bluuebunny/crossref_metadata_2025_split huggingface dataset:
Individual learning accounts: a strategy for lifelong learning?
Authors: Renkema Albert 
Published: September 2006

PurposeSince the end of the previous century social partners in different branches of industry have laid down measures to stimulate individual learning and competence development of workers in collective labour agreements. Special attention is given to stimulating learning demand among traditional non‐participants to lifelong learning, such as lower educated and older employees. The paper examines one such measure, the individual learning account (ILA).Design/methodology/approachThis paper is based on a quasi‐experimental study, in which we evaluate the impact of ILA on learning intention and work floor learning culture is evaluated. The study focuses on lower educated employees in two sectors of employment: the elderly care sector and SME's in the technical installation (TI) sector. The point of departure is Ajzen'se theory of planned behaviour. In this study, we attempt to examine the effects of ILAs on intention to engage in learning activities and behavioural predictors such as attitude, perceived behavioural control and perceived learning culture. A number of authors point out the pivotal influence of supportive learning culture on learning behaviour, in which employer and employees are portrayed as partners. Therefore, for this study the variable perceived dialogical learning culture was constructed.FindingsDifferences were found in the effect of ILA on learning intention and perceived learning culture between both sectors. Especially, in TI companies ILA had significant effect on the learning intention of older employees and employees working in level three functions.Originality/valueThe paper assesses ILAs.
The region's intellectual capital benchmarking system: enabling economic growth through evaluation
Authors: Martins Rodriguez Blanca , María Viedma Martí José 
Published: September 2006

PurposeThe global knowledge economy has put the focus on the regional aspects of economic growth. It has also shifted development perspectives from output to input factors as production has become more knowledge‐based. Researchers have sought a better understanding of how firms, universities and government institutions deploy their core resources and competencies and interact to accrue economic growth. The “Region's intellectual capital benchmarking system” (RICBS) is a strategic assessment methodology designed to tackle these issues. It also aims to avoid potential lock‐ins and other institutional inefficacies that have proven pernicious, especially to developing countries' economic growth and development prospects.Design/methodology/approachHarvests on national/regional innovation systems theoretical framework and Viedma's methodology to evaluate the microclusters' capacity for competitiveness.FindingsBuilding a region's innovation capacity demands an integrated and comprehensive framework to understand its underpinnings at all three micro, meso and macro levels. It is just as important to fulfill the requirements for its overall effectiveness – i.e. an in‐depth diagnosis of the region's economic, technical and institutional foundations and the key stakeholders committed to a long‐term vision, as well as a systematic and critical evaluation of the whole.Practical implicationsProvides development agencies with a tool for promoting innovation‐based policies and thus a more competitive allocation of resources.Originality/valueAssumes that benchmarking can contribute significantly to grounding the analysis of a region's innovation and competencies building capacity and to allocating resources more effectively within the economy. It also focuses on the potential of an evaluation system to overcome undesirable lock‐ins and path‐dependencies.
A unified methodological approach for the development of knowledge cities
Authors: Ergazakis Kostas , Metaxiotis Kostas , Psarras John , Askounis Dimitris 
Published: September 2006

PurposeThe concept of knowledge cities (KCs) is particularly advantageous for any contemporary city. Many cities globally claim themselves as being already KCs, while other cities have elaborated strategic plans in order to be transformed into KCs. The examination of their approaches reveals that these initiatives are fragmented and there is not a unified and coherent methodological approach. The purpose of this paper is to present the basic elements of a methodological approach for the integrated development of a KC.Design/methodology/approachThe examination and analysis of many cities' approaches, on a previous research work, have permitted one to identify an emerging pattern of successful KCs' main characteristics and features. These characteristics served as the basis in order to develop a methodological approach for the development of a KC.FindingsThe paper presents the basic elements of a methodological approach, named KnowCis (knowledge cities), which consists of five main phases.Research limitations/implicationsThe concept of KCs is very broad and consequently the purpose of the proposed approach is to incorporate all the related aspects. A suggestion for future research is the enhancement of the approach in order to incorporate additional aspects of a city's life.Practical implicationsThe KnowCis approach is a useful tool for any city that intends to be developed as a KC. At this stage there is an ongoing collaboration with a Greek city for its pilot application.Originality/valueThe approach presented in this paper is unified and it can be easily adapted in order to comply with the particular characteristics of each city.
Singapore in transition: from technology to culture hub
Authors: Wong Caroline Y.L. , Millar Carla C.J.M. , Ju Choi Chong 
Published: September 2006

PurposeThis paper aims to present an approach to the knowledge‐based economy that focuses on the developmental synergies between technology (especially information and communication technologies), culture and place (hub) as expressed in the innovative milieu of the inner city.Design/methodology/approachThis paper draws on research in city and urban planning, which emphasizes the importance of quality of a place, location or city and the more intentional emphasis given to development of human and cultural resources, which are conducive to innovation, learning, creativity and change in a knowledge‐based economy.FindingsSingapore is chosen as a case study of analysis for a knowledge‐based economy in transition because of its developmental approach and strategic shift from one focused on technology‐intensive sectors to one focused on high knowledge‐intensive companies and towards a free‐spirited dynamic creative hub in the making. It displays many characteristics typical of a knowledge‐based economy in which people, their ideas and capabilities are the key sources of wealth and opportunities.Practical implicationsThe paper observes a missing link in the transition from technology to knowledge to culture hub, which might have implications for Singapore's effort towards establishing itself as a cultural industries metropolis, a renaissance city using culture to re‐position its international image as a global city for the arts.Originality/valueThe originality and value of the paper lie in this analysis, which makes one conclude that, although Singapore's developmental model had created benefits in many ways, it had also negatively constrained its development, particularly in the area of knowledge creation and application to entrepreneurship, innovation and creativity.
The future center as an urban innovation engine
Authors: Dvir Ron , Schwartzberg Yael , Avni Haya , Webb Carol , Lettice Fiona 
Published: September 2006

PurposeThe purpose of this article is to describe a future center as an urban innovation engine for the knowledge city, to understand the success factors of a future center and how this success can be replicated systematically in the implementation and development of future centers in the future.Design/methodology/approachNine future centers were visited and a longitudinal action research‐based case study was conducted at the regional Be'er Sheva PISGA Future Center in Israel, within the educational domain.FindingsThere are 13 conceptual building‐blocks for a future center and the unifying principle is conversations. The PISGA future center put the concept of a future center into action and was guided by six operating principles: values, experiment and learning, organizational structure, partnerships, physical space, and virtual space. They were able to initiate ten new educational projects within the first two years of operation. A conceptual model of a regional future center was developed and tested on the PISGA case, defining the five key ingredients as community conversations, future images, an innovation lab, a knowledge and intelligence center and implementation projects.Research limitations/implicationsAfter two years of testing the findings, only intermediate results are available. Further research is needed to develop and test the concepts and model further.Practical implicationsThis paper provides building‐blocks and a generic model that can be used by the creators of next generation future centers.Originality/valueThis paper provides the first generic building‐blocks and the first generic implementation and operational model for a future center.
Performance measurement systems: successes, failures and future – a review
Authors: Paranjape Bhagyashree , Rossiter Margaret , Pantano Victor 
Published: September 2006

PurposeThe purpose of this paper is to evaluate Balanced Scorecard by listing claims made by its authors and counterclaims made by other scholars/authors; to justify further research for answering the question “how to measure” in a broad manner; and to justify further research in “dynamic performance measurement systems for global organisations”.Design/methodology/approachBy referencing relevant literature, this paper first evaluates Balanced Scorecard. In its second part, the problems associated with designing and implementing performance measures are listed and lack of research in dynamic performance measurement systems for global organisations is brought to attention. The third part emphasises the need for further research to address the issues mentioned in part two.FindingsThe literature reveals that Balanced Scorecard still prevails as the dominant performance measurement system. Successful implementations, however, are much less prevalent and translating Balanced Scorecard to concrete action is still a problematic area.Research limitations/implicationsA vast, multidisciplinary volume of literature is available on performance measurement. This review has referenced mostly recent (2000‐2005) literature.Practical implicationsThis review provides a reference for academics/practitioners by listing and organising major claims made by authors of Balanced Scorecard and counterclaims made by other authors/scholars. This review also brings to notice the difficulties associated with designing and implementing measures, identifying opportunities for ongoing research.Originality/valueThis paper forms the basis for a new research direction that considers global organisations and explores the design of a dynamic performance measurement system that operates within an integrated framework of business processes.
Assurance of performance
Authors: Chambers Andrew 
Published: September 2006

PurposeThe purpose of this paper is to explore the development of the practice and understanding of audit assurance.Design/methodology/approachA broad approach is taken, embracing the audit of financial statements, internal auditing and other forms of assurance. The paper endeavours to place this subject within the context of the philosophy of auditing. The paper addresses, and seeks to explain, the need for assurance in contemporary society, how assurance is achieved and the forms in which assurance is given. Finally, the future and the central, even enhanced, role that assurance is likely to play going forward are looked at.FindingsThe paper suggests several drivers behind the need for assurance in contemporary society, including systems complexity, ethical laxity, enhanced risks and the accountability obligation. The indicators are that the imperative for assurance will grow rather than diminish into the future, and that “fuzzy auditing” will assume a larger role.Research limitations/implicationsBeing conceptual rather than empirical, this paper makes observations and assertions, the latter in particular being amenable to further research, especially of an empirical nature.Practical implicationsThere are many practical implications arising from this study. Amongst these are the form “the assurance profession” is likely to take in the future, the need to redefine approaches to assurance engagement and audit standards, the need for greater flexibility in defining what is capable of being audited, and the future form of assurance reports.Originality/valueThis paper is of value in that it explores and discusses developments and challenges in the provision of assurance services, in the context of both internal and external auditing.
The interaction between accruals management and financial engineering with special purpose entities
Authors: Matoussi Hamadi , Chakib Kolsi Mohamed 
Published: September 2006

PurposeIn response to recent financial corporate scandals, this study aims to provide a helpful understanding for investors and accounting regulators on how firms manage their reported earnings. This leads to a better firm valuation by financial intermediaries and more useful accounting standards.Design/methodology/approachEstimating discretionary accruals and opportunistic special purpose entities and using a simultaneous equation approach, the aim is to check how managers trade off between such tools of earnings management. Based on real earnings manipulation and accruals management of earnings, the goal is to understand if such tools are used simultaneously or as substitute by firms.FindingsAfter controlling for each cost determinants of such earnings management tool, firms use discretionary accruals and financial engineering with special purpose entities as substitutes. Additional analyses show that managers use such tools in a sequential process. Indeed, they first use special purpose entities during the course of the year but they manipulate discretionary accruals especially at the end of the year.Research limitations/implicationsDespite sensitivity checks, measurement error in discretionary accruals proxy and opportunistic SPE estimation model remains an alternative explanation for the results. The sample size and the lack of accurate information about the size of special purpose entities may limit the extent of the findings.Practical implicationsIt is a very useful tool for regulators when they plan to disclose new accounting standards. For investors, this study can help them in assessing the firm's value more accurately for investing and financing purposes.Originality/valueProviding a new methodology and new models to detect pervasive earnings management strategies adopted by firms.
Business succession planning: a review of the evidence
Authors: Ip Barry , Jacobs Gabriel 
Published: September 2006

PurposeThis article aims to review business and academic literature on the topic of business succession planning (BSP). The purpose is to allow the vast quantity of evidence and opinion to be contextualised, and enable a better understanding of the key themes within BSP, particularly with respect to small, family‐owned businesses.Design/methodology/approachAn extensive literature search of business magazines, journal databases, textbooks, and relevant reports and citations was carried out. A categorisation of the evidence, involving over 400 articles, allowed informed discussions on the key themes surrounding BSP.FindingsKey findings include family succession, legal, financial, and fiscal components, barriers against implementation, and methods for managing the process. A detailed summary of these and other topics is given, which together constitute the critical themes which should be borne in mind by businesses facing BSP.Research limitations/implicationsThe main weakness of this paper is the lack of theoretical development. However, the findings prompt key areas for future research, and help to contextualise the topic for any potential new developments in succession planning.Practical implicationsDespite the need for further scientific and validated studies, businesses are urged to devote sufficient resources and attention towards succession to promote long‐term survival and prosperity.Originality/valueThis paper allows researchers and business practitioners to obtain a wholesome reflection on the key themes within BSP, which are often exacerbated by the sheer volume of diverse opinion. The value of this paper is that it amalgamates the available evidence and offers a detailed, informed insight into the current state of research and practice in business succession.
The internal predictors of business performance in small firms
Authors: Wood Emma H. 
Published: September 2006

PurposeIn order to provide a deeper understanding of small business performance the study aims to analyse data from a national survey into small firms in the events sector.Design/methodology/approachThe analysis used logistic regression to determine a model which best predicts the performance of these firms. The data used were part of a larger scale and previously published survey into the business activities of small events firms in the UK. The resulting model identifies those organisational variables which greatly influence performance as well as identifying the business activities which have little or no effect on performance.FindingsThe greater influencing factors were found to be related to the age of the business, the variety of promotional methods used and the sources of finance employed. The more significant factors appeared to be those of a shorter term more operational nature whereas those factors having little effect were those that related more closely to areas of strategic planning.Practical implicationsThe findings suggest that small firms in the event sector are likely to perform better if they use a variety of promotional methods, make use of quality tools, and use grants rather than family and friends for funding. The use of marketing planning and research and investment in training is unlikely to improve performance, although this may be only in the short term.Originality/valueThe paper highlights the areas of business operations which can significantly affect performance and is, therefore, of practical use for smaller firms operating in this industry. The analysis also uncovers aspects where further research is required if a more comprehensive understanding of small firm performance determinants is to be gained.
Key determinants of small companies' pension scheme adoption
Authors: Gough Orla 
Published: September 2006

PurposeThe aim of this paper is to provide a better understanding of the motivating and hindering factors to setting up sponsored occupational pension schemes in small companies.Design/methodology/approachThe study is conducted in two stages: the first stage is a qualitative study consisting of eight focus groups and the second stage is a quantitative investigation comprising a postal survey of 108 respondents. The themes that guided the focus groups were developed through a review of existing literature. Those that informed the survey design emerged from the focus group findings.FindingsThe findings suggest that the decision to adopt a pension although triggered by a number of factors cannot be divorced from the context of operation of the firm, the market environment, the stage of the company's life cycle, and the general economic conditions. The other important contextual issue that influences the decision is the management's future objectives for the firm and the management style of the owner or owners.Research limitations/implicationsThe limitations of this study are the over representation of certain industrial sectors in the sample from which the focus groups were formed, and the rate of response (38.6 per cent) to the survey.Originality/valueThe paper provides useful information on the factors affecting the setting up sponsored occupational pension schemes in small companies.
Critical issues in corporate real estate
Authors: Musil Thomas A. 
Published: September 2006

PurposeCommunity impacts resulting from corporate facility new development, expansion, renovation, merger, consolidation, closure and disposition activities are under greater scrutiny by public officials, citizen, and special interest groups. The paper reports public sector views on municipal structure, most desired industries, community advantages, use of cost benefit studies and the methods used to evaluate development impacts.Design/methodology/approachThe research presented is based on a national survey of US economic development officials and their methods for measuring project impacts and determining public costs and benefits associated with economic development projects.FindingsThe research found that the public sector emphasized community advantages that were abstract and hard to measure in response to the corporate need for hard data on facility and development costs. About 30 percent of the public administrators surveyed never or rarely used any measures to determine community impacts associated with facility development. The most common impact measures used were individual experience, public meetings, tax impacts, amount of private investment, and local planning goals. Infrastructure costs, environmental quality issues, traffic and public services were the most important cost areas.Research limitations/implicationsEvery corporate real estate project has unique characteristics and accordingly, community impacts vary. This research presents an overview of the analysis methods used or not used by public development officials. The corporate decision maker must learn to recognize needs and opportunities for additional data collection that will make a case for facility project support.Practical implicationsUnderstanding the public sector impact analysis perspective is important because it enables corporate real estate decision makers to understand key issues, frame and present projects to citizens, identify research gaps and negotiate greater subsidies, and fair terms in development and performance agreements.Originality/valueSurprisingly, very little research exists in this area. The survey data indicate limited use of impact measures and methods. Future research into this area should investigate why impact analysis measures are not extensively used and how standard measures could be used to evaluate social, environmental and economic impacts.