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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
    Analysis of internal and external labour mobility: A model of job-related and non-related factors (2004)
    Bingley : Emerald
    Personnel review 33 (2004), S. 222-240 
    Details
    ISSN: 0048-3486
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: This paper shows the results of a survey to Spanish employees about labour mobility and its determinants. Job non-related factors are more significant than job related factors to explain the employees' labour mobility. The employee's perceptions about job satisfaction, pay fairness, and work-family conflict are more explanatory of labour mobility than traditional job-related factors like pay or social benefits.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/00483480410518068
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  • 4
    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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  • 5
    Electronic Resource
    Electronic Resource
    The organizational implications of human resources managers' perception of teleworking (2003)
    Bingley : Emerald
    Personnel review 32 (2003), S. 733-755 
    Details
    ISSN: 0048-3486
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Human resource managers are prime decision-makers in the adoption of teleworking. This paper shows the results of an empirical study of the perceptions of HR managers about the feasibility of teleworking within their organizations. Teleworking feasibility is significantly explained by the percentage of tasks suitable to teleworking, the employees' involvement in task design and programming, the percentage of salespeople in the workforce, the degree of work-location sharing for teleworking, the use of information and communication technologies, and the degree of innovation. HR managers in small companies perceive a greater feasibility than HR managers in large companies.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/00483480310498693
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  • 6
    Electronic Resource
    Electronic Resource
    Lean indicators and manufacturing strategies (2001)
    Bingley : Emerald
    International journal of operations & production management 21 (2001), S. 1433-1452 
    Details
    ISSN: 0144-3577
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Develops and tests an integrated check-list to assess manufacturing changes towards lean production. Using the results from a survey to manufacturing plants located in the Spanish region of Aragon, analyzes which lean production indicators are more used to assess the company's improvements in their production systems, and the determinants on the use of these indicators.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/01443570110407436
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  • 7
    Electronic Resource
    Electronic Resource
    Quality management practices in the purchasing function: An empirical study (2004)
    Bingley : Emerald
    International journal of operations & production management 24 (2004), S. 666-687 
    Details
    ISSN: 0144-3577
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: The topic of this research focuses on firm's perceived implementation of quality management practices in the purchasing function. More specifically, this paper describes an exploratory research effort to analyze and classify quality management practices in purchasing and assesses the relationships of these practices with measurements of a firm purchasing's operational performance (POP), internal customer satisfaction and business performance. The results reported in this study are based on a field survey consisting of responses gathered from 306 purchasing managers within the Spanish manufacturing industry. The assessment of the relationships among quality management practices in purchasing, POP, internal customer satisfaction and business performance is carried out using bivariate correlation analysis.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/01443570410541984
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  • 8
    Electronic Resource
    Electronic Resource
    An initial assessment of the influence of IT on TQM: a multiple case study (2003)
    Bingley : Emerald
    International journal of operations & production management 23 (2003), S. 348-374 
    Details
    ISSN: 0144-3577
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: Information technology (IT) and total quality management (TQM) have significantly impacted on most organizations and each has been widely researched. However, there is little well-founded empirical research on the relationship between the two, particularly on the way in which TQM is influenced by IT. This paper presents an initial investigation of such relationships through an interview survey of 14 companies based in Spain. The cases indicate that there is a framework underpinning this relationship. The paper concludes with a proposal for this framework and an instrument for testing the conjectured linkages within the framework.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/01443570310467302
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  • 9
    Electronic Resource
    Electronic Resource
    Resistance to change: a literature review and empirical study (2003)
    Bingley : Emerald
    Management decision 41 (2003), S. 148-155 
    Details
    ISSN: 0025-1747
    Source: Emerald Fulltext Archive Database 1994-2005
    Topics: Economics
    Notes: This paper examines organizational change, focusing on the distinction of changes according to their scope and presenting a typology of evolutionary and strategic changes. It also offers an in-depth study of resistance to change. Through empirical research, the paper analyzes the importance of the sources of resistance to change defined theoretically, and considers both types of changes. The article shows which sources of resistance differ most, according to the scope of change, offering hints about where organizations should pay special attention when initiating a change process.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1108/00251740310457597
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  • 10
    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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