scholarly journals A note on auditing fair value of investment properties

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bo Nordlund ◽  
Johan Lorentzon ◽  
Hans Lind
Keyword(s):  
Fair Value ◽  
Financial Reports ◽  
Content Type ◽  
Market Values ◽  
Substantial Risk ◽  
Fair Market ◽  
Depth Interviews ◽  
Practical Implications

PurposeThe purpose of this article is to study how fair values in financial reports are audited.Design/methodology/approachThe study is a qualitative case study based on in-depth interviews.FindingsOne important finding is that auditors anchor in the figure presented by the company, and despite the auditing efforts, there is a substantial risk of management bias in the fair values reported. There is a risk for confirmation bias.Research limitations/implicationsRelatively, few respondents were employed in this study, but their background and competence lead to the assessment that the study provides a representative picture of what is being investigated.Practical implicationsAuditors may need to develop ways of performing auditing of fair values to reduce the risks identified in this study.Social implicationsThis study presents a perspective of the auditing process enabling an evaluation of the quality of fair value estimates regarding investment properties in the financial reports. This study also provides users of financial reports as investors, bankers and other institutions with an enhanced understanding of reported estimates of fair (market) values.Originality/valueVery few studies have investigated how auditors evaluate fair values of investment properties. This study contributes by giving users of financial reports an enhanced understanding of the quality of reported estimates of fair (market) values.

scholarly journals Business networking in organisationally thin regions: a case study on network brokers, SMEs and knowledge-sharing

2020 ◽  
Vol 27 (5) ◽  
pp. 839-861 ◽  
Author(s):  
Birgit Leick ◽  
Susanne Gretzinger
Keyword(s):  
Public Policy ◽  
Knowledge Sharing ◽  
Knowledge Exchange ◽  
Business Networks ◽  
Content Type ◽  
Different Types ◽  
Business Networking ◽  
Practical Implications

PurposeResearch on business networks in organisationally thin regions, which are characterised by a low density and quality of business networks, is still in its infancy, while the facilitation of business networks receives increasing interest. The present paper combines both perspectives by investigating how different types of network brokers facilitate business networking and knowledge-sharing in organisationally thin regions.Design/methodology/approachBurt's theory on brokers in social networks is applied to knowledge-sharing in business networks for organisational thinness as context. A qualitative case study represents the empirical basis that describes network brokers from various domains in three different German case regions, which are characterised by organisational thinness.FindingsThe network brokers studied facilitate different types of business networks, and they use various levers to increase knowledge-sharing among companies in business networks. Two broker types emerge, private business-driven versus public policy-driven network brokers with distinct approaches to the facilitation of business networking and knowledge-sharing and different limitations due to organisational thinness.Practical implicationsCompanies, notably SMEs, in contexts characterised by low networking density and quality may benefit from various types of network brokers that foster business networking and instigate knowledge exchange. Public policy should embed activities of private brokers in existing SME assistance programmes to increase the quantity and quality of business networks.Originality/valueNetwork facilitation in regions with weaknesses in their endowment with industry clusters, business networks and innovative knowledge exchange is under-explored, and this paper contributes to shedding light on this topic with a case study.

Evaluating the legibility of urban parks based on neuroscience and the FVFL model

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yasaman Gholami ◽  
Seyed Hassan Taghvaei ◽  
Saeid Norouzian-Maleki ◽  
Rouhollah Mansouri Sepehr
Keyword(s):  
Fixation Duration ◽  
Urban Parks ◽  
Cognitive Maps ◽  
Urban Spaces ◽  
Average Correlation ◽  
Content Type ◽  
Practical Implications

PurposeThe purpose of the study is to quantitatively evaluate the role of landscape values and factors in urban parks experimentally based on neuroscience.Design/methodology/approachIn the first step, ten major parks were selected out of 59 regional and trans-regional parks in Tehran for field study analysis. Next, considering the diversity and abundance of landscape elements in the selected parks, Mellat Park was chosen for the case study.FindingsThe fixation duration of the factors has an average correlation coefficient of 0.5865, −0.5035 and −0.5125 for the overall sketch map, quality and accuracy, respectively. The results indicated that the “quality of people's cognitive maps” has a direct relation to fixation duration on “human-made factors” and an inverse relation to fixation duration on “natural factors” and “human activities and behavioral factors” in the park.Practical implicationsThe results can pave the way for further research in the interdisciplinary fields of landscape architecture and neuroscience.Originality/valueLegibility is a superior quality of urban spaces that profoundly affect how people perceive and behave.

How and why does expatriation management influence expatriates’ employability?

2016 ◽  
Vol 4 (4) ◽  
pp. 432-452 ◽  
Author(s):  
Joost Bücker ◽  
Erik Poutsma ◽  
Hananja Monster
Keyword(s):  
Single Case ◽  
Line Managers ◽  
Content Type ◽  
Hr Management ◽  
Hr Managers ◽  
Management Functions ◽  
Depth Interviews ◽  
Study Setting ◽  
Practical Implications

Purpose The purpose of this paper is to offer a timely assessment of the influence of human resource (HR) processes and policies on expatriates’ employability, using a Dutch international engineering firm as the study setting. Design/methodology/approach The qualitative study, based on in-depth interviews with 15 respondents in various roles, such as expatriates, repatriates, HR managers and line managers, is complemented by a document analysis of HR policy reports about expatriation processes. Findings Expatriation management influences the internal employability of engineering expatriates, yet most HR policies related to expatriation work are counterproductive in terms of in-company employability of expatriates. Research limitations/implications Further research could extend this single case study by differentiating engineering from management functions and addressing employability implications for other assignments and other forms of expatriation. Comparisons are also possible across various stakeholders with regard to social support. Practical implications HR management can follow several prescriptions revealed by this study to increase expatriates’ employability within the organization. Originality/value This study is among the first to relate expatriation processes to the dimensions of employability.

The apparel aftermarket in India – a case study focusing on reverse logistics

2011 ◽  
Vol 15 (2) ◽  
pp. 211-227 ◽  
Author(s):  
Nandita Abraham
Keyword(s):  
Reverse Logistics ◽  
Activity Increase ◽  
Business Decisions ◽  
Content Type ◽  
Logistics Systems ◽  
A Value ◽  
Logistics Process ◽  
Depth Interviews ◽  
Practical Implications

PurposeThis paper aims to map and understand the reverse logistics systems in the apparel aftermarket in India. It clarifies the processes involved from the procurement of used clothing until its resale in the aftermarket. The paper identifies that collaboration between stakeholders can improve logistics, business predictability and margins.Design/methodology/approachIn total, 93 in‐depth interviews were conducted with stakeholders. Questions revolved around strategic and operational factors of reverse logistics in the aftermarket.FindingsThis fragmentation and isolation of stakeholders' businesses is identified as the cause of most stakeholder inefficiencies. It was found that benefits accrued by collaboration in the reverse logistics chain are increased market knowledge, more predictable business and better margins.Research limitations/implicationsMapping and understanding of the reverse logistics were the primary aims of this paper. Researchers are encouraged to look at a value‐addition model based on this paper which could help evaluate further business decisions. Additionally a study of the sustainability aspects of this reverse logistics process would be a valuable addition to knowledge in this area.Practical implicationsCollaborative initiatives can be used as a way to reduce multiplicity of activity, increase predictability and expand business.Originality/valueThis paper fulfills the need of understanding the apparel aftermarket in India and how reverse logistics may be looked on as a tool to manage the post‐first consumer apparel market.

Pedagogical strategies and challenges of multigrade schoolteachers in Albay, Philippines

2020 ◽  
Vol 22 (4) ◽  
pp. 299-315
Author(s):  
Judy Vargas Bongala ◽  
Vanessa Baraero Bobis ◽  
John Paul Ramos Castillo ◽  
Arlyne Canales Marasigan
Keyword(s):  
Design Methodology ◽  
Qualitative Data ◽  
The Philippines ◽  
Pedagogical Strategies ◽  
Content Type ◽  
Case Study Design ◽  
Grassroots Level ◽  
Depth Interviews ◽  
Practical Implications

PurposeThis paper aims to examine the pedagogical strategies and challenges of selected multigrade (MG) schoolteachers in Albay, Philippines.Design/methodology/approachThis study utilized a case study design using a validated semi-structured instrument with in-depth interviews to ten MG teachers, observation and document analysis. Qualitative data analyses such as content and thematic analyses were used in analyzing the data.FindingsThe results show that MG teachers use a variety of overlapping and supplementary instructional strategies such as (1) teaching one topic to all grades and at varying levels of difficulty using differentiated activity, (2) “jump-jump strategy”/teaching one grade while others work independently and (3) peer teaching or tutoring. However, there are several pedagogical challenges that MG teachers are faced with: (1) conflict between the medium of instructions and grade grouping, (2) problems with lesson planning, (3) unfocused instruction, (4) insufficient learners' materials, (5) absence of training prior to MG teaching and (6) the negative perception of the effectiveness of MG instructions.Research limitations/implicationsThe research is limited within the context of the participants and focuses on the pedagogical strategies and challenges in the implementation of MG teaching.Practical implicationsThe results of this study can serve as a reference on how to support and strengthen MG instruction.Originality/valueThis study provides a research-based overview of MG schools from the grassroots level and adds to the limited studies of MG education in the Philippines.

Leading the resettlement of adults with profound learning difficulties from hospital accommodation to supported housing in the community

2014 ◽  
Vol 10 (1) ◽  
pp. 31-43
Author(s):  
Roger Ellis ◽  
Elaine Sylvia Hogard ◽  
David Sines
Keyword(s):  
Learning Difficulties ◽  
Analytical Description ◽  
Supported Housing ◽  
Content Type ◽  
Leadership Behaviour ◽  
History Of ◽  
The Individual ◽  
Practical Implications

Purpose – The purpose of this paper is to provide an analytical description of the leadership provided by an official identified as “P” in the resettlement of adults with profound learning difficulties from hospital care to supported housing in the community. His story, presented as a case study, is contextualised in the history of the resettlement and its policy context, and in the evaluation of the resettlement. Design/methodology/approach – This is a case study of the leadership activities and style of an individual based on evidence from a series of interviews; documentary evidence; and the results of a formal evaluation. Findings – The leadership was highly effective in achieving a resettlement which had to overcome numerous hurdles and which achieved externally evaluated outcomes in improving the quality of life of the service users concerned. Research limitations/implications – This is a case study of an individual with the attendant difficulties of scientific generalisation. The achievements of the individual in terms of outcomes were evaluated through the use of valid and reliable measures. Practical implications – The descriptions of leadership behaviour and style and the obstacle overcome should be illuminating to those facing comparable management challenges. Originality/value – This would be the only case study in the literature of leadership in this area. The evaluation which measures its success is also unique.

Care homes lay assessor project – using volunteers to improve the quality of life of older people living in care homes

2016 ◽  
Vol 20 (2) ◽  
pp. 94-100
Author(s):  
Kenneth Walter Dolbear
Keyword(s):  
Quality Of Life ◽  
Older People ◽  
Care Home ◽  
Care Homes ◽  
Meaningful Change ◽  
Content Type ◽  
Local Council ◽  
Practical Implications

Purpose – The purpose of this paper is to outline the learning from an innovative approach to using volunteers as lay assessors in order to secure improvements in the quality of life of older people in care homes. Design/methodology/approach – The paper describes the implementation of pilot lay assessor scheme in Bristol and systematically explores the learning from this case study. Findings – The paper concludes that despite a number of important challenges and limitations, a lay assessor approach, particularly when conducted in close co-operation with a local council, can indeed provide demonstrable quality of life benefits for older people in closed institutions such as care homes. Practical implications – The case study highlights a number of key implications for practice including: it is possible to recruit, motivate and train volunteers to provide a lay assessor scheme; working with a local council and providers of care homes can produce real improvements in quality of life; lay assessor schemes are an important way of “shining a light” into closed institutions; defining quality of life and balancing this with institutional attitudes towards risk can be extremely challenging; and working with care home managers, providing them with ideas and support can be effective in bringing about meaningful change. Originality/value – This case study reports on one of the first volunteer lay assessor initiatives in the country. There has been very little if any reporting or analysis of such schemes. This paper therefore adds significantly to this important are of public policy and provision.

Improving the weight of Technical Attributes in Quality Function Deployment by the Integration of Techniques for Order of Preference by Similarity to Ideal Solution method

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ajit Kumar Singh ◽  
A.M. Rawani
Keyword(s):  
Customer Satisfaction ◽  
Quality Function Deployment ◽  
Solution Method ◽  
Ideal Solution ◽  
Quality Function ◽  
Content Type ◽  
Product Service ◽  
Practical Implications

PurposeThis study aims to integrate the Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) method with quality function deployment (QFD) which helps to improve the weight of technical attributes by calculating the closeness of particular attributes with the best attributes and farthest from the worst technical attributes simultaneously.Design/methodology/approachFor the fulfilment of the aim of the study, detailed literature is reviewed and a suitable tool for score calculation has been selected. Further, the proposed methodology is applied in a literature-based case study, and a new weight is calculated and compared with the previous weight.FindingsThe finding of the study suggests that higher weightage is assigned to those technical attributes which is very close to the best technical attribute, and lower weightage is assigned to the technical attributes which are very close to worst technical attributes. Therefore, the weight calculated with the help of the proposed methodology will suggest to optimally invest the resources on technical attributes so that the maximum customer satisfaction is achieved.Practical implicationsThe proposed method will help in better score calculation of QFD. Therefore, the use of the proposed method will help in better product and service design for maximum customer satisfaction.Social implicationsProposed methodology aims to help managers, administrators, QFD practitioners and product/service designers to design a new product/service or mange the quality of existing product/services in an effective way.Originality/valueThis is the first kind of study, in which modification in score calculation has been proposed. This modification will help in the better assignment of resources for maximum customer satisfaction.

Leveraging ambitions and barriers: Glasgow universities and the 2014 Commonwealth Games

2017 ◽  
Vol 35 (6) ◽  
pp. 822-838 ◽  
Author(s):  
Millicent Kennelly ◽  
Halley Corbett ◽  
Kristine Toohey
Keyword(s):  
Staff Development ◽  
Future Event ◽  
Missed Opportunities ◽  
Content Type ◽  
Stakeholder Relationships ◽  
Sport Events ◽  
Commonwealth Games ◽  
Depth Interviews ◽  
Practical Implications

Purpose The purpose of this paper is to investigate why and how universities in the Glasgow region sought to leverage the 2014 Commonwealth Games to achieve their own benefits. Design/methodology/approach An in-depth qualitative case study, utilising documentary evidence and in-depth interviews, was employed to examine how Glasgow universities leveraged the Games, and the outcomes they sought. Findings Universities sought to leverage the 2014 Commonwealth Games to garner a range of benefits, including increased brand awareness, student and staff development opportunities, new or improved infrastructure, and strengthened stakeholder relationships. Leveraging strategies included developing relationships with other Games’ stakeholders to establish and participate in collaborations, committees, and research consortia, hosting ancillary events, and hosting teams on training camps. However, data revealed substantial barriers to effective leveraging, such as insufficient resourcing and lack of leadership, and consequently several interviewees conveyed a sense of missed opportunities. Practical implications The results can inform universities located in host regions about the opportunities and challenges to strategically leveraging an event. Also, if event organisations understand the leveraging ambitions of event stakeholders, such as universities, they can better facilitate and manage their relationships with such stakeholders to maximise event benefits in the host region. Originality/value This research considers the leveraging activities of a previously un-researched event stakeholder group (universities) that have the potential to deliver benefits that reach students, staff, and industry interest groups in event host communities. The knowledge contributed could aid universities in future event host regions to strategically leverage to maximise the benefits of major sport events.

scholarly journals Implementing the citizen focus agenda: a case study in police leadership

2014 ◽  
Vol 10 (3) ◽  
pp. 142-156 ◽  
Author(s):  
Andrew Fisher ◽  
Stuart Kirby
Keyword(s):  
Leadership Styles ◽  
Police Officers ◽  
Public Agencies ◽  
Police Leadership ◽  
Structured Interviews ◽  
Content Type ◽  
Practical Implications

Purpose – Although the private sector has long understood that a customer-focused service is synonymous with success, the concept is less embedded in public agencies such as the Police. Cultural studies consistently argue that police practitioners perceive “citizen focused” or “quality of service” approaches as distant to “real policing”, making the concept difficult to implement. The purpose of this paper is to explore the complex infrastructure required for the implementation of this approach, specifically focusing on senior police leadership. Design/methodology/approach – Using semi-structured interviews across a diversity of police officers and staff it provides a case study of a city Police Force in England, who attempted to introduce a citizen focused approach between 2006-2010. Findings – Senior police leaders were reported to exhibit distinct and consistent leadership styles with a “transformational” style more positively associated with the implementation of this agenda. Practical implications – The study argues specific leadership styles are critical to the delivery of “quality” approaches. Originality/value – No other case studies currently exist that have explored the role of police leadership in the field of quality service/citizen focused approaches.

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