bluuebunny/crossref_metadata_2025_split huggingface dataset:
Technology parks and entrepreneurial outcomes around the world
Authors: Cumming Douglas , Johan Sofia 
Published: September 2013

Purpose– The purpose of this paper is to study factors that affect the success of technology parks in terms of fostering entrepreneurial firm formation, growth, and financing.Design/methodology/approach– Based on a new international dataset of technology parks (tech parks) from 13 countries (eight developing countries and five developed countries), the paper relates the success of technology transfer to the legal environment within which the tech park operates, as well as the characteristics of the tenants in the tech park and the services provided by the tech park.Findings– The data indicate entrepreneurial success is more likely to be facilitated when there is better legal protection offered to companies in the jurisdiction within which the tech park is located, when there is a greater presence of foreign university- and government-affiliated companies in tech parks, and a smaller presence of foreign private companies in tech parks, particularly foreign subsidiaries. The data further indicate entrepreneurial success is more likely when tech park tenants have greater testing/analysis focus, and when tenants have less assembly- and service-focussed activities. Also, entrepreneurial success is more likely to be facilitated by tech parks with on- and off-site technology licensing offices that promote trade shows, provide access to funds for commercialization and distribute information on the R&D outcomes of tech park tenants.Research limitations/implications– The data offer insights into efficient design of tech parks. Coarse measures from survey data are limitations yet offer scope for further examination in future research.Originality/value– The paper provides guidance for entrepreneurs and their investors in terms of ways maximize value in terms of entrepreneurial growth and financing from selecting appropriate tech parks.
An integer linear programming approach to maintenance strategies selection
Authors: Braglia Marcello , Castellano Davide , Frosolini Marco 
Published: September 2013

Purpose
– The purpose of this paper is to present a reliability centered maintenance (RCM) embedded integer linear programming approach (suited to the budget monetary resources allocation task) to the maintenance strategies mix selection for an industrial plant equipment.

Design/methodology/approach
– The developed approach allows to determine the optimal maintenance strategies mix for a set of equipment in a more quantitative way than the classic RCM approach. The proposed model takes into account, for each potential failure determined using the FMECA and for each admissible strategy, the costs and the potential risk priority number (RPN) reduction. Finally, an industrial case concerning an Italian paper-mill plant is reported to demonstrate the effectiveness of the approach presented.

Findings
– The paper finds that the application of the proposed approach allows to optimally allocate the budget monetary resources, determining which suitable maintenance practice apply to each failure, taking into account the costs of each strategy and the potential reduction of the RPN.

Practical implications
– The proposed model permits to assign (during the budget monetary resources allocation task) to each failure the optimal strategy, among a set of suitable maintenance practices, considering the costs and the estimated RPN reduction.

Originality/value
– The paper proposes a completely new RCM embedded approach to the maintenance strategies selection, in order to optimally allocate the budget monetary resources. This model overcomes the limits of the traditional RCM approach, taking into account quantitative aspects, i.e. the compatibility constraint between failures and policies, the maintenance strategies costs, and the RPN estimated reduction.
An exploration of factors influencing car purchasing decisions
Authors: Prieto Marc , Caemmerer Barbara 
Published: September 2013

Purpose
– The automobile industry is a key contributor to the GDP in most developed countries. Whilst studies have mainly focused on new car markets, this research aims to investigate how consumers' socio-demographic profile impacts on the decision to buy used or new cars across different automobile segments.

Design/methodology/approach
– The study focuses on a major car market in Europe, France. The data were obtained from the French Institute of Statistics (INSEE), consisting of a representative sample of 1,967 French households who bought a new or used car within a year of this study. The paper is based on random utility theory and applies multinomial logit modeling.

Findings
– The findings suggest that economic, individual, household characteristics impact on car segment choice, as well as the decision of whether to buy a new or a used car.

Originality/value
– This is one of the few studies investigating the demand for new and used cars in conjunction across car segments in a European context. It provides important insights into consumer choice in a mature market.
“Library users come to a library to find books”
Authors: Huvila Isto 
Published: September 2013

Purpose– Considering the perceived significance of librarians and information experts as professional information seekers and information seeking educators and of the institutional setting of information work, very little is known about the information practices of librarians and information professionals, their contexts and implications for libraries and their users. The aim of this study is to explore the information interactions of library professionals within and in relation to the context of the setting of the library.Design/methodology/approach– The analysis is based on a qualitative case study of a large North European city library. Material was collected using information seeking diaries, interviews and ethnographic observation in the library space.Findings– The information practices of librarians are contextual to the setting of the library within which the meeting of the assumptions of library users, of the use of that particular system plays a significant role. The systemic interplay of librarians, library users and other parts of the system constrains the breadth of the available information at libraries, but at the same time, keeping to a particular set of shared norms and practices of library use also facilitates the use of the system.Research limitations/implications– The generalisability of the findings is limited by the fact that they are based on an individual case study.Practical implications– The systemic nature of library and its reproduction in a process of structuration underlines the need to develop information services in libraries from a holistic perspective that takes into account the practical implications of the shared norms and assumptions of how a library should work.Originality/value– There is little earlier research on the information practices of library and information professionals, particularly with specific reference to its implications for libraries and their users.
Mapping the information-coping trajectory of young people with long term illness
Authors: Anne Sen Barbara , Spring Hannah 
Published: September 2013

Purpose– The purpose of this paper is to explore the relationship between information and coping from the experiences of young people coping with long term illness.Design/methodology/approach– Situational analysis was used as a methodological approach. It has roots in the Chicago Symbolic Interactionism School. Cartographic approaches enabled the analysis, mapping the complexities emerging from the data.Findings– As the young people became more informed about their health conditions, and gained knowledge and understanding both about their illnesses, their own bodies and boundaries, their confidence and capacity to cope increased. Gaining confidence, the young people often wanted to share their knowledge – becoming information providers themselves. From the data, five positions on an information-coping trajectory were identified: information deficiency; feeling ill-informed; needing an injection of information; having information health; and becoming an information donor.Research limitations/implications– The research was limited to an analysis of 30 narratives. The paper contributes to information theory by mapping clearly the relationship between information and coping.Practical and social implications– The study establishes a relationship between levels of information and knowledge and the ability to cope with illness.Originality/value– The information theories in this study have originality and multi-disciplinary value in the management of health and illness, and information studies.
Facility management value dimensions from a demand perspective
Authors: Coenen Christian , Alexander Keith , Kok Herman 
Published: September 2013

Purpose
– This paper aims to introduce and describe the concept of the facility management (FM) value network which takes a subjective perspective and reflects upon the relationships amongst key FM stakeholders. The FM value network focuses on demand by considering client, customer and end-user perceptions of value, providing a conceptual foundation for considering a demand driven, service-oriented and user focused approach to FM. It introduces concepts drawn from related fields such as services marketing, business economics and management and identifies an agenda for future research.

Design/methodology/approach
– This paper is based on results of an extensive literature review, research workshops and a pilot case study, to explore stakeholder's perceptions of value within FM relationships.

Findings
– This paper proposes an alternative view of FM stakeholders and the outcomes they value in comparison to a conventional built environment perspective. It provides examples of value dimensions relevant to the demand-side of organisations, collated from different sectors of the economy.

Research limitations/implications
– Due to a conceptual approach including a pilot case study that still has to be explored in a qualitative/quantitative empirical setting within the field of FM, this paper has limitations.

Practical implications
– The FM value network described and the research agenda proposed provide valuable insight into issues that have to be addressed in future work and sheds light on this under-researched field of value of FM. Further work could build on these conceptual foundations in order to contribute to evidence-based FM.

Originality/value
– This paper makes an original contribution to research into the value of FM by focussing on the demand side. It raises issues about the nature of the discipline and its practice and it offers an understanding of the further research necessary to support evidence-based decision making.
Internal audit function, board quality and financial reporting quality: evidence from Malaysia
Authors: K. Johl Shireenjit , Kaur Johl Satirenjit , Subramaniam Nava , Cooper Barry 
Published: September 2013

Purpose
– The purpose of this paper is to test the impact of the internal audit function (IAF), an increasingly common internal governance mechanism, on a firm's financial reporting quality. Specifically, this paper investigates the association between the quality of the IAF and abnormal accruals (as a proxy for financial reporting quality) and whether the board of directors play a role in moderating the relationship.

Design/methodology/approach
– This paper uses a unique dataset of survey responses and archival data. Regression analysis was used to test their hypotheses.

Findings
– Although their initial findings show an unexpected positive relationship between internal audit quality and abnormal accruals, this relationship is contingent on whether firms outsource their internal audit activities and/or whether they are politically linked. In estimations excluding outsourcing and political connections observations, this paper shows that the association between internal audit quality and abnormal accruals is negative and in particular internal audit organisational independence, financial focus audit activities and investment are associated with lower income-increasing (opportunistic) abnormal accruals. Next, when this paper interact board quality with internal audit quality, this paper finds although the lower ordered variables board quality and internal audit quality coefficients are negatively related to abnormal accruals, the interaction variable between these two variables is positively associated with abnormal accruals, indicating the possibility of a substitution relationship between board quality and internal audit quality.

Research limitations/implications
– Their findings show that certain internal audit attributes play an important role in the financial reporting process and thus these findings are expected to inform the Institute of Internal Auditors and other regulatory bodies on the role of internal audit (being an important internal governance mechanism) in financial reporting, which in turn can assist in market/regulatory reforms/changes and inform the revised Malaysian Code of Corporate Governance.

Originality/value
– This paper extends prior internal auditing literature by examining the relationship between internal audit quality and financial reporting quality in the context of a developing country, namely Malaysia, and whether the board of directors moderate the examined association.
Key determinants of repatriated earnings by US multinational enterprises
Authors: M. Brajcich Andrew , L. Friesner Daniel , Q. McPherson Matthew 
Published: September 2013

Purpose
– In 2004, as the economy lay in stagnation, Congress searched for ways to stimulate job growth. Many members of Congress believed that high US taxes on repatriated earnings discouraged US-based multinational enterprises (MNEs) from bringing cash (in the form of dividends) home and investing those monies in the USA. As a result, Congress passed, and President Bush signed into law, the 2004 American Jobs Creation Act (AJCA), which reduced tax rates to a maximum 5.25 percent on cash repatriations to the USA over the course of a single tax year, i.e. a “tax holiday”. The purpose of this paper is to explore key determinants of repatriated earnings by US multinational enterprises.

Design/methodology/approach
– This paper uses data collected from IRS documents between 2004 and 2008 to explore the drivers of MNE repatriations, including the AJCA tax holiday, from various countries to the USA. The paper applies a Lintner equation within a gravity model framework to estimate international liquidity flows.

Findings
– The results indicate that repatriations to the USA are more likely to originate in Latin America and other countries in the Western Hemisphere. Significant evidence is also found of agglomeration effects; countries with higher numbers of MNE subsidiaries were significantly more or less likely (depending on the year in question) to repatriate earnings to the USA.

Originality/value
– While several studies in the literature have examined the effects of the AJCA on individual firm earnings, very few studies have examined the aggregate effects of MNE repatriations in the context of the AJCA. More specifically, past studies have identified how much money flows back to the USA, but have not examined the set of countries from which most of the money flows.
Equity agency costs in payouts, pension plan manipulation and firm performance
Authors: Moche Halman Rony 
Published: September 2013

Purpose
– The purpose of this paper is to present novel empirical findings regarding the shareholder-management agency problem.

Design/methodology/approach
– The paper presents new evidence regarding the shareholder-management agency problem. It expands the set of factors that may cause agency problems to include both dollar value of management holdings and its fractional holdings.

Findings
– First, the paper finds that this problem is better explained when management fractional holdings and management absolute equity wealth are considered simultaneously than separately. Second, it provides evidence that separation of control and ownership leads management to drive profits artificially upwards by overstating the anticipated long-term rate of return on pension plans (LTROR). The paper's findings point to the LTROR as a promising novel indicator for shareholder-management agency problem.

Research limitations/implications
– Samples of 628 US firms during the period 1996-2005. Only 238 firms for pension plans as many firms do not have an internal pension fund.

Practical implications
– The paper suggests practical ways to alleviate agency problems.

Social implications
– The paper shows the strategic use of a change in the anticipated LTROR on pension plan assets that stems from an agency problem and affects the firm's reported net profits. The paper observes the strategic determination of LTROR in firms in which the pension funds are controlled by management. A possible social implication can be a risk for employees in firms in which the pension funds are controlled by management.

Originality/value
– The paper aims to enrich the current literature using a novel indicator of the agency problem: the long-term change in the anticipated LTROR on pension plan assets.
P.I.C.U., H.D.U., A.O.A. What treatment do we provide? Current descriptions of the function of intensive care for inpatient psychiatric health care
Authors: Gwinner Karleen , Ward Louise 
Published: September 2013

Purpose
– This paper adds to growing research of psychiatric intensive care units (PICU) by recounting descriptions of psychiatric intensive care settings and discusses the perceptions held by nurses of the organisational interfaces, arrangements and provisions of care in these settings.

Design/methodology/approach
– Data gathered from focus groups held with nurses from two PICUs was used to establish terminology, defining attributes, related concepts, antecedents, values, processes and concepts related to current practices. A literature search was conducted to permit a review of the conceptual arrangements and contemporary understanding of intensive care for people experiencing acute psychiatric illness based on the perspectives held by the nurses from the focus groups.

Findings
– Dissonance between service needs and the needs and management of individual patients overshadow strategies to implement comprehensive recovery-oriented approaches. Three factors are reported in this paper that influence standards and procedural practice in PICU; organisational structures; physical structures; and subtype nomenclature.

Practical implications
– Acute inpatient care is an important part of a comprehensive approach to mental health services. Commonly intensive acute care is delivered in specialised wards or units co-located with acute mental health inpatient units mostly known as PICU. Evidence of the most effective treatment and approaches in intensive care settings that support comprehensive recovery for improved outcomes is nascent.

Originality/value
– Current descriptions from nurses substantiate wide variations in the provisions, design and classifications of psychiatric intensive care. Idiosyncratic and localised conceptions of psychiatric intensive care are not adequately entailing effective treatment and methods in support of recovery principles for improved and comprehensive outcomes. The authors suggest that more concrete descriptions, guidelines, training and policies for provision of intensive psychiatric health care encompassing the perspective of nursing professionals, would reinforce conceptual construction and thus optimum treatments within a comprehensive, recovery-oriented approach to mental health services.
Stock market linkages among new EMU members and the euro area
Authors: Dunis Christian , Sermpinis Georgios , Ferenia Karampelia Maria 
Published: September 2013

Purpose– The purpose of this paper is to focus on the empirical dimension of financial integration among the five newest members of the European Monetary Union (Cyprus, Estonia, Malta, Slovakia and Slovenia) and the euro area. The main objective is to study the level and the speed of integration between the stock markets of those European Union (EU) member states and the rest of the euro area, assessing in this way the role that the EU enlargement, the drive towards European Monetary Union and the actual adoption of the euro play in the process of European financial market integration.Design/methodology/approach– This study will exclusively test the integration of the stock markets of EU member states that joined in 2004, when the EU expanded, but are already members of Economic and Monetary Union (EMU). Since there is limited evidence on the effects of EU and EMU enlargements or their announcements, it will be a useful addition to the examination of this issue. Given the small size of those emerging stock markets and the fact that they are part of a stable and well-regulated system, the degree to which they are integrated has implications for investors' portfolio allocation decisions, as they may offer diversification benefits without extreme risks. The case of integration will be examined using various econometric methodologies, two of which (beta- and sigma-convergence) have been given less formal attention and their application is rare, so as to detect both long- and short-run interdependencies and achieve robust results.Findings– The findings indicate an increasing degree of integration for Malta and Slovenia, while Estonia appears segmented. Cyprus and Slovakia exhibited a degree of integration after their accession into EU but this trend changes after they adopted the euro. Overall, the integration process accelerated after the accession in the EU but EMU does not seem to have the same positive impact on it.Originality/value– Compared with previous studies, the authors' apply the concept of beta- and sigma-convergence, a methodology that will help us identify the speed of integration. Moreover, the period under study includes the recent crisis: this allows us to see if the worsened economic environment has had effect on the level and speed of integration of the countries under study. In the end, it is worth noting that previous studies focused on either advanced markets or neighbouring countries or states with a common history. This alone can create a level of interdependence between the countries under study and bias the results. In this paper, the markets under study have almost nothing in common except their small size and the fact that they are members of the EMU.
Zen and well-being at the workplace
Authors: Baccarani Claudio , Mascherpa Vittorio , Minozzo Marco 
Published: September 2013

Purpose
– The purpose of this paper is to evaluate connections between the practice of mindfulness meditation and individual and organisational well-being.

Design/methodology/approach
– A direct randomised study conducted on a groups of persons involved in various work activities through a programme of Zen meditation courses and a comparison between the situation of well-being found before and after taking part in the courses, assessed in the light of results obtained from a control group that had not taken part in the courses.

Findings
– The comparison and analysis of results showed that the group of participants taking part in the meditation training obtained a significant increase in certain indicators relating in particular to subjectively perceived well-being, as regards attention and concentration as well as in a physiological indicator measuring stress reduction.

Originality/value
– The study brought to the place of business a tool traditionally used almost exclusively in relation to the personal sphere, evaluating its potential in terms not only of individual well-being but also in terms of efficiency and productivity.