bluuebunny/crossref_metadata_2025_split huggingface dataset:
Cheque kiting? I have an idea!!
Authors: Ilter Cenap 
Published: March 2018

Purpose
The paper aims to explore the present cheque clearance system in the USA and its possible misuses in the practical sense. Cheque kiting has been a way of creating fictitious cash balances on the balance sheet, which is a fraud. This practice can be prevented by a different accounting treatment.

Design/methodology/approach
The paper compares the cheque clearance system in the USA with the author’s own experiences from Turkey. It purports the riskiness of the present cheque clearance system on the financial statements and suggests a practical accounting application to prevent possible financial statement misrepresentations.

Findings
The paper explores that if the present accounting treatment is changed both for the banks and the businesses, the possibility of cheque kiting and misrepresentation of cash balances on the balance sheet will end. Basically, cash is the amount that can be used by the customer, the rest is not cash, it is “cheques in collection” and it should be treated as an account receivable until it is collected.

Practical implications
Financial statements are vital for the business world. Based on these statements, banks lend money, governments collect taxes and people buy and sell stocks. They need to be presented fairly. The present accounting application on cheque clearance is not transparent enough in the USA, and this might lead to misrepresentation of financial statements. The paper suggests a practical solution to this problem. By changing the accounting treatment, the companies will only show cash in their cash accounts and not the cheques in the collection process.

Social implications
Fair treatment is the motto for any situation we face in our daily lives. One may be a poor or rich person but the treatment should be fair unless he/she is a fraudster. A rich person’s cheque is deposited in his/her bank account the next business day, and a poor person’s cheque might take days to be credited. This is not a fair treatment. The paper suggests that there must be a one-way accounting treatment, regardless of the depositor’s financial situation.

Originality/value
This paper has been prepared based on the author’s past business experience in Turkey and his study of the US cheque clearance system, comparing the two. It reflects the real-world examples of cheque kiting and its negative consequences in the USA and proposes a solution.
Impact of fraud on Ghanaian SMEs and coping mechanisms
Authors: Andoh Charles , Quaye Daniel , Akomea-Frimpong Isaac 
Published: March 2018

PurposeSmall and medium-scale enterprises (SMEs) are the engine of growth of most developing countries, as they employ a large number of people as opposed to large firms. Consequently, these enterprises should succeed in expanding to become significant employers and producers. However, what seems obvious at least through cursory observation is that the current state of SMEs betrays an economic loss with respect to the benefits that ought to be forthcoming from their potential. This loss can be triggered by a number of factors. The study determines the drivers of internal fraud and their impact on Ghanaian SMEs and prescribes coping mechanisms.Design/methodology/approachPrimary data collected on 250 SMEs collected from various sectors across Accra, the capital of Ghana, are used for this study. Using a cross-sectional regression, the authors identify the key drivers of internal fraud that hamper the growth of Ghanaian SMEs.FindingsThe regression results show that although several fraud variables impact negatively the growth of the SME sector, it is only accounting fraud which is significant. This study also revealed that stealing, fake currency issued for the payment of goods or service and non-payment of goods or service account for almost 83 per cent of fraud cases experienced by SMEs.Research limitations/implicationsThe study was limited to the SMEs located in the Accra, the capital of Ghana.Practical implicationsThe study will offer SMEs owners methods that will assist in their determination to fight fraud in the business that they manage.Social implicationsThe survival of SMEs is paramount to job creation. Consequently, combating fraud that stifle the growth of SMEs will allow SMEs to grow to their full potential and create more job opportunities for the unemployed. This will minimizes the social vices such as robbery, stealing, drug trafficking and prostitution that confront nations.Originality/valueThis study should be useful to managers of SMEs, auditors and the security agencies in developing economies in particular, in their quest to combat fraud within SMEs.
The creation of express, resulting and constructive trust in banking transactions
Authors: Demetriades George 
Published: March 2018

Purpose
This paper aims to analyse the circumstances where an express, resulting or constructive trust may arise in banking transactions, taking in consideration relevant case law. Bankers in certain situations could become a trustee or a fiduciary in relation to their customers. Emphasis is given on the issue of constructive trust as, after many years of inconsistent case law, a recent decision of the Supreme Court clarifies this controversial issue.

Design/methodology/approach
The paper is focused primarily on examining relevant cases and judicial reasoning to identify the circumstances leading to the creation of express, resulting or constructive trust in banking transactions.

Findings
In certain circumstances, the banker could become liable as a trustee under equity. An express trust may arise between a banker and a customer in cases where the customer gives the money to the bank to fulfil a specific purpose. Where the bank is not able to fulfil this purpose, a resulting trust may arise and will hold the money as a resulting trustee. There are some exceptional situations, where the bank can be liable as a constructive trustee. An agent who receives benefits in breach of his fiduciary duty holds those benefits on trust for his principal.

Practical implications
Knowledge of the legal position and the circumstances that can lead to the creation of express, resulting or constructive trust is essential for both bankers and their clients to protect their interests. The flexibility of equitable remedies can be used to fill in the gaps or deficiencies in the common law. Clients of banks or even third parties in the case of constructive trust can be in a very advantageous position in circumstances where a trust for their money is created.

Originality/value
The paper takes in to consideration all updated academic papers and modern court decisions. The analysis provided in the paper can be very useful for bankers, their clients and practitioners. The paper clarifies the application of equity law and the creation of trust in certain banking transactions.
Adequacy of law enforcement and prosecution of economic crimes in South Africa
Authors: Swanepoel Andries P. , Meiring Jacolize 
Published: March 2018

Purpose
Economic crime is a serious challenge to business leaders, government officials and private individuals in South Africa. Given the important role of law enforcement, prosecution and sentencing in deterring economic crimes, the purpose of this paper is to determine if law enforcement, prosecution and sentencing practices are deemed to be adequate in South Africa.

Design/methodology/approach
Primary data from Web-based and manual questionnaires were used to empirically analyse the perceptions of sentenced economic crime offenders and role-players regarding the statement that law enforcement and prosecution practices of economic crimes relating to fraud, corruption or tax evasion in South Africa are not adequate. The final realised sample included a total of 345 from the various populations of key role-players and a total of 82 economic crime offenders from a Gauteng-based correctional institution. Mann–Whitney U tests were used to test for significant differences between the views of role-players and economic crime offenders.

Findings
The majority of both groups of respondents is of the opinion that law enforcement, prosecution and sentencing practices in South Africa are not adequate with regard to economic crime offences, although statistically significant differences exist in the degree of agreement. The challenge is therefore to prosecute more economic crime offenders by improving law enforcement, prosecution and sentencing practices. The study also revealed that people have a reluctance to speak out about fraud, corruption or tax evasion or to report such offences for various reasons.

Originality/value
The research assisted in identifying the challenges economic crime presents and the shortcomings in current law enforcement, prosecution and sentencing practices in South Africa.
Transformational leadership and organizational commitment
Authors: Keskes Imen , Sallan Jose M. , Simo Pep , Fernandez Vicenc 
Published: March 2018

Purpose
The purpose of this paper is to propose and to test three models in order to examine the mechanisms through which dimensions of transformational leadership influence different forms of organizational commitment by testing the possible mediating role of leader-member exchange (LMX) dimensions.

Design/methodology/approach
The participants in this study are represented by 427 senior executive French employees having a university degree and minimum two years of work experience in their current organization. The relationships between different variables were analyzed using structural equation modeling.

Findings
The results indicate that the dimensions of LMX mediated the relationships between the dimensions of transformational leadership and organizational commitment dimensions. The contribution dimension of LMX acts as a consequence, rather than an antecedent of commitment. These findings are important since they may serve as a bind between leadership dimensions and the kind of organizational commitment that each of these dimensions can generate in followers.

Originality/value
To the authors’ knowledge, this is the first empirical study that tests the interaction of transformational leadership and LMX on organizational commitment in a French context. The originality of this work leads on investigating these three concepts as multidimensional constructs and focusing on the mediating role of LMX in the relationship between dimensions of transformational leadership and different forms of organizational commitment which can be considered as a novelty in the field of research in this area. As a result, this study addresses concerns about that lack of academic research on the mechanisms by which transformational leaders influence the organizational commitment of their followers.
Expatriate academics in Malaysia: motivation, adjustment, and retention
Authors: Richardson Christopher , Wong Hsin-Wei 
Published: March 2018

Purpose
Existing studies on expatriate academics (EAs) are primarily set in advanced-country settings, thus overlooking the EA experience in developing and emerging markets. With this in mind, the purpose of this paper is to investigate the motivating factors behind EAs taking up jobs in Malaysia, and their adjustment and retention experiences in their host country.

Design/methodology/approach
The authors conducted semi-structured interviews with 17 EAs working in four public universities in Malaysia.

Findings
Among the chief motivating factors for expatriation were familiarity with the country, the perceived desirable cultural/religious environment, and favourable research environment. Adjustment-wise, there was something of a mixed experience, with most adjusting well socially, but many citing disappointment with work. Such sentiment has contributed to reducing retention plans among several of the respondents.

Originality/value
The study explores the EA experience in the context of an emerging market. At present much of the literature focuses on EAs working in advanced economies. This paper indicates that the motivation, adjustment, and retention cognition of EAs in emerging markets may not be entirely consistent with what previous studies have suggested.
Corporate governance compliance and accrual earnings management in eastern Africa
Authors: Waweru Nelson M. , Prot Ntui Ponsian 
Published: March 2018

PurposeThe purpose of this paper is to examine whether compliance with corporate governance (CG) requirements has constrained earnings management (EM) for companies listed in Kenya and Tanzania.Design/methodology/approachThe sample comprises of 48 companies listed on the Nairobi Stock Exchange and the Dar es Salaam Stock Exchange. The data are collected from annual reports over the period 2005-2014, a total of 480 firm-year observations. Panel data models are used in the analyses.FindingsThe results show that discretionary accruals (DAs) average about 11.3 per cent, whereas audit quality is negatively and significantly related to DAs. However, board independence, board gender diversity and director share ownership were positively and significantly related to DAs suggesting that CG may not have constrained EM in eastern Africa.Research limitations/implicationsThe findings should be understood within the context that only annual reports and audited financial statements that were filed with Capital Markets Authority (Kenya) and Capital Markets and Securities Authority (Tanzania) are used as source of information.Originality/valueThe study potentially contributes in three main ways. First, this is the first cross-country analysis that has examined the effect of CG structures on EM in an African context. Second, literature on CG and EM has been extended. Finally, the authors have extended research by observing the limitations of CG in reducing EM in an environment that is experiencing weaknesses in CG structures.
Against the scandal: itinerant curriculum theory as subaltern momentum
Authors: Paraskeva João M. 
Published: March 2018

Purpose
Keeping Spivak’s essay “Can the Subaltern Speak?” in mind, the purpose of this paper is to examine the itinerant curriculum theory (ICT) as a subaltern momentum unveiling how ICT informs subaltern ways of being and thus, potentially, the research lens for qualitative approaches. In this context, the paper examines how curriculum as an ideological devise produces an epistemicide – the killing of knowledge – an epistemological havoc cooked up daily in the process of qualitative studies promoting and legitimizing a specific modern western Eurocentric episteme.

Design/methodology/approach
The paper dissects modernity as a colonial zone, creating “abyssal thinking,” a eugenic system of visible and invisible distinctions that legitimizes the visible, i.e. “this side of the line” and produces “the other side of the line” as “non-existent.”

Findings
The paper urges the need to decolonize leading modern western Eurocentric counter-hegemonic traditions such as Marxism.

Originality/value
The paper analyzes ICT’s contribution to subaltern struggles, asserts ICT’s commitment against any form of canon, grabs the educational matrix of qualitative research as an eugenic beast from its very own ideological horns, alerting the need to examine any study of education and society within the ideological eugenic political economy and modes of production of systems pillared by poverty, exploitation, segregation, and intellectual rape.
Perception of 3D-printing: analysis of manufacturing use and adoption
Authors: Schniederjans Dara G. , Yalcin Mehmet G. 
Published: March 2018

Purpose
The purpose of this paper is to identify ways in which five technology adoption theories converge to enhance insight on 3D-printing perceptions and adoption.

Design/methodology/approach
A total of 63 structured interviews were conducted with top management professionals from a variety of manufacturing organizations throughout the USA. After controlling for top management decision power, total of 35 interviews and non-parametric statistical analyses were used in conjunction with innovation adoption theory to derive four propositions.

Findings
Results show five adoption theories converge to create a new adoption model specific to 3D-printing. Results also suggests differences specific to users, potential users and non-users.

Originality/value
Results delineate between current, potential and non-users to better understand adoption. Dissimilar to current qualitative research, quantitative (non-parametric) techniques are used to examine the viability of the propositions. Further, the results use various adoption theories to determine convergences specific to 3D-printing.
Heat distribution in material during fused deposition modelling
Authors: Wolszczak Piotr , Lygas Krystian , Paszko Mateusz , Wach Radoslaw A. 
Published: March 2018

Purpose
The paper aims to investigate the problem of heat distribution in FDM 3D printing. The temperature distribution of the material is important because of the occurrence of shrinkage and crystallization phenomena that affect the dimensional accuracy and strength of the material.

Design/methodology/approach
The study uses a thermoplastic material (polylactide) and a test stand equipped with a 3D printer adapted to perform thermographic observations. The main source of heat in the study was a molten laminate material and a hot-end head.

Findings
When the material is molten at the temperature of 190°C, the temperature of a previous layer increases above the glass transition point (Tg = 64.8°C) and reaches to about 80°C. In addition, at the boundary of the layers, there occurs a permanent bonding of the consecutive layers because of their partial melting. The paper also reports the results of porosity of PLA samples printed at the temperature ranging between 205 and 255°C. The degree of porosity depends on the temperature of the extruded material.

Practical implications
The results may be helpful for designers of various printed parts and construction engineers of printing heads and 3D printer chambers.

Originality/value
Thermograms of material layers with a height of 0.3 mm are obtained using a thermal imaging camera with a lens for macro magnification (43 pixels/mm).
Tourist motivation: an integral approach to destination choices
Authors: Yoo Chang-Keun , Yoon Donghwan , Park Eerang 
Published: March 2018

Purpose
The purpose of this study is to discuss prevalent socio-psychological models which examine how tourists’ needs and motivations affect their destination choices by collectively considering Plog’s (1974) psychographic profiles, Cohen’s (1979) tourist typology and Peace’s (1988) travel career ladder. The current study argues that no single model can adequately explain tourists’ destination selection process as well as travel behaviors and introduces a new integrated perspective of existing psychological models.

Design/methodology/approach
Examining responses from 202 Hong Kong residents who have travel experience, this study divides the respondents’ psychographics into three types.

Findings
Using multinomial logit model (MNL) analysis, the study finds that tourists’ travel motivations and destination settings can be varied by their psychographics types. The findings also reveal that tourist’s psychographic types can be varied by demographics, travel type, frequencies, duration, purpose and destination setting.

Originality/value
The study provides implications for tourism marketers as well as the tourism literature by suggesting an integrative approach for a better understanding of tourist motivations.
Brexit, Trump, and ‘methodological whiteness’: on the misrecognition of race and class
Authors: Bhambra Gurminder K. 
Published: March 2018

AbstractThe rhetoric of both the Brexit and Trump campaigns was grounded in conceptions of the past as the basis for political claims in the present. Both established the past as constituted by nations that were represented as ‘white’ into which racialized others had insinuated themselves and gained disproportionate advantage. Hence, the resonant claim that was broadcast primarily to white audiences in each place ‘to take our country back’. The politics of both campaigns was also echoed in those social scientific analyses that sought to focus on the ‘legitimate’ claims of the ‘left behind’ or those who had come to see themselves as ‘strangers in their own land’. The skewing of white majority political action as the action of a more narrowly defined white working class served to legitimize analyses that might otherwise have been regarded as racist. In effect, I argue that a pervasive ‘methodological whiteness’ has distorted social scientific accounts of both Brexit and Trump's election victory and that this needs to be taken account of in our discussion of both phenomena.
Postpartum venous thromboembolism prophylaxis may cause more harm than benefit: a critical analysis of international guidelines through an evidence‐based lens
Authors: Kotaska A 
Published: March 2018

Based on prediction models and expert opinion, most obstetric venous thromboembolism guidelines recommend low‐molecular‐weight heparin for many postpartum women, including most delivering by caesarean. Scrutiny reveals major oversights: prediction models are based on studies that report asymptomatic deep vein thrombosis; risk estimates are not adjusted for time exposure; and harm caused by heparin has been overlooked. The benefits of heparin are exaggerated and its harms are under‐appreciated. Estimates of the numbers‐needed‐to‐treat and harm are universally lacking. This paper critically reviews the evidence and quantifies the benefit and harm from low‐molecular‐weight heparin in postpartum women with common risk factors.FundingThis work was unsponsored and unfunded.Tweetable abstractRandomised trials should demonstrate more benefit than harm before widespread postpartum low‐molecular‐weight heparin is recommended.
Relative importance of long‐term changes in climate and land‐use on the phenology and abundance of legume crop specialist and generalist aphids
Authors: Luquet Martin , Hullé Maurice , Simon Jean‐Christophe , Parisey Nicolas , Buchard Christelle , Jaloux Bruno 
Published: March 2018

AbstractInsect populations are prone to respond to global changes through shifts in phenology, distribution and abundance. However, global changes cover several factors such as climate and land‐use, the relative importance of these being largely unknown. Here, we aim at disentangling the effects of climate, land‐use, and geographical drivers on aphid abundance and phenology in France, at a regional scale and over the last 40 years. We used aerial data obtained from suction traps between 1978 and 2015 on five aphid species varying in their degree of specialization to legumes, along with climate, legume crop area and geographical data. Effects of environmental and geographical variables on aphid annual abundance and spring migration dates were analyzed using generalized linear mixed models. We found that within the last four decades, aphids have advanced their spring migration by a month, mostly due to the increase in temperature early in the year, and their abundance decreased by half on average, presumably in response to a combination of factors. The influence of legume crop area decreased with the degree of specialization of the aphid species to such crops. The effect of geographical variation was high even when controlling for environmental variables, suggesting that many other spatially structured processes act on aphid population characteristics. Multifactorial analyses helped to partition the effects of different global change drivers. Climate and land‐use changes have strong effects on aphid populations, with important implications for future agriculture. Additionally, trait‐based response variation could have major consequences at the community scale.