bluuebunny/crossref_metadata_2025_split huggingface dataset:
Local voices and action: concluding discussion
Authors: Gibson Terry David , Aka Festus Tongwa , Aretaake Ruiti , Bari Sarwar , Chantry Guillaume , Gupta Manu , Molina Jesusa Grace , Norton John , Parajuli Bhubaneswari , Rahmawati Hepi , Shresha Nisha 
Published: October 2018

PurposeThe purpose of this paper is to discuss the findings from the body of case studies offered in the issue, combined with three external perspectives on local voices and action.Design/methodology/approachUsing as its basis the eight key case studies and three external contributions to the special issue, the paper offers a theoretical framework as a basis for discussion of this material. Through this, it identifies possible modes of action understood through the theoretical framework and elaborated through the specific cases. It concludes with proposals for further work.FindingsThe discussion finds that from a local perspective, the ambitions of local populations and local NGOs to achieve emancipatory change depend on the scope for local collaboration and partnerships to exercise influence on underlying risk factors. It resolves the suggested tension between operating within, and outside the system through the concept of “legitimate subversion”.Originality/valueIt is felt that the original recording of case studies of local level action combined with the process of iterative critical reflection on the part of the contributors offers a novel approach to knowledge creation from practice, and offers insights bridging theoretical and practitioner perspectives into means of addressing underlying risk factors affecting local populations.
3D tolerance modeling and geometric precision analysis of plane features for flexible parts
Authors: Mu Xiaokai , Sun Qingchao , Sun Wei , Wang Yunlong , Wang Chuanhua , Wang Xiaobang 
Published: October 2018

Purpose
The traditional precision design only takes the influence of geometric tolerance of the parts and does not involve the load deformation in the assembly process. This paper aims to analyze the influence mechanism of flexible parts deformation on the geometric precision, and then to ensure the reliability and stability of the mechanical system.

Design/methodology/approach
Firstly, this paper adopts the N-GPS to analyze the influence mechanism of flexible parts deformation on the geometric precision and constructs a coupling 3D tolerance mathematical model of the geometric tolerance and the load deformation deviation based on the SDT theory, homogeneous coordinate transformation theory and surface authentication idea. Secondly, the least square method is used to fit the deformation surface of the mating surface under load so as to complete the conversion from the non-ideal element to the ideal element.

Findings
This paper takes the horizontal machining center as a case to obtain the deformation information of the mating surface under the self-weight load. The results show that the deformation deviation of the parts has the trend of transmission and accumulation under the load. The terminal deformation cumulative amount of the system is up to –0.0249 mm, which indicated that the influence of parts deformation on the mechanical system precision cannot be ignored.

Originality/value
This paper establishes a comprehensive 3D tolerance mathematical model, which comprehensively considers the effect of the dimensional tolerance, geometric tolerance and load deformation deviation. By this way, the assembly precision of mechanical system can be accurately predicted.
MHD natural convection of Cu/H2O nanofluid in a horizontal semi-cylinder with a local triangular heater
Authors: Dogonchi A.S. , Sheremet Mikhail A. , Pop Ioan , Ganji D.D. 
Published: October 2018

Purpose
The purpose of this study is to investigate free convection of copper-water nanofluid in an upper half of circular horizontal cylinder with a local triangular heater under the effects of uniform magnetic field and cold cylinder shell using control volume finite element method (CVFEM).

Design/methodology/approach
Governing equations formulated in dimensionless stream function, vorticity and temperature variables using the single-phase nanofluid model with Brinkman correlation for the effective dynamic viscosity and Hamilton and Crosser model for the effective thermal conductivity have been solved numerically by CVFEM.

Findings
The impacts of control parameters such as the Rayleigh number, Hartmann number, nanoparticles volume fraction, local triangular heater size, shape factor on streamlines and isotherms as well as local and average Nusselt numbers have been examined. The outcomes indicate that the average Nusselt number is an increasing function of the Rayleigh number, shape factor and nanoparticles volume fraction, while it is a decreasing function of the Hartmann number.

Originality/value
A complete study of the free convection of copper-water nanofluid in an upper half of circular horizontal cylinder with a local triangular heater under the effects of uniform magnetic field and cold cylinder shell using CVFEM is addressed.
A numerical algorithm for group control of conventional/unconventional production wells in hydrocarbon reservoirs
Authors: Mosharaf-Dehkordi Mehdi , Ghafouri Hamid Reza 
Published: October 2018

Purpose
The purpose of this paper is to present detailed algorithms for simulation of individual and group control of production wells in hydrocarbon reservoirs which are implemented in a finite volume-based reservoir simulator.

Design/methodology/approach
The algorithm for individual control is described for the multi-lateral multi-connection ones based on the multi-segment model considering cross-flow. Moreover, a general group control algorithm is proposed which can be coupled with any well model that can handle a constraint and returns the flow rates. The performance of oil production process based on the group control criteria is investigated and compared for various cases.

Findings
The proposed algorithm for group control of production wells is a non-optimization iterative scheme converging within a few number of iterations. The numerical results of many computer runs indicate that the nominal power of the production wells, in general, is the best group control criterion for the proposed algorithm. The production well group control with a proper criterion can generally improve the oil recovery process at negligible computational costs when compared with individual control of production wells.

Research/limitations/implications
Although the group control algorithm is implemented for both production and injection wells in the developed simulator, the numerical algorithm is here described only for production wells to provide more details.

Practical/implications
The proposed algorithm can be coupled with any well model providing the fluid flow rates and can be efficiently used for group control of production wells. In addition, the calculated flow rates of the production wells based on the group control algorithm can be used as candidate solutions for the optimizer in the simulation-optimization models. It may reduce the total number of iterations and consequently the computational cost of the simulation-optimization models for the well control problem.

Originality/value
A complete and detailed description of ingredients of an efficient well group control algorithm for the hydrocarbon reservoir is presented. Five group control criteria are extracted from the physical, geometrical and operating conditions of the wells/reservoir. These are the target rate, weighted potential, ultimate rate and introduced nominal power of the production wells. The performance of the group control of production wells with different group control criteria is compared in three different oil production scenarios from a black-oil and highly heterogeneous reservoir.
Managing the essential medicines stock at rural healthcare systems in India
Authors: Kumar Dinesh , Kumar D. 
Published: October 2018

PurposeThe purpose of this paper is to eliminate the medicine stock-out problem by building an optimum medicine stock in rural healthcare centers in India.Design/methodology/approachData associated with inflow and outflow of a specific medicine (folic acid tablets) arer collected from all consecutive supply chain stages during the survey. While conducting the survey, it is found that several medicines are out of stock owing to uncertain lead time and demand. Integrating with quantity discount and min–max (s,S) inventory policy, two models are developed using system dynamics: one is Model 1 with constant lead time and uncertain demand, and the other is Model 2 with both uncertain lead time and demand.FindingsBoth models are simulated for a period of one year on Stella 9.1 platform. The results are compared with actual data, and the comparison shows significant improvement of the medicine stock at all downstream stages, while maintaining a certain safety stock. Further, Model 2 suggests a larger stock than Model 1 at each point of time.Practical implicationsDespite numerous issues, the stocks of medicine in rural healthcare systems can be improved as suggested by the models. The models depict the behavior of inventory stock at each stage of the supply chain and act as a function of time that could be used in the form of a prediction tool for the policymakers.Originality/valueThis paper is one of the first papers that had developed the model of the medicine supply chain in rural parts of a developing country. It provides a generic framework for the stock assessment and improvement throughout the supply chain.
Political economy of peace, development and
law
Authors: Taifur Mahfuzul Alam 
Published: October 2018

Purpose
The purpose of this study is to explain the discipline of political economy
in terms of the theory of conflict and conflict resolution on social
matters. Such a theory arises substantively from the generalized and unique
methodological worldview of unity of knowledge found in the Islamic
epistemological case.

Design/methodology/approach
This paper simply uses this epistemic background without dwelling in details
of the Islamic methodological worldview of unity of knowledge. Among the
central social issues examined in this paper is that of preservation of
peace in terms of pressing issues that complement with the concept of
well-being.

Findings
The imminent study of political economy of socioeconomic development and
United Nations Declaration of Human Rights is explained as a broader concept
of peace as organic relational balance between the good and true pursuits of
life in terms of common global well-being. Within this purview, analytical
examination is made of various theoretical precepts. Within the same goal of
peaceful coexistence and global conflict resolution, the official stand of
Malaysia in global peace is enunciated.

Originality/value
The paper conveys a critical conceptual idea to debate the scope and approach
of political economy of peace, development and law matters. The results of
the approach used in this study constitute a major contribution of this
paper to scholarship in general and acts as a critique of developmental
thought of political economy of peace and law.
Library and information science collaboration in Pakistan: challenges and prospects
Authors: Malik Amara , Ameen Kanwal 
Published: October 2018

PurposeThis study aims to explore the nature and extent of collaboration among library and information science (LIS) departments, faculty members and practitioners. It also intends to identify the challenges and future prospects of collaboration in Pakistan.Design/methodology/approachFace-to-face and telephonic semi-structured interviews were conducted with 17 faculty members (professors, associate professors and assistant professors) from eight LIS departments. A thematic analysis approach was used to answer the research questions.FindingsA thematic analysis of the participants’ opinions reveals a weak and informal collaboration among LIS stakeholders. However, high level of awareness among faculty members regarding the potential benefits of collaborative activities was observed. Their urge for developing liaison and collaboration with stakeholders is a positive indication that requires visionary leadership and committed efforts to ensure long term success.Practical implicationsThe study aspects discussed may provide guidelines for creating future planning and growth of professional collaboration in Pakistan. The scope of this study may be extended to groom national, regional and international collaborative activities in other countries with same conditions. Though this study is conducted in Pakistan, the findings may be extended to other parts of developing countries with similar context.Originality/valueIt will serve as a guideline for further research, as it has addressed an untouched area and reports original research.
Is internet reporting useful? Evidence from Egypt
Authors: Ahmed Ahmed H. , Mardini Ghassan H. , Burton Bruce M. , Dunne Theresa M. 
Published: October 2018

Purpose
The purpose of this paper is to explore the views of 18 users and preparers regarding the corporate internet reporting (CIR) practices of companies listed on the Egyptian Stock Exchange (EGX).

Design/methodology/approach
A decision-usefulness theoretical framework is used as a lens for the study, in order to shed light on: internet infrastructure and its use for disclosure purposes in Egypt; the benefits of and trends in practices relating to CIR in Egypt; how the information presented accords with the qualitative characteristics of “usefulness” set out in the IASB’s conceptual framework of 2010; and the potential economic consequences of CIR.

Findings
The results indicate reasonable satisfaction with internet infrastructure in Egypt. The interviewees are intensive users of the internet, including accessing electronic sources of corporate information, but the perception remains of hard copy financial reports as the most important source of disclosure. With the exception of verifiability, the majority of respondents viewed CIR as having a (potentially) positive impact on the qualitative characteristics of accounting information as set out in the IASB framework.

Research limitations/implications
The use of the interview method is subject to some limitations. These include: the perceived lack of anonymity, which may restrict the extent to which participants speak honestly or openly about the topic being investigated; the non-standardisation of responses – which can result in the inability to make systematic generalisations; and interviewees’ perceptions being influenced by events which have taken place prior to the discussion.

Practical implications
This research provides substantive insights for policy makers about the current attitudes of interested parties concerning CIR in Egypt.

Originality/value
This study contributes to our knowledge in a number of ways, as it provides up-to-date evidence of interested parties’ views concerning CIR practices and it indicates how CIR has affected the quality of financial information disclosure practices. Moreover, this study extends prior research on the use of the internet as a disclosure channel by considering a different empirical site, namely Egypt, and also by adopting a different theoretical framework.
Interpretative complexity and tax law changes: the taxation of corporate expenses in Portugal
Authors: Martins António , Dinis Ana , Lopes Cidália 
Published: October 2018

PurposeAutonomous taxation of expenses (ATE) is a special and contentious feature of corporate income taxation in Portugal. By taxing of an expanding set of corporate expenses, it has caused many conflicts between the Portuguese tax authority and corporate taxpayers. Many of these conflicts emerged from the legal interpretation of ATE’s clauses, while others derived from frequent, and difficult to apply, legislative changes. The purpose of this paper is to focus on the following research question: does the recent evolution of the rules on ATE show an efficient process of making and interpreting tax law in Portugal? The authors intend to analyze the process of making and changing ATE’s rules, as well as to study how interpretative complexity increases conflicts between tax authorities (TA) and taxpayers.Design/methodology/approachThe methodology used is a mix of the legal research method, namely, doctrinal methodology, with an analysis of jurisprudential and arbitration trends in litigation rulings, blended with the case study analysis of ATE in Portugal. Arbitration rulings will have a particular relevance to the analysis.FindingsThe main conclusion is that, urged by the need of revenues, and sensitive to the TA’ argument of ATE’s loopholes, the government hastened to close them. However, given the procedure adopted, new legal questions aroused, creating additional layers of complexity for companies, courts and tax auditors. Constitutional issues were highlighted by companies based on the prohibition of retroactive application of tax laws.Research limitations/implicationsThe paper has a conceptual nature and its conclusions cannot be automatically extended to other tax controversies or processes of amending tax laws. However, for the legal and accounting professions it offers valuable lessons in law interpretation and political lobbying to change tax laws. Also, in the international tax scene, some countries also introduced ATE, with potential for similar problems.Practical implicationsRegarding ATE’s streamlining, the process recently observed in Portugal was not, in authors’ view, managed in the best way, leaving a significant number of difficulties to be solved by courts. The change in ATE’s legal framework could have been more carefully managed, avoiding costly and time consuming disputes, in order to minimize compliance costs.Originality/valueThe paper contributes to the literature because this Portuguese experience, while highlighting the difficulties in making tax law, can be seen as a lesson on how to improve these processes, avoiding time and costs for business, TA and courts. Moreover, arbitration is a way of solving tax disputes that has been gaining ground in Portugal. In this respect, the paper also contributes to a better perception of the tax arbitration scenario in anEuropean Union country. It is also important for the accounting profession, whose members have often to deal with tax topics and the interpretative complexities they originate.
Occupational identities of management accountants: the role of the IT system
Authors: Heinzelmann Rafael 
Published: October 2018

Purpose
The purpose of this paper is to investigate the impact of IT systems on occupational identities of management accountants. The author highlights the pivotal role of the IT system as a central reference point for organisational identity regulation and identity work.

Design/methodology/approach
The paper is based on a qualitative case study approach.

Findings
The IT system presents the central means of establishing appropriate behaviour in case organisation (“identity regulation”). At the same time, the IT system acts as a sense-giving device (“identity work”) – the central reference point for management accountants to make sense of their work. In addition, the system creates more dirty and unclean work (Morales and Lambert, 2013), producing dissonance between the business partner role and the organisational reality, which is resolved by relating dirty and unclean work through use of the SAP Enterprise Resource Planning (ERP) system.

Research limitations/implications
The paper suggests to understand IT systems as an important driver of the management accounting work shaping the occupational identity of management accountants.

Practical implications
The author aims to sensitise practitioners and organisations to the potential risks of relying too strongly on IT systems – a behaviour which can limit the professional judgement and business insight of management accountants.

Originality/value
The author contributes to the discussion on how technological disruptions, e.g. ERP implementation, Big Data, business analytics, digitalisation, change management accountants’ identity and management accounting work. The author shows how organisations establish appropriate behaviour and how management accountants make sense upon dissonances between the professional ideals exemplified by business partner role and the organisational realities.
Determinants and impacts of risk disclosure quality: evidence from China
Authors: Elshandidy Tamer , Neri Lorenzo , Guo Yingxi 
Published: October 2018

PurposeFew studies have focused on emerging markets owing to difficulties in identifying the real effect of disclosures on these economies. To fill this gap, the purpose of this paper is to first: investigate the main drivers for risk disclosure quality for Chinese financial firms, second: further study the impact of such disclosure on market liquidity.Design/methodology/approachThe sample comprises all financial firms listed in the Shanghai A-shares market for the period 2013–2015. By relying on manual content analysis of annual reports, the risk disclosure quality is measured through a multidimensional approach which encompasses three factors: quantity of disclosure, coverage of disclosure and the semantic properties of depth and outlook. The findings of this paper are based on ordinary least squares and fixed-effects estimations.FindingsThe findings suggest that firm characteristics (especially size) influence risk disclosure practices of Chinese financial companies. Furthermore, the authors found that risk disclosure quality has an impact on market liquidity, and when the authors analysed each year the authors noticed that the results were driven by the year 2013; moreover, the authors noticed no or little significance from the period of the emerging financial crisis.Research limitations/implicationsThe sample of this paper is limited to financial firms in China. The usage of manual content analysis limits the authors’ ability to investigate risk reporting drivers and its impact on market liquidity on a large scale.Practical implicationsThe importance of this paper stems from documenting several reporting incentives concerning not only firms’ quantity, but also firms’ quality of risk reporting. Collectively, the findings support activism for reforms and the enhancement of regulations in China in order to make the market more efficient.Originality/valueThis paper provides new evidence for financial companies in China on the principal drivers for risk disclosure quality and highlights how the quality of such disclosure impacts market liquidity. Furthermore, this paper confirms previous findings on the Chinese market (Ball et al., 2000; Zou and Adams, 2008) in which, given a decreasing but still strong state presence, there is higher stock volatility and weak corporate governance.