bluuebunny/crossref_metadata_2025_split huggingface dataset:
How and why Millennials are initiating conflict in vertical dyads and what they are learning
Authors: Jassawalla Avan , Sashittal Hemant 
Published: August 2017

PurposeThe purpose of this paper is to contribute to extant conflict management theory by presenting evidence from a two-stage study of conflict initiated by pre-graduation Millennials in entry-level work environments.Design/methodology/approachThe paper presents an inductively derived conceptual model, hypotheses and measurement scales grounded in Millennials’ voices. Then, based on survey data, the scales are tested for structural coherence, and hypotheses are validated using structural equation modeling methodology.FindingsMost Millennials initiate conflict with older coworkers and supervisors in the workplace because of the hurt they feel over the unfairness they experience. While confronting their superiors, they take an aggressive stand (“you are wrong, you should change”) and learn that the organization is duplicitous and that they should initiate conflict with superiors in the future to protect against unfairness in a duplicitous organization.Research limitations/implicationsThe findings and implications reflect the perspectives of Millennials who initiated conflict with superiors or more experienced coworkers in entry level workplaces. Reports of multiple perspectives and from other contexts are left to future research.Practical implicationsMillennials may well enter the workforce with attitudes and behaviors older coworkers and supervisors find aberrant. However, the interactions between Millennials, older generations and the socio-technical environment of entry-level workplaces lie at the root of the conflict Millennials initiate. Older generations may have implicitly produced – albeit to varying extents – opaque environments in which entry-level Millennials feel manipulated.Originality/valueThe study reports a relatively rare two-stage study that begins with exploration and discovery using qualitative data, and concludes with hypotheses tests based on survey data. A new context is explored; i.e. Millennials initiating conflict in vertical dyads. New concerns about the veracity of the entry-level work environment are raised.
A software implementation and case study application of Lempp’s propositional model of conflict resolution
Authors: Lempp Frieder 
Published: August 2017

Purpose
The starting point of this paper is the propositional model of conflict resolution which was presented and critically discussed in Lempp (2016). Based on this model, a software implementation, called ProCON, is introduced and applied to three scenarios. The purpose of the paper is to demonstrate how ProCON can be used by negotiators and to evaluate ProCON’s practical usefulness as an automated negotiation support system.

Design/methodology/approach
The propositional model is implemented as a computer program. The implementation consists of an input module to enter data about a negotiation situation, an output module to generate outputs (e.g. a list of all incompatible goal pairs or a graph displaying the compatibility relations between goals) and a queries module to run queries on particular aspects of a negotiation situation.

Findings
The author demonstrates how ProCON can be used to capture a simple two-party, non-iterative prisoner’s dilemma, applies ProCON to a contract negotiation between a supplier and a purchaser of goods, and uses it to model the negotiations between the Iranian and six Western governments over Iran’s nuclear enrichment and stockpiling capacities.

Research limitations/implications
A limitation of the current version of ProCON arises from the fact that the computational complexity of the underlying algorithm is EXPTIME (i.e. the computing time required to process information in ProCON grows exponentially with respect to the number of issues fed into the program). This means that computing time can be quite long for even relatively small negotiation scenarios.

Practical implications
The three case studies demonstrate how ProCON can provide support for negotiators in a wide range of multi-party, multi-issue negotiations. In particular, ProCON can be used to visualise the compatibility relations between parties’ goals, generate possible outcomes and solutions and evaluate solutions regarding the extent to which they satisfy the parties’ goals.

Originality/value
In contrast to standard game-theoretic models of negotiation, ProCON does not require users to provide data about their preferences across their goals. Consequently, it can operate in situations where no information about the parties’ goal preferences is available. Compared to game-theoretical models, ProCON represents a more general approach of looking at possible outcomes in the context of negotiations.
Random sales price-sensitive stochastic demand
Authors: Das Roy Monami , Sana Shib Sankar 
Published: August 2017

Purpose
This research work introduces an imperfect production system where the demand is assumed to be stochastic and it is influenced by random selling price. The shift time from an “in-control” state to an “out-of-control” state is exponentially distributed. The accumulated inventory contains both perfect and defective items which are all sold with a free repair warranty (FRW) offer. Complete back ordering of shortages are taken into account. The purpose of this paper is to determine the optimal selling price and hence the optimal production lot size such that the expected profit is maximized.

Design/methodology/approach
The general model is discussed separately for both types of uniformly distributed selling price-sensitive demand pattern: additive type and multiplicative type. Numerical examples and graphical representations of the optimal solutions are provided to illustrate the models.

Findings
This paper helps the manager to manage future situations and it may be considered as a base work for the researchers to work in this direction.

Research limitations/implications
The main limitation of this model is to consider a single item for a single channel system. There are many correlated issues that need to be further investigated. The future study in this direction may include the consideration of multi-items, diverse demand pattern with different types of price distributions.

Originality/value
In the production inventory literature, plenty of articles are available considering imperfect production but none of them have considered selling price-sensitive stochastic demand where the sales price is random in character under an FRW offer.
Knowledge representation for missing persons investigations
Authors: Taylor Mark , Reilly Denis 
Published: August 2017

Purpose
This paper aims to present the application of situation calculus for knowledge representation in missing persons investigations.

Design/methodology/approach
The development of a knowledge representation model for the missing persons investigation process based upon situation calculus, with a demonstration of the use of the model for a missing persons example case.

Findings
Situation calculus is valuable for knowledge representation for missing persons investigations, as such investigations have state changes over time, and due to the complexity of the differing investigation activities applicable to different situations, can be difficult to represent using simpler approaches such as tables or flowcharts.

Research limitations/implications
Situation calculus modelling for missing persons investigations adds formalism to the process beyond that which can be afforded by the current use of text, tables or flowcharts. The additional formalism is useful in dealing with the uncertainty present in such investigations.

Practical implications
The implications are a simplification of the application of the current police guidelines, and thoroughness in the application of such guidelines for missing persons investigations via situation calculus modelling.

Social implications
This paper supports the management of missing person investigations, by using the most critical variables in a missing persons investigation to determine relevant investigation and search activities applicable to the circumstances of a given case.

Originality/value
The novelty of the knowledge representation approach is the application of situation calculus via state and action vectors and a matrix of fluents to the process of missing persons investigations.
Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality
Authors: Gaaya Safa , Lakhal Nadia , Lakhal Faten 
Published: August 2017

Purpose
The purpose of this paper is to shed light on the effect of family ownership on corporate tax avoidance. It also investigates whether audit quality affects tax avoidance practices by family firms.

Design/methodology/approach
Based on a sample of 55 Tunisian listed companies from 2008 to 2013, the authors use GLS regression models estimated with robust standard errors, clustered at the firm level.

Findings
The results show that family ownership is positively associated with corporate tax avoidance practices, suggesting that families expropriate minority interests by extracting rents from tax-saving positions. These practices are less prominent after the 2011 Tunisian revolution, suggesting that the pressure from governments and non-governmental organizations against corruption and unethical behavior has increased after the revolution. However, the findings show that audit quality curbs the incentives of family firms to engage in aggressive tax positions, supporting the moderating effect of audit quality on the relation between family ownership and tax avoidance.

Research limitations/implications
These findings suggest that Tunisian family firms are likely to expropriate minority interests by extracting rents from tax-saving positions. However, in presence of high-quality audit, the relation turns negative, suggesting that external audit quality is an efficient corporate governance device that is likely to monitor family corporate decisions.

Originality/value
This paper extends previous research by investigating the moderating effect of external audit quality on the relation between tax avoidance and family ownership. It also examines tax avoidance by family firms in a unique setting: Tunisia, a transitioning economy subsequently to the 2011 revolution, where investors’ rights are weakly protected and the financial market is not well-developed as in more developed countries.
Visualizing information in the records and archives management (RAM) disciplines
Authors: Joseph Pauline , Hartel Jenna 
Published: August 2017

PurposeThis paper aims to explore the concept of information in records and archives management (RAM) from a fresh, visual perspective by using arts-informed methodology and the draw-and-write technique.Design/methodology/approachStudents and practitioners of RAM in Australia were asked to answer the question, “what is information?” in a drawing and then to describe the drawing in words. This produced a data set of 255 drawings of information or “iSquares”, for short. Compositional interpretation and a framework of graphic representations by Engelhardt were applied to determine how participants envision information and what the renderings imply for RAM.FindingsThe images reveal an overwhelming recognition in RAM of the diversity of media formats of information and the hyperconnectivity of information in networked information systems; and illustrate the central place of human beings within these systems. These findings offer striking, accessible illustrations of major concepts in RAM and enable new understandings through the construction of stories.Practical implicationsThere are both pedagogical applications and practical implications of this work for students, practitioners and knowledge workers. The graphical representations of information in this research deepen the understanding of textual definitions of information. The data set of iSquares provides opportunities to create new storyboards to explain information definitions, practices and phenomena in RAM disciplines, and, to explain related concepts such as data, information, knowledge and wisdom hierarchy.Originality/valueThis is the first study in RAM disciplines to provide visual illustrations of information using graphical image representations.
Freedom of access to government information in Africa: trends, status and challenges
Authors: Asogwa Brendan Eze , Ezema Ifeanyi Jonas 
Published: August 2017

Purpose
Agitation for adoption of freedom of access to government information is an emerging issue in Africa and has gathered momentum since 2000 when South Africa passed the first freedom of information (FoI) law in the continent. This paper aims to discuss the extent of passage of FoI laws in Africa, the reality of their implementation in some of the countries and the critical challenges and recommendations.

Design/methodology/approach
A document analysis approach was adopted for gathering vital information on the realities and challenges of FoI implementation in Africa. Literature on the concepts, principles and practice of FoI were reviewed, and relevant facts and figures were extracted to buttress the authors’ argument.

Findings
Only 14 (25.5 per cent) of the 55 countries in Africa had signed FoI law as on January 31, 2015; 16 (29.0 per cent) are still lobbying, while 25 (45.5 per cent) of the states had no significant plan yet. Political factors like colonial legacy, poor leadership, inexperienced record managers for the implementation of FoI Acts (FoIA), corruption and hydra-headed clauses such as “national security, and other privacy rights” impede access to government records in Africa. The paper recommended among others that African countries should amend restrictive laws that continue to impede full implantation of FoI laws.

Practical implications
Implementation of the provisions in the FoIA in Africa will not be realistic unless those restrictive clauses that hinder citizens from freely accessing government information are reviewed in line with free access to information.

Originality/value
This paper appears to be the first to review the status of FoIA in Africa since the first right to information laws were signed in the continent.
Islam and capital, mortared by trust: the case of Sri Lanka
Authors: Patel Geeta H. 
Published: August 2017

Purpose
The purpose of this paper is to trace the history and legacy of Islamic finance (IF) in Sri Lanka in the context of the emergence of life finance. It tracks the social life of finance through a genealogy of trust and capital.

Design/methodology/approach
The methodology used is qualitative. It is an extended case study using conversations, company documents and newspaper archival research.

Findings
Trust, transparency and ethics must be understood locally to have salience. The implicit effect of locally understood ideas of trust that have been built into the movement of capital (via ethical branding and transparency in IF, education and social awareness) can reconfigure relationships between communities in a country that has been ravaged by war.

Research limitations/implications
There have been few studies on IF in Sri Lanka; this study will enrich those offerings. However, they must be understood in relation to the emergence of life finance.

Practical implications
This study presents a new viewpoint on the relationship between finance and social well-being and new categories through which to understand finance.

Social implications
The implicit effect of locally understood ideas of trust which have been built into movements of capital (via ethical branding and transparency in IF, education, socially aware) can reconfigure relationships between communities in a country that has been ravaged by war.

Originality/value
There have been few studies on Islamic Finance in Sri Lanka; this study will enrich those offerings. But they must be understood in relation to the emergence of life-finance in South Asia.
Value-at-risk and expected shortfall using the unbiased extreme value volatility estimator
Authors: Kumar Dilip , Maheswaran Srinivasan 
Published: August 2017

Purpose
This paper aims to propose a framework based on the unbiased extreme value volatility estimator (namely, the AddRS estimator) to compute and predict the long position and the short position value-at-risk (VaR) and stressed expected shortfall (ES). The precise prediction of VaR and ES measures has important implications toward financial institutions, fund managers, portfolio managers, regulators and business practitioners.

Design/methodology/approach
The proposed framework is based on the Giot and Laurent (2004) approach and incorporates characteristics like long memory, fat tails and skewness. The authors evaluate its VaR and ES forecasting performance using various backtesting approaches for both long and short positions on four global indices (S&P 500, CAC 40, Indice BOVESPA [IBOVESPA] and S&P CNX Nifty) and compare the results with that of various alternative models.

Findings
The findings indicate that the proposed framework outperforms the alternative models in predicting the long and the short position VaR and stressed ES. The findings also indicate that the VaR forecasts based on the proposed framework provide the least total loss for various long and short position VaR, and this supports the superior properties of the proposed framework in forecasting VaR more accurately.

Originality/value
The study contributes by providing a framework to predict more accurate VaR and stressed ES measures based on the unbiased extreme value volatility estimator.
Valuation of the worldwide commodities sector
Authors: Bianconi Marcelo , Yoshino Joe Akira 
Published: August 2017

Purpose
This paper aims to empirically investigate the market-to-book/return on equity valuation model.

Design/methodology/approach
The authors use a worldwide commodities sector panel of 6,323 firms from 69 countries with annual observations from 1999 to 2010 to estimate panel ordinary least squares (OLS), instrumental variables (IV) and quantile regressions. They also measure the impact of return on equity on market-to-book uncovering value versus growth and positive versus negative profitability dimensions.

Findings
The new evidence is that the impact of return on equity on market-to-book is time-varying and declining across the years in the sample. There is positive and strong persistence in the market-to-book of companies in this sector worldwide, but value stocks are more persistent than growth stocks. The coefficient of return on equity is positive at the 10th percentile of the market-to-book, but it becomes negative for growth stocks at 90th percentiles. Conditional on negative profitability, the coefficient of return on equity on market-to-book is negative for growth stocks. The effect of the S&P500 volatility index (VIX) is negative, significant and large in magnitude, but declines in absolute value, as the quantiles increase toward the upper 90th percentile.

Practical implications
The commodities sector is important for countries that depend on it for development.

Originality/value
The paper provides a rich panel data approach, and the market-to-book/return on equity valuation model is naturally applied to the commodities sector, as this sector tends to have more tangibles relative to intangibles.
Asynchronous ADRs: overnight vs intraday returns and trading strategies
Authors: Kang Jamie , Leung Tim 
Published: August 2017

Purpose
The purpose of this study is to analyze the overnight and intraday returns of the most traded American Depositary Receipts (ADRs) of Asian companies, understand the different levels of volatilities realized in these asynchronous markets and develop trading strategies based on empirical findings.

Design/methodology/approach
This study presents an empirical analysis on the overnight and intraday returns of Asian ADRs. The authors propose a measure to quantify the relative contributions of the intraday and overnight returns to the ADR's total volatility. Furthermore, the return difference between S&P500 index and each ADR is fitted to an Ornstein–Uhlenbeck model via maximum-likelihood estimation.

Findings
This study finds that ADRs' overnight returns are more volatile, whereas the intraday returns are significantly more strongly correlated with the US market returns. The return spreads between the S&P500 and ADRs are found to be a mean-reverting time series and motivate a pairs trading strategy.

Research limitations/implications
The methodology used in this study is not limited to Asian ADRs and can be adapted to analyze the overnight and intraday returns of other non-Asian ADRs and stocks.

Practical implications
Investors should be aware of the overnight price fluctuations while intraday traders may consider strategies that capture the mean-reverting return spread between an ADR (or an Exchange-Traded Funds [ETF] of Asian stocks) and the S&P500 index ETF (SPY).

Social implications
ADRs are among the most popular securities for investing in foreign (non-US) companies. The total global investments in ADRs are estimated to be close to US$1tn. Understanding the risks of ADRs is important to not only individual/institutional investors but also regulators.

Originality/value
This study provides a new measure to quantify and compare the relative contributions of volatility by overnight and intraday returns. Optimized pairs trading strategies involving ADRs and ETFs are developed and backtested.