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Article
Publication date: 2 May 2017

Si Jie Lim, Gregory White, Alina Lee and Yuni Yuningsih

This paper aims to measure mean voluntary intellectual capital disclosure (ICD) quality score for a sample of Australian Stock Exchange-listed biotechnology firms in the 2003…

1325

Abstract

Purpose

This paper aims to measure mean voluntary intellectual capital disclosure (ICD) quality score for a sample of Australian Stock Exchange-listed biotechnology firms in the 2003, 2006 and 2010 reporting periods. The aim was to use data for the same companies over the whole period to discover whether the quality of voluntary reporting practice was improving over time, measuring lagged-mean ICD quality score against possible determinants of management disclosure practice.

Design/methodology/approach

Mean ICD quality score, and associated frequency data, was measured against possible determinants of managers’ disclosure practice. The dependent variable was an 18-item classification of ICD based on Sveiby’s Intangible Assets Monitor (Sveiby, 1997). Data collected from S&P Capital IQ database were used to compare ICD disclosure quality with possible drivers: competition (capital intensity); performance (profit and market returns); monitoring (audit firm and ownership); and control variables (revenue and leverage).

Findings

Mean voluntary disclosures of internal capital and external capital lower the quality over time using paired sample t-test comparison against 2003 as a base year. The lowest quality disclosure was about human capital, and the highest quality was about internal capital. Individual disclosure items within internal, external and human capital classification showed that internal capital items (intellectual property, corporate culture, management processes and financial relations) and external capital item (customers) were the significant contributors. Investigation of drivers using Spearman’s correlation against lagged ICD data showed that performance (relative market returns) and monitoring (ownership diffusion) were significant drivers of voluntary ICD, both in expected and unexpected ways.

Originality/value

Voluntary ICD quality and quantity are rarely measured in the same paper. The findings are unique and interesting especially for innovative Australian R&D firms when compared to recent findings for a larger sample of French companies.

Details

Accounting Research Journal, vol. 30 no. 01
Type: Research Article
ISSN: 1030-9616

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Case study
Publication date: 20 January 2017

Gregory White, Jeff Borden and Scott T. Whitaker

Jim Reynolds Jr. founded Loop Capital in 1997 as an investment bank specializing in bond sales for municipalities. Ten years later, with thirteen offices and almost 100 employees…

Abstract

Jim Reynolds Jr. founded Loop Capital in 1997 as an investment bank specializing in bond sales for municipalities. Ten years later, with thirteen offices and almost 100 employees, Loop Capital was a national company and had brokered more than $800 billion of underwritings in equity, tax-exempt, and taxable fixed income markets. In the process of building its municipal finance and equity trading businesses, Loop Capital had developed close relationships with a number of government officials, large institutional money managers, and corporate executives. These customers began asking Loop Capital for help with other financial services, leading the firm to build corporate finance, tax-exempt, and taxable fixed-income platforms so it could offer a wider array of investment services. Municipal and corporate finance as well as equity, taxable, and tax-exempt trading were generating positive cash flow. In a field where failures were frequent, Loop Capital was thriving, and Reynolds saw great but untapped potential in the company's future. Over the past several years, Loop Capital had served as financial advisor to several municipalities that wanted to lease or sell public assets such as airports, toll roads, and seaports. Now he confronted several intriguing questions: Should he launch a $700 million infrastructure fund to invest in the types of deals the firm had helped structure? Did it make sense to invest in order to staff, market, and support the start-up of this new fund? If the fund was launched, should Loop Capital commit to the 1% investment likely to be required as the fund's general partner?

Learn how to start a new financial services firm/investment bank venture Learn how an investment banking firm becomes successful at doing a few things well Assess risks of expanding into a new line of business with a different business model Examine differences between investment banking and fund management, and between high-growth entrepreneurship and lifestyle entrepreneurship Examine the significance, if any, of being a minority entrepreneur

Details

Kellogg School of Management Cases, vol. no.
Type: Case Study
ISSN: 2474-6568
Published by: Kellogg School of Management

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Article
Publication date: 1 September 1996

Gordon Clanton

In this paper, I sum up more than 20 years of research and reflection on jealousy. A chronological account of this work is followed by a thematic summary of the findings and some…

806

Abstract

In this paper, I sum up more than 20 years of research and reflection on jealousy. A chronological account of this work is followed by a thematic summary of the findings and some discussion of the relationship between sociology and psychology. Sociological analysis shows that jealousy and other emotions are shaped by social situations, social processes, and social forces. Micro‐sociology reveals that jealousy is learned. Jealousy reflects the life experience of the individual. Meso‐sociology reveals that jealousy is socially useful, indeed, indispensable to social order. Jealousy reflects the institution of marriage and the prohibition of adultery. Macro‐sociology reveals that jealousy is shaped by society and culture. Jealousy reflects the history and the values of a people—and the relevant values vary from time to time and place to place. In the United States, for example, a new and more negative view of jealousy emerged after about 1970 as a result of the sexual revolution and the women's movement.

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International Journal of Sociology and Social Policy, vol. 16 no. 9/10
Type: Research Article
ISSN: 0144-333X

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Book part
Publication date: 30 October 2024

Conor L. Scott and Melinda M. Mangin

In recent decades, school discipline has become increasingly characterized by zero-tolerance policies that mandate predetermined punitive consequences for specific offenses…

Abstract

In recent decades, school discipline has become increasingly characterized by zero-tolerance policies that mandate predetermined punitive consequences for specific offenses. Zero-tolerance policies have not been shown to improve student behavioral outcomes or school climate. Further, these disciplinary policies are applied unevenly across schools and student populations. Despite the well-documented research base that demonstrates that these practices are ineffective, they remain commonplace in K-12 school across the United States. Transformative and culturally responsive educational leadership requires school leaders to examine the historical, societal, and institutional factors that contribute to the racial-discipline gap within their particular schools. This process requires committing to leading for racial justice, self-reflexive practice, and having the courage to boldly name and dismantle practices that do not create equitable outcomes for students on the margins. Drawing on tenets of Critical Race Theory and Culturally Responsive School Leadership to situate the history and proliferation of harmful disciplinary practices, this chapter discusses how critically reflexive school leaders can mobilize restorative practices to dismantle the systems, structures, and practices that reproduce inequities in schools. The chapter provides aspiring and practicing school leaders with the knowledge needed to reform existing school discipline policies and implement practices that support racial justice.

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Article
Publication date: 1 April 1997

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/01604959710164368. When citing the…

42858

Abstract

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/01604959710164368. When citing the article, please cite: Gary W. White, Gregory A. Crawford, (1997), “Developing an electronic information resources collection development policy”, Collection Building, Vol. 16 Iss: 2, pp. 53 - 57.

Details

Asian Libraries, vol. 6 no. 1/2
Type: Research Article
ISSN: 1017-6748

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Article
Publication date: 10 May 2011

Anne Gregory

The purpose of this paper is to provide a status report on the development of the public relations profession in the UK in the first decade of the twenty‐first century. This is…

2344

Abstract

Purpose

The purpose of this paper is to provide a status report on the development of the public relations profession in the UK in the first decade of the twenty‐first century. This is the most comprehensive review to date and its aim is to provide a definitive overview of developments and trends in the UK and the issues it faces.

Design/methodology/approach

A review of three major surveys of the public relations profession taken at three points in the first decade of the twenty‐first century, along with six other reference reports, supplemented by appropriate literature.

Findings

The report provides a perspective on the profession as a whole, the work and demographics of professionals and CEO views on the profession and the issues and opportunities facing it.

Research limitations/implications

The main three research studies are based mainly on membership of the professional body in the UK and therefore could have a potential bias. The four research studies which includes CEO interviews have limited numbers of participants and two studies are based on National Health Service CEOs only so the results may not be entirely representative.

Practical implications

The uses of this study are fourfold: first, the UK public relations profession is second in size to the USA and worth investigating in its own right. Second, the study will allow comparison with other benchmark investigations in other countries. Third, the study will identify the state, issues, trends and challenges of the profession in the UK and help those studying the practice into setting a research agenda which will help the profession practically and generate opportunities for theory building and testing. Fourth, it will inform curriculum content for those designing study programmes in public relations and corporate communication.

Originality/value

The findings presented here provide the most comprehensive study of the UK profession's development over the first decade of the twenty‐first century to date.

Details

Corporate Communications: An International Journal, vol. 16 no. 2
Type: Research Article
ISSN: 1356-3289

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Book part
Publication date: 12 November 2018

Amanda Washington Lockett and Marybeth Gasman

This chapter focuses on the presence and accomplishments of Black women across the leadership spectrum within the context of historically Black colleges and universities.

Abstract

This chapter focuses on the presence and accomplishments of Black women across the leadership spectrum within the context of historically Black colleges and universities.

Details

Underserved Populations at Historically Black Colleges and Universities
Type: Book
ISBN: 978-1-78754-841-1

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Article
Publication date: 1 November 1998

Gregory K. White and Barbara J. Manning

This paper reports the results of a recent online survey of consumer attitudes toward selected US online storefronts marketing barbecue sauce, cheese, olive oil, and potato chips…

1228

Abstract

This paper reports the results of a recent online survey of consumer attitudes toward selected US online storefronts marketing barbecue sauce, cheese, olive oil, and potato chips as well as international companies marketing an assortment of specialty food products. It describes the relationship between consumer attitudes toward a commercial WWW site and likelihood of purchase as well as demographic factors which are related to online purchasing behavior of food and drink products.

Details

British Food Journal, vol. 100 no. 9
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 1 March 1998

Gregory K. White and Barbara J. Manning

This paper reports the results of a recent online survey of consumer attitudes toward selected US online storefronts marketing barbecue sauce, cheese, olive oil, and potato chips…

1838

Abstract

This paper reports the results of a recent online survey of consumer attitudes toward selected US online storefronts marketing barbecue sauce, cheese, olive oil, and potato chips as well as international companies marketing an assortment of specialty food products. It describes the relationship between consumer attitudes toward a commercial WWW site and likelihood of purchase as well as demographic factors which are related to online purchasing behavior of food and drink products.

Details

Internet Research, vol. 8 no. 1
Type: Research Article
ISSN: 1066-2243

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Article
Publication date: 1 October 1997

Gregory K. White

Examines US consumers’ reactions to 20 domestic and international Internet sites marketing specialty food products. Analyses respondents’ ratings of site characteristics and use…

4704

Abstract

Examines US consumers’ reactions to 20 domestic and international Internet sites marketing specialty food products. Analyses respondents’ ratings of site characteristics and use of descriptive adjectives and determines that international sites were viewed significantly lower than domestic sites on virtually all measures. Those differences were correlated with a lower likelihood of purchase. Determines that international companies hoping to market their products to US customers via the Internet should expect to have online consumers apply a more stringent standard of site design and quality. However, those companies which meet these standards can expect to be competitive with US companies. Outlines recommendations for international companies.

Details

International Marketing Review, vol. 14 no. 5
Type: Research Article
ISSN: 0265-1335

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