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Article
Publication date: 18 January 2016

Katja Müller, Hato Schmeiser and Joël Wagner

The purpose of this paper paper is to study effective measures in dealing with the phenomenon of insurance claims’ fraud. In fact, fraud is one of the major industry concerns. It…

773

Abstract

Purpose

The purpose of this paper paper is to study effective measures in dealing with the phenomenon of insurance claims’ fraud. In fact, fraud is one of the major industry concerns. It occurs in all classes of insurance and accounts for a substantial portion of indemnity payments each year.

Design/methodology/approach

This paper develops a model framework based on a costly state verification setting in which – while policyholders observe the amount of loss privately – the insurance company can decide to audit incoming claims at some cost. The aim is to derive optimal auditing strategies from the insurance company’s perspective while maintaining contract attractiveness to policyholders willing to adhere to the insurance relationship. The possibility for each stakeholder to adapt its behavioral strategy over the course of several periods is taken into account. Using a numerical approach based on Monte Carlo simulations, the impact of different parameterizations on the optimal auditing range by means of a sensitivity analysis is illustrated and analyzed.

Findings

The central outcome of the model is an auditing range which selects those claims which should be subject to verification.

Practical implications

This paper comes to the conclusion that, given some constant cost per audit, it is optimal to verify the accuracy of claims from the mid-value segment. Furthermore, it can be shown that while the option to adapt one’s strategy might be favorable from the insurance company perspective, it has a negative impact on the policyholders’ position. This disproves the common belief that adapting the defrauding strategy with the help of signals from service providers would be advantageous.

Originality/value

This paper extends the stand of literature on costly state verification and gives indications for optimal auditing strategies in industry practice.

Details

The Journal of Risk Finance, vol. 17 no. 1
Type: Research Article
ISSN: 1526-5943

Keywords

Available. Content available
Article
Publication date: 1 July 2006

Clive Nancarrow

239

Abstract

Details

Qualitative Market Research: An International Journal, vol. 9 no. 3
Type: Research Article
ISSN: 1352-2752

Available. Open Access. Open Access
Article
Publication date: 25 November 2024

Katja Zajc Kejžar and Tina Golob Šušteršič

This paper aims to study the decision of multinational enterprises (MNEs) whether to employ a host-country (HCN) or a parent-country national (PCN) manager in their subsidiaries…

272

Abstract

Purpose

This paper aims to study the decision of multinational enterprises (MNEs) whether to employ a host-country (HCN) or a parent-country national (PCN) manager in their subsidiaries, focusing on the role of host market contestability.

Design/methodology/approach

We develop an empirical model for the probability of appointing a PCN manager in the population of all foreign-owned firms registered in Slovenia over a nine-year period. We combine four different micro databases: a matched employer–employee database, firm-level inward FDI data, firm-level outward FDI data and firm-level financial data, and apply a heteroskedastic probit model, a random effects probit estimator and a fixed effects panel data estimator. The final, fully merged database contains on average of about 28,000 firms per year.

Findings

We find that the propensity to appoint a PCN manager is higher in subsidiaries that compete with less-productive local rival firms in tacit knowledge-intensive industries with lower competition. The results also suggest that the likelihood of employing expatriates is higher in larger, younger and more export-oriented subsidiaries in less distant locations. In addition, cultural distance between the investing and host countries has been found to be more relevant than physical distance and to account for much of the differences between investors from different regions.

Originality/value

An important advantage of our paper is that we use comprehensive firm-level data on the entire population of firms operating in a host country, including both domestic and foreign-owned firms. This allows us to introduce a wide range of host-country market structure and local rival firm characteristics into our empirical model of the expatriation decision, which have not been previously tested. Additionally, we account for MNE heterogeneity in terms of investor origin, while controlling for investor country characteristics such as cultural, institutional and geographical distance from the host country.

Details

Cross Cultural & Strategic Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5794

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Article
Publication date: 29 March 2013

Katja Maria Hydle and Karl Joachim Breunig

The purpose of this paper is to contribute to the understanding of how practices creating knowing can be enabled in project work.

578

Abstract

Purpose

The purpose of this paper is to contribute to the understanding of how practices creating knowing can be enabled in project work.

Design/methodology/approach

The study is based on an exploratory, in‐depth case study of an international professional service firm (IPSF) and local and transnational project work to deliver services. Project work is investigated through a practice approach.

Findings

In transnational project work, three knowing practices are identified – networking, doing, and sorting – and three practices of creating new knowing – finding, learning, and probing.

Research limitations/implications

Although only one organization was studied, the research presented shows that knowledge creation and project work benefit from a practice perspective to highlight the enacted aspects of knowing and new knowing.

Practical implications

The findings show that different project phases enable the necessary knowing and/or new knowing practices through a differentiated focus on social interaction and contacts on the one hand and the use of materials, documents, systems and infrastructure on the other.

Originality/value

The paper extends earlier research and shows that practices of knowing involve more than doing and practices of creating knowing involve more than learning. A conceptual understanding of knowing‐who, knowing‐how, and knowing‐what is developed to identify the knowing and new knowing while appreciating their interrelations. Further, the paper shows how the project phases and the practices can be better enabled through a differentiated focus on the social and the material use.

Details

International Journal of Managing Projects in Business, vol. 6 no. 2
Type: Research Article
ISSN: 1753-8378

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Article
Publication date: 10 August 2015

Katja Thillmann, Anabel Bach, Sebastian Wurster and Felicitas Thiel

In Germany up until now, there has been very little research on staff development in schools. The purpose of this paper is to comprehensively assess school-based staff development…

594

Abstract

Purpose

In Germany up until now, there has been very little research on staff development in schools. The purpose of this paper is to comprehensively assess school-based staff development and to describe the interplay between different instruments of staff development (e.g. classroom observations, development discussions) at the school level.

Design/methodology/approach

Considering that different constellations of organizational management tools may be differentially effective in different contexts (see Mintzberg, 1983/1992), an approach that takes a combination of different staff development instruments into account was chosen. Data were gathered from principals of primary and secondary schools in two federal states of Germany. Using regression, cluster analysis, and analysis of variance, the authors examined different instruments and patterns of staff development used in everyday school practice and determined how these affected the professional development of teachers.

Findings

Five staff development patterns could be identified. With regard to the extent of professional development activities of teachers, these patterns have been proven to have a different impact. Furthermore, the use of the different staff development patterns seems to be heavily dependent on the type of school.

Research limitations/implications

Further research would be needed that examines if the three most relevant staff development patterns identified in this study can also be proven to be effective with regard to somewhat “harder” criteria than the extent of professional development activities of teachers. Such criteria could be teachers’ teaching skills or even student achievement.

Originality/value

The current study is the first to examine staff development in German schools systematically. The results provide some good leads for further studies in this area.

Details

International Journal of Educational Management, vol. 29 no. 6
Type: Research Article
ISSN: 0951-354X

Keywords

Available. Content available

Abstract

Details

Journal of Accounting & Organizational Change, vol. 19 no. 4
Type: Research Article
ISSN: 1832-5912

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Book part
Publication date: 23 October 2008

Fritz Schütze

It is almost unbelievable that it is already 11 years ago that our most beloved friend and teacher Anselm Strauss died. In 1999 we had a conference in Magdeburg, Germany, where we…

Abstract

It is almost unbelievable that it is already 11 years ago that our most beloved friend and teacher Anselm Strauss died. In 1999 we had a conference in Magdeburg, Germany, where we tried to commemorate his very personal and creative way of doing sociological research and of teaching sociology that established an almost miraculous bridge to the minds of German and other European social scientists even though Anselm Strauss was very American. He was American in the best sense of using and encouraging creative freedom of expression, of showing witty nonconventionality, of relating in an egalitarian way to his interaction partners, of being empathically cooperative and practical in his thinking and in his personal relationships with his European students and colleagues. Today, instead, I would like to talk a little bit about his longer lasting impact on German-speaking social sciences and on other European social sciences as far as I have insight into them.

Details

Studies in Symbolic Interaction
Type: Book
ISBN: 978-1-84855-127-5

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Article
Publication date: 22 June 2010

Jana Besser, Martha Larson and Katja Hofmann

This research aims to identify users' goals and strategies when searching for podcasts and their impact on the design of podcast retrieval technology. In particular, the paper…

1876

Abstract

Purpose

This research aims to identify users' goals and strategies when searching for podcasts and their impact on the design of podcast retrieval technology. In particular, the paper seeks to explore the potential to address user goals with indexing based on podcast metadata and automatic speech recognition (ASR) transcripts.

Design/methodology/approach

The paper conducted a user study to obtain an overview of podcast search behaviour and goals, using a multi‐method approach of an online survey, a diary study, and contextual interviews. In a subsequent podcast retrieval experiment, the paper investigated the retrieval performance of the two choices of indexing features for search goals identified during the study.

Findings

The paper found that study participants used a variety of search strategies, partially influenced by available tools and their perceptions of these tools. Furthermore the experimental results revealed that retrieval using ASR transcripts performed significantly better than metadata‐based searching. However, a detailed result analysis suggested that the efficacy of the indexing methods was search‐goal dependent.

Research limitations/implications

The research constitutes a step towards a future framework for investigating user needs and addressing them in an experimental set‐up. It was primarily qualitative and exploratory in nature.

Practical implications

Podcast search engines require evidence about suitable indexing methods in order to make an informed decision concerning whether it is worth the resources to generate speech recognition transcripts.

Originality/value

Systematic studies of podcast searching have not previously been reported. Investigations of this kind hold the potential to optimise podcast retrieval in the long term.

Details

Online Information Review, vol. 34 no. 3
Type: Research Article
ISSN: 1468-4527

Keywords

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Article
Publication date: 4 April 2023

Hafizah Omar Zaki, Dahlia Fernandez, Omkar Dastane, Aini Aman and Soliha Sanusi

This study unravels the intellectual structure of virtual reality (VR) in digital marketing (DM) research, identifies core research gaps and presents future research avenues. The…

1866

Abstract

Purpose

This study unravels the intellectual structure of virtual reality (VR) in digital marketing (DM) research, identifies core research gaps and presents future research avenues. The study also conducts a performance analysis of publications in the field and identifies the most important stakeholders of the stated topic.

Design/methodology/approach

The Web of Science database was used to retrieve the publications that were relevant to the topic between 2012 and 2022. Biblioshiny, a shiny app for the Bibliometrix R package, is used to conduct a bibliometric analysis by decoding the results into several visual representations.

Findings

This report includes the most prolific contributors, keyword analysis results, productive nations, authors and connections, as well as the most often cited publications on VR in DM. In DM research, numerous perspectives on VR were looked at, explored and revealed.

Practical implications

The findings provide a new perspective and understanding of the issue for researchers in order to improve their research insights in the field. This study will also benefit marketing practitioners in ensuring the sustainability and innovativeness of technology used to run their DM campaigns.

Originality/value

This research provides the first bibliometric analysis of the citation works and productivity in the field of VR in DM using Biblioshiny, identifies core research gaps and provides future research agenda which can be useful to advance the research understanding in this context.

Details

Marketing Intelligence & Planning, vol. 41 no. 4
Type: Research Article
ISSN: 0263-4503

Keywords

Available. Content available
Article
Publication date: 19 January 2023

Janine Burghardt and Klaus Möller

This study examines the relationship between the use of management controls and the perception of meaningful work. Meaningful work is an important driver of individual performance…

9689

Abstract

Purpose

This study examines the relationship between the use of management controls and the perception of meaningful work. Meaningful work is an important driver of individual performance of managers, and employees and can be enabled by sufficient use of management controls. The purpose of this paper is to address this issue.

Design/methodology/approach

Based on bibliometric analyses and a structured literature review of academic research studies from the organizational, management and accounting literature, the authors develop a conceptual model of the relationship between the use of management controls and the perception of meaningful work.

Findings

First, the authors propose that the use of formal management controls in a system (i.e. the levers of the control framework) is more powerful than using unrelated formal controls only. Second, they suggest that the interaction of a formal control system together with informal controls working as a control package can even stretch the perception of meaningful work. Third, they argue that the intensity of the control use matters to enhance the perception of meaningful work (inverted u-shaped relationship).

Originality/value

This study presents the first conceptual model of the relationship between the use of management controls and the perception of meaningful work. It provides valuable implications for practice and future research in the field of performance management.

Details

Journal of Accounting Literature, vol. 45 no. 2
Type: Research Article
ISSN: 0737-4607

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