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1 – 10 of 118Harry Douglas and Bill Halliday
This paper looks at the how adult protection policy and procedures have been implemented in the Northern Irish joint health & social services context. This reveals great…
Abstract
This paper looks at the how adult protection policy and procedures have been implemented in the Northern Irish joint health & social services context. This reveals great similarity with other UK settings. One board's use of focus groups to evaluate its policy and system is reported
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The introduction of the New Engineering Contract (NEC) in the United Kingdom came at a time when the Royal Hong Kong Jockey Club were embarking on major contract works. This new…
Abstract
The introduction of the New Engineering Contract (NEC) in the United Kingdom came at a time when the Royal Hong Kong Jockey Club were embarking on major contract works. This new contract provided the type of simple, flexible document ideal for our organization, which seeks to enter into co‐operative joint ventures with contractors. This, however, has not been an example followed by other Employers in Hong Kong and this paper gives the author's views on the reasons for this and the prospects of a change in the future. The paper then summarises presentations by members of the Jockey Club's professional consultants and one of the Contractors at the Hong Kong NEC Conference. The Club's projects are described in detail, however, the timing of the paper in advance of completion of the two major projects prevents a final assessment of the use of NEC in Hong Kong.
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To identify the reason of Japan not complying with the Financial Action Task Force (FATF) recommendation 35 and suggesting a strategic solution to overcoming the barrier.
Abstract
Purpose
To identify the reason of Japan not complying with the Financial Action Task Force (FATF) recommendation 35 and suggesting a strategic solution to overcoming the barrier.
Design/methodology/approach
Through contextual, historical, and legal analysis of the anti-money laundering (AML) measures in Japan.
Findings
This paper implies that less flexible mindsets in stone of major players in the field of AML measures in Japan are the fundamental barrier for Japan not complying with the FATF Recommendation 35, while this paper suggests better realistic ways to address the barrier.
Originality/value
The novel point of this paper is that this paper illustriously uncovers the mindsets of the major players pertaining to the Japanese AML measures in a very illustrative way, points out the underlying true barrier, and describes a useful strategy desperately needed to address the barrier.
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The purpose of this paper is to explore how an accounting association and its key members define, control, and claim their knowledge; adopt a closure and/or openness policy to…
Abstract
Purpose
The purpose of this paper is to explore how an accounting association and its key members define, control, and claim their knowledge; adopt a closure and/or openness policy to enhance their status/influence; and respond to structural/institutional forces from international organisations and/or the state in a particular historical context, such as a globalised/neo-liberalised setting.
Design/methodology/approach
The authors draw on Pierre Bourdieu’s theoretical tools (field, capital, habitus, and doxa) to understand how public sector accrual accounting was defined, and how the Korean Association for Government Accounting was formed and represented as a group with public sector accounting expertise. The research context was the implementation of accrual accounting in South Korea between 1997/1998, when the Asian financial crisis broke out, and 2006/2007, when accrual accounting was enforced by legislation. The authors interviewed social actors recognised as public sector accounting experts, in addition to examining related documents such as articles in academic journals, newsletters, invitations, membership forms, newspaper articles, and curricula vitae.
Findings
The authors found that the key founders of KAGA included some public administration professors, who advocated public sector accrual accounting via civil society groups immediately after Korea applied to the International Monetary Fund for bailout loans and a new government was formed in 1997/1998. In conjunction with public servants, they defined and designed public sector accrual accounting as a measure of public sector reform and as a part of the broader government budget process, rather than as an accounting initiative. They also co-opted accounting professors and CPA-qualified accountants through their personal connections, based on shared educational backgrounds, to represent the association as a public sector accounting experts’ group.
Originality/value
These findings suggest that the study of the accounting profession cannot be restricted to a focus on professional accounting associations and that accounting knowledge can be acquired by non-accountants. Therefore, the authors argue that the relationship between accounting knowledge, institutional forms, and key actors’ strategies is rich and multifaceted.
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The government spends millions of pounds on delivering treatment services to chemically dependent offenders while they are serving sentences for drugrelated crimes ‐ but what…
Abstract
The government spends millions of pounds on delivering treatment services to chemically dependent offenders while they are serving sentences for drugrelated crimes ‐ but what happens to those offenders when they leave the prison gate? As RAPt (The Rehabilitation for Addicted Prisoners Trust) bids to raise charitable funds to pay for an aftercare team, Jessica Berens looks at good intentions and practical realities.
Cassandra France, Bill Merrilees and Dale Miller
The purpose of this paper is to develop conceptual understanding in the area of customer brand co-creation. The research considers the factors influencing customers to co-create…
Abstract
Purpose
The purpose of this paper is to develop conceptual understanding in the area of customer brand co-creation. The research considers the factors influencing customers to co-create and the impacts of customer co-creation on the brand.
Design/methodology/approach
Theoretical development is progressed through conceptualisation of a series of research propositions which consider the antecedents and consequences of brand co-creation. Conceptualisation entails analysing and synthesising previous studies and reasoning new relationships between relevant concepts. Customer brand co-creation theory is improved by operationalizing the concept in a theoretical model.
Findings
The Customer Brand Co-creation Model expresses the influence of brand engagement, self-congruity and involvement as antecedents to brand co-creation. Further, the model identifies the moderating effect of brand interactivity and brand communities. Finally, the model actualises the impact of brand co-creation upon brand value and brand knowledge.
Research limitations/implications
The conceptual paper explores an emerging area of research interest. The study provides a level of clarity by defining the brand co-creation construct and developing several research propositions and a conceptual model for advancing knowledge of co-creation.
Practical implications
The research provides new insight for brand managers who may be investing in co-creation programs and exposing their brand, but without understanding the impact of customer brand co-creation. Conceptual development of theory provides initial insight for practitioners and explores outcomes of co-creation.
Originality/value
This work brings together disparate but highly relevant branding theories to progress the co-creation literature and improve understanding of the influence of co-creation upon the brand and customer.
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The purpose of this monograph is to touch on some of the difficulties encountered in the passing of title to goods or the taking of a security interest in goods. The law is in a…
Abstract
The purpose of this monograph is to touch on some of the difficulties encountered in the passing of title to goods or the taking of a security interest in goods. The law is in a hopelessly complicated and technical mess which serves neither the interests of consumers or businessmen. It is particularly appropriate to look at this area at this time, as Professor Aubery Diamond, at the request of the Minister of Corporate and Consumer Affairs (Mr. Michael Howard M.P.), is examining the need for alteration of the law relating to security over property other than land. To this end Professor Diamond has issued a Consultation Document in which he poses a number of questions for the legal and business community to consider, it is to be hoped that the Government will act on any proposals produced instead of consigning them to a limbo as was done with the Law Reform Committee's Twelfth Report on ‘Transfer of Title to Chattels’ and with the proposed ‘Lending and Security Act’ suggested by the Crowther Committee on Consumer Credit in 1971.
Cesare Amatulli, Matteo De Angelis, Sue Vaux Halliday, Jonathan Morris and Floriana Mulazzi
The purpose of this paper is to enrich country of origin (COO) effect in international marketing theory by adding the understanding of temporal dynamism into COO research.
Abstract
Purpose
The purpose of this paper is to enrich country of origin (COO) effect in international marketing theory by adding the understanding of temporal dynamism into COO research.
Design/methodology/approach
Utilizing a qualitative and interdisciplinary phenomenological approach, this paper analyses historical and contemporary sources triangulated with contemporary primary interview data. The example of how perceptions of Italians about the values typical of the British Sixties varied over time periods is presented.
Findings
COO perceptions are both malleable and in evolution. Results show that values from earlier peak periods of appeal can be combined and recombined differently over time due to the varying historical and contemporary resonances of COO values.
Research limitations/implications
This study focuses on COO applied to two product areas, fashion and music, over a limited time period, in a two-country study and so the findings are not fully generalizable, but rather are transferable to similar contexts.
Practical implications
The fact that COO is neither static nor atemporal facilitates a segmented approach for international marketing managers to review and renew international brands. This enriched COO theory provides a rich and variable resource for developing and revitalizing brands.
Originality/value
The major contribution of this paper is that temporal dynamism, never before discussed in international marketing theory, renders COO theory more timeless; this addresses some critiques recently made about its relevance and practicality. The second contribution is the original research design that models interdisciplinary scholarship, enabling a thorough historical look at international marketing.
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One of the most significant challenges facing contemporary architectural and urban design is how it can become more sustainable. Energy consumption by housing is a major source of…
Abstract
One of the most significant challenges facing contemporary architectural and urban design is how it can become more sustainable. Energy consumption by housing is a major source of greenhouse gas emissions and a cause of depletion of non-renewable energy sources. Of particular concern is existing stock, which has the worst performance and is hardest to improve.
One means of addressing these issues that is attracting increasing interest is the integration of embedded renewable energy technologies. This paper discusses the use of wind turbines on buildings as a response to climate change legislation. It examines the potential for embedded generation in a specific built form (existing high rise housing) and places this in the context of a particular geographical location (Glasgow, Scotland) where the existing provision is highly problematic, but which also presents significant potential. It describes findings from two projects in Glasgow, a pilot installation on a city centre multi-storey block, and subsequent feasibility study for a Housing Association managed multi-storey block and identifies the problems and opportunities that may be applied in similar projects elsewhere.
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