bluuebunny/crossref_metadata_2025_split huggingface dataset:
The capitalization of spatial healthcare accessibility into house prices in Taiwan: an application of spatial quantile regression
Authors: Peng Ti-Ching 
Published: December 2020

Purpose
Population ageing is fast becoming a major social concern across the globe. This ageing trend unavoidably fuels elders’ demand for healthcare services. As the main users of health care service, whether the healthcare is geographically approachable in local areas is more imperative to senior residents with restricted mobility. This paper proposes to examine the effect of elders’ healthcare accessibility on property prices of Taipei Metropolis, Taiwan.

Design/methodology/approach
Luo and Qi’s (2009) enhanced two-step floating catchment area method – taking both healthcare demand and supply into account – was used to measure three types of healthcare services: “physician-to-elder ratio”, “hospital bed-to-elder ratio” and “ambulance-to-elder ratio”. Spatial quantile regression (SQR) model was then used to examine the spatial effect of healthcare accessibility on different property price ranges.

Findings
The “physician-to-elder ratio” and “hospital bed-to-elder ratio” demonstrated expected consistent positive effects across all quantiles of property prices (p < 0.01) in SQR, and its effects aggravated as the quantiles of property prices rose. The “ambulance-to-elder ratio” demonstrated a non-linear influence on property prices (i.e. a negative effect on lowest quantile prices but a positive on higher quantile prices) possibly due to the semi-obnoxious characteristic of the ambulance. That is, residents living in lower priced neighbourhoods may dislike ambulances’ annoying sound of sirens (i.e. ambulances’ disamenity), while residents living in higher valued neighbourhoods may on the contrary appreciate ambulances’ healthcare services (i.e. amenity).

Practical implications
These findings are expected to offer some insights for government’s policies in providing elders in their later years with good residential quality and easy access to healthcare resource.

Originality/value
This paper is one of the few studies that consider the capitalization of the spatial healthcare accessibility to elders into property prices. In this ageing trend across the globe, although all the accessibility to medical resources should be equally critical, the application of spatial quantile regression revealed residents’ inconsistent tendency against semi-obnoxious ambulances. It provides a different perspective in defining the importance of healthcare accessibility in neighbourhoods.
Six sigma project prioritization and selection: a multi-criteria decision making approach in healthcare industry
Authors: Pakdil Fatma , Toktaş Pelin , Can Gülin Feryal 
Published: December 2020

Purpose
The purpose of this study is to develop a methodology in which alternate Six Sigma projects are prioritized and selected using appropriate multi-criteria decision-making (MCDM) methods in healthcare organizations. This study addresses a particular gap in implementing a systematic methodology for Six Sigma project prioritization and selection in the healthcare industry.

Design/methodology/approach
This study develops a methodology in which alternate Six Sigma projects are prioritized and selected using a modified Kemeny median indicator rank accordance (KEMIRA-M), an MCDM method based on a case study in healthcare organizations. The case study was hypothetically developed in the healthcare industry and presented to demonstrate the proposed framework’s applicability and validity for future decision-makers who will take place in Six Sigma project selection processes.

Findings
The study reveals that the Six Sigma project prioritized by KEMIRA-M assign the highest ranks to patient satisfaction, revenue enhancement and sigma level benefit criteria, while resource utilization and process cycle time receive the lowest rank.

Practical implications
The methodology developed in this paper proposes an MCDM-based approach for practitioners to prioritize and select Six Sigma projects in the healthcare industry. The findings regarding patient satisfaction and revenue enhancement mesh with the current trends that dominate and regulate the industry. KEMIRA-M provides flexibility for Six Sigma project selection and uses multiple criteria in two-criteria groups, simultaneously. In this study, a more objective KEMIRA-M method was suggested by implementing two different ranking-based weighting approaches.

Originality/value
This is the first study that implements KEMIRA-M in Six Sigma project prioritization and selection process in the healthcare industry. To overcome previous KEMIRA-M shortcomings, two ranking based weighting approaches were proposed to form a weighting procedure of KEMIRA-M. As the first implementation of the KEMIRA-M weighting procedure, the criteria weighting procedure of the KEMIRA-M method was developed using two different weighting methods based on ranking. The study provides decision-makers with a methodology that considers both benefit and cost type criteria for alternates and gives importance to experts’ rankings related to criteria and the performance values of alternates for criteria.
Crisis leadership during COVID-19: the role of governors in the United States
Authors: Sadiq Abdul-Akeem , Kapucu Naim , Hu Qian 
Published: December 2020

PurposeThe purpose of this viewpoint article is to understand crisis leadership during COVID-19 by examining the decision-making with respect to implementing COVID-19 mitigation measures, collaboration with stakeholders, and communication strategies of the governors of the States of California, Texas, Florida, and New York in the United States.Design/methodology/approachThis viewpoint article employs information from the extant literature on crisis leadership and secondary sources to understand the four governor's crisis leadership strategies during COVID-19.FindingsGovernors Gavin Newsom of California and Andrew Cuomo of New York made quicker decisions regarding implementing COVID-19 mitigation measures (e.g. shutting down the economy, mandating physical distancing, issuing stay-at-home orders, mandating wearing face covering in public and issuing a state of emergency) compared to Governors Greg Abbott of Texas and Ron DeSantis of Florida. In addition, all four governors collaborated with state and local governments, private entities, and nonprofits to address COVID-19. Finally, all four governors held some form of briefing on COVID-19 on a regular basis and used different media to get their information out to the public.Originality/valueThis viewpoint article uses decision-making regarding implementation of mitigation strategies, collaboration with stakeholders, and crisis communication strategy to understand governors' crisis leadership during COVID-19.
Investigating predictors of online vigilance among university students
Authors: Le Roux Daniel B. , Parry Douglas A. 
Published: December 2020

PurposeOnline vigilance is a novel construct which describes individual differences in users' cognitive orientation to online connectedness, their attention to and integration of online-related cues and stimuli and their prioritisation of online communication. Its proponents argue that it is acquired through the processes of instrumental and attentional training that underlie media use behaviours. The purpose of the present study is to investigate the role of three personal characteristics (emotional intelligence, rumination and identity distress) as predictors of online vigilance in addition to media use behaviour.Design/methodology/approachThe authors adopted an exploratory frame and followed a survey-methodology to collect data among a sample of university students (n = 812). The resulting data were analysed through a hierarchical multiple regression process in which four models were considered.FindingsThe findings indicate that while media use behaviours (daily smartphone use, social media use, messaging, video watching and media multitasking) predict online vigilance, their combined effect is weak. However, when considering these behaviours in combination with trait rumination and identity distress, a moderate effect is observable.Research limitations/implicationsWhile the findings do not permit causal inference, it suggests that two personal characteristics, trait rumination and identity distress, play an important role in determining an individual's tendency or ability to psychologically disconnect from their online spheres. This provides an initial step towards the theorisation of online vigilance and the identification of individuals who may be at risk of acquiring it.Originality/valueOnline vigilance is a novel construct which has only been investigated in a small number of studies. However, its emphasis on psychological connectedness presents a unique and important development in the context of permanently online, permanently connected living. The present study is the first to explore its association with personal characteristics.
Debiasing as a powerful management accounting tool? Evidence from German firms
Authors: Kreilkamp Niklas , Schmidt Maximilian , Wöhrmann Arnt 
Published: December 2020

Purpose
The purpose of this paper is to investigate if and how firms approach debiasing and what determines its success. In particular, this study examines if debiasing is effective in reducing cognitive decision biases. This paper also investigates organizational characteristics that determine the effectiveness of debiasing.

Design/methodology/approach
This study uses survey data from German firms to answer the research questions. Target respondents are individuals in a senior management accounting function.

Findings
In line with the hypotheses, this paper finds that debiasing can reduce cognitive biases. Moreover, this study finds that psychological safety not only directly influences the occurrence of cognitive biases but is also an important factor that determines the effectiveness of debiasing.

Research limitations/implications
This paper provides evidence that debiasing can serve as a powerful management accounting tool and discusses debiasing in the context of recent management accounting literature. This study also adds to the stream of research that investigates the role of psychological safety in organizations by highlighting its importance for successful debiasing.

Practical implications
This paper informs firms that use or intend to use debiasing about crucial determinants to consider when debating its implementation, i.e. psychological safety. This study also identifies risk management as a potential interface for the implementation of systematic debiasing.

Originality/value
While previous research primarily addresses specific cognitive biases and debiasing mechanisms using lab experiments, this is – to the best of the knowledge – the first study investigating cognitive biases and debiasing on a broad conceptual level using survey data.
The internationalisation of management accounting research in the German-speaking countries – a longitudinal study
Authors: Endenich Christoph , Hoffjan Andreas , Krutoff Anne , Trapp Rouven 
Published: December 2020

Purpose
This paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely on their intellectual heritage or adapt to the conventions prevailing in the international community.

Design/methodology/approach
This paper provides a research taxonomy of 273 papers published by management accounting researchers from the German-speaking countries between 2005 and 2018 in domestic and international journals with regard to topics, settings, methods, data origins and theories of these papers. The study also systematically compares these publications with the publications by international scholars as synthesised in selected prior bibliometric studies.

Findings
The findings suggest that German-speaking researchers increasingly adapt to the conventions prevailing in the international management accounting literature. Indicative of this development is the crowding out of traditional core areas of German-speaking management accounting such as cost accounting by management control topics. The study also finds that German-speaking researchers increasingly rely on the research methods and theories prevailing internationally.

Research limitations/implications
The paper documents considerable changes in the publications of management accounting researchers from the German-speaking countries. These changes raise the question how other national research communities internationalise and whether these processes lead to a greater homogenisation of international management accounting research, which might impair the advancement of management accounting knowledge.

Originality/value
This paper provides first empirical evidence on how management accounting research conducted in the German-speaking countries has changed in the course of the internationalisation of the research community and builds an important basis for future research in other geographic settings.
A business-cycle model with monopolistically competitive firms and Calvo wages: lessons for Bulgaria
Authors: Vasilev Aleksandar 
Published: December 2020

PurposeThe author augments an otherwise standard business-cycle model with a rich government sector and adds monopolistic competition in the product market and rigid prices, as well as rigid wages a la Calvo (1983) in the labor market.Design/methodology/approachThis specification with the nominal wage rigidity, when calibrated to Bulgarian data after the introduction of the currency board (1999–2018), allows the framework to reproduce better observed variability and correlations among model variables and those characterizing the labor market in particular.FindingsAs nominal wage frictions are incorporated, the variables become more persistent, especially output, capital stock, investment and consumption, which help the model match data better, as compared to a setup without rigidities.Practical implicationsThe findings suggest that technology shocks seem to be the dominant source of economic fluctuations, but nominal wage rigidities as well as the monopolistic competition in the product market, might be important factors of relevance to the labor market dynamics in Bulgaria, and such imperfections should be incorporated in any model that studies cyclical movements in employment and wages.Originality/valueThe computational experiments performed in this paper suggest that wage rigidities are a quantitatively important model ingredient, which should be taken into consideration when analyzing the effects of different policies in Bulgaria, which is a novel result.
Determining manufacturing system changes based on new product specifications
Authors: Schou Casper , Sørensen Daniel Grud Hellerup , Li Chen , Brunø Thomas Ditlev , Madsen Ole 
Published: December 2020

Purpose
The purpose of this paper is to investigate how necessary changes in a manufacturing system can be determined based on a new product specification. It proposes a formal modelling approach, enhancing the utilization of changeability of a manufacturing system given a set of changes in a product.

Design/methodology/approach
To develop the proposed modelling approach, a design science research method is used to iteratively frame an issue, develop a solution and evaluate it in a relevant environment. Evaluation is carried out through a case study.

Findings
A stepwise method is introduced, facilitating the creation of a model describing the relations between product characteristics within a product family and the changeability of a manufacturing system. Limitations of each manufacturing system module are evaluated to determine permittable changes in the product domain. This establishes clear relations between product attributes and manufacturing capabilities. Through this, users receive feedback on which parts of the manufacturing system must change, depending on changes in product attributes.

Research limitations/implications
Testing has been carried out in an academic learning factory setting. Products and processes are thus less complicated than an industrial setting. The system used for validation is highly modular by design.

Practical implications
The proposed approach could be used during product development, when determining characteristics and variety of new products, evaluating the consequences of changing the solution space. This implies a shorter time-to-market and lower product costs.

Social implications
Faster product development and shorter time-to-market would give manufacturers increased agility to track market needs, and ultimately lead to greater fulfilment of customer requirements.

Originality/value
The current body of literature focus on modelling either products or manufacturing systems. Little literature addresses both, but does not touch on identifying changes within parts of the manufacturing system, nor supports the high changeability proposed in this research.
Suspicious activity reports (SARs) regime: reforming institutional culture
Authors: Loh XiaoTong 
Published: December 2020

Purpose
Against a backdrop of money laundering scandals in the banking industry, this study aims to assess anti-money laundering (AML) reporting obligations of bankers in the UK. By evaluating the effectiveness of the current suspicious activity report (SAR) regime, this study seeks to use the senior management functions of the Senior Managers and Certification Regime (SMCR) to achieve the goals of AML law within the banking sector.

Design/methodology/approach
This study firstly evaluates the efficiencies of the available risk-based sanctions aimed at making the banks the gatekeeper for money laundering. It points out the three-fold deficiencies of the SAR regime in the UK. Lastly, it discusses and examines the merits of multiple proposals for reformation.

Findings
It is argued that the risk-based sanctions have failed to achieve their goals to deter banks from abusing their products and services to facilitate money laundering activities. In revealing the three-fold deficiencies of the SAR regime – theoretical flaws, practical inapplicability and institutional culture – this study argues for both the retainment of the current regime and the repositioning of regulation focus on the reformation of institutional culture, particularly within large or multinational corporates, in terms of their commitment to fulfilling AML obligations.

Originality/value
This essay has concluded that the regime has correct tools under the Proceeds of Crime Act 2002, the Money Laundering Regulations 2017 and the SMCR to address problems associated with AML reporting obligations imposed on the banking sector.
Money laundering in the modern crime system
Authors: Rusanov Georgy , Pudovochkin Yury 
Published: December 2020

Purpose
This paper aims to study the role of money laundering in the system of modern crime.

Design/methodology/approach
The methodology of this research will include the study of quite obvious relationships, which in themselves do not need special substantiation today, namely, money laundering and terrorism; money laundering and corruption; money laundering and organized crime.

Findings
The following methods are used in the research process: studying the sentences of the courts of the Russian Federation related to the conviction of persons for money laundering; analysis of national judicial statistics and statistics of international organizations related to money laundering; a survey of 96 experts (law enforcement officers, scientists specializing in the study of combating money laundering, government officials whose powers include activities to combat money laundering and the financing of terrorism).

Originality/value
Based on the results of the study, a number of conclusions were made. In particular, at present, in view of the built-up effective system of measures to control the income received as a result of certain types of criminal activity (corruption crime, organized crime, economic crime), money laundering has taken a leading role in the structure of modern crime.
Tackling suspect wealth: towards an accountable and transparent future?
Authors: Wang Sally Junsong 
Published: December 2020

Purpose
The purpose of this paper is to provide an empirical comparative analysis on cross-border suspect wealth issues and international efforts to curb corruption-related suspect wealth. Through the lens of the United Nations Convention Against Corruption (UNCAC) and the Stolen Asset Recovery Initiative (StAR) Initiative, this paper illustrates the strength and limitations of current anti-corruption frames and as a result, sheds lights on the dilemmas of tackling suspect wealth on the ground.

Design/methodology/approach
This paper begins with an overview of the magnitude of suspect wealth; then it compares the focuses of the UNCAC and the StAR Initiative. The author draws upon lessons from previous suspect wealth settlement cases to illustrate the limitations of applying the international frameworks. Finally, this paper takes China as case study to highlight lessons for future anti-corruption efforts.

Findings
According to the StAR Initiative, $20–$40bn worth of public assets are stolen via corruption each year, amounting to 20% to 40% of development assistance annually. But the most recent data estimate that the total assets repatriated from OECD countries were $423m from 2006 to 2012, which was only a small fraction of estimated stolen assets. This highlights that tackling suspect wealth not only has moral value but also provides practical benefits for countries seeking development finance.

Research limitations/implications
The UNCAC has brought international cooperation and the importance of transparency to the forefront of tackling suspect wealth. It creates an international norm for recovering and repatriating stolen assets. But due to its loose implementation and enforcement, the UNCAC has left loopholes in anti-corruption policymaking, particularly in countries lacking the rule of law. By comparison, the StAR Initiative takes innovative approach such as using insolvency for asset recovery and country-based capacity building to strengthen originating countries’ ability to repatriate assets. Both the UNCAC and the StAR Initiative are well-intended, but authoritarian regimes and weak rule of law often create dilemma for international collaboration.

Practical implications
This paper provides recommendations on how to further tackle suspect wealth with existing international frameworks.

Social implications
Reducing suspect wealth contributes to society equity and restores public trust by recovering much needed public assets and development resources.

Originality/value
This paper illustrates the effect of UNCAC and the StAR Initiative through a comparative lens. It demonstrates how rising authoritarianism can create dilemmas for work against corruption and suspect wealth. Finally, it provides potential policy prescriptions for navigating such dilemmas via shared international efforts.