bluuebunny/crossref_metadata_2025_split huggingface dataset:
Integrated business model for sustainability of small and medium-sized enterprises in the food industry
Authors: Topleva Silviya Atanasova , Prokopov Tsvetko Velchev 
Published: January 2020

PurposeThe ecological footprint of the food industry and the requirements of the bio-based economy result in the need for deepening the concept of corporate sustainability. CSR provokes the implementation of eco-innovation with high value added. A main source of value added and sustainability is the integrated implementation of ecodesign practices . The purpose of this paper is to systemize an integrated model for the product ecodesign implementation, which combines not only the industrial and process ecodesign but also the overall organizational and socio-economic context of SMEs in food industry, reflected in CSR and value added for stakeholders.Design/methodology/approachThe methodology for implementation of business model for sustainability of the SMEs in the food industry through ecodesign is based on vertical and horizontal integration of well-known self-relevant environmental, social and economic tools such as corporate social responsibility, life-cycle assessment, MET matrix, ecolabelling and stakeholder approach for production and marketing of high-value-added eco-products.FindingsThis study proposes an algorithm for implementation of an integrated business model for SMEs sustainability in the food industry, focusing on high-value-added delivery for stakeholders, based on corporate social responsibility, functional innovation and eco-efficiency. The ecodesign based on CSR business practice in food industry allows simultaneous optimization of environmental aspects and cost structure of products in conditions of improved quality and functionality. Thus, ecodesign contributes to the diversification not only of the company’s product portfolio, but also to opening of new marketplaces and the implementation of new market strategies by increasing the value added.Practical implicationsThe research identifies actions, which SMEs in food industry can follow to achieve ecological redesign of their business and production processes that simultaneously enhance product functionality and resource efficiency.Originality/valueThe academic and the social value of the research is the focus on ecodesign and its implementation in SMEs in the food industry as a tool for creation of multidimensional high value added for stakeholders in bio-based economy.
Shared power and fairness in trust-based supply chain relationships in an urban local food system
Authors: Nakandala Dilupa , Smith Meg , Lau Henry 
Published: January 2020

PurposeThe purpose of this paper is to investigate supply chain relationships in an urban local fresh food system from a retailer perspective to examine the types of relationships and the factors underpinning the development of such relationships.Design/methodology/approachUsing the multiple case study method, interview data from twelve urban local fresh food retailers in Sydney were analysed using the thematic analysis.FindingsThis study finds that balanced power relationships in the supply chain allow reasonable power to sit with growers in product price determination irrespective of the dependency of small-scale growers on relatively large local retailers. Trust-based relationships are developed over multiple transactions, where shared values across the supply chain and consistently low opportunistic behaviour in reward sharing are demonstrated to be the crucial factors underpinning close relationships. This study also found evidence of horizontal supply chain linkages among retailers in a competitive environment.Practical implicationsFindings of this study have implications for policymakers in designing urban fresh food systems and for practitioners in large urban retailers including supermarkets that attempt to integrate local food into their product portfolio.Originality/valueThis study extends the local food system literature dominated by rural studies to include new knowledge about the dynamics of collaborations in contemporary urban local fresh food supply chains. It provides the first empirical evidence of lateral inventory transshipment between retailers in a competitive environment confirming previous simulation studies.
Binary memcapacitor based first-order active filter
Authors: Gan Huijun , Yu Dongsheng , Li Dongkun , Cheng He 
Published: January 2020

Purpose
The purpose of this paper is to construct a flux-controlled memcapacitor (MC) emulator without grounded restriction with the binary operation ability. The active first-order low-pass filter (LPF) and high-pass filter (HPF) circuits are constructed by replacing the capacitor with MC.

Design/methodology/approach
The output saturation of the active device is innovatively adopted to realize the binary operation of MC with two memcapacitance values. By applying the direct current control voltage together with the input signal, the memcapacitance can be controlled, and hence, cut-off frequency of the filters can be adjusted without changing the circuit structure.

Findings
Experiments and simulation results show that the new filter has good frequency selectivity. Both LPF and HPF can change the cut-off frequency by changing the positive and negative control voltage. The experimental and simulation results are in good agreement with the theoretical analysis, which proves the feasibility and validity of the emulator and the filters.

Originality/value
These MC emulators are simple and easy to physically fabricate, which have been increasingly used for experiment. It also provide an effective reference for device miniaturization and low power consumption.
Audit committee ownership and audit report lag: evidence from Australia
Authors: Bhuiyan Md. Borhan Uddin , D’Costa Mabel 
Published: January 2020

PurposeThis paper aims to examine whether audit committee ownership affects audit report lag. Independent audit committees are responsible for overseeing the financial reporting process, to ensure that financial statements are both credible and released to external stakeholders in a timely manner. To date, however, the extent to which audit committee ownership strengthens or compromises member independence, and hence, influences audit report lag, has remained unexplored.Design/methodology/approachThis paper hypothesizes that audit committee ownership is associated with audit report lag. Further, the author hypothesize that both the financial reporting quality and the going concern opinions of a firm mediate the effect of audit committee ownership on audit report lag.FindingsUsing data from Australian listed companies, the author find that audit committee ownership increases audit report lag. The author further document that financial reporting quality and modified audit opinions rendered by external auditors mediate this positive relationship. The results are robust to endogeneity concerns emanating from firms’ deliberate decisions to grant shares to the audit committee members.Originality/valueThe study contributes to both the audit report timeliness and the corporate governance literatures, by documenting an adverse effect of audit committee ownership.
Whistleblowing intentions of accounting students
Authors: Owusu Godfred Matthew Yaw , Bekoe Rita Amoah , Anokye Fred Kwasi , Okoe Festus Odotei 
Published: January 2020

PurposeThis study aims to investigate the intentions of a section of Ghanaian university students towards whistleblowing and the factors that predict such intentions.Design/methodology/approachThis study used the survey method of research, and data was gathered through the use of questionnaires. A total of 524 accounting students from the University of Ghana Business School participated in the survey. The structural equation modelling technique was used to analyse the data.FindingsThe findings of this study show that the sampled students have greater intentions to report wrongdoings when detected and that majority of the students would prefer to use internal mechanisms for reporting purposes than using external means. Further, the study found students’ attitude towards whistleblowing and subjective norm to be key predictors of internal whistleblowing intentions whereas perceived behavioural control was found to have a positive influence on the intention to blow the whistle externally.Research limitations/implicationsFindings of this study have implications for policymakers who have a keen interest in enhancing whistleblowing activities and whistleblower protection.Originality/valueThis study provides some insights into the whistleblowing intentions of students. An understanding of the views of students towards whistleblowing and the factors driving their intentions should be useful to organisations that may use these students upon graduation.
Corruption and control from the perspective of Islam
Authors: Alazzabi Waled Younes E. , Mustafa Hasri , Abdul Latiff Ahmed Razman 
Published: January 2020

PurposeThe purpose of this paper is to explore and provide insights into corruption and the control procedures from an Islamic perspective.Design/methodology/approachThis paper adopts qualitative research approach using the holy Quran as a primary source and hadith of the Prophet Mohammed supported by the anecdotes of his companions as a secondary source and prior literature.FindingsThis paper offers an Islamic taxonomy of corruption that contains economic, managerial, financial, political, environmental, social and ethical corruption which is explicitly prohibited because of their consequence on societies. Islam establishes proactive, preventive, detecting and reactive procedures to control corruption and prescribes how to avoid its harmful consequences. The paper also reveals significant concepts in relation to individuals’ qualities that if taken care of, better chances to reduce corruption and better living conditions can be accomplished.Research limitations/implicationsThe paper recommends means to the business community through providing managerial and practical procedures which can be used for limiting corruption effectively. However, this piece of work provides further explanations on corruption to improve our understanding on such a phenomenon and contributes to the literature from the perspective of Islam point of view.Originality/valueThe paper contributes to the debate on corruption, human, religion and control from an Islamic point of view, which is lacking. This paper finds evidence that loss of belief is a situational factor that leads to corrupt acts. Also, moral teaching in early ages is necessary for inner and self-control. Moral renovation is an influential factor that keeps individuals motivated and refrain from indulging into corrupt acts.
Tax evasion and financial instability
Authors: Ozili Peterson K. 
Published: January 2020

Purpose
The purpose of this paper is to explore the association between tax evasion and financial instability. The discussion also examines the effects of tax evasion for financial instability.

Design/methodology/approach
This paper is an exploratory study on the effect of tax evasion on financial instability

Findings
The paper shows that tax evasion can reduce the tax revenue available to governments to manage the economy and can weaken the government’s ability to promote stability in financial systems, whereas on the contrary, taxpayers who evade taxes feel they can use the evaded tax money to rather improve their own financial stability.

Originality/value
This paper presents the first attempt to carefully examine the association between tax evasion and financial instability.
When and why (honest) people commit fraudulent behaviours?
Authors: Maulidi Ach 
Published: January 2020

Purpose
This study aims to provide theoretical and empirical insights concerning how macro-level characteristics influence micro-psychological characteristics, in perpetrating fraudulent behaviours. This is because many fraud studies have mainly been focussed on the solo psychological aspects of the offender, rather than the social environments. This study also makes clear that fraudulent behaviours are different from delinquencies.

Design/methodology/approach
This research is focussed on the big bureaucratic scandals, occurring in Indonesia. The authors chose Indonesia because it places one of the corrupt countries in The Association of Southeast Asian Nations countries. To achieve the goals, the authors used the ethnographic approach by conducting an exclusive interview with 30 elite executives from the Government of Indonesia.

Findings
This study finds a deeper understanding of the root causes of fraud committed by individuals and co-offenders, in which micro-psychological, situational, sociological and criminological aspects are linked together.

Originality/value
This study contains provocative findings that can stimulate a critical understanding of the psychological aetiology of an individual’s intention to perpetrate partial fraud or to co-offend.
Storytelling of bureaucratic white-collar crimes in Indonesia: is it a matter of reciprocal norm?
Authors: Maulidi Ach 
Published: January 2020

PurposeThe purpose of this paper is to contribute to the existing fraud studies and theory (fraud triangle) from bureaucratic crime perspectives. Importantly, this paper answers calls on research, exploring the routines of interaction both micro- and social psychological constructs in studying fraudulent behaviours. These aspects are relatively new, which have a little attention from auditing and fraud literature.Design/methodology/approachExperienced fraud perpetrators were used for this study. A semi-structured interview technique was used, allowing to uncover rich descriptive data on the personal experiences of participants. It allowed them to tell and illustrate why and how they get involved in fraudulent activities.FindingsMany explanations, from a wide variety of perspectives, have been advanced to explain why people commit fraud in bureaucracy. Using reciprocity and exchange theory as a basis, it was found strong evidence for expanding fraud triangle theory (Cressey, 1953) as a predictor of individual’s intention to commit white-collar crimes. Evidence of these results provides a new challenge to other accounts of why systemic fraud would or would not occur. In this point, it highlights the concepts of social exchange and the norm of reciprocity serve as a useful beginning for explaining the factors that cause someone to commit occupational fraud. Generally, a number of distinct empirical and theoretical contributions arise from the current study.Originality/valueThis paper contributes to the enrichment of fraud theory and literature, from psychological perspectives. With regard to the reciprocity between peers within and outside organisation, it offers theoretical frameworks about the reasons for the decisions to commit white-collar crimes. As such, it advances fraud and auditing studies.
Where there is smoke there is fire: front running at MAC and DICE securities Pakistan
Authors: Akram Tooba , Irfan Saadia 
Published: January 2020

Purpose
This case captures the experience of the newly hired investigation officer (IO) at the SECP, who crafts a front running case focused on the ethical transgressions by equity trader and KATS operator, at a famous brokerage house named Mir Ali Chaudhary Securities (MAC) Securities and three traders at DICE in Pakistan. The case outlines the whole series of investigation event that took place, from the IO identifying the smoke to all the pieces of puzzle together to form collectively evidence of front running. The case outlines and probes students to think at each stage of investigation as to how to answer the general claims that insider trading should be legalized. All these questions are viewed from the perspective of Pakistan’s regulatory environment.

Design/methodology/approach
The authors use a descriptive case study methodology approach.

Findings
The investigation trial held Sidney and Aslam guilty, sentencing them to imprisonment and making them pay fine to the Securities Exchange Commission of Pakistan (SECP) worth Rs 5m and Rs 1m, respectively. Likewise, the three equity traders at DICE were sentenced to imprisonment and charged a fine of Rs. 1m each.

Originality/value
On March 21, 2018, Mr Sidney, the equity trader, Mr Aslam, a KATS operator at MAC Securities and three equity traders at DICE Securities (Pvt.) Ltd were convicted under Securities Act (2015) and Court of law. Sidney and Aslam were alleged of tipping off advance confidential information of their clients’ order to the three equity traders at DICE, whereas the three traders at DICE were alleged of trading shares based on the tipped information in their trading account before the MAC clients’ orders were filled.
Push and pull model of women entrepreneurship: empirical evidence from the UAE
Authors: Al Matroushi Huda , Jabeen Fauzia , Matloub Ayesha , Tehsin Muhammad 
Published: January 2020

Purpose
This study aims to develop a push–pull factors theory of women entrepreneurship, to identify and prioritize the factors influencing Emirati women entrepreneurs, and also aims to implement the proposed theory in two cases: Emirati women entrepreneurs with business family and non-business family backgrounds.

Design/methodology/approach
The analytic hierarchy process (AHP) model was developed with 6 criteria and 19 sub-criteria, based upon the findings of previous studies. Data were collected using a questionnaire survey given to 20 Emirati women entrepreneurs in the United Arab Emirates (UAE). The respondents were selected on the basis of their family backgrounds. The data collected were interpreted and a priority vector was assigned to the criteria and sub-criteria.

Findings
A well-researched methodology was used for the synthesis of priorities and the measurement of consistencies. The findings show that education, skills and training are the three main criteria considered to be the most important factors that influence the growth and success of Emirati women entrepreneurs.

Research limitations/implications
The model can be used by authors for future academic and entrepreneurial studies. The findings interpreted can help policymakers and related associations develop various policies based on the specific factors found to empower Emirati women entrepreneurs in an effective manner. This process will increase the participation of Emirati women in the entrepreneurial field. The research model had limited dimensions and the findings cannot be generalized. Hence, it would be valuable to conduct future study in other countries to generalize the findings. The model can be enhanced by including other factors, and alternatives could be based on types of sectors.

Originality/value
This study is the first of its kind to present an AHP model that contains most dimensions influencing the success and growth of Emirati women entrepreneurs and prioritizes the dimensions based on their importance.
Does China’s transportation infrastructure have an impact on employment in the service sector?
Authors: Wang Hui , Zhang Meiqing 
Published: January 2020

PurposeThe large-scale construction of China’s transportation infrastructure has driven the flow of elements between regions, which has provided convenient conditions for the accumulation of advantageous resources.Design/methodology/approachBased on the panel data of 31 provinces in China in the past 2003-2017 years, this paper applies the spatial econometric model and partial differential method and empirically analyzes the spatial spillover effect of transportation infrastructure on employment in the service industry under four spatial weighting matrices.FindingsThe results show that for every 1 per cent increase in the level of transportation infrastructure, the employment density of the service industry in the region can be increased by 0.1274 per cent. It is worth noting that roads promote the employment of the service industry more than railways and inland waterways. However, inland waterways have not shown positive effects. The results on spatial spillover of transportation infrastructure indicate that railway has obvious promotion effect on the employment level of service industry in the surrounding area, while the highway has hindered the effect. The spatial spillover effect of inland waterway is not obvious.Originality/valueThe value of this paper is to consider the impact of China’s transportation infrastructure on employment in a particular industry, especially in the service industry. The research will help to provide empirical evidence for policymakers. The government needs to invest and build transportation infrastructure based on the stage and development potential of the employment development of the regional service industry.
Relationship between risk aversion, risky investment intention, investment choices
Authors: Aren Selim , Nayman Hamamci Hatice 
Published: January 2020

PurposeThis paper aims to examine the effects of subjective and financial literacy, big five personality traits and emotions (fear, anger, hope and sadness) on risk aversion, risky investment intention and investment choices were investigated. Interactions of these three variables (risk aversion, risky investment intention and investment choices) were also examined.Design/methodology/approachFor this purpose, in January-February 2019, collected data on 446 subjects from Turkey using the internet (341) and face-to-face (105) survey instruments. The authors exploited IBM SPSS Statistics for analysis. ANOVA,t-test and discriminant analysis were performed.FindingsAs a result of the analyzes, two personality traits (neuroticism and openness) and two emotions (fear and sadness) were determined as predictors of risk aversion. For risky investment intention, risk aversion, two personality traits (neuroticism and openness) and one of the same and other one different two emotions (fear and anger) were found.Originality/valueInvestment choices can be estimated by objective financial literature, risk aversion and risky investment intention. In addition, individuals’ risk averse or risk taking characteristics differ according to their level of sadness with agreeableness, conscientiousness and neuroticism personality traits. Similarly, have a risky investment intention or have not risky investment intention also differs according to sadness emotions with conscientiousness and openness. Finally, the choice of stocks or bank deposits varies according to subjective financial literacy and extraversion personality trait.