bluuebunny/crossref_metadata_2025_split huggingface dataset:
Measuring equity sensitivity
Authors: Foote David A. , Harmon Susan 
Published: July 2006

PurposeTo examine the Equity Sensitivity Instrument (ESI) and the Equity Preference Questionnaire (EPQ) in a single study in order to see how the two measures are related, as well as how they relate to other variables, in an effort to identify which scale constitutes a better measure of the equity sensitivity construct.Design/methodology/approachUsing a self‐report questionnaire with two samples, 164 students and 186 non‐students, we analyzed the convergent and discriminant validity of the ESI and the EPQ with established measures of Machiavellianism and Positive Affect/Negative Affect. Additionally, the study examined the factor structures of the ESI and the EPQ.FindingsThe summated ESI and EPQ scales showed little correlation with each other. Factor analysis of the scales revealed that the EPQ was multidimensional, while the ESI was unidimensional. Mixed findings among factor correlations precluded a definitive assessment of convergent or discriminant validity for the two scales. Many studies limit their investigation to a single population – either students or the general population – yet this study found significant differences in students' scores when compared to non‐students' scores.Research limitations/implicationsThis study uses a single self‐administered survey with two samples to examine equity sensitivity; as such, it suffers from the same potential for mono‐method bias as have previous studies on this topic. Differences between student and non‐student responses raise serious concerns; is the difference an artifact of flawed scales, is it indicative of a trait that is situational or that may evolve over time and experience, or is it the result of an anomalous sample? Additional research is needed to tease apart these issues.Originality/valueThis study highlights the differences between two scales purported to measure the same construct. The multidimensionality of the EPQ together with the lack of substantial correlation with the ESI lead one to conclude that the EPQ, while originally proposed to remedy problems with the ESI, has serious weaknesses itself. There is a critical need for further research on how to best measure this important construct.
A universalistic perspective for explaining the relationship between HRM practices and firm performance at different points in time
Authors: Tzafrir Shay S. 
Published: July 2006

PurposeAccording to the universalistic perspective, organizations from different sectors, across industries, and through different time periods should use a series of select human resource management practices (HRMP). The main purpose of this paper is to investigates whether there is any difference in the relationship between HRMPs and organizational performance across time (stable or not).Design/methodology/approachThe data for this study are taken from two cross‐sectional surveys. The firms included in this research were selected from a sample of organizations from the public and private sectors based on firms that were included inDun's Guide, Israel 1995/6and1999/2000, theIsraeli Business Directory. In 1996, questionnaires were completed by 102 of the 230 designated companies. In 2000, using an identical sampling methodology and a similar questionnaire, the result was 104 useable responses of the 275 firms.FindingsIn general, results for both periods of time indicated that several HRMP contribute to enhanced organizational performance. Firms exhibited higher organizational performance when they treated their employees as assets and invested in their abilities, enhanced their power in the decision making process and used them as the main source for new employment.Originality/valueFrom the theoretical perspective we suggest that researchers and HR managers have to take into account the culture context in each country when they try to export successful HRMP from one country to another. A major practical contribution of this research is that it demonstrates the importance of training and employee participationvis‐à‐visorganizational performance.
Money attitudes and pay satisfaction of the low paid
Authors: Thozhur Sumeetra M. , Riley M. , Szivas E. 
Published: July 2006

PurposeThe research aims to explore the relationship between money attitudes and pay satisfaction for individuals in low paid jobs.Design/methodology/approachThe methodology developed a questionnaire that contained three key measures, including money attitudes, pay satisfaction and income level. The sample for this study consisted of blue‐collar workers from industries and occupations identified as low paid by The National Minimum Wage Commission in the UK. The questionnaire was distributed in East London and South East England through employment exchanges and community organisations.FindingsIndividual differences in money attitudes was found to be a significant variable in explaining pay satisfaction of people in low pay. The evidence proposes a case for money attitudes to be incorporated in the traditional models of pay satisfaction as it provides for the idiosyncrasies in individual differences.Research limitations/implicationsA major limitation of this study was that it only captured certain low paid occupations, and also that it was based in the UK. This must be the most important direction for future research.Practical implicationsThe findings have managerial important implications in designing pay and reward structures for people in low pay.Originality/valueOne of the major contributions of this study is that it is an early example of an empirical study, hopefully to be followed by more on money attitudes and the satisfaction of low pay.
The impact of downsizing on employees' affective commitment
Authors: Lee Jaewon , Corbett J. Martin 
Published: July 2006

PurposeTo examine the mechanisms through which downsizing affects employees' affective commitment to the organization in two Korean banks.Design/methodology/approachA total of 910 questionnaires were completed by bank employees. Data was analysed using hierarchical regression and LISREL path analysis techniques. Twenty semi‐structured interviews were also conducted.FindingsThe results show that the more severe the extent of downsizing, the lower employees' affective commitment to the organization. Moreover, downsizing has an impact on employees' affective commitment to the organization through several of the daily work experiences of employees. Thus, downsizing affects employees' affective commitment to the organization both directly and indirectly. However, its indirect impact is much stronger.Research limitations/implicationsThe research was conducted in Korea and may have limited generalizability to Western cultures.Practical implicationsSympathetic management of downsizing can minimize the negative impact on the affective commitment of surviving employees.Originality/valueThis paper offers insights into organizational commitment in a (relatively under‐researched) Korean context.
Ingratiation in job applications: impact on selection decisions
Authors: Varma Arup , Min Toh Soo , Pichler Shaun 
Published: July 2006

PurposeThe purpose of present study is to examine the influence of impression management (IM) tactics (e.g. ingratiation) applied in job application letters on perceived qualifications and hiring recommendations. The study aims to build on recent research done in the interview context, by studying IM specifically in the written form pertaining to a job application.Design/methodology/approachData were gathered from 94 respondents asked to evaluate the job application letters of applicants for a mentoring program. IM was manipulated through the cover letter, such that, each subject received five cover letters, four of which engaged in ingratiation and one that had no ingratiation. Participants were required to evaluate the applicants' qualifications and make selection decisions.FindingsThe results of the study were consistent with those of the interview context. More specifically, ingratiation led to significantly higher ratings of applicants, and self‐focused tactics were more effective than other‐focused tactics.Research limitations/implicationsThe findings of this research conveyed that most of the IM tactics significantly improve recruiters' evaluations of the applicants. Still, future research needs to further investigate this relationship in order to understand the specific nature of the IM tactics and develop a deeper understanding of the underlying processes that cause IM tactics to have an impact on recruiters' judgments.Practical implicationsThe present study highlights the need for greater understanding of how IM tactics may influence the decisions of employers who rely on written applications, or a combination of job application letters and interviews. Therefore, employers need to be aware of the use of IM in written applications and emphasize the importance of interviews in the selection process.Originality/valueExisting research has been concerned with how IM tactics influence interview outcomes and has overlooked how these same IM tactics may be used in job application letters to influence selection decisions. This study addresses this gap by focusing on the job application letter as a means of conveying and managing impressions by candidates.
Changing pattern of competitive disadvantage from disclosing financial information
Authors: Talha Mohammad , Sallehhuddin Abdullah , Mohammad Junaini 
Published: July 2006

PurposeTo empirically examine the changing pattern of competitive disadvantage experienced by the reporting companies in disclosing segmental information in the Malaysian environment.Design/methodology/approachThe study consists of a final sample of 116 Malaysian companies listed on the Malaysian Bourse for the years 2000‐2002. Four hypotheses were developed to investigate the relationship between segmental information disclosure and competitive disadvantage. Adopting weighted average correlation (WAC) techniques and total performance index (TPI), a multivariate least square regression model was employed to test the four formulated hypotheses.FindingsThe statistical analysis employed provides a mixed pattern yet comprehensive understanding of relationship between segmental information disclosure and competitiveness level among 116 reporting companies listed in Malaysian Bourse from the years of 2000‐2002.Research limitations/implicationsThe proprietary theory assumes at least two forms that differ on the basis of who are included in the proprietary group. Secondly, the existence of discretionary judgments among managers in determining the segment definition, items to be disclosed and level of materiality involved. Lastly, the size of final sample leads to caution in generalizing the analysis.Practical implicationsThe results provide insights to interested groups such as accounting standard bodies, affected companies and the accounting profession, specifically in the Malaysian environment with the introduction of the new standard on segmental information disclosure known as MASB 22 segment reporting.Originality/valueThe study is very timely especially with the introduction of new accounting standard governing segmental reporting by companies in Malaysian financial reporting environment. The great value of this study is highlighted by the effort to empirically investigate the competitive disadvantage experienced by the reporting companies as they disclose segmental information as required by the new standard.
Internal audit in Italian organizations
Authors: Arena Marika , Arnaboldi Michela , Azzone Giovanni 
Published: July 2006

PurposeTo describe the main characteristics of Internal Audit Departments in six Italian companies and investigate the influence of enacted regulations on their development.Design/methodology/approachThe research has been carried out through a multiple case study, which compared the Internal Audit Departments of six Italian companies, gathering evidence by interviews with chief internal auditors, by obtaining examples of internal audit reports, policy documents and corporate briefing notes.FindingsThe range of situations considered highlighted the diversity in Internal Audit Department characteristics, confirming the relevance of institutional pressures, but also providing evidence of the influence of additional elements in their development.Research limitations/implicationsResults provided by this research cannot be regarded as generally applicable or generalizable, although this study should contribute to the development of a deeper understanding of the characteristics of Internal Audit Departments.Practical implicationsThis paper highlights some elements which can influence the development of Internal Audit Department characteristics, with a focus on value added activities.Originality/valueThis paper has referred to institutional theory to examine the development of Internal Audit Departments and provides a valuable framework for future research. Further it provides evidence of different structural characteristics and factors which can influence companies' choices in the development and support of their Internal Audit Departments.
An investigation of the expectation gap in Egypt
Authors: Dixon R. , Woodhead A.D. , Sohliman M. 
Published: July 2006

PurposeInvestors and financial statement users may have differing beliefs about the responsibility of an independent accounting firm performing an audit of a client's financial statements. This study aims to investigate the existence of an audit expectation gap between auditors and financial statement users in Egypt.Design/methodology/approachThe research method adopted in this study is identical to that used by Schelluch, Best et al. and Fadzly and Ahmed.FindingsThe results found evidence of a wide audit expectation gap in Egypt in the areas of auditor responsibilities for fraud prevention, maintenance of accounting records, and auditor judgment in the selection of audit procedures. To a lesser extent, an expectation gap was found concerning the reliability of audit and audited financial statements, and the usefulness of audit.Research limitations/implicationsThe different economic and cultural conditions in Egypt may restrict the generalisability of this study.Practical implicationsIn order to reduce the expectation gap and improve decision‐making by financial statement users, the results of this study support the adoption of the long‐form audit report, augmentation of the auditing framework, strengthening of the auditor's integrity, and finally educating users on the nature and functions of audit.Originality/valueThis paper contributes to the understanding of the diverse nature of the expectations gap by examining the different economic and cultural setting of Egypt.
Corporate growth
Authors: Dalton Dan R. , Dalton Catherine M. 
Published: July 2006

PurposeThis paper aims to look at whether an organization should grow by acquisition or organic (internal) growth.Design/methodology/approachThe study discusses problems with non‐organic growth and gives reasons why organic growth is a better alternative.FindingsThe study finds that firms relying on organic growth derive most of their expansion internally, by enhancing current customer relationships and building new relationships. Most importantly, organic growth is received with great favor by the financial markets; non‐organic is far less favored, if at all.Practical implicationsThis paper provides executives with information on important factors to consider when determining growth plansOriginality/valueThis paper is of particular value to CEOs and other board members.
The Little Prince approach to the future
Authors: Marren Patrick 
Published: July 2006

PurposeThe purpose of this column is to provide the author's opinions about key issues in strategy and the future to the readership.Design/methodology/approachOpinion column.FindingsThe column finds that traditional approaches to anticipating the future do not, in fact, work.Research limitations/implicationsThe column is based not on rigorous research, but on the author's experience of planning engagements across a wide variety of private and public enterprises.Practical implicationsThe column alerts readers to the dangers inherent in some traditional ways of planning.Originality/valueThe column expresses opinions that the author believes have not been expressed in quite this way before.
Staffing for high tech in China: finding the right leaders for global initiatives
Authors: Luo Train 
Published: July 2006

PurposeAs almost all multinational companies (both large and small) continue to place increased emphasis on the Chinese market, they face a significant challenge of identifying and recruiting the right leadership talent. The huge demand for leadership talent in China has created an unbalanced talent gap there. This article aims to address this issue from the angle that companies not only need to find the talent, but also must find the right talent by matching skill sets with the particular business objectives of the companies in China.Design/methodology/approachThe “three stages of globalization” concept was developed through a series of one‐on‐one discussions with several clients and candidates. Some of the stories used as examples in the article come from the author's own experience with Heidrick & Struggles clients while others were based on publicly disseminated news stories.FindingsThe article finds that China's talent gap will not be solved in short term. In fact, it is likely to get worse before it gets better. Therefore it is critical that companies have a full understanding of their particular stage of globalization and seek to recruit the right leadership talent for that stage.Originality/valueCompanies at different stages of globalization have different needs. This article emphasizes the importance of the link between the globalization concept and the business objectives. It will be of value to companies of any size that to seek to capitalize‐through expanded operations or increased revenue, for instance‐on the potential of the business market in China.
Reputation risk: it is the board's ultimate responsibility
Authors: Dowling Grahame 
Published: July 2006

PurposeThe purpose of this paper is to outline the major sources of risk to a company's reputation that a board of directors should take responsibility for monitoring.Design/methodology/approachThe paper looks at numerous corporate scandals around the world in the last decade which have highlighted that many boards of directors were unaware of some deep‐seated problems in their companies. Thus, their lack of diligence contributed in part to their company's loss of reputation.FindingsThe paper finds that when a board of directors takes formal responsibility for the overall health of its company's reputation, two things generally happen. One is that the various board sub‐committees look for the impact on corporate reputation of their decisions. The other is that corporate reputation becomes a key performance indicator of the company's executive management team.Originality/valueThis paper acts as a “call to arms” to boards of directors to put corporate reputation on the formal corporate governance agenda. The significance of this “signal” is that it notifies all employees of the importance of creating and maintaining a good corporate reputation.
Halogen‐free laminates: worldwide trends, driving forces and current status
Authors: De Boysère Jérôme , Beard Adrian 
Published: July 2006

PurposeTo give an overview about market trends and driving forces of halogen‐free materials for PCB applications. The paper also includes an overview about new halogen‐free raw materials developed to meet the market demand.Design/methodology/approachThe paper does not intend to deal with scientific aspects, i.e. whether halogenated flame retardants (FR) are bad or not. The goal of this paper is to explain why there is a discussion about FR and what is driving the market to environmentally friendly products.FindingsHalogen‐free technology has been evolving for more than 15 years, but it has only gained significance in the past three to four years. It developed from a marketing concept to a real market (although still considered as niche), where the products offered can now meet demand. The paper explains the background to halogen‐free and the motivation for OEM's to switch to halogen‐free, as well as giving an overview of the current status.Originality/valueProvides a market and technology review about state‐of‐the‐art technology and new products being developed.
Stress analysis for fracturing potential of blind via in a build‐up substrate
Authors: Hong Wang Tong , Lai Yi‐Shao 
Published: July 2006

PurposeThe submodeling technique is incorporated in a finite element analysis to investigate the stress state of blind vias of different structural configurations.Design/methodology/approachThe test vehicle is a multi‐chip module plastic ball grid array comprised of a four‐layer build‐up substrate. The calculated displacement field from the global model for the entire package is interpolated on the boundaries of the submodel, which involved the detailed structure of a blind via structure. Through the analysis, the potential of fracturing on the blind via is examined.FindingsFrom the analysis it was found that filled blind vias in general have a smaller potential for delamination compared to the unfilled ones. Moreover, symmetric blind via layouts with a blind via located at the center of the through hole appear to be the most appropriate design for this particular test vehicle.Originality/valueThe value of the paper lies in its ability to provide insights into the prevention of fracturing of blind vias in a build‐up substrate through a novel numerical analysis using the submodeling technique.
Jobless growth: a new challenge for the transition economy of Poland
Authors: Wolnicki Miron , Kwiatkowski Eugeniusz , Piasecki Ryszard 
Published: July 2006

PurposeTo explain the sources of jobless growth in Poland, the country undergoing economic system transition and integration with the European Union (EU).Design/methodology/approachThe research used the Harrod‐Domar model together with an interpretation proposed by Barro and Sala‐i‐Martin to determine the growth threshold level of jobless growth in Poland. The technical, econometric calculation does not dominate the paper, which is destined for both academic and non‐academic readers studying the phenomenon of jobless growth.FindingsThe paper provides a review of literature and theories of jobless growth. The calculations show that Poland has a high threshold of jobless growth. The Polish GDP needs to grow at least 4 per cent to add new jobs.Research limitations/implicationsTo evaluate the overall long run impact of labor productivity on the job market one needs to include the growth of non‐manufacturing jobs in the service sectors which accommodate the needs of more affluent worker/consumers. This long‐term analysis is outside the scope of the paper.Practical implicationsThe authors calculated an important variable for the Polish economy, i.e. the threshold growth rate of jobless growth, which indicates a minimum rate of growth, needed to create a net demand for labor. This research is likely to be quoted by the economists studying sources of unemployment in Poland and as well as in any high growth economies.Originality/valueIt is the only research known to the authors attempting to explain high level of unemployment in transition economies using recognized economic theories. The paper contributes to a better understanding of the phenomenon of jobless growth in market economies in general.