Purpose – Previous studies distinguish revenue management based on discretionary accruals; the research of studies is to investigate the factors that affect the finance manager at…
Abstract
Purpose – Previous studies distinguish revenue management based on discretionary accruals; the research of studies is to investigate the factors that affect the finance manager at the discretionary accrual in General financial information statement.
Design/Methodology/Approach – Literature review models used in research aimed at detecting any company that performs the company’s discretion to fulfill the accrual of interests internally. This research study also discusses the relationship between earnings and discretionary manager behavior.
Findings – The researcher wants to re-examine the hypothesis of market efficiency on Indonesia’s capital market. The current company information technology uses greatly influences worldwide investor interest to invest on Indonesian’s capital market. Emerging Indonesia Capital market status becomes very interesting to be studied.
Originality/Value – It also presented the shortcomings of current research and the trends for future study in capital market.
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Susan X. Li, Zhimin Huang and Allan Ashley
Recent market structure reviews have shown a shift of retailing power from manufacturers to retailers. Retailers have equal or even greater power than a manufacturer when it comes…
Abstract
Recent market structure reviews have shown a shift of retailing power from manufacturers to retailers. Retailers have equal or even greater power than a manufacturer when it comes to retailing. Based on this new market phenomenon, we intend to explore the role of vertical cooperative (co-op) advertising with respect to transactions between a manufacturer and a retailer. In this paper, we explore the role of vertical co-op advertising efficiency of transactions between a manufacturer and a retailer. We address the impact of brand name investments, local advertising, and sharing policy on co-op advertising programs in a manufacturer–retailer supply chain. Game theory concepts form the foundation for the analysis. We begin with the classical co-op advertising model where the manufacturer, as the leader, first specifies its strategy. The retailer, as the follower, then decides on its decision. We then relax the assumption of retailer's inability to influence the manufacturer's decisions and discuss full coordination between the manufacturer and the retailer on co-op advertising.
To demonstrate that multidimensional information technologies (ITs) technologies could manifest different patterns of evolution because each dimension could be exposed to…
Abstract
Purpose
To demonstrate that multidimensional information technologies (ITs) technologies could manifest different patterns of evolution because each dimension could be exposed to different forces of variation and selection.
Design/methodology/approach
Commercial banks that adopted online banking services in the USA during 1995‐2000 are investigated.
Findings
It is found that the technical dimension of online banking services tends to converge on some agreed upon practices, but the managerial dimension does not converge.
Research limitations implications
This result implies that technical choices are less likely to offer opportunities for banks to differentiate one from another. The variation in managerial choices, however, allows banks to tailor their managerial practices to better support internal operations, which can generate competitive advantages for banks.
Originality/value
Contrary to the traditional viewpoint that these environmental dimensions evolve in a uniform direction, the paper shows that multidimensional ITs manifest different patterns of evolution.
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Ashley K. Kable and Allan D. Spigelman
The purpose of this paper is to draw attention to the problem of second victims involved in adverse events and their need for adequate support.
Abstract
Purpose
The purpose of this paper is to draw attention to the problem of second victims involved in adverse events and their need for adequate support.
Design/methodology/approach
The impact on second victims involved in adverse events and implications for organisational support were determined from previous studies and relevant publications about this problem.
Findings
The impact of adverse events on health professionals who are involved in them can be profound. These second victims can suffer extreme emotional distress, anxiety regarding perceptions of their competence and professional isolation, and may endure long-term professional and personal consequences. Some of the more severe outcomes include leaving the profession, symptoms of post-traumatic stress disorder and suicide. Many studies report a substantial lack of organisational support for second victims. Key strategies have been recommended for organisations to implement to support second victims.
Originality/value
The authors note that recently published studies continue to report that organisational support is inadequate for second victims. Improved mechanisms of support would prevent the loss of second victims from the workforce, and ameliorate the severity and duration of the impact on second victims.
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Jim McNally, Allan Blake and Ashley Reid
The purpose of this paper is to present what the study of the experiences of beginning teachers and their informal learning says about the process of learning to teach, and to…
Abstract
Purpose
The purpose of this paper is to present what the study of the experiences of beginning teachers and their informal learning says about the process of learning to teach, and to discuss the main emerging themes in relation to a wider literature.
Design/methodology/approach
The design of the paper is essentially ethnographic and building of grounded theory, based on an accumulation of data derived from interviews with beginning teachers and connecting to extant theory.
Findings
The findings are that a focus on the informal learning of beginners in teaching leads to the notion of learning as becoming that is predominantly emotional and relational in nature with the emergence of teacher identity.
Research limitations/implications
The research is limited in its exploration of the cognitive dimension of professional learning, a dimension which may be elicited using a more tightly focused and structured method.
Practical implications
The implications are that learning to teach is not determined by a professional standard and that a revised standard would need to take account of these findings.
Originality/value
The value of the paper lies in the pursuit of informal learning as a research area in teaching to reveal a greater complexity of learning in that specific professional context; and showing how the understanding of learning to teach can be enriched through a wider appreciation of the school as workplace, workplace learning and connections to a wider philosophical literature.
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Ashley Kable, Robert Gibberd and Allan Spigelman
The purpose of the paper is to measure compliance with agreed protocols for prophylactic antibiotics for five elective procedures: transurethral resection of the prostate…
Abstract
Purpose
The purpose of the paper is to measure compliance with agreed protocols for prophylactic antibiotics for five elective procedures: transurethral resection of the prostate, cholecystectomy, hysterectomy, joint arthroplasty and herniorrhaphy in two teaching hospitals.
Design/methodology/approach
Compliance was measured during the pre and post intervention periods by reviewing medical records.
Findings
Overall, compliance improved by 18 per cent (95 per cent CI: 12 per cent, 23 per cent) with greater improvements for transurethral resection of the prostate and hysterectomy, increasing by 27 per cent (95 per cent CI: 14 per cent, 40 per cent) and 24 per cent (95 per cent CI: 16 per cent, 32 per cent) respectively. Compliance remained low for cholecystectomy (17 per cent) and hysterectomy (25 per cent). Overall, the proportion of patients not receiving any prophylaxis where its use was indicated, declined by 6 per cent (95 per cent CI: 1 per cent, 11 per cent) from 23 per cent. The use of additional anti‐microbials that were not recommended in the protocol was high for joint arthroplasty 65 per cent and hysterectomy 71 per cent, but overall this practice declined by 8 per cent (95 per cent CI: 3 per cent, 14 per cent). Costs were reduced from $11.72 to $10.53 per patient between the pre and post intervention groups, while a complete adoption of the protocols could reduce costs by 70 per cent to $3.40. There were large variations in correct dosages and timing of antibiotics between procedural groups.
Practical implications
Although compliance improved there were large differences between the specialties. The adoption of preventive strategies is fundamental to providing safe patient care. The use of inappropriate antimicrobials is also an important patient safety issue that contributes to antibiotic resistance and is associated with increased costs. Introducing change in health organizations is difficult and the factors influencing successful change strategies require further study.
Originality/value
The paper measures and improves compliance with agreed protocols in health care intervention procedures.
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Ashley Kable, Robert Gibberd and Allan Spigelman
The purpose of this study is to measure the adverse event rates for five elective surgical procedures: transurethral resection of prostate, cholecystectomy, hysterectomy, joint…
Abstract
Purpose
The purpose of this study is to measure the adverse event rates for five elective surgical procedures: transurethral resection of prostate, cholecystectomy, hysterectomy, joint arthroplasty, and herniorrhaphy.
Design/methodology/approach
A retrospective two‐stage medical record review was conducted on 1,177 admissions in 1998 and 2000 at two tertiary hospitals. Records found to be positive for any of 17 screening criteria during the first stage were reviewed by surgeons from the relevant specialty for adverse events associated with the admissions.
Findings
The adverse event (AE) rate overall was 23.1 per cent. There were large variations between the procedural groups, ranging from 12.7 per cent (laparoscopic cholecystectomy) to 44.8 per cent (abdominal hysterectomy). Of the 272 AEs, 89 (32.7 per cent) had an unplanned readmission requiring 709 additional days in hospital and 55 (20.2 per cent) patients had additional surgery (seven returned to theatre during their admission for the procedure). AEs involving a disability that resolved within 12 months occurred for 91.2 per cent, 6.3 per cent had permanent disability, and 2.5 per cent resulted in death. The surgical reviewers determined that 24.7 per cent of the AEs were highly preventable.
Originality/value
The study confirms that surgical admissions have a high risk for AEs. The risk varies between procedural groups and 47.3 per cent are not preventable. Adverse events are an important patient safety issue. Preventing AEs would reduce readmissions, patient discomfort and associated costs. Routine monitoring of AEs is recommended.
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The purpose of this paper is to examine how rural outlaws, known in the Australian context as bushrangers, impacted on the introduction of itinerant teaching in sparsely settled…
Abstract
Purpose
The purpose of this paper is to examine how rural outlaws, known in the Australian context as bushrangers, impacted on the introduction of itinerant teaching in sparsely settled areas under the Council of Education in the colony of New South Wales. In July 1867 the evolving process for establishing half-time schools was suddenly disrupted when itinerant teaching diverged down an unexpected and uncharted path. As a result the first two itinerant teachers were appointed and taught in an irregular manner that differed significantly from regulation and convention. The catalyst was a series of events arising from bushranging that was prevalent in the Braidwood area in the mid-1860s.
Design/methodology/approach
The paper draws on archival sources, particularly sources within State Archives and Records NSW, further contemporary sources such as reports and newspapers; and on secondary sources.
Findings
The paper reveals the circumstances which led to the implementation of an unanticipated form of itinerant teaching in the “Jingeras”; the impact of rural banditry or bushranging, on the nature and conduct of these early half-time schools; and the processes of policy formation involved.
Originality/value
This study is the first to explore the causes behind the marked deviation from the intended form and conduct of half-time schools that occurred in the Braidwood area of 1860s New South Wales. It provides a detailed account of how schooling was employed to counter rural banditry, or bushranging, in the Jingeras and provided significant insight into the education policy formation processes of the time.
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Geoffrey P. Lantos and Lincoln G. Craton
The purpose of this paper is to provide a model of consumer response to music in broadcast commercials outlining four variables (listening situation, musical stimulus, listener…
Abstract
Purpose
The purpose of this paper is to provide a model of consumer response to music in broadcast commercials outlining four variables (listening situation, musical stimulus, listener characteristics, and advertising processing strategy) that affect a consumer's attitude toward the advertising music (Aam).
Design/methodology/approach
The paper takes the form of an integrative review of the relevant literatures from the psychology of music, marketing, and advertising.
Findings
Aam can be positively but also negatively influenced by many factors. Only some of these variables are employed in any typical study on consumer response to music, which may account for some conflicting findings.
Practical implications
The paper discusses factors for effectively using commercial music to affect Aam, with special focus on advertising processing strategy. Advertisers are urged to exercise extreme caution in using music and to always pretest its use considering factors identified in this paper. The paper suggests ways in which the model can guide future research.
Originality/value
The paper integrates diverse literatures and outlines the major variables comprising our model of consumer response to advertising music. Advertisers can use these variables as a checklist for factors to consider in selecting ad music.