bluuebunny/crossref_metadata_2025_split huggingface dataset:
Implementing CSR activities through management control systems
Authors: Laguir Lamia , Laguir Issam , Tchemeni Emmanuel 
Published: May 2019

PurposeThe purpose of this paper is to take into account Simons’ (1994) formal levers of control framework and more informal processes to examine how organizations implement and manage corporate social responsibility (CSR) activities through management control systems (MCSs).Design/methodology/approachA multiple-case study was conducted in ten large French organizations. Qualitative data were collected during in-depth semi-structured interviews with the managers who were best informed on CSR practices and MCSs. The authors then performed within-case and cross-case analysis.FindingsThe study shows that organizations use different MCSs to manage CSR activities directed toward their salient stakeholders – that is, employees, customers, suppliers and community. Specifically, the authors found that social MCSs are used to communicate CSR values, manage risk, evaluate CSR activities, and identify opportunities and threats. In addition, the use of MCSs to implement CSR activities is mainly driven by the need to satisfy salient stakeholder demands, manage legitimacy and reputation issues, and meet top management expectations and enhance their commitment. Last, the use of social MCSs is hindered by a lack of clear strategic CSR objectives and action plans, a lack of global standards and measurement processes for CSR, and a lack of time and financial resources.Originality/valueThe study addresses recent calls in the literature for research into the ways formal and informal control systems are used to implement CSR activities and provides insight that may stimulate further research.
Rapid trajectory optimization for hypersonic entry using convex optimization and pseudospectral method
Authors: Wang Jinbo , Cui Naigang , Wei Changzhu 
Published: May 2019

Purpose
This paper aims to develop a novel trajectory optimization algorithm which is capable of producing high accuracy optimal solution with superior computational efficiency for the hypersonic entry problem.

Design/methodology/approach
A two-stage trajectory optimization framework is constructed by combining a convex-optimization-based algorithm and the pseudospectral-nonlinear programming (NLP) method. With a warm-start strategy, the initial-guess-sensitive issue of the general NLP method is significantly alleviated, and an accurate optimal solution can be obtained rapidly. Specifically, a successive convexification algorithm is developed, and it serves as an initial trajectory generator in the first stage. This algorithm is initial-guess-insensitive and efficient. However, approximation error would be brought by the convexification procedure as the hypersonic entry problem is highly nonlinear. Then, the classic pseudospectral-NLP solver is adopted in the second stage to obtain an accurate solution. Provided with high-quality initial guesses, the NLP solver would converge efficiently.

Findings
Numerical experiments show that the overall computation time of the two-stage algorithm is much less than that of the single pseudospectral-NLP algorithm; meanwhile, the solution accuracy is satisfactory.

Practical implications
Due to its high computational efficiency and solution accuracy, the algorithm developed in this paper provides an option for rapid trajectory designing, and it has the potential to evolve into an online algorithm.

Originality/value
The paper provides a novel strategy for rapid hypersonic entry trajectory optimization applications.
Variance risk premia for agricultural commodities
Authors: Xi Wenwen , Hayes Dermot , Lence Sergio Horacio 
Published: May 2019

PurposeThe purpose of this paper is to study the variance risk premium in corn and soybean markets, where the variance risk premium is defined as the difference between the historical realized variance and the corresponding risk-neutral expected variance.Design/methodology/approachThe authors compute variance risk premiums using historical derivatives data. The authors use regression analysis and time series econometrics methods, including EGARCH and the Kalman filter, to analyze variance risk premiums.FindingsThere are moderate commonalities in variance within the agricultural sector, but fairly weak commonalities between the agricultural and the equity sectors. Corn and soybean variance risk premia in dollar terms are time-varying and correlated with the risk-neutral expected variance. In contrast, agricultural commodity variance risk premia in log return terms are more likely to be constant and less correlated with the log risk-neutral expected variance. Variance and price (return) risk premia in agricultural markets are weakly correlated, and the correlation depends on the sign of the returns in the underlying commodity.Practical implicationsCommodity variance (i.e. volatility) risk cannot be hedged using futures markets. The results have practical implications for US crop insurance programs because the implied volatilities from the relevant options markets are used to estimate the price volatility factors used to generate premia for revenue insurance products such as “Revenue Protection” and “Revenue Protection with Harvest Price Exclusion.” The variance risk premia found implies that revenue insurance premia are overpriced.Originality/valueThe empirical results suggest that the implied volatilities in corn and soybean futures market overestimate true expected volatility by approximately 15 percent. This has implications for derivative products, such as revenue insurance, that use these implied volatilities to calculate fair premia.
Corporate governance and detrimental related party transactions
Authors: Fooladi Masood , Farhadi Maryam 
Published: May 2019

Purpose
Prior studies suggest that most expropriation of firm’s resources is conducted through related party transactions (RPTs). Based on the conflict of interest view, related parties opportunistically use their authorities to expropriate firms’ resources for their own benefits via RPTs subsequently increasing agency costs and reduce firm value. One important monitoring system suggested by agency theory to reduce the agency problem is corporate governance (CG). CG monitors firm’s performance to align the interests of those who control and those who own the residual claims in a firm. The purpose of this paper is to investigate the moderating effect of CG characteristics on the relationship between RPTs and firm value.

Design/methodology/approach
In order to clarify the distinct effect of RPTs, this study categorises RPTs into two groups including beneficial and detrimental RPTs (DRPTs). Applying “proportionate stratified random sampling”, this study covers a panel of 271 firms listed on Bursa Malaysia over the period of 2009–2011, using a moderated multiple regression model.

Findings
This study documents that firm value is positively associated with beneficial RPTs (BRPTs) and negatively related to detrimental RPTs (DRPTs). In addition, results show that divergence can intensify the negative relationship between DRPTs and firm value. Findings support the necessity for more scrutiny by regulators, policy makers and standard setters to monitor the conflict of interests in RPTs and restrain the power of related parties to protect the firm’s wealth by introducing stricter regulations for RPTs and improve CG practices especially to monitor RPTs in order to limit the opportunistic behaviour of related parties.

Research limitations/implications
Research implications have been presented in Section 10. It has also been summarised in practical implications and social implications sections.

Practical implications
The findings of this study indicate that investors, creditors and policy makers should not consider all RPTs as harmful transactions and it seems necessary to categorise RPTs into different groups including transactions which are detrimental and transactions which are beneficial to the firm.

Social implications
The findings of this study support the necessity for more scrutiny by regulators, policy makers and standard setters to monitor the conflict of interests in RPTs. They should restrain the power of related parties to protect the firm’s wealth by introducing stricter regulations for RPTs and improving CG practices especially to monitor RPTs in order to limit the opportunistic behaviour of related parties.

Originality/value
This study contributes to the RPTs literature by showing that the effect of RPTs on firm value depends on the types of RPTs, and market participants allocate different values to different types of RPTs. Therefore, to fill the gap and clarify the distinct effect of RPTs, this study categorizes RPTs into two groups including beneficial and detrimental RPTs.
Audit committee chair accounting expertise and audit report timeliness
Authors: Baatwah Saeed Rabea , Salleh Zalailah , Stewart Jenny 
Published: May 2019

PurposeThe purpose of this paper is to investigate whether the characteristics of the audit committee (AC) chair affect audit report timeliness. In particular, the direct association between AC chair accounting expertise and audit report delay, and the moderating effect of other characteristics of AC chair on this association are examined.Design/methodology/approachTo achieve the purpose of this study, the characteristics examined by this study are AC chair expertise, shareholding, tenure and multiple directorships. Furthermore, a sample of Malaysian companies during the period 2005–2011 and the fixed effects panel data method are utilized.FindingsThe results suggest that an AC chair with accounting expertise is associated with a reduction in audit delay. The reduction is more obvious when the chair holds shares in the company, but is weakened by longer tenure and multiple directorships. These results are robust after conducting several robust tests. Using mediating analysis, the authors also document that an AC chair with accounting expertise can enhance the timeliness of audit reports even when the quality of financial reporting is lower. The reported result is supported by additional analysis that finds that AC chairs with accounting expertise and AC chairs with accounting expertise and shareholding are significantly associated with shorter abnormal audit delay.Originality/valueThis study provides comprehensive analysis concerning the association between AC chair and audit report timeliness using a unique setting. It is among the limited evidence that reports the moderating effect of AC chair characteristics on the role of such chair on audit report timeliness.
Evaluating the individual and organizational impact of enterprise content management systems
Authors: Harr Andrea , vom Brocke Jan , Urbach Nils 
Published: May 2019

Purpose
The purpose of this paper is to gain a deeper comprehension of the nature of enterprise content management systems (ECMS) success by exploring factors that are important in the context of ECMS success, i.e. how these factors can be measured, and how they are interrelated.

Design/methodology/approach
The paper develops a success model specific to the enterprise content management (ECM) domain that builds on the DeLone and McLean information systems (IS) success model. The model is empirically tested by means of structural equation modeling applying the partial least squares approach and using data collected in an online survey.

Findings
The results show that ECMS positively affects organizational content management in terms of efficiency, collaboration and compliance. It also provides evidence that the use of the ECMS alone does not provide impact to the organization, but needs to be moderated either by the impact of the ECMS on the user or the users’ satisfaction of the ECMS.

Practical implications
For practitioners, the model identifies the factors that influence the success of ECMS. Practitioners can monitor these factors as performance indicators to improve users’ satisfaction with the ECMS and, thus, the success of their ECMS. Furthermore, the results can support practitioners in understanding the multiple facets of ECMS success to improve how they plan and prepare for ECM investments.

Originality/value
The study’s results contribute to theory by extending and empirically testing the D&M IS success model in a new domain and system context. The presented research is the first to empirically validate a comprehensive ECMS success model that extends knowledge related to ECM by examining the relationship between the quality dimensions and the success measures.
Climate change as a corporate strategy issue
Authors: Dahl Trine , Fløttum Kjersti 
Published: May 2019

PurposeThe purpose of this paper is to explore how energy companies discursively construct climate change when integrating it into their overall business strategy.Design/methodology/approachThis linguistic study uses a quantitative/qualitative approach to investigate three instances of recent climate disclosure, climate strategy reports, by the energy majors Statoil (now Equinor), Suncor Energy and Total. The qualitative analysis focuses on how keywords and expressions function in their immediate linguistic context. The discussion takes the socio-political and business context of the companies into account.FindingsThe paper finds that the reports discursively construct climate change in different ways. Total presents climate change primarily as a responsibility the company is ready to take on; Suncor Energy presents it primarily as a business risk; and Statoil as a business opportunity. In the material as a whole, however, the risk representation is the most prevalent.Research limitations/implicationsThe material is relatively modest; however, the three reports represent the first comprehensive accounts of how energy players fit climate considerations into their overall strategy. The analysis is based on three search terms (responsibility, risk and opportunity). Further studies should include a broader range of words that may be semantically related to each approach.Practical implicationsThe study can inform corporate strategy discussions and indicate the rhetorical implications of discourse-related choices in climate disclosure.Originality/valueThe study deals with very recent corporate disclosure involving an emerging discourse, climate strategy reporting. As the reports represent responses to investor engagement, the findings should also be relevant for studies involving stakeholder perceptions.
Preparation of an associative thickener for digital printing of nylon carpet
Authors: Zhou Chang-E , Niu Haidan , Zhang Qing , Li Huixia , Kan Chi Wai , Sun Chang , Du Jinmei , Xu Changhai 
Published: May 2019

PurposeThis paper aims to prepare an associative thickener base on two polyacrylate-based copolymers, which can be used for digital printing of nylon carpet with enhanced performance.Design/methodology/approachAn associative thickener was prepared by compounding two polyacrylate-based copolymers, cationic starch and polyacrylic acid; and mediated by polyethylene glycol and polyacrylamide crosslinker. The formulation of the associative thickener was optimized by using the orthogonal array testing strategy. The stability of the associative thickener was investigated by measuring effects of temperature, electrolytes, storage time and auxiliaries on viscosity. The associative thickener was compared with a commercial thickener by evaluating their performance in digital printing of nylon carpet.FindingsThe associative thickener provided same color strength and fastness in the printing of nylon carpet as the commercial one, but was more easily washed off for a better hand feeling of the printed carpet.Practical implicationsThe prepared associative thickener can be applied for digital printing of nylon carpet.Originality/valueThe associative thickener can be facilely prepared from commercially available chemicals and suitable for digital printing of nylon carpet.
Study on UV-protection and hydrophobic properties of cotton fabric functionalized by graphene oxide and silane coupling agent
Authors: Shi Feilong , Xu Jia , Zhang Zhanzhu 
Published: May 2019

Purpose
This study aims to prepare UV protection and hydrophobic fabric through modifying cotton fabric by graphene oxide and silane coupling agent. The graphene oxide and silane coupling agent (KH570) are anchored on the cotton fabric by a stable chemical bond.

Design/methodology/approach
Graphene oxide was prepared by modified Hummers method. The fabric sample was treated with graphene oxide and silane coupling agent KH570 using simple dipping-padding-drying method. The effects of the dosage of graphene oxide, silane coupling agent KH570 and curing temperature were determined by single variable experiment and orthogonal experiment, The UVA and UVB transmittances in ultraviolet light of the sample fabric were characterized, and the contact angle test method with water was used to indicate the hydrophobicity of the sample fabric. The structure and surface of the fabric were analyzed using Fourier-transform infrared spectroscopy and scanning electron microscopy.

Findings
The cotton fabric was successfully modified by graphene oxide and silane coupling agent KH570. Compared with the untreated fabric, the surface of the fabric was smooth, and there was no gap on the fiber. The graphene oxide, silane coupling agent KH570 and cotton fabric combined tightly. The UPF value of the modified fabric was 50+, and the contact angle reached 138.1°. It had excellent UV protection and hydrophobic properties.

Research limitations/implications
Although graphene oxide and silane coupling agents KH570 had successfully endowed the cotton fabric with good UV protection and hydrophobic properties, graphene oxide and silane coupling agent KH570 are expensive and used in large quantities. There are certain limitations in the actual life and production process.

Practical implications
After treating with silane coupling agent, the hydrophilic fabric treated with graphene oxide is being translated into hydrophobic, and graphene oxide bonded with cotton. The modified fabrics also have excellent UV protection. This fabric can be used for outdoor sports such as clothes and tents.

Originality/value
Cotton fabric treated with graphene oxide generally by simple dip-dry-cure method is hydrophilic and graphene oxide is easy to drop. The usage of silane coupling agent KH570 as a crosslinking agent to link graphene oxide and cotton fibers has not been reported yet. The modified fabrics have both UV protection and hydrophobic properties.
Solid waste management- sustainability towards a better future, role of CSR – a review
Authors: Rajesh Preethi 
Published: May 2019

Purpose
Human activities in household and industries generate an enormous amount of waste material, both organic and non-biodegradable matter, which substantially contribute to land, water and air contamination. The study aims to highlight the possible methods in solid waste management (SWM) and its influence on economy and environment. The paper is an attempt to bring out the necessity of corporate social responsibility (CSR) in the management of solid waste.

Design/methodology/approach
The paper is prepared after an elaborate review of literature connected with SWM.

Findings
The paper emphasizes the need of SWM and the role of corporate bodies in building a robust system in the management of solid waste, creating a healthy environment to all.

Research limitations/implications
The paper is entirely based on literature review and reports and not on individual's research.

Practical implications
The paper has a multi-level faceted approach where real-time practices in different countries have been explored.

Social implications
This study can enable the collaboration of corporates, scientific community and the municipal local bodies in the area of SWM.

Originality/value
This paper deliberates on how CSR can be a driving force for a sustainable model for SWM.
Feasibility study of using solar energy as a renewable source in office buildings in different climatic regions
Authors: Khanmohammadi Shoaib , Zanjani Mohammad , Veysi Farzad 
Published: May 2019

Purpose
Present research focus on using solar energy as a renewable option for office buildings in different climatic conditions in Iran. To seeking a way to use clean solar energy and reduce current expense in buildings an investigation carried out. Nine office buildings in various climatic regions selected as case studies. Through a precise examination, buildings specifications, energy demand and climate information carried out. In the first step based on the buildings type and hot water demand, solar water heater systems designed for each case. In the second step, a cost-benefit analysis is done to detriment the economic aspects of implement aforementioned type of solar system. A cost-benefit analysis is done from saving energy and return time of investment point of view. Results indicate that solar water heater with low investment about US$500 and payback time between 2 and 5 years can be noticed as a desirable renewable option in case studies. Furthermore, analysis reveals that thermal load of building is more effective on fuel saving in building, while solar radiation intensity has more effective on the payback in solar water heater utilization.

Design/methodology/approach
In this study based on thermal load of nine building office and radiation of different part of Kermnashah province, the possibility of solar water system is investigated.

Findings
Analyses reveal that the thermal load of building is more effective on fuel saving, while solar radiation intensity has more effective on the payback in solar water heater utilization. The main originality goes back to consideration of different meteorological conditions in solar water heater selection.
Identification of potentially druggable molecular alterations in skin adnexal malignancies
Authors: Cavalieri Stefano , Busico Adele , Capone Iolanda , Conca Elena , Dallera Elena , Quattrone Pasquale , Licitra Lisa , Pruneri Giancarlo , Bossi Paolo , Perrone Federica 
Published: May 2019

AbstractSkin adnexal cancers (SAC) are a heterogeneous group of rare malignancies with histological differentiation towards epithelial adnexa, which lack effective systemic treatments. The aim of this work is to identify any potentially druggable genomic alterations for possible targeted therapies. Cases of primary or recurrent/metastatic (RM) SAC between 2002 and 2014 were identified by searching the institutional cancer registration database. Histological sections of all referral cases were reviewed by a dedicated pathologist to confirm diagnosis. Immunohistochemistry was performed to assess the expression of androgen receptors (AR) and human epidermal growth factor receptor type 2 (HER2). Targeted next‐generation sequencing (T‐NGS) was performed to identify targetable mutations (panel of 50 genes analyzed by Cancer Hotspot Panel, Ion‐Torrent Personal Genome Machine). Mutational analysis of the PTCH1 gene not present in the T‐NGS panel was assessed by Sanger sequencing. A total of 45 cases with available histological samples were identified (35 primary, 10 RM). The most frequent histological type was porocarcinoma (n = 12). Globally, 14 cases (31%) were AR+ (6/10 RM, 60%; 8/35 primary, 23%). HER2 was shown as 2+ in eight of 42 (19%) cases (2/9 RM, 22%; 6/33 primary, 18%). DNA was adequate for T‐NGS analysis in 25 cases. In the majority of cases (17 cases, 68%) at least one mutation in oncogenes or tumor suppressor genes was found: the most frequent ones involved TP.53 (13 cases, 76% of mutated SAC) and PIK3CA (three cases, 18%). The rate of PTCH1 mutation was 30%. These findings support the use of molecular screening in patients with advanced SAC.