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Article
Publication date: 11 January 2021

Dimitra Xidous, Tom Grey, Sean P. Kennelly and Desmond O’Neill

This exploratory study stems from research conducted between 2015–2018 focussing on dementia-friendly design (DFD) in hospitals (Grey T. et al. 2018). Specifically, this…

Abstract

Purpose

This exploratory study stems from research conducted between 2015–2018 focussing on dementia-friendly design (DFD) in hospitals (Grey T. et al. 2018). Specifically, this study focusses on facilities management (FM) staff in Irish hospitals to gain a preliminary understanding of the level of knowledge and engagement of FM in the implementation of dementia-friendly hospital (DFH) design.

Design/methodology/approach

A mixed-methods approach based on a series of ad hoc semi-structured interviews, and an online survey. The aims were, namely, assess the extent of FM engagement in hospital works; measure the level of awareness regarding DFD; and identify facilitators and barriers to DFD in hospital settings. Participants (74) comprised FM staff in 35 Irish acute care hospitals. The research findings are based on thematic analysis of ad hoc semi-structured interviews (participants, n = 4) and survey responses (participants, n = 13).

Findings

While FM staff reported to possess important knowledge for building DFH, they also mentioned a lack of engagement of FM in design processes and hospital works.

Practical implications

The research has gained insight into the role of FM in promoting a dementia-friendly approach. Lack of or poor engagement of FM in design processes and hospital works means not fully tapping into rich expertise that would be invaluable in the development, implementation and maintenance of DFH. Universal design is a key driver for facilitating their engagement in the design, implementation and maintenance of DFH environments.

Originality/value

This is the first study exploring the role of FM in supporting a DFD approach in acute care hospitals.

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Article
Publication date: 1 July 1999

Sanjay Ramchander, Alan Reichert and S.V. Jayanti

Notes recent dramatic growth in international banking, outlines the US historical and legal background to it and reviews previous research trying to explain why banks…

Abstract

Notes recent dramatic growth in international banking, outlines the US historical and legal background to it and reviews previous research trying to explain why banks establish offices outside their home country. Develops a mathematical model to investigate the factors determining the extent of foreign bank penetration in the US financial market and applies it to 1984‐95 data for Canada, France, Germany, Japan and the UK. Finds that expansion abroad is positively linked to the size of the home country’s banking industry and capital market; the need to respond to domestic credit market conditions; and the levels of trade and exchange rates between countries. Discusses the differences between the individual countries studied and consistency with other research; and considers the implications for US banks.

Details

Managerial Finance, vol. 25 no. 7
Type: Research Article
ISSN: 0307-4358

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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

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Article
Publication date: 2 October 2020

Brett Abarbanel, Shane Kraus, Qing (Tiffany) Huang, Heather Gray, Eric Louderback, Debi LaPlante and Bo Bernhard

This study investigates how employees perceive responsible gambling (RG) programs, which are part of a corporate social responsibility (CSR) framework for minimizing…

Abstract

Purpose

This study investigates how employees perceive responsible gambling (RG) programs, which are part of a corporate social responsibility (CSR) framework for minimizing negative impacts associated with problematic gambling. Casino employees have different levels of interaction with gamblers, which could affect employees' opinions about RG.

Design/methodology/approach

Surveys at two time periods – baseline (N = 2,192) and one-year follow-up (N = 852) to a new RG program – asked employees at MGM Resorts International (MGM) about their (1) perceptions of program effectiveness, (2) gambling behaviors and beliefs and (3) perceived level of employer support. Two one-way MANCOVAs, with years employed in the gambling industry as the covariate, extended results from a prior study. An additional two-way MANCOVA examined contact-level and year-over-year differences.

Findings

Employees who have high contact with gamblers, such as those in security or casino dealer positions, viewed RG programs as less effective than employees who have low contact with gamblers, such as those in culinary or corporate positions.

Practical implications

Employees are vital to harm reduction CSR strategies and MGM should work toward a program with varied RG training content and delivery, depending on the likelihood of employee interaction with active gamblers.

Originality/value

RG programs are key CSR initiatives for hospitality organizations with gambling licenses. Employees play an interactive role in delivering these programs, so their perceptions and understanding help assess program value. This is the first study to examine employee perceptions of a newly-implemented RG program with baseline and follow-up data.

Details

Journal of Hospitality and Tourism Insights, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9792

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Book part
Publication date: 1 April 2004

Jacqueline Goodman

This paper investigates why mothers are losing to fathers in contested child custody battles that have occurred between 1980 and 2003. It employs quantitative…

Abstract

This paper investigates why mothers are losing to fathers in contested child custody battles that have occurred between 1980 and 2003. It employs quantitative, qualitative, and contextual strategies to understand the complex set of forces involved. The findings suggest that single mothers and children are increasingly trapped in a war zone between cost conscious policymakers ideologically opposed to the welfare state, angry fathers shouldering the burden of a shift from public to private transfers of funding in the form of child support, religious zealots intent on turning back the clock to a mythical patriarchal Eden, and the legal doctrine of gender neutrality reflecting these political forces.

Details

Studies in Law, Politics and Society
Type: Book
ISBN: 978-1-84950-262-7

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Article
Publication date: 1 June 1999

George K. Chacko

Gives an in depth view of the strategies pursued by the world’s leading chief executive officers in an attempt to provide guidance to new chief executives of today…

Abstract

Gives an in depth view of the strategies pursued by the world’s leading chief executive officers in an attempt to provide guidance to new chief executives of today. Considers the marketing strategies employed, together with the organizational structures used and looks at the universal concepts that can be applied to any product. Uses anecdotal evidence to formulate a number of theories which can be used to compare your company with the best in the world. Presents initial survival strategies and then looks at ways companies can broaden their boundaries through manipulation and choice. Covers a huge variety of case studies and examples together with a substantial question and answer section.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 11 no. 2/3
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 10 August 2010

Zhang Heng

The purpose of this paper is to develop a system to analyse the characteristics of infrared objects.

Abstract

Purpose

The purpose of this paper is to develop a system to analyse the characteristics of infrared objects.

Design/methodology/approach

According to the gray scale of image pixel by the image entropy, gray scale estimating is carries on to construct the neural networks. And then the grey relational analysis and grey clustering methods are applied to filter the possible object. The target is predicted through image segmentation pretreatment based on the forecasting value by grey system and assigned corresponding mark. The forecasting precision is greatly elevated by GM (1, 1) model.

Findings

The paper illustrates that, based on the analysis and its experimental results, this system has a good recognition rate for infrared target.

Research limitations/implications

This paper provides a way to grasp the minutial feature of the image. The filtering operation based on pixel level provided auto‐adapted filtering with a new stage.

Practical implications

Applications of grey theory deepened the content of detecting infrared targets and enriched technology of image processing.

Originality/value

This system introduces an effective method for detecting infrared targets.

Details

Kybernetes, vol. 39 no. 8
Type: Research Article
ISSN: 0368-492X

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Article
Publication date: 12 December 2016

Alyson Norman

The purpose of this paper is to review the care management of a man with a traumatic brain injury (TBI) from a family member’s perspective.

Abstract

Purpose

The purpose of this paper is to review the care management of a man with a traumatic brain injury (TBI) from a family member’s perspective.

Design/methodology/approach

The paper provides a case history of “Tom” both prior to his TBI and after.

Findings

Tom was the subject of a safeguarding adults case review in Somerset following his death in 2014. Ultimately the paper highlights the shortcomings and failures in the care Tom received by various organisations which ultimately contributed to his suicide.

Practical implications

The paper highlights the need for more effective communication between professionals managing the care of those with TBI. Furthermore, professionals need training in the need for mental capacity assessments and improved safeguarding and risk assessments with adults with TBI.

Originality/value

This paper provides insight into the needs of an adult with TBI from the perspective of a family member who is also a trained psychologist.

Details

The Journal of Adult Protection, vol. 18 no. 6
Type: Research Article
ISSN: 1466-8203

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Case study
Publication date: 3 January 2017

Miranda Lam, Hongtao Guo and Paul McGee

Tom Gould, an entrepreneur, had been operating Treadwell’s Ice Cream, a small ice cream restaurant since 2000. Treadwell’s Ice Cream had been preparing its financial…

Abstract

Synopsis

Tom Gould, an entrepreneur, had been operating Treadwell’s Ice Cream, a small ice cream restaurant since 2000. Treadwell’s Ice Cream had been preparing its financial statements under cash basis. Tom Gould turned over all his receipts, both personal and business expenses, to his bookkeeper who entered them into QuickBooks. At tax time, his tax accountant excluded non-qualifying expenses from the tax filing. Periodically, Tom met with his bookkeeper to determine the results of operations and financial position at the end of that period of time. Most of Treadwell’s transactions were easily recognized by Tom, who preferred to pay all expenses by cash rather than credit. However, the bookkeeper had not been separating operating from non-operating activities, and had been using multiple accounts to record the same or similar costs. Therefore, the current income statement and balance sheet were not appropriately categorized and organized. In addition, since the bookkeeper was not a tax account, business expenses had been mixed with Tom Gould’s personal expenses on the income statement. There were no adjustment to the income statement after the tax accountant identified non-qualifying expenses when preparing tax filing. As Tom and his wife were considering turning over more day to day operations to his son and hiring a non-family member as a manager to help his son, he would need the books to provide an accurate picture of the business.

Research methodology

Primary source materials included interviews with the owner, Thomas Gould, his son, Michael Gould, and their Accountant, Tom Mallas. Secondary source materials included monthly and annual financial data from QuickBooks (monthly data are available upon request but are not relevant to the case discussion). Other secondary source materials included geographic, economic, industry, and competitors’ information.

Relevant courses and levels

This case is well suited for an introductory level undergraduate financial accounting course, after accrual accounting and accounting information systems (accounting cycles) have been introduced. When analyzing this case, students will apply concepts and principles of financial statement preparation. The case is also appropriate to serve as a review of accrual accounting, and of income statement and balance sheet preparation at the beginning of an intermediate level financial accounting course. Students can be asked to reformat the income statement from the single-step format to the multiple-step format. By working through financial statements with common errors found in small businesses, students can practice identifying these errors, thus providing a review of the various sections of the income statement and prepare students for more in-depth discussions of each section. In a tax course, this case can stimulate discussions on non-qualifying expenses and common shortcomings in small business accounting.

Details

The CASE Journal, vol. 13 no. 1
Type: Case Study
ISSN: 1544-9106

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Article
Publication date: 28 May 2019

Zahra Khayyer, Hamidreza Oreyzi, Karim Asgari and Sverker Sikström

A wide range of variables, including cognitive, emotional and relational factors, could affect the level of peacefulness. The purpose of this paper is to examine key…

Abstract

Purpose

A wide range of variables, including cognitive, emotional and relational factors, could affect the level of peacefulness. The purpose of this paper is to examine key variables (theory of mind (ToM) and harmony) that mediate the personality trait of peacefulness.

Design/methodology/approach

The participants were 182 university students recruited from three universities in Isfahan, Iran. Some different scales were applied in order to measure the intended peace variables.

Findings

The findings demonstrate that ToM, as the ability to attribute mental states, significantly mediates the association between interpersonal peacefulness and inhibition skill, interpersonal peacefulness and conflict resolution abilities, and interpersonal peacefulness and level of aggression. In addition, harmony mediates the relationship between intrapersonal peacefulness, hope, intrapersonal peacefulness and self-compassionate competency.

Practical implications

These findings indicate that peaceful feelings enable a person to provide more attention to the concerns of others and to relationship issues.

Originality/value

This an original type of study in the field of peace psychology.

Details

Journal of Aggression, Conflict and Peace Research, vol. 11 no. 3
Type: Research Article
ISSN: 1759-6599

Keywords

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