The Natural History Museum's Department of Library and Information Services has been developing a pilot image database using iBase software. This personal assessment of progress…
Abstract
The Natural History Museum's Department of Library and Information Services has been developing a pilot image database using iBase software. This personal assessment of progress considers the pitfalls encountered and problems associated with numerous practical issues, such as image capture, layout and output requirements, compliance with standards, and database stability.
John H. Bickford III and Cynthia W. Rich
Common Core State Standards Initiative mandates increased readings of informational texts within English Language Arts starting in elementary school. Accurate, age-appropriate…
Abstract
Common Core State Standards Initiative mandates increased readings of informational texts within English Language Arts starting in elementary school. Accurate, age-appropriate, and engaging content is at the center of effective social studies teaching. Textbooks and children’s literature—both literary and informational—are prominent in elementary classrooms because of the esoteric nature of primary source material. Many research projects have investigated historical accuracy and representation within textbooks, but few have done so with children’s trade books. We examined children’s trade books centered on three historical figures frequently incorporated within elementary school curricula: Eleanor Roosevelt, Rosa Parks, and Helen Keller. Findings revealed various forms of historical misrepresentation and differing levels of historicity. Reporting such lacunae is important for those involved in curricular decisions. We believe children’s books, even those with historical omissions and misrepresentations, provide an unique opportunity for students to incorporate and scrutinize diverse perspectives as they actively assemble historical understandings. All secondary narratives, even historically representative children’s books, can benefit from primary source supplementation. We guide teachers interested in employing relevant and rich primary source material.
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Abstract
With the proliferation of several quality awards and standards, many organisations have taken their initiatives to employ different awards and standards in one form or another to sustain competitive edge. The ultimate objective of a self‐assessed quality management system (SQMS) is to assist the organisation in its quest for corporate performance, business results and financial health. It can be achieved through proceduralising organisational activities and increasing uniformity and conformity of repeated tasks. This paper presents the compatibility of assessment criteria of the Baldrige Award with the conformity requirements of both ISO 9000 and ISO 14000. A SQMS is built upon these criteria and requirements. The core concepts and skeleton of the system are explained, and its applicability is illustrated with reference to an implementation case in an engineering organisation in Hong Kong.
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In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of…
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In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.
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Mohamed Yacine Haddoud, Malcolm J. Beynon, Paul Jones and Robert Newbery
The purpose of this paper is to analyse the determinants of small and medium-sized enterprises’ (SMEs) propensity to export using data from a North African country, namely…
Abstract
Purpose
The purpose of this paper is to analyse the determinants of small and medium-sized enterprises’ (SMEs) propensity to export using data from a North African country, namely Algeria. Drawing on the extended resource-based view, the study examines the role of firms’ resources and capabilities in explaining the probability to export.
Design/methodology/approach
The study employs the nascent fuzzy c-means clustering technique to analyse a sample of 208 Algerian SMEs. The sample included both established and potential exporters operating across various sectors. A combination of online and face-to-face methods was used to collect the data.
Findings
While a preliminary analysis established the existence of five clusters exhibiting different levels of resources and capabilities, further discernment of these clusters has shown significant variances in relation to export propensity. In short, clusters exhibiting combinations that include higher levels of export-oriented managerial resources showed greater export propensity, whereas clusters lacking such assets were less likely to display high export propensity, despite superior capabilities in marketing and innovation.
Practical implications
The findings provide a more comprehensive insight on the critical resources shaping SMEs’ internationalisation in the North African context. The paper holds important implications for export promotion policy in this area.
Originality/value
The study makes a twofold contribution. First, the use of the fuzzy c-means clustering technique to capture the joint influence of discrete resources and capabilities on SMEs’ export propensity constitutes a methodological contribution. Second, being the first study bringing evidence on SMEs’ internationalisation from the largest country in the African continent, in terms of landmass, constitutes an important contextual contribution.
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Normah Omar, Zulaikha ‘Amirah Johari and Malcolm Smith
This paper aims to explore the effectiveness of an artificial neural network (ANN) in predicting fraudulent financial reporting in small market capitalization companies in…
Abstract
Purpose
This paper aims to explore the effectiveness of an artificial neural network (ANN) in predicting fraudulent financial reporting in small market capitalization companies in Malaysia.
Design/methodology/approach
Based on the concepts of ANN, a mathematical model was developed to compare non-fraud and fraud companies selected from among small market capitalization companies in Malaysia; the fraud companies had already been charged by the Securities Commission for falsification of financial statements. Ten financial ratios are used as fraud risk indicators to predict fraudulent financial reporting using ANN.
Findings
The findings indicate that the proposed ANN methodology outperforms other statistical techniques widely used for predicting fraudulent financial reporting.
Originality/value
The study is one of few to adopt the ANN approach for the prediction of financial reporting fraud.
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Malcolm Smith, Normah Haji Omar, Syed Iskandar Zulkarnain Sayd Idris and Ithnahaini Baharuddin
Aims to identify the most important red flags as individually perceived by auditors, and explores whether auditors' demographic factors might impact on their perception of the…
Abstract
Purpose
Aims to identify the most important red flags as individually perceived by auditors, and explores whether auditors' demographic factors might impact on their perception of the relative importance of red flags in Malaysia, particularly in the Klang Valley area.
Design/methodology/approach
This study employed a mailed survey as a method of data collection. The respondents to this survey are practicing auditors from audit firms in Kuala Lumpur. The sample of auditors is taken from the population of domestic listed audit firms with the Malaysian Institute of Accountants as of 27 March 2003. A simple random technique is applied to construct the sample.
Findings
In general, subjects indicated that the operating and financial stability category was judged as most important, followed by management characteristics and influence over the control environment, and then finally by industry characteristics.
Originality/value
It would be interesting to examine whether these fraud risk indicators are indeed helpful in the investigation of reported misconduct and fraudulent cases in Malaysia. The findings may help researchers to develop a new fraud risk indicator that takes into consideration actual instances of fraud in Malaysia.
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Sharifah Nazatul Faiza Syed Mustapha Nazri, Malcolm Smith and Zubaidah Ismail
The purpose of this paper is to examine the impact of ethnicity on auditor choice for Malaysian listed companies.
Abstract
Purpose
The purpose of this paper is to examine the impact of ethnicity on auditor choice for Malaysian listed companies.
Design/methodology/approach
This study evaluates the effects of various independent variables on auditor choice behaviour, particularly ethnicity of auditor and ethnicity of management, using a logistic regression analysis approach for 300 companies listed on the Bursa Malaysia (formerly known as Kuala Lumpur Stock Exchange‐KLSE) over an 18 year period.
Findings
Auditor choice is shown to be significantly influenced by client firm's characteristics, notably changes in management, complexity, and financial risk, lending support to the findings of previous survey studies. Ethnicity was found to be a significant factor influencing auditor choice only for auditor switches between non‐Big 4 and Big 4 firms.
Research limitations/implications
A number of important variables such as corporate governance characteristics, audit fees, client size, and growth that might enhance an understanding of auditor choice behaviour in Malaysia were not incorporated in the regression models, and might be considered in future studies.
Originality/value
The results presented in the paper have important implications for both the auditing profession and regulators in Malaysia.
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Rahimah Mohamed Yunos, Zubaidah Ismail and Malcolm Smith
The purpose of this paper is to empirically test the association between two ethnic groups: Bumiputera directors and Chinese directors, on the incidence of accounting conservatism.
Abstract
Purpose
The purpose of this paper is to empirically test the association between two ethnic groups: Bumiputera directors and Chinese directors, on the incidence of accounting conservatism.
Design/methodology/approach
A panel data analysis of financial statement data was conducted for 300 Malaysian listed firms between 2001 and 2007.
Findings
The analysis shows that the ethnic groups influence the adoption of conservatism, but that the evidence is mixed, implying that there could be factors other than ethnicity which explained the directors’ behaviour.
Practical implications
The results provide a useful input to the proponents of harmonisation in financial reporting, in that Malaysian financial reports do not appear to be influenced by the ethnicity of participating groups.
Originality/value
This is the first paper to measure empirically the impact of ethnicity on the incidence of accounting conservatism.