bluuebunny/crossref_metadata_2025 huggingface dataset:
Crystal structures of two 1,3-thiazolidin-4-one derivatives featuring sulfide and sulfone functional groups
Authors: Yennawar Hemant P. , Silverberg Lee J. , Cannon Kevin , Gandla Deepa , Kondaveeti Sandeep K. , Zdilla Michael J. , Nuriye Ahmed
Published: November 2018

The crystal structures of two closely related compounds, 1-cyclohexyl-2-(2-nitrophenyl)-1,3-thiazolidin-4-one, C15H18N2O3S, (1) and 1-cyclohexyl-2-(2-nitrophenyl)-1,3-thiazolidin-4-one 1,1-dioxide, C15H18N2O5S, (2), are presented. These compounds are comprised of three types of rings: thiazolidinone, nitrophenyl and cyclohexyl. In both structures, the rings are close to mutually perpendicular, with interplanar dihedral angles greater than 80° in each case. The thiazolidinone rings in both structures exhibit envelope puckering with the S atom as flap and the cyclohexyl rings are in their expected chair conformations. The two structures superpose fairly well, except for the orientation of the nitro groups with respect to their host phenyl ring, with a difference of about 10° between 1 and 2. The extended structure of 1 has two kinds of weak C—H...O interactions, giving rise to a closed ring formation involving three symmetry-related molecules. Structure 2 has four C—H...O interactions, two of which are exclusively between symmetry-related thiazolidinone dioxide moieties and have a parallel `give-and-take-fashion' counterpart. In the other two interactions, the nitrophenyl ring and the cyclohexane ring each offer an H atom to the two O atoms on the sulfone group. Additionally, a C—H...π interaction between a C—H group of the cyclohexane ring and the nitrophenyl ring of an adjacent molecule helps to consolidate the structure.
In the uncertain world of Qontrac International: navigating through family, growth and succession management challenges
Authors: D’Costa Diantha , Bodolica Virginia , Spraggon Martin
Published: November 2018

Learning outcomes

Upon completion of this case study analysis, the course audience is expected to achieve four learning outcomes. In particular, students should be able to conduct a comprehensive organizational diagnosis to uncover the peculiarities of managing a family business; analyze the specific challenges faced by family-owned enterprises in the context of emerging markets; evaluate the succession management practices in family organizations and design a profile of a successful successor; assess the effectiveness of managerial decision-making and provide recommendations for securing the sustainability of a family firm.

Case overview/synopsis

This case study unveils the tumultuous story of Vishwanath Shetty, an ambitious entrepreneur who transformed his small venture into a profitable family business with operations in Middle East, Asia and Africa. Since the early establishment of Qontrac International in 1989, he relied on the ownership and management participation of several members of his and his wife’s families. Over the years, Vishwanath was successful in pursuing a strategy of continuous growth and geographic diversification by taking advantage of the business opportunities in several regions and opening up branches in Oman, the United Arab Emirates (UAE), Ghana and India. Yet, almost three decades after its launch, the company was confronted with a number of family, growth and succession management challenges that endangered its survival in the long run. The Shetty family experienced a serious rift due to financial reasons, the performance of the two branches managed by siblings declined, and the old firm structure and management style did not fit well with the newly enlarged and geographically dispersed Qontrac International. To deal with these organizational issues, Vishwanath was faced with an additional dilemma of securing the support of a suitable intra-family candidate who could join the family business and become his successor. By describing the strategic events and family dynamics that shaped the evolution of Qontrac International over time, the case provides an opportunity to assess the effectiveness of managerial decision-making in the context of family firms and provide viable recommendations for ensuring firm survival and longevity.

Complexity academic level

Upper-level undergraduate audience Graduate audience (in Master of Global Entrepreneurial Management program).

Supplementary materials

Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

Subject code

Strategy.
Housing and health – a shared history, a shared future
Authors: van Doorn Andrew , Dearnaley Patricia
Published: November 2018

Purpose

The 2017 Naylor Review has been the subject of some controversy, with some of the press, social media and other critics portraying its recommendations as a “fire sale” or privatisation of the NHS. The purpose of this paper is to examine preceding reports into efficiency and best value of the NHS, the evidence behind the review recommendations, and analyse data into housing affordability for the capital’s NHS staff. It concludes by advocating for partnerships with housing associations to deliver social and financial value by utilising redundant NHS land to deliver the affordable housing that London and the rest of the UK so urgently needs.

Design/methodology/approach

The paper was developed using the content analysis of preceding independent reviews of NHS efficiency, published critiques of the Naylor Review and analysis of NHS produced data to consider the potential savings and opportunities for reinvestment in capital projects.

Findings

The paper identifies existing partnership models and examples of good practice and advocates the adoption of joint ventures and other forms of partnership to ensure that both best value is achieved from the sale of NHS assets, and publicly owned assets are reused for social purpose.

Originality/value

The paper uses existing data, analysis and context to map a route for achieving best value in managing the publicly owned asset base and reinvesting the proceeds of the sale of redundant properties into UK public services.
The Cottage: providing medical respite care in a home-like environment for people experiencing homelessness
Authors: Gazey Angela , Vallesi Shannen , Martin Karen , Cumming Craig , Wood Lisa
Published: November 2018

Purpose

Co-existing health conditions and frequent hospital usage are pervasive in homeless populations. Without a home to be discharged to, appropriate discharge care and treatment compliance are difficult. The Medical Respite Centre (MRC) model has gained traction in the USA, but other international examples are scant. The purpose of this paper is to address this void, presenting findings from an evaluation of The Cottage, a small short-stay respite facility for people experiencing homelessness attached to an inner-city hospital in Melbourne, Australia.

Design/methodology/approach

This mixed methods study uses case studies, qualitative interview data and hospital administrative data for clients admitted to The Cottage in 2015. Hospital inpatient admissions and emergency department presentations were compared for the 12-month period pre- and post-The Cottage.

Findings

Clients had multiple health conditions, often compounded by social isolation and homelessness or precarious housing. Qualitative data and case studies illustrate how The Cottage couples medical care and support in a home-like environment. The average stay was 8.8 days. There was a 7 per cent reduction in the number of unplanned inpatient days in the 12-months post support.

Research limitations/implications

The paper has some limitations including small sample size, data from one hospital only and lack of information on other services accessed by clients (e.g. housing support) limit attribution of causality.

Social implications

MRCs provide a safe environment for individuals to recuperate at a much lower cost than inpatient admissions.

Originality/value

There is limited evidence on the MRC model of care outside of the USA, and the findings demonstrate the benefits of even shorter-term respite post-discharge for people who are homeless.
Parental engagement in school-based health promotion and education
Authors: Spencer Grace , Hood Philip , Agboola Shade , Pritchard Catherine
Published: November 2018

Purpose

Children’s health and life chances are affected by many factors, with parents and schools holding influential roles. Yet relatively little is known about parental engagement in school-based health education and specifically, from the perspectives of health and education professionals. The purpose of this paper is to examine professionals’ perspectives on parental engagement in school-based health education.

Design/methodology/approach

An exploratory qualitative study was conducted with ten health, education and local authority professionals from a socio-economically deprived area in England. Semi-structured interviews explored the role of professionals within the school health curricula, roles that parents played in school health, and barriers and enablers to parental engagement in school health education.

Findings

Reported barriers to engagement related to assumptions about parents’ own health behaviours, impacts of funding and inspection regimes, and protected time for health within the school curriculum. Enablers included designated parental support workers based in the school, positive role modelling by other parents, consultation and engagement with parents and a whole school approach to embedding health within the wider curriculum.

Practical implications

Findings from this study suggest the importance of building meaningful partnerships with parents to complement school health education and improve child health outcomes.

Originality/value

This paper addresses an important gap in the research on parental engagement in school-based health education from the perspectives of health and education professionals. Effective partnerships with parents are crucial to the success of school health education.
Teaching the health impacts of climate change in many American higher education programs
Authors: Lavey Warren G.
Published: November 2018

Purpose

Climate change is the greatest threat to global health today and it challenges professionals in many disciplines. Most American university programs lack courses covering the rising deaths and illnesses from climate change. Consequently, graduates in health and other disciplines are underprepared for providing services in a world affected by climate change. They also lack the training to communicate this transformative development effectively. Universities should fill this gap and this paper aims to provide guidance on approaches to teaching climate-related health effects (CRHE).

Design/methodology/approach

Three analyses guide university coursework on CRHE. First, consider what current practitioners observe about the challenges they face and capability of trainees. Second, identify gaps in accreditation standards for university programs regarding these competencies. Third, draw lessons from innovative courses at a major American university.

Findings

Leading associations of practitioners in healthcare services, public health, social work, urban planning, civil engineering, law and other professions call for training students on CRHE. In contrast, accreditation bodies for most university programs fail to specify such curricula and competencies. Four offerings at a major American public university in 2016-2017 developed knowledge of CRHE, skills to improve professional services, appreciation of professional responsibilities and communication competencies.

Originality/value

Building on recommendations for climate change and sustainability in higher education, this study focuses on health effects, finds gaps in many programs and accreditation standards within and outside health sciences and draws lessons from innovative offerings.
Centralization and decentralization of public procurement
Authors: Aboelazm Karem Sayed , Afandy Attia
Published: November 2018

Purpose

The purpose of this paper is to present and analyze the different concepts of centralized and decentralized procurement methods; identify the advantages and disadvantages of each method and the two methods of public procurement applied in the Arab Republic of Egypt in an attempt to overcome the disadvantages of the Egyptian system; and introduce a new framework for government procurement in Egypt.

Design/methodology/approach

The descriptive approach was used in the framework of the presentation and analysis of the concepts of centralized public procurement and decentralized public procurement. The comparative approach was used for presenting some of the experiences of countries in using public procurement methods. The legal approach was also used in the analysis of the legal frameworks governing the public procurement methods in the Arab Republic of Egypt. In addition, the case study methodology was used to study the role of the General Authority for Governmental Services in Egypt in the centralized public procurement processes.

Findings

This paper attempts to find the ideal method of public procurement in general and what is the method to be followed in the Egyptian case through the data presented and analysis of the Egyptian public procurement system.

Research limitations/implications

This paper attempts to present a model or a theory on how to determine the public procurement methods that should be used in a given country and give sufficient flexibility for the conformity between the two methods upon application depending on the ecological factors of each country.

Practical implications

This paper contributes to the development of the public procurement method in the Arab Republic of Egypt by showing the gap between the use of the centralized approach and the decentralized approach at all levels and providing solutions to bridge this gap.

Social implications

This paper provides implications to reduce corruption, increase transparency and give the opportunity to the largest number of private shareholders to participate in public procurement.

Originality/value

Although there is some literature on centralized and decentralized public procurement, there is a lack or scarcity of research and academic articles on this subject (Patrucco et al., 2017). This paper attempted to do so by filling this gap in this area of research.
International competitiveness of Chinese textile and clothing industry – a diamond model approach
Authors: Guan Zhijie , Xu Yan , Jiang Hong , Jiang Guogang
Published: November 2018

Purpose

The purpose of this paper is to analyze raw materials, labor, capital, demand, related industries, strategies and policies influencing international competitiveness of Chinese textile and clothing industry.

Design/methodology/approach

The analysis is conducted using “Diamond Model”, in which raw materials, labor, capital, demand, related industries, strategies and policies are included as explanatory variables, and the impacts of international competitiveness on market share (MS), trade competitiveness(TC) and revealed comparative advantage(RCA) are examined based on the estimated coefficients of these variables.

Findings

These factors have different effects on TC, MS and RCA. While their effects on TC and MS are similar in sign even though their degree of significance differs, their effects on RCA are opposite to TC and MS except for capital. Raw materials and capital have negative effects on TC and MS, while the other factors have positive ones. Raw materials have positive effects on RCA, but all other factors have negative ones.

Practical/implications

The results from this study imply that it is necessary to increase investment in fixed assets of Chinese textile and clothing industry, speed up the pace of upgrading equipment, improve the level of industrialization, while strengthening the supply of textile raw materials, and lowering raw material prices, thereby reducing the cost of textile and clothing enterprises.

Originality/value

To the best of the authors’ knowledge, this is the first empirical research made using econometric model about the impact of the main factors of trade competitiveness in Chinese textile and clothing industry based on the “Diamond Model”.
Creating the mood for humor: arousal level priming in humor advertising
Authors: Yoon Hye Jin
Published: November 2018

Purpose

Surprise has been recognized as a key process in humor. Past studies have seldom tested elements that could increase the surprise in humor advertising, subsequently increasing perceived humor and positive ad outcomes. The purpose of this paper was to test the effects of priming a lower arousal baseline before humor ad exposure. It proposed that this would generate greater humor ad surprise because of contrast effects, leading to greater perceived humor and positive ad effects.

Design/methodology/approach

Three experiments tested the effects of arousal and valence of primes on humor ads. Attention, perceived humor and ad effectiveness of the humor ads were measured.

Findings

Evidence of lower (vs higher) arousal primes leading to greater humor ad evaluations was found across three experiments. Felt arousal of the ad mediated the relationship between the prime conditions and perceived humor.

Originality/value

No study has focused on context effects of the unique process of humor ads. This study advanced the arousal theory of incongruity-resolution humor and further emphasized the role of surprise. The findings implicate that the surroundings of the humor ad could increase its effectiveness.
Examining barriers for the utilization of non-traditional cost estimating models in developing countries
Authors: Agyekum Bismark , Kissi Ernest , Yamoah Agyemang Daniel , Badu Edward
Published: November 2018

Purpose

Cost estimation model serves as a framework for forecasting the probable cost of proposed construction projects. It can be classified either as traditional or non-traditional depending on the cost variables formulation. However, in the building industry, quantity surveyors traditionally estimate the initial cost of building projects using the traditional models, which have been criticized overtime for its inaccuracies. This paper therefore aims to examine barriers for the utilization of non-traditional cost estimating models.

Design/methodology/approach

By using a questionnaire survey, respondents were invited to rate their level of agreement on 23 barriers identified from literature and interview (expert’s opinion).

Findings

Based on factor analysis inefficient techniques, perceptions of model techniques, unavailability of cost data and lack of understanding and unstable economic conditions were identified as barriers to the utilization of non-traditional cost estimating models.

Practical/implications

Findings demonstrate that there is need for quantity surveyors to get adapted to utilization of non-traditional cost models which offers better accuracies than the traditional approaches in their quest to improve their professional practices.

Originality/value

This study demonstrates that there are barriers to the utilization of non-traditional cost estimating models in the Ghanaian construction industry, as evident of this will help in policy formulation for the improvement cost estimating practices.
Costs will rather increase
Authors: Fredriksson Mio , Moberg Linda
Published: November 2018

Purpose

The purpose of this paper was to study the unfolding of an urgent and extensive decommissioning program in Sweden, focusing on the public’s reactions and their arguments when opposing the decommissioning activities.

Design/methodology/approach

The public’s responses were studied through local media. Its content was surveyed and divided into actions and arguments. The arguments were further analyzed and categorized into inductively developed themes.

Findings

Protest activities, such as demonstrations, meetings and petitions, were not coordinated, but mostly carried out for withdrawals of unique services and services in remote areas. The public questioned the decision makers’ information, calculations and competence, the adequacy of the consequence analyses and whether the decommissioning activities would lead to any real savings. Patient and public safety, the vulnerable in society, and effects on the local areas were important topics. Thus, it seems the decision makers did not fully succeed in communicating the demonstrable benefits or create clarity of the rationales for decommissioning the particular services. Furthermore, it seems the public has a more inclusive approach to health services and their value compared to decision makers that need to keep the budget.

Originality/value

Decommissioning is an emerging field of research, and this study of the unfolding of an urgent and extensive decommissioning program contributes with evidence that may improve decommissioning policy and practice. The study illustrates that it may be possible to implement a decommissioning program despite public protest, but that the longer-term effects on the health system’s legitimacy need to be studied.
Trade-employment linkage of FTAs in Korea
Authors: Jang Yong Joon , Cho Mee Jin , Kim HanSung
Published: November 2018

Purpose

The purpose of this paper is to empirically examine the link between trade liberalization and employment through the export channel under Korea’s FTAs by distinguish firm heterogeneity (i.e. size) as well as sector-level international competitiveness (i.e. comparative advantage).

Design/methodology/approach

Using the firm-level data during 2000–2009, the authors drive the difference-in-difference-in-difference model on Wagner (2007) with the dependent variables of labor productivity and employments and the independent variables of free trade agreement, revealed comparative advantage, firm size and payroll costs.

Findings

The authors find that the economic benefit of FTAs in Korea is not concentrated in large enterprises or firms with comparative advantage. Accordingly, the authors conclude that FTA or trade liberalization brings positive effects to business as a whole, rather than to specific industries or group of firms.

Research limitations/implications

The Korean Government has continued its policy of supporting small and medium-sized enterprises (SMEs) for a long time by recognizing them as socially underprivileged. According to the results of this study, an increase in export through FTAs improves firm’s labor productivity and increases employment, especially for SMEs, which can be a practical and efficient support for them.

Originality/value

The paper provides the empirical evidences that how the effects of trade liberalization on labor depend on firm heterogeneity, industrial competitiveness and/or both and thus how labor is reallocated in response to trade liberalization in Korea.
OCIE issues risk alert on the most frequently identified advisory fee and expense compliance issues
Authors: Van Grover Robert
Published: November 2018

Purpose

To summarize and interpret a Risk Alert issued on April 12, 2018 by the US SEC’s Office of Compliance Inspections and Examinations (OCIE) on the most frequent advisory fee and expense compliance issues identified in recent examinations of investment advisers.

Design/methodology/approach

Summarizes deficiencies identified by the OCIE staff pertaining to advisory fees and expenses in the following categories: fee billing based on incorrect account valuations, billing fees in advance or with improper frequency, applying incorrect fee rates, omitting rebates and applying discounts incorrectly, disclosure issues involving advisory fees, and adviser expense misallocations.

Findings

In the Risk Alert, OCIE staff emphasized the importance of disclosures regarding advisory fees and expenses to the ability of clients to make informed decisions, including whether or not to engage or retain an adviser.

Practical implications

In light of the issues identified in the Risk Alert, advisers should assess the accuracy of disclosures and adequacy of policies and procedures regarding advisory fee billing and expenses. As a matter of best practice, advisers should implement periodic forensic reviews of billing practices to identify and correct issues relating to fee billing and expenses.

Originality/value

Expert guidance from experienced investment management lawyer.
Vertical versus horizontal line extensions: a comparison of dilution effects
Authors: Childs Michelle , Jin Byoungho , Tullar William L.
Published: November 2018

Purpose

Many apparel brands use growth strategies that involve extending a brand’s line horizontally (same price/quality) and/or vertically (different price/quality). While such opportunities for growth and profitability are enticing, pursuing them could dilute a highly profitable parent brand. Categorization theory’s bookkeeping model and the cue scope framework provide the theoretical framework for this study. The purpose of this study is to test whether specific attributes of a line extension (i.e. direction of extension, brand concept, price discount and perceived fit) make a parent brand more susceptible to dilution.

Design/methodology/approach

This experimental study manipulates brand concept (premium or value brand) and price level (horizontal or vertical: −20per cent, −80per cent) and measures perceived fit to test effects on parent brand dilution. ANOVA and t-tests are used for the analysis.

Findings

Vertical extensions dilute the parent brand, but horizontal extensions do not. Dilution is strongest for premium (vs value) brands and when line extensions are discounted (i.e. −20per cent or −80per cent lower than the parent brand), regardless of the perceived fit between brand concept and brand extension price. Overall, brand concept is the strongest predictor of parent brand dilution in the context of vertical-downward extensions.

Originality/value

This study establishes which factors emerge as important contributors to parent brand dilution. Although previous studies on brand dilution are abundant, few studies have compared the effects of horizontal and vertical extensions on brand dilution. This study offers strong theoretical as well as practical implications.
Performance of parking steel column damaged by fire
Authors: Masoumi Farshid , Farajpourbonab Ebrahim
Published: November 2018

Purpose

The primary purpose of this research was to expand the knowledge base regarding the behavior of steel columns during exposure to fire. This paper presents the numerical study of the effect of heat on the performance of parking steel column in a seven-story steel building under cyclic loading.

Design/methodology/approach

In this research, the forces and deformations developed during a fire are estimated by using detailed 3D finite-element models. The analyses are in the form of a coupled thermo-mechanical analysis in two types of loading: concurrent loading (fire and cyclic loading) and non-concurrent loading (first fire and then cyclically), and the analyses have been conducted in both states of the fire loading with cooling and without cooling using the ABAQUS software. Further, it was investigated whether, during the fire loading, the specimen was protected by a 3-cm-thick concrete coating and how much it changes the seismic performance. After verification of the specimen with the experimental test results, the column model was investigated under different loading conditions.

Findings

The result of analyses indicates that the effect of thermal damage on the performance of steel columns, when cooling is happening late, is more than the state in which cooling occurs immediately after the fire. In this paper, thermal–seismic performance of parking steel columns has been specified and the effect of the fire damage has been investigated for the protected steel by concrete coating and to the non-protected steel, under both cooling and non-cooling states.

Originality/value

This study led to recommendations based on the findings and suggestions for additional work to support performance-based fire engineering. It is clear that predicting force and deformation on steel column during fire is complex and it is affected by many variables. Here in this paper, those variables are examined and proper results have been achieved.
Self-archiving options on social networks: a review of options
Authors: Eze Monica Eberechukwu , Okeji Clement Chukwuma , Bosah Gabriel Ejiobi
Published: November 2018

Purpose

The purpose of the study is to investigate the extent to which academic librarians in Nigerian universities utilize self-archiving options to make their research papers visible globally.

Design/methodology/approach

An online survey was designed using SurveyMonkey software to collect data from 394 academic librarians in Nigerian universities.

Findings

The study revealed that the academic librarians in Nigerian universities know and actually use self-archiving options such as ResearchGate, institutional repository and academia.edu to self-archive their publications. While, self-archiving platforms like Kudos, Mendeley.com and personal websites/servers are not popularly used by the academic librarians. Factors such as increased exposure to previously published work broadens the dissemination of academic research generally, which increases institutions’ visibility, were among the options the academic librarians indicated as very important factors that motivate them to contribute their scholarly output to self-archiving options.

Practical implications

The study called for academic librarians in developing countries to voluntarily sign-up to register with self-archiving options such as ResearchGate, Kudos, Mendeley.com, Academia.edu and others to enable them to self-archive their published papers for access globally by students, researchers.

Originality/value

Self-archiving of papers by authors will lead to an increased visibility of the author and possible citation of the work and chances of collaboration with international colleagues for research projects.
Entrepreneurial public leadership: 5As framework for wellness promotion
Authors: Beebe Grant , Novicevic Milorad , Popoola Ifeoluwa Tobi , Holland Joseph (Jody)
Published: November 2018

Purpose

The purpose of this paper is to develop a 5As framework for entrepreneurial nudge public leadership for health and wellness promotion based on two exemplary cases in Mississippi.

Design/methodology/approach

The authors use a “case within a case” study design to develop the 5As public influence framework for entrepreneurial public leadership.

Findings

Based on the investigated cases of healthcare and wellness promotion in Hernando and Charleston, Mississippi, the authors developed the 5As framework for wellness promotion dimensions of awareness, assistance, alignment, association, and assessment. This framework is applicable to the lived experiences of community members, leaders, healthcare providers, and government.

Research limitations/implications

The study results provide a compelling insight into early-stage formation of entrepreneurial public leadership. However, the study results lack generalizability due to the case study approach used.

Practical implications

This study can assist entrepreneurial public leaders and policy-makers align their strategic wellness goals, initiatives, and policies that motivate community members to seek and receive supporting services.

Originality/value

Developing an original framework for wellness promotion useful to both healthcare practitioners and public leaders, this study contributes to the extant literature on public health leadership and proposes mechanisms for addressing community wellness needs. The framework is designed to address public health concerns by integrating public leadership strategies aimed at linking with existing community wellness and healthcare services.
The curious reaction to an auditor’s adverse opinion: a case study from 1976
Authors: Zeff Stephen A. , Baskerville Rachel F.
Published: November 2018

Purpose

The purpose of this paper is to identify the circumstances that gave rise to an adverse audit opinion by a New Zealand (Christchurch) accounting firm, Hicks and Ainger, on the annual financial report of the local firm, T.J. Edmonds Ltd, in 1976. In so doing, this study revealed not only previously undocumented issues surrounding major asset purchases but also the impact of key personalities before and after the adverse opinion decision.

Design/methodology/approach

The study is located within the Cultural Theory of History, to theorize the narratives within the wider contextual perspective. The issues surrounding the use of memory from such interviews are also considered. The key material offered in this study is sourced from a 2015 interview with the two key audit partners in this audit engagement.

Findings

The accounting standard on depreciation at that time, SSAP 3, had not been applied properly to the accounting treatment of four helicopters for wild deer operations, purchased a week before balance date. Neither the artificial suppression of profits by this purchase decision and accounting choice nor the fall in profits nor the adverse opinion, influenced share prices or shareholder perceptions long term.

Originality/value

The significance of this project is that it informs the appreciation of the importance of contextual understanding of a singular adverse audit opinion.
Abnormal lending and risk in Swedish financial institutions
Authors: Papadamou Stephanos , Philippas Dionisis , Firas Batnini , Ntitoras Thomas
Published: November 2018

Purpose

This paper aims to examine the relationship between abnormal loan growth and risk in Swedish financial institutions by type and borrower using three indicators as proxies for risks related to loan losses, the ratio of interest income to total loans and solvency perspectives.

Design/methodology/approach

Using a large sample of different types of Swedish financial institutions, this paper uses a panel framework to examine the relationships between abnormal loan growth rates and loan losses, interest income as a percentage of total loans, changes in the equity to assets ratio and changes in z-score.

Findings

The findings show two important points of evidence. First, abnormal lending to retail customers increases loan losses and interest income in relation to total loans. Second, abnormal lending to other credit institutions decreases loan losses and significantly changes the capital structure by increasing the reliance on debt funding and significantly improves the z-score measure.

Research limitations/implications

The findings provide useful implications for the management of loan portfolios for a wide range of Swedish financial institutions, identifying two components: abnormal lending to households may increase loan losses and increase interest income in relation to total loans, and excessive lending to other credit institutions may reduce solvency risk and allow more debt financing for the financial institution.

Originality/value

This is the first study to use a panel framework in analyzing the behavior of different types of Swedish financial institutions in relation to loans granted to retail customers and other credit institutions.
Does CEO compensation suppress employee wages?
Authors: Graefe-Anderson Rachel , Pyo Unyong , Zhu Baoqi
Published: November 2018

Purpose

This study aims to examine the impact of CEO equity-based compensation (EBC) on employee wages. It also examines the impact of EBC on average employee wages in different industries and business cycles.

Design/methodology/approach

The authors use pay-performance sensitivity (PPS) to measure for CEO EBC and run OLS models with year and industry dummies. As many firms do not report labor expenses, the authors conduct the two-step analysis as in Heckman (1979) to overcome the potential selection bias.

Findings

The authors find that CEOs with higher EBC tend to pay their employees lower wages. They also find that such an impact is more evident in non-technology firms than in technology firms. Finally, they find that CEOs with higher PPS are more likely to depress employee wages when the business cycle shows a downturn.

Originality/value

No study examines the impact of EBC on employee wages directly to date. The authors add to the existing stream of literature regarding employee wages and managerial compensation. Hence, they purport that the findings support existing literature suggesting EBC contributes to, rather than alleviates, the classic agency conflict. Finally, the evidence suggests an unexplored manifestation of that agency conflict and an additional source of CEO rent extraction.
Dual-class firms’ choice of performance measures in CEO stock compensation contracts
Authors: Li Ji , Hwang Yuhchang
Published: November 2018

Purpose

The purpose of this paper is to provide new evidence on the choice of performance measures used in dual-class firms to incentivize CEOs.

Design/methodology/approach

This paper uses coarsened exact matching and propensity score matching to match the dual-class firm sample with a control group of single-class firms. This study uses matching estimators to provide an analysis of how a dual-class structure affects the design of performance measures in performance-based stock awards. In addition, regression models are used to investigate the effect of a dual-class structure on performance measure choices.

Findings

This paper finds that market-based metrics are less likely to be used by dual-class firms relative to single-class firms. In addition, peer-based measures are much less common for dual-class than single-class firms. This study also finds that the length of the CEO’s performance evaluation period does not differ between dual-class and single-class firms.

Research limitations/implications

This paper attempts to investigate the choice of performance measures to find out the extent to which the board of directors focuses CEO efforts on firms’ long-term versus short-term objectives.

Practical implications

The findings reveal the relationships between the dual-class stock structure and the contractual features of CEO performance-based stock awards, provide empirical evidence for the company’s compensation committee and provide implications for the evolving practices of performance measures regarding CEO stock compensation. The findings are also useful to regulators, compensation consultants and firms pursuing efficient design of executive compensation.

Originality/value

This paper is among the first to study the determinants of compensation contracts. Second, prior literature seldom controls for CEO stock ownership, but this study matches dual-class firms to a control group of single-class firms that are similar in terms of CEO stock ownership and other important firm characteristics. Finally, these findings suggest that dual-class firms shield their executives from short-term market pressures and design stock compensation contracts that deemphasize volatile stock prices.
Effect of ball milling on the microstructure and performances of laser clad forming Cr3C2-NiCr composites
Authors: Lou Deyuan , Cao Jianfeng , Huang Yi , Lin Chenghu , He Chunlin , Bennett Peter , Liu Dun
Published: November 2018

Purpose

The original powder commonly used for laser 3D printing is atomized alloy powder. The purpose of this study is to investigate the effect of ball milling (BM) on the structure and performances of the alloy powder and its composite products.

Design/methodology/approach

BM powder of Ni-Cr-graphite elements was subjected to laser cladding forming and the effect of BM on the powder structure was studied by X-ray diffraction, metallographic microscopy and scanning electron microscopy. The laser cladding-formed coatings were also tested by reciprocating friction measures and electrochemical corrosion experiment.

Findings

The results showed that the grains of laser cladding-formed Cr3C2-NiCr coating of BM powder were more refined compared to the coating of the atomized powder. Moreover, the abrasion resistance and corrosion resistance were slightly improved.

Originality/value

This work offers guidance for new original powder selection for laser 3D printing/powder bed forming/selective laser melting applications.
The role of conferences in doctoral student socialization
Authors: Kuzhabekova Aliya , Temerbayeva Aizhan
Published: November 2018

Purpose

The purpose of this paper is to explore the role scholarly conferences play in professional socialization of doctoral students.

Design/methodology/approach

Using data from 20 interviews on conference experiences of student attendees of a North American conference in social sciences, as well as on the conference experiences of students from various disciplines at a private research intensive university in the USA, the authors explored how research identity of doctoral students change over time as result of participation in conferences, how the process of socialization is shaped by advisers and peers and how the experiences vary depending on the characteristics of the participants.

Findings

The authors found that conferences play an important role in socialization, and the effect from conference attendance increases with the number of conferences attended. The study also showed that students undergo several stages in the process of their socialization, throughout which they develop greater agency and independence as scholars, as well as a more positive image of themselves as researchers, and become more strategic in their behavior. The results also point to the key role of adviser and peers in the process of socialization, whereby the former can provide direction and orientation, while the latter may offer support and opportunities for mutual learning or future collaboration. The authors also found a notable difference in the support provided by advisers between teaching and research-oriented universities.

Originality/value

The paper applies doctoral student socialization theory to the analysis of informal doctoral experiences outside the program of study.
HR in the digital age: how digital technology will change HR’s organization structure, processes and roles
Authors: DiRomualdo Anthony , El-Khoury Dorothée , Girimonte Franco
Published: November 2018

Purpose

The purpose of this paper is to examine the transformative impact of digital technology on the types of services offered by HR and how those services are delivered. The authors explore how the expanded role of technology will change the types of activities delivered by the corporate center, global business services (GBS), centers of excellence (COEs) and field-based HR. Based on the changes in activities, the authors explore the impact to existing roles (those changing and those disappearing) as well as the need for new roles to be created within HR.

Design/methodology/approach

The authors leverage early indicators from The Hackett Group’s 2017 HR Digital Transformation Study as well as The Hackett Group’s extensive database of paid HR benchmarks with Global 1000 companies to develop a point of view on how digital technology will transform HR processes, roles and organization structure.

Findings

HR organizations must begin planning the changes they will need to make to meet the demands of enterprise digital transformation and leverage the opportunities to improve HR capabilities, service offerings and performance.

Originality/value

The paper provides recommendations for getting the process started to transform the future HR organization.
Calibration of magnetic compass using an improved extreme learning machine based on reverse tuning
Authors: Liu Yanxia , Fang JianJun , Shi Gang
Published: November 2018

Purpose

The sources of magnetic sensors errors are numerous, such as currents around, soft magnetic and hard magnetic materials and so on. The traditional methods mainly use explicit error models, and it is difficult to include all interference factors. This paper aims to present an implicit error model and studies its high-precision training method.

Design/methodology/approach

A multi-level extreme learning machine based on reverse tuning (MR-ELM) is presented to compensate for magnetic compass measurement errors by increasing the depth of the network. To ensure the real-time performance of the algorithm, the network structure is fixed to two ELM levels, and the maximum number of levels and neurons will not be continuously increased. The parameters of MR-ELM are further modified by reverse tuning to ensure network accuracy. Because the parameters of the network have been basically determined by least squares, the number of iterations is far less than that in the traditional BP neural network, and the real-time can still be guaranteed.

Findings

The results show that the training time of the MR-ELM is 19.65 s, which is about four times that of the fixed extreme learning algorithm, but training accuracy and generalization performance of the error model are better. The heading error is reduced from the pre-compensation ±2.5° to ±0.125°, and the root mean square error is 0.055°, which is about 0.46 times that of the fixed extreme learning algorithm.

Originality/value

MR-ELM is presented to compensate for magnetic compass measurement errors by increasing the depth of the network. In this case, the multi-level ELM network parameters are further modified by reverse tuning to ensure network accuracy. Because the parameters of the network have been basically determined by least squares, the number of iterations is far less than that in the traditional BP neural network, and the real-time training can still be guaranteed. The revised manuscript improved the ELM algorithm itself (referred to as MR-ELM) and bring new ideas to the peers in the magnetic compass error compensation field.
Workforce development: perspectives from people with learning disabilities
Authors: Davies Jill , Matuska George
Published: November 2018

Purpose

Research into the skills and competencies required by staff working with people with learning disabilities has concentrated on staff views. The purpose of this paper is to explore what people with learning disabilities want from the workforce supporting them. The evaluation was commissioned by Health Education England working across Kent, Surrey and Sussex (HEE KSS).

Design/methodology/approach

An easy read questionnaire, co-produced with people with learning disabilities, was completed with 70 participants, 65 of whom attended one of 10 workshops. Two questionnaires were also completed by parents on behalf of their child. The workshops also allowed for open discussion.

Findings

People with learning disabilities value a workforce with a positive attitude, with staff who are skilled in supporting people to gain independence and have a voice.

Research limitations/implications

Findings are relevant to staff recruitment, matching of staff to services and staff training.

Originality/value

Although there is some previous research around service user views, this evaluation had a larger sample size. The findings were similar to previous studies, particularly around the kind of qualities required from staff, which were the ability to listen, have trust and be able to learn specific skills. Although the highest representation was from young people and young adults, participants ranged from 12 to over 65 years. Differences in views according to participant age ranges are also noted.