bluuebunny/crossref_metadata_2025_split huggingface dataset:
Equivalent units of production: a new look at an old issue
Authors: Guerreiro Reinaldo , Bruno Cornachione Edgard , Catelli Armando 
Published: July 2006

PurposeThis paper focuses on the determination of the cost completion rate used to calculate the equivalent units of production in a continuous process costing system. The paper aims at two research questions. What procedures do companies utilize in practical terms? How should the completion level percentage be calculated conceptually?Design/methodology/approachThe study is a qualitative exploratory survey. The companies targeted were those noted in “Melhores e Maiores,” a ranking of the best and biggest Brazilian companies. A total of 175 questionnaires were sent to pre‐selected enterprises, each with revenues of more than US$100 million per year, and 50 usable responses were returned.FindingsA literature review of the theoretical procedures used for continuous process costing revealed no indication of an objective method for determining the completion level. The empirical research in the present study confirmed that, in practice, companies do not adopt the general procedures proposed by the theory. The best practices applied by the companies have been shown to be an adequate alternative, because the results are identical to those obtained with the proposed method.Research limitations/implicationsThe study bears the usual limitations of a qualitative exploratory survey regarding its generalization to other companies.Originality/valueThe originality of the study is based on the assumption that cost accounting theory does not offer an objective solution for the computation of the completion level percentage and, consequently, that companies in continuous process production system do not adopt the theoretical concepts with respect to inventory evaluation of goods‐in‐process and finished goods.
A health audit for corporate entrepreneurship: innovation at all levels: part II
Authors: Duane Ireland R. , Kuratko Donald F. , Morris Michael H. 
Published: July 2006

PurposeThe purpose of this article is to introduce and discuss the “Entrepreneurial Health Audit”. This organizational tool is used to assess a firm's entrepreneurial intensity, diagnose organizational characteristics low in entrepreneurial intensity, and to create an understanding of the processes needed to foster a corporate entrepreneurship strategy as a means of improving organizational performance. This article is part two or a two‐part series.Design/methodology/approachBased on the existing literature, case studies, and the authors' own research and experiences with a diverse mix of companies, the paper develops a three‐stage “Entrepreneurial Health Audit.” Top‐level managers can use this tool to determine their firm's ability to act entrepreneurially at a point in time.FindingsThe paper describes how managers assess and improve their firm's entrepreneurial health. In the first stage, the “Entrepreneurial Intensity” instrument is used to measure the degree and frequency of entrepreneurship occurring within the firm. In the second stage, the “Corporate Entrepreneurship Climate Instrument” is used to identify why the firm has developed its current level of entrepreneurial intensity. Finally, the third stage of the “Entrepreneurial Health Audit” fosters commitment to a work environment supporting entrepreneurial behavior, thereby enhancing the degree and frequency of corporate entrepreneurship within the firm.Research limitations/implicationsThe paper raises a number of questions regarding how organizations stimulate entrepreneurial behavior and undertake organizational changes to facilitate these actions. It provides a tool top‐level managers can use across time continuously to increase their firm's ability to be entrepreneurial.Practical implicationsThe paper demonstrates to managers how to approach the concept of entrepreneurship within an established organization, including how to diagnose characteristics constraining the firm's entrepreneurial potential and how to build commitment encouraging entrepreneurial behaviors.Originality/valueThe paper fills an existing void between researchers and practitioners in terms of how firms can take steps to transform their current entrepreneurial potential into the “ideal” characteristics studied in entrepreneurship research. It offers a unique organizational tool to use to assess an individual firm's potential to be entrepreneurial.
The logic of Chinese business strategy: East versus West: part II
Authors: Haley Usha C.V. , Haley George T. 
Published: July 2006

PurposeDespite close to two decades of foreign direct investment (FDI) in China, and the country's enormous market potential, most US and European multinational corporations (multinationals) have never made a profit in that country. The distribution of profits among multinationals also seems highly skewed. The latest survey on profitability showed that five US companies accounted for one‐third of equity profits among US‐based multinationals in China. This research presented in two parts proposes explanations for why multinationals fail in China and strategic solutions for profitable operations.Design/methodology/approachThrough in‐depth interviews with 29 CEOs and directors of major, profitable US and European multinationals, Overseas Chinese companies and PRC Chinese companies, this paper proposes a model of strategic convergence for successful operations in China. The first part discusses cultural and cognitive differences between Westerners and Chinese that affect the strategies they choose. The second part proposes a strategic model of convergence, fusing the best of both Western and Chinese business practices, for strategic success in China.FindingsThe research found that profitable foreign multinationals in China appeared to modify their management practices on eight dimensions, often adopting traditional Chinese methods of strategic planning and evaluations of effectiveness, as well as relations with key stakeholders, especially the government. Yet, these multinationals continued to retain their Western norms and values in business dealings. Conversely, profitable Chinese companies that competed with these multinationals also modified their management practices in line with Western normsOriginality/valueThe study has implications for the management of foreign subsidiaries in China as well as the successful management of Chinese FDI in the USA and Europe.
De‐mystifying materials selection for lead‐free soldering
Authors: Chen Casper , Chiang Joshua , Lee F.Y. 
Published: July 2006

PurposeThe lead‐free soldering process has been confounding the PWB fabricators when they set out to select the right materials for lead‐free soldering. This paper discusses the compatibility of currently available laminate materials for lead‐free assembly.Design/methodology/approachThis paper has been written to provide a review of material characteristics. Problem areas are highlighted and methods for choosing each type of material for compatibility with lead‐free soldering process are described.FindingsWhen lead is banned and taken out of the traditional tin‐lead solder, there are other metal alternatives to alloy with tin such as silver, bismuth, copper, and zinc, etc. The melting point of these lead‐free alloys is higher than the conventional tin‐lead solder. Consequently, the reflow temperature of the lead‐free solder can now reach 240‐250°C. As the reflow temperature is elevated, it will pose a severe reliability challenge to the laminate materials. The compatibility of currently available commercial laminate materials for lead‐free assembly are discussed in this paper.Originality/valueThe value of this paper is that it provides information and solutions relating to the selection of the most appropriate materials for use in lead‐free soldering and assembly.
Dual metal core multilayer boards (MLBS) – a better option for high speed spacecraft electronic packaging applications
Authors: Hanumanth Rao C. , Varghese Jissy , Suresh A. , Baliga B.N. 
Published: July 2006

PurposeRealising a solution for effective thermal management for high‐speed electronic packaging for spacecraft applications through dual metal core MLBs.Design/methodology/approachHighlights fabrication issues and describes corrective actions.FindingsDual metal core MLBs can solve heat dissipation as well as CTE issues in high‐speed electronic packaging for spacecraft applications. Optimisation of the processes were done to sort out various problems encountered in the fabrication stages.Originality/valueThe paper projects the advantages of dual metal core MLBs over traditional heat sinks and centralized single metal core MLBs. It also helps in simplifying the fabrication processes to avoid the various bottlenecks observed.
Barriers to health care access for Latino immigrants in the USA
Authors: Rivers Patrick A. , Patino Fausto G. 
Published: July 2006

PurposeLatinos comprise 12.5 percent of the overall population in the USA, and are the fastest‐growing minority, among which the Mexican‐origin population makes up about 66 percent. Undocumented Latino immigrants are a small, yet important group within the immigrant population. The purpose of this paper is to review the literature and discuss the most important factors that prevent immigrants from accessing health care.Design/methodology/approachLiterature review was conducted from the library database. A total of 50 items of literature related to the subject were reviewed.FindingsBorder states have the highest concentration of Mexican‐origin people. The concentration of immigrants in the border has unique health and economic implications due to the vital role they have in US society, contributing both to the economy and diversity of the USA. Despite their important role, they disproportionately lack health insurance, and receive fewer health care services than US‐born citizens. This lack of insurance puts a burden on the nation's economy, and their health status deteriorates as they become more prone to chronic health conditions, and their complications due to lack of primary medical attention.Originality/valueTailored public health interventions that address the health needs of Latino immigrants in the USA need to be based on reliable data and statistics in order to effectively place resources, and to track achievements and flaws.
Were the Chinese reforms a feasible alternative for transition economies?
Authors: Marangos John 
Published: July 2006

PurposeTo examine China's reforms and successes could have been replicated to other transition economies.Design/methodology/approachThe applicability of the Chinese process as an alternative for transition economies involves an analysis of the necessary reforms regarding price liberalisation‐stabilisation; privatisation; institutions; monetary policy and the financial system; fiscal policy; international trade and foreign aid and social policy.FindingsThe transition process in China has maintained political‐ideological authoritarianism and state control of the whole economy. Therefore, it was not the “special initial conditions” of China that made the model inappropriate but, rather, the switch to a democratic political‐ideological‐economic structure in transition economies.Originality/valueThe paper contributes to the transition literature by demonstrating that the strategy was only rendered workable in China, as the governments of transition economies neither had the mandate nor wanted to reimpose tight state direction of the politics, ideology and economy.
Epstein on alienation: a rejoinder
Authors: Block Walter 
Published: July 2006

PurposeThe purpose of this paper is to counteract Epstein's views on the alienability of property. Epstein favors limitations oflaissez‐fairecapitalism regarding such things as guns, liquor, narcotics, certain books and voting and this paper aims to criticize them from the perspective of full, free enterprise.Design/methodology/approachThe main method is that of thereductio ad absurdum. For example, Epstein favors prior restraint on books giving information as to how an atomic bomb may be built. He does so on grounds that such information can be extremely harmful. Marxist books are far more harmful. Yet Epstein would not ban them. So his case for prior restraint is undermined.FindingsEpstein's case for restrictions on alienability is unfounded.Practical implicationsIf the message of the paper is incorporated into public policy, the practical implication is that any move in the direction oflaissez‐fairecapitalism will be much closer than by implementing Epstein's recommendations.Originality/valueThis paper should interest people concerned about how much government regulation of the economy is justified. What is new is that Epstein, one of the most extreme defenders of the minimal state, is not a full advocate of this position. His arguments for exceptions to free enterprise private property rights system are untenable.
Food policy in Bangladesh 2010: impacts of domestic wheat productivity growth
Authors: Kamruzzaman Mohd. , Manos Basil , Psychoudakis A. , Martika M. 
Published: July 2006

PurposeThe purpose of the paper is to estimate wheat productivity in Bangladesh and forecast the future expected population and food requirements in the country by 2010.Design/methodology/approachThis paper reaches the objectives using total factors productivity approach, Box Jenkins approach, and sensitivity analysis for wheat farms in the country. The study used data on wheat during 1972‐2002.FindingsIn the existing situation, the national average level wheat yield was 1.9 MT/ha that was lower than any other stations. The reasons are late sowing, coupled with lack of seed quality, excess moisture at sowing, lack of fertilizer at reasonable price and timeliness at the farmers' level, and lack of capital. The total productivity grew at an average annual rate of 1.35 percent.Practical implicationsThe results show that the Bangladeshi government could increase the domestic wheat supply by 56.84, 115.79, 247.37, and 321.58 percent depending, respectively, on the applied model I‐IV, that is much higher than the existing level of production.Originality/valueThis paper brings together diverse views and fusing them together providing a future path for research and taking suitable policy for wheat production to meet the demand for food.
Causality between agriculture and economic growth in a small nation under political isolation
Authors: Turan Katircioglu Salih 
Published: July 2006

PurposeTo analyze the impact of agricultural sector on the economy of North Cyprus, which suffers from political problems and drought over the years.Design/methodology/approachAnnual data covering 1975‐2002 period has been used to find the direction of causality in Granger sense between agricultural growth and economic growth after employing unit root tests to see if the variables under consideration are stationary.FindingsResults of the present study first suggest that agricultural output growth and economic growth as measured by real gross domestic product growth are stationary at their levels, thus, they are naturally co‐integrated. They are in long run equilibrium relationship. And secondly, there is feedback relationship between these variables that indicates bidirectional causation among them in the long run period.Research limitations/implicationsA more expanded data can be used for further comparison. Furthermore, a future study can be done for other islands to make comparison across themselves.Practical implicationsThis study has shown that although North Cyprus suffers from political problems and drought in the agriculture sector, this sector still has an impact on the economy. Thus, effective policies related with this sector should be developed by authorities. Building pipelines from Turkey, which are at the agenda of North Cyprus and Turkish governments over the years should immediately put into action. This will have enormous impact on both sides of the island on the way to a solution in Cyprus problem.Originality/valueThis study is the first of its kind which analyzes the relationship between agricultural output and economic growth in a small island which has a closed economy and is politically non‐recognized state. Furthermore, it is a rare study made for small islands.
Portfolio optimisation under changing risk via time‐varying beta
Authors: Bramante Riccardo , Gabbi Giampaolo 
Published: July 2006

PurposeThe paper is aimed at modelling time varying betas via a state space representation in order to decompose the marginal contribution to risk of downside and upside deviations of asset returns in portfolio optimisation.Design/methodology/approachThe approach enables to take into account the relationship between risk and excess returns in up‐side and down‐side markets and to arrange a flexible asset allocation model which directly incorporates the investor risk tolerance to positive or negative expected market moves. The model volatility through state space models and the Kalman filter, widely used to recursively and optimally estimate time varying betas.FindingsThe study shows that the application of an asset allocation model which splits beta in two parts, one related to Bear and the other to Bull markets, and reconciles them with a non negative risk aversion parameter may produce interesting financial results if compared with typical passive portfolios. The proposed model was tested by conducting extensive empirical evaluations on a set securities belonging to eight different markets. The outcomes show that active strategies can be developed and can lead to better performances.Research implicationsThe research affects optimisation models in particular considering the volatility indicators usually estimated not only by researchers but also by practitioners.Originality/valueIn financial literature we find empirical evidence that the constant beta model may be inaccurate and hazardous to use in asset allocation decisions and many statistical techniques have been developed to estimate time dependent betas. Rolling regression procedures allow to capture beta dynamics but require the definition of the estimation period. The paper provides an empirical analysis referred both to European and American market data which let us to allocate assets avoiding the usual limits of standard volatility indicators.
Relationship value and relationship quality
Authors: Ulaga Wolfgang , Eggert Andreas 
Published: July 2006

PurposeEstablished models of buyer‐seller relationships do not reflect managerial emphasis on supplier performance evaluation when modelling business relationships. Proposes that relationship value should be included as a key constituent in such models. Aims to explore the construct's links with key constituents of relationship quality, i.e. commitment, satisfaction, and trust.Design/methodology/approachA two‐stage research design was used. First, depth‐interviews were conducted with ten senior‐level purchasing managers in US manufacturing companies. Second, data were gathered in a nation‐wide mail survey among 400 purchasing professionals.FindingsThe findings suggest that relationship value is an antecedent to relationship quality and behavioural outcomes in the nomological network of relationship marketing. Value displays a stronger impact on satisfaction than on commitment and trust. Value also directly impacts a customer's intention to expand business with a supplier. In turn, its impact on the propensity to leave a relationship is mediated by relationship quality. Contrary to previous research, trust does not appear in this study as an antecedent of behavioural outcomes, but as a mediator of the satisfaction‐commitment link.Research limitations/implicationsConfirms the role of value as a key relationship building‐block. Researchers should integrate this cognitive performance‐based construct in models of business relationships. Limitations and research directions refer to the sampling procedure, the need to include the supplier's value perceptions, the possibility of conducting longitudinal research, and the opportunity to assess additional moderating variables.Practical implicationsWhen the goal is to increase business with an existing customer, managers should focus on relationship value. In turn, when managers are concerned with the risk of customers leaving a relationship, they should focus on relationship quality. Trust appears as an important ingredient in stabilising existing business relationships.Originality/valueStresses the pivotal role of relationship value in marketing. Contributes to a better fit between relationship marketing models and managerial practice in business markets.
Measuring relational norms: some methodological issues
Authors: Blois Keith J. , Ivens Bjoern S. 
Published: July 2006

PurposeThe paper sets out to examine the validity of Kaufmann and Stern's operationalisation of Macneil's norm theory which they used when creating a set of scales to evaluate the degree of relationality in business‐to‐business (B2B) exchanges. The scales that Kaufmann and Stern developed to measure norms in B2B relationships have been used either directly or with limited adaptation in a large number of papers.Design/methodology/approachMacneil's work was evaluated and a new set of scales developed and an experiment was carried out to determine whether or not these scales discriminated between relational and discrete exchanges more effectively than Kaufmann and Stern's scales.FindingsThe experiment demonstrated that the new scales discriminated more effectively between relational and discrete exchanges than Kaufmann and Stern's scales.Research limitations/implicationsThe experiment would ideally have been run using experienced managers rather than students as respondents. However, the advantage of using students was that it was possible to create two groups whose members had attended an identical course on B2B relationship marketing.Originality/valueThe paper demonstrates the importance, when conducting research that uses prior studies, of critically assessing prior theorising and research. The paper questions the validity of Kaufmann and Stern's scales. These scales have, since 1988, been the foundation of a substantial body of research into B2B relationships.