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Article
Publication date: 1 March 1996

Richard Schulte

Improved creditor and community protection seemed attainable goals when Professor Daniel Prentice described s. 214 of the Insolvency Act (‘s. 214’) as ‘one of the most…

Abstract

Improved creditor and community protection seemed attainable goals when Professor Daniel Prentice described s. 214 of the Insolvency Act (‘s. 214’) as ‘one of the most important developments in company law this century’. The profession and academics perceived that wrongful trading in its legislative form had a bright future because it promised to provide much needed protection. ‘Wrongful trading’ was introduced to minimise the abuse of limited liability by company officers. An honest director could not be liable for a company's debt despite reckless, unreasonable and cavalier business practices. Insolvency practitioners were having difficulty establishing dishonesty under the fraudulent trading provisions. The courts demanded a strict standard of proof for fraudulent trading and many cases never made it to court despite a prospect of recovery against directors. Wrongful trading by comparison is a recent development that, in theory, refines the standard of a director's duty and clarifies that conduct need not be fraudulent, illegal or unconscionable to attract legislative censure. Section 214 measures a director's conduct against a minimum standard of commercial morality and competence.

Details

Journal of Financial Crime, vol. 4 no. 1
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 1 March 1982

Elisabeth B. Davis

There have been several developments during the past year that will aid biologists in their constant battle to keep up with the scientific and technical literature. The…

Abstract

There have been several developments during the past year that will aid biologists in their constant battle to keep up with the scientific and technical literature. The Institute for Scientific Information (ISI) has introduced three new online services that are designed for current awareness and retrospective searches: ISI/CompuMath — access to pure and applied math literature; ISI/ISTP&B — index to scientific proceedings and books; and ISI/BIOMED — research front specialties in biomedicine.

Details

Reference Services Review, vol. 10 no. 3
Type: Research Article
ISSN: 0090-7324

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Book part
Publication date: 25 June 2016

Juan Velez-Ocampo, Carolina Herrera-Cano and Maria Alejandra Gonzalez-Perez

The purpose of this chapter is to analyse the possible causes of the Peruvian Amazon Company’s death.

Abstract

Purpose

The purpose of this chapter is to analyse the possible causes of the Peruvian Amazon Company’s death.

Methodology/approach

This study uses secondary sources to document the trajectory of the Peruvian Amazon Company, the rubber export boom, and the different market forces affecting the wild rubber industry. By examining different sources that document the case of the Peruvian Amazon Company and the wild rubber extraction in the Amazon, this text aims to analyse the possible causes of the Peruvian Amazon Company extinction.

Findings

After analysing the existing literature on the Peruvian Amazon Company and the wild rubber industry, it was possible to find evidence about the problems related with land ownership, labour and international prices, along with the internationally known scandals, as the principal causes of the company’s death.

Practical implications

The case of the Peruvian Amazon Company, explores how an unsustainable business model could eventually lead a once successful company to its death. The contribution of the following chapter is based on the description of the causes of the Peruvian Amazon Company’s death. Previous studies had analysed the internationalization strategies implemented by the company. Although, an evaluation of causes of the company’s real extinction had not been presented.

Details

Dead Firms: Causes and Effects of Cross-border Corporate Insolvency
Type: Book
ISBN: 978-1-78635-313-9

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Article
Publication date: 4 October 2018

Shaul Hayoun

The purpose of this paper is to contribute to the discussion on the non-essence of accounting by focusing on financial accounting’s distinct technology: financial…

Abstract

Purpose

The purpose of this paper is to contribute to the discussion on the non-essence of accounting by focusing on financial accounting’s distinct technology: financial statements. Complementing the genealogical perspective on accounting’s changing socio-historical settings, it proposes a semiotic perspective on the accounting statement.

Design/methodology/approach

The paper takes an interdisciplinary approach in the theoretical framing of IFRS recognition and measurement principles that underlie the statement of financial position. It mobilises Saussure and Barthes’ sign theory – semiology, as it provides a meaningful delineation of financial accounting, bringing out its distinct numerical-linguistic knowledge-construction operation.

Findings

In addition to the justification of employing semiology as a parent discipline for accounting, it is shown how IASB’s recognition and measurement procedures manifest the interrelated non-essentialist semiological principles of reciprocal articulation and value constellation. Accounting entries (“expression”) are not representations of pre-existing economic resources (“content”), but rather both are mutually constituted by delimiting the resource/asset from its broader category. Such judgment-based articulation results with value constellations, where asset value is merely a relational product of other values.

Originality/value

To the long-established critique that accounting has no essence, the paper adds a formulation of a non-essentialist semiotic logic: the financial statement’s semio-logic. It further sheds light on the role of such logic as an epistemological presupposition to the accounting – society reciprocity, where accounting is a malleable product of, and is used to exert power over, its social surroundings.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 25 February 2020

Simon Gottge, Torben Menzel and Helena Forslund

The aim of the study is to explore the possible practical impact of big data/business intelligence and Internet of Things on the purchasing process of premium automotive…

Abstract

Purpose

The aim of the study is to explore the possible practical impact of big data/business intelligence and Internet of Things on the purchasing process of premium automotive manufacturers, and to evaluate its theoretical impact with a transaction cost economics approach.

Design/methodology/approach

An exploratory multiple-case study was carried out, using qualitative content analysis and cross-case synthesis.

Findings

Collaborative platforms and a new purchaser role were found to impact the entire process. In the strategic purchasing 4.0 process, co-creation of specifications, automated prequalification, and parameter-based negotiations are some expected changes. The operative purchasing 4.0 process is shaped by, for example, interactive call-offs. Transaction cost is expected to decrease by reduced uncertainty and supplier specificity, as well as by lowered information search, negotiation, and monitoring costs.

Research limitations/implications

The description of a potential purchasing 4.0 process for premium automotive manufacturers is given.

Practical implications

Premium automotive manufacturers can develop strategies to push the existing standards of purchasing. Suppliers can create scenarios to allow for future compliance at the purchasing–sales interface.

Social implications

New technologies' effects on the workforce are considered.

Originality/value

No identified study focused on the impact of Industry 4.0 technologies on the purchasing process of premium automotive manufacturers.

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Article
Publication date: 23 July 2020

Stefan Schulte-Holthaus and Andreas Kuckertz

Non-entrepreneurial passions may be the beginning of an extensive entrepreneurial journey. However, current passion theories cannot fully capture the essence of such…

Abstract

Purpose

Non-entrepreneurial passions may be the beginning of an extensive entrepreneurial journey. However, current passion theories cannot fully capture the essence of such passions and their effects. The purpose of this study is to explore and explain the real-life composition of passion and performance.

Design/methodology/approach

The investigation was conducted with comparative causal mapping (CCM) on a qualitative sample of people we designate rock “n” roll entrepreneurs (i.e. individuals driven by a passion for music and who are successful both artistically and economically). Aggregated causal maps of passion elicited through semi-structured interviews were analyzed and contrasted with performance indicators.

Findings

Passion is revealed to be an individual phenomenon, one composed of central and peripheral concepts that include—contrary to prior theories—personality traits and life contexts. Furthermore, the results suggest that the concordance of concepts determines the scope, degree and performance of passion.

Research limitations/implications

This study complements prevailing passion theories in psychology and entrepreneurship. As a context-bound study, the generalizability of the results is limited to its context, which, however, paves a clear way for future research.

Practical implications

Creative economy entrepreneurs and educators can use the mechanism of concordance to consciously reflect passion-driven tensions between artistic, social and entrepreneurial demands and to translate passion into behavioral effectiveness.

Originality/value

This study is the first to use a CCM approach to investigate passion. Findings highlight the potential to research entrepreneurial phenomena at the intersection of emotion, cognition and action.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 26 no. 6
Type: Research Article
ISSN: 1355-2554

Keywords

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Article
Publication date: 1 September 1979

The 29 July 1929 was a special milestone not just for Dornier, but for the whole of world aviation. This was the day on which the Do X flying ship took off on its first…

Abstract

The 29 July 1929 was a special milestone not just for Dornier, but for the whole of world aviation. This was the day on which the Do X flying ship took off on its first flight from Altenrhein, on Lake Constance.

Details

Aircraft Engineering and Aerospace Technology, vol. 51 no. 9
Type: Research Article
ISSN: 0002-2667

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Book part
Publication date: 18 October 2017

Mélia Djabi and Sakura Shimada

The purpose of this article is to understand how academics in management deal with the concept of generation in the workplace. We begin by conducting an interdisciplinary…

Abstract

The purpose of this article is to understand how academics in management deal with the concept of generation in the workplace. We begin by conducting an interdisciplinary literature analysis, thereby elaborating a conceptual framework concerning generational diversity. This framework consists of four levels of analysis (society, career, organisation and occupation) and three dimensions (age, cohort and event/period). We then conduct a meta-analysis using this conceptual framework to analyse papers from the management field. The results from this analysis reveal the existence of a diversity of generational approaches, which focus on the dimensions of age and cohort on a societal level. Four factors seem to explain these results: the recent de-synchronisation of generational dimensions and levels, the novelty of theoretical models, the amplification of stereotypes by mass media and the methodologies employed by researchers. In sum, this article contributes to a more realistic view of generational diversity in the workplace for both academics and practitioners.

Details

Management and Diversity
Type: Book
ISBN: 978-1-78635-489-1

Keywords

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Book part
Publication date: 6 November 2015

J. I. (Hans) Bakker

To demonstrate how awareness of Neo-Marxist critical theory and Neo-Weberian comparative–historical sociology would have been beneficial to U.S. policy planners and…

Abstract

Purpose

To demonstrate how awareness of Neo-Marxist critical theory and Neo-Weberian comparative–historical sociology would have been beneficial to U.S. policy planners and decision-makers, especially Presidents.

Methodology/approach

This study employs qualitative analysis of available sources rather than quantitative data analysis.

Findings

Based on its practical application to a specific historical instance, the heuristic value of Max Weber’s ideal-type model of traditional authority (Herrschaft [domination]) is confirmed, as it is apparent that Henry Kissinger’s interpretation of the meaning of Realpolitik harmed U.S. foreign policy.

Practical implications

There is an imminent need to be critical of claims to expertise by advisors of major decision-makers. The practical relevance of possessing an adequate grasp of a given situation as the context in which actors must make choices is evident, as applies with regard to the current crises facing the world, which must be approached and addressed as scrupulously as possible.

Originality/value

Prevailing critiques of Kissinger and American foreign policy have tended to accept the premise that Kissinger was well-informed and giving good advice based on extensive and appropriate scholarship. That was not the case in Vietnam, in Indonesia, or in other regions. There are no available studies that examine Kissinger’s Eurocentric and limited perspective in light of critical theory and comparative–historical sociology.

Details

Globalization, Critique and Social Theory: Diagnoses and Challenges
Type: Book
ISBN: 978-1-78560-247-4

Keywords

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Article
Publication date: 18 September 2009

Laura Guillén Ramo, Willem E. Saris and Richard E. Boyatzis

The objective of this paper is to address the predictive validity of the behavioral approach of EI by Boyatzis and Goleman. There are two research questions guiding this…

Abstract

Purpose

The objective of this paper is to address the predictive validity of the behavioral approach of EI by Boyatzis and Goleman. There are two research questions guiding this study: emotional and social competencies are positively and significantly related with job performance; and emotional and social competencies will be more successful in predicting performance than universal personality dimensions, like the Big Five personality traits.

Design/methodology/approach

The paper is based on the data of three medium‐sized Spanish organizations (n=223) that were involved in a competency management project based on emotional and social competencies. SPSS and structural modeling techniques available in the SEM program LISREL 8.51 software are used to enter the empirical analyses of the paper.

Findings

Results show that emotional competencies and personality traits are valuable predictors of job performance as measured by the nominations procedure in the study. In addition, competencies seem to be more powerful predictors of performance than global personality traits.

Research limitations/implications

The sample size is small.

Practical implications

The paper will provide reflective practitioners with useful conceptual and developmental handles for emotional competencies within organizations.

Originality/value

The paper helps to build a body of research that contributes to overcoming the paucity of evidence for the predictive validity of EI measures claimed by many authors.

Details

Journal of Management Development, vol. 28 no. 9
Type: Research Article
ISSN: 0262-1711

Keywords

1 – 10 of 59