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1 – 10 of 238
Article
Publication date: 18 January 2008

Torsten J. Gerpott, Sandra E. Thomas and Alexander P. Hoffmann

The purpose of this paper is to investigate intangible disclosure quality (IDQ) in an international sample of 29 stock‐quoted telecommunications network operators (TNOs). IDQ is…

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Abstract

Purpose

The purpose of this paper is to investigate intangible disclosure quality (IDQ) in an international sample of 29 stock‐quoted telecommunications network operators (TNOs). IDQ is captured separately for annual reports and websites of TNOs using a set of seven intangible asset categories. The article also explores associations between annual report and website IDQ on the one hand and variables interpreted either as IDQ antecedents (e.g. firm size) or as IDQ performance consequences (e.g. market‐to‐book ratio) on the other.

Design/methodology/approach

TNOs' 2003 or 2003/2004 annual reports and TNOs' websites (as of May 2005) were subjected to content analytical procedures in order to quantify sample firms' disclosure quality levels for seven categories of intangible assets derived from a framework suggested by the Deutsche Schmalenbach Gesellschaft für Betriebswirtschaft eV.

Findings

Both annual report and website IDQ levels of TNOs were relatively low. Intangible disclosures were often limited to small pieces of qualitative information. Annual report and website IDQ are significantly positively interrelated. IDQ varies significantly by the home region of the TNO, with European TNOs displaying higher quality levels than their American counterparts. IDQ measures were not significantly related to TNOs' financial performance criteria.

Research limitations/implications

Research limitations result from the study's single industry focus, small sample size and the limited range of variables investigated as potential IDQ antecedents/consequences.

Practical implications

TNOs get insights on IDQ within their industry. Regulators/standard setting accounting institutions are encouraged to encounter industry‐specific intangible characteristics by industry‐focused intangible measurement rules in addition to an overall intangible reporting framework.

Originality/value

This study is the first investigation that simultaneously analyzes IDQ both in a firm's annual report and on its website. Further, it is unique in its use of uni‐ and multivariate analytical techniques exploring IDQ antecedents/consequences and in its single industry/TNO focus.

Details

Journal of Intellectual Capital, vol. 9 no. 1
Type: Research Article
ISSN: 1469-1930

Keywords

Content available
Book part
Publication date: 8 March 2016

Abstract

Details

Organizing Disaster
Type: Book
ISBN: 978-1-78560-685-4

Article
Publication date: 16 January 2023

Ingo Balderjahn, Stefan Hoffmann and Alexandra Hüttel

Because steadily growing consumption is not beneficial for nature and climate and is not the same as increasing well-being, an anti-consumerism movement has formed worldwide. The…

Abstract

Purpose

Because steadily growing consumption is not beneficial for nature and climate and is not the same as increasing well-being, an anti-consumerism movement has formed worldwide. The renouncement of dispensable consumption will, however, only establish itself as a significant lifestyle if consumers do not perceive reduced consumption as a personal sacrifice. Since prior research has not yielded a consistent understanding of the relationship between anti-consumption and personal well-being, this paper aims to examine three factors about which theory implies that they may moderate this relationship: decision-control empowerment, market-control empowerment and the value of materialism.

Design/methodology/approach

The analysis is based on data from a large-scale, representative online survey (N = 1,398). Structural equation modelling with latent interaction effects is used to test how three moderators (decision-control empowerment, market-control empowerment and materialism) affect the relationship amongst four types of anti-consumption (e.g. voluntary simplicity) and three different well-being states (e.g. subjective well-being).

Findings

While both dimensions of empowerment almost always directly promote consumer well-being, significant moderation effects are present in only a few but meaningful cases. Although the materialism value tends to reduce consumers’ well-being, it improves the well-being effect of two anti-consumption styles.

Research limitations/implications

Using only one sample from a wealthy country is a limitation of the study. Researchers should replicate the findings in different nations and cultures.

Practical implications

Consumer affairs practitioners and commercial marketing for sustainably produced, high-quality and long-lasting goods can benefit greatly from these findings.

Social implications

This paper shows that sustainable marketing campaigns can more easily motivate consumers to voluntarily reduce their consumption for the benefit of society and the environment if a high level of market-control empowerment can be communicated to them.

Originality/value

This study provides differentiated new insights into the roles of consumer empowerment, i.e. both decision-control empowerment and market-control empowerment, and the value of materialism to frame specific relationships between different anti-consumption types and various well-being states.

Details

European Journal of Marketing, vol. 57 no. 4
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 1 February 2011

Jan Lilliendahl Larsen, Morten Elle, Birgitte Hoffmann and Peter Munthe‐Kaas

The purpose of this paper is to present the challenge of the creative economy for FM practice and research. It seeks to do so by comparing developments in FM with developments in…

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Abstract

Purpose

The purpose of this paper is to present the challenge of the creative economy for FM practice and research. It seeks to do so by comparing developments in FM with developments in the related discipline of urban planning.

Design/methodology/approach

The research is based on a comprehensive literature review as well as action research in relation to urban planning.

Findings

The growth of the creative economy has meant a close connection between corporate and urban development. This means that FM, in order to facilitate creative environments, can find inspiration from trends in urban planning, and look at the urban context as a part of its facilities. However, including the urban context in FM, and studying it, comes with possibilities as well as challenges. FM needs what is called a thematic as well as epistemological “urbanisation” in order to recognise creative and social possibilities and needs.

Research limitations/implications

Whereas the research is thoroughly founded in urban and social theory and sketches out important considerations in establishing an urbanised research agenda for FM, it does not include all recent developments within subjects such as new ways of working, place design and management.

Practical implications

The urban perspectives unfolded show avenues of development regarding both strategic considerations for place design and necessities of and possibilities in corporate social responsibility within FM through community and research collaboration.

Social implications

The paper provides ideas of how an urbanised FM can play an active role in creating a positive change of neighbourhoods at the same time as facilitating a creative development for corporations.

Originality/value

In relation to community‐based FM, the possible interaction between FM and the urban context has been discussed from an FM point of view. This paper brings this discussion a step further: it illustrates how urban planning knowledge holds the potential for a further social and urban development of FM research and practice in a creative economy.

Details

Facilities, vol. 29 no. 1/2
Type: Research Article
ISSN: 0263-2772

Keywords

Article
Publication date: 19 August 2021

Jan G. Langhof and Stefan Gueldenberg

The article aims at examining the ethical limits and risks of servant leadership. During the Second World War, the German army officer Colonel Claus von Stauffenberg is a loyal…

Abstract

Purpose

The article aims at examining the ethical limits and risks of servant leadership. During the Second World War, the German army officer Colonel Claus von Stauffenberg is a loyal servant to his nation and homeland. But when he learns about the Nazis’ mass murders and crimes, he begins to have doubts about whom he should serve. Being confronted with numerous moral dilemmas, he finally decides to join a resistance group. Of course, Stauffenberg's situation as colonel and leader was an extreme case. Time and again, however, managers and leaders are faced with similar dilemmas. Indeed, the current COVID-19-crisis shows that even today’s leaders are repeatedly faced with almost insoluble dilemmas. The recent literature about ethics and leadership suggests a philosophy which is almost portrayed as a panacea to any ethical issues: servant leadership (SL). This study, however, questions the commonly held view that SL is always ethical. The purpose of our historical case study is twofold. First, this study explores the ethical challenges Stauffenberg (and other officers) faced and how they dealt with them. Second, this study elaborates on what responses (if any) SL would provide to these challenges.

Design/methodology/approach

The applied method is a historical case study, in which the authors draw on a plethora of secondary literature, including books, reports, and articles.

Findings

By analyzing the historical case of “Operation Valkyrie,” this study elaborated and identified risks and limitations of SL and pointed out ways to address these risks. In particular, SL poses risks in the case of a too narrow understanding of the term “service.”

Originality/value

While other leadership styles, e.g. transformational leadership or charismatic leadership, have been extensively studied with regard to ethical risks, in the case of SL possible risks and limitations are still largely unexplored.

Details

Journal of Management History, vol. 27 no. 4
Type: Research Article
ISSN: 1751-1348

Keywords

Book part
Publication date: 26 October 2020

Zo Ramamonjiarivelo, Larry Hearld, Josué Patien Epané, Luceta Mcroy and Robert Weech-Maldonado

Public hospitals have long been major players in the US health care delivery system. However, many public hospitals have privatized during the past few decades. The purpose of…

Abstract

Public hospitals have long been major players in the US health care delivery system. However, many public hospitals have privatized during the past few decades. The purpose of this chapter was to investigate the impact of public hospitals' privatization on community orientation (CO). This longitudinal study used a national sample of nonfederal acute-care public hospitals (1997–2010). Negative binomial regression models with hospital-level and year fixed effects were used to estimate the relationships. Our findings suggested that privatization was associated with a 14% increase in the number of CO activities, on average, compared with the number of CO activities prior to privatization. Public hospitals privatizing to for-profit status exhibited a 29% increase in the number of CO activities, relative to an insignificant 9% increase for public hospitals privatizing to not-for-profit status.

Article
Publication date: 1 January 1978

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act…

1364

Abstract

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides:

Details

Managerial Law, vol. 21 no. 1
Type: Research Article
ISSN: 0309-0558

Book part
Publication date: 25 August 2020

Ma. Regina M. Hechanova and Lynn C. Waelde

Advances in disaster prevention and mitigation in Southeast Asia (SEA) have increasingly included plans for mental health and psychosocial support. However, substantial challenges…

Abstract

Advances in disaster prevention and mitigation in Southeast Asia (SEA) have increasingly included plans for mental health and psychosocial support. However, substantial challenges remain, particularly in the areas of (a) disaster communication and preparedness, (b) institutionalized disaster education, (c) culturally adapted and evidence-based tools and interventions, (d) developing capacities and caring for disaster responders, and (e) enabling collective resilience. In addition, the impacts of poverty, lack of access to education, and other forms of marginalization result in less resources to prepare for hazardous event and increased vulnerability to environmental hazards for SEA countries. These issues highlight the need for SEA governments to address deeply rooted human development issues that put communities at risk and heighten vulnerabilities of SEA populations.

Details

Resistance, Resilience, and Recovery from Disasters: Perspectives from Southeast Asia
Type: Book
ISBN: 978-1-83909-791-1

Keywords

Abstract

Many jurisdictions fine illegal cartels using penalty guidelines that presume an arbitrary 10% overcharge. This article surveys more than 700 published economic studies and judicial decisions that contain 2,041 quantitative estimates of overcharges of hard-core cartels. The primary findings are: (1) the median average long-run overcharge for all types of cartels over all time periods is 23.0%; (2) the mean average is at least 49%; (3) overcharges reached their zenith in 1891–1945 and have trended downward ever since; (4) 6% of the cartel episodes are zero; (5) median overcharges of international-membership cartels are 38% higher than those of domestic cartels; (6) convicted cartels are on average 19% more effective at raising prices as unpunished cartels; (7) bid-rigging conduct displays 25% lower markups than price-fixing cartels; (8) contemporary cartels targeted by class actions have higher overcharges; and (9) when cartels operate at peak effectiveness, price changes are 60–80% higher than the whole episode. Historical penalty guidelines aimed at optimally deterring cartels are likely to be too low.

Details

The Law and Economics of Class Actions
Type: Book
ISBN: 978-1-78350-951-5

Keywords

Article
Publication date: 1 March 1985

Tomas Riha

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely…

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Abstract

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

Details

International Journal of Social Economics, vol. 12 no. 3/4/5
Type: Research Article
ISSN: 0306-8293

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