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1 – 10 of 51Martin G. Mand and William Whipple
Good things often happen to organizations in which the operating and finance people work together as equal partners, or what the authors call “partnering for performance” (PFP)…
Abstract
Good things often happen to organizations in which the operating and finance people work together as equal partners, or what the authors call “partnering for performance” (PFP). In the absence of such collaboration, other organizations pay a heavy price. The basic reason for PFP is value creation. All organizations must be prepared to demonstrate their ability to create value, that is, to add value faster than it is being destroyed. Otherwise, they will be unable to attract the funding needed to attain their objectives and will cease to exist. The authors outline the potential contribution of an operations‐finance partnership for various organizations and discuss some recent developments that underscore its growing importance.
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John H. Bickford III and Cynthia W. Rich
Middle level teachers, at times, link historical content with relevant English literature in interdisciplinary units. Elementary teachers periodically employ history-themed…
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Middle level teachers, at times, link historical content with relevant English literature in interdisciplinary units. Elementary teachers periodically employ history-themed literature during reading time. Interconnections between language arts and history are formed with developmentally appropriate literature for students. Historical misrepresentations, however, proliferate in children’s literature and are concealed behind engaging narratives. Since literacy and historical thinking are essential skills, children’s literature should be balanced within, not banished from, the classroom. Using America’s peculiar institution of slavery as a reference point, this article examines children’s literature, identifies almost a dozen areas of historical misrepresentation, and proffers rich primary source material to balance the various misrepresentations. We provide teachers with reason for caution when including such literature; but also model how to locate, use, and, at times, abridge primary source material within an elementary or middle level classroom. Such curricular supplements provide balance to engaging but historically-blemished children’s literature and enable educators to attain the rigorous prescriptions of Common Core.
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The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing…
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The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.
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Using the evaluative congruity theory framework, this article examines the role of destination images in tourism as related to an individual tourist's satisfaction/dissatisfaction…
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Using the evaluative congruity theory framework, this article examines the role of destination images in tourism as related to an individual tourist's satisfaction/dissatisfaction with a destination area. Through an empirical study of visitors to a multi‐faceted destination area in Virginia, USA, the researcher found that the level of a tourist's satisfaction/dissatisfaction (TS/DS) with a destination area was highly correlated to an evaluative congruity of an individual tourist's pre‐visit destination images and his/her post‐visit recollection of experiences.
There are over fifty Faculty, Departmental, and Special Libraries in the University of Cambridge and, as may be imagined, the functions of these libraries vary greatly. There are…
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There are over fifty Faculty, Departmental, and Special Libraries in the University of Cambridge and, as may be imagined, the functions of these libraries vary greatly. There are roughly speaking three main types. The main purpose of the first group is to make books available to undergraduates who are reading for Tripos and other examinations, while that of the second group is to supply the needs of the teaching staff and of research. The third group of libraries caters for the needs of the teaching staff, of research students, and of examination students. It must be borne in mind that this grouping is purely arbitrary, and the reader will find that scientific libraries are in many cases seeking to cater for undergraduates as well as for those engaged in research.
John B. Ford, Michael S. LaTour and William J. Lundstrom
Uses an upscale female sample to extend previous research onwomen′s perceptions of their role portrayal in advertising media.Indicates that serious disenchantment with perceived…
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Uses an upscale female sample to extend previous research on women′s perceptions of their role portrayal in advertising media. Indicates that serious disenchantment with perceived portrayal of women still exists for this important group of consumers. Measures various attitudinal, company image, and purchase intention responses in addition to salient demographic and role orientation variables. Discusses the implications for advertisers using female models in their advertisements.
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Patthareeya Lakpetch and Tippawan Lorsuwannarat
This paper attempts to propose an integrated model for measuring the knowledge transfer effectiveness in university‐industry alliances. The so‐called “RDCE” model is thereby…
Abstract
Purpose
This paper attempts to propose an integrated model for measuring the knowledge transfer effectiveness in university‐industry alliances. The so‐called “RDCE” model is thereby proposed as an integrated model for measuring the knowledge transfer effectiveness. By combining inter‐organizational relations (IORs), knowledge‐based view (KBV) and resource‐based view (RBV) of firms, this paper aims to focus on the influence of determinant factors such as partner complementarities, partner attributes, the characteristics of the coordination and relationship quality between industrial companies and universities that may lead to the effectiveness of knowledge transfer.
Design/methodology/approach
This framework thereby clarifies how mediating variables influenced the paths that constitute the direct, indirect and total effects of mediated models by integrating moderated regression analysis together with bootstrap resampling methods to ensure the precision in estimating confidence intervals of indirect effects and path analysis using structural equation models to test all the hypotheses simultaneously for the robustness of the results and conclusions.
Findings
The statistical results reveal that the proposed model has a significant mediating effect that contributes to knowledge transfer effectiveness. Only partner attributes and relationship factors have a direct impact on the effectiveness of knowledge transfer. This appears plausible since mere complementarities and coordination between partners may not lead to learning or knowledge transfer, which requires a certain depth of the partner interaction in terms of the specific attributes of partners, coordination and relationship quality.
Research limitations/implications
The authors assumed that the alliance constitutes partnerships between firms of roughly equal size and market power. Therefore, this study provided only broad perspectives of collaboration among alliance partners, and did not capitalize on different degree of alliance integration and different types of collaboration.
Practical implications
Managerial suggestions on how to improve their knowledge transfer effectiveness are also provided at the end of the text.
Originality/value
There are numerous studies examining alliance network performance. Very few studies, however, have examined detailed collaborative activities in dyadic university‐industry partnerships and potential constructs for measuring knowledge transfer and commercialization in the research and development alliance between industrial firms and university context.
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