bluuebunny/crossref_metadata_2025_split huggingface dataset:
A note on some solutions of micropolar fluid in a channel with permeable walls
Authors: Raza Jawad , Rohni Azizah M. , Omar Zurni 
Published: December 2017

PurposeThe purpose of this paper is to investigate different branches of the solution of micropolar fluid in a channel with permeable walls. Moreover, the intention of the study is to examine the effect of different physical parameters on fluid flow.Design/methodology/approachThe mathematical modeling is performed on the basis of law of conservation of mass, momentum and angular momentum. The governing partial differential equations were transformed into ordinary differential equations by applying suitable similarity transformation. Afterwards, the set of nonlinear ordinary differential equations was solved numerically by a shooting method.FindingsThe study reveals that various branches of the solution of the proposed problem exist only in the case of strong suction.Originality/valueThe investigation of new branches of the solution of non-Newtonian micropolar fluid is relatively difficult as far as the single solution is concern. This study explores the new branches of the solution of a micropolar fluid in a channel with suction/injection. Simultaneous effect of suction Reynolds number and vortex viscosity parameter on velocity and micro-rotation profile is examined for different branches of solution in order to make the analysis more interesting.
Temperature influences on shear stability of a nanosize plate with piezoelectricity effect
Authors: Malikan Mohammad 
Published: December 2017

Purpose
The purpose of this paper is to predict the mechanical behavior of a piezoelectric nanoplate under shear stability by taking electric voltage into account in thermal environment.

Design/methodology/approach
Simplified first-order shear deformation theory has been used as a displacement field. Modified couple stress theory has been applied for considering small-size effects. An analytical solution has been taken into account for various boundary conditions.

Findings
The length scale impact on the results of any boundary conditions increases with an increase in l parameter. The effect of external electric voltage on the critical shear load is more than room temperature effects. With increasing aspect ratio the critical shear load decreases and external electric voltage becomes more impressive. By considering piezoelectric nanoplates, it is proved that the temperature rise cannot become a sensitive factor on the buckling behavior. The length scale parameter has more effect for more flexible boundary conditions than others. By considering nanosize, the consideration has led to much bigger critical load vs macro plate.

Originality/value
In the current paper for the first time the simplified first-order shear deformation theory is used for obtaining governing equations by using nonlinear strains for shear buckling of a piezoelectric nanoplate. The couple stress theory for the first time is applied on the nonlinear first-order shear deformation theory. For the first time, the thermal environment effects are considered on shear stability of a piezoelectric nanoplate.
Critical success factors in managing sustainable indigenous businesses in Australia
Authors: Bodle Kerry , Brimble Mark , Weaven Scott , Frazer Lorelle , Blue Levon 
Published: December 2017

Purpose
The purpose of this paper is to investigate success factors pertinent to the management of Indigenous businesses through the identification of points of intervention at the systemic and structural levels. Through this approach, the economic and social values that First Nations communities attach to intangible Indigenous cultural heritage (ICH) and Indigenous cultural intellectual property (ICIP) may be both recognised and realised as assets.

Design/methodology/approach
This paper adopts a multidisciplinary approach to address a global issue of economic and social significance to First Nation peoples, their businesses and the Australian Aboriginal communities. The authors adopt a First Nation epistemological standpoint that incorporates theoretical perspectives drawn from a diverse range of fields and theories (Preston, 2013), as well as advocate the use of Indigenist methodology for research with First Nation peoples as it is underpinned by critical race theory.

Findings
The authors argue conceptually that accounting, accountability and auditing consideration are required to fully identify what is impacting the successful management of Indigenous enterprises. Specifically, in relation to accounting, Elders should be included to assist in valuing the intangible ICH and ICIP assets. Furthermore, the authors emphasise the need to improve the financial and commercial literacy levels of Indigenous entrepreneurs.

Practical implications
The authors prescribe the use of tools for the accounting treatment of ICH and ICIP as intangible assets within an Australian regulatory environment and define an auditing process and accountability model incorporating cultural, social and environmental measures. A central tenet of this model relates to improving levels of personal and commercial financial literacy in the First Nation participants. Collectively, these factors promote informed participation and decision-making, and may promulgate more sustainable outcomes.

Social implications
Integrated thinking requires all these factors to be considered in a holistic manner, such that a First Nation enterprise and the wider Aboriginal and Torres Strait Islander people can understand, and make decisions based on, the overall impact it has on all their stakeholders and generally on the society, the environment and the economy.

Originality/value
This paper contributes to Australia’s strategic research priorities of maximising social and economic participation in society and improving the health and well-being of the Aboriginal and Torres Strait Islander people. The authors address the inability of current Western accounting standards, practices and models to suitably account for communally held and protocol-bound intangible Indigenous cultural heritage and Indigenous cultural intellectual property assets.
Land under roads and the power of politic
Authors: Elhawary Hassan Mohamed Abdalla 
Published: December 2017

Purpose
The purpose of this paper is to answer the following questions: What are the theoretical and practical antecedents for recognising land under roads (LUR) as an asset in local government financial reports? Why was the process of regulating this aspect of accounting practice so protracted and so controversial?

Design/methodology/approach
The method used a critical analytical review and synthesis of relevant literature.

Findings
This study rejects the recognition of LUR, and suggests that the requirements to account for LUR should be withdrawn immediately. Regardless of the way that the debate has evolved as to the need or otherwise to value LUR or the methodology to be adopted, until the issue of a consistent, standards-based data set is addressed, there is unlikely to be a unified useful outcome.

Research limitations/implications
The study’s findings provided opportunity to reach an overall conclusion and make policy recommendations regarding the saga of accounting for LUR by Australian local governments. However, the ability to generalise beyond Australia to other countries would need to be tested by additional research.

Practical implications
The study’s findings provided assessment of the impact of valuing LUR on financial reporting by local governments and suggested policy recommendations.

Social implications
This study provided an understanding of Australian local governments’ accounting choices in regard to the valuation of LUR and documented the history of early adoption of valuation of LUR by local governments.

Originality/value
The literature on the public sector and accrual accounting is extensive and varied. However, there have been only isolated studies on the specific issue of LUR (Barton, 1999a, 1999b; Hoque, 2004; Rowles et al., 1998a, 1998b, 1998c, 1999). This study adds to the few isolated studies on the specific issue of accounting for LUR. Originality/value – This study provided policymakers with rich information about accounting for LUR and, it should have the capacity to impact on the future policy directions and recommendations.
DuPont analysis and dividend policy: empirical evidence from Malaysia
Authors: Benjamin Samuel Jebaraj , Mohamed Zulkifflee Bin , Marathamuthu M. Srikamaladevi 
Published: December 2017

PurposeThe purpose of this paper is to investigate the informativeness of asset turnover (ATO) and profit margin (PM) of the DuPont analysis in explaining dividend policy.Design/methodology/approachAnnual financial data from Compustat for the period 2004-2009 were used to analyze a sample of Malaysian firms.FindingsThis study finds both PM and ATO to strongly explain contemporaneous dividends. The decomposition of return on net operating assets (RNOA) into PM and ATO also improves the explanatory power of dividends. The results of the predictive model show that PM and ATO are useful in predicting the propensity of firms to pay dividends. The results of the change dividend model, however, do not provide any significant results for PM and ATO.Practical implicationsUnderstanding the influence of ATO and PM on dividends could enable managers to realize the importance of these factors when making dividend policy decisions. Other market participants, such as financial analysts and lenders, could also recognize the empirical specifics related to decomposing the profitability measure into its two components, one measuring the asset efficiency and the other measuring the profitability per unit of product, in the context of dividend policy.Originality/valueThis study extends the empirical specifics of prior dividend policy studies by decomposing the popular profitability measure of return on assets into its two components of PM and ATO.
Scope, measurement, impact size and determinants of indirect cost of financial distress
Authors: Farooq Umar , Jibran Ali Qamar 
Published: December 2017

Purpose
The purpose of the study is to systematically review the literature of indirect cost of financial distress to understand its scope, measurements, impact size and determinants to synthesis with future research agenda.

Design/methodology/approach
Five-step process of systematic literature review (SLR) as applied by Opoku et al. (2015) is used. SLR extracted 47 studies of indirect cost after applying specified search criteria. Data regarding measurement, impact size and determinants are presented and summarised in specified tables.

Findings
SLR showed that the study of indirect cost in developing countries is a literature gap. It is also found that opportunity loss, operating profit loss, market loss and risk premium are most studied indirect costs using legal definition or ex ante proxy of financial distress. However, future studies are recommended to use both non-linear leverage and ex ante proxy of financial distress. Future studies are also suggested to use the moderation technique while studying the determinants of indirect cost.

Research limitations/implications
Literature selection is based on specific search criteria that can miss some of the other related literature.

Originality/value
The indirect cost of financial distress is more costly and difficult to measure due to its complex concealed effects. A detailed literature of indirect cost is needed to understand the construct that eventually will help to define the future research agenda. To the best of the authors’ knowledge, no SLR of indirect cost is provided yet. Therefore, the outcome of this research will be valuable for both academicians and practitioners.
Failure analysis of solder layer in power transistor
Authors: Jiang Maogong , Fu Guicui , Wan Bo , Xue Peng , Qiu Yao , Li Yanruoyue 
Published: December 2017

Purpose
The purpose of this paper is to present a failure analysis of the solder layer in a Darlington power transistor in a TO-3 package.

Design/methodology/approach
A failed Darlington power transistor in a TO-3 package was examined by different kinds of failure analysis techniques. At first, internal gas analysis was conducted to measure the atmosphere. Then, scanning acoustic microscopy (SAM) was performed to check the quality of the solder layers in the failed device, and the failure location was determined in the solder layer between chip and substrate. Next, the failed device was decapped to observe the defects. After removing the chip from the substrate, energy dispersive spectroscopy (EDS) and X-ray photoelectron spectroscopy (XPS) were applied and the main elemental composition of the solder layer was identified.

Findings
Internal gas analysis indicated that the moisture and oxygen contents exceeded the allowed maximum value. Large areas of voids were found in the solder layer by SAM. The main elemental compositions of the solder layer were identified by scanning electron microscopy and EDS. Furthermore, the valences of the chemical components in the solder layer were identified by XPS. Except for the few simple substances of the initial solder material, the chemical formulae of oxidation products in the solder layer were deduced. In addition, the root causes are also discussed.

Originality/value
This paper focuses on the solder layer failure of a power transistor. Factors such as the presence of oxygen, voids and other factors, which can cause transistor damage, were comprehensively analyzed. The analysis process is worth learning from and the results can be used to improve the reliability of power devices in this kind of package.
Open Government Data (OGD) in Iran, Lebanon and Jordan: a comparative approach
Authors: Saxena Stuti 
Published: December 2017

Purpose
The main aim of this study is to do a comparison of Open Government Data (OGD) frameworks in Iran, Lebanon and Jordan and underscore the prospects and challenges in OGD implementation.

Design/methodology/approach
Basing itself on two OGD models offered by Kalampokis and his colleagues (Kalampokis et al., 2011) and Sieber and Johnson (2015) and the typology of “good” and “bad” data based on factors such as “usability”, “findability” and “understandability”, the study uses a documentary analysis for generating evidences by scanning the websites linked with OGD across the three countries. Following a qualitative methodology, countries shall be classified in terms of these models and the typology depending upon their OGD nature and scope.

Findings
OGD adoption in Iran, Lebanon and Jordan is at a nascent stage, and the OGD nature is of the “bad” type. These countries have merely “aggregated data” over their Web interfaces which are incomplete, outdated and do not permit analytics. Besides, there are a number of challenges which need to be overcome for proper OGD adherence. Nevertheless, there are a lot of prospects for harnessing OGD for improved citizen–government interaction by creating a culture of transparency, collaboration and accountability.

Practical implications
The study holds immense significance for government bodies to appreciate the potential of OGD which would go a long way to add social and economic value to propel the country’s growth.

Originality/value
No study has been conducted so far which compares Iran, Lebanon and Jordan in terms of their OGD policies; this is the main contribution of the study. Also, conceding the significance of the three countries in terms of their socio-economic indices, academic research is warranted in relation to these countries.
Addressing the challenges of e-Government: learning from the IT industry
Authors: Nath Anupam , Kanjilal Debjani 
Published: December 2017

PurposeThis study aims to identify the challenges in current government organizations while providing services that require a collaborative effort. It also identifies the ways through which government organizations can address the collaboration challenges in ways such as those adopted by leading information technology organizations. Finally, this research also aims to identify the obstacles in government organizations, which could prevent them from successfully adopting new technologies.Design/methodology/approachThe research was conducted in three phases. In the first phase, a case study was conducted on a government organization identifying the challenges in delivering services that require collaboration among different stake holders. In the second phase, multiple case studies were performed on three leading organizations who have successfully implemented the Web 2.0 technologies to address collaboration challenges while providing efficient service deliveries. In the third phase of the research, a case study was conducted on a government organization to identify the obstacles faced while implementing the identified solution(s).FindingsIdentification of existing problems while providing efficient service deliveries was possible using a case study approach. This research also finds that Web 2.0-based knowledge management tools can be very effective in addressing the existing challenges in the current state of e-Government. Finally, the research also finds that realization by the upper management, technology adoption cost, adoption of new work paradigm and time to create an effective repository are some of the major obstacles faced by the government organization while trying to adopt the proposed solution.Originality/valueTo the best of the authors’ knowledge, this research is the first to conduct rigorous case studies on three different leading information technology organizations simultaneously to address a challenge in the current state of e-Government. This research also provides implications for practitioners as, based on the findings, they can implement the Web 2.0 technologies to address challenges in government organizations while providing efficient service deliveries. Furthermore, the research provides implications for further research to analyze the performance of the government organizations after they adopt these technologies.
Bullet Trajectory after Impact on Laminated Particle Board
Authors: Mattijssen Erwin J. A. T. , Kerkhoff Wim , Bestebreurtje Marlies E. 
Published: December 2017

AbstractWhen reconstructing a bullet's trajectory prior to impact using the spatial orientation between two consecutive bullet defects (e.g., by probing), it is important to take the bullet's deflection into account. The (critical) ricochet angles as well as the vertical and horizontal deflection angles of eight cartridge types on laminated particle board have been studied. For all eight of the cartridge types combined, the critical ricochet angles lie between approximately 14° and 26°, while for the subgroup of the jacketed bullets, this range lies lower, between approximately 14° and 18°. The data from this study can be used to assess the accuracy and precision of the applied method. The results show that the highest deflection angles are seen near the critical ricochet angle. Generally speaking, vertical and horizontal deflection angles can almost be neglected above angles of incidence of 30° or 40° for handgun ammunition when shooting at laminated particle board.
Key High‐efficiency Practices of Emergency Department Providers: A Mixed‐methods Study
Authors: Bobb Morgan R. , Ahmed Azeemuddin , Van Heukelom Paul , Tranter Rachel , Harland Karisa K. , Firth Brady M. , Fry Randy , Schneider Katherine , Dierks Kathryn K. , Miller Sarah L. , Mohr Nicholas M. 
Published: December 2017

AbstractObjectiveThe objective of this study was to determine specific provider practices associated with high provider efficiency in community emergency departments (EDs).MethodsA mixed‐methods study design was utilized to identify key behaviors associated with efficiency. Stage 1 was a convenience sample of 16 participants (ED medical directors, nurses, advanced practice providers, and physicians) identified provider efficiency behaviors during semistructured interviews. Ninety‐nine behaviors were identified and distilled by a group of three ED clinicians into 18 themes. Stage 2 was an observational study of 35 providers was performed in four (30,000‐ to 55,000‐visit) community EDs during two 4‐hour periods and recorded in minute‐by‐minute observation logs. In Stage 3, each behavior or practice from Stage 1 was assigned a score within each observation period. Behaviors were tested for association with provider efficiency (relative value units/hour) using linear univariate generalized estimating equations with an identity link, clustered on ED site.ResultsFive ED provider practices were found to be positively associated with efficiency: average patient load, using name of team member, conversations with health care team, visits to patient rooms, and running the board. Two behaviors, “inefficiency practices,” demonstrated significant negative correlations: non–work‐related tasks and documentation on patients no longer in the ED.ConclusionsAverage patient load, running the board, conversations with team member, and using names of team members are associated with enhanced provider productivity. Identification of behaviors associated with efficiency can be utilized by medical directors, clinicians, and trainees to improve personal efficiency or counsel team members.
Effectiveness of Implementing Evidence‐based Interventions to Reduce C‐spine Image Ordering in the Emergency Department: A Systematic Review
Authors: Desai Shashwat , Liu Chaocheng , Kirkland Scott W. , Krebs Lynette D. , Keto‐Lambert Diana , Rowe Brian H. 
Published: December 2017

AbstractObjectivesAppropriate use of imaging for adult patients with cervical spine (C‐spine) injuries in the emergency department (ED) is a longstanding issue. Guidance for C‐spine ordering exists; however, the effectiveness of the decision support implementation in the ED is not well studied. This systematic review examines the implementation and effectiveness of evidence‐based interventions aimed at reducing C‐spine imaging in adults presenting to the ED with neck trauma.MethodsSix electronic databases and the gray literature were searched. Comparative intervention studies were eligible for inclusion. Two independent reviewers screened for study eligibility, study quality, and extracted data. The change in imaging was reported using individual odds ratios (ORs) with 95% confidence intervals (CIs) using random effects.ResultsA total of 990 unique citations were screened for relevance of which six before–after studies and one randomized controlled trial were included. None of the studies were assessed as high quality. Interventions consisted primarily of locally developed guidelines or established clinical decision rules such as the NEXUS or the Canadian C‐spine rule. Overall, implementation of interventions aimed at reducing C‐spine image ordering resulted in a statistically significant reduction in imaging (OR = 0.69, 95% CI = 0.51–0.93); however, heterogeneity was high (I2 = 82%). Subgroup analysis revealed no differences between studies that specified enrolling alert and stable patients compared to unspecified trauma (p = 0.81) or between studies employing multifaceted versus nonmultifaceted interventions (p = 0.66). While studies generally provided details on implementation strategies (e.g., teaching sessions, pocket cards, posters, computerized decision support) the effectiveness of these implementation strategies were frequently not reported.ConclusionThere is moderate evidence regarding the effectiveness of interventions to reduce C‐spine image ordering in adult patients seen in the ED with neck trauma. Given the national and international focus on improving appropriateness and reducing unnecessary C‐spine imaging through campaigns such as Choosing Wisely, additional interventional research in this field is warranted.