bluuebunny/crossref_metadata_2025_split huggingface dataset:
Business model disclosure in the Strategic Report
Authors: Bini Laura , Dainelli Francesco , Giunta Francesco 
Published: December 2015

Purpose
– The purpose of this paper is to evaluate business model (BM) disclosure. As the BM shows how a company creates and captures value, its communication in the Annual Report is considered a necessary background for a dynamic analysis, interpretation, and evaluation of the intellectual capital (IC) contribution to a company’s competitive advantage.

Design/methodology/approach
– Focusing on a sample of listed UK companies operating in high-technology industries, this paper runs a content analysis of BM disclosure presented in the Strategic Report (SR). To develop the analysis, it refers to an ontological approach that encompasses the main research contributions to this topic.

Findings
– The analysis of SRs revealed that few companies use their BM disclosure to highlight the contribution of their IC to create and capture value. BM descriptions are not always clearly distinguishable from other strategic concepts and poorly illustrate the interactions among the BM components, which help understand how IC is entangled in a company’s value creation process.

Practical implications
– This paper answers the Financial Reporting Council’s call for comments about its Guidance on SR. More in general, it contributes to the issue of the regulation of narrative information in the Annual Report.

Originality/value
– This paper proposes a methodological framework for the analysis of BM disclosure quality. Thanks to this framework, it points out some critical issues of BM disclosure and offers some hints useful for its regulation.
Exploring the conceptualisation of Intangibles in law and accounting in the USA
Authors: Girella Laura , Bagnoli Carlo , Zambon Stefano 
Published: December 2015

Purpose
– Over the last decades concepts and practices related to intangibles gained momentum at international level especially within the economic, accounting and management arenas. However, dating back to the beginning of the 1900s, intangibles was a topic that in the USA dominated the law and taxation fields. Indeed, at that time few papers were published in accounting journals and reviews, whereas the majority populated law and taxation publications. The paper aims to discuss this issue.

Design/methodology/approach
– Drawing upon the sociology of the profession, the ways through which lawyers and accountants constructed a “professional competition and power” (Dezalay and Sugarman, 2005) upon this arena are here explored. In particular, an in-depth analysis of the papers published on this field from the beginning of the 1900s until the 1970s in the USA is carried out.

Findings
– Notwithstanding the current conceptualisation of intangibles as a field of research and practice at the margins (Miller, 1998) of accounting, the results achieved in the present research suggest that, at least historically, the topic of intangibles was highly intertwined not only within the different streams of accounting studies and practice, but also with the developments in legal and taxation fields that were surrounding the US economic, social and political institutional scenario.

Originality/value
– The work intends to contribute to the current literature providing insights into the “genealogy” (Foucault, 1977) of the intangibles territory and the “turf battles” (Dezalay, 1995) it went through in order to become what has been defined as “a field upon which questions of disciplinary legitimacy have been raised” (Zambon, 2006) and, consequently, as characterized by “an intrusion of ‘external’ specialists into the accounting domain” (Power, 2001).
Money laundering regulation and the African PEP: case for tougher civil remedy options
Authors: Oke Tayo 
Published: December 2015

Purpose– The high crimes of bribery and money laundering resonate vividly with the public, especially where politically exposed persons (PEPs) are involved. Conventional wisdom thus far, dictates the adoption of even stiffer criminal sanctions for perpetrators of such crimes to solidify deterrence. This paper contends that while this approach may be a viable option in respect of PEPs in Western jurisdictions, it is less so with PEPs in Africa, where their peculiar socio-legal antecedents have rendered the venomous arrow of criminal sanction a largely anodyne prickle. The paper further contends that only a paradigm shift away from criminal to tougher civil remedy options can effectively address the endemic incidents of a growing number of PEPs actively engaged in financial crime aimed at asset stripping the state for personal gain in Africa.Design/methodology/approach– The paper juxtaposes empirical evidence from historical records with comparative regional and international approaches to establish some creative new thinking on the subject matter.Findings– The paper makes an important, significant and persuasive argument for a kind of paradigm shift in the approach to fighting corruption by PEPs in Africa specifically …. It is quite creative in deciphering a major root cause of the ineffectiveness in most of Africa of criminal sanction as an anti-corruption weapon, and in pressing trust law and the principles of fiduciary obligation into the service of thinking through the reinvigoration of the legal battle against corruption in Africa.Originality/value– The paper makes a significant original contribution to the legal and policy literature. The author also displays an impressively sound technical command of the relevant and rather pivotal trust law principles and case law.
Asset recovery in corruption cases
Authors: Leasure Peter 
Published: December 2015

Purpose
– Asset recovery proceedings increasingly target corrupt foreign officials who acquire lavish assets as a result of capital gained through criminal acts. One extremely difficult issue arising in asset recovery proceedings is whether the capital used to acquire the assets can be traced to a criminal act. The purpose of this paper is to critique US tracing procedure through comparative analysis.

Design/methodology/approach
– A prominent series of cases brought by the USA and France against assets owned by Teodoro “Teodorín” Nguema Obiang, second Vice President of the Republic of Equatorial Guinea, produced mixed results on the tracing element. This paper utilizes a qualitative comparative case analysis to examine the US and French cases.

Findings
– The US results reflect serious weaknesses in the US law as compared to more effective French asset recovery procedure.

Originality/value
– Though this paper is certainly a comparative case study analysis, nearly identical facts and two different jurisdictions reaching separate conclusions bring us in the legal community as close as we can realistically come to quasi-experimental research. Comparative research in this area is severely lacking and sorely needed. The mechanisms identified in the French system clearly show flaws that are present in the US system.
Financial intelligent investigations in combating money laundering crime
Authors: Lukito Anastasia Suhartati 
Published: December 2015

Purpose
– The purpose of this paper is to analyze the functions of financial intelligent investigations by the Indonesian financial intelligent unit in conjunction with the participating reporting parties, to consider the obstacles and challenges to reduce money laundering cases in Indonesia, realizing that the role of the financial intelligent investigations not only conducted by Indonesian Financial Intelligent Unit itself but the active participation from reporting parties such as banking institution. The function of financial intelligent unit in supervising and monitoring cash financial transactions is importance in fight against economic crimes, particularly in the anti-money laundering regime.

Design/methodology/approach
– This paper explores the Indonesian laws on prevention and eradication on money laundering crime and analyzing the importance role of financial intelligent investigations and disruption of money laundering crime.

Findings
– The financial intelligent investigations will become an important strategy to combating the economic crime such as money laundering and corruption. The new perspective is needed to developing the good synergy in the financial intelligent unit and reporting parties to maximizing the eradication of money laundering cases.

Practical implications
– The paper can be a source to explore about the money laundering eradication based on Indonesia legal perspective.

Originality/value
– This paper gives contributions by encouraging the financial intelligent unit in conjunction with all the financial institutions to disrupt any money laundering activities, which is associated to other predicate crimes and attempting to conceal the illegal funds derived from illegal activities that commonly happened in Indonesia.
“Is the person who he claims to be?” old fashion due diligence may give the correct answer!
Authors: Demetriades George 
Published: December 2015

Purpose
– This paper aims to critically examine the impact of the evolution of technology regarding customer due diligence (CDD) measures and highlight potential weaknesses in the areas of business emerged from third parties, politically exposed persons and international clients. The paper explores whether the use of old-fashioned CDD measures can aid relevant professionals to examine whether the (potential) client is who he claims to be.

Design/methodology/approach
– The paper is focused primarily on the use of important evaluation reports, in Cyprus and the UK, to identify potential flaws regarding CDD measures and the legal framework in fighting economic crime. Interviews from professionals were carried out to provide first-hand experience on relevant issues.

Findings
– The view, that nowadays due to the evolution of technology, CDD is more efficient than ever, is based on solid ground. However, taking in consideration relevant reviews and reports, the paper concludes that there are significant problems and difficulties in gathering and assessing client’s information. Therefore, the use of old-fashioned due diligence measures, in appropriate circumstances, might provide a more adequate investigation for high-risk customers.

Practical implications
– The paper, in contrast with a professional’s recorded opinions, uses high profile reports to prove that there is a loophole in current legal framework relating to CDD measures.

Originality/value
– The paper uses two important reports from Cyprus and the UK to prove the weaknesses of current application of CDD measures. The analysis provided in the paper can be used to persuade professionals that there is space for the use of old-fashioned CDD.
Understanding the impact of internal marketing practices on both employees
'
and managers
'
organizational commitment in elderly care homes
Authors: Bermúdez-González Guillermo , Sasaki Innan , Tous-Zamora Dolores 
Published: December 2015

Purpose
– The purpose of this paper is to unfold the relationship between the antecedents of employee and manager commitment, using internal marketing (IM) practices, in elderly care homes.

Design/methodology/approach
– Based on survey data drawn from elderly care homes in Finland, the authors tested several literature driven hypotheses of how IM practices (internal value exchange, internal communication and training) relate with employee and manager commitment. Hence, the authors compare the organizational commitment of two groups. Additionally, the authors tested the moderating role of public residence on these relationships.

Findings
– The study revealed that there are differences in the antecedents to employee and manager commitment in terms of internal value exchange. This is an important extension to the literature of employee and management commitment in which the antecedents to management commitment, especially, are under-investigated, and where the relationship between the antecedents of the two types of commitment are not studied.

Practical implications
– While different emphases on IM programs for employees and managers must be implemented in order to re-create work environments that could lead to improved service provision, the authors suggest that facilitating open and honest communication and exchanging values in care homes is a crucial step for improving service quality and employee and manager retention.

Originality/value
– This study has high value to both the literature and practice as high-service quality can be provided when both employee’s and manager’s commitments are in place, and without understanding the differing antecedents and their relationships, it is hard to establish both types of commitment in an organization. The authors believe that this new insight is useful in improving the service quality and employee and manager retention of organizations.
Auditors’ perceptions of the impact of continuous auditing on the quality of Internet reported financial information in Egypt
Authors: Amin Hala M. G. , Mohamed Ehab K. A. 
Published: December 2015

Purpose
– The purpose of this paper is to explore the perceptions of auditors in Egypt toward the role that continuous auditing (CA) can play in offsetting the challenges facing the quality of Internet-reported financial information. The paper also examines the impact of audit firm type and years of experience on these perceptions.

Design/methodology/approach
– Ninety-six auditors working in the Big 4 and large local audit firms are surveyed to attain their perceptions on the issues examined. Chi-square, Mann–Whitney and t-test are used to test the research hypotheses.

Findings
– The overall results indicate that the majority of auditors in Egypt agree that implementing CA can offset the challenges associated with the Internet financial reporting (IFR) environment. The results also reveal that there are significant differences between auditors working in Big 4 audit firms and those working in local firms regarding the perceptions of the effect of CA on some aspects of the timeliness of information.

Research limitations/implications
– The paper extends the stream of research on both CA and IFR that confirms that the widespread use of the Internet in disclosing financial information continues to be a worrisome problem for auditing firms.

Practical implications
– The paper provides insights into the challenges facing auditing in the IFR environment and how implementing CA can help offset these challenges.

Originality/value
– To the best of our knowledge, this paper is the first to examine issues related to CA in the IFR environment in the Middle East and, in particular, Egypt.
Internal control effectiveness – a clustering approach
Authors: Länsiluoto Aapo , Jokipii Annukka , Eklund Tomas 
Published: December 2015

Purpose
– This study aims to examine and visualize the adopted internal control structure and effectiveness in firms and present a typology of firms. Control structure and effectiveness are measured based on the assessment of management, rather than using reported material weaknesses as most studies do. This type of evaluation is more purposeful for firms that do not apply the Sarbanes-Oxley Act. Internal control frameworks provide only broad guidance concerning internal control concepts, leaving the details to the adopting firms.

Design/methodology/approach
– The survey data (from 741 CEOs) are clustered using the self-organizing map, a visual artificial neural network approach. A three-dimensional effectiveness proxy is used.

Findings
– The analysis reveals four alternative types of internal control effectiveness in firms and visually presents how the components of the internal control structure are associated with each one. A typology of internal control structure and effectiveness is then created.

Practical implications
– The findings suggest that there are interrelated, but not straightforward, relationships between internal control variables and that there is a link between some of them and higher internal control effectiveness in practice. These findings have important implications for those responsible for improving or assessing internal control, such as management, personnel and internal and external auditors.

Originality/value
– This paper uses a clustering approach to create a typology for alternative types of internal control structure and effectiveness, based on data from actual firms. Instead of using material weaknesses as a measure, this study uses managers’ own assessments of internal control effectiveness.
Application of eco-friendly natural dye obtained from Spathodea campanulata on silk using combination of mordants
Authors: Kumaresan M 
Published: December 2015

Purpose
– The purpose of this paper is to extract the eco-friendly natural dye obtained from the flower of Spathodea campanulata and apply on silk fabric using combination of mordants. The fastness properties of the flower of Spathodea campanulata dyed silk fabric have been studied using different combination (1:3, 1:1 and 3:1) of various mordants, such as myrobolan: nickel sulphate, myrobolan: aluminium sulphate, myrobolan: potassium dichromate, myrobolan: ferrous sulphate and myrobolan: stannous chloride. The wash, rub, light and perspiration fastness of the dyed samples have been evaluated.

Design/methodology/approach
– For dyeing there are three methods are used. They are Pre mordanting, Simultaneous mordanting and Post mordanting methods. Dyed silk materials are tested by using wash fastness, rub fastness, light and perspiration fastness methods.

Findings
– It is found that Spathodea campanulata dye can be successfully used for the dyeing of silk to obtain a wide range colours by using various combinations of mordants. With regards to colour fastness, test samples exhibit excellent fastness to washing, rubbing, except for pre-mordanting using myrobolan: potassium dichromate combination; and good to excellent fastness to perspiration in both acidic and alkaline media.

Originality/value
– Availability of literature related to this work is not available. The study of combination of mordants of this natural dye on silk is a new research work and the large scale preparation is definitely very useful to the society.
Investigation on aqua-ammonia based solar cooling cogeneration plant
Authors: Shankar R. , Srinivas T. 
Published: December 2015

Purpose
– The proposed solar thermal cooling cogeneration cycle is well suited for industrial as well as domestic needs and it eliminates need of electricity for refrigeration system. The purpose of this paper is to integrate power and cooling to minimize the energy usage.

Design/methodology/approach
– The proposed plant has double turbine with superheater and reheater to extract more energy, operating on single generator. The saturated refrigerant from the exit of the generator is used to run the primary turbine and the exit mass of refrigerant is split into 50:50 cooling to power ratio.

Findings
– It produces additional power of 24 kW at absorber concentration of 0.42 and turbine inlet concentration of 0.95, with separator temperature of 145°C and atmosphere temperature of 30°C.

Research limitations/implications
– The proposed cooling cogeneration cycle is possible to run on all the refrigerant working fluid mixture and it overcomes the problem of Goswami cycle which is not possible to run in hot climatic countries.

Originality/value
– The cycle can operate individually as refrigeration cycle, power cycle and both and it will run all climatic conditions.
Conversion of poultry litter into class A biosolids using autothermal thermophilic aerobic digestion
Authors: Sridevi Dhanarani T. , Shankar C. , Prakash P. , Poornima Priyadharshani T. K. , Thamaraiselvi K. 
Published: December 2015

Purpose
– The purpose of this paper is to minimize environmental problems related to raw poultry manure application by stabilizing its nutrient and organic matter (OM) content. This can be achieved by prior digestion before its application to agricultural soils.

Design/methodology/approach
– In the present study, changes in physicochemical and microbial properties of poultry litter were studied in order to evaluate the suitability of using the digested (stabilized) product for soil amendment. The poultry litter was digested in autothermal thermophilic aerobic digestor (ATAD) where organic solids were degraded and the heat released during the microbial degradation was used to maintain the thermophilic temperatures (
<
50ºC) at a hydraulic retention time of about 3 d.

Findings
– Results of this study showed that the poultry litter undergoes physicochemical and microbial changes similar to other digestion systems; these changes include self-heating, relative increase in Cu, Zn, Fe, Mn, P, K and NO3-N and decrease in microbial population numbers, C, OM and NH4-N contents.

Originality/value
– ATAD is an effective method for the conversion of poultry litter into organic fertilizer, which can be readily applied to the agriculture land. ATAD is an eco-friendly, cost effective method which also reduces the length of stabilization.
Magnetic nanocomposite of activated charcoal for removal of Congo red dye
Authors: Gurunathan Baskar , Viswanathan Dhanusree , Rajasekar Shravanthi , George Garrick  Bikku 
Published: December 2015

Purpose
– The purpose of this paper is to focus on the removal of Congo red dye from aqueous solution using magnetically separable novel adsorbent prepared by coating activated charcoal on magnetic nanoparticles.

Design/methodology/approach
– The synthesized magnetic nanocomposite of activated charcoal was characterized using Fourier transform infra-red (FTIR), scanning electron microscope (SEM) and energy dispersive spectroscopy (EDS) analysis. The removal of Congo red from aqueous solution using magnetic nanocomposite of activated charcoal was optimized. The equilibrium and kinetics modeling of adsorption of Congo red was analyzed.

Findings
– The presence of activated charcoal on magnetic nanocomposite was confirmed by FTIR analysis. The average size of the nanocomposite was found to be 12.77 nm using SEM characterization. The elemental composition by EDS analysis confirmed the increase in concentration of carbon due the adsorption of Congo red dye. The optimum conditions for batch adsorption was found to be 1 g/L of adsorbent, dye concentration 50 mg/L, pH 3 and temperature 70°C. The adsorption of Congo red dye on magnetic nanocomposite of activated charcoal was found to follow Temkin adsorption isotherm.

Originality/value
– The experimental data were found to fit well with the pseudo second-order kinetics and the rate of adsorption was found to be controlled by intra-particle diffusion.
Adsorption of Ni++ ions from aqueous solution onto microwave irradiated Sterculia foetida fruit shells
Authors: Gnanasundaram Nirmala , Singh Aruna , Ganesapillai M 
Published: December 2015

Purpose
– The purpose of this paper is to harness the potential of microwave pre-treatment to prepare carbon from locally available Sterculia foetida fruit shells for adsorption of heavy metals, particularly Nickel ions (Ni++), from effluent.

Design/methodology/approach
– The pre-treatment methods comprise conventional methods as sun drying and oven drying as well as high intensity microwave drying. Response surface methodology was employed to analyse the optimization of the process. The adsorption behavioural characteristics of the material were established applying adsorption isotherms.

Findings
– Adsorption of Ni++ was found to be effective in microwave drying at output power of 300 W. It was observed that the maximum adsorption capacity was attained at pH 6; an adsorbent dosage of 0.25 mgml−1 and initial metal ion concentration of 20 ppm with an interactive effect of initial concentration and dosage.

Originality/value
– The research puts emphasise on prospecting of novel biomass for carbonization and application of the same for effective adsorption. Available literature on Sterculia foetida is very limited and this work will serve to create database on the amenability of processing.