bluuebunny/crossref_metadata_2025_split huggingface dataset:
Rainfall index insurance for corn farmers in Shandong based on high-resolution weather and yield data
Authors: Chen Wen , Hohl Roman , Tiong Lee Kong 
Published: May 2017

Purpose
The purpose of this paper is to present the development of cumulative rainfall deficit (CRD) indices for corn in Shandong Province, China, based on high-resolution weather (county, 1980-2011) and yield data (township, 1989-2010) for five counties in Tai’an prefecture.

Design/methodology/approach
A survey with farming households is undertaken to obtain local corn prices and production costs to compute the sum insured. CRD indices are developed for five corn-growth phases. Rainfall is spatially interpolated to derive indices for areas that are outside a 25 km radius from weather stations. To lower basis risk, triggers and exits of the payout functions are statistically determined rather than relying on water requirement levels.

Findings
The results show that rainfall deficits in the main corn-growth phases explain yield reductions to a satisfying degree, except for the emergence phase. Correlation coefficients between payouts of the CRD indices and yield reductions reach 0.86-0.96 and underline the performance of the indices with low basis risk. The exception is SA-Xintai (correlation 0.71) where a total rainfall deficit index performs better (0.87). Risk premium rates range from 5.6 percent (Daiyue) to 12.2 percent (SA-Xintai) and adequately reflect the drought risk.

Originality/value
This paper suggests that rainfall deficit indices can be used in the future to complement existing indemnity-based insurance products that do not cover drought for corn in Shandong or for CRD indices to operate as a new insurance product.
Do financially distressed firms misclassify core expenses?
Authors: Nagar Neerav , Sen Kaustav 
Published: May 2017

Purpose
This paper aims to examine whether financially distressed firms manipulate core or operating income through the misclassification of operating expenses as income-decreasing special items.

Design/methodology/approach
This sample comprises firms in the USA with data from 1989 to 2010. The authors used the methodology given in McVay (2006) and multiple regressions.

Findings
Managers of financially distressed firms are more likely to inflate core or operating income as compared to the healthy firms to meet or beat earnings benchmarks. They do so by misclassifying core or operating expenses as income-decreasing special items. Specifically, core expenses are shifted to income-decreasing special items like goodwill impairments, settlement costs, restructuring costs and write downs.

Practical implications
The paper sheds light on an important firm characteristic, financial distress that intensifies classification shifting – an earnings management tool which auditors, investors and regulators find tough to detect. The findings have implications for investors, as they fail to comprehend such shifting (McVay, 2006); analysts, who issue forecasts based on street earnings; lenders, as distressed firms may be concealing their true performance; and regulators, as the misclassification of income statement items is a violation of accounting principles.

Originality/value
The authors extend the literature on accruals and real earnings management by the financially troubled firms and present first evidence that the managers of such firms also manipulate core or operating income through classification shifting.
Measuring the independence of audit oversight entities: a comparative empirical analysis
Authors: Loehlein Lukas 
Published: May 2017

Purpose
Independent audit oversight is a prerequisite for restoring public confidence in financial reporting and auditing after the past accounting scandals and the financial crisis. By analysing and comparing the independence of the audit oversight boards of 27 European Member States and the USA, this study aims to provide insights into the question of how independent “independent” audit oversight boards are.

Design/methodology/approach
Independence is measured in terms of the organisational compositions and regulatory competences of the audit oversight authorities. The data were collected through an e-mail questionnaire that was sent to all European oversight authorities, and by analysing legal provisions of various regulators. The results are analysed and visualised by a Partial Order Scalogram Analysis with Coordinates, which allows conclusions about the similarities of various systems and their relative levels of independence. Both measurements are then equally combined into one value of material independence, which is used to rank the oversight authorities.

Findings
Although all countries encounter similar pressures to establish profession-independent oversight systems, this study identifies how differently “independence” has been translated in regulatory outcomes. While all countries claim to possess formal independent oversight bodies, there is a visible gap between countries with comparatively strong independent oversight authorities and systems in which accounting bodies still maintain far-reaching regulatory influence. At the same time, the results question the role of the Public Company Accounting Oversight Board (PCAOB) as the globally perceived benchmark of an entirely independent regulator.

Research limitations/implications
This study focuses on formal independence rather than de-facto independence. Future research has, therefore, to address how these formal arrangements have evolved in regulatory practice.

Practical implications
Policy makers around the world perceive independent oversight as one of the essential elements of regulatory reforms aiming at restoring public confidence in the aftermath of past accounting scandals. This study enables the comparison and benchmarking of national specific regulatory designs with other forms of independent oversight.

Originality/value
Although the role of independent regulation is a recurring theme in accounting research, a systematic and encompassing comparison of the intertwining of audit oversight authorities and the accounting profession has not yet been provided. This study takes a first step towards providing a quantifiable measure of the formal independence of audit oversight authorities by mobilizing concepts, methods and prior findings from the field of public policy research.
Six Sigma model of transfer of development capability
Authors: Myszewski Jan M. 
Published: May 2017

Purpose
The paper presents a process of development of the capacity of resources used in the improvement of an organization. The purpose of this paper is to determine the conditions in which the development of the improvement capacity is sustainable.

Design/methodology/approach
As the basis for the study, the following prerequisites have been adopted: potential effects of the use of resources in a process can be expressed by their capacity, which involves the productivity and volume of the resources; a model of sustainability of improvement is based on the procedure ABC and principle of continuous improvement; an improvement process involves two components: subject matter (eliminating problems) and methodical (learning how to eliminate problems during the execution of subject matter tasks) projects; the methodology of Six Sigma can be a reference model, which is studied to identify and interpret elements and relationships that are characteristic for the process of sustainable development.

Findings
There have been formulated a model of the process of developing the improvement capacity in which the subject matter and methodical tasks are coupled, a model of the Six Sigma process that refers to the features of the process of development of the improvement capacity and three principles for sustainable development of improvement capacity.

Originality/value
The principles refer to decisions on the improvement process made at basic (strategic, tactical and operational) levels of an organization.
Improving software quality using Six Sigma DMAIC-based approach: a case study
Authors: Karout Racha , Awasthi Anjali 
Published: May 2017

Purpose
Managing quality is a vital aspect in software development world, especially in the current business competition for the fast delivery of feature rich products with high quality. For an organization to meet its intended level of excellence in order to ensure its success, a culture of quality should be built where every individual is responsible of quality and not just the software testing team. However, delivering software products with very few bugs is a challenging constraint that is usually sacrificed in order for a company to meet other management constraints such as cost, scope and scheduling. The paper aims to discuss these issues.

Design/methodology/approach
In this paper, the authors present a Six Sigma DMAIC-based framework for improving software quality. Different phases of DMAIC methodology are applied for quality improvement in one of the largest software applications for “RK” company (name anonymized) in Canada where critical to quality aspects are identified, production bugs classified and measured, the causes of the large number of production bugs were specified leading to different improvement suggestions. Several metrics were proposed to help “RK” company control its software development process to ensure the success of the project under study.

Findings
This paper shows how companies can use a systematic approach such as DMAIC to eliminate errors and improve efficiency. It helps them to identify and implement improvements that leads to an increased confidence in the quality of the product produced at all levels.

Originality/value
By applying DMAIC at “RK” company the authors were able to demonstrate how DMAIC can help organizations improve the quality of their software products. As a result, reduce cost and cycle times, achieve customer satisfaction and improve profit margin.
Translating improvement methodology into healthcare culture
Authors: Simon James , Houle Mishaela 
Published: May 2017

Purpose
The purpose of this paper is to discuss improvement of the business of health care delivery through the application of systematic problem solving. This was strengthened by recurrence prevention through standardization at every level transforming into culture.

Design/methodology/approach
The methodology utilized is set derived from the true fiber and fabric of Toyota, the Toyota Business Practice (TBP) or eight-step problem solving and its translation into health care thinking by aligning to the process of clinical diagnosis of patients. The methodology that gives energy and direction to TBP is Hoshin Kanri, a Japanese approach to strategic planning. When you combine focus and purpose through strategic direction alongside a culture of systematic problem solving you get results.

Findings
The application of the Toyota mindset resulted in a cultural shift which built on the strength of the current organizational culture. This approach had a broad impact on the program impacting leadership and management roles, improved employee engagement, complete visibility of organizational priorities, improved system performance, visibility and awareness of the vision and defined measures that drive the health care system. This has also resulted in cost diversions of approximately five million dollars CDN.

Originality/value
A grass roots application of real-time problem solving through strategic alignment.
Management development experiences and expectations: informal vs formal learning
Authors: Becker Karen , Bish Adelle 
Published: May 2017

Purpose
Many organisations are reconsidering their investment in formal education and training, in favour of more informal approaches to learning such as mentoring, temporary assignments, stretch assignments, and job rotation. The purpose of this paper is to explore the ways in which managers have developed capabilities for their roles thus far and their preferred approaches for future development with particular consideration given to a comparison of formal and informal learning.

Design/methodology/approach
This paper reports on a case study conducted within an Australian nonprofit organisation focussing on the extent to which managers attribute their current level of management skills to formal or informal learning and the extent to which they would prefer formal or informal learning (or a combination) for future development.

Findings
Findings indicate a large part of the managers’ current management capabilities were acquired through informal means, and these are seen as desirable for ongoing development, however, there is also a desire for formal learning methods to complement informal methods.

Originality/value
Management development is a critical HRD activity however there is limited knowledge about how managers have built their current capabilities and their preferences in terms of the mix of formal and informal learning for the future.
Does entrepreneurial education trigger more or less neoliberalism in education?
Authors: Lackéus Martin 
Published: May 2017

Purpose
An emerging scholarly critique has claimed that entrepreneurial education triggers more neoliberalism in education, leading to increased inequality, neglect of civic values and an unjust blame of poor citizens for their misfortunes. The purpose of this paper is to develop a deeper understanding of this potentially problematic relationship between entrepreneurial education and neoliberalism.

Design/methodology/approach
A Hegelian dialectic method is used consisting of three steps. First, a thesis is articulated based on emerging literature, stating that entrepreneurial education triggers more neoliberalism in education. Then an antithesis is developed representing a logical opposite to the thesis. Finally, the resulting tensions are embraced in a synthesis that triggers deeper understanding.

Findings
The synthesis indicates that entrepreneurial education based on a self-oriented search for own happiness leads to more neoliberalism in education, and entrepreneurial education based on an others-oriented search for a meaningful impact on others mitigates some of the already strong neoliberal tendencies in education.

Research limitations/implications
Due to an overlap between the two constructs, happiness and meaningfulness, it is difficult to fully disentangle doing well from doing good. How these two opposites interact is a topic that requires more research.

Practical implications
A “students-as-givers” kind of entrepreneurial education could represent a way to reach teachers currently skeptical of entrepreneurial education due to its perceived connection to capitalism. This could also make entrepreneurial education relevant to a wider student audience.

Originality/value
The paper represents a rare attempt to reconcile critical and praising perspectives on entrepreneurial education.
Telling stories: engaging critical literacy through urban legends in an English secondary school
Authors: Jones Susan , Chapman Katie 
Published: May 2017

Purpose
Non-dominant voices have been further marginalised in the most recent national curriculum in England (DfE, 2014), and those working across the English teaching profession often find the subject framed according to narrow, assessment-driven models and prescribed skill sets. This paper aims to bring together two perspectives on the importance of literacy education that remains rooted in young people’s everyday experiences of place.

Design/methodology/approach
Chapman is a newly qualified secondary English teacher. She will share examples taken from her own classroom practice of the ways in which she has responded to stories told by young people about the places in which they live.

Findings
Jones is a tutor of initial teacher education (ITE). She suggests that Chapman’s approach provides persuasive exemplification of how engagement with alternatives to a dominant view of literacy should remain a key objective for those working with beginning teachers of English.

Originality/value
For Chapman’s students, urban legends are powerful texts which offer the means to explore what we do when we tell stories, both inside and outside the English classroom. As will be shown, such stories are telling examples of the resources young people can bring to critical literacy learning in current classrooms. In the context of the dominance of a narrow, mandated experience of English as a subject, the imperative becomes even greater to recognise stories such as those shared by Chapman’s students as opportunities for authentic, creative and critical engagement with text.
The morphing assessment terrain for English learners in US schools
Authors: Hutchinson Mary , Hadjioannou Xenia 
Published: May 2017

PurposeThe purpose of this paper is to provide an overview of the public policy reshaping the assessment terrain for English learners (ELs) across the USA and to consider the implications and impact of these practices on sustaining and supporting a diverse student population in today’s schools.Design/methodology/approachThe authors review the literature and publicly available policy documents to trace key policy trends over the past 15 years that have shaped the current educational landscape and assessment practices for ELs in the USA.FindingsIn the USA, the 2015 Common Core State Standards (CCSSs) assessments generated worrisome results for ELs, as significant numbers had failing scores in English language arts and math. These results are juxtaposed to public policies that impact the educational experience of ELs, including No Child Left Behind and the CCSS, and which, despite their stated intentions to ameliorate the achievement gap, are found to be assimilationist in nature. Indeed, a review of the initiatives of developing common EL standards and English language proficiency tests and the recommendations for EL accommodations in state tests suggests several areas of concern. The recently passed Every Student Succeeds Act focuses on this vulnerable population, but there are concerns that the continued focus on accountability and testing will do little to facilitate academic progress for these students.Practical implicationsThe paper recommends a need to reevaluate the support and testing process for ELs to stem widespread failure and ascertain the sustenance of democratic and diversified schools.Originality/valueThe study provides an overview of key policy trends, outlines and critiques recent changes in the assessment of ELs and draws implications for practice.
Reassessment of sentence combining and decombining
Authors: Lee Hansol , Lee Jang Ho 
Published: May 2017

PurposeThe purpose of this paper is to examine the effects of sentence combining (SC) and sentence decombining (SD) activities on fostering reading comprehension. As a widely used writing activity for enhancing syntactic fluency in English Language Arts (ELA) classes, SC requires learners to combine short sentences into longer and more complex sentences, while SD requires learners to break down a long sentence into the shortest grammatically allowable sentences.Design/methodology/approachThis study assessed the effects of SD and SC in comparison with a control group on the improvement of reading comprehension ability among college students learning English as their second language (L2) in the context of a six-week English language learning program. Participants with overall intermediate English language proficiency were randomly assigned to one of three different conditions: SC, SD and control. Also, a subset of the participants was interviewed after the intervention.FindingsThe results showed that SD was more effective than SC or control condition in enhancing syntactic knowledge and reading comprehension, as measured by a standardized English proficiency test. Data obtained from post-study interviews further suggested that only SD was perceived by the participants as having enhanced their reading comprehension.Originality/valueThe present study provides a valuable addition to a body of research on sentence manipulation activities in ELA classes. For those L2 learners who have passed a pre-intermediate threshold level, SD appears to be more beneficial than SC in enhancing syntactic knowledge, which, in turn, appears to contribute to better reading comprehension.
Educational innovation as re-mediation: a sociocultural perspective
Authors: Beck Sarah W. 
Published: May 2017

PurposeThe purpose of this theoretical essay is to discuss recent scholarship in sociocultural studies of literacy – including two recent books by Peter Smagorinsky (2011) and Luis Moll (2013) and recent articles by Gutierrez and Engestrom – and to synthesize ideas from this scholarship into a coherent lens for understanding innovations in language and literacy education and in education more broadly, when language is seen as the means through which transformation of thought is achieved.Design/methodology/approachThis essay uses ideas from Vygotskian theory, as interpreted by Moll, Smagorinsky, Gutierrez and Engestrom, to re-conceptualize innovation – a theme of current importance in literacy education and indeed education broadly – as culturally mediated. The author discusses specifically two examples of recent innovations in educational practice – the notion of multiliteracies and approaches to teacher education based on hybrid activity settings that link researchers and teachers, university and school.FindingsAs this is not an empirical study, there are no findingsper se. However, the author’s discussion of innovation through a sociocultural lens focuses on re-mediation and the deliberate, conscious setting of goals as a means for construction knowledge in, and about, innovations in literacy teaching and learning. Also, the author concludes the essay with several principles by which to evaluate innovations from a sociocultural perspective.Research limitations/implicationsThis conceptual paper has the potential to contribute to new ways of applying sociocultural theory in literacy teaching and research, particularly research that involves the study of innovative, transformative practices in teaching and learning.Originality/valueThis essay offers a theory-driven reconceptualization of innovation for use in educational research and practice, which has a potential value as an antidote to shallow, narrow and/or prescriptive models of language and literacy innovations that are offered to practitioners. Put another way, it offers readers a new way to think about innovation in sustainable and culturally relevant terms.
Engaging English language learners through interactive read-alouds: a literature review
Authors: Cole Mikel Walker , Dunston Pamela J. , Butler Tracy 
Published: May 2017

PurposeThe purpose of this paper is to review published research on using interactive read-alouds in the instruction of English language learners (ELLs). In particular, this paper emphasizes the practical application of research findings to help classroom teachers and other educators make instructional decisions that promote both effective and equitable instruction.Design/methodology/approachFor this literature review, the authors conducted a systematic keyword search of multiple electronic databases to identify relevant research studies. Once studies were identified, the authors used a qualitative content analysis method (Guba and Lincoln, 1981; Holsti, 1969; Lincoln and Guba, 1985) to identify themes.FindingsThe findings were grouped into three distinct categories: pedagogy, language and culture. While many aspects of effective interactive read-alouds are similar for ELLs and mainstream students, this paper highlights elements of interactive read-alouds that are different or especially important for ELLs.Originality/valueThis review, unlike the 2,000 potentially relevant studies initially identified, considers the interplay of pedagogy, language and culture when using interactive read-alouds with ELLs. The explicit focus on practical classroom application makes this literature review useful for both researchers and practitioners.