bluuebunny/crossref_metadata_2025_split huggingface dataset:
A confirmatory factor analysis for SERVPERF instrument based on a sample of students from Syrian universities
Authors: Mahmoud Ali Bassam , Khalifa Bayan 
Published: April 2015

Purpose
– The purpose of this paper is to confirm the factorial structure of SERVPERF based on an exploration of its dimensionality among Syrian universities’ students. It also aimed at assessing the perceived service quality offered at these universities.

Design/methodology/approach
– A cross-sectional survey was conducted targeting students at Syrian universities. Using a pilot sample of 40 students, the authors developed their hypotheses. Thereafter, based on a sample of 259 students, the hypotheses were tested using structural equation modeling and one-sample t-test.

Findings
– The findings revealed that SERVPERF in the Syrian universities’ context was a three-factor instrument consisting of the three dimensions: faculty-individualized attention, support staff helpfulness, and support staff empathy. Moreover, the findings showed that students at Syrian universities hold negative perceptions toward all of the three service quality dimensions provided by their universities.

Practical implications
– Given the imperative need for universities to monitor and improve the quality of their services, this study can help Syrian universities’ administrations understand the perceptions of their students toward services offered, which can help them formulate effective marketing strategies.

Originality/value
– This paper came to be one of the first studies that attempted to assess the perceived quality of services offered through the Syrian higher education system. Additionally, this study pioneered through drawing a factorial picture for SERVPERF at the Syrian Arab context.
Simplified GPS model for UAV fault tolerant control laws design
Authors: Al-Sinbol Ghassan , Perhinschi Mario G , Wilburn Brenton K 
Published: April 2015

Purpose
– A simplified global positioning system (GPS) error model including models for a variety of abnormal operational conditions and failures is developed to provide simulation tools for the design, testing, and evaluation of autonomous flight fault tolerant control laws. The paper aims to discuss these issues.

Design/methodology/approach
– Analysis and experimental data are used to build simplified models for GPS position and velocity errors on all three channels. The GPS model is interfaced with West Virginia University unmanned aerial vehicles (UAV) simulation environment and its utility demonstrated through simulation for several autonomous flight scenarios including GPS abnormal operation.

Findings
– The proposed simplified GPS model achieves desirable levels of accuracy and realism for all components for the purpose of general UAV dynamic simulation and development of fault tolerant autonomous flight control laws.

Research limitations/implications
– The simplified GPS model allows investigating GPS malfunction effects on the performance of autonomous UAVs and designing trajectory tracking algorithms with advanced fault tolerant capabilities.

Practical implications
– The simplified GPS model has proved to be a flexible and useful tool for UAV simulation and design of autonomous flight control laws at normal and abnormal conditions.

Originality/value
– The outcomes of this research effort achieve a level of detail never attempted before in modeling GPS operation at normal and abnormal conditions for UAV simulation and autonomous flight control laws design using a simplified framework.
Implementation of initial passive stability in insect-mimicking flapping-wing micro air vehicle
Authors: Phan Hoang Vu , Truong Quang-Tri , Park Hoon-Cheol 
Published: April 2015

Purpose– The purpose of this paper is to demonstrate the uncontrolled vertical takeoff of an insect-mimicking flapping-wing micro air vehicle (FW-MAV) of 12.5 cm wing span with a body weight of 7.36 g after installing batteries and power control.Design/methodology/approach– The forces were measured using a load cell and estimated by the unsteady blade element theory (UBET), which is based on full three-dimensional wing kinematics. In addition, the mean aerodynamic force center (AC) was determined based on the UBET calculations using the measured wing kinematics.Findings– The wing flapping frequency can reach to 43 Hz at the flapping angle of 150°. By flapping wings at a frequency of 34 Hz, the FW-MAV can produce enough thrust to over its own weight. For this condition, the difference between the estimated and average measured vertical forces was about 7.3 percent with respect to the estimated force. All parts for the FW-MAV were integrated such that the distance between the mean AC and the center of gravity is close to zero. In this manner, pitching moment generation was prevented to facilitate stable vertical takeoff. An uncontrolled takeoff test successfully demonstrated that the FW-MAV possesses initial pitching stability for takeoff.Originality/value– This work has successfully demonstrated an insect-mimicking flapping-wing MAV that can stably takeoff with initial stability.
Applying modern accounting techniques in complex manufacturing
Authors: Myrelid Andreas , Olhager Jan 
Published: April 2015

Purpose
– The purpose of this paper is to analyze the applicability of lean accounting and throughput accounting in a company with considerable investments in advanced manufacturing technology (AMT).

Design/methodology/approach
– The paper compares lean accounting and throughput accounting with the traditional accounting system the company is using today. The authors investigate the differences between the three alternative approaches and use a case study approach to illustrate the effects of applying different modern accounting approaches in a complex manufacturing setting.

Findings
– Pair-wise comparisons of the three approaches provide some interesting cost information as to the role of bottlenecks and value streams.

Research limitations/implications
– The specific results of this study are limited to the case company, but can hopefully contribute to further research on how to combine lean and throughput accounting for mixed manufacturing environments, involving both value streams and bottlenecks.

Practical implications
– Lean and throughput accounting provide other perspectives on cost information to traditional accounting, and can therefore be used in combination. The authors identify some issues and challenges involved in using lean accounting and throughput accounting in an AMT company.

Originality/value
– This paper contributes with a comparison of traditional, lean, and throughput accounting in a specific industrial setting characterized by AMT and complex manufacturing.
Islamic human resource practices and organizational performance
Authors: Abdul Ghani Azmi Ilhaamie 
Published: April 2015

Purpose
– This paper aims to assess the relationship between Islamic human resource practices and organizational performance.

Design/methodology/approach
– The simple random technique on 300 Islamic organizations in Malaysia was used. In all, 120 completed questionnaires were returned, but only 114 were usable.

Findings
– There are some positive and significant relationships between Islamic human resource practices and organizational performance. Basically, there is only one Islamic human resource practice, namely, training and development practice, that is positively and significantly related to organizational performance.

Research limitations/implications
– This study is only limited to the Islamic organizations that are implementing Islamic human resource practices in total. Thus, the findings could only be generalized to this type of institution.

Practical implications
– Thus, the Islamic organizations should emphasize on this practice to obtain higher organizational performance.

Social implications
– Islamic human resource practices emphasize on the instillation of Islamic values in the practices that are universal in this world. Thus, through its implementation, the betterment of the society will be obtained in terms of psychology, moral and spiritual aspects. Cooperation, teamwork and harmony could also be steadfast not only in the organizations but also in the society.

Originality/value
– There are few studies done on finding the relationship of Islamic human resource practices and organizational performance. Thus, this paper provides some empirical findings on this matter.
The quality of earnings in Shariah-compliant companies: evidence from Malaysia
Authors: Wan Ismail Wan Adibah , Kamarudin Khairul Anuar , Sarman Siti Rahayu 
Published: April 2015

Purpose– The purpose of this study is to examine the quality of reported earnings in the corporate reports of Shariah-compliant companies listed on Bursa Malaysia.Design/methodology/approach– This study hypothesises that companies with Shariah compliance status have higher quality of earnings because of greater demand for and supply of high-quality financial reports. The quality of reported earnings is measured using the cross-sectional Dechow and Dichev (2002) accrual quality model. The study uses a balanced panel data of 3,048 observations from 508 companies during a six-year period of 2003-2008.Findings– This paper finds robust evidence that Shariah-compliant companies have significantly higher earnings quality compared to other firms. The results provide support for the arguments that Shariah-compliant companies supply a higher quality of reported earnings to attract foreign investment, have greater demand for high-quality financial reporting because of their Shariah status and are subject to greater scrutiny by regulators and institutional investors.Research limitations/implications– This study contributes to the existing literature on Islamic capital market, business ethics, firms’ governance and financial reporting quality. The study would give a better understanding on issues relating to earnings quality of Shariah-compliant companies and would be especially useful for financial statement users, including investment analysts.Originality/value– This paper provides evidence on the quality of earnings in Shariah-compliant companies and offers new arguments that explain why such companies possess higher quality of earnings compared to their counterparts.
Local agricultural financing and Islamic banks: is Qard-al-Hassan a possible solution?
Authors: saqib Lutfullah , Zafar Mueen Aizaz , Khan Khurram , Roberts Kellie W. , Zafar Aliya Mueen 
Published: April 2015

Purpose
– This paper aims to study Qard-al-Hasan (QH) (good loan) from the stand point of its possible application to agricultural farming with a view to augmenting the sources of Riba (interest)-free agricultural financing for Muslim farmers of Islamic countries like Pakistan.

Design/methodology/approach
– This paper is a study of QH (good loan) from the stand point of its possible application to agricultural farming with a view to augmenting the sources of Riba (interest)-free agricultural financing for Muslim farmers of Islamic countries like Pakistan.

Findings
– The study reports that Riba-free financing is essentially needed by poor Muslim farmers who, owing to prohibition of Riba, do not rely on interest (Riba)-based financing. The study also shows that QH is a viable option for fulfilling this need and is beneficial for the farmers as well as for the Islamic banks or financial institutions.

Research limitations/implications
– The case of QH as a potential mode of agricultural financing, as presented in this paper, is based on a theoretical or conceptual framework. The findings need to be further substantiated with empirical evidence. A future study, based on reliable empirical data would certainly add value to the subject.

Originality/value
– Islamic banks and financial institutions typically rely on Musharakah (partnership), Murabaha (sale with profit), Ijarah (leasing), Salam (advance payment sale), Istisna’ (manufacturing contract), etc., and they rarely use QH as a mode of financing. Despite its huge utility, QH is practically non-existent in its application as an agricultural financing instrument. This paper presents a case for QH that can be adopted by Islamic banks or financial institutions for provision of the much needed financing for the small farmers of Islamic countries, as well as those living in non-Islamic countries.
Gambling-free lottery, a new Islamic lending ticket
Authors: Hassanat Ahmad B , Al tarawneh Ghada Awad 
Published: April 2015

Purpose
– This paper aims to present a new Islamic product called gambling-free lottery, which is inspired by ideas of Musharakah, Takaful and Al-qard Al-hasan, where the winner of the lottery receives the prize as an interest-free loan, and buyers of tickets get their money back after the winner’s repayment of the loan.

Design/methodology/approach
– The paper reports the religious opinions of three Islamic scholars who were interviewed for the purpose of this study. The results of a questionnaire to survey the mood of 430 persons about the new product are also reported.

Findings
– The paper concludes that although the proposed product is still at an exploratory stage and not a definitive product acceptable to all Muslim society, it could be a successful Islamic financial product, provided that it was put into practice with some modifications to accommodate all Islamic views.

Research limitations/implications
– Main limitations of this study are the number of Islamic scholars interviewed does not reflect all the Islamic views regarding the new product and the lack of more information about the religious side of this type of product.

Originality/value
– By introducing such a product, the gambling-free lottery could become not only a means of credit provision but also a new method of playing a “game” while lending money to someone who is more likely to be poor. Converting the poor into the rich could overcome many problems, particularly in poor countries.
Government policy implications of intellectual capital: an Australian manufacturing case study
Authors: Roos Göran , O'Connor Allan 
Published: April 2015

Purpose– The purpose of this paper is to report on an industry policy implementation case involving around 30 manufacturing firms, where the intellectual capital (IC) lens, and especially the intellectual capital navigator (ICN) approach, was found to be very useful for evaluating alternative servitisation strategies. Servitisation is a form of business model innovation and as such involves restructuring the firm’s resource deployment system including its IC resources.Design/methodology/approach– The ICN was one of several methods and themes used by a sample of manufacturing firms during a 12 month period. Data capture were through video filming, observation, and formal interviewing during and after the interventions.Findings– The ICN is considered to be the third most valuable theme in a strategic and operational servitisation programme for manufacturing firms, primarily in the domain of effectiveness evaluation of alternative resource deployment strategies and as such should be one of the key dimensions in a business model template for manufacturing firms that aim to servitize. This research also illustrates the usefulness of the intellectual capital lens in the policy implementation process.Research limitations/implications– The findings of this study is limited to the servitization process of SME manufacturing firms in an Anglo-Saxon operating environment which very rapidly have gone from low to high cost.Originality/value– The development of service-oriented business models for manufacturing firms suffers due to traditional business model frameworks not having a high relevance for servitising manufacturing firm. Consequently it is important to understand the potential contribution that the IC lens through the ICN can make in the servitisation process.
New frontiers in the use of intellectual capital in the public sector
Authors: Guthrie James , Dumay John 
Published: April 2015

Purpose
– The purpose of this paper is to present an overview of the articles presented in this special issue. The Special Issue is inspired by our recent review of the intellectual capital (IC) literature in Guthrie et al. (2012, p. 74), in which the authors found that the public sector is one of the least addressed areas of IC research.

Design/methodology/approach
– The paper is based on a literature and published document review, experiential reflections and argument.

Findings
– The paper reveals that interest in public sector and IC is alive and well and the major difference between public sector and mainstream IC research is a complete lack of normative research. The papers in this Journal of Intellectual Capital (JIC) Special Issue continue that tradition.

Research limitations/implications
– The authors call on public sector IC researchers to continue the third stage and fourth stage IC research tradition encouraging them to explore emerging issues alongside the changes in the social, political and economic realities impacting public sector IC in the future. Doing so will ensure that public sector IC research is timely, relevant, impactful and contributes to future practice, research, policy and above all, benefits the citizens who need and consume public services.

Originality/value
– The paper presents a précise of current public sector research and encourages public sector researchers to continue developing research into how IC works.
The Free State University integrated reporting: a critical consideration
Authors: Veltri Stefania , Silvestri Antonella 
Published: April 2015

Purpose– The purpose of this paper is to explore the integrated report (IR) of a South African public university (UFS), by comparing it with the International Integrated Reporting Council (IIRC) framework, to verify whether UFS IR matches the IIRC framework main aims, which is integrating IC and non-IC information into a single report for stakeholders.Design/methodology/approach– The paper employs the case study approach, which is appropriate when a researcher needs to conduct a holistic and in-depth analysis of a complex phenomenon in its real-life context. As such, this method is particularly suitable for exploring intellectual and social capitals, which is complex and context-dependent by nature.Findings– UFS IR includes the content elements of the IIRC framework as labels, but it does not deepen their meaning. As regards the IIRC guidelines principles, the analysis of the UFS IR shows that it does not seem to follow them. Briefly, the data do not have an outlook orientation, the information is not interconnected, the stakeholder relationships are not highlighted and the organisational ability to create value is not disclosed.Research limitations/implications– The implications based on the “bad” experience of UFS IR aims to extend the findings of the case study by shedding light on the levers and the barriers that managers have to face when implementing an IRing project in their organisations.Originality/value– To the best of the knowledge the research is the first investigating the IR theme in the public sector, specifically the higher education sector, dealing with disclosing IC (and non-IC) information within a new reporting mode: the IR.
International relocation mobility readiness and its antecedents
Authors: Andresen Maike , Margenfeld Jil 
Published: April 2015

Purpose– International relocation for work reasons implies uncertainty and stress, resulting in high expatriate failure rates. Hence, organizations should consider employee’s international relocation mobility readiness (IRMR) in selection processes. The purpose of this paper is to identify personal as well as social antecedents of IRMR.Design/methodology/approach– Data were gathered by an online survey (n=273 German employees) and analyzed using SEM.Findings– SEM results indicate that attitudinal (boundaryless mindset), biographical (previous international work experience) and social variables (the perceived social endorsement of international relocation mobility) are positively related to IRMR. The positive relationship between personality variables (uncertainty tolerance, proactive personality) and IRMR is mediated by boundaryless mindset.Research limitations/implications– The sampling method applied limits the generalization of the results.Practical implications– Results can be applied in personnel selection to find employees with a strong IRMR. Thus, expatriate failure rates could be reduced.Originality/value– This is the first study that addressed personal as well as social antecedents of IRMR.
Fungal symbionts maintain a rare plant population but demographic advantage drives the dominance of a common host
Authors: Chung Y. Anny , Miller Tom E. X. , Rudgers Jennifer A. 
Published: April 2015

SummaryA potential driver of species abundance that remains understudied is the interaction between host species and their microbial symbionts. Beneficial symbionts could promote the dominance of common host species by increasing their population growth rates more than they do for rare species, and symbiont benefits could be important for maintaining rare species in communities. Alternatively, intrinsic differences in demography, independent of interactions with symbionts, could be the main driver of species’ relative abundances.Here, we used demographic modelling with 5 years of data from experimental host populations to compare how symbiotic fungal endophytes, which are vertically transmitted from parent plant to offspring, influenced the population dynamics of one pair of co‐occurring, congeneric rare versus common host grasses (genusPoa).The common plant species achieved higher population growth than the rare species. Endophyte symbiosis increased the geometric population growth rate (λ) of rare and common species by 18% and 32%, respectively, but only the rare species was predicted to decline (λ < 1) in the absence of the endophyte, demonstrating that symbiosis was essential to maintain this species in the community.Endophyte symbiosis differentially affected the demographic transitions of the two hosts, increasing survival and growth for the common host,Poa sylvestris, and increasing survival but decreasing the probability of flowering for the rare host,Poa alsodes. The total contribution of the endophyte effects on host demographic rates to the overall difference in population growth between host species was small compared to the plants’ intrinsic differences in demography. However, low rates of vertical transmission inP. sylvestrislessened its advantage in intrinsic demography overP. alsodesand thus decreased the projected difference in population growth between host plants.Synthesis. Our results highlight the importance of plant–symbiont interactions in the persistence of a rare plant population, as well as the utility of demographic models in teasing apart the relative importance of plant demographic rates versus host–symbiont interactions on the regional abundance of rare and common host plant species.