bluuebunny/crossref_metadata_2025_split huggingface dataset:
Are US state and local governments consumption smoothers?
Authors: Cornachione Kula Maria 
Published: January 2014

Purpose– This paper aims to reconcile conflicting findings in the literature regarding the extent of consumption smoothing of sub-federal governments.Design/methodology/approach– This paper uses a panel of US state and local government data from 1973 to 2000 to find the extent of consumption smoothing among US state and local governments.Findings– It is found that about 30 percent of spending is determined by permanent resources. Additionally, states with more stringent balanced budget rules are found to smooth more than states with the least stringent balanced budget rules, which do not smooth at all. There is some evidence that liquidity constraints may cause the non-optimal behavior of the states with the least restrictive requirements as they have higher average net debt per capita and face higher risk premia than those with the most stringent rules.Research limitations/implications– Results differ from research using aggregate US data, where it is found that essentially all changes in state and local government spending are due to changes in current resources. The conflict is attributed to panel vs aggregate data use. Other research finds greater smoothing in Norway, where about 65 percent of local government spending is determined by permanent resources, and Sweden, with at least 90 percent of spending changes due to changes in permanent resources. This conflict may be due to institutional differences. Further research is needed in this area.Originality/value– This paper fills a gap in the literature on consumption smoothing by considering a panel of US state and local governments.
A longitudinal examination of customer commitment and loyalty
Authors: Lariviere Bart , L. Keiningham Timothy , Cooil Bruce , Aksoy Lerzan , C. Malthouse Edward 
Published: January 2014

Purpose– This study aims to provide the first longitudinal examination of the relationship between affective, calculative, normative commitment and customer loyalty by using longitudinal panel survey data.Design/methodology/approach– Repeated measures for 269 customers of a large financial services provider are employed. Two types of segmentation methods are compared: predefined classes and latent class models and predictive power of different models contrasted.Findings– The results reveal that the impact that different dimensions of commitment have on share development varies across segments. A two-segment latent class model and a managerially relevant predefined two-segment customer model are identified. In addition, the results demonstrate the benefits of using panel survey data in models that are designed to study how loyalty develops over time.Practical implications– This study illustrates the benefits of including both baseline level information and changes in the dimensions of commitment in models that try to understand how loyalty unfolds over time. It also demonstrates how managers can be misled by assuming that everyone will react to commitment improvement efforts similarly. This study also shows how different segmentation schemes can be employed and reveals that the most sophisticated ones are not necessarily the best.Originality/value– This research provides the first examination of models for change in customer loyalty by employing survey panel data on the three-component model of customer commitment (affective, calculative, and normative) and considers alternative segmentation methods.
Creators, multipliers, and lurkers: who contributes and who benefits at online review sites
Authors: Munzel Andreas , H. Kunz Werner 
Published: January 2014

Purpose
– As the internet has become an increasingly relevant communication and exchange platform, social interactions exist in multiple forms. The research aims to integrate a multitude of those interactions to understand who contributes and why different types of contributors generate and leverage social capital on online review sites.

Design/methodology/approach
– Based on the literature about social capital, social exchange theory, and transformative consumer research, the authors carried out a study of 693 contributors on a hotel review site. Content analysis and a latent profile analysis were used to research the contribution types and the underlying motives for generating and leveraging social capital.

Findings
– Through the integration of various customer-to-customer interactions, the results reveal a three-class structure of contributors on review sites. These three groups of individuals show distinct patterns in their preferred interaction activities and the underlying motives.

Research limitations/implications
– The authors develop the existing literature on transmission of electronic word-of-mouth messages and typologies of contributors. Future research should seek to expand the findings to additional industry and platform contexts and to support the findings through the inclusion of behavioral data.

Originality/value
– The research contributes to researchers and marketers in the field by empirically investigating who and why individuals engage in online social interactions. The authors expand upon the existing literature by highlighting the importance of social debt in anonymous online environments and by assessing a three-class structure of online contributors.
How organizational pride and emotional exhaustion explain turnover intentions in call centers
Authors: Kraemer Tobias , H.J. Gouthier Matthias 
Published: January 2014

Purpose
– Personnel turnover entails considerable costs and is a major problem for the call center industry. By modifying the job demands-resources model, this study aims to examine how emotional exhaustion and organizational pride affect turnover intentions. In addition, it investigates how emotional exhaustion and organizational pride are formed by job demands and job resources and how gender and organizational tenure moderate the model.

Design/methodology/approach
– The paper surveyed 252 call center agents and tested the research hypotheses with component-based structural equation modeling. Two multi-group analyses clarify the proposed moderating effects of gender and organizational tenure.

Findings
– Emotional exhaustion and organizational pride essentially determine turnover intentions. Organizational pride, which has received little attention in related research, plays a central role. Two job demands and three job resources strongly influence emotional exhaustion and organizational pride, respectively. Gender and organizational tenure moderate several effects.

Research limitations/implications
– This study is based on a sample of call center agents from three different call centers in one country. Therefore, the generalizability of the findings has to be tested. Furthermore, the paper examines turnover intentions, which are good predictors of turnover behavior. Nevertheless, further research should investigate the relationship between the variables and actual turnover. Moreover, the model included six different job determinants. Future research should test the proposed model with other job demands and resources.

Practical implications
– Emotional exhaustion and organizational pride substantially affect turnover intentions. Call center managers should protect employees from emotional exhaustion and enhance organizational pride, using specific job demands and resources. This study shows how the importance of certain variables differs for various groups of employees.

Originality/value
– This study is the first to examine how certain job resource foster organizational pride and how organizational pride affects voluntary employee turnover in call centers. Further, the study demonstrates that the socio-demographic variables gender and organizational tenure moderate the creation of emotional exhaustion and organizational pride, which together explain a large amount of the variance in turnover intentions among call center agents.
The effects of auditor rotation on client management's negotiation strategies
Authors: N. Schmidt Regan , E. Cross Britney 
Published: January 2014

Purpose– The purpose of this paper is to examine how audit partner rotation impacts the negotiation strategies client management intends to use to resolve a financial reporting issue.Design/methodology/approach– An experiment that manipulates between participants on whether the audit partner rotates from the prior fiscal year (rotation versus non-rotation) is conducted to test the theoretical implications of rapport. Participants with a high level of business and managerial experience indicate their intended use of 25 reliable negotiation tactics that client management may use to resolve a financial reporting issue with the external auditor. These tactics underlie three distributive (contending, compromising, conceding) and two integrative (problem solving, expanding the agenda) negotiation strategies.Findings– The results of the study indicate that client management is less contentious and more concessionary (i.e. accommodating) to a newly rotated audit partner, as compared to an audit partner that has established rapport with client management. Further, client management is more willing to intend using integrative and compromising (i.e. co-operative) negotiation strategies when negotiating with an audit partner with established rapport in contrast to a newly rotated audit partner.Research limitations/implications– These findings underscore the merits and costs of audit partner rotation in auditor-client management (ACM) negotiations and document that partner rotation affects not only auditor behaviour, but also the behaviour of client management.Originality/value– This paper is the first that considers how developing and maintaining rapport impacts ACM negotiations. The study provides empirical evidence to further inform debates over auditor rotation.
Leaving a joint audit system: conditional fee reductions
Authors: Holm Claus , Thinggaard Frank 
Published: January 2014

Purpose
– The authors aim to exploit a natural experiment in which voluntary replace mandatory joint audits for Danish listed companies and analyse audit fee implications of using one or two audit firms.

Design/methodology/approach
– Regression analysis is used. The authors apply both a core audit fee determinants model and an audit fee change model and include interaction terms.

Findings
– The authors find short-term fee reductions in companies switching to single audits, but only where the former joint audit contained a dominant auditor. The authors argue that in this situation bargaining power is more with the auditors than in an equally shared joint audit, and that the auditors' incentives to offer an initial fee discount are bigger.

Research limitations/implications
– The number of observations is constrained by the small Danish capital market. Future research could take a more qualitative research approach, to examine whether the use of a single audit firm rather than two has an effect on audit quality. The area calls for further theory development covering audit fee and audit quality in joint audit settings.

Practical implications
– Companies should consider their relationship with their auditors before deciding to switch to single auditors. Fee discounts do not seem to reflect long-lasting efficiency gains on the part of the audit firm.

Originality/value
– Denmark is the first country to leave a mandatory joint audit system, so this is the first time that it is possible to study fee effects related to this.
Modeling contextually elicited service quality expectations
Authors: Strombeck Stephen , Shu Shih-Tung 
Published: January 2014

Purpose– The purpose of this paper is to demonstrate the critical role that context plays in measuring service quality.Design/methodology/approach– This study replicated an experiment methodology to show that customers perceive an airline service drama as a sequence of scenes. A series of focus groups were then conducted to identify the context-specific set of service quality expectations that customers hold for each of these scenes. Finally, Formal Concept Analysis (FCA), a mathematical modeling technique, was applied to these findings to graphically illustrate how customer expectations for airline service quality vary by service scene.Findings– Results from this study indicate that static measures of service quality are apparently inadequate in explaining customer expectations during more enduring service encounters. The FCA hierarchical model developed in this study revealed profound differences in customer service expectations across the six airline service scenes. These results suggest that more advanced methods for measuring service quality are necessary for service encounters that are longer in duration.Research limitations/implications– This research brings into question a broad spectrum of research which fails to recognize that customers use different reference points in time to evaluate service quality.Practical implications– Researchers and practitioners need accurate and reliable measures of service quality but the findings suggests that measurement specificity and diagnostic capability should not be sacrificed in the pursuit of more robust instruments.Originality/value– This is the first study to empirically demonstrate that customers perceive the airline service encounter as a sequence of scenes. It is also the first study to mathematically model service quality dimensions using FCA.
Does relationship matter? – Customers’ response to service failure
Authors: Tsai Chia-Ching , Yang Yung-Kai , Cheng Yu-Chi 
Published: January 2014

Purpose– The purpose of this paper is to examine how service failure affects customers’ negative response and how service recovery affects perceived justice in the context of different relationship norms.Design/methodology/approach– It includes four studies that examine how relationships influence customer reactions to service failures. In study 1, the paper examines how service failures affect customers’ negative reaction. In study 2, the paper examines how service recoveries influence perceived justice. Study 3 and study 4 test the robustness of the results of study 1 and study 2. All studies have a 2×2 between-subjects design.Findings– The results show that individuals in exchange relationships experience a stronger feeling of betrayal than those in communal relationships during service failures. Further, individuals feel more betrayed and show greater negative responses during process failures. They perceive greater justice when offered physical recoveries, which, in turn, contributes to higher service-recovery satisfaction.Research limitations/implications– This study was conducted in Taiwan. Customer reactions to service failures may vary according to cultural and environmental contexts.Practical implications– Service providers are encouraged to cultivate relationships with customers and identify different types of customers to compensate them more effectively, according to their preferences.Originality/value– This study introduces relationship norms to investigate consumer responses to service failures. The main contributions are twofold; it investigates the effect of relationship norms on customer responses to service-failure types and service-recovery types.
The influence of movie's quality on its performance: evidence based on Oscar Awards
Authors: Zhuang Weiling , Babin Barry , Xiao Qian , Paun Mihaela 
Published: January 2014

Purpose
– The purpose of this paper is to develop and empirically test a new framework that shows how different signals of movie quality along with key control variables affect consumers’ post-consumption evaluations, critics’ reviews (CR), and movie box office revenues.

Design/methodology/approach
– The data set consists of a sample of 332 movies released between 2000 and 2008. Regression was used to test the study hypotheses.

Findings
– The results suggest that the three signals of movie quality exhibit different effects on three movie performance measures. Of the three cues, the peripheral quality signal is positive related to movie box, moviegoers’ evaluations (ME), and CR. Furthermore, star performance quality is positive related to both ME and CR. Surprisingly, overall quality signal does not display any influence on movie performances.

Research limitations/implications
– The primary limitation is the use of cross-sectional study design and future research should apply for time-series technique to test the relationships between movie quality signals and movie performances.

Practical implications
– The findings suggest that consumers and critics evaluate movie qualities based on various movie quality signals. Furthermore, the characteristics of movies also have mixed impacts on movie performances. Movie studios may take these findings into account to produce better movies.

Originality/value
– This study proposes and empirically tests the impacts of three groups of movie signals – peripheral quality signal, star performance quality signal, and overall quality signal on motion picture performance. This study contributes to service quality literature and signal theory by categorizing different Academy Awards into three groups of quality signals and by empirically testing the proposed relationships.
High pressure control of protein structure and functionality
Authors: Aouzelleg Amar 
Published: January 2014

Purpose
– This article aims to consider the use of high pressure processing in order to gain functional advantages through proteins structure control. High pressure processing has been used to produce high-quality food with extended shelf life and could also be used to modify foods functionality.

Design/methodology/approach
– The effect of high pressure on protein structure and functionality is looked at and comparisons are made with heat effect in places. β-lactoglobulin and whey proteins are mainly taken as examples.

Findings
– A controlled partial protein unfolding through mild high pressure processing could lead to a range of intermediate molecular structures. These are distinct from the native and completely unfolded structure and have been referred to as molten globules. The partly unfolded molecular states, hence, are postulated to have increased functionality and could be interesting for the food industry.

Originality/value
– The opportunity and challenges represented by these theoretical elements are discussed. In particular, the effect of protein concentration and aggregation is emphasised.
Modified milk for infants
Authors: Sarkar S. 
Published: January 2014

Purpose
– Breast milk is considered as the most ideal food for infants during infancy owing to its diverse nutritional and therapeutic attributes. In the absence of breast milk, infants may be offered with cow's, buffalo's or goat's milk after modification to bring their composition nearer to human milk. The paper aims to discuss these issues.

Design/methodology/approach
– Risks associated with prolonged and exclusive breast feeding or unmodified cow's, buffalo's or goat's milk have been highlighted. In the absence of human milk, the suitability of modified cow's, buffalo's or goat's milk as a supplementary food for infants is also justified.

Findings
– Breast milk is the most preferred food for infants owing to its numerous intrinsic therapeutic and nutritional attributes. Human milk is virtually impossible to mimic completely, and therefore, goat's milk is often preferred over cow's milk or buffalo's milk due to its better digestibility, higher biological value and less allergenic. An appropriate blending of protein, carbohydrate, fat, minerals and vitamins to cow's, buffalo's or goat's milk to result in modified milk, nutritionally adequate for infants is suggested.

Originality/value
– Nutritional and therapeutic attributes of cow's, buffalo's or goat's milk must be suitably modified to meet the physiological needs as well as to confer protection to the infants.
Cryo comminution of food waste
Authors: Sridhar B.S. 
Published: January 2014

Purpose
– The present study involved the development of a value-added comminution process for different recycled meat processing by-products such as bones for management of waste products. The paper aims to discuss these issues.

Design/methodology/approach
– An indigenous cryo-grinding system was developed and pilot scale comminution tests were carried out on goat and hen bones under different temperature conditions ranging between −15°C and −40°C and sample pre-conditioning adopting liquid nitrogen as a grinding medium.

Findings
– Cryo comminution produces finer, uniform particle sizes, increased specific surface area per unit mass with lesser specific energy consumption in comparison to room temperature comminution. Breakage behavior studies showed that hardness (609-685 MPa) and brittleness (24-29 m−1/2) and strain energy decreased (3.1-1.1 N-m) as the temperature was lowered. Weight mean diameter, specific energy consumption under ambient and cryogenic conditions, respectively, were 125 and 80 μm, 1,303 and 1,108 kJ/kg. The process developed attempts to eliminate environmental pollution by reducing food wastes generated and incorporates value to waste products.

Originality/value
– A value-added comminution process for meat processing by-products such as bones was developed to reduce food wastes generated as well as environmental pollution. The process aims to improve public health stressing the importance of recycling through the management of food waste products. Public and private organizations can act as profit centers generating significant revenue and employment by adopting the process.
Quality evaluation of chocolate produced using soy-cow milk
Authors: Obatoye A.O. , Ogunwolu S.O. , Idowu M.A. 
Published: January 2014

Purpose
– The purpose of this paper is to evaluate the effects of substituting cow milk with soy milk in the standard milk chocolate recipe on the physical, chemical and sensory qualities of milk chocolate and obtain the best ratio of substitution.

Design/methodology/approach
– Milk chocolates were produced by substituting the cow milk in the standard recipe with soy milk powder at different ratios of soy milk to cow milk. Physical and chemical analyses were carried out using the standard methods to evaluate the major raw materials and chocolate samples, and the sensory evaluation of the chocolate samples was carried out using preference and difference tests.

Findings
– Soy milk contained the highest crude protein and crude fiber. The cut test results of the cocoa beans showed that the percentage of fully fermented cocoa beans was in agreement with the standard. Residimeter value (RV) of four chocolate samples (30:70, 20:80, 10:90, and 0:100) was the best. The nitrogen content and melting points of the chocolates samples were found to increase with increased inclusion of soy milk powder in the recipe. There was no significant difference (p<0.05) in taste, sweetness, smoothness, and overall acceptability of the 0:100 and 30:70; soy milk to cow milk samples.

Practical implications
– Soy-chocolate will be a new chocolate product with higher melting point and lower cost than the standard milk chocolate. The selling price of chocolate will be lower and thus affordable to low-income earners. Also, there will be an increased utilization of soybean.

Originality/value
– Soy-chocolate recipe is a new and additional recipe for the production of milk chocolate.