bluuebunny/crossref_metadata_2025_split huggingface dataset:
Aircraft positioning using GPS/GLONASS code observations
Authors: Krasuski Kamil , Cwiklak Janusz , Grzegorzewski Marek 
Published: November 2019

Purpose
This paper aims to present the problem of the integration of the global positioning system (GPS)/global navigation satellite system (GLONASS) data for the processing of aircraft position determination.

Design/methodology/approach
The aircraft coordinates were obtained based on GPS and GLONASS code observations for the single point positioning (SPP) method. The numerical computations were executed in the aircraft positioning software (APS) package. The mathematical scheme of equation observation of the SPP method was solved using least square estimation in stochastic processing. In the research experiment, the raw global navigation satellite system data from the Topcon HiperPro onboard receiver were applied.

Findings
In the paper, the mean errors of an aircraft position from APS were under 3 m. In addition, the accuracy of aircraft positioning was better than 6 m. The integrity term for horizontal protection level and vertical protection level parameters in the flight test was below 16 m.

Research limitations/implications
The paper presents only the application of GPS/GLONASS observations in aviation, without satellite data from other navigation systems.

Practical implications
The presented research method can be used in an aircraft based augmentation system in Polish aviation.

Social implications
The paper is addressed to persons who work in aviation and air transport.

Originality/value
The paper presents the SPP method as a satellite technique for the recovery of an aircraft position in an aviation test.
Family directors, independent directors, remuneration committee and executive remuneration in Malaysian listed family firms
Authors: Jong Ling , Ho Poh-Ling 
Published: November 2019

PurposeThe purpose of this paper is to examine the influence of family directors and independent directors on executive remuneration of listed family firms in Malaysia, and their involvement in remuneration committee on executive remuneration.Design/methodology/approachFixed effect estimation is employed to examine 1,395 firm-year observations from 2010 to 2014.FindingsFamily and independent directors do not have statistically significant influence on executive remuneration. Rather, family ownership exerts a significant positive influence on executive remuneration. This study also reveals that the interaction of family CEOs with the family directors on remuneration committee exerts a significant positive influence on executive remuneration.Research limitations/implicationsThe measurement of executive remuneration excludes the share options due to the non-disclosure of this information in the annual reports.Practical implicationsThe findings would be useful to the policy-makers and regulators in appraising the governance measures of remuneration arrangement.Originality/valueThis study premises on the Type II agency conflict between controlling shareholders and minority shareholders. Independent directors could not mitigate the Type II agency conflict via the governance of executive remuneration. They are not the effective governance mechanism that the minority shareholders can rely on. The additional analyses provide theoretical implication that the pervasive Type II agency conflict is ameliorated when the CEOs do not have family relationships with the controlling family shareholders.
Accumulated (integrated) interest and the square root process
Authors: Ma Diandian , Song Xiaojing , Tippett Mark , Truong Thu Phuong 
Published: November 2019

Purpose
The purpose of this study is to determine distributional properties of the accumulated rate of interest when the instantaneous rate of interest evolves in terms of the Cox et al. (1985) square root process.

Design/methodology/approach
The law of iterated (or double) expectations is used to determine the mean and variance of the accumulated rate of interest on a cash management (or loan) account when interest accumulates at the instantaneous rates of interest implied by the square root process.

Findings
This study demonstrates how the accumulated rate of interest does not satisfy the strong mixing conditions necessary for convergence in distribution to the normal density function.

Originality/value
This study has strong educational value in determining distributional properties of the accumulated rate of interest when the instantaneous rate of interest evolves in terms of the Cox et al. (1985) square root process and demonstrating how the accumulated rate of interest does not satisfy the strong mixing conditions necessary for convergence in distribution to the normal density function.
Crisis communication consulting: rethinking the role of PR firms in solving organizational crises
Authors: Jugo Damir , Pakozdi Ivan , Milas Zdeslav 
Published: November 2019

PurposeThe purpose of this paper is to explore the relationship between organizations and their PR firms during crisis situations. It contributes to the field by identifying the role of communication consultants in contemporary organizational crises, tasks they are entrusted by their clients, as well as providing their perspective on current crisis communication practice and its future development.Design/methodology/approachThe research is based on 13 semi-structured in-depth interviews with two groups of senior staff in 11 Croatian PR agencies: CEOs, directors, managing partners and senior consultants, all in charge of their clients’ crisis communication projects.FindingsThe research results suggest that PR firms define crisis differently than their clients, who tend to consider every risk a crisis, which causes a significantly broadened scope of work for their PR firms. The findings also suggest crises to be periods when new PR firm–client relations are often established and caution PR firms to balance between openly expressing their opinion when unfavorable for their clients and providing the best advice possible to achieve a sustainable business model with the clients that they consult.Originality/valueThis research provides rare insight into crisis communication consulting practice, especially consultant–client relations during crises. Methodologically, it includes a representative group of senior communication practitioners acting as consultants and can provide the management of PR firms and scholars valuable insight into the current and future trends of the crisis communication field in Croatia.
How analyst recommendations respond to corporate uncertainty caused by investment behavior
Authors: Zhang Longwen , Wei Minghai 
Published: November 2019

PurposeCorporate investment behavior increases the uncertainty of a company’s operation and performance. The purpose of this paper is to investigate how analyst recommendations respond to corporate uncertainty caused by investment behavior and what motivates analysts to react as they do.Design/methodology/approachThe authors test two motivation hypotheses: the hypothesis that analysts are currying favor with management to obtain private information and the hypothesis that analysts have conflicts of interest due to connections. Using Chinese analyst-level data from 2007 to 2015, the authors find that overall investment levels, R&D investment and M&A events are significantly positively correlated with analyst recommendations, suggesting that analysts tend to react optimistically to corporate investment behavior.FindingsAnalysts are only optimistic about companies with low information transparency, suggesting that analysts may be trying to curry favor with management to gain access to private information. The authors find that analysts with stronger recommendations have more private information and analysts with more private information publish more accurate earnings forecasts, which supports the hypothesis that analysts curry favor with management through optimistic recommendations to obtain more private information. This is consistent with the logic that the difficulty of earnings forecasting increases under uncertain conditions, increasing the demand for private information. The authors then group the analysts according to their underwriting connections, securities company’s proprietary connections and fund connections, and find that the positive correlation between corporate investment behavior and analyst recommendations exists only in the unconnected groups. This is evidence against the hypothesis that analysts have conflicts of interest due to their connections.Originality/valueFirst, the authors link the optimism of analysts with the uncertainty of analysts’ information inputs to partially unpack the black box of analysts’ analyses. Second, the authors test the two hypotheses mentioned. There is a lack of comparative studies on the influence of different motivations on the behavior of analysts.
Transformational leadership and innovation in teaching and learning activities: the mediation effect of knowledge management
Authors: Supermane Sugunah 
Published: November 2019

Purpose
Education institutions persist by transforming leadership skills to manage their knowledge resources efficiently as well as enhance the lecturer’s teaching and learning innovation capabilities. Therefore, the purpose of this study is to investigate whether knowledge management plays a role of mediator between transformational leadership and teaching and learning innovation in teacher education.

Design/methodology/approach
A cross-sectional survey design was used to collect the primary data from 359 teacher educators across Malaysia. Self-administered questionnaires were distributed to all the samples, and the collected data was analysed using structural equation modelling approach.

Findings
The data analysis indicated that knowledge management did not play the role of a mediator in this study because the direct effect of transformational leadership on teaching and learning innovation was stronger than the indirect effect of transformational leadership through knowledge management.

Practical implications
From the aspect of implications on the practice, it was suggested that all lecturers and head of departments attend clinical training and workshops on knowledge management to further understand the knowledge management processes that could enhance the quality of teaching in teacher education institutes.

Originality/value
This study is perhaps the first study to investigate the role of knowledge management as a mediator between transformational leadership and teaching and learning innovation in teacher education.
Three stages of entrepreneurial orientation: the founder’s role
Authors: Ljungkvist Torbjörn , Boers Börje , Samuelsson Joachim 
Published: November 2019

PurposeThe purpose of this paper is to understand the development of the five dimensions of entrepreneurial orientation (EO) over time by taking a founder’s perspective.Design/methodology/approachThe paper draws on an in-depth single-case study. It combines semi-structured interviews in the company with archival data, such as annual reports, press clips and interviews in business magazines.FindingsThe results indicate that the EO dimensions change from being personalized and directly solution-oriented to being intangible value-creation-oriented.Originality/valueBy suggesting ownership-based EO configurations, this study contributes insights into how different ownership forms propel EO. These configurations – that is, personal, administrative based and intangible focused – show the impact of the EO dimensions and provide a systematic and theoretical understanding of EO change over time.
High-speed impact assessment for composite air inlet
Authors: Doubrava Radek , Oberthor Martin , Bělský Petr , Raška Jan 
Published: November 2019

Purpose
The purpose of this paper is to describe the approach for the design of a jet engine composite air inlet for a new generation of jet trainer aircraft from the perspective of airworthiness requirements regarding high-speed impact resistance.

Design/methodology/approach
Validated numerical simulation was applied to flat test panels. The final design was optimised and verified by validated numerical simulation and verified by testing on a full-scale demonstrator. High-speed camera measurement and non-destructive testing (NDT) results were used for the verification of the numerical models.

Findings
The test results of flat test panels confirmed the high durability of the composite structure during inclined high-speed impact with a near-real jet inlet load boundary condition.

Research limitations/implications
Owing to the sensitivity of the composite material on technology production, the results are limited by the material used and the production technology.

Practical implications
The application of flat test panels for the verification and tuning of numerical models allows optimised final design of the air inlet and reduces the risk of structural non-compliance during verification tests.

Originality/value
Numerical models were verified for simulation of the real composite structure based on high-speed camera results and NDT inspection after impact. The proposed numerical model was simplified for application in a real complex design and reduced calculation time.
The future trip: a story of transformational change
Authors: Brandt Eva Norrman , Andersson Ann-Christine , Kjellstrom Sofia 
Published: November 2019

PurposeThe study of successful transformational change processes in organizations has been limited. The purpose of this paper is to understand a change process and the type of change that occurred in a pharmaceutical company in Sweden 2005–2014.Design/methodology/approachAn interactive research design was used, and semi-structured interviews were conducted with 19 individuals, asking about their views on the change journey. Meetings and dialogue with leaders from the organization also took place. Observations from feedback meetings with leaders were included in the analysis. The results were analysed using a time-ordered display identifying key events, interpreted by a theoretical lens determining the type of change over a period of 10 years.FindingsThis was a transformational change caused by external pressure, supported by visionary and transparent leadership, collaborative methods aiming at broad involvement and systemic understanding. The results indicated a 40 per cent increase in productivity and altered organizational design and culture. Sense-making activities, persistent adoption of quality improvement tools, dispersed power and sequential change activities underpinned the success.Practical implicationsThe results provide insight into the processes of transformational change. Change leaders were provided with knowledge, inspiration and insight when facing transformations.Social implicationsIncreased prevalence of transformational change calls for new organizational competencies and altered roles for leaders and employees. There is a need for new ways of developing competence and new recruitment policies for leaders.Originality/valueThis case presents unique empirical evidence of a successful cultural transformation led by a leader using post-conventional principles.
Accounting and politicians: a theory of accounting information usefulness
Authors: Ouda Hassan A.G. , Klischewski Ralf 
Published: November 2019

PurposeHow do cognitive aspects influence the use/non-use of accounting information by the politicians? The purpose of this paper is to conceptualize and theorize the readiness to use and the actual use of accounting information in relation to the human and social agency involved.Design/methodology/approachApplying cognitive fit theory and social cognitive theory, the authors explain how cognition of accounting information producers and users relates to their tasks and their environment. Analyzing cognitive matching, the authors develop accounting information usefulness as a function of the cognitive match between the accounting information producers and users.FindingsThe theoretical findings posit that cognitive fit increases with the degree of matching between the cognition of accounting information producers and the cognition of accounting information users. The theory proposes that enriching and matching the various cognitive factors lead to formation of more aligned mental representations to govern the processes of accounting information production and use as a prerequisite for the accounting information usefulness.Research limitations/implicationsBy theorizing human cognition, behavior and learning, the authors seek to contribute to the explanation and prediction of accounting information use. Future research needs to empirically validate and/or further develop the propositions.Practical implicationsPractically, the conceptualization can be used to align individual and collective learning on both sides and to introduce information use audit as an instrument for supporting collective learning.Originality/valueThe theory of accounting information usefulness is the first attempt in public sector accounting literature to explain the relation of production and consumption of accounting information in relation to the cognition of the actors involved.
Making sense of the users of public sector accounting information and their needs
Authors: van Helden Jan , Reichard Christoph 
Published: November 2019

Purpose
The purpose of this paper is to dismantle the complex issue of “use of accounting information (AI)” by pointing to different groups of information users, diverging interests and needs of these user groups and various influential factors on the usability and the actual use of AI.

Design/methodology/approach
This paper includes a literature review and conceptual reflections.

Findings
The review of recently published articles on the issue of “use of accounting information” presents an actual picture of the academic debate on purposes of use, user types, needs of various user groups and factors influencing the usability and the actual use of AI. The subsequent conceptual reflections deal with so far less regarded user groups, with options to strengthen the user perspective in budgeting and financial reporting, with approaches for engaging users in the content of accounting documents, with interrelations between user needs, usability and use intensity, including various antecedents of the different variables of the information-use issue.

Research limitations/implications
This paper presents promising routes for future research.

Practical implications
The paper emphasizes the importance of paying more attention to the specific information needs and the motivations of various stakeholder groups generally interested in using financial information.

Originality/value
The paper presents results of reviewing recent literature on the issue of “use of accounting information” and provides some insight into specific aspects of this issue.
What drives board committee structure? Evidence from an emerging market
Authors: Jiraporn Pornsit , Uyar Ali , Kuzey Cemil , Kilic Merve 
Published: November 2019

PurposeBoard committees enable boards to function effectively, as committees improve the quality of corporate governance by fulfilling specific, assigned tasks. This study aims to explore how board structure, CEO duality and audit quality are associated with board committee structure in the context of an emerging market, namely, Turkey.Design/methodology/approachThe sample consisted of 122 firms listed on the Industrial Index of Borsa Istanbul for the years between 2012 and 2014, inclusive, and this yielded 366 firm-year observations. To test the hypotheses, the panel data analysis method was used, which enabled the elimination of certain problems, such as multicollinearity and estimation bias, as well as specification of the time-variant association between the predictor variables and the output variable.FindingsBoard size, board independence and firm size had a positive association with the number and size of board committees, whereas CEO duality had a negative association with the number and size of board committees. Moreover, the appointment of female members on audit and corporate governance committees was more frequent in firms that had a high proportion of women on their boards. Finally, audit quality was positively associated with the existence of risk committee, the overall diversity of board committees and the diversity of corporate governance committees.Research limitations/implicationsThe study is not free from limitations. It covers the time span between 2012 and 2014; thus, readers should be cautious about generalizing these results longitudinally, as a different time periods could possibly yield different results. The second limitation concerns the fact that only industrial firms were sampled; thus, these findings may not be valid in other sectors.Practical implicationsThe paper shifts the attention of researchers from overall board structure to board committee structure. The results of the study provide insights for policymakers, boards and shareholders. Policymakers can formulate boards and committees by considering these findings. Boards can benefit from the conclusions of this study in shaping their own structure and sub-committee structures. Current and potential shareholders may find the results of the study instructive in making investment decisions.Originality/valueThis study investigates the factors associated with the structure of overall and specific board committees. Additionally, while most prior research on board committees has sampled firms that are domiciled in developed countries, this study examines the subject in an emerging country context, namely Turkey. Moreover, this study adds to the literature by examining the association between audit quality and board committee structure, which has been largely neglected in prior literature.
The potential beyond IC 4.0: the evolution of business intelligence towards advanced business analytics
Authors: Ratia Milla , Myllärniemi Jussi , Helander Nina 
Published: November 2019

Purpose
The private health care sector is seeking to improve their understanding of business processes to be able to improve their performance. The purpose of this paper is to understand the future needs of the private health care sector organizations in terms of business intelligence (BI) and business analytics (BA) to ensure value creation.

Design/methodology/approach
The four evolution stages of intellectual capital enriched by managerial data-driven approach are used as a framework to point out the future of BI or BA in the private healthcare sector. The research includes private health care organizations, BI vendors and management consultants in Finland.

Findings
Based on the findings, the private health care is stepping towards a new phase of data-driven decision-making, requiring to change the whole set of mind towards use of data and required capabilities. Moreover, it shows that the future factors of BI varied from practical tools and methods such as predictive and prescriptive analytics along with AI, to more conceptual factors such as social BI co-creation and platforms.

Practical implications
As an outcome, this study provides an understanding of the role of IC components in the future BI and use of BA as well as provides a valuable insight into the future potential of BI in the private health care sector.

Originality/value
Data-driven decision-making and seeking for new business opportunities are currently one of the most discussed topics in the private health care sector. By identifying the future opportunities of BI and BA, this study provides a better understanding of the role of IC components and BI in creating potential for new business for private health care.