bluuebunny/crossref_metadata_2025_split huggingface dataset:
Shari'ah corporate governance: the need for a special governance code
Authors: Muneeza Aishath , Hassan Rusni 
Published: December 2013

Purpose–With the advent of Islamic banking, a new species was added to the banking system which was then, only dominated by the conventional banking. Islamic banking expanded in the world within the last decade and as a result, Islamic finance emerged as an alternative to the conventional finance. This created Islamic companies and Islamic financial institutions which operate based on the principles of Shari'ah or Islamic Law. These Islamic corporate bodies, like the conventional corporate bodies do need good governance rules. In other words, they also need a good, sophisticated “Shari'ah Governance Code” which would be based on the principle of Islamic Law. This is mainly because the objective of the conventional and the Islamic Corporate governance is different as conventional corporate governance structure is more focused on the protection of the rights of the stakeholders; while Islamic corporate governance focus on retaining the Islamicity of whole corporation. The objective of this research is, as the title suggests, proposing the reasons why a special governance Code for Shari'ah corporate bodies are needed. This paper would suggest a proper governance structure to the Islamic companies and will also discuss why the conventional corporate governance Codes are unsuitable for the Islamic companies.Design/methodology/approach–This research which is primarily library based, is an exploratory legal research in nature.Findings–In the course of this research, it is found that there is a need to enact a Shari'ah Corporate Governance Code due to the widespread establishment of shari'ah compliant companies in the world. Hence, the authors had discussed the potential content of such a Code in this paper.Originality/value–This research will complement the knowledge based on shari'ah corporate governance and is targeted to the existing and prospective shari'ah compliant companies.
Assurance of the leading UK food retailers' corporate social responsibility/sustainability reports
Authors: Jones Peter , Hillier David , Comfort Daphne 
Published: December 2013

Purpose
– The purpose of this paper is to offer an exploratory assessment of the employment of assurance in the Corporate Social Responsibility (CSR)/Sustainability reports published by the UK's top ten food retailers.

Design/methodology/approach
– The paper begins with an outline of the characteristics of assurance and the empirical information for the paper is drawn from the assurance material in the CSR/Sustainability reports posted on the internet by five of the selected retailers.

Findings
– The findings reveal considerable variation in the nature and the scope of the assurance processes undertaken, at best the accent is on limited assurance and some concerns are expressed about the independence of the assessment process. The paper concludes that these concerns can be seen to reduce the reliability and credibility of the assurance process.

Originality/value
– The paper provides an accessible review of how the UK's top ten food retailers are employing external assurance statements as part of their CSR reporting and as such it will interest academics, managers within the retail industry and those professionals and consultants who work with the industry.
A numerical investigation of heat transfer in a smooth bend part of a U-duct
Authors: Salameh Tareq , Sunden Bengt 
Published: December 2013

Purpose
– The aim of this paper is to study two-dimensional numerical simulations of the flow and temperature fields inside the bend (turn) part of a U-duct.

Design/methodology/approach
– Several turbulence models based on two and five equations were used to solve the momentum and energy equations inside the bend (turn) part of the U-duct. For two-equation models, both the renormalization group and realizable k-ɛ turbulence models were implemented. The five-equation model used is a Reynolds stress model with different wall boundary conditions. Standard, non-equilibrium and enhanced wall functions were used in parallel with the two- and five-equation models to treat the turbulent flow near the duct walls.

Findings
– Several turbulence models were used to simulate the flow and temperature fields along the bend part of a U-duct with different inlet and thermal boundary conditions. The numerical results indicate that the renormalization and realizable k-ɛ turbulence models with standard wall function treatment gave the best results when compared with experimental data obtained for similar conditions.

Research limitations/implications
– For heat transfer analysis, two different thermal boundary conditions, i.e. constant wall temperature and constant heat flux at the wall are implemented. The results are calculated for Reynolds number equal 20,000.

Practical implications
– The results can be used in designing heat exchangers, piping and duct systems, and internal passage cooling of gas turbine blades.

Originality/value
– The numerical results obtained here concentrate on the detailed investigation of flow and temperature field at the outer wall of the bend part. Different boundary conditions at the inlet and the outer bend walls of the U-duct were applied to study how these boundary conditions affect the flow and temperature fields.
Selling rooms online: the use of social media and online travel agents
Authors: Inversini Alessandro , Masiero Lorenzo 
Published: December 2013

Purpose
– This paper aims to focus on the reason why hoteliers choose to be present in online travel agent (OTA) and social media web sites for sales purposes. It also investigates the technological and human factors related to these two practices.

Design/methodology/approach
– The research is based on a survey sent to a wide range of hotels in a Swiss touristic region. The empirical analysis involves the specification of two ordered logit models exploring the importance (in terms of online sales) of both social media and the online travel agent, Booking.com.

Findings
– Findings highlight the constant tension between visibility and online sales in the web arena, as well as a clear distinction in social media and OTA web site adoption between hospitality structures using online management tools and employing personnel with specific skills.

Practical implications
– The research highlights the need for the hospitality industry to maintain an effective presence on social media and OTAs in order to move towards the creation of a new form of social booking technologies to increase their visibility and sales.

Originality/value
– This research contributes to understanding the major role played by OTAs and social media in the hospitality industry while underlining the possibility of a major interplay between the two.
Impact of TPM implementation on Indian manufacturing industry
Authors: Kumar Jitendra , Kumar Soni Vimlesh , Agnihotri Geeta 
Published: December 2013

Purpose
– The purpose of this paper is to identify the relationship between TPM programme and manufacturing performance in Indian manufacturing industries; to discern the benefits obtained from TPM implementation; to identify common indicators; and to explore the common expectation while TPM implementation.

Design/methodology/approach
– In this paper acceptability and implementation of TPM programme in Indian manufacturing industry have been elaborated to ascertain the tangible and intangible benefits accrued as a result of successful TPM implementation. A semi-structured questionnaire survey approach has been adopted for the justification of TPM implementation and benefits gained by it in Indian context. Survey has covered mainly automobile and machinery sector throughout India. A total of 57 filled responses have been received and analysed to find the impact of TPM programme on manufacturing productivity.

Findings
– The paper establishes the impact of successful TPM implementation on manufacturing performance. TPM initiatives have shown marked improvement in the equipment availability, performance and produced quality and have also brought appreciable improvement in other manufacturing functions in the organizations. It has been observed that TPM deployment contributes to improve the manufacturing productivity, quality, delivery, safety, morale, ensuring the cost effectiveness of the manufacturing function within the organization. The paper also indicates that overall equipment effectiveness (OEE) can be used for performance improvement without TPM implementation.

Research limitations/implications
– Because of the chosen research approach, the research results may lack generalizability. Therefore, researchers are encouraged to test the proposed propositions further.

Practical implications
– This paper highlights the contribution of TPM programme and OEE measure to ensure enhanced manufacturing productivity. The benefits gained by TPM implementation in selected Indian manufacturing industries have been highlighted, that could be genuine source of motivation to other manufacturing organizations to go in for TPM programme.

Originality/value
– The present study encompasses systematic identification of factors affecting overall organizational performance and the common expectations of the firms through implementation of TPM programme. TPM initiatives provide regular OEE measure, performance monitoring and improvement, and developing guidelines for achieving enhanced manufacturing productivity.
Efficiency and productivity analysis of Indian banking industry using Hicks-Moorsteen approach
Authors: Kumar Sharma Supran , Dalip Raina 
Published: December 2013

Purpose
– The purpose of this paper is to attempt to measure the performance of the Indian banking sector in terms of efficiency and productivity levels and their determinants during the post-reform period.

Design/methodology/approach
– The present study is a novel attempt as it has used pooled data for a duration of 15 years (i.e. 1997/1998-2010/2011) from 59 selected banks for estimating the Hicks-Moorsteen (HM) total factor productivity (TFP) index.

Findings
– Poor technical efficiency has experienced with scale efficiency change exerting dominant factors; whereas relatively better productivity growth has been experienced by the banks with major contributions from technical change components. The study found relatively underestimated efficiency and productivity levels by traditional data envelopment analysis-based Malmquist index. Additionally, the study brings into account the results for external and environmental determining factors contributing to the TFP growth.

Originality/value
– Using HMTFP indices has helped to eliminate certain drawbacks of data envelopment and provided the more elaborative decomposition of productivity growth along with their components so as to have lucid and multidimensional insights about the performance of the Indian banking industry after the initiation of financial reforms.
Supplier management in a manufacturing environment
Authors: Kumar Sameer , C. Clemens Anthony , W. Keller Ethan 
Published: December 2013

Purpose
– Managing a supplier base can be both challenging and rewarding. Instances abound where the lack of attention to supplier management has caused once successful businesses great losses or even failures. Assessing a supply base using the combined approach of discrete choice analysis (DCA) and total cost of ownership (TCO) can help a company determine the necessary features required to alleviate the strain caused by doing business with poorly managed companies. The paper aims to discuss these issues.

Design/methodology/approach
– By combining a company's DCA with their TCO, manufacturing companies can create a strategically focussed scorecard that aligns their supplier requirements with high-performing companies. During the analysis, the paper chose to analyze an appliance manufacturer.

Findings
– As a result of the analysis, it was determined that a specific supplier that was labeled as strategic, should actually be considered for elimination. While this analysis can be extremely effective, three main limitations within the research do exist. First, the lack of alignment of DCA with the strategic business initiatives within each unit of a company can adversely affect its financial success. Second, implications for management which include all data used in the analysis through all three stages – identify and classify, consolidate, and maintain supplier base – must be up-to-date. Finally, trade-offs must be accepted as a means of doing business with a supplier.

Originality/value
– After reading this study, sourcing managers should realize the potential for aligning and managing their supplier base with the strategy of the company to assure a profitable future.
Institutionalization of risk management framework in Islamic NGOs for suppressing terrorism financing
Authors: Othman Radiah , Ameer Rashid 
Published: December 2013

Purpose
– The aim of this paper is to propose solutions for improving internal controls and transparency to alleviate concerns of international community over alleged linked with terrorist groups.

Design/methodology/approach
– The authors explore the counter-insurgency theory and political process model to explain the current state of counter-terrorism activities aimed at Islamic NGOs after 9/11.

Findings
– The authors believe the idea of money flow disruption to be of greater importance than freezing the accounts to suppress terrorism financing.

Practical implications
– Islamic NGOs established for philanthropic and humanitarian aid in third world Muslim countries have been accused of being involved in terrorism financing. This revelation is to the disadvantage of the donors who do not channel their donations for such activities. The authors propose risk management framework useful at operational level to detect and prevent welfare activities financing warfare activities.

Originality/value
– The proposed risk management framework is to complement various regional and international initiatives championed by Asia/Pacific Group on Money Laundering and Financial Action Task Force to combat money laundering and terrorist financing.
Money laundering and terrorism financing in virtual environments: a feasibility study
Authors: S.M. Irwin Angela , Slay Jill , Raymond Choo Kim-Kwang , Lui Lin 
Published: December 2013

Purpose
– There is a clear consensus of opinion that virtual environments and virtual currencies pose a money laundering and terrorism financing threat. What is less clear, however, is the level of risk that they pose. This paper aims to clarify the suitability of virtual environments for conducting money laundering and terrorism financing activities.

Design/methodology/approach
– A number of experiments were conducted to estimate the quantity of funds that could be moved through these environments. These experiments took into account a number of factors such as the number of accounts that would need to be opened to launder/raise a specific amount of funds, the amount of funds that could be placed within a certain timeframe and the transaction limits imposed by each of the massively multiplayer online games and online financial service providers involved in the money laundering and terrorism financing scenarios.

Findings
– The findings of this research show that money laundering and terrorism financing can take place inside virtual environments. Virtual money laundering and terrorism financing offer high levels of anonymity, potentially low levels of detection, and remove many of the risks associated with real-world money laundering and terrorism financing activity. However, this comes at the cost of ease, time and, in some cases, the amount of funds laundered. Large sums (millions of dollars) can be laundered in virtual environments, but this exponentially increases the level of effort involved in setting up accounts and placing, layering and integrating funds.

Originality/value
– A number of authors have described potential virtual money laundering scenarios, but some of these are out-of-date due to closed loopholes, all are rudimentary and make no attempt to discuss the practicality or feasibility of using these scenarios. This research addresses those issues.
Do empowered employees absorb knowledge?
Authors: Siachou Evangelia , Gkorezis Panagiotis 
Published: December 2013

Purpose– The present study aims to contribute to the limited empirical research regarding the individual level antecedents of absorptive capacity (AC). In this vein, the authors examined the impact of employees' psychological empowerment (PE) dimensions on their AC. Moreover, the authors explored the magnitude of the relationship between one of PE four dimensions, namely competence, and AC compared to that of the rest three dimensions of PE.Design/methodology/approach– The authors collected data from 100 private employees working in two manufacturing organizations. In order to investigate the hypotheses, the authors conducted hierarchical regression and usefulness analysis.Findings– As predicted, the present results showed that all four PE dimensions affected employees' AC. Furthermore, competence demonstrated the strongest impact among all PE dimensions.Research limitations/implications– Data were drawn from two manufacturing organizations located in specific geographical area. Thus, this may constrain the generalizability of the results. Also, the cross-sectional analysis of the data cannot directly assess causality.Originality/value– To the best of the authors' knowledge, this is the first empirical study examining the relationship between PE and AC.
Risk and performance management: are they easy partners?
Authors: Arena Marika , Arnaboldi Michela 
Published: December 2013

Purpose– This paper aims to provide a critical assessment of existing links between risk management systems (RMS) and performance management systems (PMS) through a general review of the literature.Design/methodology/approach– The research approach consists of a literature review, aimed at highlighting the “points of contact” between RMS and PMS along three main dimensions: scope of the system, measurement and ownership.Findings– Key papers and books published in the field are examined. Based on this review, an assessment of similarities and potential synergies between RMS and PMS is offered. In addition, possible avenues for future research are discussed.Practical implications– The paper provides managers with useful insights on pros and cons of integrating RMS and PMS. It highlights possible instruments and organizational arrangements that could be exploited by practitioners to connect the two systems and discusses the implications of different possible configurations.Originality/value– Whilst the professional literature is loaded with illustrations of RMS and PMS as “integrated” solutions, this issue has been only partially addressed by the academic literature that generally focuses on one of the two systems. Hence, the study overall contributes to enrich the knowledge of the relationship between performance and risk management by mapping how and where the two systems are linked.
Corporate governance and brand performance
Authors: Trong Tuan Luu 
Published: December 2013

Purpose– This investigation into listed companies at the Ho Chi Minh City Stock Exchange (HOSE) in Vietnam aims to discern whether such constructs as trust and ethics act as precursors for brand performance with the mediating role of corporate governance.Design/methodology/approach– Three hundred and twelve responses returned from self-administered structured questionnaires relayed to 1,163 middle-level managers were dissected via ANOVAs and structural equation modelling.Findings– From the findings emerged the interconnections between ethics of justice and calculation-based trust. Ethics of care, on the other hand, tends to cultivate knowledge-based trust and identification-based trust, which in turn positively impact corporate governance. The findings also paved the path from strong corporate governance to high brand performance.Originality/value– From the findings of the study, the insight into the interconnection pattern of brand performance and its antecedents highlights the magnitude of ethics training program as well as the construction of knowledge-based trust, identification-based trust as well as strong corporate governance in optimizing brand performance in listed companies in Vietnam market.
Effect of business characteristics and ERP implementation on business outcomes
Authors: Katerattanakul Pairin , J. Lee James , Hong Soongoo 
Published: December 2013

Purpose
– This study is an exploratory study aiming to explore whether different groups of manufacturing firms with similar business characteristics and enterprise resource planning (ERP) implementation approaches would experience different business outcomes from ERP implementation. The paper aims to discuss these issues.

Design/methodology/approach
– Cluster analysis with data collected from 256 Korean manufacturing firms was employed to identify groups of manufacturing companies having similar business characteristics and adopting similar ERP implementation approaches. Then, the differences in business outcomes from implementing ERP systems among these groups of companies were examined.

Findings
– Company size and production approaches are useful variables for grouping manufacturing firms into clusters of companies with similar characteristics. Additionally, large manufacturing firms with make-to-order production approach have significantly higher perceived benefits from implementing ERP systems regarding external coordination and competitive impact than other firms do.

Research limitations/implications
– This study was conducted in only one industry of one country and used the data collected by self-reporting instrument. Thus, further studies conducted in other industries and/or other countries and using more objective measures would allow more generalizability of the findings of this study. It would also be interesting to investigate the effects of the logistics practices adopted by small manufacturing firms even though these practices may be more suitable for large manufacturing firms.

Originality/value
– This study contributes to the literatures on benefits obtained from implementing ERP systems as none of the previous studies has focused on the relationship among business characteristics, ERP implementation approaches, and business outcomes from ERP implementation.
Basing bloggers' power on readers' satisfaction and loyalty
Authors: Hsu Chiu-Ping , Huang Heng-Chiang , Ko Chih-Huei , Wang Shih-Ju 
Published: December 2013

Purpose
– This study aims to present a conceptual model of how blog readers' perceptions of satisfaction generate blog loyalty, which in turn enhances bloggers' power. This study also seeks to investigate the moderating influence of subjective norms on the relationship between satisfaction and loyalty.

Design/methodology/approach
– The structural equation modelling approach was used to estimate a conceptual model based on survey data from blog readers in Taiwan. After discarding incomplete responses, the final sample consisted of 567 completed responses.

Findings
– The majority of the results supported the hypotheses. Three types of exchange outcome satisfaction influence blog readers' perceptions of bloggers' power by increasing attitudinal loyalty. Information satisfaction has a direct and positive effect on expert power. Most importantly subjective norms exhibited a positive moderating relationship between exchange outcome satisfaction and attitudinal loyalty. The authors found no evidence to support the relationship between exchange outcome satisfaction and behavioural loyalty.

Originality/value
– From the perspectives of exchange outcome satisfaction, loyalty, power, and susceptibility to normative influence, this study contributes to a more comprehensive understanding of the process through which blog readers become loyal to their bloggers and are influenced by bloggers' expert and referent power.