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Book part
Publication date: 31 July 2013

Marc Verschueren, Johan Kips and Martin Euwema

The purpose of the study was to explore in literature what different leadership styles and behaviors of head nurses have a positive influence on the outcomes of patient…

Abstract

Purpose

The purpose of the study was to explore in literature what different leadership styles and behaviors of head nurses have a positive influence on the outcomes of patient safety or quality of care.

Design/methodology/approach

We reviewed the literature from January 2000 until September 2011. We searched Pubmed, Embase, Cinahl, Psychlit, and Econlit.

Findings

We found 10 studies addressing the relationship between head nurse leadership and safety and quality. A wide array of styles and practices were associated with different patient outcomes. Transformational leadership was the most used concept in the studies. A trend can be observed over these studies suggesting that a trustful relationship between the head nurse and subordinates is an important driving force for the achievement of positive patient outcomes. Furthermore, the effects of these trustful relationships seem to be amplified by supporting mechanisms, often objective conditions like clinical pathways and, especially, staffing level.

Value/originality

This study offers an up-to-date review of the limited number of studies on the relationship between nurse leadership and patient outcomes. Although mostly transformational leadership was found to be responsible for positive associations with outcomes, also contingent reward had positive influence on outcomes. We formulated some comments on the predominance of the transformational leadership concept and suggested the application of complexity theory and political leadership for the current context of care. We formulated some implications for practice and further research, mainly the need for more systematic empirical and cross cultural studies and the urgent need for the development of a validated set of nurse-sensitive patient outcome indicators.

Details

Leading in Health Care Organizations: Improving Safety, Satisfaction and Financial Performance
Type: Book
ISBN: 978-1-78190-633-0

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Article
Publication date: 1 February 1995

Alan S. Dunk

Responses to environmental uncertainty have included designating marketing units to interface with the environment to enable manufacturing units to operate in conditions…

Abstract

Responses to environmental uncertainty have included designating marketing units to interface with the environment to enable manufacturing units to operate in conditions approximating certainty. If buffering is effective, the impact of environmental uncertainty should be lower and conditions may be more suitable for a greater reliance on budgetary control in manufacturing than in marketing departments. The objectives of this study are to first, assess if there is a difference in the level of environmental uncertainty between these functions. Second, to evaluate if the relation between reliance on budgetary control and unit performance is influenced by departmental function. Third, since function and environmental uncertainty are unlikely to be perfectly correlated, if environmental uncertainty influences that relation. The results suggest that there is no difference in the level of environmental uncertainty or reliance on budgetary control between manufacturing and marketing departments. Furthermore, the findings suggest that reliance on budgetary control is no more effective in enhancing performance in either unit category. On relaxing the presumption that function proxied for environmental uncertainty, it was found that reliance on budgetary control is more effective in enhancing performance in conditions of low rather than high environmental uncertainty.

Details

Asian Review of Accounting, vol. 3 no. 2
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 22 April 2001

Robert N. Lussier, Matthew C. Sonfield, Joel Corman and Mary McKinney

This descriptive study of 184 small firms identified strategies most frequently used by their managers. These strategies were identified using the Entrepreneurial Strategy…

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630

Abstract

This descriptive study of 184 small firms identified strategies most frequently used by their managers. These strategies were identified using the Entrepreneurial Strategy Matrix, a situational model in which the identification of levels of innovation and risk lead to prescriptions of appropriate strategies. Concurrently, this model was empirically tested and its validity supported. Of the strategies used, the five most common were: “work to create a competitive advantage,” “maintain innovation,” “lower the costs of developing and/or maintaining one’s venture,” “defend product/service as it is now,” and “create a first mover advantage.” In addition, there were no differences between the use of strategies by entrepreneurs in service and manufacturing industries.

Details

American Journal of Business, vol. 16 no. 1
Type: Research Article
ISSN: 1935-5181

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Book part
Publication date: 12 March 2020

Giorgio Mion and Cristian R. Loza Adaui

Public-interest entities – among which are listed companies – are obliged to publish nonfinancial disclosure in some countries and regions. The European Commission…

Abstract

Public-interest entities – among which are listed companies – are obliged to publish nonfinancial disclosure in some countries and regions. The European Commission established mandatory nonfinancial disclosure by Directive 2014/95/EU. While a large body of literature was developed on sustainability reporting quality (SRQ) in voluntary context, evidence about the effect of mandatory nonfinancial disclosure on SRQ is controversial and previous experiences worldwide did not make clear if obligatoriness improves SRQ. This chapter aims to bridge the gap of empirical evidence about this phenomenon in European countries, focusing on first implementation of new legislation by Italian and German companies. The research has an explorative character and it adopts content analysis methods performed on sustainability reporting practices of companies listed in FTSE-MIB and DAX 30. The analysis aims to understand if obligatoriness affects SRQ, causes some changes in reporting practices such as harmonizing Italian and German ones by performing a cross-country comparison. The findings suggest that obligatoriness improves reporting quality and, above all, it fills the gap between different countries by fostering the adoption of international guidelines and the consequent introduction of some content, such as materiality analysis and quantitative measures of social and environmental performance.

Details

Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues
Type: Book
ISBN: 978-1-83867-964-4

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Book part
Publication date: 9 June 2020

Anna Melinda and Ratna Wardhani

With the increasing understanding of stakeholders on sustainability aspects for the business, companies are nowadays paying more attention to environmental and social…

Abstract

With the increasing understanding of stakeholders on sustainability aspects for the business, companies are nowadays paying more attention to environmental and social issues. This study aims to examine the relationship between Environmental, Social, Governance (ESG) Index and firms’ value. Moreover, this study also examines how the controversy score influences the company’s value. The authors employ a dataset of 1.356 companies from 22 countries in Asia which representing the Asian market from 2014 to 2018. This study shows that ESG index score and controversy score are statistically significant, affecting the firms’ value, measured by Tobin’s Q. From the individual tests, the findings of this study indicate that ESG-environmental, ESG-social, and ESG-governance, individually affect the firms’ value. This study suggests that providing disclosure on ESG aspects is essential, not only to increase company value but also to show the company resilience and sustainability. On the other hand, ESG controversy score surprisingly indicates a positive relationship with the company value. The result implies that controversies provide a positive signal to the investor because controversies could provide a signal to the public of companies’ willingness to have transparency and accountability.

Details

Advanced Issues in the Economics of Emerging Markets
Type: Book
ISBN: 978-1-78973-578-9

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Article
Publication date: 6 July 2015

William Wilson, Sumadhur Shakya and Bruce Dahl

The purpose of this paper is to develop an analytical model to value traits at different developmental phases and to determine the value of drought tolerance (DT) in wheat…

Abstract

Purpose

The purpose of this paper is to develop an analytical model to value traits at different developmental phases and to determine the value of drought tolerance (DT) in wheat using GM technology.

Design/methodology/approach

A stochastic binomial real-options model of GM traits was developed to estimate the value of a DT wheat trait.

Findings

The results indicate that the value of DT wheat using GM technology is in-the-money at each development phase. The greatest value would accrue for the Prairie Gateway and Northern Great Plains regions in the USA.

Research limitations/implications

The approach is useful for valuing high-cost risky investments in technology and results provide guidance for development strategies.

Originality/value

The model is original and its applications to wheat are unique.

Details

Agricultural Finance Review, vol. 75 no. 2
Type: Research Article
ISSN: 0002-1466

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Book part
Publication date: 27 January 2014

Carmen Giorgiana Bonaci, Răzvan V. Mustaţă, Alexandra Muţiu and Jiří Strouhal

We propose a research design involving the use of Bloom’s taxonomy both in facilitating the teaching–learning process and in the educator assessing students’ final grades…

Abstract

Purpose

We propose a research design involving the use of Bloom’s taxonomy both in facilitating the teaching–learning process and in the educator assessing students’ final grades. The latter are compared with students’ self-acknowledged grades. Testing is done by considering a sample of accounting students enrolled for the Controlling course in Romania.

Methodology/approach

The employed research methodology relies on two instruments: a questionnaire and the examination process. Cluster analysis is used in analyzing students’ grades. Determinants of students’ academic performance are discussed by using factor analysis.

Findings

Comparing students’ self-acknowledged grades with those assessed by the educator, we document the necessity of further work in enhancing students’ ability to better assess their academic performance. Questions belonging to the application and analysis levels seem to be preferred by students.

Practical implications

We raise a series of theoretical questions in the area of examination performance. The obtained results in relation to the assessment of accounting students’ academic performance and its determinants offer useful insights for accounting educators.

Originality/value of chapter

Our chapter tests the use of Bloom’s taxonomy in the context of an emerging country’s educational system that lacked consistency and faced significant challenges throughout history. We also consider two measures for students’ academic performance as perceptions upon what should be the same result of the teaching–learning process. The chapter addresses the evolutions and particularities of the Romanian academic environment in the area of economics, developing a brief analysis meant to position the testing of the proposed research design.

Details

Accounting in Central and Eastern Europe
Type: Book
ISBN: 978-1-78190-939-3

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Article
Publication date: 2 March 2015

Yang Cheng, Sami Farooq and John Johansen

– The purpose of this paper is to examine, and present a comprehensive review of, the existing literature on the international manufacturing network (IMN).

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2858

Abstract

Purpose

The purpose of this paper is to examine, and present a comprehensive review of, the existing literature on the international manufacturing network (IMN).

Design/methodology/approach

The original data set used for reviewing the IMN literature consisted of 107 articles selected from 21 journals: more specifically, 40 articles are concerned with plant-level analysis, and 67 articles are related to IMN-level analysis. The literature is simultaneously reviewed by two researchers. The relevance and contribution of each reviewed paper is discussed and mutually agreed upon.

Findings

The paper highlights the different concepts related to IMN and traces the evolution of IMN-related research. Based on two levels of analysis (i.e. plant and network), this paper further reviews and discusses the IMN-specific literature in detail to determine the number of IMN articles published across the journals, the dominant methodologies employed, and the research focus reflected in IMN studies. A research trajectory is finally developed to provide an integrated and intuitional view on the development of IMN research.

Originality/value

This is the first effort that has been made towards thoroughly investigating the existing literature on IMN, aiming to trace different concepts related to IMN from a historical perspective, to review and discuss the IMN-specific literature in detail, to provide an overview of the evolution trajectory of different existing IMN research themes, and to propose future research directions. Keeping in mind the growing importance of IMN for practitioners as well as the academic community, this study provides a timely overview of existing and emerging IMN research themes.

Details

International Journal of Operations & Production Management, vol. 35 no. 3
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 1 February 1974

ROBERT BARRY WATERHOUSE and MICHAEL HENRY WHARTON

Diffusion treatments may comprise the diffusion of interstitial elements such as oxygen, nitrogen, carbon, or boron into the surface from a gaseous or molten salt bath…

Abstract

Diffusion treatments may comprise the diffusion of interstitial elements such as oxygen, nitrogen, carbon, or boron into the surface from a gaseous or molten salt bath environment, or less commonly it may consist of substitutional diffusion of a previously deposited metal coating or by packing in materials such as ferromanganese or chromium with suitable additives.

Details

Industrial Lubrication and Tribology, vol. 26 no. 2
Type: Research Article
ISSN: 0036-8792

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Article
Publication date: 1 July 1994

F.C. Zinkhan and G.M. Zinkhan

Multiattribute utility models link the relative attractiveness of a given project to the utility functions of the decision makers. Conjoint analysis is industry's most…

Abstract

Multiattribute utility models link the relative attractiveness of a given project to the utility functions of the decision makers. Conjoint analysis is industry's most commonly used marketing research method for measuring consumers' multiattribute utility functions (Green 1984). In this article, conjoint analysis is proposed as a methodology for measuring managers' utility functions regarding innovative capital budgeting proposals.

Details

Managerial Finance, vol. 20 no. 7
Type: Research Article
ISSN: 0307-4358

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