bluuebunny/crossref_metadata_2025_split huggingface dataset:
Analysis of makeup air in a natural smoke vent system in a tall space using numerical simulation and Schlieren technique
Authors: Shih ChiaYuan , Chen YaoHan , Su ChungHwei , Wang ShiuanCheng , Yang YungChang 
Published: October 2018

Purpose
The purpose of this paper is to analyze the phenomenon of makeup effect using numerical simulation and model experiments on seven different natural smoke extraction patterns of tall space. Airflow distribution and heat accumulation phenomenon in different cases are compared. The natural smoke exhaust system for tall spaces has many advantages, including low cost, no power and low maintenance cost. It is more advantageous than the mechanical type of exhaust. However, the internal air distribution is complicated since the large span spatial character. Effective and correct verification method is very important for the analysis of flow fields in tall spaces.

Design/methodology/approach
This study used fire dynamics simulator (FDS) software to simulate the fire scene. The model experiments are conducted to determine if the numerical simulation results are reasonable. A single-mirror Schlieren system, including an 838 (H) × 736 mm (W) square concave mirror, as well as the focal length of 3,100 mm was adopted to record the dynamic flow of hot gas. Six smokeless candles were burned in a 1/12.5 model in experiments to record the distribution of inflow, accumulation and outflow of airflow in the space. In addition, the thermocouple lines were mounted in the model for temperature measurement.

Findings
The results of numerical simulation and model experiments have proved that makeup air has a significant effect on the effectiveness of a natural smoke vent system. Larger areas of smoke vents will produce more heat accumulation phenomenon. In this study, the air inlet and vent installed on the same side have a better heat removal effect. Moreover, Schlieren photography technique is proved to be an accurate measurement method to record the dynamic flow of hot air immediately, directly and accurately. The dynamic flow behavior of hot gas in the model has been visualized in this paper.

Originality/value
At present, there is no examination method other than checking the smoke vent area to validate the effectiveness of a natural smoke vent system in Taiwan, as well as no requirements regarding the makeup inlet. The effect of makeup air in generating the effective push-pull phenomenon of airflow has been analyzed. In addition, the post-combustion hot gas distributions were visualized by using Schlieren photography technology in the model space, compared with the FDS simulation result and thermocouple recorded temperature. A verification method in the model experiments is established to determine if the numerical simulation results are reasonable.
A comprehensive review of barriers to a functional
Zakat system in Nigeria
Authors: Saad Ram Al Jaffri , Farouk Abubakar Umar 
Published: October 2018

Purpose
Muslims in Nigeria, like in many Muslim-majority countries, are striving to
have a functional Zakat system in search of solutions to the perennial
problem of poverty and its damning consequences. Nevertheless, there are
still unsettled concerns arising from the current and widespread
implementation of dissimilar (diverse) approaches to the Zakat system in
various parts of the country. The purpose of this paper is to review
comprehensively what are the hindrances of a vibrant Zakat system and how
far the identified impediments may affect the system in the Nigerian
context.

Design/methodology/approach
The methodology adopted is the review of extant relevant literature in the
field of scholarly publications.

Findings
The findings of this study revealed that the fragmented implementation of the
Zakat system within the context of the Nigerian democratic system of
government lead to the weak governance with respect to law, administration
and management; lack of a generally accepted fatwa from the Muslims scholars
(Ulamas); absence of Zakat accounting standard; and low compliance behavior
are the major barriers that require the attention of government and other
stakeholders such as the traditional leaders, the accounting regulatory
bodies, the Ulamas, as well as the economic and accounting researchers.

Practical implications
It was recommended that the stakeholders should make concerted efforts toward
ensuring success of the Zakat system for attaining salvation in the
hereafter and for social security, as well as economic prosperity.

Originality/value
The paper is the first paper that comprehensively reviews previous literature
in the Zakat environment on factors that become barriers to implement a
comprehensive Zakat system in Nigeria.
Slurry erosion behavior of plasma sprayed coating on turbine steel
Authors: Kaushal Sarbjeet , Singh Satnam 
Published: October 2018

PurposeThe purpose of this paper is to study the effect of slurry erosion at different parameters on plasma sprayed Cr3C2coated 13Cr4Ni turbine steel and compare the results of coated steel with bare steel.Design/methodology/approachCr3C2+ 25NiCr coating was successfully developed on 13Cr4Ni turbine steel using plasma spraying method. The slurry erosion test was performed using a simulated erosion testing rig. The commercially available silica sand was used as abrasive media and the effect of concentration (ppm), average particle sizes and rotational speed on the slurry erosion behavior were studied at 300 and 900 impact angles. Developed coatings were characterized by scanning electron microscope, XRD, EDS and micro hardness tests and study of erosion wear.FindingsResults revealed that three times higher hardness of coatings was obtained because of the hard phases of chromium carbide and nickel carbide, which restricted the abrasive wear in comparison to uncoated steel. Lower abrasive wear was observed at 900 impact angle coupled with lower levels of slurry concentration and rotational speed. Further, it was observed that initially cumulative mass loss rate was high which gets stabilized after the surface become smooth and on exposing for higher periods. Overall results indicated that erosive wear was reduced significantly by the application of developed coating.Originality/valueThe developed plasma sprayed coating is very useful to enhance the service life of turbine steel by lowering the effect of slurry erosion.
A simple and rapid calibration methodology for industrial robot based on geometric constraint and two-step error
Authors: Zhang Jiabo , Wang Xibin , Wen Ke , Zhou Yinghao , Yue Yi , Yang Jizhi 
Published: October 2018

Purpose
The purpose of this study is the presentation and research of a simple and rapid calibration methodology for industrial robot. Extensive research efforts were devoted to meet the requirements of online compensation, closed-loop feedback control and high-precision machining during the flexible machining process of robot for large-scale cabin.

Design/methodology/approach
A simple and rapid method to design and construct the transformation relation between the base coordinate system of robot and the measurement coordinate system was proposed based on geometric constraint. By establishing the Denavit–Hartenberg model for robot calibration, a method of two-step error for kinematic parameters calibration was put forward, which aided in achievement of step-by-step calibration of angle and distance errors. Furthermore, KUKA robot was considered as the research object, and related experiments were performed based on laser tracker.

Findings
The experimental results demonstrated that the accuracy of the coordinate transformation could reach 0.128 mm, which meets the transformation requirements. Compared to other methods used in this study, the calibration method of two-step error could significantly improve the positioning accuracy of robot up to 0.271 mm.

Originality/value
The methodology based on geometric constraint and two-step error is simple and can rapidly calibrate the kinematic parameters of robot. It also leads to the improvement in the positioning accuracy of robot.
The effects of moral disengagement and organizational ethical climate on insiders’ information security policy violation behavior
Authors: Chen Hao , Chau Patrick Y.K. , Li Wenli 
Published: October 2018

Purpose
The purpose of this paper is to develop a model that integrates moral disengagement (MD) and organizational ethical climate (OEC) to understand information security policy (ISP) violation behavior in the workplace. This study extends prior work by identifying the moderating mechanisms of the ethical culture of OECs in the relationship between employees’ MD and ISP violation behavior intention.

Design/methodology/approach
By using scenario-based survey data from 433 employees in Chinese enterprises and by applying PLS-based structural equation modeling, the authors test a series of hypotheses.

Findings
Our empirical results highlight that the concept of MD has a significant effect on employees’ intention to violate ISPs. The authors also find that the OEC has a moderating role in the relationship between MD and ISP violation intention: the moderating role of law-and-rule-oriented OEC is significantly negative, but instrumentalism-oriented OEC positively moderates this relationship.

Originality/value
This study contributes to the literature on information security behavior by integrating two ethical theory frameworks MD and OECs into one theoretical model, and it calls attention to how ethical factors at the individual cognition level and organizational climate level work together to influence personal information security behavior. This study provides a new perspective of OEC from which to understand policy violation caused by moral self-regulation failure, and empirically explores its moderating role.
Must have or nice to have
Authors: Mahapatra Sabita , Ramani ATP , Kulkarni Avinash D. 
Published: October 2018

PurposeThis paper aims to provide an opportunity to study organization buying behavior, specifically buying and selling in the B2B context. The case demonstrates the need to understand the expectations of the buyer’s decision-making unit and the challenges involved in acquiring and retaining customers based on the articulated value proposition of the product. The case also provides an opportunity to explore the critical issues related to an organization’s buying process, while emphasizing on the importance of customer relationship management and the challenges involved in sales conversion.Design/methodology/approachThe case is a filed-based study that aims to provide insight on differences between buying and selling in B2B & B2C and an understanding on customer value proposition in B2B buying context.FindingsThe case provides a comprehensive overview on the key role of decision-making units and decision-making process in B2B context.Originality/valueThis is an India-specific field-based case study on B2B selling situation. The case provides a framework on salesperson B2B selling approach, techniques and skills in view of the changing business selling environment in the age of technologically advanced digital world.
Teaching companies how to be entrepreneurial: cultural change at all levels
Authors: Gillin Laurence Murray , Gagliardi Rebecca , Hougaz Laura , Knowles David , Langhammer Michael 
Published: October 2018

Purpose
This case study aims to show how a strategic intervention, using an in-house delivered university entrepreneurship education program, cultivates an entrepreneurial mindset and effective innovation culture amongst company staff. The intervention produces a measured change in staff decision making style from analytical to a more intuitive style. Also assessed is the resulting management-style change to the firm’s internal environment, strategic motivation and performance.

Design/methodology/approach
Through a qualitative longitudinal study of Partners and staff in the firm, the authors measure the impact of the selection, integration and performance of in-house entrepreneurship education on firm culture.

Findings
The authors identify organisation factors that inhibit staff entrepreneurial behaviour and by integrating an in-house education intervention, demonstrate unambiguously the resultant effective culture and entrepreneurial mindset.

Research limitations/implications
Generalising results from this single longitudinal case study requires caution. The positive outcome from the in-house education concept can be considered for further evaluation within other organisations.

Practical implications
Using an entrepreneurial health-audit to assess in-firm cultural behaviour enables management to identify factors fostering/inhibiting entrepreneurial activity and devise interventions to cultivate a firm-wide entrepreneurial mindset.

Originality/value
In-house education is not a new concept, but a targeted focus on entrepreneurship applied strategically to a committed firm shows outstanding results. The added-value is in the demonstrated enhancement to effective innovation outcomes.
Implications of collection period variance in the construction industry
Authors: Killingsworth John , Mehany Mohammed Hashem 
Published: October 2018

Purpose
Despite economic growth in the construction sector of the USA, profit margins are persistently low. An examination of collection practices of over 400 construction firms revealed a high number of firms with a collection period ratio above 30 days. This study aims to examines the variance between collection period ratio (days in accounts receivables, DAR) and days in accounts payables (DAP) and its correlation with profitability ratios [e.g. gross profit margin (GPM) and net profit margin (NPM)].

Design/methodology/approach
Descriptive statistics were used to observe trends over three years of financial reporting (2013 through 2016), while correlation statistics were used to understand relationship or association between the different financial ratios and the collection period variance (CPV). Respondent firms were stratified by the North American Industry Classification System, company type and revenue size.

Findings
Conventional theory holds that increasing financial expenses because of collections negatively impacts profitability. Therefore, the hypothesis of the study suggested a statistical correlation between the CPV and profitability measures. Results of the study, however, supported the null hypothesis. Reasons for the lack of correlation are considered as well as necessary follow-up studies before rejecting the hypothesis.

Originality/value
No such study was found specific to the construction industry, and as such, this study contributes to better understanding the implications of extensive collection periods. Further, this study contradicts assumptions about the behavior of the construction industry and the causal relationship between extensive collection periods and profitability.
Mapping and visualization: selected examples of international research networks
Authors: Smyrnova-Trybulska Eugenia , Morze Nataliia , Kuzminska Olena , Kommers Piet 
Published: October 2018

Purpose
This paper aims to describe the popular trends and methods and ICT tools used for mapping and visualization of scientific domains as a research methodology which is attracting more and more interest from scientific information and science studies professionals. Science mapping or bibliometric mapping is a spatial representation of how disciplines, fields, specialties and individual documents or authors. The researchers analysed Bibexel, Pajek, VOSViewer, programmes used for processing and visualization of bibliographic and bibliometric data, within the framework of the implementation of IRNet research network project and activities and presented several examples of visualisation.

Design/methodology/approach
Among the main indicators of research effectiveness – bibliometric indicators – is a powerful information tool to support the development of science. Practical research methods were prepared using the programs: Bibexel (metadata analyses), program Pajek: graph editing and visualization of the graph structure of co-authorship – using the method of Kamada-Kawai and VOSviewer: a computer program for creating maps based on network data and for visualizing and exploring these maps. The main features of VOSviewer can be summarized for creating maps based on network data, visualizing and exploring maps.

Findings
The cited references and keywords are used to analyse in particular the intellectual base used by the research field or to analyse documents that cite the same references.

Originality/value
The authors of the paper, who are researchers of the European IRNet project and international research network, described and analysed certain bibliographic results of these activities using methods of mapping and visualization of scientific domains.
Systemic corruption and public procurement in developing countries: are there any solutions?
Authors: Williams-Elegbe Sope 
Published: October 2018

Purpose
Corruption affects development and quality of life of citizens in affected countries. The increase in anti-corruption measures globally reflects a consensus that corruption is pervasive and costly. Public procurement is one area in which corruption manifests because of the sums of money involved; the asymmetry of information; and the bureaucratic nature of decision-making, which presents opportunities for abuse. In developing countries, procurement corruption is rife because of institutional weaknesses, lack of enforced accountability mechanisms and culture of silence in relation to public sector malfeasance.

Design/methodology/approach
This paper examines procurement corruption in countries with systemic corruption, using Nigeria as a case study, to determine how to reduce public procurement corruption.

Findings
The paper will highlight prevalent corrupt schemes in public procurement in Nigeria, examine the reasons for the failure of state anti-corruption institutions and analyze the kinds of initiatives that reduced procurement corruption and increased accountability in other countries and the utility of adopting such mechanisms in the Nigerian context.
The impact of corruption on analyst coverage
Authors: Hassan Omaima , Giorgioni Gianluigi 
Published: October 2018

PurposeThis study aims to investigate the impact of country-level corruption and firms’ anti-bribery policies on analyst coverage. Analyst coverage has been identified as a powerful tool to detect fraud and should equally act as a possible tool to reduce corruption.Design/methodology/approachThis study used a negative binomial count regression method on a longitudinal data set of a sample of S&P Global 1200 companies for the years 2010-2015. To control for potential endogeneity bias and improve the reliability of the estimation, both country-level corruption and firms’ anti-bribery policies variables were instrumented.FindingsAfter controlling potential endogeneity bias, the results show that the adoption of anti-bribery policies at firm level attracts more analysts to follow a firm. The results for corruption at country level show that analyst coverage increases in less corrupted countries indicating that the costs of corruption exceed its potential benefits. When the variables corruption at country level and anti-bribery policies are interacted, the relationship is positive and highly significant.Practical implicationsGiven the potential important role played by anti-corruption measures, firms are encouraged to adopt them to reduce the incidence of corruption and to increase analyst coverage, which will reinforce the benign effect of monitoring.Originality/valueAlthough the literature on corruption at the country level is rich, it is geared towards the determinants of corruption in contrast to its consequences, and fewer studies have focused on the impact of corruption at firm level because of data limitations. This paper addresses this gap and contributes to the literature on the consequences of corruption at firm level.
Earnings management: do attendance and changes of audit committee members matter?
Authors: Qamhan Murad Abdulsalam , Che Haat Mohd Hassan , Hashim Hafiza Aishah , Salleh Zalailah 
Published: October 2018

Purpose
This paper aims to examine the association between new audit committee characteristics – attendance of audit committee members at meetings and changes of members through the demission or appointment of members of the audit committee during the year – and earnings management. Its objective is to contribute new evidence that extends studies on audit committee characteristics in reducing earnings management.

Design/methodology/approach
The sample comprises 370 observations obtained from the annual reports of 74 companies listed on the Muscat Securities Market for the years 2008-2012. The panel data are analysed using a fixed effects model to validate the hypotheses and model.

Findings
This study finds a negative association between earnings management and members’ attendance at the audit committee meetings. Additionally, there is a positive significant relationship between earnings management and changes to members through demission or appointment.

Originality/value
This study broadens the scope of audit committee characteristics by providing empirical evidence of the relationship between new audit committee characteristics and earnings management and may assist policymakers and regulators in determining ways to enhance audit committee characteristics and improve financial reporting quality.
Does Part II of the PCAOB inspection report provide new information to the market?
Authors: Buslepp William , Jared DeLisle R. , Victoravich Lisa 
Published: October 2018

Purpose
Part II of the Public Company Accounting Oversight Board (PCAOB) inspection report is released only when firms fail to remediate quality control criticisms and is intended to be a public signal of audit quality. The purpose of this paper is to reexamine whether audit clients react to the release of Part II of the PCAOB inspection report as a signal of audit quality.

Design/methodology/approach
This study uses a difference-in-difference regression model to examine the association between the release of Part II of the PCAOB inspection report and an audit firm’s change in market share. A sensitivity analysis is also performed to determine whether the main findings are robust to the timing of the release of the report and type of quality control criticism included in Part II of the inspection report.

Findings
After controlling for the prior year’s changes in market share, the authors find no evidence that clients react to the public release of Part II of the report. In the second part of the study, they examine when clients become aware of the contents of the Part II report prior to its release. Firms with audit performance criticisms experience a decrease in market share following the release of Part I. Firms with firm management criticisms experience a significant decrease in market share following the remediation period and before the public release of Part II.

Practical implications
The results suggest that Part II of the PCAOB inspection report does not provide new information to the market. Clients appear to be aware of the information contained in Part II of the PCAOB inspection report prior to its release. The authors believe that the delay in releasing the Part II report may create an information imbalance, and the PCAOB may want to consider ways to improve the timeliness of the information.

Originality/value
This study questions the generalizability of prior research which finds that Part II of the inspection report provides new information that is valued by the public company audit market as a signal of audit quality. The findings provide new evidence that the contents of Part II and the firm’s ability to remediate the quality control concerns are known to audit clients prior to the public release.