bluuebunny/crossref_metadata_2025_split huggingface dataset:
The quality of reported numbers by the management
Authors: Goel Sandeep 
Published: July 2014

Purpose– The present article aims to test the fairness of reported numbers by the management and examine the magnitude of earnings management in Indian corporate enterprises by testing the Beneish profit model. This paper contributes by further verifying the results of the Beneish model by applying the concept of “quality of earnings and revenue” to the sample units. Quality of reported numbers by the management has always been a concern for a common shareholder on account of the underlying proposition of earnings management. There are numerous models available to test the quality of these numbers, i.e. presence of earnings management. Most of these models are accrual based which have been subject to significant criticism due to estimate-based approach. The Beneish profit model, which combines accruals and financial ratios and/or indexes, is one such alternative to the accruals approach.Design/methodology/approach– A “case-based” research approach has been followed here for analyzing Indian corporate enterprises on select basis. The Beneish profit model, developed specifically for testing earnings quality and detecting earnings management, has been used in the present study. The data analysis has been well supported by “quality measurement tools”.Findings– An examination of the units shows the need for improvement in the quality of earnings in the sample units, and there is a presence of earnings management in them.Research limitations/implications– The present study could be confined to only top 12 profit-making corporate enterprises in the private sector in India, leaving all other enterprises due to data non-availability. Of 25 enterprises, there were public sector undertakings too which had to be excluded.Practical implications– The present study was confined to only 12 profit-making corporate enterprises in the private sector due to sampling requirements; the scope of the units can be extended to other units in diverse sectors with different size and scale of operations. It would further verify the present discussion and also provide future enlightenment on the issue of earnings management.Originality/value– It is an original article which explores creative accounting practices for better shareholders’ interest.
Brand authenticity: model development and empirical testing
Authors: Schallehn Mike , Burmann Christoph , Riley Nicola 
Published: July 2014

Purpose
– The purpose of this paper is to develop a model of brand authenticity and analyze the antecedents and effects of the construct. Although there is no doubt about the relevance of authenticity in personal relationships, published research has yet not thoroughly explored the concept’s meaning in reference to brands.

Design/methodology/approach
– Based on socio-psychological attribution theories and grounding on the identity-based brand management approach, a causal model of brand authenticity is developed. The hypothesized relationships are analyzed using the partial-least-squares approach. The primary data are based on an online survey conducted in Germany (n = 600). The respondents were asked about fast-food and beer brands.

Findings
– The data show that brand authenticity positively impacts on brand trust. Furthermore, the key antecedents in the model (consistency, continuity and individuality of a brand) drive the perception of brand authenticity as hypothesized.

Research limitations/implications
– The model should be tested in further product categories and moderators should be integrated.

Originality/value
– The findings suggest that authenticity is perceived when a brand is consistent, continuous and individual in its behavior. Nevertheless, the empirical results indicate that the factor individuality has the lowest influence on perceived brand authenticity. This is an interesting finding, as being “unique” is commonly regarded as an important success factor in branding. Although the study’s findings confirm its relevancy, they relativize its importance: being consistent, meaning that a brand fulfills its brand promise at every brand-touch point, and being continuous, meaning that the brand promise reflects the essential core of the brand, are of major importance.
Designers’ wooden furniture ecodesign implementation in Scandinavian country-of-origin (COO) branding
Authors: Lähtinen Katja , Alina Samaniego Vivanco Dora , Toppinen Anne 
Published: July 2014

Purpose– The purpose of this paper is to identify links between the components involved in ecodesign orientations (EDOs) and the integration of ecological criteria into Scandinavian wooden furniture industries. The purpose of identifying these links is to recognize possibilities and gaps in wooden furniture product development and branding opportunities to deepen customer engagement with the Scandinavian country-of-origin (COO) brand.Design/methodology/approach– The application of ecodesign in Scandinavian wooden furniture industries was studied using survey data gathered from Nordic wood furniture designers. Factor analysis was used to identify the general types of Scandinavian design styles (SDSs) and EDOs implemented in the Scandinavian wooden furniture industry. The SDS and EDO impacts on the integration of ecological design criteria were modelled using logistic regression analysis.Findings– The integration of ecological criteria by Nordic designers influences both the perspectives on material and process optimization and the end use of wooden furniture as well as the recycling of these products. In contrast, our results showed no statistical evidence of connections between different SDS types and the integration of ecological criteria in design. Recognition of special needs of customers valuing both high Scandinavian design and EDO could provide strategic opportunities for wooden furniture industries to recognize new global market potential and enhance their competitiveness.Practical implications– Developing business opportunities for wooden furniture marketed under the Scandinavian COO brand, and forming a better understanding of customer expectations on the ecological information related to different wooden furniture SDS types, is needed. This would support developing new ecodesign strategies across the whole industry and enhancing value proposition of Scandinavian wooden furniture within different customer groups.Originality/value– Research findings on the intersection of industrial brand design and ecodesign are still scarce, especially with a special focus on strategic management and sustainability marketing of companies. The results of our study provide entirely new insights on the topic especially in the context of Scandinavian wooden furniture industry.
Developing a structural brand equity model for cultural destinations
Authors: Kladou Stella , Kehagias John 
Published: July 2014

Purpose
– This paper aims to investigate the structural relationships between the brand equity (BE) dimensions, when the fifth dimension of cultural brand assets is incorporated. The paper seeks to establish and validate a five-dimensional BE measure for cultural urban destination, by comparing findings in two destinations.

Design/methodology/approach
– The structural model was tested from the perspective of 399 international tourists visiting Athens. Confirmatory factor analysis and structural equation modeling analysis are used to test and validate an integrated BE model for cultural destinations. Findings are compared with respective ones in the case of Rome.

Findings
– Findings reveal the significance of cultural brand assets for the BE of cultural urban destinations. Further, the study provides useful insight into the theory of reasoned action by investigating the structural relationships developed between BE dimensions and their impact on loyalty.

Research limitations/implications
– The study argues that the summative valence of associations, as described in the theory of reasoned action, can be applied in the case of a cultural destination as well. Research directions, including additional place brand dimensions, additional destinations, stakeholders groups or multi-group analysis, are advised to verify and generalise the application of the five-dimensional BE model.

Practical implications
– Findings reveal those cultural brand assets which can help practitioners build up coherent and successful proprietary brand assets. Quality is a necessary pre-requisite to enhance loyalty. In the case of Athens, associations influence only indirect loyalty through their impact on quality.

Originality/value
– This study offers to the limited literature concerning structural relationships developed among all five BE dimensions and consumer decision-making models in a tourism context. Moreover, the study contributes to the under-researched dimension of cultural brand assets.
Matching tourism type and destination image perceptions in a country context
Authors: Kladou Stella , A. Giannopoulos Antonios , Assiouras Ioannis 
Published: July 2014

Purpose
– The aim of this paper is to investigate the possible options for matching country destination image with different types of tourism to explain general attributes towards specific forms of tourism, based on previous research on country of origin effects.

Design/methodology/approach
– A quantitative research design is used for the purpose of the study.

Findings
– Data analysis demonstrates that the perception of the destination image in a country context varies across various types of tourism in most of the cases investigated. Moreover, the research outcomes portray a close relationship between the match of country image – tourism type and the willingness to visit a destination.

Practical implications
– The study assists tourism practitioners and policy makers in gaining a better understanding of whether tourists conceive all forms of tourism in a specific country favourably, simply because they link favourable dimensions to that particular country, or whether they perceive only certain types of tourism favourably.

Originality/value
– This study is among the first to empirically demonstrate the effect of match/mismatch of country destination image with the type of tourism on the willingness to visit, based on specific primary travel motives.
Understanding police use of force
Authors: Frank Klahm IV Charles , Frank James , Liederbach John 
Published: July 2014

Purpose– The study of police use of force remains a primary concern of policing scholars; however, over the course of the last several decades, the focus has shifted from deadly and excessive force to a broader range of police behaviors that are coercive in nature, but not necessarily lethal, violent, or physical. The purpose of this paper is to highlight the critical disjuncture between the conceptualization of police use of force and operationalizations of the construct throughout policing literature.Design/methodology/approach– The current study provides a thorough, systematic review of 53 police use of force studies published in peer-reviewed outlets. These manuscripts were reviewed to determine whether authors cited a conceptualization of use of force and explained how the construct was operationalized, as well as the police behaviors captured in measures of force across studies, and how the data were collected.Findings– The findings suggest that police use of force is conceptually ambiguous, as 72 percent of the studies failed to cite a conceptual definition of the construct. Moreover, there is little consistency in the types of police behaviors operationalized as force across studies.Originality/value– The authors illustrate that problems associated with poorly conceptualized constructs make it more difficult for researchers to interpret empirical findings. That is, conceptual ambiguity has resulted in a line of literature that includes inconsistent and contradictory findings, making it difficult to summarize in a meaningful way and inform policy.
Police members perception of their leaders’ leadership style and its implications
Authors: Swid Amr 
Published: July 2014

Purpose
– The purpose of this paper is to examine transformational and transactional leader behavior influence on the leader/follower dyad with respect to organizational commitment (OC) and satisfaction with leader in military setting.

Design/methodology/approach
– The research is quantitative, where multiple regressions assessed the hypothesized relationships between the transformational leadership, transactional leadership and laissez-faire leadership as the independent variables and the subordinates’ satisfaction with their leader, and organization commitment as the dependent variables. The sample studied includes 154 police members in two Middle East (ME) countries.

Findings
– The results indicated that there were positive linear relationship between some dimensions of transformational and transaction leadership and satisfaction with leadership. There was a negative linear relationship between laissez-faire leadership and satisfaction with leader. The leaders-outcome correlations showed higher scores between transformational leadership style and OC than between transactional leadership style and OC.

Research limitations/implications
– Because of the chosen research approach, the research results may lack generalizability on military institutions in other countries, and/or private institutions. Therefore, researchers are encouraged to test the proposed propositions further. The research includes implications for the development of a satisfaction with leaders, and development of organization commitment in military organizations in the ME.

Originality/value
– This research fulfills an identified need to study how military organization commitment can be enabled in ME countries.
Fatigue and burnout in police officers: the mediating role of emotions
Authors: Aleksandra Basinska Beata , Wiciak Izabela , Maria Dåderman Anna 
Published: July 2014

Purpose– The policing profession is associated with psychosocial hazard. Fatigue and burnout often affect police officers, and may impair the functioning of the organization and public safety. The relationship between fatigue and burnout may be modified by job-related emotions. While negative emotions have been extensively studied, the role of positive emotions at work is relatively less known. Additionally, there is insufficient knowledge about the role of the intensity of emotions. The purpose of this paper is to examine the role of job-related emotions in the relationship between fatigue and burnout in police officers.Design/methodology/approach– In all, 169 police officers (26 women) completed a test battery that assessed acute fatigue, burnout (Oldenburg Burnout Inventory: exhaustion and disengagement), and emotions (Job-related Affective Well-being Scale).Findings– Acute fatigue was associated more strongly with exhaustion than with disengagement. Low-arousal negative emotions partially mediated the relationship between fatigue and exhaustion. High-arousal positive and negative emotions were partial mediators between fatigue and disengagement experienced by police officers.Research limitations/implications– The results show that high-arousal emotions were associated with changes in work motivation, while low-arousal negative emotions reduced energetic ability to work.Originality/value– This paper enhances understanding of burnout among police officers and the mediating role of emotions. The patterns of the relationships between fatigue, burnout and emotions are discussed in the context of the conservation of resources theory and the tripartite model of anxiety and depression.
The legacy of LEMAS
Authors: C. Matusiak Matthew , A. Campbell Bradley , R. King William 
Published: July 2014

Purpose– Since 1987, the Bureau of Justice Statistics (BJS) has periodically collected data from police agencies in the USA and disseminated these data as the Law Enforcement Management and Administrative Statistics (LEMAS) series. The purpose of this paper is to outline LEMAS's impact on criminal justice scholarship by describing the nexus between policing scholarship and LEMAS, and by analyzing the LEMAS constructs and variables used by researchers in refereed journal articles.Design/methodology/approach– A systematic review of the literature is undertaken to better comprehend how scholars use LEMAS variables and constructs. In total, 114 peer-reviewed journal articles were analyzed to parcel out variables and constructs derived from LEMAS data.Findings– The paper's analysis reveals that LEMAS is the second-most used BJS data series and the majority of authors use LEMAS to measure elements of organizational structure but not organizational behaviors, outcomes, or outputs.Originality/value– The study is the first to systematically identify all peer-reviewed journal articles that utilize LEMAS data. Police organizational research is unique in the fact that most authors agree on the operationalization of variables and constructs.
Factors affecting health of the police officials: mediating role of job stress
Authors: Tyagi Akansha , Lochan Dhar Rajib 
Published: July 2014

Purpose– The purpose of this paper is to examine the prevalence of stress among police officers and the impact of it on their health.Design/methodology/approach– A survey was conducted in randomly selected four cities from the state of Uttarakhand, India. A total of 444 police officers below the inspector-level ranks from eight police stations participated in this study. Structural equation modeling was used to examine the inter-relationship between the factors affecting health and assessing the mediating role of stress.Findings– Findings revealed that organization politics and work overload held a positive relationship whereas perceived organization support had an inverse relation with stress. Work overload was found to be the highest contributor in causing stress with a strong positive relationship value of 0.52 with stress. Further, stress had a strong impact on the health of the police officers, indicated by the direct relation with a value of 0.55.Research limitations/implications– The study is limited to the geographical area of Uttarakhand. Findings revealed that the health of the policemen was highly affected by the stressful work environment and work overload. Hence, higher authorities of the police department are required to pay attention on the welfare activities of the force to improve the prevailing situation.Originality/value– This study would be contributing to the literature available in Indian context by discussing the various antecedents of stress among the police officers.
Fracking in the UK: planning and property issues
Authors: Jones Peter , Hillier David , Comfort Daphne 
Published: July 2014

Purpose
– Large-scale shale gas reserves have recently been identified under many parts of the UK and development pressure for detailed exploration and possibly the exploitation of these reserves by hydraulic fracturing, popularly described as fracking is growing rapidly and seems to have UK Government support. With this in mind the purpose of this paper is to offer a general review of the possible development of shale gas reserves by fracking within the UK and to explore a number of the planning and property issues associated with such development.

Design/methodology/approach
– The briefing note begins with an outline of the characteristics of shale oil and the fracking process and of the initial developments within the UK and discusses some of the planning and property issues associated with such developments. The note is based upon information drawn from the internet sources, principally national and local governments, business organisations and environmental and community pressure groups and on visits to a small number of sites of exploratory fracking.

Findings
– The note reveals that planning applications for exploratory and production fracking will be determined at local authority level rather as Nationally Significant Infrastructure Projects determined by the Secretary of State. In determining planning applications local authorities have received planning guidance from the UK Government and will need to consider a wide range of environmental factors but some critics suggest that the guidance is not comprehensive and that it is weighted in favour of granting permission. A number of property issues are also identified possible effects of fracking on property prices, the availability of mortgages and the insurance of properties.

Originality/value
– This paper provides an accessible review of the development of shale gas resources by fracking within the UK and as such it will be of value to planners, developers, land and property professionals and students.
Satisfaction of occupiers with management of rented commercial properties in Nigeria
Authors: Oyedokun T.B. , Oletubo A. , Adewusi A.O. 
Published: July 2014

Purpose
– Occupier satisfaction has received noticeable attention in recent years due to the perceived relationship between satisfaction and investment performance which has led to property investors giving an increased priority to creating good landlord-tenant relationship. The purpose of this paper is to assess the occupier satisfaction on management of commercial properties in Nigeria using Akure as the research site.

Design/methodology/approach
– Based on a total population of 160 and employing random sampling technique, 142 questionnaires were administered on the occupiers of shopping complexes along the major routes of the city namely Oba-Adesida and Oyemekun, out of which 98 were returned and found adequate for analysis. Data analysis were done using weighted mean score and paired t-test.

Findings
– The result revealed that there is significant difference between occupiers’ expected and actual satisfaction. The paper recommends a tenant-oriented management style for better performance.

Originality/value
– The most important contribution of the paper is to underline the need for pragmatic and tenant-oriented management as a means to achieving increased occupier satisfaction in commercial properties.
Fortification of reconstituted skim milk powder with different calcium salts: Impact of physicochemical changes on stability to processing
Authors: Crowley Shane V , Kelly Alan L , O'Mahony James A 
Published: July 2014

Reconstituted skim milk powder (RSMP) was fortified with 12.5 mM/L calcium (Ca) using soluble [Ca chloride (CChlor), Ca gluconate (CGluc) or Ca hydroxide (CHyd)] or insoluble [Ca carbonate (CCarb), Ca phosphate (CPhos) or Ca citrate (CCit)] salts. CPhos and CCit decreased heat stability moderately at 140 °C, while CCarb had no effect. Soluble salts had a pronounced destabilising effect at 140 °C due to increased ionic Ca levels. After a laboratory‐scale high‐temperature short‐time heating process, CHyd‐fortified RSMP had a lower viscosity than all other samples. CChlor and CGluc increased sedimentation during accelerated physical stability testing, with CHyd causing greater sedimentation than CChlor or CGluc.