bluuebunny/crossref_metadata_2025 huggingface dataset:
Spatially periodic calcium profiles around single channels
Authors: Mironov S. L.
Published: September 2016

The concept of calcium nanodomains established around the sites of calcium entry into the cell is fundamental for mechanistic consideration of key physiological responses. It stems from linear models of calcium diffusion from single channel into the cytoplasm, but is only valid for calcium increases smaller than the concentration of calcium-binding species. Recent experiments indicate much higher calcium levels in the vicinity of channel exit that should cause buffer saturation. I here derive explicit solutions of respective non-linear reaction-diffusion problem and found dichotomous solution - for small fluxes the steady state calcium profiles have quasi-exponential form, whereas in the case of buffer saturation calcium distributions show spatial periodicity. These non-trivial and novel spatial calcium profiles are supported by Monte-Carlo simulations. Imaging of 1D- and radial distributions around singleα-synuclein channels measured in cell-free conditions supports the theory. I suggest that periodic patterns may arise under different physiological conditions and play specific role in cell physiology.
The relative efficiency of South African municipalities in providing public health care
Authors: Mbonigaba Josue , Oumar Saidou Baba
Published: September 2016

Purpose

The purpose of this paper is to assess whether the relative efficiency of South African municipalities in primary health care and hospital care is different and whether South African municipalities can learn from each other to improve on their efficiency.

Design/methodology/approach

The paper employs efficiency scores, estimated with data envelopment analysis using data from the District Health Barometer of the Health Systems Trust to rank South African municipalities across primary health care and hospital health care.

Findings

The finding is that the ranking of municipalities is not the same across both types of health care when efficiency scores and efficiency score growth are contemplated. These results imply that municipalities in South Africa are generally inefficient, but with the possibility of learning from each other’s practice in order to increase their technical efficiency.

Practical implications

The health system authority should monitor service-specific best practices among municipalities so that they can use them as practice guidelines for other municipalities.

Originality/value

Previous studies in South Africa have not dis-aggregated efficiency analysis across municipalities which are health system components of the broader national health system.
Sources of retirement income among formal sector workers in Ghana
Authors: Quartey Peter , Kunawotor Mark Edem , Danquah Michael
Published: September 2016

Purpose

The purpose of this paper is to examine alternative sources of retirement income apart from the Social Security and National Insurance Trust (SSNIT) pension benefits and the significance of these retirement income sources in the consumption decisions of pensioners in Ghana.

Design/methodology/approach

Using household survey data on SSNIT pensioners in Accra, Ghana, this study employ the Garrett and Kendall coefficient of concordance (W-test) to robustly identify the sources of retirement income and determine the significance of these income sources in financing consumption expenditure during retirement.

Findings

The findings show that apart from SSNIT pension benefits, other sources of retirement income including rental income, income from post-retirement jobs and remittances from family and friends are significant sources of income for pensioners in Ghana. Personnel savings and investment was the least important source of retirement income.

Research limitations/implications

Further research will be needed to validate these results, particularly using household survey data that covers the entire country.

Originality/value

The study contributes to the scanty literature on retirement income by robustly identifying the alternative sources of retirement income and their importance or significance to pensioners in Ghana.
Re-examining the relationship between perceived workgroup norms, self-regulatory efficacy and deviant workplace behaviour
Authors: Kura Kabiru Maitama
Published: September 2016

Purpose

Drawing on social learning and self-efficacy theories, the purpose of this paper is to examine links among perceived workgroup norms, self-regulatory efficacy, and deviant workplace behaviours.

Design/methodology/approach

Faculty members from universities located in the northwest geopolitical zone of Nigeria participated. Partial least squares path modelling tested moderation of self-regulatory efficacy on the relationship between perceived workgroup norms and deviant workplace behaviours.

Findings

Findings suggest a positive relationship between perceived descriptive norms and deviant workplace behaviours. A hypothesised effect of perceived injunctive norms on deviant workplace behaviours was not supported. Results also suggest interaction terms representing perceived descriptive norms and self-regulatory efficacy are significant. Similar results regarding moderation of self-regulatory efficacy on the relationship between perceived injunctive norms and deviant workplace behaviours were found. Findings support the view that self-regulatory efficacy overrides predispositions individuals hold to engage in deviant workplace behaviours.

Research limitations/implications

A cross-sectional design did not allow causal inferences, and self-report data associate with common method variance and social-desirability bias.

Practical implications

Individual factors should be considered during selection in Nigerian universities. Moderation of self-regulatory efficacy suggests self-regulation minimises individual engagement in deviant acts. Thus, human resources managers in Nigerian universities should consider self-regulatory efficacy as a selection criterion when hiring academicians. This can be achieved by conducting personality inventory tests to screen those whose values are incompatible.

Originality/value

Although extant research on organisational socialisation demonstrates mix findings regarding the link between perceived workgroup norms and deviant work behaviours, this study tests whether self-regulatory efficacy addresses these inconsistencies.
Benchmarking of purchasing practices using Kraljic approach
Authors: Gangurde Sanjaykumar R. , Chavan Amol A.
Published: September 2016

Purpose

The purpose of this paper is to reduce impact on profit and supply risk, for strategic part by defining appropriate purchasing strategies using Kraljic portfolio model (KPM) approach.

Design/methodology/approach

A five-step approach of KPM is used to identify strategic parts. The attributes affecting impact on profit and supply risk are then identified. A structured questionnaire is prepared for each attribute. Likert scale having weights from 1 to 5 is used to select method of measurement for each response. The overall score of attributes for dimensions “supply risk” and “impact on profit” interpret the position of the part, i.e., “strategic part,” “leverage part,” “bottleneck part” or “non-critical part” in the Kraljic matrix. The part having highest impact on profit and supply risk is to be considered as strategic part for defining the purchasing strategies.

Findings

This paper outlines a practical solution to the problem of designing/defining purchasing strategies for development of supplier. Impact on profit is reduced by cost reduction and quality improvement whereas supply risk reduced by improving delivery time and suppliers profile.

Research limitations/implications

The proposed methodology is applied to a boiler industry to identify the strategic parts and focus on strategic suppliers, which are fewer in number but having larger impact on profit and supply risk. The “Body” part of ball valve assembly of the boiler is considered for the study. However, it can be extended for selecting and evaluating of suppliers strategy for other parts of the boiler. Not only boiler industry sector but also other companies also benefit from the results of this study by implementing the purchasing strategies as formulated in the KPM.

Originality/value

The Kraljic matrix has been largely used in many different industries like automobile, manufacturing, construction, oil and gas, etc., as an efficient tool for developing differentiated purchasing strategies. However, its application on parts procured by boiler industry is unknown, as well as the lack of systematical approach on criteria prioritization which is one of the key issues of the methodology. This work explores the output usefulness and its applicability on ball valve assembly projects.
The drivers of supply management capability
Authors: Lintukangas Katrina , Hallikas Jukka , Koivisto-Pitkänen Minna , Kähkönen Anni-Kaisa
Published: September 2016

Purpose

The purpose of this paper is to unite the fragmented discussion concerning organizational-level capability in terms of purchasing and supply chain management. The capability drivers are identified from the literature and then validated by purchasing professionals. The impacts of the identified capability drivers on supply management capability are empirically examined. To increase a firm’s supply management capability, it is essential to connect purchasing and supply chain management to the firm’s strategy, as well as to establish robust policies and procedures for the activities of supply function, and to promote supplier orientation and the value of supplier networks to the business.

Design/methodology/approach

Data and methodological triangulation are utilized in the form of focus group sessions and a large scale survey. A regression analysis of the data from 165 Finnish firms is performed to examine the influence of the drivers.

Findings

The drivers of supply management capability proposed in this study and ranked by the focus group were the strategic status of procurement, supplier orientation, and the formalization of organizational responsibilities and roles in the purchasing function. An examination of these components and their relation to capability by means of a regression analysis showed that they have positive effects and high explanatory power on supply management capability.

Originality/value

The paper summarizes capability studies in the field of purchasing and supply chain management from the last two decades and also fulfils the need for empirical studies concerning the concept of supply management capability. Moreover, it contributes to the theory development by confirming that supply management capability really is a strategic asset of a firm.
Benchmarking holiday experience: the case of senior tourists
Authors: Johann Maria , Padma Panchapakesan
Published: September 2016

Purpose

The purpose of this paper is to determine and benchmark the senior tourists’ preferences by considering the importance attached by them and their perception with respect to internal tourism attributes (i.e. package tour characteristics) and external tourism attributes (i.e. destination features).

Design/methodology/approach

The present study makes use of importance-performance analysis and employs paired samplet-test for this purpose.

Findings

The senior tourists evaluated the package tour attributes to be more important and better than destination characteristics. They also perceived that the service providers have to pay immediate attention to improve the quality of restaurants and meals and hotels.

Research limitations/implications

Data are collected only from inbound senior tourists in Poland. In future, research may be conducted with a more representative sample.

Practical implications

The senior tourists want to explore the local cuisine and then have food choices from their culture as well. “Tour escort” is one of the most essential characteristic of a package tour and it could serve as a factor of differentiation. Hence, the tourist service providers have to pay attention to these factors.

Originality/value

The paper takes into account the internal tour attributes and destination attributes to evaluate senior tourists’ holiday experience.
Introduction to soft-set theoretic solution of project selection problem
Authors: Bakshi Tuli , Sinharay Arindam , Sarkar Bijan , Sanyal Subir Kumar
Published: September 2016

Purpose

The purpose of this paper is to introduce a model of decision-making problem in multi-criteria optimization domain for project selection. The model is built by combining the soft set theory and analytic hierarchical model under fuzziness. Soft set model gives us the opportunity to use parameterization properties. Here, the authors have proved that multiple alternatives can be reduced to make the selection process computationally efficient. Here, the authors illustrate the hybrid method by means of an application of the new mathematical model of soft set theory.

Design/methodology/approach

This paper is designed to excel a decision support system with multiple criteria analysis tool, analytic hierarchy process combined with soft set theory under fuzziness.

Findings

In this paper, the authors have taken four projects P1, P2, P3 and P4. As per chosen parameters of softest theory the result of the illustrative example reveals that P2 is the best project. The ranking the authors get is in the order of P2, P3, P4 and P1. The algorithm leads the authors to maximize the proper choice in the environment of imprecise information. The main advantage of this method compare to others is that this hybrid method is very simple in terms of calculation and the computational complexity of the proposed algorithm is low.

Originality/value

This proposed decision support strategy for an intended project manager helped to take decision in the perspective environment.
Website benchmarking: an abridged WAM study
Authors: Cassidy Leonie Jane , Hamilton John
Published: September 2016

Purpose

Website benchmarking theory and the website analysis method (WAM) are benchmark tested across non-commercial tropical tourism websites. The paper aims to discuss this issue.

Design/methodology/approach

The abridged WAM benchmarks 280 tropical tourism websites from four continental areas (Africa, Asia, Oceania, and The Americas) and presence or absence of website components objectively rank-scores. Across locations significant website benchmark score differences are determined. In all, 20 of these websites are ranked by an eight expert focus group. These experts also seek-out the existence of allocated common website components.

Findings

The abridged WAM approach is suitable for benchmarking tropical tourism websites. Website benchmarking scores at-level are determined. At the website, domain, and function levels significant continental area differences exist. Experts cross-check the study. They find it easier to rank websites with fewer components, and show split decisions when determining the existence of common website components.

Research limitations/implications

This study’s abridged version of WAM uses publicly viewable components to show significant differences across website scores, and identifies some missing components for possible future inclusion on the website, and it also supports the WAM benchmarking theory approach.

Practical implications

Website managers/owners can apply WAM (or an abridged WAM) to benchmark their websites. WAM is theoretically supported and it systematically allows comparison against the universal set of components and/or against competitor websites. A full or abridged WAM approach to website benchmarking is preferable to subjective or survey-based approaches.

Originality/value

This study successfully applies the Cassidy and Hamilton (2016) theory and approach to practical website benchmarking.
Supply chain strategy and the role of suppliers: evidence from the Indian sub-continent
Authors: Jajja Muhammad Shakeel Sadiq , Kannan Vijay R. , Brah Shaukat Ali , Hassan Syed Zahoor
Published: September 2016

Purpose

Supply chain strategy is widely recognized as being a crucial component of a broader corporate strategy. However, the relationships between a firm’s strategic supply chain focus, the tactical orientation of its suppliers, and the firm’s performance, are less well understood. Much of what is known is also based on developed country contexts. The purpose of this paper is to empirically examine relationships between a buying firm’s supply chain strategy and operational dimensions of its suppliers in a developing country context.

Design/methodology/approach

A structural equation model is developed and tested using empirical data drawn from 296 organizations in India and Pakistan.

Findings

The results demonstrate a positive relationship between a firm’s strategic supply chain focus (lean and responsiveness) and key supplier practices (quality, cost effectiveness, delivery, and flexibility), which in turn have a positive impact on firm performance (operational, quality and market, and financial).

Practical implications

The study paper offers supply chain managers in developing markets with insights that can shape effective supplier selection and management and lead to positive performance outcomes.

Originality/value

The results provide insights into supply chain strategy, and empirically validate the importance of the alignment between strategy and the ability of suppliers to execute in a corresponding manner. It also offers evidence of the impact of the buyer-supplier interface in a developing market context.
Input/output weight restrictions, CSOI constraint and efficiency improvement
Authors: Singh Sanjeet , Majumdar Surya
Published: September 2016

Purpose

The purpose of this paper is to develop data envelopment analysis (DEA) models and algorithms for efficiency improvement when the inputs and output weights are restricted and there is fixed availability of inputs in the system.

Design/methodology/approach

Limitation on availability of inputs is represented in the form of constant sum of inputs (CSOI) constraint. The amount of excess input of an inefficient decision-making unit (DMU) is redistributed among other DMUs in such a way so that there is no reduction in their efficiency. DEA models have been developed to design the optimum strategy to reallocate the excess input.

Findings

The authors have developed the method for reallocating the excess input among DMUs while under CSOI constraint and parameter weight restrictions. It has been shown that in this work to improve the efficiency of an inefficient DMU one needs the cooperation of selected few DMUs. The working of the models and results have been shown through a case study on carbon dioxide emissions of 32 countries.

Research limitations/implications

The limitation of the study is that only one DMU can expect to benefit from the application of these methods at any given time.

Practical implications

Results of the paper are useful in situations when decision maker is exploring the possibility of transferring the excess resources from underperforming DMUs to the other DMUs to improve the performance.

Originality/value

This strategy of reallocation of excess input will be very useful in situations when decision maker is exploring the possibility of transferring the excess resources from underperforming DMUs to the other DMUs to improve the performance. Unlike the existing works on efficiency improvement under CSOI, this work seeks to address the issue of efficiency improvement when the input/output parameter weights are also restricted.
Measuring the performance efficiency of Turkish electrical machinery manufacturing SMEs with frontier method
Authors: Bulak Muhammet Enis , Turkyilmaz Ali , Satir Metin , Shoaib Muhammad , Shahbaz Muhammad
Published: September 2016

Purpose

The purpose of this paper is to concentrate on measuring and evaluating the performance efficiency of electrical machinery manufacturing small- and medium-sized enterprises (SMEs) in Turkey. The industry-based efficiency evaluation provides management with information including the relatively best practice firms in the observation sets and locates the relatively inefficient firms by comparing with the frontiers.

Design/methodology/approach

In this study, an evaluation model, based on previous literature and recent industry SWOT analysis, is proposed to carry out efficiency analysis for electrical machinery manufacturing SMEs and output-oriented CCR data envelopment analysis methodology is used to find out frontier SMEs. The proposed efficiency measurement model is used for 93 SMEs from electrical machinery manufacturing sector.

Findings

Rely on the model results, efficiency score of the firms are compared and enhancements required for becoming an efficient unit are denoted. This study is based on previous research model that was carried out for ten different industries. The results indicated that 39 out of 93 companies efficiently performed in general perspective. The analysis also resulted that firms have significant resource excesses and shortages on outputs.

Originality/value

The distinguished way of this study is to evaluate Turkish electrical machinery manufacturing companies’ resources relying on performance efficiency model that compromises of strategic competitive priorities and also the model provides enhancement opportunities to SMEs for being more competitive in the sector. The characteristics features of the firms are offered with respect to demographic, financial and quality perspectives.
Revisiting native speaking teachers of English in Hong Kong
Authors: Bryant Darren A.
Published: September 2016

Purpose

– In 1997, Joseph Boyle critiqued the Hong Kong Government’s policy of recruiting native-speaking teachers (NSTs) of English into secondary schools. Boyle examined NSTs from a post-colonial and socio-linguistic stance. He concluded that the scheme was “largely ineffective” and that efforts to expand the scheme would likely fail due to the government’s implicit lack of trust in the capacities of non-native-speaking teachers’ (NNSTs) of English. However, almost two decades later the scheme has expanded across the primary and secondary sectors. The purpose of this paper is to explore how changing educational contexts and reform efforts have influenced conceptions of NSTs as articulated in Hong Kong policy.

Design/methodology/approach

– The research is approached retrospectively through an interpretivist paradigm, analysing policy documents, implementation materials, evaluation reports, and interview transcripts. Over 41 scheme stakeholders participated in the interviews, inclusive of policy makers, government officials, academics, teacher educators, principals and teachers, who were active over different phases of the scheme.

Findings

– The intended role and perceived competencies of the NSTs have been impacted by imported education reforms leading to new rationales for maintaining and expanding NST deployment. These shifts, however, lead to new tensions among idealised images of NSTs, their capacities, and the aims of policy makers and scheme implementers.

Originality/value

– The value of this paper lies in its reconsideration of the role of NSTs in light of educational reform efforts influenced by global change. This perspective varies from conventional critiques that focus on NSTs’ and NNSTs’ differing capacities as English language teachers by considering the impact of historic developments on later policies, and the tendency of policy makers to legitimise reform by importing international innovations. Second, it demonstrates how idealised images of NSTs simultaneously justify policies and pose challenges to effective implementation.
The rise of transnational higher education and changing educational governance in China
Authors: Mok Ka Ho , Han Xiao
Published: September 2016

Purpose

– Although the existing literature indicates the strategy of decentralization adopted by the Chinese government has permitted the introduction of transnational higher education (TNHE) into mainland China at its very beginning in the 1980s, relatively little research has been conducted to explore the effects of the ensuing-released policies on the development of TNHE after then, especially at institutional level. The purpose of this paper is to fill this research gap by presenting data/information about recent development of TNHE in China and analyzing teachers’/students’ perceptions of autonomy enjoyed by the newly emerging cooperation type, Sino-foreign cooperation universities.

Design/methodology/approach

– Based upon the purposive sampling method, we chose University A and B as case studies in this research to ensure the representativeness, since they cooperate separately with the major exporters of TNHE in China. In addition, key informants and snowball sampling were adopted to select our respondents. In total 5 administrative staff and 12 students were interviewed to evaluate their working/ learning experience there. The detailed information about the interviewees are listed as Appendix.

Findings

– The fieldwork conducted in 2014 and 2015 reveals the governance model toward Sino-foreign cooperation universities could be categorized as predominantly decentralized. Specifically, the authors listed the most obvious aspects showing the different level of autonomy enjoyed by different cooperation types below: the internal administrative structure, the enrollment capacity, the criteria of admission and the quality assurance method.

Originality/value

– This paper critically explores how local education bureaus regulate these TNHE programs in general and monitor the operation of the overseas university campuses being founded in China in particular. In addition, this paper also reports the field interviews with faculty members and students, particularly their evaluation of working/learning experiences in the field of TNHE. Most important of all, this paper critically reflects upon the changing educational governance and explores what regulatory regime could better conceptualize the changing state-TNHE relations in China.
Dispensing medication refills without counselling
Authors: Ong Kheng Yong , Chen Li Li , Wong Jane Ai , Lim Jin Cheng , Teo Doris Bee Hoon , Tan Mui Chai
Published: September 2016

Purpose

The purpose of this paper is to assess the safety and efficiency of, and acceptance by, patients for an express refill service (ERS).

Design/methodology/approach

A pilot uncontrolled, cross-sectional, single-centred study was conducted at the outpatient pharmacy of a tertiary acute care hospital. Under ERS, prescriptions were dispensed without clinical review and counselling for patients refilling prescription medications. Efficiency was assessed by comparing processing times of ERS prescriptions with regular prescriptions. Safety was assessed by independent review of prescriptions by two pharmacists. Patient acceptance was assessed by a survey.

Findings

ERS reduced processing time of prescriptions by more than 30 per cent compared to the regular fill process. ERS was generally safe for patients, with drug-related problems identified in only one prescription which may have warranted closer monitoring. It was accepted by patients who opted for the service, as 91.4 per cent agreed or strongly agreed that they were satisfied with the service.

Research limitations/implications

The study was conducted on a small convenience sample of patients in a single centre, with no control group.

Practical implications

Results showed that ERS was efficient, safe and well-accepted for select patients refilling their prescriptions. This leads to shorter waiting times and greater patient satisfaction.

Originality/value

This is the first published study that has explored the feasibility of an express prescription refill service. Despite some limitations, this study showed that omitting prospective clinical review and patient counselling for a defined population segment is safe, and can reduce processing time and improve patient satisfaction.
Healthcare and aging: do European Union countries differ?
Authors: Stankunas Mindaugas , Avery Mark , Lindert Jutta , Edwards Ian , Rosa Mirko Di , Torres-Gonzalez Francisco , Ioannidi-Kapolou Elisabeth , Barros Henrique , Soares Joaquim
Published: September 2016

Purpose

The purpose of this paper is to evaluate socio-economic inequalities in the use, accessibility and satisfaction with health services amongst 60-84 year old people from seven European urban communities.

Design/methodology/approach

Data for this study were collected in 2009. The target population was people aged 60-84 years from Stuttgart (Germany), Athens (Greece), Ancona (Italy), Kaunas (Lithuania), Porto (Portugal), Granada (Spain) and Stockholm (Sweden). The total sample comprised 4,467 respondents with a mean response rate across these countries of 45.2 per cent.

Findings

The study demonstrated that the majority of respondents had contact with a health care provider within the last 12 months. The highest percentages were reported by respondents from Spain (97.8 per cent) and Portugal (97.7 per cent). The results suggest that 13.0 per cent of respondents had refrained from seeking care services. The highest rates were amongst seniors from Lithuania (24.0 per cent), Germany (16.2 per cent) and Portugal (15.4 per cent). Logistic regression suggests that seniors who refrained from seeking health care was statistically significant associated with those with higher levels of education (odds ratios (OR)=1.21; 95 per cent confidence intervals (CI)=1.01-1.25) and financial strain (OR=1.26; 95 per cent CI=1.16-1.37). Furthermore, the majority of respondents were satisfied with health care services.

Originality/value

The findings from the “Elder Abuse: a multinational prevalence survey” study indicate the existence of significant variations in use, accessibility and satisfaction with health services by country and for socio-economic factors related to organizing and financing of care systems.
Using a non-coercive process to engage mathematics teachers in lesson study
Authors: Canonigo Allan M.
Published: September 2016

Purpose

While lesson study may be powerful, it may also be either misguided or superficial. Further, cultural change is difficult and norms such as teacher isolation and autonomy are well entrenched. These concerns point to the need for a non-coercive process that has a positive focus, is essentially self-organizing, encourages deep reflection, and avoids the pitfalls of manipulation by school administrators and or knowledgeable others. The paper aims to discuss these issues.

Design/methodology/approach

Using a qualitative case study framed by an appreciative inquiry (AI) theoretical research perspective, the author documents the experience of teachers who worked through a complete lesson study cycle with tenth-grade Mathematics in the Philippines, systematically reconstructed from field texts and deliberate co-construction techniques.

Findings

AI can provide the inclusive collaborative relationship for lesson study to be non-coercive because it takes into account the teachers’ voices, provides a relational space for interactions, offers opportunities for meaningful dialogue, empowers teachers to take action, and manages cultural differences, which avoid the dangers of contrived collaboration that are used to manipulate and control teachers. Thus, many of the benefits of lesson study were achieved through deepened relationships and more collegial atmosphere in the schools.

Research limitations/implications

The study was conducted in a public high school participated by three mathematics teachers teaching grade 10. This paper limits only to social interactions and dynamics that emerged when the lesson study was first introduced in a particular school. As its limitation, it did not include revisions of the lesson developed, because this study concerned only on describing the process to engage mathematics teachers in lesson study.

Social implications

This paper poses that more attention needs to be given to the key issues related to social interactions and group dynamics that emerge when lesson study is introduced to existing school cultures and stakeholder relationships.

Originality/value

This first-hand account of using AI as a non-coercive process for teachers to change their practice to collaborate through lesson study hopes to prompt a conversation about the role of culture for lesson study to be successful in schools.
Folding back and growing mathematical understanding: a longitudinal study of learning
Authors: Martin Lyndon , Towers Jo
Published: September 2016

Purpose

The purpose of this paper is to summarize some of the key findings and approaches used in documenting the authors’ longitudinal studies of mathematical learning and understanding. In particular, it focuses on “folding back,” a theoretical construct originally developed by Susan Pirie and Tom Kieren, to show how, over the last two decades, the authors have taken up, built-upon, and elaborated this construct in relation to Pirie and Kieren’s wider theorizing and in relation to classroom practice.

Design/methodology/approach

The paper documents the various methodologies and methods the authors have used to elaborate theory and contribute to extending teaching practice in a number of related research studies.

Findings

This paper describes the role of folding back in the growth of students’ mathematical understanding, initially at the level of the individual, more recently at that of the collective – and currently with a specific consideration of the role of the teacher. It notes that the longitudinal nature of the work has allowed it to respond to shifting perspectives in the field of mathematics education and to become a more nuanced and powerful analytic and teaching tool.

Originality/value

The paper discusses the significance of a longitudinal, shared program of research, deeply rooted in mathematics classrooms, that builds theory systematically and over an extended period of time.
Pedagogical and learning theories in lesson and learning studies – revisited
Authors: Runesson Ulla
Published: September 2016

Purpose

The purpose of this paper is to discuss two theoretical frameworks, Pirie and Kieren’s work (Pirie and Kieren, 1994) and variation theory of learning (Marton, 2015) in relation to lesson/learning study and mathematics teaching and learning.

Design/methodology/approach

The point of departure is the article: “Folding back and growing mathematical understanding: a longitudinal study of learning” (Martin and Towers, 2016) where it is demonstrated how Pirie and Kieren’s work (1994) and particularly the notion “folding-back” can be used as the theoretical framework in lesson/learning study. By dealing with similar arrangements and different theories, the two frameworks are contrasted.

Findings

It is suggested that the theory appropriated must be in resonance with the aim and focus of the study the theoretical perspective taken since it has implications for what becomes the focus of the process and subsequently the results of lesson/learning study.

Originality/value

This paper contributes to the discussion about how a more theory-informed lesson study and a broader theoretically framed learning study would improve and change the scope and progress of the two.
Reflections on the craftsmanship of teaching
Authors: Rué Joan
Published: September 2016

Purpose

A collection of outstanding works has recently been published in Spain entitledLesson Study: Cooperative Research to Train Teachers and Recreate the Curriculum, edited by Professors Ángel I. Pérez Gómez and Encarnación Soto Gómez (2015) in the RIFOP review 2015. To the author’s knowledge this is the first attempt to report works in the Spanish language on lesson/learning studies (LSs) by a noteworthy collection of authors. The purpose of this paper is to review the above.

Design/methodology/approach

This paper takes the form of a literature review and discusses key themes emerging from the reviewed work.

Findings

This special issue provides an excellent occasion to reflect on several aspects related to LSs from a point of view related to the Spanish context. The paper explores three sections. The first one tackles where to focus the reflection and the methodology for boosting teaching professionalism. The second section wonders how appropriate it is to allude to a new craftsmanship in teaching. This question – far from a deterministic position – is developed considering both, the current constraints for enhancing professionalism in many national contexts and how empowering being engaged in processes of cooperative reflection is. Along these sections some inputs coming from the Spanish contributions are compared with similar conceptual positions in the LS literature.

Originality/value

As well as summarizing reflections on the work in some final conclusions, this paper includes a brief piece analyzing the contributions of the Spanish LS network.
Re-reading the narrative of the informal economy in the context of economic development in sub-Saharan Africa
Authors: Sallah Abdoulie
Published: September 2016

Purpose

The purpose of this paper is to evaluate critically the narrative that the informal economy in Africa has no place within the framework of economic development. Considered as a sign of “backwardness”, “traditionalism” and “underdevelopment”, the informal economy in Africa has persistently grown notwithstanding Africa’s economic destabilisation through the adoption of neo-liberal economic interventions and free-market policies. This paper argues that the informal economy cannot be marginalised at the fringes of economic development, in the construction of a holistic development pathway.

Design/methodology/approach

The methodological basis is discourse analysis.

Findings

The outcome is a call to re-think and open up the feasibility, and possibilities for, alternative economic futures beyond free-market capitalism.

Originality/value

This paper makes a critical consideration on one of the multiple narratives that continue to inform economic policy making in Africa, by contesting and deconstructing its basis in order to encourage a pluralistic approach and understanding.
Examining the impact of microfinance on microenterprise performance (implications for women-owned microenterprises in Indonesia)
Authors: Atmadja Adwin Surja , Su Jen-Je , Sharma Parmendra
Published: September 2016

Purpose

The purpose of this paper is to examine the impacts of microfinance on women-owned microenterprises’ (WMEs) performance in Indonesia. It especially observes how financial, human and social capital influences performance of enterprises.

Design/methodology/approach

Data were collected from a survey conducted in Surabaya, Indonesia’s second largest city, covering more than 100 WMEs. The ordered probit technique is applied to estimate the performance vis-à-vis financial, social and human capital relationships.

Findings

This study finds a negative relationship between performance and financial capital, and positive relationships between performance-human capital and performance-social capital. However, with respect to human capital, the level of education has a marginally significant relationship with performance.

Practical implications

Microcredit for the purposes of enhancing business performance might not necessarily be a good idea, if it is unable to generate higher returns. As a business develops, the volume of microcredit should be reduced, and replaced by owners’ own savings and retained profits. Regarding the non-financial factors, it might be useful for policy makers to contemplate providing incentives for spouse involvement in microenterprises run by women, and to consider them in designing credit policies. Group meetings activities should be extended to facilitate members to engage in business-related conversations and to develop social relationships. The ability of loan officers and group leaders to facilitate such conversations appears important.

Originality/value

To the best of the authors’ knowledge, this study provides the first in-depth understanding of the role of microfinance programmes in the case of performance of WMEs in Indonesia, one of the world’s most populous economies.
On the causal effect of religiosity on life satisfaction using a propensity score matching technique
Authors: Zotti Roberto , Speziale Nino , Barra Cristian
Published: September 2016

Purpose

The purpose of this paper is to investigate the effect of religious involvement on subjective well-being (SWB), specifically taking into account the implication of selection effects explaining religious influence using the British Household Panel Survey data set.

Design/methodology/approach

In order to measure the level of religious involvement, the authors construct different indices on the base of individual religious belonging, participation and beliefs applying a propensity score matching estimator.

Findings

The results show that religious active participation plays a relevant role among the different aspects of religiosity; moreover, having a strong religious identity such as, at the same time, belonging to any religion, attending religious services once a week or more and believing that religion makes a great difference in life, has a high causal impact on SWB. The authors’ findings are robust to different aspects of life satisfaction.

Originality/value

The authors offer an econometric account of the causal impact of different aspects of religiosity finding evidence that the causal effect of religious involvement on SWB is better captured than through typical regression methodologies focussing on the mean effects of the explanatory variables.
Cost-benefit analysis of IFRS adoption: developed and emerging countries
Authors: Shigufta Hena Uzma Shigufta Hena Uzma
Published: September 2016

Purpose

The paper aims to build a greater understanding of countries transitioning from local generally accepted accounting principles (GAAP) to International Financial Reporting Standards (IFRS). Second, the study assembles prior literature and examines the issues raised during the convergence. Finally, the paper recognises the implications of successful convergence practices that may be useful to other emerging markets and particular reference to India which is transitioning from local GAAP to IFRS-based principles.

Design/methodology/approach

The present study is a qualitative analysis that explores the Cost-benefit outcome carried by developed nations. The paper segregates the literature into three segments: developed nations, East Asian countries and the Brazil, Russia, India and China (BRIC) nations.

Findings

There are numerous issues and implications divulged from studies pertaining to the adoption of IFRS, i.e. corporate governance, fair value accounting and other environmental concerns. The paper further illustrates instances of dissimilarity of the Indian Accounting Standards to the IFRS.

Research limitations/implications

It is evident from the literature that limited studies have been carried out in the context of East Asian countries and BRIC nations in comparison to the developed nations. Further research should provide more comprehensive empirical evidence on the outcome of mandatory adoption of IFRS on firms in emerging countries.

Originality/value

The paradigm practice of mandatory adoption of IFRS by developed nations can be an insight for emerging countries that participate in the capital markets and for companies in compliance with the IFRS.
Earnings quality and cost of debt: evidence from Portuguese private companies
Authors: Carmo Cecília Rendeiro , Moreira José António Cardoso , Miranda Maria Cristina Souto
Published: September 2016

Purpose

The purpose of this paper is to test the relationship between earnings quality and the cost of debt for private companies in a “code-law” country (Ball et al., 2000). The analysis controls for company size, debt level and audited information.

Design/methodology/approach

The paper uses the ordinary least squares regression technique to test the relationship between earnings quality and the cost of debt.

Findings

The collected empirical evidence shows a negative relationship between earnings quality and the cost of debt and controls for company size and debt level. Such a relationship is stronger when the company information is audited.

Research limitations/implications

Similar to other studies, this paper has two main limitations. There was no access to specific data on the interest rates charged on bank loans, implying that the cost of debt is measured by the ratio of the interest expense to interest-bearing debt. The research only uses earnings quality measures based on abnormal accruals.

Practical implications

The collected evidence suggests that earnings quality have economic consequences for private companies by affecting their cost of debt, similar to those observed in previous studies for listed companies. This evidence can be seen as an incentive for private companies to increase their financial information quality. For debt providers, namely, financial institutions, the findings can be of interest to help them price properly the loans they make available to private companies. In general, the findings of this research can be of interest for company managers and financial institutions in countries with an institutional environment similar to that of Portugal.

Originality/value

The relation between earnings quality and the cost of debt has been so far studied for listed companies in “common law” countries. This paper provides new and complementary evidence about such relation for private companies and “code-law” country.
How to measure country-level financial reporting quality?
Authors: Tang Qingliang , Chen Huifa , Lin Zhijun
Published: September 2016

Purpose

The purpose of this study is to measure the financial reporting quality of 38 main countries (regions) in the world from 2000 to 2014.

Design/methodology/approach

This paper uses six accounting and auditing indicators to construct a comprehensive index for the measurement of country-level financial reporting quality. To test the validity of the methodology, the index to test institutional impacts on national financial reporting quality is used.

Findings

It was found that the results are consistent with the predictions and previous studies. The evidence suggests that the quality measure in this paper is innovative and appropriate and can provide a useful tool for researchers who are concerned with financial reporting quality at the country level.

Originality/value

The study is the first in the literature to use both accounting and auditing data to construct financial reporting quality indicators. The study should help international investors assess investment risks in foreign financial markets so as to make an informed decision. In addition, the diversity of financial reporting practices documented in the paper should prompt market regulators, accounting standard setters and professional accounting bodies to reinforce the efforts on international convergence of accounting and financial reporting standards and practices.