bluuebunny/crossref_metadata_2025_split huggingface dataset:
Optimal location of a multinational corporation resulting from knowledge transfer
Authors: Leszczynska Dorota , Pruchnicki Erick 
Published: September 2017

PurposeA multinational corporation (MNC) looking to locate within a cluster is mainly interested in gaining access to scarce and highly valuable tacit knowledge. The transfer of such resources first requires sharing a certain degree of architectural and component knowledge. The social, organizational, cultural, institutional, technological, and physical distances between a MNC and the new subsidiary, as well as its local partners, offer a good indication of the way the architectural and technological knowledge is shared. The purpose of this paper is to examine the transfer of systemic technological expertise (component tacit knowledge) that is incorporated into organizational practices (architectural knowledge).Design/methodology/approachThe mathematical expression of localization performance is inferred from a conceptual research that formulates hypotheses regarding the impact of these variables on knowledge transfer. The MNC chooses its location in such a way as to maximize this performance.FindingsThis research contributes to a better understanding of how knowledge transfer effects may interact with local effects, while explaining a subsidiary’s performance with regard to location.Research limitations/implicationsIn order to apply this model, one would need to numerically compute the variables of this model and the performance in order to obtain a numerical estimation of the variables, by the econometric methods, which intervenes in the performance. Then one could use this numerical expression of the performance as a specific criterion of localization. Indeed it would be sufficient to evaluate both architectural and component knowledge which could be exchanged as well as different distances and the motivation for each of possible localizations and to select the one which gives the maximal numerical value for the performance.Practical implicationsThe authors deduced from the mathematical model a simple decisional criterion for a manager in search of an optimal location.Originality/valueThis research provides an interpretation of the concept of knowledge embeddedness by showing that the effective transfer of architectural and component knowledge involves the prior sharing of a certain amount of this knowledge.
The relationship between training satisfaction, organisational citizenship behaviour, and turnover intention
Authors: Memon Mumtaz Ali , Sallaeh Rohani , Baharom Mohamed Noor Rosli , Md Nordin Shahrina , Ting Hiram 
Published: September 2017

PurposeThe purpose of this paper is to explore the role of training satisfaction as a predictor of organisational citizenship behaviour (OCB) and turnover intention. The study further examines the mediating role of OCB between training satisfaction and turnover intention.Design/methodology/approachData were collected from 409 Malaysian oil and gas (O&G) sector employees. Partial least squares structural equation modelling (PLS-SEM) was used to test the hypotheses in the research model using SmartPLS 3.0.FindingsThis study highlights the significant positive impact of training satisfaction on OCB and the negative effect on turnover intention. Contrary to expectations, OCB proved to be neither a predictor of turnover intention nor a mediator in the model.Practical implicationsAlthough the main aim of this study was to test the theoretically driven hypotheses, the findings have a number of valuable implications for organisations. This study suggests that O&G organisations should focus on increasing employee satisfaction with training to maximise desired workplace attitudes and behaviours.Originality/valueThis is the first study to explore the causal links between training satisfaction, OCB and turnover intention. Although it has been observed in the past that training does not directly influence turnover intention, the present study indicates that training satisfaction significantly influences turnover intention. Further, this study unexpectedly found no direct relationship between OCB and turnover intention. Also, OCB was not a significant mediator in the present study. These unexpected findings open new avenues for future research, thus representing an important contribution of the present study.
Audit fee discounting in the post-SOX environment
Authors: Hoffman Benjamin W. , Nagy Albert L. 
Published: September 2017

Purpose
This paper aims to investigate whether the expected implementation of Section 404(b) of the Sarbanes-Oxley Act (SOX 404(b)) (the integrated audit requirement) caused auditors to discount their audit fees for non-accelerated filers in anticipation of expected increased future economic rents (DeAngelo, 1981) from those clients.

Design/methodology/approach
This paper predicts that auditors charged their non-accelerated filer clients lower audit fees during the years 2005-2007 (in anticipation of increased expected future economic rents from the implementation of the SOX 404(b) requirement) compared with the years 2010-2012 (when it had been determined that non-accelerated filers were permanently exempt from complying with SOX 404(b)). The authors use ordinary least squares regression analysis to examine whether audit fees increased significantly for non-accelerated filers after the permanent exemption announcement.

Findings
The results show a significant positive association between the exemption announcement and audit fees, supporting the theory that auditors discounted their audit fees for non-accelerated filers in the pre-exemption announcement period. This finding is robust when sensitivity tests are used.

Practical implications
The findings of audit fee discounting literature related to the post-SOX period are mixed. This study adds to this stream of literature by supporting the notion that audit fee discounting is being practiced post-SOX and is a potential unintended consequence of SOX 404 and the exemption. Thus, investors will be interested in the results of this paper when making their investment decisions with regard to non-accelerated filers.

Social implications
The results of this paper show that, even in the post-SOX environment, auditors will employ the use of audit fee discounting if a change in regulation incentivizes it. This commentary on the present state of the audit pricing market should be of interest to audit pricing policymakers.

Originality/value
This paper is one of the first to study audit fee discounting outside the realm of initial audit engagements.
Artificial neural network in property valuation: application framework and research trend
Authors: Abidoye Rotimi Boluwatife , Chan Albert P.C. 
Published: September 2017

PurposeThe predictive accuracy and reliability of artificial intelligence models, such as the artificial neural network (ANN), has led to its application in property valuation studies. However, a large percentage of such previous studies have focused on the property markets in developed economies, and at the same time, effort has not been put into documenting its research trend in the real estate domain. The purpose of this paper is to critically review the studies that adopted ANN for property valuation in order to present an application guide for researchers and practitioners, and also establish the trend in this research area.Design/methodology/approachRelevant articles were retrieved from online databases and search engines and were systematically analyzed. First, the background, the construction and the strengths and weaknesses of the technique were highlighted. In addition, the trend in this research area was established in terms of the country of origin of the articles, the year of publication, the affiliations of the authors, the sample size of the data, the number of the variables used to develop the models, the training and testing ratio, the model architecture and the software used to develop the models.FindingsThe analysis of the retrieved articles shows that the first study that applied ANN in property valuation was published in 1991. Thereafter, the technique received more attention from 2000. While a quarter of the articles reviewed emanated from the USA, the rest were conducted in mostly developed countries. Most of the studies were conducted by universities scholars, while very few industry practitioners participated in the research works. Also, the predictive accuracy of the ANN technique was reported in most of the papers reviewed, but a few reported otherwise.Research limitations/implicationsThe articles that are not indexed in the search engines and databases searched and also not available in the public domain might not have been captured in this study.Practical implicationsThe findings of this study reveal a gap between the valuation practice in developed and developing property markets and also the contributions of real estate practitioners and universities scholars to real estate research. A paradigm shift in the valuation practice in developing nations could lead to achieving a sustainable international valuation practice.Originality/valueThis paper presents the trend in this research area that could be useful to real estate researchers and practitioners in different property markets around the world. The findings of this study could also encourage collaboration between industry professionals and researchers domiciled in both developed and developing countries.
Factors influencing real estate students’ academic performance in an emerging economy
Authors: Ayodele Timothy Oluwafemi , Oladokun Timothy Tunde , Oladokun Sunday Olarinre 
Published: September 2017

Purpose
The purpose of this paper is to examine the extent to which variations in gender, socioeconomic and academic background influence real estate students’ academic performance in Nigeria.

Design/methodology/approach
Data for the study were collected using self-administered questionnaire, served on final year real estate students in two of the three Federal universities offering real estate as a course in Southwestern Nigeria. Data collected were analyzed using mean, frequency count, percentages, independent t-test, correlation and analysis of variance.

Findings
The result of the study suggests there is no statistically significant difference in the academic performance of Nigerian real estate students based on gender and socioeconomic background.

Research limitations/implications
The study has been limited to the sensitivity of either gender to possibly constraining socioeconomic and academic factors that might have served as barriers, especially among female students, in achieving outstanding academic performance.

Originality/value
This paper presents one of the few attempts examining gender and socioeconomic perspectives to factors influencing real estate students’ academic performance, especially from the perception of an emerging African country like Nigeria.
Financing major repairs in apartment buildings through infill development
Authors: Puustinen Tuulia , Pennanen Kyösti , Falkenbach Heidi , Arvola Anne , Viitanen Kauko 
Published: September 2017

Purpose
The purpose of this paper is to study views of owner-occupiers concerning infill development as a mechanism for financing major repairs in apartment buildings and financial benefits they require from the infill development for accepting it near their homes (on the plot of their housing company).

Design/methodology/approach
The data used draws upon a survey of 894 respondents concerning residents’ views on infill development in Finland. The required financial benefits from the infill development were questioned in both relative proportions of the expenses related to major repairs and concrete monetary sums.

Findings
First, the findings indicate that the financial benefits owner-occupiers require in order to accept infill development are significant, covering about two-thirds of the costs of major repairs during following ten years or over 75 percent of an (imagined) upcoming pipeline repair. Second, approximately one-fifth of the respondents regard that no economic benefit is enough to make them support infill development. Third, people’s decision-making concerning infill development is complex, involving also many other factors than monetary.

Practical implications
This paper provides insight into the feasibility of infill development as a means to finance major repairs from the perspective of owner-occupiers. The paper has strong policy implications as it highlights the significance of the public authorities and their policies in enabling the infill development.

Originality/value
This is the first academic study to focus on owner-occupiers views and financial requirements for the infill development as a means to finance major repairs in apartment buildings.
Wages, Promises and Effort in an Intercultural Labour Market: Experimental Evidence from Australia
Authors: Beatton Tony , Dulleck Uwe , Fooken Jonas , Schaffner Markus 
Published: September 2017

AbstractIn this article, we use economic experiments to explore the role of culture in labour market interactions between Australian employers and either Australian or Asian workers. We use two variants of the gift exchange game. In one, employers make binding, in the other non‐binding, wage offers. Results show that attitudes and behaviour are similar across cultural groups, but intercultural interaction changes between the games. Non‐binding wage offers are completely disregarded in final wage decisions by employers when made to Asians. However, Asians are rewarded more for additional effort.
Welfare and Children's Well‐Being
Authors: Ribar David C. 
Published: September 2017

AbstractThis article discusses economic theories that arise from a household production model about the production of children's well‐being and explores how those theories inform features of income redistribution policy. Economic needs within families with children, concerns about interactions between the needs of parents and children, reasons for conditioning benefits or providing benefits directly to children, and the role of social services are each examined and discussed in the context of the Australian Family Tax Benefit program and recent proposals to reform Australian welfare programs.
A comparison of the cost–utility of ultrasound‐guided high‐intensity focused ultrasound and hysterectomy for adenomyosis: a retrospective study
Authors: Liu XF , Huang LH , Zhang C , Huang GH , Yan LM , He J 
Published: September 2017

ObjectiveTo evaluate cost‐effectiveness of ultrasound‐guided high‐intensity focused ultrasound (USgHIFU) and open hysterectomy for adenomyosis.DesignA retrospective analysis.SettingGynaecological department in a single centre in China.PopulationPatients with symptomatic adenomyosis.Main outcome measuresCost difference between patients with adenomyosis treated with USgHIFU and open hysterectomy.MethodsThree hundred and sixty‐eight patients with adenomyosis were retrospectively reviewed. Among them, 302 patients were treated with USgHIFU and 66 patients with open hysterectomy. All of them had 1‐, 3‐, 6‐ and 12‐month follow ups. The patients’ quality of life (QOL) was evaluated and the utility scores were obtained from a rating scale to conduct a cost–utility analysis (CUA).ResultsNo significant differences were found at any follow‐up time point in the QOL between the two groups (P > 0.05). After treatment, the QOL scores significantly increased in both groups (P < 0.05): the quality adjusted life year (QALY) for patients treated with USgHIFU was USUS$5256.48, whereas it was USUS$7510.03 for patients treated with open hysterectomy. Both incremental cost and sensitivity analysis showed that USgHIFU was less costly than open hysterectomy.ConclusionsThe QOL of patients with adenomyosis can be significantly improved by either USgHIFU or open hysterectomy, but USgHIFU is less costly.Tweetable abstractUSgHIFU can safely be used to treat patients with adenomyosis and significantly improved the quality of life of patients after treatment. The cost of USgHIFU is less than that of surgical treatment.
Ultrasound‐guided high‐intensity focused ultrasound ablation for treating uterine arteriovenous malformation
Authors: Yan X , Zhao C , Tian C , Wen S , He X , Zhou Y 
Published: September 2017

ObjectiveTo explore HIFU treatment for uterine arteriovenous malformation.DesignA case report.SettingGynaecological department in a university teaching hospital of China.PopulationA patient with uterine arteriovenous malformation.MethodsThe diagnosis of uterine arteriovenous malformation was made through MRI. Ultrasound‐guided high‐intensity focused ultrasound (USgHIFU) ablation was performed.Main outcomes measuresHIFU is effective in treating uterine arteriovenous malformation.ResultsThe patient had reduction of the lesion volume and obvious symptom relief, without significant adverse effects.ConclusionsHIFU can be used as a new treatment option for uterine arteriovenous malformation.Tweetable abstractUltrasound‐guided high‐intensity focused ultrasound ablation is effective in treating uterine arteriovenous malformation.
Patients Visiting Multiple Emergency Departments: Patterns, Costs, and Risk Factors
Authors: Lyons Todd W. , Olson Karen L. , Palmer Nathan P. , Horwitz Reed , Mandl Kenneth D. , Fine Andrew M. 
Published: September 2017

AbstractObjectivesWe sought to characterize the population of patients seeking care at multiple emergency departments (EDs) and to quantify the proportion of all ED visits and costs accounted for by these patients.MethodsWe performed a retrospective, cohort study of deidentified insurance claims for privately insured patients with one of more ED visits between 2010 and 2016. We measured the number of EDs visited by each patient and determined the overall proportion of all ED visits and ED costs accounted for by patients who visit multiple EDs. We identified factors associated with visiting multiple EDs.ResultsA total of 8,651,716 patients made 16,390,676 ED visits over the study period, accounting for $26,102,831,740 in ED costs. A significant minority (20.5%) of patients visited more than one ED over the study period. However, these patients accounted for a disproportionate amount of all ED visits (41.4%) and all ED costs (39.2%). A small proportion (0.4%) of patients visited five or more EDs but accounted for 2.8% of ED visits and costs. Among patients with two ED visits within 30 days, 32% were to different EDs. Having at least one ED visit for mental health or substance abuse–related diagnosis was associated with increased odds of visiting multiple EDs.ConclusionsA substantial minority of patients visit multiple EDs, but account for a disproportionate burden of overall ED utilization and costs. Future work should evaluate the impact of visiting multiple EDs on care utilization and outcomes and explore systems for improving access to patient records across care centers.
Sociodemographic, clinical, and functional long‐term outcomes in adolescents and young adults with mental disorders
Authors: Asselmann E. , Wittchen H.‐U. , Lieb R. , Beesdo‐Baum K. 
Published: September 2017

ObjectiveTo examine unfavorable sociodemographic, clinical, and functional long‐term outcomes for a range of adolescent mental disorders.MethodsA total number of 2210 adolescents and young adults (14–24 years at baseline, T0) from a representative community sample were prospectively followed up (T1–T3) over 10 years. DSM‐IV mental disorders, sociodemographic, clinical, and functional outcomes were assessed using the DIA‐X/M‐CIDI and its embedded assessment modules.ResultsIn (multinomial) logistic regressions adjusted for sex, age, other baseline disorders and sociodemographics, baseline anxiety, affective, substance use, somatoform and eating disorders (lifetime) predicted various unfavorable sociodemographic, clinical, and functional outcomes at T3. Particularly, strong associations were found between baseline disorders and adverse clinical outcomes at T3 (12‐month diagnosis of the same/other disorder(s), drug use, suicide attempts, and help‐seeking due to psychological problems). While substance use disorders were primarily associated with unfavorable sociodemographic and educational outcomes, anxiety and eating disorders were associated with unfavorable interpersonal outcomes, affective disorders with pregnancy‐/childbirth‐related complications and financial issues, and somatoform disorders with unfavorable educational/occupational and interpersonal outcomes. The risk of unfavorable outcomes increased with clinical severity, especially a higher number of baseline diagnoses.ConclusionsOur findings emphasize the importance of effective treatment of mental disorders to prevent unfavorable long‐term outcomes in various life domains.
Labour Market Dualism and Diversification in Japan
Authors: Watanabe Hiroaki Richard 
Published: September 2017

AbstractThe Japanese labour market has been regarded as ‘dualistic’ in terms of employment status (regular vs non‐regular). While it is true, this perspective misses recent changes in regular employment in terms of labour flexibility. The government has attempted labour market deregulation since the 1990s to increase the flexibility of not only non‐regular but also regular employment, and the labour market has become more diversified. Labour unions lack power resources to resist these neoliberal changes, however, because of their insufficient access to policy‐making, low union density and a lack of solidarity against the background of economic stagnation and competition under globalization.
A Visualization Framework and User Studies for Overloaded Orthogonal Drawings
Authors: Didimo Walter , Kornaropoulos Evgenios M. , Montecchiani Fabrizio , Tollis Ioannis G. 
Published: September 2017

AbstractOverloaded orthogonal drawing (OOD) is a recent graph visualization style specifically conceived for directed graphs. It merges the advantages of some popular drawing conventions like layered drawings and orthogonal drawings, and provides additional support for some common analysis tasks. We present a visualization framework called DAGView, which implements algorithms and graphical features for the OOD style. Besides the algorithm for acyclic digraphs, the DAGView framework implements extensions to visualize both digraphs with cycles and undirected graphs, with the additional possibility of taking into account user preferences and constraints. It also supports an interactive visualization of clustered digraphs, based on the use of strongly connected components. Moreover, we describe an experimental user study, aimed to investigate the usability of OOD within the DAGView framework. The results of our study suggest that OOD can be effectively exploited to perform some basic tasks of analysis in a faster and more accurate way when compared to other drawing styles for directed graphs.