bluuebunny/crossref_metadata_2025_split huggingface dataset:
A closed-form solution in piezo-viscous squeeze films between a long cylinder and an infinite plate
Authors: Lin Jaw-Ren , Lu Rong-Fang 
Published: May 2014

Purpose
– The aim of this study is to extend the squeezing film problems between a long cylinder and an infinite plate, considering the piezo-viscous behavior (PVB) of the Barus experimental relationship.

Design/methodology/approach
– By integrating the nonlinear Reynolds-type differential equation directly, an analytical film-pressure solution is obtained and applied to investigate the load-carrying capacity and the approaching time.

Findings
– Compared with the case of constant-viscosity lubricants (CVLs), the effects of PVB are found to provide higher load-carrying capacities and longer approaching times for the squeezing films.

Originality/value
– It is found that when the cylinder is squeezed to a dimensionless central film height of 0.3, the dimensionless approaching time required for the CVL case is 4.922. However, the effects of PVB (α 0.0001, 0.001, 0.005 and 0.01) provide longer approaching times with values of 8.324, 8.438, 9.028 and 10.079. The cylinder-plate squeeze film system considering the influences of PVB results in a longer operating life.
Tribological behaviours of hybrid Zn–Al metal matrix composites produced by a rapid current sintering technique
Authors: Karslioğlu Ramazan , Akbulut Hatem , Uysal Mehmet , Bağdatli Guray 
Published: May 2014

Purpose
– The objective of the present investigation is to prepare a Zn–Al matrix (73 wt. per cent Zn + 27 wt. per cent Al) reinforced with SiC and graphite (Gr) hybrid composites by a rapid current sintering technique. Well-known Zn-based alloys are good candidates for load bearing applications. However, some limitations exist in Zn sublimation during casting and solid-state sintering and low-sliding velocity applications. The purpose is to develop new hybrid composites for self-lubricated bearing alloys by the facile production technique of current-activated sintering for these types of hybrid composites at very short sintering periods.

Design/methodology/approach
– Designing a special power unit for current sintering. The hybrid composites of the Zn–Al matrix were reinforced with 20 vol. per cent SiC and different amounts of Gr (2.5, 5.0, 7.5 and 10 weight per cent) and sintered rapidly by current sintering. Tribological tests for wear behaviors and self-lubrication effect were studied. The authors' approach is mainly to produce low-cost load-bearing materials.

Findings
– Successful and rapid production of Zn–Al alloy SiC/Gr hybrid composites in this study led to increasing load bearing capacity, decreasing friction coefficient and wear rate and production of good substitutes for conventional bearing applications.

Originality/value
– A conventional Zn alloy was reinforced with both SiC and Gr particles. This work is original in two ways. It is noted after the literature survey that this alloy is first reinforced with two different types of reinforcements as a hybrid type of composite. Second, the consolidation of this hybrid material was carried out by a direct current for eliminating Zn sublimation and shortening the production time. In tribological applications demanding strength and lubrication requirements, Zn–Al/SiC/Gr hybrid composites were assessed as good substitutes for conventional materials owing to improved wear resistance as a result of combined reinforcement of SiC and Gr particulates.
The online purchase as a context for co-creating experiences. Drivers of and consequences for customer behavior
Authors: Blasco-Arcas Lorena , Hernandez-Ortega Blanca , Jimenez-Martinez Julio 
Published: May 2014

Purpose
– The purpose of this paper is to elaborate on the concept of engagement platforms and the theories of co-creation of value to analyze the purchase as a context for customers to co-create their own experiences. Specifically, the paper proposes that including online cues related to Customer to customer (C2C) interactions and coproduction in the engagement platform determines customer co-creation experiences. Moreover, the paper tests for the relationship between the co-creation experience and customer's purchase intentions.

Design/methodology/approach
– An online platform was designed and a purchase situation was simulated, in which the participants were asked to buy a pair of sneakers. To make the experience more realistic, participants could navigate and undertake activities related to the available cues, thus obtaining a direct experience of the possibilities of the platform. Structural equation modeling analyses were used to test the hypothesized relationships.

Findings
– The results confirm the importance of including cues related to C2C interactions and coproduction in order to increase co-creation experience possibilities for the customer during the online purchase. Moreover, if customers perceive that they are co-creating the experience, their purchase intentions increase.

Practical implications
– This paper addresses the importance of virtual engagement platforms as touch points for interaction and the importance of their characteristics for facilitating co-creation. These platforms provide customers with cues that promote their participation, the establishment of collaborative relationships and the co-creation of the purchase experience.

Originality/value
– There is a growing interest in understanding how customers interact with firms to co-create experiences and in the influence of IT-related service in this process. Nevertheless, to date, the online purchase experience as a co-creation context has not been fully investigated.
Why do people play mobile social games? An examination of network externalities and of uses and gratifications
Authors: Wei Pei-Shan , Lu Hsi-Peng 
Published: May 2014

Purpose– The purpose of this paper is to identify the factors that influence people to play socially interactive games on mobile devices. Based on network externalities and theory of uses and gratifications (U&G), it seeks to provide direction for further academic research on this timely topic.Design/methodology/approach– Based on 237 valid responses collected from online questionnaires, structural equation modeling technology was employed to examine the research model.Findings– The results reveal that both network externalities and individual gratifications significantly influence the intention to play social games on mobile devices. Time flexibility, however, which is one of the mobile device features, appears to contribute relatively little to the intention to play mobile social games.Originality/value– This research successfully applies a combination of network externalities theory and U&G theory to investigate the antecedents of players’ intentions to play mobile social games. This study is able to provide a better understanding of how two dimensions – perceived number of users/peers and individual gratification – influence mobile game playing, an insight that has not been examined previously in the mobile apps literature.
Value relevance of IFRS mandatory disclosure requirements
Authors: Tsalavoutas Ioannis , Dionysiou Dionysia 
Published: May 2014

Purpose– The purpose of this paper is to address recent calls for research regarding the valuation implications of mandatory disclosure requirements (cf. Hassanet al., 2009; Leuz and Wysocki, 2008; Schipper, 2007).Design/methodology/approach– The paper measures compliance with all International Financial Reporting Standards (IFRS) mandatory disclosure requirements for a sample of firms. The paper subsequently explores whether the compliance scores (i.e. the mandatory disclosure levels) are value relevant and whether the value relevance of accounting numbers differs across high- and low-compliance/disclosure companies.Findings– The paper finds that the levels of mandatory disclosures are value relevant. Additionally, not only the relative value relevance (i.e.R2) but also the valuation coefficient of net income of high-compliance companies is significantly higher than that of low-compliance companies.Research limitations/implications– This paper is an indicative single country case study that focuses on the IFRS adoption year (2005) in the EU. It forms a new avenue for research regarding the valuation implications of mandatory disclosure requirements. It remains to future research to examine whether the findings also hold in other countries and periods.Practical implications– These findings are expected to be particularly relevant to standard setters and regulatory bodies that are concerned about the implications of mandatory disclosure requirements (Schipper, 2007).Originality/value– To the best of authors’ knowledge, this is the first paper that examines the value relevance implications of IFRS mandatory disclosure requirements, focusing on European country after 2005. The authors indicate that IFRS mandatory disclosures do lead to more transparent financial statements (cf. Pownall and Schipper, 1999), mitigating concerns about companies’ fundamentals (cf. Anctilet al., 2004).
Efficient contracting, earnings smoothing and managerial accounting discretion
Authors: Khalil Mohamed , Simon Jon 
Published: May 2014

Purpose– The purpose of this paper is to examine whether the contracting incentives (i.e. bonus plans, debt covenants, political costs hypotheses), and income smoothing can explain accounting choices in an emerging country, Egypt.Design/methodology/approach– The paper uses the ordinary least square regression model to examine the relationship between earnings management and reporting objectives. A sample of 438 non-financial firms listed on the Egyptian Exchange over the period 2005-2007 is used.Findings– The paper finds that the contracting objectives explain little of the variations in accounting choices (i.e. discretionary accruals) in the Egyptian context. However, the paper finds that mangers are likely to smooth the reported earnings by managing the accrual component in an attempt to reduce the fluctuation in reported earnings by increasing (decreasing) earnings when earnings are low (high) in attempt to reduce the variability of the reported earnings.Research limitations/implications– The empirical results rely on the ability of earnings management proxies to adequately capture earnings manipulation activities.Practical implications– The findings of the study should be of substantial interest to regulators and policy makers. The results implicitly contribute to the ongoing argument in relation to the optimal flexibility permitted by standard setting and the argument that tightening the accounting standards and mandating International Financial Reporting Standards are likely to improve reporting quality and reduce opportunistic earnings management. The results reveal that many of the weaknesses related to corporate reporting in emerging countries may result from the inadequate enforcement of the law and the weak legal protection of minority shareholders. The results also highlight the crucial role of understanding the reporting incentives, which is mainly shaped by institutional and market forces and the legal environment, in explaining accounting choices.Originality/value– Unlike previous studies that tested an individual objective, this study examines the trade-offs among various reporting objectives in an emerging economy.
E-business internal audit: the elephant is still in the room!
Authors: Kotb Amr , Sangster Alan , Henderson David 
Published: May 2014

Purpose
– The purpose of this paper is to explore the impact of technological change on the internal audit practices and skills requirements for internal auditors in an e-business environment.

Design/methodology/approach
– Generalist internal auditors and specialist information technology (IT) internal auditors were surveyed online in ten countries, including the USA and the UK which, together, provided the majority of responses.

Findings
– The results suggest a need for advanced IT-audit techniques in conducting the internal audit function, thereby increasing IT audit skill demands on generalist internal auditors. However, the results show a low confidence among internal auditors about their IT training and a continuing reliance upon IT audit specialists, rather than their own training/retraining.

Research limitations/implications
– The responses obtained in this study provide insight into both the status quo of the internal audit function, and to the changes that are needed to prepare generalist internal auditors for work in an e-business environment and, while the scale of the study limits the extent to which the findings may be generalized, they are consistent with the literature concerning the changing business environment and with the literature on resistance to change, suggesting that the issues revealed should be of concern.

Practical implications
– The results reported in this paper are useful to internal auditing educators and regulators in their consideration of the skills needed by generalist internal auditors in e-business environment.

Originality/value
– This study sheds light on a significantly growing area which remains relatively unexplored in the auditing-related literature, e-business audit. The study provides empirical evidence on challenges facing internal auditors in an e-business environment, thereby serving as a wake-up call, to both internal auditors and the professional bodies representing them, to defend their jurisdictional space against rival professional groups.
Economic crisis as a driver of management accounting change
Authors: Endenich Christoph 
Published: May 2014

Purpose
– The purpose of this paper is to investigate change processes within German and Spanish management accounting which are induced by the recent economic crisis. To illuminate these changes, a particular emphasis is put on budgeting processes and the role of management accountants.

Design/methodology/approach
– A cross-sectional field study that mainly builds on interviews with senior management accounting executives in nine German and nine Spanish companies was conducted. The German and Spanish companies were matched in terms of industry and size to assure comparability of the two national samples.

Findings
– The most recent economic crisis represents a crucial driver of management accounting change in the companies comprising my sample. Whereas budgeting is increasingly performed continuously, the empirical evidence suggests that opportunities are continually evolving that might result in a more powerful position of management accountants within corporate decision-making processes and an improved image of management accountants.

Research limitations/implications
– The findings of this study should not be generalised in a statistical sense. However, the results may be used as the basis for qualitative and quantitative follow-up studies.

Practical implications
– The paper provides several examples which demonstrate, that management accountants can improve their image and their influence on corporate decision making in times of economic crisis.

Originality/value
– This paper contributes to the literature by providing both theoretical refinement of and empirical evidence on propositions on the influence of the economic crisis on management accounting.
Using the military in disaster relief: systemising challenges and opportunities
Authors: Heaslip Graham , Barber Elizabeth 
Published: May 2014

Purpose– The purpose of this paper is to contribute to a greater understanding of the challenges of civil military logistical cooperation, coordination and collaboration in humanitarian relief logistics.Design/methodology/approach– Systematic literature review of academic journals.Findings– This paper has four main findings. First, a categorisation of humanitarian logistics literature is achieved through a systematic review. Second, a classification of military involvement in humanitarian relief logistics is presented. Third, the research substantiated systematic differences in the kinds of military cooperation not only due to stage of operations but also depending upon whether the disaster is “natural” or “manmade”. Fourth, the research identifies the challenges of civil military logistical cooperation, coordination and collaboration and posits recommendations to overcome the identified challenges.Research limitations/implications– This paper represents an exploratory study and provides the basis for further research on cooperation, coordination and collaboration between military and civilian agencies in humanitarian operations. The paper sets a research agenda for academics.Practical implications– This paper is the first to offer practical guidance to military commanders and managers of humanitarian agencies on solutions and recommendations to overcome the challenges to civil military logistical cooperation/coordination in humanitarian operations.Originality/value– The area of civil military logistical cooperation/coordination has received limited consideration within the humanitarian aid logistics literature to date. This paper is designed to redress this shortfall. As a result, it is hoped that it will act as a catalyst for further research and to widen and deepen the resultant debate with a view to improving the outcome for those affected by current and future disasters.
Literature review of humanitarian logistics research: trends and challenges
Authors: Leiras Adriana , de Brito Jr Irineu , Queiroz Peres Eduardo , Rejane Bertazzo Tábata , Tsugunobu Yoshida Yoshizaki Hugo 
Published: May 2014

Purpose
– The purpose of this paper is to present a literature review of humanitarian logistics (HL) that aims to identify trends and suggest some directions for future research.

Design/methodology/approach
– This conceptual paper develops a research framework for literature review through qualitative and quantitative content analysis. First, previous literature reviews in HL are updated and detailed. Then, seven classification criteria are added to earlier ones in order to advance the literature analysis.

Findings
– The conclusions identify some literature gaps and research opportunities. The main conclusions are the need for more studies into the disaster recovery phase and the need for closer relationships between academia and humanitarian organizations to increase the number of applied research.

Research limitations/implications
– The literature is limited to academic peer-reviewed journals because of their academic relevance, accessibility, and ease of searching.

Practical implications
– Help potential researchers to set up a research agenda for future work.

Social implications
– Reinforce earlier calls to increase truly applied research and improve social impact of the field.

Originality/value
– In total, 228 papers that were published in the HL area are reviewed, giving rise to the most extensive literature review in this area. New dimensions for literature review in HL are proposed, which give some new insights into potential research directions.
Human security and learning in crisis management
Authors: Mari Ainikki Anttila Ulla 
Published: May 2014

Purpose– Contemporary armed conflicts predominantly take place in developing countries and there are often non-state actors involved in them. Civilians have been deliberately targeted in recent conflicts, and the international community has paid more attention to their protection. Human security means that individuals’ safety is a priority on the security agenda. Organizational learning is necessary in crisis management in order to evolve and provide tools to ensure human security. Organizational learning in crisis management requires individual learning, but individual learning does not necessarily lead to organizational learning at the level of institutions. The purpose of this paper is to focus on the development of crisis management and peace-building when taking into account crisis management personnel's experiences and their value in organizational learning processes. The results are applied to the context of humanitarian logistics that have special features including pace in comparison to other crisis management contexts.Design/methodology/approach– The empirical material consists of a Delphi panel process representing 15 experts and interviews of 27 individuals who had served as employees in civilian crisis management and military crisis management duties in Kosovo. The interviewees from the military side had background of being either a reservist or professional officer.Findings– Interaction and communication abilities are required from crisis management personnel and institutions. Personnel in crisis management need opportunities to give and receive feedback. At the personal level, work in crisis management is important for an individual. Returning home may be more challenging for an individual than starting to work in a mission. The framework of organizational learning is adequate for developing crisis management and humanitarian logistics.Originality/value– Crisis management personnel's feelings and opinions in depth have been rarely studied and the present study provides information about this personal level. Because of using two methods focussing on organizational learning and feedback, partial methodological triangular was carried out, which increased the reliability of the results. In regard to humanitarian logistics, feedback arrangements are also important when intending to develop learning organizations. Return arrangements for personnel in humanitarian logistics are also an important focus of study.
Game theory applications in humanitarian operations: a review
Authors: Muggy Luke , L. Heier Stamm Jessica 
Published: May 2014

Purpose
– The purpose of this paper is to summarize ways in which game theory has been or could be utilized within the humanitarian sector and to identify future research opportunities in this field. Game theory is a tool for modeling systems in which multiple decision makers act according to their own objectives and where individual choices affect system outcomes. Humanitarian logistics systems are often characterized by the presence of many such decision makers.

Design/methodology/approach
– The authors synthesize literature from operations research, humanitarian logistics, and the political and management sciences that describes either game theory models or settings in which game theory has the potential to contribute practical insights. Papers are categorized based on the types of decision makers highlighted and the facets of humanitarian operations described.

Findings
– The review of literature indicates that applications of game theory to humanitarian supply chain systems are limited to date but that many components of humanitarian operations can benefit from such study.

Research limitations/implications
– The literature on game theory in humanitarian supply chains is still emerging. The findings imply opportunities for researchers to advance both theoretical and practical understanding in this area.

Practical implications
– Current research provides some managerial insights to humanitarian practitioners, but future practice-driven research could increase the impact of game theory models in the humanitarian sector.

Originality/value
– This work reviews past research contributions in the area of game theory and humanitarian operations and recommends areas for future research.