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Book part
Publication date: 2 February 2015

Frank Mullins

The funding of defined-benefit plans has garnered the attention of academicians, practitioners, and policymakers. Drawing upon agency and organizational control theories…

Abstract

The funding of defined-benefit plans has garnered the attention of academicians, practitioners, and policymakers. Drawing upon agency and organizational control theories, this study investigates the implications of board independence on changes in defined-benefit funding. Using a panel dataset of S&P 500 companies sponsoring defined-benefit plans, the author finds that corporate boards matter. Specifically, CEO duality and outside director representation are associated with year-to-year decreases in defined-benefit funding. Conversely, outside director ownership is related to year-to-year increases in defined-benefit funding. Furthermore, outside director ownership moderated the relationship between outside director representation and defined-benefit funding such that outside director representation is associated with year-to-year increases in defined-benefit plan funding when the percentage of outside director ownership is high.

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Advances in Industrial and Labor Relations
Type: Book
ISBN: 978-1-78441-380-4

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Book part
Publication date: 2 February 2015

Abstract

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Advances in Industrial and Labor Relations
Type: Book
ISBN: 978-1-78441-380-4

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Book part
Publication date: 2 February 2015

Abstract

Details

Advances in Industrial and Labor Relations
Type: Book
ISBN: 978-1-78441-380-4

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Article
Publication date: 1 July 1925

We issue a double Souvenir number of The Library World in connection with the Library Association Conference at Birmingham, in which we have pleasure in including a…

Abstract

We issue a double Souvenir number of The Library World in connection with the Library Association Conference at Birmingham, in which we have pleasure in including a special article, “Libraries in Birmingham,” by Mr. Walter Powell, Chief Librarian of Birmingham Public Libraries. He has endeavoured to combine in it the subject of Special Library collections, and libraries other than the Municipal Libraries in the City. Another article entitled “Some Memories of Birmingham” is by Mr. Richard W. Mould, Chief Librarian and Curator of Southwark Public Libraries and Cuming Museum. We understand that a very full programme has been arranged for the Conference, and we have already published such details as are now available in our July number.

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New Library World, vol. 28 no. 2
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 1 March 2009

Howard A. Frank, Philip C. Christian and Gina Scutelnicu

This article analyzes the content of 584 articles published in the Journal of Public Budgeting, Accounting, and Financial Management and Public Budgeting and Finance with…

Abstract

This article analyzes the content of 584 articles published in the Journal of Public Budgeting, Accounting, and Financial Management and Public Budgeting and Finance with principal focus on how the public financial management knowledge base is generated. We find remarkable diversity of authorship and academic domicile. However, we note an absence of simulations and experiments and that much of the survey research does not comport with "best" practice. Practitioners were five times more likely to contribute than graduate students, and content continues a disciplinary tendency to neglect linkages between the macro-economy and public financial management. Our findings may reflect a public administration research ethos detailed by Frank Thompson and colleagues (1998) that is negatively impacted by lack of extramural funding.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 21 no. 2
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 January 2002

Rashidah Abdul Rahman

This study focused on analysing the effect of acquisition characteristics on post‐acquisition operating performance for 83 bids consisting of 83 public listed bidders…

Abstract

This study focused on analysing the effect of acquisition characteristics on post‐acquisition operating performance for 83 bids consisting of 83 public listed bidders acquiring 80 private, 2 public listed and 1 non‐public listed targets in Malaysia during the period 1988–1992. The specific bid characteristics analysed are business relatedness, management turnover, the relative size of targets to bidders, the method of payment offered and board of directors' ownership structure. Since the specific feature of the current sample is that it consists mainly of privately owned targets, the characteristics of disciplinary bids found in acquisitions of public listed targets were not expected in agreed bids between the bidders and targets in this study. The results indicate that the target directors' turnover and the directors' share ownership do not have a significant effect on the post‐acquisition performance. Rather it appears that, if anything, retention of existing management is more likely to lead to performance improvement. Further analysis shows that replacement of target management has no impact on post‐acquisition performance regardless of the relatedness line of business. The latter findings reinforce the unique characteristics of the data set used in the current analysis of acquisitions of privately owned Malaysian companies in which unique skills of previous directors may often be retained post‐acquisition regardless of the business relatedness. The study also provides evidence that acquisitions of highly related business between target and acquiring firm, large relative size of target to bidders and payment for the acquisition by shares have a significant positive impact on post‐acquisition control‐adjusted performance. However, highly related business between target and bidder and payment by shares are the only significant acquisition characteristics that have a significant positive impact on the post‐acquisition control‐adjusted performance when multiple regression is used.

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Asian Review of Accounting, vol. 10 no. 1
Type: Research Article
ISSN: 1321-7348

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Case study
Publication date: 1 January 2011

Low Sui Pheng and Gao Shang

Manufacturing, Western management theories and Japanese management practices.

Abstract

Subject area

Manufacturing, Western management theories and Japanese management practices.

Student level/applicability

This case can be used in project management or management-related courses at tertiary institutions at Undergraduate and Postgraduate level.

Case overview

This case provides students with an opportunity to find out what make Toyota so successful in manufacturing through its famous production system as well as the underlying Toyota Way principles. All students are expected to understand the Toyota Way model with a balanced view that goes beyond a set of lean tools such as just-in-time. This case opens a historical account for the Toyota Way model by connecting with possible Western management theories and Japanese management practices.

Expected learning outcomes

It is expected to significantly benefit students with industry experience with the intention of initiating appropriate changes in their own industry and/or organization by applying what they have learnt from the Toyota Way, through bridging with Western management theories.

Supplementary materials

Teaching notes.

Details

Emerald Emerging Markets Case Studies, vol. 1 no. 1
Type: Case Study
ISSN: 2045-0621

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Article
Publication date: 1 March 2002

William Voorhees

Approaches taken by states in their revenue forecasting are extremely diverse. This research identifies six institutional structures that states utilize in their revenue…

Abstract

Approaches taken by states in their revenue forecasting are extremely diverse. This research identifies six institutional structures that states utilize in their revenue forecasting processes. The results show that the “typical” state utilizes a non-consensual approach to forecast formulation with the forecast being done by a single executive agency or cabinet office and with the executive having the final say in the forecast. The “typical” state will not have an economic advisory council, but will utilize faculty from local universities. The “typical” state updates its forecast about every six months and the forecasters perceive their forecast as binding the state budget.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 14 no. 2
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2006

André Richelieu and Frank Pons

This paper looks at how two sports teams, hockey club the Toronto Maple Leafs and Football Club Barcelona, have each built and leveraged their brand equity. The main…

Abstract

This paper looks at how two sports teams, hockey club the Toronto Maple Leafs and Football Club Barcelona, have each built and leveraged their brand equity. The main differences between the two clubs lie in how they position their brands. For TML, the affective and experiential sides of the product are emphasised to make the brand grow; for Barcelona, the cognitive and affective dimensions of the product are prioritised to nurture the brand. Differences between hockey and soccer also contribute to branding discrepancies in terms of exposure and global influences.

Details

International Journal of Sports Marketing and Sponsorship, vol. 7 no. 3
Type: Research Article
ISSN: 1464-6668

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Book part
Publication date: 25 April 2014

Sara Delamont and Paul Atkinson

A great deal of contemporary research in education, and in the social sciences more generally, is conducted through interviews. Interview-derived accounts and narratives…

Abstract

A great deal of contemporary research in education, and in the social sciences more generally, is conducted through interviews. Interview-derived accounts and narratives have been used as data for many decades. We argue that, despite their popularity and their long history, such data are not always subjected to rigorous analysis. Researchers too often treat interviews as sources of insight about informants’ experiences and feelings, but pay insufficient attention to the forms and functions of such accounts. We argue that they need to be approached through the analytic lens of accounting devices and narrative structures. We exemplify this approach through ‘academic’ narratives: scientists’ discovery accounts and accounts of doctoral supervision. We emphasise how such accounts need to be examined in terms of the discursive construction of reality. Such an approach is an important corrective to the selective reporting of ‘atrocity stories’ about postgraduate education.

Details

Theory and Method in Higher Education Research II
Type: Book
ISBN: 978-1-78350-823-5

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