bluuebunny/crossref_metadata_2025_split huggingface dataset:
Increasing the value of quality management systems
Authors: Gremyr Ida , Lenning Jan , Elg Mattias , Martin Jason 
Published: July 2021

Purpose
Over one million organisations have a quality management system (QMS) certified to the ISO 9001 standard; however, the system requires a lot of resources and its value has been questioned. This critique also leads to a questioning of the strategic relevance of quality management. The purpose of this paper is to explore how different types of uses of QMS correlate with management perceptions of quality management in terms of respect, cost and strategic importance.

Design/methodology/approach
The paper is based on a mixed method data collection strategy, quantitative data being collected from a survey in 8 organisations (n = 108) and qualitative data being collected from 12 interviews with quality managers in 12 different organisations.

Findings
The paper shows that a compliance-oriented QMS usage will more likely lead to a view of quality management as costly and of little respect, than a business or improvement-oriented QMS usage. Moreover, it nuances the view on compliance-oriented usage, showing that it is mainly documentation that negatively influences how management views quality management, whereas standardisation that is part of the compliance-oriented use is perceived as more value-adding.

Originality/value
This paper suggests three types of QMS use, namely, business management, improvement, and compliance-oriented use, and that a wise selection of how to use the QMS will affect the respect, strategic importance and cost that management associates with quality management.
Consumer values in the Brazilian market for ethical cosmetics
Authors: Graciano Paola , Gularte Aline Cafruni , Lermen Fernando Henrique , de Barcellos Marcia Dutra 
Published: July 2021

PurposeThe purpose of this paper is to identify the personal values of consumers of ethical cosmetics in Brazil, using the resulting personality types to segment consumers for the development of strategies by Brazilian retailers and international players.Design/methodology/approachThis study administered the psychometric Values and Lifestyles Scale (VALS) via an online survey with 302 consumers of ethical cosmetics. First, exploratory factorial analysis was employed to identify the behavior of VALS' factors within the sample. Second, cluster analysis was performed using hierarchical clustering technique in order to link demographic variables and VALS' types to form specific consumer profiles.FindingsThe study found eight VALS types in the sample respondents but with a different configuration than the original factors. They were named, respectively, “Avant-garde”, “Oriented to fashion”, “Artisans”, “Committed to morality and religion”, “Leader of a group”, “Theoretical”, “Ingenious” and “Conservative”. Results indicated a demographically homogeneous sample with personality profiles mostly placed among VALS' original factors “Experiencer”, “Thinker” and “Innovator”.Research limitations/implicationsResults may vary within other cultural contexts and different means of investigation suggesting future research opportunities.Practical implicationsEthical demands concerning health and environmental preservation are no longer neglectable. The study of consumers' personal values can contribute to formulate suitable retail strategies for expected demands of consumers in the ethical cosmetics segment.Originality/valueThese findings are expected to provide resources for decision-makers, academics, practitioners and marketers concerning several points of sensitivity in their relationship with ethical consumers.
LIS neutrality: a Wittgensteinian interpretation
Authors: Macdonald Stephen 
Published: July 2021

PurposeThis study builds on a first study by Macdonald and Birdi (2019) that argues the concept of neutrality within library and information science (LIS) demands a sensitivity to context often omitted in existing literature. This study aims to develop the conceptual architecture of LIS neutrality in a way that is more conducive to reconciling the contextual nuance found in within the first study.Design/methodology/approachThe approach taken develops LIS neutrality through a Wittgensteinian lens. Two distinct ideas are explored. First, Wittgenstein's notion of a “grammatical investigation” is used to map the varied contexts in which neutrality is used within professional practice. Liberal neutrality is explored as an analogy to lend plausibility to the concept's heterogeneity. Second, Wittgenstein's “family resemblance” develops the concept in a way that facilitates greater contextual understanding.FindingsThree features of liberal neutrality literature: conceptual heterogeneity, distinct justifications for specific conceptions and the possibility that neutrality may operate with limited scope are applied to LIS neutrality. All three features successfully translate, leaving “latent conceptual space” to understand LIS neutrality as nuanced and multifaceted. Second, “family resemblance” also translates successfully, bringing its own pedagogical benefits.Originality/valueThis study's originality lies in its development of LIS neutrality using a descriptive Wittgensteinian lens. Understanding the concept via this paradigm may facilitate a more productive discussion of LIS neutrality and pave the way for a new, less polarised, normative response to it.
Does agri-business/small and medium enterprise investment scheme (AGSMEIS) impact on youth entrepreneurship development in sub-Saharan Africa? Evidence from Nigeria
Authors: Okolo-obasi Nduka Elda , Uduji Joseph Ikechukwu 
Published: July 2021

PurposeThe purpose of this paper is to critically examine the agri-business/small and medium investment schemes (AGSMEIS) in Nigeria. Its special focus is to investigate the impact of the AGSMEIS on youth entrepreneurship development in Nigeria.Design/methodology/approachThis paper adopts a survey research technique, aimed at gathering information from a representative sample of the population, as it is essentially cross-sectional, describing and interpreting the current situation. A total of 1,200 respondents were sampled across the six geopolitical zones of Nigeria.FindingsThe results from the use of a combined propensity score matching (PSM) and logit model indicate that AGSMEIS initiative generates significance gains in empowering youths in enterprise development, and if enhanced will help many young people become entrepreneurs.Practical implicationsThis suggests that AGSMEIS initiative can facilitate youth's access to credit and help them become owners of small and medium enterprises.Social implicationsIt implies that investing in young people for small and medium enterprises could bring Nigeria into the modern economy and lift sub-Saharan Africa out of poverty.Originality/valueThis research adds to the literature on youth entrepreneurship development’s debate in developing countries. It concludes that targeting the young people in AGSMEIS should form the foundation of public policy for entrepreneurship, poverty alleviation, and economic development.
Corporate social performance and over-investment: evidence from Germany
Authors: Habermann Florian 
Published: July 2021

PurposeWith the Green Deal and Sustainable Finance Taxonomy, the European Union is driving forward its ambition for a modern, resource-efficient and competitive economy. For this reason, this paper contributes to the ongoing discussion by examining how overall corporate social performance (CSP) and the respective environmental, social and governance (ESG) pillar performance affects corporate financial performance (CFP). In addition, this study aims to present novel insights by testing a theoretically derived CSP over-investment theory empirically for the German market.Design/methodology/approachThe final sample includes firms listed on the German Prime Standard (DAX30, MDAX and TecDAX) from 2015 to 2019. The study includes a correlation and regression analysis using fixed effects on 363 firm-year observations to investigate the CSP-CFP relationship. This paper applies accounting and market-based CFP measures and uses Thomson Reuters (TR) ESG scores to measure CSP.FindingsOverall CSP, social pillar and governance pillar performance improve CFP for firms listed on the German Prime Standard. However, the study provides evidence for a value-destroying effect of CSP over-investment in the social pillar.Research limitations/implicationsThe implications of the study are ambiguous. First, firms can improve CFP when doing good, i.e. increase CSP. Second, however, CSP is a concept of decreasing marginal benefits. Consequently, managers can respond to increasing pressure from investors to be “sustainable” with the argument of CSP over-investment. Policymakers must consider materiality as a potential explanation for the over-investment phenomena when framing sustainable development programs, i.e. the EU Green Deal and regulations such as the Directive 2014/95/EU and the Regulation EU 2020/852. Moreover, the study sensitizes society that sustainability efforts do not exclusively affect CFP positively.Originality/valueThe paper contributes to CSP literature by revisiting the CSP-CFP relationship and debuting a CSP over-investment hypothesis on the German market. The results are highly relevant for practitioners, policymakers and society, as the study provides an empirical framework to evaluate CSP properly and reveals the importance of materiality in stakeholder management.
Islamic real estate investment trust: comparative study between emirates Islamic REIT UAE and Al Salam Islamic REIT Malaysia
Authors: Al-Haija Elias Abu , Syed Mehveen 
Published: July 2021

Purpose
The Islamic Capital Market (ICM) has witnessed tremendous growth over the years. One of the most interesting growth curves in the ICM instruments is that Islamic Real Estate Investment Trusts (I-REITs). The purpose in this paper is to highlight the concept of I-REIT and to presents a comparative analysis for Emirates I-REIT and Al-Salam I-REIT of UAE and Malaysia to find out the implications of the major differences between the two countries I-REITs.

Design/methodology/approach
This paper uses the data in the two I-REITs' financial reports from the years 2015 to 2019. A descriptive (Observational design) data analysis approach is used in comparing both I-REITs by focusing on five different variables that include: portfolio, governance, financial performance, Shariah compliance and risk management.

Findings
The findings offer evidence of key differences between the two countries regarding the I-REITs. The differences found in the implication for all variables that the paper presented, especially the size of the portfolio for each I-REIT along with the Shariah compliance and risk management, Al Salam “Malaysia” used more standard approach than UAE in which the SSB is responsible for setting the guidelines for Emirates REIT. Also, the risk management technique used by the two REITs differs from one another.

Practical implications
This research paper provides an insight for the capital market sectors as an initiative to improve and develop the ICM to play its important role in the economy.

Originality/value
This research paper is an initiative to compare and evaluate the implications of major differences between the I-REITs of the two countries only in the light of recent development in the ICM.
Islamic social finance: a literature review and future research directions
Authors: Kuanova Laura Aibolovna , Sagiyeva Rimma , Shirazi Nasim Shah 
Published: July 2021

Purpose
This paper aims to study the main trends of scientific research in Islamic finance’s social aspects to clarify place, role and functions, especially in the context of increasing social problems. To achieve this goal, this paper focuses on the social component of Islamic finance, analyzes publications on social Islamic finance in the Web of Science database, covering the period from 1979 to 2020, specify the geographical localization of research networks, determines the most cited authors and their scientific position.

Design/methodology/approach
The authors have applied several literature review techniques, a bibliometric citation and co-citation analysis, a co-authorship analysis and a review of the most cited papers. The analyzes’ results allow us to offer five future questions in Islamic social finance, zakat and waqf, which have not been investigated before and could influence Islamic social finance and Islamic finance research.

Findings
The authors also derive and summarize five leading future research questions.

Research limitations/implications
This is a limitation of using only the Web of Science Core Collection database as the premier resource and the most trusted citation index for the world’s scientific and scholarly research. Further study might expand the types of analyzed units, include more keywords and include other databases, such as Scopus.

Originality/value
This paper can be considered as an inspirational one to future researchers and policymakers in Islamic social finance.
Assessing critical incidents in the post-formation phase: a matter of entrepreneurial expertise?
Authors: Heinrichs Karin 
Published: July 2021

PurposeEntrepreneurs can easily slide into severe economic crises (Fichman and Levinthal, 1991), in particular, in the first years after their founding. Additionally, research shows that entrepreneurs often lack a realistic evaluation of the entrepreneurial risks and barriers. Referring to research on cognitive and networked expertise (Ericssonet al., 2006; Hakkarainenet al., 2004), recognising and reflecting on potential failure may help to prevent or manage upcoming crises (Mitchellet al., 2008). Thus, this study aims to test whether assessing upcoming crises in a new venture varies along with the level of entrepreneurial expertise.Design/methodology/approachIn a cross-sectional design with three subgroups (start-up consultants, entrepreneurs and students), this study evaluated critical incidents that have already been validated as likely to emerge in the post-formation phase (Heinrichs and Jäcklin, 2017). Entrepreneurial expertise was measured by seven indicators, chosen based on the approaches of cognitive and networked expertise.FindingsBy applying latent profile analyses, the participants were grouped along with these indicators of expertise in three levels. Analysis of variance showed significant differences amongst the profiles in perceiving critical incidents. Experts rated the incidents significantly higher than semi-experts and novices towards indicating financial risks (medium effect) and the probability that the entrepreneur could manage the upcoming crises (large effect).Originality/valueThe results call for developing and evaluating interventions, e.g. case-oriented entrepreneurship education courses (Heinrichs, 2016), that foster future entrepreneurs’ expertise in perceiving and managing entrepreneurial risks to prevent entrepreneurial failure.
A scenario-based interval-input output model to analyze the risk of COVID-19 pandemic in port logistics
Authors: Sarkar Bishal Dey , Shankar Ravi , Kar Arpan Kumar 
Published: July 2021

Purpose
Presently, Indian sectors are manifesting a higher level of interdependency and making the economy more vulnerable to human-caused and natural disasters. COVID-19 pandemic creates a devastating effect on the world economy. The Indian economy was expected to lose around ₹ 32,000 crores every day during the first 21 days of complete lockdown. This motivates to conduct the research on how the COVID-19 pandemic affects the port logistics sector and how the effects of COVID-19 on port logistics propagate to other sectors owing to its interconnectedness and affect the economy of the country.

Design/methodology/approach
The purpose of the study is analyze how perturbation in one sector can affect the system of interdependent sectors and it is done with interdependency analysis. It uses Wassily Leontief’s inoperability input-output model (IIM) and interval programming (IP) to develop a framework. IP is used to address situations where assumptions are not valid because of uncertainties associated with disruptive events.

Findings
The model helps in describing how the effect of the COVID-19 pandemic in port logistics can propagate owing to the interconnectedness across other sectors. The model uses the latest five-year data available on the Organisation for Economic Co-operation and Development database. It uses metrics like inoperability and economic loss to study the consequences of COVID-19 pandemic on various sectors. This study also presents the ranking of the affected sectors based on their inoperability and economic loss

Research limitations/implications
In the future study, other techniques like dynamic evolution, multiplex network analysis, analytical hierarchy process, pinch analysis, stochastic evolution and pinch graph could be integrated with input-output (I-O) modelling. Integrated stochastic evolution with an I-O model allows capturing the likelihood of the events; it includes probability distributions instead of point estimates for scenario parameters. Methods like dynamic evolution and multiplex network analysis can be introduced in future work to shed lights on interdependency among the sector, which could potentially provide additional insights for transport policy formulations.

Originality/value
This study discusses the theory, methodology and application of the IIM-IP model in the domain of port logistics. The developed IIM-IP model helps decision-makers to manage risk in port logistics. Firstly, it studies how different sectors are interconnected with each other. Secondly, it helps in identifying the most vulnerable sectors based on economic loss and inoperability. Thirdly, it provides the ranking of the sectors based on their economic losses.
Multiple criteria sorting of tourist sites for perceived COVID-19 exposure: the use of VIKORSORT
Authors: Ocampo Lanndon , Yamagishi Kafferine 
Published: July 2021

PurposeTravel interests of tourists during pandemics and outbreaks are reduced due to the prevalence of fear. It induces lifestyle changes, which may hinder efforts to recover the tourism value chain during post-COVID-19 lockdowns. Subscribing to domestic travel and domestic tourism is deemed to mitigate fear and gradually reopen the tourism industry. Although a crucial initiative, evaluating the perceived degree of exposure of tourists to COVID-19 in tourist sites operating under domestic tourism has not been fully explored in the emerging literature, which forms the main departure of this work.Design/methodology/approachThe problem domain is addressed by adopting multiple criteria sorting method – the VIKORSORT. To demonstrate such application, with 221 survey participants, 35 tourist sites in a province in the central Philippines struggling to revive the tourism industry are evaluated under six attributes that characterize tourists' exposure to COVID-19. To assess its efficacy, the performance of the VIKORSORT is compared to other distance-based multiple criteria sorting methods (i.e. TOPSIS-Sort and CODAS-SORT).FindingsResults show that proximity and volume of tourist arrivals are considered on top of the priority list of attributes. The use of VIKORSORT yields the assignment of 27 sites to the “moderate exposure” class, and eight under the “high exposure” class, with no tourist site assigned to the “low exposure” class. Sorting the tourist sites reveals some observations that tourists prefer sites (1) with open spaces, (2) with activities having limited group dynamics, (3) that are nature-based, and (4) with tourist arrivals that are not relatively high, with enough land area to practice social distancing. In addition, the assignments of the VIKORSORT with TOPSIS-Sort and CODAS-SORT are consistent at least 90% of the time, demonstrating its efficacy in addressing multiple criteria sorting problems.Originality/valueThis work provides an integrative approach in evaluating tourist sites in view of tourism recovery during pandemics. The findings offer crucial insights for the primary stakeholders (i.e. government, tourist operators, and tourists) in planning, resource allocation decisions, and policy formulation. Policy insights are offered, as well as avenues for future works.
The effect of intangible assets on sustainable growth and firm value – Evidence on intellectual capital investment in companies listed on Bucharest Stock Exchange
Authors: Ionita Catalin , Dinu Elena 
Published: July 2021

PurposeThe present study investigates the connection between company investments in intellectual capital (IC) and how they translate into financial value. The aim is to test the impact of intangible assets on the firm value and its sustainable growth.Design/methodology/approachThe research employs computation models to determine the sustainable growth rate (SGR) and the firm value (FV), and by using the ordinary least squares (OLS) model through a linear regression assesses the relationship between the dependent variables and expenditures on intangibles like R&D, IT programs and patents. A sample of 42 companies has been selected out of the 78 listed at Bucharest Stock Exchange (BSE), based on the appropriateness of the information disclosed in the financial reports for the period 2016–2019.FindingsThe results show that intangibles classified as innovative competences (R&D and Patents) do not have a positive impact on SGR and FV in listed companies from Romania. Moreover, R&D has a negative and significant effect on FV, while IT Programs have a positive and significant impact on FV, but not on the SGR. Variables categorised as economic competencies (Brands, Shares held in associates and jointly controlled entities) and firm structure-specific variables (Leverage, Firm Performance) seem to have a significant effect on SGR and FV. Shares held in associates and jointly controlled entities is the variable that can have the biggest impact when it comes to FV for companies listed at BSE.Research limitations/implicationsDue to non-disclosure of specific information by some companies, or lack of investments in intangibles the sample had to be reduced and does not cover all listed companies.Practical implicationsCompanies listed on the Regulated Market from the Bucharest Stock Exchange should maintain their scale of liabilities at a reasonable level when financing intangible assets in order to ensure corporate long-term and sustainable development. Also, these companies should maintain awareness about the importance of intangible assets and invest more in specific sub-components, in order to sustain competitive advantage. Recognizing the roles of intangibles, managers need to develop strategies to invest in profitable intangibles by reasonably allocating their limited resources, in order to achieve sustainable growth and increase company success.Originality/valueStudies concerning the relation between investments in intangibles and sustainable growth rate and firm value of listed Romanian companies are very scarce. This paper reveals new research, never before undertaken, concerning expenditures on intangibles by Romanian companies and the valuation of such investments on Bucharest Stock Exchange.