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Book part
Publication date: 1 September 2017

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The Ideological Evolution of Human Resource Management
Type: Book
ISBN: 978-1-78743-389-2

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Article
Publication date: 1 January 1981

Gordon Marshall

Sociologists of crime and deviance have devoted considerable time and effort, in recent years, to the study of deviants' accounts of their activities. There are good reasons why…

295

Abstract

Sociologists of crime and deviance have devoted considerable time and effort, in recent years, to the study of deviants' accounts of their activities. There are good reasons why students of deviance in particular should be interested in what can be learned from their subjects' explanations of their social practices. Actors are normally called to account for or to explain their activities precisely when these actions are seen by significant others to be in some sense “unreasonable”. Moreover, accounts are central to the processes of law. The purpose of legal judgements is to attribute or withold responsibility. In order to assess an individual's guilt, where criminal activities are concerned, lawyers, judges, and juries pose such questions as: “Did the defendant perform an illegal act?”; “if so, can he or she explain his or her actions in reasonable terms?”; “Was the act in question pre‐meditated?” (that is, “motivated”); and, perhaps most important of all “What is the relationship between the accused's account of his or her involvement in an act, and their real involvement?”

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International Journal of Sociology and Social Policy, vol. 1 no. 1
Type: Research Article
ISSN: 0144-333X

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Book part
Publication date: 20 June 2014

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Evaluating Companies for Mergers and Acquisitions
Type: Book
ISBN: 978-1-78350-622-4

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Article
Publication date: 29 April 2014

Garry D. Carnegie

The purpose of this paper is to examine the historiographic writings for accounting concerned with the craft of researching and writing history, published in the English-language…

1555

Abstract

Purpose

The purpose of this paper is to examine the historiographic writings for accounting concerned with the craft of researching and writing history, published in the English-language, across a period of 30 years from 1983 to 2012. The study's aim is three-fold: first, to review the literature pertaining to the writing of accounting history and to identify key developments and trends; second, to identify the contributors to this literature and their publication outlets and third, to analyze citations to identify individuals or groups who have gained traction in accounting historiography.

Design/methodology/approach

An essay focusing on developments in the accounting historiography literature as well as a review of some key thoughts or issues in present-day accounting historiography.

Findings

The study shows that a key development in the accounting historiography literature during this period has been the advent of new accounting history, which has contributed much theoretical and topical diversity in historical accounting research and an acceptance of the role of oral history as a means of expanding the archive.

Research limitations/implications

The present study, with its focus on contributions on the craft of researching and writing history, does not itself examine actual research studies which have been undertaken on accounting's past across the same period of time.

Originality/value

The study may assist in making the contributions examined more generally assessable and comprehensible to researchers to both explore and re-explore and may even contribute to the development of further contributions on accounting historiography to guide the approaches to, and direction of, historical accounting research in future.

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Accounting, Auditing & Accountability Journal, vol. 27 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 21 September 2015

Mikelle Calhoun and Akhadian Harnowo

This paper aims to present a model that explains how knowledge contributions of international joint venture (“IJV”) partners can be balanced or imbalanced, which affects each…

452

Abstract

Purpose

This paper aims to present a model that explains how knowledge contributions of international joint venture (“IJV”) partners can be balanced or imbalanced, which affects each partners’ trust needs, with implications for future partner relationships.

Design/methodology/approach

Illustrative examples aid in explaining propositions associated with the knowledge/trust needs balance model. In addition, consideration is given to the trust-building complication of liability of foreignness and the implications balance or imbalance.

Findings

In total, 12 illustrative cases are evaluated to determine whether the knowledge contributions of the IJV partners are balanced. Knowledge intensity associated with the venture is assessed to determine the value of the foreign firm partner’s knowledge contribution. Cultural distance between the relevant countries provides a measure of the host country partner’s knowledge contribution. Balance is assessed after factoring in mitigating partner experience. The cases provide examples of four different balance/imbalance situations.

Practical implications

A critical aspect of a successful IJV is knowledge sharing and trust is required for the freest flow of information. It is important for firms entering into IJVs to more fully understand the relationship between the knowledge contributions of IJV partners and trust. When knowledge contributions are more evenly balanced, the relationship between the partners will be stronger.

Originality/value

The paper distinguishes between balance and stability/instability, expands the literature on knowledge intensity and contributes the new concept of trust needs. Balance at the start of an IJV has implications for the future relationship of the partners.

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The Multinational Business Review, vol. 23 no. 3
Type: Research Article
ISSN: 1525-383X

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Book part
Publication date: 20 June 2014

Abstract

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Evaluating Companies for Mergers and Acquisitions
Type: Book
ISBN: 978-1-78350-622-4

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Article
Publication date: 1 February 1960

A. Grünthal

The credit entries cover expenditures in Honduras of foreign tourists and businessmen. The debit entries cover expenditures abroad of Honduran students, tourists, and businessmen.

58

Abstract

The credit entries cover expenditures in Honduras of foreign tourists and businessmen. The debit entries cover expenditures abroad of Honduran students, tourists, and businessmen.

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The Tourist Review, vol. 15 no. 2
Type: Research Article
ISSN: 0251-3102

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Article
Publication date: 1 December 2001

John A. Bratton

Explores worker flexibility, through learning, union strategies, and resistance to learning. Issues of flexibility, learning, and quality are subject of much debate, negotiation…

1662

Abstract

Explores worker flexibility, through learning, union strategies, and resistance to learning. Issues of flexibility, learning, and quality are subject of much debate, negotiation, and conflict in the Canadian pulp and paper industry. A key bargaining issue for management has been to harness flexibility among the manual craft workers, to improve labour productivity. Within this context, workplace learning is not neutral or independent of day‐to‐day union‐management relations: it is a contested issue. Learning new skills is viewed as a threat to job control and security and presents a paradox: learning new trade skills enhances individual workers’ flexibility and employability but collectively weakens the union through job losses. Data were collected from pulp mills in British Columbia between 1996 and 1999. Survey and qualitative data provides evidence that workers’ resistance to learning is part of the contested arena of productivity and job control.

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Journal of Workplace Learning, vol. 13 no. 7/8
Type: Research Article
ISSN: 1366-5626

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Article
Publication date: 1 April 1990

Gaston Leblanc

The results are presented of an exploratory studyon customer motivations towards the use and non‐useof an automated teller machine with datacollected from a total of 208 customers…

549

Abstract

The results are presented of an exploratory study on customer motivations towards the use and non‐use of an automated teller machine with data collected from a total of 208 customers of a financial institution. An analysis of results based on demographic variables reveals significant differences between users and non‐users in terms of education only. Results also show that convenient accessibility of a financial institution and avoidance of waiting lines are the principal reasons for using the automated teller. Furthermore, in comparison with non‐users, the user group is more likely to believe the automated teller improves service quality, reduces the financial institution′s operating costs, presents no personal or financial risks, and is simple to use. The non‐user group for its part prefers dealing with human tellers, finds the machine complex to use, and associates personal and financial risks with the use of the automated teller.

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International Journal of Bank Marketing, vol. 8 no. 4
Type: Research Article
ISSN: 0265-2323

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Article
Publication date: 26 June 2019

Andrew Robert Mills and Visakan Kadirkamanathan

This paper proposes new methods of fault detection for fuel systems in order to improve system availability. Novel fault systems are required for environmentally friendly lean…

231

Abstract

Purpose

This paper proposes new methods of fault detection for fuel systems in order to improve system availability. Novel fault systems are required for environmentally friendly lean burn combustion, but can carry high risk failure modes particularly through their control valves. The purpose of the developed technology is the rapid detection of these failure modes, such as valve sticking or impending sticking, and therefore to reduce this risk. However, sensing valve state is challenging due to hot environmental temperatures, which results in a low reliability for conventional position sensing.

Design/methodology/approach

Starting with the business needs elicited from stakeholders, a quality functional deployment process is performed to derive sensing system requirements. The process acknowledges the difference between test-bed and in-service aerospace needs through weightings on requirements and maps these customer requirements to systems performance metrics. The design of the system must therefore optimise the sensor suite, on- and off-board signal processing and acquisition strategy.

Findings

Against this systems engineering process, two sensing strategies are outlined which illustrate the span of solutions, from conventional gas path sensing with advanced signal processing to novel non-invasive sensing concepts. While conventional sensing may be feasible within a test cell, the constraints of aerospace in-service operation may necessitate more novel alternatives. Acoustic emission (detecting very high frequency surface vibration waves) sensing technology is evaluated to provide a non-invasive, remote and high temperature tolerant solution. Through this comparison, the considerations for the end-to-end system design are highlighted to be critical to sensor deployment success in-service.

Practical implications

The paper provides insight into different means of addressing the important problem of monitoring faults in combustor systems in gas turbines. By casting of the complex design problem within a systems engineering framework, the outline of a toolset for solution evaluation is provided.

Originality/value

The paper provides three areas of significant contributions: a diversity of methods to diagnosing fuel system malfunctions by measuring changes fuel flow distributions, through novel means, and the combustor exit temperature profiles (cause and effect); the use of analytical methods to support the selection (types and quantities) and placement of sensors to ensure adequate state awareness while minimising their impact on the engine system cost and weight; and an end-to-end data processing approach to provide optimised information for the engine maintainers allowing informed decision-making.

Details

Aircraft Engineering and Aerospace Technology, vol. 92 no. 1
Type: Research Article
ISSN: 1748-8842

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