bluuebunny/crossref_metadata_2025_split huggingface dataset:
Users' perceptions and uses of financial reports of small and medium companies (SMCs) in transitional economies
Authors: Duc Son Dang , Marriott Neil , Marriott Pru 
Published: September 2006

PurposeThe purpose of this paper is to report the findings of an exploratory study examining users' perceptions and uses of SMC financial reports in the transitional economy of Vietnam.Design/methodology/approachSemi‐structured interviews were conducted with a wide range of users of financial information.FindingsThe range of users of financial information was limited, mainly the tax authorities and government agencies. Banks were considered to be another important user, but only by a minority of the companies interviewed. External users were concerned with the reliability of information provided by SMCs. In addition to the main indicators in the financial statements, cash flow information and forecasts were seen as important, but these were normally unavailable or poorly presented.Research limitations/implicationsAs the study focuses on a small sample of users of financial information, the generalisability of the findings is restricted. Appropriately designed quantitative studies could be conducted to verify the findings of this study.Practical implicationsAccounting expertise was seen as the main concern in the directors' use of information. The study also found a low awareness of cost‐benefit considerations amongst the directors of SMCs. Auditing was regarded as infeasible because of the low quality of the audits available and inadequate capacity of auditors to supply the small company market.Originality/valueThe study offers rich data on the users' perceptions and uses of financial information of SMCs. This is the first time this type of research has been conducted in Vietnam.
Using discrepancy theory to examine the relationship between shared cognition and group outcomes
Authors: Coetzer Graeme H. , Bushe Gervase R. 
Published: September 2006

PurposeThis empirical study tests hypothesized relationships between team effectiveness and a measure of shared cognition that quantifies the degree of similarity between knowledge of the actual group and beliefs about preferred group states.Design/methodology/approachThe proposed model of shared cognition is based upon the triadic structure of actual‐ideal‐ought cognitive representations employed within self‐discrepancy theory. Self discrepancy theory proposes that the degree of discrepancy (similarity) between cognitive representations of the actual self and representations of both the ideal and ought self represents particular emotional situations. This study elevates the concept of a self‐state representation to the group level by asking group members to list attributes associated with the actual, ideal and ought group‐states (group‐state representations). Shared cognition for 56 project teams is measured by comparing the actual group‐state representations of each member with both the ideal and ought group‐state representations of the other members. This extends the measurement of shared cognition beyond the aggregation of individual measures and creates the potential for capturing group level cognition structures that have the potential to evoke affect, influence motivation and impact outcomes.FindingsHypotheses proposing a relationship between team effectiveness and both shared actual‐ideal and shared actual‐ought group‐state representations, mediated by cohesion and confidence in the team's ability, respectively, are mostly supported.Originality/valueBy examining the degree of similarity between perceptions of what currently exists (knowledge) and what is preferred (belief) this research examines evaluative cognitive structures that have the potential to evoke affect, influence motivation and impact on outcomes.
Goal attainment, satisfaction and learning from teamwork
Authors: Pineda Rodley C. , Lerner Linda D. 
Published: September 2006

PurposeBusinesses have increasingly relied on educators to train students on teamwork skills that are valuable in a highly competitive marketplace. But what are students actually getting from these initiatives? Are they seeing the linkage between teamwork skills and goal accomplishment? Are they developing positive attitudes toward teamwork? What skills are they learning from their teamwork experiences?Design/methodology/approachThis study investigated the relationship between student team member outcomes and the team activities that they engage into achieve these outcomes. Students were surveyed using items developed from a taxonomy of team processes found in the management literature, and measures of goal attainment, satisfaction and learning.FindingsResults show that students derived different outcomes when practicing specific team process activities. Students who engaged in transition and action processes perceived that their goals were accomplished through teamwork. Those who engaged in transition and interpersonal tasks developed a more positive attitude toward teamwork and felt that they learned significantly from their teamwork experience.Research limitations/implicationsThis study is meant to help educators fine‐tune their understanding of the linkages between teamwork skills and team performance outcomes in student team projects so that they can structure the teamwork experience more effectively. The reader, however, is reminded that the findings were obtained in the context of student team projects.Originality/valueUnlike most of the past research on team processes and outcomes, this study examined which team processes are linked to each of several team performance dimensions.
Pre‐departure cultural training: US managers in Mexico
Authors: Celaya Leandra , Swift Jonathan S. 
Published: September 2006

PurposeThe variety of differences encountered when interacting with people from other cultures can be daunting for foreign nationals operating in another country. Consequently, many companies send their managers on some form of cultural orientation training, before beginning their duties in a foreign country. The problem for companies is: “Which programme to choose?” This paper seeks to examine forms of cross‐cultural training, and assess the relative effectiveness of each.Design/methodology/approachPotential participants were identified using a stratified random sample of companies that do business in Mexico. Individuals received a personal e‐mail, requesting their participation in the research. Those who agreed to participate completed a questionnaire and cultural understanding survey online.FindingsThe data showed that meetings with experienced international staff were the most common type of training. The second was lecture training. Behaviour modification methods and field experiences were the methods that were the greatest help to US managers in understanding Mexican culture. Analysis of the data would seem to support the idea that there must be factors other than training that influence a US managers understanding of Mexican culture. A possible explanation is the level of psychic distance between the cultures of those involved in the interaction.Research limitations/implicationsSome respondents felt that the scenarios were somewhat generalised and did not account for regional differences in Mexico, or for the great degree of cultural convergence that is occurring between the USA and Mexico, especially along the border between the two countries. However, another respondent uses very similar scenarios in her consulting and training practice. It appears, therefore, that the debates regarding generalised national cultures are as evident among business people as they are among academics.Practical implicationsCompanies should use meetings with experienced expatriates as a central part of their training programme. Field experience, despite its obvious resource implications, should be considered as a key element of training for those preparing to work in Mexico. Companies should place greater emphasis on cross‐cultural skills for expatriates, both in terms of their initial selection, and their subsequent training. There is also the issue of the length of time spent in training: 20 of the 29 participants surveyed either had no training, or had less than one week's training. Companies that claim to take the issue seriously must be prepared to devote a correspondingly serious level of resources to the issue.Originality/valueThe paper shows how companies should look at cultural training not in terms of time‐limited, task‐specific, discrete chunks, but should seek to develop programmes that aim to educate the whole person.
Preventive effect of optimal replacement policies
Authors: Jiang R. , Ji P. , Tsang Albert H.C. 
Published: September 2006

PurposeThe purpose of this paper is to explore whether or not a preventive replacement model always gives a solution with a specified preventive effect and looks at the relationship between the preventive effect and cost saving.Design/methodology/approachThe age and block replacement policies with the Weibull failure distribution are considered. Measures of the preventive effect associated with specific maintenance policies are derived.FindingsThe sufficient condition to achieve a given preventive effect is represented graphically as a function of the system's aging intensity and the cost ratio of failure and preventive replacements.Practical implicationsThe models developed in the paper will help maintenance engineers to know whether a system is aged or not and then they can make a decision on replacement.Originality/valueThe optimal replacement models considered in this paper give a solution with a good preventive effect only if the maintained system is sufficiently aged. The criterion whether or not the system is sufficiently aged is set by the decision‐maker based on specific maintenance situations or maintenance objectives.
Blades condition monitoring using shaft torsional vibration signals
Authors: Al‐Bedoor B.O. , Aedwesi S. , Al‐Nassar Y. 
Published: September 2006

PurposeThe purpose of this paper is to validate mathematically the feasibility of extracting the rotating blades vibration condition from the shaft torsional vibration measurement.Design/methodology/approachA mathematical model is developed and simulated for extracting rotating blades vibration signatures from the shaft torsional vibration signals. The model simulates n‐blades attached to a rigid disk at setting angles and the shaft drives the disk is flexible in torsion. The model is developed using the multi‐body dynamics approach in conjunction with the Lagrangian dynamics. A three‐blade rotor system example is simulated for blades free and forced vibration under stationary and rotating conditions. Frequency spectrums for the shaft torsional and blades bending vibration are represented and studied for analysis verification purposes.FindingsThe torsional vibration frequency spectrums showed blades free and forced vibration signatures. The blade setting angle is shown to reduce the sensitivity of torsional vibration signal to blades vibration signatures as it increases. The torsional vibration signals captured the variation in blades properties and produced broadband frequency components for mistuned system. The shaft torsional rigidity is shown to reduce the sensitivity of torsional vibration signal to blades vibration if increased to extremely high values (approaching rigid shaft). The rotor inertia is shown to have less effect on the torsional vibration signals sensitivity. The method of torsional vibration as a tool for rotating blades vibration measurement, based on the proposed mathematical model and its simulation, is feasible.Practical implicationsThere is a growing need for reliable predictive maintenance programs that in turn requires continuous development in methods for machinery health monitoring through vibration data collection and analysis. Turbo machinery and bladed assemblies like fans, marine propellers and wind turbine systems usually suffer from the problem of blades high vibration that is difficult to measure. The proposed new method for blades vibration measurement depends on the shaft torsional vibration signals and can be used also for verifying the signals from other types of bearings sensors for possible blades vibration condition monitoring.Originality/valueThis paper presents a unique mathematical model and simulation results for the rotating blades vibration monitoring. The developed model can be simulated for studying coupled blades vibration problems in the design stage as well as for condition monitoring in maintenance applications.
A dynamic opportunistic maintenance policy for continuously monitored systems
Authors: Zhou Xiaojun , Xi Lifeng , Lee Jay 
Published: September 2006

PurposeThe purpose of this paper is to develop a dynamic opportunistic maintenance policy for a continuously monitored multi‐unit series system with integrating imperfect effect into maintenance activities.Design/methodology/approachBased on the hybrid hazard rate recursion rule, an imperfect maintenance model for a continuously monitored single‐unit system was proposed. Then by introducing the “set‐up cost” concept, a dynamic opportunistic maintenance (OM) policy for multi‐unit‐series‐systems was developed. The optimal maintenance activities were determined by maximizing the short‐term cumulative OM cost saving for the continuously monitored system. A numerical example is given to show how the proposed dynamic OM policy proceeded.FindingsThe simulation results imply that the proposed policy is better than the policy to maintain the system units separately and the policy to maintain the system units together.Practical implicationsThe proposed dynamic maintenance policy can fulfill the real plant environment that maintenance action is always imperfect and maintenance information is only available over a short term. Under this policy, the maintenance manager can easily and quickly adjust the maintenance schedule at any moment according to the working condition of the system.Originality/valueThe proposed model in this paper integrates the imperfect maintenance effect into condition‐based predictive maintenance, and the system maintenance schedule is dynamically determined based on the short‐term information of the system.
Opportunity development as a learning process for entrepreneurs
Authors: Sanz‐Velasco Stefan A. 
Published: September 2006

PurposeTo contrast and test two conceptualisations of entrepreneurship: “opportunity discovery” and “opportunity development”.Design/methodology/approachFollowing the development of a conceptual framework for the study, an investigation was conducted through semi‐structured interviews with the founders and managing directors of 20 start‐up ventures in the Swedish mobile internet industry.FindingsThe study illustrates how entrepreneurial learning can be understood from the perspective of “opportunity development”. This conceptualisation of opportunity incorporates market interaction and real‐life processes influenced by prior knowledge, resources, and the industrial context. It is especially appropriate in situations characterised by uncertainty. The alternative conceptualisation of opportunity (in terms of “opportunity discovery”) is more suitable in situations of low risk when initial opportunity perceptions are comprehensive, allowing entrepreneurs to focus on their products and services, rather than on potential customers and/or appropriation in the market.Research limitations/implicationsThe study concerns one industry undergoing substantial changes during a specific period, which limits the generalisability of the findings.Practical implicationsEntrepreneurs might do well to launch ventures based on comprehensive opportunity perceptions.Originality/valueThe paper takes a novel approach to the discussion of opportunity in entrepreneurship.
Managerial work in small firms: summarising what we know and sketching a research agenda
Authors: Florén Henrik 
Published: September 2006

PurposeThe purpose of this article is to describe the basic characteristics and qualities of managerial work in small firms.Design/methodology/approachThe article draws on a summary and synthesis of five studies from the “managerial‐work research tradition” that investigates the behaviour of top managers in small firms by means of direct observation. Studies are evaluated by using research on managers' jobs in general, and some needs as well as guidelines for future research on entrepreneurial and managerial work in small firms are suggested.FindingsManagerial work in small firms is described by discussing: how managers divide their time between different activities; managerial interaction and communication, and the elements of managerial work in small firms. Three limitations of existing studies are identified: they are difficult to compare; they adopt a simplistic conception of the constituents of managers' jobs, and more specifically of the relation between the managing actor and the context in which he/she works; and they fail to recognise to the value of inductive analysis.Research limitations/implicationsFuture studies of managerial work in small firms have much to gain by considering the development that has been taking place within general management theory and in the study of managers' jobs. This article contributes a first step towards bringing research on managers' jobs into the small‐business research community.Originality/valueThe paper initiates a better understanding of the basics of managerial work in small firms, which has not previously been elaborated upon and is an important step in exploring the dynamics of small business management.
Corporate communication practice and pedagogy at the dawn of the new millennium
Authors: Goodman Michael B. 
Published: September 2006

PurposeTo explore the case for, and value of, corporate communication practice in professional development.Design/methodology/approachThis article, based on the findings of the Corporate Communication Institute's (CCI) Corporate Communication Practices and Trends 2005 Study, aims to offer a positive relationship between corporate communication practice and productive global relationships as the underpinning of a sustainable business strategy.FindingsSuccessful global businesses recognize the value of corporate communication in meeting the challenges of global business.Originality/valueSuccessful professional development of the next generation of corporate communication executives will focus on understanding of corporate communication functions and on strategic implementation capabilities.
Corporate communication through nonviolent rhetoric
Authors: Dhir Krishna S. 
Published: September 2006

PurposeThe purpose of this paper is to examine some of the problems associated with the prevailing rhetoric in corporate communication. It proposes the consideration of nonviolent rhetorical approaches.Design/methodology/approachThis paper explains corporate communication's affinity for aggressive, militaristic language in terms of constraint of time, and expediency and efficiency of standardized communication strategies designed for large‐scale effectiveness. However, such communication strategies run the risk of dehumanizing the intended targets, distancing the individuals, and compromising socially responsible corporate behavior. The recent corporate scandals of unprecedented scale, occurring in spite of vast improvements in communication theory and technology, have highlighted the need for alternative approaches to corporate communication. Further, it examines the prerequisites that must exist for corporate communication based on nonviolent rhetoric to be effective. The conditions that must be present in the environment, in the corporation or its agent, and in the method of communication, for nonviolent rhetoric to prove effective are discussed.FindingsCorporations seek to establish and modify relationships by influencing stakeholder beliefs, values, expectations and needs. Corporate rhetorical success is reflected in enhanced reputation and respectability, which in turn has significant economic consequences. To achieve these ends, corporations expend considerable effort on communication to educate, entertain and inform their stakeholders. Yet, scholars have generally neglected to study role of rhetoric and language in public relations.Originality/valueThis paper would be of value to researchers and practitioners, in the fields of corporate communication, organizational communication, public relations, and strategic management, seeking to promote, practice or otherwise influence socially responsible corporate behavior.
The use of humor in corporate communication
Authors: McIlheran John 
Published: September 2006

PurposeThe purpose of this paper is to investigate how humor can be used to help improve understanding of a message, as well as to validate the findings of the Booth‐Butterfield humor orientation scale.Design/methodology/approachThe study used the Booth‐Butterfield humor orientation scale to measure the effectiveness of using humor to maintain focus on written or verbal messages.FindingsThe results showed that participants who rated higher on this scale are more apt to understand and use humor in their daily communications with each other and the home office. The study also showed that there is no significant difference in the frequency and effectiveness of humor usage by participants based on age or geographic location.Research limitations/implicationsAll of the managers for this conservative company are currently male. This limits any analysis of this study based on gender. It also removes gender as an additional variable, which could have complicated the results.Practical implicationsHumor has been proven to contribute to increases in compliance, learning, attitude shifts and enjoyment. It also contributes to improved organizational cohesiveness. By knowing whether an audience perceives humor differently, based on age or location, the sender can target the message more effectively.Originality/valueThis paper took the findings of the Booth‐Butterfield study and expanded the parameters to include a larger age range and demographic area to test the impact on the humor orientation scale.
Card sort technique as a qualitative substitute for quantitative exploratory factor analysis
Authors: Santos Gilmar J. 
Published: September 2006

PurposeThe purpose of this paper is to advocate that qualitative research tools can replace and merge with quantitative ones, in order to simplify the task of gathering and processing information.Design/methodology/approachThe study demonstrates how a qualitative technique (card sort) was successfully used to replace a quantitative tool (exploratory factor analysis) for the task of construct development, saving time, funds and sample units. All the steps in the card sort technique are described and exemplified by its application to develop two constructs in a research about newspapers internal communication management.FindingsThe constructs were tested through confirmatory factor analysis across a sample of 184 Brazilian newspapers, satisfying all fit indexes and other statistical requirements.Research limitations/implicationsAlthough the card sort technique successfully substituted exploratory factor analysis in this research, such a procedure must be used carefully. Whenever exploratory factor analysis is feasible, it must be done. Moreover, the study reports only one case in which the substitution was successful. Therefore, the technique must be repeated to get its validation.Practical implicationsAs the processes of gathering data are simplified, the easier it is for managers to base their decisions on research and information.Originality/valueThe study proves empirically the feasibility of merging qualitative and quantitative approach – a procedure that has been advocated but hardly demonstrated. Card sort can be recommended as an interesting tool for corporate communications research, at both managerial and academic levels.