bluuebunny/crossref_metadata_2025_split huggingface dataset:
The significance of proximityin cluster initiatives
Authors: Lis Anna Maria 
Published: April 2019

PurposeThe purpose of this paper is to analyse relations between geographical and competence proximity and development of cooperation in cluster initiatives.Design/methodology/approachThe research was based on an original theoretical concept referring to the trajectory of the development of cooperative relations in cluster initiatives. The research was carried out in mid-2017, in four purposefully selected cluster initiatives. The research sample was 132 cluster enterprises. The main research strategy involved non-experimental models; the basic method of data collection was an online questionnaire.FindingsThe results indicated that the role of geographical and competence proximity depends on the level of cooperation in a cluster initiative. In both these dimensions, proximity was important during the initial stage of cluster development: to start cooperation between the members, however, when more mature forms of cooperation were undertaken, the factor of common location was not so crucial any longer. It was also recommended to maintain some competence distance between the partners.Research limitations/implicationsThe main limitations referred to the static character of the data, the use of original measurement tools, which had not been tested before, the small and little differentiated research sample and the subjective nature of the research. The above-mentioned limitations should be viewed as a starting point for further empirical research.Practical implicationsKnowledge on the significance of geographical and competence proximity at various levels of cooperation in clusters is valuable for efficient management of a cluster and for higher competitiveness that it can achieve.Originality/valueThe research study contributes to the literature, which refers to the question of proximity in clusters through the analysis of relations between geographical and competence proximity and development of cooperation in cluster initiatives. The results of the research point out that the role of geographical and competence proximity evolves with the development of cooperation in cluster initiatives.
Olfactory cues and purchase behavior: consumer characteristics as moderators
Authors: Sandell Kaisa 
Published: April 2019

PurposeThis study aims to examine the relationship between consumer characteristics and the effectiveness of olfactory cues on purchase behavior.Design/methodology/approachThe theories of the effects of consumer decision-making, olfaction and sensory marketing on purchase behavior are applied using loyalty card data collected through an experiment. These data are analyzed using quantitative methods.FindingsThe presence of an olfactory cue has a positive impact on purchase behavior, as measured by product-category sales. Results indicate that in sales promotion, olfactory cues are most efficient in men who have hedonistic or quality-oriented decision-making styles.Research limitations/implicationsThis paper is the first to study the effectiveness of olfactory cues on purchase behavior when the interactions between the individual characteristics of consumers are considered. The study broadens extant frameworks of sensory marketing by placing the consumer in the central position as the processor of sensory cues. The work pioneers the integration of consumer’s decision-making style (CDMS) as one of the moderating factors in the process.Practical implicationsThe results encourage retailers and practitioners to consider CDMS – and not only gender or age – when using olfactory cues in sales promotions. Hopefully, this paper will inspire retailers to think of the more psychological aspects of consumer behavior and decision-making when planning their loyalty card systems.Originality/valueThis paper is the first to study the effectiveness of olfactory cues on purchase behavior when the interactions between the individual characteristics of consumers are considered. Addressing the decision-making style in addition to demographics is a novel approach, contrasting with earlier studies that merely focused on olfactory acuity.
Numerical investigations on particle separation in dynamic separators
Authors: Appadurai Arun , Raghavan Vasudevan 
Published: April 2019

Purpose
Dynamic separator is an equipment having a rotor and static vanes and is used to separate solids from gas-solids flow based on size. Particle separation in a dynamic separator happens due to complex interchanges between multiple forces exerted in the separation zone. Currently, there is only limited knowledge concerning the working principles of separation. This paper aims to systematically study a dynamic separator using numerical models to get insights into particle separation.

Design/methodology/approach
The Lagrangian–Eulerian formulation is used to simulate gas-solid flow. Multiple frames of reference using stage interpolation are used to account for rotation. Periodic symmetry in the equipment is exploited to create a simplified numerical model. The predictions from the numerical model are compared against available experimental data.

Findings
The numerical results indicate that only when particle collision is included, the separation efficiency trend from the experiment is matched by numerical predictions. Further, it is shown that at the same range of rotor speeds where numerical results predict increased separation efficiency, the solid pressure due to particle collision also reaches its maximum value. The gas flow and particle behavior in the separator are explained in detail.

Originality/value
The importance of particle collision in separation is interesting because traditionally, particle separation is assumed to be influenced by three forces, namely, centrifugal force, drag force and gravity. The numerical results, however, point to the contribution by particle collision, in addition to the above three forces.
Supply chain integration in omni-channel retailing: a logistics perspective
Authors: Song Guang , Song Shaohua , Sun Luoyi 
Published: April 2019

Purpose
The purpose of this paper is to apply resource-based theory to identify the relationships between logistics integration capability, supply chain integration (SCI), and performance in the context of omni-channel retailing (OCR).

Design/methodology/approach
An empirical study was conducted based on a mixed methodology that integrates survey research and focus group. In total, 243 retailers in China have been surveyed to examine the hypotheses of the proposed conceptual model, and focus group discussion has been applied to interpret the results and identify the critical concerns on the implementation of omni-channel (OC) strategy.

Findings
This study reveals that the information integration capability and organization integration capability in logistics management significantly affects SCI, while the integrated supply chain has a greater significant influence on financial performance than operational performance to OC retailers. Moreover, a firm’s characteristics can be regarded as contextual factors influencing performance in OCR.

Research limitations/implications
The authors obtained valuable insights for both academics and practitioners based on the findings. On the one hand, this is an early attempt to empirically study SCI of OCR, revealing the importance of a firm’s nature in the performance. Therefore, this study fills a current research gap. On the other hand, this research provides top managers of OC retailers, particularly supply chain managers, the awareness of the importance of improving of organizational integration and human-resource management capability. Additionally, this study proposes future research based on its limitations.

Originality/value
SCI is investigated in the context of OCR from a logistics perspective. Moreover, this study reveals that the human-resource management and organization management are the main concerns in the implementation of OCR.
Is bitcoin a near stock? Linear and non-linear causal evidence from a price–volume relationship
Authors: Sahoo Pradipta Kumar , Sethi Dinabandhu , Acharya Debashis 
Published: April 2019

PurposeThe purpose of this paper is to examine the price–volume relationship in the bitcoin market to validate near-stock properties of bitcoin.Design/methodology/approachDaily data of bitcoin returns, returns volatility and trading volume (TV) are utilized for the period August 17, 2010–April 16, 2017. Linear and non-linear causality tests are employed to examine price–volume relationship in the bitcoin market.FindingsThe linear causality analysis indicates that the bitcoin TV cannot be used to predict return; however, the reverse causality is significant. In contrast, the non-linear causality analysis shows that there are non-linear feedbacks between the bitcoin TV and returns. The bitcoin TV, which represents new information, leads to price changes, and large positive price changes lead to increased trading activity. Similarly, in recent periods (post-break period), the results of the non-linear causality test show a unidirectional causality from TV to the volatility of returns.Research limitations/implicationsThis study uses the average index value of major bitcoin exchanges. But further research on this relationship using data from different bitcoin exchanges may provide further insights into the price–volume relationship of bitcoin and its near-stock properties.Practical implicationsThese findings from the non-linear causality analysis, therefore, suggest that investors cannot simply base their decisions on the linear dynamics of the bitcoin market. This is because new information in terms of the TV is neither linearly related to the price nor it is a one-to-one kind of relationship as most investors commonly understand it to be. Rather, investors’ decisions should be based on non-linear models, in general, and the best-fitting non-linear model, in particular.Originality/valueThe study examines bitcoin’s near-stock properties in a price–volume relationship framework with the help of both linear and non-linear causality tests, which to the best of the authors’ knowledge remains unexplored.
Experimental study on frictional loss of high-speed bearings based on free-deceleration and energy-balance methods
Authors: Tian Shengli , Chen Xiaoan , Chen Tianchi , He Ye 
Published: April 2019

Purpose
The purpose of this study is to investigate accurate and effective experimental methods for measuring the frictional loss of bearings (FLB) in mechanical systems and to measure the effect of various operating parameters on the frictional loss of high-speed mechanical systems.

Design/methodology/approach
Two novel methods were studied in this paper to measure the FLB: the free-deceleration method and the energy-balance method. A special high-speed motorised spindle and a friction loss test rig were designed and built to measure the effects of rotational speed, lubrication, preload and operating temperature on the FLB.

Findings
The experimental results showed that the frictional torque of bearings increases initially but then decreases with an increase in rotational speed. Similarly, the FLB decreases initially and then increases with an increase in temperature because of the influence of the viscosity–temperature relationship of the lubricant and the thermomechanical coupling factor. The optimal lubricant flow was determined, and the effectiveness of a novel preload online adjusting device was verified through experiments.

Originality/value
The research results of this paper provide the basis and methods for the measurement, reduction and prediction of the FLB in mechanical systems.
Continuity and change in development discourses and the rhetoric role of accounting
Authors: Jayasinghe Kelum , Uddin Shahzad 
Published: April 2019

Purpose
The purpose of this paper is to use the case study of development projects in Sri Lanka and development reports published from 1978 to 2006 to trace how the World Bank has utilised accounting rhetoric/languages in articulating development discourses at different stages of global capitalism.

Design/methodology/approach
Multiple research methods are employed, such as archival research, observations and interviews. Development reports published by the World Bank (1978–2006) are closely examined using discourse analysis.

Findings
Development projects in Sri Lanka and development reports during the last three decades demonstrate that ideological shifts brought about the changes in accounting rhetoric in development discourses. The paper further shows that the articulation and re-articulation of development discourses communicated by accounting rhetoric have yet to grasp the real complexity of the local problems in those villages in Sri Lanka. The mere focus on management and governance styles (albeit important) driven by the development ideology and rational accounting rhetoric of the World Bank seems to bring little reward to villagers or, indeed, to the policy makers.

Originality/value
The paper adds to the literature on the use of accounting languages in development discourses, especially in the context of less developed countries. It will be of great value to researchers and practitioners seeking to gain a better understanding of reforms driven by a particular set of accounting technology in distant places.
Audit management, need for closure and detection of misstatements
Authors: Safipour Afshar Mojtaba , Pourheidari Omid , Al-Gamrh Bakr , Afshar Jahanshahi Asghar 
Published: April 2019

Purpose
The purpose of this paper is to study whether diverting auditors to erroneous accounts leads to higher effectiveness and detection of errors. Also, this paper investigates the effect of the need for cognitive closure of auditors on audit effectiveness and detection of errors in the presence of audit management.

Design/methodology/approach
The authors used a financial statement containing a diverting statement and several errors for measuring audit management and used a survey to measure auditors’ need for closure. Research sample consisted of 79 independent auditors having above three years of audit experience. The set of financial statement and questionnaire (measuring the need for closure of auditors) was given to auditors and they had enough time to fill them.

Findings
Results show that diverting auditors to accounts containing error does not lead to higher effectiveness and detection of errors. Also, auditors need for closure character does not affect their effectiveness and detection of errors in the financial statements.

Practical implications
Diverting auditors to erroneous accounts leads to higher detection of earning management. With this regard, the results increase the awareness of auditors that diverting auditors away from important errors to easy-to-detect erroneous accounts leads to their belief of achieving the audit objectives by detecting phony errors and misstatements. In other words, the results alert auditors of managers’ techniques of audit management.

Originality/value
This study contributes to the literature on audit management and need for cognitive closure of auditors in Iran’s audit environment and introduces these concepts to this environment. The paper will be of value to Association of Iranian Certified Public accountants to include stricter measure in appraisal of audit firms’ quality and educate its participants about audit management and mediating effect of the need for closure of auditors on the detection of errors and misstatements in financial statements.
Internet financial reporting adoption
Authors: Bananuka Juma , Night Sadress , Ngoma Muhammed , Najjemba Grace Muganga 
Published: April 2019

PurposeThis study aims to examine the contribution of board role performance and isomorphic forces on internet financial reporting.Design/methodology/approachThis study is cross-sectional and correlational. Data were collected through a questionnaire survey of 40 financial services firms. The study’s unit of analysis was a firm. Chief Internal Auditors and Chief Finance Officers were the study’s unit of inquiry. Data were analyzed through correlation coefficients and linear regression using Statistical Package for Social Sciences.FindingsThe results suggest that board role performance and isomorphic forces are significant predictors of internet financial reporting. However, board role performance is not a significant predictor of internet financial reporting in the presence of isomorphic forces. The control and strategic roles of the board are positively and significantly associated with internet financial reporting unlike the service role. Only the coercive isomorphism is positively and significantly associated with internet financial reporting unlike the normative and mimetic isomorphism.Originality/valueThis study provides initial empirical evidence on the contribution of board role performance and isomorphic forces on internet financial reporting using evidence from Uganda’s financial service firms. To the researcher’s knowledge, this is the first perception-based study on internet financial reporting.
Estimation and updating methods for hedonic valuation
Authors: Mayer Michael , Bourassa Steven C. , Hoesli Martin , Scognamiglio Donato 
Published: April 2019

PurposeThe purpose of this paper is to investigate the accuracy and volatility of different methods for estimating and updating hedonic valuation models.Design/methodology/approachThe authors apply six estimation methods (linear least squares, robust regression, mixed-effects regression, random forests, gradient boosting and neural networks) and two updating methods (moving and extending windows). They use a large and rich data set consisting of over 123,000 single-family houses sold in Switzerland between 2005 and 2017.FindingsThe gradient boosting method yields the greatest accuracy, while the robust method provides the least volatile predictions. There is a clear trade-off across methods depending on whether the goal is to improve accuracy or avoid volatility. The choice between moving and extending windows has only a modest effect on the results.Originality/valueThis paper compares a range of linear and machine learning techniques in the context of moving or extending window scenarios that are used in practice but which have not been considered in prior research. The techniques include robust regression, which has not previously been used in this context. The data updating allows for analysis of the volatility in addition to the accuracy of predictions. The results should prove useful in improving hedonic models used by property tax assessors, mortgage underwriters, valuation firms and regulatory authorities.
Public knowledge about oral cancer in Uganda: a free dental camp experience
Authors: Nabirye Rose Chalo , Kamulegeya Adriane 
Published: April 2019

Purpose
The purpose of this paper is to assess the levels of awareness and knowledge about oral cancer, its causes and or risk factors among Ugandan patients seeking oral healthcare.

Design/methodology/approach
This was a cross-sectional study on adult patients who attended a free dental camp. An assistant-administered questionnaire either in English or Luganda was provided to every even-numbered registered adult who consented to participate in the study. Information on demographics and known risk factors for oral cancer were captured. The two knowledge questions on oral cancers were scored by adding up all the correctly identified causes, non-causes and risk factors then scored out of the total. Data analysis was done by calculating proportions, Student’s’ t-tests and χ2 tests with significant p-value set at 0.05.

Findings
The results showed a low level of awareness/knowledge about oral cancer in studied population. In total, 60 percent and less than 50 percent of respondents identified smoking and alcohol use as risk factors for oral cancer, respectively. Majority of respondents (88.8 percent) would seek help from medical personnel if diagnosed with oral cancer. Screening for cancer was low despite awareness and knowledge that it improves the chances of successful treatment.

Research limitations/implications
Emphasis on risk factors including alcohol use in public health messages, use of mass media, religious and community leaders to disseminate messages to the communities and further research were recommended.

Practical implications
We need to emphasize the role of alcohol in oral cancer causation just as we do for tobacco consumption.

Originality/value
No study has been conducted in Uganda on the level of awareness yet the incidence of the disease and use of high-risk products are rising.
Student Managed Funds – a panel discussion
Authors: Holzhauer Hunter M. , Krause Timothy A. , Russell Judson , Harrell Deborah , Bandopadhyaya Arindam 
Published: April 2019

Purpose
Student Managed Funds (SMFs) are extremely popular investment programs at many colleges and universities that provide their students with experiential learning opportunities to manage real money. However, the size, scope and specific features of these SMFs differ substantially. The purpose of this paper is to deliberate about a panel discussion on several important SMF issues that took place at the Southern Finance Association conference in November, 2016.

Design/methodology/approach
The panel includes one moderator and four panelists, all of whom serve as SMF faculty directors at their respective schools.

Findings
The panelists’ answers show that almost no two SMFs are created the same, supervised the same way by different faculty directors or managed the same way by their respective students.

Originality/value
The panelists provide insight about their respective SMFs and offer advice on how to create SMFs and how to supervise students managing SMFs in a more effective manner.
Sequences of learning types for organizational ambidexterity
Authors: Seidle Russell J. 
Published: April 2019

PurposeThis paper aims to examine how distinct sequences of organizational learning types (experiential and vicarious) underpin processes of exploratory versus exploitative innovation.Design/methodology/approachData collection consists of 16 interviews conducted with senior personnel at two firms in the biopharmaceutical sector, with sequences of organizational learning types derived from the associated innovation projects. These sequences and their differential emphases on experiential or vicarious learning are used to construct a conceptual model. Propositions describe the structural differentiation and integration mechanisms useful to foster organizational ambidexterity.FindingsTechnological brokering emerges as a key means by which organizations can reconcile the learning sequences underlying exploration and exploitation. For exploration, a structure incorporating cross-industry technology brokerage during the initiation and development phases of innovation is posited. For exploitation, a structure harnessing intra-industry technology brokerage during the development phase of innovation is suggested. Integration of these projects can be accomplished through cross-unit interfaces incorporating both types of brokerage roles, with emphasis on their use during implementation.Originality/valueThis paper considers the ways in which organizations focus on separate types of organizational learning at different stages of the innovation process. Insights are provided into how firms mobilize internal and external knowledge to advance these projects independently, as well as to link these efforts and thereby facilitate ambidexterity.