bluuebunny/crossref_metadata_2025 huggingface dataset:
Unlocking the laboratory: autonomous wireless sensor authentication in practice
Authors: Huggard Meriel , Mc Goldrick Ciarán
Published: August 2013

Purpose

The purpose of this study is to evaluate a practical laboratory task where final year undergraduate students design, implement and validate an inferred security wireless sensor access system.

Design/methodology/approach

The quality of the learning and technical environment was evaluated from a number of perspectives using a mixed methods approach where both quantitative and qualitative data was collected and analysed. Two‐tailed paired t‐tests were used to analyse data on student performance, while a targeted survey was used to assess the achievement of the learning outcomes. The students’ experience of working with the Sun Microsystems SunSPOTs was evaluated and the evolution of their perception of both ubiquity and security from inception to completion of the activity was explored.

Findings

The results of this study indicate that the students’ level of engagement with the assigned laboratory task was higher than with the two other forms of continuous assessment used on the module. Quantitative feedback gathered indicated that the learning outcomes were achieved, while the qualitative data indicated a high level of student satisfaction with the laboratory assignment.

Originality/value

A novel wireless sensor network laboratory that encourages students to engage with the concepts of ubiquity and security is presented and evaluated.
On computational algorithms of grey numbers based on information background
Authors: Xie Nai‐ming
Published: August 2013

Purpose

The purpose of this paper is to redefine the concept of grey number with information background and to propose novel grey number algorithms.

Design/methodology/approach

As the basic element of a grey system, grey number is defined as a number of which the true value is unknown because of the limited information while the boundary or possible value set can be known. Grey number algorithms are key points for constructing grey system models and helping to calculate model results. The concept of grey number is redefined with information background in this paper. Novel grey number algorithms are defined considering all the different forms of grey number information background. Several illustrative examples are applied to state the process of the proposed algorithms.

Findings

The results show that the novel grey number algorithms can do the operations well no matter what the grey number's type. It is useful to create effective grey system models and to do system analysis, forecasting, decision making and control in grey systems.

Practical implications

The method exposed in the paper can be used to calculate different grey numbers and used in constructing new grey models.

Originality/value

The paper succeeds in defining new grey number algorithm. The concept and its remarks of grey number are discussed. The novel algorithm can be used in creating new grey models and solve the modelling parameters in of grey systems theory undoubtedly.
Work‐life balance in times of economic crisis and austerity
Authors: Gregory Abigail , Milner Susan , Windebank Jan
Published: August 2013

Purpose

The purpose of this editorial is to provide an overview of the wider debates concerning the evolution of work‐life balance practice and policy since the onset of the “Great Recession” of 2008 and to draw out some comparisons of the issues raised by the papers in the special issue by focusing particularly on the example of the UK.

Design/methodology/approach

The editorial analyses how the direction and pace of changes in work‐life balance practice and policy varies between different national contexts and welfare regimes and also asks whether, within the same national context, the changes taking place are always consistent.

Findings

The special issue draws together an international overview of work‐life balance measures which focuses particularly on measures for fathers, an EU‐wide analysis of the use of flexible employment and its relationship with work‐family conflict and a number of specific country case studies from Southern Europe where recession has been particularly severe (Spain and Italy) and the Southern hemisphere (Australia) where the recession has been less deep. It finds that economic crisis and austerity have resulted in a variety of labour market changes and policy responses in different national settings, some but not all of which map onto existing welfare regime typologies. The articles raise a wider set of questions about what type of policy best promotes employees' work‐life balance. The editorial argues in favour of legislative support for work‐life balance to help address structural inequalities.

Originality/value

This editorial and special issue is one of the first to review the small but growing literature on the effect of recession on individuals' experience of work‐life balance, organisations' approach to work‐life balance and reconciliation policy since 2008.
Work‐family and work‐life pressures in Australia: advancing gender equality in “good times”?
Authors: Pocock Barbara , Charlesworth Sara , Chapman Janine
Published: August 2013

Purpose

This paper aims to explore recent changes in Australia's work‐family policies and programs and their implications for gender (in)equality.

Design/methodology/approach

The authors critically assess a suite of new work/family‐related policies, including the introduction of a government‐funded national paid parental leave scheme, a limited right to request flexible working conditions, and the extension of state and federal anti‐discrimination legal protections for workers with family responsibilities.

Findings

The analysis suggests a lack of coherence and integration between various work/family related policies and the need for a wider range of reforms, particularly in relation to domestic work and care. It is found that the gendered use of flexibility rights, like the new right to request, do not necessarily improve gender equality and may work to entrench it in the face of strong gendered workplace and societal norms and practices around work and care. As a consequence women workers and mothers – who have been constructed as the work/family problem to be “fixed” – are left even more rushed and pressed for time.

Originality/value

This empirically‐informed analysis shows the power of the broader gender political and normative context and the limits of modest and piecemeal policy reform in relation to work‐family issues – even where economic conditions remain relatively positive. The paper concludes that without robust, multi‐faceted and integrated policy reform around work and family, in which gender equality outcomes are a central objective, policy reforms will fail to achieve a more equal sharing of paid and caring work between men and women, and greater equality between women and men more generally.
How system quality and incentive affect knowledge sharing
Authors: Ho Li‐An , Kuo Tsung‐Hsien
Published: August 2013

Purpose

Virtual communities of practice (VCoP) are seen as effective means to facilitate knowledge building among professionals. The purpose of this paper is to investigate the relationships between system quality, attitude toward incentives and knowledge sharing in a VCoP. Additionally, individual and collective effect of system quality and attitude toward incentives on knowledge sharing are also examined.

Design/methodology/approach

This is an empirical study that targets a major community of practice in human resource management (n=366), utilizing a survey questionnaire distributed on the internet as the data collection instrument to test the relationship among the three dimensions.

Findings

The results indicated that: system quality and attitude toward incentives individually have demonstrated a significant effect on knowledge sharing behavior in a VCoP. Collectively, only factors within the attitude toward incentive dimension have demonstrated significant influences on the community participants' knowledge sharing behavior.

Practical implications

This study provides managers of VCoP with valuable information which aids in improving community members' knowledge sharing. That is, a successful VCoP is an online environment which provides a variety of social exchange opportunities for the members to interact, as well as challenging topics or tasks enabling the members to practice or gain professional knowledge and skills.

Social implications

Regardless of the fact that knowledge sharing processes are becoming increasingly complex and diverse, providing various kinds of incentive is still crucial in eliciting people's engagement in knowledge sharing. Only reinforcing social exchanges and providing opportunities of self‐growth will enhance knowledge sharing behavior.

Originality/value

Knowledge sharing is a complex process. Literature indicated that some factors, such as motivation, attitudes, and individual preferences, are considered double‐edged factors to knowledge sharing among individuals. The present study adds value by examining the individual and collective effects of these factors (i.e. the members' perceived VCoP system quality and attitude toward incentives) on knowledge sharing.
Technology adoption in small and medium‐sized logistics providers
Authors: Evangelista Pietro , McKinnon Alan , Sweeney Edward
Published: August 2013

Purpose

The main aim of the research is to shed light on the role of information and communication technology (ICT) in the logistics innovation process of small and medium‐sized third party logistics providers (3PLs).

Design/methodology/approach

A triangulated research strategy was designed using a combination of quantitative and qualitative methods. The former involved the use of a questionnaire survey of small and medium‐sized Italian 3PLs with 153 usable responses received. The latter comprised a series of focus groups and the use of seven case studies.

Findings

There is a relatively low level of ICT expenditure with few companies adopting formal technology investment strategies. The findings highlight the strategic importance of supply chain integration for 3PLs with companies that have embarked on an expansion of their service portfolios showing a higher level of both ICT usage and information integration. Lack of technology skills in the workforce is a major constraint on ICT adoption. Given the proliferation of logistics‐related ICT tools and applications in recent years it has been difficult for small and medium‐sized 3PLs to select appropriate applications.

Research limitations/implications

The paper provides practical guidelines to researchers in the effective use of mixed‐methods research based on the concept of methodological triangulation. In particular, it shows how questionnaire surveys, focus groups and case study analysis can be used in combination to provide insights into multi‐faceted supply chain phenomena. It also identifies several potentially fruitful avenues for future research in this specific field.

Practical implications

The paper's findings provide useful guidance for practitioners on the effective adoption of ICT as part of the logistics innovation process. The findings also provide support for ICT vendors in the design of ICT solutions that are aligned to the needs of small 3PLs.

Originality/value

There is currently a paucity of research into the drivers and inhibitors of ICT in the innovation processes of small and medium‐sized 3PLs. This paper fills this gap by exploring the issue using a range of complementary research approaches.
Universal structure modeling approach to customer satisfaction index
Authors: Turkyilmaz Ali , Oztekin Asil , Zaim Selim , Fahrettin Demirel Omer
Published: August 2013

Purpose

Previous researches have proven that customer satisfaction and loyalty are affected by complicated relationships and are challenging to European customer satisfaction index (ECSI) model. Existing approaches mostly limit their hypotheses to linear relationships, which hinder much information that would lead to better modeling and understanding the relationship between customer satisfaction and loyalty. The purpose of this paper is to reveal potential nonlinear and interaction effects that might be embedded in antecedents of ECSI by exemplifying it in Turkish telecommunications sector.

Design/methodology/approach

This papar has justified the validity and reliability of the ECSI model implementation in Turk Telekom Company. The path models are tested via conventional structural equation modeling (SEM) and using a novel method, i.e. universal structure modeling with Bayesian neural networks.

Findings

The findings of this study reveal that quality has the most important impact on customer satisfaction. The next important construct was found to be the company image. The relationship between customer expectation and customer satisfaction was revealed to be insignificant. This study reveals the fact that while using the ECSI model more attention must be paid to the consideration of potential nonlinear relationships that might be available among model constructs.

Originality/value

This research presents uniqueness in that it reveals significant nonlinear relationships between the model constructs of the ECSI model. Previous studies have identified purely linear relationships, which may not hold true in reality. However, in this study it is revealed that improving one determinant of customer satisfaction may not be as worthy as it is assumed to be in theory, which refers to a nonlinear relationship.
A cross‐national and cross‐generational study of consumer acculturation to advertising appeals
Authors: Jimenez Fernando R. , Hadjimarcou John , Barua Maria E. , Michie Donald A.
Published: August 2013

Purpose

Previous research on global marketing has typically focussed on marketing strategies across national markets. Yet, the cross‐national mobility of individuals has increased heterogeneity within country markets. The purpose of this study is to examine how immigrant consumers perceive advertising appeals in the context of the consumer acculturation process. Specifically, our study focusses on the reactions of Mexican, American, and Mexican‐American consumers to puffery‐laden advertisements.

Design/methodology/approach

Using two‐factor theory as our theoretical prism, the study offers salient hypotheses regarding consumer perceptions of puffery‐laden advertising appeals, which are then tested in a cross‐national experiment in the USA and Mexico.

Findings

The results show that Mexican consumers are more susceptible to puffery‐laden claims than Americans. In contrast, American consumers are more susceptible to advertising that does not contain puffery‐laden claims than their Mexican counterparts. Interestingly, the findings also reveal that Mexican immigrants are highly susceptible to both, puffery‐laden and no puffery appeals. The mixed results show that recent Mexican immigrants struggle as they transition to the dominant American consumer culture. First and second generations of Mexican‐Americans, however, react to puffery‐laden advertisements just as typical American consumers.

Practical implications

The paper discusses relevant implications not only for the study of puffery and acculturation of immigrant minority groups, but also for companies engaged in global advertising campaigns in countries with diverse immigrant communities.

Originality/value

The paper offers a worthwhile and unique examination of consumer acculturation in an international cross‐cultural setting and puts forward interesting insights regarding the application of international advertising strategies.
Critical issues in the Hofstede and GLOBE national culture models
Authors: Venaik Sunil , Brewer Paul
Published: August 2013

Purpose

The purpose of this paper is to clarify critical issues underlying the national culture dimensions of Hofstede and GLOBE, demonstrating their irrelevance to international marketing decision‐making.

Design/methodology/approach

In‐depth discussion of the theoretical and empirical logic underlying the national culture dimension scales and scores.

Findings

Hofstede and GLOBE national culture scores are averages of items that are unrelated and which do not form a valid and reliable scale for the culture dimensions at the level of individuals or organizations. Hence these scores cannot be used to characterize individuals or sub‐groups within countries. The national culture dimension scores are therefore of doubtful use for marketing management that is concerned with individual‐and segment‐level consumer behavior.

Research limitations/implications

Researchers should be cautious in using the Hofstede and GLOBE national culture dimension scores for analysis at the level of individuals and organizations.

Practical implications

Hofstede and GLOBE dimension scores should not be used to infer individual/managerial and group/organizational level behavior and preferences.

Originality/value

The paper follows a recent paper in IMR which was the first to discuss the common misunderstanding of the Hofstede and GLOBE national culture scales and scores, and their misapplication at the level of individuals and organizations by scholars and practitioners. Here we further expand and clarify the issues.
Strong hysteresis in Brazilian imports: a panel cointegration approach
Authors: de Prince Diogo , Kannebley Junior Sérgio
Published: August 2013

Purpose

The purpose of this paper is to investigate the hysteresis hypothesis for the price and quantity of Brazilian imports in recent years.

Design/methodology/approach

The empirical measure of strong macro hysteresis, as developed by Piscitelli et al., was incorporated into import demand and pass‐through panel cointegration equations.

Findings

The results show that the number of sectors that do not reject hysteresis is larger for the import price than for the demand for imported goods. The evidence supports Dixit's idea that the presence of hysteresis should diminish the degree of pass‐through. Correcting for hysteresis makes quantity and price of imports more sensitive to exchange rate variations.

Originality/value

This paper contributes to the literature by introducing Piscitelli et al.'s measure to test the hysteresis hypothesis in import prices and quantity.
An evaluation of Malaysian capital controls
Authors: Amin Fouzia , Annamalah Sanmugam
Published: August 2013

Purpose

This research has been carried out to look into the long run impact of the controls on capital inflows imposed during the years 1998‐2001 in Malaysia. The paper intends to capture the long‐term impact of capital controls in changing the composition of capital flows into Malaysia and to examine whether the controls have been able to divert the short‐term capital inflows to longer‐term investments.

Design/methodology/approach

The autoregressive first differenced ordinary least square models have been used to examine whether the controls have been able to divert the short‐term capital inflows to longer‐term investments.

Findings

The capital controls have been successful in the short run in switching some of the short‐term capital inflows into longer‐term portfolio investments, without jeopardizing the Malaysian investment environment in the longer‐term. Such controls did not have an impact on the decisions of foreign investors in the long run even if the rating agencies downgraded the Malaysian investments immediately after the controls were imposed. This paper suggests that capital flows into Malaysia were more a result of interest rate differentials between the domestic and the US interest rates and hardly depended on the Malaysian risk adjusted returns.

Research limitations/implications

One of the limitations of this research is the ephemeral nature of the econometric analysis. All the variables, except government spending, are first differenced, in order to overcome the problem of spurious regression. However, while taking the first difference, there is a possibility of losing valuable long‐term relationship between the capital flows and the explanatory variables. Further, the analysis was carried out without much reference to the derivative market, which might have disguised some of the capital flows.

Social implications

Capital controls are adopted to prevent the volatility in domestic markets caused due to capital flight. The capital flight has huge macroeconomic implications on a society, including unemployment, interest rate volatility and subsequent economic slowdown and recession. If adopted with an intention to provide a temporary breathing space, it might help the countries manage their domestic imbalances.

Originality/value

This paper provides a fresh look at the implications of capital controls with longer‐term data that also include the period after the controls were withdrawn. The study is expected to be independent of market distortions, which might arise with narrow time frames that cover periods during and/or immediately after the crisis.
Toward integrated services for dementia: a formal carer perspective
Authors: Woolrych Ryan , Sixsmith Judith
Published: August 2013

Purpose

Policy has identified the need for integrated dementia services for older people. However, the role of the formal carer within an integrated framework of service delivery has not been well articulated in practice. The aim of this paper is to understand the experiences of formal carers working with the context of an integrated dementia service by exploring findings from a research‐based evaluation.

Design/methodology/approach

The evaluation captured the experiences of formal carers working within the service via observations, semi‐structured interviews and focus groups.

Findings

Working with an integrated service brings about individual, social and organisational challenges to the role of the formal carer, in terms of: delivering flexibility and responsiveness, providing continuity of care, ensuring cross‐organisational working and acquiring skills, knowledge and expertise.

Originality/value

To facilitate the successful delivery of integrated care, the emerging role of the formal carer needs to be more clearly articulated and supported within a service context.
A justice system failing the autistic community
Authors: Archer Nigel , Hurley Elisabeth Ann
Published: August 2013

Purpose

The purpose of this paper is to offer a personal perspective and highlight perceived shortcomings in the criminal justice system (CJS) when people with autism come into contact with it; and provide ideas for improvement.

Design/methodology/approach

The first author's work as the Criminal Justice Sector Development Coordinator at Autism West Midlands has given him first‐hand experience in all aspects of the CJS as it relates to autism. The paper highlights the reasons why raising autism awareness is crucial in the CJS and provides a current overview of the present position.

Findings

There is a need for increased awareness of autism in the CJS. Too often people with autism enter the system because of misunderstandings about their condition. Although a few police forces have undertaken autism awareness training, there is a need for further training for the remainder and for the other organisations that make up the wider CJS. Additionally, there are simple and cost‐effective changes or services that could be implemented now, both by the CJS and local authorities, to address the issues but which are not being implemented due to a lack of clear policy and direction from government.

Originality/value

This paper gives a unique perspective on the needs of people with autism when they encounter the CJS. It highlights the lack of information on how many people with autism encounter the CJS. Furthermore, it explains the impact that lack of autism awareness in the CJS can have on a person with autism.
Characteristics of male autistic spectrum patients in low security: are they different from non‐autistic low secure patients?
Authors: Haw Camilla , Radley Jane , Cooke Louise
Published: August 2013

Purpose

The purpose of this paper is to describe the characteristics of adult male autistic spectrum disorder (ASD) patients admitted to low secure services and to compare them with non‐ASD patients.

Design/methodology/approach

Case‐control study of admissions to two ASD units and one non‐ASD unit at a tertiary referral centre. Subjects were compared on demographic, personal, clinical and offending behaviour variables.

Findings

In total, 51 ASD and 43 controls were studied. Median age at diagnosis of ASD was 21 years (range 6‐56). The ASD group were younger (median age 27 vs 33 years) and more likely to be single than controls. Their age at first contact with psychiatric services was lower and proportionally more were admitted from prison and courts. Almost three‐quarters had psychiatric comorbidity, most commonly schizophrenia, but unlike controls, personality disorder and drug and alcohol disorders were uncommon. Lifetime sexually inappropriate behaviour and physical violence were less common, as was non‐compliance with medication. However, 78 per cent had a lifetime history of physical violence and a third had a conviction for GBH or homicide. Offending behaviour was sometimes atypical in nature and some had convictions for unusual offences such as harassment and stalking.

Research limitations/implications

The age difference between cases and controls is likely to have confounded the results. Findings cannot be generalised to the NHS.

Originality/value

This group of ASD patients in low security differed in several important respects from their non‐ASD counterparts, which highlights their differing treatment needs, strengths and weaknesses.
Adults with autism spectrum disorder and learning disability presenting with challenging behaviour: how tolerant should we be?
Authors: Raggi Cristian , Xenitidis Kiriakos , Moisan Maria , Deeley Quinton , Robertson Dene
Published: August 2013

Purpose

Reporting to the police incidents of challenging behaviour displayed by inpatients with autism spectrum disorders (ASD) and learning disability (LD) represents an important but often controversial issue. The purpose of this paper is to contribute to this topic through a brief literature review and the presentation of a clinical case.

Design/methodology/approach

Case study and literature review.

Findings

The action of reporting to the police can be a useful tool within the therapeutic input provided to patients with ASD and LD who present with challenging behaviour. This can enable staff to feel legally supported, and can promote patients’ learning of social rules, in respect of their rights and duties. The clinical case highlighted that reporting to the police can be effective when it is part of a comprehensive, multi‐professional therapeutic process. This should aim at directing patients towards rehabilitation rather than incarceration. This should also entail the identification of clear pathways and ongoing involvement of patients and families.

Originality/value

Despite the relevance for clinical practice of the above debate, little has been published on this topic. This paper contributes to this discussion through the presentation of a clinical case and by describing how this issue was addressed within a secure inpatient setting.
Autism spectrum conditions and offending: an introduction to the special edition
Authors: Chaplin Eddie , McCarthy Jane , Underwood Lisa
Published: August 2013

Purpose

The purpose of this paper is to offer an overview of the issues from studies that have tried to estimate rates of offending.

Design/methodology/approach

Brief review.

Findings

There is currently no consensus on the prevalence of people with autism spectrum conditions who offend, due to the limited evidence base. It is also difficult to generalise findings across the criminal justice system and secure services.

Originality/value

This paper brings together a summary of key studies that have estimated the numbers of offenders with autism spectrum conditions over the last 30 years.
The impact of web site quality on flow‐related online shopping behaviors in C2C e‐marketplaces
Authors: Fan Qingji , Yul Lee Jeoung , In Kim Joong
Published: August 2013

Purpose

Through a literature review, we found four potential research topics that are rarely studied in the extant literature, i.e. the missing link between web site quality and flow, an integrative relationships between web site quality, flow, customer satisfaction, and relationship intention even though part of the integrative relationships have been investigated in the previous studies, those flow‐related consumer behaviors in C2C e‐marketplaces, and cross‐national studies on the flow‐related consumer behaviors in the East‐Asian domain. Thus, we attempted to explore the relationships between web site quality, flow, customer satisfaction, and relationship intention in Chinese and Korean C2C e‐marketplaces as well as their cross‐national similarities and differences.

Design/methodology/approach

In all, 212 Chinese and 219 Korean online shoppers were surveyed to conduct the above research agenda by structural equation modeling.

Findings

Web site quality had some effect on flow and satisfaction in both countries, but different results between the countries were found for the dimensions of web site quality. Flow has a positive impact on satisfaction, but the effect in China was greater than that in Korea. Both flow and satisfaction had a positive effect on relationship intention in the two countries.

Originality/value

There has been little research that addressed the above four research topics respectively or in combination. This study investigates the integrative model between web site quality and flow‐related consumer behaviors in C2C e‐marketplaces. The paper provides empirical evidence of online consumer behaviors in China and Korea, which will help global e‐commerce managers/practitioners in their development of strategies and tactics for the East‐Asian markets.
Accounting regulation for charities: international responses to IFRS adoption
Authors: Irvine Helen , Ryan Christine
Published: August 2013

Purpose

The purpose of this paper is to examine charity regulatory systems, including accounting standard setting, across five jurisdictions in varying stages of adoption of International Financial Reporting Standards, and identifies the challenges of this process.

Design/methodology/approach

Using a regulatory space approach, this paper relies on publicly available archival evidence from charity regulators and accounting standard setters in five common‐law jurisdictions in advanced capitalist economies, all with vibrant charity sectors: the UK, the USA, Canada, Australia and New Zealand.

Findings

The study reveals the importance of co‐operative interdependence and dialogue between charity regulators and accounting standard setters, indicating that jurisdictions with such inter‐relationships will better manage the transition to IFRS. It also highlights the need for those jurisdictions with not‐for‐profit or charity‐specific accounting standards to re‐configure those provisions as IFRSs are adopted.

Research limitations/implications

The study is limited to five jurisdictions, concentrating specifically on key charity regulators and accounting standard setters. Future research could widen the scope to other jurisdictions, or track changes in the jurisdictions longitudinally.

Practical implications

This paper provides a timely international perspective of charity regulation and accounting developments for regulators, accounting standard setters and charities, specifically of regulatory responses to IFRS adoption.

Originality/value

The paper contributes fresh insights into the dynamics of charity accounting regulation in an international context by using regulatory space as an organising framework. While accounting regulation literature provides a rich interpretation of regulatory issues within the accounting arena, little attention has been paid to charity accounting regulation.
Book‐tax differences and earnings quality for the banking industry: evidence from Taiwan
Authors: Huang Der‐Fen , Wang Chao‐Lan
Published: August 2013

Purpose

The purpose of this paper is to investigate the relationship between book‐tax differences and earnings quality for commercial banks in Taiwan. The paper focuses on the banking industry because industry‐specific accrual models of accounting discretion in the loan loss provisions are available to develop powerful tests of earnings management related to book‐tax differences. In addition, the paper replicates the analysis of book‐tax differences that previous studies conducted on a heterogeneous sample of nonfinancial firms, to ascertain whether prior inferences also hold in the study's sample of banks in an emerging economy.

Design/methodology/approach

This paper estimates the magnitude of discretionary loan loss provisions as a proxy for earnings quality (positively correlated with earnings management; therefore, inversely correlated with earnings quality). Then, the study partitions the sample into three subsamples (large positive book‐tax differences, large negative book‐tax differences, and small book‐tax differences) to set the regression models.

Findings

This paper finds that bank‐years with large positive or negative temporary book‐tax differences have discretionary loan loss provisions that are greater than bank‐years with small temporary book‐tax differences. The paper also finds that bank‐years with large temporary book‐tax differences have one‐year‐ahead persistence of current earnings and accruals that are less than those with small temporary book‐tax differences. Additionally, the study does not find a significant relation between permanent book‐tax differences and earnings quality. Overall, the evidence is consistent with the supposition that large temporary book‐tax differences are associated with lower earnings quality.

Research limitations/implications

The study contributes to the literature on book‐tax differences and earnings quality in two ways. First, the paper provides evidence to ascertain prior inferences that the association between book‐tax differences and earnings quality also hold in the banking industry, it may generalize to the banking sector in other emerging countries. Second, the study utilizes a banking‐specific accrual model to construct more powerful tests of information in book‐tax differences for earnings quality. The study has an inherent limitation arising from small sample size of the banking industry in an emerging economy. Future tax accounting researchers should develop appropriate country‐specific measures of book‐tax differences.

Originality/value

The study focuses on the banking industry because industry‐specific accrual models of accounting discretion in the loan loss provisions are available to develop powerful tests of earnings management related to book‐tax differences. In addition, the study replicates the analysis of book‐tax differences that previous studies conducted on a heterogeneous sample of nonfinancial firms, to ascertain whether prior inferences also hold in the sample of banks in an emerging economy.
Value chain and innovation at the base of the pyramid
Authors: Esko Siim , Zeromskis Mindaugas , Hsuan Juliana
Published: August 2013

Purpose

This paper aims to investigate the factors a multinational corporation should adapt when doing business at the bottom of the pyramid (BoP) markets.

Design/methodology/approach

Based on a systematic literature review on BoP, value chain and innovation, an integrative framework is introduced for analysing business readiness in BoP: organisation, value chain and strategy. Four diverse cases were analysed: GE's reverse innovation project, GrameenPhone, Essilor, and P&G's PuR.

Findings

BoP project should be a top‐down supported separate entity with its own strategic processes and financial measurements. Working in the value chain requires diverse thinking in terms of interactivity, partners, setup, and governance. Involving customers and consumers in the innovation process is crucial. The venture also needs to make its offerings accessible, affordable, acceptable, available, and valuable to the customers. A step‐by‐step scale‐up must be followed.

Originality/value

The BoP framework can be used as a practical roadmap for companies to analyse the readiness of the business venture and strategy development.
Irish coffee? Well, something better …
Authors: Rao Pramila
Published: August 2013

Purpose

This paper aims to report on the IFSAM (International Federation of Scholarly Associations of Management) 2012 conference, held in Limerick, Ireland, on 26‐30 June 2012.

Design/methodology/approach

The paper summarizes the conference, including keynote presentations and conference sessions.

Findings

The author concludes that the conference was a very enriching and rewarding experience, and allowed participants and experts every opportunity to create an interpretive environment for learning.

Originality/value

This paper provides a detailed report and summary of the IFSAM (International Federation of Scholarly Associations of Management) 2012 conference.
Trade facilitation in South Asia
Authors: Otsuki Tsunehiro , Honda Keiichiro , Wilson John S.
Published: August 2013

Purpose

The purpose of this study is to discuss the progress and challenges of South Asia in trade liberalization and facilitation, and to quantitatively demonstrate the potential benefits of trade facilitation in South Asia.

Design/methodology/approach

The quantitative study simulates the trade gains to the region based on the gravity model estimation for 101 world countries.

Findings

The gains to the region are estimated to be $31 billion in 2007 and $26 billion in 2010 if South Asia and the “rest of the world” raised levels of trade facilitation halfway to the world average. Of those trade gains, about 80 per cent (in 2007) and 67 per cent (in 2010) of the total gains to South Asia will be generated from South Asia's own efforts.

Originality/value

Thus this study demonstrates the importance of trade facilitation as an instrument for expansion of trade both within South Asia and with the rest of the world, as well as policy recommendations regarding the priority area for reform.
Research on pre-processing of unbalance signal under the limited data acquisition time
Authors: Zhao Dingding , Cai Ping , Qi Wei
Published: August 2013

Purpose

– The purpose of this paper is to propose a method to remit or mitigate deterioration resulting from the influence of short data length to existing signal extracting methods.

Design/methodology/approach

– Careful design of the pre-filtering circuits to refrain most of the noise and disturbance and remove the influence of operation speed of the concerned balancing machine. Based on the analysis on the spectral feature of the unbalance vibration signal, a pre-filtering circuit is designed, then the signal extension method based on AR prediction model are discussed and used to prolong sampled signal.

Findings

– With the extension method, sampled signal can be extended to required length to enhance the performance of refraining nearby frequency disturbance. The results of simulation and field experiments demonstrate the feasibility of the presented extension method.

Practical implications

– Improved measurement efficiency of balancing machine and provided a method to trade off between measurement accuracy and measurement efficiency.

Originality/value

– The paper presents a way to improve extraction accuracy and frequency resolution with limited cycles of unbalance vibration signal.
A novel E-shaped coil for eddy current testing
Authors: Roy Deboshree , Kumar Kaushik Balbhadra , Chakraborty Rakesh
Published: August 2013

Purpose

– Eddy current testing (ECT) is widely used in the non-destructive evaluation of materials in different industries. In this paper, ECT has been used to detect the presence of cracks in boiler tubes. The most important feature in ECT is the way in which the eddy currents are induced and detected in the sample. The authors have tried to design a new sensor that is effective in detecting cracks in boiler tubes. The purpose of this paper is to study the response of this sensor to cracks of different depths and dimensions.

Design/methodology/approach

– The designed eddy current sensor is equipped with an exciting and a sensing coil. An alternating current is passed through the exciting coil thus producing eddy currents. The sensing coil scans the outer surface of the boiler tube and looks for abrupt changes in output signals resulting from sharp discontinuities in structure.

Findings

– The sensor designed can detect the position of the crack. The presence of crack is indicated by a reduction in the induced voltage in the sensing coil. The sensor is also used for characterisation of the cracks, and can distinguish between cracks of varying shape, size and depth. The sensitivity of the sensing coil to cracks is dependent on operating conditions, such as frequency and voltage of the excitation signal.

Practical implications

– The new sensor designed is used to detect defects in boiler tubes in power plants. However, the operating conditions, such as excitation frequency and amplitude will vary with composition of the boiler tubes.

Originality/value

– The new eddy current sensor designed for crack detection is an E-shaped core coil. The shape of the coil provides a high permeability path to the magnetic field lines, thus reducing the loss of the field produced. This helps in improving the sensitivity of the coil, and makes the detection system effective in detecting hairline cracks.
Real-time position control of intelligent pneumatic actuator (IPA) system using optical encoder and pressure sensor
Authors: ‘Athif Mohd Faudzi Ahmad , Osman Khairuddin , Fua'ad Rahmat Mohd , Suzumori Koichi , Din Mustafa Nu'man , Asyraf Azman Muhammad
Published: August 2013

Purpose

– Intelligent pneumatic actuator (IPA) is a new generation of actuator developed for Research and Development (R&D) purposes in the academic and industrial fields. The purpose of this paper is to show the application of optical encoder and pressure sensor in IPA, to develop a real-time model similar to the existing devices, and to assess the position control performance using a proportional-integrative (PI) controller and a bang-bang controller in real-time.

Design/methodology/approach

– A micro optical encoder chip is used to detect cylinder rod position by reading constructed laser stripes on a guide rod, whereas a pressure sensor is used to detect the chamber pressure reading. To control the cylinder movements by manipulating pulse-width modulation (PWM) cycles, two unit valves of two ports and two positions were used. A PI controller and a bang-bang controller are used with suitable gain value to drive the valve using PWM to achieve the target actuator position.

Findings

– The results show the experimental results of the closed-loop position tracking performance of the system using a data acquisition (DAQ) card over MATLAB software.

Originality/value

– This paper presents a real-time model used to replace the microcontroller-based system from previous IPA design. The paper proposes two control strategies, PI and bang-bang, to control position using encoder and pressure reading.
Assessment of sea‐level rise adaptation options
Authors: Sahin Oz , Mohamed Sherif , Warnken Jan , Rahman Anisur
Published: August 2013

Purpose

The Gold Coast is a low‐lying coastal Australian city and many residential areas are subject to 1:100 year flood events. Evidently, there is a need for the city to adapt to sea‐level rise (SLR) by developing more effective policies to reduce its destructive impacts. Thus, the purpose is to identify and evaluate preferred adaptation alternatives to reduce the vulnerability to SLR and storm surges.

Design/methodology/approach

In this research, we explore stakeholders’ opinions for adaptation alternatives to adapt to the impacts of SLR. As part of exploring alternatives to improve Gold Coast's resilience to climate change effects we are undertake a multi‐criteria analysis by using the analytical hierarchy process (AHP). The goal, criteria and adaptation alternatives were derived, and based upon, adaptation programmes, existing adaptation works by local governments and an extensive literature review. The final AHP structure was developed after further consultations with three local stakeholders (politicians, experts and residents).

Findings

The results show that across the three stakeholder groups, effectiveness and sustainability are the criteria of highest priority, respectively. When considering adaptation alternatives, the highest priority for politicians and residents is improving building design whilst for experts improving public awareness is of most importance.

Originality/value

We demonstrated that utilising the AHP method in the aforementioned context for the Gold Coast region could provide a straightforward approach to evaluate the adaptation alternatives from multi‐stakeholders’ perspectives. Advantages are its versatility in application to coastal processes and its inclusion of the multiple stakeholder in the decision‐making process.
Evaluation of climate change adaptation measures by Dutch housing associations
Authors: Roders Martin , Straub Ad , Visscher Henk
Published: August 2013

Purpose

Research into climate change adaptation measures has resulted in the identification of 155 such adaptation measures that contribute to making the built environment more climate resilient. These measures mainly focus on new construction. This paper assesses the feasibility of the measures for the existing social housing stock in the Netherlands.

Design/methodology/approach

Interviews were conducted with 12 property managers and policy staff members from Dutch housing associations. The interviewees judged 21 measures that were designed to adapt dwellings to heat‐related problems caused by climate change, and they also answered questions regarding their awareness of climate change and regarding the feasibility of the measures.

Findings

Low awareness of climate change adaptations, the financing of the measures and the technical complexity of adaptation measures are perceived barriers to implementation. Several possibilities to remove these barriers are discussed.

Research limitations/implications

The sample of 12 interviewees provides valuable insight into the opinions of a select group of policymakers from housing associations. The judgements were made based on the personal experiences and expectations of the interviewees.

Originality/value

This paper provides valuable insight into the opinions of policy makers and decision makers in Dutch housing associations on climate change adaptation measures in the existing building stock. These insights will be of use for policy making at the local and national levels directed towards creating a resilient building stock.