bluuebunny/crossref_metadata_2025_split huggingface dataset:
A comparative study between the UK and the USA house price indicators before and during the financial crisis of 2007-2009
Authors: Benamraoui Abdelhafid 
Published: October 2018

Purpose
This paper aims to examine the relationship between key economic fundamentals and average house price (AHP) movements before and during the financial crisis of 2007 to 2009 in the UK and the USA.

Design/methodology/approach
Multiple regression analysis is applied in assessing the correlation between AHPs and a set of selected economic fundamentals.

Findings
The study results show that earnings and to less extent interest rate have the highest correlation with the AHP and among the different types of interest rate used variable interest rate has the strongest correlation with AHP. The results also reveal that most indicators behave in the same way both before and during the financial crisis, but with better explanatory power for the pre-crisis period. Another key finding is that the directions of relationship for some of the parameters have changed when the market is in crisis, especially in the case of loans extended to house purchase for the UK market and number of households for the US market.

Originality/value
The originality of the paper stems in using a wide range and thoroughly selected economic fundamentals to explain the movement in house prices and to observe the effect of financial crisis on the correlation between each economic factor and house price movements. The study is also unique in comparing the UK and the US housing markets for the time frame under consideration and for the economic parameters used.
Challenges of implementing an effective risk-based supervision on anti-money laundering and countering the financing of terrorism under the 2013 FATF methodology
Authors: Jayasekara Sisira Dharmasri 
Published: October 2018

Purpose
The purpose of this study is to assess whether level of income of a particular country affects the level of effectiveness in anti-money laundering (AML)/ countering the financing of terrorism (CFT) supervision to identify the most important recommendations in achieving high level of effectiveness and critically discuss the findings of the fourth round evaluations with the outcome of first two objectives.

Design/methodology/approach
The level of effectiveness was rated in terms of a four-point Likert scale given 4 for high, 3 for substantial, 2 for moderate and 1 for low level of effectiveness. The countries were ranked using a four-point Likert scale given 4 for high income, 3 for upper middle income, 2 for lower middle income and 1 for low income countries as per the categorisation of World Bank list of economies (World Bank, 2017). For the purpose of estimation, level of effectiveness was rated in terms of a four-point Likert scale given 4 for high, 3 for substantial, 2 for moderate and 1 for low level of effectiveness. The level of technical compliance was ranked using a five-point Likert scale given 5 for compliant, 4 for largely compliant, 3 for partially compliant, 2 for non-compliant and 1 for not applicable as per the ratings given in FATF 2013 methodology (FATF, 2013).

Findings
It was observed that the level of income of a particular jurisdiction has a positive relationship with the level of effectiveness in AML/CFT supervision. Statistical analysis reveal that AML/CFT framework on regulation and supervision of financial institutions (Recommendation 26) and providing guidance and feed back to reporting entities (Recommendation 34) have significant impact on effectiveness level on AML/CFT supervision over the powers of supervisors (Recommendation 27), regulation and supervision of designated non-financial business and professions (Recommendation 28) and sanctions (Recommendation 35).

Research limitations/implications
The research was limited to 36 fourth round mutual evaluation reports.

Originality/value
This paper is an original work done by the author as a result of the experience which the author received involving as an assessor in mutual evaluations.
Tax gap in the global economy
Authors: Raczkowski Konrad , Mróz Bogdan 
Published: October 2018

PurposeThe purpose of this paper is to present an up-to-date estimation of the tax gaps (TGs) of 35 countries (28 EU member states and 7 additional countries – Australia, Canada, Japan, New Zealand, Turkey, Switzerland and the USA, both as a percentage of the gross domestic product (GDP) and a nominal value (in US$).Design/methodology/approachThe authors’ empirical study was carried out on 35 selected countries. To estimate the TG, indirect methodology has been applied, where the basic components used in the estimation procedure are the level of the shadow economy estimated with the multiple indicators multiple causes method, the GDP at current prices (in US$), the total tax rate (TTR) of a given country and the indirect method of follow-up and estimation of lacking data.FindingsThe basic finding of the research is that the level of the TG is determined individually for a given country and is strongly correlated with the GDP, i.e. if the GDP is high, the TG as the percentage of the GDP is lower in the majority of countries. It is particularly easily noticeable in countries such as the USA (TG – 3.8 per cent of the GDP), the Great Britain (TG – 3.2 per cent of the GDP) or Japan (TG – 4.3 per cent of the GDP).Research limitations/implicationsA limitation of the adopted research method is the lack of application of direct (supplementary) methods which would include potentially lost contributions from foreign sources and not registered taxpayers. Another research constraint is that the authors’ estimations do not take into account the so-called direct top-down approach based on the VAT Theoretical Total Liability. The weakness of the adopted procedure of estimation is also the use of TTR only instead of comparative approach including tax burdens and average tax rate.Practical implicationsTG has recently become a hotly debated issue and poses a big challenge to the public finance in many countries. The paper provides some recommendations for the policymakers how to reduce the size of the TG.Social implicationsTax evasion and tax avoidance leading to the emergence and expansion of the TG erode the business ethics and distort the rules of fair competition, thus undermining the social trust and moral infrastructure of business transactions.Originality/valueOne of the major research findings is that 30 per cent of the TG in a given country is determined by the TTR, which – for the first time – provides empirical proof that tax policy (as part of overall economic policy) plays an important role and that it may determine the fiscal effectiveness of a given country.
Assessment of mechanical strength of nano silica concrete (NSC) subjected to elevated temperatures
Authors: Elkady Hala Mohamed , Yasien Ahmed M. , Elfeky Mohamed S. , Serag Mohamed E. 
Published: October 2018

Purpose
This paper aims to inspect the effect of indirect elevated temperature on the mechanical performance of nano silica concrete (NSC). The effect on both compressive and bond strengths is studied. Pre- and post-exposure to elevated temperature ranges of 200 to 600°C is examined. A range covered by three percentages of 1.5, 3 and 4.5 per cent nano silica (NS) in concrete mixes is tested.

Design/methodology/approach
Pre-exposure mechanical tests (normal conditions – room temperature), using 3 per cent NS in the concrete mix, led to the highest increase in both compressive and bond strengths (43 per cent and 38.5 per cent, respectively), compared to the control mix without NS (based on 28-day results). It is worth noticing that adding NS to the concrete mixes does not have a significant effect on improving early-age strength. Besides, permeability tests are performed on NSC with different NS ratios. NS improved the concrete permeability for all tested percentages of NS. The maximum reduction is accompanied by the maximum percentage used (4.5 per cent NS in the NSC mix), reducing permeability to half the value of the concrete mix without NS. As for post-exposure to elevated-temperature mechanical tests, NSC with 1.5 per cent NS exhibited the lowest loss in strength owing to indirect heat exposure of 600°C; the residual compressive and bond strengths are 73 per cent and 35 per cent, respectively.

Findings
The dispersion technique of NS has a key role in NSC-distinguished mechanical performance with NSC having lower NS percentages. NS significantly improved bond strength. NS has a remarkable effect on elevated temperature endurance. The bond strength of NSC exposed to elevated temperatures suffered faster deterioration than compressive strength of the exposed NSC.

Research limitations/implications
A special scale factor needs to be investigated for the NSC.

Originality/value
Although a lot of effort is placed in evaluating the benefits of using nano materials in structural concrete, this paper presents one of the first outcomes of the thermal effects on concrete mixes with NS as a partial cement replacement.
Communicating value to enhance service visualization
Authors: Leong Vai Shiem , Hibbert Sally , Ennew Christine 
Published: October 2018

PurposeThis study aims to examine the effects of enhanced visualization of intangible service value through integration of means-end perspectives on advertising effectiveness.Design/methodology/approachBanking advertisements, incorporating message stimuli derived from salient values desired by the financial consumers and designed to assist message elaboration and stimulate personal relevance, were developed to examine the influence of cognitive connectivity on vividness of intangible service benefits and service advertising effectiveness.FindingsThe findings demonstrate that greater cognitive connectivity positively affects perceived tangibility, attitude toward the advertisement and attitude toward the brand. Additionally, the results indicated that perceived personal relevance has higher influence on envisioning service components, compared to one’s ability to connect visual cues to perceived benefits and to immediate end-goals.Research limitations/implicationsThis study incorporated visual stimuli limited only to financial security and social recognition. Future research should aim to examine the effects of different types of values on consumers’ elaboration process and their ability to visualize financial services.Originality/valueThis study extends knowledge of the means-end chain by proposing a means-end cognitive connectivity construct which influences the degree that consumers are able to mentally picture intangible service attributes. This study also provides insight that different values have different degree of influence on one’s ability to visualize service.
Critical success factors in Chinese cross-border mergers and acquisitions
Authors: Chen Yu , Werle Herbert , Moser Roger 
Published: October 2018

PurposeThis paper aims to explore the critical success factors (CSFs) in Chinese cross-border Mergers and Acquisitions (M&As) to improve the odds of Chinese overseas acquisition success.Design/methodology/approachFor the multidisciplinary analysis purpose, a SCOPE model is developed to integrate the five key dimensions of Strategic (S), Cultural (C), Organizational (O), Process (P) and External (E) CSFs. Because of the exploratory nature of the research, a case study approach has been applied.FindingsBased on the two in-depth case studies of Lenovo’s acquisition of Medion and Sany’s acquisition of Putzmeister in Germany, eight CSFs along the five key dimensions have been identified. Apart from the identified CSFs, the two other factors of robust due diligence and M&A project organizational structure fit are worthy of noting.Research limitations/implicationsThe first limitation relates to the weaknesses of case study research method. The findings derived from the two selected M&A cases cannot be generalized to all the contexts of Chinese cross-border M&As. The second limitation relates to the subjective nature of judgments made by the participants in our empirical study. The identified CSFs were based on the perceptions of the interviewed managers.Practical implicationsThe research is of high practical importance for Chinese companies doing or considering cross-border M&As. The CSFs identified in this research can direct managerial priorities toward those few areas which should receive careful attention and control to achieve the M&A success.Originality/valueNo much empirical research has addressed Chinese cross-border M&As from a CSF perspective. This research helps to fill this research gap and provides new insights for the Chinese companies to increase the success rate in their cross-border M&A projects.
Investigating first-generation students’ perceptions of library personnel
Authors: Borrelli Steve , Su Chao , Selden Shenetta , Munip Lana 
Published: October 2018

PurposeThe purpose of this paper is to investigate the perceived role of library personnel in supporting first-generation students at Penn State University Libraries, and also how students’ perceptions of library personnel change over time, and the various experiences that influenced their changes in perception.Design/methodology/approachThis study employed focus groups to solicit input from first-generation students. A four-step team-based approach to qualitative coding process was developed including the development of a codebook informed by common themes and concepts drawn from the literature.FindingsFindings indicate that operating from a deficit of library cultural capital often results in low awareness of available services and changes in perception are more influenced by personal exploration than limited interactions with personnel. Further, while currently employed interventions are well targeted, opportunities exist for enhancing efforts.Research limitations/implicationsAs this is a case study, the findings are not generalizable. Per conducting only four focus groups, the experiences of participants may not represent the typical scope of personnel-related interactions.Originality/valueThis study adds to the limited body of evidence that first-generation students’ struggle from a deficit of library-related cultural capital.
Exploring management accountants’ role conflicts and ambiguities and how they cope with them
Authors: Byrne Seán , Pierce Bernard 
Published: October 2018

PurposeThe aim of this study is to explore the nature of the expectations of operations managers (OMs) and the enacted roles of management accountants (MAs) and to understand how MAs construct roles around these expectations.Design/methodology/approachA qualitative design draws upon company documentation and 36 semi-structured interviews with MAs and OMs. The study uses role theory as a theoretical lens with its core concepts of role expectations, role conflict and role ambiguity. The design draws from role theory’s original development and testing to pair particular roles of MAs with particular roles of OMs in operational settings.FindingsThe findings indicate that there are a number of different forms of OMs’ expectations giving rise to role conflicts and role ambiguity for the roles of MAs. OMs’ expectations were identified as conflicting expectations, ambiguous expectations, overloaded expectations and underloaded expectations. MAs construct roles in different ways around these OMs’ expectations, including prioritising the line function, competence deployment, non-accommodation and communication. Factors moderating OMs’ expectations are also identified, including characteristics of the OM and the role of the finance manager.Research limitations/implicationsThe study is based on an in-depth investigation of a small number of roles of MAs paired with OMs, and no assurances can therefore be given regarding generalisability of the findings.Practical implicationsThe results provide an understanding of the varied nature of expectations that OMs have of MAs and mechanisms through which MAs can address these expectations. It suggests ways in which both MAs and OMs in operational settings can reduce conflicts and ambiguities.Originality/valueThis paper provides an in-depth analysis of the expectations of OMs in relation to the roles of MAs and contributes to the literature on the roles of MAs using role theory. It shows how different forms of OMs’ expectations have related mechanisms used by MAs to navigate these expectations through role constructions.
Workplace fun: a matter of context and not content
Authors: Georganta Katerina , Montgomery Anthony 
Published: October 2018

PurposeDuring the last years, workplace fun has emerged as a potential indicator of a healthy workplace. Congruently, organisations have become interested in enhancing positive experiences at work, such as joy in the workplace. While such trends have resulted in a growing literature on fun in the workplace, humour and play, academics and practitioners are still uncertain as to the nature of fun and its antecedents. The purpose of this paper is to explore the concept of fun in the modern organisation and understand the underlying elements necessary for creating environments that valorise and promote fun.Design/methodology/approachThe authors conducted semi-structured individual interviews with open-ended questions with 34 employed individuals from a variety of professions. The data were analysed using thematic analysis.FindingsThe analyses revealed organised fun as a distinct type of workplace fun that can have a significant impact through its social support function and psychological safety as the underlying element for promoting healthy positive fun interactions. The culture of the organisation and management attitudes towards fun emerged as key issues in promoting a fun workplace.Originality/valueOrganised fun emerged as a new type of workplace fun. The relational characteristic of fun and its function as a social support method are discussed. The study has delineated the contextual factors that should be addressed by researchers when studying workplace fun.
Medical record keeping systems in Malawi
Authors: Tough Alistair George , Lihoma Paul 
Published: October 2018

PurposeThe purpose of this research is to identify ways in which medical record keeping systems and health information systems might be integrated effectively and sustainably. The aims include minimising the workload of busy frontline health professionals and radically improving data quality.

Design/methodology/approachThis is a qualitative research project, grounded in the theoretical stance that information systems are sociotechnical systems. The primary focus of this research is on real-life custom and practice. The study population consisted of participants in information systems. As is common in qualitative research, sampling was purposive rather than statistically representative.

FindingsThis research suggests one unconventional conclusion. New approaches that use intermediate and hybrid technologies may have a better prospect of delivering satisfactory, realistic and affordable medium- to long-term solutions than strategies predicated on the assumption that only systems that are wholly electronic are worth considering.

Originality/valueThis research is original in the sense that it investigated records rather than information technology systems. The findings are likely to be of applicability in other developing countries, especially those that share legacy systems with Malawi, such as Botswana, Tanzania, Zambia and Zimbabwe.
Effect of temperature on the mechanical properties of 3D-printed PLA tensile specimens
Authors: Grasso Marzio , Azzouz Lyes , Ruiz-Hincapie Paula , Zarrelli Mauro , Ren Guogang 
Published: October 2018

Purpose
Recent advancements of 3D printing technology have brought forward the interest for this technique in many engineering fields. This study aims to focus on mechanical properties of the polylactic acid (PLA) feeding material under different thermal conditions for a typical fusion deposition of 3D printer system.

Design/methodology/approach
Specimens were tested under static loading within the range 20ºC to 60ºC considering different infill orientations. The combined effect of temperature and filament orientation is investigated in terms of constitutive material parameters and final failure mechanisms. The difference between feeding system before and post-3D printing was also assessed by mechanical test on feeding filament to verify the thermal profile during the deposition phase.

Findings
The results in terms of Young’s modulus, ultimate tensile strength (UTS), strain at failure (εf) and stress at failure (σf) are presented and discussed to study the influence of process settings over the final deposited material. Fracture surfaces have been investigated using an optical microscope to link the phenomenological interpretation of the failure with the micro-mechanical behaviour. Experimental results show a strong correlation between stiffness and strength with the infill orientation and the temperature values. Moreover, a relevant effect is related to deformed geometry of the filament approaching glass transition region of the polymer according to the deposition orientation.

Research limitations/implications
The developed method can be applied to optimise the stiffness and strength of any 3D-printed composite according to the infill orientation.

Practical implications
To avoid the failure of specimens outside the gauge length, a previously proposed modification to the geometry was adopted. The geometry has a parabolic profile with a curvature of 1,000 mm tangent to the middle part of the specimen.

Originality/value
Several authors have reported the stiffness and strength of 3D-printed parts under static and ambient temperature for different build parameters. However, there is a lack of literature on the combination of the latter with the temperature effects on the mechanical properties which this paper covers.
Mechanical behavior of calcium sulfate scaffold prototypes built by solid free-form fabrication
Authors: Asadi-Eydivand Mitra , Solati-Hashjin Mehran , Abu Osman Noor Azuan 
Published: October 2018

Purpose
This paper aims to investigate the mechanical behavior of three-dimensional (3D) calcium sulfate porous structures created by a powder-based 3D printer. The effects of the binder-jetting and powder-spreading orientations on the microstructure of the specimens are studied. A micromechanical finite element model is also examined to predict the properties of the porous structures under the load.

Design/methodology/approach
The authors printed cylindrical porous and solid samples based on a predefined designed model to study the mechanical behavior of the prototypes. They investigated the effect of three main build bed orientations (x, y and z) on the mechanical behavior of solid and porous specimens fabricated in each direction then evaluated the micromechanical finite-element model for each direction. The strut fractures were analyzed by scanning electron microscopy, micro-computed tomography and the von Mises stress distribution.

Findings
Results showed that the orientation of powder spreading and binder jetting substantially influenced the mechanical behavior of the 3D-printed prototypes. The samples that were fabricated parallel to the applied load had higher compressive strength compared with those printed perpendicular to the load. The results of the finite element analysis agreed with the results of the experimental mechanical testing.

Research limitations/implications
The mechanical behavior was studied for the material and the 3D-printing machine used in this research. If one were to use another material formulation or machine, the printing parameters would have to be set accordingly.

Practical implications
This work aimed to re-tune the control factors of an existing rapid prototyping process for the given machine. The authors achieved these goals without major changes in the already developed hardware and software architecture.

Originality/value
The results can be used as guidelines to set the printing parameters and a model to predict the mechanical properties of 3D-printed objects for the development of patient- and site-specific scaffolds.