bluuebunny/crossref_metadata_2025_split huggingface dataset:
Theoretical and experimental modeling of impact wear
Authors: Akhondizadeh Mehdi , Fooladi Mahani Majid , Rezaeizadeh Masoud , S. Mansouri Hoseyn 
Published: February 2018

PurposeOblique impacts which occur in many situations in mineral industries leads to material removal and fail of mechanical parts. Studies will be helpful in optimal design to have minimum machine malfunctions.Design/methodology/approachIn the present work, the Hertz-Di Maio Di Renzo nonlinear model of contact is used to simulate the impact phenomenon as a micro-sliding process. The modified Archard equation is used to evaluate wear over the impact. The wear coefficient is evaluated by a pin-disk machine. An impact-wear tester is used to validate the model results.FindingsThe measurements indicate an increase in surface hardness because of the several impacts. It is considered in the wear predictive model.Originality/valueThe model predictions compared with the experimental data, obtained from the impact-wear tester, show that the model well predicts the impact wear and can be used as a predictive tool to study the practical design problems and to explain some phenomena associated with the percussive impact.
Investigation into the lubricating gap between the ring gear and the case in internal gear pumps
Authors: Du Ruilong , Chen Yinglong , Zhou Hua 
Published: February 2018

Purpose
The purpose of this paper is to propose a simulation model for studying the lubricating gap between the ring gear and the case in internal gear pumps.

Design/methodology/approach
The pressure distribution of the wedge-shaped oil film between the ring gear and the case is obtained based on the theory of film lubrication using the Reynolds equation implemented with MATLAB. After that, the balance of the ring gear is achieved by the radial micro motion of the ring gear. The power loss due to the leakage and the shear stress is then calculated for optimized design of the radial clearance.

Findings
The hydrodynamic effect and the squeezing effect of the wedge-shaped oil film play a role in the hydrodynamic balance of the ring gear, and they become more intense when the operating speed gets lower and the pressure gets higher. The optimal radial clearance should stay between 20 and 25 µm for the minimum power loss.

Originality/value
The present research provides the first simulation model that treats the oil film between the ring gear and the case as wedge-shaped oil film and explains why the ring gear stays balanced. Furthermore, the simulation model can be regarded as a tool for optimized design of the radial clearance.
Expectations gap, anticipated regret, and behavior intention in the context of rapid technology evolvement
Authors: Ha Youngwook 
Published: February 2018

Purpose
The purpose of this paper is to examine how the gap between the expected benefit of the current system and that of the future upgraded system affects consumer behavior when adopting a new technology.

Design/methodology/approach
The study extends the regret theory to establish a structural model of expectations gap, anticipated regret, and behavior intention. Next, it conducts an online survey on the potential users of intelligent closed circuit television for home use.

Findings
The expected benefit of the current system is not only a direct precedence factor for consumer behavior, but also forms the anticipated regret through comparison with the expected benefit of the upgraded system in the future, thereby proving that this ultimately affects consumer behavior.

Originality/value
Regret is an interesting emotion that could have significant impact on consumers’ adoption/purchasing behaviors. While there are some studies in the IS literature on regret, it is still understudied. This study analyzes the characteristics of IT products with rapid technological change in terms of consumers’ regret.
Subverting organizational IS policy with feral systems: a case in China
Authors: Davison Robert M. , Ou Carol X.J. 
Published: February 2018

PurposeThe purpose of this paper is to investigate how selected employees in China deliberately subvert organizational information systems (IS) policy by developing feral working practices in order to gain access to the applications that they believe essential to work.Design/methodology/approachInterpretive case study.FindingsEmployees cannot accept the limited IT policy/environment imposed by corporate management and develop their own workarounds that subvert the organizational IT policy so as to ensure that they can get work done.Research limitations/implicationsThe authors draw on elements of punctuated equilibrium theory to conceptualize the findings into four theoretical propositions. The authors encourage researchers to probe these organizational practices and solutions in depth.Practical implicationsOrganizations cannot expect their digital native employees to leave their social media culture at home when they come to work. Social media penetrates all aspects of their lives and in all locations. Therefore, organizations must find a way to permit its use at work.Originality/valueSubversion is a topic rarely studied in IS research, or in business/management more generally. The focus on the subversive behavior of organizational employees is original and important. The authors suggest that subversive behavior may be more common than the limited literature suggests.
Understanding adoption of intelligent personal assistants
Authors: Han Sangyeal , Yang Heetae 
Published: February 2018

Purpose
The purpose of this paper is to develop a comprehensive research model that can explain customers’ continuance intentions to adopt and use intelligent personal assistants (IPAs).

Design/methodology/approach
This study proposes and validates a new theoretical model that extends the parasocial relationship (PSR) theory. Partial least squares analysis is employed to test the research model and corresponding hypotheses on data collected from 304 survey samples.

Findings
Interpersonal attraction (task attraction, social attraction, and physical attraction) and security/privacy risk are important factors affecting the adoption of IPAs.

Research limitations/implications
First, this is the first empirical study to examine user acceptance of IPAs. Second, to the authors’ knowledge, no research has been conducted to test the role of PSR in the context of IPAs. Third, this study verified the robustness of the proposed model by introducing new antecedents reflecting risk-related attributes, which has not been investigated in prior PSR research. But this study has limitations that future research may address. First, key findings of this research are based only on data from users in the USA. Second, individual differences among the survey respondents were not examined.

Practical implications
To increase the adoption of IPAs, manufacturers should focus on developing “human-like” and “professional” assistants, in consideration of the important role of PSR and task attraction. R&D should continuously strive to realize artificial intelligence technology advances so that IPAs can better recognize the user’s voice and speak naturally like a person. Collaboration with third-party companies or individual developers is essential in this field, as manufacturers are unable to independently develop applications that support the specific tasks of various industries. It is also necessary to enhance IPA device design and its user interface to enhance physical attraction.

Originality/value
This study is the first empirical attempt to examine user acceptance of IPAs, as most of the prior literature has concerned analysis of usage patterns or technical features.
Strategic response to Industry 4.0: an empirical investigation on the Chinese automotive industry
Authors: Lin Danping , Lee C.K.M. , Lau Henry , Yang Yang 
Published: February 2018

Purpose
The purpose of this paper is to examine the strategic response to Industry 4.0 for Chinese automotive industry and to identify the critical factors for its successful implementation.

Design/methodology/approach
A technological, organizational, and environmental framework is used to build the structural models, and statistical tools are used to validate the model. The data analysis helps to determine which factors have impact on the strategic response and whether their relationships are positive or negative. Interpretive structural modeling method is applied to further analyze these derived factors for depicting the relationship.

Findings
The result shows that company size and nature do not increase the use of advanced production technologies, while other factors have positive impacts on improving the technology adoption among the companies surveyed.

Practical implications
A strategic response to Industry 4.0 not only helps in improving organizational competitiveness, but it also has social and economic implications. For this purpose, empirical data are collected to measure the understanding of Industry 4.0 in the Chinese automotive industry.

Originality/value
Despite the fact that the Chinese Government has proposed the “Made in China 2025” approach as a way to promote smart manufacturing, little empirical evidence exists in the literature validating company’s perspective toward Industry 4.0. This paper is to fill the research gap.
Earnings quality across different reporting regimes
Authors: Liu Siming , Skerratt Len 
Published: February 2018

Purpose
Since the UK Companies Act 1981, different reporting standards have developed for different classes of company to reduce the reporting burden on non-listed companies. There are now different regimes for listed, large private, medium-sized, small and micro companies. This strategy raises the issue of whether earnings quality across the different classes of company is comparable. The paper aims to discuss this issue.

Design/methodology/approach
The paper uses the smoothness of earnings to measure reporting quality across the different types of companies from 2006 to 2013, based on 514,000 observations. Smoothness is an indicator of poor quality.

Findings
The authors find that listed companies have the highest earnings quality, closely followed by small and micro companies. In contrast, large private and medium-sized companies have much lower earnings quality. Overall, the authors find companies which switch between reporting regimes have lower earnings quality. The authors also find that earnings quality is not affected by the small company exemption from audit.

Research limitations/implications
Companies filing abbreviated accounts are excluded since they do not file an income statement. The recent revisions to UK GAAP (FRS 102 and FRS 105) are not examined due to insufficient data.

Practical implications
The Financial Reporting Council’s (FRC) strategy of reducing the financial reporting and auditing obligations for small companies seems not to have significantly affected earnings quality. However, the FRC may need to review the reporting requirements of large private and medium-sized companies and also the option of companies to switch between reporting regimes; in these settings earnings quality appears to be weaker.

Originality/value
The paper studies the effect of earnings quality across the different reporting regimes in the UK. Novel and important features of the study are that the sample covers a wide variety of small and micro companies which have not been analyzed previously; the results are disaggregated by year, for assurance that the results are not driven by a single rogue year; and the authors also address the small company exemption from audit, and the flexibility of non-listed companies to switch between regimes.
The impact of impinging TiO2 nanoparticles in Prandtl nanofluid along with endoscopic and variable magnetic field effects on peristaltic blood flow
Authors: Abdelsalam Sara I. , Bhatti Muhammad Mubashir 
Published: February 2018

Purpose
The purpose of this paper is to study the variable magnetic field and endoscope effects on peristaltic blood flow of nanofluid containing TiO2 nanoparticles (NPs) through a porous annulus. The Prandtl fluid model is taken into account for the present flow. The mathematical modelling comprises the temperature, continuity, NP concentration, and equations of motion which are further simplified by taking a long peristaltic wave and creeping flow regime.

Design/methodology/approach
After using the long wavelength approximation, the obtained highly non-linear partial differential equations are solved using the homotopy perturbation scheme. The inclusion of the pertinent parameters is discussed mathematically and graphically for the pressure rise, friction forces, temperature profile, and concentration profile. The trapping phenomenon is also investigated with the help of contours.

Findings
Results show that the maximum velocity distribution exists near the centre of the annulus, whereas the average time flow boosts the velocity profile. It has also been shown that flow can pass readily without enormous pressure gradient imposed on the endoscope tube unlike the case of the slim section of the problem.

Practical implications
The nanofluids containing titanium NPs are increasingly utilised since such type of NPs is used by several manufacturers in sunscreen blockers and different types of endoscopy. In endoscopy, the variable magnetic field is used at the tip in order to detect or treat diseases. The NPs are used since they acquire specific thermal properties as compared with base fluids. The present study provides qualitative results showing the effect of inner tube of annulus on the fluid flow, the effect of variable magnetic field, and the change in the temperature profile on the flow field.

Originality/value
A new model is introduced that shows the utmost pressure that works against the positive peristaltic pump. It studies the blood flow that results in extremely non-linear partial differential equations that are solved by the homotopy perturbation method. The titanium NPs are being used in blocking the rays that penetrate the epidermis causing skin burns and short ultraviolet ageing rays that cause visible wrinkles, and thus are used in the manufacturing of sunscreens that are partially absorbed through the skin.
What is the ‘good’ forensic accountant? A virtue ethics perspective
Authors: Howieson Bryan 
Published: February 2018

Purpose
The aim of this paper is to explore how virtue ethics might inform our understanding about what constitutes “good” practice in forensic accounting. In particular, the paper explores the concept of phronesis (or practical wisdom) as a basis for guiding the application of professional judgement in forensic accounting practice.

Design/methodology/approach
The paper draws on a review of relevant literature.

Findings
Prior literature has identified a number of technical and personal characteristics and attributes that are desirable in forensic accounting practitioners. Although being ethical is identified as an important characteristic, the question of what constitutes a “good” forensic accountant has not hitherto been investigated. Because of the profession’s multi-disciplinary and highly technical nature, forensic accountants are significantly at risk of conflating ethics with compliance with the law. The paper suggests that an understanding of virtue ethics and especially the virtue of “phronesis” or practical wisdom will help forensic accountants maintain public confidence and quality in their services and provide practical guidance on the exercise of professional judgement.

Practical implications
The paper suggests that the primacy currently given in forensic accounting literature and practice to a commercial logic, technical competencies and legal compliance risks damaging the professional standing of forensic accountants and, over time, reduces the ability of forensic accountants to exercise professional judgement in complex unstructured situations. Virtue ethics can act as a useful counter point to these threats.

Social implications
A recognition of the need for the forensic accounting profession to collectively develop phronesis would re-establish the primacy of the profession’s public interest logic and maintain public trust and quality in forensic accounting services.

Originality/value
There appears to be no prior literature in forensic accounting which explores the application of virtue ethics in this field. In addition, although virtue ethics has been the subject of some prior papers in accounting per se, the importance of phronesis as a basis for understanding the nature and application of professional judgement has not been addressed.
Related party transactions and finance company failure: New Zealand evidence
Authors: Bhuiyan Md. Borhan Uddin , Roudaki Jamal 
Published: February 2018

PurposeThis paper aims to examine the existence of related party transactions (RPTs) in failed financial companies in New Zealand when firms have interlocking directors on the board. We also examine the role of auditors in the review of RPTs. We anticipate that inter-company director relationships promote RPTs, while reputable large auditors (i.e. Big4) restrict the practice.Design/methodology/approachThis study uses multivariate analysis to examine the determinants of RPTs. We use an unique, hand-collected database of New Zealand finance companies all of which collapsed during the years 2006-2011.FindingsUsing a sample of 65 firms (including 38 failed finance firms) and 219 firm-year observations, we found that almost half of the failed finance firms were engaged in RPTs. For the failed firms, those that were engaged in RPTs were mostly represented by interlocking directors and were audited by non-Big4 auditors, implying lower monitoring quality may facilitate RPTs. Using a sub-sample, we also found evidence that firms engaged in RPTs were later convicted of questionable accounting and disclosure practices.Practical implicationsThis research is beneficial to regulators and audit professionals in understanding the potential for adverse outcomes associated with interlocking directors and undisclosed RPTs. While interlocking directors could enrich the external connections of a firm which might facilitate capital resourcing, this study suggests regulators might encourage firms to disclose RPTs when the firm has higher interlocked directors.Originality/valueThis study is the first to examine the association between RPTs and interlocking directors using a sample of failed finance companies. RPTs and lack of disclosure were widely attributed with being the determinants of corporate failure in the finance sector. However, failed finance firms remain widely under-researched because of a lack of available data. This study circumvent this limitation by using print media and business news portals to collate information on RPTs and interlocking directors. While prior research indicates that weak corporate governance leads to poor accounting practice, using the interlocking board as a proxy for weak corporate governance, this study is the first to substantiate the adverse effect of interlocking boards and undisclosed RPTs with corporate failure.
Exploring evidence to develop a nomenclature for forensic accounting
Authors: Botes Vida , Saadeh Ahmed 
Published: February 2018

Purpose
Large-scale financial scandals in business have increased public awareness of fraud and the need for forensic accounting (FA) services. Despite a steadily growing body of knowledge of FA, Huber (2012) argued that the term FA is ill defined. This paper aims to support the development of a nomenclature for FA by gathering evidence on the prevalence of the term in the Southern Hemisphere. Hence the authors ask how, when, where and in which context the term FA appears. In analysing the evidence gathered, the authors also aim to identify changes to the use of the term. Finally, they intend to make suggestions for future development and research relating to the term to advance knowledge. The authors also aim to suggest a definition for the term FA.

Design/methodology/approach
To obtain evidence to support the development of an accepted definition for FA, a rigorous search of the literature is performed, using a structured review framework.

Findings
The findings of this paper demonstrate the prevalence of the term FA in publications in Australia, New Zealand and South Africa, but that limited publications from SA create opportunities for researchers from emerging economies to publish in the FA field. This meta-analysis shows among others a strong focus on the role of FA in fraud prevention and increased reliance on websites (in contrast to reliance on academic literature) for information on FA. This research identifies changes to the use of the term and concludes that the narrow definition of FA prevails. Delivering on the third objective of this paper, the authors provide insights into future developments in FA and find that a need exists to explore FA in a much wider context.

Research limitations/implications
The research is limited to Australia, New Zealand and South Africa. Limitations exist in that the authors focused particularly on high-quality journals and excluded other journals from our search. As they were specifically searching for the use of the term “forensic accounting”, they excluded any other term, e.g. fraud auditing, from the research. Future research may well expand the search terminology.

Practical implications
Without an established definition of the commonly used term forensic accounting, the general public will be confused about the services that can be expected from forensic accountants. To date, FA definitions have been formulated mostly intuitively; however, if FA is to grow as a field, an accepted definition needs to be formulated.

Social implications
FA offers a new area of growth in the accounting field. Clarification of exactly what is meant by the term has implications for future careers in the field of accounting.

Originality/value
To date, no study of this nature has been undertaken anywhere in the world.
Supporting the direct involvement of students with disabilities in functional assessment through use of Talking Mats®
Authors: Bradshaw Jill , Gore Nick , Darvell Cathy 
Published: February 2018

Purpose
Bowring et al. describe ways of using the Behavior Problems Inventory – Short Form, illustrating how to use clinical norms to evaluate change. This commentary focuses on the importance of considering information gained directly from people with intellectual and developmental disabilities (IDD) during assessment. The paper aims to discuss these issues.

Design/methodology/approach
A pilot project involved interviews with four children with IDD. A Talking Mats® (TM) framework was used to gather children’s views regarding challenging behaviours (CBs) and variables relevant to a functional behavioural assessment, such as things they found to be reinforcing, things that set the occasion for CB and things that helped prevent this.

Findings
The children were able to provide information and insight into several areas that are influential in the maintenance of behaviour that challenges. Some of this information may not have been obtainable from other sources or informants using traditional assessment methods alone.

Originality/value
Gathering the views of people with IDD is important. The Convention on the Rights of Persons with Disabilities (United Nations, 2009) states that people have the right to be heard. Many people with IDD have difficulties communicating. A TM framework is one method by which people may be able to express their views. Taking the views of the individual into account during the process of gathering information about behaviours that challenge should lead to greater understanding of the functions of any behaviours and therefore to more targeted, acceptable and effective forms of support.