bluuebunny/crossref_metadata_2025_split huggingface dataset:
The new generation: characteristics and motivations of BME graduate entrepreneurs
Authors: Hussain Javed G. , Scott Jonathan M. , Hannon Paul D. 
Published: September 2008

PurposeThe purpose of this paper is to profile the characteristics and entrepreneurial motivations of graduate entrepreneurs from black and minority ethnic (BME) communities.Design/methodology/approachTo gather the data, the authors interviewed selected individuals from within the BME community (including current students and graduates from various universities, predominantly in the West Midlands, UK), analysed the transcripts and compared the findings with the review of literature.FindingsEvidence suggests that BME graduate entrepreneurs were diverse in terms of their characteristics: size, gender, ethnicity and when they started the business. Almost all interviewees had worked for someone before they started their business. The two most compelling motivations for start up were “being your own boss”, especially for Indians and Bangladeshis; and making more money (31 per cent), in particular for African Caribbeans. Over half of interviewees started a business in a sector in which they had prior experience, knowledge or skills. Two thirds of interviewees obtained advice from family and friends, while just over a third had completed any kind of training or course.Research limitations/implicationsThe sample of BME graduate entrepreneurs in this study was both small and selective. It was not statistically significant, nor did it represent a random selection of the BME graduate entrepreneurs in the UK or the respective population mix. Hence, there is a need for a larger scale study and the inclusion of a white control group.Originality/valueThis study provides an insight into characteristics and entrepreneurial motivations of BME graduate entrepreneurs. Though the results of this study are indicative, there is a compelling case for further research into this relatively unexplored group.
Synthesis of new disperse azo dyes based on oxopyridine core
Authors: Shams H.Z. , Helal M.H. , Samir I.M. , Mohareb R.M. 
Published: September 2008

PurposeThe purpose of this paper is to evaluate the dyeing performance of newly designed and synthesised azo dye systems based on polyfunctionally substituted oxopyridine core for improved dyeing when applied to synthetic fibres.Design/methodology/approachFor improved dyeing qualities, various azo dye systems were synthesised based on polyfunctionally substituted oxopyridine core as the coupling component. The heterocyclic moiety was coupled with diazotized aromatic amines or diazotized tetrahydrobenzothiophenes to afford the respective azo or hydrazono systems. Other counterparts were obtained via treatment with different reagents. The structure of the novel systems was elucidated based on elemental analysis and spectral data. Dyeing performance, electronic spectra and optical properties were characterised based on UV and K/S measurements. Fastness properties were also evaluated.FindingsThe novel systems were designed so that the functionalities located on the heterocyclic core afforded structure modification that led not only to good dispersion but also to improved adherence on the fibre. The sites of location led to construction of a resonating system with higher electron mobility and higher absorption maxima.Research limitations/implicationsThe azo dyes, used in the present context were synthesised via a step‐wise pathway leading to different systems of dyes. In addition, the variations in substituents and sites of location on the heterocyclic core could also be studied.Practical implicationsThe novel azo dye systems based on polyfunctionally substituted oxopyridine core provide a simple practical access to a series of azo dyes with improved dyeing properties. The availability of starting materials, the simplicity and efficiency for production in good yields and high‐purity can lead to valuable achievements for commercial production.Originality/valueThe designed and synthesised azo dye systems could find numerous applications as disperse dyes in the fields of dyeing, printing and surface coating. Moreover, the systems could find applications as reactive dyes for wool, silk and cellulosic fibres.
Progressing the definition of “e‐book”
Authors: Vassiliou Magda , Rowley Jennifer 
Published: September 2008

PurposeThis paper aims to propose a definition for the concept “e‐book” on the basis of an analysis of existing definitions. The e‐book marketplace is growing rapidly and the potential impact of e‐books on publishers, librarian and users is increasing in significance. Yet, there is agreement that despite a few widely accepted definitions there is no consensus on the definition of the term e‐book, and, further that consensus on the definition would be beneficial for both researchers and practitioners.Design/methodology/approachThis paper starts with a brief overview of the developments in e‐books, covering technologies, marketplaces, and the attractions and challenges associated with e‐books for users and libraries. It then reports on a content analysis of existing definitions of e‐book. A collection of definitions was compiled through an exhaustive literature review. Content analysis was performed to identify the frequency of occurrence of key words and phrases across these definitions.FindingsThere is a consensus that definitions of e‐book should include reference to: the digital or electronic nature of e‐books, analogy to printed book, some indication of the content of e‐books, and some allusion to e‐book technologies. We propose a two‐part definition that embraces these themes, but also reflects the in‐use features of the e‐book. Conclusions and recommendations make proposals for further discussion on the concept of e‐book and, more widely, into the publication, acquisition and use of e‐books.Originality/valueIn the rapidly developing e‐book marketplace it is essential to have agreement on the definition of e‐book, and furthermore, such a definition needs to reflect both the persistent characteristics of e‐books, and their dynamic and developing nature.
Implementation of an innovative RFID application in libraries
Authors: Yu Shien‐Chiang 
Published: September 2008

PurposeThis paper aims to considers how to extend RFID applications given the limited funds and budgets in libraries. RFID can replace barcodes and magnetic strips for security control and collections management.Design/methodology/approachThis study describes the Shih‐Hsin University Library UHF RFID system which uses long distance induction to assist in three innovative applications. The three applications are regional seeking and positioning for collections in mis‐shelves or collections loss in library, statistics calculation in usage frequency and length of book reading, and instant library guiding service. This research explains the implementation of the tag frequency, the construction of the multi‐transceiver and existing TCP/IP network appliances.FindingsThe application not only estimates benefits in advance and lower the risk of failure setups, but it also provides innovative library services.Originality/valueThis study discusses issues and possible solutions in the process of implementing RFID applications for three innovative applications in library services.
A university library laptop lending service: an analysis using two student surveys
Authors: Lei Hsieh Ma , Holden Hugh 
Published: September 2008

PurposeThis paper aims to report on a study of an academic library's wireless laptop lending service. The authors believed that the unexpectedly low usage level of the Monmouth University Library's Laptop Lending Service (LLS) could best be understood by engaging the intended users of the LLS, that is, the students of Monmouth University, a small university in New Jersey. A formal, systematic survey would provide substantive data that would help the Library to evaluate this service and determine how well it meets the needs and expectations of students and answer the question, “Is it sufficient to provide wireless access?”Design/methodology/approachThe open source application PHP Surveyor was used to construct two web‐based surveys which were conducted two years apart (2005 and 2007). An invitation to participate in the survey was emailed to all registered students. Follow‐up emails attended both surveys.FindingsAmong other things, it was learned that the fact that a large majority of the students believe that an LLS is a valuable service may not, in itself, assure a high level of usage. But also, a high level of personal laptop ownership among students does not necessarily lead to low demand for the service.Practical implicationsThe useful information and ideas that we gained from these surveys could benefit libraries that are planning to implement laptop services, or wish to assess their existing services.Originality/valueFew research studies on library laptop services have focused on the students' perspective. This study does that, but also, uniquely, made it possible to juxtapose results from various similar studies of students and a survey of academic librarians.
Contextual elements and conceptual components of information visibility on the web
Authors: Mansourian Yazdan 
Published: September 2008

PurposeThis paper aims to report the result of follow‐up research on end‐users' conceptions of information visibility on the web and their conceptualizations of success and failure in web searching.Design/methodology/approachThe data were collected by a questionnaire followed by a brief interview with the participants. The questionnaire was developed based on the information visibility model suggested by the author in the original study. Fifty‐two library and information sciences students from Tarbiat Mollem University (TMU) and Iran University of Medical Sciences (IUMS) in Tehran took part in the study.FindingsThe model of information visibility can enable web users to gain a better understanding of their information seeking (IS) outcomes and it can assist them to improve their information literacy skills. The model can provide a theoretical framework to investigate web users' IS behavior and can be used as a diagnostic tool to explore the contextual and conceptual elements affecting the visibility of information for end‐users.Research limitations/implicationsThe paper suggests a visibility learning diary (VLD), which might be useful to measure the efficiency of information literacy training courses.Originality/valueThe contextual and conceptual approach of the paper provides a deeper insight into the issue of information visibility, which has received little attention by IS and information retrieval researchers until now.
Stock option disclosures of directors: where transparency can mask secrecy
Authors: Nelson Jodie , Percy Majella 
Published: September 2008

PurposeThe paper's aim is to investigate the stock option disclosures of directors and the five most highly remunerated officers in the directors' report of Australian companies for the years 2000 and 2002 and the choice to position these disclosures in the notes to the financial statements as opposed to the directors' report.Design/methodology/approachThe study examines the compliance with mandatory disclosures for stock options for companies in the top 400 and also ascertains if there is consistent compliance across all required categories, including sensitive disclosures.FindingsAlthough compliance is high for most of the required stock option disclosures, 43 of the 153 firms in the sample did not disclose the amount (value) of the options issued. Another 27 of the companies disclosed a “Nil” value for the value of options issued. Most of the companies disclosed the information in the directors' report, with larger companies and companies in the finance industry more likely to disclose in the notes to the financial statements, where the information is less visible.Originality/valueThe results indicate that companies were secretive about the most sensitive of the required disclosures, the amount (value) of the options issued. Regulators and researchers need to be cautious in conducting compliance studies as although companies appear to be transparent in their disclosures about stock options for directors, closer examination reveals secrecy about sensitive components of the required disclosures.
Qualis? From theory to practice
Authors: Barnham Chris 
Published: September 2008

PurposeThe conventional distinction between quantitative and qualitative research is constructed around a familiar dichotomy. Within it, the former is construed as more “factual” and “objective” and it is contrasted with the more interpretative approaches of qualitative research. The latter, in this account, is enlisted to enhance understanding of the consumer even if it is considered inherently less reliable and less “valid” in nature. The purpose of this paper is to challenge this familiar distinction and propose a more fundamental one in its place.Design/methodology/approachQualitative research is conventionally understood within a framework delineated by modern psychology. The task of qualitative research within this model is to understand the motivations of consumers and to provide explanations that are deeper and less “on the surface” than those elicited by quantitative methods. Such a perspective on qualitative research ignores the fact, however, that the distinctions which exist between the two methodologies are much more profound. We need to look at the underlying philosophical foundations of the two approaches and recognise that they can be distinguished at a more critical level. This paper will argue that they can be understood with much greater clarity in terms of how subjects and predicates are related to each other.FindingsThis reframing of the theoretical assumptions of qualitative research would lead, one might expect, to a radical reinterpretation of qualitative research. This paper goes on to demonstrate, however, that, paradoxically, this is not the case. What will be demonstrated is that some of the more important methodologies developed in qualitative research correspond precisely with the new theoretical model that is being put forward. As such, they tend to confirm the fundamental assumptions of the subject/predicate model proposed.Originality/valueThe value of this paper is to encourage greater theoretical perspective on the nature of qualitative research and its methodologies.
US DOL regulations may challenge private investment funds
Authors: Carleen Donald P. , Ross Jeffrey 
Published: September 2008

PurposeThe purpose of this paper is to analyze recent regulations and proposed regulations issued by the US Department of Labor (DOL) that relate to the reporting of compensation paid to service providers to employee benefit plans.Design/methodology/approachThe paper reviews the statutory provisions of the Employee Retirement Income Security Act of 1974, as amended (ERISA), applicable DOL regulations as available in the Federal Register and certain public comments and a DOL FAQs document regarding the applicable regulations available on the DOL's web site. The paper also relies on observations of common market practice based on actual experience.FindingsRecent DOL regulations – in particular those related to Form 5500 reporting and the “Necessary Services Exemption” – may significantly affect the reporting obligations of certain private investment fund sponsors with respect to their employee benefit plan investors. It shows that, although the scope of these regulations is understandable in the context of participant‐directed defined contribution plans, they may be less so in the context of defined benefit plans, which invest more frequently in private investment funds. There are some potential exceptions, on which private investment fund sponsors may be able to rely. Achieving compliance with the rules as drafted, however, may be time‐consuming and costly.Practical implicationsPrivate investment fund sponsors may wish to begin looking at their compensation and service provider arrangements in light of these regulations and consider how best to respond.Originality/valueThe paper contains two experienced ERISA practitioners' analysis of recent regulations on which relatively few stakeholders have seemed to focus to date.
FIN 48: headaches for hedge fund tax compliance function
Authors: Lorence Roger D. 
Published: September 2008

PurposeThe purpose of this paper is to explain some tax management complications for onshore and offshore hedge funds posed by US FIN 48, Uncertain Tax Positions, and to emphasize the hedge fund manager's responsibility for careful tax planning and compliance.Design/methodology/approachThe paper discusses a hedge fund's objective to deliver tax‐efficient results to investors, explains the background of FIN 48, and illustrates five types of situations in which conservative auditors following FIN 48 may raise “red flags.”FindingsWith the advent of FIN 48's standards careful tax planning and compliance are more important than ever for a hedge fund. Significant complications may arise from unwise, tardy, or missed tax elections; filing an IRS Form 8275, Disclosure Statement, stating that a fund is using a method of accounting contrary to IRS regulations; or having a business construed for US tax purposes as a finance company operating in the USA. Hedge fund managers need to know the rules concerning interest expense exceeding interest income and expenses paid by investors in a fund of funds.Originality/valueThe paper provides practical guidance from an experienced securities and hedge fund lawyer.
Ruling creates uncertainty under Section 13(d)
Authors: McGuiness William , Simmons Peter L. , Schwenkel Robert C. , Sorkin John E. 
Published: September 2008

PurposeThe purpose of this paper is to explain the implications of a June 11, 2008 decision by the US District Court for the Southern District of New York in CSX Corp. v. The Children's Investment Fund Management (UK) LLP concerning beneficial ownership and reporting obligations under Section 13(d) of the Securities Exchange Act of 1934 for long parties to cash‐settled total return equity swaps.Design/methodology/approachThe paper summarizes the decision, discusses the court's analysis as written by Judge Lewis A. Kaplan, notes the court's limitation of its ruling to the facts of the case, explains why two funds that “compare notes” may be considered a group, discusses the permanent injunction against the defendants enjoining them from future violations of Section 13(d), and analyzes the implications of the judge's decision.FindingsA new decision by the federal district court in New York creates uncertainty regarding whether the long party to a cash‐settled total return equity swap will be deemed to beneficially own the publicly traded reference security for purposes of Section 13(d) of the Securities Exchange Act of 1934. Holders of cash‐settled total return swaps have historically relied on the absence of the legal right to vote or dispose of the reference security as a basis not to file a 13D with respect to the shares referenced in those swap contracts. The new decision casts doubt on that reasoning, and finds that an investor that consciously structured its swap contracts to try to end‐run its otherwise applicable reporting obligations was deemed to beneficially own the shares subject to the swaps, and accordingly had violated Section 13(d) by failing to file a Schedule 13D in the required time.Practical implicationsThe ruling is important for financial institutions and investors who deal in derivatives such as equity swaps and who must determine whether and when reporting under Section 13(d) is required.Originality/valueThe paper is an analysis and provides guidance by experienced securities lawyers.
PRC domestic fund management companies may now establish operations in Hong Kong
Authors: Teu Vivien 
Published: September 2008

PurposeThe purpose of this paper is to explain the Rules on the Establishment of Operations in Hong Kong by Securities Investment Fund Management Companies, issued pursuant to Supplement 4 to the Closer Economic Partnership Arrangement, under which PRC domestic fund management companies specifically approved by the China Securities Regulatory Commission may establish subsidiaries in Hong Kong to operate relevant businesses.Design/methodology/approachThe paper explains some of the key provisions of the rules relating to the establishment of HK operations, outlines continuing obligations of fund management companies after they have established HK operations, and discusses applicability of the rules to equity participations and the formation of establishments in other jurisdictions.FindingsIn 2007 several fund management companies, approved by the CSRC as qualified domestic institutional investors' issued fund products for overseas investment. Many in the domestic fund management industry hope to set up Hong Kong operations to further their overseas investment initiatives.Practical implicationsThe rules are a significant first step in allowing domestic fund management companies to create global investment management platforms outside the PRC.Originality/valueThe paper offers practical guidance by experienced securities lawyers.
Placing the Japanese retail sector in context: issues for marketers in overseas companies
Authors: Lee Yang‐Im , Trim Peter R.J. 
Published: September 2008

PurposeThe purpose of this paper is to provide insights into the retailing industry in Japan, in order that marketing managers employed by overseas companies contemplating entering the Japanese market are able to devise successful market entry strategies.Design/methodology/approachA literature review, and an analysis and interpretation of several interlinked bodies of knowledge was conducted.FindingsThe retailing sector in Japan is both complex and well established. Managers in Japanese companies understand the necessity to market innovatory products, relate to customer expectations, and establish sustainable business relationships based on trust. The multi‐layered distribution system in Japan dictates the role of each member of the marketing channel and in order to succeed, an overseas company will need to exhibit a high degree of specialization. New market opportunities are evolving and those that enter the market will need to work closely with all their channel partner members and various government representatives.Research limitations/implicationsManagers based in overseas companies will need to undertake research into how Japanese companies produce innovatory products; how they research specific industry sectors; how they organize their marketing intelligence activities; and how they engage in information sharing and exchange.Practical implicationsManagers based in overseas companies will need to develop long‐term mutually oriented, sustainable business relationships with their counterparts in Japanese companies, and this may require a change in organizational culture and the adoption of new business practices.Originality/valueThe paper provides a number of insights into retailing practices in Japan and an overview of the electronics industry.