bluuebunny/crossref_metadata_2025 huggingface dataset:
Resurrecting essential amino acid biosynthesis in a mammalian cell
Authors: Trolle Julie , McBee Ross M. , Kaufman Andrew , Pinglay Sudarshan , Berger Henri , German Sergei , Liu Liyuan , Shen Michael J. , Guo Xinyi , Martin J. Andrew , Pacold Michael , Jones Drew R. , Boeke Jef D. , Wang Harris H.
Published: August 2021

Major genomic deletions in independent eukaryotic lineages have led to repeated ancestral loss of biosynthesis pathways for nine of the twenty canonical amino acids1. While the evolutionary forces driving these polyphyletic deletion events are not well understood, the consequence is that extant metazoans are unable to produce nine essential amino acids (EAAs). Previous studies have highlighted that EAA biosynthesis tends to be more energetically costly2,3, raising the possibility that these pathways were lost from organisms with access to abundant EAAs in the environment4,5. It is unclear whether present-day metazoans can reaccept these pathways to resurrect biosynthetic capabilities that were lost long ago or whether evolution has rendered EAA pathways incompatible with metazoan metabolism. Here, we report progress on a large-scale synthetic genomics effort to reestablish EAA biosynthetic functionality in a mammalian cell. We designed codon-optimized biosynthesis pathways based on genes mined fromEscherichia coli. These pathways werede novosynthesized in 3 kilobase chunks, assembledin yeastoand genomically integrated into a Chinese Hamster Ovary (CHO) cell line. One synthetic pathway produced valine at a sufficient level for cell viability and proliferation, and thus represents a successful example of metazoan EAA biosynthesis restoration. This prototrophic CHO line grows in valine-free medium, and metabolomics using labeled precursors verifiedde novobiosynthesis of valine. RNA-seq profiling of the valine prototrophic CHO line showed that the synthetic pathway minimally disrupted the cellular transcriptome. Furthermore, valine prototrophic cells exhibited transcriptional signatures associated with rescue from nutritional starvation. This work demonstrates that mammalian metabolism is amenable to restoration of ancient core pathways, thus paving a path for genome-scale efforts to synthetically restore metabolic functions to the metazoan lineage.
Influential social marketing interventions in physical activity promotion
Authors: Ebrahimipour Hajar , Mokhtari Dinani Maryam , Pandari Abbas Rezaei
Published: August 2021

Purpose

The purpose of this paper is to identify and rank the influential social marketing factors for physical activity promotion.

Design/methodology/approach

A descriptive-survey approach is used in this study. First, the influential social marketing factors for physical activity promotion were determined through the review of theoretical foundations and literature. The factors with a >0.7 content validity index (CVI) value, based on the experts' opinion, were selected. A total of 23 individuals participated in the study, including sports marketing experts and members of physical activity committees of Iranian sports federations, and they were selected purposively. The study data were collected using a pairwise comparison questionnaire and analyzed using the DEMATEL-based analytic network process (DANP) method.

Findings

In this study, a total of 17 influential social marketing factors were identified and categorized in 5 dimensions: product, price, place, promotion and partnership. Based on DEMATEL-based analytic network process (DANP) results, the “promotion” with the weight of 0.212 was the most important dimension and “providing inexpensive sports services” with the weight of 0.096 was the most important social marketing factor influencing the promotion of the physical activity.

Originality/value

The results highlight the importance of sport for all services expenses and costs in promoting physical activity. Thus, the results can be the basis for policies regarding social marketing to promote physical activity.
MHD stagnation point flow on a shrinking surface with hybrid nanoparticles and melting phenomenon effects
Authors: Pop Ioan , Waini Iskandar , Ishak Anuar
Published: August 2021

Purpose

This study aims to explore the stagnation flow over a shrinking surface in a hybrid nanofluid consists of Al2O3 and Cu nanoparticles. Here, the flow is subjected to the magnetohydrodynamic (MHD) and the melting phenomenon effects.

Design/methodology/approach

The similarity variables are used to gain the similarity equations. These equations are solved via the bvp4c solver. The effects of several physical parameters on the flow and the thermal characteristics of the hybrid nanofluid are analysed and discussed. Later, the temporal stability analysis is used to determine the stability of the dual solutions obtained as time evolves.

Findings

Results show that two solutions are found for the limited range of the stretching/shrinking parameter

λ, and then these solutions are terminated at

λ=λc. The rise of the melting parameter

Me from 0 to 2 contributes to enhance 109.63% of the local Nusselt number

Rex-1/2Nux and 3.30% of the skin friction coefficient

Rex1/2Cf. Contrarily, the values of

Rex-1/2Nux and

Rex1/2Cf decline by 25.04% and 5.58%, respectively, as the magnetic parameter

Mg increases from 0 to 0.3. Additionally, Al2O3-Cu/water has the highest values of

Rex1/2Cf and the lowest values of

Rex-1/2Nux. Lastly, it is found that the first solution is physically stable as time evolves.

Originality/value

This paper considers the MHD stagnation point flow of a hybrid nanofluid over a shrinking surface with the melting phenomenon effects. Most importantly, it is shown that there exist dual solutions within a specific range of the physical parameters. Besides, the temporal stability of the solutions is also reported in this study. The finding can contribute to foresee the flow and thermal behaviours in industrial applications. Also, the suitable values of parameters can be determined to avoid misjudgement in flow and heat transfer analysis.
Research on the applicability and impact of CO2 emission reduction policies on China’s steel industry
Authors: Duan Ye , Han Zenglin , Zhang Hao , Wang Hongye
Published: August 2021

Purpose

Environmental problems such as CO2 (Carbon Dioxide) emissions have seriously affected the development of the steel industry, which has urged the industry to adopt a more effective emission reduction policy. This paper aims to analyze the impact of various CO2 emission reduction policies combinations on the economic benefits and environmental changes of the steel industry and to determine the scope of application.

Design/methodology/approach

To compare the impact and applicable implementation conditions, a production decision game model that incorporates these two policies has been constructed. Short-, medium- and long-term constraints are set on the emission reduction indicators and the indicators’ changes under various scenarios are compared.

Findings

In the case of a single emission reduction policy, the carbon trading (CT) mechanism is better than the carbon tax mechanism. The mixed carbon trading mechanism is superior to the mixed carbon tax mechanism in terms of total output and subsidies, but worse in terms of overall social welfare, producer surplus and macro losses.

Originality/value

This paper constructs multiple emission reduction and production backgrounds and discusses the impact of the comprehensive implementation of these policies, which is practically absent in previous studies. It is in line with the current industrial policy for stable production and environmental protection and also provides a reference for the formulation of detailed policies in the future.
Drivers and barriers of new product development success: evidence from an emerging economy setting country-Turkey
Authors: Duran Halit , Temel Serdal , Scholten Victor
Published: August 2021

Purpose

Context characteristics of emerging economies differ significantly from those in developed economies. Considering this substantial difference, this study aims to identify the drivers and barriers for new product development (NPD) success in the context of an emerging economy by drawing on the resource-based view.

Design/methodology/approach

Data was collected from firms in different sectors in the Aegean Region of Turkey using the Wageningen Innovation Assessment Tool. Of 189 responses, 94 fit the criteria and used for statistical analysis. The data is analyzed using a two-step procedure, namely, a confirmatory factor analysis followed by a binary logistic regression that is used to model the probability in the study of the success of NPD.

Findings

The results reveal that along with the context characteristics of an emerging economy setting, internal capabilities matter for NPD success. Based on interviews with NPD managers, it was found that, among other factors, the close relationship with local customers is key for new product success, while introducing high innovative products to the market of an emerging economy may not be appropriate due to the specific conditions of such economies.

Practical implications

This study will be useful to the managers to understand the extent to which the degree of newness of a product affects NPD success in an emerging economy setting. It also highlights the importance of securing firm resources before starting an innovation activity in this setting where resources such as financial resources, knowledge and physical resources are limited. From a policy perspective, this study provides certain insights as well. That is, government officials in emerging economies should be very careful about their informal actions that might disrupt the investment and innovation environment.

Originality/value

Emerging economies are important for large firms seeking growth. They initiate manufacturing activities and increasingly perform innovation activities in those countries. However, the conditions to innovate are different from those in developed economies. Research into the factors that drive innovation is largely in an embryonic state. This study offers NPD researchers a deeper understanding of the drivers and barriers to innovation, particularly internal ones that may affect the NPD success in an emerging economy setting, in this case, that of Turkey. The results provide suggestions for policymakers to consider during the development of new innovation policies. For practitioners, this study outlines novel combinations of internal factors that lead to NPD success.
Challenges and opportunities in human robot collaboration context of Industry 4.0 - a state of the art review
Authors: Inkulu Anil Kumar , Bahubalendruni M.V.A. Raju , Dara Ashok , K. SankaranarayanaSamy
Published: August 2021

Purpose

In the present era of Industry 4.0, the manufacturing automation is moving toward mass production and mass customization through human–robot collaboration. The purpose of this paper is to describe various human–robot collaborative (HRC) techniques and their applicability for various manufacturing methods along with key challenges.

Design/methodology/approach

Numerous recent relevant research literature has been analyzed, and various human–robot interaction methods have been identified, and detailed discussions are made on one- and two-way human–robot collaboration.

Findings

The challenges in implementing human–robot collaboration for various manufacturing process and the challenges in one- and two-way collaboration between human and robot are found and discussed.

Originality/value

The authors have attempted to classify the HRC techniques and demonstrated the challenges in different modes.
Envisioning the challenges of the pharmaceutical sector in the Indian health-care industry: a scenario analysis
Authors: Festa Giuseppe , Kolte Ashutosh , Carli Maria Rosaria , Rossi Matteo
Published: August 2021

Purpose

This study aims to access, analyze and highlight opportunities and problems of the Indian pharmaceutical sector in the broader national health-care industry. The recent changes in the field, at the institutional and corporate levels, have placed India in the spotlight of the global pharmaceutical market, but several threats and weaknesses could limit this expansion.

Design/methodology/approach

Descriptive and inferential analyses have been based on empirical data extracted from authenticated data sources. Subsequently, a narrative strengths, weaknesses, opportunities and threats analysis was performed based on the results of prior investigations and on qualitative data that were retrieved from a marketing intelligence examination to generate an overall scenario analysis.

Findings

Indian pharmaceutical companies have faced several challenges on various fronts. In the home market, drug prices are controlled by the drug price control order; therefore, there is strong pressure on revenues and subsequently on costs. In the international market, threats derived from pharmaceutical multinational companies are emerging as tough obstacles to overcome.

Practical implications

More focus on patents for innovative drugs is required, instead of concentrating primarily on generic drugs. There is a need for policymakers to work on the sustainability and development of the industry, while the companies must redesign their orientation toward enhancing innovation capabilities. In addition, at the level of corporate strategy, firms should establish collaborations and alliances and expand their industrial marketing vision.

Originality/value

This study provides a global overview of the potential growth and development of the Indian pharmaceutical sector, comparing it with internal trends and external competition. The most relevant contribution of the research relies on the shift to innovative production that Indian companies must adopt (after years of focusing only on generic drugs), and in this vein, appropriate industrial marketing solutions are indispensable.
Strategic orientations, marketing capabilities and innovativeness: an adaptive approach
Authors: Akgün Ali E. , Polat Volkan
Published: August 2021

Purpose

This study aims to investigate marketing capabilities that represent the marketing mix from an adaptive perspective: brand management, customer relationship management, price management and multi-channel management. Also, this study identifies how adaptive marketing capabilities (AMCs) enrich superior innovativeness and speed-to-market regarding innovation orientation and marketing orientation as the two critical functions.

Design/methodology/approach

A questionnaire-based research was performed to test the proposed hypotheses. The data were collected from predominately marketing or research and development managers/senior specialists in 247 firms.

Findings

Strategic orientations that cover market and innovation orientation facilitate a firm’s AMCs, positively affecting its innovativeness and speed-to-market. Also, AMCs mediate the relationship between strategic orientations, and innovativeness, and speed-to-market. Further, this study confirms the complementary association of AMC-related variables in enhancing firm innovativeness and speed-to-market.

Research limitations/implications

This study is subject to the limitations inherent in survey design, particularly convenient sampling and single informants.

Originality/value

This study broadens understanding of dynamic capabilities theory by examining how marketing capabilities can be enhanced and examined from an adaptive perspective for firms. This study also presents a model for the potential relationships among strategic orientations, AMCs, innovativeness and speed-to-market.
Entrepreneurial resilience during the Covid-19 pandemic: navigating survival, continuity and growth
Authors: Purnomo Boyke Rudy , Adiguna Rocky , Widodo Widodo , Suyatna Hempri , Nusantoro Bangun Prajanto
Published: August 2021

Purpose

This study aims to explore how small and medium-sized enterprises (SMEs) in Indonesia display resilience in response to the Covid-19 pandemic.

Design/methodology/approach

A qualitative research design was used, which involved semi-structured interviews on five creative industry-based businesses in Yogyakarta, Indonesia. A narrative inquiry approach was used to obtain an in-depth understanding of SMEs’ resilience. The data obtained were analyzed using thematic analysis via MaxQDA 2020.

Findings

The Covid-19 pandemic triggered the emergence of both new opportunities and new constraints for SMEs. These, in turn, significantly interrupt their business model. SMEs are found to navigate survival, continuity and growth by drawing from their resourcefulness and firm-level strategies to cope with the new opportunities and constraints.

Research limitations/implications

This study was conducted qualitatively based on five SMEs in the creative industry in Indonesia. This limits the ability to compare the findings across different economic sectors.

Practical implications

SMEs facing emergent constraints may need to find new ways to recombine existing resources and simultaneously seek to innovate their business model. Business owners and entrepreneurs should adopt a positive mindset such as optimism, perseverance and efficacy, to cope with adversity. Growth-oriented SMEs may make use of a competitive mindset such as flexibility, speed and innovation, to spot and exploit opportunities that emerge from the crisis.

Social implications

SMEs’ resilience should be understood not only in terms of economic survival and continuity but, more deeply, about their social contribution to the localities where they operate.

Originality/value

This study illustrates the process of how adaptive resilience is adapted and executed by SMEs. It also contributes to entrepreneurial resilience and resourcefulness literature by explaining how entrepreneurs anticipate, respond to and leverage from the crisis.
The relationship between financial reporting standards and accounting irregularities: evidence from US banks
Authors: Akgün Ali İhsan , Altunbaş Yener , Uymaz Yurtsev
Published: August 2021

Purpose

The purpose of this paper is to explore whether the choice of International Financial Reporting Standards (IFRS) vs Generally Accepted Accounting Principles (GAAP) is associated with the frequency and likelihood of accounting irregularities and fraud in US banks.

Design/methodology/approach

The authors examine the relationship between financial reporting standards and accounting irregularities in publicly listed US banks. Using a sample of 4,284 banks with accounting irregularities observed in the USA over the period of 1996–2014. They used logit model to estimate the likelihood of corporate misreporting having been committed in terms of accounting irregularities.

Findings

The authors show that banks that use US GAAP exhibit better operating performance than fraudulent banks that use IFRS except for certain variables. They also find that fraudulent banks are more likely to commit accounting irregularities when they have to follow IFRS and banks have relatively better bank performance.

Practical implications

Overall, the empirical findings result consistent with Kohlbeck and Warfield’s (2010) find that accounting standards are linked to fewer accounting irregularities.

Originality/value

In this study, accounting irregularities have a significant effect on bank performance during the Dodd–Frank period. It finds that banks that choose to use IFRS are more likely to have accounting irregularities and to engage in fraud.
Can the sense of ta’awun behavior reduce voluntarily job turnover in Indonesia?
Authors: Sudarti Ken , Fachrunnisa Olivia , Ratnawati Alifah
Published: August 2021

Purpose

This study aims to examine the role of ta’awun in reducing voluntary turnover intention. The authors defined ta’awun as the willingness to help colleagues without being asked and expecting rewards as promised by Islam. Also, the antecedent variables of organizational identification and job embeddedness are used to predict ta’awun.

Design/methodology/approach

This study used 216 respondents from Islamic Universities in Indonesia. Structural equation model was used to analyze data and test the empirical model.

Findings

Job embeddedness and organizational identification can improve ta’awun behavior. Ta’awun behavior has also been proven to be able to reduce voluntary turnover intention as well as successfully mediating the relationship between job embeddedness and organizational identification with voluntary turnover intention.

Research limitations/implications

Ta’awun enriches organizational citizenship behavior (OCB) studies which are intervened with Islamic values. The questionnaire given to respondents are very susceptible for self-response bias so that this type of bias influences the conclusion. Thus, consistency of results can be retested in several different objects.

Practical implications

Organizations need to consider the factor of religiosity when recruiting employees. HRM practices need to be encouraged to create organizational identification through pride in the organization to reduce voluntary turnover intention through ta’awun behavior.

Originality/value

The Ta’awun concept is a refinement of the previously existing concept, which is OCB. Orientation in the world and the hereafter that underlies this ta’awun behavior is more effective in reducing the intention of voluntary displacement.
The substance and form of Islamic Finance instruments: an accounting perspective
Authors: Ebrahim Ahmed , Abdelfattah Tarek
Published: August 2021

Purpose

This study aims to critically analyze the fundamentals of the current major Islamic Finance (IF) instruments and contracts in light of both the foundations of IF and the concept of substance over form in the accounting conceptual framework. Such analysis is believed to be necessarily for the IF institutions to provide better and more genuine service to their customers.

Design/methodology/approach

To achieve the study purpose, the methodology is based on theoretical analysis and analytical review of the major IF contracts.

Findings

The IF industry needs to focus on the economic substance of the products offered to their clients. In developing and promoting their products, IF institutions need to focus on the ultimate and substantial goals of Islamic Sharia rather than re-packaging existing conventional products under different arrangements and formats to make them appear as Sharia-compliant to their clients. Both religious scholars and IF professionals need to engage in much deeper analysis and understanding of the substantial design of IF instruments and the concept of usury in modern economy.

Research limitations/implications

This paper does not intend to develop a comprehensive framework for the design of IF instruments to meet the economic substance and ultimate goals of IF principles or measure such economic substance. However, that is definitely a subject for further research.

Originality/value

By applying concepts like substance over form from other business fields such as the accounting theoretical framework to the IF instruments and contracts, we should gain better understanding and practical implications of these instruments and figure out ways to improve their design to be more consistent with and better serve the ultimate goals of the Islamic Sharia.
Deadly dialogues: The Magherini case and police brutalities in Italy
Authors: Scalia Vincenzo
Published: August 2021

Purpose

This paper looks at police brutalities in Italy. In particular, the discussion focusses on the case of the death of Riccardo Magherini, who was stopped by the Corpo dei Carabinieri (CC), a branch of the Italian Army operating as a police force, on the 3rd of March 2014. The paper focusses on the way the police agents involved in the Magherini trial, both witnesses and defendants, made sense of the case. Their answers to the questions put to them by case lawyers or judges during the first trial in February 2016 will be closely examined.

Design/methodology/approach

Discussion of the case will rely on material drawn from court files. The Carabinieris internal reports on the incident and the court transcription of the agents questioning will form the basis for an ethnographic analysis of the case. The author will then use the case analysis as the starting point for a broader discussion on police culture. While ethnography generally consists of direct on-the-ground participant observation Geertz 1992, the author’s methodology of using legal transcripts and reports can nevertheless be considered ethnographical. .

Findings

Discussion will consider the importance of an ethical element to the internal culture of the Italian police forces which influences their street practice. Italian police have an ethical approach in that they believe their role is to be able separate good from bad and protect society from the bad. Moreover they have operated within a context of impunity which has produced over time a critical threshold according to which specific individuals and groups deemed as dangerous classes are considered outside the realm of normal civilised society and as such can be treated differently in contemporary Italy.

Originality/value

The originality of this paper relates to two distinct elements. The first one concerns the context analysed, as the peculiarities of the Italian police are hardly known to the larger international public. The second aspect relates to the specificity of a case. Magherini was not a marginal person, he was an Italian citizen, but he suffered from a brutality that caused his death. The dynamics of this outcome will be closely analysed.
Videogames-as-a-service: converting freemium- to paying-users through pop-up advertisement value
Authors: Hussain Ali , Abbasi Amir Zaib , Hollebeek Linda D. , Schultz Carsten D. , Ting Ding Hooi , Wilson Bradley
Published: August 2021

Purpose

Though the videogame literature is thriving, little remains known regarding the effectiveness of pop-up ads that appear in videogames. Addressing this gap, this study, therefore, aims to explore pop-up ads as an important tool to prompt gamer-perceived advertisement value and their subsequent intent to install the advertised videogame.

Design/methodology/approach

To frame the analyses, the authors adopt and extend Ducoffe’s advertising value model by incorporating the visual/audio aesthetic videogame components that are largely overlooked in prior research. Using a self-administered survey, data were collected from 321 online gamers. The authors tested the model by using partial-least-squares-based structural equation modeling (PLS-SEM).

Findings

The results indicate that pop-up ad-related incentives, entertainment, credibility, personalization, audio aesthetics and irritation significantly affect user-perceived ad value. In turn, perceived ad value was found to affect players’ intent to install the advertised videogame.

Research limitations/implications

Though the findings corroborate the importance of pop-up ads being perceived as informative and/or entertaining, they also emphasize the value of personalized ads, ad-related incentives and audio aesthetic, which impact gamers’ intent to install the advertised videogame.

Practical implications

This study advances managerial understanding of videogame-based services, which is expected to be particularly useful for freemium-based videogame marketers and developers.

Originality/value

By extending Ducoffe’s model of advertising value, the authors apply the proposed framework in the online videogaming-based pop-up ad context, and explore the effect of user-perceived pop-up ad value on their intent to install the advertised videogame.
Necessary evil: a strategy to manage dysfunctional customer behavior
Authors: Huang Yu-Shan (Sandy) , Fang Xiang , Liu Ruping
Published: August 2021

Purpose

The purpose of this paper is to investigate how and when used by employees influences witnessing customers’ willingness to spread positive word of mouth (WOM).

Design/methodology/approach

This research used a qualitative method to develop a typology of necessary evil using two pilot studies and an experimental study to test the theoretical model.

Findings

The results show that the necessary evil used by employees to manage dysfunctional customers positively influences witnessing customers’ perceptions of distributive, procedural and interactional justice and their subsequent deontic justice perceptions, resulting in their willingness to spread positive WOM. Moreover, the positive influence of necessary evil on witnessing customers’ responses is strengthened when dysfunctional customer behavior (DCB) targets another customer as opposed to an employee.

Practical implications

This research offers service providers a better understanding of how to manage DCBs.

Originality/value

This paper contributes to the existing literature by introducing necessary evil to the service literature, proposing a new typology of employee response strategies to DCB based on necessary evil and examining how necessary evil drives positive customer responses. Additionally, it is among the first to examine the relationship between deontic justice and traditional justice mechanisms.
Double symmetry in Niklas Luhmann's moral communication
Authors: Higuchi Ayumi
Published: August 2021

Purpose

This study aims to review Luhmann's theory of moral communication while focusing on symmetry conditions, in light of Armin Nassehi's criticism, to clarify issues regarding this concept. Then, Luhmann's symmetry condition is reconstructed as a concept containing double meaning via a case study in Japan. Correspondingly, interesting situations and characteristics of moral communication, such as “inflation,” the “polemogene” and ubiquity of moral communication, are interpreted more consistently.

Design/methodology/approach

In today's society, moral communication may spiral out of control and even be fatal. By examining Niklas Luhmann's theory, in this paper, the author elaborates on why and how this mechanism occurs.

Findings

The author emphasizes that the suspicion pertaining to the asymmetry of communication is stressed in the case of anonymity. When an individual communicates using a moral code, it is impossible to discern whether the implications of self-bindingness are undermined or not through observations or consequences of communication and can only be questioned or confirmed through communication. However, criticizing the outburst of the masses and exchanging blame by isolating only one aspect of such a phenomenon will only be superficial.

Originality/value

This study reveals that the very condition that makes moral communication possible enables people to communicate respectfully or contemptuously with others without any special qualification. Such an analysis can serve as a theoretical underpinning for the analysis of today's phenomena.
Internal audit quality and earnings management: evidence from the UK
Authors: Ismael Hazem Ramadan , Kamel Hany
Published: August 2021

Purpose

This study aims to examine the association between internal audit quality and the involvement of UK companies in earnings management practices.

Design/methodology/approach

To measure the internal audit quality, this study uses 115 responses for a postal questionnaire that was addressed to the heads of internal audit departments in a sample of non-financial listed companies in the UK context. The other financial and governance data for the respondent companies were collected from the Datastream and the companies’ annual reports. The present study uses the signed abnormal accruals as a proxy for earnings management and uses both logistic and ordinary least squares regression models to test the research hypothesis.

Findings

This study finds a negative relationship between the internal audit quality and the abnormal accruals, implying the prominent role of internal audit in reducing the upwards earnings management. The study also finds a significant impact of the internal audit competence on reducing the engagement of UK companies in income-increasing earnings management compared to the internal audit independence. This remarkable result suggests the companies need to focus more on enhancing the internal audit competence to reduce the opportunistic management’s behaviour.

Practical implications

This study has important implications for the internal audit’s practice, regulation and research.

Originality/value

This is the first study that investigates the relationship between internal audit quality and earnings management in the UK context. Furthermore, it uses a comprehensive measure for the internal audit function (IAF) quality covering different aspects of IAF quality based on the global Institute of Internal Auditor standards and prior internal audit literature.
Vitamin E ameliorates disturbances in testosterone pathway and sperm quality of male rats induced by the glycosides vicine and convicine of Vicia faba
Authors: Koriem Khaled M.M. , Arbid Mahmoud S.S.
Published: August 2021

Purpose

This paper aims to design to evaluate the protective effect of vitamin E to ameliorate the disturbances in testosterone pathway and sperm quality of male rats induced by the glycosides vicine (V) and convicine (C) of Vicia faba.

Design/methodology/approach

Forty male albino rats were divided into five equal groups; control, paraffin oil, V (400 mg/kg) C (150 mg/kg)-treated group, vitamin E (100 mg/kg) + VC-treated group, and vitamin E (200 mg/kg) + VC-treated groups which injected intraperioneally (IP) with 0.5-ml saline, 0.5-ml paraffin oil,V (400 mg/kg) and C (150 mg/kg) of Vicia faba, vitamin E (100 mg/kg) + VC-treated groups, and Vitamin E(200 mg/kg) + VC-treated groups, respectively. Blood and testicular tissue were obtained after one month of the study. The male genital organs were calculated. Testosterone (Ts), luteinizing hormone (LH), follicle stimulating hormone (FSH), dehydroepiandrosterone sulfate (DHEA-SO4), sex hormone binding globulin (SHBG),?-glutamyl transpeptidase (?-GT), glucose-6-phosphate dehydrogenase (G6PD), 3ß-hydroxysteroid dehydrogenase (3ßHSD), lactate dehydrogenase (LDH), spermatozoa concentration, percent of mortality and abnormal sperms were evaluated.

Findings

The VC-treated group showed significant decrease (p < 0.01) in Ts, DHEA-SO4, G6PD, spermatozoa number and mortality percent, as well as, the male genital organs (testes, epidydemis, seminal vesicle, prostate and vasa deferentia) while significant increase (p < 0.01) was found in LH, FSH, SHBG, LDH, ?-GT, sperms monoclonal Ki-67, and abnormal spermatocytes levels compared with control group. Vitamin E co-injection with VC-treated group returned all these parameters to the normal values. The higher dose of vitamin E (200 mg/kg) was more effect than the lower dose (100 mg/kg).

Originality/value

Vicia faba contains V and C glycosides. The V and C glycosides in Vicia faba are hydrolyzed by intestinal microflora to aglycones divicine and isouramil, respectively. Divicine and isouramil are highly reactive compounds generating free radicals where divicine and isouramil are the main factors of favism. The V and C glycosides induced disturbances in testosterone pathway and sperm quality of male rats and vitamin E ameliorates these disturbances.
A reflective commentary about teaching international non-accounting postgraduates amid COVID-19
Authors: Yong Sue
Published: August 2021

Purpose

This study aims to highlight the experience of teaching accounting to non-accounting international postgraduates both pre- and during COVID-19.

Design/methodology/approach

Reflections and anecdotal evidence from 550 students that experienced face-to-face and blended teaching mode in 2019 and 2020 were used.

Findings

The accounting course is contextualised to non-accounting disciplines. International postgraduates showed varying levels of adaptability towards the blended teaching approach. During the lockdown, students from India were more vocal and sought assistance more than those from China. Chinese students asked for assistance only when it was necessary. Excessive emails from students seeking reassurances and affirmations were common during the lockdown, and therefore, there is a greater need for pastoral care.

Research limitations/implications

This paper evaluates the impact of COVID-19 on international students enrolled in one accounting course in one university in 2019 and 2020. The comments based on personal observations and experience may result in some subjectivity and bias.

Practical implications

The findings will help academics, institutional leaders and support staff to evaluate and improve teaching quality and service to international students.

Originality/value

With the uncertainty caused by COVID-19 and the commercialisation of global education, this study adds to the discussion of teaching accounting to non-accountants during a crisis. It provides insights into the cultural influences and experiential differences relating to teaching international students.
Accountability and transparency as levers to promote public trust and police legitimacy: findings from a natural experiment
Authors: Kochel Tammy Rinehart , Skogan Wesley G.
Published: August 2021

Purpose

This paper examines the President's Task Force on 21st Century Policing's recommendation that police promote trust and legitimacy by creating a culture of transparency and accountability.

Design/methodology/approach

The study is based on a panel survey of 841 Chicago residents that was interrupted between the waves by a momentous local policing event that proved to be known to virtually every participant. The reinterview period encompassed this event, its political repercussions and subsequent efforts to hold Chicago Police accountable and increase transparency. The authors examine whether these events and reform efforts improved African Americans' assessments of police legitimacy and trust relative to other respondents.

Findings

Trust in Chicago Police improved by 21%, and trust in neighborhood police increased 30% among Black residents. In contrast, views of Whites became more negative, declining by 62% in their assessments about Chicago Police and by 39% regarding neighborhood police.

Originality/value

Events occurring between the waves of a panel survey created an opportunity to examine the impact of events on residents of a large and diverse city. The authors discuss why reforms promoting transparency and police accountability can alter levels of trust in the police but in different and politically consequential ways.
Multi-material distribution planning for additive manufacturing of biomimetic structures
Authors: Joyee Erina Baynojir , Huang Jida , Lichade Ketki Mahadeo , Pan Yayue
Published: August 2021

Purpose

The purpose of this study is to develop a novel approach to designing locally programmed multi-material distribution in a three-dimensional (3D) model, with the goal of producing a biomimetic robot that could mimic the locomotion of living organisms.

Design/methodology/approach

A voxelized representation is used to design the multi-material digital model and the material distribution in the model is optimized with the aims of mimicking the deflection dynamics of a real-life biological structure (i.e. inchworms) during its locomotion and achieving smooth deflection between adjacent regions. The design is validated post-fabrication by comparing the bending profiles of the printed robot with the deflection reference images of the real-life organism.

Findings

The proposed design framework in this study provides a foundation for multi-material multi-functional design for biomimicry and a wide range of applications in the manufacturing field and many other fields such as robotics and biomedical fields. The final optimized material design was 3D printed using a novel multi-material additive manufacturing method, magnetic field-assisted projection stereolithography. From the experimental tests, it was observed that the deflection curve and the deflection gradient of the printed robot within the adjacent regions of the body agreed well with the profiles taken from the real-life inchworm.

Originality/value

This paper presents a voxelized digital representation of the material distribution in printed parts, allowing spatially varied programming of material properties. The incorporation of reference images from living organisms into the design approach is a novel approach to transform image domain knowledge into the domain of engineering mechanical and material properties. Furthermore, the novel multi-material distribution design approach was validated through designing, 3D printing and prototyping an inchworm-inspired soft robot, which showed superior locomotion capability by mimicking the observed locomotion of the real inchworm.
Curing toxicity – developing design principles to buffer toxic behaviour in massive multiplayer online games
Authors: Kordyaka Bastian , Kruse Björn
Published: August 2021

Purpose

The purpose of this paper is to investigate toxic behaviour (TB) that significantly harms individuals’ gameplay experience in multiplayer online video games. Multiplayer online video games allow to simultaneously interact with others in real time. They can be considered as digital communities unifying a group of players within a video game. TB is characterized by spreading a bad mood (e.g. upsetting and insulting) leading to unsatisfying outcomes in team-based multiplayer environments.

Design/methodology/approach

Using mixed methods, the authors show that handling TB should be addressed more firmly on a level of game design. First, the authors test the explanatory power of the online disinhibition effect (ODE) and its antecedents on TB using a quantitative survey (N = 320) and structural equation modelling. Specifically, the authors show that dissociative anonymity, asynchronicity, solipsistic introjection, dissociative imagination and minimization of authority have a mediated effect through toxic disinhibition as predictors of TB. Second, the authors conduct a focus group workshop (N = 10) with experts from diverse disciplines to derive design principles on a level of game design.

Findings

The results indicate that transparency and imminent feedback are still underutilized elements in game design that can significantly buffer several forms of TB. By developing a heuristic prototype and exemplary design principles in subsequent categories, the authors address all relevant in-game scenarios. With this study, the authors provide researchers and practitioners helpful insights on how to increase the well-being and safety of gaming communities.

Originality/value

ODE already showed its explanatory potential in the neighbouring context of cyberbullying. Embedded in theories of negative behaviour on the internet, the authors propose a holistic and theory-driven approach to handle TB on a level of game design. The authors’ insights allow for a better understanding of an innovative entity of the dark side of technology diffusion and adverse side effects linked to it.
Improving the performance of hierarchical wireless sensor networks using the metaheuristic algorithms: efficient cluster head selection
Authors: Kiani Farzad , Seyyedabbasi Amir , Nematzadeh Sajjad
Published: August 2021

Purpose

Efficient resource utilization in wireless sensor networks is an important issue. Clustering structure has an important effect on the efficient use of energy, which is one of the most critical resources. However, it is extremely vital to choose efficient and suitable cluster head (CH) elements in these structures to harness their benefits. Selecting appropriate CHs and finding optimal coefficients for each parameter of a relevant fitness function in CHs election is a non-deterministic polynomial-time (NP-hard) problem that requires additional processing. Therefore, the purpose of this paper is to propose efficient solutions to achieve the main goal by addressing the related issues.

Design/methodology/approach

This paper draws inspiration from three metaheuristic-based algorithms; gray wolf optimizer (GWO), incremental GWO and expanded GWO. These methods perform various complex processes very efficiently and much faster. They consist of cluster setup and data transmission phases. The first phase focuses on clusters formation and CHs election, and the second phase tries to find routes for data transmission. The CH selection is obtained using a new fitness function. This function focuses on four parameters, i.e. energy of each node, energy of its neighbors, number of neighbors and its distance from the base station.

Findings

The results obtained from the proposed methods have been compared with HEEL, EESTDC, iABC and NR-LEACH algorithms and are found to be successful using various analysis parameters. Particularly, I-HEELEx-GWO method has provided the best results.

Originality/value

This paper proposes three new methods to elect optimal CH that prolong the networks lifetime, save energy, improve overhead along with packet delivery ratio.
Performance evaluation of intermediate temperature solid oxide fuel cell-gas turbine hybrid power system
Authors: Bavirisetti Sushanth , Sahu Mithilesh Kumar
Published: August 2021

Purpose

The purpose of this paper is to analyze the performance of the gas turbine cycle integrated with solid oxide fuel cell technology. In the present work, intermediate temperature solid oxide fuel cell has been considered, as it is economical, can attain an activation temperature in a quick time, and also have a longer life compared to a high-temperature solid oxide fuel cell, which helps in the commercialization and can generate two ways of electricity as a hybrid configuration.

Design/methodology/approach

The conceptualized cycle has been analyzed with the help of computer code developed in MATLAB with the help of governing equations. In this work, the focus is on the performance investigation of a Gas turbine intermediate temperature solid oxide fuel cell hybrid cycle. The work also analyzes the performance behavior of the proposed cycle with various design and operating parameters.

Findings

It is found that the power generation efficiency of the IT-SOFC-GT hybrid system reaches up to 60% (LHV) for specific design and operating conditions. The cycle calculations of an IT-SOFC-GT hybrid system and its conceptual design have been presented in this work.

Originality/value

The unique feature of this work is that IT-SOFC has been adopted for integration instead of HT-SOFC, and this work also provides the performance behavior of the hybrid system with varying design and operating parameters, which is the novelty of this work. This work has significant scientific merit, as the cost involved for the commercialization of IT-SOFC is comparatively lower than HT-SOFC and provides a good option to energy manufacturers for generating clean energy at a low cost.