bluuebunny/crossref_metadata_2025_split huggingface dataset:
What is integration?
Authors: Gulledge Thomas 
Published: June 2006

PurposeThis paper aims to provide a clarification of the meaning of the term integration.Design/methodology/approachA taxonomy of integration definitions derived from the academic and trade literature is developed, analyzed, and documented.FindingsIntegration is a word that is commonly used when discussing enterprise applications. The term integration is inserted in technical papers, e‐mail messages, correspondence, proposals, and even causal conversations. After many years of project work, and many misunderstandings and failed meetings and workshops, it can only be stated that the word has multiple and misunderstood meanings. For technical papers (research and trade), the term must be provided with context, or it is impossible to have a meaningful conversation. Next, multiple alternative definitions (that are valid in the literature for the appropriate context) are presented and explained in some detail.Research limitations/implicationsThe paper is not exhaustive, since new definitions of integration may exist or may emerge.Originality/valueThe main contribution of the paper is that it yields clarity on a key term that is frequently used in information systems research. The paper is useful to any researchers or practitioners who are focused on enterprise system implementation.
Quantitative performance evaluation of RFID applications in the supply chain of the printing industry
Authors: Hou Jiang‐Liang , Huang Chih‐Hao 
Published: June 2006

PurposeSeeks to carry out an empirical study to reveal the business characteristics of the printing industry and to accomplish a quantitative analysis of costs and benefits for RFID applications in different logistics activities.Design/methodology/approachThe business operation requirements and RFID acceptance of distinct roles in the printing supply chain are explored via interviews and questionnaires. The printing supply chain is classified into six fundamental models and RFID application scenarios for the six models are also provided.FindingsThe ideal approach for RFID application in the printing supply chain is the item‐tagging mechanism.Practical implicationsThe decision maker can refer to the cost and efficiency look‐up tables to quickly evaluate the feasibility for RFID implementation.Originality/valueThis paper provides useful reference information for enterprises to evaluate the RFID implementation in the supply chain.
Retirement housing for sale and differences in the decision to purchase that are determined by gender or marital status
Authors: Livette Martin 
Published: June 2006

PurposeVarious studies have shown that nearly three‐quarters of older people living within retirement housing are female single persons, leading some researchers to argue that sheltered housing is essentially a gender or health‐related issue, which can be explained demographically. Possible differences in the buyer behaviour of men and women or single people and married couples are ignored. If differences exist, the approaches adopted by not‐for‐profit agencies to improve the decision‐making process may need to differentiate between the sexes and marital states. The purpose of this paper, therefore, is to comment on the differences in the process and contrast some of the results of the research.Design/methodology/approachA sample of about 200 respondents was selected from all purchasers of retirement housing in the West Midlands region of England. Semi‐structured interviews were undertaken with 20 respondents.FindingsThe findings demonstrate that differences exist of less than one‐fifth of the decision‐making factors explored in the study.Originality/valueDifferences can limit the number of suitable options for the purchaser. Therefore, not‐ for‐profit agencies, when providing information and offering advice about housing alternatives, need to appreciate differences between the sexes and marital states in terms of the provision of stairs, the garden, loneliness and problems or difficulties associated with bereavement; the number of builders contacted and schemes known; and the awareness and consideration stages of the decision‐making process relating to a number of housing alternatives.
Design and analysis of Bluetooth scatternet for mobile multimedia applications
Authors: Kwan T.M. 
Published: June 2006

PurposeTo present a combination of Bluetooth handoff techniques and scatternet formation to adapt to varying topologies and traffic changes.Design/methodology/approachThrough ad hoc networking with Bluetooth, devices could participate in multiple piconets, which form the scatternet. Although the details of scatternet implementation are not specified in the Bluetooth specification, much research has been carried out to propose different models of implementation. This paper presents a combination of the techniques of handoff and scatternet formation to adapt to varying topologies and traffic changes. Analysis of network performance is presented to confirm the feasibility of real implementation.FindingsProvides a novel and practical design, compatible with Bluetooth specification, which is shown by experimental results to be an efficient design in providing a scatternet formation approach, while at the same time maintaining a low data error rate to support data and voice.Originality/valueThis paper presents Bluetooth handoff and scatternet formation techniques to extend geographical coverage and increase system capacity with adaptation to varying topologies and traffic changes. The techniques presented are compatible with Bluetooth specifications 1.0, 1.1 and 1.2.
Space‐themed videogames: an effective way to promote space
Authors: Scatteia L. 
Published: June 2006

PurposeThe aim of this paper is to describe the potential of the videogame as a mass communication medium and to propose a videogame‐based public outreach strategy for education and inspiration to space science and space activities.Design/methodology/approachThe objective was achieved by means of a semiotic approach to the medium under discussion. The subject scope of the paper was further developed and supported by an overview of existing case studies related to the topic. Based on the aforementioned analysis and on original ideas, new concepts and strategies on the subject are proposed.FindingsThe videogame medium has excellent potential for promotion, marketing and educational applications. Moreover, spin‐off applications in the field of simulation‐based research can also be envisioned. The proposed concepts, although specifically referring to the space sector, are applicable to many other industrial and non‐industrial fields, including libraries.Practical implicationsThe paper hints at many possible spin‐off applications for videogames in the field of communication, marketing and simulation‐based research.Originality/valueThe concepts proposed in the paper outline novel marketing and outreach strategies (together with other spin‐off applications) based on a rather underestimated medium, i.e. the videogame, which has yet to receive proper attention from scholars.
The role of time wasted in sales force attitudes and intention to quit
Authors: Jaramillo Fernando , Mulki Jay Prakash , Locander William B. 
Published: June 2006

PurposeThe purpose of this study is to build on previous research on stress in sales forces to investigate the effect of perceptions of time wasted on salespersons' attitudes and behavioral intentions.Design/methodology/approachResponses from 400 salespeople who work in 49 business units of four Ecuadorian financial institutions were used to test a conceptual stress model. The research hypotheses were tested with a structural equation model.FindingsSalespeople operating in the banking industry are prone to be dissatisfied, emotionally exhausted, and are likely to quit when they believe that their time or their efforts have been wasted or used ineffectively.Research limitations/implicationsEcuadorian samples adequately represent Latin American banking employees. However, individuals from collectivistic countries, such as Ecuador, have a more relaxed view of time. Hence, perceptions of time wasted may have a greater effect on job attitudes and behaviors in the USA than in Ecuador.Practical implicationsSuccess in sales requires effective time management. However, salespeople are sometimes required to perform activities that they can perceive as wasteful. Managers should be aware that performing wasteful activities leads to emotional exhaustion and high intentions to quit.Originality/valueThis is the first study to empirically test the effect of time wasted on organizational variables.
Benchmarking market orientation of banks in transitional markets
Authors: Kolar Tomaž 
Published: June 2006

PurposeThe purpose of this paper is to evaluate the market orientation of Slovenian banks in order to identify critical areas as well as potential barriers to market orientation. In addition, it is expected that use of an adapted methodological approach will improve relevance of managerial implications.Design/methodology/approachA modified questionnaire for assessment of market orientation in the banking context is introduced, including a market culture dimension and focusing on manifest organizational activities. Market orientation was assessed on samples of Slovenian and European banks, comparing the gaps between the two, using a benchmarking principle.FindingsThe results confirm the expected lack of market orientation in Slovenian banks. The lag of Slovenian banks is significant for dimensions of marketing intelligence generation and intelligence dissemination, while it is insignificant on responsiveness and marketing culture dimensions. The results also show that Slovenian banks are weaker at formal than at informal (i.e. cultural) elements of market orientation.Research limitations/implicationsThe paper explores the question of adapting a market orientation survey methodology to the specific context of banks in transitional markets. The small sample, however, restricts statistical examination of the validity, reliability and factorial structure of the measurement instrument.Practical implicationsStrategic and tactical activities in Slovenian banks are pointed out which require improvement efforts in order to become more strongly market‐oriented.Originality/valueThe paper fulfils an established need for comparative evaluation of the market orientation for banks in transitional markets. Methodologically, it builds on an expanded conceptualization of the construct and adapted measurement instrument that is focused on specific activities rather than on general managerial philosophy.
The accuracy of earnings forecasts disclosed in the prospectuses of newly formed public companies in Jordan
Authors: El‐Rajabi Mohamad T.A. , Gunasekaran Angappa 
Published: June 2006

PurposeThis study aims to examine the accuracy of the earnings forecasts (EFs) included in the prospectuses of newly established firms in Jordan.Design/methodology/approachProspectuses of 41 newly formed public companies in Amman stock exchange during the period 1992‐1996 are tested to identify the accuracy of EF and the association between EF and certain firm characteristics. These include auditor's reputation (AUD), retained ownership, plant assets, DE, BVPSH, market value to book value (MV2BV), size and forecast period.FindingsFindings show that forecasts are optimistic and retained ownership ratio, MV2BV, and the losses in SHPs are associated with forecast errors.Research limitations/implicationsThe sample is limited to companies that are required to provide earnings estimates in their prospectuses. Thus holding companies, insurance companies and private firms which went public are excluded from the sample.Practical implicationsInvestors are advised to seek other information as the EF are biased.Originality/valueThe paper highlights that Jordanian regulators need to address the inaccuracy of earnings which can give negative signals to local and foreign investors.
Using automated equilibrium correction modelling in analytic review
Authors: Omura Teruyo , Willett Roger 
Published: June 2006

PurposeThe purpose of this paper is to show how dynamic regression models based on equilibrium correction principles can be used to form auditor expectations of account balances as part of the analytic review.Design/methodology/approachThe design and method are empirical, using the automated econometric software of PcGets and annual data of the Toyota Company over the period 1950‐2004 to generate forecasts of sales and earnings.FindingsAutomated equilibrium correction models (AECMs) are shown to possess stable parameters and provide reliable one year ahead forecasts of sales based on macro‐economic data. AECMs are then used to generate indicative earnings forecasts conditional upon sales as an expectation generating tool for directing auditors' attention to possible sources of error in financial statements.Research limitations/implicationsAnalysis is illustrative of a general method and does not provide exhaustive treatment of the full range of potential application of AECMs.Practical implicationsUntil recently, econometric problems have made the use of dynamic regression models in auditing difficult for non‐specialists to implement. Developments in automated software packages such as PcGets now make the use of such procedures by audit practitioners possible.Originality/valueRelatively little is known about dynamic regression models in the accounting and auditing literature. This paper introduces the basic concepts underpinning AECMs and demonstrates their potential to contribute to the analytic review toolkit of the auditor.
Increase your fraud auditing effectiveness by being unpredictable!
Authors: McKee Thomas E. 
Published: June 2006

PurposeTo identify how auditors can incorporate unpredictability into their audit plan in order to comply with both US and international auditing standards on the prevention and detection of fraud.Design/methodology/approachReview of auditing standards, fraud cases, and other audit literature.FindingsA cost‐benefit model for evaluating unpredictability and 17 specific ways that auditors can incorporate unpredictability.Practical implicationsThis paper can be used by practicing auditors to develop ways to increase their compliance with professional standards.Originality/valueThe paper fills a void in the literature with respect to how auditors can be unpredictable as required by auditing standards.
International opportunities for artful learning
Authors: Darsø Lotte 
Published: June 2006

PurposeArts‐based learning in business is a young field. Few businesspeople are aware of the opportunities to learn about it. This article takes an international look at the most prominent programs that bring together businesspeople, artists, and academics in various combinations.Design/methodology/approachOver the past several years, the author has interviewed people active in the field in the USA and Europe. This survey article brings together her findings.FindingsThere are many opportunities for learning. Some bring artists and businesspeople together; some combine academics, artists, and businesspeople; and within the academic community there are many opportunities for artists and academics.Practical implicationsBusinesspeople will learn and take advantage of learning opportunities.Originality/valueThe author has not seen such a survey published elsewhere.
Which policies effectively enable smoking cessation? Evidence from the European Union
Authors: Costa Joan , Mossialos Elias 
Published: June 2006

PurposeTo examine the determinants of smoking cessation and tobacco consumption in the European Union (EU) countries. Specifically, the paper seeks to examine the role of smoking risk perceptions and anti‐smoking regulation.Design/methodology/approachThe paper utilizes multivariate analysis of an EU representative survey.FindingsFrom all anti‐smoking policies examined, regulatory and information policies seem to show some influence on the cessation decision. Furthermore, once individuals decide to quit smoking they tend to perceive smoking risks differently.Research limitations/implicationsThe main policies influencing smoking cessation in the EU are informational campaigns and regulation policies. However, tobacco price does not seem to influence smoking cessation such as advertising.Practical implicationsRegulation is largely associated with smoking cessation due to the role of social interactions of smoking and thus we might expect risk regulation policies to continue to impose constraints on the capacity of smokers to freely smoke.Originality/valueThe use of a common questionnaire for a sample representative of EU countries. The specific consideration of regulatory variables and risk perceptions.
The effects of mean reversion on alternative investment strategies
Authors: Wilkens Kathryn A. , Heck Jean L. , Cochran Steven J. 
Published: June 2006

PurposeThe purpose of this study is to investigate the relationship between predictability in return and investment strategy performance. Two measures that characterize investment strategies within a mean‐variance framework, an activity measure and a style measure, are developed and the performance of alternative strategies (e.g. contrarian, momentum, etc.) is examined when risky asset returns are mean reverting.Design/methodology/approachReturns are assumed to follow a multivariate Ornstein‐Uhlenbeck process, where reversion to a time‐varying mean is governed by an additional variable set, similar to that proposed by Lo and Wang (1995). Depending on its parameterization, this process is capable of producing an autocorrelation pattern consistent with empirical evidence, that is, positive autocorrelation in short‐horizon returns and negative autocorrelation in long‐horizon returns.FindingsThe results, for four uninformed investment strategies and assuming that returns are generated by a simple univariate Ornstein‐Uhlenbeck process, show that the unadjusted returns from the contrarian (momentum) strategy are greater than those from the other strategies when the mean reversion parameter, α, is greater than (less than) one. The results are expected, given the relationship between α and the first‐order autocorrelation in returns. The risk level (measured by either the standard deviation of returns or beta) of the contrarian strategy is the lowest at essentially all levels of mean reversion and the risk‐adjusted returns from the contrarian strategy, measured by the both the Sharpe and Treynor ratios, dominate those from the other strategies.Research limitations/implicationsIn future research, a number of issues not considered in this study may be investigated. The style measure developed here can be used to determine whether the results obtained hold when an informed, mean‐variance efficient active strategy is employed. In addition, the performance of both the informed and uninformed strategies may be examined under the assumption that the risky return process follows a multivariate Ornstein‐Uhlenbeck process. This work should provide findings that facilitate the separation of fund risk due to dynamic strategies from that due to time‐varying expected returns.Practical implicationsThe methodology used here may be easily extended to consider a number of important issues, such as the frequency of portfolio rebalancing, transactions costs, and multiple asset portfolios, that are encountered in practice.Originality/valueThe approach used here provides insight into how predictability affects the relative performance of tactical investment strategies and, thus, may serve as a basis for determining the magnitude and persistence in autocorrelation required for active investment strategies to yield profits significantly different from those of passive strategies. In this sense, this study may have appeal for both academics and investment professionals.
The use of options in corporate risk management
Authors: Bartram Söhnke M. 
Published: June 2006

PurposeThis paper investigates the motivations and practice of nonfinancial firms with regard to using options in their risk management activities.Design/methodology/approachThe paper provides a comprehensive account of the existing empirical evidence and analyzes data on the use of derivatives in general and options in particular by nonfinancial corporations across different underlyings and countries.FindingsOverall, a significant number of 15‐25 per cent of the firms outside the financial sector use options. This reflects the fact that options are very versatile risk management instruments that can be used to hedge various types of exposures, linear as well as nonlinear. In particular, options are a useful component of corporate risk management if exposures are uncertain, e.g. due to price and quantity risk. Depending on the correlation between price and quantity risk, the optimal hedge portfolio consists of a varying combination of linear and nonlinear risk management instruments. Moreover, the accounting treatment as well as liquidity effects can impact the choice of derivative. At the same time, there may be agency‐related incentives to use options because of their role to present dual bets on both direction as well as future volatility of the underlying.Practical implicationsThe findings are important with regards to assessing whether the full potential of derivative financial instruments is being realized, since not all firms use these instruments and not all of them use all types and, more importantly, whether they are used appropriately.Originality/valueThe paper provides an up‐to‐date analysis of the motivations for nonfinancial firms to use financial derivatives in general and options in particular as well as comprehensively characterizes the extent of their use in practice.
The American public library and its fragile future
Authors: Scrogham Ron E. 
Published: June 2006

PurposeTo argue that the future of the US public library depends on a commitment to the library as a place within the public sphere for the intellectual development of a community primarily through books and reading, where service to the public is framed by professional librarians.Design/methodology/approachThe paper uses supportive literature from within and outside librarianship to provide an alternative perspective to Michael Sullivan'sPublic Libraries'article of 2003, which argues that the future of the public library is fragile because of its inflexibility before the pressures of the internet, failing public commitment, and a potential shortage of librarians.FindingsPublic libraries continue to be identified as places for reading and books. Despite the public's embrace of the internet for ready reference, there are still questions best answered through print reference materials and professional assistance. Through active collection development, libraries remain places of heterogeneity and serendipitous discovery. The fragility of the public library is attributable to the incursion of a market‐capitalist model of service into an institution of the public sphere. Deprofessionalization threatens to lose a corps of professionals committed to values of civil liberties and community.Originality/valueThis paper suggests that the future of the public library depends on its commitment to being a place for books and reading, as an alternative to a model of service based on the Internet, the bookstore, and a paraprofessional staff. The paper should be of use to those who provide, design, manage, and teach models of service in the public library.