bluuebunny/crossref_metadata_2025_split huggingface dataset:
The impact of legitimacy threaton the choice of external carbon assurance
Authors: Datt Ragini Rina , Luo Le , Tang Qingliang 
Published: May 2019

PurposeThe purpose of this study is to examine the impact of legitimacy threats on corporate incentive to obtain external carbon assurance.Design/methodology/approachThe sample consists of the largest US companies that disclosed carbon emissions to CDP (formerly the Carbon Disclosure Project) over the period 2010-2013. Based on legitimacy theory, firms are more likely to obtain carbon assurance when they are under greater legitimacy threat. Carbon assurance is measured using CDP data. Three proxies are identified to measure legitimacy threat related to climate change: carbon emissions intensity, firm size and leverage.FindingsThis paper finds that firms with higher levels of emissions are more likely to obtain independent assurance, and large firms show the same tendency, as they are probably under pressure from their large group of stakeholders. In sum, the findings suggest that firms with higher carbon emissions face greater threats to their legitimacy, and the adoption of carbon assurance can mitigate risks to legitimacy with enhanced credibility of carbon disclosure in stakeholders’ decision-making.Research limitations/implicationsThe study has some limitations. The authors have relied on CDP reports for analysis and focus on the largest companies in the US. Caution should be exercised when generalising the results to smaller firms, other countries or voluntary carbon assurance information disclosed in other communications channels.Practical implicationsThis study provides extra insights into and an improved understanding of determinants and motivation of carbon assurance, which should be useful for policymakers to develop policies and initiatives for carbon assurance. The collective results should be useful for practicing accountants and accounting firms.Originality/valueThe paper investigates how legitimacy threats affect firms’ choice of external carbon assurance in the context of US, which has not been documented previously. It contributes to the understanding of legitimacy theory in the context of voluntary carbon assurance.
Voluntary disclosures practices of family firms in Australia
Authors: Louie Judy , Ahmed Kamran , Ji Xu-Dong 
Published: May 2019

Purpose
This paper aims to examine the voluntary disclosure practices of family and non-family listed firms and whether family firms have improved their disclosure practices following the introduction of the Principles of Good Corporate Governance and Best Practice Recommendations in 2003 in Australia.

Design/methodology/approach
Voluntary disclosures are measured by constructing an index specifically for this study. Such indexes consist of corporate governance disclosure, strategic disclosure and future disclosures. They are then regressed on firm-specific variables while controlling for family and non-family firms. A total of 60 family firms and 60 non-family firms in Australia are randomly chosen from 2001 to 2006 for examining their disclosure practices.

Findings
The research findings show that family firms disclose information voluntarily to signal to the market regarding their growth potentials and abide by government regulations to improve their reputation. Despite the fact that compliance with the Principles of Good Corporate Governance and Best Practice Recommendations was not compulsory, this paper finds that the recommendation encouraged family and non-family firms to disclose more corporate governance information.

Practical implications
The findings from this research will help investors and regulators make more strategic decisions on investments and regulations respectively in family firms.

Originality/value
There has been limited empirical evidence on the disclosure practices and their determinants of family firms in Australia. The study will thus significantly contribute to the current knowledge in this regard.
Do biotechnology and health-care firms have poorer continuous disclosure practices as reflected in ASX queries?
Authors: Hsu Grace C.-M. , Clarkson Peter , Ouyang Annabelle X. 
Published: May 2019

Purpose
The purpose of this study is to investigate whether biotechnology and health-care firms in Australia have poorer continuous disclosure (CD) practices as reflected in Australian Securities Exchange (ASX) queries relative to other firms.

Design/methodology/approach
Univariate tests and multivariate logit regressions are used to examine whether the frequency and nature of ASX queries and firms’ replies to price queries differ between biotechnology/health-care firms and the control firms.

Findings
Results suggest that biotechnology/health-care firms are more likely to receive volume queries and ASX Listing Rule 4.10 queries. They are also more likely to respond to price queries with new information relative to the control firms. However, biotechnology/health-care firms do not otherwise have statistically significantly different CD practice compared to the control firms, as reflected by the frequency and attributes of various types of ASX queries and by the way firms reply to price queries.

Practical implications
Evidence from this study can help evaluate the adequacy and enforcement of CD requirements and the need for further improvement. Investors can also use the evidence to better understand the information risks associated with investment in the biotechnology/health-care industry.

Originality/value
Prior research has not used multivariate methods to examine biotechnology/health-care firms’ CD practice in Australia or to examine accounting determinants of different types of ASX queries and firms’ responses to price queries.
Principals’ leadership styles: the role of emotional intelligence and achievement motivation
Authors: Wirawan Hillman , Tamar Muhammad , Bellani Elvita 
Published: May 2019

PurposeThe purpose of this paper is to investigate the effect of emotional intelligence (EI) and achievement motivation (AM) on elementary school principals’ leadership styles. This study investigates the contribution of EI and AM on the two major leadership categories: the task-oriented and relationship-oriented leadership.Design/methodology/approachThis paper is a quantitative study with the implementation of correlation and hierarchical regression analysis. The surveys (i.e. EI scale, AM scale, leadership style questionnaire) were sent randomly to 280 elementary school principals in South Sulawesi, Indonesia, and 90 of them completed the survey (mostly male=77.78 percent).FindingsPrincipals’ EI significantly predicted both task-oriented and relationship-oriented leadership. In contrast, the principals’ AM yielded non-significant results in predicting both task-oriented and relationship-oriented leadership style. The results also suggested that the effect of EI on two major leadership styles (i.e. task- and relationship-orientation) outperformed the leader’s AM.Research limitations/implicationsThis study did not consider the principals’ performance in the analysis. Future studies should also address this issue by considering leadership performance as well as different culture and context. On the other hand, the authors developed new measures rather than using preexisting measures. Although the measures have been constructed according to the scale construction principles and reached an acceptable standard, future research should advance the psychometric property of the scales.Originality/valueThis study discusses the effect of EI and AM on task- and relationship-orientation leadership. In addition, this study has also brought a new insight into understanding leadership styles in collective culture such as Indonesia.
Schools as learning organizations
Authors: Field Laurie 
Published: May 2019

Purpose
The purpose of this paper is to assess the desirability and attainability of schools becoming learning organizations.

Design/methodology/approach
The paper presents a critical analysis based on a wide-ranging review of the “schools as learning organizations” literature.

Findings
The notion of learning organization applied to schools is fundamentally flawed. Most notably, schools as learning organizations are conceptualized in so many different ways that it is possible to claim almost anything; the political aspects of shared learning are inadequately handled; and poor quality scholarship is commonplace.

Practical implications
There are repeated claims in the educational improvement literature that that there are significant benefits for schools that become learning organizations and, as a result, school leaders should steer schools in this direction. However, this paper critically challenges these claims, concluding instead that schools and their leaders should ignore calls to become learning organizations.

Originality/value
Many scholars, together with agencies such as the OECD, have suggested that, for schools, the learning organization is both a desirable goal and an achievable endpoint. The value of this paper is that, for the first time, these claims are subjected to a comprehensive critical review, revealing them to be hollow rhetoric rather than attainable reality.
The influence of institutional and conductive aspects on entrepreneurial innovation
Authors: Arabiyat Talah S. , Mdanat Metri , Haffar Mohamed , Ghoneim Ahmad , Arabiyat Omar 
Published: May 2019

PurposeThe purpose of this paper is to improve understanding of how different aspects of the national institutional environment may influence the extent of innovative entrepreneurial activities across countries. Several institutional and conductive factors affecting a country’s capacity to support innovative entrepreneurship are explored.Design/methodology/approachInstitutional theory is used to examine the national regulatory, normative, cognitive and conducive aspects that measure a country’s ability to support innovative entrepreneurship. A cross-national institutional profile is constructed to validate an entrepreneurial innovation model. The impacts of country-level national institutions on innovative entrepreneurial activity as measured by Global Entrepreneurship Monitor data are assessed through structural equation modeling.FindingsKnowledge about the influence of specific institutional aspects on innovative entrepreneurship, and hence of institutional structures within and across countries, is enhanced. For new innovative enterprises, conductive and regulatory aspects seem to matter most. All conductive factors have a significant and positive impact on entrepreneurial activity rates.Research limitations/implicationsResults could support policy makers and practitioners in evaluating government policies’ effects on innovative entrepreneurship. Interventions should target both individual attributes and context. Future research could include longitudinal designs to measure the direction of causality.Practical implicationsAspects such as regulatory institutions, and conductive factors such as information communication technology use and technology adoption, are important for innovation entrepreneurship development.Originality/valueThe literature on institutional theory and innovative entrepreneurship is highly limited. This study complements growing interest in empirical analysis of the effects of national institutions on innovative entrepreneurial activities and substantiates previous empirical work.
Felt accountability: the role of personality and organizational factors
Authors: Dewi Regina Candra , Riantoputra Corina D. 
Published: May 2019

PurposeThe purpose of this paper is to employ the meso-level theory of felt accountability to investigate the relationships among positive affect, negative affect, perceived organizational support, organizational structure and felt accountability.Design/methodology/approachTo avoid common method bias, this study employed a time-lag data collection technique in collecting data from 132 participants. Multiple regression analysis was conducted to examine the relationships among the variables.FindingsThe results show a positive association between positive affect and perceived organizational support and felt accountability, whereas negative affect and organizational structure were negatively correlated with felt accountability, in that machine structures constraint the development of felt accountability.Originality/valueThis research advances the meso-level theory of felt accountability and social exchange frameworks by integrating personality and organizational factors influencing felt accountability, and demonstrating that that the tangible advantages offered by an organization are reciprocated by employees’ accountability.
The viability of recent enforcement mechanism to combat money laundering and financial terrorism (AML/CFT) in Nigeria
Authors: Nasir Maruf Adeniyi 
Published: May 2019

Purpose
This paper aims to evaluate the recent steps and enforcement mechanisms employed in Nigeria to combat money laundering and terrorism financing to give a clear and deeper insight to the potential that it portends and locate its workability by combing through various policies that are adapted to reinforce the existing anti-money laundering/combating financing terrorism (AML/CFT) legal and regulatory framework in Nigeria. The paper, therefore, provides a comprehensive assessment of these measures to exhume necessary reinforcement elements required to achieve the desired result by exploring developments from other jurisdictions that have surpassed the country in the AML/CFT crusade.

Design/methodology/approach
This study adopted qualitative research methodology. It is structured in such a way that mixed qualitative methodology approach as a research strategy is employed. This is achieved by putting into use the combination of doctrinal and non-doctrinal research methods. Descriptive, interpretative and content analysis methods are used to analyse various AML/CFT government policies along with the existing AML/CFT laws. Judicial pronouncements, various scholarly opinions, along with the anti-money law (AML/CFT) within the Nigeria context are analysed in line with the 40 “Recommendations” of the Financial Action Task Force which depicts the acceptable legislative and regulatory precedent and an international standard to measure the adequacy or otherwise of any national or local laws on money laundering.

Findings
Factors that were militating against the effectiveness and positive performance of Nigeria government to combat money laundering-related matters were identified. A clear-cut amendment to the existing provisions of law that will address the issue is suggested to enhance the effectiveness and combat other similar challenges that are likely to come out of these policies, otherwise more problems would be created than could be solved.

Originality/value
This paper exposes deficiencies in the present mechanism adopted to combat money laundering in Nigeria and proffers necessary antidote to facilitate the effectiveness of the legislation. It provides necessary information that could facilitate amendments and new legislation(s) to curb the defects by the lawmakers and could serve as a veritable source of information to law students, legal practitioners and academia.
Anti-money laundering and combating the financing of terrorism compliance
Authors: Mekpor Emmanuel Senanu 
Published: May 2019

PurposeThe purpose of this paper is to investigate how well countries comply with global anti-money laundering and counter-financing of terrorism (AML/CFT) regulations.Design/methodology/approachWith the help of an AML/CFT compliance index composed by the author, this study is able to numerically quantify countries’ AML/CFT compliance levels. Countries were selected based on their membership with the Financial Action Task Force (FATF), precisely members who have gone through at least one round mutual evaluation and have duly submitted a report to the task force. The AML/CFT index was composed by assigning numeric values to the individual country ratings across all 49 FATF recommendations contained in their mutual evaluation reports (MER).FindingsSome notable findings include the yearly global level of AML/CFT compliance between the period 2004 and 2016, as well as compliance levels across continents for the same period. Compliance levels for the seven components of the FATF recommendations were also reported to help assess which set of recommendations countries comply with the most and why they do. It was also found that countries’ lack of compliance was as a result of high cost of compliance with FATF recommendations.Research limitations/implicationsThe main limitation of this study was a lack of high-frequency AML data of countries, especially less-developed countries.Originality/valueThe uniqueness of this paper lies in the fact that the AML/CFT compliance index constructed and used in the study is the first of its kind.
Determinants in the adoption of new automobile modular platforms
Authors: Lampón Jesús F. , Frigant Vincent , Cabanelas Pablo 
Published: May 2019

PurposeThe purpose of this paper is to analyse the key factors behind the adoption of new automobile modular platforms from the perspectives of product design, manufacturing network and production systems.Design/methodology/approachAn in-depth and qualitative cross-case analysis of European manufacturing networks was performed based on the modular platforms of seven automobile manufacturers.FindingsThe adoption of modular platforms has changed automobile product architecture helping automobile manufacturers to improve their manufacturing network outputs. The results show that operational flexibility and scope and scale economies at manufacturing network level depend on the platform design – degree of modularity – and the manufacturer’s product and manufacturing network conditions. This new product architecture allows for the new production systems to be efficient in terms of flexibility and versatility without overinvestment.Originality/valueThe main contribution to the research literature is the combination of traditional product architecture with the manufacturing network approach to analyse the influence of product design on production systems, especially regarding the adoption of new automobile modular platforms.
Selective metallization of silicon and ceramic substrates
Authors: Kowalik Piotr , Wrobel Edyta , Mazurkiewicz Janusz 
Published: May 2019

Purpose
The purpose of this paper is to present the possibility of technology of chemical metallization for the production of electrodes and resistors based on Ni–P alloy on silicon (Si), alundum (Al2O3) and low temperature cofired ceramic (LTCC) substrates. The developed technology provides low cost in any form.

Design/methodology/approach
During the study monocrystalline Si plates and Al2O3 and LTCC substrates were used. On the surface of the substrates, the electrodes (resistors) by the electroless metallization were made. Subsequently, the electrical parameters of obtained structures were measured. Afterwards, trial soldering was made to demonstrate that the layer is fully soldered.

Findings
Optimal parameters of the metallization bath were specified. As a result of the research conducted, it has been stated that the most appropriate way leading to the production of soldered metal layers with good adhesion to the portion of selectively activated Si plate and Al2O3 and LTCC substrates comprises the following technology: masking, selective activation, nickel-plating of activated plate. Such obtained metal layers have a great variety of application; in particular they can be used for the preparation of electric contacts in Si solar cells, production of electrodes and resistors and production of electrodes in thermoelectric structures.

Originality/value
The paper presents a new, unpublished method of manufacturing electrodes (resistors) on Si plate and Al2O3 and LTCC substrates.
Survival is negatively related to basal metabolic rate in tropical Andean birds
Authors: Scholer Micah N. , Arcese Peter , Puterman Martin L. , Londoño Gustavo A. , Jankowski Jill E. 
Published: May 2019

Abstract

Life‐history theory postulates that physiological traits, such as energy metabolism, can be understood in terms of allocation trade‐offs between self‐maintenance and reproduction over an organism's life span, and data show that metabolic intensity and survival vary inversely with latitude, with tropical birds exhibiting a “slow” pace of life relative to temperature species. However, tropical regions harbour strong environmental gradients of their own, and it remains to be shown whether similar life‐history trade‐offs between metabolism and longevity are reflected among tropical birds of the same latitude.

We estimated apparent annual survival in 37 species of tropical passerine birds along an elevational gradient (400–3,000 m) in Peru to test whether variation in survival was influenced by basal metabolic rate (BMR; estimated at the same sites), elevation or both factors. We used path analysis to test our prediction that survival would decline as BMR increased, while accounting for the potential direct effects of elevation on survival due to differences in predation pressure or environmental conditions as well as potential indirect effects of elevation on BMR via temperature and the costs of thermoregulation.

Higher BMR in tropical passerine birds predicted lower apparent survival, regardless of the elevation at which species occurred. In addition, elevation had a direct negative effect on apparent survival, perhaps due to harsher abiotic conditions, low site fidelity or both at high elevations.

We provide evidence of a link between metabolic rate and longevity previously undescribed in populations of free‐living birds. Our results illustrate that tropical montane species may be characterized by a unique suite of traits in their pace of life, in which BMR does not differ from lowland birds, but survival does.

A plain language summary is available for this article.
Fifty Aureobasidium pullulans genomes reveal a recombining polyextremotolerant generalist
Authors: Gostinčar Cene , Turk Martina , Zajc Janja , Gunde‐Cimerman Nina 
Published: May 2019

SummaryThe black yeast Aureobasidium pullulans is a textbook example of a generalistic and ubiquitous fungus thriving in a wide variety of environments. To investigate whether A. pullulans is a true generalist, or alternatively, whether part of its versatility can be attributed to intraspecific specialization masked by cryptic diversification undetectable by traditional phylogenetic analyses, we sequenced and analysed the genomes of 50 strains of A. pullulans from different habitats and geographic locations. No population structure was observed in the sequenced strains. Decay of linkage disequilibrium over shorter physical distances (<100 bp) than in many sexually reproducing fungi indicates a high level of recombination in the species. A homothallic mating locus was found in all of the sequenced genomes. Aureobasidium pullulans appears to have a homogeneous population genetics structure, which is best explained by good dispersal and high levels of recombination. This means that A. pullulans is a true generalist that can inhabit different habitats without substantial specialization to any of these habitats at the genomic level. Furthermore, in the future, the high level of A. pullulans recombination can be exploited for the identification of genomic loci that are involved in the many biotechnologically useful traits of this black yeast.