bluuebunny/crossref_metadata_2025_split huggingface dataset:
The adoption and benefits of life cycle costing
Authors: Knauer Thorsten , Möslang Katja 
Published: April 2018

Purpose
Although life cycle costing (LCC) is well established in theory and practice, little is known about the conditions of its adoption and its impact on the achievement of cost-management goals. Therefore, this paper aims to analyze the adoption and benefits of LCC.

Design/methodology/approach
The analyses are based on questionnaires collected from a survey of German firms.

Findings
The results demonstrate that the extent of LCC adoption is positively associated with the extent of guarantee and warranty costs, voluntary upfront and follow-up costs for ecological sustainability and the extent of target costing adoption. In contrast, the extent of LCC adoption is negatively associated with the amount of precursors and/or intermediates that are purchased. The results also demonstrate that firms perceive LCC to be beneficial for various aspects of cost management. Firms report that the greatest benefit of LCC is related to the identification of cost drivers.

Research limitations/implications
This investigation provides a starting point for future studies of the conditions of LCC adoption and the benefits of LCC. This study is subject to limitations, particularly with respect to the operationalization of our independent variables, the number of contextual variables and the general limitations of survey research.

Practical implications
The results inform practitioners of the situations in which it is most appropriate to adopt LCC. In addition, this study identifies various cost-management goals that are supported by the use of LCC.

Originality/value
This study provides the first comprehensive analysis of the conditions of LCC adoption and advances the literature regarding the impact of LCC on the achievement of cost-management goals. Furthermore, this study provides a starting point for future research into the implementation of LCC and the effects of LCC on management accounting practices.
Reflections on the applicability of business analytics for management accounting – and future perspectives for the accountant
Authors: Nielsen Steen 
Published: April 2018

Purpose
This paper aims to identify, discuss and provide suggestions for how the phenomenon of business analytics and its elements may influence management accounting and the accountant.

Design/methodology/approach
This paper not only identifies a number of studies from academic journals but also reports from professional consultancies and professional accounting bodies concerning future opportunities and implications for management accounting in combination with business analytics.

Findings
First, it was found that both academic articles and professional accounting bodies suggest changes for management accounting. Second, it shows that topics such holistic views, fact-based decisions, predictions, visualization and specific hard core skills are the most important for the accountant. Finally, the paper demonstrates that there are different ambition levels for the management accountant, depending on if s(he) wants to be on a descriptive, on a predictive or on a prescriptive level.

Originality/value
Even though the paper is general in nature, the paper discusses a phenomenon that for some reason has been ignored by practitioners and researchers. The true value of the paper therefore lies in making practitioners and researchers more aware of the possibilities of business analytics for management accounting, and through that, making the management accountant a real value driver for the company.
Sponsoring the football national team
Authors: Brochado Ana , Dionísio Pedro , Leal Maria Carmo 
Published: April 2018

PurposeA key concern in sports sponsorship decisions is knowing under what conditions sponsorship can effectively act as a brand building tool. The purpose of this study is to list attributes to use when examining congruency in the sponsorship of national football teams. The second aim was to test whether being a client of the sponsor brand and being involved with the sponsee moderates the relationship between image congruence and sponsorship response.Design/methodology/approachData were collected on four sponsors of the Portuguese national team, just before the 20th Fédération Internationale de Football Association World Cup. Analyses were conducted on a representative national sample of fans. The research design encompassed a two-step approach. First, qualitative analysis identified the main attributes that fans associate with the national team. In the second quantitative phase, moderated regression analysis was used to test the proposed model.FindingsThis study confirmed sponsor–sponsee congruence in seven attributes (i.e. national symbol, strength, strong emotions, happiness, optimism, connection and positive feelings) enhances positive brand image and fans’ involvement with the national team moderates this relationship. Positive sponsorship outcomes tend to be higher for sponsors when fans are currently clients of the sponsor brand.Originality/valueThis study adds to previous research by using mixed methods to study sponsor–sponsee congruence regarding national teams and by testing whether fans being clients of sponsors and being involved with sponsees moderate sponsor–sponsee congruence.
The effects of humor usage by salespersons: the roles of humor type and business sector
Authors: Bompar Laurent , Lunardo Renaud , Saintives Camille 
Published: April 2018

PurposeWhile humor is known to help relational outcomes, its usefulness for sellers to build strong relationships with their business partners and achieve performance remain unknown. Specifically, humor styles (constructive versus offensive) and business sectors (service-based versus other) may play an important role. To fill this gap in extant marketing literature, this study aims to test the effects of humor styles among salespersons of different business sectors on relationship quality and business performance.Design/methodology/approachThis research paper derives hypotheses from prior studies referring to humor effects in psychology and management, business-to-business and relationship marketing literature. The hypotheses are tested using a sample of 175 salespersons operating across different business sectors.FindingsWhile constructive humor is shown to have positive effects on relationship quality and business performance regardless of business sectors, a different pattern is found for offensive humor. Specifically, the results show that business sector moderates the effects of this type of humor, which has negative effects on relationship quality and business performance, but only when used by salespersons in non-service-based business sectors.Research limitations/implicationsThe limitations of the research concern the cultural context. The lack of responses from salespersons from different countries may be considered as a direction for future studies exploring connections between humor usage and culture in business-to-business marketing.Practical implicationsThis study brings strategic insights into how to use humor in a business-to-business context.Originality/valueTo the best of the author’s knowledge, no previous study has thus far examined the proposed set of inter-related research constructs.
Adoption strategies of social media in B2B firms: a multiple case study approach
Authors: Lashgari Maryam , Sutton-Brady Catherine , Solberg Søilen Klaus , Ulfvengren Pernilla 
Published: April 2018

PurposeThe purpose of this study is to clarify business-to-business (B2B) firms’ strategies of social media marketing communication. The study aims to explore the factors contributing to the formation and adoption of integration strategies and identify who the B2B firms target.Design/methodology/approachA multiple case study approach is used to compare four multinational corporations and their practices. Face-to-face interviews with key managers, and extensive readings and observations of the firms’ websites and social media platforms have been conducted.FindingsThe study results in a model, illustrating different processes of selection, adoption and integration involved in the development of social media communication strategy for B2B firms. Major factors involved in determining the platform type, and strategies used within different phases and processes are identified.Research limitations/implicationsAs the chosen methodology may limit generalizability, further research is encouraged to test the model within a B2B context especially within small and medium enterprises as only large multinational corporations were investigated in this study.Practical implicationsThe paper provides insight into how B2B marketers can align social media with their firms’ goals through the strategic selection of platforms to reach the targeted audience and communicate their message.Originality/valueThe study uncovers the benefits gained by B2B firms’ through interaction with individuals on social media. This is a significant contribution as the value of such interaction was previously undefined and acted as a barrier for adopting social media in some B2B firms.
Modeling and forecasting abnormal stock returns using the nonlinear Gray Bernoulli model
Authors: Doryab Bahar , Salehi Mahdi 
Published: April 2018

Purpose
This study aims to use gray models to predict abnormal stock returns.

Design/methodology/approach
Data are collected from listed companies in the Tehran Stock Exchange during 2005-2015. The analyses portray three models, namely, the gray model, the nonlinear gray Bernoulli model and the Nash nonlinear gray Bernoulli model.

Findings
Results show that the Nash nonlinear gray Bernoulli model can predict abnormal stock returns that are defined by conditions other than gray models which predict increases, and then after checking regression models, the Bernoulli regression model is defined, which gives higher accuracy and fewer errors than the other two models.

Originality/value
The stock market is one of the most important markets, which is influenced by several factors. Thus, accurate and reliable techniques are necessary to help investors and consumers find detailed and exact ways to predict the stock market.
Help yourself to our staff kitchen: a peer worker’s reflections on microaggressions
Authors: Sinclair Aimee 
Published: April 2018

PurposeThe purpose of this paper is to provide insight into the sanist microaggressions that peer workers face working in mental health and proposes ways in which peer workers and institutions may begin to challenge sanist practices within the sector.Design/methodology/approachThe paper is written as a personal narrative. It explores a “moment” in the life of the author as a peer support worker.FindingsPeer workers are often faced with sanist microaggressions on the job which can significantly affect peer workers’ capacity over time. Sharing our stories, identifying points of resistance and working collectively to challenge microaggressions are important to peer worker survival within the mental health system. Organisations that train or employ peer workers should be aware of sanist microaggressions and learn how to strategically respond to them.Originality/valueThe paper documents the experiences of the author. There is limited academic literature documenting peer worker experience of microaggressions.
Deflection behavior and load-bearing period of structural glued laminated timber beams in fire including cooling phase
Authors: Kinjo Hitoshi , Katakura Yusuke , Hirashima Takeo , Yusa Shuitsu , Saito Kiyoshi 
Published: April 2018

Purpose
This paper aims to discuss the fire performance of glulam timber beams based on their deflection behavior and load-bearing period, which were obtained from load-bearing fire tests under constant load conditions.

Design/methodology/approach
In this report, the fire performance, primarily deflection behavior and load-bearing period of glued laminated (glulam) timber beams will be discussed from the standpoint of load-bearing fire tests conducted during the cooling phase under constant load conditions. Then, based on the charring depth and the per section temperature transformation obtained from loading test results, the load-bearing capacity of the glulam timber beams will be discussed using the effective section method and the strength reduction factor, which will be calculated in accordance with the European standards for the design of timber structures (Eurocode 5).

Findings
In the cooling phase, the charring rate is decreases. However, as the temperature in the cross section rises, the deflection is increases. The failure mode was bending failure because of tensile failure of the lamina at the bottom of the beam. Moreover, a gap caused by shear failure in a growth ring in the beam cross-section in the vicinity of the centroid axis was observed. Shear failure was observed up until 1 to 3 h before end of heating. The calculated shear strength far exceeded the test results. Shear strength for elevated temperature of glued laminated timber is likely to decrease than the shear strength in Eurocode 5.

Originality/value
Unlike other elements, a characteristic problem of timber elements is that their load-bearing capacity decreases as they are consumed in a fire, and their bearing capacities may continue to degrade even after the fuel in the room has been exhausted. Therefore, the structural fire performance of timber elements should be clarified during not only the heating phase but also the subsequent cooling phase. However, there are few reports on the load-bearing capacity of timber elements that take the cooling phase after a fire into consideration.
A systematic review of the efficacy of alcohol warning labels
Authors: Hassan Louise M. , Shiu Edward 
Published: April 2018

Purpose
The placement of warning labels on alcoholic beverages is a policy area with renewed interest, yet a strong evidence base regarding the efficacy of text-based or pictorial warning labels has still to emerge. Increased interest by policymakers has spurred research into potential alcohol warning label designs and messages. The purpose of this article is to draw together recearch in the alcohol warnings literature.

Design/methodology/approach
The current study seeks to review research that has sought to examine the effectiveness of alcohol warning labels. Searches for English-language articles (since 2000) using the terms “alcohol” and “warning label*” were conducted in 2015 across four databases (Web of Science, PubMed, PsycInfo and Cochrane). Articles were included if they empirically assessed the effectiveness and/or design of alcohol warning labels. Only studies that addressed the targeted individual consumer (consistent with downstream social marketing) were included. A narrative analysis approach was used for the 15 articles identified.

Findings
Findings are reported on five themes covering the design of the warning, starting with the use of imagery or recommendations, followed by a focus on the warning messages and whether they are specific, use signal words and are based on qualitative or quantitative information.

Research limitations/implications
Overall, there was little consistency in approach and measures, with very limited research having explored the potential of pictorial warning labels. Numerous research gaps are identified; thus, much more research is needed in this area. The evidence base is weak and caution is needed by policymakers regarding the introduction and implementation of alcohol warning labels. Limitations are discussed.

Originality/value
The review provides a timely up-to-date evaluation of the alcohol warning labels literature that has seen a recent resurgence but has not been critically reviewed.
Dual-goal management in social enterprises: evidence from China
Authors: Yin Juelin , Chen Huan 
Published: April 2018

Purpose
Taking China as a research context, the purpose of this paper is to delineate how social and business tensions manifest in Chinese nascent social enterprises and to disentangle the strategies that they adopt to manage the business-social dual goals to achieve organizational viability.

Design/methodology/approach
A qualitative multiple-case study is used to collect and analyze data. Empirical data are drawn from in-depth semi-structured interviews with Chinese social entrepreneurs, ethnographic observation of social enterprises as well as secondary sources.

Findings
Depending on personal motivations and resource availability, social entrepreneurs’ perceptions toward pursuit of dual goals range from integration to differentiation in the short term, despite consensus on the concurrent development in the long term. The leverage of resources, image management, continuous innovation and need-based services are viable approaches that Chinese social enterprises adopt to manage the dual goals in order to create both social and economic value.

Research limitations/implications
This paper reveals understanding of the concrete tensions experienced among Chinese nascent social enterprises in pursuing business and social goals and how they manage to integrate the synergistic aspects of social and business goals to achieve survival and growth. Based primarily on qualitative case study method, the research findings are context specific and may not be ideal for generalization.

Practical implications
The authors reveal strategies by which synergistic benefits between dual goals may be achieved. Innovation (e.g. in resource utilization, in service format and content) and differentiation (e.g. in organization positioning) would be beneficial in enhancing the competitiveness of social enterprises. To enhance organizations’ credibility, quality of products and service should be monitored and organizational transparency needs to be enhanced.

Social implications
It is suggested that the government specifies legal forms and legitimates interests of social enterprises, formulates preferential policies to stimulate the development of social enterprises, and develops a set of qualification authentication system to regulate this emerging sector.

Originality/value
The study examines the manifestation of business and social tensions and presents dual-goal management strategies from a non-western perspective. As an original contribution to the field of social entrepreneurship, the study responds to calls for in-depth analysis of conflicting objectives and tension management in social enterprises.
Intellectual capital and Organization performance in the manufacturing sector of Mexico
Authors: Ibarra Cisneros Manuel Alejandro , Hernandez-Perlines Felipe 
Published: April 2018

Purpose
The purpose of this paper is to empirically test the relationship between the various components of intellectual capital (IC) (human, organizational, technological and relational) and organization performance (OP) in small and medium enterprises (SMEs) in the manufacturing sector in the region of Baja California, Mexico.

Design/methodology/approach
A sample of 127 surveys was applied to CEOs, CFOs or managers of SMEs. In order to test the research hypotheses, a multiple regression was run prior to the development of exploratory and confirmatory factor analyses.

Findings
The results showed that the four capitals have a positive influence on OP; the evidence is consistent with several studies in Mexico and abroad. Furthermore, knowledge management was introduced as a moderating variable and the result was that it negatively moderates the relationship between IC and OP.

Research limitations/implications
The main limitation of this research is that it only focused on one region and a single sector in Mexico. However, future research at the national level might verify the hypotheses tested.

Originality/value
This research contributes to enrich the theoretical framework for the Mexican context regarding IC; additionally, it allows contrasting the evidence with other studies at national and international levels.
Optimal design of deep-groove ball bearings based on multitude of objectives using evolutionary algorithms
Authors: Tiwari Rajiv , Chandran Rahul 
Published: April 2018

Purpose
In optimum designs of deep-groove ball bearings (DDGBs), an extended service life is one of the vital criteria. The life of a bearing depends on several factors. The purpose of this paper is to sequentially optimize three prime objectives for DDGB, i.e. the dynamic capacity (Cd), the maximum bearing temperature (Tmax) and the elasto-hydrodynamic minimum film thickness (Hmin).

Design/methodology/approach
For solving constrained non-linear optimization formulations with multitude of objectives, an optimal design methodology has been put forth with the help of artificial bee colony algorithms. A study on the constraint violation has been carried out. By the Monte Carlo simulation method, a sensitivity investigation of diverse design variables has been done to examine variations in three objective functions and violation of constraints.

Findings
Excellent improvement in the dynamic capacity (Cd), the maximum bearing temperature (Tmax) and the elasto-hydrodynamic minimum film thickness (Hmin) have been found in optimized bearing designs.

Originality/value
Ball bearing design has been done based on multi-discipline objectives that are based on strength, tribology and thermal consideration. This type of design is essential in practical scenario where these physical phenomena will be present simultaneously.
A study of transitions between technology push and demand pull strategies for accomplishing sustainable development in manufacturing industries
Authors: Singla Anuj , Sethi APS , Ahuja Inderpreet Singh 
Published: April 2018

Purpose
The purpose of this paper is to analyze transitions between technology push (TP) and demand pull (DP) strategies for accomplishing sustainable development in manufacturing industries.

Design/methodology/approach
The key aspects based on their relevance to TP-DP strategies have been extracted from literature review. The aspects were utilized to design a well-framed TP-DP questionnaire. An extensive survey in medium- and large-scale manufacturing industries operating in India has been executed through questionnaire. The responses to various factors were collected and the data obtained have been analyzed using analytical and graphical comparisions.

Findings
The recognition of the outcomes of transitions was perceived to be substantial. The research concludes that DP strategies dominates TP strategies in the present context. These strategies have emerged as a foundation for several development initiatives and actively support manufacturing industries in accomplishing sustainable development.

Originality/value
The analysis shows that TP-DP strategies in Indian manufacturing industries encounter significant transitions at different stages of their development.