bluuebunny/crossref_metadata_2025_split huggingface dataset:
Effects of contractual flexibility on conflict and project success in megaprojects
Authors: Wu Guangdong , Zhao Xianbo , Zuo Jian , Zillante George 
Published: December 2017

PurposeThis study aims to investigate the influence of contractual flexibility on different types of conflict, determine if contractual flexibility is significantly correlated with project success between contracting parties, verify the mediating effect of project conflicts on the relationship between contractual flexibility and project success and examine the relationship between different types of conflicts and project success in megaprojects.Design/methodology/approachA theoretical model was developed and a structured questionnaire survey was conducted with 468 professionals. The structural equation modeling technique was used to analyze the data.FindingsThe results showed that both types of contractual flexibility – term and process flexibility – were correlated with and significantly positively affected project success, and term flexibility was found to have a greater influence. The introduction of project conflicts significantly weakened the relationship between contractual flexibility and project success, verifying the partial mediating effect of conflicts. All types of project conflicts play a destructive role in achieving project success; relationship conflict had the largest negative effect. Contractual flexibility affects two paths with respect to project success: the direct path (contractual flexibility → project success) and the indirect path (contractual flexibility → conflict → project success). The direct effect of contractual flexibility on project success is positive; the corresponding indirect effect is negative. The direct effect is greater than the corresponding indirect effect.Research limitations/implicationsDifferent types of conflicts may mutually transform to extent certain degree. However, this study did not address the potential influence of conflict transformation on project success. The results implied that more emphasis should be placed on contractual terms, particularly on developing flexible terms in the contractual document, when implementing megaprojects. Meanwhile, this study reveals the effects of conflicts on project success in megaprojects, which provides a useful reference for project stakeholders to avoid the negative effect of conflicts.Practical implicationsThis study provides a better understanding of the relationship between contractual flexibility, types of conflicts in megaprojects and a reliable reference for the project manager to effectively deal with these related issues. This implies the contracting parties strengthen communication and cooperation to establish a trust mechanism, while reducing the negative influence of project conflicts and enhancing the positive effect of contractual flexibility.Originality/valueFew studies have investigated the effects of contractual flexibility on conflict and project success in megaprojects; this study contributes significant theoretical and practical insights to contract management and conflict management and provides a reliable reference to achieve project success.
Marketing mix, customer value, and customer loyalty in social commerce
Authors: Wu Ya-Ling , Li Eldon Y. 
Published: December 2017

PurposeBased on stimulus-organism-response model, the purpose of this paper is to develop an integrated model to explore the effects of six marketing-mix components (stimuli) on consumer loyalty (response) through consumer value (organism) in social commerce (SC).Design/methodology/approachIn order to target online social buyers, a web-based survey was employed. Structural equation modeling with partial least squares (PLS) is used to analyze valid data from 599 consumers who have repurchase experience via Facebook.FindingsThe results from PLS analysis show that all components of SC marketing mix (SCMM) have significant effects on SC consumer value. Moreover, SC customer value positively influences SC customer loyalty (CL).Research limitations/implicationsThe data for this study are collected from Facebook only and the sample size is limited; thus, replication studies are needed to improve generalizability and data representativeness of the study. Moreover, longitudinal studies are needed to verify the causality among the constructs in the proposed research model.Practical implicationsSC sellers should implement more effective SCMM strategies to foster SC CL through better SCMM decisions.Social implicationsThe SCMM components represent the collective benefits of social interaction, exemplifying the importance of effective communication and interaction among SC customers.Originality/valueThis study develops a parsimonious model to explain the over-arching effects of SCMM components on CL in SC mediated by customer value. It confirms that utilitarian, hedonic, and social values can be applied to online SC and that SCMM can be leveraged to achieve these values.
Organizational capabilities and knowledge management success: a quartet of case studies
Authors: Pandey Satyendra C. , Dutta Andrew , Nayak Amar KJR 
Published: December 2017

Purpose
The aim of this paper is to understand the role of organizational capabilities in knowledge management (KM) success pattern and how KM initiatives can be designed for organizational success.

Design/methodology/approach
The authors adopted a qualitative, descriptive case study research design to study the complex contextual issue of organizational capabilities and its role in KM success of information technology companies.

Findings
Findings of the study indicate that success of KM is not only bound by its processes but also by key infrastructure which can either promote or inhibit KM. To realize KM success, infrastructure capabilities have to be supported by knowledge process capabilities and vice versa.

Research limitations/implications
Future research can continue to examine organizational capabilities from the perspective of teams or business units in contrast to the organization.

Originality/value
This paper adds valuable empirical insights from Indian standpoint to the existing KM literature concerning preconditions of success and failure of KM initiatives in companies.
Could perverse incentives encourage financial services compliance and internal audit staff to ignore or engage in illegal behaviour?
Authors: Michael Bryane , Williams Mark 
Published: December 2017

Purpose
The purpose of this paper is to understand why managers, internal auditors and compliance staff (in financial firms specifically and using Malaysia as a concrete example) can want to ignore compliance-related legislation (a law on anticompetitive behaviour in this case).

Design/methodology/approach
The authors review, discuss and critique the literature on compliance and institutions in the light of existing data from Malaysia’s financial industry (literally confronting theory with data).

Findings
Legislative design can actually encourage managers and their auditors disobey/ignore the law for reasons which previous theories cannot explain.

Research limitations/implications
This research does not use the regression techniques in vogue now. The findings, nevertheless, imply that attempts to explain phenomenon in management auditing should start with the laws governing managerial activity.

Practical implications
Auditors may use the methods used in this study to assess the extent to which financial services firms’ managers have incentives to comply with laws. Similarly, this research can quantify the extent to which internal auditors in these firms have incentives to find untoward conduct.

Social implications
Poorly designed laws affecting managerial auditing derive from pre-existing social relationships, as well as help shape them (as shown using data). Identifying areas of non-compliance may actually signal deeper problems in the way businessmen and lawmakers make and enforce laws requiring compliance and self-assessment.

Originality/value
The authors know of no study looking at the economic incentives driving internal auditors’ behaviour – particularly in the area of antitrust. They show how law shapes management and auditors’ incentives, quantify these incentives and show how/why previous research fails to explain these incentives.
Social enterprises operating in the South Wales valleys: a Delphi study of persistent tensions
Authors: Samuel Anthony , White Gareth R.T. , Jones Paul , Fisher Rebecca 
Published: December 2017

PurposeThis paper aims to examine the factors that influence and collectively conspire to inhibit social enterprises’ abilities to flourish in geographies of economic and social deprivation. Drawing upon the extant literature, it deploys a Delphi study to rank the relative importance of these factors.Design/methodology/approachA two-round Delphi study has been used to assess the relative importance of the issues that beset social enterprises. The research panel consisted of owner-managers of nine social enterprises from South Wales (UK).FindingsThe findings indicate that the prime challenge faced by social enterprise owner-managers is balancing their dual mission. The difficulties faced in delivering social value while remaining financially viable is one that appears to impinge upon the other strategic and operational challenges they face.Research limitations/implicationsThe generalizability of this study that utilizes expert insight is dependent upon the nature of the panel. In this instance, social enterprise owner-managers studied operated within a socially deprived region of the UK. The relative influence of the tensions that affect social enterprises in less impoverished areas of the UK or other geographies may well differ.Originality/valueDrawing upon the extant literature that examines the tensions that surround social enterprises, the prevailing factors are considered and ranked of significance. The resulting ranking provides a crystallised vantage point for policy and support. This could be used to better inform the allocation of resources to facilitate a favourable eco system capable of supporting social enterprises who operate in areas troubled by economic and social deprivation.
Cyclophilin D promotes tubular cell damage and the development of interstitial fibrosis in the obstructed kidney
Authors: Hou Weiping , Leong Khai G , Ozols Elyce , Tesch Greg H , Nikolic‐Paterson David J , Ma Frank Y 
Published: December 2017

SummaryCyclophilin D (CypD) is an important component in mitochondrial‐dependent tubular cell death in acute kidney injury. However, it is not known whether CypD contributes to tubular cell damage in chronic interstitial fibrosis. We investigated this question in the unilateral ureter obstruction (UUO) model of renal interstitial fibrosis. Groups of CypD−/− and wild type (WT) mice were killed 7 or 12 days after UUO surgery. The significant tubular cell apoptosis seen in WT UUO was significantly reduced in CypD−/− UUO based on TUNEL and cleaved caspase 3 staining. Other markers of tubular cell damage; loss of E‐cadherin and AQP1 expression, were also reduced in the CypD−/− UUO kidney. This reduced tubular damage was associated with less inflammation and a partial protection against loss of peritubular capillaries. The prominent accumulation of α‐SMA+ myofibroblasts and interstitial collagen deposition seen in WT UUO was significantly reduced in CypD−/− UUO on day 12, but not day 7. Activation of several pro‐fibrotic signalling pathways (p38 MAPK, JNK and Smad3) was unaltered in CypD−/− UUO, arguing that CypD acts independently to promote renal fibrosis. CypD deletion in cultured tubular cells attenuated oxidative stress‐induced pro‐inflammatory, pro‐fibrotic and apoptotic responses; however, responses to angiotensin II and LPS were unaffected. In contrast, CypD deletion in cultured renal fibroblasts did not affect PDGF‐induced proliferation or TGF‐β1‐induced collagen I expression, suggesting no direct role of CypD in the fibroblast response. In conclusion, we have identified a role for CypD in chronic tubular cell damage and in the development of renal interstitial fibrosis.
Topographies of ‘care pathways’ and ‘healthscapes’: reconsidering the multiple journeys of people with a brain tumour
Authors: Llewellyn Henry , Higgs Paul , Sampson Elizabeth L , Jones Louise , Thorne Lewis 
Published: December 2017

AbstractPeople diagnosed with brain tumours enter new and unfamiliar worlds in which they must make complex and previously unimaginable decisions about care, treatment and how to live their lives. While decisions are increasingly based around care pathways, these are embedded in values that often fail to accord with those of patients. In this article, we examine the cases of people with a brain tumour and how they, their families and healthcare professionals navigate and intervene in the course of life‐threatening disease. We use ethnographic data (2014–16) and modified social theory to highlight: (1) patients’ interpretations of disease and care and how they might differ from dominant biomedical logics; (2) complexity and contingency in care decisions; (3) rapid and unanticipated change owing to disease and bodily change; and (4) how people find ways through a world that is continually in motion and which comes into being through the combined action of human and non‐human agencies. Our modified ‘healthscapes’ approach provides an analytic that emphasises the constant precariousness of life with a brain tumour. It helps to explain the times when patients’ feel bumped off the pathway and moments when they themselves step away to make new spaces for choice.
Review article: Best practice management of low back pain in the emergency department (part 1 of the musculoskeletal injuries rapid review series)
Authors: Strudwick Kirsten , McPhee Megan , Bell Anthony , Martin‐Khan Melinda , Russell Trevor 
Published: December 2017

AbstractLow back pain (LBP) is a common presentation to the ED, and a frequent cause of disability globally. The ED management is often associated with high rates of imaging, misuse and overuse of pharmacology and subsequent financial implications. Given this, improved quality of care for patients with LBP in ED is essential. This rapid review investigated best practice for the assessment and management of LBP in the ED. PubMed, CINAHL, EMBASE, TRIP and the grey literature, including relevant organisational websites, were searched in 2015. Primary studies, systematic reviews and guidelines were considered for inclusion. English‐language articles published in the past 10 years that addressed acute LBP assessment, management or prognosis in the ED or acute setting were included. Data extraction of included articles was conducted, followed by quality appraisal to rate the level of evidence where possible. The search revealed 1538 articles, of which 38 were included in the review (n = 8 primary articles, n = 13 systematic reviews and n = 17 guidelines). This rapid review provides clinicians managing LBP in the ED a summary of the best available evidence to risk stratify and enhance the quality of care, optimising patient outcomes. Consistent evidence was found to support the use of ‘red flags’ to screen for serious pathologies, diagnostic tests being reserved for use only in the presence of red flags, the judicious prescribing of opioids, identification of psychosocial risk factors as predictors of poorer outcome and promotion of early return to work and function.
Taxonomy of the genus Atherigona Rondani (Diptera: Muscidae) from Korea
Authors: Suh Sang Jae , Kwon Yong Jung 
Published: December 2017

AbstractThe Korean shoot fly genus Atherigona Rondani is reviewed taxonomically. A total of five species was identified: A. (Acritochaeta) orientalis Schiner, A. (Atherigona) biseta Karl, A. (Atherigona) falcata (Thomson), A. (Atherigona) oryzae Malloch, and A. (Atherigona) bifurca sp. nov. Of these, A. (Atherigona) bifurca sp. nov. is new to science, and A. (Atherigona) biseta Karl and A. (Atherigona) falcata (Thomson) are reported for the first time in Korea. A key to Korean species and photographs of external features are provided.
Clinical factors are associated with vitamin D levels in IBD patients: A retrospective analysis
Authors: Schäffler Holger , Schmidt Martin , Huth Astrid , Reiner Johannes , Glass Änne , Lamprecht Georg 
Published: December 2017

OBJECTIVEThere is growing evidence that vitamin D deficiency plays a role in the development and the course of inflammatory bowel disease (IBD). However, the correlation between vitamin D deficiency and clinical parameters in IBD is still not completely understood.METHODSA retrospective study of IBD patients was performed. Vitamin D values were analyzed, regardless of vitamin D substitution administration, and correlated with clinical parameters such as medical therapy, anatomical situation, location of the disease and disease activity. Level of 25‐hydroxyvitamin D [25(OH)D] <50 nmoL/L was regarded as vitamin D deficiency and <75 nmoL/L as insufficiency.RESULTSIn total, 208 IBD patients were analyzed, including 123 with Crohn's disease (CD) and 85 with ulcerative colitis (UC). Therapy with azathioprine did not affect the vitamin D values of either disease entity. But CD patients benefited from therapy with tumor necrosis factor‐α inhibitor and exhibited significantly higher vitamin D levels than those without. Furthermore, significantly lower vitamin D levels were found if CD was located in the small bowel or if the small bowel had been resected. Moreover, significantly lower levels of vitamin D were detectable for high disease activity (reflected by high simple clinical colitis activity index values) in patients with UC.CONCLUSIONSVitamin D deficiency is common in patients with IBD. However, certain clinical situations lead to significantly lower vitamin D levels and may therefore require close monitoring for vitamin D deficiency.
Can Language Predict Bankruptcy? The Explanatory Power of Tone in 10‐K Filings
Authors: Lopatta Kerstin , Gloger Mario Albert , Jaeschke Reemda 
Published: December 2017

AbstractWe examine whether the language used in 10‐K filings reflects a firm's risk of bankruptcy. Our sample contains 424 bankrupt U.S. companies in the period 1994–2015 and we use propensity score matching to find healthy matches. Based on a logit model of failing and vital firms, our findings indicate that firms at risk of bankruptcy use significantly more negative words in their 10‐K filings than comparable vital companies. This relationship holds up until three years prior to the actual bankruptcy filing. With our investigation, we confirm the results from previous accounting and finance research. 10‐K filings contain valuable information beyond the reported financials. Additionally, we show that 10‐Ks filed in the year of a firm's collapse contain an increased number of litigious words relative to healthy businesses. This indicates that the management of failing firms is already dealing with legal issues when reporting financials prior to bankruptcy. Our results suggest that analysts ought to include the presentation of financials in their assessment of bankruptcy risk as it contains explanatory and predictive power beyond the financial ratios.
Bach Music Inc.: Impact of Price Pressure, Capacity Constraints, and a Special Order on Management Decision Making
Authors: Chu Ling , Libby Theresa , Mathieu Robert , Zhang Ping 
Published: December 2017

AbstractThis case has been developed for an introductory management accounting course at the undergraduate and MBA levels. Although the setting is relatively simple, it illustrates several management accounting issues that are relevant to firms of every size that produce a product or service under competitive pressures and capacity constraints. The case also integrates several topics that are often viewed as abstract by the students. Specifically, it deals with the concepts around cost‐volume profit analysis in a realistic environment, the tension between short‐term and long‐term decisions, discounted cash flow analysis, the impact of managerial incentives and compensation on decision making and the impact of operating leverage on profitability. The case was used successfully several times in an introductory course at the MBA level. Surveys of the students reveal that the case has contributed significantly to their learning and has clarified the concepts introduced in the case.
Do Restatements Improve the Persistence of Earnings and Its Components?
Authors: Ndubizu Gordian A. , Sallehu Menghistu 
Published: December 2017

AbstractWe examine the persistence of earnings in the pre‐ and postrestatements periods and find that restatements generally improve the persistence of earnings. We also examine how the persistence of earnings is influenced by restatements that are voluntarily initiated by managers (voluntary restatements) and those forced onto firms by outsiders (mandated restatements). Our analysis shows that voluntary restatements are followed by improvement in the persistence of earnings and that mandated restatements are not followed by improvement in earnings persistence. We find results that are consistent with the main finding when we decompose earnings into accruals and free cash flows. We use a difference‐in‐difference research design and confirm that the improvement in the postrestatement persistence of earnings components exceeds that of control firms only for voluntary restatements. Further, we show that our results are robust after controlling for endogeneity of voluntary restatements by including a two‐stage model using the Heckman () method where we first estimate the likelihood of manipulation detection and analyze change in persistence conditional on the first stage analysis. The improvement in earnings persistence around voluntary restatements is not driven by the level of earnings decomposition or a subgroup of voluntary restatements. The results support our hypothesis that voluntary restatements have distinctly different economic consequences from mandated restatements.
The Monitoring Effect of More Frequent Disclosure
Authors: Downar Benedikt , Ernstberger Jürgen , Link Benedikt 
Published: December 2017

ABSTRACTThis paper examines the monitoring effect of disclosure frequency from a shareholder perspective. For our analyses, we use a setting in the European Union in which reporting frequency requirements differed across and within countries before being harmonized by a directive requiring the implementation of quarterly disclosure. We investigate how both cross‐sectional differences in reporting frequency and their harmonization affect shareholders' ability to monitor managers. To gauge monitoring effects, we use shareholders' valuation of cash assets. We find that semi‐annual reporters exhibit lower cash valuation than quarterly reporters. Using a difference‐in‐differences approach, we show that these differences recede after semi‐annual reporters implement a higher reporting frequency. Our results are consistent with the notion that more frequent disclosure reduces expected agency costs by providing shareholders with the opportunity for timelier monitoring to constrain managers from expropriating corporate resources. In additional analyses, we find that this monitoring effect is robust to using alternative measures of the change in cash and agency costs as well as alternative benchmark groups. Further, we find stronger effects when corporate governance or earnings quality is low.