bluuebunny/crossref_metadata_2025_split huggingface dataset:
A fresh look at the role of switching cost in influencing customer loyalty
Authors: Ram Jiwat , Wu Ming-Lu 
Published: September 2016

Purpose
The purpose of this paper is to investigate the possible mediating role of switching cost (SC) in influencing customer loyalty (CL).

Design/methodology/approach
The authors derive a model containing the relationships between customer satisfaction (CS), brand image (BI), and CL through mediating effects of SC. Data collected from 200 subscribers of China Mobile was analysed using structural equation modelling technique.

Findings
The authors find that SC does not mediate the relationship between CS and CL, nor that between BI and CL. While both CS and BI have a direct and positive relationship with CL, only CS is positively associated with the SC. SC in itself has no direct relationship with CL, necessitating further understanding of its role.

Research limitations/implications
Prior findings have suggested the mediating role of SC, this study, however, show that SC does not have any mediating role in influencing CL. In fact, the direct role of SC is also questioned, as the authors do not find any direct relationship between SC and CL.

Practical implications
While managers should retain a balanced strategy for implementing SC, developing a strong BI and achieving CS is more important, and could help avoid any negative implications that may ensue from the implementation of SC.

Originality/value
This paper offers empirical evidence of the importance of SC – or rather lack of it – in enhancing CL. It also helps explain how SC interacts with CS and BI.
Corporate governance during financial distress – an empirical analysis
Authors: Parkinson Marjan Marandi 
Published: September 2016

Purpose
The traditional form of legal research with its predominant emphasis on doctrinal and theoretical analysis is now increasingly augmented by empirical research that seeks to document actions and decisions and draw broader conclusions. This relatively new research tradition is arguably making a positive contribution to legal theory and practice, particularly in the USA [for a general discussion see SJ Lubben, “Do Empricial Bankruptcy Studies Matter?” (2012) 20 ABI L Rev 715]. The paper aims to report on the use of empirical research to examine corporate governance in the context of financially distressed UK public companies.

Design/methodology/approach
The paper uses statutory corporate filings and mandatory stock exchange reports to document the process of informal debt resolution prior to the company’s entry into administration or Company Voluntary Arrangement. The findings are presented in an innovative way as a series of case studies focusing on process, participants and outcomes of informal debt resolution.

Findings
The paper concludes that it is possible to use case study research as a means to explore corporate governance in the context of financially distressed companies. Although such an approach is challenging in various ways, there are some advantages that complement more traditional research approaches. The findings show how directors’ attention shifts away from shareholders’ interests to those of creditors at times of financial distress and challenges conventional models of governance that stress shareholder value.

Originality/value
The distinctive features of the research are the development of a case-study based approach that draws on publicly available data sources, a process based analysis and a synthesis of corporate governance and law.
The role of audit quality in firm valuation
Authors: Alfraih Mishari M. 
Published: September 2016

Purpose
The purpose of this paper is to examine the effect of audit quality on the value relevance of earnings and book value. Because joint audit is mandated for all Kuwait Stock Exchange-listed firms, it is hypothesized that the higher the quality of the audit team (as measured by the number of Big 4 audit firms in the joint audit team), the higher the value relevance of earnings and book values for equity valuation.

Design/methodology/approach
Consistent with prior research, the value relevance of earnings and book value is measured by the adjusted R2 derived from the Ohlson’s 1995 regression model. The number of Big 4 audit firms represented on the firm’s audit team is used as a proxy for audit quality. Three tiers of audit quality exist, namely, two non-Big 4 audit firms, one Big 4 and one non-Big 4 audit firms or two Big 4 audit firms. To address this paper’s objective, the association between audit quality and the value relevance of earnings and book value were examined using four approaches. The final sample consists of 1,836 firm-year observations and covers fiscal years from a 12-year period (2002-2013).

Findings
Taken together, the four approaches used collectively provide empirical evidence that audit quality positively and significantly affects the value relevance of accounting measures to market participants. Importantly, the results reveal significant variations in the value relevance of earnings and book value jointly across the three possible auditor combinations.

Research limitations/implications
Although using auditor size as a proxy for audit quality is well established in the auditing literature, a limitation of that proxy is that it measures audit quality dichotomously, which implicitly assumes a homogeneous level of audit quality within each group.

Practical implications
The findings show the importance of high-quality and rigorous external audits in improving the value relevance of accounting information.

Originality/value
This study contributes to the extent literature on audit quality by exploring the role of audit quality in a unique institutional setting that imposes mandatory joint audits. Although prior studies have investigated the effect of joint audit pair choice on earnings management and audit fee premium, this study is the first to investigate the effect of joint audit pair choice on the value relevance of accounting information.
Individual tax compliance in China: a review
Authors: Young Angus , Lei Lawrence , Wong Brossa , Kwok Betty 
Published: September 2016

PurposeThe purpose of this paper is to review research about China’s individual tax compliance. While empirical research in this jurisdiction is still in its infancy, the scale of the problem might be under estimated, or at least over looked. Comparatively, tax compliance as a subject matter has received considerable attention in developed Western economies, where the data had revealed an increasing trend of taxpayers not complying with their tax obligations. Although, this issue had not received as much attention by the Chinese government, as the world’s second largest economy and one of the most populous nations in the world, tax compliance is of critical importance to the Chinese economy and welfare of its citizens. Therefore, it is crucial that a review about China’s tax compliance research should be conducted to identify gaps in the literature.Design/methodology/approachThis paper focuses specifically on a review of empirical research about China’s individual tax compliance. While, this work is primarily descriptive, it builds on existing research to make normative recommendations aimed at improving tax compliance in China.FindingsThis paper reaffirmed earlier findings in the literature that Confucianism influences both Chinese social and individual ethical values, any attempt to foster greater tax compliance in China should appeal to the importance of taxes as contributions to the public funding of family and community welfare. However, what was missing from previous research is that the assumption about Chinese ethical values was overly narrow. Apart from Confucianism, another Chinese philosophy known as Legalism is also influential in prompting ethical behaviour, in particular on regulatory issues. Therefore, tax compliance in China drawing on Chinese ethical values should include both incentives and disincentives to prompt individuals to comply with their tax obligations.Research limitations/implicationsThe observations and recommendations put forward in the paper are principle-based solutions drawn from Chinese ethical values. Furthermore, no detailed discussions on enforcement are included, as it is beyond the scope of the paper. Hence, the recommendations will require further empirical testing and should be examined in future research.Originality/valueThis review draws attention to a subject matter in China that has been overlooked. Apart from revisiting the key and related literature on China, this paper identified a gap that had been neglected in earlier research. Legalism, a less known Chinese ethical school of thoughts, is an important to the design of tax regulations prompting individuals to comply with their tax obligations.
Characterization of bulk to thin wall mechanical response transition in powder bed AM
Authors: Brown Ben , Everhart Wes , Dinardo Joe 
Published: September 2016

Purpose
In the development of powder bed additive manufacturing (AM) process parameters, the characterization of mechanical properties is generally performed through relatively large mechanical test samples that represent a bulk response. This provides an accurate representation of mechanical properties for equivalently sized or larger parts. However, as feature size is reduced, mechanical properties transition from a standard bulk response to a thin wall response where lower power border scans and surface roughness have a larger effect.

Design/methodology/approach
For this study, samples of wall thickness varying between 4.0 and 0.25 mm were built in 304L on the selective laser melting (SLM) platform and Ti-6Al-4V on the electron beam melting (EBM) platform. Samples were then mechanically tested, and fractography was performed for analysis.

Findings
This study experimentally identifies the threshold between bulk and thin wall mechanical properties for 304L SS on the SLM platform and Ti-6Al-4V on the EBM platform. A possible method for improving those properties and shifting the transition from bulk to thin wall response to smaller wall thicknesses by manipulation of scan pattern was investigated.

Originality/value
This study is a novel investigation into the effect of reduced wall thickness on the mechanical properties of a part produced by powder bed AM.
In-situ thermal image correlation with mechanical properties of nylon-12 in SLS
Authors: Wroe William Walker , Gladstone Jessica , Phillips Tim , Fish Scott , Beaman Joseph , McElroy Austin 
Published: September 2016

Purpose
This paper aims to establish a method to verify in real time the quality of a part being built using Selective Laser Sintering (SLS).

Design/methodology/approach
A SLS build of 30 Nylon 12 tensile bars was done while using an infrared camera to record the thermal history of each bar. The thermal history was then compared to the ultimate tensile strength (UTS) of each bar. In addition, an attempt was made to identify where the fracture of each bar occurred based on its thermal history.

Findings
Several analysis techniques were used to compare the thermal history of each bar to its UTS. The strongest correlation found was 0.746. In addition, multiple strategies for predicting the break location where used, with the most successful making a correct prediction on 46 per cent of the bars.

Originality/value
This paper studies the feasibility of in-situ build verification, a technique that if successful would greatly help the further adoption of SLS as a method of manufacturing.
Temperature history within laser sintered part cakes and its influence on process quality
Authors: Josupeit Stefan , Schmid Hans-Joachim 
Published: September 2016

Purpose
The temperature distribution and history within laser sintered part cakes is an important aspect regarding the process quality and reproducibility of the polymer laser sintering process. This paper aims to an analysis of the temperature history during the build and cooling phase, which is decisive for powder ageing effects and the development of part quality characteristics.

Design/methodology/approach
A measurement system for three-dimensional in-process temperature measurements is set up and the influence of different parameters on the inner part cake temperature distribution and history is analyzed. In addition, position dependent temperature histories are finally correlated with powder ageing effects.

Findings
The main parameters influencing the part cake temperature history are figured out. Temperature inhomogeneities on the powder bed surface are detectable within the part cake, but only for a specific time or additional build height. Heat flux through the build frame results in different cooling rates dependent on z height. A combination of process parameters and build job layout results in individual, position-dependent temperature histories. As a consequence, completely different ageing intensities are found within one part cake.

Research limitations/implications
Temperature measurements are limited to part-free powder cakes so far. To transfer the results to other boundary conditions and machine types, simulation tools have to be developed and validated.

Originality/value
For the first time, the inner part cake temperature distribution and history have been measured during all build phases and with a high sensor density. The results of this work help to understand the temperature history dependency of powder and part properties and can therefore be used to develop optimized process controls.
Pushing the boundaries: urban unrest as anti-social behaviour
Authors: Young Gareth James 
Published: September 2016

Purpose
To explore the way in which responses to urban disorder have become part of the anti-social behaviour (ASB herein) toolkit following the 2011 disorders in England. In particular, the purpose of this paper is to unpack the government’s response to the riots through the use of eviction. It is argued that the boundaries of what constitutes ASB, and the geographical scope of the new powers, are being expanded resulting in a more pronounced unevenness of behaviour-control mechanisms being deployed across the housing tenures.

Design/methodology/approach
Using a qualitative research design, 30 in-depth interviews were undertaken with housing, ASB, and local police officers alongside a number of other practitioners working in related fields. These practitioners were based in communities across east London, the West Midlands and Greater Manchester. This was augmented with a desk-based analysis of key responses and reports from significant official bodies, third sector and housing organisations.

Findings
Findings from the research show that responses to the 2011 riots through housing and ASB-related mechanisms were disproportionate, resulting in a rarely occurring phenomenon being unnecessarily overinflated. This paper demonstrates, through the lens of the 2011 riots specifically, how the definition of ASB continues to be expanded, rather than concentrated, causing noticeable conflicts within governmental approaches to ASB post-2011.

Research limitations/implications
This research was undertaken as part of a PhD study and therefore constrained by financial and time implications. Another limitation is that the “riot-clause” being considered here has not yet been adopted in practice. Despite an element of supposition, understanding how the relevant authorities may use this power in the future is important nonetheless.

Originality/value
Much effort was expended by scholars to analyse the causes of the 2011 riots in an attempt to understand why people rioted and what this says about today’s society more broadly. Yet very little attention has been focused on particular legislative responses, such as the additional riot clause enacted through the Anti-Social Behaviour, Crime and Policing Act 2014. This paper focuses on this particular response to explore more recent ways in which people face being criminalised through an expansion of behaviour defined as ASB.
The impact of dispersal powers on congregating youth
Authors: Cockcroft Tom , Bryant Robin , Keval Harshad 
Published: September 2016

Purpose
The purpose of this paper is to present research which evaluated the impact of Dispersal Orders in an English town.

Design/methodology/approach
The study used a mixed method design to, qualitatively, explore the impact of the intervention on young people and, quantitatively, the impact on recorded crime/anti-social behaviour.

Findings
The use of Dispersal Orders in the town being studied highlighted a number of issues detrimental to young people. Powers appeared to be used to control the congregating rather than anti-social behaviour of young people and their use could increase young peoples’ feelings of vulnerability.

Practical implications
The findings suggest that Dispersal Orders (and the newer Public Spaces Protection Orders (PSPOs)) may be ineffective if they are used without the focus of a specific anti-social behaviour issue.

Social implications
The findings suggest that the use of Dispersal Orders to deal with non-anti-social behaviour issues are likely to alienate young people and have the potential to inadvertently place them at further risk. They also suggest that the PSPO could very well exacerbate the substantial issues which have been identified in the present research.

Originality/value
This research is original and suggests that the negative findings of earlier pieces of research into Dispersal Orders can be replicated in very different geographical environments and in areas with low levels of general deprivation where no substantial anti-social behaviour issues were identified. Furthermore, it uses original data to contextualize contemporary developments in anti-social behaviour, namely the introduction of PSPOs.
A two‐phase automatic static correction method
Authors: Sun Yimin , Tonellot Thierry , Kamel Bahaaeldin , Bakulin Andrey 
Published: September 2016

ABSTRACTStatics are an effective approach to correct for complex velocity variations in the near surface, but so far, to a large extent, a general and robust automatic static correction method is still lacking. In this paper, we propose a novel two‐phase automatic static correction method, which is capable of handling both primary wave statics (PP statics) and converted‐wave statics (S‐wave statics). Our method is purely data driven, and it aims at maximizing stacking power in the target zone of the stack image. Low‐frequency components of the data are analysed first using an advanced genetic algorithm to estimate seed statics and the time structure for an event of interest, and then the original full‐band data are further aligned via the back‐and‐forth coordinate descent method using the seed statics as initial values and the time structure for event alignment guidance. We apply our new method to two field datasets, i.e., one for 2D PP static correction and the other for 3D S‐wave static correction.
Effects of species diversity on fine root productivity increase with stand development and associated mechanisms in a boreal forest
Authors: Ma Zilong , Chen Han Y. H. 
Published: September 2016

Summary

There is a growing interest in understanding the relationship between diversity and below‐ground productivity due to the critical contribution of below‐ground systems to overall terrestrial productivity. Yet, the temporal (seasonal and developmental) changes in diversity effects on below‐ground productivity and their underlying mechanisms remain unclear.

We hypothesized that (i) diversity effects on fine root productivity increase with stand development, and (ii) increased diversity effects associated with stand development result from augmented horizontal soil space utilization, increased forest floor depth for rooting, enhanced effects in nutrient‐poor soil layers and/or foraging towards high nutrient availability.

We investigated the effects of tree species diversity on fine root productivity by sampling 18 stands dominated by single species and their mixtures in post‐fire boreal forests of two stand ages (8 and 34 years following stand‐replacing fire). Species evenness was significantly higher in species mixtures than in single‐species‐dominated stands at both age classes, while species richness did not differ across stand types and age classes.

We found that the annual fine root production was higher in mixtures than the mean of single‐species‐dominated stands in both stand ages, with a significantly higher magnitude of effects in the 34‐year‐old than 8‐year‐old stands. Mixtures had higher horizontal soil volume filling than single‐species‐dominated stands with a more pronounced increase in the 34‐year‐old than 8‐year‐old stands. Compared with the 8‐year‐old stands, the 34‐year‐old stands had increased forest floor depth and greater overyielding with soil depth, and their fine root productivity was more responsive to the vertical variation in soil phosphorus concentrations among soil layers.

Synthesis. Our results provide evidence for increasing positive diversity effects on fine root productivity with stand development in heterogeneous natural forests. Moreover, our results indicate that the increased positive diversity effects with stand development was the result of multiple mechanisms, including higher horizontal soil volume filling, a thicker forest floor layer for rooting, a higher magnitude of complementarity in nutrient‐poor deep soil layers and stronger nutrient foraging towards soil layers with high nutrient concentrations in older than younger stands.
Lagging behind: have we overlooked previous‐year rainfall effects in annual grasslands?
Authors: Dudney Joan , Hallett Lauren M. , Larios Loralee , Farrer Emily C. , Spotswood Erica N. , Stein Claudia , Suding Katharine N. 
Published: September 2016

SummaryRainfall is a key determinant of production and composition in arid and semi‐arid systems. Long‐term studies relating composition and water availability primarily focus on current‐year precipitation patterns, though mounting evidence highlights the importance of previous‐year rainfall particularly in grasslands dominated by perennial species. The extent to which lagged precipitation effects occur in annual grasslands, however, remains largely unexplored.We pair a long‐term study with two manipulative experiments to identify patterns and mechanisms of lagged precipitation effects in annual grasslands. The long‐term study captured variation in functional group (exotic annual forbs and grasses) abundance and precipitation across 8 years at three northern California grassland sites. We then tested whether lagged rainfall effects were created through seed production and litter (residual dry matter, RDM) by manipulating rainfall and litter, respectively.Rainfall from the previous‐year growing season (both seasonal and total rainfall) shifted functional group abundance. High lagged rainfall was associated with increased grass and decreased forb abundance the following year. Current‐year seasonal rainfall also influenced species composition, with winter rain increasing forb and decreasing grass abundance. Lagged precipitation effects were generally stronger for forbs than for grasses. Our experimental studies provided evidence for two mechanisms that contributed to lagged effects in annual grasslands. Higher rainfall increased seed production for grasses, which translated to more germinable seed the following year. Higher rainfall also increased biomass production and RDM, which benefited grasses and reduced forb abundance.Synthesis. Our results highlight the importance of previous‐year precipitation in structuring annual community composition and suggest two important biotic pathways, seed rain and RDM, that regulate lagged community responses to rainfall. Incorporating lagged effects into models of grassland diversity and productivity could improve predictions of climate change impacts in annual grasslands.