bluuebunny/crossref_metadata_2025_split huggingface dataset:
Evaluating qualitative research in management accounting using the criteria of “convincingness”
Authors: Alsharari Nizar Mohammad , Al-Shboul Mohammed 
Published: March 2019

PurposeThe purpose of this paper is to extend the knowledge claim of management accounting research using qualitative research methods, in particular, the interpretive case study, and its evaluation using “convincingness” criteria demonstrating the textual authenticity, plausibility and criticality of case study findings.Design/methodology/approachQualitative research in the management accounting field considers both context and function (Burchell et al., 1980). This study sets out the rationale for adopting qualitative methodologies such as interpretive case studies in which rich, contextual and detailed data were collected and analyzed (Miles and Huberman, 1994; Mason, 2002). Methodological issues related to research design, analysis and evaluation are discussed by drawing on frameworks of social science research design. The paper sets out the procedures of an interpretive case study essential to ensuring the procedural validity of research which can be evaluated more accurately using the criteria of “convincingness” rather than positivist measures of the reliability, validity of data and the generalization of results. Textual authenticity, plausibility and critical interpretation, and how these hallmarks of “convincingness” can reflect the procedural validity of accounting research are described.FindingsQualitative research strategies such as the interpretive case study, which consider the complex settings of accounting change and practice, are found to offer deep understandings and convincing explanations of accounting change. Affirming that accounting is firmly established as a social science, the paper finds that the authenticity, plausibility and criticality of research in this field.Research limitations/implicationsThe relevance of qualitative research to contemporary accounting research is considered as an effective method to explicate theory and inform practice, which suggests that new measures to evaluate related research are required to develop the potential of selected qualitative research methodologies in accounting domains.Originality/valueQualitative research in management accounting focuses on the interpretation of meanings found in people and organizations that are subject to the influence of contextual variables. Human attributes underpin accounting conventions and change resulting from continuous technological and regulatory advances. This paper’s comprehensive account of interpretive case study research emphasizes the significance of evaluative criteria that relate, beyond reliability, to the richness of the text. This, thus, encourages and supports new and emerging researchers to seek qualitatively coherent and critical interpretations in management accounting research.
Perceived formal authority and the effectiveness of the HR department in Vietnam
Authors: Nguyen Diep T.N. , Teo Stephen T.T. , DeCieri Helen , Ho Marcus 
Published: March 2019

PurposeThe purpose of this paper is to investigate whether formal authority of the HR department has any impact on line managers’ evaluations of HR department effectiveness.Design/methodology/approachTwo studies were conducted in Vietnam. Study 1 comprised a survey of 405 line managers to test the hypothesized model. Study 2 comprised a survey conducted with 155 line managers validated the findings from Study 1. Structural equation modeling and PROCESS macro were used to analyze the data.FindingsLine managers’ perceptions of the HR department’s formal authority had a positive and indirect impact on HR department effectiveness through the HR department’s strategic involvement and influence. Public sector line managers tended to perceive their HR departments as possessing a higher level of formal authority than did their private sector counterparts.Research limitations/implicationsThis study extends the theory of political influence as it applies to the HR department. Specifically, the study provides empirical evidence of the influences of an organization’s political conditions on the perceptions of HR department effectiveness. This study also contributes to the extant literature on HRM in Vietnam by showing how Vietnam’s HR departments can utilize power and influence in accordance with specific ownership types.Practical implicationsPublic sector HR managers could establish their formal authority among stakeholders as a way to enhance the recognition of HR department effectiveness. This can be done by relying on the presence of the traditional bureaucratic characteristics of the public sector which confer the HR department with formal authority.Originality/valueThe study contributes an understanding of the determinants of HR department effectiveness in the context of Vietnam. Research findings show that highly formal authority practices in the public sector affect the way line managers perceive the strategic involvement of the HR department. The more formal the authority, the more the public sector HR department is perceived to be involved in the strategic management process. Thus, formal authority is a prerequisite that public sector HR departments need to signal its importance among line managers. To have a long-term influencing role in the organization, the HR department in the public sector needs to develop its political and influencing skills. In contrast to this, the private sector HR department needs to develop a strategic partnership with line managers in order to increase its influence and perceived effectiveness.
The relationships between job insecurity, psychological contract breach and counterproductive workplace behavior
Authors: Ma Bing , Liu Shanshi , Lassleben Hermann , Ma Guimei 
Published: March 2019

PurposeThe purpose of this paper is to examine the mediating effect of psychological contract breach on the relationship between job insecurity and counterproductive workplace behavior (CWB) and the moderating effect of employment status in this relationship.Design/methodology/approachData were collected from 212 supervisor–subordinate dyads in a large Chinese state-owned air transportation group. AMOS 17.0 software was used to examine the hypothesized predictions and the theoretical model.FindingsThe results showed that psychological contract breach partially mediates the effect of job insecurity on CWB, including organizational counterproductive workplace behavior and interpersonal counterproductive workplace behavior. In addition, the relationships between job insecurity, psychological contract breach and CWB differ significantly between permanent workers and contract workers.Originality/valueThe present study provides a new insight into explaining the linkage between job insecurity and negative work behaviors as well as suggestions to managers on minimizing the harmful effects of job insecurity.
Testing mediation effects of social and economic exchange in linking organizational training investment to employee outcomes
Authors: Jung Yuhee , Takeuchi Norihiko 
Published: March 2019

PurposeAlthough social exchange theory has long been used to explain employees’ positive work attitudes in response to perceived investment in employee development (PIED), few studies have examined this theoretical mechanism by introducing a direct measure of social exchange between employees and their personified organization. Furthermore, most studies have focused solely on one type of exchange (i.e. social exchange) and have ignored another type of exchange characterized as economic exchange. The purpose of this paper is therefore to uncover the process by which PIED affects employees’ attitudes, including affective organizational commitment and job satisfaction, by examining the mediating roles of both social and economic exchanges.Design/methodology/approachTo test the hypothesized mediating model, this study conducted a three-phase, time-lagged questionnaire survey and collected data from 545 full-time employees. The model was tested based on structural equation modeling with a bootstrap test of indirect effects.FindingsIn line with social exchange theory, the findings showed that social exchange perceptions positively mediated the relationships between PIED and affective commitment/job satisfaction, whereas economic exchange perceptions negatively mediated them. Additionally, social and economic exchange perceptions were found to partially mediate the relationship between PIED and affective commitment but fully mediate the relationship between PIED and job satisfaction.Practical implicationsThese results suggest that employers would benefit from investing in employee development, provided workers see the training investment as the employer’s side of social exchange, which in turn leads to increased affective commitment and job satisfaction. When employers do not achieve the expected returns from the training investment, they should check not only hard data (e.g. training attendance rate, hours of training, etc.) but also soft data (e.g. employees’ perceptions of training investment, social exchange, etc.) by conducting employee surveys and communicating with line managers.Originality/valueThe main contribution of this study is that it provides important empirical support for social exchange theory in the context of organizational training investment and employees’ attitudinal outcomes, by directly testing the positive mediating role of social exchange and the negative role of economic exchange.
Spartina alterniflora invasion drastically increases methane production potential by shifting methanogenesis from hydrogenotrophic to methylotrophic pathway in a coastal marsh
Authors: Yuan Junji , Liu Deyan , Ji Yang , Xiang Jian , Lin Yongxin , Wu Ming , Ding Weixin 
Published: March 2019

Abstract

Plant invasion can strongly influence carbon (C) cycling processes, thus it may affect climate change by altering C sequestration and greenhouse gas emissions in the invaded ecosystem. Since 1979, the exotic Spartina alterniflora has rapidly expanded in China’s coastal areas, where significant increase in methane (CH4) emissions has been documented from post‐invaded sites. However, a mechanistic understanding of the structural and functional changes of associated methanogens accompanying this invasion remains elusive.

Here we conducted integrated biogeochemical investigations on methanogenic substrates, activity, and diversity to identify implications of S. alterniflora invasion for methanogenesis in coastal wetlands. To do this, we collected and analysed 0–50 cm soil profiles from an uncolonised tidal flat (TF) and salt marshes that S. alterniflora has invaded for 1 year (SA‐1) and 12 years (SA‐12) in Jiangsu, China. Methanogenic community composition was characterised by massive parallel sequencing. The rates and pathways of methanogenesis were determined by adding trace concentrations of 13C‐labelled substrates to anaerobic incubated samples.

Our results revealed that 12‐year invasion of S. alterniflora drastically increased CH4 production potential by one order of magnitude over that of TF. This substantial increase was primarily attributed to methanogenesis from trimethylamine; its rates increased by two orders of magnitude over TF whereas those from acetate and H2/CO2 increased far less. Hydrogenotrophic methanogenesis was the dominant pathway operating in the TF, but methanotrophic pathway contributed most to CH4 production in the surface layer of SA‐1 and uppermost 40‐cm layers of SA‐12. Consistent with these observations, the dominant methanogens shifted from obligate hydrogenotrophic Methanococcales in TF to potential methylamine‐utilising Methanosarcinaceaein SA‐12. Our Mantel analysis indicated that ‘non‐competitive’ trimethylamine, derived from cytoplasmic osmolytes of S. alterniflora, was the major driver of this change in methanogenic community composition.

Synthesis. Our results suggest that invasive Spartina alternifloraplants gradually facilitated the local dominance of methylotrophic Methanosarcinaceae by changing the key type of methanogenic substrate in coastal marshes. Shifts in methanogen communities and enhanced availability of trimethylamine elevated the rates and importance of methylotrophic methanogenesis, thereby markedly increasing CH4 production potential and emission rates in this type of ecosystem.
Reducing pupils’ barriers to learning in a special needs school: integrating applied behaviour analysis into Key Stages 1–3
Authors: Pitts Laura , Gent Stacey , Hoerger Marguerite L. 
Published: March 2019

Interventions based on applied behaviour analysis (ABA) have been shown to improve outcomes for young children with autism spectrum disorder (ASD), but there is very little research into outcomes for older pupils. This study evaluated the effectiveness of an ABA intervention for pupils with ASD and additional learning difficulties in a UK special needs school. The aim of the intervention was to reduce barriers to learning for individuals aged four to 13 years old. Behaviour analysts collaborated with school‐based teaching teams to design and implement function‐based behaviour support plans, individual education programmes and ABA teaching strategies, and to promote the generalisation of skills. Pupils were assessed at baseline and again following one academic year of intervention. The pupils demonstrated significant gains in learning skills, language and communication, social and play skills and self‐help skills. Pupils of all ages acquired essential ‘learning to learn’ skills which have reduced their barriers to learning and are enabling them to learn more effectively. The article discusses how a behavioural model was successfully and affordably implemented across key stages within a special educational needs school.
A tale of two epidemics: gay men's mental health and the biomedicalisation of HIV prevention and care in Toronto
Authors: Gaspar Mark , Marshall Zack , Rodrigues Ricky , Adam Barry D. , Brennan David J. , Hart Trevor A. , Grace Daniel 
Published: March 2019

AbstractThere is mounting urgency regarding the mental health of gay, bisexual and other men who have sex with men (GBM). We examined how GBM are understanding the relationship between HIV and their mental health given the increasing biomedicalisation of HIV prevention and care. Our Grounded Theory analysis derived from qualitative interviews with 24 GBM living in Toronto, Canada, including both HIV‐negative and HIV‐positive men. Participants understood biomedical advances, such as undetectable viral load and pre‐exposure prophylaxis (PrEP), as providing some relief from HIV‐related distress. However, they offered ambivalent perspectives on the biomedicalisation of HIV. Some considered non‐HIV‐specific stressors (e.g. unemployment, racial discrimination) more significant than HIV‐related concerns. These men expressed HIV‐related distress as being under control due to biomedical advances or as always negligible when compared to non‐HIV‐specific stressors. Others emphasised the ongoing mental health implications of HIV (e.g. enduring risk and stigma). We describe a tension between optimistic responses to biomedicine's ability to ease the psychosocial burdens associated with HIV and the inability for biomedicine to address the social and economic determinants driving the dual epidemics of HIV and mental distress amongst GBM. We argue for more socio‐material analysis over further sexual behavioural analysis of GBM mental health disparities.
Raman Spectroscopic Differences between Ephedrine and Pseudoephedrine
Authors: Shu Tianmin , Yang Xing , Li Wenbo , Yao Xiaojun 
Published: March 2019

AbstractEphedrine (EPH) and pseudoephedrine (PSE) were studied by micro‐Raman spectroscopy and UV resonance Raman spectroscopy excited at 785 and 360 nm, respectively. Raman bands at approximately 245 and 410 cm−1 for ephedrine have apparent differences from the same bands at approximately 215, 265, 350, 450, and 555 cm−1 for pseudoephedrine, and these differences can be applied to distinguish between EPH and PSE. Additionally, density functional theory was used for the Raman calculations to obtain results identical to the experimental spectra. This work is expected to expand the applications of Raman spectroscopy in forensic science.
Breakfast skipping in Greek schoolchildren connected to an unhealthy lifestyle profile. Results from the National Action for Children's Health program
Authors: Tambalis Konstantinos D. , Panagiotakos Demosthenes B. , Psarra Glykeria , Sidossis Labros S. 
Published: March 2019

AimThe aim of the present study was to examine prevalence and correlates of skipping breakfast in a representative sample of children and adolescents.MethodsCross‐sectional, observational study. Population data derived from a school‐based health survey carried out in 2015 on 177 091 Greek children aged 8–17 years. Trained investigators performed all anthropometric evaluations. Breakfast skipping and adherence to the Mediterranean diet (MD) was assessed through the Mediterranean Diet Quality Index for children and adolescents. Physical activity status, sedentary activities and sleeping hours were assessed through self‐completed questionnaires.ResultsAlmost one in four (22.4% of boys, 23.1% of girls) schoolchildren skipped breakfast. Participants’ characteristics associated with skipping breakfast were being female, being older, being overweight/obese, poorer diet, inadequate physical activity levels, insufficient sleep and increased screen time. Regression models adjusted for several potential confounders demonstrated that poor dietary habits, insufficient sleeping status (<8–9 hours per day), and increased screen time (>2 hours per day), increased the odds for skipping breakfast by almost 80% (95% CI: 1.78–1.82), 23% (95% CI: 1.20–1.26) and 22.5% (95% CI: 1.19–1.26), respectively.ConclusionsSkipping breakfast was common among schoolchildren. Participants who skipped breakfast tended to have an unhealthy lifestyle profile. Policies designed to increase breakfast consumption should target schoolchildren with unhealthy lifestyle profiles.
New insights into the kinetics of bacterial growth and decay in pig manure–wheat straw aerobic composting based on an optimized PMA–qPCR method
Authors: Ge Jinyi , Huang Guangqun , Sun Xiaoxi , Yin Hongjie , Han Lujia 
Published: March 2019

SummaryAerobic composting is a bacteria‐driven process to degrade and recycle wastes. This study quantified the kinetics of bacterial growth and decay during pig manure–wheat straw composting, which may provide insights into microbial reaction mechanisms and composting operations. First, a propidium monoazide–quantitative polymerase chain reaction (PMA–qPCR) method was developed to quantify the viable bacteria concentration of composting samples. The optimal PMA concentration and light exposure time were 100 μM and 8 min respectively. Subsequently, the concentrations of total and decayed bacteria were quantified. Viable and decayed bacteria coexisted during the entire composting period (experiments A and B), and the proportion of viable bacteria finally fell to only 35.1%. At the beginning, bacteria grew logarithmically and decayed rapidly. Later, the bacterial growth in experiment A remained stable, while that of experiment B was stable at first and then decomposed. The duration of the stable stage was positively related to the soluble sugar content of composting materials. The logarithmic growth and rapid decay of bacteria followed Monod equations with a specific growth (0.0317 ± 0.0033 h−1) and decay rate (0.0019 ± 0.0000 h−1). The findings better identified the bacterial growth stages and might enable better prediction of composting temperatures and the degree of maturation.
Streamflow Forecasting Using Singular Value Decomposition and Support Vector Machine for the Upper Rio Grande River Basin
Authors: Bhandari Swastik , Thakur Balbhadra , Kalra Ajay , Miller William P. , Lakshmi Venkat , Pathak Pratik 
Published: March 2019

AbstractThe current study improves streamflow forecast lead‐time by coupling climate information in a data‐driven modeling framework. The spatial–temporal correlation between streamflow and oceanic–atmospheric variability represented by sea surface temperature (SST), 500‐mbar geopotential height (Z500), 500‐mbar specific humidity (SH500), and 500‐mbar east–west wind (U500) of the Pacific and the Atlantic Ocean is obtained through singular value decomposition (SVD). SVD significant regions are weighted using a nonparametric method and utilized as input in a support vector machine (SVM) framework. The Upper Rio Grande River Basin (URGRB) is selected to test the applicability of the proposed model for the period of 1965–2014. The April–August streamflow volume is forecasted using previous year climate variability, creating a lagged relationship of 1–13 months. SVD results showed the streamflow variability was better explained by SST and U500 as compared to Z500 and SH500. The SVM model showed satisfactory forecasting ability with best results achieved using a one‐month lead to forecast the following four‐month period. Overall, the SVM results showed excellent predictive ability with average correlation coefficient of 0.89 and Nash–Sutcliffe efficiency of 0.79. This study contributes toward identifying new SVD significant regions and improving streamflow forecast lead‐time of the URGRB.
Modeling Connectivity of Non‐floodplain Wetlands: Insights, Approaches, and Recommendations
Authors: Jones C. Nathan , Ameli Ali , Neff Brian P. , Evenson Grey R. , McLaughlin Daniel L. , Golden Heather E. , Lane Charles R. 
Published: March 2019

AbstractRepresenting hydrologic connectivity of non‐floodplain wetlands (NFWs) to downstream waters in process‐based models is an emerging challenge relevant to many research, regulatory, and management activities. We review four case studies that utilize process‐based models developed to simulate NFW hydrology. Models range from a simple, lumped parameter model to a highly complex, fully distributed model. Across case studies, we highlight appropriate application of each model, emphasizing spatial scale, computational demands, process representation, and model limitations. We end with a synthesis of recommended “best modeling practices” to guide model application. These recommendations include: (1) clearly articulate modeling objectives, and revisit and adjust those objectives regularly; (2) develop a conceptualization of NFW connectivity using qualitative observations, empirical data, and process‐based modeling; (3) select a model to represent NFW connectivity by balancing both modeling objectives and available resources; (4) use innovative techniques and data sources to validate and calibrate NFW connectivity simulations; and (5) clearly articulate the limits of the resulting NFW connectivity representation. Our review and synthesis of these case studies highlights modeling approaches that incorporate NFW connectivity, demonstrates tradeoffs in model selection, and ultimately provides actionable guidance for future model application and development.