bluuebunny/crossref_metadata_2025_split huggingface dataset:
A Whole Brain® learning approach to an undergraduate auditing initiative – an exploratory study
Authors: Kirstein Marina , Kunz Rolien 
Published: September 2016

Purpose
Individual students have different learning styles, and lecturers can no longer afford to ignore this. Lecturers have a responsibility to accommodate students’ different learning styles by including learning style flexibility in the offered learning opportunities. The purpose of this study is to map a teaching case study against the Herrmann Whole Brain® model to determine whether learning style flexibility has been incorporated in the teaching case study.

Design/methodology/approach
A teaching case study was developed and delivered as part of an undergraduate level course at a South African residential university. The case study’s primary intention was to illustrate the practical evaluation of general controls in an information technology environment. The teaching case study was analysed in terms of the Herrmann Whole Brain® model to determine whether learning style flexibility had been accommodated in the learning opportunity.

Findings
Based on an analysis of the teaching case study against the Herrmann Whole Brain® model, it is evident that the teaching case study incorporated activities that addressed all four quadrants of the Whole Brain® model. It can therefore be concluded that the learning opportunity incorporated learning style flexibility.

Originality/value
This paper contributes to the literature in accounting education by focusing on learning style flexibility specifically using the Herrmann Whole Brain® model, as it appears that limited examples of the use of this model in accounting education have yet been published. Although this paper discusses the use of an auditing case study, the results may be of interest to lecturers in other subject areas across the academic spectrum.
Sustainability reporting – more global than local?
Authors: Abeydeera Sashika , Tregidga Helen , Kearins Kate 
Published: September 2016

PurposeIn recognition of the potential for Buddhism to advance sustainability, this paper aims to investigate whether Buddhism appears to be informing the sustainability practices of corporations within a particular national context. Corporate sustainability reports are used as a site of analysis.Design/methodology/approachSixteen corporate sustainability reports from a set of sustainability award-winning corporations in Sri Lanka, a country with a strong Buddhist presence, are analysed. Evidence of Buddhist principles and values related to sustainability is sought to ascertain the extent to which Buddhism is evident in disclosures within the reports. The influence of global institutions is also considered.FindingsAnalysis reveals surprisingly little evidence of Buddhist principles and values in the corporate sustainability reports of these award-winning corporations. Sustainability reporting practices are revealed to be highly institutionalised by global influences, with the majority of the reports examined explicitly embracing global standardisation. The standardisation of corporate sustainability reporting through the pursuit of globally accepted reporting frameworks is argued to have caused a disconnect between Buddhism as a prevalent institutional force in the local culture and context and the corporate representations evident in such reporting. Potential consequences of this disconnect in relation to the ability for Buddhism to inform sustainability practices at the organisational level are considered.Originality/valueThe paper contributes to the literature on corporate sustainability reporting through considering whether local cultural context is represented within such reports and possible reasons and consequences.
Spillovers of international interest rate swap markets and stock market volatility
Authors: Lee Hsiu-Chuan , Hsu Chih-Hsiang , Chien Cheng-Yi 
Published: September 2016

Purpose
The purpose of this paper is to investigate volatility spillovers across the interest rate swap markets of the G7 economies, and then the authors investigate whether spillovers of swap markets contain useful information to explain subsequent stock price movements.

Design/methodology/approach
This study uses the short- and long-term swap spread volatility of the G7 countries to explore the spillover effects of international swap markets, and then investigates the relationship between swap and stock markets. The authors use the generalized VAR approach suggested by Diebold and Yilmaz (2012) to study spillovers of international swap markets. The Granger-causality tests are employed to examine the linkage of interest rate swap and stock markets.

Findings
This paper shows that a moderate spillover effect exists for the short- and long-term swap markets. Moreover, the results show that the short- and long-term swap markets of France and Germany have a larger impact on other countries’ swap markets than that of other countries’ swap markets on the French and German swap markets. Finally, the results indicate that the total volatility spillovers for the long-term swap markets have a larger influence on the total volatility spillover index of stock markets and the global stock market volatility than that of the short-term swap markets.

Originality/value
Prior literature has used impulse response and variance decomposition analyses to investigate international swap markets linkages. However, the results depend on the ordering of variables. This study uses the framework of Diebold and Yilmaz (2012) to overcome the ordering issue, and thus the authors can compute directional spillovers. This paper is the first study to explore the linkage of the total volatility spillover of swap markets and the stock markets.
Social media in medical and health care: opportunities and challenges
Authors: Lim Weng Marc 
Published: September 2016

Purpose
The purpose of this paper is to outline and discuss the opportunities and challenges of using social media in medical and health care.

Design/methodology/approach
The paper is predicated on practical rationality and adopts a commentary approach from a professional standpoint that is supported by informed findings from the extant literature and publicly accessible sources of information (e.g. daily news and governmental reports) to deliver the objective of this paper.

Findings
The paper presents three prospects that social media can offer to medical and health care practices, namely, enhancement in participatory medicine, quality of care, and emergency management and preparedness. Several challenges and risks of social media use in medical and health care are also put forth, including defamation, privacy, accuracy of information, and blurring of professional boundaries.

Originality/value
The identified benefits should propel an increase in social media adoption to improve the delivery of medical and health care while the highlighted pitfalls can help practitioners to avoid inappropriate use of social media in medical and health care.
Deforming mirrors converting GMOs into smog
Authors: Defez Roberto 
Published: September 2016

Purpose
The debate around the use and study of genetically modified organisms (GMOs) is so complex that frequently people miss that the outcome of some political/social/economic decisions are taken in such a way that the legal/agricultural/medical coherence is lost. The purpose of this text is to underline the contradictions in the European approach to GMOs, when for the past 20 years the European Union (EU) has been using and importing GMOs but rejecting its study or cultivation.

Design/methodology/approach
The approach follows the distance among public declarations against GMOs from most of the political representatives, followed by decision on our health, nutrition and economic development going exactly in the opposite direction. The arrival of the new genome-edited plants cannot solve all requirements, as in many cases an entire new function should be added and, at present, this will be again a GMO irrespective to the technique used to add a new gene. The delay in taking these decisions are now posing a hazard on the cultural and economic development of the EU.

Findings
The laws (directives) on GMOs in the EU are far too restrictive and suffer from an over-regulation that prevent any attempt to come to a science-based approach on genetically modified (GM) plants. The basis for the definition and the restrictions is on the technology and not on the final product. However, on the other hand, the GMOs are the only product where the safety analysis is on the final product (which is not the case for organics productions). The paradox is that all restrictions are concentrated on GM plants to be cultivated in Europe, as if the main hazard would be on the environmental impact of local cultivation. Meanwhile, the EU has no concern if the same environmental damage happens abroad and EU is the final user of the technology as 68 different GMOs are imported and used even for human consumption in Europe.

Originality/value
Fighting against the EU over-regulation would appear to be a position supporting multinational seed companies (none of them based in the EU), described as polluters. The proposed approach is the opposite, asking for a more restrictive regulation to show to the consumers that: most local EU high quality food products are derived from GM-fed animals; GM cotton is potentially far more risky than any GM food; and reducing GM plants cultivated in Europe increases the pesticide sold by chemical companies (mostly based in the EU).
A quality improvement project to improve the accuracy in reporting hospital acquired infections in post cesarean section patients in a district hospital in Rwanda
Authors: Nyiratuza Adeline , Wong Rex , Adomako Eva , Habagusenga Jean D’Amour , Nadew Kidest , Hitayezu Florien , Nirere Fabienne , Murekezi Emmanuel , Nzayirambaho Manassé 
Published: September 2016

Purpose
Hospitals are responsible for protecting the well-being of their patients and staff. To do so, accurate information is needed for the hospital to make appropriate decisions and allocate resources efficiently. This study aims to describe the implementation process of a surveillance system to reduce hospital-acquired infection (HAI) reporting errors in the maternity unit of a district hospital in Rwanda.

Design/methodology/approach
The team adapted an evidence-based tool to identify and report HAI, provided training to staff and distributed reporting responsibilities equally between the maternity staff to improve accuracy in HAI reporting.

Findings
The intervention successfully reduced the reporting discrepancy of HAI from 6.5 to 1.9 per cent: p < 0.05.

Practical implications
This case study described the implementation process of a surveillance system using strategic problem solving to reduce HAI reporting errors. The results can inform hospitals in similar settings of the steps to follow to implement a cost-neutral HAI surveillance system to reduce reporting errors. The accurate data will enable the hospital to take corrective measures to address HAI in the future.

Originality/value
The results will inform hospitals in similar settings of steps to follow to implement a cost-neutral HAI surveillance system using the SPS approach to reduce reporting errors.
Reducing post-cesarean wound infection at Muhororo Hospital by increasing hand hygiene practice
Authors: Nibamureke Adelphine , Kayonga Ntagungira Egide , Adomako Eva , Pawelzik Victor , Wong Rex 
Published: September 2016

Purpose
Post-cesarean wound infection (PCWI) is a common post-operative complication that can negatively affect patients and health systems. Poor hand hygiene practice of health care professionals is a common cause of PCWI. This case study aims to describe how strategic problem solving was used to introduce an alcohol-based hand rub in a district hospital in Rwanda to improve hand hygiene compliance among health care workers and reduce PCWI.

Design/methodology/approach
Pre- and post-intervention study design was used to address the poor hand hygiene compliance in the maternity unit. The hospital availed an alcohol-based hand rub and the team provided training on the importance of hand hygiene. A chart audit was conducted to assess the PCWI, and an observational study was used to assess hand hygiene compliance.

Findings
The intervention successfully increased hand hygiene compliance of health care workers from 38.2 to 89.7 per cent, p < 0.001, and was associated with reduced hospital-acquired infection rates from 6.2 to 2.5 per cent, p = 0.083.

Practical implications
This case study describes the implementation process of a quality improvement project using the eight steps of strategic problem solving to introduce an alcohol-based hand rub in a district hospital in Rwanda. The intervention improved hand hygiene compliance among health care workers and reduced PCWI using available resources and effective leadership skills.

Originality/value
The results will inform hospitals with similar settings of steps to create an environment that enables hand hygiene practice, and in turn reduces PCWI, using available resources and strategic problem solving.
Psychosocial benefits from participating in an adventure expedition race
Authors: Mykletun Reidar J. , Mazza Laura 
Published: September 2016

PurposeThe purpose of this paper is to identify psychosocial benefits that the race participants gained from participating in an adventure race (AR). The sample studied were participants of the Patagonian Expedition Race (PER), a multi-day AR that takes place in Chilean Patagonia.Design/methodology/approachData were collected in the 2012 prior to, during, and after the event. Observations and semi-structured interviews were conducted with seven four-member teams. Video material and open-ended questionnaires from 2010 to 2012 editions of the event were analysed for validating the findings from the 2012 race study. Interview and observation data were analysed in four steps, including preparation phase (transcription of interviews), exploration phase (searching for themes), reduction phase, and interpretation. Notes from observations and other sources were added to the data during phase 2.FindingsSix different types of psychosocial benefits of the PER participants emerged from the data analysis: the “flow” experience including immersion into the nature; the play state and changes between telic and para-telic meta-motivational states; exploration and tourist aspects; the creation of “communitas”, friendships, trust, and other social aspects; felt self-change; and the transferability of the benefits acquired to daily life.Research limitations/implicationsThe conclusions are limited by the sample size and the case study design. Hence, the study should be repeated in other adventure and expedition race settings and contrasted to studies in shorter ARs as well as in other types of small team sports.Practical implicationsThe ARs gives opportunities for unique experiences of coping with nature in extreme conditions, thus developing personal insight and outdoor survival skills. The skills and personal development were applicable to everyday life. Moreover, similar races may be organized in different settings to provide varied options for athletes to participate in such races.Social implicationsThe benefits gained by the participants are considered useful for coping with demands in working life. This applied especially to enhanced self-insights, attitudes towards hindrances and obstacles, and teamwork skills. The race might be used as parts of training for leaders in organizations of all kinds.Originality/valueTo the best of the authors’ knowledge, this is the first research paper applying the concept of psychosocial benefits when exploring the outcomes that athletes gain from their AR participation.
Professional football clubs retail branding strategies
Authors: Szymoszowskyj Adam , Winand Mathieu , Kolyperas Dimitrios , Sparks Leigh 
Published: September 2016

Purpose
While some football clubs are recognised as popular brands, little is known about the way they leverage their brand in their merchandise retailing. To address this gap the purpose of this paper is to investigate retail branding strategies used by professional football clubs through brand equity and supply chain management. In particular, it analyses the type of product merchandised, the reasons for selling certain products and the ways through which football clubs merchandise, including their partners in distribution channels.

Design/methodology/approach
A qualitative approach was undertaken involving content analysis of 22 Scottish professional football clubs’ websites and annual reports, and semi-structured interviews with seven football clubs retail managers and four supply chain partners. Transcribed data were coded and thematically organised through an inductive process using the qualitative data analysis software NVivo 10.

Findings
Three types of merchandise have been identified: basic, fashion and short season. Building brand equity is considered the main motive for retailing merchandise. Some football clubs use intermediaries or outsourcers to respond to sudden consumer demands and to ensure high levels of service, whereas others have an integrated supply chain which allows for greater control.

Research limitations/implications
This paper contributes to the discussion on the role of retailing in football club brand equity. It suggests initiating intermediaries in the distribution channels to build brand equity thus enabling clubs to become more responsive to consumer demand.

Originality/value
This is the first paper to look at retail branding strategies of professional football clubs.
Cosmopolitanism and transnational elite entrepreneurial practices
Authors: Nicolopoulou Katerina , Kakabadse Nada K. , Nikolopoulos Kanellos Panagiotis , Alcaraz Jose M. , Sakellariou Konstantina 
Published: September 2016

PurposeThe paper aims to focus on the role that cosmopolitanism and, in particular, “the cosmopolitan disposition” (Woodwardet al., 2008) plays in the process of entrepreneurial business by transnational business elites in Dubai.Design/methodology/approachAdopting a relational perspective based on Bourdieu and Wacquant’s (1992)Reflexive Sociology, as well as an inductive design, the authors conducted 30 semi-structured interviews focusing on both expatriates and Emiratis (locals/nationals) who displayed key features of a transnational business elite.FindingsThe findings indicate that the cosmopolitan disposition is an asset for transnational business elites when they venture in the context of Dubai.Research limitations/implicationsThe findings would have to be further replicated in similar contexts, i.e. other major cities displaying similar cosmopolitan features with Dubai. A theoretical framework that calls for further study of transnational entrepreneurship via the lens of cosmopolitan disposition and Bourdieuan “habitus” is proposed.Practical implicationsThe research outlines cosmopolitan skills for a transnational business elite which are required when entrepreneurial ventures are developed in the context of a city like Dubai.Social implicationsCosmopolitanism and transnational entrepreneurship change cities like Dubai around the world constantly. Therefore, this study aims at achieving a better understanding of these changes and the ways in which they occur.Originality/valueStudies on transnational entrepreneurship have already adopted Bourdieu’s theory (1977/1986), but this is the first time the cosmopolitan perspective and disposition is researched using this approach.
Exploring cosmopolitanism through the perspective of reluctant cosmopolites
Authors: Bazin Yoann , Martin Virginie 
Published: September 2016

Purpose
Studies on cosmopolites often focus on expatriates or entrepreneurs. Although intentional cosmopolites do exist, and surely represent an important part of those individuals who define themselves as citizens of the world, the author suggests that a les-explored and darker variant also exists: reluctant cosmopolites.

Design/methodology/approach
The author reviews Olivier Geai’s book “La parole est aux migrants”, which presents first-person narratives of migrants from their childhoods to the point of their intentions of migrating, their journeys and their arrivals in France. Following the established logic of reviews in the society and business review, the author will place this book in tension with the academic literature on cosmopolitanism, mostly through the excellent “The Cosmopolitan Ideal” edited by Sybille de la Rosa and Darren O’Byrne.

Findings
Exploring cosmopolitanism through the perspective of reluctant cosmopolites leads to understanding the phenomenon as a process (cosmopolitanization) rather than a state, and to engage with the idea of cities of refuge.

Originality/value
Developing the notion of cities of refuge, which are not utopias or ideals – but revolutionary – radical inspirations to rethink a world that cannot be constructed tomorrow based on the yesterday’s blueprints.
Cosmopolitanism or globalization: the Anthropocene turn
Authors: Alcaraz Jose M. , Sugars Katherine , Nicolopoulou Katerina , Tirado Francisco 
Published: September 2016

PurposeThe purpose of this paper is to advance the debate on “cosmopolitanism or globalization” by approaching this rich literature from cultural, ethical and governance angles, and by introducing key notions from the work that has taken place in the natural sciences, around the Anthropocene.Design/methodology/approachThis paper is based on analytical tactics that draw on a literature review and thematic analysis.FindingsThe composite analytical “lens” is introduced here (crafted around cultural, ethical and governance angles) to approach the debate on “cosmopolitanism or globalization” plus the engagement with the literature on the Anthropocene, allow us to engage with current understandings of the global and the “planetary” that are at the heart of cosmopolitanism.Research limitations/implicationsThe paper deals with and merges two complex streams of literature (“cosmopolitanism or globalization” and the Anthropocene), and as such, needs to be seen as part of an initial, exploratory scholarly effort.Practical implicationsThe analytical “lens” described here shall be of further use to develop current trends re-claiming cosmopolitanism for the study of organizations.Social implicationsThis work can help nurture a cosmopolitan sensitivity which celebrates difference, highlights expanded concerns for the “distant other” and fosters involvement in new forms of governance.Originality/valueThe approaches introduced here bring new angles to continue thinking about the planet as the “cosmos” of cosmopolitanism, and to explore new understandings around organizations and (global) responsibility.