental capital report, the knowledge map and the balanced scorecard as alternative instruments to provide the environmental information needed to develop internal corporate activity and meet the requirements of society.Design/methodology/approachA practical approach is applied to facilitate understanding of some sections of these tools, analysing the GRI reports of certain environmentally proactive firms.FindingsThe findings show that the environmental information provided relates mainly to collaborations established with stakeholders and to the development of internal processes aimed at preserving and protecting the environment. Accordingly, it could be said that the environmental capital report proposed in this paper seems to be materialized in the GRI report. Moreover, the production and R&D sections of the knowledge map and the internal processes and relational perspective sections of the balanced scorecard are the most common environmental information given by the companies analyzed.Originality/valueThe value of this paper lies mainly in showing several tools that could be used by companies in order to spread their efforts in protecting and preserving the environment.
Integrating vacuum insulation panels in building constructions: an integral perspective
Authors: Tenpierik Martin J. , Cauberg Johannes J.M. , Thorsell Thomas I. 
Published: January 2007

PurposeAlthough vacuum insulation panels (VIPs) are thermal insulators that combine high thermal performance with limited thickness, application in the building sector is still rare due to lack of scientific knowledge on the behaviour of these panels applied in building constructions. This paper, therefore, seeks to give an overview of the requirements for and the behaviour of VIPs integrated into building components and constructions. Moreover, the interaction between different requirements on and properties of these integrated components are discussed in detail, since a desired high quality of the finished product demands an integral approach regarding all properties and requirements, especially during the design phase. Therefore, the importance of an integral design approach to application of VIPs is shown and emphasized in this paper.Design/methodology/approachTo achieve this objective, the legally and technically required properties of VIPs and especially their interrelationships have been studied, resulting in a relationship diagram. Based on these investigations of thermal‐ , service life‐ and structural‐properties have been selected to be studied more elaborately using experimental set‐up for structural testing and simulation software for thermal and hygrothermal testing.FindingsTwo relationships between requirements or properties were found to be of principal importance for the design of façade components in which VIPs are integrated. First, thermal performance requirements strongly interact with structural performance, principally through the edge spacer of this façade component. A high thermal performance requires minimization of the thermal edge effect, in most cases reducing the structural performance of the entire panel. Second, an important relationship between thermal performance and service life has been recognised. The operating phenomenon mainly governing this interaction is thermal conductivity aging.Originality/valueMost research in the field of vacuum insulation until now has been directed towards gaining knowledge on specific properties of the product, especially on thermal and hygrothermal properties. The relationships and interactions between these properties and the structural behaviour, however, have been neglected. This paper, therefore, addresses the need for an integral design (and study) approach for the application of VIPs in architectural constructions.
Sustainable design of supporting structures
Authors: van den Dobbelsteen Andy , Arets Martijn , Nunes Ricardo 
Published: January 2007

PurposeIn order to establish sustainable development, there is a need to focus on solutions effectively improving environmental performance. Effectiveness is the product of significance and improvement potential. For buildings, the supporting structure is the predominant environmental load by materials, hence significant. The purpose of the studies presented in this paper is to determine the improvement potential of the supporting structure of buildings and explore other sustainable solutions effectively enhancing environmental performance.Design/methodology/approachFor the same office layout, various combinations of structural components at different spans were studied. The environmental load of these variants was determined by means of an life cycle analysis (LCA)‐based model.FindingsThe studies presented in the paper demonstrated an environmental difference by a factor of 5 between the solutions performing worst and best. The optimal combination is the uncommon solution of TT‐slabs with timber beams and columns, expecting to establish an improvement factor of 4 with respect to common practice.Practical implicationsThe findings of the studies presented suggest another way of building, with common structural components but whose combination is not common at present.Originality/valueSo far, sustainable building has not focused enough on effective solutions and has had little means to do so. Approaching the supporting structure of buildings rather than small, ineffective adaptations will significantly improve environmental building performance. An elaborate LCA of supporting structures had never been done before. The paper, on the one hand, rationalises sustainable building and, on the other hand, supports effective sustainable design.
Sensitivity of executive wealth to stock price, corporate governance and earnings management
Authors: Weber Margaret 
Published: January 2007

PurposeThis paper seeks to investigate whether executive wealth sensitivity to stock price fluctuations serves as an incentive for earnings management.Design/methodology/approachUsing a sample of 475 chief executive officers (CEOs) from 410 randomly selected Standard and Poor's (S&P) 1500 firms, the relation between executive stock‐based compensation, corporate governance, and earnings management is empirically examined.FindingsCEO wealth sensitivity is positively associated with abnormal accrual usage and the relation is consistent with income‐smoothing. Also find that governance does not significantly influence the association between CEO stock‐based wealth sensitivity and earnings smoothing.Research limitations/implicationsThis study has several limitations. First, it is assumed that the accruals models used provide accurate measures of abnormal accruals. Several recent studies question the reliability of these models. Second, the wealth sensitivity measures in this paper are based on Black Scholes option pricing. A number of the assumptions underlying Black Scholes do not hold for executive options. Finally, governance factors that influence the examined relations may not be effectively captured by the measures in this paper.Practical implicationsThe findings have implications for compensation design. Unintended consequences of high CEO exposure to firm‐specific risk may not be effectively mitigated by governance. These results also have potential policy implications. In the wake of recent accounting scandals regulators tightened governance standards for corporate. The findings suggest that reliance on these standards as deterrents to earnings management may not be warranted.Originality/valueThe study contributes to both the earnings management and corporate governance literatures. The results of this study suggest that CEO stock‐based wealth sensitivity is an earnings management incentive.
Disaggregated earnings and prediction of future profitability: evidence from industrial groups in Japan
Authors: Habib Ahsan 
Published: January 2007

PurposeThis paper seeks to examine the predictive ability of disaggregated earnings in forecasting future profitability conditional on keiretsu affiliation in the context of Japan.Design/methodology/approachIndustry‐adjusted future profitability measure is regressed on current profitability measures and on interaction terms of keiretsu affiliation and profitability measures. Out‐of‐sample forecasting test is conducted by regressing future profitability on current profitability measures for keiretsu‐affiliated and independent firms.FindingsDisaggregated earnings improve out‐of‐sampling forecasting for firms not affiliated with keiretsu networks. For the keiretsu‐affiliated firms industry adjustments actually diminish the out‐of‐sample forecasting accuracy.Research limitations/implicationsThe boundary between keiretsu‐affiliated and independent firms is not so obvious.Originality/valueExamining industry competitiveness in Japan using accounting information is a significant contribution to the literature.
Bankruptcy studies and ad hoc variable selection: a canonical correlation analysis
Authors: LeClere Marc J. 
Published: January 2007

PurposeTo determine the relationship among covariates used in financial distress studies.Design/methodology/approachThe study selects four specific bankruptcy studies and employs canonical correlation analysis to determine the relationship among the different variable sets that these studies used as predictors of financial distress. Canonical correlation analysis identifies the relationship and provides an indication of the amount of redundancy that exists between two variable sets. The four studies are representative of the genre, similar as to choice of statistical technique, and frequently cited by researchers.FindingsThe research findings indicate that the relationships between the alternative variable sets are very weak and alternative variable sets do not represent similar financial relationships. Redundancy coefficients suggest that, if one variable set is redundant to another variable set, it is because the redundant variable set, is much smaller than the predictor variable set.Research limitations/implicationsThe results suggest that there is not much similarity among the variable sets used in financial distress studies; to the extent that there is any similarity, it is due to variables common to each set or one variable set being larger than the other variable set. Ad hoc variable selection in financial distress studies results in the use of alternative variable sets containing heterogeneous variables unrelated to one another.Originality/valueA common criticism of financial distress research is that a theory of corporate failure does not exist. Variable selection is not prompted by economic theory but is based upon suggestions in the literature, the success of variables in earlier studies, or the selection of a large set of variables with an accompanying data reduction procedure. Despite nearly 30 years of research in the area, the absence of an inter‐correlational structure among alternative variable sets highlights the atheoretical nature of financial distress research.
The glass ceiling in Irish healthcare: a nursing perspective
Authors: Tracey Catherine 
Published: January 2007

PurposeThe purpose of this study is to describe and explore from the perspectives of top‐level nurses holding the formal position of director of nursing their perceptions and interpretations of their experiences in the Irish healthcare system.Design/methodology/approachThis paper presents some findings from a nation‐wide study, which is qualitative in approach using grounded theory methodology. Semi‐structured interviews were conducted with 50 directors of nursing representing general and psychiatric nursing.FindingsThe study in this paper was conducted in the context of a changing healthcare system, which emphasises the flattening of organisational pyramids. However, this study's findings indicate that, while structures might be changing, behaviours remain unaltered. In particular, the medicine nursing power base remains unchanged, while the power shift between nursing and general management continues to widen in favour of general management.Research limitations/implicationsResearch in this paper shows that directors of nursing who chose to participate in this study may have different perceptions of experiences from those who chose not to participate.Originality/valueIn the paper the reality is neither medicine nor general management, individually or collectively, are going to share or devolve power and influence to nursing. This study's findings indicate that nursing needs to confront this power imbalance. Nursing needs to take the first steps towards shattering the glass ceiling by really examining its own behaviours, in maintaining the status quo, in the traditional balance of power.
Time‐based management of patient processes
Authors: Kujala Jaakko , Lillrank Paul , Kronström Virpi , Peltokorpi Antti 
Published: January 2007

PurposeThe purpose of this paper is to present a conceptual framework that would enable the effective application of time based competition (TBC) and work in process (WIP) concepts in the design and management of effective and efficient patient processes.Design/methodology/approachThis paper discusses the applicability of time‐based competition and work‐in‐progress concepts to the design and management of healthcare service production processes. A conceptual framework is derived from the analysis of both existing research and empirical case studies.FindingsThe paper finds that a patient episode is analogous to a customer order‐to‐delivery chain in industry. The effective application of TBC and WIP can be achieved by focusing on through put time of a patient episode by reducing the non‐value adding time components and by minimizing time categories that are main cost drivers for all stakeholders involved in the patient episode.Research limitations/implicationsThe paper shows that an application of TBC in managing patient processes can be limited if there is no consensus about optimal care episode in the medical community.Practical implicationsIn the paper it is shown that managing patient processes based on time and cost analysis enables one to allocate the optimal amount of resources, which would allow a healthcare system to minimize the total cost of specific episodes of illness. Analysing the total cost of patient episodes can provide useful information in the allocation of limited resources among multiple patient processes.Originality/valueThis paper introduces a framework for health care managers and researchers to analyze the effect of reducing through put time to the total cost of patient episodes.
Health service staff attitudes to community representatives on committees
Authors: Nathan Sally , Harris Elizabeth , Kemp Lynn , Harris‐Roxas Ben 
Published: January 2007

PurposeThis paper sets out to report attitudes of staff on key health service committees towards community participation before and after appointment of community representatives.Design/methodology/approachThe paper shows a self‐completed questionnaire administered to staff on committees as a baseline measure and 12 months after community representatives had been appointed.FindingsThe paper finds that significantly more staff at the follow‐up survey reported that they and other staff were clear about the role of community representatives and how to work with them on committees. Significantly more staff at follow‐up felt that the health service was ready for this type of initiative. There was no significant increase in the percentage of staff who felt that financial and other supports for community representatives were sufficient and no significant changes in staff views about the potential for community representatives to influence decision making, although there were strong trends in a positive direction.Research limitations/implicationsThe study in this paper was conducted in one health service and did not follow changes in attitudes of particular staff over time. Larger samples would be necessary to assess generalisability of findings and future studies should examine in more depth staff beliefs about the role and influence of community members on committees.Practical implicationsThe paper implies that the development of ongoing and constructive relationships between health services and communities clearly takes time and, at least in part, results from direct experience working alongside community members.Originality/valueThe paper shows that this is the first study examining how the attitudes of health service staff to community participation change over time and as a direct result of interaction with community members on committees. A better understanding of health service staff attitudes to community participation is important for health care managers to effectively address structural and attitudinal barriers to community participation.
Effect of audit on critically ill pregnant women
Authors: Pattinson R.C. , Macdonald A.P. , Backer F. , Kleynhans M. 
Published: January 2007

PurposeThe purpose of this research is to ascertain whether there has been a change in the outcome of critically ill pregnant women from the indigent South African population from a clearly defined region in Pretoria, after the introduction of new management protocols supported by regular audit and feedback.Design/methodology/approachA comparison of outcome of all women with severe acute maternal morbidity or maternal deaths was made between 1997/1998 (original protocol) and 2002/2004 (new protocol) was performed.FindingsIt was found that there was a significant increase in the prevalence of critically ill pregnant women between 1997/1998 (8.40/1,000 births) and 2002/2004 (10.22/1,000 births; p<0.014), but a reduction in the MMR 133.2/100,000 births to 104.9/100,000 births (Odds Ratio 0.79, 95 Confidence Intervals 0.51 and 1.2) and in the mortality index from 15.9 per cent to 10.3 per cent (Odds Ratio 0.61, 95 per cent Confidence intervals 0.39 and 0.96). The pattern of primary obstetric causes of critically ill pregnant women has remained unchanged during the study period, but the prevalence of each disease category increased. The average number of dysfunctional organ systems per patient declined from 1.41 in 1997/1998 to 1.19 in 2002/2004. There were significant reductions in the number of critically ill pregnant women with renal dysfunction, metabolic dysfunction and cerebral dysfunction. The number of patient related, administrative related and medical personnel avoidable factors all decreased.Originality/valueThe new protocols, audit and feedback have been associated with a reduction in the number of preventable and manageable complications experienced by critically ill pregnant women over the past five years.
Improving the management of the child with an unexplained limp
Authors: Lalanda M. , Alonso J.A. 
Published: January 2007

PurposeA clinical governance project is set up following the delayed diagnosis of two children with life‐threatening conditions (osteomyelitis and Ewing's sarcoma). They attended A&E with a simple limp. The aim is to improve the management of this very common presentation. With this purpose, a series of algorithms was created and then its use with a prospective study assessedDesign/methodology/approachThe study was carried out for nine months. A total of 113 children were included in it. Some 65 per cent were diagnosed, treated and followed up by the A&E department exclusively. Only 15 per cent required hospital admission. No hip aspirations were required to diagnose septic arthritis, as the exclusion of this condition was based on the four predicting factors (pyrexia, raised WCC, raised PV and CRP and fluid in the hip joint demonstrated by hip ultrasound).FindingsIt is believed that the management of this group of children is greatly improved.Originality/valueThe protocol presented in this study is cost‐effective as unnecessary hospital admissions are avoided, fewer patients are referred to specialised clinics and appropriate use of the radiology service is made out of hours. Diagnosis and treatment of serious conditions such as septic arthritis, or Perthe's disease, does not get delayed.
Getting an executive education relationship off to a great start … don't forget the memorandum of understanding
Authors: Haskins Mark E. , Shaffer George R. 
Published: January 2007

PurposeThis paper is intended to convey the importance of, and a framework for, crafting a memorandum of understanding (MOU) between an executive education (EE) provider and a client.Design/methodology/approachThe paper presents general experience and case examples.FindingsThrough experience and over time, the authors have found certain potentially problematic issues that can be prudently and positively dealt with in an MOU, crafted early in an EE/client relationship. Those important issues constitute the framework presented in the article.Practical implicationsThe framework presented in this article can be immediately and effectively used by practitioners in crafting useful MOUs.Originality/valueThe authors are not aware of any prior papers on the role of, and framework for, MOUs. This paper addresses the value of an MOU in fostering great EE provider/client relationships.
Closing the management skills gap: a call for action
Authors: Longenecker Clinton O. , Fink Laurence S. 
Published: January 2007

PurposeThis article is intended to provide the necessary tools to attack the causes of management training failures.Design/methodology/approachThe top ten managerial training failures identified from a sample of 323 seasoned managers in rapidly changing organizations are discussed along with specific suggested solutions.FindingsA revised content analysis revealed the most frequently cited causes of why organizations fail to train their managers properly.Originality/valueThe findings provide an up‐to‐date list of the causes of ineffective training and the discussion focuses on ways to close the managerial skills gap by providing specific solutions to identified problems.
Reflective Notes: a tool for individual and team learning
Authors: Honold Linda 
Published: January 2007

PurposeThe purpose of this paper is to identify and delineate a practical tool that assists teams in organizations and the individuals in those teams in reflecting and learning from their own conversationsDesign/methodology/approachFor more than three years, the author acted as a Reflective Analyst for a team focusing on new product development.FindingsBy reflecting back to the themes of their conversations and by asking questions that caused them to reflect on the dynamics of the group, what was said and not said, and how people responded the team is able to understand themselves in a new way.Originality/valueThe Reflective Note process will be of value to learning facilitators, leaders of work teams, and individuals interested in finding new learning processes.
Big talk, small talk: the perils of a networked world
Authors: Cunningham Ian 
Published: January 2007

PurposeThe purpose of this paper is to show how interactions in organizations need to move beyond the superficial.Design/methodology/approachThe paper is a think piece based on experience.FindingsThe paper finds that the need is to get beyond small talk into big talk.Practical implicationsThe practical implications of the paper are that managers and developers need to consider the ways in which they develop trust in organiszations, and the need is for people to engage in dialogue around things that really matter.Originality/valueThe critique of networking in this paper is new and original.