bluuebunny/crossref_metadata_2025_split huggingface dataset:
The impact of web site quality on flow‐related online shopping behaviors in C2C e‐marketplaces
Authors: Fan Qingji , Yul Lee Jeoung , In Kim Joong 
Published: August 2013

PurposeThrough a literature review, we found four potential research topics that are rarely studied in the extant literature, i.e. the missing link between web site quality and flow, an integrative relationships between web site quality, flow, customer satisfaction, and relationship intention even though part of the integrative relationships have been investigated in the previous studies, those flow‐related consumer behaviors in C2C e‐marketplaces, and cross‐national studies on the flow‐related consumer behaviors in the East‐Asian domain. Thus, we attempted to explore the relationships between web site quality, flow, customer satisfaction, and relationship intention in Chinese and Korean C2C e‐marketplaces as well as their cross‐national similarities and differences.Design/methodology/approachIn all, 212 Chinese and 219 Korean online shoppers were surveyed to conduct the above research agenda by structural equation modeling.FindingsWeb site quality had some effect on flow and satisfaction in both countries, but different results between the countries were found for the dimensions of web site quality. Flow has a positive impact on satisfaction, but the effect in China was greater than that in Korea. Both flow and satisfaction had a positive effect on relationship intention in the two countries.Originality/valueThere has been little research that addressed the above four research topics respectively or in combination. This study investigates the integrative model between web site quality and flow‐related consumer behaviors in C2C e‐marketplaces. The paper provides empirical evidence of online consumer behaviors in China and Korea, which will help global e‐commerce managers/practitioners in their development of strategies and tactics for the East‐Asian markets.
Accounting regulation for charities: international responses to IFRS adoption
Authors: Irvine Helen , Ryan Christine 
Published: August 2013

PurposeThe purpose of this paper is to examine charity regulatory systems, including accounting standard setting, across five jurisdictions in varying stages of adoption of International Financial Reporting Standards, and identifies the challenges of this process.Design/methodology/approachUsing a regulatory space approach, this paper relies on publicly available archival evidence from charity regulators and accounting standard setters in five common‐law jurisdictions in advanced capitalist economies, all with vibrant charity sectors: the UK, the USA, Canada, Australia and New Zealand.FindingsThe study reveals the importance of co‐operative interdependence and dialogue between charity regulators and accounting standard setters, indicating that jurisdictions with such inter‐relationships will better manage the transition to IFRS. It also highlights the need for those jurisdictions with not‐for‐profit or charity‐specific accounting standards to re‐configure those provisions as IFRSs are adopted.Research limitations/implicationsThe study is limited to five jurisdictions, concentrating specifically on key charity regulators and accounting standard setters. Future research could widen the scope to other jurisdictions, or track changes in the jurisdictions longitudinally.Practical implicationsThis paper provides a timely international perspective of charity regulation and accounting developments for regulators, accounting standard setters and charities, specifically of regulatory responses to IFRS adoption.Originality/valueThe paper contributes fresh insights into the dynamics of charity accounting regulation in an international context by using regulatory space as an organising framework. While accounting regulation literature provides a rich interpretation of regulatory issues within the accounting arena, little attention has been paid to charity accounting regulation.
Book‐tax differences and earnings quality for the banking industry: evidence from Taiwan
Authors: Huang Der‐Fen , Wang Chao‐Lan 
Published: August 2013

PurposeThe purpose of this paper is to investigate the relationship between book‐tax differences and earnings quality for commercial banks in Taiwan. The paper focuses on the banking industry because industry‐specific accrual models of accounting discretion in the loan loss provisions are available to develop powerful tests of earnings management related to book‐tax differences. In addition, the paper replicates the analysis of book‐tax differences that previous studies conducted on a heterogeneous sample of nonfinancial firms, to ascertain whether prior inferences also hold in the study's sample of banks in an emerging economy.Design/methodology/approachThis paper estimates the magnitude of discretionary loan loss provisions as a proxy for earnings quality (positively correlated with earnings management; therefore, inversely correlated with earnings quality). Then, the study partitions the sample into three subsamples (large positive book‐tax differences, large negative book‐tax differences, and small book‐tax differences) to set the regression models.FindingsThis paper finds that bank‐years with large positive or negative temporary book‐tax differences have discretionary loan loss provisions that are greater than bank‐years with small temporary book‐tax differences. The paper also finds that bank‐years with large temporary book‐tax differences have one‐year‐ahead persistence of current earnings and accruals that are less than those with small temporary book‐tax differences. Additionally, the study does not find a significant relation between permanent book‐tax differences and earnings quality. Overall, the evidence is consistent with the supposition that large temporary book‐tax differences are associated with lower earnings quality.Research limitations/implicationsThe study contributes to the literature on book‐tax differences and earnings quality in two ways. First, the paper provides evidence to ascertain prior inferences that the association between book‐tax differences and earnings quality also hold in the banking industry, it may generalize to the banking sector in other emerging countries. Second, the study utilizes a banking‐specific accrual model to construct more powerful tests of information in book‐tax differences for earnings quality. The study has an inherent limitation arising from small sample size of the banking industry in an emerging economy. Future tax accounting researchers should develop appropriate country‐specific measures of book‐tax differences.Originality/valueThe study focuses on the banking industry because industry‐specific accrual models of accounting discretion in the loan loss provisions are available to develop powerful tests of earnings management related to book‐tax differences. In addition, the study replicates the analysis of book‐tax differences that previous studies conducted on a heterogeneous sample of nonfinancial firms, to ascertain whether prior inferences also hold in the sample of banks in an emerging economy.
Value chain and innovation at the base of the pyramid
Authors: Esko Siim , Zeromskis Mindaugas , Hsuan Juliana 
Published: August 2013

PurposeThis paper aims to investigate the factors a multinational corporation should adapt when doing business at the bottom of the pyramid (BoP) markets.Design/methodology/approachBased on a systematic literature review on BoP, value chain and innovation, an integrative framework is introduced for analysing business readiness in BoP: organisation, value chain and strategy. Four diverse cases were analysed: GE's reverse innovation project, GrameenPhone, Essilor, and P&G's PuR.FindingsBoP project should be a top‐down supported separate entity with its own strategic processes and financial measurements. Working in the value chain requires diverse thinking in terms of interactivity, partners, setup, and governance. Involving customers and consumers in the innovation process is crucial. The venture also needs to make its offerings accessible, affordable, acceptable, available, and valuable to the customers. A step‐by‐step scale‐up must be followed.Originality/valueThe BoP framework can be used as a practical roadmap for companies to analyse the readiness of the business venture and strategy development.
Irish coffee? Well, something better …
Authors: Rao Pramila 
Published: August 2013

PurposeThis paper aims to report on the IFSAM (International Federation of Scholarly Associations of Management) 2012 conference, held in Limerick, Ireland, on 26‐30 June 2012.Design/methodology/approachThe paper summarizes the conference, including keynote presentations and conference sessions.FindingsThe author concludes that the conference was a very enriching and rewarding experience, and allowed participants and experts every opportunity to create an interpretive environment for learning.Originality/valueThis paper provides a detailed report and summary of the IFSAM (International Federation of Scholarly Associations of Management) 2012 conference.
Trade facilitation in South Asia
Authors: Otsuki Tsunehiro , Honda Keiichiro , Wilson John S. 
Published: August 2013

PurposeThe purpose of this study is to discuss the progress and challenges of South Asia in trade liberalization and facilitation, and to quantitatively demonstrate the potential benefits of trade facilitation in South Asia.Design/methodology/approachThe quantitative study simulates the trade gains to the region based on the gravity model estimation for 101 world countries.FindingsThe gains to the region are estimated to be $31 billion in 2007 and $26 billion in 2010 if South Asia and the “rest of the world” raised levels of trade facilitation halfway to the world average. Of those trade gains, about 80 per cent (in 2007) and 67 per cent (in 2010) of the total gains to South Asia will be generated from South Asia's own efforts.Originality/valueThus this study demonstrates the importance of trade facilitation as an instrument for expansion of trade both within South Asia and with the rest of the world, as well as policy recommendations regarding the priority area for reform.
Research on pre-processing of unbalance signal under the limited data acquisition time
Authors: Zhao Dingding , Cai Ping , Qi Wei 
Published: August 2013

Purpose
– The purpose of this paper is to propose a method to remit or mitigate deterioration resulting from the influence of short data length to existing signal extracting methods.

Design/methodology/approach
– Careful design of the pre-filtering circuits to refrain most of the noise and disturbance and remove the influence of operation speed of the concerned balancing machine. Based on the analysis on the spectral feature of the unbalance vibration signal, a pre-filtering circuit is designed, then the signal extension method based on AR prediction model are discussed and used to prolong sampled signal.

Findings
– With the extension method, sampled signal can be extended to required length to enhance the performance of refraining nearby frequency disturbance. The results of simulation and field experiments demonstrate the feasibility of the presented extension method.

Practical implications
– Improved measurement efficiency of balancing machine and provided a method to trade off between measurement accuracy and measurement efficiency.

Originality/value
– The paper presents a way to improve extraction accuracy and frequency resolution with limited cycles of unbalance vibration signal.
A novel E-shaped coil for eddy current testing
Authors: Roy Deboshree , Kumar Kaushik Balbhadra , Chakraborty Rakesh 
Published: August 2013

Purpose
– Eddy current testing (ECT) is widely used in the non-destructive evaluation of materials in different industries. In this paper, ECT has been used to detect the presence of cracks in boiler tubes. The most important feature in ECT is the way in which the eddy currents are induced and detected in the sample. The authors have tried to design a new sensor that is effective in detecting cracks in boiler tubes. The purpose of this paper is to study the response of this sensor to cracks of different depths and dimensions.

Design/methodology/approach
– The designed eddy current sensor is equipped with an exciting and a sensing coil. An alternating current is passed through the exciting coil thus producing eddy currents. The sensing coil scans the outer surface of the boiler tube and looks for abrupt changes in output signals resulting from sharp discontinuities in structure.

Findings
– The sensor designed can detect the position of the crack. The presence of crack is indicated by a reduction in the induced voltage in the sensing coil. The sensor is also used for characterisation of the cracks, and can distinguish between cracks of varying shape, size and depth. The sensitivity of the sensing coil to cracks is dependent on operating conditions, such as frequency and voltage of the excitation signal.

Practical implications
– The new sensor designed is used to detect defects in boiler tubes in power plants. However, the operating conditions, such as excitation frequency and amplitude will vary with composition of the boiler tubes.

Originality/value
– The new eddy current sensor designed for crack detection is an E-shaped core coil. The shape of the coil provides a high permeability path to the magnetic field lines, thus reducing the loss of the field produced. This helps in improving the sensitivity of the coil, and makes the detection system effective in detecting hairline cracks.
Real-time position control of intelligent pneumatic actuator (IPA) system using optical encoder and pressure sensor
Authors: ‘Athif Mohd Faudzi Ahmad , Osman Khairuddin , Fua'ad Rahmat Mohd , Suzumori Koichi , Din Mustafa Nu'man , Asyraf Azman Muhammad 
Published: August 2013

Purpose
– Intelligent pneumatic actuator (IPA) is a new generation of actuator developed for Research and Development (R&D) purposes in the academic and industrial fields. The purpose of this paper is to show the application of optical encoder and pressure sensor in IPA, to develop a real-time model similar to the existing devices, and to assess the position control performance using a proportional-integrative (PI) controller and a bang-bang controller in real-time.

Design/methodology/approach
– A micro optical encoder chip is used to detect cylinder rod position by reading constructed laser stripes on a guide rod, whereas a pressure sensor is used to detect the chamber pressure reading. To control the cylinder movements by manipulating pulse-width modulation (PWM) cycles, two unit valves of two ports and two positions were used. A PI controller and a bang-bang controller are used with suitable gain value to drive the valve using PWM to achieve the target actuator position.

Findings
– The results show the experimental results of the closed-loop position tracking performance of the system using a data acquisition (DAQ) card over MATLAB software.

Originality/value
– This paper presents a real-time model used to replace the microcontroller-based system from previous IPA design. The paper proposes two control strategies, PI and bang-bang, to control position using encoder and pressure reading.
Assessment of sea‐level rise adaptation options
Authors: Sahin Oz , Mohamed Sherif , Warnken Jan , Rahman Anisur 
Published: August 2013

PurposeThe Gold Coast is a low‐lying coastal Australian city and many residential areas are subject to 1:100 year flood events. Evidently, there is a need for the city to adapt to sea‐level rise (SLR) by developing more effective policies to reduce its destructive impacts. Thus, the purpose is to identify and evaluate preferred adaptation alternatives to reduce the vulnerability to SLR and storm surges.Design/methodology/approachIn this research, we explore stakeholders’ opinions for adaptation alternatives to adapt to the impacts of SLR. As part of exploring alternatives to improve Gold Coast's resilience to climate change effects we are undertake a multi‐criteria analysis by using the analytical hierarchy process (AHP). The goal, criteria and adaptation alternatives were derived, and based upon, adaptation programmes, existing adaptation works by local governments and an extensive literature review. The final AHP structure was developed after further consultations with three local stakeholders (politicians, experts and residents).FindingsThe results show that across the three stakeholder groups, effectiveness and sustainability are the criteria of highest priority, respectively. When considering adaptation alternatives, the highest priority for politicians and residents is improving building design whilst for experts improving public awareness is of most importance.Originality/valueWe demonstrated that utilising the AHP method in the aforementioned context for the Gold Coast region could provide a straightforward approach to evaluate the adaptation alternatives from multi‐stakeholders’ perspectives. Advantages are its versatility in application to coastal processes and its inclusion of the multiple stakeholder in the decision‐making process.
Evaluation of climate change adaptation measures by Dutch housing associations
Authors: Roders Martin , Straub Ad , Visscher Henk 
Published: August 2013

PurposeResearch into climate change adaptation measures has resulted in the identification of 155 such adaptation measures that contribute to making the built environment more climate resilient. These measures mainly focus on new construction. This paper assesses the feasibility of the measures for the existing social housing stock in the Netherlands.Design/methodology/approachInterviews were conducted with 12 property managers and policy staff members from Dutch housing associations. The interviewees judged 21 measures that were designed to adapt dwellings to heat‐related problems caused by climate change, and they also answered questions regarding their awareness of climate change and regarding the feasibility of the measures.FindingsLow awareness of climate change adaptations, the financing of the measures and the technical complexity of adaptation measures are perceived barriers to implementation. Several possibilities to remove these barriers are discussed.Research limitations/implicationsThe sample of 12 interviewees provides valuable insight into the opinions of a select group of policymakers from housing associations. The judgements were made based on the personal experiences and expectations of the interviewees.Originality/valueThis paper provides valuable insight into the opinions of policy makers and decision makers in Dutch housing associations on climate change adaptation measures in the existing building stock. These insights will be of use for policy making at the local and national levels directed towards creating a resilient building stock.
Band‐limited ray tracing
Authors: Yarman Can Evren , Cheng Xin , Osypov Konstantin , Nichols Dave , Protasov Maxim 
Published: August 2013

ABSTRACTWe develop a new ray‐tracing method, namely, band‐limited ray tracing, which aims to overcome some of the limitations of standard high‐frequency ray tracing in complex velocity models that contain complex interfaces. Band‐limited ray tracing is based on the Kirchhoff integral representation of the transmitted wavefield. In our discussion we consider the Kirchhoff integral for the acoustic wave equation, however, our method can be extended to the Kirchhoff integral for the elastic wave equation. When compared to finite‐difference wave propagation, the new method captures the wave kinematics more accurately than conventional ray tracing while staying within the ray‐tracing framework, without requiring processing or alteration to the original model. We present the theory of band‐limited ray tracing and demonstrate its capability. We compare the Kirchhoff migration examples obtained using conventional ray‐tracing and band‐limited ray‐tracing methods. Our synthetic example demonstrates that band‐limited ray tracing provides better results than conventional ray tracing, especially in estimating wavefronts. In the case of the real data example, the results are comparable to each other while presenting different focusing characteristics. The different focusing characteristics indicate the necessity of performing a full model building workflow for an extended evaluation on real data application.
Offspring size in a resident species affects community assembly
Authors: Davis Kurt , Marshall Dustin J. 
Published: August 2013

SummaryOffspring size is a trait of fundamental importance that affects the ecology and evolution of a range of organisms. Despite the pervasive impact of offspring size for those offspring, the influence of offspring size on other species in the broader community remains unexplored. Such community‐wide effects of offspring size are likely, but they have not been anticipated by theory or explored empirically.For a marine invertebrate community, we manipulated the size and density of offspring of a resident species (Watersipora subtorquata) in the field and examined subsequent community assembly around that resident species.Communities that assembled around larger offspring were denser and less diverse than communities that assembled around smaller offspring. Differences in niche usage by colonies from smaller and larger offspring may be driving these community‐level effects.Our results suggest that offspring size is an important but unexplored source of ecological variation and that life‐history theory must accommodate the effects of offspring size on community assembly. Life‐history theory often assumes that environmental variation drives intraspecific variation in offspring size, and our results show that the converse can also occur.
Differential trafficking of saccharidic probes following aspirin in clinical tests of intestinal permeability in young healthy women
Authors: Sequeira Ivana R , Lentle Roger G , Kruger Marlena C , Hurst Roger D 
Published: August 2013

Summary

The effects of inflammatory changes on the absorption of different‐sized probes and their permeability ratios are poorly understood. The aim of the present study was to determine the effects of a pharmacological agent on the permeability of the gut mucosa to saccharidic probes of larger and smaller molecular weight.

Permeability was assessed by half‐hourly urinary excretion of a combined dose of d‐mannitol, l‐rhamnose and lactulose following consumption of a single 600 mg dose of aspirin and compared with a placebo in a cross‐over study in 20 healthy female volunteers.

The temporal patterns of excretion of all probes were bimodal, being best fitted by polynomial functions. The relatively small early peak was evident for at least 4 h for smaller sugars, but was less evident with lactulose, being overshadowed by a larger second peak. These conclusions were further supported by separate analyses of the segments of the temporal plots between 2.5 and 4 h and between 4.5 and 6 h.

The forms of these curves did not change significantly following dosing with aspirin. A greater proportion of the total dose of mannitol than rhamnose was excreted over the collection period.

Following the consumption of aspirin, the cumulative rate of excretion of the smaller sugars (i.e. mannitol and rhamnose) was significantly reduced whereas that of lactulose was increased over the 6 h collection period.

Aspirin has opposite effects on the absorption of larger and smaller probes, influencing the outcome of the test. These results have important consequences for the design and comparison of clinical tests of permeability.