bluuebunny/crossref_metadata_2025_split huggingface dataset:
The extent of segmental reporting and its value relevance: cross-country evidence
Authors: Mardini Ghassan H. , Tahat Yasean A. , Power David M. 
Published: March 2018

PurposeThe purpose of this paper is to examine the extent of segmental reporting disclosure and its value relevance to a sample of Qatari and Jordanian listed companies following the implementation review of the International Financial Reporting Standard (IFRS) 8. This was the first standard to be subjected to a post-implementation review. Annual reports are initially analyzed to investigate the level of segmental information that was published by companies in these two countries.Design/methodology/approachUsing the Ohlson (1995) model, the study employs regression analysis to test the hypotheses relating to the value relevance of the segmental disclosures uncovered. In addition, one-way ANOVA and Kruskal-Wallis tests are used to investigate any variation in segmental reporting among sectors.FindingsThe findings indicate that the amount of segmental information disclosed by the sample firms differs across sectors. Moreover, the segmental information provided (including the number of segments and the amounts of disclosure) is value relevant and can explain the variations in firms’ share prices.Practical implicationsThe results of the current investigation have implications for policy makers, including the International Accounting Standards Board, as well as for accounting regulators in Jordan and Qatar. They suggest that the segmental disclosures supplied under IFRS 8 are value relevant for equity prices in a developing country context. Compliance with IFRS 8 should thus be monitored to ensure that all firms provide the segmental disclosures that they are meant to supply under the terms of the standard.Originality/valueThis paper is one of the few to provide empirical evidence on the role of segmental reporting following the post-implementation review that was conducted for IFRS 8.
How can century-old architectural hierarchies for the design of public libraries be re-interpreted and re-used?
Authors: Prizeman Oriel , Jones Christopher Bernard , Parisi Mariangela , Pezzica Camilla 
Published: March 2018

PurposeThe purpose of this paper is to describe a novel approach to inform heritage conservation based on the effective integration of documentation-based research with advanced survey methods for the creation of a sharable historic building information modelling (HBIM) objects database, specifically oriented to the study of Carnegie libraries whose designs in the USA and the UK were somewhat systematised by early principles of standardisation. The aim is to generate an exemplar developing new methodologies for the salvage, re-use and re-invigoration of shared inherited public buildings which have many common and standardized features.Design/methodology/approachThis project will also involve the collaboration of conservation practice and digital recording together with library history. Digital laser scanning and structure from motion will be used together with archival documents to accurately build an information-rich framework for CAD and building information modelling applications.FindingsBy providing the base elements for the semi-automatic generation of a wide variety of morphological typologies and construction elements, this work ultimately promotes a shift towards the implementation of HBIM to support the conservation, maintenance and management of a high number of insufficiently protected public buildings from the turn of the last century.Originality/valueThe intention is that the resulting multidimensional parametric object library will provide suitable support for the faster generation of enriched 3D historic models and ultimately support the preservation of a large proportion of the huge but threatened public library building heritage in the UK and USA.
An exploratory analysis of corporate social responsibility reporting in US pharmaceutical companies
Authors: Cook Lori , LaVan Helen , Zilic Ivana 
Published: March 2018

Purpose
The purpose of this paper is to compare “how we see ourselves” vs “how others see us” when communicating corporate social responsibility (CSR) activities in US pharmaceutical companies.

Design/methodology/approach
Data were collected as follows: CSR reports from the companies themselves and Business Press reports from the Lexis-Nexis database. NVivo content analysis was used to compare CSR communication by companies and the Business Press. This analysis was comprised of almost 10 million words. Comparisons of Carroll’s framework, including the economic, legal, ethical, and philanthropic categories between CSR reports and the Business Press, were done. Additional analysis was done to discern individual, organizational, and societal patterns of communications. Return on assets was computed for companies that have formal CSR reports and those that do not.

Findings
The analysis of documents containing almost 10 million words allowed the following conclusions: companies communicate more about their economic and philanthropic activities, and the Business Press communicates more about their legal and ethical activities. The companies and the Business Press communicated similarly about individual CSR. The organization communicated more about organizational topics, and the Business Press communicated less about societal topics.

Originality/value
This paper makes both substantive and methodological contributions. Its substantive contribution allows an understanding of what pharmaceutical companies need to do to fully communicate their CSR activities. Its methodological contribution is in suggesting that content analysis be used in understanding communication patterns. A levels of analysis approach allowed the discernment of individual-oriented, organizational, and societal-oriented communication patterns.
The art of strategic improvisation
Authors: Falkheimer Jesper , Sandberg Katarina Gentzel 
Published: March 2018

Purpose
The purpose of this paper is to describe strategic improvisation, a contemporary concept and approach based on the creative arts and organizational crisis theory, as a valuable approach for communication professionals. Strategic improvisation combines the need for planning and structure with creative action, and is a normative idea of how to work in an efficient way.

Design/methodology/approach
The concept is developed in a collaborative project between a major Swedish communications agency and a university scholar. The empirical foundation consists of 25 qualitative interviews with a strategic selection of successful communication professionals, identified as typical strategic improvisers.

Findings
An analysis of the interviews led to 11 defining patterns or themes typical for strategic improvisation and strategic improvisers. The interviews and the theoretical framework is the foundation of a communication model. Strategic improvisation is defined as a situational interpretation within a given framework. The model has three interconnected parts: a clear framework (composition), a professional interpretation (interpretation) and a situational adaptation based on given possibilities and conditions (improvisation).

Research limitations/implications
This is not a peer reviewed paper, but a paper in the section “In Practice,” directed toward communication professionals.

Originality/value
The ideas and model are connected to theories of improvisation, especially in music, which is rare in the field of communication management, and developed in a collaborative project between practice and research.
How focusing positively on errors can help organizations become more communicative
Authors: Simonsson Charlotte , Heide Mats 
Published: March 2018

Purpose
The purpose of this paper is to gain new knowledge of how organizational errors can be used to early detect signals of impending crises and thereby develop internal crisis communication. Three communication processes – organizational culture, leadership and learning – that are particularly important for the development of internal crisis communication are focused. The paper also discusses what kind of learning error management supports, and suggests how crisis communication as a practice can be developed. The thesis is that intensified work of improving internal crisis communication is a vital step of becoming a communicative organization, where all coworkers are understood and act as strategic communicators.

Design/methodology/approach
This empirical study is part of a three-year research project on internal crisis communication within a Swedish university hospital. This paper is based on a sub-study with 37 qualitative semi-structured interviews with nurses, physicians, managers and crisis management specialists within the hospital.

Findings
The paper offers knowledge about how internal crisis communication can be developed by focusing on errors as resource to anticipate a crisis and as material for organizational learning. Coworkers are mainly focused in the article and are seen as important sources and strategic communicators. It is further emphasized that error management is not a matter of technological solutions, but rather a question of communicative aspects of leadership and organizational culture.

Practical implications
It is suggested that initiatives to develop internal crisis communication is an important step for organizations in becoming communicative organizations, and communication professionals have an important role to facilitate this development.

Originality/value
This paper gives a new understanding of internal crisis communication and the importance of leadership and culture.
It’s My Time: applying the health belief model to prevent cervical cancer among college-age women
Authors: Sundstrom Beth , Brandt Heather M. , Gray Lisa , Young Pierce Jennifer 
Published: March 2018

Purpose
Cervical cancer (CxCa) incidence and mortality remain unacceptably high in South Carolina, USA, presenting an ideal opportunity for intervention. To address this need, Cervical Cancer-Free South Carolina developed an academic-community partnership with researchers and students at a public university to design, implement, and evaluate a theory-based CxCa communication campaign, It’s My Time. The paper aims to discuss this issue.

Design/methodology/approach
The goal of this campaign was to decrease CxCa by increasing human papillomavirus (HPV) vaccination and appropriate screening. This paper describes the development, implementation, and evaluation of a successful theory-based CxCa prevention communication campaign for college women based on formative audience research and targeted messages delivered to audience segments through new and traditional communication channels. The health belief model (HBM) served as a theoretical framework for the campaign throughout development, implementation, and evaluation.

Findings
This campaign demonstrated the effectiveness of the HBM to address CxCa prevention, including HPV vaccine acceptability. The campaign aimed to increase perceptions of susceptibility, which were low, by emphasizing that HPV is a sexually transmitted infection. A community-based grassroots approach to addressing disparities in CxCa prevention increased benefits and decreased barriers. Social media emerged as a particularly appropriate platform to disseminate cues to action. In total, 60 percent of participants who responded to an anonymous web-based survey evaluation indicated that they received the HPV vaccine as a result of campaign messages.

Originality/value
This paper offers practical suggestions to campaign planners about building academic-community partnerships to develop theory-based communication campaigns that include conducting formative research, segmenting target audiences, engaging with young people, and incorporating social media.
Crafting employee trust: from authenticity, transparency to engagement
Authors: Jiang Hua , Luo Yi 
Published: March 2018

PurposeThe purpose of this paper is to propose and test a model examining how three influential organizational factors – authentic leadership, transparent organizational communication, and employee engagement – are linked to employee trust.Design/methodology/approachThis study conducted an online survey on a random sample of 391 employees across different industry sectors in the USA.FindingsAuthentic leadership, transparent organizational communication, and employee engagement directly and significantly influenced the level of trust that employees have toward their organizations. Authentic leadership indirectly impacted employee engagement through transparent organizational communication. Authentic leadership also indirectly affected employee trust via the presence of transparent organizational communication and employee engagement.Practical implicationsThe study informs communication managers and organizational leaders with the importance of integrating authentic leadership and transparent communication skills, strategies, and tactics in various training and mentoring workshops. Creating a motivating, nurturing, and transparent organizational environment contributes to employee engagement and trust.Originality/valueThis study examines the drivers of employee trust by testing the effects of employee engagement, authentic leadership, and transparent organizational communication.
Volatility spillover from crude oil and gold to BRICS equity markets
Authors: Pandey Vikas , Vipul Vipul 
Published: March 2018

Purpose
The purpose of this paper is to investigate the volatility spillover from crude oil and gold to the BRICS stock markets, after removing the effect of co-movement of prices of crude oil and gold.

Design/methodology/approach
Three multivariate GARCH models (dynamic conditional correlation, constant conditional correlation, and Baba, Engle, Kraft and Kroner) are used to capture the dynamic relationship between the crude oil and gold returns. The innovations from gold and oil are orthogonalized, and the EGARCH model is employed for the spillover analysis. The influences of oil price shocks and gold price shocks are tested on the returns of each of the BRICS equity markets.

Findings
There is evidence of volatility spillover from both the crude oil and gold to the BRICS stock markets. A sub-sample analysis suggests that the volatility spillover from gold was not significant before the financial crisis of 2008, but became significant post-crisis. The volatility asymmetry, which was not significant before the crisis, also became significant after it.

Originality/value
This study examines the volatility spillover to the BRICS stock markets from crude oil and gold, after accounting for the co-movement in their prices. It can help equity investors to judge whether gold can provide incremental diversification benefit, if used in conjunction with crude oil. The study also provides insights into the changes caused by the 2008 financial crisis on this volatility spillover mechanism.
The link between mergers and acquisitions and innovation
Authors: Dezi Luca , Battisti Enrico , Ferraris Alberto , Papa Armando 
Published: March 2018

Purpose
The link between mergers and acquisitions (M&A) and innovation has been analysed in both corporate finance studies and the innovation literature. Despite this attention and the practical evidence that highlights different connections between these two terms, there is a need to investigate the latest trends with regard to these important topics, and to put a particular focus on the emerging paradigm of open innovation. Thus, this paper aims to provide a systematic literature review (SLR) about the relationship between M&As and the concept of innovation in the current scenario.

Design/methodology/approach
Through an SLR from 2012 to June 2017, 55 papers have been identified and analysed to give a better understanding of the motivations and the methodologies adopted in past studies.

Findings
This paper identifies various conceptual and research methodological characteristics of studies that have connected, directly or indirectly, M&As and innovation in recent years. In addition, the results highlight a scarcity of studies that explicitly or implicitly refer to the open innovation paradigm, marking only a partial understanding of this emerging phenomenon.

Originality/value
This paper improves the knowledge on the link between extraordinary corporate transactions and innovation, and it highlights that a clear consensus, particularly regarding the open innovation paradigm, is lacking. Thus the authors propose that future studies should carefully evaluate M&As by following the open innovation approach.
Kinetic study and characterization of a platinum electrode/sensitive membrane for malachite green detection
Authors: Ghodbane Ilhem , Kherrrat Rochdi , Zougar Saida , Lamari Rim , Haddadji Redouane , Medjram Mohamed Saleh 
Published: March 2018

PurposeThe purpose of this work is to explore electrical properties of an electrochemical sensor designed for the detection of malachite green (MG) present in an aqueous solution.Design/methodology/approachThe present sensor consists in the spatial coupling of a polymeric membrane and an ion-sensitive electrode (platinum electrode). The preparation of the polymeric membrane involves the incorporation of an ionophore (D2HPA), a polymer (polyvinylchloride [PVC]) and a plasticizer (dioctyl phthalate [DOP]). Several techniques have been used to characterize this sensor: the cyclic voltammetry, the electrochemical impedance spectroscopy and the optical microscopy. The sensibility, the selectivity and the kinetic study of a modified platinum electrode have been evaluated by cyclic voltammetry.FindingsThe obtained results reveal the possibility of a linear relationship between the current of reduction peaks and MG concentration. A linear response was obtained in a wide-concentration range that stretches from 10−5to 10−13mol L−1, with a good correlation coefficient (0.976) and a good detection limit of 5.74 × 10−14mol L−1(a signal-to-noise ratio of 3). In addition, the voltammetric response of modified electrode can be enhanced by adding a layer of Nafion membrane. Under this optimal condition, a linear relationship was obtained, with a correlation coefficient of 0.986 and a detection limit of 1.92 × 10−18mol L−1.Originality/valueIn the present research, a convenient, inexpensive and reproducible method for the detection of MG was developed. The developed sensor is capable of competing against the conventional techniques in terms of speed, stability and economy.
Accuracy of five formulae to determine the insertion length of umbilical venous catheters
Authors: Lean Wei Ling , Dawson Jennifer A , Davis Peter G , Theda Christiane , Thio Marta 
Published: March 2018

IntroductionUmbilical venous catheter (UVC) placement is a common neonatal procedure. It is important to position the UVC tip accurately at the first attempt to prevent complications and minimise handling. Catheters positioned too low need to be removed, but catheters positioned too high may be withdrawn in a sterile fashion to a safe position. We aimed to determine the precision and accuracy of five published formulae developed to guide UVC placement.MethodsThis was a prospective observational study. Following UVC insertion, anteroposterior and lateral X-rays were performed to identify catheter tip position. Parameters required to apply the five formulae were recorded. Insertion lengths were then calculated and compared with the gold standard (UVC tip at the level of the diaphragm on the lateral X-ray). They were also used to classify predicted UVC tip position as either correct (UVC tip at or up to 1 cm above the diaphragm), too high or too low.ResultsOf 118 eligible infants, 70 had the UVC tip in a position where measurements could be used. Their median (IQR) gestational age and weight were 28.5 (26–36) weeks and 1035 (745–2788) g, respectively. The predicted success rate for each formula ranged from 44.9% to 55.7%. A formula based on birth weight had the highest rate of either correct or high position (95.8%).ConclusionsInserting a UVC into a safe position on first attempt is difficult and low tip placement is common. Around half of UVCs need to be manipulated to achieve the desired position.
Rate of hepatocellular carcinoma surveillance remains low for a large, real-life cohort of patients with hepatitis C cirrhosis
Authors: Tran Sally Ann , Le An , Zhao Changqing , Hoang Joseph , Yasukawa Lee Ann , Weber Susan , Henry Linda , Nguyen Mindie H 
Published: March 2018

BackgroundIn patients with chronic hepatitis C (CHC) cirrhosis, imaging for hepatocellular carcinoma (HCC) is recommended every 6 months to maximise eligibility for curative treatment. The aim was to determine the adherence rate and outcomes among patients with CHC cirrhosis and whether the adherence rate has improved over time.MethodsRetrospective cohort study of patients with CHC cirrhosis (n=2366) monitored for ≥1 year at Stanford University Medical Center between January 2001 and August 2015.ResultsOverall demographics: mean age 54; 62.3% men; 48.3% Caucasian. 24.4% adherent to imaging every 6 months per European Association for the Study of the Liver 2000 and American Association for the Study of Liver Diseases (AASLD) 2011 criteria and 44% at least every 12 months per AASLD 2005 criteria. No significant change in adherence before and after 2011. Predictors of multivariable analysis of adherence were age >54 (OR 1.74, p<0.0001), Asian ethnicity (OR 2.23, p<0.0001), liver decompensation (OR 2.40, p<0.0001) and having ≥2 clinical visits per year (OR 1.33, p=0.01). During follow-up, 9.6% were diagnosed with HCC. Adherent patients were more likely to have smaller tumours (2.3 vs 3.3 cm, p=0.0020), be within the Milan criteria for liver transplants (73.2% vs 54.8%, p=0.006) and receive curative HCC treatment (43.6% vs 24.0%, p=0.005). On multivariable analysis, curative treatment (HR 0.32, p=0.001) and every 6-month imaging (HR 0.34, p=0.005), but not every 6–12 month imaging, were associated with reduced risk of mortality.ConclusionsAdherence to HCC surveillance continues to be poor. Adherent patients with HCC were more likely to undergo curative treatment and have better survival. Research understanding barriers to surveillance is needed.