bluuebunny/crossref_metadata_2025_split huggingface dataset:
Is Hong Kong ready for accounting education reform: an analysis of tri-partite views
Authors: T.Y. Chen Theodore 
Published: October 2014

Purpose
– The purpose of this study is to determine whether Hong Kong is ready for accounting education reform.

Design/methodology/approach
– The approach for this study is using a Likert-scale questionnaire for the academic institutions, the Hong Kong Institute of Certified Public Accountants and the big four accounting firms, followed by detailed follow-up interviews with each.

Findings
– There is general agreement among accounting academics and the profession that the Accounting Education Change Commission initiatives should be adopted in Hong Kong. Hong Kong accounting academics in public institutions do not oppose to a balance between teaching and research, but would oppose to an emphasis of teaching over research. This is important as an overemphasis on research could mean less time for teaching and curriculum development. The big four accounting firms are either happy with the way Hong Kong universities have been educating the accounting graduates or have no complaints against them. This is also important as an urge for accounting education reform usually comes from the practitioners as in the USA.

Originality/value
– The USA was the first country that saw the need for accounting education reform as accounting practitioners felt that curriculum and pedagogical considerations placed heavy emphasis on the technical aspects of accounting at the expense of a general, broad-based education. Similar needs for change were also found in the UK and Australia. As Hong Kong is one of the world’s major financial centres with a large securities exchange, there is a great deal of emphasis on accounting standards, financial reporting, corporate governance, etc., and hence the importance of accounting education. Is Hong Kong ready for the change?
A new switched reluctance motor with distributed winding
Authors: Ma Qingqing , Ge Baoming , Bi Daqiang , J.T.E. Ferreira Fernando , T. de Almeida Aníbal 
Published: October 2014

Purpose
– The purpose of this paper is to propose a new three-phase switched reluctance motor (SRM), and achieve high-torque and low-cost. This new SRM's winding configuration uses the double-layer distributed windings, which is different from the conventional SRM's single tooth coils.

Design/methodology/approach
– The operating principle of new SRM is analyzed, and the voltage equation and the generated torque are deduced. Finite element method (FEM) and finite element circuit coupled method are utilized to evaluate the new motor's operating performances. The two dimensional (2D) frequency response analysis model is employed in the FEM model. Based on the 2D frequency response analysis model, the magnetic field distribution, self-inductance, and mutual-inductance for the new SRM are analyzed in detail. A co-simulation model using FE analysis package and Matlab-Simulink is proposed to simulate the new SRM drive. The simulated and experimental results verify the new SRM.

Findings
– For the new SRM with double-layer distributed windings, a co-simulation method is proposed to analyze its characteristics. The new SRM presents lower torque ripple coefficient and generates larger torque than the conventional SRM, with three-wire and standard full bridge power converter, rather than six-wire and asymmetric half-bridge converter for conventional SRM.

Originality/value
– This paper proposes a new SRM with the double-layer distributed windings driven by a standard full bridge inverter. In order to calculate dynamic characteristics of the new SRM, a co-simulation method using FEM and Simulink is proposed to simulate the new SRM drive, where the power inverter and the current chopping control algorithm are implemented.
Optimization of a single-phase capacitor induction motor by applying a surrogate field-circuit model
Authors: Makowski Krzysztof , J. Wilk Marcin 
Published: October 2014

Purpose
– The purpose of this paper is to present optimization of a single-phase capacitor induction motor with respect to efficiency and starting torque by using surrogate field-circuit model for steady-state. As variables, dimensions of the rotor slots and capacitor capacitance were assumed, whereas outputs were the motor performance characteristics. Searching for a motor design of maximum starting torque or maximum efficiency were objectives of the optimization. To verify design solutions, rated load and locked rotor tests of the optimized motors were performed by computer simulation which confirmed better performance parameters of the optimized motors.

Design/methodology/approach
– The paper presents optimization procedure of a single-phase capacitor induction motor by applying response surface methodology for surrogate 2D field-circuit model of the motor. For solving the problem a single-objective and bi-objective approach were applied.

Findings
– The carried out calculations showed that obtained new structures of the capacitor induction motor have better starting properties – the higher ratio of starting to rated torque. It was also obtained the motor construction with higher efficiency and lower stator current at the same time.

Originality/value
– The main advantage of the formulated optimization procedure was application of the SSO (sequential surrogate optimization) algorithm which exploits a polynomial surrogate model and genetic algorithm to find minimum of the objective functions and also to speed up computations.
Internationalization of emerging multinationals: the Latin American case
Authors: Losada-Otálora Mauricio , Casanova Lourdes 
Published: October 2014

Purpose– The purpose of this paper is to develop an analytical framework that challenges the condescending view of multinationals of emerging countries. In this paper, it is showed that emerging multinational companies (EMNCs) developed valuable resources that leveraged their internationalization strategies.Design/methodology/approach– An exploratory approach was used to investigate the internationalization strategies of EMNCs. A qualitative study was built on secondary data sources, particularly analysis of cases of the internationalization of Latin American companies.Findings– The internationalization strategies deployed by EMNCs are similar to the strategies of traditional multinationals (firms of developed countries). Similarly, EMNCs exploit, acquire or defend their resources in foreign markets. Additionally, the selection of each strategy depends on the availability, transferability and substitutability of the resources involved in the internationalization.Research limitations/implications– The traditional approaches that study the role of resources in the internationalization of the EMNCs have some shortcomings. It is worth conducting additional research including the approach developed here to advance in the comprehension of the behavior of EMNCs.Practical implications– Managers must identify and develop key resources to invest abroad. Additionally, managers need to take into account the characteristics of the resources of their firms to select an adequate strategy abroad.Originality/value– This paper shows that EMNCs are not resource laggards. Consequently, theoretical and empirical evidence is provided to advance the development of comprehensive theories of the internationalization of EMNCs. This paper offers academics and practitioners with a new focus to analyze the internationalization of EMNCs which are recognized as a driving force of the global economy.
Competitive advantage in global markets: the case of the salmon industry in Chile
Authors: Felzensztein Christian , Gimmon Eli 
Published: October 2014

Purpose– This study aims to focus on how companies operating in international food commodity markets can improve their long-term competitiveness and profitability upon financial pressure. Management can choose between generic strategies of either cost leadership or enhanced value adding by differentiation and innovative marketing strategies. The aim of the paper is to highlight key findings from a case study perspective.Design/methodology/approach– The research is set within the farmed salmon sector in the world’s second largest producing country, Chile, which is also a fast growing emerging economy in Latin America. Semi-structured personal interviews were conducted with General Managers of this global industry.Findings– Unexpectedly, our findings show that executives preferred competitive strategy of cost reduction rather than differentiation. Based on previous research, we recommend managers of individual firms and trade associations to play down commoditisation and to pursue differentiation strategies with particular attention to emergent environmental attributes.Originality/value– Practitioners from Latin America may learn on empirical considerations of international marketing strategies taking this competitive global industry as an example. An overall cost leadership strategy is not sufficient in a mature industry, and customer-oriented strategies are needed more than production-oriented strategies. Clustered firms are recommended to benefit from differentiation strategies with particular attention to emergent environmental attributes.
Mortality, ethnicity, and education in an occupational cohort
Authors: Jonas Saran , Grieco Giacinto , Norman Robert , Grumet Surah , Kedan Ilan 
Published: October 2014

Purpose
– The purpose of this paper is to investigate the relationship between occupational degree requirement and mortality between ethnic groups in a cohort of urban workers.

Design/methodology/approach
– The study included 118,606 health-insured full-time workers from the New York City Health and Hospitals Corporation (HHC). Mortality rates (MR) and mortality rate ratios (MRR) were calculated for major ethnic categories. Estimates were adjusted for age, sex, and occupational degree requirement.

Findings
– Prior to adjustment for degree requirement, mortality rates (MRs) by ethnic groups in the Health and Hospitals Corporation were in line with national estimates: highest for blacks, followed by whites, Hispanics, and Asian/Pacific Islander (APIs). After adjustment, the MR for blacks became comparable to whites (mortality rate ratio (MRR)=1.02). The low-Hispanic MR did not change; the Hispanic advantage persisted (MRR=0.66), as did the API advantage (MRR=0.50).

Research limitations/implications
– Higher education may not substantially change the MR for Hispanics, and it may only account for a portion of the survival advantage among APIs. The findings also suggest that without reducing the disparity in higher education attainment between blacks and whites, equality in other socioeconomic factors may not abolish the disparity in mortality between these groups.

Originality/value
– This study bypassed common limitations of ethnic mortality studies, with intrinsic parity for certain socio-economic status factors (full-time employment and health care access) across cohort members and consistent ethnic classification across time-points. This includes a cohort of API workers with complete self-identification of ethnicity, which has not been accomplished by previous investigations.
An optimal risk – return portfolio of Islamic banks
Authors: Ismal Rifki 
Published: October 2014

Purpose
– The purpose of this paper is to analyze individual financing instruments and portfolios of instruments, and find the location of the most efficient portfolio financing. The Indonesian Islamic banking industry is very promising with four dominant financing instruments, namely, Mudarabah, Musharakah, Murabahah and Istishna. Each instrument has unique pattern of return, expected return and risk. Moreover, the variances of two, three and four financing instruments suggest the importance of identifying the most prospective financing instruments. Further, the most efficient portion of the most prospective financing is determined by constructing an efficient portfolio financing frontier.

Design/methodology/approach
– Technically, it uses risk and return theory to compute risk, return and variance of an instrument and set of financing instruments. In addition, it uses an efficient portfolio frontier curve to locate all combination of the most progressive portfolio financing and finds the most efficient portfolio financing.

Findings
– It finds some interesting finding with regard to the pattern of return, characteristics of a financing instrument and groups of financing instruments. The most essential finding of the paper is the location of the most efficient portfolio financing.

Research limitations/implications
– The information and finding of this paper benefit the Indonesian Islamic banking industry to optimize the performance of an individual and groups of financing instruments. Particularly, for the most progressive financing instruments, it proposes the combinations of portfolio financing which give optimum output.

Originality/value
– To the best of author’s knowledge, this is the first paper trying to analyze and construct an efficient portfolio financing frontier of the Indonesian Islamic banking industry.
Statistical analysis of democracy index
Authors: Rahman M. Shafiqur 
Published: October 2014

Purpose
– The purpose of this paper is statistical analysis for the democracy index data of 167 countries for the period 2006 to 2012 to investigate whether democracy index is progressing day by day? Does democracy make any significant improvement in public life and public trust in political institutions? What are the implications for future progress of democracy? Democracy index is a measure of democratic performance introduced by the Economist Intelligence Unit (EIU). The EIU calculated democracy index since 2006 for 167 countries covering almost the entire population of the world.

Design/methodology/approach
– As democracy index varies from country to country and over time, the author considers randomized complete bock design for the analysis of variance to test whether there are significant variations among the countries and between time (years). The author also applied Friedman’s test, which is a non-parametric distribution-free test.

Findings
– It was found that democracy did not make any significant progress in the study period. Popular confidence in political institutions continues to decline in many full democratic countries. Violence and drug-trafficking have a negative impact on democracy in some countries. Some countries had democratic progress, while some other countries had regression. However, these changes in democratic performances are not statistically significant. As a result, democracy becomes stagnant all over the world.

Research limitations/implications
– The analysis is based on only five years of available data.

Practical implications
– As democracy becomes stagnant all over the world and the public trust on political institutions and politicians is declining, it is essential to find out the root cause.

Social implications
– Democracy is a popular alternative to hybrid or authoritarian regimes, but the nations’ recent democratic transitions had brought no improvements to their lives in the society. God has created us in this world with the rest of creation for a very good reason which was explained in all main religious books. To increase our honesty, character, trust and understanding for becoming a good human, we should follow the divine rules and guidance. Eventually everything will work properly, including democracy.

Originality/value
– The author analyzed democracy index data produced by the EIU using statistical techniques, analysis of variance and non-parametric Friedman’s test. Statistical analysis, discussion and conclusion are the author
'
s contribution.
Using response action with intelligent intrusion detection and prevention system against web application malware
Authors: Alazab Ammar , Hobbs Michael , Abawajy Jemal , Khraisat Ansam , Alazab Mamoun 
Published: October 2014

Purpose
– The purpose of this paper is to mitigate vulnerabilities in web applications, security detection and prevention are the most important mechanisms for security. However, most existing research focuses on how to prevent an attack at the web application layer, with less work dedicated to setting up a response action if a possible attack happened.

Design/methodology/approach
– A combination of a Signature-based Intrusion Detection System (SIDS) and an Anomaly-based Intrusion Detection System (AIDS), namely, the Intelligent Intrusion Detection and Prevention System (IIDPS).

Findings
– After evaluating the new system, a better result was generated in line with detection efficiency and the false alarm rate. This demonstrates the value of direct response action in an intrusion detection system.

Research limitations/implications
– Data limitation.

Originality/value
– The contributions of this paper are to first address the problem of web application vulnerabilities. Second, to propose a combination of an SIDS and an AIDS, namely, the IIDPS. Third, this paper presents a novel approach by connecting the IIDPS with a response action using fuzzy logic. Fourth, use the risk assessment to determine an appropriate response action against each attack event. Combining the system provides a better performance for the Intrusion Detection System, and makes the detection and prevention more effective.
The familiarity and use of reference management software by LIS faculties in Iran
Authors: Sarrafzadeh Maryam , Hazeri Afsaneh 
Published: October 2014

Purpose– The purpose of the present paper is to investigate the familiarity and use of reference management software (RMS) by library and information science (LIS) faculties in Iran, and aims to identify the possible factors that lead to the application and choice of this software.Design/methodology/approach– This is a descriptive survey. Data collected by a Web-based questionnaire include both open-ended and multiple-choice questions. The questionnaires were distributed among LIS discussion groups and were sent to the e-mails of LIS faculties.Findings– Results reveal that over half of the respondents had a good familiarity with the various citation software packages and knew how to use them; 35 per cent of respondents have learned how to use these packages through formal education. “Endnote” is the most popular software among respondents. Respondents confirm the need to offer some educational programs on how to use these software packages to bachelor students, and nominated the “Academic Writing” course as the proper place for teaching this topic.Originality/value– If due attention is given to the importance of referencing in academic writing and to establishing criteria for the acceptance of papers for publication, teaching students how to carry out referencing and how to use RMS packages for this purpose will aid the promotion of scientific products. To determine whether LIS educators are able to teach the use of RMS packages, it is necessary to examine the extent to which they are familiar with these programs.
The digital librarian
Authors: Massis Bruce 
Published: October 2014

Purpose
– The purpose of this paper is to emphasize the two basic skills necessary for today’s librarian to be successful in a library environment where technology and copyright are evolving and thus changing the manner by which a transition from print resources to digital can be successfully implemented.

Design/methodology/approach
– Literature review and commentary on this topic that has been addressed by professionals, researchers and practitioners.

Findings
– A combination of technology skills and an understanding of digital copyright issues are strengths that, for today’s librarians, are less unique and more typical components of a librarian’s skill set.

Originality/value
– The value in addressing this issue is to highlight the background that today’s librarian must bring to the profession in a highly digitized and more legally determined library environment.
Development of a framework to facilitate a collaborative peer learning 2:1 model of practice placement education
Authors: Lynam Ann‐Marie , Corish Clare , Connolly Deirdre 
Published: October 2014

AbstractAimThe educational approach towards practice placement education in health‐related disciplines has changed in recent years. The use of collaborative or peer learning models has increased, associated with positive effects on desired outcomes such as learning, competence and reflective practice. At present, there is little published literature on the implementation or use of such models in dietetics practice placement education. The aim of this study was to conduct a pilot study of a collaborative peer learning 2 students to 1 educator (2:1 model).MethodsExperienced practice placement educators from four clinical sites in the discipline of dietetics in the Republic of Ireland were invited to participate in the study and form an advisory group. Feedback from this group was used to inform the design and development of a framework to guide the wider implementation of the 2:1 model.ResultsFeedback from the pilot study was largely positive, with all four sites willing to facilitate a 2:1 model again. The main recommendation was that the practice placement educators require more practical information on the implementation of a 2:1 model, particularly the facilitation of the peer feedback process. In response to this feedback, the Lynam framework was designed, which is the focus of this paper.ConclusionsThis pilot study of a 2:1 model in dietetics practice placement education informed the design and development of a framework for implementation of the model. Further research into the use of the 2:1 model for practice placement education and the effectiveness of the Lynam framework to guide the implementation of this model is required.
Bacillus subtilis HJ18‐4 from Traditional Fermented Soybean Food Inhibits Bacillus cereus Growth and Toxin‐Related Genes
Authors: Eom Jeong Seon , Lee Sun Young , Choi Hye Sun 
Published: October 2014

AbstractBacillus subtilis HJ18‐4 isolated from buckwheat sokseongjang, a traditional Korean fermented soybean food, exhibits broad‐spectrum antimicrobial activity against foodborne pathogens, including Bacillus cereus. In this study, we investigated the antibacterial efficacy and regulation of toxin gene expression in B. cereus by B. subtilis HJ18‐4. Expression of B. cereus toxin–related genes (groEL, nheA, nheC, and entFM) was downregulated by B. subtilis HJ18‐4, which also exhibited strong antibacterial activity against B. cereus. We also found that water extracts of soy product fermented with B. subtilis HJ18‐4 significantly inhibited the growth of B. cereus and toxin expression. These results indicate that B. subtilis HJ18‐4 could be used as an antimicrobial agent to control B. cereus in the fermented soybean food industry. Our findings also provide an opportunity to develop an efficient biological control agent against B. cereus.