bluuebunny/crossref_metadata_2025_split huggingface dataset:
The value relevance of financial instruments disclosure: evidence from Jordan
Authors: Tahat Yasean , Dunne T. , Fifield S. , Power D. 
Published: November 2016

Purpose
The purpose of this paper is to: examine the value relevance of financial instruments disclosure (FID) provided by Jordanian listed companies under International Financial Reporting Standard (IFRS 7) as compared to that supplied under IAS 30/32; provide evidence about the value relevance of high vs low levels of FID; and investigate which components of FI-related information are more value relevant.

Design/methodology/approach
A sample of 70 Jordanian listed companies is used in this monograph. A disclosure index checklist was constructed to measure FI information provided by the sample companies. In addition, a valuation model is employed to test the association between FID and market value.

Findings
Although evidence is provided that FI information was value relevant over the two periods of investigation, the information supplied after the implementation of IFRS 7 was more strongly associated with market values. An analysis of the sub-components of FID reveals that the details about balance sheet, fair value and risk information matter when valuing equity. Overall, the results indicate that investors value FI-related information when making their equity pricing decisions. The result suggests that compliance with IFRS mandatory disclosure requirements does produce relevant financial statements.

Research limitations/implications
The results of the current study have a number of implications for policy makers. First, they provide a great deal of insight for the IASB about the relevance of its standards to countries outside the western context. In addition, the findings provide valuable insights for policy makers in Jordan who are concerned about the implications of mandatory disclosures.

Originality/value
The analysis of FID in developing countries in general, and in Jordan in particular, has been overlooked by the extant literature and therefore this study is the first of its kind to examine this research issue for a sample of Jordanian firms.
Assessing lean conformance by first-grade contractors in the Jordanian construction industry
Authors: Sweis Ghaleb J. , Hiyassat Mohammad , Al-Hroub Fares F. 
Published: November 2016

Purpose
There is little information existing about the spread of lean among Jordanian construction companies. Building on a report by Diekmann et al. (2004), this paper aims to perform a similar investigation among first-grade Jordanian construction companies to assess the extent of implementation of lean techniques.

Design/methodology/approach
For this purpose, a quantitative approach to measuring contractors’ conformance to lean practices was adopted. A survey of 61 contractors was conducted using both e-mails and personally delivered surveys that were completed on the spot. The results were analysed, and a practice value index, which indicates the level of implementation, was figured out for lean practices. In addition, an analysis of variance was conducted to determine whether there were differences among respondents from different construction fields.

Findings
The survey indicated that some procedures used by Jordanian contractors were consistent with lean construction practices. However, there was no proof that lean concepts were used on a company-wide basis. Furthermore, the survey revealed that the Jordanian construction industry lacks a “continuous improvement“ mentality, suffers from the absence of error proofing devices and provides minimal training at several levels of the organisation.

Originality/value
The outcomes of the study are valuable for contractors and developers of management practices, as it will encourage them to adopt lean construction holistically and identify features that are not exploited in the Jordanian construction industry.
Innovation orientation in architectural firms
Authors: Lai Kong Seng , Yusof Nor’Aini , Kamal Ernawati Mustafa 
Published: November 2016

Purpose
Innovation is defined as the creation and adoption of changes that are new to an organisation or industry. The high probability of failure and the lack of innovation in the construction industry have highlighted the importance of innovation (both creation and adoption) as a business orientation. Although they are related to the construction industry, architectural firms receive little attention from an innovation perspective despite being perceived as important drivers of innovation. Thus, this paper aims to examine the distinctive characteristics of various innovation orientations and determine the state of innovation among architectural firms.

Design/methodology/approach
A postal survey was sent to 1,004 registered architectural firms in Malaysia. The data were processed using descriptive analysis. A factor analysis was conducted to categorise innovation creation and adoption, and a paired samples t-test was performed to examine the innovation orientations of architectural firms.

Findings
Innovation creation and innovation adoption are two distinct orientations with different characteristics. Architectural firms in Malaysia are oriented towards innovation creation, which intersects with innovation adoption.

Research limitations/implications
This study used a questionnaire survey that generated only statistical results. Future research should conduct interviews or focus group discussions to obtain comprehensive findings.

Practical implications
The innovation concept is expanded in terms of its orientations.

Originality/value
This study illustrates significant differences between innovation creation and innovation adoption in the architectural firms of a developing country, i.e. Malaysia.
Does the reputation mechanism of media coverage affect earnings management?
Authors: Wu Peng , Gao Lei , Li Xiao 
Published: November 2016

Purpose
This paper aims to investigate the relationship between earnings management and media reports, assess the roles played by the media in determining the reputation mechanism and examine whether the media has an influence on executives’ behavior in the case of earnings management.

Design/methodology/approach
This paper uses Chinese A-share listed firms from the period 2008 to 2012 to test the research questions using regression analyses.

Findings
Although the Chinese Stock Markets are still immature compared to those of developed countries, the media seems to play a role in affecting executives’ decisions about dabbling in earnings management. Specifically, firms receiving more media attention are more likely to undertake earnings management. Furthermore, negative media reports result in even higher levels of earnings management activities, indicating that managers tend to use earnings management to achieve earnings goals to reduce or relieve the pressure they feel from the media and to remedy any reputation loss. Moreover, the authors have found that firms whose CEOs have higher reputations are more likely to manage earnings and they are more likely to be affected by negative media reports. Similar results were found for state-owned enterprises (SOEs).

Originality/value
This study analyzes how the level and tone of media coverage affect earnings management rather than just assessing the overall effect of media coverage on earnings management. This paper verifies that the reputation mechanism of the media works in China, but it leads to different results than those experienced in developed countries. Reputational benefits have been introduced into the equation for measuring the governance effect of the media to derive a more in-depth analysis of the reputation mechanism. This paper is among the first to link news coverage and state ownership with earnings management.
Direct synthesis of equivalent circuits from reduced FE models using proper orthogonal decomposition
Authors: Shimotani Toshihito , Sato Yuki , Igarashi Hajime 
Published: November 2016

Purpose
The purpose of this paper is to propose a fast synthesis method of the equivalent circuits of electromagnetic devices using model order reduction. Finite element method (FEM) has been widely used to design electromagnetic devices. For FE analysis of these devices connected to control and deriving circuits, FE equations coupled with the circuit equations have to be solved for many times in their design processes. If the FE models are replaced by equivalent circuit models, computational time could be drastically reduced.

Design/methodology/approach
In the proposed method, a reduced FE model is obtained using proper orthogonal decomposition (POD) in which the size of FE equation is effectively reduced so that the computational time for FE analysis is shortened. Then, the equivalent circuits are directly synthesized from the admittance function of the reduced system.

Findings
Accuracy and computational efficiency of the proposed method are compared with those of another POD-based method in which the equivalent circuits are synthesized from fitting of frequency characteristics using optimization algorithm. There are no significant differences in the accuracy of both methods, while the speedup ratio of the former method is found larger than that for the latter method for the same sampling points.

Originality/value
The equivalent circuits of electric machines and devices have been synthesized on the basis of physical insight of engineers. This paper proposes a novel method by which the equivalent circuits are automatically synthesized from FE model of the electric machines and devices using POD.
Multiphase permanent magnet synchronous motors with fractional slot windings
Authors: Jedryczka Cezary , Szelag Wojciech , Piech Zbigniew Jerry 
Published: November 2016

Purpose
The purpose of this paper is to investigate advantages of multiphase permanent magnet synchronous motors (PMSM) with fractional slot concentrated windings (FSCW). The investigation is based on comparative analysis and assessment of FSCW PMSM wound as 3, 6, 9 and 12 phase machines suited for low speed applications.

Design/methodology/approach
The investigations are focussed on distortions of back electromotive (emf) and magnetomotive force (mmf) with the torque ripples and motors’ performance taken into account. The finite element models with the aid of customized computer code have been adopted for motor winding design and back emf, mmf and motor performance analyses.

Findings
The novel multiphase winding layouts were found to offer lower content of sub-harmonics in the mmf waveforms compared with the traditional three-phase machine designs. Moreover, the investigated multiphase machines exhibited higher average value of the electromagnetic torque, while the multiphase PMSM machines with FSCW were further characterized by significantly lower torque pulsations.

Originality/value
The analyses presented in this paper demonstrate that PMSM with FSCW are advantageous to their counterpart three-phase machines. Specifically, they offer higher performance and are more suitable to work with multiple drives supplying segmented winding system. This ability of using multi-drive supply for one motor offers flexibility and cost reduction while increasing fault tolerant power train system.
The prediction of iron losses under PWM excitation using the classical Preisach model
Authors: Hussain Sajid , Lowther David 
Published: November 2016

Purpose
The losses incurred in ferromagnetic materials under PWM excitations must be predicted accurately to optimize the design of modern electrical machines. The purpose of this paper is to employ mathematical hysteresis models (i.e. classical Preisach model) to predict iron losses in electrical steels under PWM excitation without compromising the computational complexity of the model.

Design/methodology/approach
In this paper, a novel approach based on the dynamic inverse Preisach model is proposed to model the iron losses. The PWM magnetic flux density waveform is decomposed into its harmonic component using Fourier series and a weighted Everett function is computed based on these harmonic components. The Preisach model is applied for the given flux waveform and results are validated against the measurements.

Findings
The paper predicts the total iron loss by computing a weighted Everett function based on the harmonics present in PWM waveform. Moreover, it formulates the possibility of utilizing the classical Preisach model to predict iron losses under PWM excitation.

Research limitations/implications
The approach is still limited in terms of its application at high frequencies. This work may eventually lead toward the accurate prediction of iron loss under PWM excitation in electromagnetic machine design.

Practical implications
The paper provides a simple approach applying the Preisach model for the prediction of iron losses under PWM excitation. The proposed approach does not require additional experimental data beyond B-H loops measured under sinusoidal excitation.

Originality/value
A novel approach is presented to incorporate the frequency dependence into a static inverse Preisach model. The approach extends the ability of the static Preisach model to compute total iron loss under PWM excitation using a weighted Everett function.
Leading change towards sustainable green coal mining
Authors: Mathu Kenneth M. , Scheepers Caren 
Published: November 2016

Subject area
The dilemma falls within the Change Management, Leadership, Organizational Development subject areas. In addition, the case highlights typical issues in “green” or sustainable supply chain, corporate social responsibility and sustainability courses.

Study level/applicability
The target audience is includes post-graduate diploma-level or master’s level students, such as in Masters in Business Administration.

Case overview
The case focuses on the dilemma that Phiwokuhle Mhlangu in Mpumalanga, South Africa, faced when his company’s board had not signed off on capital expenditure to improve his colliery’s clean coal technology initiatives. He had to influence his colleagues’ mindsets to adapt to changes in the environment. The case highlights the global coal landscape and South African mining industry’s challenges in terms of infrastructure and strained labour relations, as well as the focus of the South African Government to enhance alternative energy resources. Although a clear business case for investment in clean coal technologies was evident, Mhlangu could still not persuade his colleagues to support these initiatives. A different approach was required […]

Expected learning outcomes
The learning objectives in this case are: gaining insight into the dilemmas of sustainability in coal mining by exploring various interest groups in difficult sustainability situations and enhancing understanding of getting a buy-in from various stakeholders when leading change in the coal-mining sector.

Supplementary materials
A teaching plan and particular teaching methodologies is included. The two learning outcomes are posed as questions for groups to discuss and model answers are provided and to relevant literature.

Subject code
CSS 7: Management Science
Explaining small business InfoSec posture using social theories
Authors: Rohn Eli , Sabari Gilad , Leshem Guy 
Published: November 2016

Purpose
This study aims to investigate information technology security practices of very small enterprises.

Design/methodology/approach
The authors perform a formal information security field study using a representative sample. Using the Control Objectives for IT (COBIT) framework, the authors evaluate 67 information security controls and perform 206 related tests. The authors state six hypotheses about the findings and accept or reject those using inferential statistics. The authors explain findings using the social comparison theory and the rare events bias theory.

Findings
Only one-third of all the controls examined were designed properly and operated as expected. About half of the controls were either ill-designed or did not operate as intended. The social comparison theory and the rare events bias theory explain managers’s reliance on small experience samples which in turn leads to erroneous comprehension of their business environment, which relates to information security.

Practical implications
This information is valuable to executive branch policy makers striving to reduce information security vulnerability on local and national levels and small business organizations providing information and advice to their members.

Originality/value
Information security surveys are usually over-optimistic and avoid self-incrimination, yielding results that are less accurate than field work. To obtain grounded facts, the authors used the field research approach to gather qualitative and quantitative data by physically visiting active organizations, interviewing managers and staff, observing processes and reviewing written materials such as policies, procedure and logs, in accordance to common practices of security audits.
Inter-organisational information security: a systematic literature review
Authors: Karlsson Fredrik , Kolkowska Ella , Prenkert Frans 
Published: November 2016

PurposeThe purpose of this paper is to survey existing inter-organisational information security research to scrutinise the kind of knowledge that is currently available and the way in which this knowledge has been brought about.Design/methodology/approachThe results are based on a literature review of inter-organisational information security research published between 1990 and 2014.FindingsThe authors conclude that existing research has focused on a limited set of research topics. A majority of the research has focused management issues, while employees’/non-staffs’ actual information security work in inter-organisational settings is an understudied area. In addition, the majority of the studies have used a subjective/argumentative method, and few studies combine theoretical work and empirical data.Research limitations/implicationsThe findings suggest that future research should address a broader set of research topics, focusing especially on employees/non-staff and their use of processes and technology in inter-organisational settings, as well as on cultural aspects, which are lacking currently; focus more on theory generation or theory testing to increase the maturity of this sub-field; and use a broader set of research methods.Practical implicationsThe authors conclude that existing research is to a large extent descriptive, philosophical or theoretical. Thus, it is difficult for practitioners to adopt existing research results, such as governance frameworks, which have not been empirically validated.Originality/valueFew systematic reviews have assessed the maturity of existing inter-organisational information security research. Findings of authors on research topics, maturity and research methods extend beyond the existing knowledge base, which allow for a critical discussion about existing research in this sub-field of information security.
Does the use of recycled concrete lower the carbon footprint in humanitarian construction?
Authors: Kuittinen Matti 
Published: November 2016

PurposeThis study investigates the carbon footprint of the alternative structure types and materials used for the reconstruction of schools in Haiti. Are recycled construction materials more environmental than virgin materials? To estimate which alternative construction solution has the smallest carbon footprint, a survey was made for the school model used for the reconstruction programme in Haiti after the 2010 earthquake.Design/methodology/approachThe carbon footprint was calculated using life cycle assessment methodology for five different concrete structure alternatives and five different cement mixes for the same design of a school building. In addition, the uptake of CO2through the carbonation of concrete during 50 years was calculated.FindingsThe carbon footprint of recycled materials can be either the best or worst option, depending on how the materials are used. The difference to using virgin materials is not big. This is mainly due to the lower structural performance of recycled materials, which needs to be compensated for by using additional reinforcements. Using cement mixes that have high amounts of substitutes for cement seems to lower the carbon footprint of structures considerably. The uptake of CO2in carbonation has potential but requires an optimal design and environment.Originality/valueThe findings give information for humanitarian project managers and designers on lowering the carbon footprint of their construction projects.
Assessment of major causes: nuclear power plant disasters since 1950
Authors: Mukhopadhyay Sayanti , Halligan Jessica , Hastak Makarand 
Published: November 2016

Purpose
This paper aims to investigate the major causes of the nuclear power plant (NPP) disasters since 1950, elucidates the commonalities between them and recommends strategies to minimize the risk of NPP disasters.

Design/methodology/approach
This paper analyzes facts from five case studies: Chernobyl disaster, USSR 1986; Fukushima Daiichi disaster, Japan 2011; Three Mile Island incident, USA 1979; Chalk River Accident, Canada 1952; and SL-1 Accident, USA 1961. A qualitative approach is adopted to compare and contrast the major reasons that led to the accidents, and consequent social and technological impacts of the disasters on environment, society, economy and nuclear industry are analyzed.

Findings
Although each of the nuclear accidents is unique in terms of its occurrence and impacts, this research study found some common causes behind the accidents. Faulty system design, equipment failure, inadequate safety and warning systems, violation of safety regulations, lack of training of the nuclear operators and ignorance from the operators and regulators side were found to be the major common causes behind the accidents.

Originality/value
This paper recommends some of the nuclear disaster risk reduction strategies in terms of “lessons learned from the past accidents”. The findings of the research paper would serve as an information tool for the nuclear professionals for informed decision-making and planning for proper preventive measures well in advance so that the mistakes which led to the occurrence of accidents in the past are not repeated in the future.