bluuebunny/crossref_metadata_2025_split huggingface dataset:
Creative industries: a case study of Isfahan, Iran
Authors: Lafzi Ghazi Elham , Goede Miguel 
Published: October 2018

Purpose
The purpose of this paper is to contribute critically to understanding the structure of creative industries in Isfahan.

Design/methodology/approach
The authors first gather needed information about the case study and then analyze the data according to three measures of gross value added, employment and the dynamics of business for each sector of creative industries.

Findings
Results indicate that creative industries are medium-sized domestic enterprises which are comparatively weak in productivity in some sectors.

Originality/value
This paper illustrates the model of creative industries assessment for Isfahan city and, finally, provides a good understanding of the concept of the creative industries as a key element of the creative city.
Active thermography as a tool for internal composite structure observation and evaluation
Authors: Majewska Katarzyna , Mieloszyk Magdalena , Ostachowicz Wieslaw 
Published: October 2018

Purpose
The purpose of this paper is to study if it is possible applying infrared thermography (both vibro and pulsed) to detect and localise material discontinuities as well as to find the place where the inclusion was introduced.

Design/methodology/approach
The experimental investigation is performed on samples manufactured during infusion process. The measurements were performed on three four-layered rectangular composite samples with discontinuities. The discontinuities introduced in the samples were as follow: all three samples between first and second layer counting form the bottom two optical fibres (OFs) were embedded and additionally: sample no. 1 – one of the OF was broken, sample no. 2 – the drop of water was introduced, and sample no. 3 – the little amount of dust was introduced.

Findings
For some discontinuities, the vibrothermography is excellent tool (placement of broken OF, drop of water), for same is not sufficient (healthy OFs or dust). For dust, the pulsed thermography seems to be the required tool. Different approaches (vibrothermography and pulsed thermography) for the same sample will confirm that for same defects vibrothermograpy is better and for some pulsed thermography – complex combination of different thermography approaches is needed to have complex response about sample structural condition.

Originality/value
The presented paper is an original research work. There are very limited literature papers applying both vibro and pulsed thermography for one problem. The assessment of different discontinuities (inclusions) and detailed analysis is presented.
Depth control for storage tank in-service inspection robot based on artificial intelligence control
Authors: Huang Zhiqiang , He Lei , Li Xinxia , Kang Yewei , Xie Dou 
Published: October 2018

Purpose
The purpose of this paper is to propose a buoyancy-gravity adjustment device and a fuzzy intelligent controller for the depth control of a storage tank in-service inspection robot.

Design/methodology/approach
The structure of the robot is first designed based on the construction of the bottom of a crude oil tank and explosion-proof requirements. The buoyancy-gravity adjustment system is used to control the vertical movement of the robot. The motion analysis of the robot indicates that the diving or rising process is influenced by hydrodynamic force and umbilical cord tension. Considering the nonlinear model in-depth control, a fuzzy intelligent controller is proposed to address the depth control problem. The primary fuzzy controller is used to compensate for initial error with fast response. The secondary fuzzy controller is activated by an intelligent switch to eliminate the steady error.

Findings
The proposed fuzzy controller can better solve the complicated hydrodynamic problem of the coupling of umbilical cord and the robot during depth control by classifying the error values of depth, velocity and acceleration.

Originality/value
The buoyancy-gravity adjustment device and the depth control system of the robot can move through the heating coils by safe and accurate diving or rising.
Stock mispricing and investment decisions: evidence from Pakistan
Authors: Muhammad Usman , Saleem Sana , Muhammad Anwar ul Haq , Mahmood Faiq 
Published: October 2018

Purpose
This study aims to examine the impact of stock mispricing on corporate investment decisions by taking the sample of non-financial firms listed on the Pakistan Stock Exchange during the period of 2008-2014.

Design/methodology/approach
To measure the mispricing, this study decomposes the market-to-book ratio into mispricing and growth components and measures corporate investment by capital expenditures. Fixed and random effect panel regression models are used to estimate the results.

Findings
Results of the study show that firms issue overvalued equity to finance the capital expenditures. Consistent with other studies, the relationship between stock mispricing and investment is more prominent in the financially constrained firms. In addition, cash flow investment sensitivity is higher in financially unconstrained firms.

Practical implications
Nonetheless, the results give important implications to the Pakistan Stock Market on how the mispricing enhances the welfare by relaxing the financial constraints and allowing the managers to make investment in profitable projects that otherwise go non-funded. These findings have interesting implications for further research in the literature of finance and also help in economic policy-making.

Originality/value
This study finds the impact of stock mispricing on corporate investment decisions by considering the role of market timing in the context of Pakistan.
An institutional theory perspective on non-financial reporting
Authors: Dagilienė Lina , Nedzinskienė Rūta 
Published: October 2018

Purpose
The paper aims to explore the impact of institutional factors on non-financial reporting in the Baltic countries. The vast majority of research in the scientific literature references practices of sustainable disclosures in developed countries with a focus on legal factors and their effect on corporate reporting. Meanwhile, there is a lack of in-depth empirical data for identifying correlations between institutional (mandatory, normative and company-specific) factors and non-financial reporting in developing countries.

Design/methodology/approach
The theoretical framework of neo-institutional theory was applied to explore how the external environment affects practices of non-financial reporting in developing countries. The approach used in the paper is quantitative.

Findings
The research results reveal that if companies are likely to disclose voluntarily one of non-economic aspects in their reports, they are also likely to disclose more about the other non-economic issues. However, no significant correlations were detected between the disclosure of voluntary (non-economic) and mandatory (economic) aspects. Mandatory factors promote both – economic and non-economic reporting – while normative and company-specific factors promote non-economic reporting more.

Practical implications
The authors contribute to the foreign investors and practitioners by helping to better understand corporate non-financial reporting practices in post-communistic countries.

Originality/value
The research adds to the growing body of research on non-financial reporting practices with particular reference to the developing Baltic context. This study also contributes to scientific literature by exploring the impact of different institutional factors to non-financial reporting in developing countries.
Mandatory IFRS adoption in Europe: effect on the conservative financial reporting
Authors: Guermazi Walid , Khamoussi Halioui 
Published: October 2018

PurposeThe purpose of this paper is to investigate how the mandatory shift from domestic standards to International Financial Reporting Standards (IFRS) in Europe affects the conservatism level of reported accounting earnings (i.e. conditional conservatism), with the objective of gaining insights that are relevant for standard setters, capital providers and other users of financial accounting information.Design/methodology/approachVarious models have been used in the literature to capture conditional conservatism. In the main tests in this paper, the authors use the Basu’s (1997) earnings-return specification. The authors use a panel data methodology to carry out the paper.FindingsIn contrast to previous international research studies, it is found that conditional conservatism has increased after the mandatory adoption of IFRS in Europe in 2005, with this increase being dependent on the extent of the accounting changes involved in switching from domestic accounting standards to IFRS reporting.Practical/implicationsThese findings are expected to be particularly relevant to some countries which have not yet adopted IFRS, such as the USA, Japan, Columbia, etc., but have announced their intention to adopt IFRS and to regulators in different jurisdictions who are interested in the impact of IFRS conversion.Originality/valueThe research to date, based on a multi-country setting, consistently shows a significant decrease in conditional conservatism after adopting IFRS. Based on a sample of firms from the European Union over a long period, the authors provide novel evidence for potentially unintended consequences of IFRS adoption, finding an increase in conditional conservatism behavior.
Sustainability indicators for manufacturing sectors
Authors: Ahmad Shamraiz , Wong Kuan Yew , Rajoo Srithar 
Published: October 2018

Purpose
The purpose of this paper was to review the indicators for the three aspects (environment, economy and society) of sustainability (the triple-bottom line (TBL) perspective) for manufacturing sectors. In addition, this paper aimed to: document the sustainability indicators for manufacturing sectors; perform an analysis of these indicators to show their evolutional progress and maturity in terms of their consistent, repeated and standardized usage; and highlight the further work needed to make them mature and more standardized.

Design/methodology/approach
The following keywords were used to explore and find the relevant articles: sustainable manufacturing evaluation, sustainability indicators, life cycle assessment, tools for sustainability assessment, and economic and social evaluation in industries. To find articles within this sample, the major focus remained on the terms “indicators,” “metrics,” and “performance measures.” This paper systematically reviewed the studies and analyzed the different sustainability indicators from the TBL viewpoint. Following this, the documented indicators were critically discussed along with their evolutional progress and maturity level.

Findings
The results showed that solid waste was the least used and immature aspect in the environmental category, whereas the more frequently used and developed indicators were related to material used, energy used and air emissions. Economic assessment was most of the time limited to cost-based indicators. From a social viewpoint, most of the reviewed studies were based on workers and local community and society related indicators rather than consumers-based indicators. From a sectoral viewpoint, comparatively, studies for metal manufacturing industries were more focused on all three dimensions of sustainability. On an overall basis, of the 144 discussed indicators, almost 34 percent (49) were used just once. Comparatively, the usage of indicators was more mature in manufacturing activities of developed countries than developing ones. Moreover, the usage of indicators was more common at the product level than at the other levels.

Originality/value
Unlike previous sustainability indicator sets which were generally long lists of proposed indicators rather than applicable and measurable ones, this paper reported the indicator sets based on studies for manufacturing sectors. Moreover, in contrast to previous reviews on indicators which were mostly based on the environmental dimension, this paper included all three dimensions of sustainability in one comprehensive review while focusing on recent studies published from 2007 to 2017. This paper has explored the recent evolutional progress and maturity of sustainability indicators, and provided insights into their development in manufacturing sectors.
Effect of air-gap on response of fabricated slim floor beams in fire
Authors: Alam Naveed , Nadjai Ali , Maraveas Chrysanthos , Tsarvdaridis Konstantinos , Kahanji Charles 
Published: October 2018

PurposeThe purpose of this study is to investigate the effect of the airgap on thermal behaviour and structural response of fabricated slim floor beams (FSFBs) in fire.Design/methodology/approachA detailed analytical model is established and validated by replicating the response of FSFBs. The validated finite element modelling method is then used to perform sensitivity analysis. First, the influence of the airgap presence is analysed, and later, the effect of the airgap size on thermal behaviour and structural response of FSFBs at elevated temperatures is investigated.FindingsResults from the study demonstrate that the presence of the airgap has a considerable influence on their thermal behaviour and structural response of FSFBs. The size of the airgap, however, has no significant influence on their thermal and structural response in fire.Originality/valueNo investigations, experimental or analytical, are available in literature addressing the effect of airgap on the structural response of FSFBs in fire. The presence of airgap is helpful and beneficial; hence, the findings of this research can be used to develop designs for structural members with airgap as an efficient and inexpensive way to improve their response in fire.
The Standing Conference of Eastern, Central, and Southern African Library Associations (SCECSAL) XXIII 2018: lessons learned
Authors: Alabi Adefunke O. 
Published: October 2018

Purpose
This paper reports on highpoints of some of what emerged at the XXIII Standing Conference of Eastern, Central and Southern African Library Associations (SCECSAL) conference held in Entebbe, Uganda. It presents narratives that evolved from selected presentations from over 40 papers scheduled for presentation at the conference and experiences of librarians working with people in different libraries within or outside the SCECSAL region in line with the theme of the conference. The purpose of this paper is to ascertain lessons learned by delegates at the conference, session delegates found most memorable, number of times respondents have been to SCECSAL and intent to attend the SCECSAL conference again.

Design/methodology/approach
The paper presents viewpoints from the conference and adopts a quantitative approach to ascertain specific lessons learned by delegates. The survey method was used to obtain data from library and information services (LIS) professionals who attended the conference. The population for the study was drawn from delegates met by the author at the conference. An online questionnaire created with the SurveyMonkey software was used for data collection. In total, 60 delegates were invited to voluntarily participate in the survey. A nine-item questionnaire was emailed to respondents. Of all, 27 people responded within the time limit for the study, giving a total response rate of 45 per cent.

Findings
Findings revealed that over half of the respondents were attending SCECSAL for the first time. Respondents indicated that the sessions that were the most memorable were Inclusive Library and Information Services for National Development; SDGs and Library and Information Services in the SCECSAL region; and Indigenous knowledge and the preservation of cultural heritage. LIS professionals who participated at the conference dispersed with the following lessons among others: there is need for inclusive LIS and domestication the Marrakesh Treaty. Another lesson is that librarians have a major role to play in the attainment of the United Nations 2030 agenda on sustainable developmental goals (SDGs).

Originality/value
With SCECSAL, LIS professionals in southern, eastern and central Africa are increasingly gaining access to information, exchange of ideas, skills and collaboration in the region. However, the future of the LIS sector depends on the determination by delegates to put into practice all the lessons that have been learned so as to meet the needs of the community where they find themselves. The XXIII SCECSAL has exposed LIS professionals in the region and beyond to services and trends that should be embraced in the SCECSAL region and beyond. This paper implies that effort put into organising the SCECSAL conference is worthwhile.
Board social capital reduces implied cost of capital for private companies but not of state-owned companies
Authors: Goncalves Alex Ferreira , Rossoni Luciano , Mendes-Da-Silva Wesley 
Published: October 2018

PurposeThe purpose of this paper is to analyze how the type of ownership and control moderates the effect of the board social capital on the implied cost of capital. To do so, the authors analyzed the effect of the board social capital by the relational resources present in its direct and heterogenous ties, considering the predictions of analysts about the implied cost of capital.Design/methodology/approachThe data panel comprised 137 companies listed on the Brazilian stock exchange between the years of 2002 and 2015, generating a total of 535 observations. The authors check the robustness of the results through instrumental variables and systems of equations, as well as compete for the effect of board social capital both by the board and ownership structures.FindingsResults show that the board relational resources, both in direct and heterogeneous ties, significantly reduce the implied cost of capital for private companies, but not for state-owned companies. Board social capital reduces the cost of capital even when the results compete with the board structure and concentration of ownership, being able to mitigate the discount in the cost of capital by the presence of dominant shareholders.Originality/valueThis study uses a more theoretically and empirically comprehensive measure of board social capital than the majority of studies that use only network position indicators. So, contrasting the effect of this measure on the implied cost of capital between private and state-owned companies, the authors also demonstrate that the board social capital can mitigate the discount by ownership concentration on the implied cost of capital.
A dam tale
Authors: Schneider Thomas , Andreaus Michele 
Published: October 2018

PurposeIn 1950, the Aluminum Company of Canada (Alcan) was given a perpetual water license for a large section of Northern British Columbia, Canada. The benefit to the original owner of the water rights, the Province of British Columbia, was economic and population growth. The purpose of this paper is to follow the contestation over these rights from 1948 to 2016.Design/methodology/approachAn institutional logics perspective was taken to analyze the main actors and how their relative power (dominant versus fringe) changed in the institutional field. Archival data and selected interviews were mapped to institutional logics across three time periods.FindingsIn the inter-temporal setting, many of the actors that were fringe in 1950 became more dominant by 2016. For example, the local indigenous peoples, the Cheslatta Carrier First Nation, were flooded off their land to make way for Alcan’s dam. They ended up as very powerful players in the institutional field. The perpetual rights given to Alcan made it a dominant actor across all time periods, despite changes in the logics of the institutional field.Research limitations/implicationsA single case was studied; other comparative settings should be explored to contrast and compare. The data were primarily archival, supplemented by only three interviews of those related to the case study. This case study is also one where water rights were privatized in perpetuity, which may not be the case in other settings.Practical implicationsCurrent governments and non-governmental organizations (NGOs) should use this case to understand the long-term effects of resource policy decisions.Social implicationsThe building of large dams has been, and continues to be, used worldwide to provide power to create economic growth. Our setting provides insight into the long-term societal outcomes of using water rights in this way.Originality/valueThis is an original use of institutional logics around a natural resource-based institutional field. Using institutional logics in a multi-period setting, focusing on the power relations of the key actors, and how they can be constrained by historical forces, provides a contribution to the literature.
Comparison of Catalytic and Immunological Amylase Tests for Identifying of Saliva from Degraded Samples
Authors: Ohta Jun , Noda Nanaka , Sakurada Koichi 
Published: October 2018

AbstractThe stability of salivary α‐amylase is a critical factor in both catalytic and immunological method‐based forensic saliva identification. This study aimed to assess the sensitivity of catalytic and immunological tests on degraded saliva samples. Degraded saliva stains were prepared by microbial decomposition using humid soil. Salivary α‐amylase activity was catalytically detected both qualitatively and quantitatively using the Phadebas® amylase test. As immunological methods, we conducted qualitative and quantitative tests using the RSID™‐saliva test and ELISA, respectively. Salivary α‐amylase activity of degraded samples (incubated at 37°C for 12 h) was significantly lower than that of controls in the quantitative tests. All the degraded samples obtained by the humid soil produced negative results in the Phadebas® tests, but showed positive results in the RSID™‐saliva test and ELISA. These results suggest that immunological tests are effective for testing degraded saliva samples that have lost their enzymatic activity.
Polyunsaturated fatty acid food frequency questionnaire validation in people with end stage renal disease on dialysis
Authors: Roach Lauren A. , Russell Kenneth G. , Lambert Kelly , Holt Jane L. , Meyer Barbara J. 
Published: October 2018

AimTo validate the polyunsaturated food frequency questionnaire (PUFA FFQ) and test for reproducibility in people with end stage renal disease on dialysis treatment.MethodsParticipants (n = 32) completed the PUFA FFQ and three 24‐hour recalls. Erythrocyte samples (n = 29) were used for erythrocyte fatty acid analysis. The triangular relationship between the PUFA FFQ, 24‐hour recalls and the biomarker was assessed using the method of triads. Agreement between the two dietary methods was also assessed using Bland–Altman plots and classification by quintiles. Reproducibility was tested on a subset of the group (n = 8).ResultsThe PUFA FFQ was a valid measure of all PUFA except for docosapentaenoic acid (DPA) and arachidonic acid (AA). Strong validity coefficients were found for n‐3 long‐chain PUFA (LCPUFA), eicosapentaenoic acid (EPA) and docosahexaenoic acid (DHA) of 0.914 (95% CI: 0.665, 0.997) and 0.889 (95% CI: 0.706, 0.994), respectively. In the Bland–Altman plots 91–100% of observations fell between the limits of agreement for all PUFA. There were significant correlations between the initial FFQ and the repeat FFQ for all PUFA except DPA and AA.ConclusionsThe PUFA FFQ is a valid tool for assessing PUFA intake in people with end stage renal disease.