bluuebunny/crossref_metadata_2025_split huggingface dataset:
The impact of Sarbanes–Oxley and Dodd–Frank on executive compensation
Authors: Hughen Linda , Malik Mahfuja , Shim Eunsup Daniel 
Published: June 2019

PurposeThe recent economic and political focus on rising income inequality and the extent of government intervention into pay policies has renewed the interest in executive compensation. The purpose of this paper is to examine the impact of changing regulatory landscapes on executive pay and its components.Design/methodology/approachThis study examines a recent 23-year period divided into three distinct intervals separated by two major regulatory changes, the Sarbanes–Oxley Act (SOX) and the Dodd–Frank Act. Bonus, long-term and total compensation are separately modeled as a function of each regulatory change while controlling for firm size, performance and year. The model is estimated using panel data with firm fixed effects. An industry analysis is also conducted to examine sector variations.FindingsTotal compensation increased 29 percent following SOX and 21 percent following Dodd–Frank, above what can be explained by size, firm performance and time. Total compensation increased following both SOX and Dodd–Frank in all industries except for the financial services industry where total compensation was unchanged. Results are robust to using smaller windows around each regulation.Research limitations/implicationsThis study does not seek to determine whether executive compensation is at an optimal level at any point in time. Instead, this study focuses only on the change in executive compensation after two specific regulations.Originality/valueThe debate over the extent to which the government should intervene with executive compensation has become a frequent part of political and non-political discourse. This paper provides evidence that over the long-term, regulation does not curtail executive compensation. An important exception is that total compensation was restrained for financial services firms following the Dodd–Frank Act.
Emotional and cognitive involvement of consumers with hotel brands on social networking sites
Authors: Su Na , Mariadoss Babu John , Reynolds Dennis 
Published: June 2019

PurposeBased on persuasion theories, the purpose of this paper is to examine relationships between four types of interactive consumer activities (viewing, liking, sharing and commenting) on hotel brand social networking sites (SNSs) and their cognitive and emotional responses to understand the psychological states underlying such actions and assess their influence on brand attitude and the brand–consumer relationship.Design/methodology/approachA survey was administrated using an online platform. Participants who had been following a hotel brand on any of its SNSs were screened to fill out the questionnaire. Eventually, 226 valid responses were collected and analyzed using structure equation modeling.FindingsThe findings suggest that although both emotional and cognitive involvement can enhance a consumer’s hotel brand attitude, cognitive involvement is associated with a slightly stronger effect in the context of SNSs. Three of the four interactive actions – viewing, liking and sharing – were found to be positively associated with emotional involvement, but only two actions – viewing and liking – were found to be positively related to cognitive involvement. No connection was identified for commenting.Practical implicationsThe study suggests that practitioners should turn their attention to the emotional and cognitive responses their SNSs provoke in consumers, rather than simply on the number of likes, shares and comments they induce.Originality/valueA recent research trend indicates widespread interest in the button functions offered by SNSs (such as “like,” “share” and “comment”) and many studies have tested means of stimulating such physical actions. This study is one of the few to explore the psychological states behind such actions and assess their influence on brand attitude and the self-brand connection.
The role of feedback in training psychiatrists
Authors: Rubí González Patricia S. , De la Barra Vivallos Luis , Schaefer Hardy , Vergara-Barra Pablo 
Published: June 2019

Purpose
Feedback is a tool that informs students about their learning process and facilitates necessary changes. It looks for the students’ own perceptions of their performance and how to improve it, developing permanent learning skills vital for autonomous practice. It is useful for improving one’s performance, clinical skills, communication and treatment of patients. If carried out improperly, it causes a lack of motivation and a collapse in the teacher–student relationship. The purpose of this paper is to analyze the perceptions and experiences of the residents and graduates of the psychiatry specialty at the Universidad of Concepción with respect to the feedback received on their performance during their training.

Design/methodology/approach
The study was conducted using a qualitative approach of an exploratory, descriptive and interpretative nature that was also based on Grounded Theory. Ten in-depth voluntary interviews were conducted with residents-in-training and graduates from within the last two years of the Adult Psychiatry specialty at the Universidad of Concepción. Subsequently, the data were codified to create a theoretical model.

Findings
The interpersonal teacher–resident relationship, when based on collaboration and an openness to dialogue, is fundamental in producing effective feedback.

Research limitations/implications
The limitations of this study were based mainly on the qualitative methodology used, so it is not possible to generalize the results. Although the above limitation, this study seems to reaffirm the importance of feedback for residents in training, so it would be advisable to reproduce it in various training contexts and extend it to the perception of the teachers involved. On the other hand, to follow this research line, it is essential to create instruments that facilitate the use of quantitative research methodology, which allows the generalization and comparison of results in different areas.

Social implications
This research opens a first line of research regarding subjective experience when receiving feedback, which will allow the creation of instruments to objectify how it is being developed in different educational contexts and to propose strategies to standardize its realization.

Originality/value
There are no other studies of this type published. The originality of this research was that beyond the mention made about the known characteristics that a feedback must have to be effective, the participants gave special emphasis to the fact that it is a social relationship, which should be based on a horizontal interaction between two actors, in addition to promoting dialogue and mutual involvement in the task that brings them together. Thus it is an effective teaching strategy, fulfilling the objective of motivating the learning and autonomy of the resident.
“We’re not uber:” control, autonomy, and entrepreneurship in the gig economy
Authors: Ravenelle Alexandrea J. 
Published: June 2019

PurposeUnlike the effect of management styles on employee attitudes, little is known about the effect of managerial assumptions on workers within the gig economy. The purpose of this paper is to utilize McGregor’s Theory X and Theory Y as a framework to discuss two gig economy platforms and how their differing management assumptions affect worker perceptions of themselves as entrepreneurs.Design/methodology/approachThe author utilized qualitative interviews and demographic surveys with 41 contract workers from TaskRabbit, a personal assistant platform, and Kitchensurfing, a “rent-a-chef” service, to examine the impact of differing management assumptions on independent contractor perceptions of themselves as entrepreneurs.FindingsThe Theory X management assumptions and correlated behaviors directly contradict the entrepreneurial ethos marketed by the platforms, resulting in a psychological contract violation for workers and negative responses to the platform. In comparison, Theory Y managerial assumptions and correlated behaviors can be utilized to encourage worker innovation, creativity and sense of self as an entrepreneur.Practical implicationsAs the gig economy continues to grow, algorithms are likely to take on increased importance as a management tool. Although some have suggested that such algorithms may reduce the impact of a capricious manager, the fact remains that algorithms are created by management. If the gig economy intends to encourage entrepreneurship, additional attention must be paid to how differing management assumptions, and their resulting behaviors and algorithms, affect worker attitudes and experience.Originality/valueThis study represents one of the initial academic investigations into how the Theory X and Theory Y management assumptions and correlated perspectives may be applied to independent contractors within the gig economy. Additionally, this study is among the first to examine how gig worker attitudes toward platform firms, and views of themselves as entrepreneurs, are affected by algorithm-implemented management policies.
How client attachment affects information verification in commercial valuation practice
Authors: Klamer Pim , Gruis Vincent , Bakker Cok 
Published: June 2019

Purpose
Information verification is an important factor in commercial valuation practice. Valuers use their professional autonomy to decide on the level of verification required, thereby creating an opportunity for client-related judgement bias in valuation. The purpose of this paper is to assess the manifestation of client attachment risks in information verification.

Design/methodology/approach
A case-based questionnaire was used to retrieve data from 290 commercial valuation professionals in the Netherlands, providing a 15 per cent response rate of the Dutch commercial valuation population. Descriptive and inferential statistics have been used to test research hypotheses involving relations between information verification and professional features that may indicate client attachment such as an executive job level and brokerage experience.

Findings
The results reveal that valuers acting at partner level within their organisation obtain lower scores on information verification compared to lower-ranked valuers. Also, brokerage experience correlates negatively to information verification of valuation professionals. Both findings have statistical significance.

Research limitations/implications
The results reflect valuers’ reasoning behaviour rather than actual behaviour. Replication of findings through experimental design will contribute to research validity.

Practical implications
Maintaining close client contact in a competitive environment is important for business continuity yet may foster client attachment. The associated downside risks in valuation practice call for higher awareness of (subconscious) client influence and the development of attitudinal scepticism in valuer training programmes.

Originality/value
This paper is one of the few that explore possible sources of valuer judgement bias by relating client-friendly valuer features to a key area of valuation i.e. information verification.
Benchmark on themselves: CEO-directors’ influence on the CEO compensation
Authors: Francis Bill , Hasan Iftekhar , Zhu Yun 
Published: June 2019

PurposeThe purpose of this paper is to examine whether or not the chief executive officers’ (CEO) compensation is affected by the compensation of the outside directors sitting on their board, who are also CEOs of other firms.Design/methodology/approachThe authors collect CEOs’ and CEO-directors’ compensation data from Execucomp. The authors then match the CEO-directors’ compensation with appointing firms’ CEO compensation and financial statements, from Execucomp and Compustat, respectively. The sample contains 7,561 firm-year observations from 1996 to 2010, with 1,213 distinct S&P 1500 firms and 1,563 distinct CEO-directors. The authors use ordinary least squared method with firm and year fixed effect in most of the analysis.FindingsWith both annual and excess compensation, the authors find strong evidence that CEO-directors’ compensation is related to the compensation of the CEO. Causally, when CEO-director overturns his/her excess compensation from negative to positive, the CEO is more likely to have similar upward change in the following year, while more interestingly, the opposite does not hold. These findings are persistent over time and remain robust to various additional tests.Research limitations/implicationsDue to the data availability, this paper investigates the S&P 1500 public firms.Originality/valueIt is the first work that investigates the link between board members’ external compensation and the CEO’s compensation. This sheds new light on the process of the CEO’s compensation design, in regard to both the information being utilized in the design procedure and the CEO’s influence on his/her own compensation. Second, this paper adds additional evidence to the choice of peer groups in compensation construction. Third, the authors enhance the understanding of the role of CEO-directors. The authors show that CEO-directors may be the ally of CEO, and help in justifying CEO’s compensation, especially when underpaid.
EBT3-based dosimeter in characterizing UVA–LEDs with lambertian radiation pattern
Authors: Omar Ahmad Fairuz , Chiong Wan Long , Tan Wei Yee , Wong Jia Wen 
Published: June 2019

Purpose
This paper aims to propose an area under the curve model to represent ultraviolet (UV) exposure doses on EBT3 films (in mJ/cm2). The model was developed on a cross-section of the exposed films using visible absorbance method. Ultraviolet–A light emitting diodes (UVA–LEDs) with 20° and 60° half angle with distinctive peak emission wavelengths between 365 to 405 nm are used in this experiment. No similar experimental setup or findings have been reported thus far, though the various application of EBT3 for the measurement of solar UV (A + B) have been published since EBT3 is commercially available.

Design/methodology/approach
Two sets of UVA–LEDs were used as the UV radiation source in the experiment. The first set contains of four 5 mm low power UVA–LEDs with the 20° half angle and peak emission wavelength at 365, 375, 385 and 400 nm. The second set contains of five surface mount high power UVA–LEDs with the 60° half angle and peak emission wavelength at 365, 375, 385, 305 and 400 nm. The illumination setup for the two sets of LEDs is different between each other to obtain sufficient dose distribution on the films for spectroscopy analysis. This is due to the different illumination angle and irradiance intensity by each set of LEDs.

Findings
UV–LED with a peak emission of 365, 375 and 385 nm able to produce UV doses accurately measurable using EBT3 films, UVA–LEDs with peak emission at 395 nm and above produced much lower accuracy with R2. From both set of LEDs, it can be concluded that peak emission wavelength of UVA–LED does influence the discoloration of the films. Shorter wavelength (higher energy) of UVA–LEDs discolors EBT3 films much intense compared to longer wavelength for a given UV dose exposure.

Originality/value
Despite various practical applicability and advantages of UV–LEDs, there are still no standard methods in measuring UV–LED radiation output. The proposed approach not only allows us to obtain the dose of UV–LED, where the sensitivity of measurement is wavelength (energy) depended but also allows us to visually observe the illumination pattern of invisible UV radiation through the application of EBT3 films.
Investigation of anodic dissolution behaviour of intermetallic compound in Sn-3Ag-0.5Cu solder alloy by cyclic voltammetry
Authors: Ahmad Ibrahym , Abu Seman Anasyida , Mohamad Ahmad Azmin 
Published: June 2019

PurposeThe purpose of this paper is to study the mechanism of electrochemical dissolution of SAC305 solder in mild acid solution.Design/methodology/approachCyclic voltammetry (CV) was used to obtain electrochemical dissolution peaks followed by chronoamperometery (CA) to investigate the dissolution mechanism at each peak. Structural and microstructural characterization was performed to verify the CA analysis. Potentiodynamic polarization was performed afterwards to determine the corrosion potential of every phase in SAC305.FindingsThe early cycle of CV exhibits only dissolution peaks of β-Sn until intermetallic compound (IMC) peaks emerged at a later cycle. CA performed for 24 h at selected potentials reveals that β-Sn can be removed completely from the sample without disrupting the IMC network at a suitable potential. This was later verified by XRD and SEM. Potentiodynamic polarization determined the corrosion potential of IMC as −0.36 V.Originality/valueThe mechanism of anodic dissolution of SAC305 was studied and proposed.
Social information use about novel aposematic prey is not influenced by a predator's previous experience with toxins
Authors: Hämäläinen Liisa , Mappes Johanna , Rowland Hannah M. , Thorogood Rose 
Published: June 2019

Abstract

Aposematism is an effective antipredator strategy. However, the initial evolution and maintenance of aposematism are paradoxical because conspicuous prey are vulnerable to attack by naïve predators. Consequently, the evolution of aposematic signal mimicry is also difficult to explain.

The cost of conspicuousness can be reduced if predators learn about novel aposematic prey by observing another predator's response to that same prey. On the other hand, observing positive foraging events might also inform predators about the presence of undefended mimics, accelerating predation on both mimics and their defended models.

It is currently unknown, however, how personal and social information combines to affect the fitness of aposematic prey. For example, does social information become more useful when predators have already ingested toxins and need to minimize further consumption?

We investigated how toxin load influences great tits' (Parus major) likelihood to use social information about novel aposematic prey, and how it alters predation risk for undefended mimics. Birds were first provided with mealworms injected with bitter‐tasting chloroquine (or a water‐injected control), before information about a novel unpalatable prey phenotype was provided via video playback (either prey alone, or of a great tit tasting the noxious prey).

An experimentally increased toxin load made great tits warier to attack prey, but only if they lacked social information about unpalatable prey. Socially educated birds consumed fewer aposematic prey relative to a cryptic phenotype, regardless of toxin load. In contrast, after personally experiencing aposematic prey, birds ignored social information about palatable mimics and were hesitant to sample them.

Our results suggest that social information use by predators could be a powerful force in facilitating the evolution of aposematism as it reduces predation pressure on aposematic prey, regardless of a predator's toxin load. Nevertheless, observing foraging events of others is unlikely to alter frequency‐dependent dynamics among models and mimics, although this may depend on predators having recent personal experience of the model's unpalatability.

A free Plain Language Summary can be found within the Supporting Information of this article.
Estimation of groundwater storage from seismic data using deep learning
Authors: Lähivaara Timo , Malehmir Alireza , Pasanen Antti , Kärkkäinen Leo , Huttunen Janne M.J. , Hesthaven Jan S. 
Published: June 2019

ABSTRACTConvolutional neural networks can provide a potential framework to characterize groundwater storage from seismic data. Estimation of key components, such as the amount of groundwater stored in an aquifer and delineate water table level, from active‐source seismic data are performed in this study. The data to train, validate and test the neural networks are obtained by solving wave propagation in a coupled poroviscoelastic–elastic media. A discontinuous Galerkin method is applied to model wave propagation, whereas a deep convolutional neural network is used for the parameter estimation problem. In the numerical experiment, the primary unknowns estimated are the amount of stored groundwater and water table level, while the remaining parameters, assumed to be of less of interest, are marginalized in the convolutional neural network‐based solution. Results, obtained through synthetic data, illustrate the potential of deep learning methods to extract additional aquifer information from seismic data, which otherwise would be impossible based on a set of reflection seismic sections or velocity tomograms.
Low‐frequency anisotropy in fractured and layered media
Authors: Pang Shuo , Stovas Alexey 
Published: June 2019

ABSTRACTComputing effective medium properties is very important when upscaling data measured at small scale. In the presence of stratigraphic layering, seismic velocities and anisotropy parameters are scale and frequency dependent. For a porous layer permeated by aligned fractures, wave‐induced fluid flow between pores and fractures can also cause significant dispersion in velocities and anisotropy parameters. In this study, we compare the dispersion of anisotropy parameters due to fracturing and layering at low frequencies. We consider a two‐layer model consisting of an elastic shale layer and an anelastic sand layer. Using Chapman's theory, we introduce anisotropy parameters dispersion due to fractures (meso‐scale) in the sand layer. This intrinsic dispersion is added to anisotropy parameters dispersion induced by layering (macro‐scale) at low frequencies. We derive the series coefficients that control the behaviour of anisotropy parameters at low frequencies. We investigate the influences of fracture length and fracture density on fracturing effect, layering effect and combined effect versus frequency and volume fraction of sand layer. Numerical modelling results indicate that the frequency dependence due to layering is not always the dominant effect of the effective properties of the medium. The intrinsic dispersion is not negligible compared with the layering effect while evaluating the frequency‐dependent properties of the layered medium.