bluuebunny/crossref_metadata_2025_split huggingface dataset:
Sliding energy of textured surfaces via pendular tests
Authors: Ferri Gabriel , Dias Leonardo , de Carvalho Ruan , Costa Henara 
Published: October 2019

Purpose
Surface texturing can improve the tribological performance of contacting sliding surfaces under different contact and lubrication conditions, which has been proved both numerically and experimentally. This study aims to suggest a new methodology to evaluate the tribological behavior of textured surfaces using an adapted pendular scratch tester.

Design/methodology/approach
A Charpy-type tester was adapted to meet conditions that are relevant for sliding surfaces. The test rig was used to evaluate low carbon steel textured surfaces produced via maskless electrochemical texturing. The textures were composed of 100 pockets with an average diameter of 200 µm of and variable average depths (1.5, 3.5 and 7 µm). The tests were performed under dry and lubricated conditions for smooth and textured surfaces. The lubricated tests simulated a starved condition by applying a drop of lubricant.

Findings
For starved lubrication, surface texturing reduced the sliding energy when compared with smooth surfaces. This was attributed to the pocket’s ability to provide an additional supply of lubricant, as well as a reduced amount of plastic deformation around the pockets during sliding of the indenter. However, under dry sliding conditions, no significant effect of surface texturing was detected.

Originality/value
A new evaluation methodology was proposed, using single-pass pendular sliding of a spherical indenter to measures the energy absorbed during sliding, which was referred to as sliding energy. The measurements are repeatable and can detect sliding energy differences between smooth and textured surfaces.
When face meets globalization
Authors: Huang Haiyang , He Jiaxun 
Published: October 2019

PurposeSynthesizing the unique Confucian cultural values and the common characteristics of emerging markets, the purpose of this paper is to examine how face drives consumers’ attitudes toward global consumer culture positioning (GCCP) as well as the moderating roles of social aggrandizement and susceptibility to normative influence (SNI).Design/methodology/approachThe authors adopt the total effect moderation model to test the hypotheses using data collected from China.FindingsThe results show that face positively affects consumers’ attitudes toward GCCP through enhancing their pursuit for global myth. In addition, social aggrandizement positively moderates the influence of face on pursuit for global myth. SNI positively moderates the influence of pursuit for global myth on attitudes toward GCCP.Practical implicationsThe findings of this study highlight the need to utilize local powers to promote brands globally and provide guidelines for “Think Globally, Act Locally” in Confucian societies.Originality/valueThis study represents an important step in the global branding literature regarding the advancement of culturally driven attitudes toward GCCP by taking root in the Confucian culture.
The business model of Chinese movies
Authors: Chen Man , Han Xiaomin , Zhang Xinguo , Wang Feng 
Published: October 2019

Purpose
The motion picture industry is a cultural and creative industry. Unlike its US counterpart, the Chinese motion picture industry is still developing. Therefore, learning from the US market, the purpose of this paper is to analyze the business model of Chinese movies from the perspective of new product diffusion.

Design/methodology/approach
Based on 66 movies released in the US and 21 movies released in China, this paper first compares the diffusion curves of Chinese and US movies through the movie life cycle and box office trends. Next, it analyzes the moviegoing behaviors of Chinese and US audiences based on the innovation and imitation coefficients in the Bass model. Finally, it compares the attention to information of Chinese and US audiences from the perspective of interpersonal word-of-mouth (WOM).

Findings
In the USA, a movie’s highest weekly box office is usually in its opening week, followed by a weekly decline in revenue; in China, there is no difference in box office performance between the first two weeks, but a weekly decline in revenue similarly follows. US audiences pay more attention to advertisements for movies than WOM recommendations, while Chinese people pay more attention to WOM recommendations. Neither the Chinese nor the US market differs in the volume of WOM between the first week before release and the opening week, and these two weeks are the most active period of WOM in both markets.

Practical implications
During the production phase for Chinese movies, we should satisfy opinion leaders’ needs. During the distribution phase, we should not only focus on market spending before the movie’s release, but also increase market spending in the opening week. During the theater release phase, we should stimulate WOM communication between moviegoers and thereby attract many more opinion seekers.

Originality/value
Few studies have investigated the Chinese motion picture industry from the perspective of new products. This paper compares and analyzes the diffusion of Chinese and US movies using the Bass model of new product diffusion, providing systematic theoretical guidelines for the commercial operation of the Chinese motion picture industry.
The effect of outside blockholders on earnings management around seasoned equity offerings in French listed companies on the SBF120
Authors: Jerbi Maatougui Abir , Halioui Khamoussi 
Published: October 2019

PurposeThe purpose of this study is to test the effect of the presence of outside blockholders on earnings management around seasoned equity offerings (SEOs).Design/methodology/approachGiven that SEO can be one of motivations for earnings management, the authors examined the role of outside blockholders in monitoring the opportunistic behavior of managers around 50 SEOs realized by 45 French companies during the 2005-2009 period based on panel data model.FindingsThe authors found that issuing firms are used for upward earnings management during the pre-offering period. Indeed, the discretionary accruals know a continuous evolution during the three years preceding SEO and peaked in the year prior to the SEO. This result led us to examine the role played by the outside blockholders on earnings management. The results provided empirical evidence that the presence of outside blockholders in SEO firms is able to restrain earnings management practices.Research limitations/implicationsThis study allows to inform investors that French issuing firms are less overvalued in the presence of outside blockholders than in their absence. As a result, investors have an interest in participating in the SEO of firms that hold outside blockholders in their capital structure. Again, based on this study, users of financial statements can trust the reliability of the financial statements published by companies with outside blockholders because of the careful control exercised by these shareholders in the process of producing financial information. However, similar to how any research may suffer from some limitations, this work has two major limitations. Firstly, the authors examined the impact of outside blockholders on earnings management without distinguishing between the different types of blockholders (such as individual investors, pension funds, mutual funds, banks and trusts). Secondly, they have estimated the discretionary accruals by referring to a single model (Kothariet al., 2007). However, the use of two or more models for estimating accruals will lead to more robust results.Originality/valueThe empirical literature emphasizes the monitoring role played by these shareholders on earnings management. However, it does not distinguish between the circumstances when the monitors either lose or win from exaggerations. This research completes this lack by studying the impact of outside blockholders on earnings management around SEOs.
Firm characteristics and compliance with IAS/IFRS
Authors: Alnaas Ali , Rashid Afzalur 
Published: October 2019

PurposeThis paper aims to examine the influence of firm characteristics on harmonisation of companies listed on the Egypt, Morocco and Tunisia Stock Exchanges.Design/methodology/approachThis study uses a checklist based mainly on the International Financial Reporting Standards (IFRS).FindingsThe findings of the study are 6that the level of compliance with IFRS was higher in 2010 than in 2005. Multiple regression analysis indicates that the level of compliance with IFRS increases with company size, institutional ownership, industry and language of disclosure.Research limitations/implicationsThe findings of this study suggest that both institutional- and firm-level forces influence the harmonisation process.Originality/valueThis study contributes to the literature on accounting harmonisation in the context of North Africa.
Value relevance of R&D reporting in India: significance of intangible intensity
Authors: Kumari Pooja , Mishra Chandra Sekhar 
Published: October 2019

PurposeFundamental shifting of the world toward intangible intensive economy raised an apprehension regarding value relevance of internally generated intangible assets. In the previous studies, research and development (R&D) expenditure is recognized as a significant accounting item, which can indicate potential internally generated intangible assets. This study aims to examine whether investors consider nature of intangible intensity of a firm for the evaluation of R&D expenditure to determine equity values in India.Design/methodology/approachThe authors compared value relevance of capitalized and the expensed portion of R&D expenditure between intangible- and non-intangible-intensive firms. They adopted empirical model grounded on the generalized version of Ohlson’s (1995) model.FindingsThe findings of the study indicate that, in intangible-intensive (non-intangible) firms, the capitalized portion of expenditure is positively (negatively) significant and the expensed portion of R&D expenditure is negatively (positively) significant to explain equity values.Practical implicationsThe findings of this study may have potential implication for the discussion on the accounting treatment of internally generated intangible assets based on the nature of intangible intensity of the firm. The study also suggests that while setting standards, standard-setters should consider nature of intangible intensity of the firm, which could disseminate the discrepancy between the market and book value of the equity.Originality/valueThe study provides evidence, how value relevance of R&D reporting is affected by the nature of intangible intensity of a firm.
Impact of IAS 39 reclassification on income smoothing by European banks
Authors: Ozili Peterson K. 
Published: October 2019

Purpose
The purpose of this study is to examine the impact of the reclassification of International accounting standard (IAS) 39 on income smoothing using loan loss provisions among European banks.

Design/methodology/approach
Regression methodology is used to determine the extent of income smoothing using loan loss provisions before and after IAS 39 reclassification. The authors predict that the strict recognition and re-classification requirements of IAS 139 reduced banks’ ability to smooth income using bank securities and derivatives, motivating them to rely more on loan loss provisions to smooth income. The authors test this hypothesis over a sample of 114 European banking institutions over the period 2005 to 2013.

Findings
The findings do not support the prediction for income smoothing through loan loss provisions. Also, there is no evidence for income smoothing in the pre- and post-IAS 39 reclassification period.

Research limitations/implications
The implication of the findings is that the European banks did not use loan loss provisions to smooth income during the period examined, and rather rely on other accounting numbers to smooth income. This implies that the International Accounting Standards Board’s strict disclosure regulation improved the reliability and informativeness of loan loss provision estimates among European banks during the period of analysis.

Originality/value
This study is the first attempt to analyze the effect of IAS 39 re-classification on bank’s ability to smooth income in Europe.
Whistleblowing over patient safety and care quality: a review of the literature
Authors: Blenkinsopp John , Snowden Nick , Mannion Russell , Powell Martin , Davies Huw , Millar Ross , McHale Jean 
Published: October 2019

Purpose
The purpose of this paper is to review existing research on whistleblowing in healthcare in order to develop an evidence base for policy and research.

Design/methodology/approach
A narrative review, based on systematic literature protocols developed within the management field.

Findings
The authors identify valuable insights on the factors that influence healthcare whistleblowing, and how organizations respond, but also substantial gaps in the coverage of the literature, which is overly focused on nursing, has been largely carried out in the UK and Australia, and concentrates on the earlier stages of the whistleblowing process.

Research limitations/implications
The review identifies gaps in the literature on whistleblowing in healthcare, but also draws attention to an unhelpful lack of connection with the much larger mainstream literature on whistleblowing.

Practical implications
Despite the limitations to the existing literature important implications for practice can be identified, including enhancing employees’ sense of security and providing ethics training.

Originality/value
This paper provides a platform for future research on whistleblowing in healthcare, at a time when policymakers are increasingly aware of its role in ensuring patient safety and care quality.
Hong Kong regulation of crypto-related investments
Authors: Wong Michael 
Published: October 2019

Purpose
To provide an overview of the Hong Kong regulatory regime for crypto-related investment products.

Design/methodology/approach
Describes the existing regulatory regime in Hong Kong for crypto-related investment products prior to November 2018 and, following circulars issued by the Hong Kong Securities and Futures Commission (SFC) in November 2018, regulatory standards relating to virtual asset portfolio managers and fund distributors and a conceptual framework for potential regulation of virtual asset trading platform operators. Discusses the implications of the regulatory standards and conceptual framework.

Findings
The regulatory standards have aligned the requirements relating to crypto-related securities and futures contracts with those for crypto-related assets that do not fall within such definitions. The opt-in approach under the conceptual framework demonstrates that the SFC is actively trying to learn about the operations of platform operators and develop appropriate regulations accordingly.

Originality/value
Practical guidance from experienced lawyer with expertise in fund formation, fund investments and retail fund registration
The influence of business innovation with relationship of organizational learning and job satisfaction on market orientation
Authors: Al Idrus Salim , Ahmar Ansari Saleh , Abdussakir Abdussakir 
Published: October 2019

PurposeThis paper aims to reveal the effect of organizational learning on market orientation, job satisfaction on market orientation, organizational learning on business innovation, job satisfaction on business innovation and market orientation on business innovation.Design/methodology/approachResearch was designed to use quantitative approach to understand causal relationship of variables. partial least squares structural equation modeling (PLS-SEM) was used to facilitate this approach. Questionnaire was given to 46 dairy cattle milk cooperatives in East Java, Indonesia.FindingsResearch findings are explained as follows: both high organizational learning and high job satisfaction can produce high market orientation, organizational learning reduces business innovation, job satisfaction increases business innovation and market orientation reduces business innovation of dairy cattle milk cooperatives in East Java, but this reduction is not statistically significant.Research limitations/implicationsThis research has identified that business innovation is affected by job satisfaction, while market orientation is affected by organizational learning and job satisfaction. Next research shall be conducted on another business type or business group but in greater population.Practical implicationsIt is expected that the results of this research will provide guidance for dairy cattle milk cooperatives in East Java concerning with how to improve market orientation and business innovation based on organizational learning and job satisfaction.Originality/valueThis research has determined factors that affect market orientation and examined its impact on business innovation after observing the aspects of organizational learning and job satisfaction.
Inclusion through use and membership of co-working spaces
Authors: Jeske Debora , Ruwe Theresa 
Published: October 2019

Purpose
The purpose of this paper is to provide an overview of co-working trends, drivers, and explore how the use of such workspaces may support employers wishing to increase the sense of belonging and acceptance of their mobile workers at work.

Design/methodology/approach
This conceptual paper reviews recent literature on co-working, relating this trend to changes in the nature of work, property management and the use of workplaces by employees. A particular focus concerns the social aspects of co-working which may be critical for supporting mobile workers’ sense of inclusion in a work community.

Findings
Co-working spaces provide important sources of support, learning and networking opportunities (and hence inclusion), which may offset the lack of community and opportunities that mobile workers face when working outside the main offices of their employers. The authors outline the practical implications as well as recommendations for employers interested in selecting or organising their own co-working spaces. Several research gaps are also delineated for researchers interested in this area.

Practical implications
The use of independent and consultancy-type co-working spaces offer new working opportunities for mobile workers employed in private, public and community organisations. The creation of corporate co-working spaces also provides new learning opportunities for employers that want to create and promote flexible as well as inclusive working environments for their mobile workers.

Originality/value
The research on co-working is relatively limited to date. The current paper provides an important overview of drivers and several starting point for employers interested in learning more about co-working.
Successful business intelligence implementation: a systematic literature review
Authors: El-Adaileh Nadeem Ali , Foster Scott 
Published: October 2019

Purpose
The purpose of this paper is to present a systematic literature review to determine the factors that relate to successful business intelligence (BI) system implementation.

Design/methodology/approach
The study has a collection of literature that highlights potential references in relation to factors for system implementation in relation to BI. There is the employment of “content analysis”, given that the study purpose is the achievement of deep understanding of the variety of factors of implementation that other researchers have previously identified.

Findings
An initial investigation of 38 empirical studies on the implementation of BI led to ten factors being compiled. Difficulties in implementation were found to exist in relation to the operationalisation of large numbers of factors within organisations. The implementation factors were analysed and then sorted into a descending order based upon their frequency of occurrence.

Research limitations/implications
The research is limited to consider BI implementation factors. Moreover, literature is collected from selected databases and journals from 1998 to 2018.

Practical implications
Researchers of BI may, within the future, develop models for the measurement of the implementation level of BI within industries along with the sustaining of them. Moreover, work-based learning industries can benefit by adopting the results of this study for the effective implementation of BI. The implementation factors can be seen as key constructs upon which there may be the undertaking of more statistical analyses.

Originality/value
The original output from this research can help researchers’ in the future in enhancing identification of studies that are relevant for the review of literature for their research.
Collaborative query reformulation in tourism information search
Authors: Du Jia Tina , Mohammad Arif Abu Shamim , Hansen Preben 
Published: October 2019

Purpose
Collaborative information search (CIS) is a growing and significant research area. Query formulation and reformulation is an important search strategy in information search. However, limited research has investigated query behavior during CIS. The purpose of this paper is to characterize collaborative query reformulation (CQR) by exploring the sources of collaborative query (CQ) terms and the types and patterns of CQR in the context of tourism information search.

Design/methodology/approach
An empirical study was designed to investigate search query reformulation as tourists performed CIS on a devised interface. A total of 36 participants (in 18 pairs) took part in the study; data were documented in pre- and post-search questionnaires, search logs and chat logs.

Findings
The findings show that participants intermixed individual search and collaborative search during CIS. Participants constructed CQ terms mainly by selecting terms from individual search queries and discussion chat logs. Eight types of CQR were identified, with specialization (82 percent) accounting for the most used search tactics. At most times, participants were found to add terms to the previous query. Findings demonstrated 27 specific CQR patterns; in excess of two-third participants (69 percent) took only one move to reformulate CQ by adding terms, or replacing/using new words.

Practical implications
The results of this research can be used to inform the design of search systems supporting collaborative querying in CIS.

Originality/value
This study is highlighting an important research direction of CQ reformulation in collaborative search while previous studies of the topic are limited, comparing to the vast body of work on query reformulation in individual information search using regular search systems.