bluuebunny/crossref_metadata_2025_split huggingface dataset:
Separating and integrating non-financial and financial measures: a case study of a sporting organization playing the value-in-kind (VIK) game
Authors: Burfitt Brian Anthony , Baxter Jane , Mouritsen Jan 
Published: August 2020

PurposeThe purpose of this study is to characterise types of practices – or “routings” as they are denoted in this paper – that have been developed to incorporate non-financial inscriptions, representing value-in-kind (VIK) sponsorship resources, into accounting systems.Design/methodology/approachThis study adopts field-based research, utilising Latour's (1999) concept of “circulating reference”, to illustrate how VIK (non-cash) resources were managed in an Australian sporting organization.FindingsThis paper contributes to our understanding of: first, how accounting infrastructure is constituted and stabilised by a network of multiple and overlapping accounting practices; second, how VIK resources are allocated and managed via local practices; and third, the importance of “budget relief” as a method of valuation in accounting practice.Research limitations/implicationsOur paper has implications for understanding how financial and non-financial accounting inscriptions are related in practice, requiring both integration and separation within networks of multiple and overlapping routings of accounting practices.Originality/valueOur work highlights previously unexplored accounting practices, which assist in the process of utilizing VIK resources in the context of a sporting organization.
The inverted U-shaped relationship between crowdfunding success and reward options and the moderating effect of price differentiation
Authors: Cai Zhigang , Zhang Pengzhu , Han Xiao 
Published: August 2020

PurposeThe paper is to explore crowdfunding success determinants from the reward menu design aspect, distinguishing from extant studies focusing on characteristics of project creators or crowdfunding projects and funding dynamics. Both the number of reward options and price differentiation of rewards are considered.Design/methodology/approachThe authors use the quadratic model to identify a curvilinear relationship between the number of reward options and crowdfunding success, by running regressions on data collected from one of the most influential reward-based crowdfunding platforms in China. In addition, they explore the moderating effect of price differentiation on the curvilinear relationship.FindingsThe authors find an inverted U-shape relationship between the number of reward options and the optimal number of options is around 10. In addition, they find that the curvilinear relationship is moderated by reward price differentiation.Practical implicationsThis paper has managerial implications for crowdfunding project creators and platform managers. To achieve better crowdfunding outcomes, a proper number of reward options with diversified reward prices should be provided.Originality/valueThe paper contributes to the literatures in antecedents of crowdfunding success from reward menu design aspect based on theories in investment and purchasing decision making. It is different from existing studies focusing on the characteristics of project creators and crowdfunding projects or funding dynamics. It also parallels retirement contribution plan design studies by exploring the reward menu design in the crowdfunding context.
Involys: a Moroccan SME playing with African giants
Authors: Minialai Caroline , El Mabrouki Mohamed Nabil , Chamchati Oumaima 
Published: August 2020

Supplementary materials
Teaching notes are available for educators only.

Learning outcomes
Objective 1 analyse the internationalization process of Involys and compare it with the traditional theoretical analyses; Objective 2 analyse and learn from past successes and failures in Africa, building up a meaningful strategic analysis with a specific focus on: understanding the advantages and disadvantages of size (small and medium-sized enterprise (SME) suppliers/State Institutions customers); understanding the importance of institutional barriers and opportunities in this specific context; understanding and measuring the distances issues and the way they affect the company’s development Objective 3 learn to be creative and concrete in proposing feasible solutions to the Board of Involys.

Case overview/synopsis
Involys is a medium-sized Moroccan company designing and implementing enterprise resource planning (ERP) systems. It was co-founded in the 1980s by its present chief executive officer (CEO), quite a charismatic individual. As its listing on the Casablanca Stock Exchange, the company has set its main goal to develop its business on the African markets. This is a significant shift in commercial strategy for a company who has built its past success on working with Northern countries. Involys tries with its ERP system to accompany state-level reforms. The case study takes place in 2017, Involys has just lost a significant project in Cameroun, despite significant pre-sale investments, and is trying to build on its success in Gabon to accelerate and improve its competitive position in Africa. The case focusses on the internationalization process of a firm involved in long terms contracts and dealing mainly with institutions such as states or state departments. The issues of sizes, institutional barriers and distance should be specifically addressed in a south-south context.

Complexity academic level
Master’s degree executive training programs.

Subject code
CSS 5: International business.
Do schools and alcohol mix? Australian parents' perspectives
Authors: Gilligan Conor , Shaw Therese , Beatty Shelley , Thomas Laura , Lombardi Karen Louise , Johnston Robyn Susanne 
Published: August 2020

PurposeAlcohol use by adults at school events and alcohol promotion through school fundraising activities is common, but little is known about secondary school parents' attitudes towards these practices. Parental attitudes may influence principals' decision-making on this topic, particularly in jurisdictions where education department guidance is limited. This study explored parents' attitudes towards the consumption or promotion of alcohol in schools or at school events.Design/methodology/approachParents (n = 298) from five non-government secondary schools in Western Australia completed an online survey and provided responses relating to the promotion and availability of alcohol through their child's school.FindingsThis sample of parents were evenly divided in support of alcohol consumption or support of schools as alcohol-free zones. Parents reporting higher alcohol consumption were more supportive of alcohol promotion and use through schools, and those with higher education supported use of alcohol for school fundraising. Almost 20% of parents were neutral on several measures indicating they could be swayed by social pressure. Engaging parents is an ongoing challenge for school principals and alcohol may play a part in engagement activities. The results from this small, exploratory study suggest even engaged parents may have very differing views on alcohol use in schools.Practical implicationsEducation departments are encouraged to explore these issues carefully and introduce changes incrementally to assist decision-making and minimise potential parent disengagement.Originality/valueThis paper addresses a knowledge gap about parents' attitudes towards alcohol in secondary schools. These findings can support those involved in the development of school alcohol policies.
Vehicle aerodynamic simulation analysis and research on bumpy road
Authors: Xin Zheng , Su Donghai 
Published: August 2020

Purpose
In order to certify the testing of vehicle Cd on the real road can be replaced by the much simplified steady-state simulation process inside wind tunnel.

Design/methodology/approach
The paper opted innovative methods to verify the feasibility of using aerodynamic wind tunnel test for vehicle development purpose, including establishing the typical sinusoidal mapping function for road shapes during vehicle driving process to simplify the complexity of the road and choosing three different kinds of road spectrum amplitudes to establish the vehicle motion model, which can accurately predict the vehicle motion characteristics in the road driving process. The new approach simulates the vehicle aerodynamics on the road by taking into account the pitch angle changes during vehicle motion.

Findings
By comparing the transient drag coefficient on road with the steady-state simulated value in the conventional aerodynamic wind tunnel. This paper provides empirical insights about the flow field analysis around the vehicle on road that can verify the feasibility of using aerodynamic wind tunnel test for vehicle development purpose.

Research limitations/implications
Because of establishing the typical sinusoidal mapping function for road shapes, the study results may lack generalizability. Therefore, researchers are encouraged to test the proposed propositions further.

Practical implications
This paper includes implications for the flow field analysis around the vehicle on road that can verify the feasibility of using aerodynamic wind tunnel test for vehicle development purpose.

Originality/value
This paper fulfills an identified need to use aerodynamic wind tunnel test for vehicle development purpose.
Optimum reliability acceptance sampling plan using Type-I generalized hybrid censoring scheme for products under warranty
Authors: Chakrabarty Jimut Bahan , Chowdhury Shovan , Roy Soumya 
Published: August 2020

PurposeThe purpose of this paper is to design an optimal reliability acceptance sampling plan (RASP) using the Type-I generalized hybrid censoring scheme (GHCS) for non-repairable products sold under the general rebate warranty. A cost function approach is proposed for products having Weibull distributed lifetimes incorporating relevant costs.Design/methodology/approachFor Weibull distributed product lifetimes, acceptance criterion introduced by Lieberman and Resnikoff (1955) is derived for Type-I GHCS. A cost function is formulated using expected warranty cost and other relevant cost components incorporating the acceptance criterion. The cost function is optimized following a constrained optimization approach to arrive at the optimum RASP. The constraint ensures that the producer's and the consumer's risks are maintained at agreed-upon levels.FindingsOptimal solution using the above approach is obtained for Type-I GHCS. As a special case of Type-I GHCS, the proposed approach is also used to arrive at the optimal design for Type-I hybrid censoring scheme as shown in Chakrabarty et al. (2019). Observations regarding the change in optimal design and computational times between the two censoring schemes are noted. An extensive simulation study is performed to validate the model for finite sample sizes and the results obtained are found to be in strong agreement. In order to analyze the sensitivity of the optimal solution due to misspecification of parameter values and cost components, a well-designed sensitivity analysis is carried out using a real-life failure data set from Lawless (2003). Interesting observations are made regarding the change in optimal cost due to change in parameter values, the impact of warranty cost in optimal design and change in optimal design due to change in lot sizes.Originality/valueThe research presents an approach for designing optimal RASPs using Type-I generalized hybrid censoring. The study formulates optimum life test sampling plans by minimizing the average aggregate costs involved, which makes it valuable in dealing with real-life problems pertaining to product quality management.
Obstacles and opportunities for networked practice: a social network analysis of an inter-organizational STEM ecosystem
Authors: Liou Yi-Hwa , Daly Alan J. 
Published: August 2020

PurposeThis study responds to major administrative and policy priorities to support science, technology, engineering and mathematics (STEM) education by investigating a multi-sector ecosystem of regional organizations that support a STEM pipeline for education and careers.Design/methodology/approachWe use social network analysis to investigate an entire region within a geographic region of California which included 316 organizations that represent different stakeholder groups, including educational institutions (school districts, schools and higher education), government, private companies, museums, libraries and multiple community-based organizations. This STEM ecosystem reflects a systems-level analysis of a region from a unique social network perspective.FindingsResults indicate that organizations have a surface-level access to STEM-related information, but the deeper and more intense relationship which involves strategic collaboration is limited. Further, interactions around information and collaboration between organizations were purportedly in part to be about education, rarely included PK-12 schools and district as central actors in the ecosystem. In addition, while institutions of higher education occupy a central position in connecting and bridging organizations within the ecosystem, higher education's connectivity to the PK-12 education sector is relatively limited in terms of building research and practice partnerships.Originality/valueThis research has implications for how regional-level complex systems are analyzed, led and catalyzed and further reflects the need to intentionally attend to the growth of STEM networks.
Validity and reliability: the Iranian version of Lawton IADL in elderly community dwellers
Authors: Mirzadeh Fatemeh Sadat , Alizadeh-Khoei Mahtab , Sharifi Farshad , Aminaloroaya Reyhaneh , Hormozi Sakar , Fakhrzadeh Hossein 
Published: August 2020

Purpose
Normal aging changes, acute and chronic illness, and the long stay in the hospital made the decline in elderly physical and mental abilities in non-instrumental and Instrumental Activities Daily Livings (IADL). This paper aims to determine the validity and reliability of Lawton IADL in the Iranian elderly community relevancy to physical, mental and cognitive measurements.

Design/methodology/approach
A cross-sectional study with 422 participants, age 60 years old and over selected by face-to-face interviewing from the geriatric clinic, Tehran medical university from January to June 2019.

Findings
Of 422 participants referring to outpatient clinics the majority were male (62.8%); with an average of 66.9 ± 5.95 years old. Reliability was significantly high (Cronbach’s alpha = 0.96, p < 0.001). There was a significant relationship between IADL with Short-Form Health Survey36-Mental Component Score (SF36-MCS), with p < 0.01. Reliability was significantly high (Cronbach’s alpha = 0.96, p < 0.001). In the factor analysis with eigenvalues more than one, two components were found; that the first factor named as observational daily activities, whereas the second factor named “advanced daily activities”.

Research limitations/implications
The limitation of this study was the low number of similar studies to compare the results and the stronger discussion.

Originality/value
Determining IADL's dependency in the community elderly is important to maintain their self-care manages. More studies are needed to manifest the relationship between mental health and IADL's independence. Therefore, validation in different settings is important in planning for the geriatrics team.
Alcohol and public mental health for older people: 20 years of UK policy change
Authors: Rao Rahul Tony 
Published: August 2020

Purpose
The purpose of this paper is to detail developments in UK alcohol policy for older people over the past 20 years, based on evidence for a growing public health problem with alcohol misuse in older people.

Design/methodology/approach
A literature search was carried out using health and social care databases, including grey literature.

Findings
There has been considerable progress in areas such as screening and brief intervention, low-risk drinking and service provision for integrated care in older people with dual diagnosis.

Research limitations/implications
There remains a dearth of research and policy for older people with alcohol misuse and dual diagnosis prior to 2011. Although there remains limited empirical evidence for public health interventions to improve health outcomes from alcohol-related harm, improvements in population health from implementation of recent policy changes and intervention programmes remains to be seen.

Practical implications
This review has implications for best practice in the provision of integrated care to reduce harm and improve health and social outcomes in older people with alcohol misuse and dual diagnosis.

Originality/value
This review draws together a large area of research and policy on alcohol misuse in older people that has the potential to improve public mental health for older people who are at risk of alcohol-related harm.
Female workers' readiness for retirement planning: an evidence from Indonesia
Authors: Larisa Linda Evelina , Njo Anastasia , Wijaya Serli 
Published: August 2020

PurposeThe purpose of this study is to examine the effects of demographical factors (age, education and income); psychological factors which are future time perspective (FTP) and financial risk tolerance (FRT); along with financial literacy on retirement planning among female workers in Indonesia.Design/methodology/approachThis study applies a quantitative approach, where primary data was acquired through online surveys to 529 workers in various locations in Indonesia. After data cleaning, the final sample size was 304. The PLS-SEM technique was utilised to assess the structural model in the study.FindingsThe results of this study show that income affects an individual's perspective towards the future. Financial literacy is confirmed to have a direct effect on retirement planning activity. Furthermore, financial literacy appears to be a significant mediator between demographical factors and FTP in affecting retirement planning. An individual's acceptance towards risk is also affected by financial literacy.Practical implicationsThe general public, especially female workers group who have no retirement funds, need to be educated on financial literacy. The government might need to encourage other parties and work together to financially educate the public, specifically regarding investments for retirement planning.Originality/valueMost previous studies on retirement planning focused on demographical factors in general, and not specifically on a certain group. Filling the gap of existing studies, this study specifically discusses retirement planning done by female workers in Indonesia. Women's role as a workforce, with their psychological conditions and financial literacy, makes for an interesting topic to be studied further in terms of retirement planning.
Development of an integrated framework of LGSS strategies for Indian manufacturing firms to improve business performance: an empirical study
Authors: Gaikwad Lokpriya , Sunnapwar Vivek 
Published: August 2020

PurposeThis article aims to explore synergies between Lean, Green and Six Sigma practices in order to propose an integrated LGSS framework for continuous and incremental improvement in the Indian manufacturing industries. The three-dimensional LGSS framework seeks to provide various combinations and support operational, financial, environmental and social needs.Design/methodology/approachIn the research method, first, the current problems faced by Indian manufacturing industries are considered and proposition of a conceptual framework that qualitatively integrates synergistic aspects of Lean, Green and Six Sigma practices, and second, the framework is checked by a survey taken from 203 Indian firms by using SPSS-AMOS.FindingsThe hypothesized result suggests that the positive impact of integrated practices on firm performance in terms of operational, financial, social and environmental outcomes. It also provides a systemic and holistic approach to problem-solving through constant and incremental enhancement in the manufacturing sector.Research limitations/implicationsIn this research, only Indian manufacturing industries have been studied but can be extending into different geographical areas and sectors. Future research is also possible for different behavior and characteristics of companies that can lead to recommending strategies on how companies can improve performance. Most importantly, future research can try to understand which specific practice can contribute to competitive advantage and business success.Practical implicationsManufacturing firms that want to improve environmental sustainability should implement integrated LGSS practices into their supply chain. The set of combined practices improves operational, social, economical and environmental benefits.Social implicationsThe research presents an integrated approach of LSS for the manufacturing industry which leads their business processes to achieve economic sustainability through continuous growth and improved operational efficiency. Manufacturing industries result in outcomes like reduced cost, lead time, improved quality, sustainable market position, profitability, customer satisfaction, etc.Originality/valueThis research is different from previous studies because it integrates Lean, Green and Six Sigma practices into a unique framework that fulfills a specific need of the Indian manufacturing sector that guides operational, social, environmental and financial issues in Indian industries.
A systematic review of the association between individual behavioural and psychological symptoms in dementia and carer burden
Authors: George Catriona , Ferreira Nuno , Evans Rosalind , Honeyman Victoria 
Published: August 2020

Purpose
The purpose of this paper was to systematically review the association between behavioural and psychological symptoms of dementia (BPSD) and the development of carer burden. Although this association has been well established in the literature, it is not clear whether there are individual symptoms or clusters of symptoms that are particularly burdensome for carers.

Design/methodology/approach
A systematic review of the available literature was carried out to determine whether any specific symptom or cluster of symptoms was most closely associated with carer burden. In addition, the categorisation of behavioural symptoms, conceptualisations of burden and methods of measurement used were examined and quality of the studies appraised.

Findings
A total of 21 studies measured the association between at least one individual symptom or symptom cluster and carer burden, with all studies finding at least one symptom to be significantly associated with burden. The majority of studies were of fair to good quality. However, there was considerable heterogeneity in focus, analysis, recruitment and measurement of behaviour and burden.

Originality/value
Symptoms, which were found to be significantly associated with carer burden, were aggression/agitation, frontal systems behaviour, disinhibition, disrupted eating and sleeping behaviour, unusual motor behaviour, anxiety and psychotic symptoms. However, because of the heterogeneity of studies, there was insufficient evidence to establish whether any symptoms are more important than others in the development of carer burden. Future focus on clarifying the dimensions of carer burden and the mechanisms by which BPSD impact negatively on carers could inform the development of effective interventions.