Search results

1 – 10 of 121
Article
Publication date: 1 December 2004

John E. Ullmann

Conditions and terms of work in the United States have seen a decades‐long decline, making a steady and progressive work life increasingly difficult to achieve. The…

Abstract

Conditions and terms of work in the United States have seen a decades‐long decline, making a steady and progressive work life increasingly difficult to achieve. The reasons include the ascendant conservative opposition to the social safety net and job security, competitive pressures due to globalization and most of all, the decline of US manufacturing. It resulted in the loss of millions of middle skill jobs, the eclipse of much of heavy industry and, as science and technology were increasingly pre‐empted by the military sector, a lag in commercial product innovation. Rising productivity is often cited as an offset, but the measures used are shown to be largely spurious and irrelevant, reflecting the explosion of overhead in the “information age” and rising need to respond to complications elsewhere in society. There are more constructive alternatives like infrastructure renewal, but these are now nowhere in prospect.

Details

Journal of Management Development, vol. 23 no. 10
Type: Research Article
ISSN: 0262-1711

Keywords

Article
Publication date: 1 February 1996

A.N.M. Waheeduzzaman and John K. Ryans

Competitiveness is one of the most misunderstood concepts of the 1990s. It has drawn substantial attention from the government and business communities during the last 25…

1589

Abstract

Competitiveness is one of the most misunderstood concepts of the 1990s. It has drawn substantial attention from the government and business communities during the last 25 years. Morrisson et al. (1988) noted that between 1983 and 1987, the term competitiveness appeared more than 5700 times in the titles of newspapers and magazine articles. The growth of importance and interest can also be observed from the increase in the bibliographical entries in ABI/Inform database. From 1981 to 1986, the topic “international competitiveness” increased by about 26 listings per year (a total of 159 in 6 years) and the rate increased to 45 listings per year from 1987 to 1993. Academic interest in the area has also increased and as a result, new developments contemplating conceptualization and understanding of competitiveness are taking place. However, to no one's surprise, writers from different disciplines offer a variation in perspective when describing the concept, understanding, and postulation of competitiveness.

Details

Competitiveness Review: An International Business Journal, vol. 6 no. 2
Type: Research Article
ISSN: 1059-5422

Article
Publication date: 1 February 2002

A.N.M. Waheeduzzaman

The ultimate goal of competitiveness is the well being of the citizens of a country. From this perspective, this study investigates the contribution of international…

Abstract

The ultimate goal of competitiveness is the well being of the citizens of a country. From this perspective, this study investigates the contribution of international competitiveness on per capita income, human development, and inequality in 45 countries of the world. Correlation and regression analysis were conducted to determine the relationships. The results indicate that international competitiveness positively influences per capita income and human development. Competitiveness also influences the reduction of inequality in a country. Longitudinal studies with more country data needs to be conducted to further the relationships established through cross‐sectional research.

Details

Competitiveness Review: An International Business Journal, vol. 12 no. 2
Type: Research Article
ISSN: 1059-5422

Article
Publication date: 1 April 1988

Sharon S. Chadwick

Ullmann's Encyclopedia of Industrial Chemistry is the fifth completely revised edition of Ullmann's Encyklopaedie der Technischen Chemie, the fourth edition of which was…

4480

Abstract

Ullmann's Encyclopedia of Industrial Chemistry is the fifth completely revised edition of Ullmann's Encyklopaedie der Technischen Chemie, the fourth edition of which was completed in 1984. The fifth edition began with volume Al in 1985 and is expected to be completed in thirty‐six volumes by 1996, three or four volumes appearing each year. A cumulative index will be published each year to provide access to published volumes. This reviewer had volumes A1 through A7 (1985–1986) and the Index to Volumes A1 to A4 (Abrasives to Calcium Sulfate) (1986) available for review. The most noticeable difference between the fourth and fifth editions is “publication of the Encyclopedia in the English language rather than in the German of its predecessors.” (editors' preface to vol. A1) Thus, it can now join the ranks of the other prominent encyclopedia of chemical technology and industry: Kirk‐Othmer Encyclopedia of Chemical Technology (Wiley‐Interscience, 3d ed., 1978–84, 25 vols.). Another comprehensive chemical engineering encyclopedia, Encyclopedia of Chemical Processing and Design (John J. McKetta, editor; Dekker, 1976) is incomplete, as of this writing, volume 27 (covering through lectone dimethyl) being the latest to have been published. Since the first edition is incomplete and not as well established in the chemical technology community, the Encyclopedia of Chemical Processing and Design will not be discussed here. Anyone interested in a comparative review of all three encyclopedias is referred to the review by Jay Matley entitled “Ullmann's Encyclopedia of Industrial Chemistry,” which appeared in Chemical Engineering (vol. 93, no. 8 [28 April 1986]: 95–98). This review will compare the fifth edition of Ullmann's Encyclopedia of Industrial Chemistry with the third edition of Kirk‐Othmer Encyclopedia of Chemical Technology (the two works will be referred to as Ullmann and Kirk‐Othmer, respectively).

Details

Reference Services Review, vol. 16 no. 4
Type: Research Article
ISSN: 0090-7324

Article
Publication date: 1 July 2006

Vanessa Magness

The objective of this paper is to test Ullmann's hypothesis that strategy posture, modified by financial performance, must be considered in light of stakeholder power in…

11913

Abstract

Purpose

The objective of this paper is to test Ullmann's hypothesis that strategy posture, modified by financial performance, must be considered in light of stakeholder power in order to understand a company's social responsibility disclosure policy.

Design/methodology/approach

This study in this paper uses regression analysis to examine annual report disclosure of environmental information after a major accident in the mining industry. A multiple‐item disclosure score is tailored to the Canadian accounting environment, and used as a dependent variable.

Findings

This paper finds that companies that maintain themselves in the public eye through press release activity disclose more information than other companies. However there is no evidence to suggest that disclosure content is moderated by financial performance. Companies that obtained external financing one year after the accident made more disclosure than other companies. The significance of the external financing variable is evident when disclosure is restricted to discretionary or non‐financial items, but disappears if the dependent variable represents mandatory financial items.

Research limitations/implications

The paper shoes that while Ullmann addressed the matter of actual social responsibility performance, in addition to disclosure, this paper does not examine performance. Furthermore, press release activity is only one type of strategic posture. Future work that employs some other measure may yield additional insight into the decision‐making process.

Originality/value

Prior study of Ullmann's work has not considered the interactive impact of profit and strategic posture. Furthermore, the actual nature of the disclosure, voluntary versus mandatory, has not been specifically examined. This paper addresses both of these issues.

Details

Accounting, Auditing & Accountability Journal, vol. 19 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 1 December 2004

Harold Lazarus and Yair Holtzman

724

Abstract

Details

Journal of Management Development, vol. 23 no. 10
Type: Research Article
ISSN: 0262-1711

Article
Publication date: 20 March 2017

Andrea Pérez, Carlos López and María del Mar García-De los Salmones

Based on the principles of stakeholder theory, the purpose of this paper is to explore the relationship between the information reported to stakeholders in corporate…

1734

Abstract

Purpose

Based on the principles of stakeholder theory, the purpose of this paper is to explore the relationship between the information reported to stakeholders in corporate social responsibility (CSR) reports and companies’ CSR reputation (CSRR).

Design/methodology/approach

The paper implements two regression models to test how reporting to stakeholders influences the CSRR of 84 companies included in the Spanish “MercoEmpresas Responsables” reputation index.

Findings

The results demonstrate that greater global reporting intensity to stakeholders does not necessarily mean a better CSRR. Contrarily, the reporting-reputation link depends on the intensity of reporting to specific stakeholders such as investors, regulators and the media. The findings are explained largely by the institutional, political and business characteristics of Spain after the Great Recession of 2007-2008.

Research limitations/implications

The evidence reported in this paper confirms stakeholder theory as an adequate framework to understand corporate reporting to stakeholders and its relationship with CSRR. The findings suggest that stakeholder salience (i.e. power, legitimacy and urgency) is a key concept for understanding the reporting-reputation link better in future research.

Practical implications

In the light of the findings, companies willing to use reporting to stakeholders as a tool to improve CSRR should establish regular mechanisms for monitoring stakeholder power, legitimacy and urgency, provide complete information to investors in their CSR reports and minimize the amount of detail provided to regulators and the media in their CSR reports.

Originality/value

There is still little empirical evidence concerning how the information to stakeholders contained in CSR reports influences the processes by which CSRR is built or destroyed. This paper contributes to the previous literature by describing how the global intensity of reporting to stakeholders and the intensity of reporting to different stakeholder groups relate to CSRR.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 9 May 2016

Hannah Oh, John Bae, Imran S. Currim, Jooseop Lim and Yu Zhang

This paper aims to focus on the unique goal of understanding how marketing spending, a proxy for firm visibility, moderates the effects of corporate social responsibility…

1614

Abstract

Purpose

This paper aims to focus on the unique goal of understanding how marketing spending, a proxy for firm visibility, moderates the effects of corporate social responsibility (CSR) strengths and concerns on stock returns in the short and long terms. In contrast to the resource-based view (RBV) of the firm, the visibility theory, based on stakeholder awareness and expectations, offers asymmetric predictions on the moderation effects of marketing spending.

Design/methodology/approach

The predictions are tested based on data from KLD, Compustat and Center for Research in Security Prices from 2001-2010 and panel data based regression models.

Findings

Two results support the predictions of the visibility theory over those of the RBV. First, strengths are associated with higher stock returns, for low marketing spending firms, and only in the long term. Second, concerns are associated with lower stock returns, for high marketing spending firms, also only in the long term. A profiling analysis indicates that high marketing spending firms have high R&D spending and are more likely to operate in business-to-customer than business-to-business industries.

Practical implications

The two findings highlight the importance of coordination among chief marketing, sustainability and finance officers investing in CSR and marketing for stock returns, contingent on the firm’s marketing and R&D spending and industry characteristics.

Originality/value

This paper identifies conditions under which CSR is and is not related to stock returns, by uniquely considering three variables omitted in most past studies: marketing spending, CSR strengths and concerns and short- and long-term stock returns, all in the same study.

Details

European Journal of Marketing, vol. 50 no. 5/6
Type: Research Article
ISSN: 0309-0566

Keywords

Abstract

Details

Philosophy, Politics, and Austrian Economics
Type: Book
ISBN: 978-1-83867-405-2

Article
Publication date: 1 July 1903

As our readers are well aware THE BRITISH FOOD JOURNAL has invariably supported any legitimate effort having for its object the improvement, in one form or another, of the…

Abstract

As our readers are well aware THE BRITISH FOOD JOURNAL has invariably supported any legitimate effort having for its object the improvement, in one form or another, of the national food supply, and so long as the methods adopted are fair and above‐board this journal will continue to support such efforts by whomsoever they may be made. Fair and proper methods, however, are not always adopted, and a circular has recently been forwarded to us which affords an illustration of the fact.

Details

British Food Journal, vol. 5 no. 7
Type: Research Article
ISSN: 0007-070X

1 – 10 of 121