bluuebunny/crossref_metadata_2025_split huggingface dataset:
Ascertaining the effectiveness of Economic and Financial Crimes Commission (EFCC) in tackling corruptions in Nigeria
Authors: Umar Ibrahim , Samsudin Rose Shamsiah , Mohamed Mudzamir bn 
Published: July 2018

Purpose
The purpose of this paper is to appraise the Nigerian Economic and Financial Crimes Commission (EFCC) of their role in tackling systemic corruptions and to associate how institutional and organizational factors influence the performance of the EFCC.

Design/methodology/approach
Data were gathered through in-depth interviews, non-participatory observations and documentary analysis.

Findings
The results of the integrative analysis show that the EFCC has apparently been ineffective, and further improvization of the organization is needed. Poor performance of the EFCC was associated with factors such as lack of commitment, inefficient judiciary, insufficient budgets and incompetent personnel.

Practical implications
This study recommends further improvements in the form of a greater political will, improved legal process and also elevated budgetary funds and recruitment of personnel to the EFCC.

Originality/value
The study adopted a descriptive, qualitative case study approach to describe the current state of the EFCC in Nigeria.
Internal control and employees’ occupational fraud on expenditure claims
Authors: Nawawi Anuar , Salin Ahmad Saiful Azlin Puteh 
Published: July 2018

Purpose
The purpose of this study is to investigate the weaknesses of internal control in expenditure claim procedure and to identify the opinions of employees regarding an occupational fraud. This study also attempts to examine the most popular occupational fraud committed by the employee and whether a company’s working environment contributed to the fraud.

Design/methodology/approach
A case study approach was adopted to investigate and analyse the weaknesses of the internal control and occupational fraud incidents. A mixed method of data collection, specifically, survey questionnaire and document analysis were used.

Findings
This study found that the internal control of the expenditure claim procedure was weak and needed improvement. This study also found that a strong internal control and a better remuneration paid to the employees could reduce the risk of the occupational fraud committed in the company. In terms of fraud types, this study discovered that claims on mileage, followed by petrol, accommodation and suppliers’ invoice were the most popular occupational frauds committed by the employees. Finally, employee dissatisfaction and poor working-environment culture influence occupational fraud’s level in the organizations.

Research limitations/implications
The results provide further confirmation of the fraud triangle theory on the causes of fraud, i.e. opportunity because of a weak internal control and financial pressure because of low and non-standardized salary. This study, however, was conducted only on one company.

Practical implications
This study provides some recommendations to overcome the weak internal control and improve employees’ satisfaction which lead to better working environment. Thus, opportunities for fraud in the company can be reduced.

Originality/value
This study is original, as it focusses specifically on occupational fraud which is rare in fraud literature, particularly for a study that is conducted in developing markets like Malaysia. It also has examined various related sensitive documents and reports of employee frauds that are generally difficult to be accessed by researchers.
The gendering of fraud: an international investigation
Authors: Hilliard Theresa , Neidermeyer Presha E. 
Published: July 2018

Purpose
Changing workplace demographics reflect a rising number of women in the traditionally male-dominated field of business. The purpose of this study is to investigate how upwardly mobile women may impact the commission and type of white-collar crime, contributing to the scarce literature on gender distinctions in criminal behavior while comparing criminal trends globally. Women’s increased representation in positions of power in business provides them with increased fraud opportunities prompting the authors to ask: in their areas of opportunity, do women and men commit the same types of white-collar crime and at the same rates, and how does this phenomena vary globally?

Design/methodology/approach
Using a database from the Institute for Fraud Prevention, 5,441 fraud cases are examined from 93 nations for the annual periods from 2002 until 2011. Ordinal logistic regression methods are used to test for differences in gendered criminal behavior by fraud offense type controlling for age, position, education, compensation level and country context.

Findings
Internationally, results from the study indicate that female fraudsters are three times more likely than male fraudsters to commission crimes of asset misappropriation in the workplace. Upon further investigation, stratifying the data by geographical region, findings from the study demonstrate that female fraudsters are more likely than male fraudsters to commit asset misappropriation in the following geographical regions: Africa (three times as likely), Asia (twice as likely), Canada (three times as likely), China (five times as likely), Europe (twice as likely), the Middle East (four times as likely), Oceania (four times as likely), the United Kingdom (eight times as likely) and the United States of America (twice as likely).

Originality/value
Evidence from this study should be of importance to multinational enterprises, auditors and fraud examiners, as asset misappropriation constitutes 87 per cent of all fraud cases globally. Further, these findings prompt the need for researchers to develop this area of research.
Asymmetric influence of corruption distance on FDI
Authors: Burböck Birgit , Macek Anita , Podhovnik Edith , Zirgoi Christian 
Published: July 2018

PurposeThe purpose of this paper is to measure the influence of corruption distance (CD) on foreign direct investment (FDI) with the characteristics of the value function from the Prospect Theory (PT) such as loss aversion and diminishing sensitivity.Design/methodology/approachData are derived from Transparency International and the Organisation for Economic Co-operation and Development (OECD) and tested on the countries China, Germany, Italy, Japan, Korea, Russia, Spain and the UK and are analysed with a natural log (LN) regression model.FindingsThe findings indicate a negative asymmetric relationship for China, Germany, Korea, Spain and Russia. This means that negative performance on CD will not have greater impact on FDI outflows than positive performance on CD in the same country. Loss aversion, as well as diminishing sensitivity, as suggested by the PT, cannot be supported with the empirical results.Originality/valueIts originality lies in contributing and extending knowledge on CD on FDI in several ways. First, it analyses the data of emerging and industrialized countries, namely, Russia, China, Germany, Italy, Japan, Korea, Spain and the UK. Second, a potential asymmetric impact is explained by the characteristics of the hypothetical value function of the PT. Third, it seeks empirical evidence by applying an econometric model developed to analyse the variables CD and FDI.
The role of proto-institutions within the change of service ecosystems
Authors: Kleinaltenkamp Michael , Corsaro Daniela , Sebastiani Roberta 
Published: July 2018

PurposeThe purpose of this paper is to examine the role of proto-institutions that are new institutional subsystems that subsequently affect the current institutional arrangements in the evolution of service ecosystems.Design/methodology/approachTo shed light on the mode of action of proto-institutions, the authors investigate the changes of three service ecosystems in Italy: the health care ecosystem, the food-supply ecosystem and the urban mobility ecosystem.FindingsFirst, the paper elucidates how changes of service ecosystems are triggered by megatrends that are external to specific service ecosystems. Second, the study empirically shows how service ecosystems and their institutional settings change through the establishment of proto-institutions.Originality/valueResponding to recent calls to investigate in more detail how actors challenge dominant social patterns and to conduct research to better understand how changes at the level of individual actors may lead to shifts within overall service ecosystems, this paper is one of the first to empirically study the relationships between phenomena that are external to service ecosystems, the emergence of proto-institutions and the resulting changes of institutional arrangements.
Oceans of opportunity: a review of Canadian aquaculture
Authors: Noakes Donald J. 
Published: July 2018

Purpose
The world’s population is expected to increase by 30 percent to 10bn people by 2050 and with 70 percent of the earth’s surface covered by water aquaculture will play an important role in producing food for the future. The paper aims to discuss this issue.

Design/methodology/approach
While Canada has the longest coastline in the world by far (202,080 km) with 80,000 km of marine coastline capable of supporting aquaculture and fisheries, it ranks only 25th in terms of world aquaculture production. The reasons are many and varied, and this review examines statistical reports and publications to trace the beginnings of the aquaculture sector in Canada, and highlights some areas of strength and potential, and the challenges for future growth and expansion.

Findings
Currently, less than 1 percent of the 3.8m hectares of freshwater and marine areas that are considered suitable for seafood (i.e. finfish, shellfish and aquatic plants) production are being farmed so Canada has an ocean of opportunity to be a leader in world aquaculture production in the future.

Originality/value
The review highlights the need for a national strategic plan to increase aquaculture production in Canada and the need to simplify the current complex regulatory framework that has resulted in significant uncertainties and delays that have limited growth in this sector. The review highlights the potential and interest to triple current production while fostering greater involvement of First Nation communities.
Teacher’s feedback in teaching science in a bilingual Bruneian primary classroom
Authors: Roslan Roslinawati , Panjang Siti Munawirah , Yusof Norashikin , Shahrill Masitah 
Published: July 2018

Purpose
The purpose of this study is to analyze the use of feedback to students by a primary teacher teaching the science topic “Life Cycle” in a Year 5 bilingual Bruneian science classroom.

Design/methodology/approach
This study used a discourse analysis of one primary science teacher’s use of feedback to his students when teaching the topic “Life Cycle.” The participant was a male primary science teacher who taught a Year 5 science class in one of the government schools in the Brunei-Muara district. Direct observations and video recordings of the teacher’s three consecutive lessons on the topic “Life Cycle” were collected. The transcripts were developed from the teacher–student interactions in the three lessons. The “Questioning-based Discourse” approach (Chin, 2006) was used to analyze the different types of feedback, and the students’ cognitive processes that emerged from the lesson transcripts. The frequencies of the feedback and students’ cognitive processes were calculated using percentages.

Findings
The findings from the three lesson observations indicate that the teacher’s feedback showed a range of strategies which consisted mostly of accepting students’ answers and feedback to elicit, to focus, to probe, to clarify and to extend, respectively. The findings also reveal that the cognitive processes of the students ranged from recalling, predicting, hypothesizing, evaluating and explaining. The analysis shows that the teacher only practiced low-level questioning and the feedback given to the students was mostly for accepting the students’ answers rather than challenging students’ ideas.

Practical implications
The findings reported in this study provide useful insights into the importance of teacher–student interactions in the teaching and learning of science. The “Questioning-based Discourse” analytical framework is worthwhile to analyze the science teacher’s talk and consequently to improve teachers” skills in giving feedback that fosters productive students’ responses.

Originality/value
This paper highlights the need for science teachers to analyze their classroom talk and it recommends how to give useful feedback to students to promote higher cognitive processes amongst students. Brunei has been described as a country where there is a linguistic divide determined by the quality of the school that a student attends (Deterding and Salbrina, 2013). Improving the quality of interaction between teacher and students in such circumstances is essential.
Getting lost to be found: the insider–outsider paradoxes in relational ethnography
Authors: Yeo Roland , Dopson Sue 
Published: July 2018

PurposeThe purpose of this paper is to draw on the direct experience of a practitioner undertaking real-time research in his organization to offer insights into the dual role of practical insider and theoretical outsider. The duality helps the researcher to live “in” and think “out” of the research context to develop a theory for practice and then transpose it to a practice for theory through the collaboration of an external theoretical insider.Design/methodology/approachThis is a theoretical account of the reflexive experience of the practitioner reintroducing relational ethnography, where the researcher regards processes and spaces as the objects of analysis rather than bounded groups and places. It emphasizes the relational significance of the researcher, researched, and theoretical insider in exploring the structures of relations and meanings in the field of professional practice.FindingsThe paper argues that understanding the complementariness and paradoxes of the dual role helps the researcher to identify knowledge gaps and contest commonsense knowledge in search of critical knowledge and theoretical insights. The transition between the bounded (restrained) and unbounded (unrestrained) selves occurs in the holding space of research, influencing the position from which the researcher views himself, his subjects, and his social world.Originality/valueThe paper extends the dimension of ethnographic research, which de-centers the authority and control of the researcher to that of the relationship between the researcher and informants, by focusing on the relational significance between the researcher, researched, and theoretical insider. This perspective gives rise to a deeper understanding of relational ethnography, seen largely in sociological research, as relevant to organizational research, where structures of relations and actions explored in real time could account for the configuration, conflict, and coordination of work practices.
Organizational access in qualitative research
Authors: Alexander Benjamin Nathan , Smith Anne D. 
Published: July 2018

PurposeWhile organizational access is central to much qualitative research, little is known about how researchers secure it. The purpose of this paper is to provide a systematic assessment of this critical methodological step.Design/methodology/approachA systematic review was conducted to establish how researchers gained access to organizations for qualitative research. Access type was identified and explanatory indicators were inductively developed to illuminate how access was obtained in a sample of 216 qualitative articles published inAdministrative Science QuarterlyandAcademy of Management Journalbetween 1986 and 2013. A supplemental review of 306 articles published inOrganization Studiesover the same period augmented the primary analysis with a broader view of published accounts of access.FindingsLearning prior to entering organizations, researchers’ backgrounds, organizational insiders, and outside contacts facilitated access. The role of these factors, which served as indicators of legitimacy, varied with the type of access. In addition, the authors found that many articles provide little information about how the researchers gained access, regardless of a publication’s domicile.Originality/valueThis study furthers the understanding of how researchers gain access to organizations to conduct qualitative research and discusses the implications of the limited access accounts in published studies. In addition, this research provides practical guidance for authors, editors, and reviewers.
Exploring city image: residents’ versus tourists’ perceptions
Authors: Cassia Fabio , Vigolo Vania , Ugolini Marta Maria , Baratta Rossella 
Published: July 2018

Purpose
City image has been defined as the sum of beliefs, ideas and impressions people hold regarding a city. While abundant literature has explored city image from tourists’ perspectives, few studies have explored residents’ perceptions, and even fewer have compared city image as perceived by tourists and residents. In addition, very few studies have compared tourists’ and residents’ perceptions of city image in small- to medium-sized destinations. Considering these research gaps, the purpose of this paper is to address city image in a medium-sized destination, Verona, in northern Italy with three specific objectives: to examine residents’ perceptions of the city of Verona’s image; to examine tourists’ perceptions of the city of Verona’s image and to compare the perceptions of the two groups.

Design/methodology/approach
The research was conducted through questionnaires collected among residents and tourists in Verona. Questionnaires were based on a multi-item scale addressing four dimensions of the city image.

Findings
The findings show that residents and tourists hold similar perceptions of city image regarding services and leisure, security and entertainment. The only significant difference in city image concerns the municipal facilities. Specifically, residents are more critical than tourists about this dimension of city image.

Practical implications
The research provides useful implications for policy makers and destination management organisations, and shows some strengths and weaknesses of Verona.

Originality/value
The study addresses the image of a medium-sized city that is typical in the Italian context, thus enhancing knowledge about city image. In addition, by testing and enhancing a scale previously used only to measure residents’ perceptions, the study provides a common measurement instrument to compare tourists’ and residents’ perceptions.
Immunohistochemical visualization of the signature of activated Hedgehog signaling pathway in cutaneous epithelial tumors
Authors: Tanese Keiji , Emoto Katsura , Kubota Naoto , Fukuma Mariko , Sakamoto Michiie 
Published: July 2018

AbstractActivation of the Hedgehog (HH) signaling pathway plays a critical role in the development of basal cell carcinoma (BCC). HH signaling activity is produced by nuclear translocation of transcription factors, glioma‐associated oncogene homolog (GLI). Among three GLI subfamilies, GLI1 is the only full‐length transcriptional activator, and its nuclear localization is recognized as a signature event in HH signaling activation. However, limited published work has investigated the nuclear staining of GLI1 protein in human tumor tissue samples by immunohistochemical analysis. In this study, we performed immunohistochemical staining of GLI1 in 382 cases of cutaneous epithelial tumors, including 196 BCC cases, using rabbit monoclonal antihuman GLI1 antibody (C68H3). As a result, 98.2% cases of BCC showed a diffuse and strong nuclear staining pattern regardless of the histological subtype. Positive staining was mainly restricted to the tumor nests, while the overlying epidermis was negative suggesting specificity of the antibody. In further analysis of other cutaneous epithelial tumors, 100% (4/4) cases of trichoblastoma, 15.1% (5/33) Bowen's disease, 3.5% (1/28) actinic keratosis and 12.5% (4/32) squamous cell carcinoma showed the nuclear staining pattern of GLI1. This suggested that HH signaling is also dysregulated in some other cutaneous malignant tumors. In conclusion, the C68H3 antibody is a useful tool for revealing activation of HH signaling in immunohistochemical analysis.
Topical efinaconazole: A promising therapeutic medication for tinea unguium
Authors: Noguchi Hiromitsu , Matsumoto Tadahiko , Hiruma Masataro , Asao Kae , Hirose Miki , Fukushima Satoshi , Ihn Hironobu 
Published: July 2018

AbstractWe treated tinea unguium (onychomycosis caused by dermatophytes) patients with efinaconazole 10% solution. All patients with tinea unguium who tested positive for fungi in fingernails and toenails, regardless of age or severity, were eligible for the treatment. The number of patients was 106, consisting of 43 men and 63 women with a mean age of 66.7 years. The patients were treated with efinaconazole for a mean treatment duration of 38.1 weeks. Therapeutic efficacy was rated on a 5‐point scale as follows: “cured”, “markedly improved”, “improved”, “slightly improved” or “no change”. A single nail was selected in each patient as the target nail. Selected nails were the big toenails with less than 50% involvement in 25 patients, the big toenails with 50% or more involvement in 52 patients, the fingernails in 10 patients and the second to fifth toenails in 19 patients with a mean treatment duration of 43.9, 38.1, 38.7 and 33.7 weeks, respectively. All groups showed an improvement in the percentage involvement from 30.6% to 9.8%, 77.6% to 35.7%, 82.7% to 17.6% and 80.3% to 15.5%, respectively (P < 0.01). The improvement rate (i.e. percentage of those rated as improved and better) was 76.0%, 65.4%, 80.0% and 89.5%, respectively. Efinaconazole 10% topical solution is beneficial for patients, regardless of age, severity or clinical type.
Characteristics of multiple basal cell carcinomas: The first study on Japanese patients
Authors: Adachi Koji , Yoshida Yuichi , Noma Hisashi , Goto Hiroyuki , Yamamoto Osamu 
Published: July 2018

AbstractBasal cell carcinoma (BCC), the most frequent skin cancer, has been increasing in incidence. However, the characteristics of multiple BCC have not been clarified in Japan. Therefore, we conducted a retrospective study to elucidate the features of multiple BCC compared with solitary BCC. The study population consisted of 327 patients with histopathologically proven BCC who were referred to the Department of Dermatology in Tottori University Hospital between November 2006 and April 2016. Of the 327 patients, 304 (93.0%) had solitary BCC and 23 (7.0%) had multiple BCC. The mean age of the patients with solitary BCC was 74.7 years (range, 31–102) and that of patients with multiple BCC was 79.3 years (range, 63–91). There was a significant difference in mean age between the two groups (P = 0.01). Approximately four‐fifths of the BCC were located on the head or neck in the total study population. In the group of patients with multiple BCC, the incidence of lesions on the head and neck was lower and that on the trunk was higher than those in patients with solitary BCC. There was a significant difference in the tumor site between the two groups (P < 0.0001). With respect to tumor histopathology, the ratio of superficial BCC was significantly higher in the group of patients with multiple BCC than in the group of patients with solitary BCC (P < 0.0001). In conclusion, we demonstrated that older age, truncal location and superficial histopathological type of tumor are features of multiple BCC in Japanese subjects.