The British Library Research and Development Report Information systems in UK agriculture presents the findings of a committee of fifteen agricultural scientists and information…
Abstract
The British Library Research and Development Report Information systems in UK agriculture presents the findings of a committee of fifteen agricultural scientists and information specialists, assisted by a research officer, who collaborated during the two‐year period 1976–8 to review the information system in agriculture in the UK.
In a survey of 132 UK agricultural web sites, more than 60 per cent mounted directorytype information like that found in printed directories of information sources, but this was…
Abstract
In a survey of 132 UK agricultural web sites, more than 60 per cent mounted directorytype information like that found in printed directories of information sources, but this was not always easily accessible. Information about people in organisations varied between the different categories of web site. Just under three‐quarters of all sites mounted some substantive content but the amount of content on sites was small. Documents were available on slightly more than half the sites, but other types of content were available on fewer sites. Few sites explained how to locate information on the site or stated the intended audience. Less than one‐third of sites had facilities to aid site navigation, but there were differences between the site categories for these features. Just over half the web sites displayed revision dates, but only about one‐third had been updated in the last three months.
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While working in a rural district library system, the question of planning library/information services to meet the needs of the population was always of foremost importance…
Abstract
While working in a rural district library system, the question of planning library/information services to meet the needs of the population was always of foremost importance. Community profiles of the region had been conducted continuously for ten years, and during the eleventh year it was decided to survey the entire area in a methodical way to search for the information needs of the population. The purpose of the study was to identify information needs in a specific rural area in Israel in order to design a plan for library/information provision to meet those needs. The study consisted of a literature search of relevant material on information needs in rural areas and less developed countries and a multi‐level field survey in one specific rural area of Israel.
At the Agricultural Extension and Rural Development Centre (AERDC) in the University of Reading, work has been in progress on a project entitled ‘A Review of Information Research…
Abstract
At the Agricultural Extension and Rural Development Centre (AERDC) in the University of Reading, work has been in progress on a project entitled ‘A Review of Information Research in Agriculture’. The project, which ran from October 1976 to September 1978, is one of a series of reviews of information research in selected sciences supported by the British Library Research and Development Department. Other reviews have been in the fields of physics, chemistry and biology.
Natural Law philosophy asserts that there are universally binding and universally evident principles that can be determined to guide the actions of persons. Moreover, many of…
Abstract
Natural Law philosophy asserts that there are universally binding and universally evident principles that can be determined to guide the actions of persons. Moreover, many of these principles have been enshrined in both statute and common law, thus ensuring their saliency for staff and institutions charged with palliative care. The authors examine the often emotive and politicized matter of (non-voluntary) euthanasia – acts or omissions made with the intent of causing or hastening death – with reference to Natural Law philosophy. This leads us to propose a number of important public policy remedies to ensure dignity in dying for the patient, and their associates.
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Essam Mahmoud and Gillian Rice
The importance of analytical techniques in international marketing is illustrated. An overview of related research is given. The question is asked, “Which way will research on the…
Abstract
The importance of analytical techniques in international marketing is illustrated. An overview of related research is given. The question is asked, “Which way will research on the subject go in the future?”
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Describes how closure of hospital long‐stay wards for the frailelderly and their replacement by care in the community has led to amismatch of skills and patients. Restrictive…
Abstract
Describes how closure of hospital long‐stay wards for the frail elderly and their replacement by care in the community has led to a mismatch of skills and patients. Restrictive practices within the medical profession, and rigid adherence to the existing referral system from general practitioner to hospital consultant can operate against the interests of patients in the community. Some means must be found to bring skilled medical care to patients in residential and nursing homes. If this cannot be achieved within existing NHS structures, local authorities and the private sector should consider appointing their own consultants to liaise with NHS personnel as necessary.
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Chao Ren, Hui Situ and Gillian Maree Vesty
This paper examines the ways in which Chinese university middle managers evaluate subordinate performance in response to the Chinese Double First-Class University Plan, a national…
Abstract
Purpose
This paper examines the ways in which Chinese university middle managers evaluate subordinate performance in response to the Chinese Double First-Class University Plan, a national project that ranks the performance of universities. In exploring compromise arrangements, the hybridised valuing activity of middle managers is found to be shaped by emergent and extant macro-foundations.
Design/methodology/approach
The qualitative data from 49 semi-structured interviews at five Chinese public universities were conducted. Drawing on macro-foundational studies and the sociology of worth (SW) theory, the analysis helps to identify socially shared patterns of actions and outcomes.
Findings
The findings elucidate the interplay between diverse economic, social, political and institutional values and the compromise-making by middle managers. The authors find that contextual factors restrict Chinese academic middle managers' autonomy, preventing workable compromise. Through the selective adoption of international and local management practices, compromise has evolved into a private differential treaty at the operational level.
Originality/value
A nuanced explanation reveals how the macro-foundations of Chinese society influence middle managers who engage with accounting when facilitating compromise. This study helps outsiders better understand the complex convergence and divergence of performance evaluative practices in Chinese universities against the backdrop of global market-based forces and the moral dimensions of organisational life. The findings have wider implications for the Chinese government in navigating institutional steps and developing supportive policies to enable middle managers to advance productive but also sustainable compromise.
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The aim of this paper is to research the practice of knowledge management (KM) in not-for-profit (NFP), small and medium enterprises (SMEs) to identify gaps in the current body of…
Abstract
Purpose
The aim of this paper is to research the practice of knowledge management (KM) in not-for-profit (NFP), small and medium enterprises (SMEs) to identify gaps in the current body of knowledge. Previous work has been conducted in small, medium and large enterprises; however, NFP SMEs have been underexamined. Given the prevalence of NFP, SMEs’ further research is warranted.
Design/methodology/approach
Using a case study methodology, this research advances previous KM work (Hume and Hume, 2008). Based on previous work in SMEs, KM and the application to NFP organizations, this work offers a set of propositions related to strategic development of KM in NFP organizations with multiple data sources across hierarchical levels sought and analyzed within each of the case studies. This process provided data variation. Collection continued until theoretical saturation was achieved. The paper supports analysis with the use of Leximancer 3.0 and offers a unique approach to qualitative research using textual and narrative analysis.
Findings
This paper explores the definition of knowledge, the importance of knowledge planning, capture and diffusion and offers development in NFP SMEs. The paper concludes by introducing the link between KM and internal marketing to address the importance of cultural and social issues of “me” which are central to knowledge capture, renewal and sustainable KM in NFP organizations. The paper introduces socialization strategies and informal knowledge capture specific to the transient, volunteer and permanent employee mix in NFP organizations and introduces the notion of understanding the significance of social mission to employees and volunteers in the embodiment of KM.
Research limitations/implications
This study has aimed to access all empirical articles in the field of KM in SMEs. To ensure the consideration of the advancement in wireless, mobile computing technology and smartphones as KM support, articles from 2005 onwards were primarily sought. This search restriction has limited the role of earlier works in the research. It is arguable that the sample cases may not offer a comprehensive coverage of all NFP firms, with the qualitative approach further limiting the generalization of the findings.
Originality/value
To the best of the authors’ knowledge, KM has been applied specifically in very few NFP SME firms, with scant exploration of the constructs of socialization, social mission and informal knowledge structure in NFP considered or previously published in academic journals.
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Lan Anh Nguyen, Gillian Vesty, Michael Kend, Quan Nguyen and Brendan O'Connell
The purpose of this paper is to understand the institutionally driven changes impacting organizational accounting manipulation in Vietnam’s emerging transitional economy…
Abstract
Purpose
The purpose of this paper is to understand the institutionally driven changes impacting organizational accounting manipulation in Vietnam’s emerging transitional economy. Specifically, this study explore how Vietnamese accountants and regulators explain questionable accounting transactions and their rationalization for those practices, especially during the period of accounting system transition from Vietnamese accounting standards to International Financial Reporting Standards (IFRS).
Design/methodology/approach
The study uses interview-based methods involving 22 Vietnamese accountants, financial managers, audit partners and regulators.
Findings
This study have found dysfunctional approaches to revenue and expense recognition underpinned by institutional theory. At play is a combination of opportunities relating to weak accounting standards and organizational controls; management pressure; and a desire to avoid unwanted scrutiny from Vietnamese regulators.
Research limitations/implications
This study does not include the views of non-financial managers or other accounting users. Future research could focus more on the perceptions of these other stakeholder groups.
Practical implications
Accounting manipulation can be collusive, therefore, regulators should have a stricter view and broader examination in the monitoring process.
Originality/value
This study examine accounting manipulation through the lens of New Institutional Sociology and also share the views of the accountants and regulators. This study argue that weak accounting standards are not the only factors contributing to accounting manipulation. When evaluating the existence of accounting manipulation, this paper find a combination of factors including: opportunities for manipulation, pressure from management and the rationale behind the conduct. These factors should be interpreted in context.