bluuebunny/crossref_metadata_2025_split huggingface dataset:
The relative information content of cash flows and earnings affected by their extremity
Authors: Mostafa Wael 
Published: July 2014

Purpose
– Many studies examine the relative information content of earnings and cash flows from operations. Most studies find that earnings have higher information content than cash flows. An interesting question that follows is whether these findings hold after controlling the extremity of earnings and cash flows. The purpose of this paper is to examine the relative information content of earnings and cash flows in the following four different cases: first, moderate earnings vs moderate cash flows, second, extreme earnings vs moderate cash flows, third, moderate earnings vs extreme cash flows, and fourth, extreme earnings vs extreme cash flows.

Design/methodology/approach
– To assess the relative information content of earnings and cash flows for each of the four cases mentioned above, the authors compare the explanatory power for regression of returns on unexpected earnings relative to regression of returns on unexpected cash flows. Therefore, the author compares the adjusted R2 of the model with earnings variables and the model with cash flows variables using Vuong's test, that examines the statistical significance of the difference between adjusted R2s of the rival (non-nested) models, and interpret a statistically higher adjusted R2 as an indicator for higher relative information content.

Findings
– The results show that: first, when both earnings and cash flows are moderate, earnings are more highly associated with stock market price changes than cash flows, second, when both earnings and cash flows are extreme, earnings also have greater relative information content than cash flows, third, when the extremity differs between earnings and cash flows, the moderate variable is superior to the other extreme variable in explaining security returns. These results suggest that earnings are definitely more value relevant than cash flows. However, only in cases when cash flows from operations are moderate and earnings are extreme, cash flows possess higher information content than earnings.

Practical implications
– The explanatory power for stock returns will be higher for earnings or cash flows depending on which is more highly persistent. This result reverses the conventional finding of the superiority of earnings over cash flows in explaining security returns.

Originality/value
– In contrast to previous studies, the authors control for the extremity of earnings and cash flows when evaluating the relative information content of earnings and cash flows from operations.
The restorative potential of senior centers
Authors: S. Rosenbaum Mark , C. Sweeney Jillian , Massiah Carolyn 
Published: July 2014

Purpose
– The purpose of this paper is to help senior center managers and service researchers understand why some patrons experience health benefits, primarily fatigue relief, through senior center day services participation.

Design/methodology/approach
– The authors conduct two separate studies at a senior center. The first study represents a grounded theory that offers an original, basic social process regarding mental restoration in senior centers. The second study draws on Attention Restoration Theory (ART) and employs survey methodology.

Findings
– Senior center patrons who perceive a center's restorative stimuli experience health benefits such as relief from four types of fatigue, enhanced quality of life, and improved physical and mental well-being.

Research limitations/implications
– The paper shows that senior centers may be relatively inexpensive, non-medical services that can help patrons relieve fatigue symptoms, which are often treated with pharmaceutical medication and medical visits. A limitation is the small sample size, which restricts generalizability.

Practical implications
– The results show that senior center managers may promote patron health by fostering service designs and programs that allow members to temporarily escape from everyday life and interact in an ever-changing environment that fosters a sense of belonging.

Social implications
– Senior center day services help patrons relieve fatigue, and its symptoms, in an affordable, non-medical, and non-pharmaceutical manner.

Originality/value
– The paper clarifies the role of senior centers in patrons’ lives by drawing on ART. Senior centers that can offer patrons restorative environments are likely to play a significant role in patrons’ physical, social, and mental well-being.
Mother, researcher, feminist, woman: reflections on “maternal status” as a researcher identity
Authors: Frost Nollaig , Holt Amanda 
Published: July 2014

Purpose
– The purpose of this paper is to discuss the ways in which a researcher's maternal status as “mother” or “non-mother/child-free” is implicated in the research process.

Design/methodology/approach
– This paper draws on the experiences as two feminist researchers who each independently researched experiences of motherhood: one as a “mother” and one as a “non-mother/child-free”. The paper draws on extracts from the original interview data and research diaries to reflect on how research topic, methodology and interview practice are shaped by a researcher's maternal status.

Findings
– The paper found that the own maternal identities shaped the research process in a number of ways: it directed the research topic and access to research participants; it drove the method of data collection and analysis and it shaped how the authors interacted with the participants in the interview setting, notably through the performance of maternal identity. The paper concludes by examining how pervasive discourses of “good motherhood” are both challenged and reproduced by a researcher's maternal status and question the implications of this for feminist research.

Originality/value
– While much has been written about researcher “positionality” and the impact of researcher identity on the research process, the ways in which a researcher's “maternal status” is implicated in the research process has been left largely unexamined. Yet, as this paper highlights, the interaction of the often-conflicting identities of “mother”, “researcher”, “feminist” and “woman” may shape the research process in subtle yet profound ways, raising important questions about the limits of what feminist social research about “motherhood” can achieve.
When you have a hammer in your hand, everything looks like a nail
Authors: Corroto Carla 
Published: July 2014

Purpose
– Taking Community Design Centers (CDC) in the USA as case studies, the purpose of this paper is to investigate the impact of a type of service learning increasingly found in colleges of architecture. Typically, the CDC is a model of architecture's civic engagement that makes claims to “give back” to under-served communities and enhance student learning with applied architectural design work.

Design/methodology/approach
– This project is part of a long-term engagement as participant observer and ethnographer in the field of architecture. Fieldwork in this investigation is presented as four case studies in separate and specific contexts.

Findings
– Initial findings suggest there are conflicting intentions and aspirations at work through service learning in architecture and its implementation calls into question who or what is served. The author argues architecture's epistemology, pedagogical structure, and ideology precludes effective civic engagement.

Originality/value
– The value of this research is the understanding of how those with power and resources are able to frame their work in low-income communities as service, even though there is little of worth given. It also demonstrates how stratification is reinforced through institutional arrangements in the USA.
An assessment of academic librarians’ instructional performance in Sri Lanka
Authors: Wickramanayake Lalith 
Published: July 2014

Purpose
– The purpose of this research paper is to look at the overall instructional performance of academic librarians in Sri Lanka and shed light on the challenges and potential problems facing the implementation of quality information literacy (IL) in university libraries.

Design/methodology/approach
– Data were collected by means of a questionnaire, which was sent to all professional academic librarians working in Sri Lankan university libraries. The results were analyzed using frequency and percentage distributions.

Findings
– The results reveal that the organizational structures of academic libraries do not clearly acknowledge the academic librarians’ role in library instruction. Though most academic libraries had formal instruction policies, the majority had not appointed instruction coordinators. Academic librarians were not satisfied with the assessment of their teaching by library administrators, even though most of them had teaching experience. Most of the user education programs which they practiced were not up-to-date. Academic librarians’ interest and positive attitudes with regard to library instruction, particularly for IL was the other significant factor explored by the study.

Research limitations/implications
– The study focuses only on academic librarians. The exclusion of other university stakeholders such as teaching staff, students, administrators and others from the study poses a significant limitation.

Originality/value
– The results of this study can be generalized to academic libraries in Sri Lanka and to academic libraries in other developing countries.
Stages of instruction: theatre, pedagogy and information literacy
Authors: Furay Julia 
Published: July 2014

Purpose– The purpose of this article is to offer a new perspective on library instruction by examining its relationship with various aspects of theatrical performance.Design/methodology/approach– The author uses personal observations as inspiration to examine what has been written in scholarly literature about various theatrical practices in instruction, applying the conversation to the library instruction context. Additionally, research from business and professional literature is also incorporated into the discussion. This literature review focuses on three general areas. First, a review on how to use tools and perspectives from the theater to help librarians prepare their lessons; second, an examination of the librarian as performer; and third, a discussion on how theater might help librarians deal with repetition and burnout.Findings– The literature on this subject has been extensive and includes an all-encompassing range of practical suggestions, research findings and theoretical analyses.Research limitations/implications– This article looks at this subject through the lens of scholarly literature. Empirical research on this topic is still needed.Practical implications– The author presents a number of theatrical practices librarians might consider incorporating into their instruction sessions.Originality/value– Much has been written about the connection between teaching and theatrical performance, but seldom from a librarian’s point of view. This article is of value to librarians looking to develop a memorable one-shot instruction session and those looking to examine the connection between teaching and performance.
Productivity in professional Spanish basketball
Authors: Brosed Lázaro Marta , Espitia-Escuer Manuel , I. García-Cebrián Lucía 
Published: July 2014

Purpose
– The purpose of this paper is twofold: first, to evaluate the performance of Spanish first-division basketball teams, in terms of efficiency, by defining previously a productive function and obtaining also their potential output. Second, to examine the total factor productivity evolution having information from several years, which allows us to draw conclusions about the changes in the efficient frontier.

Design/methodology/approach
– In order to assess the efficiency level and the potential output of each team in the ACB competition, between the season 2008/2009 and 2011/2012, an input-oriented version with constant returns of data envelopment analysis is used. The total factor productivity evolution is studied by employing the values of the Malmquist index.

Findings
– The main conclusion is that the final position of the Spanish basketball teams depends on the efficiency and any technological progress is needed to maintain themselves on top of rank.

Practical implications
– Performing on the field efficiently is the best way to increase the profits by generating savings, which minimize costs. This analysis allows us to make a series of observations, comments and conclusions with regard to the management of the budgets and the relationship between efficiency and sports performance.

Originality/value
– The innovations provided by this paper are the use of a different methodology and a different analysis unit from the previous studies. Moreover, it focuses on European basketball, specifically the Spanish league, which is considered the most powerful league after NBA and whose connection with academic studies is quite limited to date. Finally it tries to incorporate the play-off stage, which is complicated but really interesting because of the contest design of these competitions.
Is human capital protection effective? The case of the Basque Country in Spanish football
Authors: Calero Jonatan , del Corral Julio 
Published: July 2014

Purpose
– The purpose of this paper is to analyze whether the protection that some football teams submit to the football players from its region has a positive effect on the quality of the football players from these regions. Particularly, it is analyzed the natural experiment offered by the Basque Country.

Design/methodology/approach
– First are evaluated the productivity of the regions and thereafter it is analyzed the efficiency of the regions using a production function approach. Lastly, it is evaluated the evolution of the human capital from the under-19 to the absolute national team to determine if the human capital protection of the Basque Country clubs is effective in improving the human capital.

Findings
– The main finding is that the protection's effect to the productive factors submitted into a competitive environment, exerts a positive influence on the development and growth of this factor, because the protection offers more possibilities of promotion and improving his productive capacity.

Originality/value
– To the best of knowledge there is no paper that has analyzed the effectiveness of a human capital protection policy.
Supply chain orientation in SMEs as an attitudinal construct
Authors: Schulze-Ehlers Birgit , Steffen Nina , Busch Gesa , Spiller Achim 
Published: July 2014

Purpose
– The paper aims to advance the conceptual understanding of supply chain orientation (SCO) in small and medium-sized enterprises (SME) as a general attitude and to empirically measure the link between SCO and willingness to implement supply chain management (SCM). Coordination among supply chain stages is widely considered important for competitiveness in all sectors. Recently, SCO of the actors has been discussed as a precondition for successful implementation of SCM.

Design/methodology/approach
– SCO is operationalized as a two-dimensional attitudinal construct. In all, 279 German dairy farmers participated in an online-survey. By means of factor and cluster analysis and one-way analysis of variance, the relation between the two SCO dimensions and their link with willingness to implement several currently discussed SCM measures is analysed.

Findings
– The SCO dimensions are not purely linearly related, as shown by three clusters with different patterns of vertical cooperation orientation and common goal orientation. No differences occur in terms of socio-economic characteristics, but the share of cooperative members varies. SCO is related to the intention to implement SCM. However, the greater the (monetary) efforts required by farmers, the lower their acceptance of an SCM measure. Trust and perception of the power relation play an important role, revealing patterns of coopetitive behaviour.

Originality/value
– SCO is a relatively new and little investigated construct. To the authors' best knowledge, this is the first time that a purely attitudinal measure was used, and that SMEs and the milk supply chain were investigated with respect to SCO and implementation of concrete SCM measures.
Who cares wins? A comparative analysis of household waste medicines and batteries reverse logistics systems
Authors: Xie Ying , Breen Liz 
Published: July 2014

Purpose
– The purpose of this paper is to determine how best to reduce, reuse and dispose of household waste medicines in the National Health Service (NHS) (UK).

Design/methodology/approach
– Through a combination of literature review and empirical work, this research investigates the existing household waste medicines reverse logistics (RL) system and makes recommendations for improvement by benchmarking it against household waste batteries RL. The viability and feasibility of these recommendations are evaluated through in-depth interviews with healthcare professionals and end user surveys.

Findings
– The batteries RL system appears to be a more structured and effective system with more active engagement from actors/stakeholders in instigating RL practices and for this very reason is an excellent comparator for waste medicines RL practices. Appropriate best practices are recommended to be incorporated into the waste medicines RL system, including recapturing product value, revised processing approaches, system cooperation and enforcement, drivers and motivations and system design and facilitation.

Research limitations/implications
– This study offers academics and professionals an improved insight into the current household waste medicines RL system and provides a step towards reducing an existing gap in this under-researched area. A limitation is that only a small sample of healthcare professionals were involved in subjectively evaluating the feasibility of the recommendations, so the applicability of the recommendations needs to be tested in a wider context and the cost effectiveness of implementing the recommendations needs to be analysed.

Practical implications
– Reducing, reusing and properly disposing of waste medicines contribute to economic sustainability, environmental protection and personal and community safety. The information retrieved from analysing returned medicines can be used to inform prescribing practice so as to reduce unnecessary medicine waste and meet the medicine optimisation agenda.

Originality/value
– This paper advocates learning from best practices in batteries RL to improve the waste medicines RL design and execution and supports the current NHS agenda on medicine waste reduction (DoH, 2012). The recommendations made in the paper not only aim to reduce medicine waste but also to use medicines effectively, placing the emphasis on improving health outcomes.
Driving sustainable supply chain management in the public sector
Authors: Amann Markus , K. Roehrich Jens , Eßig Michael , Harland Christine 
Published: July 2014

Purpose– The purpose of this paper is to provide evidence of connections between sustainability policy goals included in public procurement tenders and offers and their achievement through contract award.Design/methodology/approach– Two hypotheses based on extant literature and the inducement–contribution theory were tested by means of a survey of 281 procurement files from 2007 to 2009 relating to eight product categories and four European Union (EU) member states. Data were analyzed using structural equation modeling.Findings– Findings indicate that public procurement was more effective in influencing socially responsible goals than environmental goals. In terms of supplier readiness, vendors achieved greater progress in delivering green than socially responsible operations.Research limitations/implications– The collection and analysis of data are based on procurement files, which is a new but also a complex procedure. In comparison to survey data, the data from procurement file analysis are less biased.Practical implications– Public procurement practitioners and sustainability policymakers should consider the use of public procurement as a lever to attain environmental and socially responsible goals.Social implications– Evidence has been provided to demonstrate the strategic use of public procurement impacts on environmental and socially responsible goals, thereby benefiting society.Originality/value– This study contributes in three main ways: first, by adding to existing, limited research on the use of public procurement as a lever of policy goals attainment; second, by examining environmental and socially responsible policy in one study; and third, through providing evidence across EU member states.
Time to raise the bar on nonprofit strategic planning and implementation
Authors: F. Reid Margaret , Brown Lynne , McNerney Denise , J. Perri Dominic 
Published: July 2014

Purpose
– This large-scale survey, initiated in 2012 and concluded in 2013, marked the first time a broad cross-section of the nonprofit community was asked to describe the strategic planning and strategic management practices they employ and to rate them for their impact on overall organizational success.

Design/methodology/approach
– Respondents were asked to self-rate their organization for overall success and the likelihood for continued success in the foreseeable future. Results from this data were then used as a filter to analyze practices across all responses by level of success (N = 507).

Findings
– Fully 93 percent of the most successful organizations, regardless of size or budget, credited their strategic planning and strategic-management efforts as having “some” to “critical” impact on their organization’s overall success.

Practical implications
– The evidence in this survey is so compelling that we believe the successful practices it identifies should be adopted by nonprofits of all sizes, demanded by boards, and supported by funders.

Originality/value
– This research indicates that funders should consider not only supporting strategic plan development, but also supporting development of ongoing plan management/implementation practices and requiring plan assessment reports/updates as part of the grantee’s reporting
Crowdsourcing the ecosystem’s expectations: a decision-making process to manage the unmanageable
Authors: Shaughnessy Haydn 
Published: July 2014

Purpose
– The author warns that nowadays a company must learn to be “co-productive” with an app developer community, a supplier community, a content community, an advocacy community or a customer ecosystem in order to stay competitive through continuous innovation. Leaders need new tools to promote informed decisions.

Design/methodology/approach
– The article shows how companies monitoring dynamic ecosystem change can develop crowd-based reporting scorecards to guide decision making.

Findings
– Increasingly it is the innovations and expertise of the ecosystem, not the talents and resources of the firm, that are crucial to its future wealth generation. But many of the consequences of ecosystem change are, in fact, unmanageable in any traditional sense. An experimental way to identify the uncertainty produced by a dynamic ecosystem offers decision support.

Practical implications
– The uncertainty monitoring experiments described in this article can clarify the risk levels and the need for preparatory investments. They offer a high level view of the dynamics of the new market ecosystem environment.

Originality/value
– This article offers cutting-edge insights for managers struggling to make decisions about investments related to the dynamic ecosystem of users, suppliers, partners and customers in their companies’ markets.