bluuebunny/crossref_metadata_2025_split huggingface dataset:
Advice-seeking process in family businesses: a qualitative study
Authors: Kubíček Aleš , Dofkova Lucie , Machek Ondřej 
Published: March 2020

PurposeThe purpose of this paper is to explore the process of seeking advice in family firms.Design/methodology/approachExploratory multiple case study design was employed to examine how family firm owners use various sources of advice. The analysis is based on data collected from semi-structured interviews with six Czech family business owners.FindingsThe case study analysis shows that family business owners first seek advice among those family members who work in the family firm. Subsequently, they approach internal or external sources with whom they have a specific relationship (management and key employees, peers and professional associations). Only when these sources do not provide adequate results, external advisors are approached. However, if the advice required a specific knowledge or certification, external advisors may be approached in the first place.Originality/valueBased on the qualitative data analysis, we developed a model of the advice-seeking process. Since the theoretical “how” of the advising process in family firms is still underresearched, this study presents theoretical extensions as well as practical implications.
Lifting the veil on beneficial ownership
Authors: Gilmour Paul Michael 
Published: March 2020

PurposeThis paper aims to critically explore the challenges facing the UK in implementing registers of beneficial owners, a measure mandated by the EU’s anti-money laundering (AML) directive to enhance beneficial ownership transparency.Design/methodology/approachThis study systematically reviews the literature surrounding beneficial ownership transparency to critically analyse the extent to which challenges facing the UK, impact upon its ability to successfully implement registers of beneficial owners.FindingsThis study demonstrates that a lack of beneficial ownership transparency facilitates money laundering by concealing corrupt wealth and frustrating authorities’ efforts to trace illicit finance. It demonstrates that implementing registers of beneficial owners may be a superficial approach to tackling the multifaceted problem of money laundering. Better intergovernmental cooperation is required to improve beneficial ownership transparency and to ensure measures to curb offshore money laundering are successful.Research limitations/implicationsThis research focuses on one aspect of AML control from the UK’s perspective. Further work is needed to investigate the concerns from the perspective of offshore jurisdictions and how global AML rule affects developing economies.Practical implicationsThe study informs policymakers and other professionals implementing the UK’s registers of beneficial owners to enhance future strategies and better combat offshore money laundering.Originality/valueThis is the only study to explore the challenges facing the UK in implementing registers of beneficial owners, thus providing novel insight into the moral, legal and practical dilemmas to imposing AML control.
Prioritised challenges and critical success factors for delivering quality education in Malaysian private higher education institutions
Authors: Anis Azilah , Islam Rafikul 
Published: March 2020

Purpose
The purpose of this paper is to develop a hierarchical model to rank the challenges faced by the private Malaysian higher education institutions (HEIs) in the provision of quality education and subsequently their corresponding critical success factors (CSFs) to address those challenges.

Design/methodology/approach
A sequential mix method was adopted in this study. Semi-structured interviews with 29 participants were initially conducted to identify the challenges and CSFs. This was followed by a questionnaire survey involving 158 respondents to prioritise the identified findings. Thematic analysis was conducted in the qualitative stage, uncovering the challenges and their corresponding CSFs. Data for both stages were accumulated from internal and external stakeholders of Malaysian private HEIs. Finally, the four stages of the analytic hierarchy process (AHP) were applied to rank the challenges and CSFs.

Findings
The qualitative stage identified eight challenges, i.e. “academics”, “facilities”, “students”, “programmes and curriculum”, “competition”, “accreditation”, “finance” and “research” together with their corresponding CSFs. The AHP enables the ranking of these challenges. “Finance” has been found to be the most crucial challenge and “high competency in managing the institution’s finance” as the most important CSF to address this challenge.

Research limitations/implications
As the study restricted its focus on Malaysian private HEIs, the results may not be generalised for public HEIs and foreign private HEIs operating in Malaysia.

Originality/value
The hierarchical model developed in this study is deemed important for implementation to resolve the prioritised challenges. It spells out the specific areas in which the resources of Malaysian private HEIs need to be prudently disbursed and properly managed.
Being Jean-Baptiste Grenouille: on the trail of consumers' olfactory perceptions
Authors: Dortyol Ibrahim Taylan 
Published: March 2020

PurposeThis research aims to uncover consumers' deeply hidden thoughts and feelings about store scent and its effects on shopping experiences.Design/methodology/approachFollowing a qualitative approach, this research uses Zaltman metaphor elicitation technique (ZMET). All the steps of the ZMET have been performed, and important constructs and contents have been explored.FindingsUltimately, a hierarchical value map was presented. Accordingly, the naturalness and intensity of the scent played a prominent part in its effectiveness. The pleasantness and complexity of the scent, the malodor, congruity and incongruity of the scent, as well as nostalgia, were seen as the predominant originator constructs that resulted in approach or avoidance reactions.Research limitations/implicationsThese findings have practical implications for managers seeking to design a store atmospherics making way for consumers to engage with the store and the brand. The cultural milieu in which the study was performed could be seen as a possible limitation of the study. This cultural angle should also be taken into consideration while the findings were considered.Originality/valueUsing ZMET as an innovative research method makes the study significant. By doing so, the metaphors of consumption are extended to the sensory marketing field to provide a more comprehensive understanding on the effects of store scent. Moreover, the study contributes to the existing literature of smell marketing.
Leveraging student expertise for niche services
Authors: Radniecki Tara , Winterman Mitch 
Published: March 2020

Purpose
The purpose of this paper is to investigate using student employees with expertise in niche areas to provide library services outside the traditional scope of full-time library employees. It examines a case study where an academic library employed undergraduate students to assist users in makerspace-related work and, more recently, graduate students to assist users in data analysis. This paper will determine whether such students can provide satisfactory service to users.

Design/methodology/approach
This paper includes a background of the services, including hiring, training and assessment. The methodology for assessment includes analyzing user-created booking data, student employee consultation data and user feedback surveys to determine user and student employee satisfaction with the services.

Findings
The findings report high usage numbers and overall high user and student employee satisfaction with the two services, suggesting that student employees can be used effectively in such a way.

Originality/value
Although libraries often use student employees for lower-level library tasks, these results suggest libraries with limited resources and full-time staff should consider using student employees to provide specialized consultations, especially pertaining to software and other technologies.
Designing digital public service supply chains: four country-based cases in criminal justice
Authors: Seepma Aline Pietrix , de Blok Carolien , Van Donk Dirk Pieter 
Published: March 2020

PurposeMany countries aim to improve public services by use of information and communication technology (ICT) in public service supply chains. However, the literature does not address how inter-organizational ICT is used in redesigning these particular supply chains. The purpose of this paper is to explore this important and under-investigated area.Design/methodology/approachAn explorative multiple-case study was performed based on 36 interviews, 39 documents, extensive field visits and observations providing data on digital transformation in four European criminal justice supply chains.FindingsTwo different design approaches to digital transformation were found, which are labelled digitization and digitalization. These approaches are characterized by differences in public service strategies, performance aims, and how specific public characteristics and procedures are dealt with. Despite featuring different roles for ICT, both types show the viable digital transformation of public service supply chains. Additionally, the application of inter-organizational ICT is found not to automatically result in changes in the coordination and management of the chain, in contrast to common assumptions.Originality/valueThis paper is one of the first to adopt an inter-organizational perspective on the use of ICT in public service supply chains. The findings have scientific and managerial value because fine-grained insights are provided into how public service supply chains can use ICT in an inter-organizational setting. The study shows the dilemmas faced by and possible options for public organizations when designing digital service delivery.
The impact of phenomenological methodology development in supply chain management research
Authors: Towers Neil , Abushaikha Ismail , Ritchie James , Holter Andreas 
Published: March 2020

Purpose
The purpose of this paper is to demonstrate the non-academic impact in supply chain management (SCM) research through the application of three distinctive approaches to phenomenological methodology in different contexts.

Design/methodology/approach
Evidence-based examples from three case studies using interpretivist, social constructivist and critical realist methodologies are presented. They reflect non-positivist approaches commonly used in phenomenological methodology and adopted in SCM investigative research.

Findings
Different types of non-academic reach and significance from each research methodology are discussed to illustrate the non-academic impact benefits from each case. The three distinctive phenomenological approaches have been shown to contribute to innovative research methodology development on their own philosophical merit and produced novel contributions to SCM research in particular.

Research limitations/implications
The non-academic impact examples have been shown to have wider influence and implication to business, the economy and society at large.

Originality/value
The paper highlights the relevance of phenomenological research methodology for SCM. It also contributes to the development of the SCM subject area and is hoped to encourage further reporting of non-academic impact of supply chain research.
Decomposition disentangled: A test of the multiple mechanisms by which nitrogen enrichment alters litter decomposition
Authors: Pichon Noémie A. , Cappelli Seraina L. , Soliveres Santiago , Hölzel Norbert , Klaus Valentin H. , Kleinebecker Till , Allan Eric 
Published: March 2020

AbstractNitrogen (N) enrichment has direct effects on ecosystem functioning by altering soil abiotic conditions and indirect effects by reducing plant diversity and shifting plant functional composition from dominance by slow to fast growing species. Litter decomposition is a key ecosystem function and is affected by N enrichment either by a change in litter quality (the recalcitrance of the plant material) or through a change in soil quality (the abiotic and biotic components of the soil that affect decomposition). How the direct and indirect effects of N alter soil and litter quality remains poorly known.We designed a large grassland field experiment manipulating N enrichment, plant species richness and functional composition in a full factorial design. We used three complementary litterbag experiments, combined in a structural equation model (SEM), to quantify the effects of the treatments and various measures of functional composition and diversity on litter and soil quality and overall decomposition.Our results revealed multiple drivers of litter quality and showed that nutrient concentrations (N and calcium) were about twice as important as structural components (leaf dry matter content, fibres) in determining litter quality. Overall the experimental results suggest that N enrichment increases litter decomposition mostly indirectly through a shift in functional composition toward faster growing plant species, producing higher quality litter. N enrichment also altered soil quality and thereby litter decomposition, through its effects on vegetation cover.Our approach provides a mechanistic tool to test the drivers of litter decomposition across different ecosystems. Our results show that litter quality is determined by several nutrient and structure traits and highlight the importance of considering shifts in plant species composition when assessing the effects of N enrichment on decomposition.
Above‐ground plant metabolomic responses to plant–soil feedbacks and herbivory
Authors: Huberty Martine , Choi Young Hae , Heinen Robin , Bezemer T. Martijn 
Published: March 2020

Abstract

Understanding the causes of variation in foliar plant metabolomes is essential for our understanding of ecological interactions between plants and other organisms. It is well‐accepted that foliar herbivory alters metabolites in leaves. However, soil (micro)organisms can also induce such changes.

We generated plant‐specific soil legacies by growing 12 plant species individually in a common starting soil. Then we planted all plant species in all soils and exposed a subset to foliar herbivory. We then used 1H nuclear magnetic resonance to analyse the shoot metabolomes of all responding plants.

Above‐ground herbivory and soil legacies altered shoot metabolomes. In most plant species, soil legacy more strongly affected shoot metabolomes than foliar herbivory.

Synthesis. Our results show that plant‐induced changes in soil alter metabolomes of plants that grow later in those soils. Such below‐ground legacy effects can have far‐stretching consequences for above‐ground multitrophic interactions as these often depend on the plant chemical composition. Recently, plant–soil feedbacks have received considerable attention in ecological studies, and our study now highlights that these feedbacks can be an important determinant of the often unexplained intraspecific variation in chemical composition among plants.
Day Zero and The Infrastructures of Climate Change: Water Governance, Inequality, and Infrastructural Politics in Cape Town's Water Crisis
Authors: Millington Nate , Scheba Suraya 
Published: March 2020

AbstractFrom 2015 to 2018, Cape Town, South Africa, was marked by fears of a water crisis in which the city's taps threatened to run dry. We argue in this article that Cape Town's crisis of water scarcity was a product of the convergence of ongoing contradictions in South African water governance as they came into contact with shifting infrastructural priorities associated with climate change. In its response to the possibility of a financial crisis brought on by reduced water consumption, the city withdrew the universal provision of free basic water (FBW) and reconfigured existing tariff structures. Both changes meant that the city moved further into commercialization and valuation practices in the context of restricted monetary flows. Based on an understanding of contemporary governance in South Africa as reflective of an often contradictory need to balance municipal budgets while also correcting for apartheid inequities, we argue that ongoing experiences of climate change are stretching existing municipal budgets in ways that threaten to deepen existing inequalities. Ultimately, we suggest that Cape Town's crisis is critical for understanding how climate change is reconfiguring existing governance dynamics at a planetary scale, thus offering insights into what form urban climate change adaptation may take in the future.
Nature‐based marine tourism in the Gulf of California and Baja California Peninsula: Economic benefits and key species
Authors: Cisneros‐Montemayor Andrés M , Townsel Amanda , Gonzales Claire M , Haas Andrea R , Navarro‐Holm Estrella E , Salorio‐Zuñiga Teresa , Johnson Andrew F 
Published: March 2020

AbstractEcotourism can incentivize social and environmental benefits through marine conservation, in parallel with efforts to better manage fisheries, coastal development, and other human pressures. In Mexico's Gulf of California and Baja California Peninsula (GCBP), marine ecosystems support tourism activities in many communities, but to date there have been no region‐wide studies to estimate their benefits or identify key species. Based on data collected in this study, each year nature‐based marine tourism in the GCBP results in 896,000 visits, US$518 million in expenditures and at least 3,575 direct jobs from formal operations. In interviews with operators, over 40 species groups were named as important; sea lions, whale sharks, whales, and marlin were the highest ranked, highlighting the importance of ecosystem‐wide health for nature‐based tourism sustainability. Local employment and the ability to make economic and conservation goals compatible were noted by operators as significant opportunities provided by nature‐based marine tourism; challenges included pollution and declines in ecosystem health, a lack of infrastructure, poor resource management policies, and high operating costs. As nature‐based marine tourism expands, a wider transition to true ecotourism, a focus on equitable benefits and collaboration between stakeholders and a cross‐scale and ecosystem approach to management will be vital for achieving potential sustainable social, ecological and economic benefits.
Robust desmoothed real estate returns
Authors: Delfim Jean‐Christophe , Hoesli Martin 
Published: March 2020

AbstractThis research starts from the observation that common desmoothing models are likely to generate some extreme returns that will distort risk measurement and hence can lead to investment decisions that are suboptimal relative to those that would be made if a transaction‐based index were available. Thus, we propose to improve the desmoothing models by incorporating a robust filter into the procedure. We report that in addition to properly treating for smoothing, the method prevents the occurrence of extreme values. As shown with U.S. data, our method leads to desmoothed series whose characteristics are akin to those of transaction‐based indices.
idPAD: Paper Analytical Device for Presumptive Identification of Illicit Drugs
Authors: Lockwood Tracy‐Lynn E. , Leong Tammy X. , Bliese Sarah L. , Helmke Alec , Richard Alex , Merga Getahun , Rorabeck John , Lieberman Marya 
Published: March 2020

AbstractAs drug overdose deaths across the United States continue to rise, there is increasing interest in field testing of illicit substances. This work discusses a paper‐based analytical device (idPAD) that can run a library of 12 colorimetric tests at the same time, each detecting different chemical functional groups and materials found in illicit drugs, distractor substances, and cutting agents. The idPAD requires no electricity, costs less than $2 USD, and requires minimal training to operate. The results of the 12 tests form a color barcode which is “read” by comparison to standard images. The accuracy of the idPAD was assessed using samples of heroin, cocaine HCl, crack, and methamphetamine at concentrations of 25%–100% in a lactose matrix, as well as pure lactose. Based on 840 “reads” by three different users, the idPAD showed 95% sensitivity and 100% specificity for detecting these drugs; the most common error was mistaking cocaine HCl for crack or crack for cocaine HCl. In a second step, samples of heroin, cocaine, and methamphetamine (n = 30) and distractor substances (pharmaceuticals, cutting agents, and other illicit drugs, n = 64) were tested by two readers, yielding a sensitivity of 100% and specificity of 97%. Targeted substances were detected reliably at 55–180 μg/lane, and the idPAD was found to be stable for at least 3 months when stored at room temperature. The library approach used in the idPAD may provide the accuracy and robustness necessary for a presumptive field drug test.
The Effects of the Tax Cuts and Jobs Act of 2017 on Defined Benefit Pension Contributions*
Authors: Gaertner Fabio B. , Lynch Daniel P. , Vernon Mary E. 
Published: March 2020

ABSTRACTThis study examines the effect of the Tax Cuts and Jobs Act of 2017 (TCJA) on corporate defined benefit pension contributions. The TCJA decreases the corporate tax rate from 35 percent in 2017 to 21 percent in 2018 and thereafter. This change incentivizes firms to increase 2017 pension contributions to take advantage of tax deductions at a higher rate. Consistent with this incentive, we find firms increase defined benefit pension contributions by an average of 25 to 31 percent in 2017 compared with earlier years. We also find that taxpaying firms are the primary contributors. Further, taxpaying firms with high levels of pension‐related deferred tax assets contribute over three times as much as taxpaying firms with low levels of pension‐related deferred tax assets. We also find firms that increase pension contributions in 2017 reduce 2018 contributions, consistent with intertemporal income shifting rather than a permanent change in pension funding strategy.
The Use and Characteristics of Foreign Component Auditors in U.S. Multinational Audits: Insights from Form AP Disclosures*
Authors: Burke Jenna J. , Hoitash Rani , Hoitash Udi 
Published: March 2020

ABSTRACTThis paper investigates the common, yet previously opaque, practice of using foreign audit firms (component auditors) to conduct portions of audit work for U.S. public companies. U.S. regulators have expressed concern for the transparency and quality of audits using component auditors. Employing data disclosed in the newly mandated PCAOB Form AP, we find that component auditor use is largely structural, determined by the size and complexity of clients' multinational operations. We do not find that the mere use of component auditors is detrimental to audit outcomes, but rather the amount of work conducted by component auditors is associated with lower audit quality (i.e., higher likelihood of misstatement), higher likelihood of nontimely reporting, and higher audit fees, which collectively suggest that component auditor engagements are associated with adverse outcomes. Furthermore, we find that only the work performed by less competent component auditors and those facing geographic and cultural/language barriers, including significant geographic and cultural distance, weak rule of law, and low English language proficiency, is associated with adverse audit outcomes. Overall, these findings provide initial archival evidence that the use of certain component auditors on U.S. multinational audits is associated with audit coordination issues, which suggests that PCAOB Form AP disclosures provide relevant information.