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  • 1
    Electronic Resource
    Electronic Resource
    International financial analysis and the handicap of accounting diversity (2004)
    Bradford : Emerald
    European business review 16 (2004), S. 272-291 
    Details
    ISSN: 0955-534X
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Financial analysis at international level has to overcome a lot of obstacles that increase the uncertainty which the financial analyst is used to handling. It is commonly argued by accounting regulators, academics, and so on, that different accounting standards are one of these handicaps. For this reason European listed companies will be required in year 2005 to elaborate consolidated financial statements according to International Accounting Standards. Will it be a solution for the handicaps that face financial analysts? The objective of this study is to see how accounting diversity can be resolved and what are the conclusions of financial analysts in capital markets. The prior hypotheses will be: first, that accounting diversity is not what introduces the most important uncertainty in the international financial analysis, and second, that accounting diversity is avoided instead of being corrected. It is evidenced that the most important factors of diversity are strategies of the company and that analysts try to reduce the impact of accounting diversity, for example, using less biased ratios such as Enterprise Value/EBITDA.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09555340410536217
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  • 2
    Electronic Resource
    Electronic Resource
    ISO 9000 and TQM: substitutes or complementaries?: An empirical study in industrial companies (2004)
    Bingley : Emerald
    International journal of quality & reliability management 21 (2004), S. 260-276 
    Details
    ISSN: 0265-671X
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: After analysing a sample of 442 of the Spanish biggest manufacturing companies, some evidence about the influence of total quality management (TQM) on the companies' operating performance has been obtained. However, companies applying TQM together with the ISO 9000 standards did not show positive results. This fact leads to the consideration that, despite the beliefs about ISO 9000 as a good first step in the way of implementing TQM, once implemented, some of the ISO 9000 principles are contradictory with TQM philosophy. These not congruent systems applied together would drive the company to obtain less benefits than the use of only one of them. The study concludes that when ISO 9000 and TQM are applied simultaneously, the resultant benefits to the company are not better than those experienced if either system were applied in isolation.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02656710410522711
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  • 3
    Electronic Resource
    Electronic Resource
    Identifying successful marketing strategies by export regional destination (2004)
    Bingley : Emerald
    International marketing review 21 (2004), S. 573-597 
    Details
    ISSN: 0265-1335
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: This study develops a model that explains export sales volume by destination based on a company's export marketing strategy. A seemingly unrelated regression model (SURE) simultaneously estimates the explanatory value of the different elements of the marketing strategy, as well as company characteristics, such as experience, size and motivation to export, on entry decisions to six different regional markets made by exporting companies in a southern European country. The data were collected from a sample size of 2,264 exporting companies. Findings confirm the importance of exporting experience and proactiveness in determining high export sales volumes in every regional market except for those psychologically close. Nevertheless, different marketing strategies depending on the region lead to high export sales volumes. For example, low price strategies in the case of Latin America or differentiation strategies based on the augmented product in the case of the USA generate high export sales. Promotional expenditures are of higher importance for distant markets, but for closer markets channel development is the key.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02651330410568024
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  • 4
    Electronic Resource
    Electronic Resource
    Work-family conflict in a southern European country: The influence of job-related and non-related factors (2004)
    Bradford : Emerald
    Journal of managerial psychology 19 (2004), S. 466-489 
    Details
    ISSN: 0268-3946
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Psychology , Economics
    Notes: Shows the results of a survey about the antecedents of work-family conflict in a sample of Spanish employees. Analyses and discusses the influence of job-related and non-related factors. The results indicate that both groups of factors are antecedents of work-family conflict. Even though gender is not a significant variable to explain work-family conflict, the empirical study found differences at the time to explain the antecedents of men and women's work-family conflict. A few family-domain and work-domain perceptions had a strong influence on work-family conflict such as the gender roles, importance of family, job flexibility and job mental and physical requirements. Some of these perceptions suggest the influence of a culture where traditional gender roles still prevail and family as an institution is very strong. Functional mobility and educational level are also antecedents of work-family conflict. However, job category level, marital status, and social benefits do not have any influence on work-family conflict in the multivariate analysis, but the bivariate analysis showed that they have indeed an influence on the work-family conflict according to the hypotheses developed in the research framework.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/02683940410543579
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  • 5
    Electronic Resource
    Electronic Resource
    Modular manufacturing: an alternative to improve the competitiveness in the clothing industry (2004)
    Bingley : Emerald
    International journal of clothing science & technology 16 (2004), S. 301-309 
    Details
    ISSN: 0955-6222
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Mechanical Engineering, Materials Science, Production Engineering, Mining and Metallurgy, Traffic Engineering, Precision Mechanics
    Notes: The change that occurred in the last years in the manufacturing environment of the clothing industry has motivated the redesign, in many cases, of its organizational and productive structures. For the companies in this sector, every time it becomes more necessary to reach satisfactory levels of competitiveness, as it is the only way of remaining in the market. For this, the adoption and implementation of different strategies that act on several links of the supply chain are required. One of these key links is the production function. In this paper, the advantages of the "just-in-time" philosophy for the clothing industry are mentioned, and more specifically the ones of modular manufacturing. This is based on the authors experience in relation to its use in the clothing industry, showing its superiority over the traditional in-line manufacturing.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09556220410527228
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  • 6
    Electronic Resource
    Electronic Resource
    Creating and managing value in collaborative networks (2004)
    Bingley : Emerald
    International journal of physical distribution and logistics management 34 (2004), S. 251-268 
    Details
    ISSN: 0960-0035
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: This is a theoretical paper that examines the interplay between individual and collective capabilities and competencies and value transactions in collaborative environments. The theory behind value creation is examined and two types of value are identified, internal value (shareholder value) and external value (value proposition). The literature on collaborative enterprises/network is also examined with particular emphasis on supply chains, extended/virtual enterprises and clusters as representatives of different forms and maturities of collaboration. The interplay of value transactions and competencies and capabilities are examined and discussed in detail. Finally, a model is presented which consists of value transactions and a table that compares the characteristics of different types of collaborative enterprises/networks. It is proposed that this model presents a platform for further research to develop an in-depth understanding into how value may be created and managed in collaborative enterprises/networks.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09600030410533574
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  • 7
    Electronic Resource
    Electronic Resource
    Managing the value delivery process (2004)
    Bingley : Emerald
    International journal of physical distribution and logistics management 34 (2004), S. 302-318 
    Details
    ISSN: 0960-0035
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: This paper introduces a reference model for the life cycle of a logical business unit (LBU). It goes on to explain how the model was deduced from empirical data generated during participation by the authors in a series of change management interventions in various organisations situated in the West of Scotland. Case studies are used from these interventions to illustrate how the application of reliability-engineering concepts was used to explore the performance of business processes in delivering stakeholder value. It is recommended that "generate" "decommission" and "remedial" business processes are added to a widely used business process framework. This new framework when used for lifecycle planning of LBUs in conjunction with the LBU life cycle model can assist businesses in reliable delivery of stakeholder value.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09600030410533600
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  • 8
    Electronic Resource
    Electronic Resource
    The effect of brand extension strategies upon brand image (2004)
    Bradford : Emerald
    Journal of consumer marketing 21 (2004), S. 39-50 
    Details
    ISSN: 0736-3761
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The objective of this paper is to analyze the effect that a brand extension strategy has on brand image. Specifically, the paper analyzes how variables related to the parent brand and the extension influence brand image after the extension. From a sample of 389 consumers the paper demonstrates that the extension strategy dilutes the brand image. Through a regression analysis it is shown that the perceived quality of the brand and consumers' attitudes towards the extension positively influence both the general brand image (GBI) and the product brand image (PBI) after the extension. While familiarity with the products of the brand only affect the GBI, the perceived degree of fit affects the PBI.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/07363760410513950
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  • 9
    Electronic Resource
    Electronic Resource
    A technology acceptance model of innovation adoption: the case of teleworking (2004)
    Bingley : Emerald
    European journal of innovation management 7 (2004), S. 280-291 
    Details
    ISSN: 1460-1060
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: This paper develops a model of teleworking adoption based on the principles of the technology acceptance model. The framework integrates three categories of factors influencing on teleworking adoption: technological, human resources, and organisational factors. The model fills a gap in the teleworking literature by developing research propositions that take into account different theoretical perspectives to study teleworking adoption.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/14601060410565038
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  • 10
    Electronic Resource
    Electronic Resource
    The environmental impacts of teleworking: A model of urban analysis and a case study (2004)
    Bradford, West Yorkshire : Emerald
    Management of environmental quality 15 (2004), S. 656-671 
    Details
    ISSN: 1477-7835
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: This paper analyses the environmental impacts of teleworking. Some empirical studies indicate a positive relationship between the use of teleworking and the reduction of commuting and pollution. The article discusses the variables that impact on the use of teleworking in urban environments, and shows a case estimation for a Spanish city.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/14777830410560728
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