bluuebunny/crossref_metadata_2025_split huggingface dataset:
Exploring the missing link between top management team characteristics and megaproject performance
Authors: Yun Le , Wan Jingyuan , Wang Ge , Bai Ju , Zhang Bing 
Published: January 2020

PurposeThe purpose of this paper is to analyze the relationship between the demographic characteristics of top management teams (TMTs) (i.e. age, gender, administrative level, senior management experience and educational background) and megaproject performance, with respect to schedule, cost, quality, safety and technological innovation. The results shed new light on the effectiveness of different types of TMT.Design/methodology/approachThis paper collected secondary and objective data from 208 TMT members in 42 megaprojects and employed hierarchical regression analysis to test the research hypotheses.FindingsThe findings revealed that age has a significant influence on schedule performance; gender has a significant influence on safety performance; senior management experience has a significant influence on cost performance; and educational background has a significant influence on both schedule and technological innovation performance. However, this study did not find evidence of a significant relationship between the administrative level and megaproject performance.Research limitations/implicationsThis paper mainly focused on China’s megaprojects, most of which are globally influential (e.g. Hong Kong–Zhuhai–Macao Bridge and Shanghai Expo), however this sampling approach still limits the generalizability of research findings to other contexts.Originality/valueThe results of this paper contribute to a better understanding of how management team capabilities translate into better project achievements. This paper also provides implications on the criteria for selecting top megaproject managers to optimize the composition of the TMT and realize better performance.
Application of stochastic linear programming in managerial accounting
Authors: Wu Di , Choi Yong , Li Ji 
Published: January 2020

Purpose
This paper aims to focus on applications of stochastic linear programming (SLP) to managerial accounting issues by providing a theoretical foundation and practical examples. SLP models may have more implications – and broader ones – in industry practice than deterministic linear programming (DLP) models do.

Design/methodology/approach
This paper introduces both DLP and SLP methods. In addition, continuous and discrete SLP models are explained. Applications are demonstrated using practical examples and simulations.

Findings
This research work extends the current knowledge of SLP, especially concerning managerial accounting issues. Through numerical examples, SLP demonstrates its great ability of hedging against all scenarios.

Originality/value
This study serves as an addition to building a cumulative tradition of research on SLP in managerial accounting. Only a few SLP studies in managerial accounting have focused on the development of such an instrument. Thus, the measurement scales in this research can be used as the starting point for further refining the instrument of optimization in managerial accounting.
Variable snap-off study for 3D additive screen printing
Authors: Wang Yacheng , Li Peibo , Liu Yuegang , Sun Yize , Su Liuyuan 
Published: January 2020

Purpose
In 3D additive screen printing with constant snap-off, the inhomogeneous screen counterforce will influence the printing force and reduce the printing quality. The purpose of this paper is to study the relationship between scraper position, snap-off and screen counterforce and develop a variable snap-off curve for 3D additive screen printing to improve the printing quality.

Design/methodology/approach
An experiment was carried out; genetic algorithm (GA) optimization theoretical model, backpropagation neural network regression model and least square support vector machine regression model were established to study the relationship between scraper position, snap-off and screen counterforce. The absolute errors of counterforce of three models with the experiment results were less than 1.5 N, which was tolerated and the three models were considered valid. The comparison results showed that GA optimization theoretical model performed best.

Findings
The results suggest that GA optimization theoretical model performed best to represent the relationship, and it was used to develop a variable snap-off curve. With the variable snap-off curve in 3D additive screen printing, the inhomogeneous screen counterforce was weakened and the printing quality was improved.

Originality/value
In printing production, the variable snap-off curve in 3D additive screen printing helps improve the printing quality; this study is of prime importance to the 3D additive screen printing.
Improving expatriate adjustment: a social network perspective
Authors: Pustovit Sasha 
Published: January 2020

PurposeWhile the value of connections with host-country nationals (HCNs) for expatriate adjustment is well established, there is little guidance regarding which HCNs stand to benefit expatriates most. The purpose of this paper is to utilize a social network perspective to build theory to explain how and why expatriates who are connected to a central HCN are more likely to adjust. This study offers explicit guidance for steps parent country management can take to assist expatriates in the development of valuable connections with HCNs, even while thousands of miles away from the expatriate’s new locale.Design/methodology/approachThis study takes a social network approach to build theory that will improve understanding of the expatriate experience.FindingsBecause central individuals tend to be embedded in the organization, their embeddedness is likely to spread to expatriates with whom they are in close contact with. Links to central HCNs are posited to contribute to improved work adjustment by enabling expatriates to attain a better understanding of workplace requirements and workplace norms.Practical implicationsManagement can take steps to identify central HCNs using social network analysis and introduce expatriates to highly central HCNs to help improve expatriate adjustment.Originality/valueThis study answers explicit calls in the literature for a greater exploration of social interaction of expatriates in understanding the expatriate experience, as well as calls for taking a more active role in the management of informal relationships. This study is the first to discuss implications of the HCN’s network to expatriate outcomes.
Comparative analysis between global sukuk and bond indices: value-at-risk approach
Authors: Bhuiyan Rubaiyat Ahsan , Puspa Maya , Saiti Buerhan , Ghani Gairuzazmi Mat 
Published: January 2020

Purpose
Sukuk is an innovative financial instrument with a flexible structure based on Islamic financial contracts, unlike a bond which is based on the structure of a loan imposed with interest. With the notion that sukuk differs considerably from the conventional bonds in terms of risks related to investment, this study aims to examine whether the sukuk market is different from conventional bond markets based on the value-at-risk (VaR) approach.

Design/methodology/approach
The VaR of a portfolio consists of sukuk and bond indices and is undertaken to determine whether there is any reduction in the VaR amount through the inclusion of the sukuk index in the portfolio. The analysis is undertaken based on the developed and emerging market bond and sukuk indices from January 2010 to December 2015.

Findings
This paper examines whether the VaR of sukuk market differs from conventional bond markets by using fundamental techniques. It was observed that the VaR amount of sukuk indices is comparatively much lower than the VaR of bond indices in all the cases. Including the sukuk index with each bond index can reduce the VaR of the portfolio by around 30 to 50 per cent for all the developed and emerging market bond indices.

Research limitations/implications
This research is limited to covering six years of data. Nonetheless, it is able to provide findings which are believed to be useful for the market players.

Practical implications
This study unveils attractive opportunities in terms of diversification benefits of sukuk indices for international fixed-income portfolios.

Originality/value
The VaR method is a useful risk management tool. This study uses this method to emphasise the significant reduction of risks and diversification benefits that sukuk investment could offer by including it in the investment portfolio.
Relative performance of religious and ethical investment funds
Authors: Castro Esther , Hassan M. Kabir , Rubio Jose Francisco , Halim Zairihan Abdul 
Published: January 2020

Purpose
This paper updates the literature regarding the performance of constrained US mutual funds by looking at the relative performance of Christian mutual funds, socially responsible funds and Islamic funds. This paper aims to rank the performance of religious and ethical investment funds.

Design/methodology/approach
This study uses monthly returns from 2005 to 2015 to perform traditional asset pricing models as well as data envelopment analysis to determine rank.

Findings
Islamic mutual funds outperform socially responsible funds, which then outperform Christian-based mutual funds; these results are also consistent during the latest 2007-2008 crisis period. The results are robust to different performance metrics and benchmarks. Moreover, this paper reports a significant amount of money “left on the table” by investing in constraint funds and disregarding the sin industry which shows an ethical dilemma for investors.

Practical implications
Investors who seek to invest morally/ethically can be informed of the cost of doing so. They can also compare portfolio with others that have similar holdings and constraints.

Originality/value
This paper not only includes Christian mutual funds in the research but also provides the performance of all constrained assets. It also compares religious funds with “SIN” industry, and thus quantifies the cost of “doing right.”
The Brazilian Presidential Election of 2018 and the relationship between technology and democracy in Latin America
Authors: Tomaz Raíssa Mendes , Tomaz Jerzui Mendes Torres 
Published: January 2020

PurposeThe purpose of this paper selected by ICIL 2019 committee in Rome is to demonstrate the current importance of the internet in the protection of democracy in developting countries.Design/methodology/approachIt is intended to make a comparison with the growing and current phenomenon of Brazilian disinformation with other contemporary phenomena related to new technologies through literature review methodology.FindingsThe Brazilian elections in 2018 represent an authentic model in a post-Cambridge Analytical phase where the myth of the sanctity of data has been broken. The big influence of the algorithmic revolution on democracies in Latin America has never been more evident. The misuse of algorithms created an artificial environment that does not put us in contact with different realities; the consequences of this conjuncture have the deepest impacts, especially in countries that rely on a deficient educational system.Social implicationsBesides that, the broad use of zero-rating on the internet delivery in developing countries is also considered a factor of fake news dissemination. The information bubbles promote political polarization to the detriment of diversity – and the diversity is par excellence one of the pillars of democracy.Originality/valueThe research about the impact that the phenomenon of disinformation has on underdeveloped countries, it is essential to analyze the new role of the legislator in the elaboration of hypercomplex laws with multi-stakeholder interests that respect the essential core of digital human rights as the freedom of expression online.
How useful are anti-money-laundering efforts in combating bribery?
Authors: Teichmann Fabian Maximilian Johannes 
Published: January 2020

PurposeThe purpose of this paper is to discuss the role of anti-money-laundering mechanisms in combating bribery. In particular, it shows how parties receiving bribes can circumvent the mechanisms currently in place to launder the money they receive for their services.Design/methodology/approachThrough analysis of 25 formal expert interviews with prevention experts and 25 informal expert interviews with money launderers from Europe, concrete ways of laundering bribes were found. Consequently, it is suggested that alternative mechanisms are necessary to successfully fight corruption.FindingsA combination of more severe punishments and anti-bribery incentives could help to eliminate corruption.Research limitations/implicationsThis study’s findings are limited to the perspectives of 50 interviewees. Hence, a study with a larger sample conducted in different countries or at a different time could yield different results.Practical implicationsBy identifying gaps in existing anti-money-laundering mechanisms, this paper aims to provide compliance officers and legislators with valuable insights into why the current prevention schemes are ineffective and how corruption could be more effectively tackled.Originality/valueThe findings demonstrate that current anti-money-laundering mechanisms are unhelpful in fighting bribery. Hence, alternative anti-bribery mechanisms are needed.
Understanding illegality: tests and trust in sociolegal fieldwork
Authors: Young Kathryne M. 
Published: January 2020

PurposeThe purpose of this paper is to discuss the tests the author faced in her sociolegal fieldwork on Hawaiian cockfighting, and to draw broader lessons from these tests for other ethnographers of illegal organizations.Design/methodology/approachThe author draws on six weeks of in-depth ethnographic fieldwork and interviewing.FindingsRelational work in ethnographic fieldwork requires skills academia does not always impart – including humility, a sense of humor and patience with yourself and other people. Each test we face is a part of the ongoing process of building these relationships.Originality/valueAs ethnographers, it is sometimes considered “taboo” to tell our stories – to explain our internal and external struggles in the field. This taboo makes a certain amount of sense. After all, we are trying to understand society, not reflect on our own development as people. Yet the taboo is also a pity. For one, it is unrealistic to think that we are “mere observers” whose presence in the field does not affect it. “Scrubbing” ourselves from the field necessarily scrubs out some of our data. It also omits parts of the story that other researchers might find interesting or instructive.
Governance role of media information’s uncertainty in IPO market-oriented pricing
Authors: Zhang Fei , Zhou Xiao-Hua , Su Jiafu , Tsai Sang-Bing , Zhai Yu-Ming 
Published: January 2020

Purpose
The purpose of this paper is to examine how signals of uncertainty in the media affect retail investor decisions and initial public offering (IPO) underpricing through theoretical and empirical methods.

Design/methodology/approach
The authors construct a theoretical model of the influence of media signals on IPO pricing, which describes the micro process in which uncertain signals in media influence retail investors’ decisions and IPO underpricing. Besides, the authors take 516 small and medium-size enterprises (SMEs) listed in A-share from July 2009 to December 2012 as samples for empirical tests and establish an in-depth learning model for text analysis with Java programming to measure Chinese media tone. Finally, the results of the model analysis are verified by empirical results.

Findings
The results show that authoritative media with high credibility can reduce the uncertainty of information sources attract more investors’ attention and improve the valuation and demand of retail investors. The higher the media credibility is the higher the IPO underpricing rate is. The uncertain tone of the media will increase the decision-making cost of investors reduce the valuation expectation and demand of the secondary market and lead to a lower IPO underpricing rate.

Originality/value
The authors study the influence of the uncertainty of media source and media content on the degree of IPO underpricing of SMEs. This is a useful supplement to the Chinese media tone research system that is still in the exploration stage. The research has reference value for government regulation and investor decision-making.
Towards techniques, challenges and efforts of software as a service layer based on business applications in cloud environments
Authors: Fardinpour Mojgan , Sadeghi Milani Alireza , Norouzi Monire 
Published: January 2020

Purpose
Cloud computing is qualified to present proper limitless storage and computation resources to users as services throughout the internet. Software as a service (SaaS) layer is the key paradigm perspective in the software layer of the cloud computing. SaaS is connected by business applications to access consumers on existing public, private and hybrid cloud models. This purpose of this paper is to present a discussion and analysis on the SaaS layer based on business applications in the cloud environment in form of a classical taxonomy to recognize the existing techniques, challenges and efforts.

Design/methodology/approach
Existing techniques, challenges and efforts are classified into four categories: platform-dependent, application-dependent, data-dependent and security-dependent mechanisms. The SaaS layer mechanisms are compared with each other according to the important factors such as the structural properties, quality of service metrics, applied algorithms and measurement tools.

Findings
The benefits and weaknesses of each research study are analyzed. In the comparison results, the authors observed that the application-based method, the non-heuristic algorithms, the business process method have the highest percentage of the usage in this literature.

Originality/value
The SaaS layer mechanisms based on business applications have some main features such as high accessibility, compatibility, reusability and collaboration to provide activated application and operation services for user with help of Web browsers. A comprehensive analysis was presented as originality on the SaaS layer mechanisms based on business applications for high level of the cloud environment that 46 peer-reviewed studies were considered.
A case study of XBRL implementation and development at the Federal Deposit Insurance Corporation (FDIC)
Authors: Mousa Rania , Pinsker Robert 
Published: January 2020

Purpose
The purpose of this paper is to examine the implementation and development of eXtensible Business Reporting Language (XBRL) at the Federal Deposit Insurance Corporation (FDIC). The investigation seeks to gauge the roles and experiences of the FDIC and its main stakeholders to determine their engagement in XBRL diffusion within their organizations.

Design/methodology/approach
This is an qualitative research approach that is driven by the use of an in-depth case study and supported by the use of semi-structured interviews.

Findings
The findings showcase the role played by the FDIC as the first US regulatory authority that implemented and developed Inline XBRL. In addition, the use of diffusion of innovation theory provides better understanding of each stakeholder’s issues, benefits and challenges based on their experience.

Research limitations/implications
The research does not examine the institutionalization of XBRL at the FDIC or its stakeholders. Therefore, future research could incorporate a different research design to capture the impact of the pressure resulting from the regulatory mandate.

Practical implications
The research offers practical insights into public information technology managers and policymakers at global government agencies which are either non-adopters of XBRL technology or current adopters and consider transitioning into Inline XBRL. Global stakeholders could learn from the US experience and develop better understanding of Inline XBRL applications and functionalities.

Originality/value
The originality of this research is driven by the FDIC’s experience as the first regulatory developer of Inline XBRL. As such, the case study is a best practice to future and current adopters who often navigate the nuisance of implementing new technologies and/or developing existing ones.
YOU EARN as YOU LIVE as YOU VALUE
Authors: O'Sullivan Patrick , Kraisornsuthasinee Suthisak 
Published: January 2020

Purpose
In economic theory, the relationship between working/earning decisions and consumption/lifestyle decisions has been conceptualised in an almost entirely unidirectional manner: income from work taken as a given governs consumption and so lifestyle. This involves a narrowly inaccurate view of the consumption–work interaction. The purpose of this paper is to argue that this economist’s way of thinking about consumption and work needs to be replaced by a conception in which not only does realised income determine one’s consumption possibilities but also the desired level of consumption is itself a choice and a key determinant of how and how much one decides to work.

Design/methodology/approach
The paper is designed as a conceptual contribution in which the above insight is linked to the extensive literature on sustainability.

Findings
When consumption is no longer thought of as determined by a given income constraint, it becomes possible to consider how people by modifying their consumption aspirations may be led not only to work less or differently but also to live and consume in a more sustainable manner. As a result of lesser pressure to work ever more, they may also be led to an ethical reappraisal of the way they work.

Research limitations/implications
The conceptualisation suggested is rich in implications for future research, for example, on links between consumerism and corruption; and on the impact of more ethical work choices on well-being. There is an implicit critique of much of HRM theory and practice which tends to instrumentalise work. The implications of artificial intelligence for future work are noted and, in this context, are surprisingly positive. The macro level implication of the need to move away from gross domestic product to more appropriate measures of socio-economic performance and well-being such as Social Progress Index (SPI) are noted.

Practical implications
The link between this widened conceptualisation of the consumption–work decision and the notion of voluntary simplicity is explored in detail and the latter is shown to apply also to the types of work/job chosen. This in turn is shown to have implications for management (especially HR) practice and for government policies both at micro and macro levels.

Social implications
This carries clear implications for work-life balance in people’s daily lives; and by choosing more ethical ways of working or types of job, there may be a significant pro-social impact.

Originality/value
This paper points to a widening of the notion of voluntary simplicity beyond merely consumption choices to apply also to work choices. In the discussion of moral philosophical underpinning of voluntary simplicity, the link is made with Buddhist wisdom of the Middle Way and sufficiency economy and with the Golden Mean of Stoicism.