bluuebunny/crossref_metadata_2025_split huggingface dataset:
Empirical evidence of the suitability of IFRS in emerging markets
Authors: Mardini Ghassan H. , Wadi Rula S. , Mah’d Osama A. 
Published: November 2019

PurposeThe purpose of this study was to assess the suitability of International Financial Reporting Standards (IFRS) in emerging markets such as Qatar. The current research attempts to obtain insights into the advantages and disadvantages of IFRS implementation in Qatar based on the perceptions of top management, academics in accounting and external auditors.Design/methodology/approachA questionnaire survey was the main tool used in this research. A total of 120 questionnaires were distributed to financial managers, academics and external auditors. Of the 97 replies (80 per cent), 91 completed questionnaires were analysed.FindingsThe results suggest that IFRS implementation is suitable for the business environment of Qatar because the adoption of IFRS provides many advantages to the Qatari business environment, regulations and stock market without incurring additional major costs. Moreover, IFRS imposes no major constraints on the business environment or Islamic social responsibility and education in Qatar.Practical implicationsThe results of this research paper will help regulators in Qatar and other Gulf Cooperation Council (GCC) countries develop accounting regulations.Originality/valueThis paper provides empirical evidence of the suitability of IFRS in emerging markets in general and the GCC region in particular and enhances the level of understanding of IFRS worldwide.
Content analysis of literature on big data in smart cities
Authors: Tiwari Pulkit , Ilavarasan P. Vigneswara , Punia Sushil 
Published: November 2019

PurposeThe purpose of this paper is to provide a systematic literature review on the technological aspects of smart cities and to give insights about current trends, sources of research, contributing authors and countries. It is required to understand technical concepts like information technology, big data analytics, Internet of Things and blockchain needed to implement smart city models successfully.Design/methodology/approachThe data were collected from the Scopus database, and analysis techniques like bibliometric analysis, network analysis and content analysis were used to obtain research trends, publications growth, top contributing authors and nations in the domain of smart cities. Also, these analytical techniques identified various fields within the literature on smart cities and supported to design a conceptual framework for Industry 4.0 adoption in a smart city.FindingsThe bibliometric analysis shows that research publications have increased significantly over the last couple of years. It has found that developing countries like China is leading the research on smart cities. The network analytics and article classification identified six domains within the literature on smart cities. A conceptual framework for the smart city has proposed for the successful implementation of Industry 4.0 technologies.Originality/valueThis paper explores the role of Industry 4.0 technologies in smart cities. The bibliometric data on publications from the year 2013 to 2018 were used and investigated by using advanced analytical techniques. The paper reviewS key technical concepts for the successful execution of a smart city model. It also gives an idea about various technical considerations required for the implementation of the smart city model through a conceptual framework.
How social capital affects innovation in a cultural network
Authors: Ceci Federica , Masciarelli Francesca , Poledrini Simone 
Published: November 2019

PurposeThe purpose of this paper is to explore how bonding (i.e. tightly knit, emotionally close social relationships) and bridging social capital (i.e. outward looking open social relationships) affect opportunity recognition and innovation implementation in a cultural network of firms, investigating the main benefits of and drawbacks to both bonding and bridging social capital.Design/methodology/approachThe paper is based on a case study of a cultural network of firms which share the same norms, principles and values. The method adopted is content analysis of qualitative data.FindingsThe authors find that in cultural network bridging social capital facilitates experimentation and combination of ideas from distant sources, while bonding social capital, which underpins the need for more conformity, is more effective for supporting innovation implementation. Innovation results from the interplay between the two dimensions of social capital, and each dimension contributes to the final outcome in a distinct and unique way.Research limitations/implicationsThere are some limitations which arise from the case study methodology; the limited set of industries analysed affects the generalizability of the findings.Practical implicationsThe research has some practical implications for firms that belong to cultural networks. It offers suggestions about how to manage social relationships in different stages of the innovation process.Originality/valueThe authors examine the effects of bonding and bridging social capital on innovation in a cultural network of firms. The authors show that in a cultural network, different moments in the innovation process require different efforts related to the firm’s network relationships.
A customer-oriented skin detection and care system in telemedicine applications
Authors: Hsu Wei-Yen 
Published: November 2019

Purposed
Virtual medical instrumentation plays a vital role in a telemedicine system that obtains data from the medical instrument, required by doctors at remote location to diagnose a patient. In recent years, the analysis of skin quality by telemedicine system has become an emerging trend. To allow the skin to complement the beauty products and achieve better improvement results, the purpose of this study is to provide advice on a system that can objectively evaluate the condition of the skin of the face and to match appropriate beauty and cosmetic products.

Design/methodology/approach
A novel customer-oriented medical system is proposed for the applications of telemedicine in this study, whose aim is to improve information transfer quality and rate to further enhance the communication between medical staffs and patients in the telemedicine. More specifically, facial skin will be recorded with digital images, and skin detection will be performed using image processing technology to facilitate doctors to provide medical treatment for the patients at far end.

Findings
The roughness, freckles and acne indicators were evaluated after obtaining skin images. These three indicators were used as input to the system, and skin scores were then calculated to evaluate skin conditions to further provide more matching skin care.

Originality/value
This can improve the health problems that have occurred and can also record the skin condition for each test. Experimental results suggest that it is suitable for the applications of telemedicine.
BIM in the Saudi Arabian construction industry: state of the art, benefit and barriers
Authors: Al-Yami Abdullah , Sanni-Anibire Muizz O. 
Published: November 2019

Purpose
Although there is a boom in the construction industry in the Kingdom of Saudi Arabia (KSA), it is yet to fully adopt building information modeling (BIM), which has received a lot of attention in the US, UK and Australian construction industries. Thus, the purpose of this paper is to provide the current state of the art in BIM implementation in Saudi Arabia, as well as perceived benefits and barriers through a case study.

Design/methodology/approach
A broad overview of BIM, the construction industry in KSA and the research and implementation of BIM in KSA was presented in this study. The research further established the perceived benefits and barriers of BIM implementation through a case study of a local AEC firm. A questionnaire survey was used to obtain lessons learned from the BIM team of the pilot project and was further analyzed using the RII approach.

Findings
The study’s findings include the lack of policy initiatives in KSA to enforce BIM in the construction industry, as well as the lack of sufficient research in the domain of BIM in KSA. Furthermore, the case study also revealed that the most important benefit of BIM adoption is “detection of inter-disciplinary conflicts in the drawings to reduce error, maintain design intent, control quality and speed up communication,” whereas the most important barrier is “the need for re-engineering many construction projects for successful transition towards BIM.”

Originality/value
The study provides a background for enhanced research towards the implementation of BIM in Saudi Arabia and also demonstrates the potential benefits and barriers in BIM implementation.
Bundling/unbundling decision in PPP infrastructure projects – the case of Guwahati city, India
Authors: Dolla Tharun , Laishram Boeing 
Published: November 2019

PurposeBundled mode of public–private partnership (PPP) procurement has been a widely advocated governance structure of infrastructure delivery. The purpose of this paper is to identify the various aspects of how this bundling phenomenon has to be played out in practice and examines the implications of such decisions.Design/methodology/approachA longitudinal case study with an Indian municipal solid waste (MSW) PPP project provides the necessary evidence on the identification of constructs which are deemed important in the decision making of bundling in PPP MSW projects. Transaction cost economics theory, agency theory and auction theory informed the development of theoretical constructs. The longitudinal case study used interviews, observations and documents analysis.FindingsThis study has highlighted the complexity inherent in bundling decision, arising out of the relatively scanty rationale by which stakeholders first developed. Not only they are very different from the practice, but also many assumptions are proved otherwise. Poor sectoral developments, hindrances arguably caused to innovation, increase in transaction cost and a decrease in the competition along with ex post characteristics such as unfavourable transaction attributes made bundling a too early proposition to Guwahati MSW project. This study suggests that strong liability of the bundling phenomenon was the above the rationale of typical PPP bundling benefits envisaged in the extant literature. It also shows that poor practice and decision making by immature clients would lead to project failure.Research limitations/implicationsA cognitive map emerged from the study on the failure of Guwahati project. An empirical generalisation can be attempted using multiple contrasting case studies to make the theory more acceptable.Practical implicationsThe case illustrated why naïve clients should not try PPPs in a bundled model. Accordingly, the developed framework would help the governments to create the right projects catalysing the bundling benefits and harness the full potential of private sector participation in future PPP projects.Originality/valueThe current study would be novel in advancing the theory of bundling in PPP projects. This would be of interest to academia and to industrial practice and policy.
Spatial variability modeling and reliability analysis of flexible pavement through mechanistic–empirical model
Authors: Srivastava Amit , Srivastava Dharmendra Kumar , Misra Anil Kumar 
Published: November 2019

Purpose
The present study aims to demonstrate the performance assessment of flexible pavement structure in probabilistic framework with due consideration of spatial variability modeling of input parameter.

Design/methodology/approach
The analysis incorporates mechanistic–empirical approach in which numerical analysis with spatial variability modeling of input parameters, Monte Carlo simulations (MCS) and First Order Reliability Method (FORM) are combined together for the reliability analysis of the flexible pavement. Random field concept along with Cholesky decomposition technique is used for the spatial variability modeling of the input parameter and implemented in commercially available finite difference code FLAC for the numerical analysis of pavement structure.

Findings
Results of the reliability analysis, with spatial variability modeling of input parameter, are compared with the corresponding results obtained without considering spatial variability of parameters. Analyzing a particular three-layered flexible pavement structure, it is demonstrated that spatial variability modeling of input parameter provides more realistic treatment to property variations in space and influences the response of the pavement structure, as well as its performance assessment.

Originality/value
Research is based on reliability analysis approach, which can also be used in decision-making for quality control and flexible pavement design in a given environment of uncertainty and extent of spatially varying input parameters in a space.
The value of reputation in electronic marketplaces
Authors: Yang Ying , Sun Xinyu , Wang Jiayin 
Published: November 2019

PurposeThe purpose of this study is to examine the role of customer experience moderating the relationship between reputation (online consumer reviews) and price premium.Design/methodology/approachThis paper collected half-year period transaction of Nokia 5230XM and Kingston SD card from Taobao.com, the largest e-commerce platform in China. This paper combined theoretical analysis and empirical analysis together. Two-stage regression and logistic regression analysis was applied in this empirical analysis. The sensitivity analyses (robustness check) were also conducted in this paper.FindingsCustomer experience negatively moderates reputation price premium; thus, the positive effect of the reputation system is weaker for the experienced customer than for the naïve customer. Customers with more experience are less likely to pay the price premium and rely on a reputation system.Practical implicationsThe results help sellers to strategize in the online marketplace. Sellers that wish to compete in the e-market must understand the type of customers they are addressing and differentiate the way they treat customers based on the level of customer experience.Originality/valueThis research contributes to the reputation management and customer behavior literature by identifying the effects of customer experience on the relationship between the reputation system and price premium. The results address the conflicts found in previous studies by extending the explanation of the negative reputation price premium.
A 21st century appreciation for: quality, excellence and complex human adaptive systems
Authors: Kennedy Bob 
Published: November 2019

Purpose
The purpose of this paper is to develop a coherent theory and strategy for the achievement of quality outcomes that is meaningful and relevant to people at all levels of society. These should help the quality professional engage with people at all levels of society in the development of a culture that appreciates quality, systems and excellence. The research draws on the work of the community quality councils movement in the USA and sought to build on this experience in a village in northwest Ireland.

Design/methodology/approach
Action research employing an ethnographic type approach to a four year immersion period in a small industrious community. Its inductive nature and naturalist mode of enquiry did not lend itself to either the generation or analysis of quantitative data. Nevertheless it yielded many rich complex pictures or patterns of qualitative information requiring long periods of reflection to decipher the sense and meaning in them.

Findings
The findings can be encapsulated in one sentence “To achieve quality outcomes we must practise excellence and maintain systems that are fit for purpose”. This requires a radical reworking of Deming’s system of profound knowledge (SoPK) to make it relevant to the human complex adaptive systems that permeate the twenty-first century. These operate as autonomous service providers in a rapidly changing environment.

Research limitations/implications
The findings of this research have transferability to all sectors in society pursuing purposeful activity. It is relevant at individual, interest-group, industry, institution and community level. It should make the development of a “quality culture” more attainable at all levels.

Practical implications
Provides quality professionals with new terminology and imagery to engage with, analyse and help autonomous human activity systems in the twenty-first century. It moves Deming’s SoPK to a new level more suited to human systems.

Social implications
By explaining quality, excellence and systems in easily understood and accepted terms the Grange Excellence Model allows every individual, interest-group, industry and institution share the same language and images as they pursue quality outcomes. This unified approach could transform communities and society in general.

Originality/value
The research generates a seismic shift in the appreciation of quality, excellence and systems making them relevant and meaningful to people at all levels of society. This provides quality professionals with a methodology, images and vocabulary that will facilitate productive engagement with purposeful systems at all levels of complexity.
Higher Cholesterol Level Predicts Cardiovascular Event and Inversely Associates With Mortality in Hemodialysis Patients: 10‐Year Outcomes of the Q‐Cohort Study
Authors: Nakano Toshiaki , Hiyamuta Hiroto , Yotsueda Ryusuke , Tanaka Shigeru , Taniguchi Masatomo , Tsuruya Kazuhiko , Kitazono Takanari 
Published: November 2019

AbstractThe prevalence of atherosclerotic diseases is higher in hemodialysis patients. The aim of the current study was to investigate associations between cholesterol level and the incidences of cardiovascular disease (CVD) and mortality in hemodialysis patients. A total of 3517 participants undergoing maintenance hemodialysis were followed up for 10 years. Total cholesterol (TC) level was divided into quartile in baseline data. The multivariate analyses were calculated by a Cox proportional hazards model. The incidences of ischemic heart disease (IHD), peripheral artery disease (PAD), and CVD were significantly positively associated with higher cholesterol levels after adjustment for confounding factors (P < 0.01, P = 0.04, and P < 0.01, respectively). Furthermore, the incidences of cancer‐associated mortality and all‐cause mortality were significantly positively associated with lower cholesterol levels after adjustment for confounding factors (both P < 0.01). The lowest TC level at all‐cause mortality risk was 179 mg/dL. From these results, higher TC predicts IHD, PAD, and CVD events, and lower TC predicts cancer‐associated mortality and all‐cause mortality in patients undergoing maintenance hemodialysis.
Retreatment with anti‐PD‐1 antibody in non‐small cell lung cancer patients previously treated with anti‐PD‐L1 antibody
Authors: Fujita Kohei , Yamamoto Yuki , Kanai Osamu , Okamura Misato , Hashimoto Masayuki , Nakatani Koichi , Sawai Satoru , Mio Tadashi 
Published: November 2019

BackgroundThis study evaluated the efficacy and safety of retreatment with anti‐programmed death 1 (anti‐PD‐1) antibodies in patients with advanced non‐small cell lung cancer (NSCLC) after prior treatment with anti‐programmed death‐ligand 1 (anti‐PD‐L1) antibodies.MethodsData (N = 15) on patients' characteristics, number of cycles, regimens, their best response and immune‐related adverse events (irAEs) were recorded retrospectively.ResultsNSCLC was initially treated with anti‐PD‐L1 antibody atezolizumab (N = 14) or durvalumab (N = 1). No patients had a high (≥50%) tumor expression of PD‐L1. The median cycles for atezolizumab were five (range 1–15), and median progression‐free survival was 2.8 and 6.0 months for atezolizumab and durvalumab, respectively. Five (33.3%) and nine (60.0%) patients showed stable and progressive disease as their best response, respectively. No differences in irAEs between anti‐PD‐L1 and anti‐PD‐1 antibodies occurred.ConclusionPatients treated with anti‐PD‐L1 antibodies for NSCLC received limited benefits from retreatment with anti‐PD‐1 antibodies.
The Chord‐Normalized Expected Species Shared (CNESS)‐distance represents a superior measure of species turnover patterns
Authors: Zou Yi , Axmacher Jan Christoph 
Published: November 2019

Abstract

Measures of β‐diversity characterizing the difference in species composition between samples are commonly used in ecological studies. Nonetheless, commonly used dissimilarity measures require high sample completeness, or at least similar sample sizes between samples. In contrast, the Chord‐Normalized Expected Species Shared (CNESS) dissimilarity measure calculates the probability of collecting the same set of species in random samples of a standardized size, and hence is not sensitive to completeness or size of compared samples. To date, this index has enjoyed limited use due to difficulties in its calculation and scarcity of studies systematically comparing it with other measures.

Here, we developed a novel R function that enables users to calculate ESS (Expected Species Shared)‐associated measures. We evaluated the performance of the CNESS index based on simulated datasets of known species distribution structure, and compared CNESS with more widespread dissimilarity measures (Bray–Curtis index, Chao–Sørensen index, and proportionality‐based Euclidean distances) for varying sample completeness and sample sizes.

Simulation results indicated that for small sample size (m) values, CNESS chiefly reflects similarities in dominant species, while selecting large m values emphasizes differences in the overall species assemblages. Permutation tests revealed that CNESS has a consistently low CV (coefficient of variation) even where sample completeness varies, while the Chao–Sørensen index has a high CV particularly for low sampling completeness. CNESS distances are also more robust than other indices with regards to undersampling, particularly when chiefly rare species are shared between two assemblages.

Our results emphasize the superiority of CNESS for comparisons of samples diverging in sample completeness and size, which is particularly important in studies of highly mobile and species‐rich taxa where sample completeness is often low. Via changes in the sample size parameter m, CNESS furthermore cannot only provide insights into the similarity of the overall distribution structure of shared species, but also into the differences in dominant and rare species, hence allowing additional, valuable insights beyond the capability of more widespread measures.