bluuebunny/crossref_metadata_2025_split huggingface dataset:
Aiming for jackpot in the stock market
Authors: Kakinuma Yosuke 
Published: April 2022

Learning outcomes
The case illustrates the application of the prospect theory to risk-seeking investor behavior. It also provides an example that standard valuation methods such as discount cash flow), discount divided model and price multiples are not always applicable to value a stock. The students are exposed to a real situation where investors turn risk-seeking. The case offers insights into why irrational investors are attracted to risky assets and their probable socio-demographics.

Case overview/synopsis
This case illustrates a case when investors become risk-seeking and how the prospect theory explains the investors’ risk appetite. Energy Earth PCL is a coal importer and distributor incorporated in Thailand. Its shares had been suspended for trading before the Stock Exchange of Thailand allowed temporary trading in July 2019. A series of unfavorable events leading up to the temporary trading period suggest that the company’s financial health was severely distressed. Its book value was presumably negative and its going concern was threatened. However, investors still bought the shares with the hope of hitting the jackpot. The case presents an example of the psychological aspects of humans when investing in a stock market. With an application of the prospect theory, irrational risk-seeking behavior explains the motivation to invest in risky stocks.

Complexity academic level
Introductory finance course.

Supplementary materials
Teaching notes are available for educators only.

Subject code
CSS: 1 Accounting and Finance.
Assessing the quality and credibility of scholarly information resources: an investigation into information behaviours of university faculty members
Authors: Habiba Umme , Islam Md. Emdadul 
Published: April 2022

PurposeThis paper aims at assessing faculty members' information searching patterns and the process of determining their information sources' quality and credibility.Design/methodology/approachThis study administered an online survey through email invitation to secure data from 987 (55%) faculty members of both public and private universities of Bangladesh. The data were analysed using various descriptive statistics, and parametric and non-parametric tests such as Mann–Whitney, Kruskal–Wallis, and one-way ANOVA tests, to see the significant differences according to demographic characteristics at a 0.05 level of significance.FindingsThis study's outcomes affirm that most participants use Google Scholar and ResearchGate when searching/seeking information. Furthermore, for authenticating the credibility and quality of information, most faculty members tried to identify the information source and applied personal knowledge regarding information authentication. The statistical test results also found significant differences among faculty members' demographic characteristics (gender, age, experience and area of specialization) using the various source types. No significant differences were observed for determining information credibility in terms of faculty members’ demographic characteristics.Research limitations/implicationsAs a limitation, this study only includes public and private universities in Bangladesh. This research could be more comprehensive if faculty members from other countries had participated in the survey.Originality/valueTo the best of the authors’ knowledge, this study is the first to approach this significant but less addressed area to understand faculty member's behaviour in terms of determining the quality and credibility of information resources in Bangladesh.
Development of design quality indicators for public school facilities
Authors: Hassanain Mohammad A. , Daghistani Omar H. , Sanni-Anibire Muizz O. 
Published: April 2022

PurposeThis study aims to develop a set of design quality indicators (DQIs) suitable for the design and evaluation of public schools in terms of their technical, functional and behavioral performance.Design/methodology/approachThe methodology entailed the review of literature on the design quality of school buildings to identify potential DQIs. Subsequently, the eighty four DQIs were validated through a three-round Delphi evaluation process, with 35 participants in the first round and 28 participants in the second and third rounds. The participants consisted of architects, facility managers, administrators, teachers and students. The results of the Delphi survey were analyzed based on the relative importance index, which was further rated according to the levels of importance.FindingsThe findings from this process revealed that most of the DQIs were categorized as extremely important and very important.Originality/valueThe design quality of school buildings is crucial to the success of a community’s social life and educational process. However, the lack of a set of DQIs has hindered the potential to benchmark similar facilities and derived lesson learned. The value of the DQIs is in its potential application as a design tool for proposed school buildings, as well as for facility audit of existing school buildings.
Research on development level and spatial distribution characteristics of state-owned forest farms in China
Authors: Ni Longzhen , Fang Liang , Chen Wenhui 
Published: April 2022

PurposeThe aim of this study is to depict the spatial pattern of the development level of China's state-owned forest farms, thereby providing theoretical reference and empirical evidence for the improvement of the corresponding development policies.Design/methodology/approachA development evaluation index system was established in this paper to comprehensively measure the development level of China's state-owned forest farms based on the Pressure-State-Response (PSR) model analysis framework and the actual situation of state-owned forest farms by using the entropy weight - technique for order preference by similarity to an ideal solution (entropy weight TOPSIS) evaluation method and exploratory spatial analysis method.FindingsStudies show that the state-owned forest farms in China are generally not well developed. The pressure system that represents the input level displays an apparent restrictive effect on provinces whose comprehensive score <0.15. The response system, which represents development dynamism, has an apparent restrictive function on the provinces whose comprehensive score is 0.35. In terms of the specific spatial characteristics, the V-shape displayed by southwest–northwest and southeast–northwest has an inward trend of gradual reduction, with high-low agglomeration and low-low agglomeration correlation effects as well as apparent basin characteristics.Originality/valueIn this paper, the development level and spatial pattern of state-owned forest farms in China were accurately depicted, and the development path support and decision-making basis were provided for improving the overall development level of state-owned forest farms in China.
Can knowledge management processes support business transformation? The mediating role of business agility
Authors: Altarawneh Samiah Jaber , Al-Adaileh Raid 
Published: April 2022

Purpose
This study aims to examine the impact of knowledge management processes (KMPs) on business transformation (BT) as mediated by business agility (BA).

Design/methodology/approach
The study is a quantitative, descriptive and analytical study. A two-stage sampling was selected. A total of 380 questionnaires were distributed using a self-administered survey to six companies representing the study context. A total of 362 questionnaires were collected and analyzed using SPSS and Path analysis (AMOS-22), with a response rate of 95.2%.

Findings
The study revealed that creation, storage, sharing and application of knowledge had statistically significant impact on BT. Moreover, the results revealed that BA had a positive effect on BT. Finally, this study confirms the mediating role of BA.

Practical implications
This study has several practical implications. These include, but are not limited to, more focus on both the KMPs and BT dimensions to improve their levels. There is also a need to search for other factors that can support BT efforts to enhance the growth potential and survival of business organizations.

Originality/value
The study confirms that KMPs can facilitate transforming of business to cope with unending environmental changes. Considering the scarcity of the available empirical as well as theoretical studies within the Jordanian as well as the overall Arab countries context, the study and its findings are expected to provide some insights and useful contribution concerning the potential mediating impact of BA, which, as revealed by the literature review, has rarely been considered in previous studies. This could open the door for further research to understand the mechanisms of BT and its predictive variables.
Near-zero carbon stochastic dispatch optimization model for power-to-gas-based virtual power plant considering information gap status theory
Authors: Ju Liwei , Yin Zhe , Zhou Qingqing , Liu Li , Pan Yushu , Tan Zhongfu 
Published: April 2022

Purpose
This study aims to form a new concept of power-to-gas-based virtual power plant (GVPP) and propose a low-carbon economic scheduling optimization model for GVPP considering carbon emission trading.

Design/methodology/approach
In view of the strong uncertainty of wind power and photovoltaic power generation in GVPP, the information gap decision theory (IGDT) is used to measure the uncertainty tolerance threshold under different expected target deviations of the decision-makers. To verify the feasibility and effectiveness of the proposed model, nine-node energy hub was selected as the simulation system.

Findings
GVPP can coordinate and optimize the output of electricity-to-gas and gas turbines according to the difference in gas and electricity prices in the electricity market and the natural gas market at different times. The IGDT method can be used to describe the impact of wind and solar uncertainty in GVPP. Carbon emission rights trading can increase the operating space of power to gas (P2G) and reduce the operating cost of GVPP.

Research limitations/implications
This study considers the electrical conversion and spatio-temporal calming characteristics of P2G, integrates it with VPP into GVPP and uses the IGDT method to describe the impact of wind and solar uncertainty and then proposes a GVPP near-zero carbon random scheduling optimization model based on IGDT.

Originality/value
This study designed a novel structure of the GVPP integrating P2G, gas storage device into the VPP and proposed a basic near-zero carbon scheduling optimization model for GVPP under the optimization goal of minimizing operating costs. At last, this study constructed a stochastic scheduling optimization model for GVPP.
Investigating young consumers’ online buying behavior in COVID-19 pandemic: perspective of Bangladesh
Authors: Sumi Razia Sultana , Ahmed Mahjabeen 
Published: April 2022

PurposeThe purpose of this study is to explore the changing buying behavior of young Bangladeshi consumers in this pandemic situation toward online orientation. The major determinants of the technology acceptance model (TAM) and consumer value theory are used to explore their impact on buying attitudes toward behavior.Design/methodology/approachIn this study, a model has been conceptualized to examine the influence of hedonic and utilitarian motivational values along with perceived usefulness and perceived ease of use on actual buying behavior under pandemic conditions. A structured questionnaire has been prepared for an online survey, and data have been collected from 395 online shoppers. The structural equation modeling technique has been applied to analyze the data using SPSS and SmartPLS 3 software.FindingsThe results of this study support that perceived enjoyment and utilitarian attributes (price, convenience and health aspects) positively affect online buying attitudes along with perceived usefulness and perceived ease of use. Finally, online buying behavior is significantly influenced by the positive attitude of consumers.Research limitations/implicationsThe findings of this study may contribute to developing marketing strategies that may attract buyers toward a new business orientation with prosperous supreme features in the future. The emergence of the COVID-19 pandemic has changed the existing behavioral patterns of consumers and opened a new opportunity for marketers.Practical implicationsYoung consumers are a larger section, and deep knowledge about youngsters may direct marketers toward appropriate use of marketing tools and strategies in the future.Originality/valueThis study integrated the TAM with hedonic and utilitarian motivational predictors to measure their impact on consumers' online buying behavior.
Conflicting social influences regarding controversial information systems: the case of online dating
Authors: Chen Qi , Turel Ofir , Yuan Yufei 
Published: April 2022

PurposeControversial information systems (IS) represent a unique context in which certain members of a user's social circle may endorse the use of a system while others object to it. The purpose of this paper is to explore the simultaneous and often conflicting roles of such positive and negative social influences through social learning and ambivalence theories in shaping user adoption intention of a representative case of controversial IS, namely online dating services (ODS).Design/methodology/approachThe model was tested with two empirical studies using structural equation modeling techniques. The data of these studies were collected from 451 (Study 1) and 510 (Study 2) single individuals (i.e. not in a relationship).Findings(1) Positive social influence has a stronger impact on perceived benefits and adoption intention, while negative social influence exerts a greater impact on perceived risks; (2) positive and negative social influences affect adoption intention toward ODS differently, through benefit and risk assessments; and (3) ambivalence significantly negatively moderates the effects of social influences on adoption.Originality/valueThis study enriches and extends the IS use, ambivalence theory, prospect theory, and social learning theory research streams. Furthermore, this study suggests that it is necessary to focus on not only the oft-considered positive but also negative social influences in IS research.
Identification of critical factors for big data analytics implementation in sustainable supply chain in emerging economies
Authors: Jain Prashant , Tambuskar Dhanraj P. , Narwane Vaibhav 
Published: April 2022

Purpose
The advancements in internet technologies and the use of sophisticated digital devices in supply chain operations incessantly generate enormous amounts of data, which is termed as big data (BD). The BD technologies have brought about a paradigm shift in the supply chain decision-making towards profitability and sustainability. The aim of this work is to address the issue of implementation of the big data analytics (BDA) in sustainable supply chain management (SSCM) by identifying the relevant factors and developing a structural model for this purpose.

Design/methodology/approach
Through a comprehensive literature review and experts’ opinion, the crucial factors are found using the PESTEL framework, which covers political, economic, social, technological, environmental and legal factors. The structural model is developed based on the results of the total interpretive structural modelling (TISM) procedure and MICMAC analysis.

Findings
The policy support regarding IT, culture of data-based decision-making, inappropriate selection of BDA technologies and the laws related to data security and privacy are found to affect most of the other factors. Also, the company’s vision towards environmental performance and willingness for material and energy optimization are found to be crucial for the environmental and social sustainability of the supply chain.

Research limitations/implications
The study is focused on the manufacturing supply chain in emerging economies. It may be extended to other industry sectors and geographical areas. Also, additional factors may be included to make the model more robust.

Practical implications
The proposed model imparts an understanding of the relative importance and interrelationship of factors. This may be useful to managers to assess their strengths and weaknesses and ascertain their priorities in the context of their organization for developing a suitable investment plan.

Social implications
The study establishes the importance of BDA for conservation and management of energy and material. This is crucial to develop strategies for enhancing eco-efficiency of the supply chain, which in turn enhances the economic returns for the society.

Originality/value
This study addresses the implementation of BDA in SSCM in the context of emerging economies. It uses the PESTEL framework for identifying the factors, which is a comprehensive framework for strategic planning and decision-making. This study makes use of the TISM methodology for model development and deliberates on the social and environmental implications too, apart from theoretical and managerial implications.
Can smart tourism technology enhance destination image? The case of the 2018 Taichung World Flora Exposition
Authors: Chang Sueting 
Published: April 2022

Purpose
Smart tourism technology (STT) has become prominent in the development of the tourism industry. This study aims to propose a model that integrates the cognitive–affective–behavioral model and trust transfer theory in the context of the 2018 Taichung World Flora Exposition, a mega-event.

Design/methodology/approach
An integrative model incorporating a questionnaire was used as the study framework. A total of 456 valid travel survey questionnaires were obtained.

Findings
The results suggested that the antecedents (STT and perceived value [PV]) positively affected memorable tourism experience (MTE) (cognitive component). MTE positively affected destination image (DI) (affective component), and DI positively affected intentions to revisit and recommend locations (behavioral component). Finally, MTE mediated the relationships among DI, STT and PV.

Originality/value
This study contributes to the development of a theoretical framework that incorporates a MTE in the context of mega-events and smart tourism concepts. The findings can help governments and the tourism industry understand the effects of STT on tourists’ experiences, perceptions and behaviors.
The social return on investment model: a systematic literature review
Authors: Corvo Luigi , Pastore Lavinia , Mastrodascio Marco , Cepiku Denita 
Published: April 2022

PurposeSocial return on investment (SROI) has received increasing attention, both academically and professionally, since it was initially developed by the Roberts Enterprise Development Fund in the USA in the mid-1990s. Based on a systematic review of the literature that highlights the potential and limitations related to the academic and professional development of the SROI model, the purpose of this study is to systematize the academic debate and contribute to the future research agenda of blended value accounting.Design/methodology/approachRelying on the preferred reporting items for systematic reviews and meta-analyses approach, this study endeavors to provide reliable academic insights into the factors driving the usage of the SROI model and its further development.FindingsA systematic literature review produced a final data set of 284 studies. The results reveal that despite the procedural accuracy characterizing the description of the model, bias-driven methodological implications, availability of resources and sector specificities can influence the type of approach taken by scholars and practitioners.Research limitations/implicationsTo dispel the conceptual and practical haze, this study discusses the results found, especially regarding the potential solutions offered to overcome the SROI limitations presented, as well as offers suggestions for future research.Originality/valueThis study aims to fill a gap in the literature and enhance a conceptual debate on the future of accounting when it concerns a blended value proposition.
The facets of the sustainability paradox
Authors: Argento Daniela , Broccardo Laura , Truant Elisa 
Published: April 2022

Purpose
This paper aims to examine why the sustainability paradox exists and how it unfolds by focusing on intraorganizational dynamics. It explores how organizational actors perceive and make sense of sustainability and thereby contribute to the sustainability paradox.

Design/methodology/approach
In a case study on IREN, an Italian listed multi-utility with considerable engagements with sustainability, data collection through interviews, e-mails and document analysis revealed contradictions raised by directors and middle managers. Findings were analyzed by iterating with the literature used to frame this study, which combines organizational sensemaking, paradoxes and management control.

Findings
The sustainability paradox comprises various facets. Directors and middle managers interpret sustainability differently depending on their role within the organization and their perceptions of the concept itself. Different interpretations thus occur within and across organizational levels and functions, impacting how sustainability is implemented and monitored. The use of parallel management control systems (MCSs) reflects multiple and fragmented sensemaking, which explains the facets of the sustainability paradox.

Research limitations/implications
Although this work illuminates the role played by individuals at top- and middle-management organizational levels and MCSs in relation to the sustainability paradox, more research is needed on how individuals make sense of sustainability at the lowest organizational levels.

Practical implications
Organizations claiming commitment to sustainability must establish communication forms on the practicalities of sustainability throughout the organization to stimulate shared sensemaking and the design and use of inclusive MCSs.

Originality/value
This paper explains why and how organizations unconsciously enact various facets of the sustainability paradox.
Stakeholder interactions as sources for organisational learning: insights from the water sector
Authors: Giacomini Davide , Paredi Diego , Sancino Alessandro 
Published: April 2022

Purpose
This paper aims to understand stakeholders' sentiments with respect to company policies in the water utilities (WU) sector and to explore if and how these sentiments could be a source for organisational learning.

Design/methodology/approach
This study investigates the use of social media in WUs’ and stakeholders’ reactions as a source of data for organisational learning. This paper relies on a mixed-methods approach based on sentiment analysis of Facebook (FB) pages and semi-structured interviews with sustainability managers from a sample of Italian WUs.

Findings
Findings show that WUs increasingly use FB mainly to promote and disclose environmental issues and as a source of information for organisational learning. A longitudinal analysis of environmental disclosure via FB reveals a growing trend of both companies’ posts and stakeholder interactions and significant differences among organisations in their ways of using information and knowledge obtained from social media.

Originality/value
Theoretically, this paper builds an original link between disclosure via social media and organisational learning processes. Empirically, to the best of the authors’ knowledge, this is one of the first studies to identify the quantity and quality of environmental disclosure via FB and the related stakeholders’ reactions.