bluuebunny/crossref_metadata_2025_split huggingface dataset:
Perceptual non‐intrusive speech quality assessment using a self‐organizing map
Authors: Mahdi Abdulhussain E. 
Published: July 2006

PurposeThis paper seeks to propose a new non‐intrusive method for the assessment of speech quality of voice communication systems and evaluate its performance.Design/methodology/approachThe method is based on measuring perception‐based objective auditory distances between the voiced parts of the output speech to appropriately matching references extracted from a pre‐formulated codebook. The codebook is formed by optimally clustering a large number of parametric speech vectors extracted from a database of clean speech records. The auditory distances are then mapped into equivalent subjective mean opinion scores (MOSs). The required clustering and matching processes are achieved by an efficient data‐mining tool known as the self‐organizing map (SOM). The proposed method was examined using a wide range of distortion including speech compression, wireless channel impairments, VoIP channel impairments, and modifications to the signal from features such as AGC.FindingsThe experimental results reported indicate that the proposed method provides a high level of accuracy in predicting the actual subjective quality of the speech. Specifically, the second version of the method, which is based on the use of bark spectrum (BS) analysis, is more accurate in predicting the MOS scores compared with its first and third versions (which are based on BS analysis and mel frequency cepstrum coefficients (MFCC), respectively), and outperforms the ITU‐T PESQ in a large number of test cases, particularly those related to distortion caused by channel impairments and signal level modifications.Research limitations/implicationsIt is believed that the prototype developed of the proposed objective speech quality measure is sufficiently accurate and robust against speaker, utterance and distortion type variations. Nevertheless, there are still possible directions for further improvements and enhancement. In general there are three areas that could be pursued for further improvements: widening the coverage of speaker variations of the system's codebook; formulating and using a perceptual speech model that provides true speaker‐independent representation of speech; and implementing the proposed measure as a stand‐alone system, preferably for real‐time applications.Practical implicationsBeing an output‐based method, the proposed method can be employed for monitoring and assessing telecommunications networks under both live traffic conditions and off‐line evaluation.Originality/valueThe main contribution of this paper is the introduction of a new output‐based, non‐intrusive method for the assessment of speech quality that is sufficiently accurate and robust. To the best of the author's knowledge, no reliable output‐based objective speech quality assessment method has to date been reported or formally recognised.
The impact of organisational culture innovation on the adoption of IS/IT: the case of Libya
Authors: Twati J.M. , Gammack J.G. 
Published: July 2006

PurposeThis study sets out to explore the impact of organisational culture innovation on the adoption of information systems (IS) in Libya's oil and banking sectors.Design/methodology/approachUsing a structured survey questionnaire based on Cameron and Quinn's Organisational Culture Assessments Instrument (OCAI), 400 questionnaires were administered to middle and top management employees in more than 15 government and public organisations in Libya's oil and banking sectors.FindingsThe findings showed that there is a relationship between organisational culture innovations and the adoption of IS. The findings also showed that there are no differences in the organisational culture type between the two sectors covered in this study.Originality/valueThe findings imply that organisational culture innovations are influenced by other factors, which are worthy of investigation. The future implications of this research are also discussed.
IT innovation adoption in the government sector: identifying the critical success factors
Authors: Kamal M.M. 
Published: July 2006

PurposeThis paper aims to acquire underlying knowledge of how IT is adopted in private sector organisations and further explore what factors impact its adoption (optimistically and pessimistically).Design/methodology/approachAn interpretive and qualitative multiple case study approach was selected to test and validate the conceptual model empirically. The selection of the interpretivism viewpoint in the context of this research is to understand how government organisations adopt new technologies and support their decisions and actions. The interpretive research methodology is related to data gathering and generating solid descriptions and interpretations and further allows theory building. Through a multiple case study strategy, factors influencing EAI adoption in the government sector are investigated. In doing so, various data collection methods such as interviews, documentation, and observation are adopted.FindingsThe author identified 42 critical success factors (CSF) for IT innovation adoption. These factors provide sufficient understanding of their importance when adopting an innovation (technology). The author exploits these factors further when developing a conceptual EAI adoption model and also presents a taxonomy of the IT innovation adoption process. This taxonomy is an eight‐stage adoption process based on studying 11 IT adoption models. Simply acquiring or adopting a technology is not sufficient – in order to obtain the anticipated benefits, IT must be deployed and used appropriately by the organisation and its intended users. However, this taxonomy would further assist in identifying factors affecting IT innovation adoption at each stage of the adoption process.Originality/valueThe proposed conceptual IT innovation adoption model is a contribution to theory. This model presents a detailed list of factors that impact IT adoption in government sector organisations. The author conjectures that each factor within this model signifies its importance and must be considered by organisations while adopting innovation (technology). The taxonomy of the IT innovation adoption process is another contribution. This taxonomy is developed by studying 11 IT adoption models as presented in this paper. This taxonomy identifies the pre‐adoption and post‐adoption stages of an adoption process. Further in this taxonomy, the author identifies stages where the organisation is impacted, i.e. the pre‐adoption stage and post‐adoption, where individual adopters are impacted.
Linking environmental activity and environmental disclosure in an organisational change framework
Authors: Tilt Carol Ann 
Published: July 2006

PurposeOver the past decades, a plethora of papers have been written describing organisations' reaction to pressure on them to change their practices regarding the natural environment. These papers can broadly be classified into two groups, those research papers interested in organisations' activities and strategies to deal with environmental issues, and those concerned with the external reporting or disclosure of information regarding organisations' effects on the environment. What appears to be missing in this research is very much detailed analysis of the link between these two areas. This paper aims to address this issue.Design/methodology/approachThis paper, while calling for empirical work to be carried out to investigate this link further, discusses the assumptions made about this link in previous research and then theorises what our expectations for this link might look like given our current knowledge of reporting practices, and the abundance of reporting frameworks and guidelines that currently exist.FindingsThe paper augments a model developed by Gray et al. in 1995 that suggests a hierarchy of responses to environmental pressures, within the context of organisational change. The augmentation adds an accounting element to the model by considering the reporting that organizations may undertake depending on their location in the change process.Research limitations/implicationsThe model provides a basis for investigation of the link between organisational change as a result of environmental pressures, and reporting. The paper suggests a number of future research projects, using the model as a basis for empirical investigations.Originality/valueThis paper extends an existing model to produce a comprehensive framework that provides a basis for further investigation of the relationship between accounting (albeit a broad definition of accounting to include environmental reporting) and organisational change.
Rethinking creativity in the accounting profession: to be professional and creative
Authors: Al‐Beraidi Abdullah , Rickards Tudor 
Published: July 2006

PurposeThe purpose of this research is to investigate creativity within the context of a more regulated accounting functional area (audit and tax) and a less regulated non‐accounting functional area (consulting). Accordingly, this research aims at developing insights into how current cultural assumptions may have to change, if professional challenges requiring more creative behaviours are to be successfully addressed.Design/methodology/approachSix literature‐derived hypotheses were formulated to be quantitatively tested using a self‐report inventory.FindingsThe findings showed that the less regulated functional area reported higher scores on creativity, intrinsic motivation, creative team factors and transformational leadership. The findings suggested that such differences could not be explained by personal education/aptitude variations, and could be a consequence of more support for creative behaviours, a significantly different form of transformational leadership, and also weaker structural constraints on creativity.Research limitations/implicationsThe work has examined constructs at the level of professional work groups, while it has raised issues at the far wider level or professional cultures. Researchers acknowledge that such broader findings are of an exploratory nature. The new scales were adequately reported to be reliable and valid, but further assessment is needed. Further studies and efforts are essential to raise awareness in professional bodies of the importance of the issues of creativity, motivation, and leadership.Practical implicationsThe work has implications for tailored training and development of accounting professionals. Case evidence from “best‐practice” accounting departments would help challenge the beliefs that creative change is impossible.Originality/valueThe research suggested a new paradigm in which accounting professionals can be adaptively creative “within the task” and innovatively creative “around the task” as appropriate means of change and development of services in accounting offices, as this is theoretically feasible and empirically could be proved.
Motivation for activity‐based costing implementation
Authors: Agbejule Adebayo 
Published: July 2006

PurposeThis paper aims to explore how different motives for implementing activity based‐costing may affect the implementation process. It focuses on the factors that affect different stages of the implementation process.Design/methodology/approachThe paper uses case studies of two different business units of the same company which approached ABC implementation with different motivations. It is informed by administrative theory and institutionalist framework which draws on concepts from both old institutional economics and new institutional sociologists theory.FindingsThe paper shows how administrative and institutional factors affect different stages of the ABC implementation process and that the importance of success factors for implementation may depend on the level of implementation stage, and motivation for change. For instance, the quality of information system is very important at the adaptation and infusion stage.Research limitations/implicationsThe paper uses case studies that focus on two types of motivation for change. Further research work is needed that would examine other types of motivation for adopting accounting innovation to support the findings.Practical implicationsThe empirical evidence results of this study can provide guidelines for companies either planning or implementing ABC.Originality/valueThe theoretical framework developed suggests that administrative theory reveals the practice (action) involved in the implementation, whereas institutional theory reveals the broader (macro) factors which shape the internal (micro) processes of implementation.
Corporate perceptions of web‐based environmental communication
Authors: Lodhia Sumit K. 
Published: July 2006

PurposeThis study seeks the views of environmental and communication managers in three mining companies on the use of the world wide web for environmental communication.Design/methodology/approachInterviews were utilised to gather data for this research.FindingsPrior literature on web‐based environmental communication has a primary emphasis on the content of environmental disclosure on web sites. It is highlighted in this paper that one must move beyond merely analysing web sites for environmental information in order to gain an in‐depth understanding of the practice of web‐based environmental communication.Research limitations/implicationsVery few studies to date have sought the opinions of corporate executives on the web‐based environmental communication practice of their companies and this study addresses this gap in the literature.Practical implicationsThis study obtains “first hand knowledge” of web‐based environmental communication in Australia's minerals industry through its interviews.Originality/valueThe study provides an in‐depth understanding of current web‐based environmental communication practices in an environmentally sensitive industry and suggests that both technical and socio‐political factors impact current practices. This has implications for the choice of theoretical perspectives for analysing web‐based environmental communication practices.
A Critique of Political Economy
Authors: Oppenheimer Franz 
Published: July 2006

SummaryIntroduction. PART ONE: Utopian Communism. I, Marx. “Prisoner” ofCommunistic Doctrine. II, The Aim of Utopian Communism. III, Administrative Problems of a Communist Utopia. IV, Political Problems of a Communist Utopia. V, The Problemsof transition to a Communist Society. VI, The Timing of Communist Construction. VII, Familial Communism and Utopian Communism. VIII. Communistic “States” of Antiquity. XI, Utopian Communism and the Russian Experiment.PART TWO: The Communism of Karl Marx. I, the Scheme of Marx's Inquiry. II, Analysis of Capitalist Society: Value. III, Analysis of Capitalist Society: Surplus Value. IV, The Tendency of Capitalist Development. V, Unification and Simplication in the Social Economy. VI, “Socialization” within the Capitalist Order. VII, The Law of Capitalist Accumulation. VIII, Reproduction of the Industrial Reserve Arroy. IX, Capital Accumulation and Surplus population. X, Land Monopoly and Industrial Un‐employment.
The Christian Basis for a New World Order*
Authors: MacLean Donald A. 
Published: July 2006

SummaryI Crisis in World Ideals. 11, Fundamental Basis of the New World Order; A—Divine Basis—Religion and Morality; B—Christian Basis—Totalitarianism of Truth and Love. Ill, The Brotherhood of Man under the Fatherhood of God. IV, A New Fraternal Spirit. V, Human Personality and the New World Order. VI, The Family—Basic Social Cell. VII, World Economic Interdependence. VIII, Nationalism and Internationalism. IX, Freedom of Seas and Communication. X, International Trade, Colonies, Emigration. XI, State Sovereignty, Minorities. XH, Basic Principles of World Peace. XIII, World Disarmament. XIV, World Organization and World Order.
Ideology as a Means of Social Control, I
Authors: Roucek Joseph S. 
Published: July 2006

Summary: I, Ideology and the Science of Society. II, The Rôle of Ideas. III. Definitions, Ideology. Myth. Doctrine. IV, The Component Parts of Successful Ideologies. V, The Answer to the Search for Rationality. VI, Immutable Roots. VII, The Use of Myths. VIII, Expressions of Vital Interests. IX, The Claim to Scientific Objectivity and Realism. X, The Granting of the Élite Status. XI, Pretensions to Universal Values, XII, Operation Within the Framework of Conditioning. XIII, The “Wave of the Future” Principle. XIV, Prophets and Disciples. XV, Extremisms of Ethnocentrism. XVI, Glow Words. XVII, Sectarian and Factional Squabbles. XVIII, Interpreters of the Meaning of Meaning, XIX, Ideology versus Science. XX, Trends in the War of Ideologies.
Book Notices
Authors: Alexander Robert J. 
Published: July 2006

Books review in this article: Can Prosperity Be Sustained? By Neil H. Jacoby. Three Voyages. By James Peter Warbasse. The Psychology of Industrial Conflict. By Ross Stagner. Agriculture and Industry Relative Income. By J. R. Bellerby and others. I Prohlemi dello Sviluppo Economico: Con Particolare Riguardo alle Aree Arretrate. (The Problems of Economic Development, With Particular Emphasis Upon Those of Underdeveloped Areas). By Francesco Vito and others. Islamic Society in the Eighteenth Century. By H. A. R. Gibb and Harold Bowen. The Tension of Citizenship: Private Man and Public Duty. By H. Mark Roelofs. Ulster Under Home Rule. By Thomas Wilson and others. When Labor Votes: A Study of Auto Workers. By Arthur Kornhiuser, Albert J. Mayer and Harold L. Sheppard. Worterbuch der Soziologie. Edited by W. Bemsdorf and Fr. Bulow. Community Chest: A Case Study in Philanthropy. By Community Surveys, Inc.
The U.S. Bureau of the Budget As Agency Evaluator:
Authors: Wade L. L. 
Published: July 2006

Abstract— The U.S. Bureau of the Budget has the important function of recommending to the President the size of agency “shares” in the federal budget. A major research problem, then, is: what standards and criteria are employed in the Budget Bureau in evaluating the agencies and in arriving at budgetary decisions which affect the positions and missions of the agencies of the executive establishment? One scheme of analysis has suggested on the basis of the Parsonian pattern‐variables that public administrators tend to be specific, affectively neutral, universalistic, collectivity‐oriented, and achievement‐oriented in their evaluations of social objects.To test this hypothesis, the pattern‐variables were related to the operations of the agency, each on the basis of a single qualitative indicator, and applied in survey research conducted among the professional budget examiners and their superiors in two of the Budget Bureau's five examining divisions. The data indicate that, in fact, the respondents tended to be diffuse, affective, particularistic, collectivity‐oriented, and achievement oriented toward the federal agencies with which they deal. Thus they tended (on three of the pattern‐variables) to adopt orientations more typical of the political partisan than of the public administrator, a result which, it is hypothesized, is due in part to the unique relationship that the Budget Bureau bears to the President. The results explain, in part, the insolvable nature of the conflicts that exist between the executive agencies and the Bureau of the Budget.
Sun Yat‐sen and Henry George:
Authors: Lin Sein 
Published: July 2006

Abstract. Of Sun Yat‐sen's “Three Principles of the People,” the third principle, namely the People's Livelihood, forms the ultimate goal for social welfare. In this principle Dr. Sun tried to syncretize the economic theories of the West and adapt them within the Chinese context.The equalization of land ownership through taxation of self‐assessed land values, and the land value increment tax are the most essential ingredients of the third principle. Underlying Dr. Sun's concept of equalization of land ownership is the unearned increment theory of Henry George.Dr. Sun conceived of agrarian reform as basic to the solution of the livelihood problem. Henry George also saw the cause of distress and destitution in the defective land tenure structure and the monopoly of land.
Distance and non‐randomness of seed dispersal by the dwarf cassowary Casuarius bennetti
Authors: Mack Andrew L. 
Published: July 2006

To determine the sources of dispersed seeds I inserted unique tags in fallen Aglaia aff flavida seeds before dwarf cassowaries (Casuanus bennetti) ate the fruits containing the seeds Thirty naturally‐dispersed, marked seeds were re‐located in cassowary droppings m a 400 ha study area The distribution of seed dispersal distances did not differ significantly from a normal distribution with a mean dispersal distance of 388 m, SD= 196 8 Mean distance of dispersed seeds to nearest mature conspecific tree was 170 m, SD= 108 4, dispersed seeds usually landed closer to other conspecifics than their parent The estimated distribution of all seeds (including many undispersed seeds) was leptokurtic, creating high densities near source trees (>0 035 seeds m‐2 within 100 m of bole) that quickly tapered off (<0 002 seeds m‐2 > 100 m from the bole), any density dependent effects are liable to be manifest only near parent treesCassowary movement patterns and resting behavior caused non‐random dispersal of seeds Seeds were preferentially moved to level sites uphill from their source trees along routes that did not cross.steep terrain Undispersed seeds generally landed downhill from source trees This population of Aglaia would probably contract downhill into smaller, fragmented populations m the absence of cassowary‐mediated dispersal
Boreal mixedwood forests may have no “representative” areas: some implications for reserve design
Authors: Gumming S. G. , Burton P. J. , Klinkenberg B. 
Published: July 2006

We tested the shifting mosaic steady state theory in a ≅73 600 km2 landscape within the boreal mixedwood region of Alberta. Canada. The theory predicts that, at some spatial scale, mean vegetation attributes are temporally stable. It follows that contiguous sub‐regions (stable mosaics) exist whose attributes are similar to regional values. The scale at which this stability occurs may be interpreted as the minimal size for an ecological reserve designed to represent the region. We argue that the appropriate attributes to test the theory in this case are the age and size structures of various forest stand populations. Using forest inventory data, we searched for stable mosaics (“representative areas”) at multiple spatial scales, using two different spatial decompositions of the study area. Areas were compared using 2‐dimensional similarity metrics based on goodness‐of‐fit statistics. We found that the age and size structures of the entire study area could not be replicated at any smaller scale, which disconfirms the theory for the boreal mixedwood. Each of five compositionally distinct populations of forest stands have characteristic age and size structures, and patterns of spatial variability, which we relate to aspects of the regional ecology. Stand age and size structures have independent spatial variability. We observed multi‐scaled heterogeneity in forest composition, which appears to arise partly from infrequent fire episodes when many large fires occur. These episodes are probably not uniform in their effect on forest structure.We evaluate two methods for constructing reserve systems in non‐equilibrium landscapes, using small collections of disconnected subunits. Small areas can readily be built that more closely match landscape properties than any contiguous area of reasonable size. The degree of representativeness and total size of the constructed areas is sensitive to the size of the constituent pieces; in the mixedwood, there is a natural scale of 1,500 km2 which is near‐optimal. Reserves constructed in this way are unlikely to be temporally stable. We therefore propose a dynamic strategy for maintaining reserve systems over time within a managed landscape. Under this “floating reserve” strategy, portions of the system would be periodically replaced in response to the aging of components, unexpected large scale disturbance, or refinements in conservation objectives.