bluuebunny/crossref_metadata_2025_split huggingface dataset:
Maximising profitability of quaternary sector organisations through workforce optimisation
Authors: Ghosh Anindya , Kundu Sayantan , Ghosh Piyali , Dutta Tanusree 
Published: August 2020

PurposeThe purpose of this paper is to develop a workforce optimisation model that maximises the profitability of a knowledge-based service organisation in the quaternary sector.Design/methodology/approachAn optimisation model that allocates resources from different skillsets and seniority to projects that are delivered from several geographies has been developed in this paper. With the objective of maximising the profitability of a pipeline of projects, the model selects which projects to accept and which not to and indicates how many resources to hire for (or layoff from) each skillset-seniority-geography combination.FindingsThe paper discusses the model and its scalable nature. Through hypothetical scenarios, it is shown that the model, using a simple non-linear algorithm, converges to optimal solutions.Research limitations/implicationsThe model depends on inputs that are exogenously supplied by the organisation. The applicability of the outcome is dependent on them. However, on the other hand, it allows for the alignment of the outcomes with the strategic objective of the organisation.Practical implicationsThe paper discusses the multi-dimensional nature of effective human resource allocation problem. It not only maximises profitability but also allows organisations to strategically screen projects. With proper calibration and minor modifications, the model may be used to allocate resources across the knowledge-based industry.Originality/valueThe paper integrates the demand and supply-side problems of workforce allocation to projects in a novel way to form a tractable model that is pragmatic and applicable.
Participant well-being and local festivals: the case of the Miri country music festival, Malaysia
Authors: Tan Kim-Lim , Sim Adriel K.S. , Chai Delon , Beck Louise 
Published: August 2020

PurposeFestivals are becoming a growing commodity for countries keen to increase their portfolio of tourist attractions. The benefits experienced by the local community and the visitors at festivals are multi-faceted. However, existing tourism research has primarily focussed on the value of the event in terms of customer satisfaction. It has yet to explicitly identify the affect music festivals have on individuals' well-being. This study aims to investigate the effect of music festival unique attributes on visitors' satisfaction levels and how it influences individuals' well-being.Design/methodology/approachA paper-based questionnaire was distributed to participants visiting the Miri Country Music Festival (MCMF) in Malaysia, and partial least squares–structural equation modelling (PLS-SEM) was used for data analysis.FindingsThe results from 288 respondents revealed that the festival programme was the main attribute in influencing one's satisfaction to a festival, which in turn improved one's subjective well-being. The other attributes that influence an individual's satisfaction in a music festival include food, information services and festival value.Originality/valueThis study advances the body of knowledge by integrating the self-determination theory and the environmental psychology theory as the bases that a music festival potentially provides an engaging environment that is conducive for positive well-being among the participants. This is the first study that confirms the influence of the different predictors on the perceived value of MCMF, proposing a model in developing a better understanding of the participants' well-being.
Shaping our perception of reality: sustainability communication by Canadian festivals
Authors: Dodds Rachel , Novotny Michelle , Harper Sylvie 
Published: August 2020

PurposeThe purpose of this paper is to determine the extent of online communication by festivals regarding their sustainability practices using Cultivation Theory as the framework to determine perceived value creation.Design/methodology/approachA mixed method approach was utilized to achieve data triangulation through a content analysis of websites, content analysis of social media sites as well as interviews.FindingsFindings indicated that 64% of festivals did not communicate any sustainable practices through their websites and only 6% communicated via social media. The most common sustainability practices communicated were waste management and sustainable transportation, yet few festivals engaged in effective, consistent and sufficient marketing of initiatives to festivalgoers. Best practice festivals (having communicated 5.47 initiatives or more) were found to have been significantly more likely than non-best practice festivals to be music festivals and have been in operation longer. Best practice festivals were also more likely than non-best practice festivals to have sustainability engrained into their corporate philosophy via a communicated sustainable vision and mission. Interviews revealed that most festivals did not have a designated role responsible for all sustainable initiatives and the responsibility was often taken on by volunteers or festival organizers. Festival organizers that communicated sustainability initiatives efficiently, consistently, and sufficiently perceived these efforts to benefit the festivals value amongst festivalgoers and host communities. Propensity to communicate sustainability initiatives was found to have been impacted by awareness, categorization, timing, policy and funding.Research limitations/implicationsWhile the findings are limited to the country of Canada and the extent of communication on websites and social media platforms as well as those festivals who participated, interviews helped to overcome these limitations as they gained an understanding of what was undertaken but not necessarily communicated.Practical implicationsThe findings generated from this study could be used as a guide for establishing a benchmark for festivals regarding sustainable communication as well as strategies for overall corporate responsibility. Content regarding sustainability at festivals is scarce, as is information on festival communication. As a result, this paper seeks to understand the sustainable initiatives that are being communicated by festivals.Originality/valueThis is the first time Cultivation Theory was used within a tourism context and may be a useful tool to determine value creation. Through Cultivation Theory, festival organizers believed to have the ability to impact perceived value of the festival by implementing efficient, consistent and sufficient communication of sustainability initiatives.
Questioning stereotypes about US site-based subsidized housing
Authors: Silverman Robert Mark , Patterson Kelly L. , Wang Chihuangji 
Published: August 2020

Purpose
There is a dearth of basic analysis about how the demographics of residents living in the US Department of Housing and Urban Development (HUD) subsidized properties relate to the quality of housing. This research vacuum is often filled by popular stereotypes. This study aims to address this gap by examining the relationship between the demographics of residents and inspection scores.

Design/methodology/approach
Two data sources are drawn from the analysis: the 2018 HUD Picture of Subsidized Households database and HUD’s 2018 REAC Public and Multi-Family Housing Inspection Scores. Linear and logistic regression analysis were conducted, and selected data were mapped using GIS software.

Findings
The analysis examines the demographics of site-based subsidized properties in relation to inspection scores. In 2018, HUD identified 31,225 traditional public housing and other site-based multi-family properties in its Picture of Subsidized Households database. Residents living in these properties are often stereotyped as a homogeneous group that is predominantly composed of single, minority women with children who are welfare dependent. Similarly, properties are often portrayed as dilapidated, high-rise projects in segregated urban communities. The results from the analysis do not support these stereotypes about HUD-subsidized multi-family properties. By contrast, the results indicate that a diverse group of households lives in HUD-subsidized multi-family properties.

Originality/value
There is a need for scholars, advocates and practitioners to more aggressively challenge the popular stereotypes about site-based subsidized housing. In particular, there is a need for enhanced public scholarship focused on the dissemination of evidence-based research.
Forecasting house prices in Iran using GMDH
Authors: Nazemi Behrooz , Rafiean Mohsen 
Published: August 2020

Purpose
An accurate predictive model for forecasting urban housing price in Isfahan can be useful for sellers and owners to take more appropriate actions about housing supplying. Also, it can help urban housing planners and policymakers in managing of the housing market and preventing an urban housing crisis in Isfahan. The purpose of this paper is forecasting housing price in Isfahan city of Iran until 2022 using group method of data handling (GMDH).

Design/methodology/approach
This paper presents an accurate predictive model by applying the GMDH algorithm by using GMDH-Shell software for forecasting housing price in municipal boroughs of Isfahan city till the second half of 2022 based on creating time series and existing data. Alongside housing price, some other affecting factors have been also considered to control the forecasting process and make it more accurate. Furthermore, this research shows the housing price changes of boroughs on map using ArcMap.

Findings
Based on forecasting results, the housing price will increase at all boroughs of Isfahan till second half of the year 2022. Amongst them, Borough 15 will have the highest percentage of the price increasing (28.27%) to year 2022 and Borough 6 will have the lowest percentage of the price increasing (8.34%) to the year 2022. About ranking of the boroughs in terms of housing price, Borough number 6 and 3 will keep their current position at the top and Borough number 15 will stay at the bottom.

Research limitations/implications
In this research, just few factors have been selected alongside housing price to control the forecasting process owing to limitation of reliable data availability about affecting factors.

Originality/value
The most remarkable point of this paper is reaching to a mathematical formula that can accurately forecast housing price in Isfahan city which has been rarely investigated in former studies, especially in simplified form. The technique used in this paper to forecast housing price in Isfahan city of Iran can be useful for other cities too.
Determinants of cargo and eco-efficiencies of global container shipping companies
Authors: Kuo Kuo-Cheng , Lu Wen-Min , Kweh Qian Long , Le Minh-Hieu 
Published: August 2020

PurposeThis study aims to evaluate cargo and eco-efficiency of global container shipping companies (CSCs) and explore the determinants of the CSCs' efficiencies. While the former is derived from the CSCs' operational perspective, the latter highlights environmental issue related to carbon emission reduction.Design/methodology/approachIn the first stage, a two-stage double bootstrap approach of data envelopment analysis (DEA) is applied to derive bias-corrected cargo and eco-efficiency of the top ten global CSCs under the variable returns to scale assumption. In the second stage, ordinary least squares and truncated regression are applied to examine determinants of the CSCs' efficiencies.FindingsThe DEA results reveal that the cargo efficiency of the CSCs is higher than their eco-efficiency by about 2.6% under variable returns to scale in DEA. However, the bias-corrected results show that the difference is 2.9%. The overall average efficiencies suggest that the CSCs can improve their cargo (eco) efficiency by 6.9% (10.8%). In the second stage, the regression results show that the numbers of ship, return on assets and asset turnover ratio are significantly related to both cargo and eco-efficiencies, whereas the total fleet capacity positively affects cargo efficiency.Research limitations/implicationsThe results of this study can help the inefficient CSCs make strategic decisions to improve their performance. For example, their business experience and capacity may be contributing to their efficiencies. However, this study only focuses on the container market among the three main markets, namely, dry bulk, wet bulk and container.Originality/valueThis study highlights an environmental issue in the shipping industry. While CSCs are operating their cargo efficiently in general, they should also put green initiatives into their business operations for the long-term sustainability.
Economic measuring of losses derived from inventory management at an oil refinery
Authors: Machado Marcos Fabricio , Lacerda Daniel Pacheco , Morandi Maria Isabel Wolf Motta , Camargo Luis Felipe Riehs , Dresch Aline 
Published: August 2020

PurposeThe purpose of the present study is to identify and measure economically the losses related to inventory management in an oil refinery.Design/methodology/approachAn exploratory case study was conducted to search for a better understanding of a phenomenon and its implications.FindingsThe results obtained based on the case study suggest the need to observe this phenomenon in other contexts and take managerial actions that will eliminate waste as one of the forms of generating value for the company. The results were related to each other and to the traditional metrics of inventory management and can be used as a base to improve mathematical and computational models for production planning and scheduling and also performance indicators.Originality/valueNo studies have been found that attempt to measure the economic losses derived from inventory management and their capacity in this environment.
Receptiveness of effective tax rate to firm characteristics: an empirical analysis on Indian listed firms
Authors: Panda Ajaya Kumar , Nanda Swagatika 
Published: August 2020

PurposeThe purpose of this paper is to empirically investigate the factors deriving effective tax rate (ETR) for Indian manufacturing firms in different sectors. The study also tries to analyze the sensitiveness of ETR because of shocks on its key determinants.Design/methodology/approachThe study is using Arellano–Bond dynamic panel regression model to identify the key drivers of ETR, and impulse response functions of panel vector auto-regression model to analyze the response of ETR because of one standard deviation (SD) shock to its key determinants.FindingsThis study concludes that ETR is significantly explained by firm size, profitability, growth rate and non-debt tax shield in most of the sectors, and debt ratio, asset tangibility and age of the firms are impacting ETR differently across sectors. In case of entire manufacturing sector, firm size, profitability, growth and non-debt tax shield are driving ETR positively and asset tangibility is driving ETR negatively. Interest coverage ratio (ICR) and firm age are not significant drivers of ETR. ETR is positively related with firm size, but responses negatively when there is an immediate shock to firm size. Similarly, ETR is negatively related with asset tangibility, but responds positively following an immediate shock to it. Overall, ETR is more sensitive and responses significantly because of shocks in firm size, profitability, growth, asset tangibility and non-debt tax shield whereas, the response is very marginal following shocks to debt ratio, ICR and age of the firm.Research limitations/implicationsFirm managers may find the study useful to understand the receptiveness of ETRs at each sector level. The empirical findings are not only validating the theoretical developments but also providing a root cause analysis to the firm managers to understand the cause and consequence of ETRs for firms at different sectors.Originality/valueEmpirically investigating the factors driving ETR and analyzing its sensitiveness because of one SD shock on its key determinants for Indian manufacturing firms from different sectors is the originality of this study. Developing a strong theoretical background and empirically validating it through advanced methodology makes the study unique.
The historical evolution and popularity of activity-based thinking in management accounting
Authors: Berg Terje , Madsen Dag Øivind 
Published: August 2020

PurposeThis paper aims to examine the historical evolution and popularity of activity-based thinking in management accounting. As an organising framework, this paper applies the lens of management fashion theory, which is a perspective that is well suited to the examination of the lifecycles of management accounting concepts and ideas.Design/methodology/approachThis paper pursues a bibliographic approach to better understand the past and present state of activity-based thinking. Thus, this paper attempts to piece together a mosaic picture by synthesising existing research on activity-based thinking from a wide range of academic and practitioner-oriented sources.FindingsWhile the original activity-based costing (ABC) model has evolved and broadened and has generated new related concepts, studies suggest that it is not as successful as accounting concepts such as the balanced scorecard. The overall popularity trajectory of activity-based thinking can be considered to be negative, and it is currently not receiving much attention in accounting journals.Research limitations/implicationsThis paper is based on desk research and is limited by a reliance on secondary sources. In addition, it may be subject to the authors’ own biases when it comes to defining relevant articles studied.Practical implicationsThis paper provides more insight into the evolution and popularity of activity-based thinking and discusses some of the reasons why it is not more widely used in practice.Originality/valueAlthough many studies have examined the diffusion of ABC-related techniques, most are quite dated. More than 30 years have passed since the coining of the ABC term, and the time is ripe to provide a historical re-examination of the impact of this type of thinking in the field of accounting and to consider the latest developments and trends.
WWH-dropout scale: when, why and how to measure propensity to drop out of undergraduate courses
Authors: Schmitt Jeovani , Fini Maria Inês , Bailer Cyntia , Fritsch Rosangela , Andrade Dalton Francisco de 
Published: August 2020

PurposeThis study aims at developing an instrument to measure the latent trait propensity to drop out in face-to-face higher education.Design/methodology/approachBased on Tinto's student integration theory, a 27-item scale was created to measure student propensity to drop out of undergraduate programs. Item response theory was used to evaluate the psychometric analysis of the items. Furthermore, different methodologies were used to evaluate and provide evidence for content validity, response process validity, internal structure validity and criterion-related validity.FindingsWith the support of specialists in the construct, the interpretation of the scores for the use of the scale was defined in four levels of propensity: high, moderate, low and very low.Research limitations/implicationsThe latent trait propensity to drop out in face-to-face higher education allows the inclusion of new items and aspects in the instrument. Thus, it can be adapted to distance education.Practical implicationsThe students' propensity to drop out score can be useful for researchers and administration units in colleges and universities in the planning of permanent institutional actions and programs to take preventive measures.Social implicationsMinimize dropout in order to raise the educational level of the population and make better use of the resources invested in education.Originality/valueThis study points out when, why and how propensity to drop out can be measured and how scores can be interpreted in the context of the problem.
Can introductory financial accounting grades predict student choice to major in accounting?
Authors: Dyce Sarah , Lento Camillo , Pousa Claudio 
Published: August 2020

PurposeSocial cognitive career theory (“SCCT”) suggests that positive feedback can influence educational choices. Introductory courses often provide students with their first opportunity to obtain feedback in a given discipline. As a result, SCCT hypothesizes that introductory courses grades will impact a student's decision to major in a given discipline. The purpose of this paper is to explore this hypothesis in the accounting domain.Design/methodology/approachLongitudinal data were collected from four cohorts of students registered at a Canadian university. The main hypothesis is tested by estimating a logistic regression.FindingsA significant positive relationship is found between a student's introductory financial accounting (“IFA”) course grade and their decision to major in accounting. This decision to major in the discipline is not found to be affected by various student (e.g. biological sex or age) or instructor (e.g. whether the instructor holds a CPA designation or not) characteristics.Practical implicationsThis study supports seminal and enduring research that emphasizes the IFA course as a gateway into the accounting major. As a result, educators should consider these findings when designing their IFA courses and the related student supports embedded within the IFA course.Originality/valuePrior literature offers conflicting results on the relationship between IFA grades and student's choice to major in accounting. This study relies upon a theoretical framework, SCCT, to settle the debate. This study further extends the prior literature by exploring the impact of various student and instructor characteristics on the relationship between IFA grades and student's choice to major in accounting.
Convergence and determinants of anti-corruption disclosure among extractive firms in Africa
Authors: Duho King Carl Tornam , Agyenim-Boateng Cletus , Asare Emmanuel Tetteh , Onumah Joseph Mensah 
Published: August 2020

PurposeThe purpose of this study is to examine the convergence and determinants of anti-corruption disclosures of extractive firms in Africa.Design/methodology/approachThe study uses an unbalanced panel data of 27 firms operating in 5 African countries covering the period 2006 to 2018. Corporate data is collected from the global reporting initiative (GRI) database. The study uses an index to measure overall disclosure and individual items are coded as binary. The study uses fixed effects, panel logistic and panel-corrected standard error regression, depending on the type of dependent variable used.FindingsThe results indicate that the determinants of anti-corruption disclosure are membership in the United Nations global compact (UNGC) and Extractive Industry Transparency Initiative, multi-national enterprise status, corruption perception index and human development index (HDI). Specifically, UNGC membership and multi-national status enhance the disclosure on corruption analysis. Countries with a high prevalence of corruption tend to disclose more on corruption analysis. Disclosure on corruption training is high among firms that are UNGC signatories, countries with a high HDI and countries with a high prevalence of corruption. There is a weak effect of firm-level, industry-level and country-level factors on disclosures on corruption response.Research limitations/implicationsThe study provides insights on the use of GRI 205: Anti-Corruption, which has relevant implications for practitioners, policymakers and the academic community.Originality/valueThis study is premier in exploring anti-corruption disclosure with a special focus on extractive firms in Africa. It is also unique in providing a test of both beta and sigma convergence among the firms.