bluuebunny/crossref_metadata_2025_split huggingface dataset:
Research on the applicability and impact of CO2 emission reduction policies on China’s steel industry
Authors: Duan Ye , Han Zenglin , Zhang Hao , Wang Hongye 
Published: August 2021

Purpose
Environmental problems such as CO2 (Carbon Dioxide) emissions have seriously affected the development of the steel industry, which has urged the industry to adopt a more effective emission reduction policy. This paper aims to analyze the impact of various CO2 emission reduction policies combinations on the economic benefits and environmental changes of the steel industry and to determine the scope of application.

Design/methodology/approach
To compare the impact and applicable implementation conditions, a production decision game model that incorporates these two policies has been constructed. Short-, medium- and long-term constraints are set on the emission reduction indicators and the indicators’ changes under various scenarios are compared.

Findings
In the case of a single emission reduction policy, the carbon trading (CT) mechanism is better than the carbon tax mechanism. The mixed carbon trading mechanism is superior to the mixed carbon tax mechanism in terms of total output and subsidies, but worse in terms of overall social welfare, producer surplus and macro losses.

Originality/value
This paper constructs multiple emission reduction and production backgrounds and discusses the impact of the comprehensive implementation of these policies, which is practically absent in previous studies. It is in line with the current industrial policy for stable production and environmental protection and also provides a reference for the formulation of detailed policies in the future.
Drivers and barriers of new product development success: evidence from an emerging economy setting country-Turkey
Authors: Duran Halit , Temel Serdal , Scholten Victor 
Published: August 2021

Purpose
Context characteristics of emerging economies differ significantly from those in developed economies. Considering this substantial difference, this study aims to identify the drivers and barriers for new product development (NPD) success in the context of an emerging economy by drawing on the resource-based view.

Design/methodology/approach
Data was collected from firms in different sectors in the Aegean Region of Turkey using the Wageningen Innovation Assessment Tool. Of 189 responses, 94 fit the criteria and used for statistical analysis. The data is analyzed using a two-step procedure, namely, a confirmatory factor analysis followed by a binary logistic regression that is used to model the probability in the study of the success of NPD.

Findings
The results reveal that along with the context characteristics of an emerging economy setting, internal capabilities matter for NPD success. Based on interviews with NPD managers, it was found that, among other factors, the close relationship with local customers is key for new product success, while introducing high innovative products to the market of an emerging economy may not be appropriate due to the specific conditions of such economies.

Practical implications
This study will be useful to the managers to understand the extent to which the degree of newness of a product affects NPD success in an emerging economy setting. It also highlights the importance of securing firm resources before starting an innovation activity in this setting where resources such as financial resources, knowledge and physical resources are limited. From a policy perspective, this study provides certain insights as well. That is, government officials in emerging economies should be very careful about their informal actions that might disrupt the investment and innovation environment.

Originality/value
Emerging economies are important for large firms seeking growth. They initiate manufacturing activities and increasingly perform innovation activities in those countries. However, the conditions to innovate are different from those in developed economies. Research into the factors that drive innovation is largely in an embryonic state. This study offers NPD researchers a deeper understanding of the drivers and barriers to innovation, particularly internal ones that may affect the NPD success in an emerging economy setting, in this case, that of Turkey. The results provide suggestions for policymakers to consider during the development of new innovation policies. For practitioners, this study outlines novel combinations of internal factors that lead to NPD success.
Challenges and opportunities in human robot collaboration context of Industry 4.0 - a state of the art review
Authors: Inkulu Anil Kumar , Bahubalendruni M.V.A. Raju , Dara Ashok , K. SankaranarayanaSamy 
Published: August 2021

Purpose
In the present era of Industry 4.0, the manufacturing automation is moving toward mass production and mass customization through human–robot collaboration. The purpose of this paper is to describe various human–robot collaborative (HRC) techniques and their applicability for various manufacturing methods along with key challenges.

Design/methodology/approach
Numerous recent relevant research literature has been analyzed, and various human–robot interaction methods have been identified, and detailed discussions are made on one- and two-way human–robot collaboration.

Findings
The challenges in implementing human–robot collaboration for various manufacturing process and the challenges in one- and two-way collaboration between human and robot are found and discussed.

Originality/value
The authors have attempted to classify the HRC techniques and demonstrated the challenges in different modes.
Envisioning the challenges of the pharmaceutical sector in the Indian health-care industry: a scenario analysis
Authors: Festa Giuseppe , Kolte Ashutosh , Carli Maria Rosaria , Rossi Matteo 
Published: August 2021

Purpose
This study aims to access, analyze and highlight opportunities and problems of the Indian pharmaceutical sector in the broader national health-care industry. The recent changes in the field, at the institutional and corporate levels, have placed India in the spotlight of the global pharmaceutical market, but several threats and weaknesses could limit this expansion.

Design/methodology/approach
Descriptive and inferential analyses have been based on empirical data extracted from authenticated data sources. Subsequently, a narrative strengths, weaknesses, opportunities and threats analysis was performed based on the results of prior investigations and on qualitative data that were retrieved from a marketing intelligence examination to generate an overall scenario analysis.

Findings
Indian pharmaceutical companies have faced several challenges on various fronts. In the home market, drug prices are controlled by the drug price control order; therefore, there is strong pressure on revenues and subsequently on costs. In the international market, threats derived from pharmaceutical multinational companies are emerging as tough obstacles to overcome.

Practical implications
More focus on patents for innovative drugs is required, instead of concentrating primarily on generic drugs. There is a need for policymakers to work on the sustainability and development of the industry, while the companies must redesign their orientation toward enhancing innovation capabilities. In addition, at the level of corporate strategy, firms should establish collaborations and alliances and expand their industrial marketing vision.

Originality/value
This study provides a global overview of the potential growth and development of the Indian pharmaceutical sector, comparing it with internal trends and external competition. The most relevant contribution of the research relies on the shift to innovative production that Indian companies must adopt (after years of focusing only on generic drugs), and in this vein, appropriate industrial marketing solutions are indispensable.
Strategic orientations, marketing capabilities and innovativeness: an adaptive approach
Authors: Akgün Ali E. , Polat Volkan 
Published: August 2021

Purpose
This study aims to investigate marketing capabilities that represent the marketing mix from an adaptive perspective: brand management, customer relationship management, price management and multi-channel management. Also, this study identifies how adaptive marketing capabilities (AMCs) enrich superior innovativeness and speed-to-market regarding innovation orientation and marketing orientation as the two critical functions.

Design/methodology/approach
A questionnaire-based research was performed to test the proposed hypotheses. The data were collected from predominately marketing or research and development managers/senior specialists in 247 firms.

Findings
Strategic orientations that cover market and innovation orientation facilitate a firm’s AMCs, positively affecting its innovativeness and speed-to-market. Also, AMCs mediate the relationship between strategic orientations, and innovativeness, and speed-to-market. Further, this study confirms the complementary association of AMC-related variables in enhancing firm innovativeness and speed-to-market.

Research limitations/implications
This study is subject to the limitations inherent in survey design, particularly convenient sampling and single informants.

Originality/value
This study broadens understanding of dynamic capabilities theory by examining how marketing capabilities can be enhanced and examined from an adaptive perspective for firms. This study also presents a model for the potential relationships among strategic orientations, AMCs, innovativeness and speed-to-market.
Entrepreneurial resilience during the Covid-19 pandemic: navigating survival, continuity and growth
Authors: Purnomo Boyke Rudy , Adiguna Rocky , Widodo Widodo , Suyatna Hempri , Nusantoro Bangun Prajanto 
Published: August 2021

PurposeThis study aims to explore how small and medium-sized enterprises (SMEs) in Indonesia display resilience in response to the Covid-19 pandemic.Design/methodology/approachA qualitative research design was used, which involved semi-structured interviews on five creative industry-based businesses in Yogyakarta, Indonesia. A narrative inquiry approach was used to obtain an in-depth understanding of SMEs’ resilience. The data obtained were analyzed using thematic analysis via MaxQDA 2020.FindingsThe Covid-19 pandemic triggered the emergence of both new opportunities and new constraints for SMEs. These, in turn, significantly interrupt their business model. SMEs are found to navigate survival, continuity and growth by drawing from their resourcefulness and firm-level strategies to cope with the new opportunities and constraints.Research limitations/implicationsThis study was conducted qualitatively based on five SMEs in the creative industry in Indonesia. This limits the ability to compare the findings across different economic sectors.Practical implicationsSMEs facing emergent constraints may need to find new ways to recombine existing resources and simultaneously seek to innovate their business model. Business owners and entrepreneurs should adopt a positive mindset such as optimism, perseverance and efficacy, to cope with adversity. Growth-oriented SMEs may make use of a competitive mindset such as flexibility, speed and innovation, to spot and exploit opportunities that emerge from the crisis.Social implicationsSMEs’ resilience should be understood not only in terms of economic survival and continuity but, more deeply, about their social contribution to the localities where they operate.Originality/valueThis study illustrates the process of how adaptive resilience is adapted and executed by SMEs. It also contributes to entrepreneurial resilience and resourcefulness literature by explaining how entrepreneurs anticipate, respond to and leverage from the crisis.
The relationship between financial reporting standards and accounting irregularities: evidence from US banks
Authors: Akgün Ali İhsan , Altunbaş Yener , Uymaz Yurtsev 
Published: August 2021

PurposeThe purpose of this paper is to explore whether the choice of International Financial Reporting Standards (IFRS) vs Generally Accepted Accounting Principles (GAAP) is associated with the frequency and likelihood of accounting irregularities and fraud in US banks.Design/methodology/approachThe authors examine the relationship between financial reporting standards and accounting irregularities in publicly listed US banks. Using a sample of 4,284 banks with accounting irregularities observed in the USA over the period of 1996–2014. They used logit model to estimate the likelihood of corporate misreporting having been committed in terms of accounting irregularities.FindingsThe authors show that banks that use US GAAP exhibit better operating performance than fraudulent banks that use IFRS except for certain variables. They also find that fraudulent banks are more likely to commit accounting irregularities when they have to follow IFRS and banks have relatively better bank performance.Practical implicationsOverall, the empirical findings result consistent with Kohlbeck and Warfield’s (2010) find that accounting standards are linked to fewer accounting irregularities.Originality/valueIn this study, accounting irregularities have a significant effect on bank performance during the Dodd–Frank period. It finds that banks that choose to use IFRS are more likely to have accounting irregularities and to engage in fraud.
Can the sense of ta’awun behavior reduce voluntarily job turnover in Indonesia?
Authors: Sudarti Ken , Fachrunnisa Olivia , Ratnawati Alifah 
Published: August 2021

Purpose
This study aims to examine the role of ta’awun in reducing voluntary turnover intention. The authors defined ta’awun as the willingness to help colleagues without being asked and expecting rewards as promised by Islam. Also, the antecedent variables of organizational identification and job embeddedness are used to predict ta’awun.

Design/methodology/approach
This study used 216 respondents from Islamic Universities in Indonesia. Structural equation model was used to analyze data and test the empirical model.

Findings
Job embeddedness and organizational identification can improve ta’awun behavior. Ta’awun behavior has also been proven to be able to reduce voluntary turnover intention as well as successfully mediating the relationship between job embeddedness and organizational identification with voluntary turnover intention.

Research limitations/implications
Ta’awun enriches organizational citizenship behavior (OCB) studies which are intervened with Islamic values. The questionnaire given to respondents are very susceptible for self-response bias so that this type of bias influences the conclusion. Thus, consistency of results can be retested in several different objects.

Practical implications
Organizations need to consider the factor of religiosity when recruiting employees. HRM practices need to be encouraged to create organizational identification through pride in the organization to reduce voluntary turnover intention through ta’awun behavior.

Originality/value
The Ta’awun concept is a refinement of the previously existing concept, which is OCB. Orientation in the world and the hereafter that underlies this ta’awun behavior is more effective in reducing the intention of voluntary displacement.
The substance and form of Islamic Finance instruments: an accounting perspective
Authors: Ebrahim Ahmed , Abdelfattah Tarek 
Published: August 2021

Purpose
This study aims to critically analyze the fundamentals of the current major Islamic Finance (IF) instruments and contracts in light of both the foundations of IF and the concept of substance over form in the accounting conceptual framework. Such analysis is believed to be necessarily for the IF institutions to provide better and more genuine service to their customers.

Design/methodology/approach
To achieve the study purpose, the methodology is based on theoretical analysis and analytical review of the major IF contracts.

Findings
The IF industry needs to focus on the economic substance of the products offered to their clients. In developing and promoting their products, IF institutions need to focus on the ultimate and substantial goals of Islamic Sharia rather than re-packaging existing conventional products under different arrangements and formats to make them appear as Sharia-compliant to their clients. Both religious scholars and IF professionals need to engage in much deeper analysis and understanding of the substantial design of IF instruments and the concept of usury in modern economy.

Research limitations/implications
This paper does not intend to develop a comprehensive framework for the design of IF instruments to meet the economic substance and ultimate goals of IF principles or measure such economic substance. However, that is definitely a subject for further research.

Originality/value
By applying concepts like substance over form from other business fields such as the accounting theoretical framework to the IF instruments and contracts, we should gain better understanding and practical implications of these instruments and figure out ways to improve their design to be more consistent with and better serve the ultimate goals of the Islamic Sharia.
Deadly dialogues: The Magherini case and police brutalities in Italy
Authors: Scalia Vincenzo 
Published: August 2021

PurposeThis paper looks at police brutalities in Italy. In particular, the discussion focusses on the case of the death of Riccardo Magherini, who was stopped by the Corpo dei Carabinieri (CC), a branch of the Italian Army operating as a police force, on the 3rd of March 2014. The paper focusses on the way the police agents involved in the Magherini trial, both witnesses and defendants, made sense of the case. Their answers to the questions put to them by case lawyers or judges during the first trial in February 2016 will be closely examined.Design/methodology/approachDiscussion of the case will rely on material drawn from court files. The Carabinieris internal reports on the incident and the court transcription of the agents questioning will form the basis for an ethnographic analysis of the case. The author will then use the case analysis as the starting point for a broader discussion on police culture. While ethnography generally consists of direct on-the-ground participant observation Geertz 1992, the author’s methodology of using legal transcripts and reports can nevertheless be considered ethnographical. .FindingsDiscussion will consider the importance of an ethical element to the internal culture of the Italian police forces which influences their street practice. Italian police have an ethical approach in that they believe their role is to be able separate good from bad and protect society from the bad. Moreover they have operated within a context of impunity which has produced over time a critical threshold according to which specific individuals and groups deemed as dangerous classes are considered outside the realm of normal civilised society and as such can be treated differently in contemporary Italy.Originality/valueThe originality of this paper relates to two distinct elements. The first one concerns the context analysed, as the peculiarities of the Italian police are hardly known to the larger international public. The second aspect relates to the specificity of a case. Magherini was not a marginal person, he was an Italian citizen, but he suffered from a brutality that caused his death. The dynamics of this outcome will be closely analysed.
Videogames-as-a-service: converting freemium- to paying-users through pop-up advertisement value
Authors: Hussain Ali , Abbasi Amir Zaib , Hollebeek Linda D. , Schultz Carsten D. , Ting Ding Hooi , Wilson Bradley 
Published: August 2021

Purpose
Though the videogame literature is thriving, little remains known regarding the effectiveness of pop-up ads that appear in videogames. Addressing this gap, this study, therefore, aims to explore pop-up ads as an important tool to prompt gamer-perceived advertisement value and their subsequent intent to install the advertised videogame.

Design/methodology/approach
To frame the analyses, the authors adopt and extend Ducoffe’s advertising value model by incorporating the visual/audio aesthetic videogame components that are largely overlooked in prior research. Using a self-administered survey, data were collected from 321 online gamers. The authors tested the model by using partial-least-squares-based structural equation modeling (PLS-SEM).

Findings
The results indicate that pop-up ad-related incentives, entertainment, credibility, personalization, audio aesthetics and irritation significantly affect user-perceived ad value. In turn, perceived ad value was found to affect players’ intent to install the advertised videogame.

Research limitations/implications
Though the findings corroborate the importance of pop-up ads being perceived as informative and/or entertaining, they also emphasize the value of personalized ads, ad-related incentives and audio aesthetic, which impact gamers’ intent to install the advertised videogame.

Practical implications
This study advances managerial understanding of videogame-based services, which is expected to be particularly useful for freemium-based videogame marketers and developers.

Originality/value
By extending Ducoffe’s model of advertising value, the authors apply the proposed framework in the online videogaming-based pop-up ad context, and explore the effect of user-perceived pop-up ad value on their intent to install the advertised videogame.
Necessary evil: a strategy to manage dysfunctional customer behavior
Authors: Huang Yu-Shan (Sandy) , Fang Xiang , Liu Ruping 
Published: August 2021

Purpose
The purpose of this paper is to investigate how and when used by employees influences witnessing customers’ willingness to spread positive word of mouth (WOM).

Design/methodology/approach
This research used a qualitative method to develop a typology of necessary evil using two pilot studies and an experimental study to test the theoretical model.

Findings
The results show that the necessary evil used by employees to manage dysfunctional customers positively influences witnessing customers’ perceptions of distributive, procedural and interactional justice and their subsequent deontic justice perceptions, resulting in their willingness to spread positive WOM. Moreover, the positive influence of necessary evil on witnessing customers’ responses is strengthened when dysfunctional customer behavior (DCB) targets another customer as opposed to an employee.

Practical implications
This research offers service providers a better understanding of how to manage DCBs.

Originality/value
This paper contributes to the existing literature by introducing necessary evil to the service literature, proposing a new typology of employee response strategies to DCB based on necessary evil and examining how necessary evil drives positive customer responses. Additionally, it is among the first to examine the relationship between deontic justice and traditional justice mechanisms.