bluuebunny/crossref_metadata_2025_split huggingface dataset:
Financial performance evaluation of companies listed on Tehran Stock Exchange
Authors: Karimi Ali , Barati Masoud 
Published: April 2018

Purpose
This paper aims to evaluate the financial performance of companies listed on Tehran Stock Exchange by using negative data envelopment analysis (DEA) approach.

Design/methodology/approach
First, the financial metrics for performance evaluation were extracted and then filtered based on the experts’ opinions. Upon choosing the appropriate financial measures, the financial information of 72 companies selected from four automotive, pharmaceutical, petrochemical and cement industries were collected, and the criteria values were also measured. The financial performance of selected companies was assessed using negative data bounded adjusted measure in the DEA, and efficient and inefficient companies were identified. Finally, the efficient companies were ranked using Andersen and Petersen model.

Findings
The required analysis was conducted, and the financial performance of selected companies listed on Tehran Stock Exchange was evaluated. There were 58 efficient companies with a performance value of 1; 14 companies became inefficient because the efficiency size was less than 1; therefore, reference units were also introduced to the managers for efficiency of inefficient companies.

Originality/value
The aim of this study was to identify the required financial criteria and to determine an appropriate model for performance evaluation based on negative DEA. The findings can help shareholders to identify efficient companies and make the optimal portfolio accordingly; the managers of inefficient companies can also take the proper reforming actions to improve efficiency.
Recognising forced migrants in transnational social work
Authors: Turtiainen Kati 
Published: April 2018

PurposeNation states’ neoliberal policies do not regard asylum seekers and undocumented migrants as deserving of a good life. Social work in welfare states is highly connected to the policies of nation states. There is a need to address theories in social work that have a transnational focus at the local level. Axel Honneth’s recognition theory enables an approach to forced migration from the direction of personal relations and personhood itself. The core idea is that if people cannot gain recognition, this causes harm to their self-realisation. The purpose of this paper is discuss how the recognition theory overcomes a national focus in social work.Design/methodology/approachThis paper is theoretical. The relations of recognition are discussed in the context of transnational social work in welfare states with forced migrants.FindingsThe theory of recognition in social work practice with people who do not have a residence permit is best articulated by an understanding of rights concerning all the attributes of the person, i.e. as a needy being, autonomous and particular in a community.Originality/valueForced migrants’ backgrounds provide a specific backdrop for misrecognition, which may harm self-relations. The relations of recognition contribute to social work by providing the sensitivity required to evaluate the complexity of views and attitudes that affect the way we encounter service users. The relations of recognition (care, respect and esteem) give normative criteria for communication in order to take another person as a person, which, in turn, contributes to healthy self-relations of forced migrants.
The relationship between EFQM levels of excellence and CSR development
Authors: Martín-Gaitero Jaime Pérez , Escrig-Tena Ana B. 
Published: April 2018

PurposeThe purpose of this paper is to analyse the level of corporate social responsibility (CSR) development, in accordance with the dimensions of Maonet al.’s (2010) model, which could be achieved when organisations adopt the EFQM model, as well as how the EFQM model can foster this CSR development.Design/methodology/approachThe research method chosen was a qualitative methodology involving multiple case studies. The empirical research relies on an in-depth study of four cases of organisations recognised by the EFQM model in Spain.FindingsThe findings show that, although a higher commitment to the EFQM model implies a greater level of CSR development, with the knowledge and attitudinal dimensions more developed than others, organisations still have to make CSR an internalised management ideology.Research limitations/implicationsThe very nature of the process of EFQM assessment does not ensure uniformity in all aspects of management. Limitations that are inherent to case studies: factors that can be chosen by the researcher, such as geographical location, size, sector and ownership, can have an influence on the characteristics of the CSR practices that are found.Practical implicationsThis study contributes to the literature on excellence by approaching the EFQM model as a tool to integrate CSR issues into management.Social implicationsA relationship between commitment to excellence and CSR development does exist.Originality/valueTo the best of the authors’ knowledge, no previous analysis has been performed to address the potential relationship between CSR development in accordance with Maonet al.’s (2010) model and commitment to excellence.
The economic value of social capital
Authors: Postelnicu Luminita , Hermes Niels 
Published: April 2018

Purpose
Empirical studies on the importance of social capital for poor households show divergent outcomes. This divergence may stem from the lack of a conceptual framework for capturing the social capital dimensions that deliver economic value to individuals. The purpose of this paper is to define individual social capital from an economic perspective and propose a measurement based on two dimensions of individual social capital that bring economic value to individuals, i.e. informal risk insurance arrangements and information advantages arising from personal social networks.

Design/methodology/approach
The authors first provide a concrete definition of individual social capital and identifying social capital dimensions that are important from an economic perspective (i.e. dimensions that bring economic value to the individual). Next, the authors develop a new conceptual framework around this definition and propose a social capital measurement. Finally, the authors apply this measurement numerically to demonstrate that differences in the network configurations between individuals lead to asymmetry of social interactions between these individuals.

Findings
The authors show that the exchange of resources between two individuals is affected by their individual network configurations. In particular, the authors show that differing network configurations drive asymmetrical social interaction between individuals.

Originality/value
The approach may be especially relevant for understanding of the persistence of poverty and inequality in developing economies. These economies are characterized by environments in which imperfect information, underdeveloped or non-existent formal institutions and limited contract enforcement abound and where social capital may therefore be important to facilitate economic transactions. In particular, the authors see clear applications of the approach in better understanding and improving the use of microfinance programs.
Implementation of accrual accounting by Malaysian federal government
Authors: Ismail Suhaiza , Siraj Siti Alawiah , Baharim Shahril 
Published: April 2018

Purpose
The purpose of this paper is to examine factors influencing the readiness of public sector accountants to implement the accrual accounting system in the Malaysian Federal Government. The readiness was measured in terms change commitment and change efficacy.

Design/methodology/approach
The study uses a questionnaire survey that comprises three factors (change valence, task knowledge and task availability) in predicting readiness to implement the accrual accounting system. Multiple regressions were performed on a total of 165 usable responses received.

Findings
The results reveal that change valence, task knowledge and task availability are significant and positively influence the change efficacy of the Federal Government to implement accrual accounting in Malaysia. However, only change valance is a positively significant factor in influencing change commitment.

Originality/value
This study is important as it contributes not only by adding to the scant literature assessing the readiness to implement the accrual accounting system but also by providing useful information on determinants of readiness for accrual accounting implementation in supporting the Malaysian Government’s financial transformation agenda.
Sustainability performance measurement inside academia
Authors: Cavicchi Caterina , Vagnoni Emidia 
Published: April 2018

Purpose
This paper aims to analyze the process of implementation of a sustainability performance measurement (SPM) system by a North Italian university, which was constructed based on a participatory multi-stakeholders’ approach. In addition, it provides evidence on the use of outcome indicators.

Design/methodology/approach
The methodology is based on a single exploratory case study research.

Findings
The process of implementation of the new SPM system started with the intervention of an academic in accounting who acted as a propeller. The adoption of the framework required a shared meaning of sustainability among different stakeholders and indicators to track the shift toward sustainable development (SD). Despite the authors could not prove the stable adoption of the framework for the future, as new governing bodies were appointed in Beta, that framework could be considered a valid attempt to move from a single projects’ evaluation on sustainability performance to a systemic approach and introduce outcome indicators in performance appraisal. The framework supported university’s decision-making related to SD actions.

Research limitations/implications
Difficulties in the measurement process were linked to the information system which was not designed to allow the collection of some of the newly introduced sustainability data. However, an attempt to introduce a personalized assessment tool fostered the improvement of planning activities for 2015.

Originality/value
The originality of the paper is twofold: first, it represents an attempt to discuss the process of implementation of a SPM system that was designed by a participatory multi-stakeholders’ approach. Second, the framework was designed to consider also outcomes’ indicators as urged by scholars calling universities to promote the shift toward a sustainable society.
Examining the role of international entrepreneurial orientation, domestic market competition, and technological and marketing capabilities on SME’s export performance
Authors: Jin Byoungho , Cho Hyeon Jeong 
Published: April 2018

PurposeThe purpose of this paper is to extend our understanding of the development of small- and medium-sized enterprise (SME) organizational capabilities and their contributions to export performance by incorporating two antecedents: one from the internal environment (international entrepreneurial orientation) and another from the external environment (domestic market competition).Design/methodology/approachA proposed framework built on resource-based view and contingency theory was tested using partial least squares with data collected from 470 Korean SMEs.FindingsInternational entrepreneurial orientation and domestic market competition both prompted SMEs to develop their technological and marketing capabilities, leading to enhanced performance in international markets. Full mediating effects of technological and marketing capabilities were discovered between international entrepreneurial orientation and export performance.Practical implicationsGiven the direct effect of organizational capabilities on export performance, SMEs should facilitate the spirit of international entrepreneurial orientation and heightened managerial awareness of domestic market competition to efficiently cultivate organizational capabilities.Originality/valueUnique findings indicate that SME capabilities can be optimally cultivated under the coexistence of an internal impetus (i.e. international entrepreneurial orientation) and a harsh external environment (i.e. domestic competition), demonstrating the significance of context in developing organizational capabilities.
Work challenges negatively affecting the job satisfaction of early career community mental health professionals working in rural Australia: findings from a qualitative study
Authors: Cosgrave Catherine , Maple Myfanwy , Hussain Rafat 
Published: April 2018

Purpose
Some of Australia’s most severe and protracted workforce shortages are in public sector community mental health (CMH) services. Research identifying the factors affecting staff turnover of this workforce has been limited. The purpose of this paper is to identify work factors negatively affecting the job satisfaction of early career health professionals working in rural Australia’s public sector CMH services.

Design/methodology/approach
In total, 25 health professionals working in rural and remote CMH services in New South Wales (NSW), Australia, for NSW Health participated in in-depth, semi-structured interviews.

Findings
The study identified five work-related challenges negatively affecting job satisfaction: developing a profession-specific identity; providing quality multidisciplinary care; working in a resource-constrained service environment; working with a demanding client group; and managing personal and professional boundaries.

Practical implications
These findings highlight the need to provide time-critical supports to address the challenges facing rural-based CMH professionals in their early career years in order to maximise job satisfaction and reduce avoidable turnover.

Originality/value
Overall, the study found that the factors negatively affecting the job satisfaction of early career rural-based CMH professionals affects all professionals working in rural CMH, and these negative effects increase with service remoteness. For those in early career, having to simultaneously deal with significant rural health and sector-specific constraints and professional challenges has a negative multiplier effect on their job satisfaction. It is this phenomenon that likely explains the high levels of job dissatisfaction and turnover found among Australia’s rural-based early career CMH professionals. By understanding these multiple and simultaneous pressures on rural-based early career CMH professionals, public health services and governments involved in addressing rural mental health workforce issues will be better able to identify and implement time-critical supports for this cohort of workers. These findings and proposed strategies potentially have relevance beyond Australia’s rural CMH workforce to Australia’s broader early career nursing and allied health rural workforce as well as internationally for other countries that have a similar physical geography and health system.
Information as currency, democracy, and public libraries
Authors: Stilwell Christine 
Published: April 2018

Purpose
The purpose of this paper is to endorse the notion that information is the currency of democracy and explore the question of the public library’s role in promoting democracy through the provision of access to information.

Design/methodology/approach
A review of the literature and a case study are used.

Findings
From the early days of the public library, there has been a certain democratic paternalism in librarians’ views on public libraries, and ambivalence about the extent to which these libraries have provided information to the whole population. Despite this finding, the paper explores the public library’s role in providing information; the currency of information. Public libraries can contribute to the renewal of a democratic public sphere by providing free and ready access to knowledge and information, as well as safe and trusted social spaces for the exchange of ideas, creativity, and decision making.

Originality/value
The paper examines material from the dawn of the public library to current concerns about the role of these libraries in providing access to information, in revitalising citizenship and fostering democracy. It draws on the well-known example of the birth of democracy in South Africa and on discussions of public library neutrality and activism in contemporary France, describing limits on the achievements of libraries in these countries in the context of some current, promising examples from the USA, Britain, Denmark, and Australia.
The value of information in South Africa’s new democracy
Authors: Hart Genevieve , Nassimbeni Mary 
Published: April 2018

PurposeThe purpose of this paper is to trace and analyse the relationship between information and democracy in the old and in the new South Africa. The authors interrogate the applicability to the situation of the famous quotation attributed to Thomas Jefferson, “Information is the currency of Democracy”.Design/methodology/approachThe authors frame the argument by analysing the differences in philosophy underpinning the state’s attitude to the free flow of information between the pre-democratic regime (often referred to as the Apartheid regime which came into power in 1948) and the current democratic state established in 1994.FindingsWhile the philosophical approach between the two regimes is demonstrably different – the findings show the discontinuities – the authors also find evidence of continuities. The authors examine traces of recurrent patterns and propose reasons for their persistence.Originality/valueBecause South Africa is a very young democracy it presents unique opportunities for social scientists to analyse the unfolding of challenges and opportunities not readily apparent in mature democracies. The theme of the issue allowed us to study and observe the evolution and growth of policy related to the free flow of information, and also to examine the current drift between policy and practice.
Why and when leadership training predicts effectiveness
Authors: Kragt Darja , Guenter Hannes 
Published: April 2018

PurposeThe purpose of this paper is to build and test an integrative model of leader identity as an important mechanism explaining why reactions to leadership training associate with leader effectiveness. It is proposed that this mediation relationship is conditional on leadership experience (i.e. time in a formal managerial role), such that it will be weaker for more experienced leaders because they already possess complex leadership-related knowledge and skills.Design/methodology/approachHypotheses were tested using a sample of German managers (n=196) in formal leadership positions (i.e. with direct subordinates) across a range of industries. Data were collected using online questionnaires. The proposed first-stage mediation model was tested using the structural equation approach.FindingsLeader identity was found to mediate the relationship between reactions to leadership training and leader effectiveness. This mediation was conditional upon leadership experience, such that the indirect effect only held for less, but not for more, experienced leaders.Research limitations/implicationsThe findings should be interpreted with caution because all data are self-report and cross-sectional.Practical implicationsLeadership training for senior leaders should qualitatively differ (in terms of content and length) from that for novice leaders.Originality/valueLeadership training can substantially improve managers’ ability to lead effectively. The present study is the first to establish leader identity as a motivational mechanism that explains this relationship. This is also the first study to test for the role of leadership experience in leader development.
Gyrotactic microorganisms and thermoelectric effects on the dynamics of 29 nm CuO-water nanofluid over an upper horizontal surface of paraboloid of revolution
Authors: Sivaraj R. , Animasaun I.L. , Olabiyi A.S. , Saleem S. , Sandeep N. 
Published: April 2018

Purpose
The purpose of this paper is to provide an insight into the influence of gyrotactic microorganisms and Hall effect on the boundary layer flow of 29 nm CuO-water mixture on the upper pointed surface of a rocket, over the bonnet of a car and upper pointed surface of an aircraft. This is true since all these objects are examples of an object with variable thickness.

Design/methodology/approach
The simplification of Rosseland approximation (Taylor series expansion of T4 about T∞) is avoided; thus, two different parameters relating to the study of nonlinear thermal radiation are obtained. The governing equation is non-dimensionalized, parameterized and solved numerically.

Findings
Maximum vertical and horizontal velocities of the 29 nm CuO-water nanofluid flow is guaranteed at a small value of Peclet number and large value of buoyancy parameter depending on the temperature difference. When the magnitude of thickness parameter χ is small, cross-flow velocity decreases with the velocity index and the opposite effect is observed when the magnitude of χ is large.

Originality/value
Directly or indirectly, the importance of the fluid flow which contains 29 nm CuO nanoparticle, water, and gyrotactic microorganisms in the presence of Hall current has been pointed out as an open question in the literature due to its relevance in imaging, ophthalmological and translational medicine informatics.
Towards a water balanced utilization through circular economy
Authors: Eneng Rahmi , Lulofs Kris , Asdak Chay 
Published: April 2018

Purpose
The purpose of this study is to describe and explain the relative water scarcity condition as one of the main problems encountered in Indonesia. It is caused by fierce competition between water users, water over consumption and high water price. The water conflict and increasing phenomena of relative water scarcity result in unequal access to water between the rich and the poor. This research is intended to contribute to a balanced water governance system that secures equal and fair access to water resources for all users.

Design/methodology/approach
A mixed method approach was used involving interviews with the owners of the established bottled water companies, the community leaders, guard for sluice gate, local NGOs and several government agencies.

Findings
Research results indicate that water policies and implementation are lacking coherency. It is also shown that the complex government structure with responsibilities divided over multiple agencies is responsible for this. The circular economy for water governance system used to find alternative solutions for reducing social conflicts so that the water will be made available to those who have no water access.

Research limitations/implications
This research used only one location with a representative number of interviewees; hence, the findings are not possibly generalizable.

Originality/value
The combination of water legal framework and circular economy concept was used to reduce water scarcity