bluuebunny/crossref_metadata_2025_split huggingface dataset:
An hp-version adaptive finite element algorithm for eigensolutions of moderately thick circular cylindrical shells via error homogenisation and higher-order interpolation
Authors: Wang Yongliang , Wang Jianhui 
Published: December 2021

PurposeThis study presents a novel hp-version adaptive finite element method (FEM) to investigate the high-precision eigensolutions of the free vibration of moderately thick circular cylindrical shells, involving the issues of variable geometrical factors, such as the thickness, circumferential wave number, radius and length.Design/methodology/approachAn hp-version adaptive finite element (FE) algorithm is proposed for determining the eigensolutions of the free vibration of moderately thick circular cylindrical shells via error homogenisation and higher-order interpolation. This algorithm first develops the established h-version mesh refinement method for detecting the non-uniform distributed optimised meshes, where the error estimation and element subdivision approaches based on the superconvergent patch recovery displacement method are introduced to obtain high-precision solutions. The errors in the vibration mode solutions in the global space domain are homogenised and approximately the same. Subsequently, on the refined meshes, the algorithm uses higher-order shape functions for the interpolation of trial displacement functions to reduce the errors quickly, until the solution meets a pre-specified error tolerance condition. In this algorithm, the non-uniform mesh generation and higher-order interpolation of shape functions are suitable for addressing the problem of complex frequencies and modes caused by variable structural geometries.FindingsNumerical results are presented for moderately thick circular cylindrical shells with different geometrical factors (circumferential wave number, thickness-to-radius ratio, thickness-to-length ratio) to demonstrate the effectiveness, accuracy and reliability of the proposed method. The hp-version refinement uses fewer optimised meshes than h-version mesh refinement, and only one-step interpolation of the higher-order shape function yields the eigensolutions satisfying the accuracy requirement.Originality/valueThe proposed combination of methodologies provides a complete hp-version adaptive FEM for analysing the free vibration of moderately thick circular cylindrical shells. This algorithm can be extended to general eigenproblems and geometric forms of structures to solve for the frequency and mode quickly and efficiently.
Critical success factors of green hotel investment in Taiwan
Authors: Liu Kuo-Ning , Hu Clark 
Published: December 2021

Purpose
This study aims to address research gaps by constructing critical success factors (CSFs) in the context of green hotel investment in Taiwan. It contributes to the domain knowledge to cultivate Taiwan’s green hotel development in the future.

Design/methodology/approach
The authors secured 20 prominent green hotel management/owners/architects as crucial informants. The first stage used the Delphi method to collect expert opinions (i.e. CSFs) and the second stage applied the analytic hierarchy process to analyze the importance of CSFs.

Findings
The results show that the “financial investment benefits” is considered the most crucial success factor for the green hotel investment. However, to balance long-term economic development with environmental impact, green hotel investors should consider other aspects of the research to sustain future financial performance returns.

Research limitations/implications
Further studies should consider regional characteristics to accommodate geographic/social differences and hotel types to explore possible CSFs for the green hotel investment. The authors suggest including panel experts from government officials and prominent scholars to represent a broader but different view on subject matters. They also offer implications for investors’ governmental policies, hotelier cognition and customer-related aspects in green hotel investment.

Originality/value
This study built a hierarchical framework based on the CSF concept by evaluating priority differences between hotel management and hotel owners/architects. Such findings help investors’ effective decision-making through considering factors’ relative importance for green hotel investments.
Addressing critical failure factors and barriers in implementing Lean Six Sigma in Italian public hospitals
Authors: Marolla Giuliano , Rosa Angelo , Giuliani Felice 
Published: December 2021

Purpose
During the past few decades, Lean Six Sigma (LSS) in the health-care sector has received increasing attention from both researchers and practitioners because it plays an imperative role in quality improvement and cost reduction initiatives. Although researchers have often focussed on evidence of model effectiveness through the study of performance indicators, too little attention has been given to the factors that lead to implementation failure and the causal relationships among them. This study aims to investigate the factors that may inhibit the successful implementation of the method by focussing on Italian public hospitals.

Design/methodology/approach
Through the use of the Delphi technique and fuzzy cognitive maps, this paper derives new and relevant results for researchers, hospital managers and policymakers.

Findings
The results show the factors with the greatest impact on LSS implementation and provide insight into the causal links and degrees of influence between critical failure factors and performance variables.

Practical implications
The findings could be considered useful, in particular, to hospital managers and policymakers, who could leverage the suggestions derived from the study to address LSS implementation.

Originality/value
This work overcomes a gap in the literature related to the absence of studies on the causal relationships between factors that determine the success or failure of LSS implementation.
Individual entrepreneurial orientation on MSME's performance: the mediating effect of employee motivation and the moderating effect of government intervention
Authors: Kyal Hitesh , Mandal Anirban , Kujur Fedric , Guha Sriparna 
Published: December 2021

PurposeThis research would like to address the issues associated with individual entrepreneurial orientation, which involves entrepreneurial leadership and entrepreneurial ability as the key determinants of MSME growth. It will also explore both mediating and moderating roles of employee motivation and government intervention, respectively during the pandemic situation.Design/methodology/approachA purposive sampling technique was applied during pilot study and during the final data collection phases. Exploratory Factor Analysis (EFA) was conducted using varimax rotation to reduce a large number of variables into a smaller set of interpretable underlying factors. Further CFA and SEM are respectively applied to examine the psychometric properties of the scales and test the hypotheses of the research model.FindingsThe study's findings revealed a favourable association between entrepreneurial orientation, business financing, management, market practices, and MSME growth performance. The results support the notion that government policy plays a significant role as a full moderator.Practical implicationsAlthough the MSME sector receives government support, its implementation requires a skilled leader who can run the business profitability. The findings support this objective.Originality/valueThis paper seeks to give important insights into one of the understudied but quickly expanding MSME entrepreneurship, and how this environment influences individual entrepreneurial orientation and the formation of entrepreneurial leadership. This opens up a previously unexplored area for fresh insights and future study on enhancing entrepreneurship development research and practice for the MSME sector.
Measurement invariance of the modified brand luxury index scale across gender, age and countries
Authors: Yu Shubin , Hudders Liselot 
Published: December 2021

PurposeMany instruments have been developed to measure the perceived luxuriousness of brands, but one of the most frequently used scales is the “brand luxury index” (BLI) from Vigneron and Johnson (2004) that distinguishes between high- and low-luxury brands. Despite its popularity and widespread use in academic research, the scale's psychometric properties and equivalence across cultures have been questioned. Recently, modified versions of the scale have been developed to strengthen the quality of the measurement. However, the performance and the measurement invariance of the modified version have not yet been investigated. The current paper aims to test the model fit of the modified BLI scale and the measurement invariance across gender, age and country groups using nine datasets from a total of three different countries.Design/methodology/approachThis paper conducts a multi-group CFA to examine the measurement invariance of the BLI scale. Nine datasets were used in this study. The data were collected across three countries, the United States (5 datasets), China (2 datasets) and India (2 datasets) from 2016 to 2018.FindingsThe results of this analysis suggest that the modified BLI scale has an acceptable model fit and can be interpreted equivalently across gender and age groups. Metric invariance was found among the US, China and India. However, scalar measurement invariance was established only across two countries: the US and India. A follow-up analysis shows that partial scalar invariance can be established across the US, China and India when removing constraints on the parameters of three items: exclusive, precious and sophisticated.Originality/valueThis study is the first study to test the model fit of the modified BLI scale. The findings of this paper contribute to both the academia and industry. The authors recommend scholars and marketers to use a modified 19-item BLI scale to measure the perceived luxuriousness of brands in future research. First, the modified BLI scale tested in the current study offers very good performance with model fit values of a quality that has rarely been seen in prior research. The original scale of Vigneron and Johnson (2004) has been criticized for its poor model fit (Christodoulides et al., 2009). The modified scale of Doss and Robinson (2013) also has problems with the fit value. Second, the modified 19-item scale also shows adequate measurement invariance across different gender, age and countries. For scholars and marketers, the establishment of the metric invariance of the modified 19-item BLI scale implies that the scale can be used across gender, age and countries (the US, China and India) if the purpose of the study is to understand the relationship between some variables and perceived luxuriousness of a brand.
Does the IFRS improve earnings quality? A comparison of Turkish GAAP and IFRS
Authors: Karapınar Aydın , Zaif Figen 
Published: December 2021

Purpose
The purpose of this study is to reveal the effect on earnings quality of switching to International Financial Reporting Standards (IFRS) from Turkish generally accepted accounting principles (GAAP) by comparing two sets of financial statements based on Turkish GAAP and IFRS.

Design/methodology/approach
This study is based on mathematical modeling. The variables (total assets, net income, total accruals, cash receivables, return on assets and size) in the models are core to the quantitative research that examines the relationship between them. In this study, the total accruals are computed based on the indirect approach, and the prediction error of the model represents discretionary accruals that reflect earnings management. The data set includes financial data prepared under IFRS and Turkish GAAP. The univariate and multivariate analyses are conducted by SPSS.

Findings
The results of this study indicate that IFRS does not cause any significant differences in total assets, but the net income under IFRS is larger compared to that under the Turkish GAAP. It is also found that while there is no significant difference in total accruals, there is a difference in discretionary accruals. In other words, Turkish firms use income-reducing discretionary accruals when adopting IFRS.

Originality/value
This study provides more insights into the effect of IFRS on earnings quality. It also provides evidence of the effect of accounting culture on IFRS adoption. As a code-law country in Turkey, publicly traded firms have to prepare financial statements based on both Turkish GAAP, which is rule-based and restricts management decisions with strict rules, and the principle-based IFRS which leaves more room to manipulate. To the authors’ knowledge, this is the first study that reveals the effect of accounting standards on earnings management by comparing two sets of financials of the same period prepared under different standards.
The effect of mortality salience on status consumption among elderly individuals: the moderating role of chronological age and subjective age
Authors: Rezaee Vessal Saeedeh , Partouche-Sebban Judith 
Published: December 2021

PurposeOver the past two decades, a large body of research has examined the effect of the awareness of the inevitability of death on consumption behaviours. However, the literature has shed little light on the effect of mortality salience (MS) on elderly individuals. The present research specifically aims to challenge the effect of MS on status consumption among elderly individuals.Design/methodology/approachTwo experiments were conducted among individuals over 50. The experiments manipulated MS to test its effect on status consumption.FindingsThe results demonstrate that MS positively influences the preference for status products among elderly individuals (experiment 1) and that this effect is less pronounced as elderly individuals age (experiment 2). Subjective age bias, defined as the potential gap between chronological age and subjective age, negatively moderates this effect (experiment 2).Practical implicationsLuxury marketers need to pay attention to generational cohorts rather than other demographic variables in the segmentation of their market. Moreover, subjective age may be a better segmentation variable for marketers than objective variables such as chronological age.Originality/valueThis research provides insights that support a better understanding of status consumption among elderly individuals and the role of subjective ageing in this process.
Viewpoint: the need to evolve to a service logic mindset in Latin America
Authors: Reynoso Javier 
Published: December 2021

Purpose
The purpose of this viewpoint is to discuss the need to evolve from a service marketing approach to a service logic mindset throughout the organization in Latin America. In doing so, it addresses a void in the service literature due to the lack of attention on its uniqueness in this region.

Design/methodology/approach
To confirm the predominant approach of studying service and the need for a paradigm shift in service organizations, two independent journal article searches during 1989–2020 were conducted. The purpose was to learn where Latin American service researchers are focusing their research efforts and to discuss how the meaning of service applies to this region.

Findings
Forty-eight journal articles were analyzed and six distinctive groups were identified where service researchers are focusing their work on Latin America. Service has been studied mainly from the marketing perspective; with limited original research published in indexed journals; focused on making product-oriented promises, increasingly enabled by technology. The need for developing a service logic mindset throughout the organization has begun to be emphasized rather recently in the field. The variety of meanings of service and the complex context represent challenges for this enterprise.

Research limitations/implications
Future research is needed to work on a more comprehensive conceptualization of service at higher levels of analysis. Further context studies are required to enrich knowledge on service in Latin America. Service researchers and organizations should work on these two challenges to continue moving from the marketing perspective of service to a service logic mindset throughout the organization.

Originality/value
The paper points out the relevance of conducting further service research in Latin America, arguing that service has been studied mainly from the marketing perspective, and claiming the need to move to a service logic mindset. This viewpoint opens a discussion in the service research community toward a paradigm shift that, although inspired in Latin America, may not be necessarily limited to this region.
Editorial: the “nip and tuck” service framework: bright and dark side of beautification/modification services
Authors: Tsiotsou Rodoula H. , Klaus Philipp 
Published: December 2021

Purpose
The purpose of this study is to propose a conceptual framework of beautification/modification services, to introduce the special issue on the topic “Mirror, Mirror on the Wall! Examining the Bright and Dark Side of Face and Body Beautification/Modification Services” and to provide a future research agenda.

Design/methodology/approach
Building on the available literature, the authors developed the “Nip and Tuck” service framework of beautification/modification services depicting the motives, benefits and outcomes while it identifies current industry trends.

Findings
The authors explore the antecedents and consequences (positive and negative) of consuming face and body beautification/modification services and integrate these in the “Nip and Tuck” service framework. In the framework, the authors acknowledge the critical role of new technologies such as augmented reality apps and the internet in enabling and transforming beautification/modification services into commodities. The framework also identifies the benefits consumers seek and derive from these services while it recognizes current trends that shape the industry. The authors conclude with a set of future research directions that arise from the framework and the papers in the special issue.

Practical implications
The attained insights are useful to managers of beautification and modification services seeking to understand and satisfy their customers’ needs while securing their well-being.

Social implications
Understanding the role of beautification and modification services in consumers’ well-being is essential for business managers and policymakers.

Originality/value
The authors propose a novel, “Nip and Tuck” framework of face and body beautification/modification services and its key antecedents and consequences while considering both their bright and dark sides.
Expectations of student with disability living in off-campus student housing in Ghana: a Gap Model approach
Authors: Attakora-Amaniampong Elvis , Appau Miller Williams , Kanton Osumanu Issaka 
Published: December 2021

PurposePrevious students' housing studies have neglected the need to study all-inclusive student housing and quality of services delivery among students with disability. This study explores the expectations in students' housing among university students living with disabilities (SWDs) in Ghana.Design/methodology/approachThe study adopted a mixed-methods approach, involving 423 SWD selected from five public and three private universities across Ghana. Grounded on the Gap Model, the study employed exploratory factor analysis to extract factors of service quality delivery and universal building design for SWD living in off-campus students' housing.FindingsThe study uncovered that, expectations of SWD regarding building design specifications hinges more on inbuilt universal design than external building environment designs. SWD are more interested in safety, health, managerial assurances and security. In all, five factors provided a huge gap in services quality delivered by off-campus students' housing.Practical implicationsThe Gap Model technique offers a framework that provides an insight for students' housing investors, managers, researchers and local authorities that provides an insight on the needs of SWD in student housing, thus making it possible to attain satisfactions amongst SWD.Originality/valueUnlike health-related studies that deals with expectations of all-inclusive buildings for persons with disability in hospitals, this study uniquely uncovered the expectations of services delivery and building design support to SWD in the Ghanaian context.
Comparing the informativeness of sustainability disclosures versus ESG disclosure ratings
Authors: Eng Li Li , Fikru Mahelet , Vichitsarawong Thanyaluk 
Published: December 2021

PurposeThe purpose of this paper is to examine the impact of sustainability disclosures and disclosure ratings on firm value. This paper compares the informativeness of sustainability disclosures in company reports versus environmental, social and governance (ESG) disclosure ratings. The authors examine the extent to which they provide incremental information.Design/methodology/approachThe sample consists of panel data from over 2,600 publicly-listed non-financial US companies for the period 2014–2018. The authors obtain sustainability disclosures from Sustainability Accounting Standards Board (SASB) Navigator and ESG disclosure scores from Bloomberg. The authors regress market value and/or stock price on sustainability disclosures and ESG scores to evaluate information content.FindingsESG scores are positively associated with market value and price. Sustainability disclosures in the form of metrics and company-tailored narratives provide incremental information content on market value and/or price. Boilerplate disclosures reduce market value and price. Sustainability disclosures and ESG scores provide incremental information, suggesting that it would be beneficial to harmonize standards for reporting sustainability disclosures.Research limitations/implicationsThe limitation is that the authors have only considered sustainability disclosures for a sample of US companies from two sources – SASB Navigator and Bloomberg.Practical implicationsThe paper provides some evidence that may be pertinent to the debate on whether to harmonize the guidance on reporting sustainability issues.Social implicationsThe paper provides evidence on the benefits to firms for reporting sustainability issues.Originality/valueThis paper is among the first to analyze company sustainability disclosures obtained from two different sources – SASB Navigator and ESG disclosure ratings – and compare them for relevance for company valuation. With SASB Navigator, the authors obtain further refinement into the nature of the information provided in the sustainability disclosures, that is, boilerplate, company-tailored or metrics disclosures.
State of the Field: Sensory History
Authors: Tullett William 
Published: December 2021

AbstractThis article surveys the state of the field of sensory history. Thinking historically about the senses has a long history across a range of disciplines heading back through Annales scholars into the nineteenth‐century and beyond. Sensory history — which has now attracted its own book series, networks, and centres — has continued to develop alongside the broader interdisciplinary field of sensory studies. The practice of sensory history raises methodological questions about ‘experience’, how historians can extract (or cannot) extract it from the archive, and what role forms of reconstruction can play in understanding the sensory past. Alongside some of these debates, this piece outlines some of the key emerging themes within recent sensory histories, including the relationship between technology, inequality, environments, and the senses. The article finishes with a suggestion that attending to the senses will have an important role to play in decolonizing historical archives and methods.