Intellectual capital reporting practices in an Islamic bank: A case study

Given the nature and importance of Islamic banks in recent times, we can expect them to have significant intellectual capital anchored in their Sharia‐based knowledge and expertise. However, we know very little or nothing about how and why intellectual capital‐related information is provided in their corporate reports. We fill this gap in our existing knowledge of the field with a view to enhance relevant literature. As far as we know, this article is one of the earliest exploratory attempts to examine intellectual capital reporting practices of an Islamic bank. We have undertaken a longitudinal (2001–2015) case study related to the intellectual capital reporting practices of an Islamic bank. Key results include significant rise of intellectual capital reporting over time, dominance of internal capital‐related items in intellectual capital reporting profile and the dynamics of changes in intellectual capital reporting practices over time. Through an institutional theory lens, we explain that this is due to the changes in the external institutional environment and various intra‐organisational factors such as strong ethical culture, unique knowledge base (Sharia), and corporate governance regime.     

Tourism Perspectives of the Asian Financial Crisis: Lessons for the Future

This paper reviews the causes of the Asian financial crisis,the implications for tourism, and identifies salient lessons that may be employed in dealing with future crises. Written just after the conclusion of the financial crisis, the paper finds that the crisis did not have as great an impact on tourism in East Asia as first feared and observes that tourism may be more resilient to crises than previously anticipated. The paper also notes that the tourism literature has been largely silent on the impact of the crisis and discusses the need for greater analysis of economic issues.     

Framing the usefulness of eHRM in talent management: A case study of talent identification in a professional services firm

As talent management evolves from intuitive to evidence‐based decision‐making, the role of electronic Human Resource Management (eHRM) to gather, distribute, and analyze data becomes more critical. However, surprisingly few academic studies investigate the role of technology in talent management. Drawing on a qualitative case study of talent management in a large professional services firm, this paper critically examines how eHRM information technologies are framed as useful within talent identification discourses. The findings reveal two distinct but interrelated sets of processes employed to identify talent and suggest that the perceived usefulness and centrality of eHRM are influenced by how stakeholders shape their understanding of effective talent management. Copyright © 2016 ASAC. Published by John Wiley & Sons, Ltd.     

Hybridization: Understanding the microdynamics of a postacquisition integration process

There is no shortage of theoretical or empirical research on mergers and acquisitions (M&A). Knowledge on the subject has grown substantially in recent decades. However, the integration of firms involved in M&A remains a challenging and often unsuccessful process. In addition, there is a scarcity of research on temporal dynamics within integration projects. This article reports on the postacquisition integration of a business school into a university using the concept of organizational hybridization as a theoretical lens. The aim was to identify the microdynamics that occurred during integration. We conducted an inductive case study, interviewing professionals involved in the integration process, analyzing a wide range of documents, and conducting participant observation over 6 years. Field research revealed that different organizational components underwent distinct hybridization processes that were characterized by different degrees of conflict. This study contributes to the understanding of the microdynamics that occur in postmerger or postacquisition integration processes, focusing on the complex adjustments inherent in these developments.     

动态价值评估在汽车项目收购中的应用

本文从项目并购实例着手,对企业价值评估方法创新进行探讨。迄今为止虽已有许多企业价值评估方法,如账面价值法、重置成本法、股票和债券市场法、折现现金流量法、经济附加价值法等;但这些评估方法均无法以动态时效角度来评估企业的综合价值。当前价值评估在实践中有下述主要问题:(1)各种评估方法更多地停留在企业净资产或静态价值评估上,无法对动态价值变化提供有效的评估方法或体系;(2)现有评估理论和评估方法基于单一的、通用的、理想的企业价值环境,对企业价值变动的多元因素和复杂程度估计不足。为解决上述这些问题,本文根据项目实际操作过程,提出企业动态价值概念,拟建构一种可同时兼顾企业净资产价值、收益价值及动态价值多元兼顾的综合企业价值评估法,以突破传统方法仅能从单一角度或静态环境衡量企业价值的局限。     

从个案看内审过程中内审员如何开不符合项报告

本文列举了三个具有代表性的体系内审中内审员开书面不符合项报告的案例,通过这三个个案探讨了体系内审中内审员如何向被审对象开出符合体系要求的书面不符合项报告。     

从工程案例看《制图》

通过对一则工程施工案例的分析,强调了图纸的阅读和绘制图纸同等重要,提醒人们强化意识,提高阅读和绘制图纸的能力。     

浅谈深基坑的若干问题

本文主要论述了深基坑围护的若干设计理论及施工技术,并结合工程实际进行案例分析,探讨结合理论知识指导实际工程管理的作用。     

基于案例难度矩阵的物流管理课程案例教学方法研究

作为一种面向实际环境的教学方法,案例教学法能培养学生的分析能力、决策能力、表达能力、应用能力、社交能力,并能促进学生的创造性思维,培养学习兴趣,被广泛地应用于商科学生的教学实践中。目前,我国的案例教学存在优秀案例少、案例脱离实际等诸多问题。在案例教学过程中,教师们可以利用案例难度矩阵进行案例的组合、撰写,以达到案例教学的良好效果。最后,以物流管理课程为例,在课程的导入期,选择短小精悍的案例,介绍物流的基本理念;在大量知识点的章节,选择案例难度大的案例,通过让学生扮演物流管理人员的角色,激发学生参与教学的积极性;在基本内容传授之后,导入综合性案例,锻练学生全面、整体把握知识点的能力。对比发现,案例教学优于传统的灌输式教学模式,实现了教学目标,提高了教学质量。