bluuebunny/crossref_metadata_2025_split huggingface dataset:
SEC offers relief to M&A brokers
Authors: D. Sacks Russell , Donegan Thomas , S. Gittleman Charles 
Published: August 2014

Purpose
– To explain a No-Action letter recently issued by the USA Securities and Exchange Commission (SEC) permitting persons who qualify as “M&A Brokers” to facilitate the sale of private companies without registering with the SEC as broker-dealers, subject to a number of restrictions.

Design/methodology/approach
– Explains how persons engaged in merger and acquisition activity have historically been required to register with the SEC, summarizes the conditions to the relief for the newly defined M&A Broker, explains what an M&A Broker can and cannot do, lists 10 criteria an M&A Broker must meet to obtain relief from registration, recommends policies and procedures for companies planning on taking advantage of the exemption from registration, and explains comparable UK legislation that applies to financial advisers advising on investments or arranging deals for M&A transactions.

Findings
– While many questions and considerations remain, including how this guidance will play out in respect of various state law regimes, the M&A Broker designation has the potential to relieve some of the burdens of registration for advisors specializing in private business combinations.

Originality/value
– Practical guidance from experienced securities and financial services lawyers.
A new SEC enforcement direction for 2014
Authors: Fons Randall , Rowe Tiffany 
Published: August 2014

Purpose
– To summarize and comment on the Securities and Exchange Commission’s (SEC’s) two-day conference, “The SEC Speaks,” held February 21-22, 2014, in which commissioners and senior staff provided thoughts and insights into the most pressing issues currently being considered by the commission.

Design/methodology/approach
– Discusses SEC Chair’s decision to require defendants to admit violations in appropriate cases, the creation of the Financial Reporting and Audit (FRAud) Task Force, new guidelines that will allow staff to bring more enforcement cases as administrative proceedings rather than in federal district court, Foreign Corrupt Practices Act (FCPA) staff goals for 2014, some unfamiliar statutory provisions that are expected to be cited in upcoming enforcement cases, litigation goals for 2014, and other areas of historical concern that will receive continuing emphasis in 2014.

Findings
– Where last year’s conference provided little insight in terms of specificity and direction of the enforcement program, this year’s conference revealed an Enforcement Division that has found its bearings and intends to use new technology, new ideas and new staff to enhance and improve its enforcement program.

Originality/value
– Practical guidance from experienced financial services and securities lawyers.
Preferential treatment in the service encounter
Authors: Söderlund Magnus , Liljander Veronica , Gummerus Johanna , Hellman Pia , Lipkin Michaela , Oikarinen Eeva-Liisa , Sepp Marianne , T. Liljedal Karina 
Published: August 2014

Purpose– The purpose of this paper is to examine reactions when customers in service encounters receive preferential treatment (i.e. something extra in relation to other customers). The examination is conducted in a social context that allows the customer to compare what he or she receives with what other customers receive. The main effect variables are perceived justice and customer satisfaction.Design/methodology/approach– An experimental method is employed to examine the effects of providing customers with preferential treatment. The study involves four treatment groups with various combinations of receiving or not receiving preferential treatment.Findings– Customers perceived preferential treatment as relatively unjust. This was true for customers who received the preferential treatment and for those who did not. However, customer satisfaction among those receiving preferential treatment was enhanced, thus signaling that preferential treatment affects perceived justice and satisfaction differently. In addition, different contexts for receiving preferential treatment (i.e. receiving it alone or sharing it with another customer) produced different levels of customer satisfaction.Originality/value– The extant research on preferential treatment has failed to acknowledge that this treatment often occurs in the presence of several customers, which is likely to evoke perceptions of justice. At the same time, extant research on perceived justice in service situations has mainly focussed on service failures as antecedents of justice perceptions. This study attempts to extend theory on both preferential treatment and perceived justice in service-encounter settings.
Developing benchmark criteria for assessing community-based social marketing programs
Authors: Lynes Jennifer , Whitney Stephanie , Murray Dan 
Published: August 2014

Purpose
– This article aims to propose that increased guidance on the implementation of social marketing principles for sustainability issues can advance both implementation and empirical evaluation. The primary goal of this paper is to ignite further empirical investigation of social marketing for sustainability by first presenting benchmark criteria for one social marketing model – community-based social marketing (CBSM) – and second, applying this framework to the case study of musician Jack Johnson’s “All at Once” (AAO) campaign.

Design/methodology/approach
– The research design is twofold. First, based on Doug McKenzie-Mohr’s CBSM model, a series of 21 benchmarks for assessing the key components of an effective CBSM initiative was developed. Second, this tool was applied to information gathered from Jack Johnson’s extensive outreach promoting AAO initiatives including reports, videos as well as interviews and in-person meetings with the Jack Johnson team.

Findings
– Application of the benchmark criteria to the Jack Johnson case study showed that seven out of the 21 benchmarks were integrated into the AAO campaign; seven were partially integrated and seven were not integrated in the program’s design. In particular, the use of commitments, incentives, norms and social diffusion was clearly present as was a final evaluation of the full-scale implementation of the campaign.

Originality/value
– The CBSM benchmarks are meant as a starting point to further assess and compare the effectiveness of CBSM initiatives. Further research should be done to explore how criteria should be weighted and which of the 21 principles need to be present in the design and implementation of an effective CBSM program.
The association between disclosure of forward-looking information and corporate governance mechanisms
Authors: Al-Najjar Basil , Abed Suzan 
Published: August 2014

Purpose
– This paper aims to witness the importance of corporate governance mechanisms and investigates the relationship between the quality of disclosure of forward-looking information in the narrative sections of annual reports and the governance mechanisms for non-financial UK companies.

Design/methodology/approach
– Computerized content analysis using QSR NVivo 8 is used to measure the extent of forward-looking information in the narratives of the annual reports for 238 companies listed in the London Stock Exchange. Cross-sectional regression analysis is used to examine the impact of the corporate governance mechanisms on forward-looking information.

Findings
– The results show that board size and the independence of the audit committee are associated with the level of voluntary disclosure of forward-looking information.

Research limitations/implication
– One limitation of this study is that in controls for the effect of the financial crisis period, by selecting a representative year for a five-year period, 2006. The authors argument in using this year is based on the fact that the main variables of interest do not vary significantly with time, the cross-sectional analysis of the selected period will provide a fair view of the last five year-period.

Practical implications
– The authors report the importance of some governance practices in the UK, such as the role of the board members as well as the importance of audit committee independence.

Originality/value
– This paper contributes to the literature by using computerized content analysis to examine the relation between corporate governance mechanism and disclosure quality of forward-looking information using sample of companies before financial crisis period. The authors also examine governance mechanisms that are under-researched in the field of forward-looking disclosure.
(Un)useful risk disclosure: explanations from the Italian banks
Authors: Maffei Marco , Aria Massimo , Fiondella Clelia , Spanò Rosanna , Zagaria Claudia 
Published: August 2014

Purpose
– The purpose of this paper is to better understand how mandatory risk categories are disclosed and to provide a better understanding of the reasons why risk disclosure looks less useful than it ought to be.

Design/methodology/approach
– We analyze how Italian banks provide risk information, by focusing on its characteristics to find out any differences between the notes to the financial statements and the public report, both prepared in compliance with the instructions of the Bank of Italy. We assess the risk-related reporting practices of 66 Italian banks, based on a content analysis of the two mandatory reports, and verify whether bank-specific factors explain any differences.

Findings
– Italian banks formally comply with the Bank of Italy’s instructions, but there is discretion to choose the characteristics of the information provided. Despite different risk categories to disclose in each report, disclosure is quite uniform, although banks tend to provide denser information in the notes to the financial statements and the difference in the economic signs between the two reports decreases as the level of risk increases.

Practical implications
– The significance of this study goes beyond the debate taking place in the academic arena, as it can be largely relevant for preparers, those responsible for setting international and national accounting standards, the Basel Committee on Banking Supervision and the domestic supervisory authorities, particularly concerning the possible introduction of requirements that are more explicit than the existing ones.

Originality/value
– The Italian setting is very relevant because unlike other countries, Italy adopts “interventionist enforcements”, which are regarded as a critical tool for achieving the minimum disclosure requirements. Moreover, the two sets of disclosure required by the Bank of Italy have never been investigated in a single data set.
Competitive threats, strategic responses and performance of Brazilian B2B firms
Authors: H. Akhter Syed , Fernando Pinto Barcellos Paulo 
Published: August 2014

Purpose
– The economic realignment in Latin America has created two clusters, one stagnant in the north and the other growth-bound in the south. This study aims to focus on Brazil, the key player in the growth-bound southern cluster, and address three fundamental questions: how Brazilian executives in four B2B sectors (telecommunications, business equipment, steel, and transportation) viewed the internal competitive developments, how they strategically responded to these developments, and what were the marketing and financial outcomes of these strategies.

Design/methodology/approach
– Data were obtained by interviewing top decision makers such as president, chief executive officer, and director of the companies.

Findings
– Findings show that the intensity of competitive pressures due to globalization varied by sector and so did strategic responses of firms. Marketing and financial performance outcomes also varied by sectors.

Originality/value
– The study adds to the growing literature on competitive market developments, strategic responses and performance outcomes of firms in Brazil, an important emerging economy and the key player in the southern Latin America cluster.
Influence of co-firing process condition on low temperature co-fired ceramics membrane deflection
Authors: Jurków Dominik 
Published: August 2014

Purpose– The paper aims to present the influence of the co-firing process conditions of low temperature co-fired ceramics (LTCC) on the deformation of thin LTCC membranes.Design/methodology/approach– The statistical design of the experiment methodology was used in the frame of these investigations to reduce the time and costs of the experiments and to ensure easier interpretation of the obtained results. Moreover, this conception permits the rough estimation of the membrane deflection fired at optimal process conditions.Findings– The applied design of the experiment methodology allowed the researchers to find the optimal co-firing process conditions and to estimate the membrane deflection at the optimal process conditions. The estimation fits well with the results of real measurement that was conducted to confirm the estimation precision.Research limitations/implications– The experiment was conducted for only one type of LTCC, DP951. The precision of the design of the experiment optimization and estimation of the response at optimal conditions depend on the described object. Therefore, the findings of this paper do not have to be generally true for other LTCC tapes, and if other LTCC tapes deformation should be investigated, then similar analysis shall be conducted for them.Practical implications– The deformation of LTCC membranes affects the sensitivity and repeatability of LTCC acceleration and pressure sensors. Hence, the decrease of membrane deflection increases the usability of LTCC in such applications.Originality/value– This paper presents simple optimization of co-firing process conditions of LTCC devices using statistical design of the experiment.
Tape casting and properties of Pr2O3-doped ZnO multilayer varistors
Authors: Kulawik Jan , Szwagierczak Dorota , Synkiewicz Beata 
Published: August 2014

Purpose
– This paper aims to fabricate and characterize ZnO-based multilayer varistors.

Design/methodology/approach
– Tape casting technique was utilized for preparation of multilayer varistors based on ZnO doped with Pr, Bi, Sb, Co, Cr, Mn and Si oxides. Scanning electron microscope (SEM), energy-dispersive X-ray spectroscopy (EDS) and X-ray diffraction (XRD) methods were used to study the microstructure, elemental and phase compositions, respectively, of the varistors. Dielectric properties were investigated by impedance spectroscopy. Current–voltage (I–U) dependences were measured to characterize nonlinear behavior of the fabricated varistors.

Findings
– XRD, SEM and EDS studies revealed dense microstructure of ceramic layers with ZnO grains sized 1-4 μm surrounded by nanometric Bi-rich films, submicrometer Zn7Sb2O12 spinel grains and needle-shaped Pr3SbO7 crystallites. Praseodymium oxide was found to be very effective as an additive restricting the ZnO grain growth. I–U characteristics of the fabricated multilayer varistors were nonlinear, with the nonlinearity coefficients of 23-27 and 19-51 for the lower and higher Pr2O3 content, respectively. The breakdown voltages were 60-150 V, decreasing with increasing sintering temperature.

Originality/value
– Low-temperature cofired ceramics technology enables attaining a significant progress in miniaturization of electronic passive components. Literature concerning application of this technology for multilayer varistors fabrication is limited. In the present work, the results of XRD, SEM and EDS studies along with the I–U and complex impedance dependences are analyzed to elucidate the origin of the observed varistor effect. The influence of sintering temperature and Pr2O3-doping level was investigated.
Characterization and applicability of Sm0.9Sr0.1CoO3-δ in oxygen sensors
Authors: Cvejin Katarina , Manjakkal Libu , Kulawik Jan , Zaraska Krzysztof , Szwagierczak Dorota 
Published: August 2014

Purpose
– This paper aims to investigate different properties of synthesized perovskite Sm0.9Sr0.1CoO3-δ and its potential for application in potentiometric oxygen sensors.

Design/methodology/approach
– The powder was obtained through solid-state reaction method and characterized by thermogravimetric/differential thermal analyzer and X-ray diffraction. It was used for both making a paste and pressing into rods for sintering. The prepared paste was deposited on alumina and yttria-stabilized zirconia substrates, by screen printing. Thick film conductivity, bulk conductivity and Seebeck coefficient of sintered rods were measured as a function of temperature. An oxygen concentration cell was fabricated with the screen-printed perovskite material as electrodes.

Findings
– Electrical conductivity of the bulk sample and thick film increases with the increase in temperature, showing semiconductor-like behavior, which is also indicated by relatively high values of the measured Seebeck coefficient. Estimated values of the activation energy for conduction are found to be of the same magnitude as those reported in the literature for similar composition. An investigation of Nernstian behavior of the fabricated cell confirmed that Sm0.9Sr0.1CoO3-δ is a promising material for application in oxygen potentiometric sensors.

Originality/value
– Gas sensor research is focused on the development of new sensitive materials. Although there is scarce information on SmCoO3-δ in the literature, it is mostly investigated for fuel cell applications. Results of this study imply that Sr-doped SmCoO3-δ is a good candidate material for oxygen potentiometric sensor.
Impact of country of origin and word of mouth on brand equity
Authors: Murtiasih Sri , Sucherly Sucherly , Siringoringo Hotniar 
Published: August 2014

Purpose
– The purpose of this paper is to explore the effect of the image of country of origin (COO) and word of mouth (WOM) toward brand equity (BE).

Design/methodology/approach
– Questionnaire was deployed to collect data. Prior to data collection, validity, and reliability tests were performed. Valid and reliable questionnaire was distributed to car customer in Jabodetabek region. It was succeeded to distribute 389 questionnaires and completely filled up by respondents. Structural equation modeling further was deployed to analyze the data.

Findings
– COO and WOM significantly influence BE indirectly thorough BE dimensions. WOM exhibited stronger influence toward BE. The influence of COO and WOM toward BE dimension was also investigated. WOM showed stronger influence toward BE dimension, in descending order are brand loyalty (BL), brand association (BAS), perceived quality (PQ), and brand awareness (BA). COO showed weaker influence and different order, in descending order are BA, PQ, BL, and BAS.

Originality/value
– Role of WOM in marketing has been extensively discussed by researchers. It is generally acknowledged playing a considerable role in influencing and forming consumer attitudes and behavioral intentions. However, up to this date role of WOM on BE has not been explicitly studied by researchers. COO in another hand has been related to BE although in a limited references. Those studies were performed outside of Indonesian consumer. Up to this date study of COO of Indonesian consumer behavior remains unaccounted.
Location sharing on social networks: implications for marketing
Authors: Yavuz Ramazan , Toker Aysegül 
Published: August 2014

Purpose
– The purpose of this paper is to explore the emerging motives behind check-in and location sharing of consumers on social network sites (SNSs). A theoretical model for the emergent motives of check-in behavior is proposed, and implications of location sharing for consumer behavior and marketing are discussed.

Design/methodology/approach
– Data were collected from a convenience sample of 32 respondents, comprising a representative sample of location-based SNS users. In total, 217 unique check-ins, locations, and motives were analyzed, and seven emergent motives were identified through content analysis.

Findings
– This paper identified the key motives behind check-in behavior, including social-enhancement value, informational and social motivation, entertainment value, gameful experiences, utilitarian motivation, and belongingness. Social-enhancement value is the most frequently cited motive, driven mainly by the selective self-presentation efforts of respondents. Gameful experiences are a newly emerging motive contributing to the “uses and gratifications theory” (UGT).

Research limitations/implications
– The proposed model has not yet been formally verified in a quantitative study. A further study with a larger sample size is planned for future work for the verification and generalization of the findings.

Practical implications
– Practitioner approaches on check-in behavior are mainly focussed on consumers giving and receiving recommendations of locations and consumers responding to the promotional efforts of marketers. However, this study suggests consumers have more creative and different motives, such as dating through location-based SNSs or gameful experiences.

Originality/value
– Research into location-based SNSs is a relatively new area in marketing. This study and proposed model are among the first to explain check-in behavior. Additionally, gameful experiences contribute to UGT, a construct that has not been previously identified.
Artificial neural networks: a tool for understanding green consumer behavior
Authors: Chowdhury Prajita , Samuel Mercy S 
Published: August 2014

Purpose
– The purpose of this paper is to study the usefulness of neural network to explain the gap between behavior intention and actual behavior in the consumption of green products. The paper draws the base from theory of planned behavior (TPB) and social dilemma theory.

Design/methodology/approach
– Artificial neural networks were used to analyze the data. A survey instrument was developed to understand the behavior pattern of customers while purchasing energy-efficient products. The outputs and input variables were identified and the input variables were divided into binary and discreet inputs.

Findings
– The research attempts to identify the factors that drive as well as avoid green consumerism. It also details the measures that can be adapted to address the social dilemma of green consumerism. In general the paper identifies with the literature in eliciting that environmental consciousness does not drive green consumerism.

Research limitations/implications
– The results of the study have important implications for practitioners as well as researchers. It is observed that neural network also provides inconclusive evidence for the intention behavior gap. This can be further explored by identifying different elements of environment consciousness and further testing.

Practical implications
– Marketers need to have strategies interwoven with traditional influencers to promote their green offerings. The consumers expect a clear and measurable benefit to the green offerings that the marketers are marketing.

Originality/value
– The research has its conceptual base in the TPB and social dilemma theory to understand the drivers of purchase behavior while evaluating an electronic product available in both energy efficient non-energy efficient rating scenario.