bluuebunny/crossref_metadata_2025 huggingface dataset:
Combating police corruption in five Asian countries: a comparative analysis
Authors: Quah Jon S.T.
Published: October 2019

Purpose

The purpose of this paper is to analyse the contextual differences and causes of police corruption in Indonesia, Japan, the Philippines, South Korea and Taiwan and to assess their governments’ effectiveness in minimising this problem.

Design/methodology/approach

The paper begins by identifying the contextual differences in the five countries before analysing their major causes of police corruption and their governments’ effectiveness in minimising it.

Findings

Police corruption is a more serious problem in Indonesia and the Philippines because of their more difficult governance environments, low salaries of police officers, red tape, lack of meritocracy in recruitment and promotion, and lack of accountability of police officers. By contrast, the perceived extent of police corruption has declined in Japan, South Korea and Taiwan in recent years because of the improvement in the salaries of their police officers and the implementation of various police reforms.

Originality/value

This comparative analysis of combating police corruption in five Asian countries will be of interest to policy makers and scholars concerned with minimising this problem.
Stock pledging and earnings management: an empirical analysis
Authors: Bhatia Sandhya , Choudhary Sangita , Dugar Amish , Mazumdar Smita
Published: October 2019

Purpose

The purpose of this paper is to investigate the impact of agency risk implied in case of personal debt obtained by promoters through pledging of their stock on accrual and real earnings management practices.

Design/methodology/approach

In this paper abnormal accruals, as suggested in Dechow et al. (1995), and the real earnings management proxies as indicated in Dechow et al. (1998) and Roychowdhury (2006) are used. OLS regression is run over 29,054 firm-years of Indian companies starting from the year 2008 to 2016. Then the occurrence of earnings management is tested in firms in year t where promoters pledge/release their holdings from the pledge in year t+1.

Findings

The findings suggest that earnings management increases in the prior year with an increase in the proportion of promoters’ stock pledge in the subsequent year. The authors find evidence for increased earnings management through accruals and also for real earnings management using abnormal cash flows and abnormal discretionary expenses. However, the authors do not find real earnings management using abnormal production cost as a measure.

Practical implications

The paper has considerable implications on managerial behavior toward earnings management because of the flexibility managers have in applying accounting policies and authority in operating decisions under domestic GAAP, and IFRS and earnings are prone to management tactics, fostering agency risk when they relate to the welfare of decision makers.

Originality/value

This paper addresses the consequences of individual borrowing of promoters collateralized by their stake in the firm, which is a global phenomenon, on reporting quality.
Compliance costs and comparability benefits of cross-listing
Authors: Wang Shiheng , Wu Serena
Published: October 2019

Purpose

The purpose of this paper is to examine two channels through which accounting standard differences could affect cross-listing: compliance costs and/or comparability benefits.

Design/methodology/approach

The authors use two settings to disentangle the two channels. First, financial reporting requirements are more stringent for cross-listings via direct listings than cross-listings via depositary receipts; as a result, the effect of compliance costs (if any) would be manifested differently in the two venues of cross-listings. Second, some host countries allow foreign firms to report under International Financial Reporting Standards (IFRS) without mandating IFRS for domestic firms; compared to host countries that mandate IFRS for both domestic and foreign firms, these IFRS-permitting countries provide a setting to test the importance of comparability benefits while holding constant compliance costs.

Findings

The authors find that prior to IFRS adoption, direct listings decrease with accounting standards differences between two countries while depositary receipts increase with such differences, consistent with the costs of complying with host country’s accounting standards affecting firms’ cross-listing decisions. After the harmonization of accounting standards, the authors find that IFRS-mandating host countries gain cross-listings from other IFRS-mandating jurisdictions, while IFRS-permitting countries do not experience such gains. These combined results suggest that accounting related compliance costs and comparability benefits both influence cross-listing decisions.

Originality/value

The paper employs unique settings that enable an in-depth examination of the role of compliance costs vs that of comparability benefits on cross-listing decisions. The settings employed by the authors allow them to disentangle the two channels and provide an important insight that accounting standard-related compliance costs and comparability benefits both affect cross-listing decisions.
Shelf life prediction model of postharvest table grape using optimized radial basis function (RBF) neural network
Authors: Li Yue , Chu Xiaoquan , Fu Zetian , Feng Jianying , Mu Weisong
Published: October 2019

Purpose

The purpose of this paper is to develop a common remaining shelf life prediction model that is generally applicable for postharvest table grape using an optimized radial basis function (RBF) neural network to achieve more accurate prediction than the current shelf life (SL) prediction methods.

Design/methodology/approach

First, the final indicators (storage temperature, relative humidity, sensory average score, peel hardness, soluble solids content, weight loss rate, rotting rate, fragmentation rate and color difference) affecting SL were determined by the correlation and significance analysis. Then using the analytic hierarchy process (AHP) to calculate the weight of each indicator and determine the end of SL under different storage conditions. Subsequently, the structure of the RBF network redesigned was 9-11-1. Ultimately, the membership degree of Fuzzy clustering (fuzzy c-means) was adopted to optimize the center and width of the RBF network by using the training data.

Findings

The results show that this method has the highest prediction accuracy compared to the current the kinetic–Arrhenius model, back propagation (BP) network and RBF network. The maximum absolute error is 1.877, the maximum relative error (RE) is 0.184, and the adjusted R2 is 0.911. The prediction accuracy of the kinetic–Arrhenius model is the worst. The RBF network has a better prediction accuracy than the BP network. For robustness, the adjusted R2 are 0.853 and 0.886 of Italian grape and Red Globe grape, respectively, and the fitting degree are the highest among all methods, which proves that the optimized method is applicable for accurate SL prediction of different table grape varieties.

Originality/value

This study not only provides a new way for the prediction of SL of different grape varieties, but also provides a reference for the quality and safety management of table grape during storage. Maybe it has a further research significance for the application of RBF neural network in the SL prediction of other fresh foods.
Street food traders, farmers and sustainable practice to reduce food waste in the Italian context
Authors: Alfiero Simona , Christofi Michael , Bonadonna Alessandro
Published: October 2019

Purpose

The purpose of this paper is to demonstrate how food waste management can affect both retail and distribution operators’ efficiency performance and their ability to create value. In particular, the paper shows how optimizing food waste management characterizes best practices and favors the development of sustainability.

Design/methodology/approach

Based on a survey of 196 outdoor market operators (including farmers and street food traders) from 27 outdoor markets, the authors analyzed unsold food/food wastage processesvis-à-visthe operators’ behavior and attitude. To provide accurate definitions of the satisfaction levels, a consumer perception survey was carried out, with a usable sample of 2,107 questionnaires. The efficiency performance was evaluated according to data envelopment analysis.

Findings

The results showed that farmers operate more efficiently than street food traders and that the traditional management of unsold food/food waste is an important competitive element in this sector.

Research limitations/implications

The sample represents the Greater Turin Area in Italy, i.e., thus, limiting generalizability of the results. In addition, the variables analyzed were limited to certain aspects of selling processes and food waste management.

Practical implications

The results provide some indicators on how a more rational style of unsold food management can improve an operators’ performance and help make a social impact.

Originality/value

To the best of the authors’ knowledge, this is the first study that analyses outdoor market operators’ efficiency, based on the use of food waste as a variable affecting their performance.
Consumers impact on food quality under frozen conditions in Germany
Authors: Kölzer Beate Silvia , Geppert Jasmin , Klingshirn Astrid , Weber Harald , Brugger Lilla , Engstler Antje , Härlen Jochen , Ertel Thomas , Gindele Thomas , Stamminger Rainer
Published: October 2019

Purpose

More than 50 per cent of all German households own a freezing appliance and so far the market of frozen foods is constantly increasing (1 per cent from 2017 to 2018). Despite frozen foods playing an important role in our everyday life, little is known about the consumer’s habits at home. The purpose of this paper is to uncover gaps in the knowledge about consumer behaviour when handling frozen food. Moreover, the impact of consumers on the quality of frozen products should be assessed.

Design/methodology/approach

A representative online survey was carried out to investigate different aspects of consumer behaviour concerning frozen foods. Respondents (n=2,053) were questioned about their general handling habits regarding eight different food groups: fruit, vegetables, meat, fish, bread, pastries, ready-to-eat meals and leftovers. The focus was on freezing, pre-handling, packaging and thawing – depending on the age of those questioned and combined with best practice advice regarding quality storage of frozen products.

Findings

Most Germans have the opportunity to freeze food and keep their freezers full or medium loaded. Older participants act more efficiently towards quality storage, but more education about freezing and frozen storage would be generally helpful to maintain quality of frozen foods and increase utilisation of freezers, using their full preservation potential.

Research limitations/implications

No open questions were asked due to the scope of more than 2,000 participants, which, in retrospect, would have been instructive.

Originality/value

Consumer handling of frozen food in Germany was investigated in a representative way for the first time, covering age groups from 18 to 69 and household sizes from 1 to >4 people, focussing on eight major food groups.
Tomato attributes and consumer preferences – a consumer segmentation approach
Authors: Jürkenbeck Kristin , Spiller Achim , Meyerding Stephan G.H.
Published: October 2019

Purpose

Vegetables are an important component of a healthy diet. Given that tomatoes are the most purchased vegetable in Germany, the purpose of this paper is to focus on how consumers evaluate tomatoes during their food choice. Each consumer has different preferences and, in order to target them, it is necessary to identify consumer groups. The study segments tomato consumers into homogenous target groups.

Design/methodology/approach

A choice experiment was used to simulate the buying situation in a supermarket. The data were analysed using latent class analysis, as well as principal component factor analysis to measure food-related lifestyles. The sample consisted of 1,027 consumers and was representative of the characteristics of gender, age, educational level and income for the German population.

Findings

Consumers perceive air transportation and plastic wrapping as most climate damaging in tomato production. Six different tomato consumer groups were identified and named according to the attribute they found most important, i.e. “Balanced consumers”, “Price-conscious consumers”, “Taste enthusiasts”, “Colour-sensitive consumers”, “Price-conscious consumers with a taste preference” and “Colour- and price-sensitive consumers”. In three clusters, colour was the most important attribute. However, green and yellow tomatoes were rejected by all segments, indicating communication problems.

Originality/value

The results of this study provide breeders and marketers with valuable insights into the factors driving tomato choice. The information was based on a large sample and will help breeders to select the types of tomatoes that are in demand by consumers.
Impact of salt and sugar reformulation on processing parameters for orange juice and tomatoes using ohmic heating
Authors: Ajayi Oluseyi Moses , Martindale Wayne , Swainson Mark
Published: October 2019

Purpose

The purpose of this paper is twofold: first, it aims to investigate how salt and sugar reduction in foods due to the pressure from the emerging food regulations will affect the physico-electrical properties (PEPs) of orange juice and tomatoes during a selected PEP-dependent thermal processing. Second, the authors are keen to understand how variations in salt and sugar ingredients will affect the time-temperature processing requirements.

Design/methodology/approach

PEPs of the samples (orange juice and tomatoes) were measured using the KD2 thermal analyser and RS conductivity metre. Both samples with varying salt and sugar levels were subjected to ohmic heating processing using a 10 kW ohmic heater. Dehydration rates and processing times for pasteurisation were obtained.

Findings

Electrical conductivity increases with added salt in tomato puree but decreases with added sugar in orange juice. Statistical evidence confirmed significant changes in heating rates and processing times of tomatoes and orange juice as their relevant salt and sugar levels change. Reduction in salt content in tomato puree led to increase in time and energy for the thermal processes. While reduction in added sugar in orange juice results led to reduction in processing time and energy requirement for the processing operation.

Research limitations/implications

The study is limited to small change in salt and sugar variations in order to reflect recommended limits. There were therefore no significant changes in thermal conductivity for the range investigated. Also this study is focussed on two food products.

Practical implications

Current pressure on the need to reduce salt and sugar in foods necessitates research to increase food processing industry insight into the process and product impacts of such recipe changes, with particular regard to processing efficiency and product safety and quality.

Originality/value

This study represents an attempt to understand the impact of salt and sugar variations on properties and processing requirements of tomato puree and orange juice.
British beer styles. Where are they heading?
Authors: Parker Daniel , Taylor Michael , Johnson Julio Romero , Thomas Keith Robert
Published: October 2019

Purpose

The purpose of this paper is to analyse data from routine quality control samples of beer over a ten year period to provide comparisons with a previous study in 2006 and apply interpretations to the contemporary beer market.

Design/methodology/approach

Data from laboratory analysis of 1,469 beers submitted for due diligence quality assurance from commercial microbreweries were analysed. Additional commercial samples were taken for analysis of sour beers and cask conditioned beers as examples of niche product areas.

Findings

Style characteristics were summarized as a reference for industry evaluation and as a basis for comparisons. Differences were noted between the characteristics found and those of a similar study in 2006. Average alcohol by volume increased by 1.2 per cent, bitterness levels increased by 6.1 per cent while colour decreased by 22 per cent. These differences suggest that standard UK beers are undergoing change. A study of sour beers indicated specific features in this recently popular style and confirmed the use of a different microbiology. Analysis of cask ales indicated some variability in quality suggesting the need for greater quality control.

Research limitations/implications

The comparison with the previous study has limitations as the samples were not individually comparable but were from major established microbreweries and so representative of the industry. The work analysed UK beers only but will act as a base line for comparison to other markets. Moreover, the data may be relevant to other forms of market analysis seeking to identify factors associated to consumer preferences.

Practical implications

The data presented have relevance to breweries looking to develop their portfolios and product descriptions, to the drinking public and to regulatory bodies in providing a benchmark for comparisons and for assisting in defining the recently promoted term “craft beer”.

Social implications

The findings are relevant to beverage development and consumer education of alcoholic beverages by allowing discrimination between styles with different characteristics affecting consumer choice and when assessing styles for industrial, legislative and health research. Beers today appear to be more varied than in past decades but show lower colour and higher bitterness characteristics. As these features particularly relate to ingredients they may have implications in their contributions to diet and health.

Originality/value

The work has value in replicating the previous study to illustrate changes and trends. It presents novel data on recently popular sour beers and assesses traditional cask beer with implications for product quality.
Chief executive officer compensation, corporate governance and performance: evidence from KSA firms
Authors: Abdalkrim Gaafar
Published: October 2019

Purpose

This paper aims to examine the relation between chief executive officers (CEOs) compensation and organizational performance in KSA listed companies. It also aims at investigating the effect of corporate governance mechanisms according to this relation.

Design/methodology/approach

The researcher uses unbalanced panel data regression analysis on a sample of 181 KSA listed companies from 2005 to 2014.

Findings

The estimation result suggests that CEO Compensation is positively associated with firm performance. The results also show that corporate governance positively and significantly affect the relation between CEO Compensation and performance.

Research limitations/implications

This research, like any other, has some limitations that can be addressed by future research. The important limitation of this research is that the generalizability of the results is limited by the fact that the majority of the firms in the sample are from material sector which is represented by 42 (32 per cent) firms versus pharmaceutical sector which is represented by only one (1 per cent) firm. Therefore, a future research can tackle the effect of CEO compensation, corporate governance on future firm performance independently.

Practical implications

The findings have some important implications for stakeholders such as policymakers, listed firms managers, business owners and academic researchers in the emerging KSA market. Besides, understanding the relation between CEO compensation, corporate governance and firm performance can aid the success of corporate modernization and economic reform in KSA.

Originality/value

The research attempts to fill a substantial gap in the literature by providing the first rigorous econometrics evidence on CEO compensation, corporate governance and firm performance. In addition, it provides interesting insight for researches, decision-makers and board members in KSA.
Data driven controller based on fuzzy rule adaptive network: with experimental validation
Authors: Treesatayapun Chidentree
Published: October 2019

Purpose

The purpose of this paper is to design an online-data driven adaptive control scheme based on fuzzy rules emulated network (FREN) for a class of unknown nonlinear discrete-time systems.

Design/methodology/approach

By using the input-output characteristic curve of controlled plant and the set of IF-THEN rules based on human knowledge inspiration, the adaptive controller is established by an adaptive FREN. The learning algorithm is established with convergence proof of the closed-loop system and controller’s parameters are directly designed by experimental data.

Findings

The convergence of tracking error is verified by the theoretical results and the experimental systems. The experimental systems and comparison results show that the proposed controller and its design procedure based on input-output data can achieve superior performance.

Practical implications

The theoretical aspect and experimental systems with the light-emitting diode (LED) current control and the robotic system prove that the proposed controller can be designed by using only input-output data of the controlled plants when the tracking error can be affirmed the convergence.

Originality/value

The proposed controller has been theoretically developed and used through experimental systems by using only input-output data of the controlled plant. The novel design procedure has been proposed by using the input-output characteristic curve for both positive and negative control directions.
Embodied refusals and choreographic criticalities
Authors: Krone Beth
Published: October 2019

Purpose

This paper aims to describe the work of a group of seventh-grade boys in a middle school superhero storytelling project. In this project, the boys, one of whom identified as Latino and five of whom identified as Black, created a voiceless, faceless, raceless superhero named “Mute.” Using a Black feminist theoretical framework, the author considers how the boys authored embodied moments in the construction of their character and in a basketball scene. The author argues that within the narrated space of the story, embodiment functioned as a critical tool for authoring spaces that thwarted and bypassed dominant social narratives.

Design/methodology/approach

The white, female, university-affiliated author was a participant-researcher in the “Mute” group’s ten storytelling sessions. The ethnographic data set collected included fieldnotes, recordings and copies of all the writing and images of the group. The author uses this data to conduct a narrative analysis of the Mute story.

Findings

The author suggests that the group’s authoring of embodiment and choreography in their story makes space outside of the binary stances often available in traditional critical analyses. Instead, the group’s attention to embodied aspects of their character(s) allowed them to refuse either/or positions of such stances and construct a textured reality that existed beyond these bounds.

Originality/value

Black feminist theorists have warned that critical readings are potentially essentializing, risking a reification of the same systems they hope to overturn. The Mute group’s invention of a superhero character and their use of authored embodiment deflected such essentializing readings to imagine a new, more just (story) world. Thus, the author recommends an increased attention to how students are writing and reading embodiment to fully see the everyday ways they are critically working both against and beyond the social narratives that organize their lives.
Incentive factors of talent agglomeration: a case of high-tech innovation in China
Authors: Shi Jia-lu , Lai Wen-hsiang
Published: October 2019

Purpose

Over recent decades, talent agglomeration has emerged as a critical topic for scholars, businesses and government officers. Innovative ability is a core competition for high-tech talents. In China, low innovation is the bottleneck, as the high-tech industry usually cannot provide sufficient support for the continuous needs of innovative talents. To enhance the continuous support of talents, it is important to obtain the mechanisms of talent evaluation and flow in high-tech industry. Exploring the incentive factors influencing the scientific and technological personnel, adjust the layout of talents and promote the rational agglomeration. It’s significant to realize the regional economic development.

Design/methodology/approach

This study proposes an assessment model using the multi-criteria decision-making method of analytical hierarchy process (AHP) to determine the weights of incentive factors and a nonlinear programing model, from micro, meso and macro perspectives of individual, organizational and social incentives by adopting Maslow’s hierarchy of needs theory, Kurt Lewin’s field theory and Lee’s push-pull theory. After the literature review and interviews with 14 experts, this study produced a research framework and a pairwise comparison questionnaire. In addition, the relative quantitative weights of 3 main categories and 15 indicators are identified and ranked based on the AHP method.

Findings

The results demonstrate that the most important dimension is the individual, and the top three highest weighted factors are job satisfaction, sense of working accomplishment and interpersonal relationships. The discussion in this study showed that the proposed model is rational and acceptable to motivate high-tech innovation talent (HTIT) agglomeration for high-tech enterprises, universities, government and start-ups.

Research limitations/implications

The pairwise comparison using the AHP method is limited to expert opinions, which are considered comparatively subjective. The number of incentive factors should be increased, as some indicators may have been omitted from the AHP model.

Practical implications

According to the results, some suggestions can be recommended to corporate executives, HR managers and government officers to attract and retain high-tech talents and further to improve industrial clusters and economic development.

Originality/value

This paper derives a relative ranking of importance based on the opinions of experienced HR specialists, high-tech talent, scholars and government official, and assesses the consistency of results. The ordering represents the importance of indicators and sub-indicators of two levels from respondents’ perspectives in an industry cluster background. The study, focusing on the high-tech industry in China (which is a developing country), offers a unique view, as earlier studies mainly collect data from developed countries.
The role of audit quality in preventing firm misreporting: empirical evidence from China
Authors: Nguyen Loan Quynh Thi , Le Duong Thuy , Luu Hiep Ngoc , Nguyen Anh Huu , Hoang Thinh Gia
Published: October 2019

Purpose

The purpose of this paper is to explore the role of external audit quality in reducing firm misreporting practices.

Design/methodology/approach

Data are gathered from a number of sources including the Osiris database and firms’ annual reports to construct a comprehensive data set containing financial and non-financial information of over 3,100 publicly listed firms in China during the period 2009–2017. A number of rigorous empirical specifications are utilized with the use of probit, logit and conditional logit regressions, as well as panel pooled OLS and fixed-effect estimators. The IV-2SLS, 2-step system GMM and difference-in-differences techniques are also employed to deal with the potential endogeneity bias to ensure the robustness of the empirical results.

Findings

The empirical results reveal that larger firms and firms having more tangible assets and greater retained earnings are more likely to employ a better-quality external auditor. Subsequently, higher audit quality leads to a deterioration in corporate misreporting. However, these results are not homogenous across firms. While we document similar findings in the case of non-state-owned firms, state-owned enterprises (SOEs) appear to have less tendency to hire a higher-quality auditor, and higher-quality auditors in turn do not play a significant role in reducing misreporting practices in SOEs.

Originality/value

This paper contributes to a better understanding of the mechanism to mitigate corporate misreporting practices. It is one of the few to empirically investigate auditor selections and the association between external audit quality and corporate misreporting practices in China.
The moderating role ofShariahcompliance on the relationship between firm profitability and CSR activities
Authors: Azam Muhammad , Akhtar Javed , Ali Syed Amir , Mohy-Ud-Din Kamran
Published: October 2019

Purpose

There is a debate between soundShariah-compliant firms engaging in social good as a moral obligation and behaving ethically in terms of increasing corporate social responsibility (CSR) activities and those firms that are notShariah-compliant. The purpose of the present study is to contribute to this debate by empirically investigating the effect of the profitability of firms on CSR activities and shareholders’ dividends and the interaction effect of a firm’sShariahcompliance with religious and ethical principles.

Design/methodology/approach

The data used in this study were collected from the annual financial reports of 74 Pakistani listed companies over 2012-2016 (N = 370). An epistemological model of the unity of knowledge was applied to determine the contribution ofShariah-compliant enterprises to community well-being. Furthermore, the Tawhidi string relation methodology was used to establish the circular causal model. To check the robustness of our findings, we also analysed the data using fixed and random effects regression models to test the effect of firm profitability on CSR activities and dividends, whereas moderation regression analysis was applied to test the moderating effect ofShariah-compliant firms.

Findings

The results show that the profitability of firms has a significant impact on shareholders’ dividends in bothShariahand non-Shariahfirms. Furthermore, the relationship between firm profitability and CSR is stronger for non-Shariah-compliant firms thanShariah-compliant firms. This indicates thatShariahfirms are less involved in doing CSR activities than non-Shariahfirms. This implies thatShariahstatus does not play an important role in ensuring managers’ ethical behaviour.

Practical implications

The results suggest that the Security and Exchange Commission of Pakistan should attach more importance toShariahcompliance by firms in developing their CSR policies to improve social development and human well-being. These findings have important implications for many Islamic countries irrespective of whether they are developed or developing.

Originality/value

The present study provides a new addition to the prior literature by investigating the relationship between profits and CSR activities and the interaction effect ofShariah-compliant firms. From an Islamic ethical perspective, this study can also contribute to the growing discussion onShariahcompliance and CSR activities.
Mediated power and sustainable supplier management (SSM)
Authors: Chen Yinfei , Chen Injazz J.
Published: October 2019

Purpose

As focal buyers implement sustainable supplier management (SSM) to advance their supply chain sustainability, the purpose of this paper is to provide a more nuanced understanding of how buyers’ use of power may incite varying perceptions of justice from suppliers that affect sustainable supplier performance (SSP).

Design/methodology/approach

This paper draws on multidisciplinary literature and collects empirical data from 181 supplying firms in China to examine the complex links among power use, justice, SSM, and sustainable performance using partial least squares structural equation modeling.

Findings

Both coercive and reward buyer power can facilitate SSM implementation and justice perception moderates the impact of SSM on SSP. Furthermore, coercive power adversely influences justice evaluation, thereby attenuating the effect of SSM on performance.

Research limitations/implications

This study complements and extends sustainable supply chain management research by evaluating SSM: on environmental, social and economic performance; from the perspectives of suppliers; and in an emerging market where many suppliers of Western firms are located. It also adds to behavioral SCM research by examining how buyers’ exercise of power might influence suppliers’ justice perception.

Practical implications

To implement SSM, focal buyers cannot simply issue codes of conduct to suppliers and ignore suppliers’ disposition to commit to standards. While coercive power might be convenient and tempting for buying firms, managers ought to be judicious in the use of coercion.

Originality/value

This is the first large-scale empirical investigation on the links among power use, justice, SSM and sustainable performance from the perspectives of suppliers in an emerging economy.
The role of sexual orientation in entrepreneurial intention: the case of Parisian LGB people
Authors: Germon Rony , Leloarne Séverine , Razgallah Myriam , Safraou Imen , Maalaoui Adnane
Published: October 2019

Purpose

The purpose of this paper is to investigate the role that sexual orientation can play in entrepreneurial intention.

Design/methodology/approach

By conducting a survey on a sample of 654 individuals and, among them, 266 LGB people in the Paris region (France), and using linear regressions, The authors test the impact of sexual orientation on the antecedents of entrepreneurial intention, as defined by Ajzen (1991), and on entrepreneurial intention.

Findings

The study reveals that LGB people express a higher entrepreneurial intention than non-LGB people. The study also reveals that sexual orientation positively impacts the three antecedents of entrepreneurial intention, namely attitudes, perceived behavioral control and subjective norms.

Research limitations/implications

The study was conducted in a specific context: an LGB-friendly region and among a population of well-educated people. One could also have investigated the impact of femininity and masculinity on entrepreneurial intention among this population.

Practical implications

LGB people adopt entrepreneurial cognition different to that of other minorities, which tends to confirm that LGB entrepreneurial norms and beliefs are not really the same as those of the dominant culture. The study sheds light on the key antecedent one has to work on to increase the entrepreneurial intention of LGB people.

Originality/value

This study reveals that LGB people, even in friendly LGB geographical areas, are still suffering from a lack of self-esteem. The study also confirms that creating any new venture, as job creation process, is perceived as to be the alternative to difficult employment.
Financial institutions and the new class action under Italian law: a compliance approach
Authors: Falco Francesco
Published: October 2019

Purpose

To explain the impacts of the class action, as recently amended by the Italian Parliament, and help financial institutions to develop a compliance approach in order to avoid and/or mitigate the relevant risks.

Design/methodology/approach

This article provides an overview on the Italian class action, as recently amended by the Italian Law No. 31/2019, examines the relevant impact for financial institutions (taking into account some recent case law) and identifies possible compliance solutions to avoid/mitigate the relevant risks.

Findings

The recent amendments to the Italian class action may increase risks for financial institutions.

Practical implications (Optional)

Financial institutions should examine their relationships with stakeholders in the light of the new Italian class action in order to implement policies and procedures to prevent the relevant risks.

Originality/value

Practical guidance from an experienced lawyer in the litigation and compliance fields.
Blockchain and its implications for accounting and auditing
Authors: Bonsón Enrique , Bednárová Michaela
Published: October 2019

Purpose

Technological developments such as blockchain seem to be the next step in a digital era and might reshape the way we do business. They are expected to have an impact on both business and society in the next few decades. This paper aims to provide general insights into blockchain technology and the extent to which it might transform the accounting system.

Design/methodology/approach

Analysing the previous literature, the paper provides a general overview of this phenomenon, identifying pending technical as well as non-technical issues that will have to be addressed for the full potential of blockchain technology to be embraced. The paper also proposes ways in which the information quality dimension might be improved.

Findings

The paper identifies the pending challenges for blockchain, such as scalability, flexibility, a suitable architecture and cybersecurity. Additionally, to integrate blockchain technology fully into a real accounting ecosystem, a consensus between regulators, auditors and other parties is needed.

Originality/value

A general overview of this new phenomenon, as well as a summary of how the quality of accounting information might be improved, is provided. Given that it features elements such as decentralization and transparency, blockchain certainly has the potential to improve information and accounting quality.
Business tax to value-added tax reform in China
Authors: Wang Zhiyuan , Singh-Ladhar Jagdeep , Davey Howard
Published: October 2019

Purpose

This paper aims to examine the indirect tax reform process in China. Specifically, it examines the reform of business tax to value-added tax. Inefficiencies within the new tax system are identified and discussed. The “business tax to value-added tax” reform was seen as an essential element in promoting the economic transition and stimulating the service industries (Jin and Jin, 2013).

Design/methodology/approach

The paper uses archival and current literature. In undertaking the study, the different periods of indirect tax are examined, prior to 1994, 1994-2012, the changes from 2012 culminating in the new 2017 regime. Attributes of “good” value-added tax (VAT) systems are covered as well as a comparison with New Zealand’s goods and services tax (GST).

Findings

The paper finds that to align with the international trend of indirect tax development and more efficiently accomplish the economic transition China needs to build a more neutral VAT system with fewer reduced rates and exemptions and the tax system have created tax inefficiencies and increased the compliance cost. VAT is imposing an increasingly significant impact on China’s national economy and industrial structure as well as accountants.

Originality/value

This is the first study that analyses the indirect tax reforms that are currently being implemented in China and as such has lessons for China but also for VAT/GST in general. We should not forget how special New Zealand’s GST is and the clarity of focus of those who implemented it!
Addressing tent cities: an example of police/non-profit collaboration
Authors: Solensten Brittany , Willits Dale
Published: October 2019

Purpose

The purpose of this paper is to examine a collaborative relationship between non-profit organizations and a Midwest police department to address issues of poverty and homelessness.

Design/methodology/approach

Qualitative interviews were conducted with five non-profit organization workers along with three police officers about social problems in the city between September and December of 2017.

Findings

The collaboration between non-profit organizations and law enforcement was largely helpful and successful in integrating residents of tent city into existing housing programs within the city, limiting future law enforcement calls addressing latent homelessness issues.

Research limitations/implications

This qualitative study was exploratory in nature and data were drawn from a single city. Although key stakeholders were interviewed, results are based on a small sample of police and non-profit social service workers. Also, individuals who lived in the tent city were not interviewed.

Practical implications

This study demonstrates how an approach in addressing tent cities through non-profit organizations and law enforcement collaboration are arguably effective in humanely moving residents of tent cities into housing for a long-term solution to homelessness.

Originality/value

There is limited research about tent cities especially the long-term effectiveness of dismantling them with various methods. This paper demonstrates one city’s approach to combat homelessness by dismantling a tent city, with a follow-up a few years later showing the effectiveness of a more humane approach, which can set an example for future cities also combating homelessness.
Design of lightweight tree-shaped internal support structures for 3D printed shell models
Authors: Zhu Lin , Feng Ruiliang , Li Xianda , Xi Juntong , Wei Xiangzhi
Published: October 2019

Purpose

The purpose of this paper is to design a lightweight tree-shaped internal support structure for fused deposition modeling (FDM) three-dimensional (3D) printed shell models.

Design/methodology/approach

A hybrid of an improved particle swarm optimization (PSO) and greedy strategy is proposed to address the topology optimization of the tree-shaped support structures, where the improved PSO is different from traditional PSO by integrating the best component of different particles into the global best particle. In addition, different from FEM-based methods, the growing of tree branches is based on a large set of FDM 3D printing experiments.

Findings

The proposed improved PSO and its combination with a greedy strategy is effective in reducing the volume of the tree-shaped support structures. Through comparison experiments, it is shown that the results of the proposed method outperform the results of recent works.

Research limitations/implications

The proposed approach requires the derivation of the function of the yield length of a branch in terms of a set of critical parameters (printing speed, layer thickness, materials, etc.), which is to be used in growing the tree branches. This process requires a large number of printing experiments. To speed up this process, the users can print a dozen of branches on a single build platform. Thereafter, the users can always use the function for the fabrication of the 3D models.

Originality/value

The proposed approach is useful for the designers and manufacturers to save materials and printing time in fabricating the shell models using the FDM technique; although the target is to minimize the volume of internal support structures, it is also applicable to the exterior support structures, and it can be adapted to the design of the tree-shaped support structures for other AM techniques such as SLA and SLM.
Getting even
Authors: Pradhan Sajeet , Jena Lalatendu Kesari
Published: October 2019

Purpose

Unlike most empirical investigations that have tested the relationship between abusive supervision and subordinate’s workplace deviance in a large and formal organizational setup, this study investigates the effect of abusive behavior of owner-manager of small entrepreneurial establishments on subordinate’s workplace deviance. The purpose of this paper is twofold: first, it explores the moderating effect of intention to quit on the relationship between abusive supervision and organizational as well as interpersonal deviance; and second, it investigates whether the moderating effect between abusive supervision and intention to quit will be stronger for organizational deviance (supervisor directed) than for interpersonal deviance (others directed).

Design/methodology/approach

The participants of this study were 240 restaurant and hotel employees working in three small entrepreneurial organizations in the eastern state of India. The authors have collected data on the predictor and criterion variables at two time points with a separation of three to four weeks for reducing common method bias (Podsakoffet al., 2012). At Time 1, participants completed measures of the perception of their owner-manager’s abusiveness and their intention to quit. At Time 2, participants responded to organizational deviance and interpersonal deviance.

Findings

The findings of the study is in line with previous research studies (Tepperet al., 2007; Thauet al., 2009) that reported intention to quit will moderate the positive relationship between abusive supervision and organizational deviance and interpersonal deviance such that the relationship will be stronger when intention to quit is high rather than low. The finding of the study also corroborates the prediction that the interactive effect between abusive supervision and intention to quit will be stronger for organizational deviance (supervisor directed) than for interpersonal deviance (aimed at other members of the organization) when intention to quit is higher.

Originality/value

This study is among the very few empirical research studies that have investigated the effect of abusiveness of owner-manager on subordinate’s workplace deviance in small organizations. Another unique aspect of the study is that it is one of few to propose and test, how (whether organizational deviance or/and interpersonal deviance) and to what extent (more organizational or supervisor directed than interpersonal or others directed deviance) subordinates of abusive supervisor retaliate by engaging in workplace deviant behaviors.
Effect of nano-enriched emulsified Pongamia biodiesel on combustion, performance and emission parameters of a compression ignition engine
Authors: Venkatesan Hariram , Lionel Fernandes Joshua , Sivamani Seralathan
Published: October 2019

Purpose

Compression ignition engines are being used in transportation, agricultural and industrial sectors due to its durability, fuel economy and higher efficiency. This paper aims to present investigation focuses on the utilization of nano additives in emulsified blends of Pongamia biodiesel and its impact on combustion, emission and performance characteristics of a diesel engine.

Design/methodology/approach

Pongamia biodiesel was produced through two-stage transesterification process. Taguchi method with L9 Design of experiment was adopted to study the stability of fuel blends and 75 per cent diesel, 20 per cent biodiesel, 5 per cent water and 6 per cent of surfactant was found to be stable. Further, aluminum oxide nanoparticle was blended into the emulsified fuel in mass fraction of 100 ppm (D75-BD20-W5-S6-AO100) through ultrasonicating technique.

Findings

Oleic acid was found to be in prominent proportion in the Pongamia biodiesel. It was observed that D75-BD20-W5-S6 and D75-BD20-W5-S6-AO100 had the ability to produce lower in-cylinder pressure and rate of heat release compared to D100, B100 and D75-BD20 fuel blends. However, a higher rate of pressure rise was noticed in D75-BD20-W5-S6 and D75-BD20-W5-S6-AO100. Lower brake specific fuel consumption and relatively higher brake thermal efficiency were noticed in D75-BD20-W5-S6 and D75-BD20-W5-S6-AO100. Moreover, lower NOx and smoke emission were also observed for nano-emulsified fuel blends.

Originality/value

Metal-based nano-additive significantly improved the physio-chemical properties of the fuel. Based on the literature, it is understood that emulsified biodiesel blend with nano enrichment using Pongamia biodiesel as base fuel was not carried out. Identifying a stable blend of diesel-biodiesel-water-nano additive using Taguchi’s design of experiments approach was an added value in formulating the test fuels. Furthermore, the formulated test fuel was compared with mineral diesel, biodiesel, and diesel-biodiesel blend to understand its suitability to use as a fuel in compression ignition (CI) engine.