bluuebunny/crossref_metadata_2025_split huggingface dataset:
Contextualising ethnic minority entrepreneurship beyond the west
Authors: Verver Michiel , Passenier David , Roessingh Carel 
Published: June 2019

PurposeLiterature on immigrant and ethnic minority entrepreneurship almost exclusively focusses on the west, while neglecting other world regions. This neglect is problematic not only because international migration is on the rise outside the west, but also because it reveals an implicit ethnocentrism and creates particular presumptions about the nature of ethnic minority entrepreneurship that may not be as universally valid as is often presumed. The purpose of this paper is to examine ethnic minority entrepreneurship in non-western contexts to critically assess two of these presumptions, namely that it occurs in the economic margins and within clear ethnic community boundaries.Design/methodology/approachThe authors draw on academic literature (including the authors’ own) to develop two case descriptions of ethnic minority entrepreneurship outside the west: the Mennonites in Belize and the Chinese in Cambodia. For each case, the authors describe the historic entrepreneurial trajectory, i.e. the historical emergence of entrepreneurship in light of relevant community and society contexts.FindingsThe two cases reveal that, in contrast to characterisations of ethnic minority entrepreneurship in the west, the Mennonites in Belize and the Chinese in Cambodia have come to comprise the economic upper class, and their business activities are not confined to ethnic community boundaries.Originality/valueThe paper is the first to elaborate the importance of studying ethnic minority entrepreneurship outside the west, both as an aim in itself and as a catalyst to work towards a more neutral framework.
Children of expatriates: key factors affecting their adjustment
Authors: de Sivatte Isabel , Bullinger Bernadette , Cañamero Miguel , Martel Gomez Mónica del Pino 
Published: June 2019

PurposeThe purpose of this paper is to study the antecedents of the adjustment of expatriate children to foreign destinations. This process of adjustment is partly explained by the transformation of their identities while abroad.Design/methodology/approachThis research used a mixed method approach. First, to identify the factors that affect expatriate children’s adjustment, 36 interviews were conducted. Anad hocsurvey was then developed, distributed and analyzed, in order to determine the factors that really help or inhibit the adjustment of expatriate children.FindingsExpatriate children adapt quite well, and they are mostly interested in fitting in with other children, whether locals or other internationals. Some relevant factors found to relate to adjustment were children’s social skills, their academic self-efficacy, the academic level of the school in the host country and the support received from their families.Practical implicationsCompanies could use the results of this study in their cross-cultural training of expatriates traveling with families.Originality/valueThis is the first study to examine a rather comprehensive set of factors that affect the adjustment of expatriate children, using a mixed methods approach.
Study abroad as social and emotional learning
Authors: Byker Erik Jon 
Published: June 2019

Purpose
This paper investigates and reports on the study abroad experiences of 22 teacher candidates from the Southeast region of the USA (n=22). The purpose of this paper is to examine the teacher candidates’ development of social and emotional learning through their international teaching experiences.

Design/methodology/approach
The study is framed by Critical Cosmopolitan Theory, which is a theoretical lens for a critical understanding of the development of global competencies for critical consciousness. The paper uses a case study research design (Yin, 2008), which included data collected via artifact analysis, participant interviews and participant observation through field notes.

Findings
The study found how the study abroad and international teaching experiences were instrumental in aiding in the teacher candidates’ social and emotional learning. This included the adoption of culturally responsive teaching practices, development of reading the world and enactment of taking action to rewrite the world.

Research limitations/implications
One of the limitations is the relatively small sample size. This is due, in part, to the high cost associated with study abroad. The high cost of study abroad can be a barrier for students to access the cross-cultural experiences afforded by study abroad. The hefty price tag of study abroad often limits the number of teacher candidates at public institutions who can go on study abroad (Malewski and Phillion, 2009). A future research agenda is needed about ways to help off-set the costs in order to make study abroad more affordable and equitable.

Practical implications
The practical implications of this paper are that it provides an instructive lens for how to integrate social and emotional learning within a study abroad experience. At the same time, the paper connects socio-emotional learning (SEL) with the development of global competencies and global citizenship.

Social implications
The social implications relate to the practical implications in that the paper illustrates how SEL is connected to the development of global citizenship development. The study weds the critical cosmopolitan framework with SEL to show how learners develop empathy through reading and rewriting the world.

Originality/value
The case study presented in this paper highlights the possibilities of study abroad in tandem with international teaching experiences to help prepare teachers with SEL features like fostering empathy, developing culturally responsive practices, and becoming critically conscious and cosmopolitan. The study fills a gap in the literature regarding the development of SEL among elementary education teacher candidates through study abroad and international teaching experiences.
The role of accounting in conflicts resolution
Authors: Abdul-Baki Zayyad 
Published: June 2019

Purpose
This study aims to examine an alternative use of accounting information and technology (forensic audit) for resolving conflicts between two government agents and consequently enhancing accountability in Nigeria.

Design/methodology/approach
The study adopts contextualised explanation of case study theorising. Data for the study were gathered from two primary documents: the forensic audit report of PricewaterhouseCoopers (PwC) and the report of the Senate Committee on Finance and Appropriation. The theory of mediation is used to illuminate the mediation process and its implication for accountability.

Findings
The study finds that the mediator (PwC) was able to resolve the dispute using different problem-solving techniques (data gathering and fact finding) of accounting and provide guidance on the necessary steps to be taken to enhance accountability. Whilst the disputants agreed to the audit firm’s findings, further actions to hold relevant parties accountable were not taken by the government. Accounting aids in realising accountability, but it is not the ultimate tool, as it operates within a host of other accountability infrastructures that subvert its impact.

Research limitations/implications
This study uses a single case to understand the role of accounting in conflicts resolution. Therefore, as a general limitation of a case study design, we do not generalize beyond the case examined in this study.

Practical implications
The study has implications for accounting practice in developing countries. Firstly, the paper finds that accounting is held in high esteem as having the ability to unravel mysteries through its problem-solving techniques. Secondly, professional accounting firms need to maintain a high level of competence and integrity to sustain this position. Thirdly, accounting can help answer the question “Who should be held accountable?”

Originality/value
The study examines a novel case of how accounting is used in resolving conflicts in a rare setting and in ensuring accountability over public funds.
Numerical study of thermal radiation and suction effects on copper and silver water nanofluids past a vertical Riga plate
Authors: Rawat Sawan Kumar , Mishra Ashish , Kumar Manoj 
Published: June 2019

Purpose
The purpose of this paper is to explore the flow of Cu-water and Ag-water nanofluids past a vertical Riga plate. The plate is infinite in height and has zero normal wall flux through its surface. Influence of thermal radiation, slip, suction and chemical reaction on the flow characteristics are reported.

Design/methodology/approach
Non-dimensional forms of the flow governing equations are obtained by means of a set of similarity transformations. Numerical solution is obtained with the help of fourth-fifth-order Runge–Kutta–Fehlberg method with shooting procedure. Comparison of solution profiles of Cu-water and Ag-water nanofluids are presented graphically and with the help of tables. Influence of pertinent parameters on skin friction and heat transfer rate is also reported.

Findings
Results reveal that the skin friction coefficient is more prominent in the case of Ag-water nanofluid for an increase in thermal radiation and volume fraction. The role of suction and slip is to increase velocity but decrease the temperature in both nanofluids. Temperature and velocity of both nanofluids increase as volume fraction and thermal radiation values are augmented. Heat transport increases with thermal radiation. Region near the plate experiences rise in nanoparticle concentration with an increase in chemical reaction parameter.

Originality/value
A complete investigation of the modeled problem is addressed and the results of this paper are original.
Global Libraries impact planning and assessment progress: part 2
Authors: Streatfield David , Abisla Richard , Al Umut , Bunescu Violeta , Dewata Yulianto , Garroux Camila , Greeb Daniela , Maister Artiom , Paley Jeremy , Sharma Shipra , Sharma Tripti , Soydal İrem , Trần Tâm Thị Thanh 
Published: June 2019

Purpose
The purpose of this paper is to report on recent performance measurement and impact evaluation progress made in Brazil, India, Indonesia, Moldova, Turkey and Vietnam as part of the last phase of the Global Libraries Initiative.

Design/methodology/approach
The country reports are presented as a series of case studies, in some cases supplementing those reported earlier in this journal.

Findings
Recent country-specific survey findings are reported and some conclusions are offered.

Research limitations/implications
This paper demonstrates how the adoption of a common approach to library service evaluation across several countries can strengthen research practice at country level beyond the Global Libraries Initiative itself.

Practical implications
This paper shares Global Libraries IPA learning at country level with people in other countries who may be contemplating public library evaluation at regional, national or local levels or who are interested in performance measurement and impact evaluation.

Social implications
The paper shows how focusing on the impact of public library services on users can enhance the understanding of community requirements and inform the development of more effective services to library users and communities.

Originality/value
These case studies reflect concentrated impact evaluation and performance measurement work at country level across a range of countries over more than 18 years.
Business ethics index: the impact of political affiliation
Authors: Tsalikis John , Van Solt Michelle 
Published: June 2019

Purpose
The purpose of this study is to measure differences on the business ethics index (BEI) between respondents of different political affiliations (i.e. democrats, republicans and independents). The BEI was originally developed as an indicator of consumers’ sentiments toward the ethicality of business practices.

Design/methodology/approach
Data collection was conducted by ORC International Telephone CARAVAN®. The study was conducted using two probability samples of 1,008 adults (18 years old and older) living in the continental United States.

Findings
The data demonstrate that republicans feel more positive on all three components (i.e. personal/past, vicarious/past, and future) and on the overall BEI compared to democrats and independents.

Research limitations/implications
The limitations of the study include that the data include political affiliation and not actual voting behavior. One can assume there is a high correlation between the two; however, many US voters do not actually take the time to vote might attenuate this relationship. A future application of the BEI will attempt to capture real voting patterns and not only political affiliation.

Practical implications
The data confirm the political and ideological schism evident in the US at the present time. At a time where almost all the centers of political power (Presidency, Senate and Parliament) are being controlled by the GOP, republican voters are more optimistic about the future ethical behavior of businesses.

Social implications
Beyond political ideology, ethical behavior by business is crucial to the integrity of the economic system both at the national and international level.

Originality/value
This is the first time that consumers’ ethical perceptions, as measured by the BEI, were associated with people’s political affiliations.
CSR and tax aggressiveness of Malaysian listed companies: evidence from an emerging economy
Authors: Mohanadas Nirmala Devi , Abdullah Salim Abdullah Sallehhuddin , Pheng Lim Kwee 
Published: June 2019

Purpose
This study aims to examine how corporate social responsibility (CSR) performance and corporate tax aggressiveness relate in Malaysia, an emerging economy in Southeast Asia. It also seeks to analyse how CSR performance in community, environment, marketplace and workplace themes relate to the tax aggressiveness of listed companies in this country.

Design/methodology/approach
This study analyses 182 companies listed in the Main Market of Bursa Malaysia from 2010 to 2012 using fixed-effects panel regression and ordinary least square regression. It uses current effective tax rate as a proxy for corporate tax aggressiveness and measures CSR performance using specially developed CSR performance disclosure index.

Findings
This study finds no statistical support that CSR performance is related to corporate tax aggressiveness in Malaysia. Similarly, there are no statistically significant relationships between environment-related and marketplace-related CSR performance and corporate tax aggressiveness. Nevertheless, community-related CSR performance has significant negative relationship with corporate tax aggressiveness. Workplace-related CSR performance meanwhile has significant positive relationship with corporate tax aggressiveness.

Originality/value
This study expands the current literature's focus on developed economies by examining the relationship between CSR and corporate tax aggressiveness in the setting of an emerging Asian economy, i.e. Malaysia. It is also the first empirical study focussing on this relationship among Malaysian listed companies.
Determinants of corporate social responsibility disclosures of UAE national banks: a multi-perspective approach
Authors: Menassa Elie , Dagher Nancy 
Published: June 2019

PurposeThis paper aims to examine the determinants and extent of corporate social disclosure (CSD) by UAE national banks and to investigate the changes in CSD before, during and after the latest financial crisis.Design/methodology/approachDeductive in nature, this paper uses content analysis of annual reports of 16 UAE banks over a period of six years (2006-2011) to test eight hypotheses related to size, financial performance and other variables as potential explanatory variables of the CSD extent over different periods.FindingsThe findings show that human resources and community disclosures exhibited the highest extent of CSD over the six years. Moreover, the size and financial performance variables appear to be significant explanatory factors for the extent of CSD. The findings also indicate a strong variation in disclosure between banks with international presence and those with no such presence, while there is no significant disclosure variation between Islamic and conventional banks or during the different periods under investigation (pre, during and post recent financial crisis).Research limitations/implicationsStudies allowing a greater understanding of how banks with extensive governmental ownership define and disclose CSR in this particular region of the world are scarce and exploratory in nature. Consequently, the structure of national UAE banks provides a unique opportunity to understand the CSR mechanisms and disclosure of similar institutions in the world (particularly in the Arab world). This presents an interesting direction for further research.Practical implicationsThese findings could assist UAE bankers and policymakers in integrating CSD in their corporate strategies and help the local and international business communities in understanding the characteristics of CSD in the UAE.Originality/valueComprehensive in scope, this paper provides a complete assessment of the potential explanatory proxies of CSD by UAE local banks before, during and after the recent global financial crisis. Comparable studies of the UAE banking sector have mainly focused on particular bank types (i.e. Islamic or conventional) and did not consider the effect of the recent adverse financial climate.
Stimulating the attractiveness of PFI/PPPs using public sector guarantees
Authors: Owolabi Hakeem , Oyedele Lukumon , Alaka Hafiz , Bilal Muhammad , Ajayi Saheed , Akinade Olugbenga , Agboola Alirat 
Published: June 2019

Purpose
Although the UK Guarantee Scheme for Infrastructures (UKGSI) was introduced in 2012 to address the huge financing gap for critical infrastructures, PFI sponsors have so far guaranteed only few projects. Many stakeholders in the project finance industry have blamed this situation on lack of general understanding of strategies for harnessing the benefits of the government guarantee scheme. The purpose of this paper is to investigate the perspectives of UK’s PFI/PPP stakeholders on critical factors influencing approval for government guarantees using the UKGSI as a focal point.

Design/methodology/approach
Using a mixed methodology approach, this study identified 26 important criteria used in evaluating government guarantee applications through focus group discussions with PFI stakeholders. The identified criteria were then put in questionnaire survey to 195 respondents within the UK PFI/PPP industry.

Findings
Through factor analysis, five critical factors determining successful government guarantee application were unravelled. These include: compliance with UK National Infrastructure Plan; demonstration of project bankability and risk management; value for money; proof of projects’ dependence on government guarantee; and certainty of planning commission’s approval.

Originality/value
Results of this study will facilitate an in-depth understanding of critical factors necessary for accessing government guarantee scheme for PFI/PPPs, while also improving the bankability of potential PFI projects.
Reflections on Devolution: Twenty Years on
Authors: Greer Alan 
Published: June 2019

AbstractMay 2019 marks twenty years since the first elections to the Scottish Parliament and Welsh Assembly. This report discusses a paper published by the Institute for Government (IfG) that reflects on the experience to date of devolution, drawing on interviews with thirteen individuals who have served as ministers in the devolved governments. Reflecting the structure of the IfG paper, there are three main themes in this report: governing without a majority, institutional change, and—in the light of Brexit—relationships between the devolved governments, Westminster and the EU. The conclusion is that the report, although limited in coverage, provides a useful addition to the literature on devolution.
The Role of Civilian Innovation in the Development of Lethal Autonomous Weapon Systems
Authors: Verbruggen Maaike 
Published: June 2019

AbstractCivilian innovation is often said to be an important facilitator in the development of Lethal Autonomous Weapon Systems (LAWS). This claim is held up as both a reason to ban LAWS urgently, and why a ban would be impractical. But we know little about how this dynamic plays out in practice. Theoretical insights on technology transfer can help to analyse the situation. They suggest that obtaining and utilising the civilian technology is harder than often assumed. Civil‐military cooperation is hindered by the stark differences between the civilian and defence industries. Business practices are out of sync, there are few social ties between the two worlds, innovative cultures do not translate, and many civilian engineers resist cooperation with the military. Additionally, defence still needs to modify civilian technologies to meet military standards and develop military‐exclusive applications of autonomy. While civilian innovation thus advances what is technologically possible, this does not automatically translate into major advances or rapid diffusion of LAWS.
The Influence of Corporate Social Responsibility Measures on Investors' Judgments when Integrated in a Financial Report versus Presented in a Separate Report
Authors: Bucaro Anthony C. , Jackson Kevin E. , Lill Jeremy B. 
Published: June 2019

ABSTRACTThis study examines the effect on investors' judgments of corporate social responsibility (CSR) measures when integrated with financial information in a single report versus when presented in a separate CSR report. Advocates for integrated reports argue that CSR information will be perceived as more relevant and have a greater impact on users when observed in an integrated report. However, we provide experimental evidence that CSR measures have greater influence on investors' judgments when investors observe the CSR information and financial information depicted in separate reports. We also provide evidence that this greater influence of CSR measures is caused by investors' evaluations taking on a “multidimensional perspective” that includes both a social responsibility and a financial dimension, which is triggered by observing the separate CSR report. Activating a social responsibility dimension elevates the perceived relevance of CSR measures, increasing their influence on investors' judgments. Our study contributes to practice by highlighting a potential unintended consequence of issuing integrated versus separate CSR reports: that investors incorporate CSR information less when it is integrated with financial information versus separately reported.