bluuebunny/crossref_metadata_2025_split huggingface dataset:
Effects of career‐related continuous learning: a case study
Authors: Rowold Jens , Hochholdinger Sabine , Schilling Jan 
Published: January 2008

PurposeAlthough proposed from theory, the assumption that career‐related continuous learning (CRCL) has a positive impact on subsequent job performance has not been tested empirically. The present study aims to close this gap in the literature. A model is derived from theory that predicts a positive impact of CRCL, learning climate, and initial job performance on consequent job performance. In addition, CRCL is hypothesized to mediate the impact of learning climate on final job performance.Design/methodology/approachImplementing a longitudinal approach, this model was tested empirically in a call center context. Within the first year of their respective career, multiple source data were gathered from employees about their formal CRCL activities, their initial performance, as well as their perception about learning climate.FindingsResults indicated that CRCL predicted final job performance and mediated the impact of learning climate on final job performance. A total of 28 percent of final job performance was explained by the proposed model, highlighting the importance of CRCL for organizational contexts.Practical implicationsThe results of this study support the notion that CRCL programs are highly useful for both employees and organizations.Originality/valueFor the first time, the impact of CRCL on job performance is demonstrated empirically.
Technology readiness, internet self‐efficacy and computing experience of professional accounting students
Authors: Lai Ming‐Ling 
Published: January 2008

PurposeThis study aims to assess the state of technology readiness of professional accounting students in Malaysia, to examine their level of internet self‐efficacy, to assess their prior computing experience, and to explore if they are satisfied with the professional course that they are pursuing in improving their technology skills.Design/methodology/approachA questionnaire was developed to collect data. The questionnaire was posted to the first 500 students registered for the Malaysian Institute of Certified Public Accountants' advanced stage examination in December 2005. A total of 110 usable questionnaires were used for data analysis.FindingsBased on the technology readiness index of Parasuraman and Rockbridge Associates Inc., the survey found that professional accounting students were neither highly techno‐ready nor highly techno‐resistant towards new technologies. The respondents were then classified into five categories, explorers (5 percent), pioneers (42 percent), skeptics (38 percent), paranoids (13 percent), and technology laggards (2 percent). Overall, the survey found that the respondents had moderate level of internet self‐efficacy and computing experience.Practical implicationsThis study provides important insights for professional accounting bodies to intensify information communication technology (ICT) integration into accounting education curriculum and assessment policies. Accounting educators need to be innovative in teaching and in assessment strategies to integrate ICT effectively in campus.Originality/valueScholarly study of professional accounting students and ICT is scant; this paper emerged to fill up a knowledge gap.
The case for civil forfeiture
Authors: Cassella Stefan D. 
Published: January 2008

PurposeThe paper is intended to illustrate the reasons why a legislature contemplating the enactment of a set of comprehensive asset forfeiture statutes to enhance the State's ability to recover the proceeds of crime should include provisions relating to in rem civil forfeiture.Design/methodology/approachThe paper reviews the law‐enforcement situations in which civil forfeiture statutes are essential to the State's ability to recover the proceeds of crime.FindingsThe paper concludes that in personam criminal forfeiture statutes, which authorize a court to impose forfeiture as an element of the defendant's sentence in a criminal case, are inadequate, by themselves, to allow the State to recover criminal proceeds, and that in rem civil forfeiture provisions must be included in a legislative scheme for it to be fully effective.Practical implicationsThe paper is intended to be of practical value and national legislatures in countries attempting to modernize the law‐enforcement tolls available to them to recover criminal proceeds both domestically and in the global economy.Originality/valueThe paper outlines the reasons why a purely in personam asset forfeiture system that relies on a criminal conviction for the recovery of criminal proceeds in inadequate, and why governments implementing asset forfeiture schemes should make civil in rem forfeiture part of the legislative program.
The fight against corruption and its implications for development in developing and transition economies
Authors: Fokuoh Ampratwum Edward 
Published: January 2008

PurposeThe purpose of this paper is to survey current academic and policy debates on combating corruption and the implications of the various international initiatives on social and economic development in both developing and transition economies.Design/methodology/approachThe paper reviews a range of published articles (1967‐2005), which provide theoretical and practical research on corruption and development. Themes discussed ranged from: conceptualization of corruption, causes of corruption, effects of corruption, perception and measurement of corruption, aid and corruption, and international efforts at combating corruption.FindingsProvides information on each author's perspectives on corruption, aid and development. The paper generally concedes the wastefulness of corruption. Corruption directly impedes progress towards the common poverty reduction objectives of both donor agencies and aid recipient countries.Practical implicationsA very useful source of information drawing on thoroughly researched papers on corruption and the efforts at ridding society off its effects. The paper provides an impartial motivation to policy makers in re‐examining existing international tools for combating corruption in developing and transition economies.Originality/valueThe paper fulfils an identified need to digress from the neo‐liberal approach to corruption and adopt a more nuanced and institutional‐based reviews of the concept of corruption and consequently efforts (by both governmental and non‐governmental international organizations) at combating it. While the paper recognizes that corruption wastes and misallocates resources from the most socially useful projects towards those that are beneficial to bribers and corrupt public officials, it nonetheless asserts that the misguided approaches to corruption only creates more bottlenecks that stifles development in the developing and transition economies.
Value network analysis and value conversion of tangible and intangible assets
Authors: Allee Verna 
Published: January 2008

PurposeThe purpose of this paper is to provide examples and technical details for conducting a value network analysis that addresses the conversion and utilisation of intangible assets.Design/methodology/approachValue network analysis was first developed in 1993 and was adapted in 1997 for intangible asset management. It has been tested in applications from shop floor work groups to business webs and economic regions. It draws from a theory based in living systems, knowledge management, complexity theory, system dynamics, and intangible asset management.FindingsThe paper provides a high level of detail on the analysis method and insights from its practical application across a range of business issues. Tips are provided for how to integrate the methodology with other business analysis approaches.Research limitations/implicationsThe paper does not provide a comparative analysis with other methods because most other value network models are process views, social network analysis or clustering techniques.Practical implicationsSufficient detail is provided so researchers and practitioners will be able to apply the method in their own investigations. Further resources are noted, as well as access points to the global user community and open source tools.Originality/valueThis paper is the first detailed publication of the value network analysis method, which has been acclaimed by experts in intangibles, network analysis, knowledge management, and process analysis. It fills a gap between theory and practice for managers, executives, analysts, and researchers.
Which IC is more important? A life‐cycle perspective
Authors: Liang Chiung‐Ju , Lin Ying‐Li 
Published: January 2008

PurposeThe purpose of this paper is to investigate value‐relevant information provided by intellectual capital (IC) beyond financial performance under different life‐cycle stages.Design/methodology/approachThe life‐cycle classification method and the residual income model are used to examine the information technology industry.FindingsThe empirical results show that the value‐relevant information provided by IC under the growth, maturing, and stagnant stages can be ranked in order (from high to low) of custom, innovation, process, and human capital. Specifically, the empirical results indicate that overall IC provided the most value‐relevant information in the stagnant stage and the lowest value‐relevant information in the growth stage.Research limitations/implicationsThis paper reveals that evaluating the company market value merely by financial performance involves a number of limitations, thereby requiring IC to supplement the process. The internet downturn in the mid‐2000s might have likewise affected the categorization of life‐cycle stages and the value‐relevant information provided by intellectual capital during the “bubble” period.Practical implicationsManagers and investors should not merely focus on financial performance as the main value‐relevant information, but a thorough review of IC in different life‐cycle stages should be made in order to avoid making incorrect decisions.Originality/valueThis paper contributes to the existing literature by exploring customer, process, innovation, and human capital which, significantly, have different value‐relevant information in different life‐cycle stages.
The complexity of technological capital and legal protection mechanisms
Authors: García‐Muiña Fernando E. , Pelechano‐Barahona Eva 
Published: January 2008

PurposeThe purpose of this paper is to analyze the effectiveness of legal protection mechanisms to sustain competitive advantage and appropriate technological intellectual capital, taking into account its degree of complexity.Design/methodology/approachThe empirical analysis was conducted on a sample of Spanish biotechnology firms, devoted to human and animal health, having a specific department for carrying on R&D activities from 2001 to 2003. The hypotheses were tested by non‐parametric techniques after collecting data by sending a questionnaire as the primary source of information.FindingsThe results show that the higher the complexity of technological knowledge, the greater the protection of intellectual capital against imitation. In addition, it is proven that legal protection is an effective means of protection against imitation only when technological knowledge has a low degree of complexity.Research limitations/implicationsWithin the resource‐based view context, our results provide new empirical evidence about the great impact of the complexity of technological intellectual capital on evaluating the effectiveness of legal protection mechanisms and sustaining competitive advantage.Originality/valueThis research is of great value for strategic technological decision‐making. Although several studies present the theoretical conditions that explain how firms can create imitation “barriers”, the empirical evidence found is very scarce and controversial, especially for the Spanish biotechnology industry. The results obtained here offer new empirical evidence on the resource‐based view.
Land, conflict and community forestry in Fiji
Authors: Murti Radhika , Boydell Spike 
Published: January 2008

PurposeThe purpose of this paper is to provide background information on the land tenure and conflict issues surrounding sustainable forestry management initiatives on customary land in Fiji.Design/methodology/approachAn investigation of literature on land tenure, forestry and related conflict is augmented by two short case studies of sustainable forest management initiatives and the challenges in their execution attributable to customary land issues.FindingsConflicts occur within resource owning communities, between communities and external parties and among external parties. Often conflicts are based on confusion over property rights related issues. Conflicts stemming from differing views on ownership, tenure and property rights within forest management in Fiji, have led to delayed implementation of critical environmental management plans, loss of economic benefits and disintegration within landowning (mataqali) units.Research limitations/implicationsThe paper highlights the importance of actively addressing conflicts in community based natural resource management initiatives in order for Fiji to reap the full benefits of community forestry.Practical implicationsThe paper provides a useful general review for both researchers and forestry practitioners.Originality/valueBy providing a general overview of sustainable forest management in Fiji, the paper provides essential background for the subsequent testing of conflict management tools and conflict transformation strategies within a customary context.
Evaluation of the contaminating potential of an important tributary which flows into Guanabara Bay, Rio de Janeiro, Brazil
Authors: Silva D.M. , Pereira W.C. , Kligerman D.C. , do Couto Jacob Silvana 
Published: January 2008

PurposeThe purpose of this paper is to obtain knowledge about one of the issues that affects the ecosystem in Guanabara Bay, Rio de Janeiro State, Brazil. Studies on the environment are of fundamental importance if the quality of life of the inhabitants of certain regions is to be assured.Design/methodology/approachPhysicochemical and biological analysis were performed of samples collected at four points along the river. Some of the parameters established by CONAMA Brazilian Regulation #357/05 were evaluated.FindingsThis paper did a physicochemical and biological characterization of a significant tributary river to the Guanabara Bay. This level of characterization has not been done before. The results achieved show that this river was in a worse condition than what was expected.Practical implicationsWith its potential for tourism and fishing, and its importance to Rio de Janeiro City and the State as a whole, Guanabara Bay should be the object of more in‐depth studies and actions of a practical nature to bring about its ecological recovery.Originality/valueThis paper is a new source of information about this important tributary, as is Faria‐Timbó River to Guanabara Bay. This bay borders on a number of municipalities in the State and is of crucial importance not just for the neighboring towns and cities, but also for the entire State because of the fish stocks it harbors, which are consumed in the region.
An analysis of the requirements for DSS on integrated river basin management
Authors: Evers Mariele 
Published: January 2008

PurposeThe purpose of this paper is to review the crucial elements of integrated river basin management (IRBM) and their legal frameworks which have to be considered in a comprehensive management approach. A wide range of decision support systems (DSS) have been developed for IRBM‐related fields during the last few decades. However, most of the developed systems are either not used in practice or are used by people other than those they were designed for. The paper also discusses whether DSS are useful for IRBM and presents the requirements which have to be considered in the development of IRBM‐DSS.Design/methodology/approachBeside literature research, a variety of requirement elicitation techniques such as interviews, buzz groups, questionnaire and prototype evaluation were employed. Feedback from roughly 200 experts representing different work fields and river basins in Central and Western Europe was collected.FindingsDifferent legal frameworks of IRBM fields were analysed with a view to determining whether they can be applied in a comprehensive approach. Broad elicitations affirm that DSS can assist in various phases of planning and management processes. Some general requirements of DSS for IRBM can be identified which should be considered in DSS development. DSS can be described as socio‐technical instruments and “communication vehicles” because of their multiple roles in participation processes.Practical implicationsThe paper illustrates different elicitation techniques used to specify what users require of DSS. Furthermore, it describes some essential requirements for DSS development such as the main added value, key functionalities and factors for successful implementation.Originality/valueThe described results are based on my own studies and elicitations which have been conducted in the course of the past two years.
Identification of households' barriers to energy saving solutions
Authors: Throne‐Holst Harald , Strandbakken Pål , Stø Eivind 
Published: January 2008

PurposeThe purpose of this paper is to identify households' barriers to energy saving solutions. Six types of barriers are introduced. The question to be answered is: what is the strength and relevance of the various barriers for changing consumer energy behaviour?Design/methodology/approachThe method is focus group interviews. Focus groups do not aim at giving a representative picture of the population at large, but aim at recording and documenting a wide range of typical responses and reactions. The focus groups were recruited among a group of people who were actively looking for new dwellings and a reference group of environmentally conscious participants.FindingsThree barriers out of the six proposed were found to be relevant in this study: Cultural‐normative, economic and information.Research limitations/implicationsEnergy saving solutions are technically and socially complex matters, so it is important to advice and guide consumers to make changes that contribute substantially, rather than mere symbolic changes.Practical implicationsThe finding that consumers not only need information on what and how to save energy, but also need help in identifying when they should do their investments is important for various actors involved in implementation of energy saving solutions.Originality/valueMeasures in the field of energy savings have had various successes. This article which concentrates on the barriers in this field can contribute to increased success rates.
Capital structure decisions: research in Estonian non‐financial companies
Authors: Seppa Raul 
Published: January 2008

PurposeTo investigate the relations between company‐specific financial factors and the capital structure decisions of Estonian non‐financial companies and to examine behavioral differences between companies of different sizes.Design/methodology/approachTotally 260 Estonian non‐financial companies are divided into small‐, medium‐ and large‐companies, each sample being analysed by correlation‐regression method in two aspects – impact of financial factors on static capital structure and capital structure dynamics. Companies' financial statements of 2002/2003 or 2003/2004 are used. Finally, capital structure adjustments in extreme boundaries are analyzed.FindingsCapital structure decisions among Estonian non‐financial companies are driven by the pecking order theory, the evidences supporting optimal capital structure choices in long run remain weak. The robustness of the pecking order behavior significantly differs between smaller and bigger companies.Research limitations/implicationsLimited number of companies surveyed due to hard manual work required to adjust financial accounts. Implication of findings is somewhat limited as the study covers a single country.Originality/valueThe paper helps to identify financial drivers and to understand motivations behind capital structure decisions of emerging market companies and it supplements earlier studies. Quasi‐equity debt distorts the observed capital structures. Capital structure is adjusted for operating leases and quasi‐equity debt to identify true amount put at risk and its mix between owners and external lenders.
The evaluation of e‐commerce impact on business efficiency
Authors: Baršauskas Petras , Šarapovas Tadas , Cvilikas Aurelijus 
Published: January 2008

PurposeThe paper aims to determine and assess the cost positions that mostly impact the company total cost efficiency in supply chain management under theoretical and empirical background.Design/methodology/approachIn the paper, the systemic and logical analysis of e‐commerce expert research made over the past several years was used. For the empirical research, the data of a wholesale company cost structure and processes management was used.FindingsMajor findings allow stating that e‐commerce adoption in business has a positive impact on business efficiency in several areas. The quantitative and qualitative analysis of e‐commerce impact on business efficiency shows that the main cost positions, which directly depend on e‐commerce adoption and use, and experience quite big changes, are average cost of inventory management, the cost of materials ordering process, and the cost of labour.Research limitations/implicationsThe presented empirical research confirms the theoretical implications of e‐commerce impact on business efficiency. Using this information, the future research should be made on evaluation of indirect e‐commerce impact on business efficiency.Practical implicationsThe empirical research of e‐commerce adoption in a wholesale company confirms that the main areas where e‐commerce has an important positive impact on business efficiency are the cost of inventory management, the cost of materials ordering process and the cost of labour.Originality/valueThe e‐commerce impact on business result analysis is improved by detailed costs, which depend on e‐commerce adoption, analysis and definition of e‐commerce impact on business results, by evaluating the business efficiency in quantitative and qualitative forms.