Search results

This research aims to see whether replication occurs with the focus on the Japanese HR system, following the latest studies on expatriate management in Japan. Whereas the total number of self-initiated expatriates has hugely increased in Japan, the high turnover rate is a big issue. Can this also be evidenced with new data? How does the Japanese HR system, with its notorious reputation for unique people management methods, relate to the expats' reasons for staying in the long or short term?

Replication of research is adopted here with an interview-based qualitative method using the same research design as previous literature. The previous research focused on Chinese and Vietnamese self-initiated expatriates, who occupy the majority of expatriate positions in Japan. This study has a new target group of Thai expatriates, who have a relatively higher educational background than some other expatriates and are expected by the Japanese firms to stay over the long term.

Replication of the findings of the latest studies occurs in this research. The turnover rate is as high as other national expatiates, with similar reasons, related to the Japanese HR system. However, there are also different issues. The main reasons they give for not staying in the long-term are unhealthy work habits, followed by slower promotion and ambiguous work content/role. The Japanese HR system is a dehumanising mechanism leading to a stressful work environment, which is the most critical concern for them and the main reason they choose not to remain in the long term.

Past studies indicate an expectation gap between Japanese firms and expatriates, which is also found in this study. Additionally, an assumption gap between them about security under the HR system is also confirmed. Security means working healthily for expatriates while it means long-term employment for Japanese firms.

There is a huge amount of information and data stored in publicly available online databases that consist of large text files accessed by Boolean search techniques. It is widely held that less use is made of these databases than could or should be the case, and that one reason for this is that potential users find it difficult to identify which databases to search, to use the various command languages of the hosts and to construct the Boolean search statements required. This reasoning has stimulated a considerable amount of exploration and development work on the construction of search interfaces, to aid the inexperienced user to gain effective access to these databases. The aim of our paper is to review aspects of the design of such interfaces: to indicate the requirements that must be met if maximum aid is to be offered to the inexperienced searcher; to spell out the knowledge that must be incorporated in an interface if such aid is to be given; to describe some of the solutions that have been implemented in experimental and operational interfaces; and to discuss some of the problems encountered. The paper closes with an extensive bibliography of references relevant to online search aids, going well beyond the items explicitly mentioned in the text. An index to software appears after the bibliography at the end of the paper.

Teams focus on a common and valued goal, and effective teams are able to alter their behaviors in pursuit of this goal. When teams are viewed in the context of a dynamic environment, they must adapt to challenges in the environment in order to maintain team effectiveness. In this light, we describe various sources of team variation and how they combine with individual-level, team-level, and dynamical mechanisms for maintaining team effectiveness in a dynamic environment. The combination of these elements produces a systems view of team effectiveness. Our goals are to begin to define, both in words and in operational terms, team effectiveness from this perspective and to evaluate this definition in the context of team training using intelligent tutoring systems (team ITS). In addressing these goals, we present an example of real-time analysis of team effectiveness and some challenges for team ITS training based on a dynamical systems view of team effectiveness.

This chapter is devoted to fiscal policy theory and to how its evolution influenced the policy principles implemented from the end of the World War II to the present. It shows how the theoretical foundations evolved, from the Keynesian theory according to which public expenditure was conceived as an instrument to sustain aggregate demand and achieve full employment, to the present theoretical framework in which, following the intertemporal approach, it has been downgraded to an external shock. The public debt issue is examined with the aim of explaining why sound public finance represents a primary policy objective in the Eurozone.

The purpose of this paper is to propose a shift in emphasis from gender differences to gender similarities in the explanations of the findings of future gender in management research. The results from a study in a major Australian bank help build the case. Such a focus on gender similarities (FGS) hopefully will bring about positive organizational change that might stimulate an increase in women's representation in senior management in the future.

To make a case for the proposed FGS approach the paper uses results from a survey of 178 senior managers and interviews with 14 executives in one Australian bank. The paper draws on the masculine culture and organizational silence literatures to explain how women and men in senior management can have similar work experiences and hold similar views of their organizations.

The paper finds that male and female respondents held similarly unfavorable views of the organization's culture, but men felt constrained in raising concerns. Most executives would welcome a change of culture.

The research study in banking is included specifically to show how the proposed FGS approach works in gender in management research. A limitation of the study is the small interview sample. The finding on men's silence is particularly pertinent to the argument for organizational change that benefits the whole organization, not just women.

The FGS approach broadens the appeal of change for organizations. For example, by applying the FGS approach to the study in banking, the principal message for organizations would be that there is widespread dissatisfaction with the outdated command‐and control management style, extremely long hours, and lack of work‐life balance. Organizations are more likely to address findings of “widespread dissatisfaction” than of dissatisfaction in a section of the workforce (e.g. women).

The recognition that a shift in the approach to the study of gender in management is needed to stimulate organizational change that might increase women's representation in senior management. The study shows how men will also benefit from this shift in emphasis, because the explanations and recommendations emanating from future research using the FGS approach will give men a much needed voice to raise issues that are similar to those raised by their female colleagues.

This paper aims to review empirical research on the relationship between institutional ownership (IO) and board governance (85 studies).

Based on agency and upper echelons theory, the heterogeneous monitoring function of specific types and the nature of institutional investors on board composition, compensation and chief executive officer (CEO) characteristics will be focused.

The author found that most studies have referred to archival studies, analyzed the impact of board governance on IO, focused on CEO characteristics, neglected IO heterogeneity and advanced regression models to address endogeneity concerns. In line with the theoretical framework, the relationship between total IO and board governance is heterogeneous. However, specific types such as foreign, dedicated and pressure-resistant institutions represent active monitoring tools and push for increased board governance.

The author provided useful recommendations for future research from a content and methodological perspective, e.g. the need for analyzing the impact of IO on sustainable board governance and other characteristics of top management team members, e.g. the chief financial officer.

As many regulatory bodies implemented regulations to promote shareholder rights and board governance, this literature review highlights the connections of both corporate governance mechanisms. Managers should conduct a careful and timely investor analysis and change the composition and compensation of the board of directors in line with institutional investors’ preferences.

This analysis makes useful contributions to prior research by focusing on IO and board governance, whereas the author structured the heterogeneous variables and results within the structured literature review. The authors guides researchers, regulatory bodies and business practice in this corporate governance topic.

This paper aims to examine the status and implications of the Financial Accounting Standards Board (FASB) and International Accounting Standards Board’s (IASB) forthcoming standard on leases. The proposal arose from concern that many lease obligations are unrecorded on the balance sheet and that current accounting for lease transactions does not represent fully the economics of many lease transactions.

On September 20, 2012 and September 25, 2012, the Boards decided to account for some lease contracts using an approach similar to their proposed 2010 leases exposure draft (interest and depreciation) and to account for some leases using an approach that results in a straight-line lease expense. On May 13, 2013, the Boards decided to continue to account for some lease contracts on a straight-line basis, and others on an amortization basis separate from interest expense. Identification of the type of lease requires a two-step process at lease commencement, and all leases are recorded identically at inception. The subsequent measurement gives rise to differences. Some concerns are that an increase in assets and liabilities may result in debt covenant breaches that will require renegotiation and adjustment.

While understanding that many financial users, preparers and auditors favor retaining the current and long-standing leasing standards, the FASB and IASB should recognize many unexpected consequences of its new proposals, including the changing of many long-held financial ratios and the resultant violations of many bank loan covenants.

The only limitation is that this manuscript is not based on primary empirical data. There are no implications for the study’s purpose is an update of a proposed FASB/IASB standard, an analysis of the empirical impact studies that have been done, a questionning of whether a new standard is really needed or that the current standard is not being implemented properly, and guidance for the implementation at transition and on-going for the proposed standard. This study gives a reader a compact update, implications, ramifications and guidance for preparation of a new standard if it is passed.

The new rules will alter many key financial metrics that investors use to determine company valuations and credit agencies use to determine credit worthiness. Some items will improve, such as gross margin, cash flow from operations and earnings before interest and taxes. Reported interest coverage and return on assets will be lower under the new rules. Industries that make extensive use of operating leases such as transportation, banking, telecommunications, retail and real estate will be most affected.

In the best case scenario, the new standard would destroy approximately 190,000 US jobs. US gross domestic product (GDP) would be reduced by $27.5 billion annually. In the best case, the household earnings would be reduced by $7.8 billion annually. In the worst case, this decrease is $135.2 billion a year. The apparent liabilities of US publicly traded companies would increase by $1.5-$2 trillion, the equivalent gross state product of 20 states. Approximately $1.1 trillion of this would be attributable to balance sheet recognition of real estate operating leases, while the remainder would come from recognizing equipment and other leases as liabilities.

The value of this research is the unique analysis of the proposed lease standard, and in looking at why the previous models did not work or did they? Is it the current requirements that are wrong or their implemenation? The reader is given a detailed overview of the proposed standard, its economic and social impacts, an update of the proposed standard, what companies must do now to get ready for the transition and on-going requirements, and a discussion of the tremendous opposition to any proposed changes in the current lease requirements from what they are.

The purpose of this paper is to review issues of relevance to practitioners using group cognitive behavioural therapy (CBT) with women in secure settings.

The extant literature on CBT as applied to women in secure settings is reviewed to highlight best practice. Aspects of best practice are illustrated with examples from a women's medium secure service.

Obstacles include the characteristics of the patient group, treatment non compliance and an environment that accepts the primacy of security over treatment. Environmental and need factors amenable to intervention are highlighted in addition to CBT specific considerations that include the timing and intensiveness of treatment, content and delivery of therapy, treatment readiness and use of the group process. The use of a manualised CBT group treatment aid attempts to ensure treatment integrity is associated, and which is associated with treatment outcome. A focus on the social and environmental factors that attribute to the therapeutic milieu is vital to treatment generalisation, as is harnessing the therapeutic potential of the built environment. Finally, treatment evaluation imposes a structure that can facilitate progress in treatment.

There is comparatively little work on CBT group treatments for women in secure settings. Attempts to synthesise best practice initiatives in this area are helpful in guiding treatment developments.