Search results

1 – 10 of 293

Abstract

Details

Tizard Learning Disability Review, vol. 1 no. 4
Type: Research Article
ISSN: 1359-5474

Article
Publication date: 1 January 2002

John Breen, Sue Bergin‐Seers, Ian Roberts and Robert Sims

This study examines the impact of the introduction of the Goods and Services Tax (GST) on small business in Australia in the context of the experiences faced in similar countries…

1775

Abstract

This study examines the impact of the introduction of the Goods and Services Tax (GST) on small business in Australia in the context of the experiences faced in similar countries overseas. Using a case study methodology, data was gathered from six small businesses that were observed throughout the introductory period of the new tax system. In particular, this article considers the costs for small businesses in complying with the new tax system. Businesses reported actual GST compliance costs ranging from $3,331 to $30,140 per business in the cases examined. For the two smallest businesses, their compliance costs amounted to over 3% of the firm's reported annual turnover. The study also identified significant on‐going record keeping and accounting costs that are required by small businesses in order to meet their GST obligations. These findings indicate that governments need to be more aware of the impact of tax reforms on small businesses if they wish to implement changes with minimal adverse impacts on business operations.

Details

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

Content available
Article
Publication date: 1 March 2006

Rolland LeBrasseur, Huguette Blanco and John Dodge

A survey of young microfirms was conducted to investigate their growth intentions. The findings confirm the distinct profiles of four types of firms categorized on the basis of…

1244

Abstract

A survey of young microfirms was conducted to investigate their growth intentions. The findings confirm the distinct profiles of four types of firms categorized on the basis of current and future employment: Lifestyler, Entrepreneur, Manager, and Mover. They differ in terms of the owner's perceptions of the desirability and practicality of growing their firm, and with respect to the moderating variables of industry affiliation, business location, and investment level. Research issues and service implications for business support agencies are identified.

Details

New England Journal of Entrepreneurship, vol. 9 no. 1
Type: Research Article
ISSN: 2574-8904

Open Access
Article
Publication date: 15 April 2022

Jason Headrick and L.J. McElravy

Massive Open Online Courses (MOOCs) are a form of distance education courses. They have been celebrated as revolutionizing the way learners access education and the way colleges…

Abstract

Massive Open Online Courses (MOOCs) are a form of distance education courses. They have been celebrated as revolutionizing the way learners access education and the way colleges and universities could expand education on a global scale beyond their traditional campuses. The purpose of this study is to identify the pedagogical strategies used for instruction and assessment in leadership-oriented MOOCs and gain a more refined understanding of the current state of MOOCs in leadership education. This study examines 96 leadership MOOCs across the platforms of Coursera, EdX, FutureLearn, Canvas.net, and Standford Online through a content analysis research framework. The study concludes with a discussion of leadership MOOC pedagogy and presents the current state of MOOCS among leadership education and professional development.

Details

Journal of Leadership Education, vol. 21 no. 2
Type: Research Article
ISSN: 1552-9045

Article
Publication date: 25 January 2011

William H. Bommer, Bryan J. Pesta and Susan F. Storrud‐Barnes

This paper aims to explore and test the relationship between emotion recognition skill and assessment center performance after controlling for both general mental ability (GMA…

3578

Abstract

Purpose

This paper aims to explore and test the relationship between emotion recognition skill and assessment center performance after controlling for both general mental ability (GMA) and conscientiousness. It also seeks to test whether participant sex or race moderated these relationships.

Design/methodology/approach

Using independent observers as raters, the paper tested 528 business students participating in a managerial assessment center, while they performed four distinct activities of: an in‐basket task; a team meeting for an executive hiring decision; a team meeting to discuss customer service initiatives; and an individual speech.

Findings

Emotion recognition predicted assessment center performance uniquely over both GMA and conscientiousness, but results varied by race. Females were better at emotion recognition overall, but sex neither was related to assessment center performance nor moderated the relationship between it and emotion recognition. The paper also found that GMA moderated the emotion recognition/assessment performance link, as the former was important to performance only for people with low levels of GMA.

Practical implications

The results seem to contradict those who argue that E‐IQ is an unqualified predictor of performance. Emotional recognition is not uniformly valuable; instead, it appears to benefit some groups more than others.

Originality/value

The paper clarifies the emotional intelligence literature by providing further support for the predictive validity of emotion recognition in performance contexts, and by separating out how emotional recognition benefits certain population groups more.

Details

Journal of Managerial Psychology, vol. 26 no. 1
Type: Research Article
ISSN: 0268-3946

Keywords

Article
Publication date: 1 April 2004

James G. Barnes, Brian R. King and Gordon A. Breen

Little attention has been paid to prospective customers who defect before buying. This paper examines the almost customer phenomenon. It reviews literature on service quality…

2598

Abstract

Little attention has been paid to prospective customers who defect before buying. This paper examines the almost customer phenomenon. It reviews literature on service quality, customer satisfaction, retention, relationships, loyalty and defection. It also categorizes the causes of almost customer experiences into a series of themes. The almost customer phenomenon and its effects are presented in the context of implications for managers and for future research. The almost customer phenomenon may appear to be a study of early customer defection, but the almost customer defects before buying. The customer defection literature assumes that a firm has attracted customers. But, not every attempted transaction leads to a purchase. Sometimes, elements of the interaction have an impact on whether or not the individual buys. This paper examines defection before a customer becomes a customer. Reducing the incidence of almost customer episodes represents an opportunity for firms to optimize growth and profitability.

Details

Managing Service Quality: An International Journal, vol. 14 no. 2/3
Type: Research Article
ISSN: 0960-4529

Keywords

Content available
Article
Publication date: 6 September 2021

Liz Breen and Claire Hannibal

1494

Abstract

Details

Supply Chain Management: An International Journal, vol. 26 no. 6
Type: Research Article
ISSN: 1359-8546

Article
Publication date: 1 February 1955

A contributor to the Financial Times recently observed that the rise of the package has temporarily outstripped the rise of the “ profession or calling ” of packaging. It was for…

Abstract

A contributor to the Financial Times recently observed that the rise of the package has temporarily outstripped the rise of the “ profession or calling ” of packaging. It was for this reason that the Institute of Packaging organised the very interesting exhibition held at Olympia during the third week of January. The packaging of foodstuffs was necessarily one of the most important sections of the Exhibition—for reasons which are not hard to grasp. Not only has the consumption of bottled beer outstripped draught sales from barrels, but a whole host of foods have moved and continue to move into the domain of packed merchandise. For the moment it will suffice to mention sugar, flour, confectionery, bread, butter, cheese, bacon, vegetables, fruit, and even (occasionally) meat and fish. It has been estimated that the grocery trade sells nearly 80 per cent of its goods in packages. For the consumer, the packaging of food promises quality, purity and freshness, and, within certain limits, full weight and measure. In self‐service retailing, of course, the package is all‐important. Not only does the appearance of the package and its label take the place of the salesman in the retail shop, but the wrapping must also be a barrier which will be a safeguard against excessive evaporation, without inducing mould growth, and against decomposition and stateness. Conditions of moisture, humidity, temperature and pressure may be critical for the preservation of foods in the best possible state. There are dangers arising not only from the effect of the packaging material on the food but also from the reverse influence of the food on the container.

Details

British Food Journal, vol. 57 no. 2
Type: Research Article
ISSN: 0007-070X

Article
Publication date: 12 July 2022

John Paul Mynott and Stephanie Elizabeth Margaret O'Reilly

Lesson study (LS) is a collaborative form of action research. Collaboration is central to LS methodology, therefore exploring and expanding the understanding of the collaborative…

Abstract

Purpose

Lesson study (LS) is a collaborative form of action research. Collaboration is central to LS methodology, therefore exploring and expanding the understanding of the collaborative features that occur in LS is a priority. This paper explores the features of collaboration in existing publications on LS to consider if, as Quaresma (2020) notes, collaboration is simplistically referred to within LS research.

Design/methodology/approach

Utilising a qualitative review of LS literature to explore LS collaboration through Mynott's (2019) outcome model and Huxham and Vangen's (2005) theory of collaborative advantage and inertia. 396 publications using “lesson study” and “collaboration” as key words were considered and reviewed, with 26 articles further analysed and coded, generating a collaborative feature matrix.

Findings

While collaboration in LS is referred to generically in the articles analysed, the authors found examples where collaboration is considered at a meta, meso and micro level (Lemon and Salmons, 2021), and a balance between collaborative advantage and inertia. However, only a small proportion of LS publications discuss collaboration in depth and, while the matrix will support future research, more focus needs to be given to how collaboration functions within LS.

Originality/value

Through answering Robutti et al.'s (2016) question about what can be learnt from the existing LS research studies on collaboration, this paper builds on Mynott's (2019) outcome model by providing a detailed matrix of collaborative features that can be found in LS work. This matrix has applications beyond the paper for use by facilitators, leaders of LS, and researchers to explore their LS collaborations through improved understanding of collaboration.

Details

International Journal for Lesson & Learning Studies, vol. 11 no. 3
Type: Research Article
ISSN: 2046-8253

Keywords

Article
Publication date: 1 April 1988

R. Scott Harnsberger

Numismatics, the systematic study and collecting of coins and related items such as tokens, medals, and paper money, has been a recognized scholarly discipline since the Middle…

Abstract

Numismatics, the systematic study and collecting of coins and related items such as tokens, medals, and paper money, has been a recognized scholarly discipline since the Middle Ages. Archaeologists, historians, economists, artists, and engravers have found numismatics a valuable adjunct to their respective fields of study. Coins are the official product of an issuing authority, and as such they can provide an important primary historical source of documentation concerning monetary values, patterns of economic exchange, trade routes, colonization, migration, military campaigns, linguistic and epigraphic data, mythology, religion, art, historical portraits, and views of buildings, monuments, and statues that have long since been destroyed. For the researcher in American history, numismatics can provide insights into historical economic trends.

Details

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

1 – 10 of 293