bluuebunny/crossref_metadata_2025_split huggingface dataset:
The effect of auditor characteristics on tax avoidance of Iranian companies
Authors: Salehi Mahdi , Tarighi Hossein , Shahri Tahereh Alidoust 
Published: January 2020

Purpose
The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market.

Design/methodology/approach
In this regard, the effect of various factors such as auditor tenure, auditor industry specialization, audit reports and audit fees on tax avoidance was examined. The study sample includes listed companies in the Tehran Stock Exchange. The time period of study is six years from 2011 to 2016. Also in this study, firm size, leverage, firm age and auditor size were controlled.

Findings
The results of this research were determined in four hypotheses. First and second hypotheses that explore the relationship between auditor tenure and auditor industry specialization with tax avoidance were not confirmed. But the results showed a significant relationship between the type of audit opinions and audit fees with tax avoidance.

Originality/value
The current study investigates the auditor characteristics on tax avoidance in a developing nation of Iran and the results may helpful the developing countries.
Business networks in an auto-component cluster: an exploratory study
Authors: Rawat Dinesh 
Published: January 2020

Purpose
The purpose of this paper is to find out the different types of business networks formed by firms with the stakeholders present in a cluster, i.e. how firms in a cluster interact with the cluster stakeholders?

Design/methodology/approach
To answer the research question, this study uses an exploratory research design, which is carried out in two stages, Stage 1 involves use of primary data, which was collected through semi-structured personal face-to-face interview mode and Stage 2 involves survey research method where data was collected through a survey questionnaire. Data for interviews and questionnaires were collected from managers and owners of firms operating in the cluster at their offices.

Findings
The study has identified four types of business networks between a firm and its buyers, only one type of business network with the suppliers and educational institutes, finally two types of business networks with government agencies and local associations. However, with respect to network with other stakeholders such as research institutes and competitors, the study shows that the interaction between a firm and these stakeholders is not strong i.e. the linkages between them remain largely unfilled.

Research limitations/implications
The study has been limited to only one cluster thus it might not be appropriate to generalise the findings. Further research in this area needs to be done by taking other clusters to generalise the findings.

Originality/value
The study has tried to answer the research gap of lack of literature on types of business networks formed by firms with the stakeholders present in an industrial cluster, and thus, contributed to the existing literature of business networks. The identified business networks provide a much deeper understanding of how firms connect with its buyers, its suppliers, government agencies and educational institutes operating in an auto-component cluster.
Does family ownership affect the profitability of construction and real estate firms? Evidence from India
Authors: Singla Harish Kumar 
Published: January 2020

PurposeThe study aims to find if family-owned construction and real estate firms in India are more profitable compared to non-family-owned construction and real estate firms. The study also examines if family ownership and institutional ownership are drivers of the firm profitability.Design/methodology/approachThe study uses data of 199 construction and real estate firms listed on the National Stock Exchange (NSE), India. The data pertains to a period of 13 years (2006-2018). The family firm is defined on the basis on ownership criteria, and the sample is divided into two groups, namely, family firms and non-family firms. The data is analyzed using a two-samplet-test assuming unequal variance and Prais–Winsten panel regression using correlated panels with corrected standard errors (PCSEs) procedure.FindingsThe findings suggest that family-owned construction and real estate firms are slightly more profitable compared to non-family-owned construction and real estate firms; however, family firms command lesser valuation in the market. The reason for this lower valuation is the mismatch between family holding and institutional holding. A family firm’s profitability is primarily driven by institutional holding that acts as mitigation against the agency conflict.Originality/valueThe paper is the first attempt to analyze the profitability of construction and real estate family firms, and compare it with non-family-owned construction and real estate firms.
Examining the impact of political candidates on hotel revenue
Authors: Belarmino Amanda , Whalen Elizabeth A. 
Published: January 2020

Purpose
The purpose of this paper is to examine the impact of a charismatic political candidate on hotel revenue in the USA, particularly in their home states, through the lens of the bandwagon effect. Previous researchers have found that political primaries have a significant impact on hotel revenue due to travel to those states; however, there has yet to be an examination of the impact of popular political candidates on hotel revenue.

Design/methodology/approach
This research examined the impact of Bernie Sanders’ campaign on hotel revenue in the state Vermont due to the relatively stable demand experienced in that market. First, the researchers used forecasting methodology and t-tests to determine if there was a significant increase in hotel revenue during the time of the Sanders’ campaign for the state and for Burlington, Vermont, his campaign headquarters. Then, eight semi-structured interviews were conducted with hoteliers in Vermont to determine if the Sanders’ campaign was responsible for the observed changes.

Findings
While the hotel revenue for the state was not significantly different than what would be expected, the hotel revenue in Burlington did see a significant increase. Hoteliers did attribute an increased awareness of the destination and some specific instances of travelers to Sanders’ campaign.

Originality/value
This is the first study to date to demonstrate the influence of a political candidate on hotel revenue and demonstrated that the bandwagon effect can impact hotel revenue. For hoteliers, it demonstrates that increased destination awareness can impact behavioral intentions on a small scale.
Integration of Islamic capital market in ASEAN-5 countries
Authors: Qizam Ibnu , Ardiansyah Misnen , Qoyum Abdul 
Published: January 2020

PurposeThe purpose of this study is to investigate the nature and integration of Islamic stock markets across the Association of Southeast Asian Nations (ASEAN-5) countries for economic community (AEC) development.Design/methodology/approachUsing samples of daily closing prices from 2009 to 2014 across ASEAN-5 countries, co-integration and Granger-causality tests were applied.FindingsThis research finds that Islamic capital markets across ASEAN-5 countries remain highly integrated despite the global financial crisis of 2008, and it also finds the integration strength between Jakarta Islamic Index -Indonesia and Bursa Malaysia Emas Sharia-Malaysia Islamic capital markets to be the most influential across ASEAN-5 countries, while MSCI-Philippine Islamic capital market is the most vulnerable across ASEAN-5 Islamic capital markets.Research limitations/implicationsThe overwhelming benefit of Islamic stock market integration across ASEAN-5 countries, and, even in a broader context, awaits further inquiry.Originality/valueIslamic capital markets across ASEAN-5 countries are integrated regardless of the post-global financial crisis. This contributes to confirming cross-border integration policies, especially for AEC development.
Unified theory of firm: an empirical analysis
Authors: Duasa Jarita , Mhd Sarif Suhaimi , Abdul Sabian Nur Arfifah 
Published: January 2020

PurposeFour main strategies required for firms to be able to achieve their main objectives in organizations under the unified theory of the firm are technological advance, intellectual development, spirituality conducts and customer satisfaction concern. This study aims to explore the inclination of firms to adopt all these strategies in, factors that contribute to the adoption of all these strategies and significant relationship between these strategies of firms in the context of Malaysian firms.Design/methodology/approachUsing primary data from the survey on a sample of firms in the financial sector of Malaysia, the study adopts several methods of analysis such ast-test for dependent sample,t-test for independent sample and correlation. Furthermore, ordinary least squares regressions are estimated to determine factors that have an impact on a particular strategy.FindingsIt is found that the strategies of the unified theory of the firm significantly contributed to the education level of managers. Highly educated managers tend to adopt strategies most of the time. It is also found that scores of customer satisfaction concern are highly related to scores of intellectual development and spirituality conduct. The correlation coefficient is also high between spirituality conduct and intellectual development.Originality/valueThe study analyzes the adoption of important strategies of a unified theory of firm among several firms using first-hand data (primary data) collected from the survey.
ASD, OCD and violence – a forensic case study
Authors: Edwards Holly , Higham Lorraine 
Published: January 2020

Purpose
The purpose of this paper is to illustrate the formulation and psychological treatment of a complex case whereby a combination of autism spectrum disorder (ASD) and obsessive compulsive disorder (OCD) has resulted in violent and aggressive behaviour.

Design/methodology/approach
This paper provides a brief summary of literature in relation to ASD, OCD and risk-offending behaviour followed by a case study of a man (referred to as “John”) with a diagnosis of ASD and OCD who has an extensive history of institutional violence and aggressive behaviour.

Findings
This paper highlights the complexity of a case that may support research suggesting that impaired theory of mind, poor emotional regulation and problems with moral reasoning increase the risk of an individual with ASD engaging in violence, in addition to a comorbidity of ASD and OCD resulting in a more severe and treatment-resistant form of OCD.

Originality/value
This paper highlights the challenges faced when working with a patient with Asperger’s syndrome and OCD with entrenched beliefs that lead to the use of violence as a compulsion to temporarily overcome unpleasant thoughts related to low self-esteem.
Self-determination theory and the collaborative assessment and management of suicidality
Authors: Holmström Édua 
Published: January 2020

Purpose
The collaborative assessment and management of suicidality (CAMS) is a first-encounter suicide-specific brief intervention that motivates suicidal individuals for voluntary treatment engagement and choosing life. How the intervention works, however, has not been theoretically explained. The purpose of this paper is to explain the effectiveness using self-determination theory (SDT).

Design/methodology/approach
The paper focuses the theoretical examination on the philosophy of care and the clinical procedures of the CAMS suicide intervention. SDT is used as the theoretical lens of the examination.

Findings
The underlying philosophy of care and the clinical procedures of CAMS enhance the autonomy, relatedness and competence of the client in the first encounter. The paper proposes that fulfilling these basic human needs results in the intervention outcomes of treatment engagement and choosing life for the time being.

Research limitations/implications
The research is limited to the examination of the documented clinical procedures and philosophy of care. Further research applying SDT to the design and empirical testing of therapeutic interventions for suicide prevention is warranted.

Practical implications
Clinicians working with suicidal clients need to empathically address suicidal individuals’ motivation to engage in voluntary treatment and reduce controlling and autonomy-thwarting approaches.

Social implications
Suicidal behaviour is conventionally considered the manifestation of a mental disorder characterized by limited informed decision-making. The success of CAMS points to the contrary. Despite their suffering, many suicidal individuals make informed decisions about treatment with the support of an empathetic clinician.

Originality/value
CAMS has not previously been theoretically explained. This paper explains the effectiveness of the intervention in engaging suicidal clients in further treatment through SDT.
Mental health services designed for Black, Asian and Minority Ethnics (BAME) in the UK: a scoping review of case studies
Authors: Vahdaninia Mariam , Simkhada Bibha , van Teijlingen Edwin , Blunt Hannah , Mercel-Sanca Alan 
Published: January 2020

Purpose
Mental health disparities exist among Black, Asian and Minority Ethnics (BAME) populations. This paper aims to provide an overview of mental health services designed for the BAME population in the UK, both established BAME communities and refugee/asylum-seekers.

Design/methodology/approach
A range of electronic databases were searched for peer-reviewed studies conducted within the past decade in the UK. Using the Arksey and O’Malley methodology, data were extracted, analysed and summarised.

Findings
A total of 13 papers were identified, mostly non-randomised community-based. Studies were very heterogeneous in terms of their sample and service provided. After the initial appraisal, the authors presented a narrative synthesis. Overall, all studies reported positive mental health outcomes and beneficial effects.

Research limitations/implications
Because of the time limitations and quality of the papers, the authors only included peer-reviewed journal papers.

Practical implications
Mental health services provided for BAME people, both established and refugee/asylum-seekers are feasible and improve engagement with the services and mental health outcomes. Initiatives are required to facilitate the integration of these targeted services within mental health and community services for BAME in the UK.

Originality/value
This scoping review is a snapshot of the mental health services designed for BAME people in the UK, either established or refugee/asylum-seekers in the past 10 years and adds to the evidence-based knowledge from these studies.
Evaluating green supplier satisfaction
Authors: Bai Chunguang , Satir Ahmet 
Published: January 2020

Purpose
There is great uncertainty and volatility in the evaluation and measurement of green supplier satisfaction. The purpose of this paper is to fill this gap based on the information entropy theory (IET) to describe the probability of green supplier satisfaction degree.

Design/methodology/approach
The authors introduce a formal model using analytic hierarchy process (AHP), IET and entropy technique for order preference by similarity to an ideal solution (TOPSIS) method to evaluate green supplier satisfaction and promote them for the better implementation of green supply chain management practices.

Findings
The first finding is developing an effective framework for green supplier satisfaction, incorporating various measures of environmental dimension. Second, a hybrid uncertainty decision method is introduced, by integrating AHP and IET and entropy-TOPSIS.

Research limitations/implications
One of the main limitations of the research is that the authors introduced a conceptual example. Real-world applications need to investigate the accuracy and effectiveness of these measures, and the operational feasibility of this method.

Originality/value
This is one of the first works to provide a comprehensive appraisal model for evaluation of green supplier satisfaction. This study and research method can form general guidelines, and organizations can increasingly benefit from using green supplier satisfaction evaluation as a management tool. Green supplier satisfaction evaluation is just the beginning.
A systematic literature review on uncertainties in cross-docking operations
Authors: Ardakani Allahyar (Arsalan) , Fei Jiangang 
Published: January 2020

PurposeThe technique of cross-docking is attractive to organisations because of the lower warehousing and transportation (consolidated shipments) costs. This concept is based on the fast movement of products. Accordingly, cross-docking operations should be monitored carefully and accurately. Several factors in cross-docking operations can be impacted by uncertain sources that can lead to inaccuracy and inefficiency of this process. Although many papers have been published on different aspects of cross-docking, there is a need for a comprehensive review to investigate the sources of uncertainties in cross-docking. Therefore, the purpose of this paper is to analyse and categorise sources of uncertainty in cross-docking operations. A systematic review has been undertaken to analyse methods and techniques used in cross-docking research.Design/methodology/approachA systematic review has been undertaken to analyse methods and techniques used in cross-docking research.FindingsThe findings show that existing research has limitations on the applicability of the models developed to solve problems due to unrealistic or impractical assumption. Further research directions have been discussed to fill the gaps identified in the literature review.Originality/valueThere has been an increasing number of papers about cross-docking since 2010, among which three are literature reviews on cross-docking from 2013 to 2016. There is an absence of study in the current literature to critically review and identify the sources of uncertainty related to cross-docking operations. Without the proper identification and discussion of these uncertainties, the optimisation models developed to improve cross-docking operations may be inherently impractical and unrealistic.
A positive spiral of self-efficacy among public employees
Authors: Mañas Rodríguez Miguel Ángel , Estreder Yolanda , Martinez-Tur Vicente , Díaz-Fúnez Pedro Antonio , Pecino-Medina Vicente 
Published: January 2020

PurposeThe purpose of this paper is to test a positive spiral of self-efficacy among public employees. The spiral proposes that self-efficacy is positively related to extra-role behaviors. These behaviors in turn are positively related to subsequent self-efficacy.Design/methodology/approachA total of 260 public employees participated in three waves of data collection: self-efficacy (T1); extra-role behaviors (T2); self-efficacy (T3).FindingsThe results confirmed the existence of a positive spiral of self-efficacy. There was a positive and significant link from self-efficacy of employees (T1) to extra-role behaviors (T2). In addition, it was found a positive and significant relationship between extra-role behaviors (T2) and subsequent self-efficacy (T3) once the link from self-efficacy in T1 and T3 was controlled for. The mediation role of extra-role behaviors was also confirmed.Originality/valueThe examination of positive spirals is one of the critical challenges of the investigation of personal resources. In the current research study, the authors test the positive spiral of a critical personal resource such as self-efficacy. Additionally, the lagged design permits a solid test of the aforementioned spiral.
Intelligent agent-assisted organizational memory in knowledge management systems
Authors: Alstete Jeffrey W. , Meyer John P. 
Published: January 2020

Purpose
The purpose of this paper is to examine the application of intelligent agents (IAs) in organizational memory systems within the larger schema of knowledge management (KM) strategies. This includes targeted roles of IAs in relation to institutional memory approaches.

Design/methodology/approach
A conceptual exploration of related sections of the Grundspenkis seven-layer intelligent enterprise memory framework that serves to identify, retain, deliver and reuse information for future utilization is conducted. Applications of IAs in multiple industries are presented to illustrate the conceptual model in practice.

Findings
This paper identifies arising roles that IAs perform in information search, retrieval and analysis in the organizational memory formation process and extensions that have emerged in a non-linear bi-directional form. These layered roles include obtaining and reapplying important information as part of extended human–machine cognition.

Research limitations/implications
While exploratory and conceptual in nature, this research paper discusses IAs as possible components in the advancement of organization memory.

Practical implications
By analyzing the application of IAs in different industries, across select layers of a KM structure, groundwork is laid for both descriptive research (i.e. where and how artificial intelligence is being used in those industries) and prescriptive practice (i.e. how other industries can benefit from such assistance and what patterns of implementation to expect).

Originality/value
This study explores the role IAs play in helping knowledge workers gather, retain and find relevant information and how KM strategies may assist organizational memory.
Comparative analysis into mechanical properties and microstructural attributes of quenched and tempered 0.2%-C steel
Authors: Dewangan Saurabh , Behera Sarmistha , Chowrasia Mukesh Kr. 
Published: January 2020

Purpose
The purpose of this study is to critically analyze the properties of quenched and tempered steel samples. Austenite to martensite transformation of steel is a common process in any steel industry. Water quenching is the best suited technique to convert the steel into martensitic structure. Although quenched products are very hard, yet they possess brittleness. Due to which, their industrial applications become very limited. To avoid this problem, tempering of the martensite is usually done to achieve the required combination of hardness and toughness.

Design/methodology/approach
The present work deals with comparative analysis of mechanical properties and microstructural behavior of quenched and tempered steel samples. For the purpose, a low carbon steel (0.2%-C) was taken under study. Quenching was done in water, and tempering was done in atmospheric air. Four different mechanical properties such as tensile strength, toughness, hardness and shear strength were analyzed on steel samples that underwent through two different above-mentioned heat treatment processes.

Findings
An improvement in all the four mechanical properties was reported after tempering the quenched products. Also, the microstructural images of quenched and tempered specimens showed a good corroboration with mechanical properties.

Originality/value
A significant improvement in mechanical properties was reported in tempered specimens. Also, there was a strong corroboration between mechanical properties and microstructural attributes. A clear view of needle-shaped martensite and lamellar-shaped pearlite was observed in water-quenched and tempered specimens, respectively.