bluuebunny/crossref_metadata_2025_split huggingface dataset:
The construction of top management as a good steward
Authors: Carrington Thomas , Johed Gustav 
Published: September 2007

PurposeThe aim of this paper is to investigate how top management is constructed as a good steward of its company at the annual general meeting (AGM) and how accounting is used in the course of this process.Design/methodology/approachTo meet these aims the authors attended 36 AGMs of Swedish listed companies. The interactions that occurred at the AGMs were analysed, using the theory of translation.FindingsOne‐third of all questions dealt with financial accounting issues, while the majority of the questions concerned non‐financial aspects of stewardship, i.e. company's efforts regarding environmental, equality and ethical issues.Research limitations/implicationsThere is some concern that the complexity of accounting information may make shareholders feel remote from the company. However, AGMs provide a setting where the financial accounts can be complemented with verbal explanations and visual aids. This contextualizes the financial accounts and makes them understandable to an audience that includes many private investors. This contributed to the fact that accounting was discussed, questioned and referred to. Hence, accounting enables the stewardship function of the AGM.Practical implicationsAlthough AGMs have been the subject of criticism, they are still an important part of the corporate governance system. Since AGMs are live events, shareholders are able to pursue a topic with further questions, an option that is not available to other modes of corporate communication.Originality/valueWhereas the AGM has been in the foreground in government inquiries and codes of conduct, it has been largely neglected in accounting research.
Audit committee effectiveness: informal processes and behavioural effects
Authors: Turley Stuart , Zaman Mahbub 
Published: September 2007

PurposeThis paper seeks to investigate the conditions and processes affecting the operation and potential effectiveness of audit committees (ACs), with particular focus on the interaction between the AC, individuals from financial reporting and internal audit functions and the external auditors.Design/methodology/approachA case study approach is employed, based on direct engagement with participants in AC activities, including the AC chair, external auditors, internal auditors, and senior management.FindingsThe authors find that informal networks between AC participants condition the impact of the AC and that the most significant effects of the AC on governance outcomes occur outside the formal structures and processes. An AC has pervasive behavioural effects within the organization and may be used as a threat, an ally and an arbiter in bringing solutions to issues and conflicts. ACs are used in organizational politics, communication processes and power plays and also affect interpretations of events and cultural values.Research limitations/implicationsFurther research on AC and governance processes is needed to develop better understanding of effectiveness. Longitudinal studies, focusing on the organizational and institutional context of AC operations, can examine how historical events in an organization and significant changes in the regulatory environment affect current structures and processes.Originality/valueThe case analysis highlights a number of significant factors which are not fully recognised either in theorizing the governance role of ACs or in the development of policy and regulations concerning ACs but which impinge on their governance contribution. They include the importance of informal processes around the AC; its influence on power relations between organizational participants; the relevance of the historical development of governance in an organization; and the possibility that the AC's impact on governance may be greatest in non‐routine situations.
Cost analysis: the acquisition of the items listed in a popular Christmas song
Authors: Dean Dianne M. 
Published: September 2007

PurposeThis paper aims to cost the acquisition of the items listed in a popular Christmas song.Design/methodology/approachA humorous approach is taken.FindingsIt was found that there was a significant increase in costs from 2005 to 2006.Research limitations/implicationsThe issue is limited by lack of serious research or methodology. It implies an increase in cost of luxury items that is significantly larger than the CPI.Originality/valueThe paper poses use of costing analysis to present a humorous finding.
Development of a framework towards successful implementation of e‐governance initiatives in health sector in India
Authors: Ray Subhasis , Mukherjee Amitava 
Published: September 2007

PurposeThe purpose of this paper is to explore the route map for employing efficient e‐governance so that at least existing resource and infrastructure are better utilized and deficiencies are tracked for future planning. National health is one of the most important factors in a country's economic growth. India seems to be a victim of the vicious cycle around poor economy and poor health conditions.Design/methodology/approachA detailed study was carried out to find out India's healthcare infrastructure and its standing in e‐governance initiatives. After consolidating the fact that effective e‐governance can enhance the quality of healthcare service even within limited resources, authors explored success and failure factors of many e‐governance initiatives in India and abroad. Finally, an e‐governance framework is suggested based on the above factors together with the authors' own experience of implementing e‐governance projects in India and abroad.FindingsThe suggested framework is based on a phased implementation approach. The first phase “Information Dissemination” is more geared towards breaking the “digital divide” across three dimensions: G2Business; G2Citizen; and G2Agent. The most advanced stage is aimed towards joining up healthcare information across the above three dimensions and drawing meaningful analytics out of it. The recommendations also include management of Policies, Scope, Process Reform, Infrastructure, Technology, Finance, Partnership and People for efficient implementation of such e‐governance initiatives.Research limitations/implicationsThe paper provides measures for continuous evaluation of systems as one passes through various stages of implementation. However, the framework can be tested on real or simulated environment to prove its worthiness.Practical implicationsThis paper can be a potential frame of reference for nation‐wide e‐healthcare projects not only in India but also in other developing countries. The paper also describes challenges that are most likely to be faced during implementation.Originality/valueSince the paper is practical in nature, the real appeal will be to practitioners who are responsible for implementation of large e‐governance initiatives for improving healthcare services.
A model of user engagement in medical device development
Authors: Grocott Patricia , Weir Heather , Bridgelal Ram Mala 
Published: September 2007

PurposeThe purpose of this paper is to address three topical themes: user involvement in health services research; determining the value of new medical technologies in patient care pathways, furthering knowledge related to quality in health and social care; and knowledge exchange between manufacturers, health service supply chain networks and device users. The model is being validated in a case study in progress. The latter is a “proving ground” study for a translational research company. Medical devices play a pivotal role in the management of chronic diseases, across all care settings. Failure to engage users in device development inevitably affects the quality of clinical outcomes. A model of user engagement is presented, turning unmet needs for medical devices into viable commercial propositions.Design/methodology/approachA case study investigating the perceptions of individuals with Epidermolysis Bullosa (EB), their lay and professional carers into unmet needs. EB is an inherited condition affecting the skin and mucosal linings that leads to blistering and wounds.FindingsQualitative data are being collected to generate understanding of unmet needs and wound care products. These needs are being translated into new design concepts and prototypes. Prototypes will be evaluated in an n=1 experimental design, generating quantitative outcomes data.Originality/valueThere are generalisations from the case study, and the model outlined. New products for managing EB wounds can logically benefit other groups. The model is transferable to other clinical problems, which can benefit from research and technological advances that are integral to clinical needs and care.
A retrospective on access to health care
Authors: van der Reis Leo , Xiao Qian , Savage Grant 
Published: September 2007

PurposeThe purpose of this paper is to provide a general review about the major programs and factors characteristic of major changes in the health care access, from both consumer and provider perspectives. Customers' perspective emphasizes the fiscal control, with particular focus on the agencies that function as fiscal intermediaries and enablers, such as insurance companies. Providers' perspective concentrates on providers of health care services, such as physicians, nurses, technicians as well as various types of medical care facilities.Design/methodology/approachHistorical approach was adopted to address the health care access issue, a general concept that summarizes the specific dimensions describing the fit between the patient and the health care system.FindingsIt is self‐evident that reform is needed and that major efforts should be made to remedy shortcomings in order to safeguard the health and welfare of the nation.Originality/valueTo achieve the goal of a truly caring commonwealth, we must improve quality and safety in health care, increase access and utilization of technology, promote greater consumer involvement at all stages, restructure the medical malpractice system to reach all who may be injured by systemic errors, and develop sustainable financing less subject to the vagaries of state revenues. However, the access issue still remains a basic and important problem we have to confront.
An e‐health trend plan for the Jordanian health care system: a review
Authors: Ahamd Awad Rawabdeh Ali 
Published: September 2007

PurposeThe purpose of this research is to examine the potential of e‐health by focusing explicitly on the delivery of health care products and services. The examination of e‐health activity is guided by one broad research question, “What is the potential for constructing e‐health strategy as an innovative health technology?”. A great amount of attention has been given to e‐health activity in the present day. However important this form of e‐health is, this type of service simply does not face the same constraints that must be addressed by those actually delivering health care services.Design/methodology/approachThe researchers employed a qualitative data collection technique to formulate more examples and cases to derive lessons for Jordan. Phone interviews in a random sample were conducted with corporate officers in Jordan in order to reveal the internal organizational structure and business trends, interface issues, marketing strategies, as well as comparing and contrasting the online health world to the traditional health care realm.FindingsInternet‐related projects is a top priority for health care information technology executives in the present day, with a cautious approach toward “e‐health”, as many products have yet to mature, and that the “click and mortar” model may perhaps be the optimal strategy for e‐health in Jordan.Research limitations/implicationsThis paper reviews the e‐health trends to demonstrate the tremendous potential for health‐related commercial activity on the internet. However, the researcher examining the barriers facing e‐health to the Jordanian health system also pointed out almost insurmountable challenges.Practical implicationsDespite the apparent promise of e‐health, its instability is measured by its failure so far to systematically penetrate the organization of health care. Beyond the pragmatic negotiation of e‐health in the immediate context of clinical practice, there are wider issues about how the development/implementation of e‐health is funded, about its organization and management at the policy level; and about its potential medico‐legal risks.Originality/valueIt is hoped that the handful of ventures into cyber medicine appears to be coming from a few enterprising physicians who have set up medical practices on the Web.
Towards a sustainable framework for computer based health information systems (CHIS) for least developed countries (LDCs)
Authors: Nkrumah Gordon Abekah , Ebo Hinson Robert 
Published: September 2007

PurposeThe purpose of this paper is to argue for a theoretical framework by which development of computer based health information systems (CHIS) can be made sustainable. Health Management and promotion thrive on well‐articulated CHIS. There are high levels of risk associated with the development of CHIS in the context of least developed countries (LDC), thereby making them unsustainable.Design/methodology/approachThis paper is based largely on literature survey on health promotion and information systems.FindingsThe main factors accounting for the sustainability problem in less developed countries include poor infrastructure, inappropriate donor policies and strategies, poor infrastructure and inadequate human resource capacity. To counter these challenges and to ensure that CHIS deployment in LDCs is sustainable, it is proposed that the activities involved in the implementation of these systems be incorporated into organizational routines. This will ensure and secure the needed resources as well as the relevant support from all stakeholders of the system; on a continuous basis.Originality/valueThis paper sets out to look at the issue of CHIS sustainability in LDCs, theoretically explains the factors that account for the sustainability problem and develops a conceptual model based on theoretical literature and existing empirical findings.
Quality of health care: an absolute necessity for public satisfaction
Authors: Sajid M.S. , Baig M.K. 
Published: September 2007

PurposeThe purpose of this paper is to discuss the value of consumers (patients) to assess the success or failure of a healthcare system.Design/methodology/approachAn evaluation of current healthcare in the NHS from a patient perspective culminating in suggestions and methods to achieve a patient responsive system.FindingsThe provision of best quality health services to patients is a difficult task especially when NHS budgets are being cut and jobs are being lost. NHS executives and managers claim that these redundancies will improve the quality of healthcare for the patient. However, running the NHS like a corporate organization is questionable as the way forward. There is no question of making profit (as is the norm in any corporate organization) and saving money at the expense of patient care.Originality/valueIn order to find out the real performance of a healthcare system like the NHS, the satisfaction of the public should be the sole criteria for judgement.
Local search and rescue teams in the United States
Authors: Denver Megan , Perez Jaime , Aguirre B.E. 
Published: September 2007

PurposeThe purpose of this paper is to provide background information on a rarely studied response capability of communities across the USA, local, mostly volunteer search and rescue (SAR) teams.Design/methodology/approachInformation on local teams was collected from January 2005 until February 2006 through internet searches, online SAR organization lists, and by e‐mailing a survey to local teams. A smaller, previously used database was used to verify the final list of teams and 57 new teams were added in this manner. An SPSS database was created using all the fields collated from the survey.FindingsIt was found that there are 1,150 teams in the USA, which range from one team per State to 79 teams in California. Local SAR teams had a quicker response time than federal teams, while maintaining better equipment and training than emergent volunteers. These teams, unlike the federally funded US&R teams, rely mostly on donations and community fundraisers to continue operating.Research limitations/implicationsMissing data were the most consistent problem faced. Web sites, web links and e‐mail addresses often had expired or did not contain the right information, some teams existed without having a web site (and therefore were not included in the database); also response to the e‐mail survey was low.Practical implicationsIntegrating interested local SAR teams into official multi‐organizational disaster and emergency responses could provide valuable additional resources to emergency and incident managers, would allow for better funding for local SAR, and could facilitate recognition to these often overlooked teams.Originality/valueThis paper provides preliminary information on local SAR teams in the USA.
Planning to rescue Kuwait's oil wells: an environmental issue
Authors: Mohamed Al‐Damkhi Ali 
Published: September 2007

PurposeThis paper seeks to review the reasons for which Saddam's regime intended to destroy and eliminate Kuwait's entire oil infrastructure before and after the Iraqi invasion of Kuwait. The underestimation of oil wells that would be torched by Iraqi forces is also discussed in this paper.Design/methodology/approachTo approach the scope of this paper, the intentions and the practical evidence of such sabotage are pointed out. Efforts to rescue Kuwait's oil wells in addition to planning for the expected catastrophe are highlighted. The plausible reasons that made such underestimation unclear are elaborated.FindingsThe instructions included in the Iraqi documents showed undoubtedly that the sabotage operation was not a random last‐minute attempt to destroy the oil wells, but it was a carefully supervised and well planned endeavor to completely destroy Kuwait's oil infrastructure. Owing to those efforts and planning, more than 100 oil wells were rescued throughout Kuwait. Due to such underestimation Kuwait suffered severe losses both to its oil industry and to its ecological system.Research limitations/implicationsSince the reasons for the lower estimates of oil wells, torched by Iraqi troops, to a maximum of 100‐150 wells were unclear, this paper attributes Kuwait's economic losses and environmental degradation to such underestimation and suggests more investigations on this issue.Practical implicationsKuwait's catastrophe brought the attention to environmental concerns that should receive immediate consideration, while the scorched‐earth tactic applied in Kuwait and the resulting environmental disaster led to a positive reaction by the international community and spawned a new environmental treaty at the regional level.Originality/valueThis is the first paper that addresses the underestimation of Kuwait's oil disaster. The conflagration in Kuwait demonstrated the danger in conducting large‐scale modern combat in an environmentally fragile area, and shows how exposed all oil‐producing nations are to this type of environmental and economic disaster in the future.
Resilience of traditional societies in facing natural hazards
Authors: Gaillard Jean‐Christophe 
Published: September 2007

PurposeThis article sets out to address the response of traditional societies in facing natural hazards through the lens of the concept of resilience.Design/methodology/approachThis paper considers that resilient societies are those able to overcome the damage caused by the occurrence of natural hazards, either through maintaining their pre‐disaster social fabric, or through accepting marginal or larger change in order to survive. The discussion is based on a review of the corpus of case studies available in the literature.FindingsThe present article suggests that the capacity of resilience of traditional societies and the concurrent degree of cultural change rely on four factors, namely: the nature of the hazard, the pre‐disaster socio‐cultural context and capacity of resilience of the community, the geographical setting, and the rehabilitation policy set up by the authorities. These factors significantly vary in time and space, from one disaster to another.Practical implicationsIt is important to perceive local variations of the foregoing factors to better anticipate the capability of traditional societies to overcome the damage caused by the occurrence of natural hazards and therefore predict eventual cultural change.Originality/valueThis article takes off from the previous vulnerability‐driven literature by emphasizing the resilience of traditional societies.
A response model for the public relations management of a critical incident
Authors: Gillingham David , Noizet Jeremie 
Published: September 2007

PurposeThis paper seeks to propose a simple four‐element model for how organisations should manage their public relations when they are faced with a critical incident.Design/methodology/approachThe article brings together findings from previous research to construct a four‐element model. Five short case studies are then used to illustrate how the four elements contribute to the management of a critical incident.FindingsOrganisations need to follow four elements for their public relations when they are facing a critical incident. These four elements are: think of the public and the media; act fast; be straight; and, show concern and compassion.Practical implicationsThose organisations that used the four elements of the public relations process appear to have gained not only from the short‐term benefits of managing the incidents but also from a long‐term effect on their corporate reputations.Originality/valueThis paper is of value to senior managers and public relations professionals in that it provides a simple four‐element model for positively managing public relations in a critical incident.
Non‐profit response to catastrophic disasters
Authors: Kapucu Naim 
Published: September 2007

PurposeThis article aims to examine the role of non‐profit organizations in response to catastrophic disasters.Design/methodology/approachThe study uses the context of the September 11, 2001 attacks on the World Trade Center in New York City to study the emergence of public non‐profit networks in response to an actual event. The case study utilizes the data from content analyses from news reports in The New York Times; situation reports from the FEMA; interviews with public and non‐profit managers; and archival documents.FindingsThe findings of the study emphasize the importance of well‐coordinated collaboration between the public and non‐profit sector organizations in effective disaster response operations. This type of networks constitutes a field of substantial interest to democratic societies that are seeking to manage problems of public service delivery with innovative means at reasonable cost.Originality/valueIts theoretical framework draws upon the literature in interorganizational networks and social capital. The research applies this framework to study the relationships that emerged among public and non‐profit organizations following the World Trade Center disaster on September 11, 2001 in New York City.