bluuebunny/crossref_metadata_2025 huggingface dataset:
Synthesis and structural characterization of tube-type tetradecavanadates
Authors: Kuwajima Sho , Arai Yuta , Kitajima Hiromasa , Kikukawa Yuji , Hayashi Yoshihito
Published: October 2018

By the reaction of ammonium perchlorate with anion-incorporated bowl-type dodecavanadates, viz. [V12O32(X)]5− [X = N3
− (1), OCN− and NO3
−], tube-type tetradecavanadates, viz. (NH4)7[V14O38(X)] [X = N3
− (2), OCN− (3) and NO3
− (4)] were synthesized. The crystal structures of penta(tetraethylammonium) azidododecavanadate nitromethane monosolvate, (C8H20N)5[V12O32(N3)]·CH3NO2, 1, heptaammonium azidotetradecavanadate dimethyl sulfoxide hexasolvate, (NH4)7[V14O38(N3)]·6C2H6OS, 2, heptaammonium cyanatotetradecavanadate dimethyl sulfoxide hexasolvate, (NH4)7[V14O38(OCN)]·6C2H6OS, 3, and heptaammonium nitratotetradecavanadate dimethyl sulfoxide hexasolvate, (NH4)7[V14O38(NO3)]·6C2H6OS, 4, were determined. The tube consists of two layers of V7 rings with a guest anion at the centre. The distances between the incorporated anions and the nearest V atoms are 3.058 (3), 3.039 (6) and 2.811 (9) Å for 2, 3 and 4, respectively, showing that the incorporated anions are stabilized via noncovalent interactions. Two ammonium cations cap both ends of the tube to stabilize the structures via hydrogen-bonding interactions. Linear OCN− and N3
− anions sit on the twofold rotation axes of the tube frameworks and the triangular plane of the NO3
− anion deviates from the equatorial plane of the tube by ca 30°.
Crystal structures of hybrid completely reduced phosphomolybdates and catalytic performance applied as molecular catalysts for the reduction of chromium(VI)
Authors: Tian Xuerui , Xin Xing , Gao Yuanzhe , Dai Dandan , Huang Jinjin , Han Zhangang
Published: October 2018

The exploration of highly efficient and low-cost catalysts for the treatment of hexavalent chromium CrVI in environmental remediation is currently one of the most challenging topics. Here, three phosphomolybdate hybrid compounds have been successfully isolated by the hydrothermal method and been applied as supramolecular catalysts for the reduction of CrVI. Single-crystal X-ray diffraction revealed their formulae as (H2bpp)2[Fe(H2O)][Sr(H2O)4]2{Fe[Mo6O12(OH)3(H2PO4)(HPO4)(PO4)2]2}·5H2O (1), (H2bpp)2[Na(H2O)(OC2H5)][Fe(H2O)2][Ca(H2O)2]2{Fe[Mo6O12(OH)3(H2PO4)(HPO4)(PO4)2]2}·4H2O (2) and (H2bpe)3{Fe[Mo6O12(OH)3(HPO4)3(H2PO4)]2}·8H2O (3) [bpp is 1,3-bis(pyridin-4-yl)propane (C13H14N2) and bpe is trans-1,2-bis(pyridin-4-yl)ethylene (C12H10N2)]. The three hybrids consist of supramolecular networks built up by noncovalent interactions between {Fe[P4Mo6
VO31]2}22− polyanions and protonated organic cations. This kind of hybrid polyoxometalate could be applied as heterogeneous molecular catalysts for the reduction of CrVI. It was found that the organic moiety plays a vital role in influencing the catalytic activity of the polyanions. Organic bpp-containing hybrids 1 and 2 are highly active in the catalytic reduction of heavy metal CrVI ions using HCOOH as reductant, while bpe-containing hybrid 3 is inactive to this reaction. This work is significant for the design of new catalysts, as well as the exploration of reaction mechanisms at a molecular level.
Cocrystals of pyrazine and benzene polycarboxylic acids
Authors: Dutkiewicz Grzegorz , Dutkiewicz Edward , Kubicki Maciej
Published: October 2018

The crystal structures of four cocrystals of pyrazine with benzene polycarboxylic acids were determined, namely pyrazine–phthalic (benzene-1,2-dicarboxylic) acid (1/1), C4H4N2·C8H6O4 (1), pyrazine–hemimellitic (benzene-1,2,3-tricarboxylic) acid (1/1), C4H4N2·C9H6O6 (2), pyrazine–hemimellitic acid–water (1/2/2), C4H4N2·2C9H6O6·2H2O (2a), and pyrazine–pyromellitic (benzene-1,2,4,5-tetracarboxylic) acid (3/1), 3C4H4N2·C10H6O8 (3). In all cases, infinite chains of alternating acid and base molecules, bonded by O—H...N hydrogen bonds, are formed. However, the details of the supramolecular structures are different. The additional carboxylic acid groups in the tri- and tetracarboxylic acids participate in hydrogen bonding with neighbouring acid molecules (in 2), water molecules, which makes the structure more complicated (in 2a), or with additional pyrazine molecules (in 3). π–π interactions between aromatic rings help organize the crystal architectures in all cases except for hydrate 2a. In that case, the hydrogen-bond-enriched structure enforces a disposition of the rings in which no stacking is observed. The Hirshfeld surface analysis allows better visualization of the differences between the structures by fingerprint plots in particular.
High AOA short landing robust control for an aircraft
Authors: Tingting Yang , Aijun Li , Taimoor Muhammad , Amin Rooh ul
Published: October 2018

Purpose

The purpose of this paper is to propose a high angle of attack short landing model for switched polytopic systems as well as to derive an equation for fluidic thrust vector deflection angle based on pressure to reduce the velocity during the landing phase of flight.

Design/methodology/approach

In this paper, robust control algorithm is proposed for a non-linear high angle of attack aircraft under the effects of non-linearities, tottering hysteresis, irregular and wing rock atmosphere. High angle of attack short landing flight under asynchronous switching is attained by using the robust controller method. Lyapunov function and the average dwell time scheme is used for obtaining the switched polytopic scheme. The asynchronous switching and loss of data are controlled asymptotically. The velocity of aircraft has been lucratively reduced during the landing phase of flight by using the robust controller technique.

Findings

The proposed algorithm based on robust controller including the effects of non-linearities guarantee the successful reduction of velocity for high angle of attack switched polytopic systems.

Practical implications

As the landing phase of an aircraft is one of the complicated stage, this algorithm plays a vital role in stable and short landing under the condition of high angle of attack (AOA).

Originality/value

In this paper, not only the velocity of flight has been reduced, but also the high angle of attack has been attained during the landing phase, because of which the duration of landing has been reduced as well, while in most of the previous research, it is based on low angle of attack and long landing duration.
A numerical study on the effects of design parameters on the acoustics noise of a high efficiency propeller
Authors: Ma Yunpeng , Guo Na
Published: October 2018

Purpose

A numerical study on the aerodynamic noise generation of a high efficiency propeller is carried out.

Design/methodology/approach

Three-dimensional numerical simulation based on Reynolds averaged N-S model is performed to obtain the aerodynamic performance of the propeller. Then, the result of the aerodynamic analysis is given as input of the acoustic calculation. The sound is calculated using the Farassat 1A which was derived from Ffowcs Williams–Hawkings equation and is compared with the measurements.

Findings

Moreover, the fan is modified for noise reduction by changing its geometrical parameters such as span, chord length and torsion angle.

Originality/value

The variation trend of aerodynamic and acoustic are compared and discussed for different modification tasks. Some meaningful conclusions are drawn on the noise reduction of propeller.
Consumers’ behaviour in fast-food restaurants: a food value perspective from Spain
Authors: Izquierdo-Yusta Alicia , Gómez-Cantó Carmen M. , Pelegrin-Borondo Jorge , Martínez-Ruiz María Pilar
Published: October 2018

Purpose

The purpose of this paper is to understand consumers’ behaviour in fast-food restaurants in Spain. To this end, the authors conducted a survey that combined a classification of food values, as proposed in the relevant literature, with a related model that links personal values to behaviour.

Design/methodology/approach

A sample of 400 consumers was gathered from two different, leading fast-food chains operating in Spain. With these data, respondents were grouped through hierarchical cluster analysis and K-measures, and in accordance with Lusk and Briggeman’s (2009) food values and the food-related lifestyle model. The authors validated these clusters by means of ANOVA and discriminant analysis, which led to useful observations about inter-group differences in consumers’ habits, as well as their satisfaction, trust and loyalty.

Findings

The results indicate that consumers can be clustered into three groups based their food values assessments: the “mainly utilitarian” group, the “mainly hedonic” group and the “ethical values” group. These groups not only demonstrate diverse habits, but also differ on key variables such as satisfaction, trust and loyalty.

Practical implications

The authors offer several managerial recommendations for designing and developing segmentation strategies in the fast-food industry. Any such strategies should acknowledge that all consumer groups appear to value restaurants’ efforts to provide them with both hedonic and utilitarian benefits, although the extent varies across groups.

Originality/value

Among the relevant literature, this research is the only one that examines the existence of distinct consumer groups based on their food values assessments. In addition, this paper analyses inter-group differences in terms of both diverse consumptions habits (frequency of visits, expenditure, etc.) and key marketing variables (satisfaction, trust and loyalty).
Are questionnaires a reliable method to measure food waste? A pilot study on Italian households
Authors: Giordano Claudia , Piras Simone , Boschini Matteo , Falasconi Luca
Published: October 2018

Purpose

The purpose of this paper is to assess the reliability of questionnaires as a method of quantifying household food waste (FW), thus providing context regarding the validity of existing Italian estimates.

Design/methodology/approach

A total of 30 households were involved in a diary study that was conducted for one week. The participating households were first asked about their FW quantities in a questionnaire. Half of the households who filled their diaries properly were then audited through waste sorting analysis performed on their garbage. Non-parametric tests were used to test for differences in FW estimates between audited and non-audited households, as well as differences among estimates obtained through different quantification methodologies.

Findings

Edible FW was estimated to be 489 grams per week based on questionnaires, and 1,035 grams per week based on diaries. In the audited sub-sample of households, FW estimates were 334 grams per week based on questionnaires, 818 grams per week based on diaries and 1,058 grams per week based on waste sorting analysis.

Research limitations/implications

Given the small sample size in the present study, future studies can utilize larger samples to assess whether the differences identified in estimates can be replicated. Future studies can also inquire into the behavioral biases that led consumers to underestimate their FW.

Practical implications

Results of the present study point against the use of questionnaires to quantify household FW, hence raising some doubt on the reliability of existent Italian estimates. Where waste sorting is unfeasible, the use of adjustment methods or diaries is suggested to better inform policies.

Originality/value

This study is one of the first on FW quantification that tests three different methodologies on the same sample, and is the first to do so in Italy, where estimates are still very poor.
Effects of menu labelling on students′ food choice: a preliminary study
Authors: Krešić Greta , Liović Nikolina , Pleadin Jelka
Published: October 2018

Purpose

The purpose of this paper is to assess the relationship between nutrition knowledge and grocery store nutrition label use, with using nutrition information disclosure on menu selection in a group of hospitality management students, who shall be responsible for menu labelling in their future careers.

Design/methodology/approach

A between-subject design included 324 students, who were randomly assigned to choose from a menu labelled as follows: unlabelled; kcal label only; graphical label providing information on the per cent of the recommended daily intake of energy and four nutrients. Their nutrition knowledge and habit of reading grocery store nutrition labels were tested using an additional questionnaire.

Findings

The results showed that the provision of energy value information resulted in the selection of less energetic, less fat and less salted food, while a graphical label additionally led to the selection of food having a lower saturated fatty acid (SFA) and sugar content. Multiple regression analysis showed that the habit of packaged food nutrition label reading was a significant predictor of choosing food having a lower energy (p<0.001), fat (p<0.001), SFA (p<0.001), sugar (p<0.001) and salt (p=0.003) content, while the influence of nutrition knowledge on food selection was proven insignificant.

Originality/value

Given the established positive impact of menu labelling, these findings support the future European policy mandating energy and nutrient content disclosure on menus, but also point to the need for more-intense consumer education.
Evaluating indicators of the agility of the green supply chain
Authors: Sayyadi Tooranloo Hossein , Alavi Masoume , Saghafi Sepideh
Published: October 2018

Purpose

Nowadays, the main problem of industries is the issue of environmental pollution. The green supply chain (GSC) is one of the processes that can be effective to consider this issue and its practices in all working processes in every organizations, so that the concept of GSC has been emerged with the acceleration of the government regulations and rules to achieve environmental standards and the increasing demands of consumers to supply green products. Therefore, the organizations should move toward the development of environmental activities in today’s turbulent world. In other words, the current organizations should consider making their supply chain more agile and green to survive in the competition arena or in other words, they should consider making agile the GSC. The necessity of considering this issue needs to identify the evaluating indicators of the agility of the GSC. This study aims to consider this issue.

Design/methodology/approach

With reviewing the research literature and having survey with the experts, totally 7 criteria and 37 sub-criteria were identified as the evaluating indicators of the agility of the GSC. The results from collecting research data and using the confirmatory-factor analysis suggest the suitability of the above-mentioned indicators.

Findings

The idea of the GSC is to remove or minimize the greenhouse, chemical/hazardous gases and waste throughout the supply chain. On one hand, the agility of the supply chain as an operational capability in quick response to the uncertain and turbulent markers not only improves the performance of the company but also leads to cost decrease and increase of the professional capabilities. Therefore, the organizations should step toward the development of the environmental activities in the today’s turbulent world. The importance of the issue of agility and considering the environment in the supply chain double the necessity of identification of the factors of agility of the GSC.

Originality/value

The present research considers the identification of the evaluating indicators of the agility of the GSC in industries.
This place is like the jungle: discussions about psychoactive substances on a cryptomarket
Authors: Rolando Sara , Beccaria Franca
Published: October 2018

Purpose

The purpose of this paper is to analyse dynamics amongst members to better understand in what terms and to what extent marketplace forums can be seen as new forms of harm reduction.

Design/methodology/approach

This is a qualitative analysis focused on conversations about psychoactive substances on the forum community of AlphaBay Market. A sample consists of 100 online threads. The data, collected in July 2016, were analysed by applying the grounded theory approach with the support of Atlas.ti.

Findings

Conversations in the marketplace forum focus mostly on the purchase. Concerns and disputes are voiced in a significant proportion of them, and interactions are affected by a climate of distrust where stigmatisation processes can emerge between users of different drug categories. This casts a certain amount of doubt on the thesis that marketplace forums – like online forums – are new forms of harm reduction and peer-led communities.

Research limitations/implications

The study focuses on only one marketplace forum. Other such forums should be analysed to corroborate its findings.

Practical implications

Harm reduction interventions in the online environment should take different form according to the forum type, and take the differences and boundaries that separate users of different substances into account.

Originality/value

Thanks to its infrequently used qualitative approach, the study provides a more thorough understanding of the relationships on marketplace forums.
Paradox and legitimacy in construction: how CSR reports restrict CSR practice
Authors: Watts Greg , Fernie Scott , Dainty Andy
Published: October 2018

Purpose

Corporate social responsibility (CSR) is a prominent topic of debate, and yet remains subject to multiple interpretations. Despite this ambiguity, organisations need to communicate their CSR activity effectively in order to meet varied stakeholder demands, increase financial performance and in order to achieve legitimacy in the eyes of clients and various stakeholders. The purpose of this paper is to explore how CSR is communicated, and the impact such communication methods have on CSR practice. More specifically, it examines the disconnect between the rhetoric espoused in CSR reports and the actualities of the ways in which CSR is practiced.

Design/methodology/approach

A qualitative content analysis of 100 CSR reports published by nine construction contractors informed the design of qualitative interviews. In total, 17 interviews were then conducted with contractors and public body clients.

Findings

Strategic ambiguity explains how contractors circumvent the problem of attending to conflicting stakeholder CSR needs. However, this results in a paradox where CSR is simultaneously sustained as a corporate metric and driver, whilst being simultaneously undermined in being seen as a rhetorical device. By examining this phenomenon through the lens of legitimacy, the study reveals how both the paradox and subsequent actions of clients that this provokes, act to restrict the development of CSR practice.

Originality/value

This is the first study to use the lens of legitimacy theory to analyse the relationship between CSR reporting and CSR practice in the construction industry. In revealing the CSR paradox and its ramifications the research provides a novel explanation of the lack of common understandings and manifestations of CSR within the construction sector.
Role of shopping quality, hedonic/utilitarian shopping experiences, trust, satisfaction and perceived barriers in triggering customer post-purchase intentions at airports
Authors: Han Heesup , Lee Myong Jae , Kim Wansoo
Published: October 2018

Purpose

This paper aims to extend the knowledge of travelers’ shopping behaviors at airport duty-free stores by investigating the role of multiple quality factors, value dimensions, trust and satisfaction. Moreover, the influence of possible barriers to airport shopping is examined.

Design/methodology/approach

Quantitative data collection including a survey was used. A structural equation modeling was used for data analysis.

Findings

The results showed that the proposed conceptual framework provided sufficiently explained travelers’ post-purchase intentions for airport duty-free shopping. Hedonic value and trust in airport duty-free shopping were of greatest importance in determining intentions. The quality of products and physical environment also showed relative importance among cognitive drivers. The findings from the metric invariance test indicated the significant moderating impact of travelers’ perceived barriers to airport shopping. The mediating impact of study variables was also identified.

Practical implications

Findings help airport practitioners improve their knowledge of travelers’ shopping behaviors at airport duty-free stores and help them to develop efficient methods to facilitate air travelers’ commercial activities at an airport.

Originality/value

Non-aeronautical business is emerging as a means of revenue maximization in the airport industry, yet there is a lack of understanding about air travelers’ commercial activities at airports. This study filled this void through the development of sturdy framework for air travelers’ non-aeronautical commercial activities at an airport.
Efficiency improvements in the PV plants market: an application to the Spanish case
Authors: Arcos-Vargas Angel , Nuñez Fernando , Vivas Juan José
Published: October 2018

Purpose

Spain has one of the greatest photovoltaic potentials in Europe. The boom suffered in the photovoltaic sector during the years 2007 and 2008 led to instability in the electrical system, prompting the legislator to develop a large number of legislative changes trying to control the electric system tariff deficit. These measures profoundly affected plant owners creating a non-transparent secondary market, which are not covered by the current exchange platforms. The purpose of this paper is to analyze the current situation of the photovoltaic market in Spain, try to understand it based on its historical sequence and propose efficiency improvement measures, based on the implementation of best practices and market mechanisms.

Design/methodology/approach

This paper studies the legislative evolution in the photovoltaic sector in Spain and its effect on owners and investors. The authors propose an intermediation system that improves the efficiency of the secondary market.

Findings

The authors propose an intermediation system that improves the efficiency of the secondary market.

Originality/value

The authors have not found any other paper that proposes the creation of a market for photovoltaic facilities to increase efficiency.
Moving later in life – preferences and opportunity
Authors: Kulander Maria
Published: October 2018

Purpose

Statistics from Eurostat show that several European countries have an increasing proportion of elderly people, making their housing situation of increasing interest. For many years, it has been policy in Sweden to help elderly people remain in their current homes for as long as possible. This paper aims to find reasons why people want to move at different stages in life and investigate whether the pattern follows the life cycle in housing. Earlier research has been performed in the USA (Gibler and Clements III, 2011) and in China (Jia and Heath, 2016), but these questions remain understudied in Sweden.

Design/methodology/approach

A model of the demand for adapted houses is designed and tested on data gathered in Gävle in 2012. The method uses a binary choice model with stated preference data.

Findings

The results of this study show that earlier preferences and age determine the future living situation, but that senior living (rental or condominium) is most popular as a future home.

Practical implications

Not everyone has the economic resources to move according to their preferences; reasons include high monthly costs and taxes. Changes in the tax system may produce better moving chains and increase the supply of affordable housing.

Originality/value

The model in this paper could guide future studies within the area.
Analysing ar-rahnu in the context of informal credit market theory
Authors: Nik Azman Nik Hadiyan , Kassim Salina , Adeyemi Adewalee Abideen
Published: October 2018

Purpose

This study aims to offer a new area of discourse by investigating the factors determining the usage of the Islamic non-bank financing product ar-rahnu (Islamic pawnbroking) among women micro-entrepreneurs in Malaysia within the framework of the informal credit market theory.

Design/methodology/approach

The study is based on primary data obtained by using self-administered questionnaires distributed in three states in Malaysia: Kedah, Kelantan and Terengganu. The questionnaires were distributed to a total of 750 participants, with each state contributing 250 respondents. Total number of respondents valid for data analysis was however 600.

Findings

Based on descriptive and inferential statistics by using the IBM statistical package for the social sciences and structural equation modelling analysis of moment structures, the results show that the main factor influencing women micro-entrepreneurs to use ar-rahnu is the service charge.

Research limitations/implications

This study only covers three states in Malaysia and is limited to examining the use of ar-rahnu by women micro-entrepreneurs in those states.

Practical implications

As micro-entrepreneur s often face constraints to obtaining financial access in the formal credit market, ar-rahnu provides an alternative mode of obtaining business financing to female micro-entrepreneurs, so they can sustain their operations and even expand their businesses. The significance of such factors like service fee, as revealed in this study, indicates that managers should focus on this element when offering Islamic financial products, especially to women micro-entrepreneurs.

Originality/value

The informal credit market theory is frequently used in conventional studies. This paper adds Sharīʿah compliance in the context of this theory as a new area to be considered when discussing Islamic financial products.
A comparative study between the UK and the USA house price indicators before and during the financial crisis of 2007-2009
Authors: Benamraoui Abdelhafid
Published: October 2018

Purpose

This paper aims to examine the relationship between key economic fundamentals and average house price (AHP) movements before and during the financial crisis of 2007 to 2009 in the UK and the USA.

Design/methodology/approach

Multiple regression analysis is applied in assessing the correlation between AHPs and a set of selected economic fundamentals.

Findings

The study results show that earnings and to less extent interest rate have the highest correlation with the AHP and among the different types of interest rate used variable interest rate has the strongest correlation with AHP. The results also reveal that most indicators behave in the same way both before and during the financial crisis, but with better explanatory power for the pre-crisis period. Another key finding is that the directions of relationship for some of the parameters have changed when the market is in crisis, especially in the case of loans extended to house purchase for the UK market and number of households for the US market.

Originality/value

The originality of the paper stems in using a wide range and thoroughly selected economic fundamentals to explain the movement in house prices and to observe the effect of financial crisis on the correlation between each economic factor and house price movements. The study is also unique in comparing the UK and the US housing markets for the time frame under consideration and for the economic parameters used.
Challenges of implementing an effective risk-based supervision on anti-money laundering and countering the financing of terrorism under the 2013 FATF methodology
Authors: Jayasekara Sisira Dharmasri
Published: October 2018

Purpose

The purpose of this study is to assess whether level of income of a particular country affects the level of effectiveness in anti-money laundering (AML)/ countering the financing of terrorism (CFT) supervision to identify the most important recommendations in achieving high level of effectiveness and critically discuss the findings of the fourth round evaluations with the outcome of first two objectives.

Design/methodology/approach

The level of effectiveness was rated in terms of a four-point Likert scale given 4 for high, 3 for substantial, 2 for moderate and 1 for low level of effectiveness. The countries were ranked using a four-point Likert scale given 4 for high income, 3 for upper middle income, 2 for lower middle income and 1 for low income countries as per the categorisation of World Bank list of economies (World Bank, 2017). For the purpose of estimation, level of effectiveness was rated in terms of a four-point Likert scale given 4 for high, 3 for substantial, 2 for moderate and 1 for low level of effectiveness. The level of technical compliance was ranked using a five-point Likert scale given 5 for compliant, 4 for largely compliant, 3 for partially compliant, 2 for non-compliant and 1 for not applicable as per the ratings given in FATF 2013 methodology (FATF, 2013).

Findings

It was observed that the level of income of a particular jurisdiction has a positive relationship with the level of effectiveness in AML/CFT supervision. Statistical analysis reveal that AML/CFT framework on regulation and supervision of financial institutions (Recommendation 26) and providing guidance and feed back to reporting entities (Recommendation 34) have significant impact on effectiveness level on AML/CFT supervision over the powers of supervisors (Recommendation 27), regulation and supervision of designated non-financial business and professions (Recommendation 28) and sanctions (Recommendation 35).

Research limitations/implications

The research was limited to 36 fourth round mutual evaluation reports.

Originality/value

This paper is an original work done by the author as a result of the experience which the author received involving as an assessor in mutual evaluations.
Tax gap in the global economy
Authors: Raczkowski Konrad , Mróz Bogdan
Published: October 2018

Purpose

The purpose of this paper is to present an up-to-date estimation of the tax gaps (TGs) of 35 countries (28 EU member states and 7 additional countries – Australia, Canada, Japan, New Zealand, Turkey, Switzerland and the USA, both as a percentage of the gross domestic product (GDP) and a nominal value (in US$).

Design/methodology/approach

The authors’ empirical study was carried out on 35 selected countries. To estimate the TG, indirect methodology has been applied, where the basic components used in the estimation procedure are the level of the shadow economy estimated with the multiple indicators multiple causes method, the GDP at current prices (in US$), the total tax rate (TTR) of a given country and the indirect method of follow-up and estimation of lacking data.

Findings

The basic finding of the research is that the level of the TG is determined individually for a given country and is strongly correlated with the GDP, i.e. if the GDP is high, the TG as the percentage of the GDP is lower in the majority of countries. It is particularly easily noticeable in countries such as the USA (TG – 3.8 per cent of the GDP), the Great Britain (TG – 3.2 per cent of the GDP) or Japan (TG – 4.3 per cent of the GDP).

Research limitations/implications

A limitation of the adopted research method is the lack of application of direct (supplementary) methods which would include potentially lost contributions from foreign sources and not registered taxpayers. Another research constraint is that the authors’ estimations do not take into account the so-called direct top-down approach based on the VAT Theoretical Total Liability. The weakness of the adopted procedure of estimation is also the use of TTR only instead of comparative approach including tax burdens and average tax rate.

Practical implications

TG has recently become a hotly debated issue and poses a big challenge to the public finance in many countries. The paper provides some recommendations for the policymakers how to reduce the size of the TG.

Social implications

Tax evasion and tax avoidance leading to the emergence and expansion of the TG erode the business ethics and distort the rules of fair competition, thus undermining the social trust and moral infrastructure of business transactions.

Originality/value

One of the major research findings is that 30 per cent of the TG in a given country is determined by the TTR, which – for the first time – provides empirical proof that tax policy (as part of overall economic policy) plays an important role and that it may determine the fiscal effectiveness of a given country.
Assessment of mechanical strength of nano silica concrete (NSC) subjected to elevated temperatures
Authors: Elkady Hala Mohamed , Yasien Ahmed M. , Elfeky Mohamed S. , Serag Mohamed E.
Published: October 2018

Purpose

This paper aims to inspect the effect of indirect elevated temperature on the mechanical performance of nano silica concrete (NSC). The effect on both compressive and bond strengths is studied. Pre- and post-exposure to elevated temperature ranges of 200 to 600°C is examined. A range covered by three percentages of 1.5, 3 and 4.5 per cent nano silica (NS) in concrete mixes is tested.

Design/methodology/approach

Pre-exposure mechanical tests (normal conditions – room temperature), using 3 per cent NS in the concrete mix, led to the highest increase in both compressive and bond strengths (43 per cent and 38.5 per cent, respectively), compared to the control mix without NS (based on 28-day results). It is worth noticing that adding NS to the concrete mixes does not have a significant effect on improving early-age strength. Besides, permeability tests are performed on NSC with different NS ratios. NS improved the concrete permeability for all tested percentages of NS. The maximum reduction is accompanied by the maximum percentage used (4.5 per cent NS in the NSC mix), reducing permeability to half the value of the concrete mix without NS. As for post-exposure to elevated-temperature mechanical tests, NSC with 1.5 per cent NS exhibited the lowest loss in strength owing to indirect heat exposure of 600°C; the residual compressive and bond strengths are 73 per cent and 35 per cent, respectively.

Findings

The dispersion technique of NS has a key role in NSC-distinguished mechanical performance with NSC having lower NS percentages. NS significantly improved bond strength. NS has a remarkable effect on elevated temperature endurance. The bond strength of NSC exposed to elevated temperatures suffered faster deterioration than compressive strength of the exposed NSC.

Research limitations/implications

A special scale factor needs to be investigated for the NSC.

Originality/value

Although a lot of effort is placed in evaluating the benefits of using nano materials in structural concrete, this paper presents one of the first outcomes of the thermal effects on concrete mixes with NS as a partial cement replacement.
Communicating value to enhance service visualization
Authors: Leong Vai Shiem , Hibbert Sally , Ennew Christine
Published: October 2018

Purpose

This study aims to examine the effects of enhanced visualization of intangible service value through integration of means-end perspectives on advertising effectiveness.

Design/methodology/approach

Banking advertisements, incorporating message stimuli derived from salient values desired by the financial consumers and designed to assist message elaboration and stimulate personal relevance, were developed to examine the influence of cognitive connectivity on vividness of intangible service benefits and service advertising effectiveness.

Findings

The findings demonstrate that greater cognitive connectivity positively affects perceived tangibility, attitude toward the advertisement and attitude toward the brand. Additionally, the results indicated that perceived personal relevance has higher influence on envisioning service components, compared to one’s ability to connect visual cues to perceived benefits and to immediate end-goals.

Research limitations/implications

This study incorporated visual stimuli limited only to financial security and social recognition. Future research should aim to examine the effects of different types of values on consumers’ elaboration process and their ability to visualize financial services.

Originality/value

This study extends knowledge of the means-end chain by proposing a means-end cognitive connectivity construct which influences the degree that consumers are able to mentally picture intangible service attributes. This study also provides insight that different values have different degree of influence on one’s ability to visualize service.
Critical success factors in Chinese cross-border mergers and acquisitions
Authors: Chen Yu , Werle Herbert , Moser Roger
Published: October 2018

Purpose

This paper aims to explore the critical success factors (CSFs) in Chinese cross-border Mergers and Acquisitions (M&As) to improve the odds of Chinese overseas acquisition success.

Design/methodology/approach

For the multidisciplinary analysis purpose, a SCOPE model is developed to integrate the five key dimensions of Strategic (S), Cultural (C), Organizational (O), Process (P) and External (E) CSFs. Because of the exploratory nature of the research, a case study approach has been applied.

Findings

Based on the two in-depth case studies of Lenovo’s acquisition of Medion and Sany’s acquisition of Putzmeister in Germany, eight CSFs along the five key dimensions have been identified. Apart from the identified CSFs, the two other factors of robust due diligence and M&A project organizational structure fit are worthy of noting.

Research limitations/implications

The first limitation relates to the weaknesses of case study research method. The findings derived from the two selected M&A cases cannot be generalized to all the contexts of Chinese cross-border M&As. The second limitation relates to the subjective nature of judgments made by the participants in our empirical study. The identified CSFs were based on the perceptions of the interviewed managers.

Practical implications

The research is of high practical importance for Chinese companies doing or considering cross-border M&As. The CSFs identified in this research can direct managerial priorities toward those few areas which should receive careful attention and control to achieve the M&A success.

Originality/value

No much empirical research has addressed Chinese cross-border M&As from a CSF perspective. This research helps to fill this research gap and provides new insights for the Chinese companies to increase the success rate in their cross-border M&A projects.
Investigating first-generation students’ perceptions of library personnel
Authors: Borrelli Steve , Su Chao , Selden Shenetta , Munip Lana
Published: October 2018

Purpose

The purpose of this paper is to investigate the perceived role of library personnel in supporting first-generation students at Penn State University Libraries, and also how students’ perceptions of library personnel change over time, and the various experiences that influenced their changes in perception.

Design/methodology/approach

This study employed focus groups to solicit input from first-generation students. A four-step team-based approach to qualitative coding process was developed including the development of a codebook informed by common themes and concepts drawn from the literature.

Findings

Findings indicate that operating from a deficit of library cultural capital often results in low awareness of available services and changes in perception are more influenced by personal exploration than limited interactions with personnel. Further, while currently employed interventions are well targeted, opportunities exist for enhancing efforts.

Research limitations/implications

As this is a case study, the findings are not generalizable. Per conducting only four focus groups, the experiences of participants may not represent the typical scope of personnel-related interactions.

Originality/value

This study adds to the limited body of evidence that first-generation students’ struggle from a deficit of library-related cultural capital.
Exploring management accountants’ role conflicts and ambiguities and how they cope with them
Authors: Byrne Seán , Pierce Bernard
Published: October 2018

Purpose

The aim of this study is to explore the nature of the expectations of operations managers (OMs) and the enacted roles of management accountants (MAs) and to understand how MAs construct roles around these expectations.

Design/methodology/approach

A qualitative design draws upon company documentation and 36 semi-structured interviews with MAs and OMs. The study uses role theory as a theoretical lens with its core concepts of role expectations, role conflict and role ambiguity. The design draws from role theory’s original development and testing to pair particular roles of MAs with particular roles of OMs in operational settings.

Findings

The findings indicate that there are a number of different forms of OMs’ expectations giving rise to role conflicts and role ambiguity for the roles of MAs. OMs’ expectations were identified as conflicting expectations, ambiguous expectations, overloaded expectations and underloaded expectations. MAs construct roles in different ways around these OMs’ expectations, including prioritising the line function, competence deployment, non-accommodation and communication. Factors moderating OMs’ expectations are also identified, including characteristics of the OM and the role of the finance manager.

Research limitations/implications

The study is based on an in-depth investigation of a small number of roles of MAs paired with OMs, and no assurances can therefore be given regarding generalisability of the findings.

Practical implications

The results provide an understanding of the varied nature of expectations that OMs have of MAs and mechanisms through which MAs can address these expectations. It suggests ways in which both MAs and OMs in operational settings can reduce conflicts and ambiguities.

Originality/value

This paper provides an in-depth analysis of the expectations of OMs in relation to the roles of MAs and contributes to the literature on the roles of MAs using role theory. It shows how different forms of OMs’ expectations have related mechanisms used by MAs to navigate these expectations through role constructions.
Workplace fun: a matter of context and not content
Authors: Georganta Katerina , Montgomery Anthony
Published: October 2018

Purpose

During the last years, workplace fun has emerged as a potential indicator of a healthy workplace. Congruently, organisations have become interested in enhancing positive experiences at work, such as joy in the workplace. While such trends have resulted in a growing literature on fun in the workplace, humour and play, academics and practitioners are still uncertain as to the nature of fun and its antecedents. The purpose of this paper is to explore the concept of fun in the modern organisation and understand the underlying elements necessary for creating environments that valorise and promote fun.

Design/methodology/approach

The authors conducted semi-structured individual interviews with open-ended questions with 34 employed individuals from a variety of professions. The data were analysed using thematic analysis.

Findings

The analyses revealed organised fun as a distinct type of workplace fun that can have a significant impact through its social support function and psychological safety as the underlying element for promoting healthy positive fun interactions. The culture of the organisation and management attitudes towards fun emerged as key issues in promoting a fun workplace.

Originality/value

Organised fun emerged as a new type of workplace fun. The relational characteristic of fun and its function as a social support method are discussed. The study has delineated the contextual factors that should be addressed by researchers when studying workplace fun.
Medical record keeping systems in Malawi
Authors: Tough Alistair George , Lihoma Paul
Published: October 2018

Purpose

The purpose of this research is to identify ways in which medical record keeping systems and health information systems might be integrated effectively and sustainably. The aims include minimising the workload of busy frontline health professionals and radically improving data quality.

Design/methodology/approach

This is a qualitative research project, grounded in the theoretical stance that information systems are sociotechnical systems. The primary focus of this research is on real-life custom and practice. The study population consisted of participants in information systems. As is common in qualitative research, sampling was purposive rather than statistically representative.

Findings

This research suggests one unconventional conclusion. New approaches that use intermediate and hybrid technologies may have a better prospect of delivering satisfactory, realistic and affordable medium- to long-term solutions than strategies predicated on the assumption that only systems that are wholly electronic are worth considering.

Originality/value

This research is original in the sense that it investigated records rather than information technology systems. The findings are likely to be of applicability in other developing countries, especially those that share legacy systems with Malawi, such as Botswana, Tanzania, Zambia and Zimbabwe.
Effect of temperature on the mechanical properties of 3D-printed PLA tensile specimens
Authors: Grasso Marzio , Azzouz Lyes , Ruiz-Hincapie Paula , Zarrelli Mauro , Ren Guogang
Published: October 2018

Purpose

Recent advancements of 3D printing technology have brought forward the interest for this technique in many engineering fields. This study aims to focus on mechanical properties of the polylactic acid (PLA) feeding material under different thermal conditions for a typical fusion deposition of 3D printer system.

Design/methodology/approach

Specimens were tested under static loading within the range 20ºC to 60ºC considering different infill orientations. The combined effect of temperature and filament orientation is investigated in terms of constitutive material parameters and final failure mechanisms. The difference between feeding system before and post-3D printing was also assessed by mechanical test on feeding filament to verify the thermal profile during the deposition phase.

Findings

The results in terms of Young’s modulus, ultimate tensile strength (UTS), strain at failure (εf) and stress at failure (σf) are presented and discussed to study the influence of process settings over the final deposited material. Fracture surfaces have been investigated using an optical microscope to link the phenomenological interpretation of the failure with the micro-mechanical behaviour. Experimental results show a strong correlation between stiffness and strength with the infill orientation and the temperature values. Moreover, a relevant effect is related to deformed geometry of the filament approaching glass transition region of the polymer according to the deposition orientation.

Research limitations/implications

The developed method can be applied to optimise the stiffness and strength of any 3D-printed composite according to the infill orientation.

Practical implications

To avoid the failure of specimens outside the gauge length, a previously proposed modification to the geometry was adopted. The geometry has a parabolic profile with a curvature of 1,000 mm tangent to the middle part of the specimen.

Originality/value

Several authors have reported the stiffness and strength of 3D-printed parts under static and ambient temperature for different build parameters. However, there is a lack of literature on the combination of the latter with the temperature effects on the mechanical properties which this paper covers.