bluuebunny/crossref_metadata_2025_split huggingface dataset:
The role of the board in voluntary disclosure
Authors: Bueno Giovana , Marcon Rosilene , Pruner-da-Silva Andre Leonardo , Ribeirete Fabio 
Published: April 2018

Purpose
Since 2012, the Brazilian Stock Exchange has recommended that listed companies inform them if they have conducted voluntary disclosure. The purpose of this study is to describe the voluntary disclosure by companies listed in the B3 in Brazil and to analyze which characteristics of the board of directors influence this disclosure.

Design/methodology/approach
The study involves quantitative research using a sample of 285 companies and 575 reports from 2011 to 2014. A fixed-effects regression model with panel data was used for the analysis.

Findings
The results were statistically significant for gender and duality variables, which confirms the theory that the presence of women as members of the board positively influences voluntary disclosure and that chief executive officer and chairman of the board positions have a negative effect. The age and independence of the board variables did not present statistical significance.

Research limitations/implications
As a theoretical contribution, the authors aim to complement sustainability, finance and strategy research by using agency theory and measuring the variable of voluntary disclosure and the board, which is rarely studied in this context.

Practical implications
As social and empirical contributions, a better understanding of this theme in the context of emerging countries, which is the peculiarities of Brazil with little information transparency and well-known corruption scandals, is likely to aid investors. Increased access to company information can help investors better select their investment portfolios and assist in the choice of their board representatives in companies in which they have participation and voting rights.

Originality/value
The fact that Brazil is an emerging country, where the lack of transparency of information and corruption in these environments stand out the importance of studying the subject of voluntary disclosure in this context. All data were collected manually specifically for this research.
Effect of the critical human resource attributes on operating performances
Authors: Lee Chia-Chi , Cheng Pei-Yi 
Published: April 2018

PurposeThis paper aims to explore the relationship between human resource attributes and the operating performances of accounting firms by sampling data from the 2012-2013 Survey Report on Accounting Firms, as compiled by the Financial Supervisory Commission in Taiwan.Design/methodology/approachMultiple regression analysis is conducted to measure operating performances with various measurements, such as operating profits and business diversification. The independent variables include male to female ratio, percentage of senior executives, percentage of employees with higher education backgrounds, organizational vitality, human resource diversity, percentage of employees with certified public accountant (CPA) qualifications and human resource costs (HRCs). The control variables are the firm history, market shares and ownership structures since the inception of the firms.FindingsThe empirical results regarding the operating profits model suggest that the higher the male to female ratio, the percentage of employees with higher education backgrounds, organizational vitality, human resource diversity, percentage of employees with CPA qualifications and HRCs, the greater the operating profits. Meanwhile, the findings regarding the business diversification model indicate that the higher the male to female ratio, percentage of senior executives and human resource diversity, the greater the business diversification.Originality/valueIt is intended that the research findings can assist the management of accounting firms to understand the human resource attributes critical to operating performances, which will help to enhance the competitiveness of employees, mitigate the operating risks and improve the operating performances of the firms.
Social-economic contribution of vocational education and training: an evidence from OECD countries
Authors: Asadullah Muhammad Ali , Zafar Ullah Aamir 
Published: April 2018

Purpose
The purpose of this paper is to examine the impact of national investment in vocational education and training (VET) on the economic growth through the mediating role of social inclusion.

Design/methodology/approach
This study is based on a panel data of 31 Organisation for Economic Co-operation and Development countries for 15 years collected through secondary sources.

Findings
The statistical results of the study have supported the entire hypotheses. Particularly, the results demonstrate that the social inclusion strengthens the contribution of VET in the economic growth.

Practical implications
This study offers various policy implications for the policy makers of developing countries. Particularly, the policy makers of developing countries need to emphasize on social inclusion to enhance the contribution of national investment in VET while following the vocational education models of developed nations.

Originality/value
This study offers its theoretical contribution in the literature of VET by highlighting a mediating mechanism to explain how national investment in VET can contribute in economic growth through social inclusion.
Islamic ethical values of corporate top leadership and real earnings management
Authors: Abdul Rahman Rahayu , Hj Omar Normah , Rahman Asheq , Muda Ruhaini 
Published: April 2018

PurposeThis paper aims to study the roles of Muslim CEO, Muslim Chairman and Muslim board of directors in mitigating earnings management via real activities manipulation.Design/methodology/approachIn total, 656 firm year-observations from 2007 to 2014 of Malaysian Top 100 firms listed on Bursa Malaysia is used to examine the relationship between real earnings management (REM) and the religious ethical values of Muslim top leadership of the firms.FindingsThe study provides evidence that there was no significant relationship between ethical values and REM measures among Muslim top corporate leaders. However, through additional analysis on sub-sample firms, this study finds that Muslim CEO and Muslim Chairman have a significant and negative association with proxies of REM: RCFO and RPC.Research limitations/implicationsThe results show that Muslim CEO and Muslim Chairman are the actors that contribute more control in limiting REM especially in family-owned firms in Malaysia.Originality/valueThis is the first published paper that focuses on Islamic ethical values of corporate top leadership and REM in Malaysia, as previous studies have focused more on accruals earnings management.
The interpretative approach to bankruptcy law
Authors: Nsubuga Hamiisi Junior 
Published: April 2018

Purpose
This paper aims to highlight how an interpretative approach to law as posited by Dworkin may be used to remedy the tension between employment protection and corporate rescue laws.

Design/methodology/approach
This paper adopts a doctrinal and theoretical approach to law.

Findings
The tension between corporate rescue and employment protection laws affects both employees’ and business owners’ policy objectives on corporate insolvency. The theoretical perspectives of both the traditionalists and proceduralists have so far failed to provide a clear approach on how this tension may be balanced or remedied. This paper proposes that this tension may be remedied through interpretation, that is, by adopting Dworkin’s Interpretative Approach to Law.

Originality/value
Most researchers and academics have written extensively about the tension between corporate rescue and employment protection, but this paper is the first of its kind to propose a remedy to this tension through interpretation.
Administrative disciplinary and grievance procedures for public employees in Kuwait and UK
Authors: Al-Haidar Faisal 
Published: April 2018

Purpose
The purpose of this study is to clarify the importance of the system of administrative disciplinary procedures against the public employee in the State of Kuwait and the UK in light of the laws regulating the work in the public sector and, in particular, the statement of the disciplinary procedures that the public employee is subjected to.

Design/methodology/approach
This research paper will examine the disciplinary procedures in Kuwait and the UK as follows: disciplinary procedures in Kuwait and disciplinary procedures in UK, which consists of ; disciplinary procedures in the UK, disciplinary penalties in UK, grievance procedures in the UK, failure to follow the disciplinary procedures in the UK and standard procedure of discipline in the UK.

Findings
The duties and privileges of public employees stipulated in the Kuwait Civil Service Law are not sufficiently balanced as the penalties for higher ranked employees are lesser than those of employees in the lower rank. Public employees in the State of Kuwait need the establishment of an independent administrative court with its specialty and its own nature. There is also a need for a detailed list that specifies all the civil disciplinary offences. The discipline procedures in the UK are preferable than that in Kuwait.

Originality/value
The stages of discipline procedures for an offending employee have serious consequences and will affect the productivity of the work. Administrative investigation procedures may require public employees to be suspended from employment or have their employment terminated. It is, therefore, imperative for the administration to brief the public employee about all disciplinary actions that may be taken against him or her. As a consequence, the employee referred for an administrative investigation would be able to exercise his/her right to a fair trial and defend himself/herself.
Lean Six Sigma in policing services
Authors: Antony Jiju , Rodgers Bryan , Coull Inness , Sunder M. Vijaya 
Published: April 2018

Purpose
This paper is based on a single case study carried out as part of a change programme but is used as a reflective tool to draw on some of the wider organisational learning which can be considered when implementing, reviewing or re-energise a Lean Six Sigma (LSS) Programme. The paper aims to discuss this issue.

Design/methodology/approach
A case study approach has been used and referenced throughout the paper with references to literature to support the wider learning points drawn which are then applied to any continuous improvement (CI) programmes.

Findings
The paper presents a range of learning points which are drawn from a successful deployment of LSS within a change project carried out as part of an overall programme in Scottish policing services.

Research limitations/implications
The points are drawn from a single case study which was deployed within a wider change programme and is supported by wider literature but is used as a vehicle for informing strategic considerations within an organisation.

Originality/value
This case study is drawn from policing services in the public sector which alone is an area that has not been significantly studied. It is used to explore wider implications in terms of strategic alignment, organisational performance and project management and presents the argument that the design of a CI programme is much wider than the implementation of LSS itself.
Mediating role of process simplification in process integration and upstream supply chain flexibility
Authors: Goyal Gaurav , Samalia Harsh Vardhan , Verma Piyush 
Published: April 2018

PurposeThe purpose of this paper is to investigate the mediating role of process simplification on the relationship between process integration and upstream supply chain flexibility in Indian automotive organizations.Design/methodology/approachThe three-step mediation analysis was performed using SPSS macro PROCESS to assess the mediating role of process simplification on the relationship between process integration constructs: top management commitment and supplier relationship; and upstream supply chain flexibility.FindingsThe results indicate a complete mediation effect of process simplification between supplier relationship and upstream supply chain flexibility, while partial mediation effect is noticed between top management commitment and upstream supply chain flexibility.Practical implicationsFor Indian automotive managers, the study suggests that for improving the upstream supply chain flexibility, organizations must have a strategy towards improving the simplification of supply chain processes by upgrading technology and providing training to their suppliers. This understanding will help the automotive managers to simplify their upstream supply chain processes for gaining competitive positioning and maximizing the organizational profit.Originality/valueThis study has considered the mediating role of process simplification (a relatively less studied variable) specifically in the context of its impact on upstream supply chain flexibility. Also, the presented study explores this role in the Indian automotive domain which further enhances its value for both practitioners and researchers alike.
Lean awareness and potential for lean implementation in the Indian coal mining industry
Authors: Khaba Sorokhaibam , Bhar Chandan 
Published: April 2018

PurposeThe purpose of this paper is to determine the degree of lean awareness and implementation and to identify the perception on tools, enablers, barriers and potential benefits of lean in the Indian coal mining industry.Design/methodology/approachA systematic review of lean literature and expert opinion was used to design the survey instrument. Data were collected through electronic survey and traditional pencil and paper approach. In order to test the research hypotheses, independent samplet-tests were done.FindingsThe study reveals that there is a certain degree of lean awareness although the level of lean implementation is still at a nascent stage in the Indian coal mining sector. The main applicable tools, barriers, enablers and benefits have also been identified based on 54 respondents out of 109 suitable respondents.Research limitations /implicationsIn this study, relatively the maximum participants were from the mines located in Eastern India. Thus, a certain level of bias can be anticipated. The findings would help the decision makers, researchers and practitioners to better utilize the available resources for lean implementation and support the existing academic research on lean.Originality/ValueThe concept of lean in mining industry is relatively a new paradigm and there is a lack of empirical study that explores applicable tools, barriers, enablers and benefits of lean in Indian mining industry. The study addresses this gap in the lean literature.
A validation of the performance management scale
Authors: Na-nan Khahan , Chaiprasit Kanokporn , Pukkeeree Peerapong 
Published: April 2018

PurposeThe purpose of this paper is to develop a performance management (PM) scale questionnaire that encompasses the pre-requisite, performance planning, performance evaluation, performance review, and performance application dimensions of PM.Design/methodology/approachIn the study, the 33 questionnaire questions were first validated using exploratory factor analysis (EFA) and then by confirmatory factor analysis (CFA) along the three performance dimensions. The research sample consists of 330 entrepreneurs. The factor analysis results confirm the validity of the questionnaire as a reliable entrepreneur PM evaluation tool, as evidenced by the composite reliability of 0.845 and the average variance extracted of 0.532.FindingsAll constructs revealed the acceptable internal consistency reliability. A good model fit was found for the measurement model using several fit index likeχ2=449.983, degree of freedom=415,p-value (p)=0.114, goodness of fit index=0.927, adjusted goodness of fit index=0.901, root mean square error of approximation=0.016, and root of mean square residuals=0.032.Research limitations/implicationsThe PM model was examined using EFA and CFA only. A sample with only SMEs entrepreneurs and large sample size and sample area can be used in future research.Practical implicationsThis research paper is an endeavor to explore only the reliability and validity of the PM model. Thus all the five dimension, namely “pre-requisite” “performance planning,” “performance evaluation,” “performance review,” and “performance application” proved out of be reliable and validated when it will be tested in case of SMEs’ high-growth sectors and high-impact sectors.Originality/valueThe main contribution of this research is that all factors have a good fit and acceptable reliability value; each factor can be measured individually depending on the nature of the research.
Degradation modelling and life expectancy using Markov chain model for carriageway
Authors: Tee Kong Fah , Ekpiwhre Ejiroghene , Yi Zhang 
Published: April 2018

PurposeAutomated condition surveys have been recently introduced for condition assessment of highway infrastructures worldwide. Accurate predictions of the current state, median life (ML) and future state of highway infrastructures are crucial for developing appropriate inspection and maintenance strategies for newly created as well as existing aging highway infrastructures. The paper aims to discuss these issues.Design/methodology/approachThis paper proposes Markov Chain based deterioration modelling using a linear transition probability (LTP) matrix method and a median life expectancy (MLE) algorithm. The proposed method is applied and evaluated using condition improvement between the two successive inspections from the Surface Condition Assessment of National Network of Roads survey of the UK Pavement Management System.FindingsThe proposed LTP matrix model utilises better insight than the generic or decoupling linear approach used in estimating transition probabilities formulated in the past. The simulated LTP predicted conditions are portrayed in a deterioration profile and a pairwise correlation. The MLs are computed statistically with a cumulative distribution function plot.Originality/valueThe paper concludes that MLE is ideal for projecting half asset life, and the LTP matrix approach presents a feasible approach for new maintenance regime when more certain deterioration data become available.
Facilitating quality project manager selection for Indian business environment using analytical hierarchy process
Authors: Sharma Keshav Kumar , Kumar Anup 
Published: April 2018

PurposeThe purpose of this paper is to develop criteria for project manager selection based on desired skills of a project manager and facilitate the selection of a suitable candidate from a pool of potential candidates for the implementation of projects in the Indian context.Design/methodology/approachThe study utilizes three major skills, namely human skill, conceptual and organizational skills; technical skill along with their sub-skills to develop criteria for project manager selection. Based on the responses of project professionals from industry, the study uses analytical hierarchy process to prioritize and identify the relative importance of different skills in the criteria in order to develop a hierarchical structure for project manager selection.FindingsThe study finds that at the first level of project manager selection criteria, conceptual and organizational skills are the most important selection criteria followed by human skills and technical skills. At the second level of project manager selection criteria, planning, delegating authority and understanding methods, processes, and procedures are some of the important sub-selection criteria. The weights indicating the relative importance of major selection criteria and sub-selection criteria can be used to evaluate the relative weight of a given candidate for selection as a project manager.Research limitations/implicationsThe results in this study are derived from specific demographic conditions in India. Future research with larger samples from other countries is needed for generalizations of the proposed criteria.Practical implicationsThe proposed method quantifies the intangible qualitative criteria to select a project manager, which can aid decision-makers in a multi-criteria decision-making environment.Originality/valueThis research paper is focused on the identification of critical skills for the selection of a project manager, which is almost neglected by the researchers.
SWOT analysis of indigenous and foreign contractors in a developing economy
Authors: Oke Ayodeji Emmanuel , Aghimien Douglas , Adedoyin Abiola 
Published: April 2018

Purpose
The call for more engagement of local contractors has been gaining support by construction stakeholders especially as a result of the recent economy recession in Nigeria. However, due to the increasing complexity of the construction industry and technological advancement, the influx and engagement of foreign contractors has been on the increase and their contribution is also germane to the economy development of the country. In view of this, the purpose of this paper is to examine the strengths, weaknesses, opportunities and threats of indigenous and foreign contractors in the country with a view to understanding their differences in the quest of improving their service delivery.

Design/methodology/approach
A case study research was carried out through the use of interview and questionnaire administered on management staff and professionals in selected construction firms, respectively. In order to obtain a balance view of the subject, professionals from construction consultancy firms selected through Delphi method were also included in the study and sampled accordingly. Appropriate statistical tools were employed in analysing the data gathered and result was presented with the aid of a SWOT template.

Findings
Findings of the research show that foreign contractors have better strengths than their indigenous counterparts, and this has made them gain better expertise. Also, they enjoyed more opportunities than the threats they are faced with, but the reverse is the case for indigenous contractors.

Originality/value
There is a need for the two categories of contractors to identify their SWOT as indicated in this study and leverage their strengths, correct their weaknesses, capitalise on golden opportunities and avoid potentially devastating threats to enhance their effectiveness and success in the industry.