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Article
Publication date: 1 February 2001

Scott W. Geiger, Howard Rasheed, James J. Hoffman and Robert J. Williams

Very little is known about the influences of corporate strategy and regulation on the risk of regulated firms. The current study addresses this gap by examining the…

Abstract

Very little is known about the influences of corporate strategy and regulation on the risk of regulated firms. The current study addresses this gap by examining the relationship among the level of diversification, the regulatory environment, and risk levels of regulated electric utility companies. Results suggest that both the regulatory environment and level of diversification impact firm risk. Specifically, the regulatory environment in which a firm operates moderates the relationship between diversification and risk. Electric utilities operating in the least favorable regulatory environments benefited the most from diversification in terms of risk reduction, while electric utilities in the most favorable regulatory environments experienced increases in risk from diversification. These findings extend previous studies by showing how both the regulatory environment and corporate strategy impact the risk of regulated utilities.

Details

The International Journal of Organizational Analysis, vol. 9 no. 2
Type: Research Article
ISSN: 1055-3185

Article
Publication date: 18 January 2016

Ana R. Lapcevic, Danimir P Jevremovic, Tatjana M Puskar, Robert J. Williams and Dominic Eggbeer

The purpose of this paper is to analyse structure and measure hardness of Co-Cr dental alloy samples made with two different technologies, conventional casting method (CCM…

Abstract

Purpose

The purpose of this paper is to analyse structure and measure hardness of Co-Cr dental alloy samples made with two different technologies, conventional casting method (CCM samples) and additive direct metal laser sintering technology (DMLS samples), and to compare the results.

Design/methodology/approach

CCM samples were made in a conventional casting machine, using remanium 800+ Co-Cr dental alloy (Dentaurum, Ispringen, Germany). DMLS samples were fabricated out of EOS CC SP2 Co-Cr alloy (EOS, GmbH, Munich, Germany) using DMLS technology. Samples for structural analysis were plate-shaped (10 × 10 × 1.5 mm3) and for the hardness test were prismatic-shaped (55 × 10.2 × 11.2 mm3). Structure was analysed via an inverting microscope and colour metallography method.

Findings

CCM samples have a dense, irregular dendritic mesh, which is typical for the metallic phase of the Co-Cr dental alloy. DMLS alloy has a more homogenous and more compact structure, compared to CCM. Metals, the alloy basis consists of, form semilunar stratified layers, which are characteristic for the additive manufacturing (AM) technique. Hardness values of DMLS (mean value was 439.84 HV10) were found to be higher than those of CCM (mean value was 373.76 HV10).

Originality/value

There are several reports about possible use of AM technologies for manufacturing dental devices, and investigation of mechanical properties and biocompatibility behaviour of AM-produced dental alloys. Microstructure of Co-Cr alloy made with DMLS technology has been introduced for the first time in the present paper.

Details

Rapid Prototyping Journal, vol. 22 no. 1
Type: Research Article
ISSN: 1355-2546

Keywords

Article
Publication date: 21 November 2008

Thomas J. Friedmann, Anthony H. Zacharski, Margaret A. Bancroft, Roger Mulvihill, Susan A. Reading, Robert J. Williams and Alan Rosenblat

The purpose of this paper is to summarize and analyze the SEC's July 9, 2008 roundtable discussion regarding fair value accounting and auditing standards.

994

Abstract

Purpose

The purpose of this paper is to summarize and analyze the SEC's July 9, 2008 roundtable discussion regarding fair value accounting and auditing standards.

Design/methodology/approach

The paper discusses investor, auditor/accountant/actuary, and corporation views concerning the usefulness of fair value accounting, potential market behavior effects from fair value accounting, challenges in applying fair value standards, possible improvement to the current standards, and working with auditors who provide assurance for fair value accounting.

Findings

Some investor panelists said fair value provides investors with the most current and relevant information of any accounting method and some believe fair valuation is important for market integrity and trust because it is a transparent measure for valuation. Auditors are especially challenged in determining fair values in illiquid or frozen markets. Roundtable participants viewed disclosure as critical for implementation of fair valuation, particularly regarding key inputs and assumptions. Auditors and corporations would like more guidance on applying fair value accounting from the SEC and Public Company Accounting Oversight Board.

Originality/value

The paper provides expert guidance by experienced securities lawyers.

Details

Journal of Investment Compliance, vol. 9 no. 4
Type: Research Article
ISSN: 1528-5812

Keywords

Article
Publication date: 1 December 2005

Paul A. Fadil, Robert J. Williams, Wanthanee Limpaphayom and Cindi Smatt

Conceptually examines the effect of individualism/collectivism on the tenets of equity theory. It is the view of the authors that the equality principle of reward…

11233

Abstract

Conceptually examines the effect of individualism/collectivism on the tenets of equity theory. It is the view of the authors that the equality principle of reward allocation in collectivistic cultures is not a separate method of distribution, but a subset of the theoretically grounded equity principle appropriately integrating the cross‐cultural individualism/collectivism value. To support this position, the authors reduce equity theory to its fundamental elements and illustrate how in dividualism/collectivism separately affects each component. The derived model and subsequent discussion should provide researchers with a theoretical frame work for future empirical studies.

Details

Cross Cultural Management: An International Journal, vol. 12 no. 4
Type: Research Article
ISSN: 1352-7606

Keywords

Article
Publication date: 6 November 2018

Mio Fredriksson and Linda Moberg

The purpose of this paper was to study the unfolding of an urgent and extensive decommissioning program in Sweden, focusing on the public’s reactions and their arguments…

Abstract

Purpose

The purpose of this paper was to study the unfolding of an urgent and extensive decommissioning program in Sweden, focusing on the public’s reactions and their arguments when opposing the decommissioning activities.

Design/methodology/approach

The public’s responses were studied through local media. Its content was surveyed and divided into actions and arguments. The arguments were further analyzed and categorized into inductively developed themes.

Findings

Protest activities, such as demonstrations, meetings and petitions, were not coordinated, but mostly carried out for withdrawals of unique services and services in remote areas. The public questioned the decision makers’ information, calculations and competence, the adequacy of the consequence analyses and whether the decommissioning activities would lead to any real savings. Patient and public safety, the vulnerable in society, and effects on the local areas were important topics. Thus, it seems the decision makers did not fully succeed in communicating the demonstrable benefits or create clarity of the rationales for decommissioning the particular services. Furthermore, it seems the public has a more inclusive approach to health services and their value compared to decision makers that need to keep the budget.

Originality/value

Decommissioning is an emerging field of research, and this study of the unfolding of an urgent and extensive decommissioning program contributes with evidence that may improve decommissioning policy and practice. The study illustrates that it may be possible to implement a decommissioning program despite public protest, but that the longer-term effects on the health system’s legitimacy need to be studied.

Details

Journal of Health Organization and Management, vol. 32 no. 8
Type: Research Article
ISSN: 1477-7266

Keywords

Article
Publication date: 1 October 1997

Robert J. Williams, Keith Absher and James J. Hoffman

Examines differences in discount store selection factors among both male and female members of the “baby busters” generation. Results indicate that significant differences…

1054

Abstract

Examines differences in discount store selection factors among both male and female members of the “baby busters” generation. Results indicate that significant differences in discount store selection factors do exist between male and female members of the baby busters generation. These findings suggest that the current practice of dual‐gender positioning by discount stores may be less effective than the more traditional female‐oriented approach.

Details

Journal of Product & Brand Management, vol. 6 no. 5
Type: Research Article
ISSN: 1061-0421

Keywords

Article
Publication date: 1 January 2006

Wanthanee Limpaphayom, Robert J. Williams and Paul A. Fadil

This study seeks to examine differences in the perceptions of sexual harassment between business school students in the USA and Thailand.

1521

Abstract

Purpose

This study seeks to examine differences in the perceptions of sexual harassment between business school students in the USA and Thailand.

Design/methodology/approach

Senior‐level business students from both the USA (228 students) and Thailand (260 students) were surveyed regarding their perceptions of what constituted sexual harassment behaviour. After reading different workplace scenarios, the participants used a Likert‐type scale to rank different behaviours as to what they felt constituted sexual harassment. The survey scores were factor‐analyzed in order to determine the constructs underlying the variety of sexual harassment behaviours.

Findings

Students in the USA viewed sexual harassment as involving a quid quo pro situation in which one's behaviour affects the terms of employment (sexual coercion), and a hostile environment in which certain behaviours and remarks create a hostile or offensive work environment. In comparison, the Thai students also viewed behaviours that create a hostile or offensive environment as constituting harassment, but also considered sexually explicit language and jokes to be very offensive, and as constituting a form of sexual coercion.

Research limitations/implications

This study used only one data collection method, specifically, a survey instrument. Also, this study examined differences between US subjects and subjects from only one Far Eastern country. Thus, the results may not be generalizable to other East Asian countries.

Practical implications

As US businesses begin to expand into the Far East, it is imperative that we understand the nature of sexual harassment perceptions in these Far East countries.

Originality/value

This paper provides evidence that the perception of what constitutes sexual harassment varies across cultures.

Details

Cross Cultural Management: An International Journal, vol. 13 no. 1
Type: Research Article
ISSN: 1352-7606

Keywords

Article
Publication date: 1 February 1974

PETER J. CISTONE

The paradigm of the Chinese Box Puzzle served as the analytic framework for this study of school board member recruitment. It directed attention to the process of…

Abstract

The paradigm of the Chinese Box Puzzle served as the analytic framework for this study of school board member recruitment. It directed attention to the process of selection and elimination that narrows the population of a school system to the very few who are elected to the school board. In terms of the paradigm, between the largest box — the many who are governed — and the smallest box — the few who govern — are intermediate boxes that identify the social and political processes that successively narrow the population. The study did not advance specific hypotheses, but rather sought to trace the collective careers of sixty school board members and to draw implications from the modal patterns. The essential finding, that the recruitment process propels into office school board members who are different in many respects from those whom they represent, has important implications for educational governance.

Details

Journal of Educational Administration, vol. 12 no. 2
Type: Research Article
ISSN: 0957-8234

Article
Publication date: 1 May 1986

Harry Henry

Properly conceived, conducted and interpreted, motivation research can be an extremely powerful management tool, designed to help the manufacturer or advertiser to sell…

5791

Abstract

Properly conceived, conducted and interpreted, motivation research can be an extremely powerful management tool, designed to help the manufacturer or advertiser to sell more goods. Its aim is to expose the market situation, explain it and suggest courses of action which will lead to desired changes. It is a way of looking at a problem rather than a collection of specialist techniques and is strictly practical. Hence it can be used alongside other market research tools for the solution of marketing problems and can be applied to a wide range of business activities. Much of its development has been in the advertising field but it can also help in the formulation of production policy, solving packaging problems and marketing operations. It is examined here in all these contexts. The idea of motivation research, the reasons for its use and the techniques by which to apply it are discussed, as well as the pitfalls that are likely to occur. New and imaginary case studies are used throughout to illustrate points. A review of the subject literature is included.

Details

Marketing Intelligence & Planning, vol. 4 no. 5
Type: Research Article
ISSN: 0263-4503

Keywords

Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

Keywords

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