bluuebunny/crossref_metadata_2025_split huggingface dataset:
Are KIBS beneficial to international business performance
Authors: Kamp Bart , Ruiz de Apodaca Iñigo 
Published: February 2017

Purpose
The purpose of this paper is to test whether knowledge-intensive business services (KIBSs) contribute to international business activity. In line with studies from the servitization, the territorial competitiveness and the global value chain realm, it can be hypothesized that if KIBS consumption has a positive effect on business competitiveness, a correlation is discernible between “intensity of KIBS uptake” and “turnover and export performance at industrial sector level”.

Design/methodology/approach
To test this hypothesis, the authors make use of input-output tables from the Basque Country for the period 2000-2012 and regional accounts regarding turnover and export per sector and calculate how consumption of a series of KIBS correlates with turnover and export evolution for 14 industrial sectors.

Findings
The authors find a strong fit between consumption of KIBSs and international competitiveness parameters for the industrial sectors screened.

Research limitations/implications
The authors postulate that the use of KIBS is beneficial for consuming industries. Accordingly, the authors posit that having a sound KIBS basis in a territory contributes to (international) business competitiveness, and that industrial policies should foster the rapprochement of manufacturing sectors to KIBS. At the same time, the authors assume that reverse causalities may be at play (international competitiveness of manufacturing sectors boosts KIBS consumption through backward linkage effects).

Practical implications
The paper posits that having a sound KIBS basis in a territory contributes to international business competitiveness, and that industrial policies should foster a rapprochement of manufacturing sectors to KIBS. A further implication would be to look after a minimum critical mass and or to engage in KIBS capacity building in a territory. Absence of competitiveness-enhancing KIBS in a region may hamper business performance and staying power of user industries. The paper’s findings also imply that the posture of manufacturing firms towards uptake of knowledge-intensive services matters, and that fostering their proactiveness to interact with KIBS is indicated. Similarly, they form an argument in favour of considering KIBS as active subject matters for industrial policy design.

Originality/value
Amidst the several perspectives adopted upon KIBS’ role to foster business and territorial competitiveness, what is largely absent is the examination of how uptake of KIBS by respective sectors relates to the turnover or export evolutions that the sectors in question reveal. Consequently, the present paper sets out to examine this research question.
Using module-based learning methods to introduce sustainable manufacturing in engineering curriculum
Authors: Sengupta Debalina , Huang Yinlun , Davidson Cliff I. , Edgar Thomas F. , Eden Mario R. , El-Halwagi Mahmoud M. 
Published: February 2017

Purpose
Sustainable manufacturing may be defined as the creation of manufactured products that use processes that are non-polluting, conserve energy and natural resources, and are economically sound and safe for employees, communities and consumers. Recently, there have been several industrial and governmental endeavors to launch sustainable manufacturing initiatives. To support such initiatives and to prepare the next generation of scientists and engineers, academic institutions have a responsibility to introduce educational programs and tools in the area of sustainable manufacturing. The purpose of this paper is to report on the approach, progress and contributions of a US National Science Foundation-sponsored project titled: “The Sustainable Manufacturing Advances in Research and Technology Coordination Network (SMART CN)”.

Design/methodology/approach
The project aims to bridge the gap between the academic knowledge discovery and industrial technology innovation for sustainable manufacturing. Toward this goal, various research and educational activities have been undertaken to introduce Sustainable Manufacturing Case Studies for use by academic instructors to a diverse group of undergraduate, graduate and industry professionals.

Findings
In this paper, the need for education on sustainable manufacturing has been focused upon, followed by approaches toward addressing these needs, concluding with examples of case studies developed through the SMART-CN project framework.

Originality/value
This work provides the engineering community with structured modules for introducing the topic of sustainable manufacturing in the curriculum.
Higher education for sustainable development at EARTH University
Authors: Rodríguez-Solera Carlos Rafael , Silva-Laya Marisol 
Published: February 2017

Purpose
The purpose of this article is to present the experience of a Central American university that has been successfully advancing an educational model focused on sustainability for over 25 years. Many universities in industrialized nations are assuming a more active role in promoting sustainable development, while in emerging countries, interest in this issue is recent and not well known.

Design/methodology/approach
A study was conducted on perceptions of the impact from graduates of EARTH (Escuela de Agricultura de la Región Tropical Húmeda) University in Nicaragua, Honduras and Guatemala, utilizing a mixed methodology that combined the application of a standardized questionnaire, together with focus groups of graduates, and semi-structured interviews of graduates, their employers, members of their communities, clients of the companies where they work and colleagues.

Findings
Agricultural engineers who received their education at EARTH University have had a positive social, economic and environmental impact in their communities of origin. They have taken on leadership positions and have become change agents who are aware of the social needs around them. They contribute to economic growth and job creation, and at the same time, promote sustainable management of natural resources.

Research limitations/implications
It is a case study and their findings are limited.

Practical implications
Learning about EARTH University’s experience may be useful for other higher education institutions seeking to cultivate this perspective in their degree programs, and for academics who support a fundamental reorientation in higher education aimed at confronting the challenge of promoting sustainable development.

Social implications
The results established that most of the agronomists who studied at EARTH University are having a positive economic, social and environmental influence, which appears to be closely associated with their university education. This suggests that higher education may in effect play an important role in promoting sustainability and contributing elements for advancing this perspective in higher education in Latin America.

Originality/value
This study of EARTH University’s educational model reveals that, in the case of Latin America, education for sustainability cannot be limited to providing training in natural resources management. The promotion of inclusive development supposes that students have learned how to manage productive activities that are economically and socially sustainable, and that students have received a solid education in values, aimed at fostering a commitment to build a fairer society.
Greening of a campus through waste management initiatives
Authors: Tangwanichagapong Siwaporn , Nitivattananon Vilas , Mohanty Brahmanand , Visvanathan Chettiyappan 
Published: February 2017

Purpose
This paper aims to describe the effects of 3R (reduce, reuse and recycle) waste management initiatives on a campus community. It ascertains the environmental attitudes and opinions of the residents and investigates their behavioral responses to waste management initiatives. Practical implications for enhancing sustainable waste management are discussed in this paper.

Design/methodology/approach
Demonstration projects on waste segregation and recycling, as well as waste a reduction campaign, were set up on the campus to ascertain people’s attitudes and investigate their behavioral responses toward 3R practices. Data were collected through a questionnaire survey, observations, interviews and the project’s document review. A waste audit and waste composition analysis was carried out to assess waste flows and actual waste management behaviors and measure the change in the recycling rate.

Findings
3R waste management initiatives had positive effects on people’s attitudes about resources, waste management and consciousness of the need to avoid waste, but these initiatives did not affect recycling and waste management behavior. A voluntary approach-only cannot bring about behavioral change. Incentive measures showed a greater positive effect on waste reduction to landfills. Nevertheless, the demonstration projects helped to increase the overall campus recycling from 10 to 12 per cent.

Originality/value
This paper addresses a literature gap about the 3R attitudes and resulting behavior as part of campus sustainability of higher education institutions in a developing country. The authors’ results revealed hurdles to be overcome and presents results that can be compared to behavioral responses of people from other developed countries. These findings can be used as a guide for higher education institution’s policy-makers, as they indicate that voluntary instruments alone will not yield effective results, and other mechanisms that have an impact on people's behavior are required.
Accounting for sustainability: an active learning assignment
Authors: Gusc Joanna , van Veen-Dirks Paula 
Published: February 2017

Purpose
Sustainability is one of the newer topics in the accounting courses taught in university teaching programs. The active learning assignment as described in this paper was developed for use in an accounting course in an undergraduate program. The aim was to enhance teaching about sustainability within such a course. The purpose of this paper is to offer experience-based guidance to faculty members around the world who would like to include sustainability in their courses.

Design/methodology/approach
This paper describes the introduction of sustainability in an accounting course via an active learning approach. The assignment that was developed formed part of a management accounting course for 450 business students. In the assignment, the students were asked to propose a sustainable solution for the university organization. Several tools were provided to the students to support them in obtaining an insight into the financial and societal consequences of the proposed solution.

Findings
The encouraging experiences with the assignment at the university where it was designed show that it effectively improved students’ understanding of sustainability issues. Furthermore, the assignment provided insight into how management accounting can play a role in enhancing sustainability in an organization. Additionally, the experiences with the assignment show that it can be used to make courses more lively and attractive to students.

Originality/value
As yet, textbooks have not offered much support in how to incorporate sustainability into the field of accounting. The assignment represents a novel use of management accounting concepts in the study of sustainability and is relevant to educators as an example of an active learning approach on the topic of sustainability.
Empowerment for sustainability in higher education through the EYE learning tool
Authors: Tassone Valentina C. , Dik Giel , van Lingen Thekla Anna 
Published: February 2017

Purpose
While empowerment for sustainability is considered a major objective within sustainability-oriented educational programs and policies, little is known about the actual process of empowering students for sustainability through higher education. This study aims to explore this field, by introducing the EYE (Educating Yourself in Empowerment) for Sustainability learning tool and by analyzing the effects of its application within a higher education context, including a reflection about key aspects contributing to students’ empowerment for sustainability.

Design/methodology/approach
The effects of the EYE tool are analyzed by means of questionnaires. Through a qualitative codification process and quantitative analysis, the authors have reflected on the effects of the EYE tool and on the empowerment process as perceived by the students exposed to the EYE at Wageningen University.

Findings
Results suggest that the EYE is a comprehensive and adaptive tool, conducive to empowerment for sustainability. Adopting, only partly, an instrumental approach to education and, largely, an emancipatory one appears to be a possible and successful combination. A key aspect contributing to students’ empowerment for sustainability is the development and execution of a real-life project of own choice. Learning about the diverse worldviews underlying the search for sustainability appears to be an eye opener for the students. Empowerment does not seem to require long-term training. Rather, it emerges and is experienced by university students within a few weeks.

Originality/value
This paper introduces a novel tool and discusses insights deriving from the application of this tool. The value of the paper lies in its potential to support educators in reflecting upon and designing their educational strategy for empowering students for sustainability.
Comparing the competition of Malaysia Islamic and conventional banks
Authors: Wahid Muhamad Azhari 
Published: February 2017

Purpose
This study aims to analyse three main questions within the Malaysian banking system: Are Islamic banks more competitive than conventional banks? What are the levels of competition for Islamic and conventional banking sectors pre, during and post the 2007-2009 global financial crisis? Does penetration of Islamic banks affect the competitive structure of conventional banks?

Design/methodology/approach
In measuring a bank competition, the author estimates the Panzar–Rosse H-statistic (PRH) method on 17 Islamic and 21 conventional banks in Malaysia over the period of 2004-2013. This is then followed by ordinary least squares (OLS) robust regression analysis to control Islamic banks’ penetration, bank-specific and macroeconomic factors.

Findings
Results from the PRH method (total revenue) suggest that Malaysian Islamic banks are relatively more competitive than their conventional counterparts. Furthermore, the author observes that the level of competition for both Malaysian Islamic and conventional banks increased tremendously during the 2007-2009 global financial crisis. This suggests the impact of the crisis on the level of competition for both banking systems. Finally, the OLS robust regression suggests that Islamic banks’ penetration has a significantly positive impact on the level of competition for conventional banks. The PRH estimation using total interest income indicates similar results, suggesting the robustness of these results.

Practical implications
This study reveals whether Islamic banks’ penetration is able to increase the level of competition within the conventional banking sector. Knowledge on this is important to the policymaker.

Originality/value
To the best of the author’s knowledge, this is the first study using the PRH method in comparing the level of competition for Malaysian Islamic and conventional banks. Furthermore, this is the first study analysing the impact of Malaysian Islamic banks’ penetration on the level of competition for conventional banks.
An accounting perspective on the use of combined contracts and donations in Islamic financial transactions
Authors: Atmeh Muhannad Ahmed , Maali Bassam 
Published: February 2017

Purpose
The purpose of this paper is to investigate the techniques used by Islamic financial institutions (IFIs) to shift conventional instruments to Shariah-compliant instruments. The paper additionally aims to explore the effect of these techniques on financial reporting.

Design/methodology/approach
The study recognized two techniques used by the IFI: the combination of contracts which compartmentalizes the economic transaction into a series of linked sub-transactions, and the inclusion of donation (Tabarru) in commercial contracts. The paper also reviews the accounting treatment according to the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), and compares it to the concepts adopted by the traditional financial reporting framework concepts (especially substance over form concept).

Findings
With regard to the combination of contracts technique, the major accounting challenge is whether the substance over form concept is considered. Mixed results are found: in some products, the economic substance is presented in the financial reports, while in other cases, the legal form of the contract is reported. This ambiguity may hinder the faithful representation of financial statements. The Tabarru contract is used to justify the risk-shifting practices by Islamic banks. The accounting effects of such contracts may result in failure to recognize assets or liabilities in the financial reports, earnings management and incomplete financial information for the users of the financial reports.

Originality/value
This study is a response to the call raised by the consultative group established by the International Accounting Standards Board. It provides an additional insight into the accounting treatments for a combination of contracts and Tabarru contracts. It also contrasts the accounting treatments, as stipulated by the AAOIFI, with the conventional accounting frameworks.
Evaluation of a management development programme: a critical discourse analysis
Authors: Oppong Nana Yaw 
Published: February 2017

Purpose
The purpose of this paper is to evaluate the management development (MD) programme in the Ghanaian mining industry. A legal requirement aimed at equipping national managers for eventual takeover of the management of industry from expatriates, the programme is analysed to ascertain the willingness to implement and the state of implementation by multinational companies operation in the industry.

Design/methodology/approach
The study employs critical discourse analysis (CDA), a problem-identification and problem-solving analytical tool to identify any obstacles suppressing the implementation and possible ways past the obstacles. Data for analysis were collected from 26 national managers from industry who were interviewed to gather views and expectations on their development.

Findings
Key findings include domination and hegemonic dynamics of expatriates through sustained power over the control of the MD process, CDA’s emancipatory power succeeds in identifying unrealised possibilities for tackling the MD problem for a social change (development of national managers) in industry, and non-implementation of the MD programme contributed by expatriates, the government of Ghana, and senior national managers.

Social implications
The programme has the potential of developing national managers for eventual takeover from expatriates, but requires implementing the law to the latter, including denying foreign subsidiaries mining lease if they fail to provide the adhere to localisation plans.

Originality/value
The paper extends literature on management of Western multinational subsidiaries in developing countries, revealing power and control over human resource practices, and MD in their foreign subsidiaries. It also contributes to literature on suppression of indigenous employees by other indigenous employees (the “colonised elites”), contrary to what is expected from indigenous people towards the development of their colleagues.
Shadow organizing: a metaphor to explore organizing as intra-relating
Authors: Gherardi Silvia , Jensen Karen , Nerland Monika 
Published: February 2017

PurposeThe purpose of this paper is to conceive “organizing” as an indeterminate process taking place in the interstices of intra-acting elements, beyond visible/rational/intentional organizing. The term intra-activity refers to relationships between multiple elements (human and more-than-human) that are understood not to have clear or distinct boundaries. The paper aims at reframing organizing, as the effect of multiple intra-acting elements, by introducing the metaphor of shadow organizing. It offers examples as diverse as knowledge spillover, evidence-based medicine and improvisation, and the mafia’s organizational rules.Design/methodology/approachThe frame of reference is metaphorical theorization, based on the metaphor of shadow organizing, and is explored through three metonymies: the forest and its sheltered spaces in penumbra; the shadow as a grey zone between canonical and non-canonical practices; and secret societies, hidden in the shadow. The shadow is the symbol of what is “betwixt and between.”FindingsShadow organizing focuses on the way that situated elements (people, technologies, knowledge, infrastructures, society) intra-relate and acquire agency. Whilst organizing as the effect of intentional coordination, planning, and strategizing represents a well-established theorization, shadow organizing sheds light on what happen in the interstices of intentional and structured processes. The paper identifies the dimensions of shadow organizing as performativity, liminality, and secrecy.Originality/valueThe passage from elements in interaction to intra-acting relations that form elements is a challenge both for theory and methodology. To face this challenge, metaphorical thinking proves useful since it enhances scholars’ imaginations and emotional participation.
Analysis of clinical symptoms and ABCC6 mutations in 76 Japanese patients with pseudoxanthoma elasticum
Authors: Iwanaga Akira , Okubo Yumi , Yozaki Mariko , Koike Yuta , Kuwatsuka Yutaka , Tomimura Saori , Yamamoto Yosuke , Tamura Hiroshi , Ikeda Satoshi , Maemura Koji , Tsuiki Eiko , Kitaoka Takashi , Endo Yuichiro , Mishima Hiroyuki , Yoshiura Koh‐Ichiro , Ogi Tomoo , Tanizaki Hideaki , Wataya‐Kaneda Mari , Hattori Tomoyasu , Utani Atsushi 
Published: February 2017

AbstractPseudoxanthoma elasticum (PXE) is a hereditary disease, causing calcification and degeneration of elastic fibers, which affects the skin, eye, cardiovascular systems and gastrointestinal tract. PXE is caused by mutations in the ABCC6 gene. Neither detailed nor large‐scale analyses have been accomplished in Japanese patients with PXE. We, therefore, investigated clinical symptoms and ABCC6 gene mutations in 76 Japanese patients. Japanese PXE patients (n = 76) had a significantly lower incidence of vascular lesions than 505 PXE patients in the Leiden Open Variation Database (LOVD) (38.7% vs 65.1%, respectively; P = 1.34E‐06); however, the incidences of the skin, eye, cardiac and gastrointestinal lesion symptoms were not significantly different. Symptom severity scores for skin, eye and vascular lesions, calculated using the Phenodex™ system, were significantly lower in Japanese PXE patients than in LOVD PXE patients. Genetic analysis revealed three nonsense, four frame‐shift, one exon deletion and 13 missense mutations in ABCC6 in 73 patients; however, we were unable to detect pathogenic mutations in three patients. Frequent mutations differed between Japanese and LOVD PXE patients. In Japanese PXE patients, the top five mutations accounted for more than 60% of all pathogenic changes, suggesting the presence of founder effects. Consistent with previous reports, no obvious correlations between genotypes and phenotypes were identified in this study. In conclusion, we consider that the milder clinical phenotypes, observed even in older Japanese PXE patients, could be attributed to environmental factors such as dietary habits and lifestyle, as well as genetic background.