Miracle-dz/UniFAR-FTUs huggingface dataset:
Accounting Information Systems: Scientific Production and Trends in Research

This paper aims to provide a state-of-the-art overview in research on Accounting Information Systems, analyzing scientific production characteristics and identifying this topic research trends. A quantitative bibliometric analysis is conducted on papers specifically focused on Accounting Information Systems, published in journals indexed on Web of Science database. The research methodology and design were based on an inductive approach of a set of studies with the objective of theoretical development in the field of investigation. We found 144 articles on this subject. The first article was published in 1973. However, most papers were published during the last 10 years although the highest interest in Accounting Information Systems study among scholars concentrates on a short period, which is around 2020. We identify three research topics, as the following research trends: (1) the Accounting Information System impact in the organization (e.g., performance, innovation, reorganization of activities, information reporting); (2) the Accounting Information System Construction, (3) the importance of implementation of the Accounting Information System in small and medium-sized enterprises and Public-Sector; and (4) the factors that contribute to Accounting Information System efficiency/quality. These themes fit into a theoretical framework, in which agency and contingency theory are highlighted. In addition, by promoting the analysis of strict bibliometric tools, we also identified authors, journals, organizations and countries/regions that contributed most to the development of the investigation in this research topic. The results of this research add insights to the existing literature and serve as a guide for future research in Accounting Information Systems context, as well as help organizations, public, private and governments to establish their strategies in this area.
Factors affecting adoption of digital payments by semi-rural Indian women: extension of UTAUT-2 with self-determination theory and perceived credibility

PurposeThe aim of this research is to investigate the factors influencing the adoption of digital payments by the semi-rural women in India.Design/methodology/approachThe study extended the factors of unified theory of acceptance and use of technology UTAUT-2, with perceived credibility and self-determination theory to understand the use behaviour of the rural Indian women. The study checked the mediating role of some constructs besides testing the direct relationship. The study was conducted in the rural parts of the adjoining areas of Delhi, where the women from different states, education and financial background live. The research model was empirically tested on 568 respondents using structural equation modelling (SEM) technique.FindingsThe research model was able to explain 72.6% variance in the user behaviour variable. Effort expectancy, habit, facilitating conditions as well as perceived competence emerged out to be significant determinants of use behaviour. Besides these direct relationships, two constructs, habit as well as facilitating conditions were found to partially mediate the relationship between behavioural intention and behaviour.Originality/valueThis study provides some very critical clues for the companies providing digital payment services, by highlighting the significant factors explaining the technology adoption by semi-rural women. The companies must devise suitable marketing strategies to inculcate trust in mind of perspective customers towards their companies as well as the service provided by them. The role of simple digital platform, that is easy to learn and use, is also an important element in determining the technology adoption.
Perspective-Taking Feedback: A New Feedback Affecting Creativity

ABSTRACT As two important aspects in creativity, creative performance and evaluation are influenced by many individual and contextual factors. One of such factors is feedback. Past research has also found that perspective taking increases creative performance and interpersonal creative evaluation. Although different forms of feedback, such as feedback valence, style, contents, have shown significant effects on creativity, feedback that incorporates perspective taking and its effect on creative performance and evaluations have not been examined in the literature. To fill these gaps, we examined how perspective-taking feedback affects creative performance and interpersonal and intrapersonal creative evaluations among participants who were friends in this study. We found that, compared with participants in the objective focus feedback group, those in the perspective-taking (PT) feedback group had a significantly smaller decrease of fluency between before and after experiment. Although no significant difference was found in interpersonal creative evaluation between two feedback conditions, participants in PT group had a significantly larger increase in intrapersonal creative evaluation between before and after experiment. Results and the implications were discussed under the context of creativity research.
Evolution of ‘whole institution’ approaches to improving health in tertiary education settings: a critical scoping review

ABSTRACT In recent decades, ‘whole school’ approaches to improving health have gained traction, based on settings-based health promotion understandings which view a setting, its actors and processes as an integrated ‘whole’ system with multiple intervention opportunities. Much less is known about ‘whole institution’ approaches to improving health in tertiary education settings. We conducted a scoping review to describe both empirical and non-empirical (e.g. websites) publications relating to ‘whole settings’, ‘complex systems’ and ‘participatory’/‘action’ approaches to improving the health of students and staff within tertiary education settings. English-language publications were identified by searching five academic and four grey literature databases and via the reference lists of studies read for eligibility. We identified 101 publications with marked UK over-representation. Since the 1970s, publications have increased, spanning a gradual shift in focus from ‘aspirational’ to ‘conceptual’ to ‘evaluative’. Terminology is geographically siloed (e.g., ‘healthy university’ (UK), ‘healthy campus’ (USA)). Publications tend to focus on ‘health’ generally rather than specific health dimensions (e.g. diet). Policies, arguably crucial for cascading systemic change, were not the most frequently implemented intervention elements. We conclude that, despite the field’s evolution, key questions (e.g., insights into who needs to do what, with whom, where and when; or efficacy) remain unanswered.
Agro-Morphological Characterization of Oat Genotypes Under Climatic Conditions of Tandojam

The current study was conducted at Agronomy Section,Agriculture Research Institute, Tandojam during the growing season of 2019-20,toassess new oat genotypes for their growth performance under the environmental conditions of Tandojam. For this study, a total of eleven new oat genotypes along with one check genotypewere grown for their evaluation. A total of seven characters consistingcrop stand (m-2), plant height (cm), leaves plant-1, number of tillers plant-1, leaf area (cm-2), green fodderand dry mater yield (t ha-1)were investigated. The mean squares values for the investigated traits of all the genotypes were found significantly different(P≤0.05) among the genotypes, which showsthat these genotypes possess valuable genetic combinations for further improvements. Under the agro-climatic conditions of Tandojam, the maximum crop stand (96.66 m-2), greater green fodder (86.00 t ha-1) and alsomaximum dry matter yield (43.00 t ha-1) was produced by Entry-D; the Entry-H produced the tallest plants (96.66 cm) and maximum number of leaves plant-1(68.00). WhereasEntry-F produced maximum number of tillers plant-1 (17.66). Hence, these oat genotypes may be preferred for commercial cultivation in the tested climatic conditions. Regarding correlation results, the traits crop stand (r=0.93**), tillers plant-1 (r=0.39*) and leaf area (r=0.38*) showed significant and positive associations with green fodder yield, hence these characters may be given priority in high yielding oat cultivar development
Sequential Model for Long-Term Planning of Building Renewal and Capital Improvement

The paper puts forward a mixed integer linear programming model to support the long-term planning and budgeting for renewal and capital improvements of residential buildings, i.e., to select the optimal sequence of repair and improvement actions over a predefined planning horizon. The input is provided by the evaluation of the building performance according to a set of criteria. Then a set of possible repairs, replacements and improvements needs to be proposed together with the estimates of their cost and benefits; the latter are expressed by increments of building performance ratings according to predefined criteria. The renewal and modernization measures are not mutually independent: at least some of them are complementary and should be carried out in a specific order. The optimization problem was to define the order of renewal/improvement measures resulting with the highest benefits available within the budget, or to achieve the required levels of building performance at the lowest cost. A unique feature of the model is the approach to the constraints on sequential relationships between the measures and to their selection. The model can be used to construct long-term renewal and capital improvement plans.
From escape to seeking: understanding drug tourists

ABSTRACT Studying the relations between travel, daily life, and drugs will help understand why these tourists use drugs. Hence, the article aims to explore the social behaviors that shape the reasons and causes tourists to use drugs while traveling to a destination. For this purpose, unstructured interview and participant observation techniques were used in the study, applying the ethnography research approach. In this context, data were collected in Thailand, Cambodia, Malaysia, Indonesia, and Turkey as drug destinations between 2016 and 2020. Accordingly, while drug use in daily life is for escaping from daily life and recreational purposes, drug use while traveling occurs within the pursuit of happiness. As a result of their pursuit of happiness, drug tourists (as neo tribes) engage in social behaviors such as building strong social relations, feeling a sense of freedom, being in an entertaining atmosphere, and living the local culture. As a result, drug tourists see travel as a process from escape to seeking.
Accessible or Not? An Empirical Investigation of Android App Accessibility

Mobile apps provide new opportunities to people with disabilities to act independently in the world. Following the law of the US, EU, mobile OS vendors such as Google and Apple have included accessibility features in their mobile systems and provide a set of guidelines and toolsets for ensuring mobile app accessibility. Motivated by this trend, researchers have conducted empirical studies by using the inaccessibility issue rate of each page (i.e., screen level) to represent the characteristics of mobile app accessibility. However, there still lacks an empirical investigation directly focusing on the issues themselves (i.e., issue level) to unveil more fine-grained findings, due to the lack of an effective issue detection method and a relatively comprehensive dataset of issues. To fill in this literature gap, we first propose an automated app page exploration tool, named Xbot, to facilitate app accessibility testing and automatically collect accessibility issues by leveraging the instrumentation technique and static program analysis. Owing to the relatively high activity coverage (around 80%) achieved by Xbot when exploring apps, Xbot achieves better performance on accessibility issue collection than existing testing tools such as Google Monkey. With Xbot, we are able to collect a relatively comprehensive accessibility issue dataset and finally collect 86,767 issues from 2,270 unique apps including both closed-source and open-source apps, based on which we further carry out an empirical study from the perspective of accessibility issues themselves to investigate novel characteristics of accessibility issues. Specifically, we extensively investigate these issues by checking 1) the overall severity of issues with multiple criteria, 2) the in-depth relation between issue types and app categories, GUI component types, 3) the frequent issue patterns quantitatively, and 4) the fixing status of accessibility issues. Finally, we highlight some insights to the community and hope to raise the attention to maintaining mobile app accessibility for users especially the elderly and disabled.
High Mach Number Quasi‐Perpendicular Shocks: Spatial Versus Temporal Structure

Planetary bow shocks are a natural laboratory for investigating the physics of collisionless shocks. Given that spacecraft observations provide us with information regarding the temporal structure of the shock, often multi‐spacecraft missions and kinetic simulations are needed to discern the nature of the dissipation processes at the shock and the resulting spatial structure. Such an approach through the ISEE mission and 1.5‐D hybrid (kinetic ions and fluid electrons) simulations led to an understanding of supercritical quasi‐perpendicular shocks. In such shocks, the reflection of a fraction of incident ions and their gyration back into the shock is part of the dissipation process resulting in the formation of a foot, ramp, overshoot, and undershoot. More recently, observations of high Mach number quasi‐perpendicular shocks show a seemingly turbulent structure in time series data. In this study, we use the results of 2.5‐D global hybrid simulation of a high Mach number quasi‐perpendicular shock to demonstrate the major differences between the spatial and temporal structure of such shocks. The spatial structure of the shock is the same as that of supercritical shocks while the temporal structure consists of fast magnetosonic pulses. The reason for this difference is attributed to the generation of surface waves at the shock which results in partial encounters between the shock and spacecraft. The surface waves are shown to be generated by large velocity shears present at the shock due to ion reflection and gyration into the upstream.
Antecedents of Intention to Use Online Peer-to-Peer Platform in Malaysia

Considering the demand for alternative source of finance, the number of online peer-to-peer (P2P) financing platforms is increasing tremendously in Malaysia with the upward trend in the number of users and the introduction of secondary market for P2P platforms. As such, it is of great importance to investigate the antecedents of intention to use this online-based financing platform. This study examines if P2P platform ease of use, P2P platform usefulness, perceived expertise, P2P platform trustworthiness and reciprocity contribute to the usage intention of online P2P platforms building on technology acceptance model (TAM), source credibility theory (SCT) and social exchange theory (SET). By estimating partial least square-structural equation modeling (PLS-SEM), the results reveal that P2P platform ease of use, P2P platform usefulness and reciprocity are the crucial determinants influencing the intention to use online P2P financing platforms. The findings imply that P2P service providers should emphasize more on the ease of use and usefulness of the platform with reciprocity to increase usage the intention of borrowers or lenders.
Mechanosensitive ion channels contribute to mechanically evoked rapid leaflet movement in Mimosa pudica

Abstract Mechanoperception, the ability to perceive and respond to mechanical stimuli, is a common and fundamental property of all forms of life. Vascular plants such as Mimosa pudica use this function to protect themselves against herbivory. The mechanical stimulus caused by a landing insect triggers a rapid closing of the leaflets that drives the potential pest away. While this thigmonastic movement is caused by ion fluxes accompanied by a rapid change of volume in the pulvini, the mechanism responsible for the detection of the mechanical stimulus remains poorly understood. Here, we examined the role of mechanosensitive ion channels in the first step of this evolutionarily conserved defense mechanism: the mechanically evoked closing of the leaflet. Our results demonstrate that the key site of mechanosensation in the Mimosa leaflets is the pulvinule, which expresses a stretch-activated chloride-permeable mechanosensitive ion channel. Blocking these channels partially prevents the closure of the leaflets following mechanical stimulation. These results demonstrate a direct relation between the activity of mechanosensitive ion channels and a central defense mechanism of M. pudica.
Impact of Crowded Restaurant Perception on Aff ectivity and Behavioral Intentions

Th is research aims to assess the infl uence of restaurant customers' perceived crowdedness on their behavioral intentions. Th e data were collected via a questionnaire developed based on the literature. Obtained 459 questionnaires were analyzed using explanatory and confi rmatory factor analysis and structural equation modeling methods. It was determined that perception of human crowdedness impacted behavioral intentions in a positive manner, while the perception of spatial crowdedness had a negative infl uence. Th erefore, fi ndings show that perceived human crowdedness does not infl uence aff ectivity, whereas spatial crowdedness has a negative eff ect on it.
Decoupling the Relationships between Carbon Footprint and Economic Growth within an Urban Agglomeration—A Case Study of the Yangtze River Delta in China

Carbon footprint is emerging as an effective tool for carbon emission management, especially that from fossil energy consumption. In addition, decoupling analysis is important to keep a high pace of economic growth while reducing carbon emission and its carbon footprint. Taking the Yangtze River Delta (YRD) urban agglomeration in China as a case, this paper examined the changes in carbon footprint and carbon footprint pressure by incorporating land resource limits. On this basis, we further analyzed the decoupling relationships between carbon footprint, carbon footprint pressure and economic growth. The GeoDetector was also employed to detect the spatial heterogeneity of the carbon footprint pressure. The results showed that despite the decrease of carbon emissions from 2011 to 2019 in the YRD, carbon footprint pressure still revealed an increased trend in this period. As to the decoupling relationships between carbon footprint, carbon footprint pressure and economic growth, they were improved in most of the cities in the YRD, changing from expansive coupling to weak decoupling to strong decoupling. However, the descending trend of decoupling elasticity coefficient for carbon footprint pressure is smaller than that of the carbon footprint. This result could be explained by the fact that not only carbon emission but also carbon sequestration (by productive lands including forests and grasslands) pose large impacts on carbon footprint pressure. The findings indicate the necessity not only to reduce carbon emission, but also to protect productive lands to realize low carbon economy.
Consequences of employee personality in the hospitality context: a systematic review and meta-analysis

Purpose Personality provides a critical perspective for human resource managers on differences between employees. This study aims to systematically and meta-analytically synthesize the consequences of employee personality in the hospitality context. Design/methodology/approach After an extensive literature search, 105 empirical studies on the consequences of the big five personality factors (BFF; agreeableness, conscientiousness, extraversion, neuroticism and openness) along with proactive personality (PP) in the hospitality context were included for a systematic review and meta-analysis. Findings The review highlighted a steady increase in the number of studies on hospitality employee personality. Job satisfaction and organizational citizenship behavior were identified as the most significant consequences for employee personality in the hospitality context. Five dimensions of personality traits varied in their consequences and differed from PP. Research limitations/implications This study provides insightful implications and suggestions for future studies in terms of methodological approaches, research topics and dimensions of employee personality that will extend the theoretical framework of individual differences. Originality/value To the best of the authors’ knowledge, this study represents the first attempt to systematically investigate the consequences of employee personality in the hospitality context. The results reveal discrepancies in the relations between the dimensions of BFF and PP with a variety of consequences. These results offer research directions for hospitality scholars investigating employee personality.
Location-Dependent Mechanical Property Evaluation on Additively Manufacture Materials

This report summarizes research activities conducted at Argonne National Laboratory in support of the development, qualification and certification of additively manufactured (AM) metallic components to allow for innovative reactor design and licensing for the Transformational Challenge Reactor (TCR). Focus is on the evaluation of high temperature mechanical properties including creep and fatigue of 316L stainless steel manufactured by the laser powder bed fusion process. Creep behavior of AM 316L stainless steel was evaluated for rods printed by either or a combination of both lasers of the dual-laser system of a Concept Laser-M2 printer to examine the consistency across the build plate. Creep tests were conducted at temperatures of 550, 575, 600, and 650°C and stresses between 175 and 300 MPa using ASTM standard-sized specimens. The effect of heat treatments at different temperatures on creep properties of AM 316L SS was examined to understand the processing-microstructure-property relationship. Fatigue properties of AM 316L SS were investigated for two print geometries (rod and plate) and in two build orientations of printed plates. Locations of specimens in the build were carefully tracked such that the testing data can be directly related to location-specific in situ data to establish links between printing process, post-printing treatment, microstructure and mechanical properties. The work is to support the development of a digital platform informed approach to AM component qualification and certification for nuclear applications.
Fandom: Historicized Fandom and the Conversation between East and West Perspectives

: Digital fandom is traditionally connected to the concept of “ participatory culture ” (Jenkins 1992) and framed as a novelty developed thanks to the so-called “ Internet turn ” . We cannot deny the fact that fandom has changed with digitalization, but the focus on “ digital fandoms ” has often led to an overestimation of the novelty of modern fan communities. In this chapter, we study fandom using a historical and comparative approach demonstrating that, if we historicize fandom, we can easily see how digital fan practices can often be dated back to a pre-digital era. We will try to understand why scholarship has been focusing on the “ Internet turn, ” neglecting other shifts, by looking at the key issue of fan productivity as one of the most popularized traits of digital fandom. By inserting fandom in a broader transnational context and analyzing different case studies, from the East and West, we will also show that different kinds of fandom definitions and fan traits might become visible if we focus on nonwhite fans ’ historical participation.