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Article
Publication date: 2 October 2017

Mohammad Tareq, Muhammad Nurul Houqe, Tony van Zijl, Dennis William Taylor and Clive Morley

The purpose of this study is to develop a new measure for discriminatory related party transactions (DRPTs). There are currently measures for such discriminatory transactions but…

Abstract

Purpose

The purpose of this study is to develop a new measure for discriminatory related party transactions (DRPTs). There are currently measures for such discriminatory transactions but the new measure has a strong theoretical basis and is less susceptible to measurement error.

Design/methodology/approach

This paper develops and tests a new measure for these discriminatory transactions. Type I and Type II error rates and the power of the new measure are compared with an existing measure using computer-simulated and real data.

Findings

The capital market sensitivity of the new measure is also tested and compared with the existing measure. The new measure is found to be superior.

Practical implications

The new measure of DRPTs has the potential to contribute to both further research on the impact of related party transactions and policy-making in relation to DRPTs.

Originality/value

This paper has developed and tested a new measure for DRPTs.

Details

International Journal of Accounting & Information Management, vol. 25 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

Abstract

Details

International Journal of Social Economics, vol. 40 no. 12
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 1 May 2006

George Robinson and Clive Morley

To investigate call centre management from the perspective of the managers, particularly what the key management responsibilities are in managing call centres and the key…

12446

Abstract

Purpose

To investigate call centre management from the perspective of the managers, particularly what the key management responsibilities are in managing call centres and the key performance indicators (KPIs) used in managing call centres.

Design/methodology/approach

A survey of call centre managers, followed by in‐depth interviews.

Findings

There is confusion over the strategic intent of call centres. Centres are primarily used by organisations as a means of reducing costs, with customer service delivery a secondary consideration. Call centre managers, however, declared customer service as their main management responsibility.

Practical implications

The metrics employed in the call centres resulted in managers concentrating on the call itself rather than the outcome of the call from the perspective of the customer or the organisation. Some quantitative measures were used as proxies for customer service, but the achievement of the relevant KPI became a goal in its own right. There appears to be an insatiable appetite for quantitative performance measures, despite their limitations, almost to the exclusion of all other performance measures.

Originality/value

The implication of the results for call centre managers, and their managers, is that call centres could be better managed if a wider range of means and measures were used.

Details

International Journal of Service Industry Management, vol. 17 no. 3
Type: Research Article
ISSN: 0956-4233

Keywords

Article
Publication date: 1 December 2006

Robert Inglis, Clive Morley and Paul Sammut

To test for a relationship between corporate reputation and financial performance, using Australian data.

5107

Abstract

Purpose

To test for a relationship between corporate reputation and financial performance, using Australian data.

Design/methodology/approach

Econometric modelling.

Findings

No causal relationship between corporate reputation and financial performance (in either direction) was found. This is contrary to some findings in other countries. Reputation may not have a significant impact on performance in Australia. There may be weaknesses in the existing measure of reputation, or the finding may be due to unobserved variability in the intervening variable of managerial exploitation of the reputation.

Research limitations/implications

The findings may be specific to Australia. In Australia, the linkage between reputation and performance may be too small to be significant in the available sample. It is argued that in corporate practice the link between reputation and performance proceeds via strategy and competitive advantage. Having a reputation resource is not enough; it needs to be managed well and exploited if it is to yield financial results. More work is needed to establish reliable measures of reputation.

Originality/value

It is the first known study to investigate the link on Australian data. The discussion of the findings raises issues for the measurement and management of reputation.

Details

Managerial Auditing Journal, vol. 21 no. 9
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 November 1986

Robert Shallow

In the 1940s the teams of the BBC's Transatlantic quiz included such formidable intellectuals as Thomas Bodkin, Christopher Morley and Denis Brogan; and once they were joined by…

Abstract

In the 1940s the teams of the BBC's Transatlantic quiz included such formidable intellectuals as Thomas Bodkin, Christopher Morley and Denis Brogan; and once they were joined by David Niven. On that occasion it was almost midway through the programme before the London questionmaster said with obvious surprise and relief:

Details

New Library World, vol. 87 no. 11
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 1 April 1977

THE Reference Department of Paisley Central Library today occupies the room which was the original Public Library built in 1870 and opened to the public in April 1871. Since that…

Abstract

THE Reference Department of Paisley Central Library today occupies the room which was the original Public Library built in 1870 and opened to the public in April 1871. Since that date two extensions to the building have taken place. The first, in 1882, provided a separate room for both Reference and Lending libraries; the second, opened in 1938, provided a new Children's Department. Together with the original cost of the building, these extensions were entirely financed by Sir Peter Coats, James Coats of Auchendrane and Daniel Coats respectively. The people of Paisley indeed owe much to this one family, whose generosity was great. They not only provided the capital required but continued to donate many useful and often extremely valuable works of reference over the many years that followed. In 1975 Paisley Library was incorporated in the new Renfrew District library service.

Details

Library Review, vol. 26 no. 4
Type: Research Article
ISSN: 0024-2535

Book part
Publication date: 9 August 2023

Linda Briskman

In social work, as in other disciplines, activism receives mixed responses within the academy, in professional practice and for those who cling to unyielding professionalism…

Abstract

In social work, as in other disciplines, activism receives mixed responses within the academy, in professional practice and for those who cling to unyielding professionalism. There is a gulf between those who favour research and practice neutrality and those striving for systemic change. The co-option of non-state actors into political discourses, policies and practices is increasingly normalised. Drawing on reflections, observations and campaign examples, this chapter discusses social work activism as resistance to racialised neoliberal politics. It highlights endeavours by civil society actors of conscience, devised to restore humanity at a time when national and international norms have severely ruptured. Two illustrative examples from Australia are used: ‘illegalised’ people seeking asylum and Islamophobia. Although dissent and disruption are hallmarks of critical social work, with social workers having the potential to position themselves as human rights defenders, this prospect is weakened through expectations in research, teaching and practice.

Details

The Emerald International Handbook of Activist Criminology
Type: Book
ISBN: 978-1-80262-199-0

Keywords

Article
Publication date: 1 April 1990

Alan W. Evans

Discusses the advantages to a tax paying company in the absence ofinflation, to lease commercial property from a non‐tax payinginstitution. Outlines the reasoning behind the…

Abstract

Discusses the advantages to a tax paying company in the absence of inflation, to lease commercial property from a non‐tax paying institution. Outlines the reasoning behind the existence of a market in the sale of short leaseholds to gross funds. Explores the financial advantages to leaseholds being owned by taxpaying firms when there is price inflation, but declares the wisdom of selling to gross funds at the point at which their monetary value starts to decline. Suggests that the UK tax system, which does not allow firms to write off the cost of investment in commercial buildings against tax, affects the pattern of ownership of these buildings.

Details

Journal of Valuation, vol. 8 no. 4
Type: Research Article
ISSN: 0263-7480

Keywords

Article
Publication date: 1 March 1907

MUCH has already been said and written upon the subject of the indicator: but in view of the general trend of advanced Public Library administration a little space may with…

Abstract

MUCH has already been said and written upon the subject of the indicator: but in view of the general trend of advanced Public Library administration a little space may with advantage be devoted again to the consideration of its value as a modern library appliance. Passing over (a) the decision of that curiously constituted committee formed in 1879 to consider and report on indicators, and (b) the support which it received in 1880 from the Library Association, it may be said that for the next fourteen or fifteen years the indicator system was the popular, almost the universal, system in vogue throughout the country. Of late years professional opinion as to its value has undergone a remarkable change. The reaction which has set in was brought about chiefly by the introduction of Open Access in 1894, with the many reforms that accompanied it, though much, doubtless, was due to the prevalence of a more exact and systematic knowledge of librarianship, and to the natural evolution of ideas. It is not, however, intended in this paper to compare the indicator with the open access system, but with others suitable to the requirements of a closed library.

Details

New Library World, vol. 9 no. 9
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 1 April 1978

Dorothy Ryder

The year 1978 was a vintage year for Canadian reference works. The majority of the works published exhibited the three basic requisites: a clearly stated objective, a logical…

Abstract

The year 1978 was a vintage year for Canadian reference works. The majority of the works published exhibited the three basic requisites: a clearly stated objective, a logical presentation, and a good index.

Details

Reference Services Review, vol. 6 no. 4
Type: Research Article
ISSN: 0090-7324

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