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Article
Publication date: 1 February 2004

Susan Nancarrow

This paper presents the experiences and perspectives of practitioners involved in the delivery of intermediate care. The findings emerged from three workshops involving…

Abstract

This paper presents the experiences and perspectives of practitioners involved in the delivery of intermediate care. The findings emerged from three workshops involving therapists, nurses, social workers and managers from across South Yorkshire which were designed to explore service development issues and practitioner roles in intermediate care delivery. It explores the practitioners' interpretations of intermediate care and their vision for the future of the service, and discusses the implications for services, employers and policy makers.

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Journal of Integrated Care, vol. 12 no. 1
Type: Research Article
ISSN: 1476-9018

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Article
Publication date: 13 May 2021

Marisa Ramírez-Alesón and Marta Fernández-Olmos

This paper explores the importance of the importing intensity for different intermediate inputs depending on their source (internal sourcing or intra-firm trade versus…

Abstract

Purpose

This paper explores the importance of the importing intensity for different intermediate inputs depending on their source (internal sourcing or intra-firm trade versus external sourcing or foreign suppliers) for different types of innovation (product and process innovation) and applied to MNEs (foreign versus domestic).

Design/methodology/approach

The sample contains 2,448 firm-year observations (2006–2016) of firms located in Spain that belong to an MNE group. The authors applied a conditional mixed process to a panel recursive bivariate probit model with robust standard errors.

Findings

The authors obtained three key results. First, intermediate imports do not always contribute to improving innovation, since their effects vary depending on their source. Second, intermediate imports from foreign suppliers (external source) are more advantageous for product innovation than those from intra-firm trade (internal source). Third, intermediate imports from intra-firm trade are more important for process innovation than those from foreign suppliers. Thus, the impact of importing intermediate inputs on innovation is contingent on the source of the imports, the ownership of the MNE and the type of innovation.

Originality/value

The paper contributes to this topic with new insights and results for MNEs. It identifies which import source is best for innovation depending on the type of innovative result expected. Moreover, it helps to uncover simultaneity and causal relationships between product and process innovation, issues which have not previously been considered in the literature.

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Baltic Journal of Management, vol. 16 no. 4
Type: Research Article
ISSN: 1746-5265

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Book part
Publication date: 15 December 2004

Buhong Zheng

This paper examines the notion of intermediate inequality and its measurement. Specifically, we investigate whether the intermediateness of an intermediate measure can be…

Abstract

This paper examines the notion of intermediate inequality and its measurement. Specifically, we investigate whether the intermediateness of an intermediate measure can be preserved through repeated (affine) inequality-neutral income transformation. For all existent intermediate measures of inequality, we show that the intermediateness cannot be preserved through the transformation; each intermediate measure tends to either a relative measure or an absolute measure. This observation is then generalized to the class of unit-consistent inequality measures. An inequality measure is unit-consistent if inequality rankings by the measure are not affected by the measuring units in which incomes are expressed. We show that the unit-consistent class of intermediate measure of inequality consists of generalizations of an existent intermediate measure and, hence, the intermediateness also cannot be retained in the limit through transformations.

Details

Studies on Economic Well-Being: Essays in the Honor of John P. Formby
Type: Book
ISBN: 978-0-76231-136-1

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Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-868-1

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Book part
Publication date: 3 August 2015

Casey J. McNellis

Anecdotal evidence indicates that one of the more difficult issues faced by accounting students is the understanding and preparation of the statement of cash flows (SCF)…

Abstract

Purpose

Anecdotal evidence indicates that one of the more difficult issues faced by accounting students is the understanding and preparation of the statement of cash flows (SCF). This study investigates the impact of different instruction methods for covering the statement on student learning outcomes. Currently, two prominent intermediate-level financial accounting texts cover the SCF primarily in one end-of-text chapter, a massed presentation. The current study argues that the SCF is a topic that is cross-sectional in nature, and is applicable to the textbook material on the accounting transactions that are spread throughout the texts. In accordance with the spacing effect (Dempster, 1988), instruction of SCF material across the major recognition and measurement topic chapters, a spaced presentation format, potentially yields enhanced learning outcomes in comparison to the massed presentation.

Methodology/approach

Across three semesters of an intermediate-level financial accounting course, the SCF delivery format and coverage were varied in a 1 × 3 between-subjects experiment. The subjects completed an indirect-method SCF preparation task, which I analyzed across the three conditions.

Findings

Students learning the SCF presentation of intermediate-level transactions in a spaced presentation earned higher scores on the task compared to those learning the material in a massed format. Furthermore, the students exposed to the massed presentation performed no better than those not instructed on the material.

Research limitations/implications

I base my findings on the results of one assessment of the SCF in one course. Future research should consider various tasks related to the SCF at different course levels and across a variety of instructional techniques.

Originality/value

The results imply that changes to the delivery of SCF material could potentially produce benefits to student learning.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78441-646-1

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Book part
Publication date: 5 January 2015

Mark Jackson and Betty Cossitt

Examine the effectiveness of online tutoring software to ameliorate poor performance in intermediate financial accounting.

Abstract

Purpose

Examine the effectiveness of online tutoring software to ameliorate poor performance in intermediate financial accounting.

Methodology/approach

Probit regression analysis comparing users versus nonusers of online accounting tutoring software, as well as analysis of student achievement pre and post-technology adoption over a 10-year period.

Findings

We confirm prior research findings that the number of terms that have transpired since a student took introductory financial accounting, whether they took the course at a two-year college, or if they needed to repeat the introductory course, are all negatively associated with performance in intermediate accounting. We find evidence that an online tutoring system, ALEKS®, helps moderate these negative correlations. Results suggest that in upper division courses where student knowledge of underlying basic material is uneven, online tutors are an effective tool in bringing students up to an equal level of competence without sacrificing class time.

Practical implications

Provides empirical evidence on the usefulness of online accounting software as a review tool in intermediate accounting.

Social implications

Disadvantages experienced by accounting students due to when, where, and how they learned introductory accounting can be overcome quickly.

Originality/value

Although vendors of intelligent online tutoring software market their product as a useful review tool for intermediate accounting, academic research has not examined the effectiveness of these products.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78441-587-7

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Article
Publication date: 14 November 2019

Marisa Ramírez-Alesón and Marta Fernández-Olmos

The purpose of this paper is to analyze the impact of imported intermediate inputs on innovation performance, differentiating among types of innovation output (product and…

Abstract

Purpose

The purpose of this paper is to analyze the impact of imported intermediate inputs on innovation performance, differentiating among types of innovation output (product and process innovation) and considering both family and non-family firms in the Spanish context.

Design/methodology/approach

This paper uses an unbalanced panel of 1963 firms in the Spanish manufacturing sector (13,155 observations; 2006–2016) that can be identified as family or non-family firms. The authors apply a recently developed methodology (conditional mixed process model) that takes into account the possible relationships among the dependent variables to a panel bivariate probit model with robust standard errors.

Findings

Importing intermediate inputs is an important source of process innovation for all firms, but not of product innovations. Significant differences were found between family and non-family firms in favor of the family type.

Research limitations/implications

This paper breaks down the family state into two categories (belonging to a family group or not) because the database does not contain information regarding the percentage of family ownership or the number of family members in the management structure. Moreover, the research is context specific.

Practical implications

These results will be useful for firms that are considering the value of importing intermediate inputs as a strategy to improve their process innovations, particularly for family firms.

Social implications

Family firms are more successful in the utilization of imported intermediate inputs to achieve greater innovation performance. If family firms are more competent in leveraging their intermediate input imports in innovation performance, it should contribute to increasing business performance.

Originality/value

The research on imports takes into account the different impacts of intermediate imports depending on innovation performance (product innovation vs process innovation) and the nature of the firm (family firms vs non-family firms).

Details

European Journal of Innovation Management, vol. 23 no. 5
Type: Research Article
ISSN: 1460-1060

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Article
Publication date: 19 November 2018

Min Hui Chen

The purpose of this paper is to explore the value added of exports of services, which increasingly involve intermediate inputs to manufacturing and are indirectly embodied…

Abstract

Purpose

The purpose of this paper is to explore the value added of exports of services, which increasingly involve intermediate inputs to manufacturing and are indirectly embodied in intermediate and finished good exports to the global market earned by Taiwan and South Korea.

Design/methodology/approach

This paper uses the World Input-Output Database to examine and compare the competitiveness of service industry between Taiwan and South Korea in China from 1995 to 2011. The author measures the value added of export in two ways: value added in trade (VAiT) and trade in value added (TiVA).

Findings

The proportion of domestic (intermediate and final demand) VAiT was created by Taiwanese and South Korean exports to China. The services amount share of value added embodied in Taiwanese electrical and optical equipment (ELE) exports to China increased gradually (38.0–45.7 percent) from 1996 to 2011, that was more than that of South Korea (26.7–23.3 percent). Taiwanese financial and business (F&B) service contributed to Taiwanese ELE production exported to China. In service sectors, the proportion of VAiT of Taiwanese F&B service embodied in ELE exports to China increased annually (9.8–11.5 percent), that was similar to that of South Korea (12.2–11.3 percent). Thus, F&B sector played an increasingly important role in service sectors. Taiwanese F&B promotes the ELE export to China with higher efficiency than South Korea does.

Originality/value

Over the past two decades, the development of information technology and the growth of international specialization and fragmentation of production processes have brought about a global value chains (GVCs) phenomenon in services, which has already been taking place in manufacturing for a long time. Intangible value added of services increasingly involved intermediate inputs from manufacturing and were indirectly embodied in intermediate and finished goods exported to the global market. The focus of this paper is to analyze how the service industry participates in the development of the GVC, with emphasis on the export of ELE production to China in the bilateral trade of Taiwan and Korea with China. In addition to the value-added components, the exports of F&B intermediate products to China have been increasing year by year, and Taiwanese is higher than South Korean. In the bilateral trade between Taiwan or Korea and China, for ELE production exported to China, double counted part of intermediate products is increasing year by year. In terms of the value added of the double counting of F&B exports to China, Taiwan is higher (PDC, 31.23–17.26 percent) than South Korea. (PDC, 8.7–15.12 percent). South Korea and China are not as closely related as Taiwan and China.

Details

Journal of Korea Trade, vol. 22 no. 4
Type: Research Article
ISSN: 1229-828X

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Article
Publication date: 1 December 2003

Sheena Asthana and Joyce Halliday

This paper considers intermediate care as part of a whole‐systems approach to care. It argues that this perspective allows a wider appreciation of the potential benefits…

Abstract

This paper considers intermediate care as part of a whole‐systems approach to care. It argues that this perspective allows a wider appreciation of the potential benefits of intermediate care, and that this would also be a welcome feature in future research studies. The paper draws on an evaluation of intermediate care in Cornwall and outlines the central role of intermediate care co‐ordination in the whole system. The example of residential rehabilitation is then used to examine how an individual service relates to the system as a whole. Finally, factors that may also influence local systems such as partnership working and rurality are considered; these are seen as important considerations for any other authorities which might seek to replicate the Cornwall approach to intermediate care.

Details

Journal of Integrated Care, vol. 11 no. 6
Type: Research Article
ISSN: 1476-9018

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Article
Publication date: 1 December 2003

Jill Manthorpe, JoyAnn Andrews, Mieke Agelink, Sanne Zegers, Michelle Cornes, Melanie Smith and Roger Watson

Intermediate care services generally focus on health and social care organisations as the key commissioning and providing agencies. The private sector is an important…

Abstract

Intermediate care services generally focus on health and social care organisations as the key commissioning and providing agencies. The private sector is an important contributor to residential intermediate care, and the voluntary sector is also involved in a variety of activities. However, volunteers' contribution is little discussed, and its potential unknown. This article outlines features of intermediate care that may or may not be attractive to volunteers. A survey of volunteer perceptions of their role in one voluntary sector intermediate care service is reported. Recommendations are made for voluntary groups, intermediate care workers and their managers, and policy makers.

Details

Journal of Integrated Care, vol. 11 no. 6
Type: Research Article
ISSN: 1476-9018

Keywords

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