bluuebunny/crossref_metadata_2025_split huggingface dataset:
A proposal for measuring sustainability in universities: a case study of Spain
Authors: Larrán Jorge Manuel , Herrera Madueño Jesús , Calzado Yolanda , Andrades Javier 
Published: September 2016

Purpose
Numerous sustainability assessment tools are being created and applied in the higher education sector. In light of such diversity, there is a need to provide a common guideline for sustainability assessment which makes easier the comparison among universities. Using as a reference the Spanish university system, the main aim of this paper is to develop a multi-item quantitative tool for measuring sustainability performance at universities.

Design/methodology/approach
To accomplish this task, the first step was to review the literature on sustainability assessment in universities. After reviewing the literature, the authors found more than 1,000 items. The next step was to select those items which were able to fit to the Spanish university context. On this basis, the authors selected a total of 268 items. These items were discussed in a workshop with senior management members from eight Spanish universities with the aim of analyzing the validity and relevance of the items selected.

Findings
Then, the proposal for measuring sustainability in Spanish universities was composed of a total of 156 relevant items. In addition, these items were grouped according to seven different dimensions (corporate governance, students, staff, society, environment, companies and continuous improvement). Also, it is important to note that these items were not associated with political risk and they were linked to provide more reliable information to assess sustainability in universities.

Originality/value
Recent literature have stated that the existing tools specifically developed for assessing higher education institutions performance toward sustainability have some weaknesses. Then, one of the main contributions of this study has been the creation of a new multi-item quantitative tool aimed at measuring the integrated consideration of social, economic and environmental dimensions of sustainability in universities.
Incorporating sustainability content and pedagogy through faculty development
Authors: Hurney Carol A. , Nash Carole , Hartman Christie-Joy B. , Brantmeier Edward J. 
Published: September 2016

Purpose
Key elements of a curriculum are presented for a faculty development program that integrated sustainability content with effective course design methodology across a variety of disciplines. The study aims to present self-reported impacts for a small number of faculty participants and their courses.

Design/methodology/approach
A yearlong faculty development program to introduce content and effective course design for teaching about sustainability was created through a content-driven, backward design approach. Faculty participants from two cohorts were surveyed electronically to evaluate their perceptions of the impact of the program on their courses and professional development either one or two years after completing the program.

Findings
The theoretical model, curriculum and assignments for the sustainability-enhanced program are presented and discussed. Faculty participant responses to a survey (n = 14) following completion of the program indicated that the process changed pedagogical approaches, created a sense of community and raised awareness of campus resources. Faculty perceived that sustainability content enhanced their course redesign by providing “real-world” relevance, awareness and engagement. More than half of the respondents reported using tools they learned in the program to redesign elements of other courses. Three respondents indicated that integrating sustainability content into their courses had little to no benefit.

Research limitations/implications
The study did not explore the impact of the program on faculty and student learning.

Practical implications
The tools presented are practice-ready.

Originality/value
This study can inform the design and evaluation of other sustainability-related faculty development programs.
Factors influencing external audit fees of companies listed on Dubai Financial Market
Authors: Naser Kamal , Hassan Yousef Mohammad 
Published: September 2016

Purpose
This study aims to examine the underlying determinants that may influence external audit fees paid by Emirati nonfinancial companies listed on Dubai Financial Market (DFM).

Design/methodology/approach
Data used in this study are mainly collected from the 2011 annual reports and corporate governance reports published by the Emirati nonfinancial companies listed on DFM. Backward regression analysis is used to measure the impact of a set of company characteristics on Emirati non-financial listed firm’s audit delays.

Findings
The findings pointed to a significant and positive association between audit fees and each of corporate size and audit committee independence variables. A significant and negative relationship has been detected between external audit fees and business complexity. The findings also revealed that audit fees are not significantly associated with company’s profitability, risk, industry type, status of audit firm and audit report lag.

Originality/value
The paper helps in expanding limited existing literature about the determinants of audit fees in the Arab and Middle East countries generally and in the UAE context particularly. No prior attempt had been made to investigate the determinants of audit fees paid by Emirati firms listed on DFM because the disclosure of audit fees services provided by external auditors only became effective after April 30, 2010. The findings of the study may be generalized to other Arab countries, particularly neighboring Gulf Cooperation Council states, that have a similar socio-cultural environment.
Tawarruq time deposit with wakalah principle: an option that triggers new issues
Authors: Ismail Abdul Ghafar , Nik Abdul Ghani Nik Abdul Rahim , Mat Zain Mat Nor 
Published: September 2016

Purpose
This paper aims to make an attempt to analyze the adoption of wakalah in the tawarruq deposit that may trigger new issue.

Design/methodology/approach
This paper provides a review on the underlying contracts for deposit-taking activities.

Findings
There are two mains findings from this paper – first, the current deposit taking activities are characterized by principal guaranteed, it deems contrary to the nature of mudarabah. Second, we suggest the presence of wakalah in tawarruq term deposits and we argue that the application of the concept of bay al-wakillinafsihi would not affect the validity of wakalah.

Originality/value
This paper is considered to have its own originality in the sense that the introduction of tawarruq-based deposit product by Islamic banks could be the best alternative to the current deposit products.
Bilateral rebate (ibra’ mutabadal) in Islamic banking operation: a critical appraisal
Authors: Abdul Khir Mohamed Fairooz 
Published: September 2016

Purpose
This study aims to examine the scholars’ views on the legality of bilateral rebate in Islamic financial transactions. It also aims to evaluate the contemporary application of bilateral rebate in Islamic banking operation as an alternative to the conventional mechanism in handling the events of early settlement of debt, early termination of debt facility and early withdrawal of term deposit.

Design/methodology/approach
The study used deductive and inductive methods to analyze the juristic literature of all the major schools of law on the legality of both bilateral and unilateral rebate in a financial transaction.

Findings
The study found bilateral rebate (ibra’ mutabadal), instead of unilateral rebate, to be the best and fairest Islamic mechanism to overcome injustice in several events that may impact the bank’s liquidity such as that of early settlement of debt facility and early withdrawal of term deposit in the sense that the interest (maslahah) of both transacting parties is equally secured.

Research limitations/implications
This study has its limitation, as it only covers the applicability of bilateral rebate in Islamic banking operation. It does not include the applicability of bilateral rebate in other segments of Islamic finance such as Islamic capital markets and Islamic insurance (Takaful business).

Practical implications
This paper has practical implication for Islamic banking industry particularly with regard to its liquidity management in the event of early settlement of a debt facility, early termination of an Islamic facility and early withdrawal of Islamic term deposit. It may also assume policy implication in the event that the regulator adopts the legality of bilateral rebate in its Islamic banking policy and guidelines.

Originality/value
This paper offers an Islamic alternative to the conventional mechanism in handling the event of early settlement of a debt facility, early termination of an Islamic facility and early withdrawal of Islamic term deposit. Under conventional banking, there are certain fees and charges imposed on customers in the above events like early settlement charge and early withdrawal charge. Unlike its conventional counterpart, Islamic banks cannot opt for the conventional method that seems unjust to the customers as the charge is imposed without Sharīʿah basis. In this case, bilateral rebate serves as a fair mechanism to manage the bank’s liquidity in the aforementioned events.
Islamic values and negotiator behavior
Authors: Bachkirov Alexandre A. , AlAbri Salem 
Published: September 2016

Purpose
The purpose of this study is to examine whether and how the fundamental Islamic values of Arab Muslim business negotiators influence their views of the negotiation process and negotiation behavior.

Design/methodology/approach
The study is based on an interpretive qualitative approach. The data were obtained by semi-structured interviews. The participants were managers whose role entails negotiations as an essential component of their job.

Findings
For Arab Muslim negotiators, the use of knowledge is associated with a moral imperative of being truthful and using knowledge responsibly. The virtues of honesty, transparency, trust, integrity, fairness, peace, respect and concern for the counterpart’s negotiation outcomes emerged as important considerations for Arab Muslim negotiators.

Research limitations/implications
All the research participants were from an Arab Islamic country. Empirical data obtained from non-Arab Islamic respondents can provide further insights into how religious beliefs shape negotiation behavior of Muslim negotiators.

Practical implications
The international negotiation practitioners involved in cross-cultural negotiations in the Arabian Gulf should consider their counterpart’s behavioral patterns and expectations shaped by the Islamic faith. Appreciating what matters to an Arab Muslim negotiator will increase the probability of a positive negotiation experience and the likelihood of attaining negotiation goals.

Originality/value
The study contributes to the literature on innovative management practices by emphasizing the need to broaden the knowledge of a cultural perspective of management innovation. Innovative interventions in intercultural negotiations should include a consideration of the counterparts’ religious beliefs in both intra- and inter-firm bargaining situations.
Strategy and control: 25 years of empirical use of Simons’ Levers of Control framework
Authors: Martyn Patricia , Sweeney Breda , Curtis Emer 
Published: September 2016

PurposeTremendous change has taken place in organisational structures, networks and strategy over the past 25 years. Yet, a strategic management framework developed 25 years ago has increased in popularity among researchers in the past decade. This paper aims to review how Simons’ Levers of Control (LOC) framework has been used in empirical research studies over the past 25 years.Design/methodology/approachThe findings are based on electronic database searches of papers adopting Simons’ framework published in accounting and management journals.FindingsA total of 45 empirical studies adopting the LOC framework are presented chronologically by research method. The review highlights the far greater use of the framework in qualitative compared to quantitative studies. Qualitative studies have extended the application of the framework to broader organisational issues such as sustainability, environmental accounting and inter-organisational controls. The quantitative studies have mainly sought to add to our understanding of the antecedents and outcomes of the use of interactive control systems.Originality/valueThis paper furthers our understanding of Simons’ framework by synthesising and analysing the literature over 25 years. It provides insight into the varying interpretations of the concepts underlying the framework in empirical studies including differences in operationalisation of the concepts in quantitative studies. In addition, it highlights the application of the framework beyond the original domain in which it was developed. Fruitful areas for future research are pointed to in the paper.
The impact of intellectual capital – knowledge management strategy fit on firm performance
Authors: Wang Zhining , Wang Nianxin , Cao Jinwei , Ye Xinfeng 
Published: September 2016

PurposeThe purpose of this paper is to focus on the fit between intellectual capital (IC) and knowledge management (KM) strategy and its impacts on firm performance.Design/methodology/approachBased on the fit view, the authors posit that firms can enhance performance by aligning the structure of their IC with KM strategy, as reducing the extent to which their actual IC profile deviate from the “ideal” profile when implementing certain type of KM strategy. Using survey data collected from 328 high technology firms in China, the authors tested the research model.FindingsThe more fit a firm’s IC is to its KM strategic type, the better operational and financial performance it can achieve.Research limitations/implicationsThe sample of high technology firms in China might limit the generalization of the findings. Nonetheless, this study is based on and extends prior research, which provides a deepened understanding of the role of IC-KM strategy fit in organizational settings.Practical implicationsThe paper suggests that firms should adjust their IC according to KM strategy they employ. According to the findings, managers can selectively develop IC to achieve performance goals under certain type of KM strategy.Originality/valueAs one of the first studies to investigate the relationship among IC, KM strategy and firm performance in a holistic way, it indicates that the IC-KM strategy fit can be a novel explanation for performance variances through the alignment of knowledge-based capability and strategy.
Failure processes of young manufacturing micro firms in Europe
Authors: Lukason Oliver , Laitinen Erkki K. , Suvas Arto 
Published: September 2016

PurposeThe purpose of this paper is to find out which different failure processes exist among the young manufacturing micro firms, and whether the representation of those processes differs first, in European countries, and second, among exporting and non-exporting firms.Design/methodology/approachThe study is based on financial data of 1,216 manufacturing micro firms from European countries. Failure processes have been detected with a two stage-method: by extracting latent dimensions from financial variables with factor analysis, and then, by clustering the established factor scores.FindingsWith firms’ age, the number of different failure processes reduces from four to two. Strong evidence was found about the dominance of different failure processes in different countries for most firm age groups. Failure processes are not strongly associated with (non-)exporting.Originality/valueThis paper is the first one determining young manufacturing micro firms’ failure processes and comparing the representation of those processes in different firm subsets, either based on their country of origin or (non-)exporting behavior. Moreover, previous studies have not encompassed specific sectors, young or very small firms.
Sustaining the self in the “fourth age”: a case study
Authors: Tanner Denise 
Published: September 2016

Purpose
The purpose of this paper is to illuminate from the perspective of an older person (Harriet) the factors that support and jeopardise mental well-being in the fourth age.

Design/methodology/approach
The paper is based on unstructured narrative interviews with an older woman who was originally interviewed for a previous research study 15 years ago. At that time she was aged 82; she is now aged 97. This paper explores themes of change and continuity in her experience of ageing with a view to re-evaluating the model of sustaining the self-developed in the earlier study and comparing the findings with current conceptions of the fourth age.

Findings
Harriet’s previous efforts to remain independent have been replaced by an acceptance of dependency and diminished social relationships and activity. However, she retains significant threads of continuity with her earlier life and employs cognitive strategies that enable contentment. Her experience of advanced old age fits conceptions of neither the third nor fourth age, indicating the need for more sophisticated and nuanced understandings.

Originality/value
The paper is original in exploring the lived experience of someone in advanced age across a 15 year time period. Its value lies in rendering visible the factors that have promoted and/or undermined her mental well-being and in generating insights that can be applied more generally to experiences of advanced age.
Improving mental health in later life: the role of service user involvement
Authors: Crepaz-Keay David 
Published: September 2016

Purpose
The purpose of this paper is to describe service user involvement, explain some of the key issues that define, affect or protect mental health in later life and show how involvement may contribute to better mental health in later life.

Design/methodology/approach
The paper reviews existing definitions of involvement and mental health in later life; provides a more detailed review of some examples of involvement at a range of levels and illustrates how these could have a positive impact on mental health.

Findings
Active involvement and engagement at all levels offers significant opportunities for older people to protect and improve their own mental health and the mental health of society as a whole.

Research limitations/implications
This research does not set out to promote any particular intervention or involvement technique. The examples given have been evaluated in a variety of ways.

Practical implications
Service user involvement should be considered as an important potential contributor to mental health in later life.

Social implications
The paper encourages people in later life to be considered as a community resource rather than a problem that needs to be solved.

Originality/value
This paper brings together existing research with a focus on the relationship between involvement and individual and collective mental health.
A comment to Gobo: the next challenge – from mixed to merged methods
Authors: Hervieux Chantal 
Published: September 2016

Purpose
The purpose of this paper is to further the discussion on points made by Giampietro Gobo, provide additional information on the place of qualitative research in management, and question the space of merged methods.

Design/methodology/approach
Use a conversational approach as well as a review of qualitative vs quantitative research in three top tier journals for the years 2013-2016 (by a simple count).

Findings
Quantitative methods remain very much mainstream in management research, yet one finds that for one of the journals, space is evenly shared between qualitative and quantitative methods.

Research limitations/implications
This is a viewpoint and does not offer a systematic review of all top tier management journals.

Originality/value
It is hope that with this viewpoint debate as to the space of qualitative research, and merged methods can be stimulated.
Investigation of soldering for crystalline silicon solar cells
Authors: Yang Hong , Wang He , Cao Dingyue 
Published: September 2016

Purpose
Tabbing and stringing are the critical process for crystalline silicon solar module production. Because of the mismatch of the thermal expansion coefficients between silicon and metal, phenomenon of cell bowing, microcracks formation or cell breakage emerge during the soldering process. The purpose of this paper is to investigate the effect of soldering on crystalline silicon solar cells and module, and reveal soldering law so as to decrease the breakage rates and improve reliability for crystalline silicon solar module.

Design/methodology/approach
A microscopic model of the soldering process is developed by the study of the crystalline silicon solar cell soldering process in this work. And the defects caused by soldering were analyzed systematically.

Findings
The defects caused by soldering are analyzed systematically. The optimal soldering conditions are derived for the crystalline silicon solar module.

Originality/value
The quality criterion of soldering for crystalline silicon solar module is built for the first time. The optimal soldering conditions are derived for the crystalline silicon solar module. This study provides insights into solder interconnection reliability in the photovoltaic (PV) industry.