bluuebunny/crossref_metadata_2025_split huggingface dataset:
Management control system and strategy: the transforming role of implementation
Authors: Coller Graziano , Frigotto Maria Laura , Costa Ericka 
Published: January 2018

PurposeThe purpose of this paper is to encourage a discussion of the implementation of management control systems (MCSs) in the MCS-strategy relationship. Borrowing from the literature on software development, the authors propose two archetypes of MCS implementation – waterfall and agile – and employ them to understand how the MCS-strategy fit unfolds over time.Design/methodology/approachThe authors empirically ground the archetypes on two exploratory case studies based on the collection of extensive qualitative data.FindingsThe authors show that MCSs change not only in relation to strategy, but also in response to an autonomous source: implementation. These two implementation archetypes differ in their degrees of specification, in the ways in which the transitions among their implementation phases occur and in the sources and ways in which their feedback loops affect the MCSs; however, both shed light on the dynamic dimension of fit and show that the fit should be assessed over time.Research limitations/implicationsThe two archetypes are derived from two exploratory cases. Further research may both strengthen the framework by testing the validity of the archetypes for a wider set of empirical cases and enrich the framework by investigating the determinants of agile and waterfall MCS implementation.Practical implicationsThe introduction of MCS implementation to the determinants of fit or misfit provides practitioners with a further interpretation and an action driver for fit or misfit. MCS implementation should be coordinated with the pace of change of strategy and should be changed in relation to the possibility for an organisation to move from a process- to a people-centred system (or vice versa).Originality/valueThe authors propose two archetypes of MCS implementation, both of which support the empirical interpretation and theoretical reconceptualisation of the concept of the MCS-strategy fit in terms of dynamic fit.
Reference points and method of payment in mergers
Authors: Chira Inga , Madura Jeff 
Published: January 2018

Purpose
The purpose of this paper is to examine the impact of the target and bidder reference points on the method of payment in mergers. When considering initial and final results for target and bidder, the target appears to have more negotiating power than the bidder in achieving the financial mix preference that was initially articulated.

Design/methodology/approach
The authors examine the impact of target and bidder reference points on the consideration sought by the target and the consideration offered by the bidder. The authors test whether the target reference points has an impact on the final method of payment agreed upon by the target and the bidder.

Findings
The authors find that targets with a longer distance to their respective target reference points prefer to receive cash financing in the consideration sought, while bidders with a longer distance to their respective reference points prefer stock financing in consideration offered. The authors also find evidence that target’s longer distance to its reference point is associated with the use of cash over stock, while the bidder reference point has no impact on the final method of payment used in the merger.

Practical implications
These insights may be used by the management to formulate the optimal mix of financing in M&A transactions.

Originality/value
This is an original paper exploring the effect of behavioral finance on corporate decision making.
Corporate governance structure and strategic change: evidence from major acquisitions
Authors: Choi Seung Hee , Szewczyk Samuel H. 
Published: January 2018

Purpose
When major reallocations of the firm’s assets are necessary, a balance in the corporate governance structure favoring the CEO can be a necessary condition for planning and initiating major strategic moves. The purpose of this paper is to examine firms making major acquisitions to identify corporate governance elements that are particular to undertaking major strategic initiatives.

Design/methodology/approach
The authors test the proposition that firms making major strategic acquisitions will exhibit a corporate governance structure that is different in a number of its governance elements from firms making other acquisition decisions. The authors categorize the elements of corporate governance structures into CEO characteristics, internal monitoring, external monitoring and CEO compensation.

Findings
The authors find the propensity of acquiring firms to make major strategic acquisitions is abetted by the CEO’s attributes and compensation, by the structure of the audit committee and compensation committee, and by the firm’s prior financial performance.

Originality/value
The analysis of firms making major acquisitions presents the corporate governance dynamics of an environment that is conducive to strategic risk taking.
Purchasing power return, a new paradigm of capital investment appraisal
Authors: DeBoeuf David , Lee Hongbok , Johnson Don , Masharuev Maksim 
Published: January 2018

Purpose
The purpose of this paper is to contribute to financial managers’ capital budgeting decision-making processes by proposing a new paradigm of capital investment appraisal. The expected return, required return structure of the proposed purchasing power return (PPR) methodology eliminates the many flaws associated with the competing internal rate of return (IRR) and modified IRR (MIRR) techniques.

Design/methodology/approach
The authors provide a new framework for examining long-term investment projects through a percentage return prism. Unlike that of IRR and MIRR, mathematical consistency with net present value (NPV) is a design requirement.

Findings
PPR eliminates the many flaws found in the IRR and MIRR methodologies, is mathematically consistent with NPV, and identifies positive-NPV investments forecasted to reduce the company’s purchasing power. These projects are acceptable under NPV, but flagged for additional review and potential rejection. Created to examine projects on a percentage return basis, PPR employs market-based inflation rates to convert all cash flows into constant purchasing power units of measure. From these units, an expected real return is estimated and compared to the project’s inflation-adjusted required return, resulting in an accept/reject decision consistent with that of NPV.

Originality/value
The proposed PPR is a new paradigm of capital investment appraisal that eliminates the many problems found in the IRR and MIRR techniques, is mathematically consistent with the NPV method, and helps financial decision makers examine investment projects on an expected percentage return basis. PPR also flags for further review projects expected to actually reduce the company’s purchasing power.
Gendered assisted desistance: a decade from Corston
Authors: Barr Una Mairead 
Published: January 2018

Purpose
The purpose of this paper is to examine the role of assisted desistance from the perspective of women involved in the criminal justice system. It focusses on two community projects set up in the aftermath of the 2007 Corston Report, Northshire Women’s Centres (WCs) and the Housing for Northshire project.

Design/methodology/approach
Through analysis of a year of observation in these settings and 23 narrative interviews with staff and service users, the paper notes the differences between risk-focussed and desistance-focussed justice for women.

Findings
Neither projects are a panacea; however, they offer an insight into desistance-focussed practice. The findings would suggest that the projects provide social justice as opposed to criminal justice, particularly because of their flexible approach and awareness of the relational elements involved in female desistance.

Originality/value
The in-depth, qualitative data provided challenges the “payment by results” rhetoric which demands positivist research that promotes an understanding of desistance as a binary outcome. Implications for policy are considered.
Talent management, emotional labour and the role of line managers in the Scottish hospitality industry
Authors: Bratton John , Watson Sandra 
Published: January 2018

Purpose
The purpose of this paper is to explore the role of line managers (LMs) in managing talent and emotional labour (EL) in the Scottish hospitality industry.

Design/methodology/approach
Data were generated from manager and HR practitioner interviews and a roundtable discussion with ten invited participants. In addition to obtaining an overview of approaches taken to managing talent and emotion, the authors also explored any challenges in implementing talent management (TM) in the industry and used an adapted model to rank the perceived importance of decisional, interpersonal, informational and developmental roles undertaken by front-LMs.

Findings
TM is seen as being of strategic importance, with structured and planned approaches in many of the organizations. Within these, LMs are given a great deal of responsibility. This requires organizations to provide time, resources and support to managers. It was evident that a caring and supportive culture is required. Highly significant differences are found on managing emotion. Although all managers highlighted that EL is important in the hospitality industry and managing it is challenging, most participants had an equivocal understanding of the concept and managers indicated that they had received no formal training to help manage emotion in the workplace.

Research limitations/implications
The scale of the paper is limited and restricted to the Scottish hospitality industry. Extending the research to other parts of the UK would be useful.

Practical implications
It is apparent that TM has to be linked to business strategy, with incentives and rewards for LMs. In addition, more formal training in the concepts of EL and emotional intelligence should be provided for senior and LMs. Also, good communication skills and support from top management for TM is important.

Originality/value
Previous research and commentary on TM mainly centres on relevant HR practices and policies. This paper focuses on the connection between managing talent and EL and identifies development behaviours as key factor affecting the performance of front-line employees.
Building customer centricity in the hospitality sector: the role of talent management
Authors: Reilly Peter 
Published: January 2018

Purpose
The purpose of this paper is to consider how talent management can be a strategic lever to enable the development of a customer-centric culture in the hospitality sector.

Design/methodology/approach
In-depth interviews with HR practitioners within the hospitality industry have been used to explore different approaches to talent management.

Findings
Changing customer requirements necessitate increased emphasis on customer experience demanding a more skilled workforce, especially stronger in interpersonal skills. Companies are adjusting their attraction, retention and development strategies to deliver a revised understanding of talent. They are focusing on building that capability rather than buying it in. Leadership selection and development is also being adjusted.

Practical implications
This approach has implications for the skill demands placed on the workforce, for the sort of staff who are hired (chosen on attitude more than technical skills) and how they are trained, assessed and rewarded. Leaders (at all levels) must adjust their style to suit and work in partnership with HR.

Originality/value
The paper offers the chance for hospitality sector leaders to reflect on how they manage talent, giving them ways to link people management with the drivers of business success. It shows how organisations can meet the challenges of the “experience economy” through attracting and developing the right staff and how talent management policy and practice can be used as a vehicle for culture change and development.
Conclusion: is talent management a strategic priority in the hospitality sector?
Authors: D’Annunzio-Green Norma 
Published: January 2018

Purpose
The purpose of this paper is to provide a conclusion to the theme issue question “Is talent management a strategic priority in the hospitality sector?”

Design/methodology/approach
The issues and debates relevant to the strategic question are summarised. Significant themes that have arisen across a number of papers are presented. This provides a clear indication of current issues in strategic talent management which are of relevance to hospitality practitioners and academics.

Findings
Five recurring themes are identified as being particularly relevant to hospitality organisations when considering a strategic approach to talent management. These are: the role of line mangers in employee development and well-being, talent management being used as a lever for culture change, the importance of contextualising approaches to talent management, the need for new and innovative ways of working to achieve a strategic approach to talent management and barriers for the development of a strategic approach caused by economic and day-to-day operational pressures.

Practical implications
The paper suggests a number of practical actions which could be taken to develop a more strategic approach to talent management.

Originality/value
The paper illustrates that hospitality operators understand the importance of a strategic approach to talent management and are using a range of talent management processes to drive business success but that new solutions to long-standing challenges are required.
Numerical study of the flow field characteristics over a backward facing step using k-kl-ω turbulence model: comparison with different models
Authors: Ahmed Yasser M. , Elbatran A.H. 
Published: January 2018

Purpose
This paper aims to investigate numerically the turbulent flow characteristics over a backward facing step. Different turbulence models with hybrid computational grid have been used to study the detached flow structure in this case. Comparison between the numerical results and the available experiment data is carried out in the present study. The results of the different turbulence models were in a good agreement with the experimental results. The numerical results also concluded that the k-kl-ω turbulence model gave favorable results compared with the experiment.

Design/methodology/approach
It is very important to study the flow characteristics of detached flows. Therefore, the current study investigates numerically the flow characteristics in backward facing step by using two-, three- and seven-equation turbulence models in the finite volume code ANSYS Fluent. In addition, hybrid grid has been used to improve the capability of the unstructured mesh elements for predicting the flow separation in this case. Comparison between the different turbulence models and the available experimental data was done to find the most suitable turbulence model for simulating such cases of detached flows.

Findings
The present numerical simulations with the different turbulence models predicted efficiently the flow characteristics over the backward facing step. The transition k-kl-ω gave the best acceptable results compared with experimental data. This is a good concluded remark in the fields of fluid mechanics and hydrodynamics because the phenomenon of flow separation is not easy to be predicted numerically and can affect greatly on the predicted drag of moving bodies in many engineering applications.

Originality/value
The CFD results of using different turbulence models have been validated with the experimental work, and the results of k-kl-ω proven acceptable with flow characteristics. The results of the current study conclude that the use of k-kl-ω turbulence model will contribute towards a more efficient utilization in the fields of fluid mechanics and hydrodynamics.
Elastic-plastic delamination of multilayered graded four-point bending beam
Authors: Rizov Victor 
Published: January 2018

Purpose
This paper aims to analyze the elastic-plastic delamination fracture behaviour of multilayered functionally graded four-point bending beam configuration.

Design/methodology/approach
The mechanical response of beam is described by a power-law stress-strain relation. The fracture is studied analytically in terms of the strain energy release rate by considering the beam complimentary strain energy. The beam can have an arbitrary number of layers. Besides, each layer may have different thickness and material properties. Also, in each layer, the material is functionally graded along the beam width. A delamination crack is located arbitrary between layers. Thus, the crack arms have different thickness.

Findings
The analysis developed is used to elucidate the effects of crack location, material gradient and non-linear behaviour of material on the delamination fracture. It is found that the material non-linearity leads to increase in the strain energy release rate. Therefore, the non-linear behaviour of material should be taken into account in fracture mechanics-based safety design of structural members and components made of multilayered functionally graded materials. The analysis revealed that the strain energy release rate can be effectively regulated by using appropriate material gradients in the design stage of multilayered functionally graded constructions.

Originality/value
Delamination fracture behaviour of multilayered functionally graded four-point bending beam configuration is studied in terms of the strain energy release rate by taking into account the material non-linearity.
Effect of rotation on dusty couple-stress fluid with hydromagnetic field heated below through porous medium
Authors: Stanly W. , Vasanthakumari R. 
Published: January 2018

Purpose
The purpose of this paper is used to study the combined effect of solute gradient and magnetic field on dusty couple-stress fluid in the presence of rotation through a porous medium.

Design/methodology/approach
The perturbation technique (experimental method) is applied in this study.

Findings
For the case of stationary convection, solute gradient and rotation have stabilizing effect, whereas destabilizing effect is found in dust particles in the system. Couple stress and medium permeability both have dual character to its stabilizing effect in the absence of magnetic field and rotation. Magnetic field succeeded in establishing a stabilizing effect in the absence of rotation.

Originality/value
The results are discussed by allowing one variable to vary and keeping other variables constant, as well as by drawing graphs.
Repair and refurbishment technologies for inspection shafts in deep-level sewer tunnels
Authors: Goncharenko Dmitrii , Bondarenko Dmitrii , Starkova Olha 
Published: January 2018

Purpose
This paper aims to investigate the condition and select a repair procedure for a damaged sewer in Kharkiv, Ukraine.

Design/methodology/approach
Inspection shafts are critical objects in the sewerage networks and are exposed to the strong influence of destructive processes, which are mainly corrosion of concrete structures, penetration of surface water inside structures, static and dynamic loads generated by truck transport, deviations from the codes and errors in construction, poor quality of the shaft wall surface, aggressive biological environment and ground subsidence. Therefore, selecting the optimum repair technology is of current interest.

Findings
The problems of repair and refurbishment of inspection shafts in deep-level sewer tunnels were considered. The technical and technological solutions using profiled polyethylene, reinforced slag cast panels, ceramic bricks and protective coatings are given. The advantages and disadvantages of the proposed technologies and examples of their practical application are shown.

Originality/value
This study performs reconstruction and strengthening work for a damaged section of the inspection shaft without shutdown.
Multispectral Imaging for Plant Food Quality Analysis and Visualization
Authors: Su Wen‐Hao , Sun Da‐Wen 
Published: January 2018

AbstractThe multispectral imaging technique is considered a reformation of hyperspectral imaging. It can be employed to noninvasively and rapidly evaluate food quality. Even though several imaging or sensor‐based techniques have been conducted for the quality assessment of various food products, the rise of multispectral imaging has been more promising. This paper presents a comprehensive review of the use of the multispectral sensor in the quality assessment of plant foods (such as cereals, legumes, tubers, fruits, and vegetables). Different quality parameters (such as physicochemical and microbiological aspects) of plant‐based foods that were determined and visualized by the combination of modeling methods and feature wavelength selection approaches are summarized. Based on the literature, the most frequently used wavelength selection methods are the successive projection algorithm (SPA) and the regression coefficient (RC). The most effective models developed for analyzing plant food products are the partial least squares regression (PLSR), least square support vector machine (LS‐SVM), support vector machine (SVM), partial least squares discriminant analysis (PLSDA), and multiple linear regression (MLR). This article concludes with a discussion of challenges, potential uses, and future trends of this flourishing technique that is now also being applied to plant foods.
Development of Social Working Memory in Preschoolers and Its Relation to Theory of Mind
Authors: He Jie , Guo Dong , Zhai Shuyi , Shen Mowei , Gao Zaifeng 
Published: January 2018

Social working memory (WM) has distinct neural substrates from canonical cognitive WM (e.g., color). However, no study, to the best of our knowledge, has yet explored how social WM develops. The current study explored the development of social WM capacity and its relation to theory of mind (ToM). Experiment 1 had sixty‐four 3‐ to 6‐year‐olds memorize 1–5 biological motion stimuli, the processing of which is considered a hallmark of social cognition. The social WM capacity steadily increased between 3‐ and 6‐year‐olds, with the increase between 4 and 5 years being sharp. Furthermore, social WM capacity positively predicted preschoolers' ToM scores, while nonsocial WM capacity did not; this positive correlation was particularly strong among 4‐year‐olds (Experiment 2,N = 144).