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  • 1
    Digitale Medien
    Digitale Medien
    International financial analysis and the handicap of accounting diversity (2004)
    Bradford : Emerald
    European business review 16 (2004), S. 272-291 
    Details
    ISSN: 0955-534X
    Quelle: Emerald Fulltext Archive Database 1994-2005
    Thema: Wirtschaftswissenschaften
    Notizen: 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.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1108/09555340410536217
    Standort Signatur Erwartet Verfügbarkeit
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  • 2
    Digitale Medien
    Digitale Medien
    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
    Quelle: Emerald Fulltext Archive Database 1994-2005
    Thema: Wirtschaftswissenschaften
    Notizen: 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.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1108/02656710410522711
    Standort Signatur Erwartet Verfügbarkeit
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  • 3
    Digitale Medien
    Digitale Medien
    Stress corrosion cracking behaviour of precipitation hardened stainless steels in high purity water environments (2001)
    Bradford : Emerald
    Anti-corrosion 48 (2001), S. 37-47 
    Details
    ISSN: 0003-5599
    Quelle: Emerald Fulltext Archive Database 1994-2005
    Thema: Maschinenbau
    Notizen: The susceptibility of 17-4PH and 17-7PH stainless steels to stress corrosion cracking (SCC) is examined in the present investigation. The specimens were tested in the presence of NaCl and NaOH (20%) at 908C and various pH values. The evaluations were carried out using the CERT test, at a speed of 10-6s-1, supplemented by anodic polarisation and electrochemical noise analysis. The main objective was to identify the conditions of both susceptibility and performance of these materials. Fractographic analyses revealed both ductile and brittle fractures. Also, the presence of intergranular cracks was a clear indication of a characteristic anodic dissolution of the material. Nevertheless, the main mechanism for stress corrosion crack propagation was hydrogen embrittlement. From the experimental results, it was concluded that electrochemical noise analysis is a reliable technique for the identification of crack nucleation and growth.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1108/00035590110365318
    Standort Signatur Erwartet Verfügbarkeit
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  • 4
    Digitale Medien
    Digitale Medien
    Identifying successful marketing strategies by export regional destination (2004)
    Bingley : Emerald
    International marketing review 21 (2004), S. 573-597 
    Details
    ISSN: 0265-1335
    Quelle: Emerald Fulltext Archive Database 1994-2005
    Thema: Wirtschaftswissenschaften
    Notizen: 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.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1108/02651330410568024
    Standort Signatur Erwartet Verfügbarkeit
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  • 5
    Digitale Medien
    Digitale Medien
    Resistance to change: a literature review and empirical study (2003)
    Bingley : Emerald
    Management decision 41 (2003), S. 148-155 
    Details
    ISSN: 0025-1747
    Quelle: Emerald Fulltext Archive Database 1994-2005
    Thema: Wirtschaftswissenschaften
    Notizen: 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.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1108/00251740310457597
    Standort Signatur Erwartet Verfügbarkeit
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  • 6
    Digitale Medien
    Digitale Medien
    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
    Quelle: Emerald Fulltext Archive Database 1994-2005
    Thema: Psychologie , Wirtschaftswissenschaften
    Notizen: 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.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1108/02683940410543579
    Standort Signatur Erwartet Verfügbarkeit
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  • 7
    Digitale Medien
    Digitale Medien
    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
    Quelle: Emerald Fulltext Archive Database 1994-2005
    Thema: Maschinenbau
    Notizen: 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.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1108/09556220410527228
    Standort Signatur Erwartet Verfügbarkeit
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  • 8
    Digitale Medien
    Digitale Medien
    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
    Quelle: Emerald Fulltext Archive Database 1994-2005
    Thema: Wirtschaftswissenschaften
    Notizen: 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.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1108/09600030410533574
    Standort Signatur Erwartet Verfügbarkeit
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  • 9
    Digitale Medien
    Digitale Medien
    Gender differences of mobility: analysis of job and work-family factors (2003)
    Bradford : Emerald
    Women in management review 18 (2003), S. 199-219 
    Details
    ISSN: 0964-9425
    Quelle: Emerald Fulltext Archive Database 1994-2005
    Thema: Sociologie , Wirtschaftswissenschaften
    Notizen: This paper analyzes the results of a survey about labor mobility of a sample of 1,182 Spanish employees. The results indicate that women have lower mobility than men, and that the mobility of men and women is explained by different factors. The employee's perceptions about job satisfaction, pay fairness, and employment stability are also more explicative of job mobility than traditional job-related factors, such as wages or training. These results have managerial implications for the segmentation of men and women in the labor market.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1108/09649420310479408
    Standort Signatur Erwartet Verfügbarkeit
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  • 10
    Digitale Medien
    Digitale Medien
    Differential effects of gender on perceptions of teleworking by human resources managers (2002)
    Bradford : Emerald
    Women in management review 17 (2002), S. 262-275 
    Details
    ISSN: 0964-9425
    Quelle: Emerald Fulltext Archive Database 1994-2005
    Thema: Sociologie , Wirtschaftswissenschaften
    Notizen: This paper anayzes the differences of male and female human resource (HR) managers' perceptions on the benefits, barriers and feasibility of teleworking adoption in a sample of Spanish companies. The results indicate that teleworking is seen as more feasible where there are a large number of female employees, and that female HR managers perceive teleworking differently than male HR managers. Women tend to be more positive about the potential of teleworking.
    Materialart: Digitale Medien
    URL: http://dx.doi.org/10.1108/09649420210441914
    Standort Signatur Erwartet Verfügbarkeit
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