bluuebunny/crossref_metadata_2025_split huggingface dataset:
Firms' compliance with the disclosure requirements of IFRS for goodwill impairment testing
Authors: Khokan Bepari Md , F. Rahman Sheikh , Taher Mollik Abu 
Published: February 2014

Purpose
– This study aims to examine the impact of the 2008-2009 global financial crisis (GFC) on Australian firms' compliance with IFRS 36/AASB 136 for goodwill impairment testing. It also examines the factors associated with the cross-sectional variations in the compliance levels.

Design/methodology/approach
– Based on a survey of disclosure notes in companies' annual reports, firm-level compliance scores were developed and further analysed applying quantitative statistical methods.

Findings
– The findings suggest that firms' compliance has increased during the GFC compared to the PCP. There was no significant intra-period change in the compliance levels during the PCP. Firms belonging to goodwill intensive industries show greater compliance levels than firms in other industries. Audit quality is also a significant determinant of firms' compliance with IFRS for goodwill impairment testing. Goodwill intensity is a significant determinant of firms' compliance level during the GFC but not during the PCP. Firm size is associated with the compliance levels when the industry effects are not controlled for. When the industry effects are controlled for, the effect of size on firms' compliance levels disappears. Profitability is also associated with firms' compliance with IFRS for goodwill impairment testing. However, firms' leverage ratio is not significantly associated with compliance levels.

Originality/value
– This is the first known study to examine the issue of compliance with IFRS for goodwill impairment testing in the context of the GFC and the PCP.
Institutional antecedents of principle-based corporate governance practices
Authors: Reddy Krishna , Sharma Umesh 
Published: February 2014

Purpose– This study aims to investigate the nature and extent of compliance to the principle-based corporate governance initiatives by the listed companies in the South Pacific Stock Exchange (SPSE) in Fiji. Three important questions are addressed: whether listed companies in Fiji have complied with the principle-based governance practices? Did compliance with principle-based recommendations lead to an improvement in the listed company's financial performance and legitimacy? How the institutional factors have contributed towards corporate governance practices in Fiji?Design/methodology/approach– Panel data for the SPSE companies over the period 2008-2011 are analysed using ordinary least squares (OLS) regression. Tobin's Q and return on assets (ROA) metrics are used as dependent variables.Findings– The findings indicate that listed companies have adopted the Capital Market Development Authority's (CMDA) recommendations by establishing subcommittees for audit and remuneration, having non-executive/independent directors on the board and separate chair and CEO positions in order to gain legitimacy from stakeholders. Results support the view that the CMDA recommendations of board sub-committees (audit and remuneration) have had positive influence on company performance measured by Tobin's Q. The findings of this study give support to the principle-based corporate governance practices adopted in Fiji to gain legitimacy.Originality/value– The study adds to the governance literature by focusing on the principle-based governance practices in a small remote island country, Fiji which has relatively small economy, capital market and company size. Finally, the study adds to institutional theory by showing how companies' corporate governance choices are affected by the severity of agency conflicts and the way corporate governance is regulated.
Empirical investigation of wireless sensor network performance in noisy environments
Authors: Teneng Kiyang Silvanus , Van Zyl Robert 
Published: February 2014

Purpose
– The purpose of this work is to assess the influence of ambient noise on the performance of wireless sensor networks (WSNs) empirically and, based on these findings, develop a mathematical tool to assist technicians to determine the maximum inter-node separation before deploying a new WSN.

Design/methodology/approach
– A WSN test platform is set up in an electromagnetically shielded environment (RF chamber) to accurately control and quantify the ambient noise level. The test platform is subsequently placed in an operational laboratory to record network performance in typical unshielded spaces. Results from the RF chamber and the real-life environments are analysed.

Findings
– A minimum signal-to-noise ratio (SNR) at which the network still functions was found to be of the order 30 dB. In the real-life scenarios (machines, telecommunications and computer laboratories), the measured SNR exceeded this minimum value by more than 20 dB. This is due to the low ambient industrial noise levels observed in the 2.4 GHz ISM band for typical environments found at academic institutions. It, therefore, suggests that WSNs are less prone to industrial interferences than anticipated.

Originality/value
– A predictive mathematical tool is developed that can be used by technicians to determine the maximum inter-node separation before the WSN is deployed. The tool yields reliable results and promises to save installation time.
Interlinkages and paths of German factories' manufacturing and R&D strategies in China
Authors: Kinkel Steffen , Kleine Oliver , Diekmann Janis 
Published: February 2014

Purpose– As a consequence of the sluggish growth in Europe caused by the Euro-crisis, many German companies are currently expanding their manufacturing and innovation activities in fast-growing China – or intend to do so. The paper aims to provide new practical and theoretical insights on how German manufacturing companies are readjusting and further developing their production and innovation strategies in China and which future paths they plan to follow to make the most out of their foreign factories in this market.Design/methodology/approach– Based on in-depth interviews with the top management of 18 German manufacturing companies in China, this paper analyzes the present state, interlinkages and future development paths of their local manufacturing and innovation strategies, employing Ferdows' framework of foreign factory roles.Findings– The authors find that up to now most of the surveyed factories represent an additional type of an advanced server factory, characterized by a “Chinese gap” in new product development (NPD) and basic innovations. Based on that the authors propose five guiding principles on how foreign factories in China can cope with the upcoming challenges in China and make the most of their local strategies.Originality/value– The research provides unexpected insights of a high strategic relevance for practitioners currently engaged in optimising their global production and innovation footprint. It challenges established frameworks on foreign production and innovation modes by comparing them to the established practice of frontrunner companies from key sectors of the German manufacturing industry.
Technical-economic cost modeling as a technology management tool
Authors: Taleb Ali , Maine Elicia , Kjeang Erik 
Published: February 2014

Purpose
– The purpose of this paper is to show how technical-economical cost modeling can help in steering research and development to target key production cost elements of new products based on emerging technologies.

Design/methodology/approach
– The authors demonstrate the development and use of a technical-economic cost model (TCM) of the proton exchange membrane (PEM) in fuel cells to steer research to produce more economical and reliable products. A TCM is developed to depict how the production cost per unit varies depending on the different fabrication methods, production rate limitations, material selection, labor distribution, energy consumption, financial parameters and the target production volume. By using such an approach in the design, research time and resources can be saved by prioritizing R&D and production scale-up options at an early stage.

Findings
– The results of this study show the importance of applying technical-economic cost model (TCM) techniques on early stage research projects to steer the development for resolving key problematic figures. As a case study, a cost analysis platform has been established to apply this technique by analyzing different manufacturing and R&D options for producing durable PEM fuel cells. The projected manufacturing cost of the PEM is found to be lower than previously estimated and the enhanced durability does not significantly impact this production cost.

Originality/value
– Production is an important factor in informing NPD targets and R&D direction. And yet it is difficult to estimate scaled up production cost for prototype products and components in the R&D lab. Technical-economic cost models (TCM) are a tool to assist decision-making in technology portfolio management and NPD.
Shall we buy and hold? Evidence from Asian real estate markets
Authors: Hui Eddie , Yam Philip , Wright John , Chan Kevin 
Published: February 2014

Purpose– The purpose of this study is to verify whether the trading strategy can beat the “buy-and-hold” strategy for the securitized real estate indices of six Asian economies: Hong Kong, China, Japan, Taiwan, Thailand and Malaysia.Design/methodology/approach– This paper constructs a trading strategy from the Shiryaev-Zhou index and tests the strategy on the securitized real estate indices of six emerging Asian economies: Hong Kong, China, Japan, Taiwan, Thailand and Malaysia. The authors compare the resulting profits from using the trading strategy with the resulting profits from using the “buy-and-hold” strategy. The authors consider three cases: no transaction costs, 0.1 percent transaction costs, and 0.2 percent transaction costs.Findings– The results show that the trading strategy the authors constructed generally outperforms the “buy-and-hold” strategy even in the presence of transaction costs. In particular, the authors have a new finding as follows: Thailand and Malaysia's securitized real estate indices fell drastically during the period of observation. However, applying the trading strategy to these two securitized real estate indices can still earn a profit.Practical implications– The trading strategy is particularly useful in protecting investors from huge loss in adverse market conditions. The results can be applied to the field of finance/investment that investors can construct a trading strategy similar to the authors to earn more profits.Originality/value– This study will consider cases where both buying and selling costs exist, so the scenario is more like stock transactions in real-life equity markets. Furthermore, in this paper, for each securitized real estate index, the authors plot a graph to show the holding and non-holding periods under the trading strategy. This would help the authors explain the resulting profit under the trading strategy. This kind of graphical analysis was neglected by Hui and Yam.
Testing alternative models of property derivatives: the case of the City of London
Authors: Lecomte Patrick 
Published: February 2014

Purpose
– The paper aims to conduct an empirical study of three models of property derivatives: index-based derivatives, factor hedges, and combinative hedges based on index and factors. The objective is to test whether the latter two models introduced by Lecomte dominate the index-based model used for existing property derivatives such as EUREX futures contracts.

Design/methodology/approach
– Based on investment property database (IPD) historical database covering 224 individual office properties from 1981 to 2007, the study assesses ex ante hedging effectiveness of the three models. Nine simulations are run under different hypotheses involving individual buildings and portfolios. The 17 factors included in the study cover both macro-factors (e.g. macroeconomic indicators) and micro-factors linked to the properties (e.g. age).

Findings
– Atomization and periodic rebalancing of property derivatives' underlying make it possible to substantially increase hedging effectiveness for a large majority of buildings in the sample. However, combinative hedges are overall superior to factor hedges owing to the overriding role played by IPD indices in capturing risk.

Research limitations/implications
– Due to confidentiality requirements inherent to the use of property level data, the study downplays the role of micro-factors on real estate risk at the property level.

Practical implications
– The paper introduces a typology of optimal hedges aimed at individual property owners and portfolio holders in the City office property market.

Originality/value
– This is the first time a comprehensive analysis of different models of property derivatives is conducted. The value of the paper stems from the use of property level data.
Adaptive-WFCNNs-backstepping force/motion control system for mobile-manipulator robot
Authors: Thang Mai Long , Yao Wang Nan 
Published: February 2014

Purpose
– The purpose of this paper is to improve the flexibility and tracking errors of the controllers-based neural networks (NNs) for mobile manipulator robot (MMR) in the presence of time-varying uncertainties.

Design/methodology/approach
– The conventional backstepping force/motion control is developed by the wavelet fuzzy CMAC neural networks (WFCNNs) (for mobile-manipulator robot). The proposed WFCNNs are applied in the tracking-position-backstepping controller to deal with the uncertain dynamics of the controlled system. In addition, an adaptive robust compensator is proposed to eliminate the inevitable approximation errors, uncertain disturbances, and relax the requirement for prior knowledge of the controlled system. Besides, the position tracking controller, an adaptive robust constraint-force is also considered. The online-learning algorithms of the control parameters (WFCNNs, robust term and constraint-force controller) are obtained by using the Lyapunov stability theorem.

Findings
– The design of the proposed method is determined by the Lyapunov theorem such that the stability and robustness of the control-system are guaranteed.

Originality/value
– The WFCNNs are more the generalized networks that can overcome the constant out-weight problem of the conventional fuzzy cerebellar model articulation controller (FCMAC), or can converge faster, give smaller approximation errors and size of networks in comparison with FNNs/NNs. In addition, an intelligent-control system by inheriting the advantage of the conventional backstepping-control-system is proposed to achieve the high-position tracking for the MMR control system in the presence of uncertainties variation.
The effects of ontology-based and password-protected blog access control on perceived privacy benefit and perceived ease of use
Authors: Liu Chi-Lun 
Published: February 2014

Purpose
– This work empirically evaluates the effectiveness of the novel ontology-based access-control mechanism and the common password-protected access-control mechanism for social blogs. The paper aims to discuss these issues.

Design/methodology/approach
– The ontology-based access-control scheme is designed to fit two characteristics of blog activities: social relationships and tags. A laboratory experiment is conducted to assess the perceived privacy benefit and perceived ease of use of the two mechanisms.

Findings
– Analytical results indicate that, with the ontology-based access-control scheme, users perceive more privacy benefit than with the password-protected access-control scheme. The perceived ease of use with the ontology-based and password-protected access-control systems did not differ significantly.

Research limitations/implications
– Cross-boundary collaborations need an appropriate approach to control communication access. Further study is required to evaluate the ontology-based access-control scheme applied in cross-organizational and cross-departmental collaborations.

Practical implications
– From a knowledge management perspective, blogs can store personal and organizational knowledge and experiences. The ontology-based access-control scheme encourages knowledge sharing for appropriate persons.

Originality/value
– The new ontology-based access-control mechanism can help online users keep secrets from selected people to gain more privacy benefits than the existing password-protected access-control mechanism.
Healthy organizations: toward a diagnostic method II
Authors: Iván Tarride Mario , González Julia 
Published: February 2014

Purpose
– To contribute to the search for new viewpoints that will enrich the understanding of the complex organizational phenomenon, in particular by contributing to the development of a method that allows qualifying, in the fullest possible way, whether an organization can be said to be healthy. So the objective of this work has been to experiment with the diagnostic method of the organizational health situation – proposed in a previous paper published in this journal – through applications that allowed backfeeding it and offering a new improved version of it. The paper aims to discuss these issues.

Design/methodology/approach
– The present work takes up the challenge of advancing in the development of the method of determining the health condition of an organization, revising the general homomorphism as well as the information that will be considered, its sources, the way of obtaining it, and the way of making the synthesis that will allow issuing the final overall judgement of healthy or not of the organization that is being studied. To that end, recourse is made to the experience obtained from eight applications made to different kinds of small organizations in the city of Santiago, Chile, from 2008 to 2012.

Findings
– The human-being/organization homomorphism was reformulated, going from eight component systems of the human body to 13, by reformulating some and incorporating others. Although a set of indicators may be used in different kinds of organizations, each one of them also presents a specificity that makes it highly complicated to make comparisons; the health situation of an organization is related only to itself. Consequently, the set of indicators that are selected to determine the health condition of an organization depends on itself. Not all the variables, systems and dimensions have the same weight for those interested in the overall health judgement to be issued, so this task of searching for the weights becomes a key aspect of the method: what was found to be most advisable was to set up a group of experts composed of key informants belonging to the organization itself and of external analysts. The symptoms – perceptions of the key informants – must be transformed into signs that allow objectifying the judgement of healthy or not of an organization.

Originality/value
– The work contributes new elements that enrich the method for diagnosing organizational health proposed earlier, starting from the homomorphism established between the way in which allopathic physicians study their patients and the way the analyst operates with an organization.
“I couldn’t have done it on my own.” Perspectives of patients preparing for discharge from a UK high secure hospital
Authors: Ann Sheryl Madders Sarah , Amanda George Cheryl 
Published: February 2014

Purpose
– Discharge preparation from high to medium levels of security has received little attention from researchers to date, but is a critical stage in a patient's pathway. This paper aims to capture the perspectives of patients who are preparing to move on from high to medium security.

Design/methodology/approach
– Nine patients who were in the “discharge preparation” stage of their pathway were interviewed to capture their perspectives on the process. Interview transcripts were analysed using thematic analysis.

Findings
– Nine themes were identified as representing the patient interviews: trust and support, feeling empowered, journey of self-acceptance, skilling-up, getting to know the Medium Secure Unit (MSU), feeling disempowered and unvalued, issues with the system, anxiety about endings, and stigma and society.

Originality/value
– This paper gives voice to patients across clinical directorates at a UK high secure hospital regarding their perspectives on what has helped and hindered their discharge preparation. It presents some new findings, and recommended good practice, which should be of use to clinicians and managers who wish to enhance discharge preparation interventions for patients within high secure services.
Harmful or helpful? The role of the internet in self-harming and suicidal behaviour in young people
Authors: Bell Jo 
Published: February 2014

Purpose– The internet plays an important role in the lives of self-harming and suicidal young people yet little is known about how internet use influences this behaviour. The purpose of this paper is to examine the evidence base with a view to determining directions for future research and practice.Design/methodology/approach– Literature relating to self-harming and suicidal behaviour, young people, and the internet is reviewed with a focus on content and methodology.Findings– The internet provides access to: “how-to” descriptions of suicide; unregulated/illegal online pharmacies; forums to spread this information; access to others seeking to end their own lives. Such sites are believed to elevate risk amongst vulnerable individuals. Conversely, the internet provides access to intervention and prevention activity, online support groups, advice, and personal chat. These can be a key resource in helping young people. There is a lack of consensus on what constitutes harmful and helpful online exchange, often evidenced in disparity between the perceptions of professionals and users.Research limitations/implications– Research is needed to map out a more accurate picture of suicide and self-harm resources on the internet and to establish a consensus about what constitutes harmful and helpful exchange. This needs to be based on: a comprehensive and informed range of search terms; a clear distinction between types of resource; a clear and consistent rationale for distinguishing and categorizing sites; a systematic replicable methodology for plotting the scope, content, accessibility, and popularity of web resources at a given point in time; the views of young people who use these sites, as well as practitioners and professionals.Practical implications– Practitioners need to: regularly assess the quantity, quality, and nature of self-harm/suicide focused internet use amongst service users; be aware of which sites are most appropriate for particular individuals; promote sites directed at young people that enhance effective coping. Professional mental health organizations need to find ways of ensuring that: they are consistently well represented amongst search results online; sites are readily accessible; more practitioners are trained in text-based communications.Originality/value– This paper offers a framework and rationale for future research and for those involved in service provision, policy, and practice.