bluuebunny/crossref_metadata_2025_split huggingface dataset:
Financial statements disclosure on Indonesian local government websites
Authors: Nor Wahyudin , Hudaya Muhammad , Novriyandana Rifqi 
Published: September 2019

Purpose
The purpose of this paper is to examine the extent to which audit opinion, audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment influence the disclosure of financial statements on the official website of local government.

Design/methodology/approach
The data of this research comprise 68 financial statements during the period 2015–2016 collected from 34 local governments across Indonesia by employing the census method. The data then are analyzed using logistic regression.

Findings
The results of this study show that audit opinion has a positive significant influence on the disclosure of financial statements on local government websites in Indonesia, while the audit findings, follow-up audit recommendations, level of education, level of welfare and heads of local governments’ commitment have no significant influences on the disclosure of financial statements local governments’ websites across Indonesia.

Originality/value
The study contributes to the public sector accounting research by enhancing our understanding to the disclosure of financial statements on local government websites.
Effect of country image and materialism on the quality evaluation of Korean products
Authors: Jin Byoungho Ellie , Kim Naeun Lauren , Yang Heesoon , Jung Minji 
Published: September 2019

Purpose
It is critical to understand how global consumers evaluate the quality of Asian products while marketing Asian products in the global marketplaces. The purpose of this paper is to examine the impact of Korea’s macro and micro country image and global consumers’ materialism level on the quality evaluation of Korean cosmetics among consumers in four countries.

Design/methodology/approach
Data from 900 participants were collected from consumers aged 20 or older living in economically developed countries (the USA and France) and economically developing countries (China and Vietnam) via professional online survey firms. Multiple regression analyses were used to analyze the data.

Findings
Along with the direct effect of macro and micro country image and materialism on product quality evaluation, a moderating effect of materialism and the respective country was discovered. Subsequently, the effect of macro country image on quality evaluation was found to be only significant in the USA and France and not in China and Vietnam. In contrast, the impact of micro country image was robust across all four countries. Furthermore, the effect of materialism on product quality was significant only in Vietnam. This implies that materialistic consumers in emerging markets might have favorable perceptions regarding the quality of Korean cosmetics.

Originality/value
This study advances country image research by providing new theoretical and managerial implications for countries whose image is less distinctive with respect to the effective marketing of products by the destination countries’ development status and consumers’ familiarity.
Revisiting the role of professionals in designing buildings with low embodied and operational energy
Authors: Tennakoon G.A. , Waidyasekara Anuradha , Ekanayake B.J. 
Published: September 2019

Purpose
Many studies have focused on embodied energy (EE) and operational energy (OE), but a shortage of studies on decision making, which involves several decision makers whose decisions can affect the energy performance of buildings, is evident. From the stages of the project life cycle, the design stage is identified as the ideal stage for integrating energy efficiency into buildings. Therefore, the purpose of this paper is to revisit the role of professionals in designing energy-conscious buildings with low EE and OE.

Design/methodology/approach
This study administered a qualitative approach. Data were collected through semi-structured interviews only with 12 experts, due to the lack of expertise in the subject matter. The data were analyzed using manual content analysis.

Findings
The outcomes revealed the necessity to revisit the role of construction professionals in terms of adopting energy-efficient building design concepts from the project outset. The roles of the key professional groups (i.e. architects, structural engineers, services engineers and quantity surveyors) were identified through this research. Common issues in designing energy-efficient buildings and the means of addressing such problems were outlined.

Originality/value
This study contributes to the knowledge by revisiting the roles of construction professionals and proposing how they could leverage their strengths to play the important role and contribute collectively to design buildings with both low OE and EE.
A systematic review of the applications of multi-criteria decision-making methods in site selection problems
Authors: Yap Jeremy Yee Li , Ho Chiung Chiung , Ting Choo-Yee 
Published: September 2019

PurposeThe purpose of this paper is to perform a systematic review on the application of different multi-criteria decision-making (MCDM) methods in solving the site selection problem across multiple problem domains. The domains are energy generation, logistics, public services and retail facilities. This study aims to answer the following research questions: Which evaluating criteria were used for each site selection problem domain? Which MCDM methods were frequently applied in a particular site selection problem domain?Design/methodology/approachThe goals of the systematic review were to identify the evaluating criteria as well as the MCDM method used for each problem domain. A total of 81 recent papers (2014–2018) including 32 papers published in conference proceedings and 49 journal articles from various databases including IEEE Xplore, PubMed, Springer, Taylor and Francis as well as ScienceDirect were evaluated.FindingsThis study has shown that site selection for energy generation facilities is the most active site selection problem domain, and that the analytic hierarchy process (AHP) method is the most commonly used MCDM method for site selection. For energy generation, the criteria which were most used were geographical elements, land use, cost and environmental impact. For logistics, frequently used criteria were geographical elements and distance, while for public services population density, supply and demand, geographical layout and cost were the criteria most used. Criteria useful for retail facilities were the size (space) of the store, demographics of the site, the site characteristics and rental of the site (cost).Research limitations/implicationsThis study is limited to reviewing papers which were published in the years 2014–2018 only, and only covers the domains of energy generation, logistics, public services and retail facilities.Practical implicationsMCDM is a viable tool to be used for solving the site selection problem across the domains of energy generation, logistics, public services and retail facilities. The usage of MCDM continues to be relevant as a complement to machine learning, even as data originating from embedded IoT devices in built environments becomes increasingly Big Data like.Originality/valuePrevious systematic review studies for MDCM and built environments have either focused on studying the MCDM techniques itself, or have focused on the application of MCDM for site selection in a single problem domain. In this study, a critical review of MCDM techniques used for site selection as well as the critical criteria used during the MCDM process of site selection was performed on four different built environment domains.
MyCREST embedded framework for enhancing the adoption of green office building development in Sarawak
Authors: Ohueri Chukwuka Christian , Enegbuma Wallace Imoudu , Habil Hadina 
Published: September 2019

Purpose
Green building development practices reduce carbon footprint and promote sustainability in the built environment. To foster green building construction in Malaysia, several strategies and sustainability metrics like the Malaysian Carbon Reduction and Environmental Sustainability Tool (MyCREST) have been established. Yet, the implementation of green office building development in Sarawak still remains low. Therefore, the purpose of this paper is to develop MyCREST Embedded Framework (MEF) for enhancing the adoption of green office building construction in Sarawak.

Design/methodology/approach
To achieve the research aim, document analysis of the overarching MyCREST Reference Guide was conducted. Then, questionnaire was used to survey 120 green construction professionals in Kuching, the capital of Sarawak. Afterwards, data from the questionnaire was analyzed using Statistical Package for Social Science software version 22. As a result, the significant strategies for enhancing the adoption of green office building construction in Sarawak were identified, and ranked hierarchically using the Relative Importance Index.

Findings
The established significant strategies include: government policies and incentives, sustainable technological practices, defined process for executing green building projects and adequate information for the public. Moreover, this study recommends MyCREST as the suitable Green Building Assessment Tool for developing green office buildings in Sarawak due to its integration of carbon reduction strategies with sustainability indicators.

Research limitations/implications
This study is limited to Kuching; hence future study should be extended to other cities in Sarawak.

Originality/value
Based on the findings, the MEF is developed to enlighten the industry practitioners on the approaches that will elevate green office building development in Sarawak.
Sociodemographic characteristics and dietary patterns in cardiometabolic risk subjects
Authors: Silveira Brenda Kelly Souza , Novaes Juliana Farias de , Vieira Sarah Aparecida , Rocha Daniela Mayumi Usuda Prado , Leal Arieta Carla Gualandi , Hermsdorff Helen Hermana Miranda 
Published: September 2019

Purpose
The purpose of this paper is to examine the associations of dietary patterns with sociodemographic and lifestyle characteristics in a cardiometabolic risk population.

Design/methodology/approach
In this cross-sectional study data from 295 (n=123 men/172 women, 42±16 years) participants in a Cardiovascular Health Care Program were included. After a 24-hour recall interview the dietary patterns were determined using principal component analysis. Sociodemographic, clinical and lifestyle data were collected by medical records.

Findings
Subjects with diabetes and hypertension had a higher adherence in the “traditional” pattern (rice, beans, tubers, oils and meats). Poisson regression models showed that male subjects with low schooling and smokers had greater adherence to the “traditional” pattern. Also, students, women, and those with higher schooling and sleeping =7 h/night showed higher adherence to healthy patterns (whole grains, nuts, fruits and dairy). Women, young adults and those with higher schooling and fewer sleep hours had greater adherence to healthy dietary patterns. Those with low schooling and unhealthy lifestyle showed more adherence to the “traditional” pattern.

Social implications
The results indicate the importance to personalized nutritional therapy and education against cardiometabolic risk, considering the dietary patterns specific to each population.

Originality/value
Socioeconomic and lifestyle characteristics can influence dietary patterns and this is one of the few studies that investigated this relationship performing principal component analysis.
New patterns in wine consumption: the wine by the glass trend
Authors: Acuti Diletta , Mazzoli Valentina , Grazzini Laura , Rinaldi Rinaldo 
Published: September 2019

Purpose
The purpose of this paper is to advance the understanding of wine by the glass (WBG) consumption as a new growing trend in wine consumption. To this end, the roles of risk perception, wine involvement and variety seeking are investigated in determining WBG purchase intentions.

Design/methodology/approach
Two studies based on a scenario-based survey have been conducted. In Study 1 (n=248), the relationship between WBG risk perception and WBG purchase intention mediated by variety seeking is tested. In Study 2 (n=200), the relationship between wine involvement and WBG purchase intention with the mediating role of variety seeking is analysed.

Findings
Results show that variety seeking plays a key role in determining WBG purchase intentions considering both WBG perceived risk and wine involvement as independent variables.

Research limitations/implications
The study advances the literature on WBG consumption by enclosing the psychological mechanism (i.e. variety seeking) behind consumers’ WBG purchase intentions. The main limitation of this study lies in it being conducted in a single country (i.e. Italy).

Practical implications
This paper provides useful guidelines for wine managers. Specifically, variety seeking can attract consumers in new wine-consuming places based on a rich assortment. Moreover, it can present a challenge to wine producers in creating brand loyalty.

Originality/value
Although WBG is a growing trend in wine consumption, empirical studies are still scant and a deeper comprehension of its antecedents and consequences is needed. By showing variety seeking as the mechanism behind WBG consumption, this study offers a new theoretical explanation of this phenomenon.
Bhuira Jams: changing lanes to break logjam
Authors: Chakrabarti Somnath , Chadha Vijay , Agarwal Rajiv 
Published: September 2019

Learning outcomes
This case provides insights about the importance of market research, market segmentation, distribution, product positioning, branding and advertising for a small but growing enterprise. This case provides insights into nuances about organizing and running a family-owned small business –Bhuira Jams has to objectively decide on its way-forward which can be a pure social enterprise or a pure commercial enterprise. This case provides understanding regarding the differences between the two models in terms of funding, accounting, legal, marketing and operational aspects.

Case overview/synopsis
In January 2017, Linnet Mushran had just won an award from the PHD Chamber of Commerce for her work in generating local employment for rural women in the village Bhuira, Himachal Pradesh, India. This award did make her feel happy. However, more than happiness, it got her thinking as to how would Bhuira Jams – the child born out of her passion for mountains and out of the desire to do something good survive in the coming years? Bhuira Jams was never designed like a formal business. Being a family run socially relevant business, Bhuira Jams faces the challenge of operational efficiency, along with an uphill task in marketing and distribution. Almost 35 per cent of its sales comes from Fabindia, which re-sells the Bhuira products under the Fabindia label. Thus, currently there is very little focus and expenditure in Bhuira on marketing and distribution. Another challenge faced by Bhuira Jams is driven by the health and lifestyle changes occurring in the Indian society. Consumer preferences are shifting towards low fat diets, and there is growing Americanization of the Indian society. This can be a double whammy for Bhuira’s main product line of preserves, which are high on calorie and are traditionally British.

Complexity academic level
Bhuira Jams conceptually is close to a family owned business due to the involvement of husband, daughter-in-law and son-in-law of Linnet. Thus, this case provides insights into nuances about organizing and running a family owned small business.

Supplementary materials
Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

Subject code
CSS 11: Strategy
Sustainability issues in freshfruggies: hyperlocal fruits and vegetables delivery model
Authors: Arora Ashish , Singh Surabhi 
Published: September 2019

Learning outcomes
The learning outcomes are as follows: identify the challenges and opportunities in an ecommerce start-up B; understand the issues of operational sustainability of ecommerce start-up; evaluate the sustainability of hyperlocal models to ecommerce start up; and implement innovative solutions to address the issues of e-business models.

Case overview/synopsis
It was the cold winter evening of December 2016 when Puja, a cofounder of freshfruggies, an e-commerce start-up company, made up her mind after meeting her cofounders of reviving the Venture “freshfruggies” as a Hyperlocal Fruits and Vegetables Delivery Company in a non-metro town of Jalandhar in Punjab province of India. She contemplated the poor performance of the company in the past which prepared her for the better planning and execution of operational sustainability of freshfruggies. Puja took the critical decision of revival as she planned to develop the right business strategy for ensuring continuity. freshfruggies had been experiencing constant losses since its inception, and the issues of its sustainability needed attention. It was a dream project for all the co-founders who started with the vision to make freshfruggies a popular ecommerce model of hyperlocal fruits and vegetables delivery in the happening city of Jalandhar. However, lack of trained manpower, weak digital marketing strategy and lack of operating efficiency emerged as major issues of operational sustainability in freshfruggies. The co-founders outlined the possible options to revive freshfruggies after deliberating upon the challenges faced. The choices were limited and time was running out along with finances. The options included either changing the business model to a hybrid retail model or to continue as an ecommerce company after sorting out demand and supply issues. There was an urgent need to take a decision in this regard.

Complexity academic level
This case focuses on undergraduate and graduate courses in entrepreneurship and operations management courses.

Supplementary materials
Teaching notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

Subject code
CSS 3: Entrepreneurship.
Tax compliance during fiscal depression periods: the case of Greece
Authors: Lois Petros , Drogalas George , Karagiorgos Alkiviadis , Chlorou Aikaterini 
Published: September 2019

PurposeGovernments count on tax revenues in order to finance their fiscal and social activities. The purpose of this paper is to analyse the citizens’ conception of tax compliance and examine the factors affecting tax behaviour.Design/methodology/approachThis survey was conducted through a stratified sample and questionnaires consisted of closed-ended questions. A linear regression and a series of reliability tests including an analysis of variance were conducted with IBM Statistical Package for Social Sciences.FindingsThe majority of the respondents demonstrate a positive perspective towards tax compliance and tax administration employees that inspire it. However, while the fairness of the tax system is evident, findings indicate a deeper issue of social and behavioural influences, including the characteristics of tax administrative employees and tax morality.Research limitations/implicationsThe findings are subject to over- or sub-representation, since the sample derived from groups whose occupations feature strong tax compliance. The study was conducted in Greece, and it is possible that the results can be generalised to developing countries with similar economic environments and fiscal circumstances.Practical implicationsNon-economic factors affect tax behaviour and the formation of modern tax strategies. This survey enables governments to improve tax compliance rates and increase tax revenues. Fiscal depression tends to decrease state revenues. Tax compliance factors should be taken into account through tax decision-making processes and ensure efficient tax collection.Originality/valueThis paper furthers the existent literature and deepens in non-economic factors of morality, revealing tax behaviours instigated by reasons beyond tax unfairness.
Factors affecting the internal auditors’ effectiveness in the Jordanian public sector
Authors: Alqudah Hamza Mohammad , Amran Noor Afza , Hassan Haslinda 
Published: September 2019

PurposeThe purpose of this paper is to investigate the moderating effect of task complexity on external auditors’ cooperation (EAC), top management empowerment and internal auditors’ independence, which affect internal auditors’ effectiveness in the Jordanian public sector.Design/methodology/approachThis paper utilised 117 usable questionnaires from financial managers and internal audit (IA) managers of the Jordanian public sector institutions. The collected data were analysed using partial least squares-structural equation modelling (PLS-SEM).FindingsThe results reveal that EAC, top management empowerment, and internal auditors’ independence are the factors which positively and significantly affect the internal auditors’ effectiveness, as supported by the resource-based theory, with incomplete support for the task complexity’s role as a moderator.Practical implicationsThe findings are important for the decision-makers and regulators in introducing new legislation and regulation for the IA profession in the Jordanian public sector.Social implicationsIt is shown that the factors affecting the internal auditors’ effectiveness can definitely enhance their ability to achieve the role of IA in protecting public funds and limiting financial and administrative corrupt practices, particularly in the public sector.Originality/valueTo the best knowledge of the authors, this study is one of the first studies that addresses task complexity as an interaction effect on the factors affecting internal auditors’ effectiveness in the public sector.