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Article
Publication date: 1 January 1978

The group has continued to meet regularly since the publication of the last bulletin and has welcomed a number of new members and visitors from both home and overseas…

Abstract

The group has continued to meet regularly since the publication of the last bulletin and has welcomed a number of new members and visitors from both home and overseas. Many members who joined at the beginning or very early on in the Group's history still attend regularly, but several long‐standing members have also left, or ceased active participation, in the period under review. Towards the end of 1972 Mr Wells relinquished the chairmanship of the Group, due to pressure of work, and his place was taken by Mr Mills. Another departure, and one that robbed the Group of one of its most active and forceful members, was that of Jason Farradane. He left the country in 1974, and the Group presented him with a book as a memento of many enjoyable and provocative discussions stimulated by his presence at the meetings which he unfailingly attended. It was with great pleasure that he was welcomed back to a meeting while he was visiting this country in January 1976.

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Journal of Documentation, vol. 34 no. 1
Type: Research Article
ISSN: 0022-0418

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Article
Publication date: 1 January 2005

Saeed Askary and Beverley Jackling

This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the…

Abstract

This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the Middle East countries including Bahrain, Iran, Jordan, Kuwait, Oman, Pakistan, Qatar, Saudi Arabia and Turkey. The purpose of the study is to measure the financial disclosure diversity in these countries, with a view to developing a classification of their similarities and differences in respect to their compliance with International Accounting Standards (IAS). Annual reports of 126 public companies liisted on the countries' stock exchanges are the central data source, supplemented with other relevant information about financial disclosure practices in each country. A disclosure checklist adopted from all IASs and summarised in 306 individual items of financial disclosures is used as a means of extending an understanding of financial reporting in these countries. Results show the relative degree of conformity with IASs for each of the countries included in this study.

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Asian Review of Accounting, vol. 13 no. 1
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 13 November 2017

Simon Gérard, David Legg and Thierry Zintz

The purpose of this paper is to explore the multi-level mechanisms of institutional formation and change and, in particular, how this occurs through the interplay of…

Abstract

Purpose

The purpose of this paper is to explore the multi-level mechanisms of institutional formation and change and, in particular, how this occurs through the interplay of multi-level mechanisms? This is answered with a processual analysis of the International Paralympic Committee which is the international governing body of sports for people with an impairment.

Design/methodology/approach

This study uses a case-study approach based upon archival records, collected in relevant national and international sport organizations. More than 2,700 pages of archives were gathered, some of them being accessible to researchers for the first time. Embargo was also successfully lifted on recent and sensitive documents.

Findings

This study highlights multi-level mechanisms involved in institutional change processes triggered by a shifting institutional logic at the organizational field level. This paper also shows how field logic shifted at the moment of alignment between the societal, field and organizational levels. Moreover, it underlines how societal discourses influenced processes of institutional change by shaping the range of organizational actions available at the organizational and field levels.

Originality/value

This paper proposes a rare account of institutional change processes in which interplay between the societal, field, and organizational levels is analyzed. Furthermore, this paper provides a longitudinal investigation of an under-researched empirical setting, the Paralympic movement. Finally, this study integrates insights from the disability studies’ research field, which significantly deepens this analysis.

Details

Sport, Business and Management: An International Journal, vol. 7 no. 5
Type: Research Article
ISSN: 2042-678X

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Article
Publication date: 1 March 1982

An attempt is made in this paper to discriminate among four groups of transfer pricing methods namely: market price, cost, negotiation, and other methods, according to the…

Abstract

An attempt is made in this paper to discriminate among four groups of transfer pricing methods namely: market price, cost, negotiation, and other methods, according to the transfer pricing objectives and other environmental issues (i.e. transfer pricing determinants). Discrimination is attempted on the data collected in the study of UK companies described in the earlier paper “A Survey of UK Transfer Pricing Practice — Some Preliminary Findings”. The aim of the discrimination is to evaluate the relationship between the transfer pricing method and transfer pricing determinants. This evaluation enables the prediction of transfer pricing method for new cases according to the company's perception of the relative importance of the transfer pricing determinants.

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Managerial Finance, vol. 8 no. 3/4
Type: Research Article
ISSN: 0307-4358

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Book part
Publication date: 31 January 2015

Sudhir Rana and Somesh Kr. Sharma

This study examines the conceptual domain of international marketing following substantial growth in its development. With the objective to investigate recent patterns and…

Abstract

This study examines the conceptual domain of international marketing following substantial growth in its development. With the objective to investigate recent patterns and development in the literature this study evaluates 1,816 research articles on international marketing published between 1990 and 2012. The classification of conceptual domain has yielded 57 configurational contents under seven prime research streams. Simple meta-analysis on international marketing literature created a clear depiction of attention of contributors toward research streams and the number of contributors, and worthy sources of literature. Several directions for advancement of knowledge in international marketing, identified fields, and their implications for future research are discussed.

Details

Entrepreneurship in International Marketing
Type: Book
ISBN: 978-1-78441-448-1

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Article
Publication date: 1 February 1969

L.S. ADLER

The title for this paper was selected advisedly, for it will serve to correct a popular misconception about the part the Chemical Industries Association plays in the…

Abstract

The title for this paper was selected advisedly, for it will serve to correct a popular misconception about the part the Chemical Industries Association plays in the collection and dissemination of statistics about the chemical industry.

Details

Aslib Proceedings, vol. 21 no. 2
Type: Research Article
ISSN: 0001-253X

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Article
Publication date: 1 March 1995

CLARE BEGHTOL

Undiscovered public knowledge is a relatively unstudied phenomenon, and the few extended examples that have been published are intradisciplinary. This paper presents the…

Abstract

Undiscovered public knowledge is a relatively unstudied phenomenon, and the few extended examples that have been published are intradisciplinary. This paper presents the concept of ‘facet’ as an example of interdisciplinary undiscovered public knowledge. ‘Facets’ were central to the bibliographic classification theory of S.R. Ranganathan in India and to the behavioural research of L. Guttman in Israel. The term had the same meaning in both fields, and the concept was developed and exploited at about the same time in both, but two separate, unconnected literatures grew up around the term and its associated concepts. This paper examines the origins and parallel uses of the concept and the term in both fields as a case study of interdisciplinary knowledge that could have been, but was apparently not, discovered any time between the early 1950s and the present using simple, readily available information retrieval techniques.

Details

Journal of Documentation, vol. 51 no. 3
Type: Research Article
ISSN: 0022-0418

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Article
Publication date: 1 January 1994

Peter Secord and Xijia Su

Culture has important influence on accounting and disclosure practices. This paper furthers this cultural research and accounting classification schemes in general. To…

Abstract

Culture has important influence on accounting and disclosure practices. This paper furthers this cultural research and accounting classification schemes in general. To examine the relationship between culture and accounting models, hypothesized cultural pairings of countries within Asia are constructed and tested by rank‐wise comparisons of observed accounting and reporting practices with all possible pairs. The analysis provides confirmation of relationships for two of the six hypothesized pairs using three approaches. There appears to be a high correspondence in the accounting practices within certain pairs of Asian countries sharing common cultural origins. Further, through exploratory Q‐factor analysis and cluster analysis, groupings of countries within Asia are identified, on the basis of observed accounting practices. This again provides evidence that the cultural diversity of Asia may contribute to differences in accounting and reporting practices. A limited interpretation of the resultant groupings is provided.

Details

Asian Review of Accounting, vol. 2 no. 1
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 February 1993

BRIAN VICKERY and ALINA VICKERY

There is a huge amount of information and data stored in publicly available online databases that consist of large text files accessed by Boolean search techniques. It is…

Abstract

There is a huge amount of information and data stored in publicly available online databases that consist of large text files accessed by Boolean search techniques. It is widely held that less use is made of these databases than could or should be the case, and that one reason for this is that potential users find it difficult to identify which databases to search, to use the various command languages of the hosts and to construct the Boolean search statements required. This reasoning has stimulated a considerable amount of exploration and development work on the construction of search interfaces, to aid the inexperienced user to gain effective access to these databases. The aim of our paper is to review aspects of the design of such interfaces: to indicate the requirements that must be met if maximum aid is to be offered to the inexperienced searcher; to spell out the knowledge that must be incorporated in an interface if such aid is to be given; to describe some of the solutions that have been implemented in experimental and operational interfaces; and to discuss some of the problems encountered. The paper closes with an extensive bibliography of references relevant to online search aids, going well beyond the items explicitly mentioned in the text. An index to software appears after the bibliography at the end of the paper.

Details

Journal of Documentation, vol. 49 no. 2
Type: Research Article
ISSN: 0022-0418

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Article
Publication date: 9 November 2020

Seyedhabibollah Sadrinooshabadi, Afshin Taheri, Ibrahim Yitmen and Rogier Jongeling

Each building project demands an integrated method for information and requirement management in its life cycle. The main purpose of this paper is to explore the major…

Abstract

Purpose

Each building project demands an integrated method for information and requirement management in its life cycle. The main purpose of this paper is to explore the major obstacles in integrated life cycle information management and recognize the potentials of CoClass as the new Swedish digital classification system to tackle them throughout asset life cycle.

Design/methodology/approach

The industry viewpoint toward the current status of asset information management considering ISO 19650-1 principles and the existing obstacles and the industry practitioners' ideas regarding CoClass capabilities and applicability were captured and analyzed. A total of 13 semistructured interviews were conducted with the AECO industry professionals to have an understanding of information requirement management. Then the results were analyzed qualitatively, using the NVivo 12 software. Different attributes of a component (heating panel) in a meeting room according to CoClass and data deviations throughout the asset life cycle were elaborated.

Findings

This study reveals some obstacles in information management process in seven categories in relation to: (1) the need to employ information exchange platforms as common data environments (CDEs) by all actors from early stages; (2) the communication issues caused by lack of utilizing common languages; (3) the costly and time-consuming implementation process; (4) the misunderstandings in terms of data communication between service providers and owners; (5) the definition and fulfillment of information requirements as well as keeping track of data deviations throughout asset life cycle; (6) the information update difficulty; and (7) the need for training practitioners dealing with new systems such as CoClass.

Originality/value

The research explores the major obstacles in information requirement management concerning the practical implementation of the new Swedish classification system, CoClass, supporting the asset life cycle.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

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