bluuebunny/crossref_metadata_2025_split huggingface dataset:
Blurring the borders between B2B and B2C: a model of antecedents behind usage of social media for travel planning
Authors: Nath Atanu , Saha Parmita , Salehi-Sangari Esmail 
Published: June 2019

PurposeThe purpose of this paper is to call for a scrutiny of the dualist approach to business-to-business (B2B) and business-to-customer (B2C) marketing in industries driven by consumer-generated content. It posits that individual consumer-centric factors are influential for B2B marketing as well in sectors such as the travel industry and investigates the determinants of tourists’ intention to use social media websites for travel planning.Design/methodology/approachIntegrating constructs from IS and marketing literature, the paper proposes information quality and perceived enjoyment as antecedents of perceived usefulness, attitude and intention to use. The research model is tested using data from social media users with experience in travel planning.FindingsResults show that perceived usefulness and information quality are stronger predictors of attitude and behavioral intention than perceived enjoyment. Enjoyment was not found to be strongly influential. Relevancy and reliability of information and its usefulness concerning travel-planning needs were found more influential.Research limitations/implicationsData were collected from social media users, raising possible issues of representativeness.Practical implicationsThe paper offers clarity regarding antecedents of downstream user behavior which can be of significant value. Demarcations in B2B and B2C perspectives blur in the context of social media, enabling more effective integration.Originality/valueThe paper brings in and validates the roles of information quality and enjoyment as influencers of behavior. Identifying the travel industry as a sector having greater likelihood of B2BC convergence, the paper extends IS adoption research to user-interactive sites in the travel-planning context, which can benefit the consumer as well as the supply side.
Higher education accreditation, quality assurance and their impact to teaching and learning enhancement
Authors: Makhoul Samar Aad 
Published: June 2019

Purpose
This paper aims to study the relationship between higher education accreditation and teaching and learning enhancements in academic institutions. Higher education institutions are now looking at satisfying the standard by standard list assigned by internationally recognized accreditation agencies. The purpose of this paper is to investigate whether outside quality confirmation can truly influence the inward life of higher education institutions. Will accreditation implementation have an impact on teaching and learning enhancement and drive institution change?

Design/methodology/approach
This study was based on an explanatory qualitative design whereby individual faculty members who are tenured or in tenure-track positions in business schools in Lebanese universities were interviewed. The latter universities from which interviewees were questioned are either the Association to Advance Collegiate Schools of Business (AACSB) accredited or currently pursuing accreditation. The sample included 30 faculty members from four different higher education Lebanese institutions.

Findings
Following thorough review of previous literature, and building on the outcomes of the interviews conducted for the purpose of this research, the author deduced that AACSB serves as the optimal guiding mechanism that incorporates effective evaluation criteria for learning quality and universities. There also exist a lack of commonality and shared standards among accrediting agencies. The researchers also highlight the need to introduce further quantification into the accrediting measures adopted including faculty retention and student attrition rates.

Research limitations/implications
Ranking agencies were not considered in this study. Those can be used to assess the effectiveness of higher education institutions and will provide fair quality assurance of learning. It is encouraged to incorporate the ranking agencies variable within the scope of future studies for further analysis.

Practical implications
The paper includes the need to introduce further quantification into the accrediting measures adopted including faculty retention and student attrition rates.

Originality/value
The focus of this study will be of particular interest to Business school seeking or maintaining accreditation. It will also be of interest to the Lebanese government if they want to look at having a regional accreditation. Future research could possibly explore the need to have a regional accreditation especially with the emerging numbers of higher education institutions in Lebanon.
Uncovering diffusion trends in computer science and physics publications
Authors: Amjad Tehmina , Ali Ayesha 
Published: June 2019

Purpose
The purpose of this paper is to trace the knowledge diffusion patterns between the publications of top journals of computer science and physics to uncover the knowledge diffusion trends.

Design/methodology/approach
The degree of information flow between the disciplines is a measure of entropy and received citations. The entropy gives the uncertainty in the citation distribution of a journal; the more a journal is involved in spreading information or affected by other journals, its entropy increases. The citations from outside category give the degree of inter-disciplinarity index as the percentage of references made to papers of another discipline. In this study, the topic-related diffusion across computer science and physics scholarly communication network is studied to examine how the same research topic is studied and shared across disciplines.

Findings
For three indicators, Shannon entropy, citations outside category (COC) and research keywords, a global view of information flow at the journal level between both disciplines is obtained. It is observed that computer science mostly cites knowledge published in physics journals as compared to physics journals that cite knowledge within the field.

Originality/value
To the best of the authors’ knowledge, this is the first study that traces knowledge diffusion trends between computer science and physics publications at journal level using entropy, COC and research keywords.
Knowledge management and e-learning in virtual learning community based on social network analysis
Authors: Deng Yazhong , Sun Wei , Chen Min , Yang Yuan 
Published: June 2019

Purpose
It is particularly important to study the learner cognition based on information technology and change of learning environment in e-learning. Therefore, based on the combination of knowledge management and e-learning, the purpose of this paper is to discuss the basic rules and existing problems of virtual learning community (VLC).

Design/methodology/approach
In this study, a set of principles and basic framework of VLC was proposed, which could effectively instruct the construction of knowledge and collective wisdom development of VLC. Meantime, this paper revealed and constructed the theoretical framework and learning model for facilitating the advance of collective intelligence, described the main characteristics of collaborative knowledge building and traced the trajectory of convergence of collective intelligence and verified them through case studies and field studies.

Findings
The author analyzed the characteristics of VLC assisting knowledge construction and traced the trajectory of convergence of collective intelligence. In this way, the learners not only construct the meaning of knowledge in the process of participation from the edge to the center, but also complete the transformation from a green hand to an old hand. As a result, the learners form a sense of belonging to the community and complete the identity construction as a member of the community in the process of co-constructing the cultural tradition and value orientation of the community.

Research limitations/implications
The analysis of the framework is made relatively in general terms, and lacks of the concrete, practical analysis. Therefore, it is necessary to adopt the social network analysis method to carry out systematic research on the framework, so as to make the actual operation of the VLC more practical.

Practical implications
It is significant to adopt the construction of the research system and theoretical framework in building VLC so as to improve the learner’s abilities of knowledge building and make full use of the advantages of the VLC.

Originality/value
This paper revealed and constructed the theoretical framework and learning model for facilitating the advance of collective intelligence. Besides, it provides a model reference for the follow-up construction of a new collective learning model.
Why does decomposed audit proposal readability differ by audit firm size? A Coh-Metrix approach
Authors: Chang Yu-Tzu , Stone Dan N. 
Published: June 2019

Purpose
This paper aims to introduce the emerging artificial-intelligence-based readability metrics (Coh-Metrix) to examine the effects of firm size on audit proposal readability.

Design/methodology/approach
Coh-Metrix readability measures use emerging computation linguistics technology to better assess document readability. These metrics measure co-relations of words, sentences and paragraphs on multi-dimensions rather than adopting the unidimensional “bag of words” approach that examines words in isolation. Using eight Coh-Metrix orthogonal principal component factors, the authors analyze the Chang and Stone (2019) data set comprised of 370 hand-collected audit proposals submitted by audit firms for the US state and local governments’ audit service contracts.

Findings
Audit firm size has a significant impact on the readability of audit proposals. Specifically, as measured by the traditional readability metric, the proposals from smaller firms are more readable than those submitted by larger firms. Furthermore, decomposed readability metrics indicate that smaller firm proposals evidence stronger (deep) text cohesion, whereas larger firm proposals evidence a stronger narrative structure and higher connectivity (relational indicators) among proposal elements. Unlike the traditional readability metric, however, the emergent readability metrics are uncorrelated with auditor selection.

Research limitations/implications
Work remains to develop and validate Coh-Metrix measures that are specific to the context of accounting and auditing practice. Future research can use emerging readability measures to examine various textual features (e.g. text cohesion) in finance or accounting related documents.

Practical implications
The results provide practitioners with insight into the proposal writing strategies and practices of larger and smaller firms. In addition, the results highlight the differing audit firm selection outcomes from traditional and Coh-Metrix readability metrics.

Originality/value
This study introduces new data and holistic readability measures to the auditing literature.
An extension to the EVLN model: the role of employees’ silence
Authors: Sabino Ana , Nogueira Fernanda , Cesário Francisco 
Published: June 2019

PurposeIndividuals’ intentional responses to declining job satisfaction have been associated with the EVLN model. Employees’ silence, as an independent construct, can be understood as an individual, intentional and deliberate decision to retain important information for the organization. The purpose of this paper is to analyze employees’ silence, which can be understood as a fifth individual response to job satisfaction declining, along with the remaining four responses proposed in the EVLN model. It is proposed as an extension to the original model through the introduction of employee silence; the model is referred to as the EVLNS model.Design/methodology/approachThe present study is quantitative, hypothetical-deductive, correlational and transversal. The sample is composed of 756 professionals working in the higher education sector. The paper used structural equation modeling (SEM) analyses to test its hypotheses.FindingsResults showed that employees’ silence has a dual factorial structure, which is composed of an adhesion dimension and a rejection dimension. The study also finds that these two dimensions can be integrated as an extension of the original EVLN model. It is found that, although they are related, these dimensions also capture a certain degree of independence, with different levels of influence of job satisfaction.Practical implicationsAn important implication is that silence is a complex phenomenon, suggesting that this is more than the simple absence of voice and may have different motives. Additionally, it is important to emphasize that job satisfaction can contribute to different individual responses and managers must act accordingly.Originality/valueThe study contributes to a better understanding of the individuals’ potential responses to declining job satisfaction through the extension of the original EVLN model with the introduction of a fifth response – the employees’ silence.
Unblocking the chain – findings from an executive workshop on blockchain in the supply chain
Authors: van Hoek Remko 
Published: June 2019

Purpose
There is a lot of interest in blockchain in the supply chain and several papers call it a disruptive technology. Existing research, however, is mostly conceptual and focused on use-case development and early pilots. This paper aims to report the findings from a workshop with managers aimed at empirically exploring what adoption rates and focus areas are for blockchain in the supply chain, what drives blockchain in the supply chain applications and what barriers are to the implementation of blockchain in the supply chain.

Design/methodology/approach
A workshop with managers was organized to empirically explore blockchain adoption levels and focus areas in the supply chain, as well as drivers and barriers of implementation.

Findings
Workshop participants reported that adoption of blockchain in the supply chain today is very limited but actively considered by many. Drivers for this consideration include achieving greater transparency and visibility, as well as, improving processes and reducing costs. Participants identify many barriers, including a lack of understanding of costs and benefits of blockchain in the supply chain. Interestingly, participants report less concern about the feasibility of the technology implying managerial consideration if progressing beyond the technology and into the potential adoption of it. As a result, participants may be moving beyond the hype surrounding blockchain and giving consideration to the many remaining questions. A working technology does not yet mean that there is a feasible supply chain adoption. As a result, it may be too early to tell whether blockchain will be a disruptive technology. This paper identifies several fruitful areas for further consideration by management and in research.

Originality/value
As there is little empirical research on blockchain in the supply chain, this paper moves beyond use-case development and the exploration of pilot cases and studies how companies may consider supply chain adoption beyond the pilot and the early development of blockchain. Although only offering an initial exploration, this paper uncovers progress being reported in industry and many areas where further consideration and research can help advance thinking and practice.
Portfolio optimization based on modified expected shortfall
Authors: Jadhav Deepak , Ramanathan T.V. 
Published: June 2019

Purpose
An investor is expected to analyze the market risk while investing in equity stocks. This is because the investor has to choose a portfolio which maximizes the return with a minimum risk. The mean-variance approach by Markowitz (1952) is a dominant method of portfolio optimization, which uses variance as a risk measure. The purpose of this paper is to replace this risk measure with modified expected shortfall, defined by Jadhav et al. (2013).

Design/methodology/approach
Modified expected shortfall introduced by Jadhav et al. (2013) is found to be a coherent risk measure under univariate and multivariate elliptical distributions. This paper presents an approach of portfolio optimization based on mean-modified expected shortfall for the elliptical family of distributions.

Findings
It is proved that the modified expected shortfall of a portfolio can be represented in the form of expected return and standard deviation of the portfolio return and modified expected shortfall of standard elliptical distribution. The authors also establish that the optimum portfolio through mean-modified expected shortfall approach exists and is located within the efficient frontier of the mean-variance portfolio. The results have been empirically illustrated using returns from stocks listed in National Stock Exchange of India, Shanghai Stock Exchange of China, London Stock Exchange of the UK and New York Stock Exchange of the USA for the period February 2005-June 2018. The results are found to be consistent across all the four stock markets.

Originality/value
The mean-modified expected shortfall portfolio approach presented in this paper is new and is a natural extension of the Markowitz’s mean-variance and mean-expected shortfall portfolio optimization discussed by Deng et al. (2009).
Development of international corporate social responsibility framework and typology
Authors: Bhattacharyya Som Sekhar 
Published: June 2019

PurposeThe purpose of this paper is to develop a framework on international corporate social responsibility (ICSR). This ICSR framework would help portray the nature and process of internationalization of CSR activities of a firm. Further, this review paper presents a typology on the internationalization of corporate social responsibility (CSR) activities of a firm.Design/methodology/approachIn this conceptual review paper, the author based upon inputs from a diverse set of the extant literature on international business strategy, resource-based view, stakeholder theory, strategic planning and implementation applied logical argumentation incrementally and sequentially to develop the ICSR framework and subsequently ICSR typology (consisting of archetypes).FindingsThis conceptual review paper offers a novel and rich theoretical perspective on an integrated framework on ICSR. This expands the extant theoretical knowledge boundaries on internationalization of CSR. Further, the proposed ICSR framework not only provides insight into the process of internationalization of CSR but also on typology regarding the nature of internationalization of CSR activities of a firm.Research limitations/implicationsThere are two major theoretical contributions. First, this is one of the first integrated frameworks on ICSR that encompasses perspectives from diverse literature domains such as business environment, stakeholder theory, resource-based view, bounded rationality, bounded reliability, strategy planning and strategy execution. The second major theoretical contribution is towards categorization of firm international CSR activities based on CSR characteristics and mechanisms of deployment. The author prescribed four typologies for ICSR based upon variances in CSR perspective and CSR management. This ICSR categorization or archetypes is also a theoretical contribution.Practical implicationsThe International Corporate Social Responsibility (ICSR framework developed would help both strategy and CSR managers to design ICSR programs and CSR activities of a firm based on a firms’ transferable resources and capabilities, replicable organizational process and activities, strategic focus and expected organizational benefits.Originality/valueThis is the first scholarly work on developing an integrated ICSR framework and ICSR typology (read archetypes). In this review paper, a holistic but comprehensive theoretical perspective on strategy and typology of ICSR has been provided. CSR and strategy managers for the first time would have a tool to design and manage firm international CSR initiatives in an effective and efficient manner.
End‐of‐Day Price Manipulation and M&As
Authors: Cumming Douglas , Ji Shan , Johan Sofia , Tarsalewska Monika 
Published: June 2019

AbstractBased on mergers and acquisitions (M&As) from over 45 countries from 2003 to 2014, we show that the presence of end‐of‐day (EOD) target price manipulation prior to M&As increases the probability of an M&A deal withdrawal, and decreases the premium paid. More detailed exchange trading rules that govern manipulation across countries and over time lower the probability of withdrawal, mitigate the negative impact of EOD manipulation on withdrawal and raise premiums paid. Finally, while there are fewer cases of acquirer price manipulations prior to M&As, the data indicates positive acquirer price manipulation in share M&As and increases the probability of deal withdrawal.
Worked and decorated shell discs from southern Arabia and the wider Near East
Authors: Weeks Lloyd , David‐Cuny Hélène , Avanzini Alessandra , Lischi Silvia , Genchi Francesco , Caputo Francesco , Al Ali Yaaqoub Youssef , Boraik Mansour 
Published: June 2019

AbstractThis article presents and discusses a corpus of worked and decorated shell discs from recently excavated archaeological sites in southern Arabia, including Dibba (northern Oman), Saruq al‐Hadid (UAE) and Sumhuram/Khor Rori (southern Oman). The artefacts are compared to a wide range of shell discs from controlled excavations in Arabia and the broader Near East in order to better understand their date, manufacture and use. The comparative study highlights the wide distribution of decorated shell discs across the ancient Near East, particularly during the early Iron Age, and the complex economic and cultural connections that underpinned the collection, crafting, exchange and significance of such items.
Characteristics of patients referred for assessment of decision‐making capacity in the acute medical setting of an outer‐metropolitan hospital—A retrospective case series
Authors: Logan Benignus , Fleury Aisling , Wong Lillian , Fraser Sally , Bernard Anne , White Ben 
Published: June 2019

AbstractObjectiveTo identify characteristics of older people referred for assessment of decision‐making capacity in the acute hospital setting.MethodsA retrospective chart audit was undertaken for 98 consecutive medical inpatients referred for capacity assessments between February 2015 and August 2017 in an outer‐metropolitan hospital. The data were analysed using descriptive and univariate analysis.ResultsIn this case series, 56% of patients had a diagnosis of dementia. Social isolation was common; 70% were not presently married, and 63% had no community services. For 90% of patients, the referral was to determine the person's capacity to make their own accommodation decisions—usually to return home on discharge. Of those with impaired capacity, 54% were discharged to residential aged care, whilst most who retained capacity were discharged home (73%). Those with impaired capacity were more likely to have a diagnosis of dementia and a prolonged length of stay (both P < 0.001).