Foong Soon Yau, Loo Sin Chun and Rajeswary Balaraman
This study examines the extent and nature of voluntary intellectual capital (IC) disclosure by public‐listed companies in Malaysia and how the disclosure may be explained by the…
Abstract
This study examines the extent and nature of voluntary intellectual capital (IC) disclosure by public‐listed companies in Malaysia and how the disclosure may be explained by the economics or other rationale of corporate disclosure. Those intangible assets that are required to be disclosed under the extant accounting standards were specifically excluded from this study. The top 30 and the bottom 30 companies were selected from the list of top 100 largest public‐listed companies by market capitalization at the end of 2003. Content analysis was used to measure the extent of voluntary IC disclosure in the 2003 annual reports of the selected companies. This study found that the voluntary disclosure of IC information is generally not extensive among the publiclisted companies in Malaysia and narrative description of their IC attributes is the most often adopted format. The findings suggest that the IC disclosure behaviour of the sample companies may be explained based on both economic and non‐economic rationale. Implications of the findings are discussed.
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The main objective of this paper is to examine the views of four user‐groups to three important budget related issues. The four user‐groups comprise of accountants, managers…
Abstract
The main objective of this paper is to examine the views of four user‐groups to three important budget related issues. The four user‐groups comprise of accountants, managers, executives and other professionals. Even though there were some instances of apparent differences among the different user‐groups, there was a general consensus that the major roles of the budget in the company are to serve as forecasting and as a control device. Majority of the respondents in each group felt that using budget as a control device will put pressure on them. With respect to the pressure to meet the budget, noticeable differences were revealed among the different user‐groups. Contrary to most of the available literature, all user groups want a greater degree of participation by different levels of management. The general belief that accountants prefer greater centralized budget setting appears to be untrue.
The purpose of this paper is to examine the impact of recent civil justice reforms in five jurisdictions including Singapore, Malaysia, Hong Kong, the UK and Canada on the…
Abstract
Purpose
The purpose of this paper is to examine the impact of recent civil justice reforms in five jurisdictions including Singapore, Malaysia, Hong Kong, the UK and Canada on the resolution of civil and commercial disputes.
Design/methodology/approach
The study, drawing on a comparative cross‐jurisdictional methodology, reviews the scope and nature of such reforms and examines lessons learned regarding implementation.
Findings
The findings of the research indicate that such reforms are most effective where regular evaluation to fine‐tune mediation rules occurs concurrently and in conjunction with the implementation of such reforms.
Research limitations/implications
The limitation of this research is that it is confined to already existing court case statistics, judicial commentaries and reviews of the five selected jurisdictions.
Practical implications
The practical implications of the study find that in general, civil justice reforms have made some progress in achieving the aims of encouraging cost‐effective, expeditious and amicable case handling within the civil justice system.
Originality/value
The paper contributes to a global analysis of effective approaches to civil justice reform and in particular reforms in mediated case handling.
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Noel Scott, Brent Moyle, Ana Cláudia Campos, Liubov Skavronskaya and Biqiang Liu
Anshu Sharma and Jyotsna Bhatnagar
This paper aims to identify the determinants of team engagement emerging as a collective team-level phenomenon under time pressure context. The paper particularly explores how…
Abstract
Purpose
This paper aims to identify the determinants of team engagement emerging as a collective team-level phenomenon under time pressure context. The paper particularly explores how teams working under time pressure conditions use their social resources to develop into highly engaged teams.
Design/methodology/approach
The paper develops a conceptual framework along with related propositions by integrating diverse literature from the field of team processes, leadership and engagement. The arguments are theoretically embedded into the job demands-resources (JD-R) model to explain the emergence of team engagement under time pressure conditions.
Findings
The suggested conceptual model based on the JD-R model reveal that teams working under time pressure conditions view it as a challenging job demand and, hence, use their social resources as a coping mechanism, thereby developing into highly engaged teams. However, the paper finds that for team engagement to emerge under time pressure, teams require two important determinants. These two main determinants are team leader engaging behaviors and team climate. Engaging team leader’s behaviors include four sub-components: emotional agility, use of humor, efficient delegation and quality of feedback. Team climate constitute three sub-components: open communication, fun at work and compassion within the team. Only teams which have a strong team climate and team leaders’ engaging behaviors tend to have high team engagement under time pressure contexts.
Research limitations/implications
The paper offers implications for both HR and line managers in team-based organizations to promote factors that enhance team engagement, for teams to perform under time pressure situations.
Originality/value
The paper identifies determinants of team engagement under time pressure context and further adds to the understanding of team processes by theoretically exploring how time pressure as a job demand can be channeled in a positive manner for promoting team engagement by using teams’ social resources: team leader’s engaging behaviors and team climate.
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Geeta Marmat and Muhammad Kashif
This study aims to develop a micro-meso-macro framework of brand pride to understand brand pride, its forms, characteristics and the interdependence of this construct, in a…
Abstract
Purpose
This study aims to develop a micro-meso-macro framework of brand pride to understand brand pride, its forms, characteristics and the interdependence of this construct, in a comprehensive manner.
Design/methodology/approach
Literature in brand pride has been systematically extracted, analysed and evaluated, to propose an integrated framework which presents a holistic view of brand pride.
Findings
At the micro level, brand pride is associated with owning individual level characteristics such as personality, culture, values, beliefs and motivation action and behaviour of the individual; at the meso level, brand pride is associated with characteristics at brand level, actions and behaviour such as brand personality, brand value and image. At the macro level, brand pride is associated with brand interactive characteristics, actions and behaviour, at a broader network of systems and environment such as brand responsible behaviour and brand’s adaptability in creating a robust network in uncertainty.
Originality/value
This paper identifies brand pride as a useful connecting point between brands and the surrounding environment, to achieve a more sustainable branding practice. Although previous researchers explored its effects on brand loyalty in various contexts, a comprehensive, holistic model for enhancing brand pride, suitable for application at various situations and various levels, was missing. This research fills this gap through a unique contribution by proposing a micro-meso-macro framework, which is a three-layered approach to brand pride.
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A bibliographical review of the finite element methods (FEMs) applied for the linear and nonlinear, static and dynamic analyses of basic structural elements from the theoretical…
Abstract
A bibliographical review of the finite element methods (FEMs) applied for the linear and nonlinear, static and dynamic analyses of basic structural elements from the theoretical as well as practical points of view is given. The bibliography at the end of the paper contains 1,726 references to papers, conference proceedings and theses/dissertations dealing with the analysis of beams, columns, rods, bars, cables, discs, blades, shafts, membranes, plates and shells that were published in 1996‐1999.