bluuebunny/crossref_metadata_2025_split huggingface dataset:
Bank earnings smoothing during mandatory IFRS adoption in Nigeria
Authors: Ozili Peterson K. , Outa Erick R. 
Published: October 2018

PurposeThe purpose of this paper is to examine the extent of bank earnings smoothing during mandatory International Financial Reporting Standards (IFRS) adoption in Nigeria, to determine whether mandatory IFRS adoption increased or decreased income smoothing among Nigerian banks.Design/methodology/approachThe authors employ panel regression methodology to estimate the association between loan loss provisions (LLPs) and bank earnings.FindingsThe authorse find that the mandatory adoption of IFRS is associated with lower earnings smoothing among Nigerian banks, which implies that Nigerian banks do not use LLPs to smooth reported earnings during the mandatory IFRS adoption period. The authors find evidence for earnings smoothing via LLP during voluntary IFRS adoption. Earnings smoothing is not significantly associated with listed and non-listed Nigerian banks during voluntary and mandatory IFRS adoption. Overall, the findings indicate that mandatory IFRS adoption improves the informativeness and reliability of LLPs estimate by discouraging Nigerian banks from influencing LLPs for earnings smoothing purposes during the mandatory IFRS adoption. The findings of this paper are relevant to the debate on whether IFRS reporting improves the quality of financial reporting among firms in Nigeria.Practical implicationsOverall, the findings indicate that mandatory IFRS adoption improves the informativeness and reliability of LLPs estimate by discouraging Nigerian banks from influencing LLPs estimates to smooth earnings during the period of mandatory IFRS adoption.Social implicationsThe implication of the study is that IFRS has higher accounting quality than local GAAP in Nigeria as it improves the quality and informativeness of accounting numbers (LLPs and earnings) reported by Nigerian banks during the period examined.Originality/valueThis study is the first attempt to focus on income smoothing during mandatory IFRS adoption in Nigeria.
The role of religious motivation in an international consumer boycott
Authors: Muhamad Nazlida , Khamarudin Munirah , Fauzi Waida Irani Mohd 
Published: October 2018

Purpose
Religion as a cultural element has the potential to drive a strong boycott campaign. Previous studies acknowledge the role of religion in consumer boycotts yet did not investigate its role in influencing the very core of consumers’ motivation to participate in religion-based boycott. The purpose of this paper is to explore the fundamental nature of religious influence in an international religion-based consumer boycott. The research model tests the role of intrinsic religious motivation as the root of Muslim consumers’ motivational factors to participate and their intention to boycott US food brand.

Design/methodology/approach
The study adopted the Hoffman’s’ (2013) consumer boycott model to test the hypotheses. Survey method is used to collect primary data from Muslim millennials in a northern state of Malaysia. The study tested its five hypotheses on a data set of 325 cases using structural equation modelling (partial least squares regression).

Findings
The findings support the primary role of religion influences underlying boycott motivation factors. The intrinsic religious motivation is related to all the four boycott’s motivation factors (i.e. attitudes towards boycotting the brand, subjective norms, make a difference, self-enhancement), and indirectly contributing to intentions to boycott US food brand through the constructs of self-enhancement, subjective norms and attitudes towards the boycott.

Research limitations/implications
The study is a cross-sectional in nature, confined to one US food brand. The findings may be limited to Muslim millennials in the same region or similar cultural background of the country surveyed.

Practical implications
Businesses may want to consider working with social agencies involved in a religion-driven consumer boycott in mitigating negative influences of such boycott on brands.

Originality/value
The study shows the root of consumers’ motivation to participate in an international religion-based consumer boycott, i.e. intrinsic religious motivation, by illustrating the mechanisms of religious influences (i.e. intrinsic religious motivation) on consumers’ intention to participate in Islam-driven boycott.
How librarians make decisions: the interplay of subjective and quantitative factors in the cancellation of Big Deals
Authors: Johnson Catherine Anne , Cassady Samuel 
Published: October 2018

Purpose
The purpose of this study is to investigate the decision-making process of librarians at the University of Western Ontario who attempted to cancel the Wiley Big Deal. The aim of the study is to reveal the underlying factors that affected their decision-making process. By understanding the decision-making process of librarians, it may be possible to devise a system that takes into consideration not only quantitative factors but also the subjective or qualitative factors that impact librarians’ decisions and thus make it easier to cancel these Big Deals.

Design/methodology/approach
The study involved administering an online survey to 25 librarians involved in the cancellation project. Follow-up interviews were conducted with 13 of these librarians to understand at a deeper and more nuanced level the factors that influenced their decisions.

Findings
The main finding was that the librarians who participated in the study could be divided into two groups – a data-driven criteria group and a subjective criteria group – based on their ranking of the factors used to make their cancellation decisions. Most librarians interviewed used a mixture of quantitative factors and qualitative factors when making their cancellation decisions. The authors found that those participants who had greater professional experience and a closer relationship with the faculties in their subject areas had more difficulty in cancelling journals. Very few librarians relied on quantitative data alone.

Originality/value
This study is one of few that have examined the subjective factors that influence librarians’ decisions regarding cancellation of Big Deals. It has implications regarding the movement towards centralized collection management and reliance on quantitative data alone when making collection decisions.
An extended Kalman particle filter for power system dynamic state estimation
Authors: Yu Yang , Wang Zhongjie , Lu Chengchao 
Published: October 2018

Purpose
The purpose of this paper is to propose an extended Kalman particle filter (EPF) approach for dynamic state estimation of synchronous machine using the phasor measurement unit’s measurements.

Design/methodology/approach
EPF combines the extended Kalman filter (EKF) with the particle filter (PF) to accurately estimate the dynamic states of synchronous machine. EKF is used to make particles of PF transfer to the likelihood distribution from the previous distribution. Therefore, the sample impoverishment in the implementation of PF is able to be avoided.

Findings
The proposed method is capable of estimating the dynamic states of synchronous machine with high accuracy. The real-time capability of this method is also acceptable.

Practical implications
The effectiveness of the proposed approach is tested on IEEE 30-bus system.

Originality/value
Introducing EKF into PF, EPF is proposed to estimate the dynamic states of synchronous machine. The accuracy of a dynamic state estimation is increased.
Gendering expert work and ideal candidacy in Finnish and Estonian job advertisements
Authors: Jännäri Jatta , Poutanen Seppo , Kovalainen Anne 
Published: October 2018

Purpose
This paper aims to analyse the ways the textual materials of job advertisements do the gendering for prospective expert positions and create a space for ambiquity/non-ambiquity in the gender labelling of this expertise. Expert positions are almost always openly announced and are important to organizations because they often lead to higher managerial positions. By gendering the prospective positions, the job advertisements bring forth repertoires strengthening the gendering of work and gendered expert employee positions.

Design/methodology/approach
This study draws on qualitative textual and visual data of open job advertisements for expert positions. The materials of the study are gathered from open job advertisements in two countries, i.e. Finland and Estonia with rather similar labour market structures in relation to gender positions but differing as regards their gender equality.

Findings
The analyses show that the gendering of expert work takes place in the job advertisements by rendering subtly gendered articulations, yet allowing for interpretative repertoires appear. The analysis reveals some differences in the formulations of the advertisements for expert jobs in the two countries. It also shows that in general the requirements for an ideal expert candidate are coated with superlatives that are gendered in rather stereotypical ways, and that the ideal candidates for highly expert jobs are extremely flexible and follows the ideal of an adaptable and plastic employee, willing to work their utmost. This paper contributes to the “doing gender” literature by adding an analysis of the textual gendering of ideal candidates for positions of expertise.

Research limitations/implications
The research materials do not expose all the issues pertinent to questions of the ideal gendered candidate. For instance, questions of ethnicity in relation to the definition of the ideal candidate cannot be studied with the data used for this study. Being an exploratory study, the results do not aim for generalizable results concerning job advertisements for expert positions.

Originality/value
This paper contributes to the “doing gender” and “gendering” literature by addressing the question of how and in what ways gender is defined and done for an expert positions prior the candidates are chosen to those jobs. It also offers new insights into the global construction of gendered expert jobs advertisements by addressing the topic with data from two countries. It further contributes to understanding the gendered shaping of expertise in the management literature.
Keyworkers’ experiences and perceptions of using psychological approaches with people experiencing homelessness
Authors: Benson Josephine , Brennan Michael 
Published: October 2018

Purpose
The purpose of this paper is to explore keyworkers’ experience and perceptions working with people experiencing homelessness and the use of psychologically informed approaches in an Irish context.

Design/methodology/approach
In this paper a qualitative descriptive methodology was employed and face-to-face in-depth semi-structured interviews were conducted. Data collected were analysed using a thematic framework and transcribed by the researcher.

Findings
It was the view of the keyworkers psychological approaches allowed them greater understanding of psychological trauma and its effects promotes safe physical and emotional environments builds rapport between staff and clients and enables keyworkers to work more effectively with people with complex needs. There was also convincing evidence staff are quite receptive to training.

Originality/value
Given there is no research exploring the use of psychologically informed approaches in homelessness service settings, this study researched an area that has not yet been explored in Ireland. This qualitative descriptive research provides a platform from which further research can be conducted. It is hoped that highlighting the psychological issues of homeless people, the data obtained will help improve Irish homeless services, and the findings extracted beneficial in terms of future service developments, professional training and education.
“The system of compulsory education is failing”
Authors: Marsden Beth 
Published: October 2018

Purpose
The purpose of this paper is to examine the ways in which the mobility of indigenous people in Victoria during the 1960s enabled them to resist the policy of assimilation as evident in the structures of schooling. It argues that the ideology of assimilation was pervasive in the Education Department’s approach to Aboriginal education and inherent in the curriculum it produced for use in state schools. This is central to the construction of the state of Victoria as being devoid of Aboriginal people, which contributes to a particularly Victorian perspective of Australia’s national identity in relation to indigenous people and culture.

Design/methodology/approach
This paper utilises the state school records of the Victorian Department of Education, as well as the curriculum documentation and resources the department produced. It also examines the records of the Aborigines Welfare Board.

Findings
The Victorian Education Department’s curriculum constructed a narrative of learning and schools which denied the presence of Aboriginal children in classrooms, and in the state of Victoria itself. These representations reflect the Department and the Victorian Government’s determination to deny the presence of Aboriginal children, a view more salient in Victoria than elsewhere in the nation due to the particularities of how Aboriginality was understood. Yet the mobility of Aboriginal students – illustrated in this paper through a case study – challenged both the representations of Aboriginal Victorians, and the school system itself.

Originality/value
This paper is inspired by the growing scholarship on Indigenous mobility in settler-colonial studies and offers a new perspective on assimilation in Victoria. It interrogates how curriculum intersected with the position of Aboriginal students in Victorian state schools, and how their position – which was often highly mobile – was influenced by the practices of assimilation, and by Aboriginal resistance and responses to assimilationist practices in their lives. This paper contributes to histories of assimilation, Aboriginal history and education in Victoria.
Understanding metacognition: concepts supporting employee learning and growth
Authors: Lyons Paul R. , Bandura Randall P. 
Published: October 2018

Purpose
The purpose of this paper is to express metacognitive functioning in general terms and to explain how it influences employee learning/knowledge acquisition, self-regulation, engagement and growth mind-set.

Design/methodology/approach
The authors provide a viewpoint grounded on a review of recent research regarding the regulation of learning on-the-job. Concepts are expressed in a direct manner for the use of human resource practitioners and managers.

Findings
Metacognition is mental work that helps one to regulate and improve his/her learning. The authors find that there are ways for human resource practitioners and/or managers to assist employees improve their learning practices that ultimately influence work activities and outcomes.

Originality/value
Metacognition is not a scientific mumbo-jumbo; it represents how one learns to learn. In organizations, it is important to understand how a typical employee may improve her/his learning processing and learning outputs. Authors suggest that practitioners and managers attain some understanding of metacognition and how one may stimulate improved learning processing in employees.
Participatory action research: tools for disaster resilience education
Authors: Meyer Michelle Annette , Hendricks Marccus , Newman Galen D. , Masterson Jaimie Hicks , Cooper John T. , Sansom Garett , Gharaibeh Nasir , Horney Jennifer , Berke Philip , van Zandt Shannon , Cousins Tiffany 
Published: October 2018

Purpose
Participatory action research can improve scientific knowledge and community capacity to address disaster resilience and environmental justice. Evidence from the literature suggests that resident participation enhances assessment of environmental risks, raises awareness and empowers residents to fight for equitable distribution of hazard and climate risk adaptations. Yet, risk assessment and urban planning processes still frequently operate within expertise-driven groups without significant community engagement. Such fragmentation results in part from a lack of appreciation for community expertise in built environment adaptations and educational tools to support resident involvement in the often technical built environment planning processes.

Design/methodology/approach
A participatory research and place-based education project was developed that enhanced co-learning between residents and researchers while collecting and analyzing local data on flood resilience in the built environment. Five research activities constitute the curriculum of resilience education on stormwater infrastructure: establishment of partnership agreement/memorandum of understanding, participatory GIS to identify flooding issues, water quality testing and health survey, stormwater infrastructure assessment and urban/landscape design. Partners included high school and college students, residents and environmental justice organizations.

Findings
Outcomes include a stakeholder-approved infrastructure assessment smartphone application, neighborhood maps of drainage issues, a report of water containments and neighborhood-scaled green infrastructure provisions and growth plans. Findings indicate that participatory research positively contributed to resilience knowledge of participants.

Originality/value
This paper outlines an interdisciplinary pedagogical strategy for resilience planning that engages residents to assess and monitor the performance of stormwater infrastructure and create resilience plans. The paper also discusses challenges and opportunities for similar participatory projects.
What kind of (digital) citizen?
Authors: Heath Marie K. 
Published: October 2018

Purpose
Public schools in a democracy should educate young people to develop the knowledge and dispositions of citizenship in order to foster a more inclusive society and ensure the continuation of the democratic republic. Conceptualizations of citizenship must be clearly framed in order to support civic engagement, in particular, civic engagement for social justice. Rarely do educational technology scholars or educators interrogate the International Society for Technology in Education definition of digital citizenship. Educational technologists should connect notions of civic engagement and conceptions of digital citizenship. Instead, the field continues to engage in research, policy and practice which disconnects these ideas. This suggests that a gap exists between educational technologists’ conceptualizations of citizenship and the larger implications of citizenship within a democracy. The paper aims to discuss this issue.

Design/methodology/approach
This paper uses a between-study analysis of the literature to answer: How does the field of educational technology discuss and research digital citizenship? The data were coded using constant comparative analysis. The study adopted a theoretical framework grounded in Westheimer and Kahne’s (2004) What Kind of Citizen, and Krutka and Carpenter’s (2016) digital approach to citizenship.

Findings
The findings suggest that educational technologists’ uncritical usage of the term digital citizenship limits the authors’ field’s ability to contribute to a fundamental purpose of public schooling in a democracy – to develop citizens. Further, it hampers imagining opportunities to use educational technology to develop pedagogies of engaged citizenship for social justice.

Originality/value
Reframing the conception of digital citizenship as active civic engagement for social justice pushes scholarship, and its attendant implications for practice, in a proactive direction aimed at dismantling oppression.
Scratching the coding surface: tackling algorithms for inclusion and learning
Authors: Gandolfi Enrico , Ferdig Richard E. 
Published: October 2018

PurposeThe purpose of this paper is to present computational algorithms as potential bearers of biases and also tools for reflection, and to advance strategies for engaging with them in education.Design/methodology/approachThree example games (Dwarf Fortress, RimWorld, FreeCiv) are provided for introducing algorithms as meaningful and critical processes. Therefore, a three-step instructional strategy is advanced for introducing students to the topic.FindingsThe examples reported point to hidden values embedded in the computational algorithms and opportunities for reflecting about their role, setting the stage for critical thinking and participative design sections.Originality/valueThe originality of this paper relies on framing algorithms beyond their functional orientation (the current emphasis in literature), targeting critical connotations and biases that they may imply. Such an attention can make a difference in fostering awareness toward the topic in young learners, and entail novel possibilities for creativity and inclusiveness with and through coding.
Towards culturally inclusive mental health: learning from focus groups with those with refugee and asylum seeker status in Plymouth
Authors: Fish Matthew , Fakoussa Olivia 
Published: October 2018

Purpose
Pre- and post-immigration trauma and stress make refugees a particularly vulnerable group in terms of mental health and well-being. The purpose of this paper is to describe a listening project undertaken in Plymouth, UK, which sought the views of 17 service users (n=12) and staff (n=5) from four local support organisations, for people with refugee and asylum seeker status and those with diverse cultural backgrounds. Aims of the project were to expand Western-centric understandings regarding beneficial support and the promotion of good mental health and well-being in this population.

Design/methodology/approach
Responses were subjected to thematic analysis, co-conducted with a service user. Participants were asked about their personal understandings of mental health and well-being and what supports or hinders well-being.

Findings
The findings enabled the development of a model incorporating 10 threads which support and 9 holes that can hinder well-being.

Research limitations/implications
The relatively small numbers of participants compared with the numbers of asylum seekers and refugees in Plymouth may not be fully representative of the general population in Plymouth and the UK.

Originality/value
Despite increasing cultural diversity within the UK population, available mental health services exist mainly as developed from a Western psychological model of mental distress and treatment. This research provides services with a more informed understanding of mental health for asylum seekers and refugees. As such it is of value towards future service design in Plymouth and the UK. Findings also contributed to a successful funding bid to set up a peer-led support project in the city.