bluuebunny/crossref_metadata_2025_split huggingface dataset:
Collective action in the Greek agrifood sector: evidence from the North Aegean region
Authors: Vakoufaris Hristos , Spilanis Ioannis , Kizos Thanasis 
Published: September 2007

PurposeThe purpose of this paper is to present the existing forms of collective action in the Greek agrifood sector and to focus on co‐operatives, the dominant form of collective action in the agrifood sector of the North Aegean region.Design/methodology/approachThe analysis is based on six contextual and behavioural conditions under which collective action may emerge.FindingsThis paper shows that very successful co‐operatives, according to the six contextual and behavioural conditions, co‐exist with unsuccessful ones, which are characterised by inflexibilities and inability to respond to a constantly changing market. Moreover, the legal status of some co‐operatives (obligatory co‐operatives) is of great interest.Originality/valueThis paper attempts to categorise existing forms of collective action in the Greek agrifood sector. Moreover, it gives information about the co‐operatives of the North Aegean region, based on three research programmes that were conducted in the region.
Determinants of trust in imported food products: perceptions of European gatekeepers
Authors: Knight John , Holdsworth David , Mather Damien 
Published: September 2007

PurposeThe purpose of this paper is to understand the elements of country image that influence gatekeepers of the European food distribution sector when making industrial purchasing decisions regarding imported food products.Design/methodology/approachIn‐depth interviews were conducted with key informants of seventeen food distribution companies and industry organisations in five European countries to determine the factors that they consider important when deciding from which countries to source food products.FindingsConfidence and trust in production systems, the integrity of regulatory systems, and the reliability of suppliers appear to be the major determinants of product‐country image as viewed by gatekeepers of the food distribution channel.Practical implicationsThese specific factors relating to confidence, trust, integrity and reputation appear to over‐ride more general perceptions of country image based on scenic or environmental considerations.Originality/valueProvides useful information for public policy makers and companies in food exporting countries.
Challenges regarding implementation of electronic chain traceability
Authors: Senneset Gunnar , Forås Eskil , Fremme Kari M. 
Published: September 2007

PurposeIncreased focus on safe and healthy food has resulted in the need for implementing electronic chain traceability. This poses challenges both regarding technical solutions and business processes. The purpose of this paper is to report from a research project where implementation in a value chain for farmed salmon is used to investigate these challenges.Design/methodology/approachThe first step in the project was to establish a complete value chain for farmed salmon as a basis for further study. The second step was to use theoretical concepts of internal traceability and chain traceability as a basis for analyzing the status of each company regarding readiness to implement electronic chain traceability. The third step was to compare the final level of implementation in each company with the level of implementation readiness at the start of the project.FindingsImplementation of electronic chain traceability may involve changes both in work processes and software systems. This study shows that a set of criteria regarding implementation readiness can be used to assess the challenges and risks involved. Coherence between implementation readiness and the final level of implementation is indicated.Research limitations/implicationsThis research is limited to companies in a specific food sector. The generalization of the results for use in other sectors needs to be investigated.Practical implicationsBecause of the increasing demand for improving chain traceability, it can be expected that implementation readiness regarding electronic chain traceability solutions will be an important factor in selecting partners in food value chains.Originality/valueThe large number of companies involved in this study is a good basis for evaluating the complexity of implementing electronic chain traceability. This paper describes guidelines and assessment criteria for companies planning to implement such solutions.
Drivers of customer satisfaction in business‐to‐business relationships
Authors: Helgesen Øyvind 
Published: September 2007

PurposeCustomer satisfaction is perceived as being a key driver of long‐term relationships between suppliers and buyers, especially when customers are well acquainted with products and markets, and when industries are highly competitive, as is the case for Norwegian fish exporters. The purpose of this paper is to identify the most influential drivers (antecedents) of customer satisfaction.Design/methodology/approachThe data source is a market survey. Items measuring customer satisfaction as well as importance and performance (satisfaction) of drivers of customer satisfaction have been included in a questionnaire answered by 128 customers from approximately 25 countries, and analysed by use of multiple regression, factor analyses and importance‐performance grids.FindingsManagers of the exporting companies should provide quality products and focus on service quality aspects in order to attain a high level of customer satisfaction. Prices have not been identified as satisfiers; however, according to the item‐based importance‐performance grid, competitive prices are important and can perhaps be perceived as “hygienes”, focusing more on what is important for customer loyalty.Research limitations/implicationsThe research should be expanded to other business‐to‐business contexts (industries).Practical implicationsThe study gives practical insight regarding drivers of customer satisfaction so that key success factors for the future can be identified.Originality/valueFew studies focus both on importance and performance (explicit and implicit importance) of drivers of customer satisfaction. By allocating resources in a cost‐effective way to activities that are key drivers for customer satisfaction, managers may attain increased customer satisfaction, increased customer loyalty and increased customer profitability in the future.
Is there the time‐inconsistency problem in Turkey?
Authors: Kanalici Akay Hülya , Nargelecekenler Mehmet 
Published: September 2007

PurposeThe purpose of this paper is to analyze the time‐inconsistency problem between inflation and unemployment rate series for Turkey.Design/methodology/approachThe validity of the Barro‐Gordon model's implications is tested by using state‐space form and a Kalman filter. In order to investigate the long‐run effects of the time‐inconsistency problem, unit root and co‐integration tests are applied. First, a Hodrick‐Prescott filter is used to test the short‐run effects. Then the modified Barro‐Gordon model's constraint is applied to the detrended inflation and unemployment rate.FindingsThe results of this study suggest that both inflation and unemployment series are not stationary and they include the unit root, but that first differences of the two series are stationary. The co‐integration test results also do not support the Barro‐Gordon model's implications for the long‐run behavior of inflation and unemployment: the two variables are not cointegrated.Originality/valueThe results of this study suggest that the time‐inconsistency problem for Turkey can be valid in the short‐run, but sufficient proof cannot be found to support the Barro‐ Gordon model's implications for the long‐run.
The impact of financial development and bank characteristics on the operational performance of commercial banks in the Chinese transitional economy
Authors: Wu Hsiu‐Ling , Chen Chien‐Hsun , Shiu Fang‐Ying 
Published: September 2007

PurposeThis paper attempts to empirically examine the impact of financial development and bank characteristics on the operational performance of commercial banks in the Chinese transitional economy.Design/methodology/approachPooled cross‐section (banks) and time‐series data are employed in the empirical estimation, with the sample comprising a total of 14 Chinese banks. The period under consideration extends from 1996‐2004. Fixed effects and random effects models are estimated.FindingsEmpirical results exhibit higher levels of moneterization that can translate into better ROA performance for banks. The longer a bank has been in existence, the worse its ROA performance is found to be. Rather than leading to improved profitability, Chinese banks' efforts to develop non‐traditional banking business actually have a negative impact on the ROA. The ROA performance of larger Chinese banks (in terms of assets) is found to be inferior to that of the smaller shareholding commercial banks.Originality/valueParticular emphasis will be placed on the unique characteristics of China's banking industry during this period of institutional transformation.
Implications of the IFRS goodwill accounting treatment
Authors: Wines Graeme , Dagwell Ron , Windsor Carolyn 
Published: September 2007

PurposeThis paper aims to critically examine the change in accounting treatment for goodwill pursuant to international financial reporting standards (IFRSs) by reference to the Australian reporting regime.Design/methodology/approachThe paper discusses and compares the former Australian and the new IFRS treatments for goodwill. This comparison focuses on the advantages and potential complexities of the new method, with the aim of identifying the issues and challenges that preparers, independent auditors and those involved in corporate governance face in complying with the new requirements.FindingsThe paper highlights that the identification and valuation of cash‐generating units and goodwill require numerous assumptions to be made in estimating fair value, value in use and recoverable amount. Considerable ambiguity and subjectivity are inherent in the IFRS requirements.Research limitations/implicationsFindings suggest that future research should examine how financial report preparers and corporate governance mechanisms are dealing with the complex change required by the new goodwill accounting treatment and how the many critical issues involved in auditing the resulting figures are being addressed.Practical implicationsThe research has practical implications for financial report preparers in identifying the issues that must be addressed in complying with the international goodwill accounting treatment. In turn, the paper highlights conceptual issues of relevance to auditors in their role of providing assurance on the resulting accounting numbers. It also has implications for others involved in corporate governance, such as audit committee members, in emphasising the areas in which they should be providing oversight of the accounting judgments. These issues are of relevance in any reporting regime based on IFRSs.Originality/valueWhile much has been written about the mechanics of the new goodwill accounting requirements, there has been a lack of critical research highlighting the many problems and ambiguities that will arise in the application of those rules.
The determinants of forward‐looking information in annual reports of UAE companies
Authors: Aljifri Khaled , Hussainey Khaled 
Published: September 2007

PurposeThis paper aims to empirically explore the underlying factors that may affect the extent to which forward‐looking information is disclosed.Design/methodology/approachThis study uses a list of forward‐looking keywords to demonstrate the differences, if any, in the level of disclosure among firms and between sectors. The sample includes 46 companies listed in either the Dubai financial market or the Abu Dubai securities market. Statistical analysis is performed using a backward regression.FindingsDebt ratio and profitability are found to be significant; however, sector type, firm size, and auditor size are found to have insignificant association with the level of forward‐looking information disclosed in UAE annual reports.Practical implicationsA number of users, such as investors, lenders, and auditors, may find these results beneficial. These users may consider the results of this study when they are dealing with firms that have low profitability and high financial risk. Accordingly, they may wish to extend their investigations and verify such reporting practices. By doing this, the quality of information that is available to the public may be enhanced; and hence, users of annual reports may be better served.Originality/valueIt is important to note that the association between the extent of disclosure and the selected corporate attributes is still ambiguous. There are a very limited number of studies that have examined disclosure of forward‐looking information in developing countries and even fewer such studies may be found in the Middle Eastern countries. To the best of the one's knowledge, no study yet has examined the forward‐looking information disclosure issues in the UAE or Middle Eastern countries.
CEO image, NAS and risk assessment
Authors: Iyer Govind S. , Reckers Philip M.J. 
Published: September 2007

PurposeThe purpose of this paper is to examine the interactive effect of the provision of non‐audit services (NAS) and auditors' perceptions of management integrity on assessments of risk of material misstatement.Design/methodology/approachThe research method consisted of a behavioral experiment involving 47 audit seniors from a big‐four accounting firm.FindingsManipulations of management integrity significantly affected risk assessments. Manipulations of NAS did not affect risk assessment. However, a significant interaction manifested itself – participants who role‐played auditors providing significant tax consulting services tended to highly discount the incremental risk of material misstatement arising out of dubious management integrity, compared with their counterparts who role‐played auditors not providing any NAS.Research limitations/implicationsThis study shows that, while provision of NAS may not in and of itself impact auditor independence, it has the potential to impact audit quality by mitigating the effect of other audit evidence. This study also highlights the importance of testing for interactions since main effects may not readily capture the complexities involved.Practical implicationsThe finding calls for continuing attention to the issue of NAS provision and audit firm culture and a redoubling of efforts to ameliorate the effects of auditor‐provided NAS.Originality/valueThis is one of the few papers that consider the interactive effect of provision of NAS and CEO image on assessment of management integrity. This is important because the likelihood of fraud increases when management integrity is suspect and the auditor is not vigilant.
Governance and CEO pay and performance in non‐profit organizations
Authors: Pestana Barros Carlos , Nunes Francisco 
Published: September 2007

PurposeThe purpose of this paper is to analyze the pay and performance of chief executive officers (CEOs) in Portuguese, non‐profit organizations (NPOs), focusing on the role played by the economic performance of the organization, together with that played by the structure of the board and the individual characteristics of the manager. If the CEO can influence the board structure, agency problems arise, which in turn allow the CEO to extract rent and demand compensation in excess of the equilibrium level.Design/methodology/approachAn ordinary least squares (OLS) model and an instrumental variable (IV) models are estimated for comparative purposes. The IV permits to account for endogenous variables in the regression.FindingsIt is concluded that governance is important in the Portuguese non‐profit sector. Several variables affect the CEO, namely, organization performance variables, board composition variables and individual variables. This result highlights the urgent need for a code of governance practice to be introduced in this sector. Moreover, the paper integrates human capital in the definition of the earnings, concluding that this also contributes to earnings.Research limitations/implicationsThis paper has two limitations. The first is related to the data set and the second with the method adopted. With the reference to the data set, the span is limited and therefore the generalization of this result is questionable. A larger data span is needed to confirm the present results. Relative to the method, the OLS is unable to handle endogeneity variables in a regression. The instrumental variables (IV) can overcome this result, but some critics to this method have appear recently, when there are heterogeneous across subjects and local IV are needed.Practical implicationA governance code should be adopted, involving NPO managers in their definition. A regulatory agency that will be the watch dog of the process should be implemented to enforce the modernization of Portuguese NPO.Originality/valueThis is the first paper analyzing governance issues on Portuguese NPO and the second paper at European level on NPO governance. It clarifies two issues, the absence of governance principles in Portuguese NPO and the need of a regulatory agency in this context.
Towards a rural post‐work society
Authors: Mann Stefan , Erdin Daniel 
Published: September 2007

PurposeThe purpose of this paper is to test the hypothesis that for rural regions of Switzerland, jobs and enterprises do not have a positive effect on the quality of regional development in rural areas.Design/methodology/approachPopulation development is used as an indicator for the quality of regional development. Economic, infrastructural, demographic and topographic variables for Swiss rural districts are summarized by factor analysis. The birth and migration balances of these districts between 1990 and 2000 are explained by two regressions.FindingsRemoteness influences both the birth and the migration balance negatively. Jobs and enterprises in the districts, split by sector, definitely do not spur population development.Research limitations/implicationsResearch on regional development should not overestimate the importance of a flourishing economy.Practical implicationsIn regional development projects, infrastructural factors are of central importance.Originality/valueThe influence of economic factors in regional development is explicitly compared with non‐economic factors.
Markets: a paradigmatic look
Authors: Ardalan Kavous 
Published: September 2007

PurposeThe purpose of this paper is to show that knowledge in general, and knowledge of markets in particular, is ultimately a product of the researcher's paradigmatic approach to a multifaceted phenomenon and therefore it is as much an ethical, moral, social, ideological, and political activity, as it is a technical one.Design/methodology/approachAny adequate analysis of markets necessarily requires fundamental understanding of the worldviews underlying the views expressed with respect to the nature and role of markets. This paper starts with the premise that any worldview can be associated with one of the four basic paradigms: functionalist, interpretive, radical humanist, and radical structuralist.FindingsIt shows that any view expressed with respect to markets is based on one of the four paradigms or worldviews and is equally scientific and informative.Research limitations/implicationsThe paper's discussion is limited to only four paradigms.Originality/valueThe paper notes that there are opportunities for functionalist mainstream academic finance to benefit from contributions coming from the other three paradigms and obtain a balanced view of the subject of their study.
Still not paradigmatic
Authors: Ivanovas Georg 
Published: September 2007

PurposeA personal introduction to the Gregory Bateson memorial issue.Design/methodology/approachOutlines Bateson's work and the content of the memorial.FindingsConnects Bateson's legacy with the work of current authors and the general problems the world faces today.Originality/valueDescribes the necessity to use ecological principles as presented by Bateson.
Adaptation, acclimation, addiction, remedy, etc.
Authors: Bateson Gregory 
Published: September 2007

PurposeThis piece seeks to reflect upon the nature of adaptation and our usage of it with relation to design, addiction, and final cause.Design/methodology/approachThis previously unpublished document was found amongst the manuscript papers for Mind and Nature in the Bateson Archives at the University of Santa Cruz Library Special Collections.FindingsIt appears that “adaptation” was a concept generated by lineal thinking and that as we move forward into a world of causal circuits, i.e. of mental process as that notion is here defined, we discover that “adaptation” is only another face of addiction.Originality/valueIt reflects on the issue of adaptation from a very different angle than in the usual scientific discourse.
Bateson's cybernetics: the basis of MRI brief therapy: prologue
Authors: Ray Wendel A. 
Published: September 2007

PurposeTo provide direct access to original documents relevant to the emergence of applied constructivist and cybernetic epistemology in the behavioral sciences.Design/methodology/approachThis paper employs hermeneutic analysisFindingsDirect evidence of the cybernetic, interactional theory articulated by Gregory Bateson provides the theoretical foundation for the problem formation, problem resolution model set forth by research associates at the Brief Therapy Center of the Mental Research Institute.Originality/valueThis is a rare, never previously published address by a principal founder of communication/interactional theory
The influence of Gregory Bateson: legacy or vestige?
Authors: Thomas Frank N. , Waits Rebekah A. , Hartsfield Gail L. 
Published: September 2007

PurposeTo assess the recent influence of Gregory Bateson on publication within the field of psychotherapy.Design/methodology/approachLiterature survey of all accessible literature from 1996 to 2006, utilizing citation search engines for identification purposes followed by reading and evaluating the most relevant publications.FindingsResearch that investigates Bateson's ideas is promising but scarce, and theoretical development that builds on his constructs is rare. Apart from frequency in citation, his contributions seem to be more durable than generative.Research limitations/implicationsOwing to the volume of data, a complete survey of literature was impossible, focusing our work on psychotherapy for this paper. Other projects surveying fields such as management and sociology should be undertaken to assess Bateson's influence.Practical implicationsPractice should be tied to theory‐building and ongoing research rather than nostalgia, myopic commitment to ideals, or myth. Purposeful commitment to cybernetic theory and practice development is needed.Originality/valueFew literature reviews have attempted to conduct a survey this broad. It is believed this has been successful in addressing actual publication practices.