Strategic decision making in small businesses:implications for strategic flexibility and strategic adaptation

Strategic decision making (SDM) in a small business is an informal, highly personalised cognitive process which is emergent in nature. SDM determines the extent to which decision makers generate innovative decision-making options, and is therefore critical in order for small businesses to achieve strategic flexibility to enable strategic adaptation to turbulent environments. By examining SDM in small businesses, this research has the potential to address a major criticism of the extant literature in that it has been pre-occupied with measuring the formality of strategic planning and has neglected the informal, highly personalised and cognitive nature of strategic decision making in a small businesses.

Online-questionnaire design:establishing guidelines and evaluating existing eupport

As a new medium for questionnaire delivery, the internet has the potential to revolutionise the survey process. Online (web-based) questionnaires provide several advantages over traditional survey methods in terms of cost, speed, appearance, flexibility, functionality, and usability [1, 2]. For instance, delivery is faster, responses are received more quickly, and data collection can be automated or accelerated [1- 3]. Online-questionnaires can also provide many capabilities not found in traditional paper-based questionnaires: they can include pop-up instructions and error messages; they can incorporate links; and it is possible to encode difficult skip patterns making such patterns virtually invisible to respondents. Like many new technologies, however, online-questionnaires face criticism despite their advantages. Typically, such criticisms focus on the vulnerability of online-questionnaires to the four standard survey error types: namely, coverage, non-response, sampling, and measurement errors. Although, like all survey errors, coverage error (“the result of not allowing all members of the survey population to have an equal or nonzero chance of being sampled for participation in a survey” [2, pg. 9]) also affects traditional survey methods, it is currently exacerbated in online-questionnaires as a result of the digital divide. That said, many developed countries have reported substantial increases in computer and internet access and/or are targeting this as part of their immediate infrastructural development [4, 5]. Indicating that familiarity with information technologies is increasing, these trends suggest that coverage error will rapidly diminish to an acceptable level (for the developed world at least) in the near future, and in so doing, positively reinforce the advantages of online-questionnaire delivery. The second error type – the non-response error – occurs when individuals fail to respond to the invitation to participate in a survey or abandon a questionnaire before it is completed. Given today’s societal trend towards self-administration [2] the former is inevitable, irrespective of delivery mechanism. Conversely, non-response as a consequence of questionnaire abandonment can be relatively easily addressed. Unlike traditional questionnaires, the delivery mechanism for online-questionnaires makes estimation of questionnaire length and time required for completion difficult1, thus increasing the likelihood of abandonment. By incorporating a range of features into the design of an online questionnaire, it is possible to facilitate such estimation – and indeed, to provide respondents with context sensitive assistance during the response process – and thereby reduce abandonment while eliciting feelings of accomplishment [6]. For online-questionnaires, sampling error (“the result of attempting to survey only some, and not all, of the units in the survey population” [2, pg. 9]) can arise when all but a small portion of the anticipated respondent set is alienated (and so fails to respond) as a result of, for example, disregard for varying connection speeds, bandwidth limitations, browser configurations, monitors, hardware, and user requirements during the questionnaire design process. Similarly, measurement errors (“the result of poor question wording or questions being presented in such a way that inaccurate or uninterpretable answers are obtained” [2, pg. 11]) will lead to respondents becoming confused and frustrated. Sampling, measurement, and non-response errors are likely to occur when an online-questionnaire is poorly designed. Individuals will answer questions incorrectly, abandon questionnaires, and may ultimately refuse to participate in future surveys; thus, the benefit of online questionnaire delivery will not be fully realized. To prevent errors of this kind2, and their consequences, it is extremely important that practical, comprehensive guidelines exist for the design of online questionnaires. Many design guidelines exist for paper-based questionnaire design (e.g. [7-14]); the same is not true for the design of online questionnaires [2, 15, 16]. The research presented in this paper is a first attempt to address this discrepancy. Section 2 describes the derivation of a comprehensive set of guidelines for the design of online-questionnaires and briefly (given space restrictions) outlines the essence of the guidelines themselves. Although online-questionnaires reduce traditional delivery costs (e.g. paper, mail out, and data entry), set up costs can be high given the need to either adopt and acquire training in questionnaire development software or secure the services of a web developer. Neither approach, however, guarantees a good questionnaire (often because the person designing the questionnaire lacks relevant knowledge in questionnaire design). Drawing on existing software evaluation techniques [17, 18], we assessed the extent to which current questionnaire development applications support our guidelines; Section 3 describes the framework used for the evaluation, and Section 4 discusses our findings. Finally, Section 5 concludes with a discussion of further work.

The rise and fall of stand-alone social reporting in a multinational subsidiary in Bangladesh:a case study

Purpose -The main aim of this paper is to examine the underlying drivers for the development and subsequent discontinuation of stand-alone corporate social responsibility (CSR) reporting in a multinational subsidiary in Bangladesh. Design/Methodology/Approach - The research approach employed for this purpose is a case study using evidence from a series of in depth interviews conducted during the period 2002-2010. Interview data is supplemented by examining other sources of information including annual reports, stand-alone social reports and relevant newspaper articles during the study period. Findings - It appears that the stand-alone CSR reporting process was initiated to give the subsidiary a formal space in which to legitimise its activities in Bangladesh where both tobacco control regulation and a strong anti-tobacco movement were gaining momentum. At the start of the process in 2002 corporate interviewees were very receptive of this initiative and strongly believed that it would not be a one off exercise. However, in the face of subsequent significant national policy shifts concerning tobacco control, irreconcilable stakeholder demands and increasing criticism of the CSR activities of the organisation at home and abroad the process was brought to an abrupt end in 2009. Research Limitations/Implications - The paper has a number of implications for policy makers concerning the future prospects for stand-alone social/sustainability reporting as a means of enhancing organisational transparency and accountability. In addition the paper discusses a number of theoretical implications for the development of legitimacy theory. Originality/value - Using the lens of legitimacy the paper theorises the circumstances leading to the initiation and subsequent cessation of CSR reporting in the organisation concerned. As far as we know this is the first study which theorises and provides significant fieldwork based empirical evidence regarding the discontinuation of stand-alone social reporting by a multinational company operating in a developing country. Thus, it extends previous desk-based attempts at using legitimacy theory to explain a decrease (or discontinuity) in CSR disclosures by de Villiers and van Staden (2006) and Tilling and Tilt (2010).

Variation in the length of an undergraduate degree:participation and outcomes

Recent policy in England has advocated the introduction of fast-track degrees to provide an alternative, shorter route to a bachelor's degree. It has been argued that this will widen participation in higher education and increase labour market flexibility by providing an option in which undergraduates spend one fewer years out of the labour market. Critics have suggested that the outcomes from this new undergraduate option will be worse than those for students following the standard length of undergraduate degree (which is three years for most subjects studied at universities in England). This criticism is based on a belief that students on the shorter degrees will be encouraged to 'cram', having less opportunity for reflection that will foster a deep understanding. These arguments are evaluated using data which compare students following two and three year degrees in the same subjects at the same university. © 2012 Copyright Society for Research into Higher Education.

Arrow-Debreu-modell és a Kornai-kritika harminc év után = The Arrow-Debreu Model and Kornai s critique, thirty years after

Több mint harminc év telt el Kornai János Anti-equilibrium című könyvének megjelenése óta. Ez volt az első mű a nemzetközi irodalomban, amely átfogóan bírálta az általános egyensúlyelméletet, mégpedig Debreu értékelméletén és az Arrow-Debreu modellen keresztül. A kritikára legélesebben Frank H. Hahn reagált, amire Kornai - fenntartva korábbi bírálatainak többségét - a közelmúltban megjelent önéletrajzában tért vissza. E cikkben elmélettörténeti előzményekkel együtt rekonstruáljuk a Kornai-Hahn-vita főbb pontjait, és megvizsgáljuk a kritikák és riposztok érvényességét. Látni fogjuk, hogy a legújabb közgazdasági elméletek nem mindenben igazolták Hahn ellenvetéseit. _______________ More than thirty years have passed since János Kornai s book Anti-Equilibrium appeared. This was the first work in international literature to criticize comprehensively the general theory of equilibrium, moreover through the value theory of Debreu and the Arrow-Debreu Model. The sharpest reaction to the criticism came from Frank H. Hahn, and Kornai returned to this in his recent autobiography. This article reconstructs the main points in the Kornai-Hahn debate, including its antecedents in the history of theory, and examines the validity of the criticisms and ripostes. It will be seen that Hahn s objections have not been endorsed in every respect by the latest economic theories.

Mérés és értékelés a számvitelben (Measurement and evaluation in the accounting)

A cikk kiindulópontja az a tény, hogy a számvitel, azon belül is a pénzügyi beszámolás alapvető feladata döntésekhez hasznosítható információk nyújtása a vállalkozásokkal kapcsolatba kerülő érintettek számára. A gazdasági jelenségek leképezése, számviteli transzformációja során létrejövő adatok információként való hasznosításának feltétele, hogy a pénzügyi kimutatások felhasználói tisztában legyenek a leképezés mögöttes feltételezéseivel. A cikk első része a mérés általános definíciójából kiindulva mutatja be a számviteli mérés és értékelés fogalmát, ezek összefüggését, alapvető jellemzőit. Ezt követően a pénzügyi beszámolásban jelenleg érvényesülő értékelési keretrendszert vázolja fel a nemzetközi (IFRS), illetve a magyar szabályozásból kiindulva. A cikk harmadik része a szabályozás mögött meghúzódó elméleti összefüggéseket vizsgálja, kitérve a számviteli mérés és a pénzügyi teljesítmény (jövedelem) kapcsolatára, valamint bemutatja és értékeli a számviteli méréssel kapcsolatos főbb kritikákat. ____ One of the central problems of accounting theory and accounting regulation is accounting valuation, accounting as a value assignment aspect of the representation of economic phenomena. The first part of the article, setting out from the general concept of measurement, introduces the concepts of measurement and valuation as applied in accounting, describing their interconnections and basic characteristics. Following this, based on the international (IFRS) and Hungarian regulations, the paper sketches the current valuation framework used in financial reporting. The third part of the article analyses the theoretical background of the effective regulation, while also covering the connection of accounting measurement and financial performance (income), and finally it presents and evaluates the main elements of criticism concerning measurement in accounting.

A fundamentális transzformáció és a referenciapont szerepe a hiányos szerződések elméletében (The role of basic transformation and reference point in the theory of incomplete contracts)

A cikk Oliver Hart és szerzőtársai modelljeinek következtetéseit hasonlítja össze Williamson tranzakciós költségekre vonatkozó nézeteivel. Megmutatja, hogy a két irányzat a vállalat vagy piac kérdéskörében más eszközöket használ, de hasonlóan érvel. Megismerkedhetünk Williamson Harttal szemben megfogalmazott azon kritikájával, hogy Hart modelljeiben az alkunak nincsenek tranzakciós költségei, illetve a kritika kritikájával is. Hart elképzeléseit támasztja alá a tulajdonjogi irányzaton belül nemrégiben kialakult referenciapont-elmélet, amely kísérleti lehetőségeket is nyújt a különböző feltételezések igazolására. ____ The article compares the conclusions from the models of Oliver Hart et al. with the views of Williamson on transaction costs. It shows that the two schools use different means on the question of the firm or the market, but similar reasoning. The author covers Williamson's criticism of Hart that there are no transaction costs in his models, and also the criticism of that criticism. Hart's notions are supported by the recently developed theory of reference point within the property-right trend, which offers chances of experimental proof of the various assumptions.

A szénlábnyom mérése – Fókuszban a közúti áruszállítás és raktározás (Measurement the carbon footprint – focus on road transport and warehousing)

Mai világunkban egyre több olyan erőforrást élünk fel, amelyek hatását az otthonunknak számító Föld egyszerűen már nem képes helyreállítani. Ebben számos jelenség mellett a gazdaság globalizációja, az élesedő versenyhelyzet, a fogyasztói társadalom további térnyerése, ebből adódóan pedig a logisztikai folyamatok intenzitásának növekedése kulcsszerepet játszik. A logisztikát érő kritikáknak ösztönözniük kell a vállalatok szakembereit arra, hogy változtassanak ezen. Ehhez elengedhetetlen a jelenlegi működés szénlábnyomának mérése. Csak a jelenállapot felmérése szolgálhat alapjául a fejlesztéseknek. A szerzők tanulmányának célja a szénlábnyomszámítás egy gyakorlati alkalmazásának ismertetése. Esettanulmány jelleggel bemutatják egy nagy nemzetközi vállalat hazai leányvállalatának a szénlábnyom-számítása során alkalmazott módszertanát. A számítások során a vállalat disztribúciós logisztikai folyamataira fókuszálnak, kiemelten vizsgálták a közúti szállítás és a raktározás széndioxid-kibocsátását. Számításaikban igyekeztek pontosak lenni, a hazai energiamixre számolt legfrissebb konverziós faktorokkal számoltak. Meggyőződésük, hogy az ilyen esettanulmányok hasznosak, hiszen a bemutatott módszertan mintául, útmutatásul szolgálhat további vállalatok számára. Reményeik szerint ezzel segíthetik, hogy minél több hazai vállalat kezdje el széndioxid-kibocsátásának szisztematikus és tudományos alapokon nyugvó mérését. ____ Due to globalization, intense competition and the consumer society logistics processes have been intensified during the last decades. This led to increased environmental strain generating intense criticism towards logistics profession. In order to decrease the environmental burden of logistics several professionals and companies have tried to make progress in this field and introduced techniques that are capable to measure the Carbon Footprint of logistics. Still public case studies are very limited. The paper presents the case of the Hungarian subsidiary of a big multinational FMCG firm. Calculations are built on the actual conversion factor developed for the Hungarian energy mix. A complex set of key performance indi actors usable to capture key characteristics of the present situation is presented. Not only the constructs of these KPIs are described in the paper but a detailed description of methodology used to calculate them is also given. The authors hope such detailed case study description will help other companies as well to initiate sustainable logistics programs.

Phenomenology, psychoanalysis, and subject identity: Locating Narcissus and Proteus in the text

This paper examines the ways in which subject identity obtains in either philosophical or psychoanalytical theory, which subject may be duplicated—and disclosed—in literary narratives via their principles and ideas. ^ The technique has a double approach. First, the thesis examines subject formation in (and by) language, through psychoanalysis as it draws upon abiding mythic resources, phenomenological methods and aims (e.g., the subject as consciousness intending its object), and the existentialist turn. It then brings these ideas and principles to bear upon an analysis of literary works as cultural expressions of these identities. ^ Beginning with scientific and philosophical referents (as opposed to the somewhat ‘inclusive’ analysis of, for example, the New Criticism or explication de texte), allows for alternative readings not previously available to either author or reader. ^ Access to extra-literary sources, theories, and ideas enables a ‘reading’ of the subject on a par with one existing in the Life-World. ^

Dimensions of gender relations and reproductive health inequity perceived by female undergraduate students in the Mekong Delta of Vietnam: a qualitative exploration

Introduction Increasing evidence indicates that gender equity has a significant influence on women’s health; yet few culturally specific indicators of gender relations exist which are applicable to health. This study explores dimensions of gender relations perceived by female undergraduate students in southern Vietnamese culture, and qualitatively examines how this perceived gender inequity may influence females’ sexual or reproductive health. Methods Sixty-two female undergraduate students from two universities participated in eight focus group discussions to talk about their perspectives regarding national and local gender equity issues. Results Although overall gender gaps in the Mekong Delta were perceived to have decreased in comparison to previous times, several specific dimensions of gender relations were emergent in students’ discussions. Perceived dimensions of gender relations were comparable to theoretical structures of the Theory of Gender and Power, and to findings from several reports describing the actual inferiority of women. Allocation of housework and social paid work represented salient dimensions of labor. The most salient dimension of power related to women in positions of authority. Salient dimensions of cathexis related to son preference, women’s vulnerability to blame or criticism, and double standards or expectations. Findings also suggested that gender inequity potentially influenced women’s sexual and reproductive health as regards to health information seeking, gynecological care access, contraceptive use responsibility, and child bearing. Conclusion Further investigations of the associations between gender relations and different women’s sexual and reproductive health outcomes in this region are needed. It may be important to address gender relations as a distal determinant in health interventions in order to promote gender-based equity in sexual and reproductive health.

Parent's emotional expressiveness and child, parent, and family functioning

This study investigated associations between parents' expressed emotion during a series of play tasks with their child, and psychological assessments of parent, child, and family functioning. Parent and child dyads included 41 families with a child between ages 4 and 12 who sought a developmental assessment at the Youth and Family Development Program laboratory at Florida International University. Videotaped dyadic play tasks were rated, using an Emotional Expressiveness Rating Scale (EERS) developed for this study, for parents' communication of criticism, hostility, emotional over-involvement, indifference, and warmth toward their child. Associations between parent expressed emotion and parent, child, and family functioning were assessed. Negative expressed emotion in parents, particularly criticism, was correlated with externalizing child problems, high parental stress, and family conflict; parent warmth was correlated with parents' feeling rewarded by their child, and with family cohesion. The implications for mental health research and practice with parents and children are discussed.

The mermaid series of Elizabethan and Jacobean dramatists (1887-1909): a literary and critical history

The Mermaid Series (1887-1909) edited by Havelock Ellis was a major watershed in appreciation of Elizabethan and Jacobean drama. Before it appeared plays were available to general readers in scattered anthologies, large expensive collected editions or in expurgated selections which included only the more lyrical speeches and memorable scenes. Criticism of the drama followed suit; the majority of critics concentrated on the sections which appealed to the romantic and sentimental tastes of nineteenthcentury readers. The two men who conceived the Mermaid Series, John Addington Symonds and Havelock Ellis, approached the drama differently from their contemporaries; Symonds studied a play as a whole work of art and Ellis concentrated on its view of life. Both were unsatisfied with the "select beauties", fragmented approach and wanted readers to have the best plays in their entirety easily available in handy, inexpensive editions. Symonds's awareness of the drama as theatre was combined with a historical perspective allowing him to judge the drama in relation to its own time. He made a lasting but hitherto underestimated contribution to study of Beaumont and Fletcher, Dekker, Marlowe, and Ford. Ellis's work on the drama is overshadowed today by his studies of sex but his concentration on ideas and appreciation of unconventional behaviour enabled him to formulate new views on Ford, Middleton and Chapman. The two other major editors to work on the series, A. C. Swinburne and Arthur Symons had more conventional nineteenth-century approaches. Both were impressionistic critics who were most attracted to the l~nguage of the drama. Swinburne, however, occasionally transcended his fragmented approach and offered significant interpretations of Tourneur, Massinger; 'The .Changeling, Heywood. Symons's range was more limited but his form of impressionism was valuable for its concentration on the aesthetic experience at the heart of a work of art. His most important contributions were the study of Middleton and Massinger. Besides these four major critics numerous lesser writers worked on the series. Their editorial work was valuable and some, notably Ernest Rhys, c. H. Herford and Thomas Dickinson offered criticism of enduring importance. In my first chapter I consider the general availability of texts of the Elizabethan and Jacobean drama in the nineteenth century, the general attitudes towards the drama, and the critical approaches of each of the editors. The subsequent chapters are organized around the volumes of the series. I consider the climate of opinion in which each appeared, assess its critical and editorial contribution and evaluate the work of the other Mermaid editors on the dramatist included in the volume. My study shows that the concept of the Mermaid Series and the work of its editors helped to revolutionize study of the Elizabethan and Jacobean dramatists by providing good texts and by pointing the way to our present view of the plays as whole works of art.

The many voices of Piedmont: language, identity and alterity in the works of modern and contemporary Piedmontese writers

The aim of this project is to carry out a linguistic analysis of a group of modern and contemporary narratives written by authors from the same Italian region: Piedmont. The novels and short stories examined stand out for the intriguing ways in which they move between a variety of idioms – Italian, Piedmontese dialects, English and pastiches, with some rare excursions into French. A sociolinguistic study and an overview of political changes that Piedmont underwent from the sixteenth to the twenty-first centuries are provided, with the purpose of outlining the region’s sociogeographical and historical background which can be seen to have fostered multilingualism in a group of writers. With the support of linguistic studies and philosophical theories on the relation between identity, alterity and language (such as Edwards’s Language and Identity and Bakhtin’s reflections on language), I then elucidate the presence of diverse linguistic varieties in selected narratives by Cesare Pavese, Beppe Fenoglio, Primo Levi, Nanni Balestrini, Fruttero & Lucentini, Benito Mazzi and Younis Tawfik. In other words, my purpose is to explain the reasons for multilingualism in each writer, as well as to underscore the ideological positions which lie behind the linguistic strategies of the authors. With this study I attempt to fill a gap and cast new light on Piedmontese literature. Although some critical studies on the use of dialect or English exist on individual authors and works (e.g. Meddemmem on Fenoglio’s use of English and Beccaria on Pavese’s inclusion of Piedmontese dialect), and some important contributions to the history of Piedmontese literature have appeared in print, to date no current, systematic study that compares different Piedmontese writers under the language/identity theme has been published. The study concludes with a summary of the evolution of plurilingualism in Piedmont and highlights the common trends in the use of multiple linguistic varieties as tools for both social demarcation and an opening up to alternative, marginalised andforeign cultures.

Colonialism, political unconscious and cognitive mapping in the space of the film "Captain Phillips"

The purpose of this article has been made through a Marxist analysis of the US film "Captain Phillips" (PaulGreengrass, 2013), based on a true story. I have found how the evolution of capitalism in the West continuesto consolidate the belief reified in a historical and geographical superiority of the political and socioeconomicwestern models regarding Africa and Asia lowers models. At the same time, through categories like dialecticalmaterialism, criticism of diffusionist theory and application of cognitive mapping to large geopoliticalspaces located in most poor areas of the world, I have realized a remark about currently being articulatingthe political unconscious of working class in rich countries and the poor in poor countries, establishing arelationship between the ideological representation that takes an individual from his historical reality (ona scale that moves from local to global), and how he has developed a mental ability to escape of the responsibilityto make a critical review of what's happening around him in all areas. Finally, through physicalspace captured in the film, I have realized a materialist critique of globalized business process that takesplace through the carriage of goods, outlining spatial and cognitively limits of the mentality of our time, bothamong "winners"as among the "losers", based on the spatial movement of capital.

Influences and advice of theatrical consumption. A study about the effect of the theatre critics and other instances of evaluation in the habits of theatre attendance

This article analyses the influence that different criticism stages of proceedings exert in the habits of theatre attendance. The study is based on the survey carried out specifically for this research in which 210 people, who attended a theatrical representation, were interviewed in three different theatres in the city of Valencia. The study has revealed the mouth to mouth importance in the decision of attending the theatre and its stronger influence on the audiences who less frequently go to theatrical representations. The results obtained have also made clear the existence of a narrow relation between the advice effect of the theatre critics and the patterns of attendance to the theatre, just like its bigger influence between theatres with commercial orientation and those which are addressed to the broad audiences.