bluuebunny/crossref_metadata_2025 huggingface dataset:
Governing Singapore
Authors: Sun Tsai-Wei
Published: June 2015

Purpose

– The purpose of this paper is to examine the impact of the Group Representation Constituency (GRC) system on the governance of Singapore, particularly in terms of equity and inclusiveness, accountability, and participation.

Design/methodology/approach

– Historical review and election data from Singapore government web site are used.

Findings

– The GRC system seems to be friendlier and fairer toward ethnic minorities than the traditional system. The GRC system also encourages political parties to be ethnically more inclusive. On the other hand, however, the GRC system has negative effects on opposition parties. A government cannot be called “accountable” if it lacks fair competition and sufficient popular participation.

Originality/value

– The Singapore experience shows that, in practice, ethnic equality/inclusiveness and even political stability on the one hand, and participation and accountability on the other hand, can present conflicts. Which value should receive priority thus requires serious consideration.
Urban governance and social sustainability
Authors: Chan Kin Sun , Siu Yeung Fai Philip
Published: June 2015

Purpose

– The purpose of this paper is to evaluate the effectiveness of urban renewal policy by comparing urban renewal in Hong Kong with that undertaken in Macao.

Design/methodology/approach

– This study reviews the concepts of urban renewal in the two cities and examines related policies in Hong Kong and Macao.

Findings

– The study finds that the emphasis of urban renewal policy rests on the principles of self-financing, holistic planning and public-private partnerships. In order to deal with urban renewal issues, the Chinese Government has adopted a “People First, District-based, Public Participatory” approach based on public engagement and, to this end, it has introduced various measures, such as the District Urban Renewal Forum and the Urban Renewal Trust Fund. However, compared with Hong Kong, Macao’s efforts at urban renewal policies have been disjointed and piecemeal.

Originality/value

– The study adopts the principle of public management and compares the two cities’ urban policies to highlight the importance of both government leadership and public engagement for successful urban renewal.
BIM in facilities management applications: a case study of a large university complex
Authors: Kassem Mohamad , Kelly Graham , Dawood Nashwan , Serginson Michael , Lockley Steve
Published: June 2015

Purpose

– Building information modelling (BIM) in facilities management (FM) applications is an emerging area of research based on the theoretical proposition that BIM information, generated and captured during the lifecycle of a facility, can improve its management. Using this proposition as a starting point, the purpose of this paper is to investigate the value of BIM and the challenges affecting its adoption in FM applications.

Design/methodology/approach

– Two inter-related research methods are utilised. The literature is utilised to identify the application areas, value and challenges of BIM in FM. Due to the lack of case studies identified in the literature review, and to provide empirical evidence of the value and challenges of BIM in FM, a case study of Northumbria University’s city campus, is used to empirically explore the value and challenges of BIM in FM.

Findings

– The results demonstrated that BIM value in FM stems from improvement to current manual processes of information handover; improvement to the accuracy of FM data, improvement to the accessibility of FM data and efficiency increase in work order execution. The main challenges were the lack of methodologies that demonstrate the tangible benefits of BIM in FM, the limited knowledge of implementation requirement including BIM for FM modelling requirements, the interoperability between BIM and FM technologies, the presence of disparate operational systems managing the same building and finally, the shortage of BIM skills in the FM industry.

Originality/value

– There is lack of real-life cases on BIM in FM especially for existing assets despite new constructions representing only 1-2 per cent of the total building stock in a typical year. The originality of this paper stems from both adding a real-life case study of BIM in FM and providing empirical evidence of both the value and challenges of BIM in FM applications.
Contextualizing learning approaches which shape BIM for maintenance
Authors: Lindkvist Carmel
Published: June 2015

Purpose

– Studies of BIM examine the potential benefits in maintenance. There is also a perspective maintenance teams should be involved early in the building project process. The purpose of this paper is to address the lack of understanding on learning processes for BIM in maintenance in the early building project stage.

Design/methodology/approach

– Case study is used to examine the context maintenance learn about BIM. Maintenance managers and project managers were interviewed where discussions centred on a new build project which introduced BIM and how it would impact current practices.

Findings

– Learning happens at the early building project stage for BIM into maintenance influenced by external and internal contexts. The external context focuses on the UK government on being a catalyst for explorative learning. Meaning is added by maintenance teams through exploiting what is learnt from the external influence which is contextualized within current activities. Internal shaping of BIM is explored through building scenarios and exploitation learning occurs from past experiences of change which are inferred onto BIM. There is a necessary balance between exploration and exploitation learning in order to shape BIM for maintenance.

Research limitations/implications

– The paper is limited to one case study, however, it takes an in-depth look at the development of BIM in maintenance and how it is understood in maintenance.

Originality/value

– The contribution of the paper examines the context of learning in which BIM is shaped in maintenance.
Towards green building performance evaluation using asset information modelling
Authors: Alwan Zaid , Gledson Barry J.
Published: June 2015

Purpose

– The purpose of this paper is to provide a unique conceptual framework for integrated asset management strategy that includes making use of available facility assessment methods and tools such as BREEAM In-Use, and Leadership in Energy and Environmental Design (LEED); and highlights proposes areas of commonality between these and the use of as-built Building Information Modelling, that ultimately becomes the Asset Information Model (AIM). This framework will consider the emerging requirements for the capture of Building Performance Attribute Data (BPAD), and how these can be managed in order to assist with effective post-construction building performance evaluation.

Design/methodology/approach

– A review of the current process relevant to the development of as-built BIMs and AIMs was undertaken which included a discussion of BIM standards and of the COBie process. This was combined with data provided by industry practitioners. This led to the concept of BPADs being developed, to be used within existing green building tool, BREEAM In-Use, COBIE and FM/Asset management methods. In turn these methodologies were used to identify possible synergies and areas of integration in AIM-enabled environments.

Findings

– Recognising the cyclical nature of asset management and BIM, a conceptual model was generated. It was found that BPADs could be aggregated within an AIM model which could influence the delivery of effective facilities and asset management. The model considers the use of existing Building Management Systems (BMS) and Computer Aided Facility Management Systems (CAFMs) and identifies issues associated with the overall sustainability strategy.

Originality/value

– A conceptual framework is generated that proposes the use of effective information management and aggregation of BPAD within an AIM.
Factors affecting choice and image of ethnic restaurants in Serbia
Authors: Marinkovic Veljko , Senic Vladimir , Mimovic Predrag
Published: June 2015

Purpose

– With the expansion of dining out, visiting ethnic restaurants is becoming one of dominant trends worldwide. Given the fact that ethnic restaurants involve a number of peculiar elements that are not present when visiting regular “local” restaurants, the purpose of this paper is to identify the key determinants of choosing a particular ethnic-themed restaurant, as well as factors that have an impact on an ethnic restaurant’s perceived image.

Design/methodology/approach

– Research was done by conducting two separate studies. The first study identified factors that were generally the most significant to respondents when making a choice of an ethnic restaurant in which to dine. For the second study, a new sample of respondents – consisting of those who had just visited such an establishment – was used in order to determine which factors have the most significant impact on creating an image of ethnic restaurants. The research was therefore directed toward those restaurants where the customers can experience a unique atmosphere and ambiance that are synonymous within a given culture.

Findings

– The results obtained from the first study show that quality of food and price are the two most significant factors that determine which restaurant will be visited. On the other hand, the interior and exterior ranked as the two least important factors. In addition, the second study revealed that following the visit, the strongest impact on the restaurant’s image was its interior. Following interior, service quality surfaced as the most important antecedent of perceived image, while the impacts of price and exterior were weaker, but still statistically significant.

Research limitations/implications

– The study itself was done in two stages. In the first stage the analytical hierarchical process (AHP) model was used for ranking factors significant for choosing an ethnic restaurant, while in the second stage, structural equation modeling (SEM) model was used to identify triggers of perceived image after a visit to an ethnic restaurant. Future research should utilize both models to determine antecedents of the variables used. Apart from this, it is recommended to employ new variables that further explore the uniqueness of the ethnic restaurants.

Originality/value

– One of the main contributions of this work is related to combining of the AHP and SEM models, with the objective of completing a comparative results analysis, identifying in the process the positive aspects of both models and building a foundation for their coordination in terms of future use. This is significant, given that only a few prior studies have used such synergy.
The learning effect of a foodborne emergency exercise
Authors: Wahl Erik , Willumsen Birger , Jensvoll Laila , Finstad Ingunn Haavi , Berglund Turid Michelle
Published: June 2015

Purpose

– The purpose of this paper is to describe a national foodborne emergency functional exercise conducted in 2013 by the Norwegian Food Safety Authority (NFSA), and focusses on how elements of the exercise: organization, scenario and evaluation contributed to learning effect to the organization.

Design/methodology/approach

– In total, 364 NFSA employees representing all offices and organization levels and representatives from cooperating governmental and business organizations participated. Scenario encompassed a salmonellosis outbreak traced to nationally distributed cured salmon seasoned with non-irradiated imported dill contaminated with Salmonella. Crisis communication was included. Exercise evaluation included questionnaires to participants, monitors reports and interviews with NFSA key personnel. Results were evaluated qualitatively and quantitatively.

Findings

– Participants and monitors judged the scenario as realistic and relevant and considered the exercise to have provided good learning to the NFSA. Some insufficiencies of log system, certain lacks of compliance with emergency procedures and some inconsistencies in crisis communication were reported. Following a broad evaluation process, the NFSA has carried out comprehensive revisions of contingency plans and procedures, conveyed the exercise learnings into an ongoing planning for reorganization, and has identified goals and methods for contingency training.

Practical implications

– Scenario, organization, methods for evaluation and assessments of learning effect may be applicable for similar organizations.

Originality/value

– This was the largest foodborne outbreak exercise ever conducted in Norway and among the few ones ever reported in scientific journals.
Certification of cheeses and cheese products origin by EU countries
Authors: Velčovská Šárka , Sadílek Tomáš
Published: June 2015

Purpose

– The purpose of this paper is to analyze the Protected Designation of Origin (PDO), Protected Geographical Indication (PGI) and Traditional Speciality Guaranteed (TSG) utilization on European Union (EU) cheese market.

Design/methodology/approach

– Secondary data comes from the database of origin and registration. In total, 235 product names registered in the database for cheeses and cheese products were analyzed according to type of label and country of origin. To discover a dependences between the variables, χ2 test and contingency coefficients were calculated. Hierarchical clustering method enabled to identify the clusters of countries with similar distribution of products in the database.

Findings

– More than 80 percent of cheeses and cheese products are certified with PDO. Leading countries in number of certified products are France and Italy. Taking into account all product classes in the database, only 6 percent of all PGIs, 33 percent of PDOs and 15 percent of TSGs were awarded for cheeses and cheese products. A middle weak correlation between the number of certified products and the country of origin was confirmed.

Research limitations/implications

– The number of certified products is continuously increasing, their distribution between countries may change slightly over time. Only cluster analysis and two criteria of comparison were used.

Practical implications

– To local food producers, the findings provide a more deep insight to the EU cheese market. It could stimulate their effort in products certification.

Originality/value

– The paper brings findings about PDO/PGI/TSG utilization for cheese products in EU countries. There is not research study carried out from the same perspective.
The effect of perceived carrier-ingredient fit on purchase intention of functional food moderated by nutrition knowledge and health claim
Authors: Lu Ji
Published: June 2015

Purpose

– The purpose of this paper is to examine how the purchase intention of functional food is influenced by the perception of carrier-ingredient fit, that is, to what extent the carrier product and functional ingredient are intuitively perceived to be matched, and how such influence is moderated by consumers’ prior nutrition knowledge and provided health claim.

Design/methodology/approach

– Through two phases of experimental studies on 30 hypothetical functional foods, this paper analyzed the relationship between perceived carrier-ingredient fit and purchase intention which were reported by participants with different nutrition knowledge levels and in conditions that differed in the content of health claim.

Findings

– Phase 1 (n=62) found that the positive influence of perceived fit on purchase intention of functional products was moderated by one’s prior nutrition knowledge; compared to those knowledgeable in food/nutrition fields, consumers with less knowledge relied more heavily on the perceived carrier-ingredient fit when making purchase decision. The results of study 2 Phase 2 (n=93) revealed that the perceived fit was more important to predict purchase intention in the condition without health claim. A further analysis revealed that health claim increased the purchase intention particularly for functional foods receiving poor perceived carrier-ingredient fit.

Practical implications

– For innovative functional foods, the product development and market penetration may be benefit from fine-grained segmentation and positioning strategies that are based on the understanding of interaction between intuitive perception and cognitive knowledge.

Originality/value

– The present work highlights consumers’ perception of the carrier-perception fit, interacting with nutrition knowledge and health claim, as a critical factor determining the acceptance of functional foods.
Diet, authoritarianism, social dominance orientation, and predisposition to prejudice
Authors: Veser Petra , Taylor Kathy , Singer Susanne
Published: June 2015

Purpose

– The purpose of the paper is to examine whether reported food habits (vegan, vegetarian, or carnivore diet) are associated with right-wing authoritarianism, prejudices against minorities and acceptance of social dominance.

Design/methodology/approach

– In total, 1,381 individuals completed validated questionnaires on dietary habits and attitudes. Associations were analysed using analyses of covariance on attitudes, adjusted for age with gender and diet as factors.

Findings

– Of the respondents, 35 per cent reported eating mixed food (including meat and fish), 31 per cent vegetarian food (excluding meat and fish) and 34 per cent vegan food (excluding animal products entirely). Authoritarianism was more frequent in carnivores compared to vegetarians and vegans; this difference was more distinctive in men (mean 2.4 vs 1.9 vs 1.7) than in women (2.2 vs 1.9 vs 1.8). Women with a mixed diet were more inclined to social dominance than vegetarians and vegans (1.8 vs 1.6 vs 1.6). Men with a mixed diet had a stronger tendency to dominance (2.0 vs 1.7 vs 1.5) and prejudices (2.5 vs 2.3 vs 2.1); this difference was less distinct among women (2.2 vs 2.1 vs 2.1).

Originality/value

– This research is of academic value and of value to policy makers and practitioners in the food supply chain. The results show that individuals with vegetarian or vegan diets less frequently report having prejudices against minorities, supporting social dominance and accepting authoritarian structures than individuals with a mixed diet.
A performance evaluation framework for technical institutions in one of the states of India
Authors: Das Manik Chandra , Sarkar Bijan , Ray Siddhartha
Published: June 2015

Purpose

– Technical education plays an important role in the development of a country in this age of knowledge economy. Indian technical education system is facing many opportunities and challenges, one of which is how to assess the performance of technical institutions based on multiple criteria. The purpose of this paper is to describe and illustrate an application of a structured approach to determine relative efficiency and ranking of a set of private engineering colleges under multi-criteria environment.

Design/methodology/approach

– To cater to the increasing need of technical manpower, a very large number of private engineering colleges have been established in the state of West Bengal of eastern India within a very short period. Uniform and acceptable quality of the graduates from many of these private engineering colleges is a concern today and therefore the need for performance evaluation and ranking of these colleges is paramount. For the proposed framework a comparatively new multiple criteria decision-making tool, multiple objective optimization on the basis of simple ratio analysis (MOOSRA) is applied for performance evaluation of eight private engineering colleges taking into account some selected criteria. The subjective weights of the criteria are determined using fuzzy analytic hierarchy process (AHP).

Findings

– For the analysis, the required data have been provided by the management of the colleges for the academic year of 2011-2012. Based on request of the management identities of these institutes are not disclosed. The institutes are considered as anonymous institute and coded as A, B, C, D, E, F, G and H, respectively. The result of the study reveals that E is the best and the ranking the authors get is in the order of E
>
F
>
A
>
H
>
D
>
C
>
G
>
B. The result shows that composite performance scores of institutions A, E and F are above the mean performance score value. Therefore these three institutions can be considered as the benchmark or peer group for the remaining five institutions which lie below the mean line of the performance score value.

Originality/value

– This paper provides a comprehensive yet detailed methodology for performance evaluation of academic institutions. The novelty in the approach is that fuzzy AHP and MOOSRA are being used as a benchmarking technique in a simple methodology which is generic in nature. It is one of the few studies that evaluate the performance of technical institutions in India.
Flexible benchmarking: a new reference model
Authors: Albertin Marcos Ronaldo , Pontes Heraclito Lopes Jaguaribe , Frota Enio Rabelo , Assunção Matheus Barros
Published: June 2015

Purpose

– The purpose of this paper is to describe and propose a new way to do benchmarking. It describes an explanatory case study whereby data are collected through an internet benchmarking system with multi-criteria performance.

Design/methodology/approach

– The research methodology was to conduct a literature review on international journals about evolution, typology and trends of benchmarking. Through a third year case study of Internet Benchmarking and Monitoring System of Productive Arrangements System the authors describe and propose a flexible benchmarking model.

Findings

– The paper provides empirical insights about a new model of flexible benchmarking taking into account different demands, whereby partners’ data are collected and processed according to their needs.

Research limitations/implications

– For monitoring and trending analysis more data and time is needed. These three-year applications show that it takes a long time to build a database that can be meaningful for benchmarking and monitoring purposes management. It also requires management maturity, performance system and finally procedures to invite companies to collect and input online data.

Practical implications

– The paper describes a flexible benchmarking, detailing its features in the form of a case study. The gap analysis shows the individual and collective gaps and requirements. Examples of practical use and reports generated “online” are presented.

Originality/value

– The paper presents a new potential for the use of benchmarking tools. It is expected to contribute to the academic area, describing ways to achieve greater potential in the use of benchmarking tools, proposing a new way to do benchmarking.
Trends of cost efficiency in response to financial deregulation
Authors: Gulati Rachita
Published: June 2015

Purpose

– The purpose of this paper is to examine the trends of cost efficiency (CE) of Indian banks in response to financial deregulation programme launched in early 1990s. More specifically, the findings of this paper offer empirical testing of the basic underlined hypothesis that the CE of banks will rise in the more liberal and competitive environment.

Design/methodology/approach

– The study employs input-oriented data envelopment analysis (DEA) models that incorporate the quasi-fixed inputs to compute the cost, technical, and allocative efficiency scores for individual banks. The unbalanced panel data spanning from the financial year 1992-1993 to 2007-2008 are used for obtaining efficiency measures. In addition, the panel data Tobit model has been applied to investigate the bank-specific factors explaining variations in the CE.

Findings

– The empirical findings pertaining to the trends of efficiency measures suggest that: first, deregulation programme has had a positive impact on the CE of Indian banks, and the observed increase in CE is entirely due to improvements in technical efficiency (TE); second, the ranking of ownership groups provides that public sector banks are more cost efficient along with the foreign than private banks; and third, there is a strong presence of global advantage hypothesis in the Indian banking industry. The results of post-DEA analysis reveal that size and exposure to off-balance sheet activities are the key determinants of CE. The results also support the existence of bad luck or bad management hypothesis in Indian banking industry.

Practical implications

– The practical implication of the research findings is that the financial deregulation programme seems to be successful in achieving the CE gains in the Indian banking industry. This explicitly signals that the cautious approach of banking reforms adopted by Indian policy makers has started bearing fruit in terms of the creation of an efficient banking system, which is immune to any sort of financial crisis, and resilient to both internal and external shocks.

Originality/value

– The present study offers new evidence on the time-series properties of cost, allocative, and TEs of Indian banks. The DEA models used in this study explicitly incorporate the equity as a quasi-fixed input, which accounts for “risk” in the bank efficiency measurement.
Evaluating the comparative efficiency of the postal services in OECD countries using context-dependent and measure-specific data envelopment analysis
Authors: Çakır Süleyman , Perçin Selçuk , Min Hokey
Published: June 2015

Purpose

– In an effort to help policy makers develop competitive postal service strategies, the purpose of this paper is to evaluate the comparative operating efficiencies of postal services across the Organization for Economic Cooperation and Development (OECD) nations and then identify room for service improvement.

Design/methodology/approach

– As a better alternative to the conventional data envelopment analysis (DEA) which requires the proportional improvements of inputs and outputs simultaneously, the authors propose the combined use of both context-dependent and measure-specific DEAs to measure the relative attractiveness and progress of the national postal operators of OECD countries.

Findings

– Defying the conventional notion that public enterprises operate less efficiently than private enterprises, the author discovered that some state-owned public enterprises such as postal service operators could still be efficient if managed properly. Even inefficient postal services operators could significantly improve their service performances, once they identified the root causes of their service failures. Through a series of model experiments and testing, the authors found that proposed context-dependent and measure-specific DEA models were more useful for finding such causes than the conventional DEA model.

Practical implications

– For public officials and policy makers, the proposed DEAs can pinpoint what it takes to become more efficient and what steps need to be taken to improve postal service operations gradually.

Originality/value

– This paper is the first to combine the context-dependent DEA with measure-specific DEA to evaluate the comparative efficiency (or progress) and inefficiency (or regress) of the national postal operators of 25 OECD countries.
Effects of peer network interactions on adolescent cannabis use
Authors: Moriarty John , Higgins Kathryn
Published: June 2015

Purpose

– The purpose of this paper is to capitalise on three waves of longitudinal data from a cohort of 4,351 secondary school pupils to examine the effects on individuals’ cannabis use uptake of both peer cannabis use and position within a peer network.

Design/methodology/approach

– Both cross-sectional and individual fixed effects models are used to estimate the effect on cannabis use of nominated friends’ cannabis use, of reciprocity and transitivity of nominations across the friendship cluster, and of interactions between these nominated friends. Post hoc analyses parsed the behaviour of reciprocating and non-reciprocating friends.

Findings

– Cannabis use varied depending on the stability of friendship network and the degree of reciprocity and interconnectedness within the group. Behavioural influence was strong, but interaction effects were observed between the prevalence of cannabis use among friends, the structure of the friendship group and ego’s proximity to group members. These interactions demonstrate that behavioural influence is more salient in more cohesive groups. When reciprocating and non-reciprocating friends’ mean cannabis use were separated, influence from reciprocating friends was estimated at twice the magnitude of other friends.

Originality/value

– While preventing any one individual from using cannabis is likely to have a multiplier effect on classmates, the bonds and interactions between classmates will determine which classmates are affected by this multiplier and the salience of that effect.
An evaluation of a brief anger management programme for offenders managed in the community using cross-lagged panel models
Authors: Trimble Timothy James , Shevlin Mark , Egan Vincent , O'Hare Geraldine , Rogers Dave , Hannigan Barbara
Published: June 2015

Purpose

– The purpose of this paper is to evaluate the effectiveness of a brief, Cognitive Behaviour Therapy-based group intervention in anger management with male offenders. All participants were the subject of a stipulation to attend the programme under a probation order, and were at the time of the study being managed in the community.

Design/methodology/approach

– Totally, 105 offenders attended the anger management programme, which was delivered by the Probation Board for Northern Ireland (PBNI), between 2008 and 2010 across a range of centres, representing most regions of the province. Prior to treatment, the offenders completed two measures: The State Trait Anger Expression Inventory (STAXI), and the Stages of Change Scales (SCS). Both these measures were also completed at the end of the programme of treatment.

Findings

– It was found that the programme significantly reduced the expression of anger as well as state and trait anger among offenders referred to the programme as measured by the STAXI. Both the action and maintenance subscales of the SCS were significant predictors of improvement in anger expression. The action subscale was shown to be a valuable predictor of readiness for change amongst the offenders.

Originality/value

– Assessing an offender’s readiness to change may enhance selection for specific rehabilitation programs thus reducing drop-out rates leading to a more efficient use of resources. This study demonstrates that those participants who were found to be more ready for change, benefited most from the intervention programme.
Moderated mediation analysis: an illustration using the association of gender with delinquency and mental health
Authors: Miles Jeremy N.V , Kulesza Magdalena , Ewing Brett , Shih Regina A , Tucker Joan S , D'Amico Elizabeth J
Published: June 2015

Purpose

– When researchers find an association between two variables, it is useful to evaluate the role of other constructs in this association. While assessing these mediation effects, it is important to determine if results are equal for different groups. It is possible that the strength of a mediation effect may differ for males and females, for example – such an effect is known as moderated mediation. The paper aims to discuss these issues.

Design/methodology/approach

– Participants were 2,532 adolescents from diverse ethnic/racial backgrounds and equally distributed across gender. The goal of this study was to investigate parental respect as a potential mediator of the relationship between gender and delinquency and mental health, and to determine whether observed mediation is moderated by gender.

Findings

– Parental respect mediated the association between gender and both delinquency and mental health. Specifically, parental respect was a protective factor against delinquency and mental health problems for both females and males.

Practical implications

– Demonstrated the process of estimating models in Lavaan, using two approaches (i.e. single group regression and multiple group regression model), and including covariates in both models.

Originality/value

– The authors demonstrate the process of estimating these models in Lavaan, using two approaches, a single group regression model and a multiple group model, and the authors demonstrate how to include covariates in these models.
Financial statement informativeness and intellectual capital disclosure
Authors: Maaloul Anis , Zéghal Daniel
Published: June 2015

Purpose

– The purpose of this paper is to analyse the relationship between financial statement informativeness (FSI) and intellectual capital disclosure (ICD).

Design/methodology/approach

– While FSI was measured as the explanatory power of financial information in explaining market value, ICD was collected through content analysis of annual reports. A sample of 126 US companies, divided into two groups – high-tech and low-tech companies – were used in this study. Empirical analysis was carried out using the Poisson regression method.

Findings

– The results show a negative (substitutive) relationship between FSI and ICD, especially in high-tech companies. This indicates that companies with low FSI disclose more information about their IC in annual reports.

Practical implications

– This study confirms the role of voluntary ICD as a solution towards mitigating the problem of the distortion of financial information due to the lack of accounting recognition of IC as an asset in the financial statements.

Originality/value

– This is the first empirical study to analyse the relationship between FSI and ICD. Therefore, it serves as feedback to the regulators and standard-setters that recently published recommendations on voluntarily disclosing IC.
Subjective probability and financial valuation: contrasting paradigms
Authors: Choudhury Masudul
Published: June 2015

Purpose

– The purpose of this paper is to theorize the existing idea of subjective probability a la Keynes’s Treatise on Probability Theory. Then to show that, under the especial kind of financial valuation model in the absence of interest rate and speculation, subjective probability is not of a major concern in Islamic financial theory.

Design/methodology/approach

– The topic is of an epistemological nature premised on the Islamic unity of knowledge and the world-system with special attention given to the formulation of the financial model for evaluation under its unitary characteristic at each time period of financial evaluation. The approach, while being epistemological, is also mathematical in the financial valuation field.

Findings

– Mathematical calculation of approximate solution using Newton-Raphson method applied to Islamic financial valuation model with yields, evolutionary learning and of the nature of unitary discursive experience at every stage of valuation taken continuously establishes the innovative method approximating subjective probability of events to limiting negligible field.

Practical implications

– The nature and importance of Islamic valuation models brings about the implication of diversification of risk and production diversification that altogether underlie the limiting phenomenon of subjective probability in a narrow closure.

Social implications

– The epistemological implication of unity of knowledge and unity of the specific events during the valuation experience causes the socio-economic system to gain increasing levels of stability and certainty while subjective probability narrows down in its small closure.

Originality/value

– This paper is boldly original in the light of its methodology that addresses the much pursued topic of subjective probability in the Islamic heterodox economic and financial field.
Comparing US-GAAP and Iran-GAAP operating cash flows to predict future cash flows
Authors: Janjani Reza
Published: June 2015

Purpose

– The main objective of this paper is to compare the ability of US-generally accepted accounting principles (GAAP) operating cash flows versus Iran-GAAP operating cash flows in predicting future cash flows.

Design/methodology/approach

– The sample comprises 240 firms (1,200 firm-years) during the period from 2004 to 2008 for which operating cash flows and other variables are available. Cross-sectional and panel data regression models are used in testing the hypotheses.

Findings

– This study finds that operating cash flows based on Iran-GAAP are no more effective in predicting future cash flows than those based on USA-GAAP, and the predictive ability of the model is improved by adding the earnings accrual components to the operating cash flows.

Originality/value

– The study suggests that the Iranian accounting standard setting committee recommends that the statement of cash flows be prepared based on the three-category model instead of the five-category model in an attempt to converge with the International Financial Reporting Standards. Consistent with Financial Accounting Standards Board and financial analyst recommendations, the results reveal that earnings are a better predictor than cash flows from operations.
Know the Lingo: how ILEAD Ohio influenced library collaboration and discovery for patrons
Authors: McIntosh Jessica Crossfield , Krumsee Kirstin , Zaveloff Julie E. , Zoladz Derek C.
Published: June 2015

Purpose

– The purpose of this paper is to share the authors’ collective experiences of ILEAD, explore the mobile app (Know the Lingo) development process and inspire further use of the open access code. Libraries have changed over time, providing more and more access to information. Despite the goal of the library to serve as a provider of information resources, the authors’ classification systems, vocabulary and jargon can often alienate the majority of the users. The authors’ team, brought together by ILEAD Ohio, worked to determine a community need among the authors’ institutions, which led to the creation of Know the Lingo, a mobile application (app) that aids patrons with discovery.

Design/methodology/approach

– This paper will define and describe the application steps for ILEAD, the authors’ collaboration efforts and the finalization of the authors’ project.

Findings

– Throughout the process of ILEAD, the authors’ team discovered new ways to engage the communities, collaborate effectively and produce an innovative technological project.

Originality/value

– ILEAD is a new grant program that is operating through various states in the Midest. It is our hope that the program continues to grow, and this paper strives to support that mission. Leadership and community are strongly held values in the information science discipline, and ILEAD strives to provide that support to librarians across the country.
On eBooks in academic libraries: an article based on a presentation at the Library 2.014 Conference
Authors: Frederick Donna Ellen
Published: June 2015

Purpose

– The purpose of this paper is to demonstrate and discuss some of the commonly held misconceptions about using and managing eBooks in academic research libraries and to outline what skills, abilities and knowledge are required of librarians and other library staff who work with eBooks. eBooks are an important presence in the vast majority of academic libraries. It is reasonable to expect that this presence will increase in the years to come. The value of eBooks to many students, faculty and researchers is undeniable and their availability has created new learning and teaching opportunities which were not possible with print-only library collection.

Design/methodology/approach

– eBooks bring multiple benefits to the academic environment.

Findings

– eBooks provide portable information resources for students and researchers doing fieldwork. eBooks have the potential for relieving pressure on space in some libraries. Some eBook platforms offer students new and enhanced ways for interacting with library materials, including accessibility features.

Originality/value

– The addition of eBooks to academic library collections addresses a growing preference among some patrons for information in electronic format.
Through the looking glass: thinking through the internet of things
Authors: Fernandez Peter
Published: June 2015

Purpose

– This column aims to explore how the concept of the “Internet of Things” technology will impact everyday life, and examine its implications for libraries. The Internet serves as the foundation for a staggering array of connections between humans and computers all over the world. As a conceptual model, the “Internet of Things” (IOT) begs the question, what if the Internet expanded beyond humans and computers to include the other everyday objects that surround us?

Design/methodology/approach

– This column will explore how this technology might impact everyday life, and examine this technology’s implications for libraries.

Findings

– Companies of all kinds, including Intel, Microsoft, AT
&
T and DHL are all investing in the IOT, citing a variety of reports that estimate tremendous future growth. For example, a recent report by Business Insider predicts that by 2019, the IOT will be the largest device market in the world (overshadowing desktop computers and mobile devices combined) and create $1.7 trillion in new value, affecting business, homes, transportation, health care and government operations .

Originality/value

– Almost regardless of the success or failure of any given product, the concept of the IOT is a model that is affecting investors and businesses of all types, and in turn affecting technologies that are being developed today. By better understanding the IOT, librarians can therefore be better positioned to respond to developments as they emerge.
Bom m 9 from Bombyx mori is a novel protein related to asthma
Authors: Zuo Jianhong , Lei Mingsheng , Yang Rui , Liu Zhigang
Published: June 2015

The silkworm (Bombyx mori) can cause severe IgE‐mediated allergic disease, however, the mechanism remains unclear. The aim of this study was to investigate the immunologic mechanism by which silkworms induce allergy. Whole silkworm pupa proteins were separated by SDS‐PAGE and 2‐D PAGE. Then, IgE‐binding proteins were detected by immunoblotting with sera of patients having an allergy to Bombyx mori. After tryptic digestion, the peptides of IgE‐binding proteins were analyzed by matrix‐assisted laser desorption ionization tandem time‐of‐flight mass spectrometry or tandem mass spectrometry. Database searches were used to identify allergens in silkworm pupa, after which Bom m 9 was to construct an asthma model. Thus, in the current study, a mouse asthma model was constructed with Bom m 9.
The Impact of Transformational Leadership on Organizational Citizenship Behaviours: The Contingent Role of Public Service Motivation
Authors: Bottomley Paul , Mostafa Ahmed Mohammed Sayed , Gould‐Williams Julian Seymour , León‐Cázares Filadelfo
Published: June 2015

In this paper we examine whether the relationship between transformational leadership and organizational citizenship behaviours (OCBs) is contingent on public service motivation (PSM). We propose that PSM may reduce the motivational influences of transformational leaders’ behaviours on followers’ OCBs in public sector organizations. Using a sample of Mexican employees we tested this proposition with structural equation modelling. Our results show that the motivational effects of transformational leadership were less for public sector followers higher in PSM than for those lower in PSM. A follow‐up study in private sector organizations did not reveal a similar interaction effect. These findings appear consistent with previous research demonstrating that PSM is more aligned to the goals and values of public rather than private sector organizations. Nevertheless, the direct effects of PSM on OCBs remained in the private sector.
Reflexive Conversations: Constructing Hermeneutic Designs for Qualitative Management Research
Authors: Robinson Sarah , Kerr Ron
Published: June 2015

Responding to calls to widen the range of qualitative approaches within management research, this paper addresses perceived difficulties in applying hermeneutic approaches to interview‐based research and discusses how researchers can develop appropriate research designs. It reviews how tools from the hermeneutic tradition have been used, demonstrating how a sub‐branch, critical hermeneutics, is particularly suited to the complexities of management research, offering a flexible means of exploring complex research relationships between ‘texts’, contexts and the researcher. The paper details the inception and implementation of a hermeneutic research project and demonstrates the application of a four‐stage hermeneutic analytical framework for use with interview transcripts. In showing how interviews are co‐created through a hermeneutic process between the research participants and the researcher, the paper suggests ways of acknowledging the implications of this relationship and thus of increasing researcher reflexivity within the research process. The benefits and limitations of implementing such hermeneutic research designs are then discussed.
Clinical Validation of the Nursing Diagnosis Spiritual Distress in Cancer Patients Undergoing Chemotherapy
Authors: Caldeira Sílvia , Timmins Fiona , de Carvalho Emília Campos , Vieira Margarida
Published: June 2015

Objective

Validate the nursing diagnosis spiritual distress in cancer patients.

Methods

Cross‐sectional approach using Richard Fehring's Clinical Diagnostic Validity Model.

Findings

The prevalence of diagnosis was 40.8% in a sample of 170 patients. A total of 16 defining characteristics were validated. Expresses suffering had the highest sensitivity value and lack of meaning in life had the highest specificity value.

Conclusions

The diagnosis was validated. Cancer patients in spiritual distress are in a state of suffering related to lack of meaning in life.

Implications for Practice

Sensitive diagnosis tools and language are required for nurses to make accurate judgments in situations of spiritual distress. Validation in different contexts would increase the clinical evidence of this diagnosis.
THE PROBLEM WITH SHARING
Authors: Coomber Steve
Published: June 2015

Why workplace collaboration may be overhyped
ACCOUNTING FOR HIDDEN COSTS
Authors: Pitt‐Watson David
Published: June 2015

David Pitt‐Watson, from London Business School, on becoming more transparent
GETTING TO THE CORE
Authors: Ioannou Ioannis
Published: June 2015

Environmental, social and governance issues are moving out of the compliance room and into the heart of the investment process for private equity firms. Ioannis Ioannou reports
THE PURSUIT OF HAPPINESS
Authors: Crainer Stuart
Published: June 2015

Happiness is increasingly on the agenda for individuals, organisations and even governments. Jessica Pryce‐Jones tells Stuart Crainer why
MY DAY
Authors: Uckele Greg
Published: June 2015

Greg Uckele, Engagement Manager at Medallia, a Silicon Valley‐based tech company, opens his diary