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Book part
Publication date: 14 March 2003

Terri R Lituchy, Martha A Reavley and Philip Bryer

In this chapter, Lituchy, Reavley, and Bryer report on their interviews with women entrepreneurs from the Czech Republic, Poland, and Japan. Eastern European respondents…

Abstract

In this chapter, Lituchy, Reavley, and Bryer report on their interviews with women entrepreneurs from the Czech Republic, Poland, and Japan. Eastern European respondents expressed a desire for and the importance of business training. Many who had attempted to get bank loans were refused for lack of collateral or because their business plans were inadequate. Japanese respondents felt that experience was most valuable. They stated that gender adversely affected their financing prospects. Human resources issues as well as dealing with clients or suppliers from other cultures were concerns for all the women. Discussion and implications are presented.

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Issues in Entrepeneurship
Type: Book
ISBN: 978-1-84950-200-9

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Book part
Publication date: 14 March 2003

Gary D. Libecap

Entrepreneurship is essential for the growth of both individual firms and overall economies. Through the creativity entrepreneurship fosters, new products, processes, and…

Abstract

Entrepreneurship is essential for the growth of both individual firms and overall economies. Through the creativity entrepreneurship fosters, new products, processes, and organizations emerge. Entrepreneurship provides the necessary flexibility and dynamism for responding to new market opportunities and challenges. Accordingly, it is important to understand entrepreneurship – how it takes place, the characteristics of entrepreneurs, the factors that encourage or discourage it, and how it differs across countries. Fortunately, research on entrepreneurship is active across the social sciences. This volume presents a collection of chapters that report on recent studies across a variety of areas, and the material reflects the vibrancy of both this emerging field of study and its subject area – entrepreneurship.

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Issues in Entrepeneurship
Type: Book
ISBN: 978-1-84950-200-9

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Article
Publication date: 1 April 1983

Edwin S. Gleaves

The question being asked is: “If you were stranded on a desert island and had to create a reference/information service with only ten sources, which ten would you choose?”…

Abstract

The question being asked is: “If you were stranded on a desert island and had to create a reference/information service with only ten sources, which ten would you choose?” Frankly, I destest the prospect of being stranded on a desert island, or even a lush one. The heat, the sand, the bugs, and who knows what other critters — this is not my idea of an atmosphere conducive to study and reflection. And I bet that those ten reference books would deteriorate from the humidity faster than I could say “Robinson Crusoe.”

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Reference Services Review, vol. 11 no. 4
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 1 May 2020

Alan Lowe, Yesh Nama, Alice Bryer, Nihel Chabrak, Claire Dambrin, Ingrid Jeacle, Johnny Lind, Philippe Lorino, Keith Robson, Chiara Bottausci, Crawford Spence, Chris Carter and Ekaterina Svetlova

The purpose of this paper is to report the outcome of an interdisciplinary discussion on the concepts of profit and profitability and various ways in which we could…

Abstract

Purpose

The purpose of this paper is to report the outcome of an interdisciplinary discussion on the concepts of profit and profitability and various ways in which we could potentially problematize these concepts. It is our hope that a much greater attention or reconsideration of the problematization of profit and related accounting numbers will be fostered in part by the exchanges we include here.

Design/methodology/approach

This paper adopts an interdisciplinary discussion approach and brings into conversation ideas and views of several scholars on problematizing profit and profitability in various contexts and explores potential implications of such problematization.

Findings

Profit and profitability measures make invisible the collective endeavour of people who work hard (backstage) to achieve a desired profit level for a division and/or an organization. Profit tends to preclude the social process of debate around contradictions among the ends and means of collective activity. An inherent message that we can discern from our contributors is the typical failure of managers to appreciate the value of critical theory and interpretive research for them. Practitioners and positivist researchers seem to be so influenced by neo-liberal economic ideas that organizations are distrusted and at times reviled in their attachment to profit.

Research limitations/implications

Problematizing opens-up the potential for interesting and significant theoretical insights. A much greater pragmatic and theoretical reconsideration of profit and profitability will be fostered by the exchanges we include here.

Originality/value

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the research community focussing on problematizing profit and profitability in various settings. The discussion perspectives offered in this paper provides not only a basis for further research in this critical area of discourse and regulation on the role and status of profit and profitability but also emancipatory potential for practitioners (to be reflective of their practices and their undesired consequences of such practices) whose overarching focus is on these accounting numbers.

Details

Accounting, Auditing & Accountability Journal, vol. 1233 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 January 2006

David O'Donnell, Mairead Tracey, Lars Bo Henriksen, Nick Bontis, Peter Cleary, Tom Kennedy and Philip O'Regan

Following Marx and Engels' identification of the “essential condition of capital”, the purpose of this paper is to begin an initial critical exploration of the essential…

Abstract

Purpose

Following Marx and Engels' identification of the “essential condition of capital”, the purpose of this paper is to begin an initial critical exploration of the essential condition of intellectual capital, particularly the ownership rights of labour.

Design/methodology/approach

Adopting a critically modernist stance on unitarist HR and OB discourse, and contextualised within a background on the stock option phenomenon and recent accounting regulation, the paper argues that the fundamental nature of the capital‐labour relation continues resiliently into the IC labour (intellectual capital‐labour) relation.

Findings

There is strong evidence that broad‐based employee stock options (ESOPs) have become institutionalised in certain firms and sectors – but the future of such schemes is very uncertain (post 2005 accounting regulation). Overly unitarist HR/OB arguments are challenged here with empirical evidence on capital's more latently strategic purposes such as conserving cash, reducing reported accounting expense in order to boost reported earnings, deferring taxes, and attracting, retaining and exploiting key elements of labour.

Research limitations/implications

Research supports the positive benefits of broad‐based employee stock ownership schemes. Further research on the benefits of such schemes and the reasons why they are or are not implemented is now required.

Practical implications

From the perspective of labour, nothing appears to have really changed (yet) in terms of the essential condition of intellectual capital.

Originality/value

This paper explicitly raises the issue of the ownership rights of labour to intellectual capital.

Details

Journal of Intellectual Capital, vol. 7 no. 1
Type: Research Article
ISSN: 1469-1930

Keywords

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Article
Publication date: 17 April 2009

Barbara F.H. Allen

The purpose of this paper is to introduce librarians, faculty, and other interested individuals to contemporary German literature in English translation.

Abstract

Purpose

The purpose of this paper is to introduce librarians, faculty, and other interested individuals to contemporary German literature in English translation.

Design/methodology/approach

German‐language authors born in 1950 or later and listed on the Contemporary Living Authors Comprehensive List developed by the German vendor Otto Harrassowitz are searched in OCLC's WorldCat database to determine the existence of English translations. A bio‐bibliographical list is then developed featuring all contemporary German‐language authors who have achieved an English language translation of at least one of their literary works.

Findings

Of the approximately 1,400 writers on Harrassowitz's comprehensive list, a surprisingly large number of almost 80 authors of the younger generation (born in 1950 or later) have been translated into English.

Originality/value

This bio‐bibliography of contemporary German belles lettres (of the younger generation) in English translation is the first of its kind. It can be used by librarians to check their current library holdings and to expand their collections of German literature in English translation.

Details

Collection Building, vol. 28 no. 2
Type: Research Article
ISSN: 0160-4953

Keywords

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Book part
Publication date: 13 November 2017

Nohora García

Abstract

Details

Understanding Mattessich and Ijiri: A Study of Accounting Thought
Type: Book
ISBN: 978-1-78714-841-3

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Abstract

Details

Understanding Mattessich and Ijiri: A Study of Accounting Thought
Type: Book
ISBN: 978-1-78714-841-3

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Article
Publication date: 1 February 1987

James Rettig

All seventeen had graciously agreed to my proposal to gather for a small conference to seek consensus. A generous grant from the Pierian Press Foundation would cover all…

Abstract

All seventeen had graciously agreed to my proposal to gather for a small conference to seek consensus. A generous grant from the Pierian Press Foundation would cover all of our expenses for a long weekend at a resort hotel; the only condition of the grant was that we offer our results to Reference Services Review for first publication. Over the past five years each of the seventeen had in turn accepted my challenge to answer the following question:

Details

Reference Services Review, vol. 15 no. 2
Type: Research Article
ISSN: 0090-7324

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Book part
Publication date: 22 August 2006

Abstract

Details

Documents from and on Economic Thought
Type: Book
ISBN: 978-1-84950-450-8

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