bluuebunny/crossref_metadata_2025_split huggingface dataset:
Misclassifying cash flows from operations: intentional or not?
Authors: Lightstone Karen , Wilcox Karrilyn , Beaubien Louis 
Published: February 2014

Purpose
– The purpose of this paper is to investigate the accuracy and informational quality of the cash from operations section of the cash flow statement.

Design/methodology/approach
– This paper empirically tested the accuracy of the cash from operations reported by Canadian non-financial companies. The authors studied 262 companies at three different time periods providing 786 firm observations. For each observation, the balance sheet was used to confirm the figures reported in the statement of cash flows. In addition, the authors investigated management's disclosure of the particular working capital items.

Findings
– The findings suggest that in recent years, companies are more likely to overstate their cash flow from operations, thereby presenting a better financial picture than is supported by the balance sheet accounts. This would suggest that the investing or financing section would be correspondingly understated. The presence of acquisitions reduces overstatements, which may be the result of more auditor presence.

Research limitations/implications
– This paper extends previous research from documented single, isolated instances of cash from operations being misstated to include a significant sample with more generalizable findings. The data are Canadian which may limit the generalizability to other countries. Future research should address the extent to which financial analysts rely on the reported cash from operations figure.

Practical implications
– This preliminary study may have implications for financial analysts and others relying on the free cash flow figure.

Originality/value
– This study expands on previous research which has taken place only on a case-by-case basis.
Rounding phenomenon in reported earnings and revenues: evidence from Japan
Authors: He Daoping , Guan Liming 
Published: February 2014

Purpose
– The paper aims to examine the rounding phenomenon in reported earnings and revenues of Japanese publicly listed firms to achieve key reference points. The paper also examines the changes of rounding behavior among Japanese publicly listed firms around the asset bubble burst in 1990.

Design/methodology/approach
– To test the null hypothesis of no managerial effort to round earnings and revenues, the paper compared the observed frequency of each number in the second place of earnings and revenues numbers to the expected occurrences of the number as predicted by Benford's law.

Findings
– The paper finds that rounding manipulation is prevalent in the reporting of both earnings and revenues among the firms. The paper also documents that rounding manipulation is more severe in reported earnings than that in reported revenues. The paper finds constant rounding manipulation behavior in reported earnings upon the asset bubble bursting in 1990; however, the magnitude of rounding manipulation in reported revenues decreases significantly after the bubble burst. This finding supports the argument that Japanese firms tend to focus more on short-term performance in the post-bubble era.

Originality/value
– This paper is the first study to focus on rounding behavior in reported revenues of Japanese firms. As important as the earnings are on firms' valuation and contractual measures, revenues deserve intensive awareness in the financial studies. The study also explores the changes of Japanese managers' rounding manipulation behavior since the asset bubble burst in 1990. Documentation of the structural changes in the lost decades in Japan can provide valuable lessons for other countries in similar situations.
Impact of accounting software utilization on students' knowledge acquisition
Authors: Boulianne Emilio 
Published: February 2014

Purpose
– This study investigates the impact that software utilization may have on students' knowledge acquisition of the accounting cycle. Differences in knowledge acquisition are examined between three groups of students: those who completed an accounting case manually using the traditional pencil and paper approach, using software, and first manually and then using software. The main research question is: “To what extent does using computers to study the accounting cycle lead to better knowledge acquisition?” This paper aims to inform changes in accounting education.

Design/methodology/approach
– The survey method was employed to collect information from accounting students in a Canadian business school. A total of 1,053 usable questionnaires were returned. Declarative knowledge and procedural knowledge are the theoretical underpinnings.

Findings
– The results indicate that students who first completed the case manually and then completed the same case using accounting software experienced the best knowledge acquisition. This suggests that the best manner for students to acquire concrete knowledge of the accounting cycle is by completing cases using both methods. The results also indicate that students who completed the case using only the software experienced better knowledge acquisition than did students who completed the case only manually. This suggests that software can be effectively utilized and integrated in class to improve knowledge acquisition of accounting information systems.

Originality/value
– Little investigation has been performed on the usefulness and impact accounting software utilization may have on students' level of learning. The findings may benefit students and faculty members by helping in curriculum design changes, course design, and computer implementation decisions. The findings of this study have the potential to make a difference in the way that educators teach and business students learn. Business education may be improved by the judicious use of software in the classroom.
Development of integrated ECQFD, LCA and sustainable analysis model
Authors: Vinodh Sekar , Jayakrishna K. 
Published: February 2014

Purpose– The purpose of this paper is to propose a new framework to evaluate the sustainability of product at design and development phase in the modern manufacturing system.Design/methodology/approach– A detailed examination over the literatures reveals that the current frameworks that are available to measure overall product sustainability do not effectively address all aspects of sustainability to full extent. An integrated model encompassing the approaches such as environmentally conscious quality function deployment (ECQFD), life cycle assessment (LCA) and sustainability analysis has been proposed.Findings– The eco-friendly option as well as the component with high remanufacturing feasibility has been found. Also, the environmental impact of the component has been found.Research limitations/implications– The integrated model has been test implemented in a single manufacturing organisation. In future, more number of studies could be conducted to ensure the practical feasibility.Practical implications– The integrated model has been applied to an Indian organization manufacturing automotive assemblies. The case study also addresses the re-manufacturing feasibility of the product with validating the results at each step.Originality/value– The study is the outcome of deploying integrated sustainability framework model in a manufacturing organisation. Hence, the contributions and findings are original.
Hypothesis testing-based adaptive PSO
Authors: Sun Yanxia , Djouani Karim , Jacobus van Wyk Barend , Wang Zenghui , Siarry Patrick 
Published: February 2014

Purpose
– In this paper, a new method to improve the performance of particle swarm optimization is proposed.

Design/methodology/approach
– This paper introduces hypothesis testing to determine whether the particles trap into the local minimum or not, then special re-initialization was proposed, finally, some famous benchmarks and constrained engineering optimization problems were used to test the efficiency of the proposed method. In the revised manuscript, the content was revised and more information was added.

Findings
– The proposed method can be easily applied to PSO or its varieties. Simulation results show that the proposed method effectively enhances the searching quality.

Originality/value
– This paper proposes an adaptive particle swarm optimization method (APSO). A technique is applied to improve the global optimization performance based on the hypothesis testing. The proposed method uses hypothesis testing to determine whether the particles are trapped into local minimum or not. This research shows that the proposed method can effectively enhance the searching quality and stability of PSO.
Dynamic roles and locations of manufacturing
Authors: Slepniov Dmitrij , V. Wæhrens Brian , Johansen John 
Published: February 2014

Purpose
– The principal objective of this paper is to relate functional nodes of production and innovation in global operations networks. The authors aim to capture the implications of changing strategic roles and locations of manufacturing for innovation capabilities.

Design/methodology/approach
– The authors draw on the operations networks literature and use mixed methods of enquiry, including case studies, workshops and survey techniques. Part of the empirical base of the study is a series of workshops and an examination of 14 Danish companies that have experienced radical changes in their operations configurations. To provide a more complete view of these developments, the authors complement the qualitative methodology with a survey of an overall sample of 675 Danish and 410 Swedish companies.

Findings
– On the basis of the findings from the survey, the series of workshops and case studies of Danish companies presented in this paper, the authors find that although the potential benefits of global dispersion of manufacturing are vast, the realisation of these potentials depends on how successful companies are with linking the new strategic roles and locations of manufacturing with innovation at their home base. The paper identifies and discusses groups of capabilities important to this link.

Practical implications
– Three propositions are developed to advance the understanding of the role of cross-functional coordination and alignment, as well as their significance in the strategic initiatives of global dispersion of operations. The findings assist global companies in organising cross-functional coordination and interrelated functional nodes of production and innovation in global operations networks.

Originality/value
– Not only routine transactional tasks but also more knowledge-intensive proprietary tasks cross both national and organisational borders. The challenge of coordination in these emerging configurations is imperative which has not been adequately addressed so far. By using mixed methods of inquiry, this paper provides a more complete view of the phenomenon and presents the main dilemmas underlying it.
Property bubbles – a transitory phenomenon
Authors: Grover Richard , Grover Christine 
Published: February 2014

Purpose– The purpose is to review what is known about property bubbles and their causes.Design/methodology/approach– The method has been to review the literature on bubbles in the property and other asset markets to examine their likely causes and whether there are specific aspects of the property market that make it more prone to bubbles.Findings– The property market has features that make it susceptible to bubbles, particularly inelasticity in supply and the absence of short selling. Bubbles can develop where there are heterogeneous beliefs. The way in which property tends to be financed helps to facilitate bubbles and transmit their effects onto the wider economy.Practical implications– The collapse in property prices after the financial crisis of 2008, like previous bubble collapses, has inflicted serious damage on the wider economy through losses of banks' capital, reductions in lending, and increased risk aversion. Understanding why bubbles exist offers the potential to devise policies to limit the impact of their collapse.Originality/value– Much of the literature on asset bubbles is based on securities markets. It is important to recognise the differences between the property market and securities markets, particularly how investment is financed.
Optimised management for the development of extraordinary public properties
Authors: Manganelli Benedetto , Tajani Francesco 
Published: February 2014

Purpose
– This paper aims to propose a management model of public assets within public-private partnerships which can be applied to properties subject to a possible requalification through the redevelopment and/or modification of the intended use.

Design/methodology/approach
– The logic developed is described by an algorithm which borrows the mathematical tools of Operations Research to identify the solution that maximises the utility functions of the parties related to the requalification and management of a public property. The unknowns of the model are the price and concession period, while the constraints reflect the specific and reciprocal conveniences of the actors involved.

Findings
– The benefits for the private investor are a reduction of the business risk, related to the lower financial outlay required by the investment, and therefore easier access to credit from banks. For the public administration, an increase in the demand of the property offered, savings in the property management costs, along with the preservation of public property. This aspect of no small importance where there is the fear of breaking up public property which local communities attach a high cultural and historic value.

Practical implications
– This leads to a logical support to public administrations involved in the requalification of property assets.

Originality/value
– This paper presents a strategic approach with long-term prospects, which interprets in a different way a pure concession model, which has a greater flexibility and articulation and also enriches the framework of the projects (public-private) considered necessary for the requalification of public property as well as possible urban transformation projects.
Case-based reasoning and electromagnetism-like method in construction management
Authors: Kartelj Aleksandar , Šurlan Nebojša , Cekić Zoran 
Published: February 2014

Purpose– The presented research proposes a method aimed to improve a case retrieval phase of the case-based reasoning (CBR) system through optimization of feature relevance parameters, i.e. feature weights.Design/methodology/approach– The improvement is achieved by applying the metaheuristic optimization technique, called electromagnetism-like algorithm (EM), in order to appropriately adjust the feature weights used ink-NN classifier. The usability of the proposed EMk-NN algorithm is much broader since it can also be used outside the CBR system, e.g. for solving general pattern recognition tasks.Findings– It is showed that the proposed EMk-NN algorithm improves the baselinek-NN model and outperforms the appropriately tuned artificial neural network (ANN) in the task of predicting the case (data record) output values. The results are verified by performing statistical analysis.Research limitations/implications– The proposed method is currently adjusted to deal with numerical features, so, as a direction for future work, the variant of EMk-NN algorithm that deals with symbolic or some more complex types of features should be considered.Practical implications– EMk-NN algorithm can be incorporated as a case retrieval component inside a general CBR system. This is the future direction of the investigation since the authors intend to build a complete specialized CBR system for construction project management. The overall CBR with incorporated EMk-NN will have significant implication in the construction management as it will be able to produce more accurate prediction of viability and the life cycle of new construction projects.Originality/value– The electromagnetism-like algorithm is applied to the problem of finding feature weights for the first time. EM potential for solving the problem of weighting features lies in its internal structure because it is based on the real-valued EM vectors. The overall EMk-NN algorithm is applied on data sets generated from real construction projects data corpus. The proposed algorithm proved its efficiency as it outperformed baselinek-NN model and ANN. Its applicability in more complex and specialized CBR systems is high since it can be easily added due to its modular (black-box) design.
Research on group decision making with interval numbers based on plant growth simulation algorithm
Authors: Li Lei , Xie Xiaolu , Guo Rui 
Published: February 2014

Purpose
– This paper aims at multi-attribute and multi-program group decision making when the attribute weights are completely unknown and the attribute value information is in the form of the interval number.

Design/methodology/approach
– This is an artificial intelligence algorithm for designing information gathering in group decision making. The authors propose the nonlinear programming model to gather information based on plant growth simulation algorithm (PGSA). The authors collect each program on each attribute group decision preference ordering interval and then use them to find the preference vector and the preference matrix. The entropy method is used to determine the weight of each attribute by the constructed preference matrix. According to the possibility degree matrix of each attribute, the combined effect vector is established by the priority weight vector method, which sorts and selects the best decision making program.

Findings
– To the authors' knowledge, the application of PGSA in the field of management decisions to collect program on each attribute group decision making preference interval number is the first trial in literature. It has retained more valuable decision making information from all experts without distortion.

Practical implications
– In practice, a real number may not be an accurate representation, but only gives a range of values to describe the attributes. This study provides a useful measurement of interval number information for managers to evaluate military science, venture capital, and environmental assessment, etc.

Originality/value
– The methodology considers the complete information to ensure no information distortion even with large and complex systems. The authors adopt computer artificial intelligence algorithms to obtain the objective evaluation, which is meaningful for both research studies and practical use.
A report on the DataCite Summer 2013 Meeting
Authors: C. Jantz Ronald 
Published: February 2014

Purpose
– The purpose of this conference report is to highlight the key points in the DataCite Summer 2013 Meeting.

Design/methodology/approach
– The approach provides a summary of each presentation in the DataCite Summer Meeting.

Findings
– The DataCite 2013 Meeting demonstrated that there are many stakeholders engaged in the data citation and reuse mission and that much progress has been made in the past year.

Originality/value
– This brief summary provides highlights of the conference that are not easily gleaned from the posted online slides.
The positive effect of the financial crisis on the dynamic capabilities of international intermediaries
Authors: Glattstein David , Su Lei Jia 
Published: February 2014

Purpose– This study aims to explore the dynamic capabilities of international intermediaries that cooperate with Chinese factories. The authors determine the structure of these dynamic capabilities and inquire into the manner in which they allow an intermediary to respond to external change. Furthermore, the authors examine these capabilities both before and during a financial crisis in order to better understand how an international manufacturing intermediary can succeed during a poor economic situation.Design/methodology/approach– Based on a case analysis involving multiple organizations, the authors use triangulated data from a variety of sources: five American intermediaries, 28 Chinese factories, and additional source data.Findings– Results from this study show that, compared to other firms, intermediary organizations contain additional dynamic capabilities. This allows for the creation of a new three-tier model of intermediary capabilities: internal dynamic capabilities, external network capacity, and external dynamic capabilities. Furthermore, the authors demonstrate that impression management,guanxi, and other external dynamic capabilities can be used to influence how external firms allocate and re-allocate their resources and thus become a crucial dynamic capability. This case analysis also determines that the financial crisis actually strengthened the dynamic capabilities of these intermediaries.Originality/value– This paper is the first to determine the structure of the dynamic capabilities for this type of intermediary and to demonstrate that they possess dynamic capabilities that can influence how an external firm re-allocates resources. Additionally, the authors extend the dynamic capabilities literature to the type of firm that operates in an emerging economy.
Key dimensions of brand value co-creation and its impacts upon customer perception and brand performance
Authors: Zhang Jing , He Yong 
Published: February 2014

Purpose
– This paper aims to identify key dimensions of brand value co-creation activities and empirically examine the impacts of different dimensions of brand value co-creation upon brand performance among Chinese industrial services firms.

Design/methodology/approach
– Key dimensions of brand value co-creation activities are identified and a research framework is presented based on qualitative interviews with three industrial services firms. Then, the conceptual model and 14 research hypotheses addressing the impacts of different dimensions of brand value co-creation activities upon brand performance are tested by conducting a questionnaire survey among 258 pairs of Chinese B2B services providers and their client companies.

Findings
– The research results show that: on the whole, integration of brand value chain and service-dominant logic (SDL) can lead to stronger theoretical explanation about the industrial services brand value and brand performance. In other words, value co-creation activities among multiple stakeholders can help customers perceive brand value in a favorable way and finally improve brand performance; branding process involves eight kinds of value co-creation activities on four interfaces between firm-employees, firm-customers, employees-customers, and firm-other stakeholders, indicating that the cultivation of industrial services brand needs a broader stakeholder perspective; value co-creation activities on the firm-employees interface is original driver of brand development by impacting brand value and brand performance via value co-creation on other interfaces.

Originality/value
– This paper is the first kind of research that empirically explores the formation mechanism of industrial brand value from the perspective of SDL and also provides insightful implications for managers by pointing out that B2B service providers need to consider the interactive value co-creation behaviors in the social network constructed by different stakeholders in order to improve brand management performance.