Testing the dimensionality of the quality management construct

© 2014 Taylor & Francis. Numerous empirical studies have conceptualised quality management (QM) as either a multidimensional or unidimensional construct. While few prior studies tested some aspects of the assumed dimensional structure of the construct, no study has been found to have tested the construct's dimensionality using alternative factor analysis models. To gain a better insight into dimensional properties of the QM construct, this paper tests its dimensionality using three confirmatory factor analysis models (oblique factor model, higher-order factor model, and one-factor model) on a subset of data collected in a larger study that investigated the effects of QM on competitive advantage using a sample of 288 hotel managers in Egypt. The results of the three tests indicate that the QM construct is multidimensional. While this study contributes to advancing the QM theory and practice, further studies are needed to investigate the dimensional properties of the construct in greater depth. The results of this study may therefore stimulate research in this area and encourage the much needed debate on the dimensionality of the QM construct

A Primer for Incorporating under the Income Tax Laws of France, Germany, or the United Kingdom

This article discusses the income tax considerations relevant to a decision to incorporate a business abroad. The article provides an overview of some of the more important aspects of the corporate income tax laws of France, the Federal Republic of Germany, and the United Kingdom. The provisions of the countries\u27 respective tax codes are contrasted and compared; included in this comparison are analogous provisions contained in the Internal Revenue Code of the United States. Due to the ever-changing character of the provisions of the countries\u27 respective tax codes, this article is not an exhaustive study of any one country\u27s tax laws or the policies underlying those laws. Rather, this article is a framework for review of the tax considerations relevant to a determination to incorporate a business in one of the named countries and highlights some of the distinctions and similarities between the countries\u27 corporate income tax laws

A Primer for Incorporating under the Income Tax Laws of France, Germany, or the United Kingdom

This article discusses the income tax considerations relevant to a decision to incorporate a business abroad. The article provides an overview of some of the more important aspects of the corporate income tax laws of France, the Federal Republic of Germany, and the United Kingdom. The provisions of the countries\u27 respective tax codes are contrasted and compared; included in this comparison are analogous provisions contained in the Internal Revenue Code of the United States. Due to the ever-changing character of the provisions of the countries\u27 respective tax codes, this article is not an exhaustive study of any one country\u27s tax laws or the policies underlying those laws. Rather, this article is a framework for review of the tax considerations relevant to a determination to incorporate a business in one of the named countries and highlights some of the distinctions and similarities between the countries\u27 corporate income tax laws

An Examination of Psychopathy, Self-Reported Treatment Change, and Recidivism in a Sample of Federally Incarcerated Men Who Have Sexually Offended

The treatment of individuals high in psychopathic traits has been a topic of considerable debate. There is growing evidence that when provided with appropriate services and assessed using outcome variables relevant to offender rehabilitation, individuals with psychopathy are amenable to change. The current research explored the extent to which individuals with prominent psychopathic traits exhibited changes on various self-report measures, administered in real time during a high intensity sexual offending treatment program. The primary goal of the research was to expand the literature’s knowledge of the associations between psychopathy and treatment change, including whether changes are risk-relevant (i.e., linked to recidivism). In Manuscript 1, treatment change was assessed using a battery of instruments measuring various psychological and risk-relevant constructs relevant to sexual offending. A pattern of conceptually meaningful associations emerged between scale scores and psychopathy facets, with scales reflective of cognitive and behavioural aspects of anger and hostility demonstrating the most consistent relationships with psychopathy. Treatment change was differentially associated with the various psychopathy facets. Notably, antisocial and interpersonal scores were linked to positive treatment change while affective and lifestyle scores were generally associated with reduced treatment change. Changes in self-reported hostility and aggression were associated with reduced post-treatment recidivism rates, however, only endorsement of physical violence emerged as uniquely predictive after controlling for psychopathy. Manuscript 2 focused on post-treatment changes in general criminal attitudes, measured using the Criminal Sentiments Scale (CSS). Study findings revealed overall greater endorsement of criminal attitudes among those higher in psychopathic traits, with the strongest and most consistent associations found between CSS scores and factor 2 (i.e., lifestyle and antisocial) psychopathy traits. While the highest and fastest recidivism rates (violent and general) were observed among individuals high in both psychopathic traits and criminal attitudes, positive treatment change in criminal attitudes was associated with reductions in post-treatment recidivism, particularly for violent outcomes. Positive treatment change remained predictive even after controlling for individual psychopathy scores. Taken together, the studies are suggestive of positive and risk-relevant treatment change among individuals high in psychopathic traits and support a multifaceted approach to treatment

Pengembangan Bahan Ajar Ekosistem Berbasis Potensi Lokal Di Maluku: (Development of Local Potential-Based Ecosystem Teaching Materials in Maluku)

One way to use the environment is to examine the local potential that exists in the student's environment. The selection of the development of teaching materials based on local potential is in accordance with biological characteristics, especially those that utilize living things and their parts. The purpose of this research is to develop teaching materials based on local potential in Maluku. The research method uses the R&D method with the ADDIE model. The data collection technique used is data regarding the need for learning resources in the form of local wisdom-based learning modules in Maluku collected through 2013 curriculum analysis. The instrument used is a questionnaire. Based on the analysis conducted on research and development data, it shows that teaching materials based on Maluku local wisdom are feasible to be used as a source of learning in schools. Local wisdom-based teaching materials developed can be used as teaching materials that can increase students' knowledge of the material being studied. The feasibility of the developed teaching materials can be measured using indicators of the validity of teaching materials, practicality of teaching materials, and effectiveness of teaching materials. The study results showed a significant change between the pre-test and post-test. It can be concluded that teaching materials based on Maluku local wisdom are very feasible to be used in learning. Abstrak. Salah satu pemanfataan lingkungan adalah dengan mengkaji potensi lokal yang ada di lingkungan peserta didik. Pemilihan pengembangan bahan ajar berbasis potensi lokal sangat sesuai dengan karakteristik biologi khususnya yang memanfaatkan mahluk hidup maupun bagiannya. Tujuan penelitian ini adalah mengembangkan bahan ajar ekosisitem berbasis potensi lokal di Maluku. Metode penelitian menggunakan metode R&D dengan model ADDIE. Teknik pengumpulan data yang dilakukan adalah data mengenai kebutuhan sumber belajar dalam bentuk modul pembelajaran berbasis kearifan lokal di Maluku dikumpulkan melalui analisis kurikulum 2013. Instrumen yang digunakan adalah angket. Berdasarkan analisis yang dilakukan terhadap data hasil penelitian dan pengembangan menunjukkan bahwa bahan ajar berbasis kearifan lokal Maluku layak untuk digunakan sebagai salah satu sumber belajar di sekolah. Bahan ajar berbasis kearifan lokal yang dikembangkan dapat digunakan sebagai bahan ajar yang dapat meningkatkan pengetahuan peserta didik terhadap materi yang dipelajari. Kelayakan dari bahan ajar yang dikembangkan dapat diukur dengan menggunakan indikator kevalidan bahan ajar, kepraktisan bahan ajar, dan keefektifan bahan ajar. Hasil belajar menunjukkan perubahan yang signifikan antara pre test dan post test. Dapat disimpulkan bahwa bahan ajar berbasis kearifan lokal Maluku sangat layak untuk digunakan dalam pembelajaran

Impacts of Activity-Based Costing on Organizational Performance: Evidence from Thailand

Purpose –To extend the limited yet conflicting results of prior studies, this paper hypothesizes and statistically tests alternative, structurally different models of likely positive impacts of activity-based costing (ABC) on organizational performance. It also tests moderating effects of business type and business size. Design/methodology/approach – To test the models’ abilities to explain the data, this comparative study uses: survey data from 191 Thai firms, measures validated in the study, and structural equation modelling (SEM). Findings – Extensive use of ABC for cost analysis, cost strategy and cost evaluation directly improves operational performance; it also indirectly improves financial performance through improving operational performance. The results are similar for manufacturing and non-manufacturing firms and for large firms and small-medium enterprises (SMEs). Research limitations/implications – Future studies could test the alternative models in other geographical and industrial contexts and could widen the range of control variables. Practical implications – Monitoring of the effects of ABC use on operational performance is crucial to achieving positive financial outcomes. The cross-functional nature of ABC is apparent; for it to be effective managers must ensure cooperation from departments and employees involved in the design and implementation of ABC systems. Originality/value – This research arbitrates prior inconsistent findings by adopting an original approach of testing structurally different models in a single comparative study, using measures validated in the study. It provides new evidence that extends knowledge about impacts of ABC on organizational performance. Further, it demonstrates its applicability in the context of developing economies

ISO 9000, activity based costing and organizational performance.

This study investigates the potential complementarity between ISO 9000 and Activity Based Costing (ABC). This is undertaken by examining associations between the extent of ISO 9000 implementation and the extent of ABC use and by examining the impact on organizational performance of the extent of ISO 9000 implementation in organizations that have adopted both ISO 9000 and ABC (ABC Firms) as compared to those that have only adopted ISO 9000 (Non-ABC Firms). Correlation analysis and a multi-group analysis in structural equation modelling (SEM) are employed using quantitative data from a cross-sectional mail survey of 601 Thai ISO 9001-registered organizations. The results indicate that there are significant positive correlations between ISO 9000 and ABC activities, and that the impact of ISO 9000 implementation on organizational performance is significantly stronger for ABC Firms than that for Non-ABC Firms. The results generate new evidence that advances knowledge of complementarity between ISO 9000 and ABC and the effects of ISO 9000 on organizational performance. The findings have significance for researchers evaluating the use of ISO 9000 and ABC in concert with other organizational initiatives and for practitioners who could consider the benefits of concurrent implementation of both systems in reviewing/designing performance improvement systems

Stakeholder Power and Engagement in an English Seaside Context: Implications for Destination Leadership

Purpose – The purpose of this paper is to examine stakeholder power and engagement within an increasingly competitive English seaside resort setting. It aims to adopt a structuralist and functionalist perspective and develop an enabling conceptualisation of power that incorporates structural and agency components in stakeholders’ reasons for engaging. Based on the conceptual interdependencies between stakeholder power and engagement, this study aims to present the limitations of previous studies on destination leadership in this area, and this paper also seeks to discuss implications for destination leadership. Design/methodology/approach – As a qualitative and exploratory study, mixed-method research was adopted using questionnaires and semi-structured interviews with destination stakeholders from a prominent tourism action group. The primary research was carried out in an English seaside resort between 2010 and 2011. Data are used to draw a stakeholder map as a visual tool. Findings – Eight elements of enabling power are confirmed to be of importance in identifying stakeholder power and engagement. The level of power varies depending on stakeholders’ position within a network. These findings direct attention towards adopting a complexity leadership approach in an increasingly competitive destination environment. Research limitations/implications – The paper focuses on an English seaside resort, although results can be transferred to other similar-sized destinations where the focus is on local tourism policy development. Originality/value – The paper provides an innovative conceptualisation of power in stakeholder theory by drawing primarily on a sociological understanding of power as an enabler and not as an inhibitor for development, leadership and change in seaside resorts. This paper uses leadership theories to interpret data and infer implications for destination leadership