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Article
Publication date: 1 March 2011

Lisa J. Servon, M. Anne Visser and Robert W. Fairlie

Previous research suggests that inefficiencies in the small business market exist surrounding the availability of capital by Small and Microenterprises (SMMEs). Using data from…

Abstract

Previous research suggests that inefficiencies in the small business market exist surrounding the availability of capital by Small and Microenterprises (SMMEs). Using data from the 1992 Characteristics of Business Owners Survey (CBO), the 2002 Survey of Business Owners (SBO), and the 2003 Survey of Small Business Finance (SSBF) this paper empirically estimates the "capital gap"- that is the unmet capital demand for business by SMMEs. We find that there is in fact a capital gap as the supply of capital available in the SMME market is not large enough to meet market demand. Given the importance of small businesses to economic vitality, growth, and recovery of the United States economy, the research provides critical and timely findings for policymakers and public finance managers seeking economic development and recovery

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 23 no. 4
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 5 February 2018

Anne Janand and Amélie Notais

This paper aims to explore the types of learning engendered by internal mobility (IM) by referring to the principles elaborated by Bateson (1972).

Abstract

Purpose

This paper aims to explore the types of learning engendered by internal mobility (IM) by referring to the principles elaborated by Bateson (1972).

Design/methodology/approach

A qualitative methodology is followed with interviews among 50 professionals working at four large French firms.

Findings

A system of classification for IM is proposed, namely, replication, adaptation, innovation and revolution.

Practical implications

The identification of these categories invites human resource managers to reconsider the traditional career paths.

Originality/value

This paper brings a new perspective on the possible link between learning and IM and questions what employees really learn thanks to their moves.

Details

The Learning Organization, vol. 25 no. 2
Type: Research Article
ISSN: 0969-6474

Keywords

Content available
Article
Publication date: 1 November 2016

Adelina Broadbridge and Sharon Anne Mavin

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Abstract

Details

Gender in Management: An International Journal, vol. 31 no. 8
Type: Research Article
ISSN: 1754-2413

Article
Publication date: 24 March 2011

Kate Heward, Brendan Gough and Matthew Molineux

The diagnosis of a chronic progressive condition such as multiple sclerosis (MS) can impact on many aspects of daily life. Living with, and caring for, an individual with such a…

Abstract

The diagnosis of a chronic progressive condition such as multiple sclerosis (MS) can impact on many aspects of daily life. Living with, and caring for, an individual with such a condition is likely to have emotional and psychological consequences. We carried out semi‐structured interviews with nine partners and analysed the interview transcripts using grounded theory (Strauss & Corbin, 1998), the phase presented in this article formed part of a larger overall study that explored the impact of living with MS for partners and a family. Our analysis in this phase highlights two core themes centred on identity issues faced by the participants: ‘playing detective’ in order to acquire information and manage the situation; and ‘reshaping identities’ in a shifting context, which reflected the participants' difficulties in reconfiguring important identities (at work and at home). Although previous research has addressed how carers cope, there is a dearth of qualitative literature relating to whether or not partners' identities are affected by taking a central role in caring, including how previous identities are maintained and new ones acquired.

Details

Social Care and Neurodisability, vol. 2 no. 1
Type: Research Article
ISSN: 2042-0919

Keywords

Article
Publication date: 4 November 2019

Teresa Michelle Pidduck, Karen Odendaal, Michelle Kirsten, Lauren Anne Pleace and Kaylee De Winnaar

The South African Government needs to increase fiscal revenues to cater to increased government spending. This paper aims to argue that the South African Revenue Service (SARS…

Abstract

Purpose

The South African Government needs to increase fiscal revenues to cater to increased government spending. This paper aims to argue that the South African Revenue Service (SARS) has an opportunity to tax the receipt of customer loyalty programme awards in the hands of customers, with little amendment to current tax legislation or administration. This provides the South African Government an opportunity to increase much needed tax revenue in spite of limited resources.

Design/methodology/approach

Five instrumental case studies were used and analysed from a financial reporting perspective to quantify customer loyalty points earned by customers. These can form a basis for deriving the potential benefits from the taxation of customer loyalty programmes in the retail industry. The multiple instrumental case studies used and the application of accounting guidance in International Financial Reporting Standards allow generalisations to be made to highlight the amount of customer loyalty awards granted and possible tax revenues forgone in just one sector of the South African economy.

Findings

Should the proposals for taxation of customer loyalty programmes be implemented, the fiscus would be able to collect over R 234.35m (US$16.91m) in tax revenue from only five companies providing customers with loyalty awards. This indicates that this proposal for taxation is critical for investigation by the South African Government, as it may aid in achieving revenue goals for South Africa.

Originality/value

This paper contributes to the literature on taxation legislation within South Africa by proposing a model that may be used by the SARS to increase tax revenues to meet the Government’s needs.

Details

Pacific Accounting Review, vol. 31 no. 4
Type: Research Article
ISSN: 0114-0582

Keywords

Open Access
Article
Publication date: 11 December 2019

Niclas Sandström and Anne Nevgi

This paper aims to study a change process on a university campus from a pedagogical perspective. The aim of the process, as expressed by facilities management and faculty…

1353

Abstract

Purpose

This paper aims to study a change process on a university campus from a pedagogical perspective. The aim of the process, as expressed by facilities management and faculty leadership, was to create campus learning landscapes that promote social encounters and learning between students and researchers, as well as other embedded groups. The paper addresses how pedagogical needs are or should be integrated in the design process.

Design/methodology/approach

The data of this case study regarding change on campus consist of semi-structured interviews of information-rich key stakeholders identified using snowball sampling method. The interviews were analysed to find common themes and reference to pedagogical needs and expectations.

Findings

Campus usability and reliability are improved when pedagogy informs the design, and needs such as sense of belonging (human) and connectivity (digital) are fulfilled. User-centred design should be followed through during the whole campus change process, and there should be sufficient communications between user groups.

Research limitations/implications

The discussion is based on one case. However, the recommendations are solid and also reflected in other related research literature regarding campus change initiatives.

Practical implications

The paper states recommendations for including pedagogical needs in campus learning landscape change and underlines the role of real user-centred processes in reaching this goal.

Originality/value

The study introduces the concept of campus reliability and highlights a missing link from many campus change cases – pedagogy – which is suggested to be essential in informing campus designs that produce usable and reliable future-ready outcomes.

Details

Journal of Corporate Real Estate , vol. 22 no. 1
Type: Research Article
ISSN: 1463-001X

Keywords

Article
Publication date: 12 March 2018

Anne Hilda Wiltshire

The purpose of this paper is to delineates workers’ labour turnover and considerations around work, in a context of informalisation of work, through a case study of temporary…

Abstract

Purpose

The purpose of this paper is to delineates workers’ labour turnover and considerations around work, in a context of informalisation of work, through a case study of temporary non-resident farm workers in the deciduous fruit sector in Ceres, South Africa.

Design/methodology/approach

The research design is a three-phase exploratory sequential mixed-methods strategy. Findings from 29 in-depth interviews were refined, verified and ranked in four focus groups. These informed grounded indicators in a survey of 200 farm workers employed in peak season and their 887 household members.

Findings

Considerations are informed by work-related insecurities, interpersonal workplace relationships and reproductive insecurity in the form of care of others, social linkages and residential insecurity, seemingly hierarchical. The least important considerations most thwart workers’ ability to complete fixed-term contracts and account for over 70 per cent of labour turnover in the form of resignations. In sum, workers experience constrained considerations around work arising from their material, social and economic conditions.

Originality/value

This is the first study on the labour turnover of farm workers in South Africa and the fifth globally. The research gives precedence to the voice of farm workers and is a thick description of workers’ considerations around work.

Details

International Journal of Sociology and Social Policy, vol. 38 no. 1/2
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 12 July 2021

Nadia Zainuddin, Julia Robinson, Jennifer Algie and Melanie Randle

This paper aims to examine driving retirement and its impact on the well-being of older citizens. The concepts of value creation and destruction are used to understand older…

Abstract

Purpose

This paper aims to examine driving retirement and its impact on the well-being of older citizens. The concepts of value creation and destruction are used to understand older consumers’ experiences with the self-service consumption activity of driving. This paper formally introduces the concept of value re-creation, as a means of restoring the overall value lost from the destruction of certain components of previous value structures. In doing so, this paper explores the different ways that resources across the micro, meso and macro levels of the ecosystem can be re-aligned, in order for older citizens to maintain their well-being after driving retirement.

Design/methodology/approach

A qualitative, individual-depth interview approach was undertaken with 26 participants living in New South Wales, Australia. The participants comprised of both drivers approaching driving retirement age, as well as driving retirees. Thematic analysis was undertaken to analyse the data.

Findings

The findings identified that emotional value in the forms of freedom, independence/autonomy and enjoyment, functional value in the forms of convenience and mobility and community value are created from driving. Driving retirement destroys certain components of this value (e.g. enjoyment and convenience) irrevocably, however freedom, independence/autonomy, mobility and social connectedness can still be maintained through re-aligning resources across the micro, meso and macro levels of the ecosystem. New components of value are also created from driving retirement. These include peace of mind, which contributes to the re-creation of the emotional value dimension, and cost savings, which creates the new value dimension of economic value. These changes to the value structure effectively re-create the overall value obtained by individuals when they retire from driving.

Originality/value

The main contribution of this work is the formal introduction of the concept of value re-creation at the overall and value dimension level, and development of a conceptual model that explains how this value re-creation can occur. The model shows the resource contributions required across all levels of the ecosystem, expanding on existing conceptualisations that have predominantly focussed on resource contributions at the individual and service levels.

Details

Journal of Services Marketing, vol. 35 no. 6
Type: Research Article
ISSN: 0887-6045

Keywords

Article
Publication date: 16 September 2021

Serdal Temel, Anne-Laure Mention and Alp Eren Yurtseven

Embracing a large set of innovation objectives and collaborating with diverse partners have been promoted as a means to improve innovation performance. However, empirical evidence…

Abstract

Purpose

Embracing a large set of innovation objectives and collaborating with diverse partners have been promoted as a means to improve innovation performance. However, empirical evidence on the relationships between breadth of objectives, breadth of cooperation and innovation performance is limited, particularly in the context of emerging economies. A larger number of objectives and cooperation partners inevitably increases the complexity in organizational alignment, and cooperation eventually leads to diminishing returns. This study adds to the debate on the costs and benefits of cooperation for innovation. Understanding the optimal levels of the breadth of objectives and cooperation supports managerial decision-making and productivity in the practice of cooperation for innovation.

Design/methodology/approach

Operationalizing breadth of innovation objectives and cooperation via the Turkish Community Innovation Survey data, self-reports reflecting 5,863 firm-level responses between 2006 and 2008 are analysed using tobit and probit models. The maximum likelihood estimator is used to find the optimal levels for breadth of objectives and cooperation.

Findings

Firms with greater breadth of innovation objectives experience higher innovation performance; those with greater breadth of cooperation also experience higher innovation performance, but our results indicate the existence of optimal levels of breadth for both innovation objectives and cooperation.

Research limitations/implications

The authors extend the logic that there is no safety in numbers in cooperation for innovation. If the aim is to enhance innovation performance, managers and policymakers need to pay attention to the number of innovation objectives and the amount of cooperation pursued by firms. However, innovation success may be closely associated with a firm's dynamic capabilities and ability to mobilize its resources. Drawing on organizational learning theories, future research could explore why a lower than maximum level of cooperation may be more conducive to reaching levels of enhanced innovation performance and whether this level is influenced by cognitive processes.

Originality/value

The authors draw attention to the ideal number of innovation objectives and number of cooperating partners required to enhance innovation performance, thus contributing to the debate on the complex relationships between innovation, performance and cooperation in the unique setting of a large developing economy.

Details

European Journal of Innovation Management, vol. 26 no. 2
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 1 March 1957

R.D. RATES

The immense strides made by technical research and therefore in technical education during the past thirty years have been readily appreciated. What is less obvious is that west…

Abstract

The immense strides made by technical research and therefore in technical education during the past thirty years have been readily appreciated. What is less obvious is that west London—an area which for this purpose lies between Staines and Kensington—has developed with remarkable rapidity during that period too. A quarter of Britain's light industry is now concentrated in that region, and in it are located no less than 3,800 firms of various sizes.

Details

Aslib Proceedings, vol. 9 no. 3
Type: Research Article
ISSN: 0001-253X

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