bluuebunny/crossref_metadata_2025 huggingface dataset:
Beyond hegemony and sisterhood: transnational Tianhou-Mazu cult in East Asia
Authors: Choi Chi-cheung
Published: September 2019

Purpose

Studies of Tianhou-Mazu cult have been focused on three themes: studies in Taiwan emphasize hegemonic order; studies in Hong Kong reveal a relationship of “sisterhood” alliances; and studies in Singapore highlight the important role of ethnic groups. The rebuilding of the goddess’s ancestral temple in early 1980s and her acquiring a world intangible cultural heritage status in the early twenty-first century facilitate the redefinition of overseas Chinese’s religious affiliation. The purpose of this paper is to discuss this global development of the cult from the 1980s and its ritual implication in overseas Chinese communities.

Design/methodology/approach

This paper, by comparing the Tianhou-Mazu cult in Taiwan, Hong Kong and Southeast Asian Chinese settlements, argues that from sisters to descended replicas, or from local alliances to global hegemony, the cult of Tianhou-Mazu since the 1980s has not only replaced local culture with an emphasis on “high culture,” but also represents a religious strategy regarding local people’s interpretation of correctness and authority.

Findings

This paper argues that despite the imposition of hegemonic power from various authorities, popular religion is a matter of choice. This reflects how local religious practice is construed according to the interpretation of global cultural languages by the elite Chinese; their decision of when and how to reconnect with the goddess’s ancestral temple or the “imperial state,” or to form alliances with other local communities; and the implementation of the local government’s cultural policy.

Originality/value

This paper is one of the few attempts comparing development of a folk cult in various communities.
Debt maturity structure, institutional ownership and accounting conservatism
Authors: Salehi Mahdi , Sehat Mohsen
Published: September 2019

Purpose

The purpose of this paper is to examine the impact of debt maturity structure and types of institutional ownership on accounting conservatism by using different financial variables and proxies.

Design/methodology/approach

Employing panel data analysis in the R programming language, the authors test their hypotheses on a sample of 143 (858 firm-year observations) companies listed on the Tehran Stock Exchange during 2011–2016.

Findings

Using Basu (1997) and Beaver and Ryan (2000) models as proxies for accounting conservatism, the findings suggest a non-significant relationship between accounting conservatism and debt maturity structure. Contrary to the primary expectation, the results indicate that short-maturity debts are also non-significantly and negatively associated with accounting conservatism in financially distressed firms. Finally, using both conservatism measures, the authors document that there is no significant relationship between both active and passive institutional ownership and accounting conservatism as well as debt maturity structure.

Originality/value

The current study is the first study conducted in a developing country like Iran, and the outcomes of the study may be helpful to other developing nations.
Board leadership structure and earnings quality
Authors: Egbunike Chinedu Francis , Odum Augustine N.
Published: September 2019

Purpose

One main concern and issue affecting earnings quality is the extent to which managers manipulate earnings to mislead stakeholders about the underlying economic performance of the company or to influence contractual outcomes that depend on reported accounting numbers. This study builds on prior research and examines empirically the relationship between board leadership structure and earnings quality of manufacturing firms in Nigeria. The purpose of this paper is to specifically focus on four board structure characteristics: board size, composition, proportion of non-executive directors and CEO duality.

Design/methodology/approach

Data used for this investigation were collected from secondary sources, i.e. annual reports and accounts. The study used the Pooled OLS regression model to examine the effect of the board structure on earnings management for a sample of 45 non-financial listed Nigerian companies (conglomerates, consumer goods and industrial goods firms) for the years 2011 to 2016.

Findings

Based on the analysis, board size and board composition were positive and significant. However, proportion of non-executive directors was negative and significant; while, CEO duality was positive and statistically significant. It was consequently recommended that audit firms should review their audit business model and become more circumspect of their client, e.g. provide fraud assessment and checks for earnings quality. Boards should not just reflect size but rather the skills and expertise of individuals appointed to the board. Furtherance to this, the effectiveness of boards can be improved by committees and sub-committees allocation of duties.

Originality/value

Few studies have addressed this area in the country.
Independence, professionalism, professional skepticism
Authors: Mardijuwono Agus Widodo , Subianto Charis
Published: September 2019

Purpose

The purpose of this paper is to obtain empirical evidence of the relationship of independence, professionalism and skepticism with the quality of audit produced.

Design/methodology/approach

This research was conducted with questionnaires distributed to all auditors working in KAP Surabaya and Sidoarjo. The population in this study was all auditors working in KAP 45 Surabaya and KAP 1 Sidoarjo. Hypothesis testing was performed by using the partial least square test with the help of SmartPLS software version 3.0.

Findings

The results from this study found that auditor independence is positively related to audit quality but is not significant. Variable auditor professionalism is positively related to audit quality and proved significant, while the skepticism variable of auditor professionalism is positively related to audit quality and is significant.

Originality/value

The results of this study indicate that auditor independence, professionalism and skepticism are positively related to audit quality.
Changes of PTKP, PPh, PPN and PPnBM: its linkages on DJP East Java II
Authors: Lasmana Mienati Somya , Rodhiyah Reni Eka Isyatir
Published: September 2019

Purpose

The purpose of this paper is to know the relevance between the changes in non-taxable income with the receipt of Income Tax Article 21, Income Tax Article 25/29, the receipt of value added tax and the receipt of luxury sales tax r (PPnBM).

Design/methodology/approach

Changes in non-taxable income have potentially reduced the receipt of Income Tax Article 21, Income Tax Article 25/29 of individual taxpayers, otherwise it increased value added tax and luxury sales tax receipts. This study used the descriptive qualitative approach, by conducting a simple case study based on actual data. Data analysis technique used is descriptive statistics and comparison analysis. Research conducted at the Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur II.

Findings

The results show that the changes of non-taxable income in 2013 and 2015 did not affect the receipt of Income Tax Article 21 but the growth is slowed, while the receipt of Income Tax Article 25/29 increased.

Originality/value

Value added tax and luxury sales tax receipts, increasing every year, slowed down in 2013, but increased higher in 2015.
The impact of framing and groupthink to the career selection decision of accounting major students
Authors: Sudaryati Erina , Kusuma Tri Angga
Published: September 2019

Purpose

The purpose of this paper is to show the impact of framing and groupthink both individually and simultaneously regarding the decision of career selection.

Design/methodology/approach

The samples of this study are determined by the purposive sampling method with accounting major students as the criteria. The number of observation is 178 accounting major students. Independent variables of the study are framing and groupthink, while the dependent variable is the career selection decision. Data used in this study are primary data that are obtained by questionnaire. The analysis techniques used are simple regression analysis, multiple linear regression and coefficient determination analysis.

Findings

The results of this study show that framing has a positive effect on the career selection decision and so does the groupthink.

Originality/value

Both framing and groupthink simultaneously have a positive effect on the career selection decision. The value of coefficient determination (R2) is 21.3 percent, and the rest of 78.7 percent is explained by non-researched variable.
Impact of external and internal factors on management accounting practices: a study of Pakistan
Authors: Shahzadi Sidra , Khan Rizwan , Toor Maryam , Haq Ayaz ul
Published: September 2019

Purpose

The accounting system plays an important role in the company’s organizational structure. The purpose of this paper is to demonstrate that the integration of management accounting practices is subject to coordination between external and internal factors and accounting management practices.

Design/methodology/approach

Therefore, the authors move to the contingency model to determine the most significant external “unexpected factors” that explain the introduction of management practices for the management of the various stages of development. The exploratory study examines a sample of Pakistani companies from various sectors.

Findings

This study reveals that the main factors of uncertainty that affect the organizational structure, environmental uncertainty, advanced production technology, just-in-time method strategy, integrated management of quality and structure findings reveal that MAP affected all process and changes all system in simple to complex system in Pakistani’s industries.

Practical implications

This study is to acquisition the impact of external factors on management accounting practices, to find the impact of internal factors on management accounting practices, to establish the management accounting practices undertaken by the companies in Pakistan.

Originality/value

The study contributes to the literature by enhancing our understanding for the impact of external and internal factors on management accounting practices in Pakistan.
Do diligent independent directors restrain earnings management practices? Indian lessons for the global world
Authors: Kapoor Nimisha , Goel Sandeep
Published: September 2019

Purpose

The purpose of this paper is to explore the role of independent directors’ diligence in restraining earnings management practices in the Indian context.

Design/methodology/approach

It employs a panel data analysis to test the association of earnings management with the diligence of independent directors.

Findings

The results suggest that the diligence of independent directors has a significant impact on earnings management. The findings support the agency theory and provide evidence of the role played by the board processes in restricting earnings management.

Originality/value

This study is important for the regulators as it highlights the significance of independent directors’ diligence in producing higher quality financial statements, thereby creating the real economic value of companies. This is the first article that explores the impact of independent directors’ diligence on earnings management practices particularly in the context of an emerging economy, like India in the light of new Companies Act 2013 and revised Clause 49 of the Listing Agreement, 2014 by Securities and Exchange Board of India.
Integrated Reporting: Are Indonesian Companies Ready to Do It?
Authors: Setiawan Amelia
Published: September 2019

Many companies in Indonesia already have completed sustainability reporting (SR) in their corporate reporting eventhough the regulation has not required public companies to disclose Integrated Reporting (IR) in their report. Are companies with excellent sustainability reporting ready to release integrated reporting? This question is the main concern of this paper. The published guidelines by IIRC are divided into two categories: guidelines which can be assessed objectively and those that cannot be measured objectively. Content analysis is used for data collection and analysis for annual reports of the companies used as sample in this research. The result of this research showed that companies that won Indonesia Sustainability Reporting Award are ready to disclose Integrated Reporting with few modification which adds the value of their report. The implication of the study for public companies is a encouragement to publish integrated reporting and for researchers is being preliminary research for developing research about integrated report in Indonesia.
Traditional Market Accounting: Management or Financial Accounting?
Authors: Wiyarni Wiyarni
Published: September 2019

The purpose of this study is to explore the area of accounting in traditional market. There are two areas of accounting: management and financial accounting. Some of traditional market traders have prepared financial notes, whereas some of them do not. Their financial notes usually consist of receivables, payables, customer orders, inventories, sales and cost price, and salary expenses. The purpose of these financial notes is usually for decision making. It is very rare for the traditional market traders to prepare financial notes for external users, such as vendors, creditors, and customers. This is because their transactions with vendors, creditors, and customers are very simple. This study used interpretive paradigm. Data was collected using in-depth interview and direct interaction with four informants from three traditional markets. Data is analyzed by organizing them, breaking them into manageable units, coding them, synthesizing them, and searching for patterns. Based on the analysis, this study found that the accounting area of traditional market activities is management accounting rather than financial accounting.
How brand concepts represented as human values promote evaluation
Authors: Wu Yi , Cai Yuanyuan , He Jiaxun
Published: September 2019

Purpose

The purpose of this paper is to examine how incidental emotions interact with brand concepts that are represented as human values to influence consumers’ attitude toward brands. It also explores the effect of construal level on such interactional effect.

Design/methodology/approach

Three incidental emotion × brand concepts between-subject experiments were performed on consumers. The first two experiments used real brands as stimuli, while the third one featured a fictitious brand.

Findings

Results revealed that the motivational congruency between incidental emotions and brand concepts leads to favorable consumer responses toward the targeted brand by inducing an experience of fluency. However, such effect only emerges among consumers with a high construal level.

Originality/value

This paper provides a new insight about the effect of brand concept represented as human values by identifying the role of situational factors (incidental emotions) and personal factors (chronic construal level), which are also easily administered and applied in everyday marketing contexts.
Agile production, innovation and technological cooperation
Authors: Sánchez Ángel Martínez , Pérez-Pérez Manuela , Vicente-Oliva Silvia
Published: September 2019

Purpose

The purpose of this paper is to analyze in a sample of Spanish manufacturing firms the relationship between agile manufacturing and the firm’s management capacities related to innovation and production flexibility. Complementarily the survey addresses the implementation of agile production and its measurement.

Design/methodology/approach

For data collection, a survey through mail to operations and human resource managers of manufacturing firms and telephonic interviews with managers from 25 selective firms was carried out. The population of the study included firms from the Sistema de Análisis de Balances Ibéricos database with NACE codes 24–32 and at least 200 employees. Quantitative methods (linear hierarchical regression and mean differences) were used to test research hypotheses, and a qualitative method (interview analysis) was used to analyze an implementation and measurement model of agile production.

Findings

The results of the study show that high-agile firms use more intensively a comprehensive set of agile facilitators (design, manufacturing and supply). They also innovate and cooperate externally more on innovation than low-agile firms. The authors have found that external technological cooperation moderates the firm’s production flexibility.

Research limitations/implications

The implications of this research indicate, on one hand, that firms interested in implementing agile production should focus on the agility management of supply chains, the skills and knowledge development of human resources and in the implementation of agile manufacturing technologies. On the other hand, firms in less cooperative environments should focus more on their internal manufacturing systems to reinforce the relationship between production flexibility and agility that offers broader scenarios to compete under this production paradigm. The main limitations of the research design are the use of cross-sectional data and the use of managerial perceptions to assess most of the variables.

Originality/value

This paper offers a model of agile production implementation that it is complemented with measurement indicators to analyze the firm’s evolution toward agility. The combination of multivariate analysis and managers’ interviews to obtain and validate results creates a value for managers interested in agile production.
Effects of ownership structure on the relationship between multinationality and downside risk
Authors: Zhou Chao
Published: September 2019

Purpose

The purpose of this paper is to explore how multinationality affects multinational companies’ (MNCs) downside risk and the moderate effects of ownership structure in the setting of emerging markets based on Chinese publicly traded manufacturing MNCs.

Design/methodology/approach

The author derives hypotheses based on real options theory and agency theory, and tests hypotheses by using Tobit model and a unique data set of Chinese A-shared publicly traded manufacturing MNCs in the period of 2010–2016.

Findings

The empirical results suggest that multinationality is positively related to downside risk and this effect is subjected to ownership structure for firms in emerging markets. In particular, multinationality of MNCs with a high level of ownership concentration, managerial ownership and institutional ownership is more likely to reduce downside risk.

Practical implications

The main conclusion of this paper highlights the importance of ownership structure of MNCs in explaining the real options value of multinationality, and conveys to owners of MNCs in China and other emerging markets the need to strengthen firms’ governance if they want to maximize the benefits of multinational operations.

Originality/value

This study extends existing studies by taking ownership structure into consideration and highlighting the importance of agency problem in the examination of multinationality and downside risk, which provides a potential explanation for previous mixed evidence. This study also provides new evidence for the relationship between multinationality and downside risk by using a unique sample from China, an emerging market country.
Revealed comparative advantage for US textiles and apparel
Authors: Saki Zahra , Moore Marguerite , Kandilov Ivan , Rothenberg Lori , Godfrey A. Blanton
Published: September 2019

Purpose

The purpose of this study is to identify US textile and apparel (TAP) products and categories that demonstrate export comparative advantage and their respective country destinations.

Design/methodology/approach

Revealed comparative advantage (RCA) and normalized revealed comparative advantage (NRCA) in the long term (1996-2016) and short term (2010-2016) using two-digit Harmonized Commodity Description and Coding System codes (HS codes) provide an insight into export advantage of TAP products. Non-parametric rank correlation (i.e. Spearman rank correlation) tests consistency between RCA and NRCA. Subsequently, NRCA using four-digit HS codes identify textile sub-categories with export comparative advantage. Bilateral trade data identify export destinations for sub-categories that indicate US export comparative advantage in the short term.

Findings

Aggregated product-level comparison of RCA and NRCA ranking indicates a consistent positive correlation between the two indices. The disaggregated findings reveal cotton fiber HS5201, artificial filament tow HS5502, non-wovens HS5603, cotton yarn HS5205, carpet and other floor coverings HS5703 and worn clothing HS6309 as sources of US TAP export advantage.

Originality/value

This research provides a comprehensive, current analysis of the US competitive position within the TAP global environment. Incorporation of NRCA into the study’s design demonstrates the flexibility of this measure in a new industry context.
Novel symmetrical step-down topologies of zigzag autotransformer
Authors: Wang JiaRong , Chen XiaoQiang
Published: September 2019

Purpose

This paper aims to obtain a symmetrical step-down topology with lower equivalent capacity and wider step-down range under the condition of the same output. Three new symmetrical step-down topologies of zigzag autotransformer are proposed in this paper. Taking the equivalent capacity as the main parameter, the obtained topologies are modeled and analyzed in detail.

Design/methodology/approach

This paper adopts the research methods of design, modeling, analysis and simulation verification. First, the zigzag autotransformer is redesigned according to the design objective of symmetrical step-down topology. Second, the mathematical model of the designed topology is established, and the detailed theoretical analysis is carried out. Finally, the theoretical results are verified by simulation.

Findings

Three symmetrical zigzag autotransformer step-down topologies are designed, the winding configurations of the corresponding topology are presented, the step-down ranges of these three topologies are calculated and the influence of step-down ratio on equivalent capacity of autotransformer is analyzed. Through analysis, the target step-down topologies are obtained when the step-down ratio is [0.969, 1.414] and [1.414, 8].

Research limitations/implications

Because the selected research object is only zigzag autotransformer, the research results may lack generality. Therefore, researchers are encouraged to further study topologies of other autotransformers.

Practical implications

This paper includes the implications of step-down ratio on the equivalent capacity of autotransformer and the configuration of transformer windings.

Originality/value

The topologies designed in this paper enable zigzag autotransformer to be applied in step-down circumstances.
Risk management strategies of synthetic cannabis users
Authors: Campos Stephanie , Benoit Ellen , Dunlap Eloise
Published: September 2019

Purpose

The purpose of this paper is to explore the various ways users of synthetic cannabinoids (SCs) managed the dangers associated with the consumption of this substance.

Design/methodology/approach

This paper is based on a parent study of the use and market of synthetic cathinones (also known as “bath salts”) in New York City, Houston, Galveston and New Orleans. Focus groups were conducted in all four cities with a total of 20 individuals who identified as users of SCs. Grounded theory was used to analyse focus group transcripts.

Findings

Participants were aware of drug-related risks and implemented strategies to reduce harm to health. Protective measures fell into two broad categories: marketing and consumption. They noted the instability of SC products and consumer manipulation through packaging. Harm reduction (HR) strategies included: carefully selecting SC sources; sticking to one brand; handling their own SC; managing amount of K2 consumed in one sitting; controlling the pace.

Originality/value

Given the small amount of data on user experience with SCs and its risk to health, it is important to learn from users themselves how they create methods to keep themselves safe. This is one of the first studies recording HR practices of SC users and can contribute to intervention programs and organisations serving substance users.
Dementia-friendly heritage settings: a research review
Authors: Sharma Monika , Lee Angela
Published: September 2019

Purpose

Preserving our built heritage from the onslaught of weather, pollution, development and the effects of tourism is a complex endeavour. Appended to this is the need to ensure that heritage buildings are inclusive to all users. Thus, built heritage is plagued with contradictions and conflict between conservation goals and those to support inclusivity given the limited resources often available. Dementia has been purposely selected for this study as numbers of diagnosed sufferers are increasing at an alarming rate, and enagement with heritage has been proven to support well-being. The paper aims to discuss this issue.

Design/methodology/approach

This research review draws on systematic principles and presents an analysis of the available literature on well-being programmes designed for people living with dementia and their care supporters, with particular reference to programmes in heritage settings, and the resulting impact for users.

Findings

This review critically evaluates the available evidence from published literature on the role of the heritage setting, on how it impacts on the experience of dementia participants. In doing so, it draws on findings from the experiences and well-being of people living with dementia and their care supporters; assesses the current state of knowledge, identifies support implications and makes recommendations for future research. In doing so, it highlights a dearth in the literature on research related to the physical environment setting, particular addressing any cognitive impairments that may arise that can alter psychosocial processes, such as lighting, temperature, acoustics and materiality, so that they can be understood and suitably adapted to support the well-being of those living with dementia.

Originality/value

The scant lack of financial resources to support inclusivity in built heritage, and the argument that some heritage cannot be adapted, often leads to only limited opportune for people with dementia. Thus, there is an inherent need for an understanding of current research and well-being programmes so that it can be focalled in the future to support built heritage tourism in a way that it is inclusive to all.
Standing out from the crowd – an exploration of signal attributes of Airbnb listings
Authors: Yao Bin , Qiu Richard T.R. , Fan Daisy X.F. , Liu Anyu , Buhalis Dimitrios
Published: September 2019

Purpose

Due to product diversity, traditional quality signals in the hotel industry such as star ratings and brand affiliation do not work well in the accommodation booking process on the sharing economy platform. From a suppliers’ perspective, this study aims to apply the signaling theory to the booking of Airbnb listings and explore the influence of quality signals on the odds of an Airbnb listing being booked.

Design/methodology/approach

A binomial logistic model is used to describe the influences of different attributes on the market demand. Because of the large sample size, sequential Bayesian updating method is utilized in hospitality and tourism field for the first attempt.

Findings

Results show that, in addition to host-specific information such as “Superhost” and identity verification, attributes including price, extra charges, region competitiveness and house rules are all effective signals in Airbnb. The signaling impact is more effective for the listings without any review comments.

Originality/value

This study contributes to the literature by incorporating the signaling theory in the analysis of booking probability of Airbnb accommodation. The research findings are valuable to hosts in improving their booking rates and revenue. In addition, government and industrial management organizations can have more efficient strategy and policy planning.
Convergence between performance and amateur management of a social organisation
Authors: Meyer Jr Victor , Mamédio Diórgenes Falcão , Oliveira Alechssandra Ressetti , Dib Natália Brasil
Published: September 2019

Purpose

Understanding social organisations requires considerable effort because of their complex reality. The purpose of this paper is to analyse the performance and amateur form of management of an organisation of scavengers, with significant results for society.

Design/methodology/approach

This study is a qualitative in-depth case study. Data were collected through ethnographic interviews, non-participant observation and document analysis. The association of scavengers in question was identified as being strongly representative of the 23 similar associations in Curitiba. The city is the first Brazilian capital to create conditions for direct disposal of selective waste collected by waste pickers, as recommended by the National Solid Waste Policy.

Findings

Three main aspects of evidence are highlighted in the proposed model: unique features, performance management and multiplicity of practices. The findings showed a strong presence of utilitarian behaviour due to the need of the members of the organisation to generate income for survival, forcing social and environmental concerns into the background. The combination of community values, informal practices, collective learning and amateur management has had a positive effect on the social organisation’s performance.

Social implications

The outcomes were identified for individuals, the community and society by contributing to social inclusion, economic growth and environmental care.

Originality/value

The differentiated approach lies in the convergence between performance and amateur management in social organisations, with relevant environmental, economic and social results. A model is proposed to demonstrate the complex relationship between unique features, multiplicity of practices and performance with regard to the amateur management analysed in this study.
Linear and nonlinear buckling analysis for the material design optimization of wind turbine blades
Authors: Theotokoglou Efstathios E. , Balokas Georgios , Savvaki Evgenia K.
Published: September 2019

Purpose

The purpose of this paper is to investigate the buckling behavior of the load-carrying support structure of a wind turbine blade.

Design/methodology/approach

Experimental experience has shown that local buckling is a major failure mode that dominantly influences the total collapse of the blade.

Findings

The results from parametric analyses offer a clear perspective about the buckling capacity but also about the post-buckling behavior and strength of the models.

Research limitations/implications

This makes possible to compare the response of the different fiber-reinforced polymers used in the computational model.

Originality/value

Furthermore, this investigation leads to useful conclusions for the material design optimization of the load-carrying box girder, as significant advantages derive not only from the combination of different fiber-reinforced polymers in hybrid material structures, but also from Kevlar-fiber blades.
Comparative study on seismic performance of specially shaped RC columns with that of rectangular columns in high-rise structures
Authors: Shetty Shanmukha , R.M. Subrahmanya , Bhandary Sushanth , Shetty Thushar
Published: September 2019

Purpose

Columns are structural elements that are predominantly subjected to compressive forces and moments that are to be transferred from the super-structure to the sub-structure. The geometrical shape of a column is a significant factor to be considered. The paper aims to discuss this issue.

Design/methodology/approach

Pushover analysis is carried out, to study the behavior of RC frames with rectangular and specially shaped columns for the same building layout.

Findings

Reduction of 27.3 percent in base shear, 67.4 percent in spectral displacement, 66.5 percent reduction in storey displacement, 70.22 percent in storey drift and 0.315 percent reduction in storey shear is observed.

Practical implications

Special shaped RC columns can effectively enhance the structural behavior of high rise structures under seismic excitation in comparison to those with regular shaped RC columns.

Originality/value

Applications of special shaped columns in structures have showed a great deal of reduction in displacement and shear forces developed due to seismic activity, for the same area of concrete and steel as in rectangular columns.
Enhancement of mechanical integrity of advanced composites using PMAA-electropolymerised CF fabrics
Authors: Semitekolos Dionisis , Goulis Panagiotis , Batsouli Despoina , Koumoulos Elias P. , Zoumpoulakis Loukas , Charitidis Costas A.
Published: September 2019

Purpose

The purpose of this paper is to develop modified composite materials that show improved mechanical and structural integrity.

Design/methodology/approach

To accomplish this goal, a novel functionalisation method of the carbon fibres (CFs) for the reinforcement of the composites surface was investigated. Through the electrografting of methacrylic acid (MAA) onto the surface of the CF, this treatment aims to selectively modify the surface of the carbon fabrics, in order to create active groups that can chemically react with the epoxy resin, under heat and pressure. By this way, better adhesion as mechanical interlocking between the resin and the reinforcement can be achieved.

Findings

The surface treatment was examined qualitatively by means of infrared spectroscopy, scanning electron microscopy and Raman spectroscopy. The CF reinforced polymers were manufactured via the hot-press technique and they were subsequently submitted to flexural, shear and nanoindentation test. Finally, the internal structural integrity was tested through micro-computing tomography.

Originality/value

Through this investigation, it will be determined if the electropolymerisation of MAA onto the CF surface enhances the mechanical and structural integrity of composite materials.
A varietal-specific approach to investigate wine risk perception in South Africa
Authors: Van der Colff Nadia , Pentz Chris , Nieuwoudt Helene
Published: September 2019

Purpose

This study aims to describe South African consumers’ wine risk perception on varietal level with recommendations for Chenin blanc.

Design/methodology/approach

An exploratory mixed methods approach was followed where qualitative data were used to develop the questionnaire. Quantitative data were collected from 2,051 respondents using an online survey. ANOVA and Fischer least significance difference tests were used to indicate statistical significance.

Findings

Significant perceived risks (PRs) associated with Chenin blanc across age and ethnic groups were functional, time and financial risks. Risk-reducing strategies (RRS) in the white wine category were favourite brands and a trusted store, while Sauvignon blanc was also described as an RRS. Recommended Chenin blanc RRS include tastings and events with food.

Research limitations/implications

Measurement of PR remains challenging. This research approach can be reproduced and/or adapted to investigate other struggling varietals and/or regions-of-origin. The convenience sample limits generalisability.

Practical implications

Segments were identified to develop new markets for Chenin blanc. RRS emphasise the importance of real sensory experience rather than media exposure to build knowledge and familiarity.

Originality/value

This study is a pioneering endeavour in terms of using an exploratory mixed methods research approach to investigate and describe risk perception of a specific wine varietal. Recommendations, with implications for strategic marketing decisions, are made for South African Chenin blanc.
Conversion of XML schema design styles with StyleVolution
Authors: Brahmia Zouhaier , Grandi Fabio , Bouaziz Rafik
Published: September 2019

Purpose

Any XML schema definition can be organized according to one of the following design styles: “Russian Doll”, “Salami Slice”, “Venetian Blind” and “Garden of Eden” (with the additional “Bologna” style actually representing absence of style). Conversion from a design style to another can facilitate the reuse and exchange of schema specifications encoded using the XML schema language. Without any computer-aided engineering support, style conversions must be performed very carefully as they are difficult and error-prone operations. The purpose of this paper is to efficiently deal with such XML schema design style conversions.

Design/methodology/approach

A general approach, named StyleVolution, for automatic management of XML schema design style conversions, is proposed. StyleVolution is equipped with a suite of seven procedures: four for converting a valid XML schema from any other design style to the “Garden of Eden” style, which has been chosen as a normalized XML schema format, and three for converting from the “Garden of Eden” style to any of the other desired design styles.

Findings

Procedures, algorithms and methods for XML schema design style conversions are presented. The feasibility of the approach has been shown through the encoding (using the XQuery language) and the testing (with the Altova XMLSpy 2019 tool) of a suite of seven ready-to-use procedures. Moreover, four test procedures are provided for checking the conformance of a given input XML schema to a schema design style.

Originality/value

The proposed approach implements a new technique for efficiently managing XML schema design style conversions, which can be used to make any given XML schema file to conform to a desired design style.
Influence of interface slip on the surface frictional force of texturing sliding bearing
Authors: Zhao Yuanfang , Jianxi Yang
Published: September 2019

Purpose

The purpose of this paper is to explore the sensitive parameters affecting the friction resistance of sliding bearings under different interface slip conditions and the influence of the texture position of circular pits on the friction force of sliding bearings.

Design/methodology/approach

Based on the mechanical equilibrium equation and Newton's viscous fluid mechanics formula and wedge oil film model, the calculation model of sliding bearing friction resistance under interface slip state is established, and the influence of interface slip on friction resistance under different slip conditions is analyzed by means of ANSYS. Friction simulation model of circular pit textured journal bearing under different interface slip conditions.

Findings

The friction resistance of bearings is mainly determined by journal linear velocity, oil film slip ratio, pressure of inlet and outlet of bearings, oil film thickness and bearing capacity. When both the upper and lower surfaces of the oil film slip, the friction resistance decreases significantly, which is only 4-17 per cent of that without slip. And the friction force of the texture model of circular pit at the exit is better than that at the entrance and the middle of the pit.

Originality/value

Relevant research results will lay a new theoretical foundation for friction reduction and optimization design of sliding bearings.
Convolutional network-based method for wall-climbing robot direction angle measurement
Authors: Zhou Qiang , Li Xin
Published: September 2019

Purpose

In the past several decades, considerable research has been dedicated to the development of mobile systems that can traverse vertical surfaces. For the control of the climbing robot, high-precision sensing of the climbing robot’s heading angle during movement is very important. This paper aims to propose a vision-based scheme for the 2D direction angle detection of wall-climbing robots.

Design/methodology/approach

First, the authors proposed a method based on image geometric transformation to transform a camera image into a front view image of the wall, as the position and direction angle of the robot can be detected from the transformed image to eliminate the need for calibration of the camera’s internal and external parameters. Second, the AngleNet model is proposed to detect the 2D direction angle of the wall-climbing robot. Third, a training sample expansion strategy is proposed, which greatly decreased the workload of annotating training samples for AngleNet.

Findings

The single image processing time of AngleNet on the GPU is only 1.7 ms, which satisfies the demands of real-time processing. The mean and maximum error of predicted direction angle on the 556 samples of the test set are 1.1° and 3.8°, respectively.

Originality/value

This research offers an effective method for measuring the climbing robot’s direction angle in a complex outdoor environment. Combined with position detection, it can provide high-precision position and direction angle measurement information for the motion control of the climbing robot.
Driving the internet and e-business technologies to generate a competitive advantage in emerging markets
Authors: Shehata Gamal Mohamed , Montash Mohammed A.
Published: September 2019

Purpose

The purpose of this paper is to develop and empirically examine a comprehensive model that attempts to identify the factors that explain competitive advantage of implementing electronic business (e-business) in an emerging market. It seeks to fulfill an inevitable lack of conducting rigorous and intensive empirical studies on the Middle East and North Africa (MENA) region in which the internet use and e-business applications are on the rise.

Design/methodology/approach

This research is descriptive in nature where a quantitative research methodology is deployed. Data are collected using both interviews and e-survey for a sample of 302 Egyptian companies serving in diverse industries. A multivariate partial least squares technique is employed to analyze the collected data.

Findings

This study explores various e-business modes and applications widely employed in the MENA region. It also addresses a set of e-business-driven competitive advantages that are mainly generated from supportive ICT environment, major market forces and strategic opportunities, and at last, from electronically driven customers’ relationship initiatives. A number of e-business barriers are claimed to moderate the relationship between those forces and the resulting competitive advantages.

Research limitations/implications

Although this research main framework incorporates important variables based on theoretical and empirical foundations, integrating other factors may extend understanding of how these factors, independently and/or interactively, explain the adoption of e-business and its merit to create distinctive competitive advantage.

Practical implications

This work helps managers and e-business experts alike to comprehend the ways through which firms target the applications of e-business technologies to realize a competitive edge in MENA region. It also helps practitioners and professionals comprehend the interrelationship between the type of forces drive e-business based competitive position and key barriers that deteriorate such a connection in emerging markets.

Originality/value

A model that enables scholars to better understanding the e-business phenomenon in MENA market is developed and validated. This model rests on e-business experts’ perspectives, reflections and it is evidently substantiated by past works in the areas.
Communicating the corporate strategy
Authors: Köhler Karolin , Zerfass Ansgar
Published: September 2019

Purpose

The purpose of this paper is to address an important but seldom explored field of study: the communication of corporate strategies to external and internal stakeholders. The relevance of the topic can be tracked both in communication studies and in management research, but empirical insights are rare. The paper addresses this research gap by asking: How do listed companies in key industrial markets communicate publicly about their corporate strategy?

Design/methodology/approach

A comprehensive content analysis of corporate websites was conducted for a sample of the 20 largest listed companies in the UK, the USA and Germany (n=60). The subsequent benchmark analysis has identified best practices and highlighted them in detail.

Findings

The study revealed significant differences between companies and countries in the sample for most of the dimensions. Cross-country comparisons confirm these differences statistically: German companies score significantly higher in the benchmark than British or US companies.

Practical implications

This paper outlines quality criteria for professional strategy communication, helping practitioners to improve their activities and contribute to organizational goals.

Originality/value

The study offers a holistic approach to strategy communication by providing an interdisciplinary theoretical foundation as well as insights into corporate practice, with the aim of laying the ground for further research and discussion in both academia and practice.
Business regulation, rule of law and formal entrepreneurship: evidence from developing countries
Authors: Salinas Aldo , Ortiz Cristian , Muffatto Moreno
Published: September 2019

Purpose

The purpose of this paper is to examine the influence of formal rules such as business regulation and rule of law on the level of formal entrepreneurship in Latin America countries over time.

Design/methodology/approach

The authors use the panel regression techniques to examine the influence of business regulation and rule of law on formal entrepreneurship. In particular, they implement together two alternative views of formal entrepreneurship suggested in the literature: the “dual” and “legalistic” view. At the empirical level, the “dual” definition corresponds to the business owners’ rate. As for the “legal” definition, it corresponds to the business registration rate. The evidence presented is based on two panels. The first panel covers the period 2004–2015, and the data set contains 180 observations in 18 countries. The second panel covers the period 2006–2015, and the data set contains 134 observations in 14 countries.

Findings

The impact of institutional variables on formal entrepreneurship depends on the definition employed: “dual” or “legal.” Thus, the results suggest that business owners’ rate is more substantial in Latin American countries that have weak property rights. Conversely, from a legal definition, the business registration rate is more significant in Latin American countries that have most secure property rights and fewer labor regulations. These contradictory results suggest that the legal definition of formal entrepreneurship, but not the dual definition, seems to be associated with the type of entrepreneurial activity that promotes economic growth and development.

Research limitations/implications

The results support the importance of conducting analyzes that take into account the different types of entrepreneurial activities that are present in an economy, and in addition the relevance of understanding what each measure is capturing of the heterogeneous phenomenon of entrepreneurship.

Practical implications

The results suggest that the entrepreneurship policy should focus on the quality of entrepreneurship, rather than merely seeking to increase the number of new businesses. Additionally, the results suggest that the legalistic definition of formal entrepreneurship is probably the most relevant for many policy issues.

Originality/value

The paper analyzes together two alternative views of formal entrepreneurship suggested in the literature: the “dual” and “legalistic” views. Also, the paper has used the Latinobarómetro data set, which has not been extensively used by scholars in the field of entrepreneurship and which could be useful for longitudinal research on entrepreneurial activity in Latin American countries.