bluuebunny/crossref_metadata_2025_split huggingface dataset:
An investigation of financial expertise improvement among CFOs hired following restatements
Authors: Xu Yang , Zhao Lijuan 
Published: August 2016

Purpose
– The purpose of this paper is to examine chief financial officer (CFO) qualification improvement associated with restatements and restatement characteristics (restatement materiality). The study is motivated by recent high-profile financial scandals and increasing instances of restatements which focus public attention on the role of CFOs in maintaining the integrity and quality of corporate financial reporting.

Design/methodology/approach
– The study employs data composed of 80 restating firms matched with 80 non-restating firms with hand-collected CFO turnover information in the periods of 2003-2010. The research questions are tested in the logistic regression models.

Findings
– The results provide some support that restating firms are more likely to hire new CFOs with greater accounting knowledge and overall CFO qualification (both accounting knowledge and CFO work experience) than non-restating firms. Furthermore, the authors also find that the number of restating years has a positive effect on CFO qualification improvement.

Research limitations/implications
– Although the authors fail to find strong evidence for the hypotheses (perhaps due to the small sample size) the authors provide the first evidence on the relation between CFO qualification improvement and restatement. Further research can examine the relation in the pre-SOX period, and investigate whether any of the firms experiencing CFO turnover have experienced any financial statement restatements in subsequent years.

Originality/value
– The results extend the understanding of companies’ strategies for regaining reporting credibility in the wake of restatements. Restatements of erroneous accounting numbers (primarily earnings) have led to significant losses for investors, contributed to a series of corporate governance reforms and legislative changes including SOX 2002, and prompted efforts to identify the remedies restating firms take to improve reporting quality and restore credibility.
The LTCC device for miniature plasma generators characterization
Authors: Macioszczyk Jan , Malecha Karol , Golonka Leszek J. 
Published: August 2016

Purpose
The purpose of this paper is a presentation of a miniature vertical dielectric barrier discharge (DBD) plasma generators. The presented devices, with sub- and superstrate, were made using low temperature co-fired ceramics (LTCC). Such construction allowed to measure discharge spectra and device temperature easily.

Design/methodology/approach
The generators were made in the Du Pont 951 system with silver vertical metallizations and PdAg contacts. The devices had electrodes with different width and height. Also, the distance between them could be established. They were placed on substrate with buried temperature sensor and covered with a ceramic lid. The lid had opening to measure emitted light. Different configurations of vertical DBD were tested.

Findings
Geometry of vertical metallizations influences on spectra, as well as distance between them. Signal-to-noise ratio had a maximum for certain generators and can be measured by the intensity of highest peak.

Research limitations/implications
Height of vertical metallizations is limited by the difference in shrinkage of LTCC tape and via paste. Parameters of temperature sensors vary between measurements, according to rapid changes of temperature and presence of strong electric field.

Practical implications
The generators can be used for creating discharge for optical emission spectrometry. It is a convenient method to determine the amount of selected gas compounds.

Originality/value
This paper shows fabrication and performance of the novel vertical DBD generators with ceramic additions for convenient spectra measurement and monitoring temperature of the device during work.
Influence of the SiNx:H layer deposited by PECVD technique on the surface and grain boundary passivation of mc-Si
Authors: Kluska Stanislawa , Panek Piotr 
Published: August 2016

Purpose
In this paper, we aim to investigate the influence of the hydrogenated silicon nitride layers deposited by a large area 13.56 MHz plasma-enhanced chemical vapour deposition system on the electrical activity of the surface and interfaces of the grains for solar cells fabricated on microcrystalline silicon and multicrystalline silicon.

Design/methodology/approach
The characterization of current-voltage parameters of 25 cm2 solar cells manufactured with different passivation and antireflective layers are presented. After spectral response measurements, external quantum efficiency was calculated, and the final results are shown graphically. The passivation effect concerning grain areas was evaluated more precisely by light-beam-induced current scan maps (LBIC).

Findings
The final impact of the type of passivation layer on surface and grain boundary photoconvertion in solar cells is determined.

Originality/value
The passivation effect concerning grain areas was evaluated more precisely by LBIC.
Developing a matrix and using self-reported scoring to measure librarian engagement on campus
Authors: Broughton Kelly 
Published: August 2016

Purpose
– The library’s strategic plan calls for the author to “Transform the role of the subject liaison librarian to better engage the campus community.” This statement specifically focusses on the aspect of the liaison role that builds relationships with the campus partners, “to better engage the campus community.” And like the peers, liaison librarians at this mid-size research institution have been struggling not only with implementing but also determining how to measure this new role. The purpose of this paper is to develop one measure of librarian engagement with the campus community.

Design/methodology/approach
– The author developed a “campus relationship matrix” that articulates dozens of products that could potentially be the result of liaison work, such as co-authoring a grant proposal, developing a class, co-presenting a workshop on article impact metrics, etc. These relationship products were generated by examining the own work and by scanning liaison responsibility statements from other institutions. These products fall into three relationship status levels: emergent, generative, and productive. Each subject librarian was asked to rate his and her relationship with each department he or she serves. Additionally, in order to achieve consistency across the organization in understanding of three relationship levels, the author engaged in an exercise to calibrate the categorization of these work products. During this exercise and through the discussions, greater nuances were revealed about what the author is hoping to achieve with the strategic goal. A review and summary of the ratings is presented.

Findings
– Baseline counts of relationship types were completed. The author is working to establish goals for next year’s comparisons. In actuality, the specific goals matters much less than the conversations surrounding these results about what work the author should be doing and why and how is valued.

Originality/value
– This study presents a tool useful for the exploration and measure of librarian relationships with campus.
Social networks and relational capital in library service assessment
Authors: Bracke Paul 
Published: August 2016

Purpose– Researchers and administrators have struggled to fully understand the value of library human resources for decades. There are many approaches to counting the activities of library staffs, but less is understood about the value of developing and maintaining relationships. Given the growing importance of engagement-focussed, expertise-based service models in research libraries, the failure of library assessment models to account for the relational value of librarian activities is problematic in justifying and incentivizing new strategic activities and understanding the importance of libraries’ relationships with users and other stakeholders. The social network perspectives now commonplace in organizational studies to provide relational and contextual understandings of organizational behavior could be applied to library performance measurement and evaluation, providing a fuller picture of library impact. The purpose of this paper is to address this conceptual gap in the evaluation of library services.Design/methodology/approach– The first part of the paper will present a content analysis of recent literature on emerging service models in academic libraries to identify relational aspects of the models. The relational elements will then be mapped to major concepts and methods from the social network analysis literature. This will include, as appropriate, basic network properties such as transactional content (e.g. exchange of power, services, etc.) of the relationship, nature (e.g. intensity, reciprocity, embeddedness) of the relationship, and structural characteristics of library networks. It will also identify more advanced areas of analysis such as the development of social capital, diffusion of innovations and contagion, and the role of networks in providing access to organizational resources. After mapping relational elements of emerging library service models to social network theory, a research agenda for better understanding library social networks and their value will be proposed.Findings– Social network theory offers a rich conceptual and methodological framework for understanding the relational value of library services, particularly in emerging engagement-centered views of librarianship. Although activity- and outcome-based models of assessment are still important in the assessment of library activities, a social network view of library relationships is an essential complement in providing a more complete view of library value and will complement other work in this area such as human capital valuation and the relational capital components of the values scorecard.Originality/value– This paper presents a unique theoretical and methodological viewpoint on the assessment of library services. This will contribute to the understanding of a vexing problem in library assessment, the value of library human resources, by providing a framework for the measurement and evaluation of relational aspects of librarianship that are often viewed as intangible and unmeasurable.
Seven stories of performativity and advocacy: a review of the published work of Stephen Town
Authors: Corrall Sheila 
Published: August 2016

Purpose
– Stephen Town has been a thought leader and change agent in the academic library world for more than 20 years, who has produced a very large body of work in the areas of quality management and performance measurement that has been disseminated internationally. Town’s retirement from full-time employment at the University of York provides a timely opportunity to review his contribution to the field. The purpose of this paper is to discuss this issue.

Design/methodology/approach
– The review outlines Town’s career path and professional interests and then appraises his published output, concentrating on his contributions to thinking and practice in the areas of benchmarking, information literacy, service quality, and measuring the value and impact of academic libraries and information services. The discussion is organized thematically to illustrate the evolution and development of his interests and ideas over the review period and also references-related work by other authors to set his work in context.

Findings
– The study found many examples of innovative and creative work that had influenced thinking and practice in the library profession, including the development of models, frameworks, and tools with the potential to improve the effectiveness of service benchmarking, information literacy education, library advocacy, relationship management, staff evaluation, and impact measurement.

Research limitations/implications
– The volume of published work necessitated some selectivity in the material covered, but the review provides sufficiently comprehensive coverage of the areas specified to represent the work effectively.

Originality/value
– Town has produced a substantial number of publications as a practitioner-researcher that have not previously been reviewed independently as a coherent body of work.
Archives as a trusted third party in maintaining and preserving digital records in the cloud environment
Authors: Guo Wei , Fang Yun , Pan Weimei , Li Dekun 
Published: August 2016

Purpose
This paper aims to present a case wherein a public archive intervenes in maintaining and preserving digital records (including underlying technological infrastructure) created by a private company to protect the trustworthiness of records, thereby helping the company to discharge their accountability.

Design/methodology/approach
This paper details the intervention of Tianjin Municipal Archives in the management of the records of Tianjin Otis Elevator Co., Ltd, the technical infrastructure that enables and supports such configuration, the issues encountered and the theoretical implications of this case.

Findings
This case suggests that not only does the concept of archives as a trusted third party remain relevant in the changing technological environment but also, in certain cases (e.g. wherein the supplier of evidentiary documents holds a monopoly over an industry), archives are becoming increasingly critical in maintaining the reliability and authenticity of digital records in the cloud environment.

Research limitations/implications
Given the challenges raised by the emerging cloud environment, it is vital to develop a renewed understanding of the concept of archives as a trusted third party, the relationship between archives and commercial third party services and the relationship between public archives and private records. Furthermore, this case identifies the need to re-examine archival methodologies to protect the authenticity of structured data.

Originality/value
This case exemplifies how archives can help private organizations address issues related to guaranteeing and demonstrating the evidential nature of digital records and provides empirical evidence for archives being conceptualized as a trusted third party in maintaining and preserving digital records.
Factors that influence students’ satisfaction with their physical learning environments
Authors: Wilson Hannah Kira , Cotgrave Alison 
Published: August 2016

Purpose– The purpose of this paper is to identify personality types between different university disciplines, and to establish whether there are differing requirements in the design of physical learning environment. Also to identify features of the learning environment that can support a sense of community. This paper seeks to investigate the relationship between student’s personality and preferences of features of the built environment.Design/methodology/approach– Quantitative questionnaires were distributed in three university disciplines based on the variables personality, elements of the physical learning environment and features that could support a sense of community.Findings– The analysis revealed that there are differences in preferred features within the physical learning environment for the three university disciplines within a large UK-based university. It can also be seen that there are differences in personality profiles between these three university disciplines. Features of the environment that could support a sense of community have been also identified.Research limitations/implications– Those who are responsible for the design and refurbishment of higher education institutions may find this research useful to improve the facilities for students. To support the development of appropriate physical learning spaces through the understanding of students’ requirements.Originality/value– This paper presents a new perspective on how the development of higher education facilities can be designed to increase student experience by identifying specific features of the physical learning environment students prefer.
Proposed methodology for measurement, survey and assessment of vertical deformation of structures
Authors: Ruiz-Jaramillo Jonathan , Mascort-Albea Emilio , Jaramillo-Morilla Antonio 
Published: August 2016

Purpose– Growing awareness of the importance of preserving the built environment has created an increasing demand for experts capable of performing building inspections to ensure a high level of preservation. Technical surveys include a set of procedures and tests that have become essential tools providing the necessary knowledge required for maintenance, preservation and improvement of buildings. The paper aims to discuss these issues.Design/methodology/approach– Within this set of inspection techniques, this paper presents a method developed to produce vertical deformation plans from the levelling data obtained from different floors of a building. It also explains how to perform accurate levelling and an outcome analysis to provide displacement maps. Thus, based upon obtained measurements, it is possible to achieve 2D contour maps and three-dimensional (3D) surface mapping by means of specialized software that is typically used for cartographic and territorial analysis.Findings– The developed methodology provides easier analysis of the deformation of buildings and structures. Consequently, the method produces relatively accurate outcomes that are sufficient to make a proper assessment that facilitates the diagnostic and decision-making process. The case studies analysed show the applicability and usefulness of the procedure.Originality/value– This sustainable and non-destructive system is an essential instrument for providing valuable and useful information to the specialist. The 2D/3D graphical data displays enable easier analysis of survey results, also aiding comprehension of these results in the context of liability claims.
BIM performance framework for the maintenance and refurbishment of housing stock
Authors: Alwan Zaid 
Published: August 2016

Purpose
– The purpose of this paper is to present a systematic framework for maintenance and refurbishment in domestic housing sector for utilising BIM processes, which tackles ageing housing stock and allows for sustainability improvements, and carbon footprinting.

Design/methodology/approach
– The methods used consisted using modern technology currently used in the built environment sector, and applying them to BIM framework. The BIM implementation covered both technical and social implications, and appraisal of different approaches needed to make the framework effective within the housing sector.

Findings
– The study revealed that there are many modern approaches for a BIM framework in relation to maintenance and refurbishment, and a possible strategic BM approach largely used in new built sector can be applied to domestic building to achieve effective modern asset management. This makes the housing stock easier to manage as well as addressing vital issues such as carbon footprint, and excessive energy wasted on inefficient buildings envelopes.

Research limitations/implications
– Further testing and adoption of the approach and model proposed, will result in greater acceptance of BIM for housing management and greater realisation of benefits.

Practical implications
– A potential model that can be used and applied to domestic housing sector as a result of this research.

Originality/value
– Demonstration of a road map for BIM applications within the maintenance and refurbishment for housing stock is currently under researched, and the findings aimed to address such a gap. This can in turn shift the focus of BIM towards asset management and building performance rather than just new build.
Basement geology beneath the northeast Thelon Basin, Nunavut: insights from integrating new gravity, magnetic and geological data
Authors: Tschirhart V. , Jefferson C.W. , Morris W.A. 
Published: August 2016

ABSTRACTCurrent models for unconformity‐associated uranium deposits predict fluid flow and ore deposition along reactivated faults in >1.76 Ga basement beneath Mesoproterozoic siliciclastic basins. In frontier regions such as the Thelon Basin in the Kivalliq region of Nunavut, little is known about the sub‐basin distribution of units and structures, making exploration targeting very tenuous. We constructed a geological map of the basement beneath the unconformity by extrapolating exposed features into the subsurface. The new map is constrained by detailed geological, geophysical, and rock property observations of outcrops adjacent to the basin and by aeromagnetic and gravity data over the geophysically transparent sedimentary basin. From rock property measurements, it is clear that the diverse magnetic and density characteristics of major rock packages provide quantitative three‐dimensional constraints. Gravity profiles forward modelled in four cross sections define broad synforms of the Amer Belt and Archean volcanic rocks that are consistent with the structural style outside the basin. Major lithotectonic entities beneath the unconformity include: supracrustal rocks of the Archean Woodburn Lake group and Marjorie Hills meta sedimentary gneiss and associated mixed granitoid and amphibolitic gneiss; the Amer Mylonite Zone and inferred mafic intrusions oriented parallel and sub‐parallel; other igneous intrusions of 2.6 Ga, 1.83 Ga, and 1.75 Ga vintage; and the <2.3 Ga to >1.84 Ga Amer Group. Four main brittle regional fault arrays (040°–060°, 075°–90°, 120°, and 150°) controlled development and preservation of the basin. The reactivated intersections of such faults along fertile basement units such as the Rumble assemblage, Marjorie Hills assemblage, Nueltin igneous rocks, and Pitz formation are the best targets for uranium exploration.
Invasion, alien control and restoration: Legacy effects linked to folivorous insects and phylopathogenic fungi
Authors: Maoela Malebajoa A. , Jacobs Shayne M. , Roets Francois , Esler Karen J. 
Published: August 2016

AbstractInvasive alien trees increase native tree stress and may increase attack by herbivores and pathogenic fungi. Alien tree removal should ameliorate such impacts. Here we compared the levels of damage by phylopathogenic fungi and folivorous insects on Brabejum stellatifolium and Metrosideros angustifolia (native trees) and Acacia mearnsii (invasive tree species) among near‐pristine, invaded and restored sites. Generally, foliar damage levels were higher at invaded than at near‐pristine sites. Damage levels at restored sites were similar, or even higher than those at invaded sites. Decreased native tree species richness did not explain these patterns, as restored sites had native tree species richness levels similar to those of near‐pristine sites. Increased host abundance and leaf nitrogen content did not significantly correlate with increased damage in most cases. Therefore, plant species richness recovers following restoration, but native trees still experience increased pressure from folivores and phylopathogenic fungi, which may even exceed levels experienced at invaded sites, thus impacting recovery trajectories.