bluuebunny/crossref_metadata_2025_split huggingface dataset:
Can compensation committees effectively mitigate the CEO horizon problem? The role of co-opted directors
Authors: Liu Ruonan 
Published: February 2021

PurposeThis study aims to examine whether compensation committees dominated by co-opted directors are less effective in mitigating the CEO horizon problem.Design/methodology/approachThe author uses a sample of 7,280 firm-year observations from 1998 to 2011.FindingsIn this study, the author finds evidence of opportunistic research and development (R&D) reduction and accruals management in firms with retiring CEOs and compensation committees dominated by co-opted directors. Moreover, it is found that R&D reduction and income-increasing accruals are less discouraged when determining the compensation for retiring CEOs by compensation committees that are dominated by co-opted directors. The results suggest that compensation committees dominated by co-opted directors are less effective in adjusting CEO compensation to mitigate the CEO horizon problem.Originality/valueThe study reveals that co-opted directors are weak monitors. Moreover, the study adds empirical evidence to the debate of organizations’ CEO horizon problem. Finally, the study adds to the literature on corporate governance, revealing that compensation committees play an important role in mitigating an organization’s CEO horizon problem by adjusting CEO compensation.
Differences in the impact of AMO bundles of line managers and frontline workers on the performance of manufacturing firms
Authors: Bayo-Moriones Alberto , Bello-Pindado Alejandro 
Published: February 2021

PurposeThe purpose of this paper is to analyse the impact on manufacturing performance of human resource management (HRM) practices across two job levels within manufacturing firms in Argentina and Uruguay: that of line managers and frontline workers. HRM practices are categorised into three bundles defined by the AMO theoretical framework: ability, motivation and opportunity.Design/methodology/approachThe article uses data from a survey to 301 manufacturing plants in Uruguay and Argentina. Given the characteristics of the dependent variable, linear regression models have been estimated in order to test the hypotheses.FindingsThe results show that the ability and opportunity bundles for line managers are positively associated with manufacturing performance. However, only the motivation bundle affects manufacturing performance for frontline workers.Research limitations/implicationsThe main limitations are the use of cross-sectional data, the focus on two specific countries and the analysis of two employee categories that are not completely homogenous. The paper extends the contingency perspective in HRM by examining the relevance of job level as a contingent factor in the HRM-performance relationship in the manufacturing industry.Practical implicationsThe results suggest that manufacturing companies should target HR investments more towards line managers than to frontline employees. More specifically, they should concentrate efforts on the ability and opportunity bundles.Originality/valueThe article contributes to the very limited empirical evidence on the impact of HRM differentiation on firm performance by analysing sub-dimensions in a context not previously analysed.
How sauce color affects consumer emotional response and purchase intention: a structural equation modeling approach for sensory analysis
Authors: Ketkaew Chavis , Wongthahan Peerapong , Sae-Eaw Amporn 
Published: February 2021

PurposeHere the authors investigate the effects of a visual color cue (brown color) on saltiness expectations, emotional responses and purchase intention of commercial soy sauce products.Design/methodology/approachThe study enrolled 100 participates, and three sauce colors (light brown, medium brown and dark brown) were used as treatments in this experimental design research. The data analysis was done by a structural equation modeling (SEM) approach with repeated measures.FindingsThe findings indicated that, for the medium and dark brown sauces, the final model revealed a positive effect of sauce color intensity on saltiness expectation, a positive impact of saltiness expectation on emotion and a positive impact of emotion on purchase intention with statistically indifferent factor loadings. Hence, both the medium and dark brown colors soy sauces were the preferred choices for consumers. However, for the light brown color, the test result was unsatisfactory.Originality/valueSeveral empirical studies have identified visual cues as useful for sodium reduction. However, from a marketing perspective, a causal relationship between the color intensity and a customer's purchase intention has not been explored in soy sauce products using an experimental design concept and SEM.
Cyber ethics adherence and the use of electronic information resources by undergraduates in public universities in Akwa Ibom state, Nigeria
Authors: Ebiefung Raphael , Adetimirin Airen 
Published: February 2021

Purpose
This study aims to investigate the adherence to cyber ethics by undergraduates in public universities in Akwa Ibom state, Nigeria when using electronic information resources (EIRs).

Design/methodology/approach
Descriptive survey research design was used for this study. A total of 7,771 undergraduates of University of Uyo (UNIUYO) and Akwa Ibom State University (AKSU), Nigeria constitute the study population. The sampling technique used for the study is the multistage technique. A sampling fraction of 5% was used to arrive at a sample size of 389.

Findings
This study revealed that in UNIUYO, more than four-fifths of the undergraduates – 55 (84.6%) in science, 55 (82.1%) in engineering and 61 (81.3%) in education – noted that they used the internet on a daily basis, and in AKSU, almost all the respondents in science (50, 90.9%) and about four-fifths in engineering (45, 80.4%) observed that they also used the internet on a daily basis for academic work. Adherence to cyber ethics guidelines was high at UNIUYO in education (44.2) and science (43.0) and at AKSU in engineering (42.9) and science (44.7).

Practical implications
The use of EIRs in universities has brought enormous changes, especially on how information are accessed and used by undergraduates. As EIRs have become important component in university libraries and continuously used by undergraduates for academic work, there is the possibility that frequent accessibility and utilization could increase the chances of unethical usage. This study is therefore significant in taming the tide of abuse and misuse of e-information resources in universities.

Originality/value
The correlation between adherence to ethics guidelines and the use of EIRs was positively significant at both UNIUYO (r = 0.139*; df = 206; p < 0.05) and AKSU (r = 0.136*; df = 168; p < 0.05). A high level of adherence to cyber ethics by the undergraduates can be encouraged and maintained through the formulation of cyber ethics policy in the universities by academic librarians.
The cleanliness of restaurants: ATP tests (reality) vs consumers’ perception
Authors: Kim Tony J. , Almanza Barbara , Ma Jing , Park Haeik , Kline Sheryl F. 
Published: February 2021

Purpose
This study aims to empirically assess restaurant surfaces’ cleanliness and compare them to customers’ perceptions about the cleanliness of surfaces when dining in a restaurant.

Design/methodology/approach
This study used two methods to collect data. The first was a survey method to gauge customers’ perceptions and an empirical test to measure cleanliness using an adenosine triphosphate (ATP) meter. Two data sets were collected to compare customers’ perceptions and actual cleanliness measurements. One data set surveyed respondents as to their perceptions of high- and low-touch restaurant surfaces among 19 areas of the dining room and 15 surfaces from the restroom, and their perceived cleanliness or dirtiness of those same surfaces. The second one conducted empirical measurements of the cleanliness of these surfaces using an ATP meter, which were then compared to customers’ perceptions.

Findings
Although all surfaces had higher ATP readings than a 30 relative light units’ threshold, there were significant differences in ATP readings among surfaces. Results showed a fair amount of consistency between the consumers’ perceptions of cleanliness and the actual results of ATP readings for the cleanest areas, but very little consistency in customers’ perceptions and experimental measurements for the dirtiest areas.

Practical implications
This study empirically demonstrated the need for improved cleaning techniques and the importance of proper training for foodservice employees. Especially during the COVID-19 pandemic, results of this study suggest an additional responsibility on managers and staff to ensure clean environments and the imperative to address the concerns of their customers.

Originality/value
Based on an extensive literature review, to the best of the authors’ knowledge, no prior studies have compared consumers’ cleanliness perceptions with empirical measurements of cleanliness in restaurant settings using an ATP meter. The results of this study provide restaurant managers a better understanding of customers’ perceptions of cleanliness. It also provides restaurant managers and staff information to develop more effective cleaning procedures. In the context of the COVID-19 pandemic, perceptions of cleanliness and measures of actual cleanliness are more important than they have been in the past.
Preparation and optimization of a soft magnetic brake friction material based on permalloy additive
Authors: Wang Xiaoyang , Bao Jiusheng , Liu Jinge , Yin Yan , Liu Tonggang , Zhao Shaodi 
Published: February 2021

Purpose
This paper aims to develop of magnetic field controlled friction braking technology, a novel brake friction material with magnetic was designed and prepared in this paper.

Design/methodology/approach
The permalloy, a soft magnetic material, was selected as an additive to design and prepare the magnetic brake material. The friction, wear performance and permeability of each brake pads were investigated by experiments. By choosing the performance of friction coefficient fluctuation, friction coefficient deviation and mean wear rate as optimization parameters, the formulation of the magnetic friction material was optimized based on Fuzzy theory by using analytic hierarchy process methods and SPSS software.

Findings
The results showed that the developed soft magnetic friction material has not only superior friction coefficient, permeability and inferior wear rate but also good physical and mechanical properties.

Originality/value
Permalloy powder was added to the formulation of friction material to achieve a new functional friction material with high magnetic permeability. It is believed that this research will be of great theoretical and practical significance to develop both new brake materials and active control technology of the braking process in the future.
Economic policy uncertainty effect on credit risk, lending decisions and banking performance: evidence from Tunisian listed banks
Authors: Hamdi Khalfaoui , Hassen Guenichi 
Published: February 2021

PurposeThis paper examines the effect of economic policy uncertainty (EPU) on credit risk, lending decisions and banking performance of Tunisian listed banks over the period 1999–2019.Design/methodology/approachTo identify the relationship between EPU, credit risk, lending decisions and banking performance, we have proceeded with a fixed effects panel regression model over the period 1999–2019.FindingsOur empirical analysis showed a significant positive effect of EPU on credit risk and a significant negative effect on loan size and performance. We have also found that state-owned banks were the most affected by increasing EPU. Their credit risk has increased and their returns have decreased. While highly leveraged private banks have recorded a sharp decline in their results.Research limitations/implicationsFacing increasing credit risks, generated by EPU, Tunisian banks are allowed to revise their lending decisions to ensure consequently their sustainability and performance.Practical implicationsTunisian resident banks should set up a monitoring system and an early-warning system of credit risk in order to guarantee both, their performance and the sustainability of the economy's financing.Social implicationsA good banking governance and a stable economic and political environment are the key factors that improve the allocation of credit, credit risk diversification and the creation of added value for the different activity sectors.Originality/valueOn the theoretical as well as on the empirical level, the analysis of the Tunisia EPU on credit risk, bank lending strategy and banking performance was not handled previously in the literature. It was noted that state banks are more influenced by the increase of EPU. Their credit risk has increased and their returns have declined. However, private banks with a high leverage effect have recorded a net decrease in their results. Since the 2011 revolution, invisibility and EPU have largely influenced the bank lending decisions and subsequently banking performance.
Tax evasion, corruption and COVID-19 health risk exposure: a cross country analysis
Authors: Yamen Ahmed Emadeldin 
Published: February 2021

Purpose
The purpose of this study is to examine the relationship between tax evasion and COVID-19 public health risk exposure in both high-corruption countries and low-corruption countries.

Design/methodology/approach
This study uses cross-sectional data from 138 countries. Tax evasion is measured using the shadow economy size (light intensity approach) as calculated by (Medina and Schneider, 2018). The SolAbility COVID-19 public health risk exposure index (CPHRE) is used to measure COVID-19 health risk. Also, the corruption perception index from transparency international is used for measuring the level of corruption.

Findings
This study finds that the level of tax evasion is positively related to CPHRE. Also, the results revealed a positive relationship between corruption and CPHRE. Furthermore, this study examined the moderation effect of corruption. The results indicate that the positive relationship between tax evasion and public health risk exposure is significant in low-corruption countries, but it is insignificant in high-corruption countries. These results imply that the severity of corruption can increase COVID-19 health risk exposure more than tax evasion.

Practical implications
Our findings are alerting the policymakers for the negative noneconomic consequences of tax evasion and corruption. It provides evidence that tax evasion and corruption can increase CPHRE.

Originality/value
According to the author’s knowledge, this is the first study that examines the relationship between tax evasion and COVID-19 risk and that tests the moderation effect of corruption.
Causes and consequences of delayed diagnosis of autism spectrum disorder in forensic practice: a case series
Authors: Smith Michael C.F. 
Published: February 2021

Purpose
The purpose of this paper is to highlight the difficulties in identifying adults with autism spectrum disorder (ASD) and to illustrate the consequences of late diagnoses in forensic settings.

Design/methodology/approach
This paper presents an overview of the literature relevant to the topic and presents the details of three clinical cases.

Findings
Delayed diagnosis is not uncommon in forensic services. Cases may remain unidentified for considerable periods despite being under evaluation from clinical teams. Diagnosis in forensic settings is challenged by case complexity. Barriers to prompt diagnosis include time, resources and clinical competency. Timely diagnosis may lessen the risk of future offences, improves clinical risk management and can bring direct benefits to those with the condition.

Originality/value
This is the first case series which explores the issue of late diagnosis in forensic settings. The illustration of the extent to which a diagnosis can be missed may prompt clinicians to review and identify missed cases. The discussion of the issue may also support services to review their approach to screening and diagnosis of ASD.
Social constructions of mental health among Romani in Ukraine
Authors: Gorbunova Viktoriia , Gusak Natalia , Klymchuk Vitalii , Kondur Zemfira , Valeriia Paliy , Popenko Viola , Oates John 
Published: February 2021

Purpose
The purpose of this study is to characterize the social and cultural context of the social construction of mental health (MH) by members of Romani communities in Ukraine.

Design/methodology/approach
The research collected qualitative data to gain a better understanding of how Romani communities in Ukraine view the social and cultural factors influencing mental health. This paper analyzes data from focus groups in Romani communities in Ukraine (from six different oblasts) from February to March 2020. A total of 49 persons 19–75 years of age participated in the research, including 17 men and 32 women.

Findings
This study identifies four clusters of perceived social determinants of Romani mental health, these being employment, financial difficulties, level of education and discrimination. The findings indicate specific cultural characteristics of the Romani community that are seen as helping to support mental health. Family values, mutually supporting and referring to other members of the community are seen as especially important. Such social cohesion is believed to have a positive effect on the mental health of members of the Romani community. This paper discusses the implications of the study and suggests possible avenues for future data-driven policymaking in the area of mental health that take account of the culturally-specific meanings of mental health for these communities.

Originality/value
Given the significant gaps, shortages and, in some cases, complete lack of data on Romani ethnic and cross-cultural psychology, research is urgently needed to fill this gap. Lack of understandings of how Romani construct mental health can lead to badly-matched, misplaced or ineffective actions and distrust. This paper aims to support better understandings of Romani among MH service providers and enhancing the mutual engagement of Romani and MH services, supporting the broader agenda of social inclusion of Romani people.
De-fusing and re-fusing face-to-face encounters involving autistic persons in Hong Kong
Authors: Cockain Alex 
Published: February 2021

Purpose
This article documents accounts of the tactics parents and siblings of autistic persons in Hong Kong deploy to manage social encounters. This article aims to consider the impact of such tactics and their enmeshment with factors that combine to limit satisfactory outcomes and outlines a project intent upon contriving dialogue between persons.

Design/methodology/approach
This qualitative project elicited stories and accounts (or narratives) produced by persons involved in encounters involving autistic persons. This project also intervened in these encounters.

Findings
Persons involved in social encounters are de-fused, in the sense of being disconnected. The emotions persons experience through these encounters (e.g. and especially anxiety) remain hidden. Dialogue has the capacity to re-fuse, not only reconnecting but also rejecting unsatisfactory arrangements.

Originality/value
The dialogue produced in the article may extend beyond the specific circumstances and persons considered, potentially reducing the barriers and distances between autistic persons and others.
Comparative study and analysis of 3D printed wheel hub
Authors: Patil Rutu , Thammana Veera Venkata Sai Narsimha Gupta , Vaishya Awadhesh Kumar , Singh Vivek , Kumar Sanjeev , Singh Shreyansh 
Published: February 2021

Purpose
Additive manufacturing (AM) promises to reduce the weight of the component, it is required to be shown that the mechanical performance of AM parts meets stringent industrial design criteria. Very few studies are made on finite element analysis (FEA) of the component produced by AM for real-life workload conditions. This study is supposed to do FEA of the wheel hub, manufactured using metal three-dimensional (3D) printing, under static multi-load conditions and effect of infill pattern on maximum stress, deformation and factor of safety.

Design/methodology/approach
This study conducted FEA on wheel-hub using Ansys. The approach of Orthotropic properties is used to do static analysis of wheel-hub and compared results of different metal 3D printing material (Ti-6Al-4V and Al-Si10-Mg) with hexagonal and triangular infill patterns.

Findings
Ti-6Al-4V with Honeycomb patterns shows better results in all cases and can be replaced with standard conventional material.

Research limitations/implications
Because of the chosen research approach, the research results may lack generalisability. Therefore, it is required to do an experimental study.

Practical implications
Metal components with applications across the automobile industry can be manufactured using AM technology. With the help of AM, components with high strength to weight ratio can be manufactured.

Originality/value
This paper fulfils the identified need of FEA of the component produced by AM for real-life workload conditions. This study is supposed to do FEA of the wheel hub, manufactured using metal 3D printing, under static multi-load conditions and Effect of infill pattern on maximum stress, deformation and factor of safety.
Do Political Connections Induce More or Less Opportunistic Financial Reporting? Evidence from Close Elections Involving SEC‐Influential Politicians*
Authors: Jennings Ross , Kartapanis Antonis , Yu Yong 
Published: February 2021

ABSTRACTThis study explores close US congressional elections involving politicians who have influence over the SEC to examine the effect of firms' political connections on their financial reporting. This question is important in understanding the overall effect of political connections on financial reporting. Our difference‐in‐differences tests reveal no evidence that firms experiencing a relative increase in political connections report more opportunistically after close elections in anticipation of preferential treatment by the SEC in its enforcement actions. In contrast, we find evidence that these firms report less opportunistically in response to an increase in their connections with SEC‐influential politicians. Further tests show that our findings are unlikely to be driven by capital market pressure, managerial equity incentives, or corporate governance. Overall, our results are consistent with political connections mitigating opportunistic reporting through enhanced scrutiny by the SEC of politically connected firms' financial reporting. Our findings provide new insights into the interactions among political connections, SEC oversight, and financial reporting by showing how politically connected firms alter their financial reporting in anticipation of differential treatment by the SEC.