Laura D. Richman, David S. Bakst, Robert F. Gray, Michael L. Hermsen, Anna T. Pinedo and David A. Schuette
To describe the modernization and simplification amendments of certain disclosure requirements of Regulation S-K and related rules and forms recently adopted by the US Securities…
Abstract
Purpose
To describe the modernization and simplification amendments of certain disclosure requirements of Regulation S-K and related rules and forms recently adopted by the US Securities and Exchange Commission (SEC).
Design/methodology/approach
This article provides an overview of the amendments, their effective dates and related practical considerations for companies.
Findings
The amendments cover many provisions within Regulation S-K and affect various forms that rely on the integrated disclosure requirements of Regulation S-K. The amendments are designed to enhance the readability and navigability of SEC filings, to discourage repetition and disclosure of immaterial information and to reduce the burdens on registrants, all while still providing material information to investors. The amendments contain several changes relating to confidential information contained in exhibits. For consistency, parallel amendments have been adopted to rules other than Regulation S-K, as well as to forms for registration statements and reports.
Practical implications
Most of the amendments are effective May 2, 2019. The amendments relating to the redaction of confidential information in certain exhibits became effective April 2, 2019. Given these dates, companies should review the rule changes implemented by the amendment now and consider how they will impact their disclosure in upcoming SEC filings.
Originality/value
Practical guidance from experienced lawyers in the Corporate & Securities practice.
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Despina Chronaki and Liza Tsaliki
Testing boundaries in the context of encountering horror representations have long been of interest to cultural studies scholars. There have been rich cultural accounts of how…
Abstract
Testing boundaries in the context of encountering horror representations have long been of interest to cultural studies scholars. There have been rich cultural accounts of how audiences negotiate with what is frightening or disgusting on screen (Hill, 2005) not just in general but also in what concerns specific social groups as well (e.g. children, Buckingham, 2000). Horror, disgust and the emotion of fear have not been examined in the Greek context so far and it is our aim to attempt a first investigation of how certain groups of viewers engage with the horror genre. We draw upon the argument that fear from encountering horror is a socially based emotion through which people do not just test their own boundaries but also their boundaries within a group of peers (Hill, 2005). Given that women are stereotypically thought to be more afraid than men, we are particularly interested to see how women aged between 20 and 35 in Greece engage with fear or disgust in the mainstreamed context of the horror offered by American Horror Story. We are particularly interested in the ways they perceive horror but also deadly women or female villains. Our interest in this particular series lies not only in its popularity across the world but also because of its nature as a representative series of the horror genre and because all different narratives it offers are mostly based on female characters primarily as villains. Also, as a text available across different cultures, it could probably allow us to engage with cross-cultural research in the future. Therefore we wish to conduct an online survey with women aged 20–35 in Greece, followed by focus groups with women of the same age group in an attempt to provide both a mapping and a further investigation of the topic.
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Anna Ericson Öberg, Peter Hammersberg and Anders Fundin
The purpose of this paper is to identify factors influencing implementation of control charts on key performance indicators (KPIs).
Abstract
Purpose
The purpose of this paper is to identify factors influencing implementation of control charts on key performance indicators (KPIs).
Design/methodology/approach
Factors driving organizational change described in literature are analyzed inspired by the affinity-interrelationship method. A holistic multiple-case design is used to conduct six workshops to affect the usage of control charts on KPIs at a global company in the automotive industry. The theoretical factors are compared with the result from the case study.
Findings
The important factors for implementation success differ to some extent between the theoretical and empirical studies. High-level commitment and a clear definition of the goal of change could be most important when creating a motivation for change. Thereafter, having a dedicated change agent, choosing an important KPI and being able to describe the gain in financial terms becomes more important.
Practical implications
By using control charts on KPIs, the organization in the case study has become more proactive, addressing the right issues upstream in the process, in the right way, cross-functionally.
Originality/value
Factors affecting the implementation of already available solutions in the industry are highlighted. This potentially provides a basis for improved decision making, which has a significant value.
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Raja Sreedharan V., Vijaya Sunder M., Vandana Madhavan and Anand Gurumurthy
Nowadays, firms are keen on improving the quality culture in the organizations. The proven success of Lean and Six Sigma has given rise to the synergetic Lean Six Sigma (LSS…
Abstract
Purpose
Nowadays, firms are keen on improving the quality culture in the organizations. The proven success of Lean and Six Sigma has given rise to the synergetic Lean Six Sigma (LSS) approach that has been catching fire in the past one decade. However, there exists a gap between the understanding and implementation of LSS in the organizations, especially in the emerging economies. Taking this as a valuable opportunity, the purpose of this paper is to present a development of LSS training module.
Design/methodology/approach
This study starts with a literature review of LSS to reinforce the understanding of the research subject in scope of manufacturing sector. Then, an online questionnaire was designed and used to collect responses from 181 companies located in the Indian sub-continent. Subsequently, the results obtained from the survey were analyzed using COARSE approach.
Findings
This study reveals two key findings and associated contributions. First, it was found that the overall awareness of LSS within the responded manufacturing firms is about 70.4 percent. Second, there is no single standard training module that exists in any of the sampled firms to cater to their quality programs. Hence, in order to improve the LSS awareness which could subsequently help managers as a resource for creating an efficient workplace, this paper presents a structured LSS training framework.
Research limitations/implications
Although this paper presents the importance of LSS and associated awareness level among the responded firms, more empirical evidence is required to generalize the model findings. Second, this study is scoped to firms that work out of the Indian sub-continent, and this provides a future opportunity to expand the scope of this research toward a global study for a comparison between emerging and developed economies. Third, this study is limited to manufacturing firms and hence paves an opportunity to research on a similar theme in services context as well.
Practical implications
Before embarking on an LSS journey, an organization can use the LSS training module proposed in this study to assess the employee awareness on LSS. Furthermore, organizations that already have a mature LSS practice can incorporate the LSS training module for periodic evaluation of the employees for effective change management.
Originality/value
The training module presented in this paper is the original contribution by the authors. This is no association to any single identifiable organization or associated funding. The direct practical implication of its application in real time is the value that managers could derive from the proposed LSS training framework.
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Anna Mårtensson, Kristen Snyder, Pernilla Ingelsson and Ingela Bäckström
The purpose of this study is to explore the concept of long-term thinking in a non-business context to gain deeper insights into bridging the gap between the theory of long-term…
Abstract
Purpose
The purpose of this study is to explore the concept of long-term thinking in a non-business context to gain deeper insights into bridging the gap between the theory of long-term thinking and its application as a management strategy.
Design/methodology/approach
To explore the concept of long-thinking further in a non-business setting, a grounded theory study was conducted with preschool leaders in a municipality in Sweden to examine how the leaders describe, define and apply the concept of long-term thinking in their schools. Interviews with school leaders, both written and oral, were used for data collection.
Findings
This study illustrates that the concept of long-term thinking can be twofold. First, the description can be as an anchor that reflects a mission. Second, the description can be a steering mechanism that guides decision-making. The findings also reinforce the importance of organisations developing an organisational culture that connect their vision and goals with the values and needs of their customers.
Research limitations/implications
This study was carried out in a single organisation and shows a snapshot of the organisation's status at the time the data were collected. Therefore, the findings are not generalisable to all organisational settings; rather the findings may be transferable to other settings.
Practical implications
The results can be used to help identify areas where preschools in a municipal context can engage with sustainable quality development in order to build systems that support work with quality in a more structured way.
Originality/value
Long-term thinking is seen, within both theory and organisations, as necessary to achieve success in terms of sustainable development and quality, and this study contributes with knowledge about the current gap between theories of long-term thinking and practice in organisations.
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Jessy Nair, Aarthy Chellasamy and B.N. Balaji Singh
Extant literature regarding factors essential for successful information technologies (IT) implementation in small and medium enterprises (SMEs) does not significantly address…
Abstract
Purpose
Extant literature regarding factors essential for successful information technologies (IT) implementation in small and medium enterprises (SMEs) does not significantly address readiness factors for IT implementation in an Indian context. This exploratory research develops and tests a framework to analyse the antecedents to organisational preparedness for adoption of IT infrastructure in SMEs.
Design/methodology/approach
This exploratory research adopts a mixed-method approach to test the technology, organization and environment (TOE) framework. In-depth interviews with SME owners are conducted to develop the case study, and the measures obtained are tested through a survey at a small and medium business industrial cluster in Southern India in SMEs.
Findings
The case study indicates SME owners’ drive to initiate technology preparedness for organisational sustainability is a key factor, a measure not seen during the literature review. An empirical study tests the measures. Pressure from customers, owner’s age, sales of SME, owner’s attitude towards IT and owner’s knowledge of IT was confirmed, which indicates organisational factors have more impact compared to technological and environmental factors.
Research limitations/implications
The academic scope of this research paper can be extended to contexts such as readiness in IT infrastructure for digital transformation.
Practical implications
The validated research framework can be used by organisation stakeholders and SME IT practitioners for successful IT adoption.
Social implications
SMEs contribute significantly to gross domestic product (GDP) and provide employment opportunities. Hence, this research provides a tested model that SMEs owners/managers can adopt as a framework to augment competitiveness to implement IT.
Originality/value
The study adopts a mixed-method research design and is, perhaps, a first in the Indian context to explore variables through case study and validate identified measures through an empirical study. The model can be used by SME owners and practitioners to ascertain factors for organisational preparedness for IT adoption.
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Magnus Söderlund and Micael Dahlén
This paper seeks to examine whether violence embedded in stories in ads can contribute to advertising effectiveness along the same lines as well‐researched ad elements such as the…
Abstract
Purpose
This paper seeks to examine whether violence embedded in stories in ads can contribute to advertising effectiveness along the same lines as well‐researched ad elements such as the celebrity endorser and the physically attractive ad model. More specifically, the paper aims to assess whether violent content in an ad story adds to excitement perceptions and to overall evaluations such as the attitude toward the ad and the attitude toward the advertised product.
Design/methodology/approach
The paper uses an experimental approach comprising two studies in which participants were randomly allocated to ads with different levels of violence in an ad story.
Findings
The main finding is that representations of real violence (as opposed to staged violence) produced higher levels of excitement, attitude toward the story, attitude toward the ad, and attitude toward the advertised product compared with no violence. Such effects, however, were moderated by the level of congruence between the ad story and the advertised product; the highest response levels were obtained for ads with violent story content dealing explicitly with the advertised product.
Originality/value
The finding that violent stories in ads can have a positive charge is consonant with the assumption that violence is a narrative device that may heighten the excitement created by a story. It is also in accord with the observation that many consumers appear to relish stories with a violent content. Yet the main finding challenges existing research on violent ads in which violence consists of an image visually co‐exposed with a brand – and it questions the dominant approach in media violence research, which emphasizes the negative effects of media violence.
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Nataís Fleck, Voltaire Sant’Anna, Wemerson de Castro Oliveira, Adriano Brandelli and Flávio Fonseca Veras
This study aimed to evaluate the antimicrobial activity of the aqueous extract from jaboticaba skin against important foodborne bacteria and fungi and its stability.
Abstract
Purpose
This study aimed to evaluate the antimicrobial activity of the aqueous extract from jaboticaba skin against important foodborne bacteria and fungi and its stability.
Design/methodology/approach
Jaboticaba skin aqueous extract (at ratio of 10 g L-1) was tested against Listeria monocytogenes, Staphylococcus aureus, Bacillus cereus and Escherichia coli. Stability of the anti-staphylococcal activity, total phenolics, monomeric anthocyanins, tannins, phenolic acid content were measured and statistically correlated.
Findings
The residue extract inhibited L.monocytogenes, S.aureus, B.cereus and E.coli growth but was not effective against fungi and was stable to the thermal treatments, remaining with its inhibitory activity against S.aureus. When stored for 14 days at 25 °C with an incidence of light, there was a reduction in the antibacterial activity and in the phenolic compounds. The change in pH slightly changed polyphenolic content profile, and the exposure to papain and bromelain did not affect the antimicrobial activity. Results showed strong correlation between anti-staphylococcal activity, the presence of polyphenols and anthocyanins, meanwhile moderate correlation with phenolic acids content in the extract.
Originality/value
Biopreservatives are a great trend in food microbiology. The present work shows deeper information about the utilization of jaboticaba skin as antimicrobial agent and its stability, which is not found in the current literature.
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Vijaya Sunder M., L.S. Ganesh and Rahul R. Marathe
The purpose of this paper is to review the existing literature on Lean Six Sigma (LSS) for services, construct a morphological analysis (MA) framework and identify research gaps…
Abstract
Purpose
The purpose of this paper is to review the existing literature on Lean Six Sigma (LSS) for services, construct a morphological analysis (MA) framework and identify research gaps to point to future research possibilities and priorities.
Design/methodology/approach
The MA framework is based on literature review of 175 papers published from 2003 to 2015, across 67 journals recognised by Scopus or ABS Academic Journal Quality Guide 2015. A three-phased methodology is used by the authors, with Phase1 featuring a five-stage systematic review protocol to identify relevant journal papers for review; Phase2 presenting a framework for classifying the reviewed papers in terms of their fundamental, methodological, chronological and sector-wise orientations; and Phase3 constructing an MA framework on the classified papers and identifying the research gaps.
Findings
The MA framework constructed based on six dimensions, namely, organizational context of applications, desired outcomes, implementation systems, LSS tools and techniques, integration with other management philosophies and evaluation methods, involving 40 focused themes, has revealed 355 distinct research gaps as opportunities for future research.
Practical implications
This paper confirms the existence of substantial scope and points to specific topics for further research in the area of LSS for services. The findings demonstrate the gaps in academic research on the subject. In addition, the study also helps organisational leaders and practitioners to look at LSS from a holistic perspective in the services context.
Originality/value
The MA framework of the existing literature on LSS for services presents a unique, systematic effort to identify research opportunities. In addition, a five-stage systematic review protocol is proposed in this paper. This could be valuable to researchers and practitioners in enabling them to systematically review the literature on research subjects of interest to them.