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This chapter introduces four research methods that are not covered in the previous chapters. They are (1) non-parametric statistics, (2) interpretive structural modeling, (3) analytic hierarchy process, and (4) data envelopment analysis. The methods are discussed with examples. The discussion, however, is introductory; so we urge the reader to go through the pertinent references for details.

The purpose of this paper is to explore whether and how changes in the management control systems (MCS) of post-secondary institutions (PSIs) in Western Canada can be described and explained in terms of formal and informal MCS; and whether and how changes in the MCS of PSIs in Western Canada can be described and explained in terms of an integrative contingency-based framework of MCS based on regulatory accountability systems, competitive markets and organizational culture?

The empirical research was undertaken with an exploratory mixed design. The first phase involved descriptive univariate and bivariate statistics as well as non-parametric statistics computed on data from annual reports and financial statements of 46 PSIs in Western Canada to quantitatively explore MCS. The second phase involved the grounded theory (GT) analysis of annual reports of 46 PSIs in Western Canada to qualitatively explore formal MCS in relation to changes in contingencies. The third phase involved the GT analysis of 20 semi-structured interviews of senior managers from PSIs in Western Canada to qualitatively explore informal MCS in relation to formal MCS and changes in contingencies.

The research showed that emphasis on formal MCS in Western Canadian PSIs resulted in biased compliance within informal MCS. The exploratory research also demonstrated that the distinction between formal and informal MCS was better understood in a wider framing of MCS in terms of regulatory accountability systems, competitive markets and organizational culture.

This research led to the elaboration of an exploratory theoretical framework to subsume the distinction between formal and informal MCS into an integrative contingency-based framework of MCS.

This paper aims to investigate whether completed vs withdrawn equity offerings result in different stock price performance prior to announcement and between announcement and withdrawal or completion.

Investigates stock price performance prior to equity offerings announcements and between the announcement and actual completion or withdrawal. Stock price performance is measured by cumulative abnormal returns (CARs).

It was found that stock price performance is strong only for firms that later complete the offerings. Firms that withdraw their offerings have poor stock price performance even before the announcement. Additionally, it was found that stock price performance for both the completed and the withdrawn offerings is poor after the announcement. Contrasting with prior research, the results show that firms complete their equity offerings, even though their stock price performance deteriorates. The fact that this deterioration is significantly smaller (approximately one‐third) than that of withdrawn offerings indicates that there is an acceptable level of deterioration that firms tolerate.

The paper evaluates short‐run stock price performance for a number of firms in the period 1984‐2000.

Suggests that the conclusions of a research study, whether one′s own or another′s, have value as a source of information for decision making. Aims to remind experienced managers and prompt “students” of management on various approaches to research. Defines research, and evaluates its worth in terms of validity, reliability and generalizability. Looks at various approaches to research, in particular quantitative and qualitative research, and at the interpretation of findings. Explains the use of statistical inference, statistical expression of probability and non‐parametric and multivariate statistics.

Suggests that the conclusions of a research study, whether one′s own or another′s have value as a source of information for decision making. Aims to remind experienced managers and prompt “students” of management on various approaches to research. Defines research, and evaluates its worth in terms of validity, reliability and generalizability. Looks at various approaches to research, in particular quantitative and qualitative research, and at the interpretation of findings. Explains the use of statistical inference, statistical expression of probability and non‐parametric and multivariate statistics.

The purpose of this study is to investigate the use patterns of scholarly e-journals by academics for teaching, research and keeping themselves up-to-date. The study also looks at differences in the use patterns across 12 disciplines.

A survey was conducted to explore academics’ use patterns of scholarly e-journals in 12 disciplines. The University of the Punjab was used for the sample population. Self-administered questionnaires were distributed to all regular and contractual academics of Lahore campuses of the University. After follow up, 457 questionnaires were received with a response rate of 54 per cent. Descriptive statistics and non-parametric statistics were used to analyse data.

The results showed that the academics made more frequent use of e-journals, online reference sources and discussion with colleagues for scholarly activities. E-journals were used predominantly for research-related activities rather than for teaching and instruction. Academics obtained e-journal articles primarily from open access sources, i.e. general search engines and Google Scholar as compared to subscribed and other sources of e-journal articles. Disciplinary differences were also found in academics’ use patterns of e-journals. However, academics showed just satisfactory skills regarding use of advanced searching techniques and evaluation of the quality of e-journals.

Findings will be helpful for information professionals to review their policies and practices in relation to e-journal services for academic community. The needs for e-literacy skills to use e-journals will also be identified and findings will be significant for information professionals in arranging information literacy instruction programmes for targeted disciplines.

Most of e-journals use studies focused on specific disciplines – Sciences, Life Sciences, Engineering and Technology and Social Sciences. This research study is valuable that investigated use patterns of e-journals across 12 different disciplines at the University of the Punjab.

This paper sets out to explore the effects that the setting‐up of an independent director system has on the operating efficiency of information electronics companies in China.

This paper uses 87 Chinese listed electronics companies during the initial stages of the independent directors system from 1999 to 2002 as sample subjects, and employs a two‐stage procedure for empirical investigation.

The non‐parametric test results verify that there is no significant difference in the operating efficiency of Chinese electronics companies following the establishment of an independent director system. The Tobit regression results show that the establishment of an independent director system in the Chinese electronics industry does not influence overall technical efficiency (TE), pure technical efficiency (PE), or scale efficiency (SE).

Whether the related schemes of the current corporate governance structure practised in China can achieve their expected results, as well as the possible future development direction of the governance structure, is of the utmost importance, and is a research subject worth examining in greater depth.

It is of the utmost urgency for such corporate governance to improve the selection mechanism for independent directors, to establish incentives and responsibility‐taking mechanisms for independent directors, and to amend the company law and securities law to perfect the rules of an independent director system.

By using DEA and the Tobit regression model, this study attempts to investigate whether China, in addition to fraud prevention, has improved corporate operating efficiency by introducing a system of independent directors.

The purpose of this paper is to report a study into: the motives that dispose customers in Bahrain to choose a specific bank; the level of familiarity of customers with the most widely used services/products offered by Islamic banks; and the extent of use of those products.

This is the first study conducted in Bahrain to include three types of bank clients: those who bank with conventional banks, those who bank with Islamic banks, and who use both kinds of banks. The results are based on a response rate of 65.5 percent from 1,000 questionnaires distributed. Descriptive statistics and non‐parametric statistics (Mann‐Whitney and Kruskal‐Wallis tests) are reported, and factor analysis used to analyze the responses.

It is found that: Islamic religious belief and social responsibility are the two most important factors that determine bank selection. Cost benefit is the third most important factor considered in bank selection; clients of conventional and Islamic banks share a number of motives, but they differ significantly on a few motives in relation to bank selection; and clients of Islamic banks are more familiar with the products/services that conform to the sharia'a. Overall, for clients who bank exclusively with Islamic banks, and for those who bank in different kinds of banks, the most widely used product/service of Islamic banks is murabaha.

The most important practical implication is for banks, conventional and Islamic, when setting and implementing their marketing strategies, which should include an awareness campaign. The results also benefit banks operating in the countries of the Gulf Cooperation Council (GCC). This is because of the similarities of the countries in the GCC.

This paper is the first attempt to identify the motives and criteria for bank selection in Bahrain among clients of conventional banks, Islamic banks, and clients who bank with both types of banks. The study goes on to determine the extent of familiarity of clients of banks in Bahrain with the products/services that comply with Islamic sharia'a.

This paper aims to examine empirically if the encouragement by government policy of merger and acquisition activity involving municipal and provincially owned electricity distribution utilities (LDCs) in the Province of Ontario has had positive effects in terms of value creation, operating performance and economies of scale.

It was anticipated that with LDC consolidation, there will be increased operational efficiency and improvement in the cost-effectiveness of the merged electrical utility. Using matched pairs dependent t-testing and Wilcoxon signed-rank testing, the authors compared data for three years before and after the merger or acquisition of 16 municipal utilities (616 total observations) to determine if there were any statistically significant changes (positive or negative) in measures of financial, operational and service efficiency.

The findings indicate statistically significant increases in debt as a percentage of shareholder equity in post-merger/acquisition utilities and consequently leveraged higher returns on equity. However, there were no statistically significant changes in financial, operational or service efficiency measures (with the exception of decreased efficiency in telephone response).

A total of 16 mergers or acquisitions were reviewed involving 32 of 79 LDCs, with the research implications pointing to a need for existing policy to be reviewed to determine whether a more detailed examination is required by the provincial energy regulator, including a closer examination of managerial motives, before approving mergers between municipal electricity distributors. This research involves only a quantitative approach and further research would examine these transactions using qualitative measures for a deeper examination as to managerial motives.

The results suggest that the mergers or acquisitions to date have served only to increase shareholder risk without improvement in other financial, operational or service efficiencies, a contradiction to the rationale behind the Province’s merger policy.

The consolidation policy for Ontario LDCs has not resulted in any statistically significant improvement in electricity rates or service for consumers.

This paper is the first examination of the effects of Ontario’s LDC consolidation policy in terms of specific financial, operational and service efficiency measures.

This study aims to measure the influence of the barriers present in the knowledge transfer at the sales process, by the franchisor to the franchisee, in language schools in the São Paulo/SP city, Brazil. The theoretical aspects include the transfer of knowledge displayed through communication model and barriers inherent in this process. Using (Szulanski 1996) approach the barriers may occur in relation to, namely, the content of knowledge; context; the source; the recipient.

The methodology is quantitative and the type of research is exploratory and descriptive. For this investigation was used an adapted version of the questionnaire developed by Szulanski (1996), applied to a sample of 79 franchised language schools linked to the Brazilian Franchise Association. Beyond factor analysis it was used the nonparametric test of Jonckheere-Terpstra and analysis of variance, to comparing schools.

The results of this analysis revealed that certain types of knowledge transfers are evaluated by the franchisees as more favorably or unfavorably according to the brand franchise. These results show a lack of standardization trend of the activities of the sales process and mismatches with the guidelines of the franchisor. The authors highlight that in the comparison between the brands is evident the dominance of the CNA in relation to other networks of language franchises when analyzed the relationship factors, technical adequacy, absorption of knowledge, competence to absorb knowledge and in the indicators contribution to revenue, acceptance of guidelines and bring results.

This research contributes to the identification of barriers that are involved during the transfer of practices of the franchisor to the franchisee on the knowledge of the sales process in language schools, awakening in franchisee reflections of improvements and solutions that can be worked on and developed in their units. Specifically, the study contributes to the knowledge management literature in franchises, as this topic is still emerging, as it presents conflicting findings.