Value relevance of advertising expenditure: A review of the literature

This paper presents a review of the relevant empirical literature on advertising value relevance. The current dominant accounting practice is to treat advertising as a current period expense. There has been growing evidence, however, to suggest that advertising should be viewed as an investment in long‐term brand equity. While the primary focus is on the valuation studies of advertising expenditure, the paper also provides an overview of various other studies that relate advertising to profitability or sales of the firm or industry to investigate the effects of advertising expenditure. As a consequence, it is emphasized that there has been a recent shift to the use of valuation models in exploring the nature of advertising expenditure. Since market value captures both the current and future profitability effects of advertising, valuation models are often seen as a better alternative in exploring the intangible nature of advertising expenditure. It is found that the bulk of evidence on advertising value relevance comes from the US, where there has historically been greater disclosure of advertising expenditure. There appears to be little evidence on this matter in the UK, however. This may largely be attributed to the lack of advertising data availability in the UK.     

Capital Mobilization of Skilled Migrants: A Relational Perspective

A central issue for understanding skilled migration in the management literature is human capital. This emphasis ignores other important forms of capital mobilization that skilled migrants from developing countries deploy in dealing with the barriers to their international career mobility. There is therefore a need to develop a holistic understanding of capital mobilization of skilled migrants. In order to develop a more holistic picture, we deploy a relational and multilevel perspective to explore how skilled migrants from developing countries mobilize capital in their efforts to undertake an international career. Career is a central construct in this study. Drawing on a qualitative study of skilled Lebanese in Paris, the paper offers two main contributions to the research on human resource management, in particular to the literatures on skilled migration and self‐initiated expatriation. First it extends our understanding of the strategies that skilled migrants use to relocate from a developing country to an industrialized country. Beyond the traditional human capital perspective, it offers insights about migrants' capital mobilization experiences of undertaking international mobility. Second, using Bourdieu's theory of capital, it offers a relational explanation of their capital mobilization in a way to encompass micro‐individual, meso‐organizational and macro‐contextual influences that affect their career choices.     

Sectarian terrorism in Pakistan: Causes,impact and remedies

Although terrorism has been widely studied for its impact and potential determinants in Pakistan, the answer to the policy question regarding the role of external factors in influencing specifically the sectarian terrorism is not empirically well researched. The study, particularly, analyses the role of Pakistan’s regional foreign policy towards neighbouring India, Afghan wars, and the relations with bi-polar fundamental Muslim Block, the Kingdom of Saudi Arabia (KSA) and Iran, on sectarian (religious) terrorist incidents for the period 1973–2017. The findings suggest that economic cooperation with India which drive peace-making relations increases the sectarian terrorism. Both the bilateral loans disbursed by the KSA and trade relations with Iran, significantly increase the chances of sectarian terrorism in Pakistan by activating extremist (proxy) groups. However, the Afghan Wars that call for Pak-US strategic partnership helps Pakistan to control the religious terrorism.     

Evaluating barriers to implementing green supply chain management: An example from an emerging economy

Abstract

This study proposes a fuzzy-based VIKOR (VIseKriterijumska Optimizacija I Kompromisno Resenje) framework for evaluating barriers to implementing green supply chain management (GSCM) in the context of an emerging economy. The methodology uses a mix method approach combining literature review and opinions of some selected managers from the plastic industry of Bangladesh to identify four main-barriers and twenty-five sub-barriers relevant to GSCM implementation. Fuzzy-VIKOR approach was applied to aid in the analysis of the barriers in the plastic industry of Bangladesh. The findings of the study show the order/rank of intensity and severity of the main-barriers to implementing GSCM practices in the plastic industry of Bangladesh as follows: ‘inadequate knowledge and support’, ‘insufficient technology and infrastructure’, ‘financial constraints and unsupportive organizational’ and ‘operational policies’. The results also show the rankings of the sub-barriers under each main barriers. This research contributes to the literature in a number of ways. First, it identifies multi-levels of barriers to GSCM implementation. Secondly, it identifies and proposes alternative action plans (strategies) to help mitigate and implement GSCM practices. Though this study has significant contributions, a number of limitations do exist. The barriers in this study were identified using the extant literature review and industrial managers’ opinions. A more scientific approach and empirical validation is required, especially in the plastic manufacturing industry of Bangladesh to identify more new challenging barriers. However, this study can provide managers with a better understanding of the barriers to implementing GSCM practices and motivate the researchers to further extend the investigation on the insights for developing strategic plans for implementing GSCM practices in the plastic industry of Bangladesh.     

From Transgression to Suppression: Implications of Moral Values and Societal Norms on Emotional Labour

This article endeavours to develop a conceptual perspective of moral values and societal norms, and how they impact on emotion regulation within employment contexts. The article draws on social psychology and emotional labour literature to explore the concept of contextual emotional labour. I argue that the conflicting requirements of one's societal and employment contexts may require one to transgress one's moral values to fulfil job requirements. I also argue that it is important to examine the aversive state(s) that may follow one's transgression and how this is managed in the workplace.     

Longitudinal Trajectories of Ethnic Identity During the College Years

The goals of this study were to examine trajectories of change in ethnic identity during the college years and to explore group‐level and individual‐level variations. Participants were 175 diverse college students who completed indices of ethnic identity exploration and commitment, self‐esteem, and domain‐general identity resolution. Multilevel modeling analyses indicated that exploration and commitment continued to increase during the college years. Although there were ethnic differences in initial levels of ethnic identity, the rate of change did not vary by ethnicity. Domain‐general identity was positively associated with exploration and commitment and mediated the association between self‐esteem and commitment. The findings highlight the ongoing development of ethnic identity beyond adolescence and suggest that ethnic identity is part of the larger identity project.     

Estimation of parameters of yamada et al. model and modification of the model

Yamada, Ohba and Osaki (1983) suggested an important NHPP model for software failure phenomenon. So far little work has been done on the problem of estimating its parameters. We present here some conditions for the likelihood estimates to be finite, positive and unique. We also suggest a modification of the model. The performance measures and statistical inferences of the modified model are discussed here. The modified model is applied to software failure data and the results are compared with Jelinski-Moranda [4] and some existing important NHPP models