bluuebunny/crossref_metadata_2025_split huggingface dataset:
The rise of transnational higher education and changing educational governance in China
Authors: Mok Ka Ho , Han Xiao 
Published: September 2016

Purpose– Although the existing literature indicates the strategy of decentralization adopted by the Chinese government has permitted the introduction of transnational higher education (TNHE) into mainland China at its very beginning in the 1980s, relatively little research has been conducted to explore the effects of the ensuing-released policies on the development of TNHE after then, especially at institutional level. The purpose of this paper is to fill this research gap by presenting data/information about recent development of TNHE in China and analyzing teachers’/students’ perceptions of autonomy enjoyed by the newly emerging cooperation type, Sino-foreign cooperation universities.Design/methodology/approach– Based upon the purposive sampling method, we chose University A and B as case studies in this research to ensure the representativeness, since they cooperate separately with the major exporters of TNHE in China. In addition, key informants and snowball sampling were adopted to select our respondents. In total 5 administrative staff and 12 students were interviewed to evaluate their working/ learning experience there. The detailed information about the interviewees are listed as Appendix.Findings– The fieldwork conducted in 2014 and 2015 reveals the governance model toward Sino-foreign cooperation universities could be categorized as predominantly decentralized. Specifically, the authors listed the most obvious aspects showing the different level of autonomy enjoyed by different cooperation types below: the internal administrative structure, the enrollment capacity, the criteria of admission and the quality assurance method.Originality/value– This paper critically explores how local education bureaus regulate these TNHE programs in general and monitor the operation of the overseas university campuses being founded in China in particular. In addition, this paper also reports the field interviews with faculty members and students, particularly their evaluation of working/learning experiences in the field of TNHE. Most important of all, this paper critically reflects upon the changing educational governance and explores what regulatory regime could better conceptualize the changing state-TNHE relations in China.
Dispensing medication refills without counselling
Authors: Ong Kheng Yong , Chen Li Li , Wong Jane Ai , Lim Jin Cheng , Teo Doris Bee Hoon , Tan Mui Chai 
Published: September 2016

PurposeThe purpose of this paper is to assess the safety and efficiency of, and acceptance by, patients for an express refill service (ERS).Design/methodology/approachA pilot uncontrolled, cross-sectional, single-centred study was conducted at the outpatient pharmacy of a tertiary acute care hospital. Under ERS, prescriptions were dispensed without clinical review and counselling for patients refilling prescription medications. Efficiency was assessed by comparing processing times of ERS prescriptions with regular prescriptions. Safety was assessed by independent review of prescriptions by two pharmacists. Patient acceptance was assessed by a survey.FindingsERS reduced processing time of prescriptions by more than 30 per cent compared to the regular fill process. ERS was generally safe for patients, with drug-related problems identified in only one prescription which may have warranted closer monitoring. It was accepted by patients who opted for the service, as 91.4 per cent agreed or strongly agreed that they were satisfied with the service.Research limitations/implicationsThe study was conducted on a small convenience sample of patients in a single centre, with no control group.Practical implicationsResults showed that ERS was efficient, safe and well-accepted for select patients refilling their prescriptions. This leads to shorter waiting times and greater patient satisfaction.Originality/valueThis is the first published study that has explored the feasibility of an express prescription refill service. Despite some limitations, this study showed that omitting prospective clinical review and patient counselling for a defined population segment is safe, and can reduce processing time and improve patient satisfaction.
Healthcare and aging: do European Union countries differ?
Authors: Stankunas Mindaugas , Avery Mark , Lindert Jutta , Edwards Ian , Rosa Mirko Di , Torres-Gonzalez Francisco , Ioannidi-Kapolou Elisabeth , Barros Henrique , Soares Joaquim 
Published: September 2016

Purpose
The purpose of this paper is to evaluate socio-economic inequalities in the use, accessibility and satisfaction with health services amongst 60-84 year old people from seven European urban communities.

Design/methodology/approach
Data for this study were collected in 2009. The target population was people aged 60-84 years from Stuttgart (Germany), Athens (Greece), Ancona (Italy), Kaunas (Lithuania), Porto (Portugal), Granada (Spain) and Stockholm (Sweden). The total sample comprised 4,467 respondents with a mean response rate across these countries of 45.2 per cent.

Findings
The study demonstrated that the majority of respondents had contact with a health care provider within the last 12 months. The highest percentages were reported by respondents from Spain (97.8 per cent) and Portugal (97.7 per cent). The results suggest that 13.0 per cent of respondents had refrained from seeking care services. The highest rates were amongst seniors from Lithuania (24.0 per cent), Germany (16.2 per cent) and Portugal (15.4 per cent). Logistic regression suggests that seniors who refrained from seeking health care was statistically significant associated with those with higher levels of education (odds ratios (OR)=1.21; 95 per cent confidence intervals (CI)=1.01-1.25) and financial strain (OR=1.26; 95 per cent CI=1.16-1.37). Furthermore, the majority of respondents were satisfied with health care services.

Originality/value
The findings from the “Elder Abuse: a multinational prevalence survey” study indicate the existence of significant variations in use, accessibility and satisfaction with health services by country and for socio-economic factors related to organizing and financing of care systems.
Using a non-coercive process to engage mathematics teachers in lesson study
Authors: Canonigo Allan M. 
Published: September 2016

PurposeWhile lesson study may be powerful, it may also be either misguided or superficial. Further, cultural change is difficult and norms such as teacher isolation and autonomy are well entrenched. These concerns point to the need for a non-coercive process that has a positive focus, is essentially self-organizing, encourages deep reflection, and avoids the pitfalls of manipulation by school administrators and or knowledgeable others. The paper aims to discuss these issues.Design/methodology/approachUsing a qualitative case study framed by an appreciative inquiry (AI) theoretical research perspective, the author documents the experience of teachers who worked through a complete lesson study cycle with tenth-grade Mathematics in the Philippines, systematically reconstructed from field texts and deliberate co-construction techniques.FindingsAI can provide the inclusive collaborative relationship for lesson study to be non-coercive because it takes into account the teachers’ voices, provides a relational space for interactions, offers opportunities for meaningful dialogue, empowers teachers to take action, and manages cultural differences, which avoid the dangers of contrived collaboration that are used to manipulate and control teachers. Thus, many of the benefits of lesson study were achieved through deepened relationships and more collegial atmosphere in the schools.Research limitations/implicationsThe study was conducted in a public high school participated by three mathematics teachers teaching grade 10. This paper limits only to social interactions and dynamics that emerged when the lesson study was first introduced in a particular school. As its limitation, it did not include revisions of the lesson developed, because this study concerned only on describing the process to engage mathematics teachers in lesson study.Social implicationsThis paper poses that more attention needs to be given to the key issues related to social interactions and group dynamics that emerge when lesson study is introduced to existing school cultures and stakeholder relationships.Originality/valueThis first-hand account of using AI as a non-coercive process for teachers to change their practice to collaborate through lesson study hopes to prompt a conversation about the role of culture for lesson study to be successful in schools.
Folding back and growing mathematical understanding: a longitudinal study of learning
Authors: Martin Lyndon , Towers Jo 
Published: September 2016

Purpose
The purpose of this paper is to summarize some of the key findings and approaches used in documenting the authors’ longitudinal studies of mathematical learning and understanding. In particular, it focuses on “folding back,” a theoretical construct originally developed by Susan Pirie and Tom Kieren, to show how, over the last two decades, the authors have taken up, built-upon, and elaborated this construct in relation to Pirie and Kieren’s wider theorizing and in relation to classroom practice.

Design/methodology/approach
The paper documents the various methodologies and methods the authors have used to elaborate theory and contribute to extending teaching practice in a number of related research studies.

Findings
This paper describes the role of folding back in the growth of students’ mathematical understanding, initially at the level of the individual, more recently at that of the collective – and currently with a specific consideration of the role of the teacher. It notes that the longitudinal nature of the work has allowed it to respond to shifting perspectives in the field of mathematics education and to become a more nuanced and powerful analytic and teaching tool.

Originality/value
The paper discusses the significance of a longitudinal, shared program of research, deeply rooted in mathematics classrooms, that builds theory systematically and over an extended period of time.
Pedagogical and learning theories in lesson and learning studies – revisited
Authors: Runesson Ulla 
Published: September 2016

Purpose
The purpose of this paper is to discuss two theoretical frameworks, Pirie and Kieren’s work (Pirie and Kieren, 1994) and variation theory of learning (Marton, 2015) in relation to lesson/learning study and mathematics teaching and learning.

Design/methodology/approach
The point of departure is the article: “Folding back and growing mathematical understanding: a longitudinal study of learning” (Martin and Towers, 2016) where it is demonstrated how Pirie and Kieren’s work (1994) and particularly the notion “folding-back” can be used as the theoretical framework in lesson/learning study. By dealing with similar arrangements and different theories, the two frameworks are contrasted.

Findings
It is suggested that the theory appropriated must be in resonance with the aim and focus of the study the theoretical perspective taken since it has implications for what becomes the focus of the process and subsequently the results of lesson/learning study.

Originality/value
This paper contributes to the discussion about how a more theory-informed lesson study and a broader theoretically framed learning study would improve and change the scope and progress of the two.
Reflections on the craftsmanship of teaching
Authors: Rué Joan 
Published: September 2016

PurposeA collection of outstanding works has recently been published in Spain entitledLesson Study: Cooperative Research to Train Teachers and Recreate the Curriculum, edited by Professors Ángel I. Pérez Gómez and Encarnación Soto Gómez (2015) in the RIFOP review 2015. To the author’s knowledge this is the first attempt to report works in the Spanish language on lesson/learning studies (LSs) by a noteworthy collection of authors. The purpose of this paper is to review the above.Design/methodology/approachThis paper takes the form of a literature review and discusses key themes emerging from the reviewed work.FindingsThis special issue provides an excellent occasion to reflect on several aspects related to LSs from a point of view related to the Spanish context. The paper explores three sections. The first one tackles where to focus the reflection and the methodology for boosting teaching professionalism. The second section wonders how appropriate it is to allude to a new craftsmanship in teaching. This question – far from a deterministic position – is developed considering both, the current constraints for enhancing professionalism in many national contexts and how empowering being engaged in processes of cooperative reflection is. Along these sections some inputs coming from the Spanish contributions are compared with similar conceptual positions in the LS literature.Originality/valueAs well as summarizing reflections on the work in some final conclusions, this paper includes a brief piece analyzing the contributions of the Spanish LS network.
Re-reading the narrative of the informal economy in the context of economic development in sub-Saharan Africa
Authors: Sallah Abdoulie 
Published: September 2016

PurposeThe purpose of this paper is to evaluate critically the narrative that the informal economy in Africa has no place within the framework of economic development. Considered as a sign of “backwardness”, “traditionalism” and “underdevelopment”, the informal economy in Africa has persistently grown notwithstanding Africa’s economic destabilisation through the adoption of neo-liberal economic interventions and free-market policies. This paper argues that the informal economy cannot be marginalised at the fringes of economic development, in the construction of a holistic development pathway.Design/methodology/approachThe methodological basis is discourse analysis.FindingsThe outcome is a call to re-think and open up the feasibility, and possibilities for, alternative economic futures beyond free-market capitalism.Originality/valueThis paper makes a critical consideration on one of the multiple narratives that continue to inform economic policy making in Africa, by contesting and deconstructing its basis in order to encourage a pluralistic approach and understanding.
Examining the impact of microfinance on microenterprise performance (implications for women-owned microenterprises in Indonesia)
Authors: Atmadja Adwin Surja , Su Jen-Je , Sharma Parmendra 
Published: September 2016

Purpose
The purpose of this paper is to examine the impacts of microfinance on women-owned microenterprises’ (WMEs) performance in Indonesia. It especially observes how financial, human and social capital influences performance of enterprises.

Design/methodology/approach
Data were collected from a survey conducted in Surabaya, Indonesia’s second largest city, covering more than 100 WMEs. The ordered probit technique is applied to estimate the performance vis-à-vis financial, social and human capital relationships.

Findings
This study finds a negative relationship between performance and financial capital, and positive relationships between performance-human capital and performance-social capital. However, with respect to human capital, the level of education has a marginally significant relationship with performance.

Practical implications
Microcredit for the purposes of enhancing business performance might not necessarily be a good idea, if it is unable to generate higher returns. As a business develops, the volume of microcredit should be reduced, and replaced by owners’ own savings and retained profits. Regarding the non-financial factors, it might be useful for policy makers to contemplate providing incentives for spouse involvement in microenterprises run by women, and to consider them in designing credit policies. Group meetings activities should be extended to facilitate members to engage in business-related conversations and to develop social relationships. The ability of loan officers and group leaders to facilitate such conversations appears important.

Originality/value
To the best of the authors’ knowledge, this study provides the first in-depth understanding of the role of microfinance programmes in the case of performance of WMEs in Indonesia, one of the world’s most populous economies.
On the causal effect of religiosity on life satisfaction using a propensity score matching technique
Authors: Zotti Roberto , Speziale Nino , Barra Cristian 
Published: September 2016

Purpose
The purpose of this paper is to investigate the effect of religious involvement on subjective well-being (SWB), specifically taking into account the implication of selection effects explaining religious influence using the British Household Panel Survey data set.

Design/methodology/approach
In order to measure the level of religious involvement, the authors construct different indices on the base of individual religious belonging, participation and beliefs applying a propensity score matching estimator.

Findings
The results show that religious active participation plays a relevant role among the different aspects of religiosity; moreover, having a strong religious identity such as, at the same time, belonging to any religion, attending religious services once a week or more and believing that religion makes a great difference in life, has a high causal impact on SWB. The authors’ findings are robust to different aspects of life satisfaction.

Originality/value
The authors offer an econometric account of the causal impact of different aspects of religiosity finding evidence that the causal effect of religious involvement on SWB is better captured than through typical regression methodologies focussing on the mean effects of the explanatory variables.
Cost-benefit analysis of IFRS adoption: developed and emerging countries
Authors: Shigufta Hena Uzma Shigufta Hena Uzma 
Published: September 2016

PurposeThe paper aims to build a greater understanding of countries transitioning from local generally accepted accounting principles (GAAP) to International Financial Reporting Standards (IFRS). Second, the study assembles prior literature and examines the issues raised during the convergence. Finally, the paper recognises the implications of successful convergence practices that may be useful to other emerging markets and particular reference to India which is transitioning from local GAAP to IFRS-based principles.Design/methodology/approachThe present study is a qualitative analysis that explores the Cost-benefit outcome carried by developed nations. The paper segregates the literature into three segments: developed nations, East Asian countries and the Brazil, Russia, India and China (BRIC) nations.FindingsThere are numerous issues and implications divulged from studies pertaining to the adoption of IFRS, i.e. corporate governance, fair value accounting and other environmental concerns. The paper further illustrates instances of dissimilarity of the Indian Accounting Standards to the IFRS.Research limitations/implicationsIt is evident from the literature that limited studies have been carried out in the context of East Asian countries and BRIC nations in comparison to the developed nations. Further research should provide more comprehensive empirical evidence on the outcome of mandatory adoption of IFRS on firms in emerging countries.Originality/valueThe paradigm practice of mandatory adoption of IFRS by developed nations can be an insight for emerging countries that participate in the capital markets and for companies in compliance with the IFRS.
Earnings quality and cost of debt: evidence from Portuguese private companies
Authors: Carmo Cecília Rendeiro , Moreira José António Cardoso , Miranda Maria Cristina Souto 
Published: September 2016

Purpose
The purpose of this paper is to test the relationship between earnings quality and the cost of debt for private companies in a “code-law” country (Ball et al., 2000). The analysis controls for company size, debt level and audited information.

Design/methodology/approach
The paper uses the ordinary least squares regression technique to test the relationship between earnings quality and the cost of debt.

Findings
The collected empirical evidence shows a negative relationship between earnings quality and the cost of debt and controls for company size and debt level. Such a relationship is stronger when the company information is audited.

Research limitations/implications
Similar to other studies, this paper has two main limitations. There was no access to specific data on the interest rates charged on bank loans, implying that the cost of debt is measured by the ratio of the interest expense to interest-bearing debt. The research only uses earnings quality measures based on abnormal accruals.

Practical implications
The collected evidence suggests that earnings quality have economic consequences for private companies by affecting their cost of debt, similar to those observed in previous studies for listed companies. This evidence can be seen as an incentive for private companies to increase their financial information quality. For debt providers, namely, financial institutions, the findings can be of interest to help them price properly the loans they make available to private companies. In general, the findings of this research can be of interest for company managers and financial institutions in countries with an institutional environment similar to that of Portugal.

Originality/value
The relation between earnings quality and the cost of debt has been so far studied for listed companies in “common law” countries. This paper provides new and complementary evidence about such relation for private companies and “code-law” country.
How to measure country-level financial reporting quality?
Authors: Tang Qingliang , Chen Huifa , Lin Zhijun 
Published: September 2016

PurposeThe purpose of this study is to measure the financial reporting quality of 38 main countries (regions) in the world from 2000 to 2014.Design/methodology/approachThis paper uses six accounting and auditing indicators to construct a comprehensive index for the measurement of country-level financial reporting quality. To test the validity of the methodology, the index to test institutional impacts on national financial reporting quality is used.FindingsIt was found that the results are consistent with the predictions and previous studies. The evidence suggests that the quality measure in this paper is innovative and appropriate and can provide a useful tool for researchers who are concerned with financial reporting quality at the country level.Originality/valueThe study is the first in the literature to use both accounting and auditing data to construct financial reporting quality indicators. The study should help international investors assess investment risks in foreign financial markets so as to make an informed decision. In addition, the diversity of financial reporting practices documented in the paper should prompt market regulators, accounting standard setters and professional accounting bodies to reinforce the efforts on international convergence of accounting and financial reporting standards and practices.