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  • 1
    Electronic Resource
    Electronic Resource
    Accounting for biodiversity: operationalising environmental accounting (2003)
    Bradford : Emerald
    Accounting, auditing & accountability journal 16 (2003), S. 762-789 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: This study seeks to operationalise the reporting of corporate natural assets (i.e. habitats, flora and fauna). A natural inventory model is used, building on existing methodology. This study significantly extends the prior research by considering environmental accounting in the context of a large site and by using a UK publicly listed company, Hyder plc. The research finds that the methodology is generally applicable. Data were available to identify and value ten important habitats. Moreover, data were present for critical species (especially birds and mammals), and for flora and fauna on critical habitats. However, for some non-critical species, data, particularly population data, was problematic. The potential benefits of the natural inventory model are substantial, the costs are modest.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513570310505961
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  • 2
    Electronic Resource
    Electronic Resource
    Transaction-specific satisfaction and overall satisfaction: an empirical analysis (2000)
    Bradford : Emerald
    The @journal of services marketing 14 (2000), S. 147-159 
    Details
    ISSN: 0887-6045
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The distinction between transaction-specific satisfaction and overall satisfaction has received little empirical attention in the satisfaction and services literature. Furthermore, a review of the extant literature provides mixed conceptual evidence concerning the relationships among transaction-specific satisfaction, overall satisfaction, and repurchase intentions. This study empirically investigates transaction-specific satisfaction, overall satisfaction and repurchase intentions, and finds that the two types of satisfaction can be distinguished from one another. Furthermore, the findings from this study suggest that overall satisfaction has a direct influence on repurchase intentions as well as a moderating influence on the transaction-specific satisfaction/repurchase intentions relationship. When overall satisfaction is high, transaction-specific satisfaction has little impact on repurchase intentions, but when overall satisfaction is low, transaction-specific satisfaction has a positive influence on repurchase intentions.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/08876040010371555
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  • 3
    Electronic Resource
    Electronic Resource
    Measurement distortion of graphs in corporate reports: an experimental study (2002)
    Bradford : Emerald
    Accounting, auditing & accountability journal 15 (2002), S. 546-564 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Graphs in corporate annual reports are a double-edged sword. While they offer the potential for improved communication of accounting information to users, the preparers of the annual reports can easily manipulate the graphs for their own interests. For over a decade, the empirical financial graphics literature has focused on examining company reporting practices. A particular concern has been measurement distortion, which violates a fundamental principle of graph construction. Unfortunately, it is not yet known whether observed levels of measurement distortion are likely to affect users' perceptions of financial performance. This study uses an experimental approach to address this issue. Pairs of graphs are shown to establish the level of difference that is just noticeable to graph readers. Six levels of "distortion" are investigated (5 per cent, 10 per cent, 20 per cent, 30 per cent, 40 per cent and 50 per cent). Results indicate that if financial graphs are to avoid distorting the perceptions of users, then no measurement distortions in excess of 10 per cent should be allowed. Users with lower levels of financial understanding appear to be most at risk of being misled by distorted graphs. Further research will be necessary to investigate whether this impact upon perceptions subsequently affects users' decisions in specific contexts.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513570210440595
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  • 4
    Electronic Resource
    Electronic Resource
    The effects of locational convenience on customer repurchase intentions across service types (2003)
    Bradford : Emerald
    The @journal of services marketing 17 (2003), S. 701-712 
    Details
    ISSN: 0887-6045
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Location has long been touted as an important competitive factor in retailing and services. However, since convenient, high-traffic locations are costly, an examination of conditions under which locational convenience is more important and those in which it is less important is critical. Supplements the logic of prior research to examine the importance of location as a function of both customer satisfaction with the core service and service type. Finds that a convenient location is critical in more standardized, less personalized services when satisfaction falters, but is not important for less standardized, more personalized services regardless of satisfaction levels. Thus, a convenient location can act as a barrier to defection in more standardized, less personal services such as banks, making it an important strategic factor in minimizing defection when satisfaction with the core service drops. However, contrary to conventional wisdom, locational convenience appears less important to repurchase intentions for less standardized, more personal services such as hairstylists, thus negating its potential as a switching barrier for such services.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/08876040310501250
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  • 5
    Electronic Resource
    Electronic Resource
    The impact of service failure severity on service recovery evaluations andpost-recovery relationships (2004)
    Bradford : Emerald
    The @journal of services marketing 18 (2004), S. 133-146 
    Details
    ISSN: 0887-6045
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Previous research has found that interactional justice and distributive justice are critical factors influencing customer satisfaction after a service recovery. In addition, previous service recovery research has found that satisfaction is an important determinant of key outcome variables such as trust, commitment, and negative word-of-mouth. The current study extends previous research by investigating the role of service failure severity within the existing framework of service recovery research. The results indicate that service failure severity has a significant influence on satisfaction, trust, commitment, and negative word-of-mouth. The results also provide partial support for a moderating influence of service failure severity. Implications and areas for future research are discussed.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/08876040410528737
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  • 6
    Electronic Resource
    Electronic Resource
    The effect of thematic structure on the variability of annual report readability (2001)
    Bradford : Emerald
    Accounting, auditing & accountability journal 14 (2001), S. 311-326 
    Details
    ISSN: 0951-3574
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The readability of annual reports has been the focus of extensive prior research. However, the extent of readability variability has only recently received specific attention. In response to a perceived need for further research into this area, an analysis of 60 UK chairman's statements was conducted in order to test for possible determinants of readability variability. Results show the introduction to the chairman's statement is systematically easier to read than other parts of the chairman's statement. No evidence was found to support prior research that, rather than present accounting narratives objectively, managers use readability variability to emphasise good news and obfuscate bad news. The thematic structures within the chairman's statement were investigated to explore whether they were responsible for systematic patterns in the variability of annual report readability. Findings indicate that thematic structure of the chairman's statement is indeed a key driver of the variability of annual report readability.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/09513570110399890
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  • 7
    Electronic Resource
    Electronic Resource
    Candida glabrata STE12 is required for wild-type levels of virulence and nitrogen starvation induced filamentation (2003)
    Oxford, UK : Blackwell Publishing Ltd.
    Molecular microbiology 50 (2003), S. 0 
    Details
    ISSN: 1365-2958
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Biology , Medicine
    Notes: The highly conserved fungal Ste12 transcription factor family of proteins play critical roles in the regulation of many cellular processes including mating, cell wall biosynthesis, filamentation and invasive growth. They are also important mediators of fungal virulence. The Candida glabrata STE12 homologue was cloned. The encoded protein has a single DNA binding homeodomain but lacks both a C2H2 zinc finger DNA binding domain and an apparent Dig1/Dig2 regulatory motif. Candida glabrata STE12 can functionally complement the nitrogen starvation induced filamentation and mating defects of Saccharomyces cerevisiae ste12 mutants. We also show that C. glabrata STE12 is required for nitrogen starvation-induced filamentation as ste12 mutants rarely produce pseudohyphae on nitrogen depeleted media. Finally we describe a novel murine model of C. glabrata systemic disease and use this to demonstrate that C. glabrata ste12 mutants, although still able to cause disease, are attenuated for virulence compared with STE12 reconstituted strains. Candida glabrata STE12 is therefore the first virulence factor encoding gene to be described in this increasingly important fungal pathogen.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1046/j.1365-2958.2003.03755.x
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  • 8
    Electronic Resource
    Electronic Resource
    Miscanthus biomass production for energy in Europe and its potential contribution to decreasing fossil fuel carbon emissions (2004)
    Oxford, UK : Blackwell Publishing
    Global change biology 10 (2004), S. 0 
    Details
    ISSN: 1365-2486
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Biology , Energy, Environment Protection, Nuclear Power Engineering , Geography
    Notes: Field trials throughout Europe over the past 15 years have confirmed the potential for high biomass production from Miscanthus, a giant perennial rhizomatous grass with C4 photosynthesis. However, policies to promote the utilization of biomass crops require yield estimates that can be scaled up to regional, national and continental areas. The only way in which this information can be reliably provided is through the use of productivity models. Here, we describe MISCANMOD, a productivity model, which was used in conjunction with a GIS to plot potential, non-water-limited yields across Europe. Modelled rainfed yields were also calculated using a water balance approach based on FAO estimates of plant available water in the soil. The observed yields were consistent with modelled yields at 20 trial sites across Europe. We estimate that if Miscanthus was grown on 10% of suitable land area in the European Union (EU15), 231 TWh yr−1 of electricity could be generated, which is 9% of the gross electricity production in 2000. Using the same scenario, the total carbon mitigation could be 76 Mt C yr−1, which is about 9% of the EU total C emissions for the 1990 Kyoto Protocol baseline levels.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1529-8817.2003.00749.x
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  • 9
    Electronic Resource
    Electronic Resource
    The Impact of Graph Slope on Rate of Change Judgments in Corporate Reports (2002)
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Abacus 38 (2002), S. 0 
    Details
    ISSN: 1467-6281
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: The use of graphs to disclose financial information in annual reports represents a significant dimension of financial disclosure management. Statistical graphics studies demonstrate that the accurate visual decoding of a graph is contingent upon the graph’s slope parameter. This article reports two related studies into the slope parameter in a financial reporting context. A laboratory experiment indicates that sub-optimal slope parameters produce distorted judgments of corporate performance and an examination of the graphical formatting choices of 240 large U.K. companies indicates material departures from the optimal slope parameter. Policy implications are discussed.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1467-6281.00104
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  • 10
    Electronic Resource
    Electronic Resource
    Application of Monitoring Data forGiardia andCryptosporidium to Boil Water Advisories (2001)
    Boston, USA and Oxford, UK : Blackwell Publishers Inc.
    Risk analysis 21 (2001), S. 0 
    Details
    ISSN: 1539-6924
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Energy, Environment Protection, Nuclear Power Engineering
    Notes: Despite the problems associated with analyzing water samples forGiardia cysts andCryptosporidium oocysts, the data can be very useful if their strengths and weaknesses are understood. Two municipalities in northern Ontario, Temagami and Thunder Bay, both issued boil water advisories forGiardia contamination. Data from these two cities are compared to show that only one municipality experienced a real outbreak, whereas the other did not. The concentration ofGiardia cysts was much higher than background during the outbreak at Temagami, and the postoutbreak concentrations of cysts were very similar to the long-term average cyst concentration at Thunder Bay. The waterborne outbreak of giardiasis at Temagami was characterized by consistent positive results from water samples, concentrations two to three orders of magnitude higher than normal, and an obvious increase in the number of cases of giardiasis in the population. No outbreak was experienced at Thunder Bay, but a boil water advisory (BWA) was set in place for more than a year on the basis of a single sample from Loch Lomond in which only two cysts were detected but the sample equivalent volume was low. This gave the impression of a sudden increase in concentration, but 39 of 41 subsequent samples were negative. Additional factors that led to a BWA at Thunder Bay are described, and recommendations are presented to help determine when a BWA is necessary and when it should be rescinded.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/0272-4332.216176
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