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Article
Publication date: 1 February 1980

Bryan Dew

This article aims at explaining how viewdata systems work, with a particular emphasis on Prestel. Reference is made to the types of information available from both viewdata and…

58

Abstract

This article aims at explaining how viewdata systems work, with a particular emphasis on Prestel. Reference is made to the types of information available from both viewdata and teletext systems, together with suggestions as to how they should be used. Both the system hardware and software are discussed as is the configuration of computers providing the Prestel public service.

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Program, vol. 14 no. 2
Type: Research Article
ISSN: 0033-0337

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Article
Publication date: 1 December 2003

Ian P. Dewing

This paper examines post‐Enron developments in UK audit and corporate governance regulation. It considers the latest government‐initiated reviews into audit regulation…

4023

Abstract

This paper examines post‐Enron developments in UK audit and corporate governance regulation. It considers the latest government‐initiated reviews into audit regulation, specifically those conducted by the Co‐ordinating Group on Audit and Accounting Issues and the DTI Review Team, and into corporate governance, specifically those undertaken by Derek Higgs and Sir Robert Smith. The paper notes that the reviews were undertaken in the context of developments initiated both before and after the collapse of Enron, including, respectively, the new system for the regulation of the UK accountancy profession as established by the Accountancy Foundation, and the US Sarbanes‐Oxley Act. The reviews have been welcomed by government and thus should play a large part in setting the agenda for the future regulation of UK audit and corporate governance. The proposals for auditing share a number of characteristics with the recommendations of a pre‐Enron empirical study which investigated the regulation of UK listed company audit, although significant distinctions remain. The proposals for corporate governance continue the ‘comply or explain’ approach and do not recommend passing its regulation from the Financial Reporting Council to another independent body of ‘stature’ such as the Financial Services Authority (FSA). It is concluded that key to successful implementation of recent proposals will be the need, for audit, to demonstrate that there is no cosy relationship between regulators and the auditing profession, especially the ‘Big Four’ firms, and, for corporate governance, a willingness to look outside the ‘one‐size‐fits‐all’ approach.

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Journal of Financial Regulation and Compliance, vol. 11 no. 4
Type: Research Article
ISSN: 1358-1988

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Article
Publication date: 1 April 1970

Stephen W. MAassil

Libraries undertake mechanisation of serials records both as an end in itself to overcome the stresses of inadequate manual systems, and as a pilot stage towards an integrated…

32

Abstract

Libraries undertake mechanisation of serials records both as an end in itself to overcome the stresses of inadequate manual systems, and as a pilot stage towards an integrated overall system of automated processes. American Libraries have been experimenting in this field for some years now in both small and large serials holdings. The total systems approach for dealing with serials is recommended and a wide range of possible outputs of a machine system is described. Automation of accessioning individual parts has also been developed but is not regarded as worthwhile for beginners to attempt. Some writers prefer to concentrate on the catalogue outputs and to leave the administrative areas, subscriptions and binding control, to manual systems. Benefits are widely assumed as the result of an automated system but there is as yet little generalisation of relative costs of these systems within individual libraries and in comparison between libraries. Access to computers that have large memories and that operate at high speeds is considered necessary. The system brought in at San Diego between 1961 and 1964 and that is now being thoroughly revised on account of expansion of holdings and with a view to the use of the LC MARC format is the best developed system under review.

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Program, vol. 4 no. 4
Type: Research Article
ISSN: 0033-0337

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Book part
Publication date: 8 July 2014

Theodore T. Y. Chen

This chapter reviews the need for accounting education change in selected countries to determine whether commonalities exist. Beginning with the need for accounting education…

Abstract

This chapter reviews the need for accounting education change in selected countries to determine whether commonalities exist. Beginning with the need for accounting education change in the United States and the promotion and acknowledgment of the Accounting Education Change Commission (AECC) initiatives in that country, the chapter proceeds to examine the accounting education reforms in three selected English-speaking countries with developed accounting systems. I find that in these selected countries, the emphasis, like the United States, was also on the nurturing of generic skills as opposed to acquiring just technical knowledge. These countries were leaning toward implementation of changes based on the philosophy of the AECC initiatives, although some were initiated prior to the formation of AECC. Hence, for any accounting education change in developing countries, these initiatives are highly recommended as a basis for accounting curriculum development and pedagogical considerations.

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Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78350-851-8

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Article
Publication date: 9 April 2020

Amir Emami, Mark D. Packard and Dianne H.B. Welsh

The purpose of this article is to extend effectuation theory at the front end by building cognitive foundations for the effectual design process.

614

Abstract

Purpose

The purpose of this article is to extend effectuation theory at the front end by building cognitive foundations for the effectual design process.

Design/methodology/approach

We adopt an integrative conceptual approach drawing on design cognition theory to explain entrepreneurial cognition.

Findings

We find a significant gap in the entrepreneurial cognition literature with respect to effectuation processes. We thus integrate the Situated Function–Behavior–Structure framework from design theory to elaborate on the cognitive processes of effectuation, specifically with regard to the opportunity development process. This framework describes the cognitive subprocesses by which entrepreneurs means and ends are cyclically (re)formulated over time until a viable “opportunity” emerges, and the venture is formalized, or else, the entrepreneur abandons the venture and exits.”

Practical implications

Unravelling this entrepreneurial design process may facilitate more appropriate and effective design work by entrepreneurs, leading to more successful product designs. It also should facilitate the development of better design techniques and instruction.

Originality/value

This research contributes to new cognitive foundations for effectuation theory and entrepreneurial process research. It better explains how means are transformed into valuable goods over time through an iterative reconsideration of means-ends frameworks. This theoretical elaboration will expectedly facilitate additional research into the iterative cognitive processes of design and enable more formulaic design thinking.

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Article
Publication date: 9 November 2012

Habib Jouber and Hamadi Fakhfakh

The optimal contracting view assumes that compensation arrangements should not reward performance upward that is beyond the management's control. Critics to this view assert…

1408

Abstract

Purpose

The optimal contracting view assumes that compensation arrangements should not reward performance upward that is beyond the management's control. Critics to this view assert, however that unearned compensation boom may be suggestive of pay for luck. Hence, the authors ask if CEOs' incentive pay is sensitive to lucky as to purely corporate performance. If such, one could question: Are CEOs rewarded for luck? Do institutional features matter for CEOs pay‐for‐luck? How does systematic incentive effect sensitive to luck's nature? Accepting the premises of both contacting and skimming agency's approaches, this paper aims to answer these questions.

Design/methodology/approach

General and separate ordinary least squares (OLS) and instrumental variables (IV) estimations have been run to estimate the general sensitivity of CEOs' pay, respectively, to performance and luck. These estimations are based on a sample of 300 publicly traded firms covering four countries from the Anglo‐American and Euro‐Continental corporate governance models for the period 2004 to 2008.

Findings

In support of the paper's theorizing, it was found that CEOs pay to be positively related to outside contingencies as well as to shareholders' interests. Positive pay sensitivity to exogenous shocks, which we label systematic incentive effect, shows that management take advantage of lucky external events. Further analyses show, moreover, two stylized facts. First, this effect is asymmetric as executives are rewarded more for good luck than penalized for bad luck. Second, it is less generous under stronger corporate governance, higher investor rights protection, and stricter law enforcement rules. The latter institutional factors seem to be overwhelmingly influential variables in explaining the differences in such effect across countries.

Research limitations/implications

The paper contributes to the CEO compensation research by: showing that a simple contracting view can mislead shareholders about the effective CEOs' skills and efforts; and filling the lack of consensus within the empirical literature as to whether pay for luck depends on institutional features such as the law enforcement level, the degree of investors' right protection, and the corporate governance system's quality.

Originality/value

The paper's findings offer insights to shareholders, pay consultants, and regulators about the effects that unobservable macroeconomic shocks can have towards the design and the efficiency of a CEO pay contract. The findings help, however, academics understanding the international pay gap's causes.

Details

International Journal of Law and Management, vol. 54 no. 6
Type: Research Article
ISSN: 1754-243X

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Article
Publication date: 29 March 2013

Marek Palasinski

The aim of the paper is to provide an overview of English adolescents' views on knife‐carrying and offer a potential framework for challenging their implicit tolerance of the…

3387

Abstract

Purpose

The aim of the paper is to provide an overview of English adolescents' views on knife‐carrying and offer a potential framework for challenging their implicit tolerance of the phenomenon.

Design/methodology/approach

A sample of 25 adolescents from three large English cities (London, Birmingham and Manchester) was interviewed about knife‐carrying at seven youth community centers and their narratives were analyzed by drawing on the classical discourse analysis and the concept of narrative repertoires.

Findings

The adolescents constructed the social and legal consequences of knife‐carrying as normal, trivial and inevitable.

Research limitations/implications

Talking to a stranger with a voice recorder about the sensitive subject of knife‐carrying appeared to be problematic, which probably had an inhibitory effect despite the conversational warm‐up and assured anonymity.

Practical implications

Cautioning against creating common sense associations between knife‐carrying and irresponsibility or deviance, the paper emphasizes the need for the focus on the low controllability and unpredictability of the knife.

Originality/value

The paper presents scholars and outreach workers with an intimate glimpse of how personal responsibility for knife‐carrying and its potential consequences could be diminished by removing the agency from the carrier and rhetorically placing it in society.

Details

Safer Communities, vol. 12 no. 2
Type: Research Article
ISSN: 1757-8043

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Article
Publication date: 4 November 2022

Najm Abood Najm and Wejdan Waleed Ali

The purpose of this study is to examine the effect of organizational readiness (OR) dimensions (organizational culture, climate and capability) on three types of innovations (INs…

389

Abstract

Purpose

The purpose of this study is to examine the effect of organizational readiness (OR) dimensions (organizational culture, climate and capability) on three types of innovations (INs) (service, process IN and entering new markets) in telecommunication companies. The study also tests the mediating role of employee engagement (EE) in the causal relationship between OR and IN.

Design/methodology/approach

In the theoretical framework, a deep and broad review of the literature was presented to determine the study variables and hypotheses that were tested in the field study. The study sample consisted of 306 respondents distributed to the headquarters of the three companies (Zain, Orange and Umniah) working in the Jordanian telecommunications sector. The number of questionnaires retrieved and valid for analysis was 255 (83%).

Findings

Results indicate a positive effect of organizational climate and organizational capacity on process IN and entering new markets. While organizational culture had no significant effect on the three types of IN EE did not have a mediating role in the relationship between OR and IN.

Research limitations/implications

The results of this study are related to the telecommunications sector as a highly competitive service sector and more able to work remotely with regard to customers, so its results cannot be generalized to other sectors such as the industry sector, which has suffered in recent years from the epidemic more than other sectors.

Practical implications

The study of OR as a concept, dimensions and effects provides great experience for leaders and managers facing the challenges of competition and threats posed by the Covid-19 pandemic. This study also helps researchers to study OR in new areas and in relation to other concepts.

Social implications

The OR covers a wide field that includes the individual, the group and the company. Therefore, readiness includes a social experience that can extend from the company to the community.

Originality/value

The study gains an important value by revealing that organizational culture as a dimension of readiness does not have a significant impact on IN. With the readiness to respond quickly to challenges, culture can be more inclined to the status quo and the prevailing routine than to IN and change.

Details

International Journal of Productivity and Performance Management, vol. 73 no. 1
Type: Research Article
ISSN: 1741-0401

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Book part
Publication date: 23 July 2020

Bryan Cataldi and Tom Downen

Private company investors operate in unique environments. Seed equity investors, which generally include venture capitalists and angel investors, often have the particularly…

Abstract

Private company investors operate in unique environments. Seed equity investors, which generally include venture capitalists and angel investors, often have the particularly unusual role of becoming involved in the oversight of the investee company. This continuing involvement with the investee firm introduces conflicting interests: the desire to maximize the profit from the investment, but also the desire to maintain a positive relationship with the entrepreneur(s) (consistent with the theory of upper echelons/strategic management). We discuss in detail this unusual investment context and the role that accounting disclosures can have in this environment. We predict that accounting disclosures can influence the tradeoff between the profit motive and the relationship motive. Using 64 experienced angel investors as participants in a realistic experimental setting, we find that disclosures indicating conservatively biased accounting choice and lower account risk (variance) lead to angels increasing the valuation of the target firm and forgoing higher profits. Increasing the valuation serves to foster the relationship with the entrepreneur(s). Our findings have implications for entrepreneurs making choices about discretionary disclosures and for standard setters; we also inform theory related to overcoming anchoring.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-83867-402-1

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Book part
Publication date: 28 August 2018

John Steven Newman and Stephen M. Wander

Abstract

Details

Harnessing the Power of Failure: Using Storytelling and Systems Engineering to Enhance Organizational Learning
Type: Book
ISBN: 978-1-78754-199-3

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