bluuebunny/crossref_metadata_2025_split huggingface dataset:
Complexity in the tax law and reported earnings: cost deduction in the Portuguese fiscal system
Authors: Martins António 
Published: October 2013

Purpose
– The purpose of this paper is the analysis of some important clauses inserted in the Portuguese corporate income tax (CIT) code and how they can be a source of divergence between reported earnings and taxable income. Additionally, the paper also discusses if these clauses are a source of management flexibility in reporting earnings, even if it means paying higher taxes.

Design/methodology/approach
– The approach taken in this paper is based on a branch of legal research methodology. The paper uses applied legal research, exploring two avenues. One is based on the recognition that it is usually not possible to arrive at the correct interpretation of the law only by pure deductive reasoning, because hard cases' outcomes tend to form a body of jurisprudence that affects the application of legal rules. Verbal interpretation and manipulation of law usually give rise to contradictory outcomes from apparently identical situations. The approach is also based on macro tax data, in order to present some empirical evidence of hypothesized management behavior.

Findings
– The paper finds that ambiguity in CIT laws induces a type of management behaviour characterised by minimizing tax liabilities estimates. Portuguese corporate tax returns show an improbable low level of adjustments related to clauses where flexibility in the timing of cost deduction is an option.

Originality/value
– The paper adds to the body of literature that analyses the relation between the level of ambiguity and uncertainty in tax laws and its impact on managers' decisions, particularly about reported income, and presents some supportive evidence of the hypothesized behaviour. It is useful for managers, tax authorities and tax courts, by discussing the relation between the nature of tax clauses and management behaviour.
The role of causal maps in intellectual capital measurement and management
Authors: Montemari Marco , Nielsen Christian 
Published: October 2013

Purpose– The purpose of this paper is to investigate the measurement and the management of the dynamic aspects of intellectual capital through the use of causal mapping.Design/methodology/approach– The paper details the methods utilized in a single in-depth case study of a network-based business model.Findings– The paper illustrates how causal mapping can be used to understand how intellectual capital really works in the specific business context in which it is deployed. Moreover, exploiting the causal map as a platform for extracting a set of indicators can provide information on the length of the lag and the persistence of the effects of managerial actions. In addition, it can signal when and how to refine and update the causal map. The combination of these factors can potentially support the dynamic measurement and management of intellectual capital.Research limitations/implications– The paper presented has two main limitations. First, the use of a single case study to provide in-depth and rich data limits the generalizability of the observations. Second, the proposed approach has not been implemented in practice. Future research opportunities include interventionist-type case studies that put the causal mapping approach into practice.Practical implications– The paper highlights the need to build causal maps to enhance the measurement and management of intellectual capital, which is dynamic in nature. As a consequence, this tool can be useful for monitoring the intangibles of companies and networks and to better understand the contribution their intellectual capital makes to the value creation process.Originality/value– The paper openly questions the measurement of the fluid and dynamic aspects of intellectual capital. It proposes a tool for governing these aspects and it suggests that even the existing intellectual capital measurement systems can improve their usefulness by including these dimensions. So, a shift in intellectual capital measurement is prescribed.
Intellectual capital investments: evidence from panel VAR analysis
Authors: Naidenova Iuliia , Parshakov Petr 
Published: October 2013

Purpose
– Investments in intellectual capital (IC) are often linked to competitive advantages that improve economic profit and increase the value of a company. However, this effect is reciprocal: companies that generate higher cash flow can invest more in IC. The purpose of this paper is to analyze a dynamic relationship between IC components and economic profit, with a special emphasis on industry specific effects in pharmaceutical, retail, steel, telecommunications, and service sectors.

Design/methodology/approach
– Panel vector autoregression was used to deal with the mutual influence of IC components, the lag effect, and heterogeneity. The data were taken from Compustat database and covers the period from 2001 to 2010.

Findings
– The paper proves that there is interaction between investments in the IC components and company performance. However, there are sectoral differences: there is a positive impact of economic profit on human capital in retail; in the steel industry a mutual influence is revealed. Moreover, interaction between different IC components is detected in telecommunication and steel industries.

Originality/value
– This is the first study to present clear evidence of the effects of performance on IC investment decisions. The time lag in the effects of IC investments was estimated and compared for different industries. On the methodological side, the paper presents a rather simple method capable of yielding results consistent with other studies and yet rich enough to be applied to an analysis of sectoral differences in dynamic IC investment decisions.
Organizational change and the psychological contract
Authors: van der Smissen Sjoerd , Schalk René , Freese Charissa 
Published: October 2013

Purpose
– This study aims to examine how organizational change and attitude towards change affects the fulfillment of the psychological contract. The influence of type of change, impact of change, former change experiences and frequency of change on fulfillment of the psychological contract is assessed, as well as the influence on the employee's attitude towards change.

Design/methodology/approach
– Regression analyses were carried out to test the effects of the change antecedents and the attitude towards change on the fulfillment of the psychological contract and to test the effects of the change determinants on the attitude towards change. The data used in this study are from 161 respondents working for different organizations who completed an online questionnaire.

Findings
– The results show that type of change, impact and former experience with organizational change influence attitude towards change. With respect to the fulfillment of the psychological contract, only frequency, former experiences and the attitude towards change had an impact.

Research limitations/implications
– A limitation is the cross-sectional design of the study. A recommendation for future research is to further explore the results by using case studies or longitudinal research.

Practical implications
– This study contributes to managers', HR professionals' and change professionals' understanding of the change factors that have the highest impact for employees.

Originality/value
– This study highlights the effects of organizational changes on the psychological contract and includes the role of attitude towards change. Empirical research in this area is scarce.
Measuring the status and alignment of maintenance and manufacturing strategies – the development of a new model and diagnostic tool
Authors: Robson Kenneth , MacIntyre John , Trimble Robert 
Published: October 2013

Purpose
– The purpose of this paper is to outline the development of a new conceptual model and the associated diagnostic tool which can measure the status of maintenance and manufacturing strategies and how well they are linked together.

Design/methodology/approach
– The new model was developed in two stages. First, a conceptual framework was produced and then a holistic diagram. From this theoretical model a diagnostic tool was generated. This tool was then verified and tested during an empirical research phase which produced four extensive and detailed case studies. A brief overview of one of the case studies is provided in this paper.

Findings
– It was found that the conceptual model provided an accurate representation of the strategic processes and links which should exist in a manufacturing plant. Moreover the diagnostic tool proved a valid and reliable instrument to measure and display this information.

Research limitations/implications
– The diagnostic tool provides a snapshot of the status of manufacturing and maintenance strategies which then can be used to benchmark improvements over time. When required the individual questions from the questionnaire can be reverse engineered to provide detailed information for senior managers to carry out corrective action.

Practical implications
– The diagnostic tool provides a snapshot of the status of manufacturing and maintenance strategies and furthermore by reverse engineering the individual questions from the questionnaire can provide detailed information for senior managers guiding them towards the key areas where corrective action is needed.

Originality/value
– This theoretical and empirical research closes a gap in the literature relating to the linkage between maintenance and manufacturing strategies. It does so by providing a unique and holistic representation of the strategic processes and links which should exist within a manufacturing plant. Moreover the diagnostic tool produced from the model is a convenient audit facility which enables companies to move towards functional coherence.
Multi-owned developments: a life cycle review of a developing research area
Authors: Renae Johnston Nicole , Reid Sacha 
Published: October 2013

Purpose
– The purpose of this paper is to highlight the international significance of multi-owned developments (MODs), present an MOD life cycle conceptual model and review the range of identified peer-reviewed empirical research papers.

Design/methodology/approach
– The paper utilises an exploratory qualitative methodology to collate and analyse literature focusing on MODs. From the 403 research papers identified 96 peer-reviewed empirical research papers specific to MODs were examined. A MOD life cycle model has been conceptualised to facilitate a content analysis of the reviewed papers.

Findings
– The findings of this paper highlights the gaps in knowledge pertinent to MODs and outlines avenues for future research that argues for the need to develop a more holistic and multi-disciplinary research approach.

Research limitations/implications
– The research is based on reviewing published papers as identified using specific search terms.

Originality/value
– The paper makes an important and innovative contribution to the body of knowledge by developing a MOD life cycle model and identifying the range and scope of peer-reviewed empirical research literature published on MODs. Understanding the MOD life cycle phases and the gaps in the literature can enable academics from a multitude of disciplines to enhance this field of inquiry in order to better understand this emergent property type.
The cost of land title formalisation in Ghana
Authors: Gyau Baffour Awuah Kwasi , Nikoi Hammond Felix , Elizabeth Lamond Jessica 
Published: October 2013

Purpose
– The purpose of this paper is to assess cost of land title formalisation in Ghana from the standpoint of individual land/property owners with the view to suggesting a cost-effective means for title formalisation in the country.

Design/methodology/approach
– The paper adopts a quantitative research approach with mainly questionnaire instruments to obtain data from real estate valuers, land agents and lawyers in Accra, Ghana's capital city.

Findings
– Consistent with the literature, the paper found that title formalisation cost is high with extensive time lag. A substantial portion of the cost emanates from commuting cost for follow-ups to expedite action on title formalisation activities, cost of time lag and unofficial and professional fees for facilitation of title formalisation activities.

Practical implications
– For land title formalisation to contribute to socio-economic development of Ghana and other developing countries, there is a need for effective and efficient land title formalisation regime to reduce excessive time lag and monetary cost for title formalisation.

Originality/value
– Few studies have examined the extent of title formalisation cost in sub-Saharan Africa. Most of these studies tend to overlook several indirect costs and give misleading cost reportage or focus on social cost. The study analyses land title formalisation cost from individual land/property owners’ standpoint. The paper incorporates indirect costs and gives an idea as to the cost trend. Being first of its kind, the study presents a new dimension to the assessment of land title formalisation cost in Ghana for policy formulation and practice.
An effective mediation strategy to minimize the impact of change
Authors: Roberts Terry 
Published: October 2013

Purpose
– The purpose of this article is to outline the way in which internal mediation has been rolled out to support the successful merger of three NHS (National Health Service) Trusts in London.

Design/methodology/approach
– Based on the success of internal mediation as a method of managing and minimizing conflict in the workplace at other NHS Trusts, Barts Health NHS Trust recognized the potential of internal mediation to monitor, manage and minimize conflict and associated disruption in the workplace. Recognizing the benefits of attracting a multidisciplinary team of mediators and securing the backing of line managers to support the approach has put in place a bid for the funding of training for 140 mediators across the new Trust's five sites.

Findings
– The introduction of internal mediation has contributed to a significant decrease in legal expenditure and the number of formal disciplinary cases, which has consequently reduced the time line managers and other employees have had to spend on this type of activity. The strategy has also had an influence – although yet to be calculated – on the environment and culture of the organization. The introduction of tools to respond quickly to conflict situations enables staff to address issues promptly, before they escalate, thereby keeping patient care at the top of everyone's agenda.

Originality/value
– The case study presents a clear best practice approach for large organizations or those going through a merger or acquisition that may be considering how to positively manage conflict and dispute resolution in the workplace. It presents cost saving results associated with the introduction of internal mediation and indicates associated organizational benefits, such as the engagement of line managers with the solution.
How to save a theatre: the Orpheum, Vancouver
Authors: Laing Richard 
Published: October 2013

Purpose
– The purpose of this paper is to concern the Orpheum Theatre in Vancouver, which survived the threat of major internal demolition and rebuilding during the 1960s and early 1970s. The building has subsequently undergone significant restoration and conservation work, including the incorporation of modern acoustic improvements and the construction of a new entrance area. Understanding the mechanisms through which the building was restored and brought back into use formed a central strand of the work.

Design/methodology/approach
– The paper employed a single case study approach, and used the Orpheum Theatre to simultaneously study and consider the practical and heritage implications of the restoration project. The methods employed included archival study, on site recording and a study of the social and architectural history of the building.

Findings
– The manner in which the building was restored was unusual and rooted in the community, and holds resonance for many similarly at risk theatres and cinemas, in both Canada and elsewhere.

Practical implications
– The paper is interesting both from the perspective of that refurbishment, and also from the fact that it was designed by a prominent Scottish architect, B. Marcus Priteca, who designed a large number of early movie palaces in Canada and the USA.

Originality/value
– Through exploration of the processes involved in saving the building, the paper draws conclusions regarding its importance to the continued vibrancy of the city. The incorporation of social as well as technical information within building conservation also holds resonance within building conservation practice and planning.
Combining old and new tricks: ambidexterity in aerospace design and integration teams
Authors: Fiset John , Dostaler Isabelle 
Published: October 2013

Purpose
– This paper seeks to examine how aerospace design and integration teams in a highly partnered supply chain are able to leverage extant capabilities and develop new ones when faced with the necessity to adapt to organizational change.

Design/methodology/approach
– Building on the concept of contextual ambidexterity (Gibson and Birkinshaw), this research uses a combination of qualitative material and objective performance data to investigate the working context of five aerospace design and integration teams, their solutions to crisis-triggering events, and their subsequent schedule adherence.

Findings
– Team members enacted ambidextrous roles similar to those identified by Birkinshaw and Gibson. These behaviors allowed teams to create ambidextrous solutions when faced with crisis. Teams working in a supportive context were found to produce a greater diversity of ambidextrous solutions, which was found to relate to both overall ambidexterity and schedule adherence performance.

Research limitations/implications
– Although the results should be interpreted with care, the research answers Raisch and Birkinshaw's call for a more precise definition of organizational ambidexterity as the paper focuses on specific roles played by team members. The findings also point to a potential link between the diversity of ambidextrous behavioral roles and their ability to craft ambidextrous solutions.

Practical implications
– Teams that can quickly adapt to challenge through ambidextrous solutions are particularly useful in the context of highly partnered supply chains. Managers should therefore actively promote ambidextrous behaviors to ensure that the search for ambidextrous solutions becomes a conscious and deliberate process.

Originality/value
– This paper substantiates the ambidexterity concept by providing concrete examples drawn from highly partnered aerospace supply chains.
Comparison of stool antigen immunoassay and serology for screening for Helicobacter pylori infection in intellectually disabled children
Authors: Douraghi Masoumeh , Rostami Mahmoud Nateghi , Goudarzi Hossein , Ghalavand Zohreh 
Published: October 2013

ABSTRACTDiagnosis of active Helicobacter pylori infection in intellectually disabled (ID) children is problematic because they are unable to cooperate with performance of invasive tests. In this study, the non‐invasive methods of measuring serum IgG antibody concentrations and performing stool antigen tests were used to screen for H. pylori infection in ID children. Eighty‐seven children with intellectual disabilities were studied. The amount of serum IgG antibody against H. pylori was measured by the ELISA method. Stool samples were examined using an amplified IDEIA HpStAR kit. To assess categorical variables, X2, Fisher's exact and Kappa tests were used. The stool antigen tests showed that 93.1% of the children had H. pylori antigen and the serology test that 85.1% of children were positive for H. pylori IgG antibodies. Agreement between results of H. pylori stool antigen (HpSA) testing and IgG antibody serology was 82.8%; however, according to the kappa measure of agreement this agreement is not statistically significant (value, 0.128; P = 0.19). Discordant results were observed for 15 children (17.2%): 11 (12.6%) who were positive on HpSA test but negative by serology and 4 (4.6%) who were IgG seropositive but had negative HpSA tests. This study showed a notably higher rate of H. pylori infection in ID children than has been reported by others for non‐ID children from the same geographical area. The HpSA test is a valid method for primary screening for H. pylori infection in ID children; it detects the specific antigens shed during active infections and has less cross‐reactivity than serological tests that detect antibodies. HpSA is a sensitive non‐invasive method for detecting infection in ID children and may serve as an accurate alternative to serology.
When and where does mortality occur in migratory birds? Direct evidence from long‐term satellite tracking of raptors
Authors: Klaassen Raymond H. G. , Hake Mikael , Strandberg Roine , Koks Ben J. , Trierweiler Christiane , Exo Klaus‐Michael , Bairlein Franz , Alerstam Thomas 
Published: October 2013

SummaryInformation about when and where animals die is important to understand population regulation. In migratory animals, mortality might occur not only during the stationary periods (e.g. breeding and wintering) but also during the migration seasons. However, the relative importance of population limiting factors during different periods of the year remains poorly understood, and previous studies mainly relied on indirect evidence.Here, we provide direct evidence about when and where migrants die by identifying cases of confirmed and probable deaths in three species of long‐distance migratory raptors tracked by satellite telemetry.We show that mortality rate was about six times higher during migration seasons than during stationary periods. However, total mortality was surprisingly similar between periods, which can be explained by the fact that risky migration periods are shorter than safer stationary periods. Nevertheless, more than half of the annual mortality occurred during migration. We also found spatiotemporal patterns in mortality: spring mortality occurred mainly inAfrica in association with the crossing of theSahara desert, while most mortality during autumn took place inEurope.Our results strongly suggest that events during the migration seasons have an important impact on the population dynamics of long‐distance migrants. We speculate that mortality during spring migration may account for short‐term annual variation in survival and population sizes, while mortality during autumn migration may be more important for long‐term population regulation (through density‐dependent effects).
Climate change heats matrix population models
Authors: Herrando‐Pérez Salvador 
Published: October 2013

Temperature responses of life‐history traits and per capita growth rates in a constant thermal environment.imageTemperature responses of life‐history traits and per capita growth rates in a constant thermal environment.
In Focus: Amarasekare, P. & Coutinho, R. M. (2013) . Journal of Animal Ecology, 82, 1240–1253.
Metabolic theory predicts that demographic rates can be expressed as a function of environmental temperature. Amarasekare & Coutinho () build a novel matrix model where demographic rates (fertility, mortality, development) vary according to expected rates of climate warming. They challenge recent studies that claim low population viability of tropical species based on rmax estimated from the Euler–Lotka equation, because the latter assumes a constant stage distribution that is unrealistic under fast rates of warming and for organisms with long development. In those cases, the measurement of the temperature responses of life‐history traits could be based in niche theory.