Abstract: The primary objective of this study is to test whether
there is any difference in performance between funded and nonfunded
registered charity organizations. In this study, performance as
the dependent variable is measured using total donations. Using a
sample of 101 charity organizations registered with the Registry of
Society, analysis of variance (ANOVA) results indicate that there is a
difference in financial performance between funded and non-funded
charity organizations. The study provides empirical evidence to
resource providers and the policy makers in scrutinizing the decision
to disburse their funds and resources to these charity organizations.
Abstract: This paper is concerned with the establishment of relationships among knowledge management (KM) criteria that will ensure an essential foundation to evaluate KM outcomes. The major issue under investigation is to assess the popularity of criteria within organizations and to establish a structure of criteria for measuring KM results. An empirical survey was conducted among Malaysian organizations to investigate KM criteria for measuring success of KM initiatives. Therefore, knowledge workers as the respondents were targeted to establish a structure of criteria for evaluating KM outcomes. An established structure of criteria based on the Interpretive Structural Modeling (ISM) is used to map criteria relationships inside organizations. This structure is portrayed to identify that how these set of criteria are related. This network schema should be investigated and implemented to promote innovation and improve enterprise performance. To the researchers, this survey has significant insights into relationship between KM programs and business success.
Abstract: Green buildings have been commonly cited to be more
expensive than conventional buildings. However, limited research
has been conducted to clearly identify elements that contribute to this
cost differential. The construction cost of buildings can be typically
divided into “hard" costs and “soft" cost elements. Using a review
analysis of existing literature, the study identified six main elements
in green buildings that contribute to the general cost elements that are
“soft" in nature. The six elements found are insurance, developer-s
experience, design cost, certification, commissioning and energy
modeling. Out of the six elements, most literatures have highlighted
the increase in design cost for green design as compared to
conventional design due to additional architectural and engineering
costs, eco-charettes, extra design time, and the further need for a
green consultant. The study concluded that these elements of soft cost
contribute to the green premium or cost differential of green
buildings.
Abstract: Management Systems are powerful tools for businesses
to manage quality , environmental and occupational health and safety
requirements . where once these systems were considered as stand
alone control mechanisms , industry is now opting to increase the
efficiency of these documented systems through a more integrated
approach . System integration offers a significant step forward, where
there are similarities between system components , reducing
duplication and adminstration costs and increasing efficiency .
At first , this paper reviews integrated management system structure
and its benefits. The second part of this paper focuses on the one
example implementation of such a system at Imam Khomeini
Hospital and in final part of the paper will be discuss outcomes of
that proccess .
Abstract: We identify clawback triggers from firms- proxy
statements (Form DEF 14A) and use the likelihood of restatements to
proxy for financial reporting quality. Based on a sample of 578 U.S.
firms that voluntarily adopt clawback provisions during 2003-2009,
when restatement-based triggers could be decomposed into two types:
fraud and unintentional error, and we do observe the evidence that
using fraud triggers is associated with high financial reporting quality.
The findings support that fraud triggers can enhance deterrent effect of
clawback provision by establishing a viable disincentive against fraud,
misconduct, and otherwise harmful acts. These results are robust to
controlling for the compensation components, to different sample
specifications and to a number of sensitivity.
Abstract: This paper provides an overview of auction theory
literature. We present a general review on literature of various
auctions and focus ourselves specifically on an English auction. We
are interested in modelling bidder-s behavior in an English auction
environment. And hence, we present an overview of the New Zealand
wool auction followed by a model that would describe a bidder-s
decision making behavior from the New Zealand wool auction. The
mathematical assumptions in an English auction environment are
demonstrated from the perspective of the New Zealand wool auction.
Abstract: The objective of this study was to develop safety practices which is suitable for Thai industrial operators from Incident and Injury Free, IIF to create safety behavior and reduce the un-safe records in the petroleum industry. A number of 310 technicians i.e., 295 males and 15 females, in service maintenance section participated in this program. The safety attitude level and safety behavior level for pre-attended and post-attended the developed safety practices of the technicians were evaluated using questionnaire procedure and on-site observation. After applied the developed practice program, both of the safety attitudes and safety behavior were increased to be at very good level and good level, respectively. Evaluating the follow-up unsafe records, it was found that the injury was reduced from 0.11 to 0 case/month, the medical treatment case was reduced from 0.22 to 0 case/month and the first aid case was reduced from 1 to 0.33 case/month. The developed safety working practice was successfully implemented to Thai industrial operators.
Abstract: Global competition is tightening and companies have
to think how to remain competitive. The main aim of this paper is to
discuss how Finnish foundries will remain competitive. To fulfil the
aim, we conducted interviews in nine companies using castings and
analysed buyer–supplier relationships, current competitive
advantages of Finnish foundries and customer perspectives on how
Finnish foundries remain competitive. We found that the customerfoundry
relationship is still closer to traditional subcontracting than
partnering and general image of foundries is negative. Current
competitive advantages of Finnish foundries include designing
cooperation, proximity and flexibility. Casting users state that
Finnish foundries should sell their know-how and services instead of
their capacity, concentrate on prototype, single and short series
castings and supply ready-to-install cast components directly to
customers- assembly lines.
Abstract: This paper provides some thoughts about the lack of
attentiveness of building commissioning in the construction industry
and the lack of handling in project commissioning as an integral part
of the project life-cycle. Many have perceived commissioning as the
problem solving process of a project, rather than the start up of the
equipment, or the handing over of the project to the client. Therefore,
there is a lack of proper attention in the planning of commissioning
as a vital part of the project life-cycle. This review paper aims to
highlight the benefits of building commissioning and to propose the
lacking of knowledge gap on building commissioning. Finally, this
paper hopes to propose the shift of focus on this matter in future
research.
Abstract: The article deals with dividends and their distribution from investors from a theoretical point of view. Some studies try to analyzed the reaction of the market on the dividend announcement and found out the change of dividend policy is associated with abnormal returns around the dividend announcement date. Another researches directly questioned the investors about their dividend preference and beliefs. Investors want the dividend from many reasons (e.g. some of them explain the dividend preference by the existence of transaction cost; investors prefer the dividend today, because there is less risky; the managers have private information about the firm). The most controversial theory of dividend policy was developed by Modigliani and Miller (1961) who demonstrated that in the perfect and complete capital markets the dividend policy is irrelevant and the value of the company is independent of its payout policy. Nevertheless, in the real world the capital markets are imperfect, because of asymmetric information, transaction costs, incomplete contracting possibilities and taxes.
Abstract: This study explores how the mechanics of learning
paves the way to engineering innovation. Theories related to learning
in the new product/service innovation are reviewed from an
organizational perspective, behavioral perspective, and engineering
perspective. From this, an engineering team-s external interactions
for knowledge brokering and internal composition for skill balance
are examined from a learning and innovation viewpoints. As a result,
an integrated learning model is developed by reconciling the
theoretical perspectives as well as developing propositions that
emphasize the centrality of learning, and its drivers, in the
engineering product/service development. The paper also provides a
review and partial validation of the propositions using the results of a
previously published field study in the aerospace industry.
Abstract: Product Data Management (PDM) systems for Computer
Aided Design (CAD) file management are widely established
in design processes. This management system is indispensable for
design collaboration or when design task distribution is present. It is
thus surprising that engineering design curricula has not paid much
attention in the education of PDM systems. This is also the case
for eduction of ecodesign and environmental evaluation of products.
With the rise of sustainability as a strategic aspect in companies,
environmental concerns are becoming a key issue in design. This
paper discusses the establishment of a PDM platform to be used
among technical and vocational schools in Austria. The PDM system
facilitates design collaboration among these schools. Further, it will
be discussed how the PDM system has been prepared in order to
facilitate environmental evaluation of parts, components and subassemblies
of a product. By integrating a Business Intelligence
solution, environmental Life Cycle Assessment and communication
of results is enabled.
Abstract: This article is an extension and a practical application
approach of Wheeler-s NEBIC theory (Net Enabled Business
Innovation Cycle). NEBIC theory is a new approach in IS research
and can be used for dynamic environment related to new technology.
Firms can follow the market changes rapidly with support of the IT
resources. Flexible firms adapt their market strategies, and respond
more quickly to customers changing behaviors. When every leading
firm in an industry has access to the same IT resources, the way that
these IT resources are managed will determine the competitive
advantages or disadvantages of firm. From Dynamic Capabilities
Perspective and from newly introduced NEBIC theory by Wheeler,
we know that only IT resources cannot deliver customer value but
good configuration of those resources can guarantee customer value
by choosing the right emerging technology, grasping the economic
opportunities through business innovation and growth. We found
evidences in literature that SOA (Service Oriented Architecture) is a
promising emerging technology which can deliver the desired
economic opportunity through modularity, flexibility and loosecoupling.
SOA can also help firms to connect in network which can
open a new window of opportunity to collaborate in innovation and
right kind of outsourcing
Abstract: This study examined the underlying dimensions of
brand equity in the chocolate industry. For this purpose, researchers
developed a model to identify which factors are influential in
building brand equity. The second purpose was to assess brand
loyalty and brand images mediating effect between brand attitude,
brand personality, brand association with brand equity. The study
employed structural equation modeling to investigate the causal
relationships between the dimensions of brand equity and brand
equity itself. It specifically measured the way in which consumers’
perceptions of the dimensions of brand equity affected the overall
brand equity evaluations. Data were collected from a sample of
consumers of chocolate industry in Iran. The results of this empirical
study indicate that brand loyalty and brand image are important
components of brand equity in this industry. Moreover, the role of
brand loyalty and brand image as mediating factors in the intention of
brand equity are supported. The principal contribution of the present
research is that it provides empirical evidence of the
multidimensionality of consumer based brand equity, supporting
Aaker´s and Keller´s conceptualization of brand equity. The present
research also enriched brand equity building by incorporating the
brand personality and brand image, as recommended by previous
researchers. Moreover, creating the brand equity index in chocolate
industry of Iran particularly is novel.
Abstract: The purpose of this study is to examine employee assessments of the usefulness/value of different types of information available to those employees during the process of organizational assimilation. Participants in the study were 247 “new" employees at Bangkok Bank. Bangkok Bank considers employees whose length of stay with the bank has been less than 18 months as new employees. Questionnaires were administered to all of the Bank-s new employees to obtain the data for this study. Repeated measures analysis was used to analyze the data. The data were summed and coded by using Statistical Package for Social Science. Newcomers indicate that social information is the most useful information, followed by job (technical, referent, and appraisal information), political, normative, and organizational information. Essentially, social, job, and political information are evaluated by newcomers as highly useful, while normative and organizational information are rated as moderately useful.
Abstract: The aim of the study was to investigate whether there
is the promotion of product ecodesign measures as a result of
adopting ISO 14001 certification in manufacturing companies in the
Republic of Slovenia. Companies gave the most of their product
development attention to waste and energy reduction during
manufacturing process and reduction of material consumption per
unit of product. Regarding the importance of different ecodesign
criteria reduction of material consumption per unit of product was
reported as the most important criterion. Less attention is paid to endof-
life issues considering recycling or packaging. Most
manufacturing enterprises considered ISO 14001 standard as a very
useful tool or at least a useful tool helping them to accelerate and
establish product ecodesign activities. Two most frequently
considered ecodesign drivers are increased competitive advantage
and legal requirements and two most important barriers are high
development costs and insufficient market demand.
Abstract: Using entropy weight and TOPSIS method, a
comprehensive evaluation is done on the development level of
Chinese regional service industry in this paper. Firstly, based on
existing research results, an evaluation index system is constructed
from the scale of development, the industrial structure and the
economic benefits. An evaluation model is then built up based on
entropy weight and TOPSIS, and an empirical analysis is conducted on
the development level of service industries in 31 Chinese provinces
during 2006 and 2009 from the two dimensions or time series and
cross section, which provides new idea for assessing regional service
industry. Furthermore, the 31 provinces are classified into four
categories based on the evaluation results, and deep analysis is carried
out on the evaluation results.
Abstract: In this paper we will constructively prove the existence
of an equilibrium in a competitive economy with sequentially locally
non-constant excess demand functions. And we will show that the
existence of such an equilibrium in a competitive economy implies
Sperner-s lemma. We follow the Bishop style constructive mathematics.
Abstract: Today the social marketing was constituted as a tool
of significant value in what he refers to the promotion of changes of
behaviors, attitudes end practices. With the objective of analyzing the
benefits that the social marketing can bring for the organizations that
use it the research was of the exploratory and descriptive. In the
present study the comparative method was used, through a qualitative
approach, to analyze the activities developed by three institutions:
the Recovery Center Rosa de Saron, the House of Recovery for
addicts and Teen Challenge Institute Children's Cancer of the
Wasteland (ICIA), kindred of pointing out the benefits of the social
marketing in organizations that don-t seek the profit.
Abstract: Nurses in an Armed Force Hospital (AFH) expose to stronger stress than those in a civil hospital, especially in an emergency department (ED). Ironically, stresses of these nurses received few if any attention in academic research in the past. This study collects 227 samples from the emergency departments of four armed force hospitals in central and southern Taiwan. The research indicates that the top five stressors are a massive casualty event, delayed physician support, overloads of routine work, overloads of assignments, and annoying paper work. Excessive work loading was found to be the primary source of stress. Nurses who were perceived to have greater stress levels were more inclined to deploy emotion-oriented approaches and more likely to seek job rotations. Professional stressors and problem-oriented approaches were positively correlated. Unlike other local studies, this study concludes that the excessive work-loading is more stressful in an AFH.