bluuebunny/crossref_metadata_2025_split huggingface dataset:
The performance effects of complementary management control mechanisms
Authors: Nielsen Henrik , Kristensen Thomas Borup , Grasso Lawrence P. 
Published: February 2018

PurposeThe purpose of this paper is to study management control mechanisms (social, behavioral, and output control mechanisms) and their complementary effects on firm performance in lean manufacturing firms.Design/methodology/approachThe study uses second-order structural equation modeling to analyze survey data from 368 different lean manufacturing facilities.FindingsThe paper finds that the complementary effects of management control mechanisms in lean manufacturing firms outweigh their additive effects on firm performance.Research limitations/implicationsApplying isolated lean management control mechanisms leads to inferior performance, as these management control mechanisms are complementary. Thus, to realize the full potential of lean manufacturing, this paper suggests that lean management control mechanisms should be implemented as an integrated control system.Practical implicationsFirms seeking to benefit from the implementation of lean manufacturing should understand the complementarity among the management control mechanisms, as the performance effects of lean management control mechanisms when applied together are greater than their isolated additive effects.Originality/valueThis paper is the first to provide empirical evidence of the superior firm performance effects of complementary lean management control mechanisms compared with their additive effects. This paper also expands the understanding of how to conceptualize lean management control mechanisms. Specifically, this is the first paper to distinguish between social cultural control and social visual control mechanisms as well as between non-financial and financial control mechanisms. This paper is also the first to use a second-order structural equation model to properly test and account for the complementary effects on firm performance that stem from multiple control mechanisms.
Effects of carbon soot from the combustion of diesel fuels on the tribological properties of lubricating oil and diesel fuels
Authors: Shi Bin , Guo Jian Hua , Cao Xing An , Hu En Zhu , Hu Kun Hong 
Published: February 2018

Purpose
This paper aims to explore the effects of mineral diesel fuel carbon soot (MCS) and biodiesel carbon soot (BCS) on the lubrication of polyalphaolefin (PAO) and diesel fuels.

Design/methodology/approach
Two styles of carbon soot were prepared from the natural combustion of mineral diesel fuel oil (MDO) and biodiesel oil (BDO). Tribological tests were conducted on a high-frequency reciprocating rig. Friction surfaces were characterized using three-dimensional laser scanning confocal microscopy and Raman spectroscopy.

Findings
The addition of MCS and BCS to PAO could reduce friction in most cases. MCS had a negligible effect on the wear for contents not exceeding 1.0 per cent. By contrast, BCS exhibited a considerable negative influence on the wear resistance even at low contents. For diesel fuels, MCS reduced both friction and wear, whereas BCS substantially deteriorated the lubrication of BDO. MCS formed a Fe3O4/C composite lubricating film on the friction surface. BCS also entered the contact region, but it did not form an effective Fe3O4/C composite lubricating film.

Originality/value
This work compared MDO and BDO from a different perspective, i.e. the effects of their combustion carbon soot on the lubrication of lubricating oil and fuel oil. The significant negative effect of BCS on the lubrication of lubricating oil and BDO is a problem that could occur in the industrial application of BDO.
Tribological and electrical behavior of Cu-based composites with addition of Ti-doped NbSe2nanoplatelets
Authors: Li Jian Feng , Shi Qin , Zhu HeJun , Huang ChenYu , Zhang Shuai , Peng Weixiang , Li ChangSheng 
Published: February 2018

PurposeThis paper aims to clarify the size and morphology of transition metal dichalcogenides has an impact on lubrication performance of Cu-based composites. This study is intended to show that Cu-based electrical contact materials containing Nb0.91Ti0.09Se2have better electrical and tribological properties than those containing NbSe2. The tribological properties of Cu-based with different Ti-dopped NbSe2content were also discussed.Design/methodology/approachThe NbSe2and Nb0.91Ti0.09Se2particles were fabricated by thermal solid state reaction method. The powder metallurgy technique was used to fabricate composites with varying Nb0.91Ti0.09Se2mass fraction. The phase composition of Cu-based composites was identified by X-ray diffraction, and the morphology of NbSe2/Nb0.91Ti0.09Se2and the worn surface of composites were characterized by scanning electron microscopy and transmission electron microscopy. In addition, the tribological properties of composites were appraised using a ball-on-disk multi-functional tribometer. The data of friction coefficient and resistivity were analyzed and the corresponding conclusion was drawn.FindingsIn comparison with the pure copper, Cu-based composites containing Nb0.91Ti0.09Se2/NbSe2had a lower friction coefficient, illustrating the Nb0.91Ti0.09Se2with nano-size particles prepared in this work is a perfect choice for the fabrication of excellent electrical contact composites. Compared to composites with NbSe2, composites containing Nb0.91Ti0.09Se2have better tribological and electrical properties.Research limitations/implicationsBecause of the use of thermal solid state reaction method, the size of NbSe2and Nb0.91Ti0.09Se2is relatively large. Therefore, the fabrication of finer particles of Nb0.91Ti0.09Se2is encouraged.Originality/valueIn this paper, the authors discuss the tribological and electrical properties of Cu-based composites, and the value of optimum obtained as Nb0.91Ti0.09Se2content is 15 Wt.%.
Effect of thermal activation on the tribological behaviors of muscovite particles as lubricant additives in lithium grease
Authors: Du Pengfei , Chen G.X. , Song Shiyuan , Wu Jiang , Gu Kechen , Zhu Dachuan , Li Jin 
Published: February 2018

Purpose
The tribological properties of muscovite and its thermal-treated products as lubricant additives in lithium grease were investigated. The effect of thermal temperature on the crystal structure and tribological properties of muscovite was studied. This study aims to explore the tribological mechanism of muscovite and optimize a proper thermal activation temperature, thus further improving the tribological properties.

Design/methodology/approach
The crystal structure of muscovite samples was characterized by SEM, TG-DSC, XRD and FTIR. The tribological properties of grease samples were investigated using a four-ball tribotester and the worn surface was analyzed by SEM and EDS.

Findings
The excellent tribological properties of muscovite can be ascribed to the layer structure and lubricant film formed on the worn surface. Thermal temperature at 500-600°C increases the surface activity and oxygen releasing capability, and thus favors the formation of lubricant film and accordingly further improves the tribological properties. However, the layer structure is destroyed and hard phases such as alumina and amorphous appear after thermal temperature activated beyond 1000°C, as it results in the aggravation of friction and wear.

Originality/value
To the authors’ knowledge, it is the first to study the effect of thermal temperature on the crystal structure and tribological properties of muscovite. The tribological mechanism of muscovite particle and its thermal-treated products was disclosed.
Wearable health information systems intermittent discontinuance
Authors: Shen Xiao-Liang , Li Yang-Jun , Sun Yongqiang 
Published: February 2018

PurposeWearable health information systems (IS) open up a new era for personal health self-management, and bring about disruptive changes to individual lives. However, prior studies on IS post-adoptive behavior primarily focused on either continuance or discontinuance, neglecting the mutual transformation process between IS usage and rejection behavior. This behavior is expressed as intermittent discontinuance in the current study. By revising and extending the expectation-disconfirmation model, the purpose of this paper is to understand the factors affecting information system intermittent discontinuance in the context of wearable eHealth.Design/methodology/approachThis study proposes a revised expectation-disconfirmation model by incorporating four new theoretical constructs, i.e. neutral disconfirmation, attitudinal ambivalence, neutral satisfaction, and intermittent discontinuance. An online survey was used to validate the research model, and 428 wearable health device users were recruited in this study.FindingsEmpirical results demonstrate that neutral disconfirmation exerts positive effects on neutral satisfaction and attitudinal ambivalence, both of which further have positive effects on intermittent discontinuance. In addition, attitudinal ambivalence also has a positive and significant effect on neutral satisfaction.Originality/valueThis study extends the current understanding on IS post-adoption usage behavior by introducing a new concept, i.e., intermittent discontinuance. In particular, post-adoption usage behavior is viewed as a dynamic process within a changing environment in this study. Some unique features specific to intermittent discontinuance are also identified. In this regard, neutral and conflicting constructs further add new values to IS adoption and diffusion literature. In addition, the integration of eHealth and wearable devices provides a fruitful research context for future research, and this study represents one of the first attempts to empirically explore the intermittent usage problems encountered within this emerging phenomenon.
Innovativeness as a driver of the international expansion of developing markets’ firms
Authors: Bortoluzzi Guido , Kadic-Maglajlic Selma , Arslanagic-Kalajdzic Maja , Balboni Bernardo 
Published: February 2018

PurposeThe purpose of this paper is to examine the curvilinear effects of firm innovativeness (i.e. product, organisational and marketing innovation) on international expansion as well as the effect of expansion on performance in the developing countries (DCs) setting.Design/methodology/approachResearch hypotheses are tested using survey data obtained from firms located in four South-East European DCs. Covariance-based structural equation modelling is used to test the proposed conceptual framework.FindingsEmpirical findings support the hypothesised U-shaped relationship between product innovation and organisational innovation and the level of international expansion of firms in developing markets. The authors found an inverse U-shaped relationship between marketing innovation and the level of international expansion. Furthermore, the existence of a strong positive link between the level of international expansion and firm performance is also confirmed.Research limitations/implicationsWhile this research utilises a sample of firms from a homogenous group of DCs, further research could use a more heterogeneous sample and thus control the model for various contingency effects (e.g. environment turbulence, market structure and competitive dynamics).Practical implicationsWhen it comes to product and organisational innovation, international expansion is achieved only with a higher level of innovativeness. On the contrary, beyond a certain level, further investments in marketing innovation do not have additional positive effects on international expansion.Originality/valueThis study is one of the first that explicitly focuses on examining the non-linear effects of innovativeness on international expansion in the DC context.
Progressive public administration and new public management in public sector accountancy
Authors: Vivian Bruce , Maroun Warren 
Published: February 2018

PurposeThis paper aims to evaluate responses to the International Public Sector Accounting Standards Board’s proposed conceptual framework for evidence of support of new public management doctrines by key stakeholders, namely, accounting professionals, government agencies and international bodies.Design/methodology/approachThe research uses a content analysis of response letters to select phases of the conceptual framework project to identify themes/principles pointing to acceptance or rejection of new public management principles by stakeholders.FindingsAccounting professionals tend to support proposals that are consistent with principles of new public management providing evidence of normative and mimetic isomorphic pressure to align public and private sector accounting practices. Some government agencies and international organisations appear to have conformed but the majority resist efforts to incorporate a new public management discourse in public sector accounting.Research limitations/implicationsThe study is based on a content analysis of publically available response letters. It does not engage directly with respondents. In addition, not all stakeholders have submitted an equal number of response letters, with the result that it was not possible to compare responses from the developed and developing world or according to variations in legal and governance systems.Originality/valueThe study provides empirical evidence of different perspectives of the International Public Sector Accounting Standards Board’s conceptual framework project, which have not been considered explicitly by the previous research. The findings support the view that the accounting profession, as an integral part of the capital market system, exerts pressure to drive standardisation of financialised accounting practices. In contrast, government agencies support accounting systems aligned with conventional accountability principles aligned with jurisdiction-specific contexts. The interaction of these opposing perspectives is a primary determinant of change in accounting practice in the public sector space.
Evaluating the long-term valuation effect of efficient asset utilization and profit margin on stock returns
Authors: Houmes Robert , Jun Charlie Chulee , Capriotti Kim , Wang Daphne 
Published: February 2018

Purpose
This study aims to investigate the relations between long-window stock returns and prior years’ increases in DuPont identity components: profit margin and asset turnover. In particular, the authors examine the relative effectiveness of profit margin and asset turnover to predict years ahead stock returns.

Design/methodology/approach
To test the assertions, the authors regress raw, Capital Asset Pricing Model and Fama-French returns on controls and variables of interest, profit margin and asset turnover, lagged years t − 1, t − 2 and t − 3. To control for factors that could affect returns over the long windows, they also include returns lagged over years t − 1, t − 2 and t − 3 to coincide with the lagged profit margin and asset turnover variables of interest.

Findings
Results show a negative (positive) relation between returns and increases in lagged profit margin (asset turnover). However, the negative returns-profit margin relation is mitigated when increases in profit margin and asset turnover occur in the same lagged year.

Originality/value
This study adds to the existing body of research on the DuPont identity by temporally evaluating the relative long-run contributions of profit margin and asset turnover to firm value.
A chronological review of the Australian litigation risk environment surrounding IPO earnings forecasts
Authors: Artiach Tracy C. , Gallery Gerry , Pick Kimberley J. 
Published: February 2018

PurposeThis paper aims to provide a chronological review of changes in the institutional setting regulating Australian initial public offering (IPO) firms’ earnings forecasts over the period from 1994 to 2012. The changing forecasting environment covers both IPO firms’ prospectus earnings forecasts and post-listing updates to those forecasts.Design/methodology/approachThis historical analysis reviews the changes in corporate regulation and enforcement, Australian Securities Exchange listing requirements and the outcomes of securities class actions (SCA) that affect IPO firms’ earnings forecasts.FindingsA review of the institutional setting regulating Australian IPO firms’ earnings forecasts reveals two inter-temporal shifts in (increasing) litigation risk over 1994-2012 period which have arisen from more onerous regulations, stronger regulatory enforcement and a more active SCA market. The authors document the corporate responses to those shifts.Originality/valueThis is the first study to comprehensively document research of an inter-temporal litigation risk shift on IPO firms’ earnings forecasting behaviour. It therefore provides a formative base and a useful resource for researchers, practitioners and investigators (regulators, forensic accountants, etc.) when examining the impact of the changes on IPO firms’ forecasting behaviour following regulatory change and enforcement.
Delegation to a possibly ignorant agent
Authors: Semenov Aggey 
Published: February 2018

AbstractIn a delegation problem, an uninformed principal delegates decision‐making powers to a biased and possibly ignorant agent. The principal cannot use monetary payments but can restrict the set of the agent's choices. I show that in the general case, the principal may offer a disconnected set of choices. In a setting with arbitrary bias the uncertainty principle holds—the principal benefits as the likelihood that the agent is informed increases. When the bias is constant, I show that the ally principle holds—the principal benefits as the bias becomes smaller. Finally, when the likelihood of the agent being informed is determined by the agent's effort, then for small biases the principal benefits from limiting the agent's choice. When the agent is sufficiently biased, the principal gives more choice to the agent, so as to to improve incentives for information acquisition.
“It wasn't feasible for us”: Queer Women of Color Navigating Family Formation
Authors: Karpman Hannah E. , Ruppel Emily H. , Torres Maria 
Published: February 2018

ObjectiveThis intersectional analysis was designed to explore how lesbian, bisexual, and queer (LBQ) women of color understand and navigate family formation decisions.BackgroundFamily formation research centers White heterosexual parents and heteronormative pathways (i.e., adoption and cryobank purchased sperm). Choosing a known donor may be a way for LBQ women of color to circumvent a process that has not been responsive to their needs.MethodOur qualitative analysis of 13 interviews of LBQ parents in families of color examined (a) the processes through which queer women of color arrive at the selection of a known donor, (b) the characteristics that queer women of color prioritize in donor selection, and (c) how women's interactions with external institutions (e.g., cryobanks) and histories of oppressive racialized family formation practices influence their decision‐making.ResultsParticipants arrived at the selection of known donors because the desired donor characteristics were unavailable through commercial sperm banks, particularly with regard to the intersection of a person who could be known and mirrored specific racial, ethnic, and cultural characteristics. This decision was highly connected to their individual identities and the intersections of those identities.ConclusionLBQ women of color may choose known sperm donors and seek to minimize their use of biotechnology because they do not consider other alternatives (e.g., bank‐acquired sperm) desirable or feasible.ImplicationsFindings invite the reimagination of a cryobanking system that operates on a relational rather than biomedical model and the need for services that practice outside of White, heteronormative paradigms.
Optical coherence tomography angiography in pseudophakic cystoid macular oedema compared to diabetic macular oedema: qualitative and quantitative evaluation of retinal vasculature
Authors: Sacconi Riccardo , Corbelli Eleonora , Carnevali Adriano , Mercuri Stefano , Rabiolo Alessandro , Querques Lea , Marchini Giorgio , Bandello Francesco , Querques Giuseppe 
Published: February 2018

AimsTo describe optical coherence tomography angiography (OCT-A) abnormalities of patients with pseudophakic cystoid macular oedema (PCMO) before and after pharmacological resolution, compared with diabetic macular oedema (DMO) and normal eyes.MethodsIn this retrospective, observational study, 44 eyes (30 patients) were included: 15 eyes (15 patients) affected by PCMO; 14 healthy fellow eyes used as negative control group; 15 eyes (15 age-matched and sex-matched patients) with DMO used as positive control group. All patients underwent a complete ophthalmological examination at baseline, including OCT-A scans of the macula through AngioPlex CIRRUS-5000 (Carl Zeiss Meditec, Dublin, USA). Patients with PCMO and DMO were re-evaluated after the pharmacological resolution of cystoid macular oedema (CMO).ResultsDisruption of parafoveal capillary arcade and cystoid spaces in deep capillary plexus (DCP) were frequent in patients with PCMO and DMO (73% and 100%, 87% and 100%). Capillary abnormalities and non-perfusion greyish areas in DCP were more frequent in DMO (P<0.001 and P=0.014). Patients with PCMO showed a larger foveal avascular zone area in DCP at baseline (P<0.001), which significantly reduced after treatment (P=0.001). Vessel density of full-thickness retina and DCP was reduced in patients with PCMO (P=0.022 and P=0.001), and no changes were observed after treatment. Interestingly, DCP appeared less represented in patients with DMO than PCMO subjects (P=0.001).ConclusionsPatients with PCMO have an impairment of mainly DCP, partially reversible after treatment. Furthermore, we disclosed that different alterations of the retinal vasculature characterise CMO derived from two different diseases, namely PCMO and DMO, and this could be due to their distinct pathophysiology.
Pregnancy diet and offspring asthma risk over a 10-year period: the Lifeways Cross Generation Cohort Study, Ireland
Authors: Viljoen Karien , Segurado Ricardo , O’Brien John , Murrin Celine , Mehegan John , Kelleher Cecily C 
Published: February 2018

ObjectiveThe association of maternal pregnancy diet with offspring asthma risk have been reported. However, literature on longitudinal patterns of asthma risk relative to intrauterine nutrient exposure is limited. We aimed to establish whether vegetable, oily fish and vitamin D intake during pregnancy are associated with childhood asthma risk over a 10-year period in the Irish Republic.DesignMother–child pairs (n=897) from the Lifeways prospective birth cohort, with data on nutrient intake during pregnancy and asthma status, respectively, were eligible for inclusion in the analysis. Data on socioeconomic and morbidity indicators over 10 years of follow-up on mothers and the index child were collected through self-administered questionnaires. Asthma status as diagnosed by the general practitioner at any time point over 10 years was related to maternal vegetable, oily fish and vitamin D intake during pregnancy, while adjusting for gestational age, socioeconomic status, smoking at delivery, breast feeding, season of birth and supplement use. Data were modelled with a marginal model on correlated observations over time within individuals.ResultsIn the fully adjusted model, asthma was inversely associated with higher daily average intake of oily fish (OR 0.23 per serving/day, 95% CI 0.04 to 1.41) and of vegetables (OR 0.96 per serving/day, 95% CI 0.88 to 1.05), but the confidence limits overlapped 1. A higher daily vitamin D intake was associated with reduced odds of asthma (OR 0.93 per μg/day, 95% CI 0.89 to 0.98).ConclusionThis analysis suggests higher daily average intake of vitamin D in pregnancy is associated with asthma risk in offspring over the first 10 years of life.