bluuebunny/crossref_metadata_2025_split huggingface dataset:
From models to practice: decision making at portfolio meetings
Authors: Christiansen John K. , Varnes Claus 
Published: January 2008

PurposeThe purpose of this paper is to examine the behavior of decision makers in portfolio management meetings on innovation projects and to study decision‐making behavior at these meetings.Design/methodology/approachThe paper is based on the case‐study approach; a theoretical framework is derived from sociology to direct the analysis of a portfolio management meeting. Four factors explain the behavior of decision making: the portfolio models as defined by organizational rules; issues related to the organizational context; a tendency to behave as others expect and to make appropriate decisions; and organizational learning processes.FindingsThe paper finds that the set of rules for conducting portfolio meetings was only partially followed. The identity of decision makers was not as calculating actors, but was shaped and influenced by four things: the formal system and rules, observations of others, the organizational context, and organizational learning. Systems other than the portfolio management systems compete for the decision makers' attention, as multiple criteria are manifest. Signals from top management influenced the decision makers' interpretations of the organizational context and framed the decision making. As learning showed decision makers what behavior was acceptable, this behavior seems to be further enforced. Decision making thus becomes more a matter of making appropriate decisions than of optimal or rational decision making.Research limitations/implicationsThe study is limited to a single case study in one organization. Replications among other samples are needed to validate current findings.Originality/valueThis paper presents a framework for understanding how portfolio decision making is shaped and molded through appropriate decision making rather than by following the normative calculative approach. In practice, the decision maker must deal with multiple factors and criteria that make it difficult to carry out a traditional rational decision‐making process. Still, the functions of decision making meetings can extend beyond decision‐making. They may also serve as social occasions and as occasions for interpreting possible actions and sharing that information, making it possible to make appropriate decisions. Decisions are thus a construct rather than a calculative outcome.
Managing knowledge for quality assurance: an empirical study
Authors: Yang Jie 
Published: January 2008

PurposeThe purpose of this paper is to examine the relationship between knowledge management and the quality of new product and identify different hidden patterns in which knowledge acquisition and dissemination affect the quality of new product.Design/methodology/approachEmploys Additivity and Variance Stabilization (AVAS) analysis.FindingsThe quality of new product is related to knowledge management significantly.Research limitations/implicationsImplies that if organizations fail to understand the subtle ways by which different dimensions of knowledge acquisition and dissemination influence product quality, they may fail to harvest the full value of knowledge management in quality assurance.Originality/valueIt is one of the first to assess the link between knowledge management and quality assurance.
The influence of the auditor's report on investors' evaluations after the Sarbanes‐Oxley Act
Authors: Waller Shelton Sandra , Whittington O. Ray 
Published: January 2008

PurposeThis research study aims to examine how differences in opinions on the material weaknesses identified in the auditor's assessment of the financial statements, and the auditor's assessment of internal control affect investment analysts' assessment of the financial strength of the company and willingness to recommend the stock for purchase to clients. It also aims to examine how the auditor's opinion on management's assessment of internal control affects investment analysts' assessment, providing additional evidence of the appropriateness of the elimination of this requirement under Auditing Standard No. 5.Design/methodology/approachThe paper examines these research questions using data from a laboratory experiment with investment analysts as participants in the study.FindingsThe findings indicate that adverse audit opinions on the effectiveness of internal control result in investment analysts making a higher assessment of company risk, a lower assessment of the strength of internal control over financial reporting, and a marginally significant difference in the likelihood of recommending stock to their client.Research limitations/implicationsThese findings provide evidence that auditors' assessment of internal control risk provides information to investment analysts.Originality/valueThis study contributes to the literature by examining the implications of Section 404 of the Sarbanes‐Oxley Act on the judgment of users of financial statements.
The effect of audit partner tenure on client managers' accounting discretion
Authors: Fargher Neil , Lee Ho‐Young , Mande Vivek 
Published: January 2008

PurposeThis paper aims to examine the effect of audit partner tenure (PARTEN) on client managers' accounting discretion.Design/methodology/approachThe authors contend that, when a new audit partner is from the same audit firm as the outgoing audit partner (audit partner rotation), audit quality increases because the new audit partner brings “fresh eyes” to the engagement.FindingsThe results confirm this conjecture. The authors find that, in the initial years of tenure of a new audit partner, client managers' accounting discretion decreases when the new partner is from the same audit firm as the outgoing partner. However, when the new audit partner is from a different audit firm as the outgoing partner (audit firm rotation), it is found that client managers' accounting discretion increases in those initial years.Originality/valueThe results provide support for recent legislation in the US restricting audit PARTEN and should be of interest to other regulatory bodies contemplating mandatory audit partner rotation.
Nokia: a case study in managing industry downturn
Authors: Carral Raúl , Kajanto Markus 
Published: January 2008

PurposeChanging industry dynamics can significantly impact the fortunes of companies. This creates a need for them to have an effective linkage of industry analysis and strategy process as a source of competitive advantage. The purpose of this paper is to describe how Nokia, a major global manufacturer of equipment solutions and services for network operators and corporations, implemented an effective method for dynamic industry analysis linked to strategy making with positive results.Design/methodology/approachThis study is part of an ongoing research project that tracks the strategic direction of Nokia and took place between 1997 and 2003. Internal documents, databases, archival and interviews were collected and analyzed.FindingsThis article examines how companies could become more competitive by using forward looking industry analysis in their strategy process. Industry analysis within the strategy process helped Nokia to become the world leader in mobile communications equipment, and prominently in mobile phones during the late‐1990s and 2000s.Originality/valueThe authors aim to contribute to strategic management and industry analysis knowledge by designing, implementing and documenting a tangible and practical example on how it could help companies to reach global leadership as illustrated in the article.
Invasion of the Kravarites
Authors: Marren Patrick B. 
Published: January 2008

PurposeThe purpose of this article is to express a viewpoint on business strategy.Design/methodology/approachThis article is based on author's two decades of professional experience as a business strategy consultant.FindingsJargon serves a dual function: as shorthand for experts, and as a way of separating those experts from normal human beings.Originality/valueExpresses ideas in a way that the author believes they have not been expressed before.
A comparative analysis of mandated private pension arrangements
Authors: Hyde Mark , Dixon John 
Published: January 2008

PurposeAccording to one influential set of arguments, the privatization of public pensions has been informed by neoliberalism, and has thus been an integral element of a broader program of welfare retrenchment, which is inconsistent with social cohesion. The paper aims to take issue with this negative characterization of pensions privatization.Design/methodology/approachThe argument is illustrated by a cross‐national comparative analysis of the principal design features of 32 mandated private pension arrangements.FindingsThe market orientation of mandated private pension arrangements is generally ambivalent. Whilst the architects of these arrangements have embraced market principles, they have also accepted the principle of collective responsibility for retirement futures.Research limitations/implicationsWhile design is an important indicator of the nature of pension schemes, it does not translate automatically into retirement outcomes.Practical implicationsCollective responsibility for retirement may be pursued through distinctive forms of privatization.Originality/valueIn contrast to the central argument of much of the literature, the privatization of public pensions has not universally or unambiguously been informed by the tenets of neoliberal political economy.
Child labour and school attendance: evidence from Bangladesh
Authors: Khanam Rasheda 
Published: January 2008

PurposeThe objective of this paper is to understand better the determinants of child labour and schooling in Bangladesh.Design/methodology/approachThis paper uses data from a survey based in rural Bangladesh and considers the children aged 5‐17 years living in rural households in which the mother and father are both present. The sample size is 1,628 children. A multinomial logit model is used to estimate the determinants of schooling and working, combining schooling and work, or doing nothing for 5‐17 years old children.FindingsThe results show that the education of parents significantly increases the probability that a school‐age child will specialise in study. The presence of very young children (aged 0‐4) in the household increases the likelihood that a school‐age child will combine study with work. The significant and positive gender coefficient suggests that girls are more likely than boys to combine schooling with work. The children who are sons and daughters of the household‐head, as opposed to being relatives living in the household are more likely to combine study and work but less likely to specialise in work.Originality/valueThe existing anti‐child labour policies mainly focus on the lowering of the demand for child labour in Bangladesh. The focus of this paper is, however, on the supply side of child labour, particularly on the use of child labour in the agricultural sector and the household sector where children are mainly employed by their parents. Unlike most of the existing studies on child labour, this paper considers housework and non‐market works in the definition of child labour.
Carbon capture and storage in the light of circulation economics
Authors: Rapp Nilsen Heidi 
Published: January 2008

PurposeThe paper's purpose is to highlight conflicting interests between combating climate change and the technique of carbon capture and storage (CCS) within the Norwegian petroleum industry.Design/methodology/approachThis paper is written in a conceptual form. The theoretical starting point is that strong sustainable development is necessary to combat climate change. The practical example is state‐of‐the‐art of CCS, and whether this contributes to combat climate change or not.FindingsThis paper finds using circulation economics adds essential environmental preconditions to the technique of CCS. First, the global environmental gain must not be outnumbered through an increase in production volume. Second, if the technique does not contribute to strong sustainable development then the producers must instead limit the extraction of petroleum.Research limitations/implicationsThe figures in this paper build upon the current knowledge within this research area. Extensive research is taking place, and may change the figures. The findings and conclusions of this paper will not be affected though by changes in figures.Practical implicationsThe findings of this paper show that it is necessary to use a holistic and global theoretical approach in choosing tools to combat climate change.Originality/valueThe paper uses a relatively new economic theoretical approach to highlight environmental aspects regarding a technique of capturing carbon, which is currently being developed to combat climate change.
The formation of conventional expectations under strong uncertainty: a reply
Authors: Koutsobinas Theodore T. 
Published: January 2008

PurposeThis paper aims to reply to Dequech's comment in the International Journal of Social Economics on the analysis of the formation of conventional expectations under strong uncertainty, which was proposed in the present author's 2004 article in the International Journal of Social Economics.Design/methodology/approachThe scope of this reply is to evaluate through a theoretical examination the validity of Dequech's claim contained in his comment that his initial analytical scheme of the state of expectations presented in his 1999 article was general enough to accommodate the psychological considerations, which were raised in the present author's 2004 article and which were associated with Keynes's analysis as well as with developments in the field of social psychology.FindingsThe paper demonstrates that both Dequech's initial article of the state of expectations and his subsequent comment on the present author's contribution on the conventional formation of expectations under strong uncertainty in the International Journal of Social Economics overlooked the psychological nature of the process of inferences, a fundamental factor in Keynes's discussion of the formation of conventional expectations. However, when social psychology considerations are introduced in the analysis (as it was the case with the present author's approach) and when the remarkable theoretical and empirical progress in the field of social psychology is taken into account, Dequech's claim of the generality of his framework is not justifiable because both the specific nature and the substantive impact of the social psychology issues associated with the role of inferences are overlooked across his analysis. It is proposed that a theoretical scheme that uses the wealth of evidence of contemporary social psychology is more promising for a rigorous development of a theory of expectations under strong uncertainty.Originality/valueThe paper sheds further light on expectancy theory.
Heuristic evaluation applied to library web services
Authors: Aitta Marjo‐Riitta , Kaleva Saana , Kortelainen Terttu 
Published: January 2008

PurposeThe purpose of the paper is to present usability heuristics for the evaluation of public library web services.Design/methodology/approachHeuristics for library services are based on Nielsen's classical list of heuristics and results of previous usability research of library web services. A total of 15 public library web sites were evaluated on the basis of these applied heuristics. One part of the study was supported through usability tests. The results of these studies were utilized to evaluate the applied heuristics.FindingsThe applied heuristics are divided into three categories: heuristics critical from the usability viewpoint; heuristics concerning major problems; and heuristics connected to minor usability problems but still important and concerning conventions of web design. The use of the heuristics and the results they give are evaluated to provide a basis for their use in future.Research limitations/implicationsThe applied heuristics lists have been tested in two different studies, and the combined list based on them has so far been utilized in practical evaluation, but has not been formally tested.Practical implicationsThe heuristics for library web services presented in this paper can be applied to usability evaluation of public library web services.Originality/valueLibrary web sites should be user friendly, because the services are meant for all citizens. The applied heuristics for public library web services provide a starting point for usability evaluation that can be continued with other methods.
Guerrilla marketing for information services?
Authors: Baltes Guido , Leibing Isabell 
Published: January 2008

Purpose“Guerrilla marketing” describes unconventional marketing strategies with which to achieve significant effects – with a fraction of the budget of “traditional” marketing campaigns. This article aims to give an introduction to “guerrilla marketing” principles and discuss suitability of this marketing approach for information services.Design/methodology/approachWhether guerrilla marketing strategies may be suitable for introducing information services and the necessary prerequisites for that are explored based on applying cross‐case analysis findings from industry examples to information services. This is based on a conceptual framework illustrating differentiating and positioning hypotheses for information services.FindingsIt is argued, that guerrilla marketing strategies may be applied for information services whenever a product‐like representation for such a service can be developed and a link to emotional values be established. Furthermore, for the product‐like representation there must be coherent target groups to be identified and relevant user scenarios be created for them.Originality/valueThis article provides a conceptual framework related to the question of how to increase acceptance and degree of utilization of information services in their relevant target groups. By discussing the possibilities of marketing strategies with limited resources, this article provides alternative ways of thinking and acting for information services mediators such as, for example, librarians. This is of particular relevance for this community, as information services mediators generally need marketing efforts to gain spread for their information services offer – but usually are faced with strictly limited marketing budgets.
Digital reading groups: renewing the librarian image
Authors: Balling Gitte , Alsted Henrichsen Lise , Skouvig Laura 
Published: January 2008

PurposeThe purpose of this article is to discuss the stereotype of the librarian and to point to the fact that changing the public view of the librarian requires more than just talking about it. Librarians themselves need to take action. A way to change the image of the librarian could be a new form for reading groups: digital reading groups initiated by libraries.Design/methodology/approachThis article presents a Danish project concerning digital reading groups and the experiences made so far by the involved groups e.g. librarians and readers. The article introduces a historical view on the stereotyped librarian and uses a case study to illustrate the situation today.FindingsThe historical conditions that constitute the Danish librarian stereotype show a discrepancy between the role and function of the modern librarian and the way the librarian is seen in a wider public. The applied case study, concerning digital reading groups, shows that digital reading groups work both as a way for the librarian to communicate with the reader in a more dialogical fashion, as a way for the public library to test new promotion tools which point in direction of Web 2.0 and as a more flexible promotion offer to the busy reader. Consequently, the digital reading groups offer a model that can bridge the gap between the librarian stereotype, the librarian and the library user.Originality/valueThis article is based on experiences made in connection with a Danish literature promotion project where digital reading groups are launched for the first time. It shows how public libraries can use literature promotion on the internet, not only to reach new users, but also to change the librarian stereotype and upgrade the librarians in direction of Librarian 2.0.
Social entrepreneur improves literacy in the developing world
Authors: Topper Elisa F. 
Published: January 2008

PurposeThe purpose of this paper is to highlight the work of the non profit organization, Room to Read.Design/methodology/approachThis paper presents a literature review including the book, Leaving Microsoft to Change the World.FindingsReports how an organization can bring about drastic positive change in a short period of time.Originality/valueThis paper shows the value of literacy in developing countries and how we can make a difference through the creation of libraries and bringing books to children.
Coupling of finite formulation with integral techniques
Authors: Canova Aldo , Freschi Fabio , Repetto Maurizio , Gruosso Giambattista 
Published: January 2008

PurposeThe paper aims to describe the coupling of magnetostatic finite formulation of electromagnetic field with two integral methods.Design/methodology/approachThe first hybrid scheme is based on Green's function applied to magnetization source while the other one is based on a magnetic scalar potential boundary element method. A comparison of the two techniques is performed on a benchmark case with analytical solution, on a 2D multiply‐connected problem and on an industrial case where measurements are available.FindingsThe proposed hybrid approaches have proved to be effective techniques to solve open boundary non‐linear magnetostatic problems. Similar convergence speed with respect to the number of unknowns is found for both schemesOriginality/valueThe paper shows the effectiveness of hybrid schemes applied to the finite formulation, assessing their performances on various test cases.
Numerical solutions in primal and dual meshes of magnetostatic problems solved with the finite integration technique
Authors: Korecki J. , Le Menach Y. , Ducreux J‐P. , Piriou F. 
Published: January 2008

PurposeTo compare the numerical solutions in primal and dual meshes of magnetostatic problems solved with the finite integration technique.Design/methodology/approachThe development of the whole set of magnetostatic discrete formulations is proposed. Four formulations are computed: two in terms of fields and two in terms of potentials. Moreover, each computation is carried out on the primal and dual mesh. Two applications are presented and the results are analysed and discussed.FindingsThe whole set of magnetostatic formulations gives only two solutions. The solutions do not depend of the formulation, but they depend of the choice of the field discretisation in primal or dual mesh.Originality/valueThe computation is carried out on the dual mesh.