bluuebunny/crossref_metadata_2025_split huggingface dataset:
Real earnings management and stock returns: moderating role of cross-sectional effects
Authors: Bansal Manish , Ali Asgar , Choudhary Bhawna 
Published: February 2021

PurposeThe study aims at investigating the impact of real earnings management (REM) on the cross-sectional stock return after considering the moderating role of market effect, size effect, value effect and momentum effect.Design/methodology/approachThe study uses weekly and monthly data of 3,085 Bombay Stock Exchange listed stocks spanning over twenty years, from January 2000 to December 2019. REM is measured through metrics developed by Roychowdhury (2006), namely, abnormal levels of operating cash flows, production costs and discretionary expenditure. The study employs univariate and bivariate portfolio-level analysis.FindingsThe findings deduced from the empirical results demonstrate that investors perceive downward REM as an element of risk; hence, they discount the stock prices at a higher rate. On the contrary, results show that investors positively perceive upward REM; hence, they hold the stocks even at a lower rate of return. This anomaly is found to be robust for all kinds of considered moderations.Practical implicationsThe findings have important managerial implications as investors are found to assign different weights to different forms of REM, depending upon the perception regarding the magnitude of risk involved in different forms. Managers can accommodate this information during their short- and long-term corporate planning.Originality/valueFirst, the study is among the earlier attempts to examine the association between REM and stock returns by considering the moderating role of cross-sectional effects. Second, the study considers the direction and endogenous nature of REM while investigating the issue.
The effects of advertisements on consumer choices and health: a content analysis of health claims in Italian magazines
Authors: Tarabella Angela , Apicella Andrea , Tessitore Sara , Romano Maria Francesca 
Published: February 2021

PurposeThe purpose of this research is to trace the evolution of the claims used for advertising food products in Italian magazines, by analysing the content and structure of the claims, the target audiences and the elements that have the greatest influence on the presence of the claims in food advertising.Design/methodology/approachOn the basis of the research conducted by Pratt and Pratt (1995), revised and adapted to the Italian food context, the authors designed a matrix of 1,316 advertisements, which were selected based on the analysis of 67,340 advertisements and using the reference to the food sector as a discriminator. The advertisements were extrapolated from a sample of six Italian magazines, so as to determine the extent to which the various demographic groups in Italy are exposed to print advertising for food, beverages and food supplements. The authors examined the frequency of the relevant advertising forms over a period of four years, from January 2014 to December 2017.FindingsThe results revealed the main types of claims used in the four-year period, as well as the statistically significant differences between the different magazine panels, as concerns the frequency and the types of messages. Moreover, a strong relationship between the number of advertisements in the magazines and the time of the year was also ascertained, as well as significant gender variations.Originality/valueThis study introduces the trends and dynamics of the Italian printed advertising for food to the relevant scientific literature. The results yielded by this research have added further implications and contributions to the existing studies, as concerns claim diffusion based on type, gender and seasonality, and the authors also provide important insights to various socio-economical stakeholders.
Evaluation of oyster mushroom powder (Pleurotus ostreatus) as a partial substitute for phosphates in red tilapia fillet sausage
Authors: Hleap-Zapata Jose Igor , Rodríguez-de-la-Pava Gloria Carmenza 
Published: February 2021

PurposeThe purpose of this article was to study the influence of oyster mushroom powder (Pleurotus ostreatus) as a partial substitute for sodium pyrophosphate in frankfurters made from red tilapia (Oreochromis spp.) fillets.Design/methodology/approachThis study looks at adding oyster mushroom powder (OMP) to the emulsion at concentrations of 0, 0.075, 0.150, 0.225 and 0.300% (p/p) in combination with sodium pyrophosphate (PS), which was added at concentrations of 0.225, 0.150, 0.075 and 0%, respectively. A sausage with only sodium pyrophosphate added was evaluated as the control sample. The proximal chemical composition, physicochemical parameters, color, texture, lipid oxidation and sensory characteristics were determined for each treatment.FindingsThe results revealed that adding OMP up to 0.150% (w/w) provided the best conditions for the sausages in terms of pH, lipid oxidation, moisture retention capacity and cooking losses. In addition, the characteristics of texture and color, as well as the sensory evaluation, showed the best values for this OMP and SP ratio, meaning a substitution of sodium pyrophosphate with oyster mushroom powder at this concentration is suitable.Originality/valueThis paper discusses the beneficial properties of oyster mushroom powder, thereby showing potential for the establishment of health-promoting effects of the fish sausages.
Mentorship in librarianship: meeting the needs, addressing the challenges
Authors: Adekoya Clement Ola , Fasae Joseph Kehinde 
Published: February 2021

PurposeMentorship is crucial to the success and accomplishment of librarianship in the contemporary era. This paper aims to investigate the need for mentorship and challenges besetting mentorship in librarianship with specific focus on academic libraries.Design/methodology/approachDescriptive survey research design was used for the study. The population of the study was 1,214 librarians in 102 academic libraries in Southern Nigeria. Total enumeration sampling technique was adopted for the study.FindingsIt was reflected that mentorship, though beset by a number of challenges, is a necessity in librarianship. The hypotheses tested revealed that there is significant relationship between the need for mentorship and the types of mentorship adopted in academic libraries, and that there is no significant difference between the need for mentorship by male and female librarians.Practical implicationsThis study affirmed that it is through mentorship that librarians can meet their job demands. Mentorship should therefore be stimulated to bolster the professional and intellectual development of the librarians. The mentees should be carried along in mentorship partnership selection process, and training should be organized for mentors and mentees on mentorship.Social implicationsThe interaction of librarians in the course of mentoring can facilitate work cohesion and enhanced job performance.Originality/valueThe needs for and challenges besetting mentorship in librarianship have been explored by collecting data directly from the librarians. The cloistered nature of librarianship, given the changing nature of the profession owing to massive deployment of Information and Communication Technology in the performance of library operations, means that mentorship should be encouraged in the profession.
Uncovering customer processes: the interactive questionnaire
Authors: Palvölgyi Elisabeth Zsoka , Moormann Jürgen 
Published: February 2021

PurposeInsights about customers' processes of value creation are highly beneficial for companies striving to provide customers with added value in their processes. Customer processes (CPs) of a complex nature, like buying real estate, are highly heterogenous and comprise numerous activities. Existing data-gathering methods either overlook the variability of these processes or do not record their contents thoroughly. Drawing conclusions from analyzing such poor-quality data can result in the design of supposedly customer-centric offerings that fail to provide customers with value in their processes. This paper aims to introduce a method for gathering complex CP data of superior quality: the interactive questionnaire.Design/methodology/approachThe design of the novel method is guided by requirements derived from the literature. In a field study, the method's performance is compared with that of existing methods.FindingsThe interactive questionnaire produces data quality gains by combining data gathering in large sample sizes with features enabling survey participants to interact with each other. A field study confirms that it outperforms all hitherto existing methods in terms of the quality of the obtained data.Originality/valueThis study contributes to CP management literature by introducing a method capable of gathering complex CPs in sample sizes sufficiently large to accurately reflect their variability and in broad scope including activities beyond the company's perception. Having such CP data available is the precondition for a joint optimization of CPs and aligned business processes.
The spinner innovation model: understanding the knowledge creation, knowledge transfer and innovation process in SMEs
Authors: Mota Veiga Pedro , Figueiredo Ronnie , Ferreira João J. M. , Ambrósio Filipe 
Published: February 2021

PurposeThe objective of this article is to empirically study the influence of the characteristics of small- and medium-sized enterprises (SMEs) in the processes of knowledge creation, knowledge transfer and innovation in conjunction with the utilisation of private and public knowledge (KM) in accordance with the “spinner innovation model” (SIM).Design/methodology/approachThe article deploys a sample of primary data generated by a questionnaire applied to the managers of hotel SMEs in Portugal. This involved the application of the covariance and multiple regression analytical methods.FindingsThe results demonstrate that some of the SME characteristics return significant impacts on private and public KM: the processes of knowledge creation, transfers of knowledge and innovation. The results also identify how private KM statistically predicts the processes of knowledge creation and transfer and innovation while public KM shapes and influences the creation of knowledge.Research limitations/implicationsAs with any other such study, the key limitation stems from the sample made up of 82 hotel directors, which represents only a low rate of response even though the project deployed all of the procedures available to avoid such an outcome.Practical implicationsThe SIM approach to the innovation process may assist strategic decision-makers to improve their tools and relations, avoid repeated working overlaps in existing processes as well as enabling more competitive approaches in terms of innovation.Social implicationsFurthermore, the responses ascertained reflect only the universe of study, conditioned by the context that produced them; hence, any generalisation of the results requires due caution.Originality/valueThis is the first study to empirically analyse the influence of the characteristics of SMEs over the processes of creating and transferring knowledge and innovation based upon applying the SIM and observing the extent of public and private knowledge in the hotel sector of Europe, more specifically, Portugal.
Numerical investigation of time delay parabolic differential equation involving two small parameters
Authors: Sahu Subal Ranjan , Mohapatra Jugal 
Published: February 2021

Purpose
The purpose of this study is to provide a robust numerical method for a two parameter singularly perturbed delay parabolic initial boundary value problem (IBVP).

Design/methodology/approach
To solve the problem, the authors have used a hybrid scheme combining the midpoint scheme, the upwind scheme and the second-order central difference scheme for the spatial derivatives. The backward Euler scheme on a uniform mesh is used to approximate the time derivative. Here, the authors have used Shishkin type meshes for spatial discretization.

Findings
It is observed that the proposed method converges uniformly with almost second-order spatial accuracy with respect to the discrete maximum norm.

Originality/value
This paper deals with the numerical study of a two parameter singularly perturbed delay parabolic IBVP. To solve the problem, the authors have used a hybrid scheme combining the midpoint scheme, the upwind scheme and the second-order central difference scheme for the spatial derivatives. The backward Euler scheme on a uniform mesh is used to approximate the time derivative. The convergence analysis is carried out. It is observed that the proposed method converges uniformly with almost second-order spatial accuracy with respect to the discrete maximum norm. Numerical experiments illustrate the efficiency of the proposed scheme.
Against white supremacism: whistle blower Kylie Thomas and Open Stellenbosch movement
Authors: Yenjela Wafula 
Published: February 2021

PurposeThe purpose of this article is to underscore postcolonial approaches that undercut racial inequities as they foster racial equality and inclusivity at higher institutions of learning, especially in racialised spaces in South Africa.Design/methodology/approachThis article dwells on whistleblowing as a channel of demythologising Whiteness in South African universities. While the #RhodesMustFall movement at University of Cape Town enjoyed much critical attention, concurrent movements in other universities such as Open Stellenbosch movement did not. This could be attributable to the methods used, especially whistleblowing, an unorthodox method employed to radically question university symbols, to disrupt racial superiority. In revisiting the movement's campaigns, the article specifically highlights Kylie Thomas' whistleblowing to underscore the role of humanities in fostering social transformation beginning with spaces of knowledge production such as universities.FindingsThe research found that challenging apartheid murals and monuments on South African institutions of higher learning required aggressive but creative approaches. This called for unmasking foundations of White supremacism. Whistle blowing and activism against White supremacism boldly confronted apartheid legacies that appear to be well preserved.Research limitations/implicationsThe research is limited to the 2015 South African student movements. The emphasis is on Open Stellenbosch movement which has received lesser critical attention compared to #RhodesMustFall. It envisions equality, diversity and inclusion in learning institutions which is achievable only through robust activist approaches to institutional/systemic racism in the institutions, rather than armchair theorising.Originality/valueThis article examines ways in which unorthodox methods such as whistlelowing and activism work to disrupt regimented White supremacism in an institution of higher learning founded on racist ethos.
The emergence of new policy coordination model in Korea: empowering HRD at the sectoral level
Authors: Moon Hanna , Ryu Kirak , Park Sangoh 
Published: February 2021

Purpose
This paper aims to describe how the human resources development (HRD) policy has shifted from the national level to the sectoral levels; the paper also explains the changes that have been made in skills formation in the economy by presenting the emergence of Industry Skills Councils (ISC).

Design/methodology/approach
This paper presents perspectives of which include reviewing the change of governance and skills formation at the sectoral level.

Findings
Skills development strategy is needed both at the sectoral and national levels to cultivate the core competencies of Korean talents. The feedbacks based on the HRD practices implemented at the micro level are delivered to the state governments and business associations via the ISCs. The policymaking has thus become more decentralized from the state government, and it now reflects inputs from the practical field in the process of making new policies.

Originality/value
Korean skills regime is still difficult to classify because it does not follow the skills formation regime discussed in current scholarship. While the state government has played an active role in decision-making, financing and delivery of vocational training programs since the early phase of economic development, engagement by social partners has been limited in the Korean vocational education and training (VET) system. The participation of social partners in the Korean VET system has been limited, but various stakeholders such as the labor unions; trade unions; chambers of commerce; and small, medium and large enterprises have been engaged gradually in skills identification, formation, development and implementation within individual sectors.
Qualification as a societal challenge and the role of higher education from a system approach
Authors: Goulart Alessandro R. , Liboni Lara B. , Cezarino Luciana O. 
Published: February 2021

PurposeLooking at the planet as our main and unique asset, the authors encounter fragile zones needing special attention more than others, such as emerging countries. One of their most urgent problems is the qualification gap of the workforce and the consequent increasing poverty and social exclusion. Their backward education system is partially responsible for this disparity, especially in technology-related sectors. In this sense, higher education institutions (HEIs) play a fundamental role in shortening this gap and solving this dichotomy. The purpose of this study is to conduct a systemic study to address the qualification gap of emerging countries, offering a framework to minimize this grand societal challenge, taking Brazilian economy as example.Design/methodology/approachUsing the soft system methodology (SSM), the authors propose systemic solutions to the qualification gap in Brazil by analyzing different stakeholder perceptions and developing a feasible-change framework to transition to an enhanced higher education (HE) model in Brazil.FindingsResults show three main aspects that draw the framework: the education of social and emotional skills, internship support during the first experience in the job market and a closer relationship with employer companies.Research limitations/implicationsAs a future direction, the framework proposes positive changes focused on soft skills-based education and the partnership between companies and HEIs.Originality/valueThe contribution relies on an original application of a system methodology to propose solutions to the qualification gap, involving different stakeholders, their salience and perceptions. The use of SSM to analyze complex problems from stakeholders' perspectives demonstrated how a system approach could empower the stakeholder theory in addressing grand societal challenges.
Thriving in the future: intentional followership development
Authors: Grant Susan , Willsie Susan , Gupta Garima 
Published: February 2021

Purpose
The purpose of this paper is to highlight the significance of the role of followership by raising self-awareness of those in organisational hierarchies through the followership intelligence activity. As practitioners, we intentionally spotlight the importance of followership learning and link followership development to the future needs of a thriving organisation through the facilitation of our activity.

Design/methodology/approach
This paper outlines the proposed followership intelligence activity (FIA), which includes a progression of questions, group discussions and linkages to adult learning principles, experiential learning and followership theory.

Findings
Feedback from authors’ workshops and general observations indicate that once “learning” leaders understand the importance of followership and identify as both followers and leaders, they begin to build and promote work environments open to conversations about the behaviours and skills of exemplary followers.

Practical implications
People cannot change behaviour that they do not notice. However, when leaders begin to identify as both leaders and followers, their openness to learning, developing (self and others) and having followership conversations increases, which promotes both personal awareness and growth. As leaders model and create conversations about exemplary followership skills, they can promote and inspire these behaviours in others within the organisation.

Originality/value
The intention of embedding the FIA into our leadership development programme is to legitimise, honour and promote life-long learning of both leadership and followership. Both roles are vital for a thriving workplace, and they need to be performed with strength, accountability and pride.
The impact of humor climate on innovative work behavior: evidence from the banking industry in Russia
Authors: Logacheva Elizaveta Yu , Plakhotnik Maria S. 
Published: February 2021

PurposeThe purpose of this study is to investigate the impact of humor work climate on innovative work behavior of back-office employees in the banking industry in Russia.Design/methodology/approachData was collected via an online survey that included scales to measure humor climate and innovative work behavior. The survey was distributed electronically among employees of one department of a bank. The sample included 104 back-office employees (response rate 60.4%). Correlation and regression analyses were used.FindingsThe results indicate that humor climate fosters employee innovative work behavior. Positive humor contributes to innovative work behavior more than remaining humor climate dimensions (i.e. negative humor, outgroup humor and supervisory support). Only position type (managers vs non-managers), and not gender, education and job tenure, was found to have a significant impact on employee perceptions of humor climate and innovative work behavior exhibition.Originality/valueThis study adds to the limited empirical evidence on the links between humor and innovative work behavior, especially at a group level. This study focused on humor climate as a multidimensional construct, whereas previous research mostly explored positive forms of humor in relation to different social aspects of the organization. To the best of authors’ knowledge, this study is first to use a validated scale to explore connections between innovative work behavior and humor climate.