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1 – 10 of 58
Article
Publication date: 1 November 1997

James R. Barth, Daniel E. Nolle and Tara N. Rice

The purpose of this paper is to compare and contrast the structure, regulation, and performance of banks in the EU and G‐10 countries. This enables one to identify any significant…

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Abstract

The purpose of this paper is to compare and contrast the structure, regulation, and performance of banks in the EU and G‐10 countries. This enables one to identify any significant differences in the structure of banking in the nineteen separate countries comprising these two groups. The regulatory, supervisory, and deposit‐insurance environment in which banks operate in each of these countries is also compared and contrasted. This enables one to identify any significant differences in the regulatory environment that may help explain the structure of banking in the various countries. Beyond this, the effect of the overall structural and regulatory environment on individual bank performance is investigated in order to evaluate the appropriateness of existing regulations in individual countries and any proposals for reforming them. Hence, an exploratory empirical analysis based upon a sample of banks in the different countries is conducted to assess the effect of the different “regulatory regimes” on the performance of individual banks, controlling for various bank‐specific and country‐specific factors that may also affect bank performance. In this way, the paper attempts to contribute to an assessment of the appropriate balance between market and regulatory discipline to ensure that banks have sufficient opportunities to compete prudently and profitability in a competitive and global financial marketplace. In the process of conducting such an assessment, the paper necessarily provides information as to whether the U.S. is “out‐of‐step” with banking developments in other industrial countries.

Details

Managerial Finance, vol. 23 no. 11
Type: Research Article
ISSN: 0307-4358

Article
Publication date: 1 November 1997

John S. Jahera and David A. Whidbee

The global banking environment is experiencing significant change as regulatory and geographical barriers to competition are reduced. As these barriers are removed, greater…

Abstract

The global banking environment is experiencing significant change as regulatory and geographical barriers to competition are reduced. As these barriers are removed, greater integration of banking services is developing throughout the world affecting the performance and structure of banking institutions. This research examines the stock returns and volatility of stock returns for a sample of banks in the United States, Europe, Canada and Japan. The general focus is to identify factors influencing the return and risk and to examine cross‐country differences in these factors. The results suggest that while size does not affect return volatility for any of the categories of banks, it does affect returns for banks in Japan, the U.S. and other non‐universal banking systems. Likewise, the investment in fixed assets appears consistently to adversely affect returns. A number of differences are found across country borders and across type of institutions (i.e. universal versus non‐universal banks).

Details

Managerial Finance, vol. 23 no. 11
Type: Research Article
ISSN: 0307-4358

Article
Publication date: 6 March 2017

Santiago Flores Merino, Juan José Caprari, Luis Vasquez Torres, Luis Figueroa Ramos and Antonella Hadzich Girola

The purpose of this paper is to study the ability of commercial tara powder to convert rust into iron tannate and evaluate their use as raw material for the formulation of water…

Abstract

Purpose

The purpose of this paper is to study the ability of commercial tara powder to convert rust into iron tannate and evaluate their use as raw material for the formulation of water based rust converter.

Design/methodology/approach

Water-borne acrylic primers were formulated with tara powder and aqueous tara extract and applied on steel rusted by three different methods. The conversion of rusted steel by tara tannins was studied by X-ray diffraction spectroscopy, infrared spectroscopy and scanning electron microscopy. The acrylic primers, containing hydrolysable tannins, were coated with alkyd finish and were evaluated in comparison to commercial systems in accelerated corrosion tests. The corrosion inhibition effects of tara powder on mild steel in 0.1M NaCl were studied by DC electrochemical techniques.

Findings

Tara tannin converts rust to ferric tannate and increases the magnetite content of rusted steel. The water-based acrylic primer formulated with aqueous extract of tara, alkyd-coated finish, showed performance equivalent to pure alkyd system.

Research limitations/implications

The chlorides content in the commercial tara powder can be screened the beneficial effect of hydrolysable tannins to convert rust. Furthermore, the water-based rust converter formulated with acrylic resin may be sensitive to salt contamination of rust.

Originality/value

Hydrolysable tannins from commercial tara powder have not been studied yet in its application to the development of rust converters. A water-based primer formulated with commercial tara powder developed for the effective treatment of rusted surfaces can be of interest as an environmentally friendly to current commercial approaches.

Details

Anti-Corrosion Methods and Materials, vol. 64 no. 2
Type: Research Article
ISSN: 0003-5599

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 in…

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

Article
Publication date: 13 November 2009

Anna Marie Johnson, Claudene Sproles and Latisha Reynolds

The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.

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Abstract

Purpose

The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.

Design/methodology/approach

The paper introduces and annotates periodical articles, monographs, and audiovisual material examining library instruction and information literacy.

Findings

The findings provide information about each source, discusses the characteristics of current scholarship, and describes sources that contain unique scholarly contributions and quality reproductions.

Originality/value

The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.

Details

Reference Services Review, vol. 37 no. 4
Type: Research Article
ISSN: 0090-7324

Keywords

Article
Publication date: 1 November 2006

Claire H. Griffiths

The purpose of this monograph is to present the first English translation of a unique French colonial report on women living under colonial rule in West Africa.

2442

Abstract

Purpose

The purpose of this monograph is to present the first English translation of a unique French colonial report on women living under colonial rule in West Africa.

Design/methodology/approach

The issue begins with a discussion of the contribution this report makes to the history of social development policy in Africa, and how it serves the on‐going critique of colonisation. This is followed by the English translation of the original report held in the National Archives of Senegal. The translation is accompanied by explanatory notes, translator’s comments, a glossary of African and technical terms, and a bibliography.

Findings

The discussion highlights contemporary social development policies and practices which featured in identical or similar forms in French colonial social policy.

Practical implications

As the report demonstrates, access to basic education and improving maternal/infant health care have dominated the social development agenda for women in sub‐Saharan Africa for over a century, and will continue to do so in the foreseeable future in the Millennium Development Goals which define the international community’s agenda for social development to 2015. The parallels between colonial and post‐colonial social policies in Africa raise questions about the philosophical and cultural foundations of contemporary social development policy in Africa and the direction policy is following in the 21st century.

Originality/value

Though the discussion adopts a consciously postcolonial perspective, the report that follows presents a consciously colonial view of the “Other”. Given the parallels identified here between contemporary and colonial policy‐making, this can only add to the value of the document in exploring the values that underpin contemporary social development practice.

Details

International Journal of Sociology and Social Policy, vol. 26 no. 11/12
Type: Research Article
ISSN: 0144-333X

Keywords

Content available
Book part
Publication date: 28 February 2017

Abstract

Details

Engaging Dissonance: Developing Mindful Global Citizenship in Higher Education
Type: Book
ISBN: 978-1-78714-154-4

Article
Publication date: 4 March 2014

Tara Shankar Shaw and Sridhar Telidevara

Indian households having the below poverty line (BPL) ration card receive rice, wheat, sugar and kerosene from the Indian Targeted Public Distribution System (TPDS) at subsidized…

Abstract

Purpose

Indian households having the below poverty line (BPL) ration card receive rice, wheat, sugar and kerosene from the Indian Targeted Public Distribution System (TPDS) at subsidized rates. The paper uses the National Sample Survey Organization's consumption expenditure survey for the 61st round to study the causal effect of the BPL ration card on BPL households' calorie consumption. The paper aims to discuss these issues.

Design/methodology/approach

This causal effect is estimated by comparing per-capita-per-day calorie consumption of the BPL households having BPL card with that of a matched counterfactual BPL household from the same state not having BPL card, using stratified propensity score matching.

Findings

The BPL ration card was found to increase calorie consumption from cereals and decrease calorie consumption from non-cereal food items without affecting the overall calorie consumption of household. Thus, TPDS induces households to consume more cereals and less non-cereal without significantly changing the overall calorie consumption.

Research limitations/implications

The research methodology controls for selection bias due to observable variables. Further, research needed to devise experimental set up to control for the selection bias due to unobserved variables.

Originality/value

The paper uses the targeting error in identifying BPL households in TPDS as a quasi-experiment set up to study the causal effect of the BPL ration card.

Details

International Journal of Sociology and Social Policy, vol. 34 no. 1/2
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 3 June 2019

Sandriane Pizato, Raquel Costa Chevalier, Marcela Félix Dos Santos, Tailine Saturnino Da Costa, Rosalinda Arévalo Pinedo and William Renzo Cortez Vega

The purpose of this paper is to evaluate the shelf-life of minimally processed pineapple when subjected to the use of different edible coatings.

Abstract

Purpose

The purpose of this paper is to evaluate the shelf-life of minimally processed pineapple when subjected to the use of different edible coatings.

Design/methodology/approach

The pineapples were peeled and cut into cubes. The gums were prepared by dissolving them in distilled water and then heated to total dissolution. After calcium chloride, citric acid and ascorbic acid and glycerol were added in the solutions. The pieces of pineapple were completely submerged in the respective solutions and then drained. Four treatments were obtained, namely: T1 – control treatment (pineapple without coating); T2 – pectin; T3 – tara; T4 – xanthan. The cubes were stored in PET by 12 days at 4±1°C. Analyzes were carried out of mass loss, pH, titratable acidity, soluble solids, microbiological and sensory analysis.

Findings

It was possible to observe that the use of evaluated coatings was efficient to maintain the conservation of minimally processed pineapple in all analyzes, when compared with the control sample. The treatment with tara gum showed the best results to those obtained by the other studied gums.

Practical implications

The study may help small-scale establishments to increase the shelf-life of minimally processed pineapple.

Originality/value

Tara gum reduced the mass loss, delayed the microbial growth and maintained the sensorial quality of minimally processed pineapples for a longer time.

Details

British Food Journal, vol. 121 no. 7
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 28 June 2019

Anne Podolsky, Tara Kini and Linda Darling-Hammond

The purpose of this paper is to summarize the key findings from a critical review of relevant US research to determine whether teachers, on average, improve in their effectiveness…

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Abstract

Purpose

The purpose of this paper is to summarize the key findings from a critical review of relevant US research to determine whether teachers, on average, improve in their effectiveness as they gain experience in the teaching profession.

Design/methodology/approach

This paper is based on the authors’ review of 30 studies published since 2003 that analyze the effect of teaching experience on student outcomes in the USA.

Findings

The authors find that: teaching experience is positively associated with student achievement gains throughout much of a teacher’s career; as teachers gain experience, their students are more likely to do better on measures of success beyond test scores; teachers make greater gains in their effectiveness when they teach in a supportive, collegial environment, or accumulate experience in the same grade, subject or district; and more experienced teachers confer benefits to their colleagues.

Originality/value

A renewed look at this research is warranted due to advances in methods and data systems that have allowed researchers to examine this question with greater sophistication.

Details

Journal of Professional Capital and Community, vol. 4 no. 4
Type: Research Article
ISSN: 2056-9548

Keywords

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