bluuebunny/crossref_metadata_2025_split huggingface dataset:
Derivative Instruments on Emission Allowances: factors Influencing Disclosure in Portuguese Companies
Authors: Monteiro Sónia , Lemos Kátia , Ribeiro Verónica , Florindo Ana 
Published: December 2022

Purpose: This article aims to analyze the degree of disclosure of information on Derivative instruments on Emission Allowances, analyzing the degree of compliance with the underlying accounting regulations, and their determinants factors.

Theoretical framework: With the evolution of the European Union Emission Trading System (EU ETS), which foresees that the emission licenses will no longer be allocated free of charge and will be negotiated at auction, it is expected that there will be an increase in the trading of derivative instruments on licenses, to cover any risks of future price fluctuations, and therefore an increase in disclosure in this area.

Design/methodology/approach: The methodology used in this study was the content analysis of the Reports and Accounts of the sample entities over a 12-year period, based on the creation of disclosure indexes for the topics under analysis. This is a longitudinal study that seeks to address possible changes in the behavior of companies' reporting practices in the periods 2008-2102 and 2013-2020 (corresponding to the 2nd and 3rd phases of the EU ETS).

Findings: The results of the derivative disclosure index, in general, is higher (average IDGD is 0.81), although it is still very low when it specifically refers to derivative instruments for risk hedging related to emission licenses (IDL_LE = 0.11). Contrary to expectations, not only companies do not use this type of instrument to cover the risk of fluctuations in the price of licenses, nor is the change in the behavior of companies between the 2nd and 3rd EU ETS periods significant. Regarding the explanatory factors studied, there is only a statistically positive correlation between the disclosure index and profitability.

Research, Practical & Social implications: The study will focus on a sample of companies operating in Portugal, which are part of the National Emission Licensing Plan (PNALE) I and II. The literature is silent on previous studies related to disclosure on emission allowances derivatives, so our study represents a contribution to the advancement of literature in this area.

Originality/value: As far as we know, previous studies related to the disclosure of derivative instruments for gas emission licenses are non-existent, so our study represents a contribution to the advancement of the literature in this area.
The Impact of Open-Book Management on Customer Satisfaction: the Mediating Role of Trust
Authors: Haraisa Yazan Emnawer Al 
Published: December 2022

Purpose: the current study is to test the impact of open-book management on customer satisfaction through the mediating role of trust in the hotel and tourism sector in Jordan from the perspective of customers.

Design/methodology/ approach: The study deployed the descriptive method to describe the study sample and the analytical approach to test the study hypotheses. Furthermore, the study population comprises the hotel and tourism sector in Jordan that is indexed on the Amman stock exchange (2022) which amounts to (9) companies. Furthermore, a questionnaire was developed from the previous studies. Besides, the study sample consisted of (410) customers who is selected by a convenience sample, and the number of questionnaires returned was 358 which shaped 81%. Moreover, the hypotheses were tested using Baron and Kenny's (1986) methodology using SPSS.

Findings: The current study showed that open-book management has a positive and significant impact on customer satisfaction. Further, showed that there is a positive and significant impact of open-book management on trust. Furthermore, there is a positive and significant impact of trust on customer satisfaction. In addition, trust has a partial mediating role in the relationship between open-book management and customer satisfaction.

Research limitations: The current study is not free from any limitations, in this study, the limitations are employees selected by a convenience sample, Therefore, the results can’t be generalized to other sectors. furthermore, there is a shortage of prior studies that addressed the same topic.

Research, Managerial implications: Open-book management is considered one of the commonly used methods that assist employees to get their needs from the information and knowledge. precisely, the hotel and tourism sector in Jordan must be aware of what is making their customers satisfied by conducting studies regarding their needs and wants before introducing the products and services.

Originality: Despite there being many studies conducted in the area of open-book management and customer satisfaction, few studies addressed the theme of trust as a mediating variable. Therefore, the study came up to fill the gap in the literature and provide a theoretical and practical contribution.
Impact of Digitalization and Changing Consumer Preferences and Choices on Virtual Shopping of Retail Sector in Bangalore
Authors: Sreenath Sowmya Gayathri Palakkod , Parashuram Aruna , Devlanaik Halaswamy 
Published: December 2022

Purpose
This investigation covers the impact of digitalization on consumer behavior and their choices of virtual shopping in the retail sector of Bangalore.
Design/ Methodology/ Approach
The introduction section covers the research background and its aim and objectives. Apart from that, the research rationale and significance are also enabled in this section's literature review. That theory is associated with the impact of digitalization, which changes consumer preferences and choices in virtual shopping. This focuses on changing consumer preferences and options in the retail sector, specifically in the Bangalore area. Digital marketing theory and Kotler theory are used in these chapters to understand better the reason for consumer preferences and choices in virtual shopping. It also conveys the research methods where positivism research philosophy was used, and the researcher also uses descriptive research design to reach the aims and objectives. Secondary data collection methods were used to collect reliable data per the chosen topic. In this section, inclusion and exclusion criteria are also mentioned, which are associated with the investigation
Findings
Both qualitative and quantitative data are used to analyze the importance of offline shopping among the people of Bangalore. It is to explore that most consumers prefer to do online shopping by staying at home. Several types of uncommon fact will be analyses by using both qualitative and quantitative research design method. It helps for providing depth knowledge and experiences as study purpose. Exact reason to preferring online shopping can be find out through these investigations.

Originality/value
Offline shopping in the Bangalore area: Most people in the Bangalore area prefer to bring their Essentials through offline shopping. It is recommended that companies formulating this virtual shopping introduce their product with relevant details and descriptions.

Research limitations
Sufficient time is considered as research lamination during these running investigations. It can be said that, if researcher can get more time than several types of uncommon and unjoin fact can be reveled with in research paper.

Social implications
The use of virtual platforms can effectively judge the demands and the preferences of the consumers. Moreover, various retail sectors can perform well by virtual shopping within their industry.
Decomposition of Household Income Inequality in Bali Based on the Migration Status
Authors: Pramandari Putu Yusi , Ashar Khusnul , Khusaini Moh. , Pratomo Devanto Shasta 
Published: December 2022

Purpose : The study aims to determine the decomposition of household income inequality in Bali based on the migration status using regression-based decomposition analysis.
Theoretical framework: Alsina and Rodrick (1994) stated that hearing opinions will inhibit the growth process and will result in redistribution national income will be expensive. Other things Bourguignon (2004), stated that the worrying condition that occurred because relative presence of the population. Inequality in income occurs because of every normal observation with
population mean, which makes the scale independent of income.
Design/methodology/approach: The study uses consumption expenditure data from the National Socio-Economic Survey (SUSENAS), covering for more than 45,000 household, focusing on Bali province in 2018.
Finding: In general, the result shows that the proportion of rural-urban difference is the main cause of the household inequality in Bali, consistently with the prediction that migration from rural to urban areas is a key source of inequality. Moreover, the results of the Blinder-Oaxaca regression-based decomposition show that the rural-urban difference, the marital status of the head of the household, the highest education of the head of the household, and the number of household members affect the inequality of household income in Bali for both migrants and non-migrants. Only gender of the head of the household has no significant effect on the inequality.
Research, Pratical & Sosial Implications: Practically, this research will contribute finding decomposition of household income inequality
Exploring Conventional Models of Purchase Intention: “Betawi Ora” Restourants in Bekasi
Authors: Untari Dhian Tyas , Satria Budi 
Published: December 2022

Purpose: This research are to determine the effect ofDining Atmosphere on Customer Satisfaction, the effect of Food Quality on Customer Satisfaction and the effect of Dining Atmosphere and Food Quality in increasing Repurchase Intention on "Betawi Ora" Restourants.

Theoretical Framework: High competition provides a logical consequence for restaurant entrepreneurs, especially Betawi culinary-based restaurants, to begin to improve themselves and develop strategies in facing market changes and business competition.

Methodology: Respondents involved in the study were 100 people. Purposive sampling was carried out in this research. Data used in this study is primary data that taken directly. Analyzing data in this study by several testing; a) Classical Assumptions; namely normality test, linearity test, multicollinearity test, heteroscedasticity test b) Path analysis c) Significance test.

Findings: Based on the results of path analysis calculations, the Dining Atmosphere variable has an effect on Repurchase Intention, and food quality has an effect on Repurchase Intention. Then the interverning variable, namely Customer Satisfaction, shows that Dining Atmosphere and Food Quality have an effect on Customer Satisfaction and Customer Satisfaction has an effect on increasing consumers' repurchase intentions at "Betawi Ora" Restaurants.

Practical Implications: Improving the Dining Atmosphere by adding Betawi ornaments and collaborating with contemporary concepts to increase satisfaction and have an impact on Repurchase Intention is very important. In addition, improving the quality of food is also a determining factor in the success of the restaurant business, especially "Betawi Ora" Restaurants.

Originality/ Value: Research on “Betawi Ora” culinary is the team leader's research roadmap and is novelistic in nature, because research on “Betawi Ora” culinary has never been discussed by previous researchers
Towards a New Model of Consumer Purchasing Intention of Smart Products During Crises Times; Case of Covid-19 Pandemic Outbreak :an Applied Study on Female Employees of the Faculty of Economic and Business Administration Sciences
Authors: Dawood Tarkan Hussein , Hammad Mohammed Jadan , Hammood Marwan Rashid 
Published: December 2022

Purpose: This study aims to clear the effects of crises, disasters, and pandemics on customers' buying intentions; case of smart products during (Covid-19 pandemic outbreak). The study was applied on a sample of working women at the College of Economic and Administrative Sciences at the University of Baghdad for identifying their purchasing behavior.

Theoretical framework: The researcher reviewed related references and researches to crystalize theoretical frame work for completing this study.
Design/methodology/approach: The researcher applied the analytical descriptive approach, using a random sample of female students of faculty of Economics and Business Administration Sciences; for collecting primary data; using (LIKERT’s five graded questionnaire).

Findings: The study findings cleared that Corona Epidemic (Covid-19) had negative effects on all economic, social, and environmental activities; in the form of complete or partial closure; there for there was a clear shortage in the supply of products and services; which minimizes satisfying the customers’ effective demand of various products and services.

Research Practical & Social implications: Final findings of this study supported other studies’ findings. It is cleared that consumers changed their purchasing behavior during (Covid-19) out break; they turned to e-marketing purchasing behavior that was not widely used before the spread of the epidemic (Covid-19), and therefore there was a change in purchasing intention, in order to avoid infection. Findings cleared that it is necessary to wide applications of e-marketing during crises times in all aspects.

Originality/value: This study didn't contain any part of any other published study of any other person, nor materials which has been accepted for possessing any scientific degree of any university.
Gamification Framework With Reference to Business Perspective
Authors: PRASAD KDV , Mangipudi Mruthyanjaya Rao , Vaidya Rajesh 
Published: December 2022

Purpose: The purpose of this manuscript is to develop and present a gamification framework with eight gamifying mechanics for the business environment and delineate how these mechanisms are different in-game and business/workplace considering gamification as an application of games in non-gaming contexts.

Theoretical framework: The gamification mechanics has eight framework elements –meaning, accomplishment, ownership, scarcity, employment, social influence, unpredictability, and avoidance. Each framework element has 4 sub-elements. Every framework element has described in detail where do they appear in the game vs where do they appear in the business/workplace and their relevance.

Design/methodology/approach: The eight-element gamification mechanics framework developed considering the business in e-commerce industry. Each and framework element was dissected and developed considering in business/workplace environment in parallel with the gaming environment under non-gaming contexts.

Findings: The study resulted in the development gamification mechanics framework for a business environment which can be applied in any business environment and workplace.

Research, Practical & Social implications: The developed gamification mechanics framework can be used in any business environment/workplace for performance improvement and enhancing employee engagement. We have provided a detailed description of each gamification mechanics framework element, however. The sub-elements may vary from organization to organization and business to business. Before applying this framework the organization should review the framework along with the organization business goals and decide the course of action.

Originality/value: The study offers the business and other organization to implement the gamification framework with eight elements for organizational growth, employee engagement
The Effect of Customer Profitability on Strategic Cost Choices for Iraqi Banking Institutions
Authors: AlMudhafar Mohanad Mohamed , AlHawazi Mohanad Hadi 
Published: December 2022

Purpose: the aim of this research is to find out the extent of compatibility between the strategy adopted by the Iraqi private banks and the trends of the customers of these banks.

Theoretical Framework: Although the study was conducted in the Iraqi economic environment, its applications can be implemented in different environments, whether at the level of different countries or different sectors.

Design/Methodology/Approach: The data was collected through the establishment of two types of questionnaire, the first type is for banks, as 100 forms were distributed, and the second type is specific to the customers of those banks, as 1000 forms were distributed. And to conduct the necessary analysis, the researchers used the statistical analysis program SPSS V.24.

Findings: Through the statistical analysis of the questionnaire, it was found that there is a clear difference between the strategic orientations of the Iraqi banks that focus on the cost strategy on the one hand, and the orientations of the customers of those banks who prefer the differentiation strategy.

Research, Practical & Social implications: More future studies can be conducted to determine the extent of compatibility between the strategic directions of companies in different sectors with the orientations of the customers of those companies.

Implications/Originality/Value: The study provides a good way to identify the success of the company's strategy in achieving the desires of customers, and thus achieve a higher level of loyalty of these customers towards the company.
The Income Smoothing Hypothesis, Stock Return, and Risk
Authors: Kasim Muhammad Yunus , Kadang Juliana , Nurdin Djayani 
Published: December 2022

Purpose: This study aims to hypothesize the companies that apply income smoothing to Industry trade, services, and investment on Indonesia Stock Exchange.

Theoretical framework: Theoretical basis of the income smoothing hypothesis was used to examine the differences in stock returns between the trading, service, and investment industries that apply income smoothing on the Indonesia Stock Exchange. Test differences in stock risk between the trading, service, and investment industries that apply income smoothing and the trading, service, and investment industries do not determine income smoothing on the Indonesia Stock Exchange.

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Findings: There is no significant difference between company returns and profits and returns of non-profit companies in trading, service, and investment sector companies listed on the Indonesia Stock Exchange. In addition, there is no significant difference between the shares of risk separator companies and the risk returns of non-company shares in trading, service, and investment companies listed on the Indonesia Stock Exchange.

Research, Practical & Social implications: The average risk level of companies that do income smoothing is lower than the average risk level of companies that do not. The level of risk in shares is a description of the volatility of share prices. The higher the variation in stock prices, the higher the risk investors face.

Originality/value: The study highlighted that changes in the information that occurs on a company’s profitability in various ways would be more likely to impact the follow-up of information users, including the application of income smoothing.
Evaluation of Financial Management Information System Using Modification of the Delone & Mclean Model During the COVID-19 Pandemic
Authors: Hendri Nedi , Sa’diah Kamila , Jodi I Wayan Gede Antok Setiawan , Hidayat Arif , Nasution Siti Wardah Pratidina , Mujiani Sari 
Published: December 2022

Purpose: This study aims to look at the impact of the Covid-19 pandemic on the implementation of SIMAKU, measure the success of SIMAKU implemented by the Universitas Muhammadiyah Metro from the perception of users, and see what obstacles are experienced during system implementation.

Theoretical Framework: Accounting information system (AIS) consists of three basic elements: the system, information and accounting.

Design/Methodology/Approach: The study uses a qualitative research approach based on the concept of "going exploring" which involves the in-depth and case-oriented study of several cases or single cases using descriptive study and case study analysis methods. Furthermore, the sources of this research amounted to 12 respondents divided into two, namely: information users and data inputs.

Findings: The results of the study concluded that the Covid-19 pandemic did not have a significant effect on the implementation of the work unit program within the UMM and the implementation of the SIMAKU UMM application as a whole was quite good.

Research, Practical & Social implications: The benefit of this research is to evaluate the implementation of the Financial Management Information System (SIMAKU) which has been used at the UMM for more than five years so that this system can continue to be useful for its users on an ongoing basis.

Implications/Originality/Value: The originality of this study is examines the impact of the Covid-19 pandemic on SIMAKU implementation and identifies errors in the implementation of successful systems and information systems models in user or user perception used by (DeLone & McLean, 2003).
Adaptasi Instrumen Pengukuran Parental Mediation di Indonesia
Authors: Sitanggang Selviana Elisa , Purboningsih Eka Riyanti , Noer Afra Hafny 
Published: December 2022

Parental Mediation menjadi panduan orangtua untuk memediasi penggunaan smartphone dan tablet pada anak. Penting untuk mengetahui cara orangtua Indonesia menggunakan strategi untuk memediasi penggunaan smartphone dan tablet pada anak. Alat ukur Parental Mediation telah dikembangkan oleh Nikken & Scholz (2015) namun belum pernah dilakukan proses adaptasi di Indonesia. Penelitian ini bertujuan untuk mengadaptasi instrumen pengukuran Parental Mediation yang dikembangkan oleh Nikken & Scholz (2015) dan meninjau properti psikometrinya. Subjek penelitian adalah 305 orang tua yang memiliki anak usia 2-6 tahun. Teknik sampling yang digunakan adalah purposive sampling. Proses adaptasi menggunakan pedoman adaptasi alat ukur dari International Test Commission (2016). Hasil penelitian menunjukkan bahwa instrumen pengukuran yang telah diadaptasi reliabel (α = 0.87) dan valid (GFI= 0.976; RMSEA= 0.034; CFI= 0.986; NFI= 0.948; TLI= 0.983; PNFI= 0.788). Hasil adaptasi juga menunjukkan bahwa terdapat empat strategi yang digunakan oleh orang tua di Indonesia untuk memediasi penggunaan smartphone dan tablet, yaitu co-use, supervision, active-restrictive mediation dan technical mediation.