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1 – 10 of 421Nen-Chen Richard Hwang and Donghui Wu
The purpose of this study is to investigate whether the emergence of specialized journals has affected management accounting research paradigms. Articles published in eight…
Abstract
The purpose of this study is to investigate whether the emergence of specialized journals has affected management accounting research paradigms. Articles published in eight leading accounting journals from 1991 to 2000 are analyzed using Shields’ (1997) classification schemes. The study reports two major findings. One is that the overall percentage of management accounting research published in five non-specialized accounting journals has remained relatively constant since the establishment of three specialized journals oriented to management accounting research. The other is that the editorial boards of specialized journals appear to have broader interests in research Topics, to be more flexible with regard to research Methods, and are more willing to accept manuscripts adopting various Theories. Overall, the results of this study support that the emergence of management accounting research journals impacted research paradigms gradually during the 1990s.
Benjamin Mitchell Wood and Per Kallestrup
The purpose of this paper is to describe non-specialised, group-based interventions in displaced populations from reviewed literature, and to explore their outcomes.
Abstract
Purpose
The purpose of this paper is to describe non-specialised, group-based interventions in displaced populations from reviewed literature, and to explore their outcomes.
Design/methodology/approach
A literature review was conducted using the PubMed database, Web of Science, The Cochrane Library of Systematic Reviews, and defined “grey literature”. Characteristics of the interventions were summarised into a table under key categories such as targeted persons, study setting, level of evidence, outcome measures, assessment tools used and summary of results.
Findings
In total, 11 articles were identified stemming from nine separate interventions. Three of these were considered level 1 evidence as they were randomised controlled trials. The described interventions were markedly heterogeneous in nature and produced diverse findings. There were noted methodological issues in the majority of interventions reviewed.
Originality/value
This original research has demonstrated clear need for research that uses robust methodology accounting for the complex and challenging nature of this context.
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Justo de Jorge Moreno and María Sanz‐Triguero
The purpose of this work is twofold: on the one hand, recent methodologies will be used to estimate efficiency and productivity in Spain's non‐specialized retail sector for the…
Abstract
Purpose
The purpose of this work is twofold: on the one hand, recent methodologies will be used to estimate efficiency and productivity in Spain's non‐specialized retail sector for the period of 1997‐2007. In particular, the order‐m approach proposed by Cazals et al., which is based on the concept of expected minimum input function. On the other hand, the results obtained applying the methods mentioned in the Spanish retail sector can contribute to opening up a new field of analysis since the results may be compared by means of the methodologies proposed as well as those which already exist in the literature.
Design/methodology/approach
The paper used data envelopment analysis stochastic (order‐m) and bootstrapping Malmquist index to measure productivity and efficiency in 12 sectors in Spanish retail trade 1997‐2007.
Findings
In order to illustrate the methodology proposed in this paper different phases involved; first, we have estimated the efficiency in 12 sectors of the retail sector four digits NACE, we found high levels of inefficiency in most of the sectors analyzed over the period of analysis. Next, we will deepen and simplify the analysis by concentrating on food‐predominant sectors in non‐specialised shops (5211). The evolution of the efficiency of firms belonging to this sector decreases over the period of analysis. Analyzing the relationship between firms and size, the results obtained in this work shows that the firm's size have a positive influence on efficiency that suggest that the management may have incentives to grow in order to improve their efficiency levels. Our second contribution has to do with the use of bootstrapping Malmquist productivity indices. Productivity decreased at an average rate of −4.1 percent over the entire period of 1997‐2007. On average, this deterioration was due to efficiency change −6.1 percent. Technical progress is increased at an average rate of 2.1 percent. All rates at global level are statistically significant at 95 percent.
Originality/value
The main contribution of this paper is to provide an efficiency analysis using a non‐parametric approach with a robust estimator that has been suggested recently by Cazals et al. This methodology is that the first time that is applied in the analysis of retail sector. In addition, we analyze productivity growth using bootstrapping Malmquist indices. This methodology allows for a more careful analysis of what happens at firm level. Differences in conclusions between the original estimates and the bootstrap results are more evident when we scrutinize the sample firms and individual levels.
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Provides a brief overview of the methods that used in real estate valuation with a particular emphasis on the valuation of specialised property. Proposes that the underlying…
Abstract
Provides a brief overview of the methods that used in real estate valuation with a particular emphasis on the valuation of specialised property. Proposes that the underlying requirement is to estimate market value and that the role of the valuer is to choose the method that is the best model to achieve this objective. Concludes that a valuer must work with the recognised techniques and, in the case of specialised property, these are methods that go back to analysing value from first principles by identifying the value of the property to the business.
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Leanne Fiftal Alarid and Hsiao‐Ming Wang
Notes that the practice of Japanese management contributed to Japan’s renovation from the ashes of the Second World War to become one of the world’s economic leaders, and at the…
Abstract
Notes that the practice of Japanese management contributed to Japan’s renovation from the ashes of the Second World War to become one of the world’s economic leaders, and at the same time, expand the proficiency of Japanese police administration. Identifies, through Ouchi’s Management Theory Z, three commonalties to Japanese police operations and the practices of Japanese corporations: groupism, seniority, and non‐specialized career paths. Concludes with a discussion on implementing Japanese management and policing with American community‐oriented policing.
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The purpose of the paper is to investigate issues associated with the application of international and national accounting and valuation standards to owner occupied property for…
Abstract
Purpose
The purpose of the paper is to investigate issues associated with the application of international and national accounting and valuation standards to owner occupied property for financial reporting purposes.
Design/methodology/approach
The regulatory framework and relevant literature are reviewed and analysed in order to hypothesise a theoretical framework, comprising an order of classification and tests for application by valuers to owner occupied property. The hypothesised approach is then tested in principle for the valuation of airports and specifically for the valuation of a part building and underlying land.
Findings
While the hypothesised approach requires development through the proposition of further tests, it is found to be supported in application to both a part building, being the retailing area within an international terminal, and to the operational land underlying an airport.
Research limitations/implications
The research provides a theoretical framework for the application of accounting and valuation standards to owner occupied property for financial reporting purposes and highlights limitations therein for further research.
Practical implications
The hypothesised approach provides valuers with a globally consistent theoretical framework for application to the valuation of owner occupied property for financial reporting purposes.
Social implications
As airports grow and move from government ownership, the measurement of their value for financial statements becomes progressively more important if a robust basis for stakeholder decision making and the optimal allocation of capital is to be provided
Originality/value
The paper seeks to improve property appraisal, finance and investment skills by promoting awareness of new theories, applications and related concepts and their implications to market conditions in the context of airports.
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Considers the management of the valuation exercise required of localauthorities to enable them to include asset valuations in their balancesheets after 1994. Examines the problems…
Abstract
Considers the management of the valuation exercise required of local authorities to enable them to include asset valuations in their balance sheets after 1994. Examines the problems and opportunities which may come with the development of an asset register and asset rents and, in particular, the valuation principles to be employed.
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Anthony Andrew and Michael Pitt
To examine the way the Government accounting and capital charging system allows for depreciation. Like the private sector, it is designed as an accounting measure of the…
Abstract
Purpose
To examine the way the Government accounting and capital charging system allows for depreciation. Like the private sector, it is designed as an accounting measure of the consumption of assets. Unlike the private sector, it has no tax implications. Beyond accounting for asset consumption it does not seem to be a particularly useful tool of asset management. This professional paper examines the role of depreciation in the public sector, notes some shortcomings and asks whether its role could usefully be developed.
Design/methodology/approach
It examines the existing professional standards and guidelines within which public sector property managers work and looks at a selection of the literature on depreciation generally with a view to shedding light on public sector asset management.
Findings
Currently the utility of the measures of depreciation for asset managers is limited. With extra work and research, economic measures of depreciation could be devised which might provide a broad measure of the consumption of assets or the deterioration of larger portfolios of property that can be valued on a market basis.
Research limitations/implications
Further research should focus on the stability of the model when other portfolios are used and for different periods of the real estate cycle. It would also be fruitful to dig deeper in the relation between capital expenses and property values.
Practical implications
With further work measures of economic depreciation may be designed to provide broad indicators of the deterioration of large public sector portfolios of assets such as offices or housing.
Originality/value
Of interest to asset managers, public sector finance managers and researchers in this sphere who have to deal with the long‐term investment in non‐specialised public sector property portfolios.
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Gabriele Garnero, Alessandro Cogoni, Alessandro Corrias, Luisa Manigas and Stefania Valentina Zedda
This article aims to describe how information and communications technology (ICT) has introduced a new approach in the handling of spatial data and related services and how…
Abstract
Purpose
This article aims to describe how information and communications technology (ICT) has introduced a new approach in the handling of spatial data and related services and how Regione Autonoma della Sardegna, one of the Italian local governments, has been involved in an interesting growth that adopts ICT to provide spatial data and related services to itself and to its territory.
Design/methodology/approach
This article considers three aspects data and services interoperability and the implications of spatial data delivered through a multi-channel environment; the use of social web as a platform for volunteered geographical information in the public administration environment; and the application of mobile technologies.
Findings
The article represents the summary of recent activities in the Sardinia region and may constitute a paradigmatic example for other realities.
Originality/value
The research and activities conducted represent a point of view advanced and innovative in the field of territorial sciences and spatial planning on a regional scale.
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Margarethe Born Steinberger-Elias
In times of crisis, such as the Covid-19 global pandemic, journalists who write about biomedical information must have the strategic aim to be clearly and easily understood by…
Abstract
In times of crisis, such as the Covid-19 global pandemic, journalists who write about biomedical information must have the strategic aim to be clearly and easily understood by everyone. In this study, we assume that journalistic discourse could benefit from language redundancy to improve clarity and simplicity aimed at science popularization. The concept of language redundancy is theoretically discussed with the support of discourse analysis and information theory. The methodology adopted is a corpus-based qualitative approach. Two corpora samples with Brazilian Portuguese (BP) texts on Covid-19 were collected. One with texts from a monthly science digital magazine called Pesquisa FAPESP aimed at students and researchers for scientific information dissemination and the other with popular language texts from a news Portal G1 (Rede Globo) aimed at unspecified and/or non-specialized readers. The materials were filtered with two descriptors: “vaccine” and “test.” Preliminary analysis of examples from these materials revealed two categories of redundancy: paraphrastic and polysemic. Paraphrastic redundancy is based on concomitant language reformulation of words, sentences, text excerpts, or even larger units. Polysemic redundancy does not easily show material evidence, but is based on cognitively predictable semantic association in socio-cultural domains. Both kinds of redundancy contribute, each in their own way, to improving text readability for science popularization in Brazil.
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