Search results

1 – 10 of 382
Content available
Article
Publication date: 1 June 2000

Paul C. Godfrey

459

Abstract

Details

Journal of Management History, vol. 6 no. 4
Type: Research Article
ISSN: 1355-252X

Article
Publication date: 28 February 2005

John A. Parnell and Lewis Hershey

This study considers the viability of the combination strategy with regard to the Porter and Miles & Snow generic strategy typologies. Within each framework, it is possible to…

Abstract

This study considers the viability of the combination strategy with regard to the Porter and Miles & Snow generic strategy typologies. Within each framework, it is possible to pursue a “combination strategy,” whereby dimensions of two or more pure strategies are incorporated simultaneously. The present study presents findings from a recent assessment of perceptions of 415 American and Mexican managers regarding their firms’ strategies and levels of performance. Data suggests that combination strategies can be associated with either inferior or superior performance. This paper also suggests that additional research should considerre‐visit the I/O versus resource‐based schism and seek to integrate the two schools of thought into a broader consensus.

Details

International Journal of Commerce and Management, vol. 15 no. 1
Type: Research Article
ISSN: 1056-9219

Keywords

Article
Publication date: 1 March 2006

Graeme Wines

This experimental study investigates the connotative (measured) meaning of the concept “auditor independence” within three audit engagement case contexts, including two…

Abstract

This experimental study investigates the connotative (measured) meaning of the concept “auditor independence” within three audit engagement case contexts, including two acknowledged in the literature to represent significant potential threats to independence. The study’s research design utilises the measurement of meaning (semantic differential) framework originally proposed by Osgood et al. (1957). Findings indicate that research participants considered the concept of independence within a two factor cognitive structure comprising “emphasis” and “variability” dimensions. Participants’ connotations of independence varied along both these dimensions in response to the alternative experimental case scenarios. In addition, participants’ perceptions of the auditor’s independence in the three cases were systematically associated with the identified connotative meaning dimensions.

Details

Pacific Accounting Review, vol. 18 no. 1
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 1 April 1983

The last two years have witnessed what may justly be described as a revolutionary change in the packaging and marketing of goods, of which pre‐packed food constitutes a…

Abstract

The last two years have witnessed what may justly be described as a revolutionary change in the packaging and marketing of goods, of which pre‐packed food constitutes a substantial part, but as far as public reaction goes, it has largely been a silent witness. There has been none of the outcry such as accompanied metrication, sufficient to call a halt to the process, and especially to the introduction of the decimal currency, of which most shoppers are convinced they were misled, “conned”. Every effort to make the changeover as smooth as possible was made; included was the setting up within the Department of Trade of a National Metrological Co‐ordinating Unit charged with co‐ordinating the work of 91 local weights and measures authorities in Great Britain in enforcing the new law, the Weights and Measures Act, 1979. This Act replaced the net or minimum system of the old law, the traditional system, re‐enacted in the Weights and Measures Act, 1963 with the average system, implementing EEC Directives and bringing weights and measures into line with Member‐states of the European Community.

Details

British Food Journal, vol. 85 no. 4
Type: Research Article
ISSN: 0007-070X

Article
Publication date: 21 July 2010

Pamela Inglis

The forensic nursing role is complex, creates tensions within itself and is underpinned by core values, knowledge, skills and personal attributes; often referred to as ‘good…

Abstract

The forensic nursing role is complex, creates tensions within itself and is underpinned by core values, knowledge, skills and personal attributes; often referred to as ‘good nurse’ characteristics (Smith & Godfrey, 2002). Forensic nurses perform unique, multifaceted roles; they are viewed by patients as ‘a source of treatment, comfort and advice’, but also as ‘part of the system that deprives them of their liberty’ (United Kingdom Central Council for Nursing, Midwifery and Health Visiting & University of Central Lancashire (UKCC & UCLAN), 1999: 42). This is problematic both for nurses and patients. Although appearing as opposites, security and therapeutic characteristics of nurses can and do co‐exist in forensic nursing (Peternelji‐Taylor & Johnson, 1996). Through critical analysis of dialogue from interviews and focus groups, this paper depicts forensic practice with people with a learning disability through a study that explores apparent ‘truths’ about such people detained in forensic settings (here referred to as ‘the men’) and the staff who work with them. Beliefs about nursing characteristics were exposed through discourses present in dialogue between the men and the staff. General research questions included: (1) What are the discourses related to learning disability and forensic practice? (2) What ideologies underpin and justify forensic practice? (3) What in particular are the positive discourses? Related discussion is primarily concerned with the way that staff and men share relationships and with characteristics of the nursing staff. Findings generally suggest that the staff may be viewed as prison wardens, leading to relationships of mistrust. Paradoxically, there are also positive discourses identifying warm and therapeutic relationships and good nurse characteristics of the staff. This may have practice implications, such as enabling staff to hear positive views expressed by the men and begin to develop metrics of ‘good’ forensic nurse characteristics that may positively affect treatment.

Details

Journal of Learning Disabilities and Offending Behaviour, vol. 1 no. 2
Type: Research Article
ISSN: 2042-0927

Keywords

Article
Publication date: 1 December 2006

Paul Mather and Alan Ramsay

Prior research has shown evidence of earnings management in financial reports of US and Australian firms changing chief executive officer (CEO). This paper examines whether…

1848

Abstract

Prior research has shown evidence of earnings management in financial reports of US and Australian firms changing chief executive officer (CEO). This paper examines whether corporate boards, with certain characteristics associated with strong corporate governance, are effective in controlling any earnings management in the financial reports of Australian firms that change CEOs. Since hiring, monitoring and replacing the CEO are key roles of the board of directors, research in this specific context is considered particularly appropriate. After controlling for contemporaneous and lagged profitability in the year of CEO change, we find evidence of negative unexpected accruals in our sub‐sample of firms where the CEO resigned. For this group, larger boards and a higher proportion of independent directors appear to limit observed negative earnings management. In the case of CEO retirements there is evidence of positive unexpected accruals in the period of CEO change. However, none of the board characteristics show any significant relationship with unexpected accruals. In the period after CEO change, we find no evidence of positive unexpected accruals for CEO resignations and none of the board characteristics show any significant relationship with unexpected accruals. For CEO retirements, our analysis indicates that a higher proportion of executive and affiliated director shareholding goes some way towards counteracting the observed positive unexpected accruals. When lagged unexpected accruals are included in the regression equation to control for accrual reversals, CEO duality significantly increases the already positive earnings management found in CEO retirements in the period following CEO change.

Details

Accounting Research Journal, vol. 19 no. 2
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 14 October 2007

Joanne I.F. Godfrey

This article puts a fresh light on Jackson’s elementary curriculum in Western Australia which was a unique blend of the ‘new education’, designed to complement the Western…

Abstract

This article puts a fresh light on Jackson’s elementary curriculum in Western Australia which was a unique blend of the ‘new education’, designed to complement the Western Australia government’s economic development policies. In this respect, he followed the work of Rooper, who brought an agricultural emphasis to rural elementary education in England. In Western Australia, Jackson not only promoted the established practical forms of the ‘new education’ but, swayed by political leaders, encouraged a rural focus on the elementary government school curriculum, both for educational as well as utilitarian purposes, thereby serving the needs of the individual as well as the colonial economy.

Details

History of Education Review, vol. 36 no. 2
Type: Research Article
ISSN: 0819-8691

Keywords

Article
Publication date: 1 April 1966

THE Deutsche Luftfahrtschau, or as it is more generally known, the Hanover Air Show, is held every two years by the Bundesverband der Deutschen Luft‐ und Raumfahrtindustrie e.V…

Abstract

THE Deutsche Luftfahrtschau, or as it is more generally known, the Hanover Air Show, is held every two years by the Bundesverband der Deutschen Luft‐ und Raumfahrtindustrie e.V. (Federal Association of the German Air and Spacecraft Industries). This year's Show will be held from April 29 to May 8 at the Hanover Langenhagen Airport and will be held at the same time as the Hanover Fair.

Details

Aircraft Engineering and Aerospace Technology, vol. 38 no. 4
Type: Research Article
ISSN: 0002-2667

Article
Publication date: 7 June 2023

Weisheng Chiu, Heetae Cho and Doyeon Won

Corporate social responsibility (CSR) has become increasingly significant in the sport industry, and athletes, leagues, teams and sport organizations are actively engaging in…

Abstract

Purpose

Corporate social responsibility (CSR) has become increasingly significant in the sport industry, and athletes, leagues, teams and sport organizations are actively engaging in socially responsible activities. The popularity of CSR has attracted the attention of scholars in the field of sport management. However, little research has investigated the overview and evolution of the extant literature on CSR research in sport management. Therefore, this study aims to explore the knowledge structure of CSR in sport management and provide implications for future research.

Design/methodology/approach

This work investigated and examined bibliographic data of scientific documents (N = 234) indexed in the Web of Science (WoS) database from 2008 to 2021. The Bibliometrix R package and VOSviewer software were used to analyze and visualize the knowledge map of CSR research in sport management.

Findings

The bibliometric analysis found that CSR has become a critical topic in the field of sport management. Most studies focus on the implementation of CSR activities by sport organizations and their impact on consumers' reactions and behaviors.

Originality/value

The findings of the current paper provide an efficient overview of the evolution of CSR in sport management and offer avenues for future scientific endeavors.

Details

International Journal of Sports Marketing and Sponsorship, vol. 24 no. 4
Type: Research Article
ISSN: 1464-6668

Keywords

Article
Publication date: 2 October 2017

Carmen Valor and Grzegorz Zasuwa

The purpose of this paper is twofold: first, to outline a framework for corporate philanthropy (CP) reporting that could help differentiate between symbolic and substantive…

Abstract

Purpose

The purpose of this paper is twofold: first, to outline a framework for corporate philanthropy (CP) reporting that could help differentiate between symbolic and substantive reporting; and second, to test whether the reporting practices of large corporate donors are symbolic or substantive.

Design/methodology/approach

First, to construct a framework for CP reporting, the authors draw from research on corporate social responsibility communication, CP and reputational capital-building. Second, the philanthropy disclosures found in non-financial reports of the largest donors from the list of Fortune 100 corporations were examined using content analysis.

Findings

The theoretical framework identifies key ingredients of disclosure quality such as goals, causes, support, partners and impacts. The empirical findings show that disclosures regarding CP are more symbolic than meaningful. The largest donors provide descriptive information regarding the CP plan that primarily focuses on projects and causes. However, they fail to provide an explicit account of their decisions and the results of their philanthropic activities.

Research limitations/implications

The framework could also be applied with small changes to other communication outlets including social media and corporate websites.

Originality/value

This paper addresses an important gap in non-financial reporting research: the lack of a CP accounting model. To the authors’ knowledge, the framework developed in this paper represents the first conceptualization of the quality of CP disclosure that may enable scholars to differentiate symbolic from substantive CP and in this way advances the debate on CP communication. This framework can also help companies sincerely engaged in philanthropy to benefit from these activities.

Details

Corporate Communications: An International Journal, vol. 22 no. 4
Type: Research Article
ISSN: 1356-3289

Keywords

1 – 10 of 382