Janet Davey, Lily Schneider and Howard Davey
The purpose of this paper is to examine the nature and extent of intellectual and marketing capital disclosure among fashion companies, specifically to compare intellectual…
Abstract
Purpose
The purpose of this paper is to examine the nature and extent of intellectual and marketing capital disclosure among fashion companies, specifically to compare intellectual capital (IC) disclosure between European and North American fashion companies as well as between fashion industry sectors.
Design/methodology/approach
A coding framework proposed by Guthrie and Petty and adapted by Shareef and Davey was further developed for the fashion context and the top 15 European companies and the top 15 North American companies with accessible 2005 annual reports were analysed.
Findings
The voluntary annual report disclosures confirmed brands as highly valuable capital assets, central to competitiveness and differentiation in this industry. Fashion firm disclosures also reflected organisational change processes and philosophies in several cases. However it is concluded that fashion companies do not value the role of the consumer in the brand value dynamic, customer satisfaction, nor customer loyalty as intellectual capital assets.
Research limitations/implications
The limitations include the subjectivity of the coding process and because many fashion houses remain in private ownership.
Practical implications
Many items of IC are marketing related, however the disclosure of marketing capital and the implications for value adding potential needs better understanding. Traditional accounting practices only partially recognise the value of an organisation's intellectual capital and therefore, the organisation's ability to generate wealth in the future is poorly represented.
Originality/value
The findings contribute to the IC disclosure literature in a fresh and unique way by analysing the fashion industry for the first time.
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Lily Lee, Susanne Montgomery, Thelma Gamboa-Maldonado, Anna Nelson and Juan Carlos Belliard
The purpose of this paper is to assess perceptions of organizational readiness to integrate clinic-based community health workers (cCHWs) between traditional CHWs and potential…
Abstract
Purpose
The purpose of this paper is to assess perceptions of organizational readiness to integrate clinic-based community health workers (cCHWs) between traditional CHWs and potential cCHW employers and their staff in order to inform training and implementation models.
Design/methodology/approach
A cross-sectional mixed-methods approach evaluated readiness to change perceptions of traditional CHWs and potential employers and their staff. Quantitative methods included a printed survey for CHWs and online surveys in Qualtrics for employers/staff. Data were analyzed using SPSS software. Qualitative data were collected via focus groups and key informant interviews. Data were analyzed with NVIVO 11 Plus software.
Findings
CHWs and employers and staff were statistically different in their perceptions on appropriateness, management support and change efficacy (p<0.0001, 0.0134 and 0.0020, respectively). Yet, their differences lay within the general range of agreement for cCHW integration (4=somewhat agree to 6=strongly agree). Three themes emerged from the interviews which provided greater insight into their differences and commonalities: perspectives on patient-centered care, organizational systems and scope of practice, and training, experiences and expectations.
Originality/value
Community health workers serve to fill the gaps in the social and health care systems. They are an innovation as an emerging workforce in health care settings. Health care organizations need to learn how to integrate paraprofessionals such as cCHWs. Understanding readiness to adopt the integration of cCHWs into clinical settings will help prepare systems through trainings and adapting organizational processes that help build capacity for successful and sustainable integration.
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Simona Giorgi, Margaret E. Guider and Jean M. Bartunek
We discuss a recent effort of institutional resistance in the context of the 2008–2011 Apostolic Visitation of U.S. women religious motivated by Vatican concerns about perceived…
Abstract
We discuss a recent effort of institutional resistance in the context of the 2008–2011 Apostolic Visitation of U.S. women religious motivated by Vatican concerns about perceived secularism and potential lack of fidelity among Catholic sisters. We examined the process of and women’s responses to the Visitation to shed light on the institutional work associated with productive resistance and the role of identity and emotions in transforming institutions.
At a time when the male leadership can be blamed for leading the church to a state of crisis – a time when the voices of women are needed more than ever – even the modest roles accorded to female clerics have come under attack. The specific reasons for the investigation are unclear (or, more probably, not public), but the suspicion, clearly, can be put in the crassest terms: too many American nuns have gone off the reservation.
– Lisa Miller, Female Troubles, Newsweek, May 27, 2010
At a time when the male leadership can be blamed for leading the church to a state of crisis – a time when the voices of women are needed more than ever – even the modest roles accorded to female clerics have come under attack. The specific reasons for the investigation are unclear (or, more probably, not public), but the suspicion, clearly, can be put in the crassest terms: too many American nuns have gone off the reservation.
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Social movements experience periods of intense activity and periods of abeyance, when collective action is very weak because of an inhospitable political climate. Non-democracies…
Abstract
Social movements experience periods of intense activity and periods of abeyance, when collective action is very weak because of an inhospitable political climate. Non-democracies are extreme cases of hostile political environments for social movements. Drawing on a case study of the women’s movement in Franco’s Spain (mid-1930s to 1975) based on an analysis of published documents and 17 interviews, this paper argues that some non-democracies force social movements that existed prior to dictatorships into a period of abeyance and shape collective organizing in terms of location, goals, and repertoire of activities. Some social movements under prolonged non-democratic rule manage to link and transmit the aims, repertoire of activities, and collective identity of pre-dictatorship activists to those of post-dictatorship activists. This occurs mainly through cultural activities.
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Financial liberalization is assumed to be the integration of a country's local financial system with international financial markets and institutions. This integration usually…
Abstract
Financial liberalization is assumed to be the integration of a country's local financial system with international financial markets and institutions. This integration usually requires that governments liberalize the domestic financial sector and the capital account. Financial sectors were liberalized in most of the developing countries in Asia, Africa, and Latin America within the early 1990s. Among these countries, emerging economies are those who promise huge potential for growth but also pose significant political, monetary, and social risks. Brazil and India are often compared among the major emerging economies. Despite these general similarities between them, there are notable differences in various aspects of opening the balance of payments capital account in both countries. In this chapter, we have tried to analyze the long-run as well as short-run relationship between quarterly growth rate of GDP with the stock market, real market, and money market macroeconomic variables in India and Brazil during the period from the first quarter of 1996–1997 to the second quarter of 2018–2019. To estimate the cointegration relationship between growth rate of GDP and its determinants, we employ the bounds testing procedure (modified-ARDL) developed by Pesaran, Shin, and Smith (2001, Journal of Applied Econometrics, 16(3), 289–326). According to our results, stock market plays a positive role in long-term growth in India. Although during the beginning period of the neoliberal reforms, India faced strong domestic political opposition, our study shows that liberalizing the financial market has been fruitful for long-term growth. Our results in case of Brazil show that inflation has a negative and significant impact on long-run growth rate of GDP. The results further show that the share of gross fixed capital formation in GDP in Brazil has a positive and significant long-run relation with the growth rate of GDP. The empirical results further indicate that just like India, liberalization of the financial market and allowing foreign capital inflows have been beneficial for the economy of Brazil in the long run.
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Abstract
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TO say that the Twenty‐fourth S.B.A.C. Show was an unqualified success is perhaps to gild the lily. True there were disappointments— the delay which kept the TSR‐2 on the ground…
Abstract
TO say that the Twenty‐fourth S.B.A.C. Show was an unqualified success is perhaps to gild the lily. True there were disappointments— the delay which kept the TSR‐2 on the ground until well after the Show being one—but on the whole the British industry was well pleased with Farnborough week and if future sales could be related to the number of visitors then the order books would be full for many years to come. The total attendance at the Show was well over 400,000—this figure including just under 300,000 members of the public who paid to enter on the last three days of the Show. Those who argued in favour of allowing a two‐year interval between the 1962 Show and this one seem to be fully vindicated, for these attendance figures are an all‐time record. This augurs well for the future for it would appear that potential customers from overseas are still anxious to attend the Farnborough Show, while the public attendance figures indicate that Britain is still air‐minded to a very healthy degree. It is difficult to pick out any one feature or even one aircraft as being really outstanding at Farnborough, but certainly the range of rear‐engined civil jets (HS. 125, BAC One‐Eleven, Trident and VCIQ) served as a re‐minder that British aeronautical engineering prowess is without parallel, while the number of rotorcraft to be seen in the flying display empha‐sized the growing importance of the helicopter in both civil and military operations. As far as the value of Farnborough is concerned, it is certainly a most useful shop window for British aerospace products, and if few new orders are actually received at Farnborough, a very large number are announced— as our ’Orders and Contracts' column on page 332 bears witness. It is not possible to cover every exhibit displayed at the Farnborough Show but the following report describes a wide cross‐section beginning with the exhibits of the major airframe and engine companies.
Ralph Adler, Mansi Mansi and Rakesh Pandey
The purpose of this paper is to explore the biodiversity and threatened species reporting of the top 150 Fortune Global companies. The paper has two main objectives: to explore…
Abstract
Purpose
The purpose of this paper is to explore the biodiversity and threatened species reporting of the top 150 Fortune Global companies. The paper has two main objectives: to explore the extent to which the top 150 Fortune Global companies disclose information about their biodiversity and species conservation practices, and to explore the effects of biodiversity partners and industry on companies’ biodiversity and threatened species reporting.
Design/methodology/approach
The study’s sample is the top 150 Fortune Global companies. Each company’s fiscal year ending 2014 annual report, its 2014 sustainability report, and its company website were content analyzed for evidence of biodiversity and threatened species reporting. This content analysis is supplemented by a detailed analysis that focusses on the sample’s top five reporters, including a phone interview with a senior sustainability manager working at one of these companies. Finally, a regression analysis was conducted to examine the associations between companies’ biodiversity and threatened species reporting and the presence/absence of biodiversity partners and a company’s industry F&C Asset Management industry category.
Findings
The reporting on biodiversity and threatened species by the top 150 Fortune Global companies is quite limited. Few companies (less than 15) are providing any substantial reporting. It was further observed that even among the high scoring companies there is a lack of consistent reporting across all index items. A subsequent empirical examination of these companies’ disclosures on biodiversity and threatened species showed a statistically positive association between the amount of reporting and companies’ holding of biodiversity partnerships. It was also observed that firms categorized as red- and green-zone companies made more disclosures on biodiversity and threatened species than amber-zone companies.
Originality/value
This is the first study to systematically analyze corporate disclosures related to threatened species and habitats. While some prior studies have included the concept of biodiversity when analyzing organizations’ environmental disclosures, they have done so by examining it as one general category out of many further categories for investigating organizations’ environmental reporting. In the present study, the focus is on the specific contents of biodiversity disclosures. As such, this study has the twin research objectives of seeking to illuminate the current state of biodiversity and threatened species reporting by the world’s largest multinationals and provide an appreciation for how certain organizational and industry variables serve to influence these reporting practices. These multiple insights offer companies, and potentially regulators, understanding about how to include (or extend) disclosures on biodiversity loss and species under threat of extinction.
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IT is fitting that a new series of this magazine should be introduced by some reflections on the whole question of book selection, both for the general public and libraries.
Anne E. Haas and Hannah J. G. Rupert
Status characteristics and status cues theories posit that those with highly valued status attributes are expected to be more competent and influential than their lower…
Abstract
Purpose
Status characteristics and status cues theories posit that those with highly valued status attributes are expected to be more competent and influential than their lower status/skilled task partners. With a focus on beauty and a task cue we term “working smart,” our aim was to specify the combined attributes that led certain women to attain higher status than their female, dyadic task partners.
Approach
Using Qualitative Comparative Analysis (QCA), we reanalyzed data from a published study about the impact of women's beauty on a paraverbal measure of status. The approach determines how combined conditions, such as being attractive and task efficient, explain an outcome, such as a status difference, between partners. QCA was paired with qualitative coding of interactants' speech to further interrogate the data.
Findings
More task-efficient women always attained higher status than their partners, yet a status difference was stronger if the more efficient partner was beautiful. Although gendered deviance was found to lower women's relative status, it does not constitute a status violation.
Social and Research Implications: Variants of expectation states theory are supported based on our unique QCA approach. Applying QCA as a triangulation tool to evaluate the validity of past findings is a novel usage. Social psychology benefits from QCA's ability to treat micro-level data.
Originality/Value of Paper
“Working smart” was always associated with higher relative social status but not always beauty or task ability. After 50 years, the “what is beautiful is good” thesis continues to be supported and expanded to “what is beautiful works smarter.”