bluuebunny/crossref_metadata_2025_split huggingface dataset:
The effect of managerial ability on tax avoidance by classical and Bayesian econometrics in multilevel models
Authors: Akbari Farzana , Salehi Mahdi , Bagherpour Vlashani Mohammad Ali 
Published: October 2018

Purpose
The purpose of this paper is to investigate the effect of managerial ability on tax avoidance in Tehran Stock Exchange (TSE) and OTC by classifying the income smoother and non-income smoother companies based on the theoretical approaches.

Design/methodology/approach
To measure the managerial ability the data envelopment analysis is applied based on the accounting data, company and industry characteristics. In this research, hypotheses are tested for the first time by three statistical methods, namely classical regression models, mixed effect multilevel models, and Bayesian multilevel models, which have never been addressed in Persian accounting research studies. The hypotheses are estimated during a 12-year period from 2004 to 2015 in TSE and OTC. In this research, according to Lucas’s critique, structural change test is used in order to control macroeconomic and political variables affecting the results of the study.

Findings
The results of hypothesis testing by employing three statistical methods suggest that only one hypothesis of this investigation is significant, which shows the significant association of type of market’s impact (exchange of OTC) on the relationship between managerial ability and tax avoidance.

Originality/value
Each company’s performance is affected by various factors. The study intends to mention that the performance of listed companies in the stock market depends heavily on its financial reports. And investors with perceived perception by the reports, can indirectly squeeze their stock indexes with their sudden sale of stocks, and question the company’s performance with losses to the company.
Strategic use of digital promotion strategies among female emigrant entrepreneurs in UAE
Authors: Jose Saju 
Published: October 2018

PurposeThe purpose of this paper is to examine the strategic use of social media and chat applications of women entrepreneurs to promote their businesses.Design/methodology/approachBecause of the nature of the study and dearth of sufficient data in the Middle Eastern society on the women entrepreneurship, this study employed a qualitative research methodology. The research comprised of 20 in-depth interviews with immigrant women entrepreneurs in the United Arab Emirates. They were identified through personal contacts and referrals.FindingsAll the expatriate women interviewed are using social media and chat applications to promote their business. Facebook is used for brand creation and WhatsApp is used as a direct marketing tool to evoke purchase response. Though traditional promotional tools are far from redundant, their role is more supplementary. The increasing trend is a combination of traditional tools and digital tools. Digital tools seem to have an upper hand in their business promotions.Research limitations/implicationsThis study is limited to SME sector in one industry and in one country. The qualitative nature of this study could affect the generalizability of the results. A more extensive study is needed and future research should be more diverse including widening the selection of respondents, industries and countries.Originality/valueThis study is a novel attempt to gauge an in-depth understanding of modern communication tools. It looks specifically at the integrative strategies pursued by the immigrant women entrepreneurs using Facebook and WhatsApp.
The importance of spectrum loading in 2% milled MoS2 powder greases using four ball wear test
Authors: Nehme Gabi N. 
Published: October 2018

Purpose
Loading condition and minimizing friction and wear using molybdenum disulfide grease in aircraft engine bearings are the focus of this research. The relationship between the milled and unmilled MoS2 (molybdenum disulfide) greases to its tribological properties, such as coefficient of friction, wear and chemical-mechanical properties of tribofilms, is examined for constant extreme pressure loading and spectrum or actual loading.

Design/methodology/approach
In this study, the design of experiments (DOE) approach was used to analyze the different loadings and speeds at a specific duration of 36,000 revolutions to examine the lithium base grease wear behavior with milled and unmilled MoS2 powder. Load is treated as variable that simulates actual conditions under 1,200 and 600 rpm rotational speeds using the four-ball test with chromium steel ball bearing aircraft grade E52100.

Findings
The results indicated that ball-milled MoS2 grease tests showed reduction in wear and friction under all conditions, especially spectrum or actual loading. Unmilled MoS2 powder exhibited worse wear outcomes than the milled one. The SEM and AES analyses indicated that a tribofilm is formed on the wear surface of the milled powder grease, especially at variable loading and initially at lower loads in the ramp-up tests that significantly enhanced the contact characteristics and prevented abrasion at higher loads.

Originality/value
This research indicated that the wear resistance in actual loading might be due to frictional heating generated during the ramping-up conditions where it provided a protective film that enhanced the steady-state friction for the duration of the test. Several researchers used ASTM standards to work on constant loading conditions. This is the first time that reduced milled MoS2 powder showed significant improvement in grease performance.
The ethics of outsourcing: when companies fail at responsibility
Authors: Ndubisi Nelson Oly , Nygaard Arne 
Published: October 2018

Purpose
The purpose of this paper is to demonstrate that costs reduction is no longer a complete indication of performance and should not be attained at the expense of the firm’s sustainable social responsibility and environmental aspects. The question of whether outsourcing is a “blessing” or a “lesson” remains unresolved in the minds of practitioners and researchers alike. The literature is replete with the up- and down-sides of outsourcing, all going in different directions, making it very cumbersome particularly for practitioners to articulate when and what to outsource (if at all) and how to contain or mitigate outsourcing downsides.

Design/methodology/approach
Outsourcing as a two-edged sword can be value creating strategy or a firm’s soft spot. This paper focusses on the latter through a review of sourcing in two leading multinational companies: Benetton, in the fast fashion industry, and Nestlé, in the food industry.

Findings
Benetton experienced the biggest catastrophe in the garment industry, the Rana Plaza collapse. Nestlé went through the horse meat scandal, perhaps one of the most complex food crime cases in history. Both cases illustrated the strategic vulnerability that arises from the international outsourcing of production.

Research limitations/implications
Clearly, production costs are no longer a complete indication of performance as the two cases unveil. Management control systems should be especially vigilant when outsourcing transfers social and environmental responsibility from one contract to another in a global business context. Monitoring costs cannot be outsourced when it comes to sustainable social responsibility and environmental aspects.

Practical implications
Firms can leverage relationships with stakeholder groups, activists and NGOs to help them to monitor their international operations. Institution-based trust to protect brands, increased integration and control are necessary mechanisms.

Originality/value
Indeed, global outsourcing in any industry should transfer not only industrial operations but also credible and responsible social and environmental benchmarks.
Strategy war games: how business can outperform the competition
Authors: West Jason , Chu Maiko , Crooks Lincoln , Bradley-Ho Matthew 
Published: October 2018

Purpose
Business wargames represent an alternative approach to challenge organisations to uncover internal capabilities through competitive actions designed to counteract external threats and address strategic mismatches. Internal capabilities uncovered as a result of actions taken during a competitive wargame aims to replicate market conditions found in competitive industries. These outcomes are difficult to achieve using many popular strategy design methods. The purpose of this study is to examine the use of war game-style activities in formulating corporate strategy that incorporate the natural behaviors of the leadership team in creating strategic plans.

Design/methodology/approach
Using a case study from the banc assurance industry, the authors review a wargame process composed of two competing teams; the banc assurance organisation and an unincorporated joint venture between a banking institution and an insurance company. The goal of each entity was to develop strategy to improve both customer satisfaction and market share at the expense of each other given a finite set of resources. Success was judged using a simple set of metrics defined by both a consumer team and an independent umpire.

Findings
Consumers of financial services are price sensitive and highly brand loyal. Unwillingness to switch brands to a prevailing competitor or other emerging (Fintech) institution persists to a threshold of a price and/or value differential of 15 to 20 per cent. The results highlight potential deficiencies in the proposed banc assurance strategy through the observation of customer behaviours and inefficient resource use.

Originality/value
The wargame approach conducted in a realistic landscape revealed internal capabilities not otherwise evident. The impact of authentic human behaviours in setting business strategy was captured which is very difficult to replicate using more formal scenario analysis and planning.
Acquisition integration flexibility: toward a conceptual framework
Authors: Schriber Svante , King David R. , Bauer Florian 
Published: October 2018

PurposeThe purpose of this paper is to develop the role of integration flexibility as a mediator of acquisition performance and demonstrate how this capability varies across firms.Design/methodology/approachThe study develops a conceptual framework of anticipated relationships by building on existing but so far unintegrated acquisition research.FindingsThe study suggests integration flexibility provides an explanation for variance in acquisition performance. The study identifies drivers behind acquisition integration flexibility in acquirer characteristics, deal characteristics and integration management. The authors further specify the positive and negative impact of several key factors commonly discussed in acquisition research.Research limitations/implicationsIntegration flexibility stands out as a novel explanation for acquisition performance. Still, the benefits from flexibility are not universal and developed logic suggests it represents a dynamic capability for acquirers. Our framework helps predict which acquirers and deals are more likely demonstrating this capability, thus contributing to predict acquisition performance.Practical implicationsAcquisitions often take place in dynamic environments and reportedly often fail. Predicting and developing acquisition integration flexibility stands out as an important task for acquiring management.Social implicationsAnnual global acquisition values are on par with the GDP of large industrial nations (e.g. Germany) and failures for reasons of lacking acquisition integration flexibility contributes to value destruction harming not only firms, but society at large. Improved integration flexibility likely mediates this risk.Originality/valueMaking an acquisition to adapt to environmental change implicitly assumes greater integration that can limit flexibility. While our argument builds on key concepts from acquisition research these so far have remained unconnected in relation to acquisition integration flexibility. The authors develop factors influencing this important capability and show how it mediates acquisition performance. This links acquisition antecedents with integration or phases typically treated separately.
Development of anti-corrosion coatings using the disposable waste material
Authors: Mohamad Saidi Norshahirah , Shafaamri Ammar Shafaamri , Wonnie Ma Iling Aema , Kasi Ramesh , Balakrishnan Vengadaesvaran , Subramaniam Ramesh 
Published: October 2018

PurposeThe purpose of this study is to develop anti-corrosion coating systems using disposable waste materials. The dissolved polyethylene terephthalate (PET) has been blended with epoxy resin and stoichiometrically cured with a polyamide resin.Design/methodology/approachGlycolysis process was found to be the most optimum candidate to dissolve PET. The developed coating systems were characterized by Fourier transform infrared spectroscopy for confirmation of the molecular bonding structures. The mechanical properties were characterized by performing pull-off test and cross hatch test for mechanical properties on the coated panel. Also, the glossiness test was used by reflecting light on the coated surface. The corrosion protection performance of the coated mild steel panels was examined using electrochemical impedance spectroscopy. Furthermore, the wettability of the developed coating systems was evaluated by using water contact angle technique.FindingsIt was observed that the coating system which contains 10 per cent of dissolved PET (S2) showed the highest adhesion and corrosion protection properties.Originality/valueRecyclable PET bottles have outstanding chemical properties, adhesion properties, low cost, low permeability to gases and solvents making it suitable as a coating with superior barrier properties.
The impact of the blockchain on the supply chain: a theory-based research framework and a call for action
Authors: Treiblmaier Horst 
Published: October 2018

Purpose
This paper aims to strive to close the current research gap pertaining to potential implications of the blockchain for supply chain management (SCM) by presenting a framework built on four established economic theories, namely, principal agent theory (PAT), transaction cost analysis (TCA), resource-based view (RBV) and network theory (NT). These theories can be used to derive research questions that are theory-based as well as relevant for the industry. This paper is intended to initiate and stimulate an academic discussion on the potential impact of the blockchain and introduces a framework for middle-range theorizing together with several research questions.

Design/methodology/approach
This paper builds on previous theories that are frequently used in SCM research and shows how they can be adapted to blockchain-related questions.

Findings
This paper introduces a framework for middle-range theorizing together with several research questions.

Research limitations/implications
The paper presents blockchain-related research questions derived from four frequently used theories, namely, PAT, TCA, RBV and (NT). These questions will guide future research pertaining to structural (PAT, TCA) and managerial issues (RBV, NT) and will foster middle-range theory development in SCM research.

Practical implications
Blockchain technology has the potential to significantly change SCM. Given the huge investments by industry, academic research is needed which investigates potential implications and supports companies. In this paper, various research questions are introduced that illustrate how the implications of blockchain on SCM can be investigated from different perspectives.

Originality/value
To the best of the author’s knowledge, no academic papers are published in leading academic journals that investigate the relationship between SCM and blockchain from a theory-based perspective.
Relations between static and dynamic moduli of sedimentary rocks
Authors: Fjær Erling 
Published: October 2018

ABSTRACTStatic moduli of rocks are usually different from the corresponding dynamic moduli. The ratio between them is generally complex and depends on several conditions, including stress state and stress history. Different drainage conditions, dispersion (often associated with pore fluid effects), heterogeneities and strain amplitude, are all potential reasons for this discrepancy. Moreover, comparison of static and dynamic moduli is often hampered and maybe mistaken due to insufficient characterization of anisotropy.This paper gives a review of the various mechanisms causing differences between static and dynamic moduli. By careful arrangements of test conditions, it is possible to isolate the mechanisms so that they can be studied separately. Non‐elastic deformation induced by the large static strain amplitudes is particularly challenging, however a linear relationship between non‐elastic compliance and stress makes it possible to eliminate also this effect by extrapolation to zero strain amplitude.To a large extent, each mechanism can be expressed mathematically with reasonable precision, thus quantitative relations between the moduli can be established. This provides useful tools for analyses and prediction of rock behaviour. For instance, such relations may be used to predict static stiffness and even strength based on dynamic measurements. This is particularly useful in field situations where only dynamic data are available. Further, by utilizing the possibility for extrapolation of static measurements to zero strain amplitude, dispersion in the range from seismic to ultrasonic frequencies may be studied by a combination of static and dynamic measurements.
Integrating cellular senescence with the concept of damage accumulation in aging: Relevance for clearance of senescent cells
Authors: Ogrodnik Mikolaj , Salmonowicz Hanna , Gladyshev Vadim N. 
Published: October 2018

AbstractUnderstanding the aging process and ways to manipulate it is of major importance for biology and medicine. Among the many aging theories advanced over the years, the concept most consistent with experimental evidence posits the buildup of numerous forms of molecular damage as a foundation of the aging process. Here, we discuss that this concept integrates well with recent findings on cellular senescence, offering a novel view on the role of senescence in aging and age‐related disease. Cellular senescence has a well‐established role in cellular aging, but its impact on the rate of organismal aging is less defined. One of the most prominent features of cellular senescence is its association with macromolecular damage. The relationship between cell senescence and damage concerns both damage as a molecular signal of senescence induction and accelerated accumulation of damage in senescent cells. We describe the origin, regulatory mechanisms, and relevance of various damage forms in senescent cells. This view on senescent cells as carriers and inducers of damage puts new light on senescence, considering it as a significant contributor to the rise in organismal damage. Applying these ideas, we critically examine current evidence for a role of cellular senescence in aging and age‐related diseases. We also discuss the differential impact of longevity interventions on senescence burden and other types of age‐related damage. Finally, we propose a model on the role of aging‐related damage accumulation and the rate of aging observed upon senescent cell clearance.
A dynamic, modifiable model for estimating cost‐effectiveness of smoking cessation interventions in pregnancy: application to an RCT of self‐help delivered by text message
Authors: Jones Matthew , Smith Murray , Lewis Sarah , Parrott Steve , Coleman Tim 
Published: October 2018

AbstractBackground and AimsPrevious evaluations of smoking cessation interventions in pregnancy have several limitations. Our solution to these limitations is the Economics of Smoking in Pregnancy (ESIP) model, which estimates the life‐time cost‐effectiveness of smoking cessation interventions in pregnancy from a National Health Service (NHS) and personal social services perspective. We aim to (1) describe how ESIP has been constructed and (2) illustrate its use with trial data.MethodsESIP links mothers’ and offspring pregnancy outcomes to estimate the burdens of smoking‐related disease they experience with different rates of smoking in pregnancy, both in pregnancy and throughout their life‐times. Smoking rates are inputted by model users. ESIP then estimates the costs of treating disease burdens and also mothers’ and offspring life‐years and quality‐adjusted life years (QALYs). By comparing costs incurred and healthy life following different smoking rates, ESIP estimates incremental cost‐effectiveness and benefit–cost ratios for mothers or offspring or both combined. We illustrate ESIP use using data from a pragmatic randomized controlled trial that tested a smoking cessation intervention in pregnancy.ResultsThroughout women's and offspring life‐times, the intervention proved cheaper than usual care, having a negative incremental cost of £38.37 (interquartile range = £21.46–56.96) and it improved health, demonstrating a 0.04 increase in incremental QALYs for mothers and offspring, implying that it is ‘dominant’ over usual care. Benefit–cost ratios suggested that every £1 spent would generate a median of £14 (interquartile range = £8–20) in health‐care savings.ConclusionsEconomics of Smoking in Pregnancy is the first economic model to link mothers’ and infants’ costs and benefits while reporting cost‐effectiveness in readily‐comparable units. Using ESIP with data from a trial which reported only short‐term economic analysis showed that the intervention was very likely to be cost‐effective in the longer term and to generate health‐care savings.
Operating time for total knee arthroplasty in public versus private sectors: where does the efficiency lie?
Authors: Cowley Richard J. , Frampton Chris , Young Simon W. 
Published: October 2018

BackgroundEfforts to improve theatre efficiency aim to reduce health costs and maximize productivity. Operating lists in the private sector typically contain more cases than the public sector but it is unclear if this is a result of shorter operative times or reduced times between cases. We aimed to answer the question: Are operating times from skin incision to skin closure shorter in private compared to the public sector for total knee arthroplasty (TKA)?MethodThe New Zealand Joint Registry was used to compare operating times for primary TKA performed for a diagnosis of osteoarthritis between the public and private sectors. Surgeries included were completed by surgeons who had performed more than 50 TKAs in both sectors. Multivariate analysis was used to control for other variables which may influence operative duration.ResultsAfter adjustment for the variables of patient sex, age, American Society of Anesthesiologists score, body mass index and surgeon effect, a 3‐min difference was present between the public and private sectors (public mean: 79.9 min versus private mean: 76.4 min (P < 0.05)).ConclusionsThis study found minimal difference in operating time for TKA between the public and private sectors suggesting differences in overall theatre efficiency between the two sectors are not due to a shorter operative duration.