An Exploratory Study of the Managerial Implications of Valuing Brands

This paper reports the results of interdisciplinary research extending the work of Mather and Peasnell (1991) reported in an earlier issue of this journal. Mather and Peasnell conducted an empirical analysis of the economic circumstances surrounding decisions to capitalize brands. This study investigates the managerial implications of periodically assessing and capitalizing the value of brands. Exploratory interviews were conducted with the key players in brand valuation activity, namely marketing and finance officials in brand-valuing companies and two senior personnel in the leading international brand-valuing agency. The recent inception of brand valuation in the accounts of several strong branded British companies provides an excellent research opportunity to explore a relatively novel managerial activity and its internal implications. These implications are reviewed under the headings: planning and control, the accounting/marketing interface, authorization of brand-related expenditure and brand-related decision making. An important finding of the study is that, while the original impetus for brand valuation came from balance sheet considerations, other unforseen managerial advantages are now widely perceived to accrue from brand valuation. The majority of current brand valuation activity appears to be driven more by management information needs, which are served by the evaluation phase of the exercise, than by a desire to capitalize brands in the published statements.     

Divorce,living arrangements,and material well-being during the transition to adulthood in rural Malawi

In this paper, we use longitudinal data to investigate how parental death and divorce influence young women’s own experience of divorce in Malawi, a setting where women marry relatively early and unions are fragile. We find that maternal death and parental divorce are positively associated with divorce for young women but, after controlling for socio-demographic and marital characteristics, only the association with maternal death remains statistically significant. Maternal and paternal death are both strongly associated with women’s post-divorce living arrangements, which in turn affects their material well-being. This finding suggests that divorcing at a young age shapes the subsequent life chances of women; although some women return to their parental home and may have the opportunity to reset the transition to adulthood, other women begin their 20s as head of their own household and with considerable material disadvantage.     

Experience of cumulative trauma disorders on life roles of worker and family member: a case study of a married couple

The prevalence of diagnosed cumulative trauma disorders (CTD) within the workforce comes at a high price for employers burdened with financial losses from missed work and worker's compensation costs. Research has focused primarily on the impact of CTD on the worker role within the workplace, overlooking the impact on roles across multiple environments [24,35,54]. Furthermore, the influence of CTD on life roles of a spouse has not been examined. This single case study illustrated the experience of CTD within a marital relationship through the use of grounded theory. Results indicated that adaptations to CTD symptoms were least altering to the established routines and roles of the couple. With progression of symptoms, the spouse without symptoms was relied on more heavily for adaptations to manage pain. The results of this study indicate that occupational therapists must examine the client's valued roles and incorporate the family into intervention strategies.     

Identifying meaning and perceived level of satisfaction within the context of work

OBJECTIVE: The primary objectives of this study were to identify sources of meaning for individuals within the context of a work environment, and to compare varied sources of meaning for individuals with high and low work satisfaction levels. METHOD: Participants were chosen based on satisfaction levels in employment, full-time employment status within an organization for at least one year, and diversity in the work setting. Data were gathered through a series of interviews and observations of the participants' workplaces. A comparative analysis of transcribed interviews was conducted by the researchers and with an expert occupational therapy faculty panel. From these analyses, the researchers developed work narratives for a mechanical engineer, a high school teacher, an employee of mechanical services, and a career service counselor. RESULTS: Emerging themes from the work narratives indicated that the various meanings employees found in work had an effect on their perceived levels of job satisfaction. Participants conveyed that organization identification, financial benefits, independent decision-making, reciprocal respect, opportunities for creativity, and maintaining significant relationships outside of work enhanced meaning and satisfaction. CONCLUSIONS: The worker role is a significant source of an individual's identity, meaning, and satisfaction in life. Professionals in various fields can work with employers to develop meaningful work environments for increased job satisfaction, greater motivation for work, increased productivity, and decreased employee turnover.