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The introduction of roller‐milling rendered it possible to utilise any variety of wheat, since the grain in this process is not subjected to severe attrition, and pulverisation of…
Abstract
The introduction of roller‐milling rendered it possible to utilise any variety of wheat, since the grain in this process is not subjected to severe attrition, and pulverisation of the bran is avoided as far as possible. In roller‐milling the wheat grain is reduced to flour in gradual stages (gradual reduction process), during which the offal is continually removed by sifting and by the use of air currents. In this way a more complete removal of branny and other undesired particles can be effected, and a greater yield of highly refined flour can be obtained than in stone‐milling.
Contends that path‐dependency provides an accurate, but under‐theorised description of organisational behaviour. By incorporating insights from actor‐network theory, we can better…
Abstract
Contends that path‐dependency provides an accurate, but under‐theorised description of organisational behaviour. By incorporating insights from actor‐network theory, we can better understand the processes by which organisations become “locked‐in” to behaviour patterns, but also how we might begin to break free from them. It seems that we must pay greater attention to the role of durable materials in networks, and to the strategies of simplification employed within organisations to deal with the complexity that surrounds them. In order to understand path‐dependency we must also look wider than traditional management theory towards a more semiotic understanding of organisational communication. All of these findings point to managers having to reconsider their role, especially with regard to the power that they may or may not hold, and to move towards an approach based more on the governance of their organisations than attempting to control every aspect under their jurisdiction. Concludes by providing some appropriate strategies through which this might be achieved.
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Eko Widodo Lo, Djoko Susanto and Adi Masli
Recent reports suggest that employees have concerns about their company’s leadership and ethical environment. Despite more stringent regulations, top executives are continuing to…
Abstract
Recent reports suggest that employees have concerns about their company’s leadership and ethical environment. Despite more stringent regulations, top executives are continuing to pursue aggressive financial reporting practices by managing earnings. In this study, the authors find that individuals have more significant concerns about the workplace environment when the chief financial officer (CFO) manages earnings that result in personal gain relative to when the CFO manages earnings that benefit other stakeholders (i.e., employees and investors). Further, the authors show that this negative effect of earnings management for personal gain on workplace environment quality becomes more prominent when the control environment is weak and when the CFO possesses accounting expertise. The authors add to the body of academic knowledge on financial reporting, ethical leadership, and the workplace environment. Business practitioners can use our study to inform their decisions, particularly those about financial reporting and managing the workplace environment.
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A growing body of research on nonviolent movements has focused upon backfire or the paradox of repression, whereby repression increases support for these movements and the…
Abstract
A growing body of research on nonviolent movements has focused upon backfire or the paradox of repression, whereby repression increases support for these movements and the likelihood of their achieving their goals. The relationship between reforms and nonviolent movements, however, has received less attention. The existence of the paradox of repression suggests the inverse possibility of the paradox of reform, whereby reforms drain support away from nonviolent movements or even contribute to greater support for violent forms of contention. An exploratory, triangulated analysis of the civil rights movement in Northern Ireland establishes an instance of the paradox. Within the civil rights movement, the announcement of reforms contributed to the exiting of moderates and the growing influence of those less committed to nonviolent forms of contention. Dominant group backlash resulted in vigilante attacks on both the movement and minority areas, intensified repression, and stalling on promised reforms. In response to these changed conditions, many in the minority group came to see armed rebellion as a more viable form of struggle for social justice than nonviolent protest. The case underscores the need to carefully consider the mediating role of reforms in the relationship between repression and nonviolent mobilization as well as to recognize multiple internal and external obstacles that promised yet slowly implemented reforms can present to movements pursuing social change through nonviolence.
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The author in this paper identifies the gap between analytical and empirical studies regarding the relation between disclosure and cost of capital. Distinct from prior reviews…
Abstract
Purpose
The author in this paper identifies the gap between analytical and empirical studies regarding the relation between disclosure and cost of capital. Distinct from prior reviews, this paper focuses on the various assumptions of theoretical models and the insights and key results derived from those assumptions. The author also reviews how these theoretical papers are “applied” in empirical studies.
Design/methodology/approach
The author systematically analyzes both theoretical and empirical papers that investigate disclosure and cost of capital between 2000 and 2020.
Findings
The author shows (1) that there is ample room for theorists to move from the pure exchange economy to the production-based economy setting to investigate the real effect of disclosure on the cost of capital; (2) structural estimation, although still nascent, is a promising direction to build the bridge between analytical and empirical studies in disclosure and cost of capital, and (3) besides ordinary least squares (OLS) regressions, researchers are encouraged to think outside the box regarding how to investigate the interplay between disclosure and cost of capital via a Deep Neural Network design.
Originality/value
The author provides a unique perspective and synthesized knowledge in the relations of disclosure and cost of capital.
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Under this heading are published monthly news of recent professional appointments, industrial developments and business changes, etc.
The popular misconception which exists respecting the duties of a Public Analyst is well illustrated by the remarks attributed recently to a borough coroner.
IN The verdict of you all, Rupert Croft‐Cooke has some uncomplimentary things to say about novel readers as a class, which is at least an unusual look at his public by a…
Abstract
IN The verdict of you all, Rupert Croft‐Cooke has some uncomplimentary things to say about novel readers as a class, which is at least an unusual look at his public by a practitioner whose income for many years was provided by those he denigrates.
Current issues of Publishers' Weekly are reporting serious shortages of paper, binders board, cloth, and other essential book manufacturing materials. Let us assure you these…
Abstract
Current issues of Publishers' Weekly are reporting serious shortages of paper, binders board, cloth, and other essential book manufacturing materials. Let us assure you these shortages are very real and quite severe.