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This New Articles Channel contents the latest articles published in Inderscience's distinguished academic, scientific and professional journals.


Alliance strategy in R&D contractual projects for the energy sector: perspective of the knowledge and resource-based views
This study developed a model for alliance strategy activities that will be implemented in research and development contractual projects between developed and developing country energy companies. This paper used quantitative research that included a survey of PERTAMINA, an Indonesian energy company. This alliance process model divided its activities into three phases: 1) the pre-project phase: the partner is selected based on knowledge factors, including their competences, capabilities, experience and expertise, in addition to resource factors, including their complementary assets, specific objectives, risk sharing and cost sharing; 2) the project phase: the innovation activities are performed, which involves a knowledge management system as a moderating component with factors, including a technology transfer process, technology support for knowledge management, knowledge sharing and absorptive capacity, and organisation structure factors, including team-building processes, partner roles, open communication, and decision-making processes; 3) the post-project phase: commercialised innovation, which is based on factors including knowledge, intellectual property rights (IPR), and innovativeness as a source of competitive advantage. The theoretical contributions of this study, due to the innovation process has a high uncertainty aspect, alliance in innovation activities are better conducted in contractual project form without entail the share of ownership.

Technology transfer models: typology and a generic model
The technology transfer (TT) process has been adopted by companies throughout the world. For many companies and countries, the implementation of TT process is determinant to the economic growth and a way to keep updated with technology development and innovation. Ever since TT started to be discussed in the literature, several different models of TT have been proposed with the purpose of making the TT process easier and more successful. The purpose of this paper is to propose a generic model that can be adapted to any organisation and institution interested in transferring knowledge and technology. To reach this purpose, a systematic review on technology transfer models was done using the methodology for systematic review, Methodi Ordinatio, using data from 1990 to 2015. Due to the great variety of models identified in the systematic review, and for better understanding those models and their purposes, a typology is also presented.

International entrepreneurship, export planning and export performance: evidence from a sample of winemaking SMEs
While some entrepreneurs opt to be born global from inception, others internationalise their firms over time; these are inherently different cases with unlike causal variables, forms and consequences. This article models and tests the influence that international entrepreneurship exerts on the export performance of a firm. Five hypotheses are derived from the literature. With a sample of winemaking SMEs, we test these by means of moderated hierarchical regression analysis. The results discuss the relationship of cognitive traits with international entrepreneurship and highlight the importance of combining these cognitive characteristics with strategic planning in order enhance export performance.

A study of the performance of fine wine on the Swiss market
This paper studies the price evolution and the performance of an investment in fine wine on the Swiss market over the period 2002-2012. Using a repeat-sales-regression approach we calculate different wine indices based on auction hammer prices obtained by Steinfels Weinauktionen. Our results show that different fine wines followed a similar evolution across the sample period but that the amplitude of returns strongly depended on wine regions and types. While Bordeaux and Burgundy wines performed well, wines from the Rhône valley and Italy show a poorer performance. Compared to financial assets wine has significantly outperformed stocks, but not bonds. We further find that the Swiss franc appreciation has had a significant impact on wine prices.

Financial market contagion and fine wines: the evidence of the ADCC GARCH model
Using an asymmetric dynamic conditional correlations (ADCC) generalised auto-regressive conditional heteroskedacity (GARCH) framework, the present study explores the possible contagion effects between financial and the fine wines markets during the period of 2003 to 2014. Our results are manifold. Firstly, we demonstrate that the different wine indices are not affected in the same way by financial market volatility. Secondly, it seems that the choice of the financial index selected strongly influences the identification of the contagion effects. Thirdly, we emphasise a proximity or regional effect mediating the contagion transmission of financial market volatility to fine wines indices. Finally, our study reinforces the possible alternative asset nature of fine wines.

Analysis of the determinants of export modes used by French wine businesses
This paper examines the factors that determine the selection of the export mode used by French wine businesses and their degree of control. A national survey of 120 French wine businesses highlights the positive impact of size and the negative impact of international experience, as well as differences according to export markets and wine regions. A qualitative study of 50 wine businesses clarifies the context and points out the role played by distribution channels and relational control in SMEs.

Non-personal and personal determinants of red wine purchase rather than other wines among Chinese consumers: modelling multilevel and cross-level interactions
This study examines the impact of non-personal and personal factors, as well as their interactions, on Chinese consumers' likelihood to purchase red wine rather than rose or white wine. A hierarchical linear modelling (HLM) approach was used. Data were collected from 891 wine consumers belonging to 83 urban communities in China. Wine choice was predicted by wine label information, buying location, buying situation, region, income level, health- and nutrition-related attitudes, product involvement and self-schemas. Price did not influence wine choice directly; rather, it influenced choice only when consumers were in a positive emotional state at the time of purchase. Health- and nutrition-related beliefs are particularly influential when the wine is purchased for another person. Consumers' self-rated wine expertise directly influenced red wine choice, particularly when the wine was used to accompany meat (rather than fish) during a meal. Consumer self-schemas also directly influenced wine choice, particularly for consumers with higher income levels.

How can a wine grower articulate the different types of time: the time of the weather, the economic time, and the human time?
How can a wine grower articulate the different types of time: the time of the weather, the economic time, and the human time? A wine grower experiences different types of time. Our research aims to examine how the wine grower articulates the different types of times: the weather, the economic time and human time. The wine grower's capability of articulating them is considered as a distinctive competence. Yet, this articulation is far from spontaneous: the wine grower must strike a compromise to get employees to cooperate. Empirical research has been conducted among six wine growers. The qualitative research will consider different theories in order to show that the wage-earning employee's autonomy is a precondition for that compromise.

Congruency between colour and shape of the front labels of wine: effects on fluency and aroma and quality perceptions
For small wineries that often underestimate the need for applying contemporary marketing concepts to increase sales, some extrinsic cues exist that: 1) influence consumers during their evaluation of wine; 2) are easy and not expensive to control. The colour and the shape of the front labels of wine bottles represent such cues. In this research, we rely on psychological literature on visual perception to propose a model whereby colour and shape interact to affect consumer experience of fluency and perceptions of aroma and wine quality. Then an experiment manipulating colour and shape of a front label is presented. The results support our model. Overall, they indicate that colour and shape that are congruent lead to higher fluency and greater aroma perceptions and perceived quality. A discussion of managerial implications is then presented.

Passion over pragmatism: the motivation of Australian winery owners
The Australian wine industry is dominated by small and medium enterprises. Many of these businesses incorporate primary, secondary and tertiary activities which require a range of management skills to succeed in an increasingly competitive market. The motives of owner/managers for being in this industry are varied and potentially impact on the success enjoyed by their business. Using interviews with the owner/managers of small businesses this paper explores these varying motives, how they may change, and their impact on strategies and business performance. Findings suggest two possible dimensions of motivation: firstly a dimension ranging on an axis from passion for making wine to being solely interested in a 'business for profit' and secondly a dimension around being in business for personal or external reasons. Clusters of wineries are identified based on these dimensions, highlighting the diversity of small business owner/managers motivations in this industry. Further, the reasons for entering and staying in the wine industry may change over time.

The horizon problem in Bordeaux wine cooperatives
This paper explores if and how the horizon problem affects wine cooperatives according to the downstream strategy they are following: remaining in their traditional form, i.e., as bulk wine providers to negociants; forming a union with other cooperatives; or vertical integration. We identify three variables, each of which should have a different influence on the price paid to producers when the horizon problem prevails or not: cooperative margin, asset obsolescence and leverage. We observe that 'traditional' cooperatives prioritise the payment to producers against the renewal of assets, while cooperatives in union seem to anticipate the need for investment by a decrease of the price paid to producers when the capital obsolescence reaches a certain level, confirming our main hypothesis. However, the other results have led us to reconsider our assumptions and to question the access to bank credits for such wine cooperatives.

Sustainable design and its interfaces: an overview
One of the best opportunities to deliver sustainable principles is during the product development process. To be considered truly sustainable, a product must be designed respecting three dimensions: economic, environmental and societal, in a systemic approach. From this perspective, this paper aims to overview sustainable product design and interfaces with its supporting processes, taking advantage of the knowledge development process - constructivism, a bibliometrics tool. Research domains and keywords were defined in the preliminary steps to narrow the search. Scientific databases were selected and researched using Boolean logic. The resulting article list was finally evaluated and filtered accordingly. Findings presents bibliometric evaluation with the evolution of number of published papers and a list of articles per journal; a list of authors and, finally, a brief overview of the most relevant papers organised in eight proposed categories (seven support processes and the ecodesign) containing their results and trends for future research.

Framework to support the aircraft digital counterpart concept with an industrial design view
With a specific focus on the aerospace sector, this paper is a starting point in the definition of a framework, based on a commercial software system, to facilitate the biunivocal relation between a physical individual aircraft, identified by means of a 'manufacturing serial number' (MSN), and its equivalent digital counterpart. It reviews the different topics involved in the creation of an aircraft digital counterpart, i.e., complexity, identification, lifecycle, information and configuration, and the main software applications involved. Then, it shows the implications on the digital counterpart creation from the view of the aircraft industrial design. Finally, it discusses the proposal of a supporting framework based on Dassault system

Cloud big data application for transport
This paper presents a cloud service oriented approach for managing and analysing big data required by transport applications. Big data analytics brings new insights and useful correlations of large data collections providing undiscovered knowledge. Applying it to transport systems brings better understanding to the transport networks revealing unexpected choking points in cities. This facility is still largely inaccessible to small companies due to their limited access to computational resources. A cloud-oriented architecture opens new perspectives for providing efficient and personalised big data management and analytics services to (small) companies.

Management of marine logistics in the case of emergency or disaster
This paper proposes a system for the management of marine logistics in the case of an emergency or disaster. We have developed a planning model for marine logistics in case of disaster. In this model, we optimise marine logistics by assigning ships to transportation routes. Then we applied this model to estimate the required resources for marine logistics in the case of the Tonankai earthquake. We designed two scenarios of damage caused by this earthquake, and applied this model to each scenario. Our model suggests that for the case of the Tonankai earthquake, 24 ships and 392,000 tons of goods should be prepared.

Localised multi-root node mesh model for seamless handover in wireless personal networks
In wireless networks, tree structures are mainly used for routing and quality of service (QoS) maintenance. The main concern for the wireless system arises during the movement of the node (i.e., connectivity maintenance). The entire network performance is based on this aspect. To maintain connectivity, handover must be initiated by the network devices or individual nodes within the network. In this work, a localised tree model is used for seamless access and handover maintenance in personal wireless networks. To the best of our knowledge, none of the existing handover research is based on tree models. Both an entire tree structure and a broken tree structure are used for handover maintenance. The proposed work analyses the handoff parameters with network simulations.

Mitigation of ionospheric scintillations for GPS signals under geomagnetic storm conditions using LMS adaptive filter
Ionospheric scintillation, an effect due to the electron content density irregularities, is one of the various phenomena of ionosphere that causes deep and rapid signal fading. Scintillations not only cause deep signal fading, but also affect GPS/satellite-based augmentation (SBAS) receiver pseudo range and carrier measurements. As India comes under the low latitude region, more care has to be taken for providing ionospheric differential corrections to GPS users. GPS data collected at KL University (Geographic 16.31°N, 80.37°E) Vaddeswaram, India is considered for the analysis. This location falls under the transition zone between the equatorial trough and the anomaly crest in Indian region. In this paper, spectral analysis of amplitude and phase scintillations is carried out during intense geomagnetic storms, occurred during the period 2013-2014. Statistical parameters of the GPS signal such as scintillation index and power spectral density (PSD) are discussed. LMS adaptive filter turns to be the appropriate filter in mitigating the scintillations. These results would be very much useful for developing a suitable model for ionospheric scintillation for the location.

On the construction of localised topology structures in wireless networks
In mobile wireless networks, as the nodes are highly mobile, there is lack of connectivity among nodes. Due to limited resources, the number of overheads or control information has to be minimised. To ensure connectivity, an efficient structure is required for maintaining the topology by resource sharing. Most of the topology structures are based on connected dominating set (CDS) approach. CDS methods force a node to the fullest where the other nodes merit out of it. Handing over the information from a CDS node whose resource is mostly utilised to a new node includes security constraints, ensuring the new node is an authenticated node. To overcome these approaches, a T-formation algorithm is proposed which constructs an efficient tree structure ensuring topology maintenance and efficient hand over to the authenticated neighbouring node with minimum resource utilisation.

Projective plane-based key pre-distribution by key copying and exchanging based on connected dominating set in distributed wireless sensor networks
Wireless sensor networks (WSN) are low cost, low power but highly effective platforms that have widespread applications in monitoring. WSNs are susceptible to some destructive attacks. Pairwise key pre-distribution design is essential for WSNs because of resource limitations in the physical sensor nodes. This paper presents symmetric design of combinatorial set system named projective plane in designing deterministic key pre-distribution for WSNs. First, a mathematical model for the networks under consideration is presented. Then, we sketch the various wireless network applications utilising connected dominating sets (CDSs). Then we propose a new model for reforming projective plane with key copying and exchanging based on CDS and virtual backbone. Performance and security properties of the proposed schemes are studied both analytically and computationally. Results show that the combinatorial and CDS-based virtual backbone approach produces better efficiency and resistance rate for sensor resiliency, resource efficiency, connectivity of the model and scalability in WSNs.

Fountain codes based on modulo and neural network
In this paper, a new approach to fountain codes named Chinese transform (CT) codes is proposed. The encoding of CT codes transforms finite original symbols into theoretically infinite encoding symbols, which are generated by integers selected uniformly from the set of primes that are then enveloped into packets by a chaotic position scrambling algorithm. When a sufficient amount of packets are received, there is a 100% chance that the original symbols can be recovered by using the CT decoding algorithm. Using the improved Hopfield neural network to decode the CT codes can significantly increase efficiency and thus advancing the practical use of CT codes. The experiments in this paper demonstrate the feasibility and availability of the encoding and decoding of CT codes.

Selfish node detection based on evidence by trust authority and selfish replica allocation in DANET
A dynamic ad hoc network (DANET) is a dynamic network of several nodes without any centralised leadership. In DANET, any connecting device and a host is considered as a node. Certain nodes will not take active participation in forwarding messages. In other words, the memory space will not be shared in order to conserve the energy and the resources. Such nodes are called selfish nodes and such nodes are the main reason for reduced data accessibility, query delay and increased communication costs. In this work, selfish nodes are detected by employing evidence based detection. The concern about security is handled by trust authority (TA). TA can find the replicated node too, created by an adversary. An improved self-centred friendship (ISCF) tree is framed and finally, the replica is allocated to the node by taking into account the number of times the data items are accessed and the level of the node. This work outpaces the existing work in terms of selfishness detection accuracy and selfishness detection time in addition to various other factors like data accessibility, query delay and communication cost.

EEG-based motor imagery classification in BCI system by using unscented Kalman filter
This paper presents the unscented Kalman filter (UKF) to the BCI signal processing to classify the EEG-based motor imagery signals. UKF is applied to the common spatio-spectral pattern (CSSP) filters to improve the feature data extracted from the system. The CSSP is used to extract the related features by applying spatial and spectral filters to the system. Linear discriminant analysis (LDA) is used as the classification method to discriminate between class 1 (left hand) and class 2 (right hand) in the system. The performance criteria of the classification results are accuracy, kappa value, training time and confidence interval. The outputs of classification between our proposed scheme and the previous scheme are compared by using the simulations in Matlab. The simulation results indicate that the results of our proposed schemes outperform the other previous methods.

Priority-based quality of service guaranteed radio resource allocation in long term evolution network
In this paper, radio resource allocation to users demanding priority for data transmission in the downlink of long term evolution (LTE) system is carried out. The proposed algorithm defines priority and non-priority user classes and considers minimum data rate requirement of each user. In this scenario, algorithm is implemented in a way to satisfy the priority users followed by allocating the radio resource to the remaining users. The performance analysis of existing conventional scheduling algorithms such as round robin (RR), best channel quality indicator (BCQI) and proportional fair (PF) is carried out, followed by implementation of the proposed algorithm. The simulation results show that compared to the conventional scheduling algorithms, the proposed algorithm makes efficient utilisation of the scarce radio spectrum and the users with priority have higher chance of achieving their minimum data rate requirement which corresponds to their quality of service (QoS) requirements being met irrespective of their channel conditions.

Aviation climate resilience: clarifying the impacts and identifying the barriers
Climate change is expected to have an operational and financial impact on the global aviation network. This paper builds on earlier work in the field from EUROCONTROL, the European Organisation for the Safety of Air Navigation, to further clarify the expected impacts and how they might be mitigated. It draws on the results of a consultation with European aviation stakeholders to begin to identify in-sector barriers to effective climate adaptation and how they might be addressed before concluding with a set of practical recommendations to develop European aviation's resilience to the potential impacts of climate change.

The effects of the airline strategic alliance group on member airlines' productivity during pre-mature stage
Airline strategic alliance groups have become an important part of the airline industry and tend to have dominance in many markets. Airlines want to join a strategic alliance group in order to expand their business and reduce their costs. However, the true benefits of a strategic alliance group still remain unclear. This study adopted panel regression model to analyse and reveal the effects of joining a strategic alliance group on airline performance. Our results suggest that alliance group effects are limited in terms of improving airline productivity during the global airline alliance group's pre-mature stage. Airlines joining the alliance group may not necessarily achieve significant productivity gains. Additionally, the study also did not find any significant effect of the size of alliance groups and membership duration on airline productivity change. However, the results suggest that as the number of members in the airline alliance group increases, member airlines' productivity will increase accordingly until a certain point but will then fall thereafter. Furthermore, the study indicates that an airline's productivity level may drop as its alliance membership duration increases initially until it reaches a certain point; after which, performance will start to increase over time.

A consideration on the impact of HSR on the aviation sector in view of the recent Japanese case
Shinkansen, the Japanese high speed rail (HSR) service, started its operation in the northern part of mainland Honshu and Kyushu districts in late 2010 and early 2011. Consequently, the modal shares of rail versus air for travels to and from these areas have shifted substantially. This paper aims to identify factors to be considered in analysing the modal choice of travelling public where modal competition between railway and aviation sector exists. Although the introduction of HSR services has led to the overall increase in the modal share of railway and decrease in the modal share of air transport, situations would differ from area to area, reflecting the local circumstances that are specific to each area. The study finds that HSR has been successful in capturing a considerable portion of travel demand in the short-to-medium distance markets, and the introduction of LCC operation helps to prevent and mitigate the decrease in the modal share of air transport.

Fifth freedom airline network expansion: the case of Emirates flying between Germany and the USA
The paper explores the business potential of scheduled flights operated by Emirates between Germany and the USA. It starts with a description of the regulatory framework for fifth freedom flights before turning to the relevant operational restrictions and commercial parameters for this kind of airline network development. The economic considerations are based on the '3 Cs' of airline network management (i.e., costs, consumers, and competition). This practically-oriented approach aims to identify possible route candidates. The results indicate that the number of fifth freedom routes operated by Emirates between Germany and the USA will remain small.

Indebtedness and bankruptcy costs in the airline industry
Indebtedness and bankruptcy cost are fundamental concerns in corporate capital structure decision-making processes. This paper discusses which economic forces are most important to capital structure choices in the airline industry. The study uses multiple regression analysis models with selected capital structure variables to test trade-off theory postulates as they relate to the airline industry. The results do not appear to indicate any strong relations among the variables predicted by this theory of capital structure. Airlines are a capital-intensive, public-utility service industry demanding high-quality human resources and using high-technology equipment. These characteristics and the industry's market imperfections may be the reasons for this lack of fit with the theory. The results suggest that shareholders should invest more capital in the business and that large airlines have performance problems and should be split up into divisions, each addressing specific markets. These findings are at odds with trends towards consolidation seen in the airline industry.

A Kano analysis on the adoption of self-service bag drops at Singapore Changi Airport
Self-service technology has allowed air travellers to check-in without having to queue at operated counters. Baggage is identified as the biggest obstacle to achieving full self-service check-in. Research was conducted on a sample of 157 randomly selected passengers at Singapore Changi Airport. A Kano analysis (Kano, 1984; Zultner and Mazur, 2006) was used to analyse the customer satisfaction and customer value attributes for adoption of self-service bag drop (SSBD). The result showed passengers' higher satisfaction on SSBD than other baggage check-in methods while preference varied depending on age, travel purpose, etc. 'Reduce waiting time at check-in area' was answered as the primary reason for potential use of SSBD. Familiarity in using existing self-service channels was found to play a part in level of acceptance. This research can be used as a guideline for airlines and airports to rethink technology infrastructure with the growth of the Asian market.

Allocating runway costs using a user-pay and average-cost approach: application to Taiwanese airports
This paper develops a mechanism to allocate the costs of providing landing services at airports to different types of aircraft. Costs are classified into assignable and non-assignable items. The former is allocated by the user-pay principle, using traffic level as a key determining factor, and the latter is allocated by an average-cost approach. Land costs are included in the non-assignable category under some scenarios for analysis. The mechanism is validated at two major Taiwanese airports, Taipei Songshan Airport (TSA) and Taiwan Taoyuan International Airport (TPE), both are located in the Taipei Metropolitan area. Research results indicate that landing charges based on these allocated costs reflect the true costs of providing takeoff and landing services better than the weight-based charges. For example, the greatest landing fees charged to B747-400 at many airports based on the maximum takeoff weight is not supported by the user-pay principle. The results also provide a guideline to decide the minimum charge of each landing. Hence, it is believed that the mechanism has the potential to be applied to other airports worldwide.

A strategy for alleviating aviation shortages through the recruitment of women
This mixed-methods study investigated the experiences of female pilots. Commercial and corporate female pilots answered the following question, 'How can we recruit and retain more women pilots'? 61 surveys and 10 interviews were completed by people of different gender, age, and nationality. Two qualitative software packages were utilised for analysis. The results of this study indicate that US and Canadian female pilots face significant barriers to their career paths, confirming studies in the UK and Australia. Themes found include: need for supportive other, need for confident, strong personality, parental and familial encouragement, desire for challenge and excitement, need for awareness and role models, and systems-level problems. Conclusions and implications include: remove barriers and impediments, lower cost for entry and increase initial salaries, increase visibility and outreach, address retention in addition to recruitment, leadership and organisational support, importance of culture and support, and provide more flexibility in scheduling and structure.

Non-audit services, audit quality and enforcement - evidence from German enforcement examinations
In this paper, I use privileged data on German enforcement examinations to analyse the association between non-audit service (NAS) fees paid to the statutory auditor and audit quality or auditor independence, respectively. The results show that in the German setting for the years from 2005 to 2012, a period with already tightened regulation on NAS, there is neither a positive nor a negative significant association between NAS fees and enforcement examinations resulting in an error finding. The results do not change when controlling for the specific type of NAS as well as for abnormal NAS fees. Thus, the findings do neither provide support for the occurrence of knowledge spillovers nor do I find evidence indicating that NAS impair auditor independence. However, I find some evidence that the level of audit fees (and total fees) is positively associated with the likelihood of enforcement examinations resulting without a finding of material misstatements. In light of the observable pressure on audit fees in the German market, this is consistent with the notion that higher audit fees may signal higher audit effort.

The Federal Reserve-Wall Street complex
We construct generic balance sheets for the USA and a developing country. The stock-flow-consistent (SFC) framework is drawn from the Godley and Lavoie (2007) compendium. The stylised US matrix is completely financialised. The liabilities of financial institutions (FIs) are equity and their assets are the equity offerings of firms and households. Households are rentiers holding the equity of both the entities. The government oversees the operation of SFC norms. The input-output system of the developing economy is a contrast. Banks 'originate and hold' credit lines which are utilised to employ workers on projects. The private money created thereby is underwritten by state money. We consider the imperialism of the US balance sheet accounting practices on the developing country balance sheet. In particular, what are the implications for stability when 'originate and hold' transforms into 'originate and distribute' financial relationships?

A distributional analysis of the current federal tax system and the alternative value-added tax system
The growing public dissatisfaction with the current federal tax system and the ongoing national debt crisis are generating serious consideration of alternative consumption tax systems, especially the value-added tax (VAT). This study examines the distributional effects of the current federal tax system and the alternative VAT system under both annual income and lifetime income approaches. The results support prior findings that under the annual income approach, the federal tax system is progressive while the alternative VAT system (broad-based and narrow-based) is regressive. Under the lifetime income approach, both the federal tax system and the narrow-based VAT systems (zero rating on necessities) are progressive, while the broad-based VAT system is still regressive. But the current federal tax system is significantly more progressive than the narrow-based VAT systems by using bootstrap methodology. Furthermore, the study shows that the progressivity level of the current federal tax system is not decreasing, instead significantly increasing between years 2005 and 2009. Also, when only considering households who paid payroll taxes (working families as defined in the paper), the current federal tax system is significantly less progressive, even proportional for year 2005, under the annual income approach.

ASC 820 level 3 net assets and goodwill impairment losses
Ramanna and Watts (2012) suggest that firms with more unverifiable or unobservable net assets have greater incentives to reduce goodwill impairment losses. This study complements Ramanna and Watts (2012) by providing an additional test in a unique setting because level 3 assets and liabilities under ASC 820 are unverifiable or unobservable in nature. Using 701 firm-year observations from 2008 to 2013, we document a significant and negative relation between level 3 net assets of acquiring firms and goodwill impairment losses, supporting Ramanna and Watts (2012).

Employees' perspectives on the effectiveness of computerisation of retail banking operations in India: analysis of public and private bank segments
This paper is a survey of public and private sector bank employees, towards the computerisation of banking services. The paper is being designed to measure the employees' awareness and perceptions, with regard to IT services, offered by the Indian public and private sector banks in all seven divisions of the district of Rajasthan, India. To have better understanding about the IT role in banks' perspective, the study has divided into four major segments i.e., information technologies strategic advantages, technological know-how and organisational capacity, decision making process and, motivations toward information technology. This study unveils the factors which give more competitive advantages to private sector banks over public sector banks.

Understanding dimensions of customer-based brand equity in banks
The present study is an attempt to determine the dimensions of customer-based brand equity in an emerging market like India. Measures for the study were developed based on the previous literature. A well-structured questionnaire was administered to customers of banks in a metropolitan city of India. Dimensions of customer-based brand equity were generated using exploratory factor analysis. The results highlighted tangibles, communication and competence; trust and brand image; reliability and responsiveness; and customer satisfaction as dimensions of customer-based brand equity for banks. Further, these brand equity dimensions were found to have a significant relationship with bank recommendation. Banks need to build a strong brand equity by improving upon service quality, providing better infrastructure, providing access to banking services, and incorporating technology for delivering better service in promised time.

Mediating role of job satisfaction in the relationship between core self-evaluation and employee outcomes
The present study was conducted to examine the direct effect of core self-evaluation (CSE) on job satisfaction and two dimensions of employee outcomes i.e., organisational citizenship behaviour (OCB) and turnover intention in the Indian organisations. The study further aimed to investigate the mediating role of job satisfaction in the relationship between CSE and two employee outcomes, i.e., organisational citizenship behaviour and turnover intentions. Data, using a structured questionnaire comprising the standard scales for core self-evaluations, job satisfaction, organisational citizenship behaviour and turnover intentions, was collected from a diverse range of organisations in Delhi and NCR. CSE was seen to be positively related to job satisfaction and OCB whereas its relationship with turnover intentions was seen to negative. Further, Sobel test of mediation results show that job satisfaction mediates the relationship between CSE and both the dimensions of employee outcomes i.e., OCB and turnover intentions. The findings have important implications for human resource development.

Money attitudes, credit card and compulsive buying behaviour: a study on Indian consumers
In recent years, the credit card market in India has shown positive growth. However, the Indian market with infrastructural constraints, collectivist tendencies, and recent economic developments due to liberalisation is different from Western countries. It was assumed that Indian consumers' attitude about credit card use is likely to differ from their Western counterparts. The purpose of current research was to examine relationship of money attitudes, credit card use, age and gender on compulsive buying behaviour of Indian consumers. It would enable in understanding differences, if any, between developing and developed country markets. Insights about consumers' attitudes towards credit cards and money can help credit card companies educate consumers about over spending and debt. It also attempts to understand applicability of money attitude and compulsive scale on Indian consumers. The results suggest that compulsive buying behaviour is influenced by money attitudes of power and price sensitivity. Extravagance-prudence and age moderate money attitude. Credit card companies can use themes of 'power' and 'price sensitivity' to target consumers. Compulsiveness can lead to social and financial problems; it is important to educate consumers about credit card use and associated risks.

Changing lifestyles in the age of fear: projective analysis of social insecurity and consumption patterns
This paper analyses the influence of social insecurity, consumer responses, and changes in consumption behaviour. The paper contributes to existing literature by including fear in consumer vulnerability domain. Due to the apparent research gaps in the field and scarce literature, as exploratory approach we chose a qualitative technique: an adaptation of the Zaltman Metaphor Elicitation Technique (ZMET) was used to gather metaphors for sensitive themes that are better expressed in terms of pictures and associative ideas. Under the basis of 64 projective interviews of victims or related to victims of social insecurity, their interpretations through symbolic imagination of the meaning of consumption in the face of public insecurity are identified. Results reveal that strong consumers' emotions are central to understand the consumption phenomena: fear, its sources, and its consequences in the form of changing lifestyles and purchase patterns are broad themes. Implications for managers, policy makers, and future research are offered.

Price discovery and dynamics of Indian equity exchange traded funds
The present study investigates the role of equity exchange traded funds (ETFs) in price discovery by studying a sample of nine equity ETFs following CNX Nifty and S&P BSE Sensex. The study reports an analysis based on the daily closing prices of ETFs and indices from the inception date of each ETF till December 2014. To examine the price discovery process, Johansen's cointegration test, vector error correction model (VECM), impulse response function and variance decomposition test are employed. The results depicts that both the ETF price series and index price series are non-stationary at levels but are stationary at first difference. Johansen cointegration test results reveal the existence of long term relationship for all ETFs except Most Shares M50. There is ample evidence to suggest that unidirectional causality between ETF prices and index prices. The results of VECM depicts that index prices lead the ETF prices and the presence of error-correction term restores the equilibrium in the long-run. The impulse response function results indicate that ETFs responds to index price variation and shock decay period ranges between two to three periods. The results underscores the role of ETFs in price discovery process and in India ETFs still behave as passive instruments for hedging purpose.

Competition in Indian life insurance industry: post liberalisation evidence
This paper makes an attempt to assess the state of competition in the Indian life insurance industry for the period 2000-01 to 2014-15 highlighting the nature of competition after the economic reforms in the economy. The study is based on secondary data of the insurance companies for the period 2000-01 to 2014-15. A set of concentration measures such as the k-concentration ratio (CRk), Herfindahl-Hirschman index (HHI), the Hall-Tideman index (HTI), Horvath index (HOV), Entropy index (ENT), Ginevicius index, and GRS index is estimated to assess the state of competition. Accuracy of these indices is also tested along with use of concentration curves and indices. Among all the concentration measures, HHI, HTI and GIN indices depict the low market concentration of life insurance companies, compared to other indices. The index value indicates that though the concentration in the market has declined but still it remains at a relatively higher level.

Consumer product preferences of organisations that use cause-related marketing - taking the less travelled road
Due to immense competition, organisations are trying to do something different from the other organisations as a part of their strategic initiative. It has been seen that every organisation takes various initiative to do 'something good' towards the society. Cause-related marketing is one of them. Due to its positive impacts, CRM has emerged as a strategic initiative to improve the brand health and positive influence. This study is an attempt to understand the various cause-related marketing practices done by various organisations and their influence on the consumer buying behaviour. The objective of this study is to understand the 'young' Indian consumer behaviour and their buying intention towards the cause-related marketing. The study will also include various dimensions of cause-related marketing and its influence on consumer buying behaviour. A sample of 200 respondents was used to examine the study.

Design for medical imaging services platform based on cloud computing
The rapidly developing cloud computing technologies turned out to be an effective approach to the construction of cost-efficient, high-performance, flexible and resilient regional medical imaging services platform. The paper firstly analyses the related work; secondly, the paper presents cloud-based model suitable to medical imaging services; thirdly, the paper describes an implementation of medical image cloud services platform and makes some evaluation on it. The result provides reliable theoretical and technical support for medical cloud architecture.

Implementing generic PaaS deployment API: repackaging and deploying applications on heterogeneous PaaS platforms
The cloud platform-as-a-service (PaaS) model provides developers with the ability to deploy and manage their applications remotely in the cloud and pay only for actual usage hours. Currently, there is no standard API for PaaS deployment and management; each PaaS provider [e.g., Google AppEngine (GAE), OpenShift (OS), Cloud Foundry (CF), and Windows Azure] has its own proprietary APIs. This lack of standardisation adds a layer of complexity to application deployment and migration between heterogeneous PaaS platforms because of API incompatibility. A standard (generic) PaaS deployment API overcomes the previously mentioned PaaS API heterogeneity. A generic open-source API, namely the COAPS API, has been proposed to support deployment and management of applications on CF and OS PaaS platforms. This work implements COAPS deployment API to include the GAE PaaS. Whereas both CF and OS PaaS platforms use the same application packaging, deploying the same application on GAE requires application repackaging. We evaluated our work using a case study in which the same application is automatically deployed on CF and GAE.

Do app launch times impact their subsequent commercial success?
The app market today is expanding at an unmatched rate, which makes it difficult for developers to be confident that their app will make it to the target audience or even any audience at all. To ensure that more apps take off, the 'app-promotion' industry emerged. The goal of this industry is to foster apps' post-launch success through the understanding of the relationship between the success of an app and its various distinguishers (category, version number, price and so on). However, in this paper, we observed connections between app success using launch time and other app specific attributes as our independent variables. Our study revealed quite a few interesting findings. These include the less price sensitivity of app users during the holiday (Christmas and New Year's) season, while the exact opposite holds true for weekends. Further, weekends are the best days to release apps for increased downloads.

An enhanced users' similarity computation utilising one-class collaborative filtering
The growth of social networking generates a huge amount of user data. The interested cooperation or businesses search through this data to make real-time business decisions or generate meaningful business patterns from users' behaviour. They also build new recommender systems to predict intelligently future social trends. These tools are becoming the basis for efficient operations of e-commerce and improvement of companies' productions. For example, the recommendation systems used by many commercial companies utilise collaborative filtering techniques such as k-nearest neighbour to enhance their service delivery and determine what their users most like. Using k-nearest neighbour allows the system to compare a primary user with all others and determines how similar their interests are to primary user. This creates a neighbourhood list, consisting of every user's similarity to the primary user. From this list, it is easy to select the primary user's most similar, or nearest neighbour. This nearest neighbour will then provide the basis for the primary user's recommendations. In this paper, we present a realistic method to process large volumes of data in various formats collected from different sources for recommending bookmarks by utilising one-class collaborative filtering approach.

Generic processing of real-time physiological data in the cloud
There is an emerging market in the collection of physiological data for analysis and presentation to end-users via web technologies for applications including health and fitness, telemedicine and self-tracking. As technology has improved, real-time streaming of physiological data, providing end-to-end user feedback has become feasible, allowing for innovative applications to be developed. Currently, there is no standardised method of collecting physiological data over the web for analysis and feedback to an end-user in real-time; existing platforms only support specific devices and application domains. This paper proposes a generic methodology and architecture for the collection, analysis and presentation of physiological data. It defines a standard method of encapsulating data from heterogeneous sensors, performing transformations on it and analysing it. The approach is evaluated through an implementation of the architecture using cloud computing technologies and an appropriate case study.

SmartRecruiter: a similarity-based team formation algorithm
This paper presents a realistic team formation algorithm that navigates through a social network graph to select a team of experts to work in a target project. The project is represented with a set of skills that are required for the project implementation. Each node in the graph represents an individual who has one or more skills. Individuals (nodes) connect with friends who might share some common skills. Unlike most of the prior works in this area, the proposed algorithm assumes a local view of the network resulting in an absence of pre-computed network statistics. The proposed algorithm uses homophily in navigation to reach to relevant nodes. We use a distance function to quantify the similarity between two skills guided by WordNet ontology. The experiments show that the proposed algorithm reaches to the required team in up to 20% less hubs than the breadth first search.

Multivariate adaptive community detection in Twitter
In this paper, we present and apply a generic approach for multivariate community detection from Twitter data. The multivariate nature of social media communication in general provides for multidimensional interaction patterns, from which we were able to analyse different similarity and interaction patterns between the users, and construct multiple distance matrices based on them. The developed distance matrices facilitate the application of traditional network-centric community detection techniques, to identify users clusters. The paper also incorporates an adaptive technique for classifying new content to the already detected communities, based on Bayesian classification, approaching the issues of dynamicity and evolution in social media. Using a dataset of UK political tweets, we evaluate the factors affecting the quality of the detected communities. We also investigate how the accuracy of the classifier is affected by the dynamicity of the network evolution and the time elapsed between community detection and classifier application.