bluuebunny/crossref_metadata_2025_split huggingface dataset:
Is CSR reporting always favorable?
Authors: Al-Dah Bilal , Dah Mustafa , Jizi Mohammad 
Published: February 2018

PurposeIn addition to their profit maximization objective, firms are often challenged to meet environmental and social demands. The purpose of this paper is to test whether a firm’s macroeconomic environment moderates the efficiency of its social and environmental disclosures.Design/methodology/approachThe study uses the Bloomberg database to collect data on the FTSE 350 listed firms for the years 2007-2012. The sample is split into crisis and post-crisis periods, to study the investor reaction to social disclosures under different economic conditions.FindingsThe results suggest that the effect of corporate social responsibility (CSR) disclosure on future firm performance depends on the surrounding macroeconomic environment. During tight economic situations, market participants become more self-centered and penalize firms diverting scarce resources toward non-profitable societal engagements. Moreover, the findings indicate that firms with a high participation of outside directors and low accounting profit experience negative future performance when engaging in social disclosures during times of crisis.Practical implicationsCorporate governance is a system of interconnected practices that is affected by various firm and environmental characteristics. The results are in line with the premise that, depending on macroeconomic changes and specific firm attributes, CSR reporting may have dissimilar implications across different situations and conditions. Social disclosures and engagements are not always favorable, and should only be utilized in non-recessionary periods by firms possessing certain characteristics in terms of board composition and accounting profitability.Originality/valueThis study identifies key moderating variables which present additional obstacles for firms engaging in CSR during adverse economic conditions. Outsiders’ inferior firm-specific expertise, along with the firm’s poor accounting performance, present additional financial constraints for firms engaging in CSR activities during economic downturns.
Environmental impact assessment framework for product packaging
Authors: Singh Sumer , Kumar Jyoti , Rao P.V.M. 
Published: February 2018

Purpose
The purpose of this paper is to investigate and propose a framework for environmental impact assessment of packaging material being used to package a product.

Design/methodology/approach
The research considers parameters identified in the literature by the use of “Delphi Technique”. Based on available data, methods of measurement of the parameters are carried out. Furthermore, a metrics is proposed for measurement of environmental impact. Based on the metrics, the research proposes a framework for environmental impact assessment by use of Dominic’s method. The research validates the proposed framework through Pahl and Beitz method.

Findings
The proposed framework establishes a metrics for measurement of 16 parameters for environmental impact assessment. The framework can be used to compare a set of alternate packaging material for the same product for its environmental impact. The framework also provides a quantitative measure of the environmental impact assessment of a product packaging.

Research limitations/implications
The research can be used to evaluate a packaging as compared to its alternate. It can also be used to propose suggestions for improving the environmental impact of packaging in comparison to its alternate.

Practical implications
The data considered for establishing of metrics for measurement of parameters for environmental impact may not be available in all practical situations in the similar way as considered in the research.

Originality/value
This paper proposes a framework for environmental impact assessment for product packaging considering data in the Indian scenario.
Analyzing disposition strategies in reverse supply chains: fuzzy TOPSIS approach
Authors: Singh Rajesh Kumar , Agrawal Saurabh 
Published: February 2018

Purpose
The purpose of this paper is to explore the product disposition strategies in reverse supply chains and to develop a framework to prioritize these strategies for effective reverse supply chain implementation.

Design/methodology/approach
The disposition strategies, based on the literature review, were selected, and the fuzzy TOPSIS methodology had been applied for the prioritization of these disposition strategies. A case of cell phone manufacturing firm is discussed for the illustration and validation of the methodology. Three respondents from the firm helped in exploring the disposition strategies and data collection of the firm.

Findings
The results of the study show that dissemble and recycle is the most preferred disposition strategy for the firm. Redistribution of returned products after their refurbishing is second most prioritized disposition strategy. Landfill and incineration of cell phones is the last and least preferred option for the firm.

Research limitations/implications
The study will provide useful guidance to the firm for disposition decision making of cell phones returned to the firm. It will help academicians and practitioners for evaluating, improving, and benchmarking the disposition strategies for the disposition of returned cell phones. One of the limitations of the study is that it only considers the single case of manufacturing firm. In future, more case studies may be carried out for generalization of the results.

Originality/value
It is evident from the literature review that there are very few studies on disposition decisions in reverse supply chain. Also, disposition strategies for cell phones are first time being explored and prioritized. Hence, this study can be viewed as an attempt to increase the level of awareness on reverse supply chain issues.
Customer brand co-creation behavior: conceptualization and empirical validation
Authors: France Cassandra , Grace Debra , Merrilees Bill , Miller Dale 
Published: February 2018

Purpose
The purpose of this paper is to expand on existing co-creation knowledge in order to accurately conceptualize, operationalize and contextualize the customer brand co-creation behavior concept from a customer perspective.

Design/methodology/approach
A quantitative approach is adopted in this study, using structural equation modeling to verify the co-creation of brand value for those customers who co-create.

Findings
A new four-dimensional co-creation behavior concept is supported, highlighting the role of development, feedback, advocacy and helping, in the co-creation of brand value. Furthermore, a range of customer-level and brand-level antecedents are empirically verified.

Research limitations/implications
The research takes a customer-centric view of co-creation and in doing so provides new insight into the effect on the co-creator. Additionally, the research offers an improved level of specificity in the co-creation domain by conceptualizing, operationalizing and contextualizing customer co-creation in a comprehensive research study.

Practical implications
The findings offer new insight to brand managers, identifying avenues for increasing customer participation in co-creation programs and critically highlighting that co-creation behavior has positive effects on the co-creator’s perception of brand value.

Originality/value
The customer-centric approach offers an original perspective from which to explore co-creation, demonstrating the positive potential of co-creation in brand management strategies.
How the 2007 global financial crisis changed the financial disclosure behavior
Authors: Liang Jian (Jerry) , Dong Zhi 
Published: February 2018

PurposeThe purpose of this paper is to investigate how the 2007 global financial crisis (GFC) changed financial disclosure behavior using a sample of US equity real estate investment trusts (REITs) from 2000 to 2015.Design/methodology/approachThe authors use panel data spanning from 2000 to 2015 to examine the impact of the GFC on REITs’ earnings management (EM) after controlling for other factors (including the market shock in 2007 and 2008). The measurements of EM are estimated by using the models developed from literature such as modified Jones models. The static panel data regression models are used to estimate the impact of GFC on the REITs’ EM.FindingsThe authors find that REITs are more likely to engage in income-increasing EM to embellish their financial reports during the GFC. However, the magnitude of the use of EM to manipulate disclosed financial information decreased following the GFC, indicating an improvement in the quality of financial disclosure as a consequence of the enhancement of the regulatory environment. REITs also changed the manner in which their EM behavior responded to the main factors in the market following the outbreak of GFC.Research limitations/implicationsThis study contributes to the finance and accounting literature by providing the first empirical test results concerning how the financial disclosure behavior and quality of listed portfolios and companies such as REITs have changed corresponding to the enhancement of the regulatory environment and adverse market conditions brought by GFC.Practical implicationsThis study provides references for investors, auditors, and regulators to help them make adjustments for and improve the interpretation of the disclosed financial information.Originality/valueThis is one of the first empirical study testing the impact of the GFC on EM. It is also the first empirical study investigating the impact of GFC on the financial disclosure behavior of REITs.
A model for the elaboration of fair divisional projects in inheritance disputes
Authors: Tajani Francesco , Morano Pierluigi 
Published: February 2018

PurposeThe purpose of this paper is to develop a method to support the definition of efficient and fair divisional projects in particularly complex cases concerning inheritance disputes.Design/methodology/approachFirst, the approach involves an appraisal of the market value of the assets, along with an analysis of the respective conditions of concrete divisibility; then, two mathematical models have been developed for the assignment of the assets to the subjects involved in the divisional projects. The logic underlying of both models has been translated into mathematical algorithms that allow for the minimization of the monetary compensations resulting from the differences between the legal right shares and the actual portions to be attributed to them.FindingsBoth models have been developed through mathematical formulas that can be easily implemented by using an appropriate calculation software. They can be used in particularly complex inheritance divisions, in which the deceased’s assets are numerous and there are several heirs with similar or different legal right shares.Originality/valueThe methodology is useful in the disputes that could arise in hereditary successions. The fundamental value is that the models could support the definition of the best solution in particularly complex situations, characterized by a large number of assets to be assigned and/or the existence of “preferential” constraints for the assignment of the assets.
Property valuation for mortgage purposes in Poland
Authors: Augustyniak Hanna , Laszek Jacek , Olszewski Krzysztof , Waszczuk Joanna 
Published: February 2018

Purpose
The purpose of this paper is to describe the property valuation methods that are applied in Poland. It shows that they base on international standards and are a reliable source of information for international investors and banks.

Design/methodology/approach
The valuation methods are described and critically assessed, potential problems are pointed out. The analysis of lending risk is analysed on data about non-performing loans (NPL).

Findings
Polish valuation methods are in line with international methods, but there are some risks, like small number of transactions, subjective behaviour of valuers. The low NPL ratios indicate that the valuation works correctly.

Practical implications
The Polish valuation methods are trustworthy, non-performing mortgage ratios are low, however, banks and investors should ask whether there is a local zoning plan. Moreover, they should look critically at the comparables that were used during the valuation process, if in their opinion the valuation is overly low or high.

Originality/value
This paper focusses on valuation from a financial stability perspective. It uses Polish literature and data on NPLs to give an insight on valuation of property and mortgage risk in Poland. Besides the review of the methods it points out the problems related to valuation uncertainty, such as the risk of subjective behaviour of valuers and the low number of transactions in some regions, which are used for valuations.
The impact of information and communication technology on real estate agency in Lagos Metropolis, Nigeria
Authors: Babatunde Theophilus Olugbenga , Ajayi Cyril Ayodele 
Published: February 2018

Purpose
The purpose of this paper is to evaluate the effect of information and communication technology (ICT) on real estate agency transactions with a view to determine its influence on the performance of estate agents.

Design/methodology/approach
A research approach in which questionnaire was administered to elicit relevant information from 220 practicing Estate Surveyors and Valuers surveyed in the course of the study. Data collected were analysed using mean ranking, relative influence index and analysis of variance.

Findings
The results showed that the use of ICT impacted positively on real estate agency transactions by promoting company’s brand thereby increasing the level of patronage. Consequently, the increased level of patronage signifies an increase in the level of income of the agents.

Research limitations/implications
The study was limited to social media applications otherwise referred to as ICT, which are used in real estate agency transactions. Further study on other ICT media and their effects on more areas of real estate practice in the developing economy may be required.

Originality/value
This paper is one of the few works on the impact of ICT on real estate agency transactions with particular reference to the social media networking especially in an emerging economy. Most of the previous studies conducted on ICT and real estate focussed only on internet use with respect to real estate agents and practices.
An examination of a social tourism business in Granada, Nicaragua
Authors: Franzidis Alexia 
Published: February 2018

Purpose
The purpose of this paper is to examine the business model of a successful social tourism business in Granada, Nicaragua. The study assesses how the business provides an avenue to combat the challenges that restrict certain stakeholders from participating in tourism. The case identifies specific mechanisms, such as investing in the local community’s education and favoring local vendors and merchants, as ways in which social tourism businesses can disseminate value among all stakeholders and create a more equitable form of tourism.

Design/methodology/approach
The case study method was chosen for collecting and analyzing data. Data include in-depth interviews with business founders, managers and employees, field observation notes, photographic documentation and additional written documents. Data were analyzed using content analysis.

Findings
The study found that the business was able to produce a high-quality tourism product that disseminated value among all stakeholders. The study also proved the value of the additional building blocks within the Business Model Canvas for Social Enterprise, and the clear distinction between “co-creators” and “beneficiaries.”

Originality/value
This study uses the Business Model Canvas for Social Enterprise, a model unverified since inception, to analyze a successful social tourism business. It confirms the usefulness of the additional building blocks within the model, and the additional delineations between “co-creators” and “beneficiaries.” Furthermore, the paper recommends these distinctions are extended to all blocks in the canvas, to illustrate the many ways a company can distribute value based on its business model.
3D numerical simulation of laminar water hammer considering pipe wall viscoelasticity and the arbitrary Lagrangian-Eulerian method
Authors: Morvarid Masoud , Rezghi Ali , Riasi Alireza , Haghighi Yazdi Mojtaba 
Published: February 2018

Purpose
Analysis of fast transient flow in water pipe systems is an important issue for the prevention of unfavorable pressure oscillations and severe damage to the pipelines. This paper aims to present the performance of three-dimensional (3D) simulation of laminar water hammer caused by fast closure of valve.

Design/methodology/approach
The viscoelastic behavior of pipe wall is mathematically modeled by using the rheological model of Maxwell. The arbitrary Lagrangian–Eulerian (ALE) method is also used to simulate fluid–structure interaction. In this method, unlike the classical water hammer theory, the acoustic wave velocity is calculated during the numerical simulations and therefore it is not predetermined.

Findings
Investigating the velocity profiles and the shear stress diagrams for transient flow in elastic pipe showed that the strong effect of viscous forces on the near wall region in conjunction with the influence of inertial forces in the central region of the pipe leads to creation of reverse flow near the pipe wall. Comparing the numerical results obtained for elastic pipe with those of viscoelastic pipe revealed that during transient condition, the viscoelastic wall absorbs the energy of fluid and therefore pressure fluctuations of viscoelastic pipe are damped more quickly. Moreover, the 3D simulation of water hammer confirmed the plane wave hypothesis of water hammer.

Originality/value
The 3D Navier–Stokes equations are solved considering the viscoelasticity of the pipe and the ALE method using the software package of COMSOL Multiphysics.
Impact of interpersonal relations on learning and development of professional identity: A study of residents’ perceptions
Authors: Blouin Danielle 
Published: February 2018

AbstractObjectivesInformal learning includes all occurrences during one's life when learning is not deliberate. Prior research on informal learning in healthcare contexts examined learning happening outside of the formal curriculum, yet still in the workplace. This study explores residents’ perceptions about extracurricular factors outside of the workplace that contribute to their learning and development of professional identity, whether interpersonal relations are recognised as such factors, and positive and negative impacts of interpersonal relations.MethodsIn this qualitative study, all 21 residents in our Emergency Medicine programme were asked, in a web‐based survey with open‐ended questions, to identify extracurricular sources outside of the workplace perceived as contributing to their learning and professional identity development, and list positive and negative impacts of interpersonal relations outside of work on learning and identity development. Themes were extracted through content analysis of the narrative responses. Two reviewers coded all data.ResultsThirteen (62%) residents identified 37 factors grouped under five themes: learning activity, role modelling, support, non‐clinical academic roles, and social interactions. Interpersonal relations were perceived as having positive and negative impacts, including creating support, positive role modelling and mentoring, increasing concrete learning, as well as lapses in teaching skills, deficits in professional role training, and loss of personal time.ConclusionsSeveral extracurricular factors outside of the workplace contribute to resident learning and identity development, including interpersonal relations, which have positive and negative impacts. The most often noted negative impact of interpersonal relations outside of work between residents and faculty related to perceived lapses in teaching skills.
Insecticide toxicity associated with detoxification enzymes and genes related to transcription of cuticular melanization among color morphs of Asian citrus psyllid
Authors: Chen Xue Dong , Gill Torrence A. , Nguyen Chi D. , Killiny Nabil , Pelz‐Stelinski Kirsten S. , Stelinski Lukasz L. 
Published: February 2018

AbstractThe Asian citrus psyllid (Diaphorina citri Kuwayama) is known to exhibit abdominal color polymorphisms. In the current study, susceptibility to four insecticides was compared among orange/yellow, blue/green and gray/brown color morphs of field collected D. citri. The LD50 values and 95% fiducial limits were quantified for each insecticide and color morph combination and ranged between 0.10 ng/μL (0.06–0.10) and 6.16 ng/μL (3.30–12.50). Second, we measured the detoxification enzyme activity levels of orange/yellow, blue/green and gray/brown color morphs for cytochrome P450, glutathione S‐transferase, and general esterase. The mean P450 activity (equivalent units) was significantly lower in gray/brown (0.152 ± 0.006) and blue/green morphs (0.149 ± 0.005) than in the orange/yellow morphs (0.179 ± 0.008). GST activity (μmol/min/mg protein) was significantly lower in the orange/yellow morph (299.70 ±1.24) than gray/brown (350.86 ± 1.19) and blue/green (412.25 ± 1.37) morphs. The mean EST activity (μmol/min/mg protein) was significantly higher in blue/green (416.72 ± 5.12) and gray/brown morphs (362.19 ± 4.69) than in the orange/yellow morphs (282.56 ± 2.93). Additionally, we analyzed the relative expression of assortment genes involved in cuticular melanization and basal immunity. The transcripts of Dopa Decarboxylase and Tyrosine Hydroxylase were expressed higher in blue/green and gray/brown than orange/yellow morphs. The transcription results paralleled the susceptibility of D. citri to organophosphate, neonicotinoid and pyrethroid insecticides. GST and EST activity may also be correlated with low levels of insecticide susceptibility. Cuticular melanization could be a factor for the development of resistance to insecticides among different color morphs.