bluuebunny/crossref_metadata_2025_split huggingface dataset:
Big Data information governance by accountants
Authors: Coyne Emily M. , Coyne Joshua G. , Walker Kenton B. 
Published: February 2018

Purpose
Big Data has become increasingly important to multiple facets of the accounting profession, but accountants have little understanding of the steps necessary to convert Big Data into useful information. This limited understanding creates a gap between what accountants can do and what accountants should do to assist in Big Data information governance. The study aims to bridge this gap in two ways.

Design/methodology/approach
First, the study introduces a model of the Big Data life cycle to explain the process of converting Big Data into information. Knowledge of this life cycle is a first step toward enabling accountants to engage in Big Data information governance. Second, it highlights informational and control risks inherent to this life cycle, and identifies information governance activities and agents that can minimize these risks.

Findings
Because accountants have a strong ability to identify the informational and control needs of internal and external decision-makers, they should play a significant role in Big Data information governance.

Originality/value
This model of the Big Data life cycle and information governance provides a first attempt to formalize knowledge that accountants need in a new field of the accounting profession.
Development of tactical solutions for the e-credit card issuing industry
Authors: Fan Bojun , Ji Hannah , Wei June , Lambert Sherwood 
Published: February 2018

Purpose
This paper aims to develop a set of tactical electronic business solutions for the electronic credit card issuing industry.

Design/methodology/approach
Specifically, a strategic credit card issuing (SCCI) model is developed to analyze e-business in the credit card issuing industry. Second, a set of tactical solutions is derived on the basis of the SCCI model. Third, pattern analysis is conducted on the basis of data collected from dominant credit card issuing companies to further investigate the implementation status on these electronic business solutions in the credit card issuing industry.

Findings
The findings show that three categories of electronic business solution items can be classified. The average variability of electronic business implementation patterns for business-to-business, business-to-customer and business-to-internal in each company shows a variety of electronic business strategies implemented by these dominant companies.

Originality/value
The results will help managers and executives when they make strategic and tactical decisions on electronic business in the credit card issuing industry.
The impact of mandatory IFRS adoption on capital markets: evidence from Korea
Authors: Kim Saerona , Ryu Haeyoung 
Published: February 2018

PurposeThe purpose of this paper is to examine the effects of adoption of the mandatory International Financial Reporting Standards (IFRS) on the cost of equity capital in a unique Korean setting. In Korea, individual financial statements were taken as primary financial statements. Before the adoption of IFRS, consolidated financial statements were taken as supplementary financial statements.Design/methodology/approachThe authors measure the cost of equity using the average estimates from the implied cost of capital models proposed by Claus and Thomas (2001), Gebhardt et al. (2001), Easton (2004) and Ohlson and Juettner-Nauroth (2005), using it as the primary dependent variable. Mandatory IFRS adoption, the independent variable in this study, is assigned a value of 1 for the post-adoption period and 0 otherwise.FindingsUsing a sample of listed Korean companies during the period from 2000 to 2013, the authors find evidence of a significant reduction in the cost of equity capital in Korean listed companies after mandatory adoption of the IFRS in 2011, after controlling for a set of market variables.Originality/valueThis study is one of a growing body of literature on the relations between mandatory IFRS adoption and the cost of equity capital (Easley and O’Hara 2004; Covrig et al. 2007; Lambert et al. 2007; Daske et al. 2008). According to the results of this study, increased financial disclosure and enhanced information comparability, along with changes in legal and institutional enforcement, seem to have had a joint effect on the cost of equity capital, leading to a large decrease in expected equity returns.
An exploratory analysis of earnings management practices in Australia and New Zealand
Authors: Sun Lan , Al Farooque Omar 
Published: February 2018

PurposeThis study aims to explore corporate earnings management practices in Australia and New Zealand before and after the regulatory changes and corporate governance reforms. The study argues that the effectiveness of regulatory reforms has to be reflected in constraining earnings management in post-reform period as compared to pre-reform period.Design/methodology/approachUsing a sample of 3,966 firm-year observations, including all ASX and NZX listed firms for the period 2001-2006, the study examines earnings management practices in both countries in pre- and post-reform periods with appropriate statistical methods.FindingsThe results indicate some interesting phenomenon: the magnitude of earnings management did not decline after the governance reform as a positive time trend is observed in the entire sample as well as in Australian and New Zealand sub-samples, suggesting that earnings management has been growing over time. Additional test indicates no structural change has occurred before and after the new regulations. The shifting from decreasing earnings management to increasing earnings management can be interpreted as an evidence that earnings become more ‘informative’ in a more transparent disclosure regime to capture short-run benefits from regulator reforms.Research limitations/implicationsThe shifting of earnings management behaviour from decreasing to increasing income can be interpreted as the outcome of more “informative”, rather than “deliberate”, earnings management in a more transparent disclosure regime to capture short-run benefits of regulatory reforms, which is worth further investigation. The findings of the study can lead regulatory authorities taking appropriate measures to promote earnings quality in corporate financial reporting from a long-run decision usefulness context. Any future reforms should be directed to protecting the interest of stakeholders as well as ensuring benefits outweighing costs for them.Practical implicationsThe findings of the study can lead regulatory authorities in taking appropriate measures to promote earnings quality in corporate financial reporting from a long-run decision usefulness context.Originality/valueThe study adds value to the existing earnings management literature as well as effectiveness of regulations for the benefit of wider stakeholder groups.
Migrant mental health and representation in routine administrative registers
Authors: Close Ciara Mary , Bosqui Tania , O’Reilly Dermot , Donnelly Michael , Kouvonen Anne 
Published: February 2018

Purpose
There has been an increase in the use of registers and record linkages to study migrant mental health. However, the accuracy of these registers and the degree to which they are representative of the migrant population in Northern Ireland (NI) are unclear. The purpose of this paper is to explore: the coverage of the NI migrant population in general practitioner (GP) data and Census records; the issues faced by migrants in terms of registering and accessing the local health system; and the reporting of racial hate crimes against migrants to police.

Design/methodology/approach
Two focus groups of professionals (n=17) who worked with migrants were conducted. Group discussions were guided by a research-informed topic guide, and the data were analysed using thematic analysis.

Findings
Three main themes emerged: issues with the use of GP registration, Census and hate crime data for researching migrant mental health; barriers to health service use (e.g. low cultural awareness among health staff and access to interpreters); and risk factor exposure and mental health status in migrant communities (e.g. poverty, isolation and poor working conditions).

Originality/value
Record linkage and registry studies of migrant health and well-being using Census and health service sources need to be mindful of the likelihood that some migrants may be missed. The possible underrepresentation of migrants in health registers may be explained by reduced use of such services which may be caused my encountering staff with limited cultural competency and the inability to access an interpreter promptly.
Understanding Chinese students’ values – insights for tomorrow’s managers
Authors: Cao Ziying , Anderson Verl , Xu Feng , Caldwell Cam 
Published: February 2018

PurposeThe purpose of this paper is to examine the values of Chinese university students as future leaders and employees in a global economy. Despite the fact that China’s role in the world economy has become increasingly important, little has been done to examine the nature of tomorrow’s Chinese business leaders.Design/methodology/approachA values survey was administered to business major students at a Tier 1 Chinese university and data were collected from 984 respondents to test five hypotheses relevant to values for Chinese youths.FindingsThis study suggests that today’s Chinese business students view traditional Chinese values through a lens influenced by western cultural and economic thinking as well as positive and negative impacts from rapid economic development.Research limitations/implicationsThis paper is an empirical study based on a survey being administered to Chinese university students in two major cities in China. A limitation would be that all Chinese youth of the same age may not have the same values as this set of university students, or even those of Chinese students from a different region of China.Originality/valueThis paper is among the first to identify the current cultural values of the younger Chinese of university age population.
Understanding tag functions in a moderated, user-generated metadata ecosystem
Authors: Gursoy Ayse , Wickett Karen , Feinberg Melanie 
Published: February 2018

Purpose
The purpose of this paper is to investigate tag use in a metadata ecosystem that supports a fan work repository to identify functions of tags and explore the system as a co-constructed communicative context.

Design/methodology/approach
Using modified techniques from grounded theory (Charmaz, 2007), this paper integrates humanistic and social science methods to identify kinds of tag use in a rich setting.

Findings
Three primary roles of tags emerge out of detailed study of the metadata ecosystem: tags can identify elements in the fan work, tags can reflect on how those elements are used or adapted in the fan work, and finally, tags can express the fan author’s sense of her role in the discursive context of the fan work repository. Attending to each of the tag roles shifts focus away from just what tags say to include how they say it.

Practical implications
Instead of building metadata systems designed solely for retrieval or description, this research suggests that it may be fruitful to build systems that recognize various metadata functions and allow for expressivity. This research also suggests that attending to metadata previously considered unusable in systems may reflect the participants’ sense of the system and their role within it.

Originality/value
In addition to accommodating a wider range of tag functions, this research implies consideration of metadata ecosystems, where different kinds of tags do different things and work together to create a multifaceted artifact.
Determinantes y pronóstico de la actividad bursátil del mercado accionario colombiano
Authors: Agudelo David , Agudelo Diego A. , Peláez Julián 
Published: February 2018

Propósito
Se estudian los determinantes y la evolución de la actividad bursátil mensual en el mercado accionario colombiano de 2007 a 2016.

Diseño/metodología/enfoque
Para ello se emplean modelos de series de tiempo tipo ARIMAX y GARCH, incluyendo variables exógenas, recomendadas por la literatura previa.

Hallazgos
Encontramos que la actividad bursátil puede ser pronosticada en buena parte por el valor rezagado a un mes y las innovaciones de cinco y 12 meses. También contribuyen a predecirla, como variables exógenas, una dummy de rendimientos positivos en los últimos tres meses, la presencia de emisiones primarias y el índice VIX de volatilidad del SP500. Estos resultados se mantienen en un alto grado al emplear medidas alternativas de actividad bursátil, el número total de operaciones y la rotación.

Implicaciones prácticas
Se propone un modelo de predicción de la actividad bursátil que puede servir de modelo para otros mercados accionarios de Latinoamérica. El modelo obtenido es altamente predictivo del valor transado total del mercado al siguiente mes. La estimación de la actividad bursátil es de utilidad para instituciones como la Bolsa de Valores de Colombia, reguladores de los mercados financieros, así como para grandes inversionistas institucionales.

Implicaciones sociales
El propósito central de los mercados financieros secundarios consiste en facilitar la transacción de activos financieros, lo que debe reflejarse en alta actividad bursátil, tanto en número de operaciones como en valor transado total. La posibilidad de transar altos montos es una medida importante del desarrollo de un mercado financiero. De esta manera, el modelo aquí propuesto puede usarse para monitorizar y explicar el desarrollo del mercado. En particular, se evidencia el nocivo efecto de la debacle de Interbolsa a finales de 2012 y el positivo efecto de las emisiones primarias.

Originalidad/valor
Este es el primer paper en estudiar la actividad bursátil del mercado accionario colombiano en años recientes. Sirve como modelo para el estudio y seguimiento de esta variable en otros mercados accionarios latinoamericanos.
Retirement saving in the UK: a life-cycle analysis
Authors: Adami Roberta , Carosi Andrea , Sharma Anita 
Published: February 2018

PurposeThis paper aims to study long-term savings accumulation in the UK. The authors use cross-sectional information from the extensive data set of the Family Resources Survey to compare long-term saving amongst different ethnic groups with the control group, the native population. The paper reflects on whether different groups are more likely to suffer poverty in retirement.Design/methodology/approachIn this analysis, the authors apply the life-cycle framework to explain saving profiles. This theoretical model has been used extensively in the field of economics and can be applied to empirical studies to examine changes in income and saving patterns over the life-course. The framework contends that individuals make savings decisions to smooth consumption over different phases of their life-cycle.FindingsThe findings indicate that socio-economic factors are key elements in determining whether individuals plan for retirement if factors are controlled for the differences in saving behaviours between ethnic minorities and the control population decrease considerably. Asian women, with good education and social standing, display greater saving rates than the control group, while the socio-economic disadvantage suffered especially by Pakistani and Bangladeshi women is key to their inability to save long-term. High levels of poverty in retirement are more likely to be caused by the interaction of low levels of education, part-time work and long spells of unemployment than by ethnicity.Originality/valueThe important contribution to the debate on savings by ethnic minorities is the extension of the life-cycle model to specific sections of the population and to proffer new insights into their saving/dis-saving patterns and ultimately their welfare in retirement.
Estimation of tool wear according to cutting forces during machining procedure
Authors: Anicic Obrad , Jovic Srdjan , Stanojevic Nenad , Marsenic Mladen , Pejovic Branko , Nedic Bogdan 
Published: February 2018

Purpose
The main purpose of the study was to analyze the relationship between cutting forces and tool wear during turning of steel 30CrNiMo8.

Design/methodology/approach
It is very important to find the optimal machining conditions to increase the tool life and to improve product quality. Width of tool wear was measured by universal microscope.

Findings
During experimental procedure, one chip shape was obtained for the given machining parameters. Results showed negligible tool wear for the given experimental conditions. In other words, the tool wear is negligible for one chip shape.

Originality/value
To increase tool wear, there are different chip shapes.
Developing indicators for the Age-Friendly Cities and Counties Programme in Ireland
Authors: Gibney Sarah , Shannon Sinead 
Published: February 2018

Purpose
The purpose of this paper is to describe a study undertaken in Ireland to develop a set of local age-friendly indicators which have been used to support the Age-Friendly Cities and Counties Programme.

Design/methodology/approach
A concept-validation approach was used to translate the principles and domains of age-friendly communities into a quantitative indicator set. This iterative process involved five steps: identifying potential indicators; consultation; survey testing; data collection and fieldwork; and finalising the indicator set. A participatory approach was also taken to involve local stakeholders in the development and subsequent use of the indicator set and associated data set. A multi-arm approach to communicating and translating these indicators was taken in order to build capacity within multi-stakeholder groups to engage with and appraise quantitative local evidence in this field.

Findings
A set of 120 local age-friendly indicators that can be reported nationally and disaggregated to the local authority level was developed. There were challenges faced in communicating the results and supporting the translation of these indicators into local actions. These challenges included indicator, user, and policy factors and involved instrumental, conceptual, and political issues.

Originality/value
The resulting indicator set is the first of its kind in Ireland and fills and important data gap in the local data landscape. Future work will focus on planning for sustaining collection of local data and building capacity among local stakeholders in the management and use of these indicators.
Related herbivore species show similar temporal dynamics
Authors: Blanchet F. Guillaume , Roslin Tomas , Kimura Masahito T. , Huotari Tea , Kaartinen Riikka , Gripenberg Sofia , Tack Ayco J. M. 
Published: February 2018

AbstractWithin natural communities, different taxa display different dynamics in time. Why this is the case we do not fully know. This thwarts our ability to predict changes in community structure, which is important for both the conservation of rare species in natural communities and for the prediction of pest outbreaks in agriculture.Species sharing phylogeny, natural enemies and/or life‐history traits have been hypothesized to share similar temporal dynamics. We operationalized these concepts into testing whether feeding guild, voltinism, similarity in parasitoid community and/or phylogenetic relatedness explained similarities in temporal dynamics among herbivorous community members.Focusing on two similar datasets from different geographical regions (Finland and Japan), we used asymmetric eigenvector maps as temporal variables to characterize species‐ and community‐level dynamics of specialist insect herbivores on oak (Quercus). We then assessed whether feeding guild, voltinism, similarity in parasitoid community and/or phylogenetic relatedness explained similarities in temporal dynamics among taxa.Species‐specific temporal dynamics varied widely, ranging from directional decline or increase to more complex patterns. Phylogeny was a clear predictor of similarity in temporal dynamics at the Finnish site, whereas for the Japanese site, the data were uninformative regarding a phylogenetic imprint. Voltinism, feeding guild and parasitoid overlap explained little variation at either location. Despite the rapid temporal dynamics observed at the level of individual species, these changes did not translate into any consistent temporal changes at the community level in either Finland or Japan.Overall, our findings offer no direct support for the notion that species sharing natural enemies and/or life‐history traits would be characterized by similar temporal dynamics, but reveal a strong imprint of phylogenetic relatedness. As this phylogenetic signal cannot be attributed to guild, voltinism or parasitoids, it will likely derive from shared microhabitat, microclimate, anatomy, physiology or behaviour. This has important implications for predicting insect outbreaks and for informing insect conservation. We hope that future studies will assess the generality of our findings across plant‐feeding insect communities and beyond, and establish the more precise mechanism(s) underlying the phylogenetic imprint.
High‐throughput environmental sequencing reveals high diversity of litter and moss associated protist communities along a gradient of drainage and tree productivity
Authors: Heger Thierry J. , Giesbrecht Ian J. W. , Gustavsen Julia , del Campo Javier , Kellogg Colleen T. E. , Hoffman Kira M. , Lertzman Ken , Mohn William W. , Keeling Patrick J. 
Published: February 2018

SummaryAlthough previous studies, mostly based on microscopy analyses of a few groups of protists, have suggested that protists are abundant and diverse in litter and moss habitats, the overall diversity of moss and litter associated protists remains elusive. Here, high‐throughput environmental sequencing was used to characterize the diversity and community structure of litter‐ and moss‐associated protists along a gradient of soil drainage and forest primary productivity in a temperate rainforest in British Columbia. We identified 3262 distinct protist OTUs from 36 sites. Protists were strongly structured along the landscape gradient, with a significant increase in alpha diversity from the blanket bog ecosystem to the zonal forest ecosystem. Among all investigated environmental variables, calcium content was the most strongly associated with the community composition of protists, but substrate composition, plant cover and other edaphic factors were also significantly correlated with these communities. Furthermore, a detailed phylogenetic analysis of unicellular opisthokonts identified OTUs covering most lineages, including novel OTUs branching with Discicristoidea, the sister group of Fungi, and with Filasterea, one of the closest unicellular relatives to animals. Altogether, this study provides unprecedented insight into the community composition of moss‐ and litter‐associated protists.