bluuebunny/crossref_metadata_2025 huggingface dataset:
Epigenomic differences in the human and chimpanzee genomes are associated with structural variation
Authors: Zhuo Xiaoyu , Du Alan Y. , Pehrsson Erica C. , Li Daofeng , Wang Ting
Published: December 2020

Structural variation (SV), including insertions and deletions (indels), is a primary mechanism of genome evolution. However, the mechanism by which SV contributes to epigenome evolution is poorly understood. In this study, we characterized the association between lineage-specific indels and epigenome differences between human and chimpanzee to investigate how SVs might have shaped the epigenetic landscape. By intersecting medium-to-large human–chimpanzee indels (20 bp–50 kb) with putative promoters and enhancers in cranial neural crest cells (CNCCs) and repressed regions in induced pluripotent cells (iPSCs), we found that 12% of indels overlap putative regulatory and repressed regions (RRRs), and 15% of these indels are associated with lineage-biased RRRs. Indel-associated putative enhancer and repressive regions are approximately 1.3 times and approximately three times as likely to be lineage-biased, respectively, as those not associated with indels. We found a twofold enrichment of medium-sized indels (20–50 bp) in CpG island (CGI)–containing promoters than expected by chance. Lastly, from human-specific transposable element insertions, we identified putative regulatory elements, including NR2F1-bound putative CNCC enhancers derived from SVAs and putative iPSC promoters derived from LTR5s. Our results show that different types of indels are associated with specific epigenomic diversity between human and chimpanzee.
Measurement uncertainty and management bias in accounting estimates: the perspective of key audit matters reported by Chinese firms' auditors
Authors: Lau Chee Kwong
Published: December 2020

Purpose

This study examines (1) the extent of key audit matters (KAMs) reported by auditors is related to accounting estimates, (2) whether measurement uncertainty and management bias affect auditors to do so and (3) whether the use of accounting estimates, given the measurement uncertainty and management bias reported in KAMs adversely affects the decision usefulness of accounting information.

Design/methodology/approach

Data on key audit matters, accounting estimates, measurement uncertainty, management bias, etc. were collected from the auditor's reports of 351 sample Chinese listed firms. It employs regression analyses to assess the hypotheses on issues affecting the report of these key audit matters and the impacts on the decision usefulness of accounting information.

Findings

Fair value and impairment loss estimations make up of 2.6 and 44.1% of the 606 KAMs identified, respectively. Measurement uncertainty is positively, while management bias is negatively, affecting auditors report KAMs related to accounting estimates. The use of accounting estimates in firms where their auditors reported the KAMs related to accounting estimates does not enhance the value and predictive relevance of reported earnings. The assurance works on, and reporting of, KAMs served as a “red flag” about the accounting estimates.

Practical implications

The use of accounting estimates does not always lead to enhanced decision-useful accounting information. Auditors, in their stewardship role, shall ensure that the measurement uncertainty issue is appropriately identified, addressed and verified. In addition, they shall provide an effective check-and-balance to the accounting discretion managers have in providing decision-useful information from opportunistic reporting.

Originality/value

This study examines the proposition that while the use of estimates can enhance the decision usefulness of accounting information, it can also induce measurement uncertainty and management bias into financial reporting.
Exploring the effectiveness of unassigned workspaces: a case study analysis of two workplaces
Authors: Patel Tina , Angne Alfaro Sarah M.
Published: December 2020

Purpose

The purpose of this study is to understand how unassigned workspaces translate into an effective workplace. This is achieved by examining employees and their understanding of how unassigned workspaces impact their engagement, satisfaction and desire to stay with their workplace.

Design/methodology/approach

Two workplaces designed on the strategy of 100% unassigned workspaces are analyzed as case studies to understand this phenomenon. Mixed methodology, primarily qualitative method with a survey nested within is used for this study. Grounded theory, one of the strategies of qualitative research methodology is applied as a method for analyzing the data. The study is aimed to reveal the participants' perspectives and interpretations of their actions and physical environment on effectiveness in relation to the unassigned work environment.

Findings

The information afforded the development of an overarching theoretical scheme for integrating spatial categories and describing the employees' experiences of their work environment from the various perspectives. The research reveals that unassigned and flexible spatial attributes contribute positively to employee satisfaction, engagement and retention. However, some of the goals surrounding the culture of trust and autonomy such as privacy, personalization and lack of control are compromised in these environments.

Research limitations/implications

The insights obtained from this study will provide designers, architects, facility planners and managers a new design tool to aid in making the unassigned workspaces model more effective.

Originality/value

This study bridges the gap while documenting how unassigned workspaces translate into an effective workplace for the employees to be productive, engaged and satisfied.
Leadership styles, justice and whistle-blowing intention: testing a mediation model
Authors: Gupta Smita , Bhal Kanika T.
Published: December 2020

Purpose

This study aims to focus on justice perceptions as the operating mechanism for leadership to impact whistle-blowing intention (WBI). Consequently, it aimed to test the mediating role of justice perception through which ethical leadership (EL) and servant leadership (SL) lead to WBI.

Design/methodology/approach

Data were gathered from 136 employees of IT companies in India through a questionnaire survey to test the proposed relationships.

Findings

The analysis showed that both EL and SL predict employees’ WBI via justice as the mediating mechanism.

Research limitations/implications

Formal and informal mechanisms by leaders should focus on ensuring that justice is not only done but also perceived by their subordinates in such a way that just being an ethical or servant leader by itself might not result in pro-social behavior like whistle-blowing.

Originality/value

Many studies have shown the effect of SL and EL on outcomes like whistle-blowing; however, this study comprises that justice perception might play a critical mediating role through which both leadership styles impact normative/prosocial behavior like whistleblowing. Understanding the role of leadership and justice perception can offer valuable insights into one’s WBI and tendencies, thus increasing the amount of variance in the WBI that researchers can explain.
The call of ambiguity: lingering over uncertainty as classroom practice
Authors: McKenzie Cori Ann , Bender Geoff
Published: December 2020

Purpose

This paper encourages teachers and scholars of English Language Arts to engage deliberately with literary ambiguity.

Design/methodology/approach

Through close attention to ambiguous moments in commonly taught texts, the essay argues that explicit attention to ambiguity can support four enduring goals in the field: fostering social justice, developing students’ personal growth, cultivating dispositions and skills for democracy and engendering disciplinary literacy skills.

Findings

The readings suggest the following: first, wrestling with ambiguities in Harper Lee’s To Kill a Mockingbird may foster critical orientations needed in the fight for social justice; second, ambiguities in Gene Luen Yang’s American Born Chinese may support students’ personal development; third, questions generated by Walter Dean Myers’ Monster invite readers to practice skills needed for democracy; finally, exploring divergent interpretations of Laurie Halse Anderson’s Speak may develop students’ disciplinary literacy skills.

Originality/value

In an era marked by standardization and accountability, it may be difficult for teachers and scholars to linger with literary ambiguity. By underscoring the instrumental potential of literary ambiguity, the essay illustrates why and how teachers might reject this status quo and embrace the indeterminacy of literary ambiguity.
Unsteady axisymmetric flow and heat transfer of a hybrid nanofluid over a permeable stretching/shrinking disc
Authors: Khashi'ie Najiyah Safwa , Arifin Norihan M. , Pop Ioan
Published: December 2020

Purpose

This study aims to analyze the unsteady flow of hybrid Cu-Al2O3/water nanofluid over a permeable stretching/shrinking disc. The analysis of flow stability is also purposed because of the non-uniqueness of solutions.

Design/methodology/approach

The reduced differential equations (similarity) are solved numerically using the aid of bvp4c solver (Matlab). Two types of thermophysical correlations for hybrid nanofluid (Type 1 and 2) are adopted for the comparison results. Using correlation Type 1, the heat transfer and flow analysis including the profiles (velocity and temperature) are presented in the figures and tables with different values control parameters. Three sets of hybrid nanofluid are analyzed: Set 1 (1% Al2O3 + 1% Cu), Set 2 (0.5% Al2O3 + 1% Cu) and Set 3 (1% Al2O3 + 0.5% Cu).

Findings

The comparison of numerical values between present (Types 1 and 2 correlations) and previous (Type 2 correlations) results are in a good compliance with approximate percent relative error. The appearance of two solutions is noticed when the suction parameter is considered and the unsteady parameter is less than 0 (decelerating flow) for both stretching and shrinking disc while only one solution is possible for steady flow. The hybrid nanofluid in Set 1 can delay the separation of boundary layer but the hybrid nanofluid in Set 3 has the greatest heat transfer rate. Moreover, the inclusion of wall mass suction for stretching case can generate a significant increment of heat transfer rate approximately 90% for all fluids (water, single and hybrid nanofluids).

Originality/value

The present findings are novel and can be a reference point to other researchers to further analyze the heat transfer performance and stability of the working fluids.
Heat transfer enhancement with nanofluid in an open enclosure due to discrete heaters mounted on sidewalls and a heated inner block
Authors: Getachew Ushachew Endalkachew , Sharma Mukesh Kumar , Rashidi Mohammad Mehdi
Published: December 2020

Purpose

The purpose of this study is to explore the heat transfer enhancement in copper–water nanofluid flowing in a diagonally vented rectangular enclosure with four discrete heaters mounted centrally on the sidewalls and a square-shaped embedded heated block in the influence of a static magnetic field.

Design/methodology/approach

Four discrete heaters are mounted centrally on each sidewall of the rectangular enclosure that embraces a heated square block. A static transverse magnetic field is acting on the vertical walls. The Navier–Stokes equations of motion and the energy equation are modified by incorporating Lorentz force and basic physical properties of nanofluid. The derived momentum and energy equations are tackled numerically using the successive over-relaxation technique associating with the Gauss–Seidel iteration technique. The effects of physical parameters connected to dynamics of flow and heat convection are explored from streamlines and isotherms graphs and discussed numerically in terms of Nusselt number.

Findings

The effect of the embedded heated square block size and its location in the enclosure, nanoparticles volume fraction and the intensity of the magnetic field on flow and heat transfer are computed. Compared with the case when no heated block is embedded in the enclosure, in free convection at Ra = 106, the average local Nusselt number on the wall-mounted heaters is attenuated by 8.25%, 11.24% and 12.75% when the enclosure embraced a heated square block of side length 10% of H, 20% of H and 30% of H, respectively. An increase in Hartmann number suppresses the heat convection.

Research limitations/implications

The enhancement in the convective heat is greater when the buoyancy effect dominates the viscous effects. Placing the embedded heated block near the inlet vent, the lower temperature zone has reduced while the embedded heated block is at the central location of the enclosure, the high-temperature zone has expanded. The external magnetic field can be used as a non-invasive controlling device.

Practical implications

The numerically simulated results for heat convection of water-based copper nanofluid agreed qualitatively with the existing experimental results.

Social implications

The models could be used in designing a target-oriented heat exchanger.

Originality/value

The paper includes a comparative study for three locations of the embedded heated square. The optimal results for the centrally located heated block are also performed for three different sizes of the embedded block. The numerically simulated results are compared with the published numerical and experimental studies.
Is stress good for negotiation outcomes? The moderating effect of social value orientation
Authors: Ramirez-Marin Jimena Y. , Barragan Diaz Adrian , Acar-Burkay Sinem
Published: December 2020

Purpose

Negotiations are often conducted under stress. Previous studies show that stress can help or hurt negotiation outcomes. This study suggests that individual differences explain these effects, and the purpose of this study is to examine the effect of social value orientation (SVO) and stress on negotiation outcomes.

Design/methodology/approach

Two experimental studies and a pilot investigate the influence of stress and SVO (prosocial vs proself) on negotiation offers and outcomes. The authors’ studies are grounded on social interdependence theory and arousal literatures to explain the effects of stress on negotiation.

Findings

Stress has a positive influence on integrative offers (S1) and joint outcomes (S2). SVO moderates the effect of stress on joint negotiation outcomes (S2), such that, under stress, prosocials fare better than proselfs.

Research limitations/implications

Managers negotiating under stress should pay attention to their own as well as the others’ SVOs. Managers could also build their negotiation teams considering this individual difference and favor the presence of prosocials in stressful negotiations.

Practical implications

The findings have practical implications for managers who are under stress on a daily basis.

Social implications

This research contributes to managers that need to understand how to reach integrative agreements under stress. This is especially important when negotiators are representatives of employees or companies, as the outcomes can affect many individuals.

Originality/value

To the best of the authors’ knowledge, this is the first study examining the relationship between stress, SVO and negotiation offers and outcomes.
An improved TEHL analysis of textured roller bearings consider various texture parameters and slip
Authors: Li Junning , Han Ka , Chen Wuge , Tang Xiaojie , Wang Qian
Published: December 2020

Purpose

The purpose of this study is to reveal the lubrication performance of textured roller bearings under various texture size, texture depth, texture types and slip.

Design/methodology/approach

In the present study, the improved thermal elastohydrodynamic lubrication method based on the surface texturing of the textured roller bearings is proposed, and then the effect of texture size, texture depth, texture types and slip on the contact pressure, film thickness and temperature distribution are analyzed systematically.

Findings

The results show that the pressure decreases and the film thickness increases on the contact area because of the surface texturing. The temperature increases first and then decreases as the texture size increases, and then the temperature increases as the texture depth and the slip increases. Compared to circle and square texture, cross texture can obviously decrease the temperature on the contact area. The effectiveness of the proposed method is verified.

Originality/value

This study can help to reduce friction and wear of textured roller bearings.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-08-2020-0318/
The adaptation of anthropomorphism and archetypes for marketing artificial intelligence
Authors: Karimova Gulnara Z. , Goby Valerie Priscilla
Published: December 2020

Purpose

This paper aims to present an exploration of possible associations between the Jungian archetypes frequently used in marketing and three well-known products based on artificial intelligence (AI), namely, Sophia, Alexa and Articoolo.

Design/methodology/approach

The study conducted emotionalist interviews to gather thick data from 11 participants on how they conceptualize these AI-based products. In the absence of any existing relevant hypotheses, this paper attempts to build theory using a case study approach and qualitative analysis of interview narratives.

Findings

Despite the human attributes ascribed to these products, participants were principally concerned with their purpose, efficiency and the degree of trust which they felt could be accorded to the product. Anthropomorphism emerged as significant with participants making some associations with common archetypes traditionally exploited in marketing and this suggests a possible means of enhancing consumer trust in AI products.

Originality/value

Little research has been conducted on the marketing of AI and this study presents a timely identification of some potentially significant issues. As AI is intended to mimic some aspects of human intelligence, the role of the archetype in creating a personality to enhance trust may prove crucial in securing consumer confidence.
Cynical consumer: how social cynicism impacts consumer attitude
Authors: Indibara Indirah , Varshney Sanjeev
Published: December 2020

Purpose

This paper aims to examine the effect of social cynicism on consumer cynicism. The negative inferred motive is tested as a mediator between social cynicism and consumer cynicism; whereas, negative affectivity is tested as a moderator between social cynicism and negative inferred motive.

Design/methodology/approach

The study was carried out in India using a mixed-method approach. In the first stage, a survey was conducted to test the moderated mediation model, followed by in-depth interviews in the second stage. The survey was analysed using structural equation modelling, while themes were generated from the data collected through interviews.

Findings

The study established the effect of social cynicism on consumer cynicism. Negative inferred motive mediated the relationship between social cynicism and consumer cynicism. Negative affectivity moderated the influence of social cynicism on negative inferred motive.

Research limitations/implications

With rising anti-consumption behaviours, it is imperative to understand why consumers turn cynical towards marketers. The study indicates that consumer cynicism is influenced by previous experiences of the consumer with the society and is not merely a reaction to arm-twisting by firms. As social cynicism cannot be changed drastically, understanding how it impacts consumer cynicism would help a firm handle its marketing efforts better.

Originality/value

The study empirically validates the relationship between social cynicism and consumer cynicism. The mediating effect of negative inferred motive on consumer cynicism was also validated. The study is also the first to point out the moderating role of negative affectivity on the relationship between social cynicism and negative inferred motive.
Exploring collaboration within social housing retrofit practice for an ageing population: a single case study in the West of Scotland
Authors: Rodger Dayna , Callaghan Nicola , Thomson Craig
Published: December 2020

Purpose

Sustainably addressing the social and economic demands from an ageing population is a major global challenge, with significant implications for policy and practice. This is resultant of the increasing demand for housing adaptations to prevent increased pressure upon acute health services. Through the lens of institutional theory, this paper aims to explore the levels of joined-up retrofit practice within a Scottish social housing provider, under a constructivist approach.

Design/methodology/approach

An exploratory single case study of a Scottish local authority was undertaken. Within this, nine key stakeholders were interviewed, taking a hierarchical approach, from director to repair and maintenance staff. Results were analysed by using Braun and Clarke’s six stages of thematic analysis.

Findings

There is a need for greater levels of integration within retrofit practice to not only improve the health and well-being of the older population but also increase efficiency and economic savings within public services. Currently, there are key issues surrounding silo-based decision-making, poor data infrastructure, power struggles and a dereliction of built environment knowledge and expertise, preventing both internal and external collaboration. However, housing, energy and health have interlinking agendas which are integral to achieving ageing in place. Therefore, there must be system-wide recognition of the potential benefits of improved cross-sector collaboration, preventing unintended consequences whilst providing socioeconomic outcomes.

Originality/value

This research provides a new perspective surrounding retrofit practice within the context of an ageing population. It highlights the requirement for improved cross sector collaboration and the social and economic cost of poor quality practice.
Is blockchain tourism’s new hope?
Authors: Irannezhad Elnaz , Mahadevan Renuka
Published: December 2020

Purpose

Blockchain is a disruptive technology enabling distributed, encrypted, smart and secure peer-to-peer transactions. The fragmented nature of the tourism industry with a high number of contracts and transactions between several parties has security issues, disputes and delay. Although these motivate the use of blockchain, scholars have barely begun to systematically assess the value proposition of blockchain in the hospitality and tourism industry. The purpose of this paper is to examine the impacts, opportunities and challenges of blockchain in the tourism and hospitality sector. The authors present early use cases of blockchain in the tourism industry.

Design/methodology/approach

The authors conducted a multiple case-study approach and grounded this study based on the technology acceptance management literature with context-specific variables that are pivotal to the study of this topic.

Findings

This paper outlines the useful features of blockchain in the tourism industry in seven major streams and raises four future research questions. This review will enable hypotheses to be set out for consumers and producers involved in tourism to uncover potential motives and barriers to embracing blockchain.

Research limitations/implications

Blockchain is a relatively new technology, and given that all use cases are limited to the proof of concept and have not been fully adopted by the industry, empirical assessment of case studies is not feasible yet.

Originality/value

As blockchain is becoming more known and used in the tourism industry, there is a need to identify challenges, issues and concerns relevant for this industry moving forward. This paper fulfils this need and provides directions for future research.
Optimal capital structure and the debtholder-manager conflicts of interests: a management decision model
Authors: Adeoye Olanike Akinwunmi , Islam Sardar MN , Adekunle Adeshina Israel
Published: December 2020

Purpose

Determining the optimal capital structure becomes more complicated by the presence of an agency problem. The issuance of debt as a corporate governance mechanism introduces the asset substitution problem – the agency cost of debt. Thus, there is a recognized need for models that can resolve the agency problem between the debtholder and the manager who acts on behalf of the shareholder, leading to optimal capital structure choice, and enhanced firm value. The purpose of this paper is to model the debtholder-manager agency problem as a dynamic game, resolve the conflicts of interests and determine the optimal capital structure.

Design/methodology/approach

As there is no satisfactory model for dealing with the above issues, this paper uses a differential game framework to analyze the incongruity of interests between the debtholder and the manager as a non-cooperative dynamic game and further resolves the conflicts of interests as a cooperative game via a Pareto-efficient outcome.

Findings

The optimal capital structure required to minimize the marginal cost of the agency problem is a higher use of debt, lower cost of equity and withheld capital distributions. The debtholder is also able to enforce cooperation from the manager by providing a lower and stable cost of debt and a greater debt facility in the overtime framework.

Originality/value

The study develops a new dynamic contract theory model based on the integrated issues of capital structure, corporate governance and agency problems and applies the differential game approach to minimize the agency problem between the debtholder and the manager.
From third party to significant other for service encounters: a systematic review on third-party roles and their implications
Authors: Abboud Liliane , As'ad Nabila , Bilstein Nicola , Costers Annelies , Henkens Bieke , Verleye Katrien
Published: December 2020

Purpose

Dyadic interactions between customers and service providers rarely occur in isolation. Still, there is a lack of systematic knowledge about the roles that different types of nontechnological third parties – that is, other customers, pets, other employees and other firms – can adopt in relation to customers and service providers during encounters. The present study aims to unravel these roles and highlight their implications for customers, service providers and/or third parties.

Design/methodology/approach

This research relies on a systematic review of literature in the Web of Science using a search string pertaining to the research study’s objectives. In total, 2,726 articles were screened by title and abstract using clear inclusion and exclusion criteria, thereby extracting 189 articles for full-text eligibility. The final sample consisted of 139 articles for coding and analysis.

Findings

The analyses reveal that other customers, pets, other employees and other firms can adopt five roles: bystander, connector, endorser, balancer and partner. Each role has different implications for customers, service providers and/or third parties. Additionally, the five roles are associated with distinct constellations of the customer, the service provider and the third party. These roles and constellations are dynamic and not mutually exclusive.

Originality/value

This research contributes to the service encounter literature by providing a thorough understanding of the various third-party roles and their implications for customers, service providers and/or third parties during encounters. As such, this research sheds light on the conditions under which third parties become “significant others” in service encounters and identifies avenues for future research.
Dual foci of identification: the role of salesperson brand and organizational identification in driving brand performance
Authors: Gammoh Bashar S. , Mallin Michael L. , Pullins Ellen Bolman
Published: December 2020

Purpose

This study aims to extend current research efforts by examining the dual role of salesperson brand and organizational identification in driving organizational citizenship behaviors, brand advocacy and ultimately brand market performance.

Design/methodology/approach

This study uses an online survey to collect data from a cross-sectional sample of salespeople. The measurement model and proposed research hypotheses are tested with SmartPLS.

Findings

Study results show that each level of identification has a stronger influence on the type of behaviors relevant to that foci of identification. That is, salesperson organizational identification has a significant and strong effect on organizational citizenship behavior while the influence of salesperson organizational identification on brand advocacy is not significant. Along the same lines, salesperson identification with the brand significantly influences brand advocacy behaviors but not their overall organizational citizenship behaviors. These empirical findings are consistent with assertions in the literature that variables (antecedents or outcomes) associated with identification at a certain level will have a stronger relationship with identification at that level.

Originality/value

Despite existing research efforts on the potential positive outcomes of salesperson identification, there is less empirical evidence regarding the dual role of brand and organizational identification. This research contributes to the current literature by proposing and empirically examining the differential (identity-matching) antecedents and outcomes of salespeople’s dual identification with the organization and the brand. Furthermore, existing research mostly focuses on organizational or sales management outcomes but not brand specifically related outcomes. Theoretically, this research draws on social identity theory to investigate the combined effect of salesperson brand and organizational identification on key brand-related outcomes. Managerially, this study provides empirically-based suggestions for managers interested in harnessing the power of identification.
Value creation and destruction in the marketisation of human services
Authors: Randle Melanie , Zainuddin Nadia
Published: December 2020

Purpose

Governments are increasingly marketising human services in developed countries, with the aim of giving individuals more choice and control over the support they receive. Marketisation effectively transforms “clients” into “consumers” who are exposed to competitive market conditions and the marketing strategies of service organisations. However, the heterogeneity amongst citizens leaves some segments of populations more vulnerable within marketised systems. The purpose of this study is to examine the impact of the marketisation of human services on the value delivered to consumers of disability services. Given that the nature of disabilities can vary greatly, the study also examines the impact of the degree of disability on value creation and destruction for disability service consumers.

Design/methodology/approach

Qualitative, individual-depth interviews were conducted with 35 participants: 17 were consumers of disability services (either because they have a disability or care for someone who does) and 18 were disability service providers (for example, managers of disability programmes).

Findings

Factors that influence value creation and destruction include quality and turnover of staff, organisation and communication of service providers, ability to advocate effectively, level of funding and accessibility of services. Heterogeneity amongst consumers is also identified as a key factor affecting the creation and destruction of value.

Originality/value

To the best of the authors’ knowledge, this is the first study to apply marketing techniques, such as market segmentation, to identify heterogeneity in relation to value creation and value destruction in the context of human services. It also considers the notion of consumer vulnerability, stemming from disability, as an important lens through which the outcomes of marketised human service systems can be evaluated.
Oil price fluctuations and economic growth: the case of MENA countries
Authors: Abdelsalam Mamdouh Abdelmoula Mohamed
Published: December 2020

Purpose

This paper aims to explore the extreme effect of crude oil price fluctuations and its volatility on the economic growth of Middle East and North Africa (MENA) countries. It also investigates the asymmetric and dynamic relationship between oil price and economic growth. Further, a separate analysis for each MENA oil-export and oil-import countries is conducted. Furthermore, it studies to what extent the quality of institutions will change the effect of oil price fluctuations on economic growth.

Design/methodology/approach

As the effect of oil price fluctuations is not the same over different business cycles or oil price levels, the paper uses a panel quantile regression approach with other linear models such as fixed effects, random effects and panel generalized method of moments. The panel quantile methodology is an extension of traditional linear models and it has the advantage of exploring the relationship over the different quantiles of the whole distribution.

Findings

The paper can summarize results as following: changes in oil price and its volatility have an opposite effect for each oil-export and oil-import countries; for the former, changes in oil prices have a positive impact but the volatility a negative effect. While for the latter, changes in oil prices have a negative effect but volatility a positive effect. Further, the impact of oil price changes and their uncertainty are different across different quantiles. Furthermore, there is evidence about the asymmetric effect of the oil price changes on economic growth. Finally, accounting for institutional quality led to a reduction in the impact of oil price changes on economic growth.

Originality/value

The study concludes more detailed results on the impact of oil prices on gross domestic product growth. Thus, it can be used as a decision-support tool for policymakers.
Method for metal foreign object detection in wireless charging system of electric vehicle
Authors: Tang Xinning , Dai Yong , Ma Yunhui , Ren Bingyin
Published: December 2020

Purpose

This study aims to solve the problem of the existing metal foreign object (MFO) detecting systems, which are not sensitive to the small size MFO in wireless charging region of electric vehicle (EV) because of the extremely complex signal noise in the process of wireless charging of EV.

Design/methodology/approach

A method for MFO detection based on the principle that MFOs can cause mistuned resonance of detection coil resonant circuit is proposed. The general scheme of detecting system is proposed. The design method for detection coils which is effective to small MFOs detection in large-area region of wireless charging of EV is presented. The design of time-sharing driving circuit and amplifying circuit of high frequency exciting signal for detection coils is introduced. The design scheme of signal processing circuit (including filter and rectifier) of detection coil terminal voltage is also proposed.

Findings

The influence of exciting frequency of detection coils on detecting sensitivity and the anti-noise feature of system are analyzed according to the experiment results.

Originality/value

The experiment of MFO detection indicates that the proposed method can effectively detect the coin-sized small MFO in the process of wireless charging of EV.
Characteristics of information communication technology and audit practices: evidence from India
Authors: Thottoli Mohammed Muneerali , K.V. Thomas
Published: December 2020

Purpose

The purpose of this study is to investigate the relationship between characteristics of information communication technology (ICT, adoption, confidence, competency and training) and auditing practices. The paper further explained the significance of the auditing practices, evaluated the relationship between ICT characteristics (adoption, confidence, competency, training) and auditing practices.

Design/methodology/approach

The study adopts a quantitative approach, where a set of questionnaires was developed by making necessary adaptations to available scales/items. Data were collected from practicing chartered accountants in Kerala targeting 89 respondents from various professional auditing firms. The results were analyzed using Statistical Package for the Social Sciences and structural equation modelling-partial least squares statistical tools.

Findings

The findings confirmed that there is a positive relationship between three components of ICT factors on audit practice, namely, ICT adoption, ICT competency and ICT training, whereas the factor, ICT confidence has a negative relationship with audit practice. Thus, the availability of ICT-competent staff, their practical ICT knowledge, sufficient and adequate ICT training assist audit firms from doing audit by implementing customized audit software for audit practice.

Research limitations/implications

A limitation of the study is that limited variables of ICT on audit practice are taken in the model. Refinement of the model and the variables (such as ICT challenges), ICT perceived benefits and the unified theory of acceptance and use of technology (UTAUT) model used provide an opportunity for future research.

Practical implications

The barriers facing by non-big four audit firms (especially sole proprietorship and limited liability partnership firms) faces ICT challenges requires intense management interventions to be self-equipped for the current information technology (IT) world and to facilitate and to ensure fairness of financial statements to the stakeholders that strongly links auditors advance IT skills and available firms resources to investment and adopt audit software for the benefits of the audit firms.

Originality/value

The paper upstretched some of the ICT challenges that will assist as points, which have been helpful for future researchers, and have provided accounting and auditing professionals, auditing professional institutions and their management, government, tax officials, policy makers, auditing software vendors and other stakeholders the bases for encouraging ICT adoption.
Predominant factors of institutionalization in the elderly: a comparative study between home nursing and community dwelling
Authors: Montes Reula Laura , Cañete Lairla Miguel , Navarro López Jorge , Pelegrín Valero Carmelo , Galindo Ortiz de Landázuri José , Marijuán Fernández Pedro , Olivera Pueyo F. Javier
Published: December 2020

Purpose

The purpose of this paper was to detect the most significant factors associated with each living alternative to improve socialization and mental health of the elderly. The measurements included affective evaluation, cognitive assessment, anxiety level, physical functionality, quality of life and social relationships. Individuals in home nursing residences were older and had worse affective status, functionality, cognitive state and quality of life. Social relationships in community people were better than in the institutionalized condition, particularly for less aged people.

Design/methodology/approach

Comparative descriptive study realized in 200 people older than 70 years in home nursing placement versus community dwelling conditions.

Findings

Multivariate analysis and logistic regression indicated that greater disability and poorer quality of social relationships were the main factors influencing the institutionalization process. Specifically, the Sociotype Questionnaire appeared as an efficient tool concerning the detection of social isolation effects as well as an acceptable integrator of prosocial information about home nursing placement.

Originality/value

The Geriatric Sociotype survey has shown usefulness in the evaluation of the social network of elderly people, both from the point of view of assessment and prognosis. In this sense it is considered that one of the main contributions of this study is to have included the qualitative evaluation of social relations, and to observe the differences according to the place of residence.
Evidence‐based practice and clinical reasoning in occupational therapy: A cross‐sectional survey in Chile
Authors: Garcia Jenniffer , Copley Jodie , Turpin Merrill , Bennett Sally , McBryde Catherine , McCosker Josie Louise
Published: December 2020

Introduction

Evidence‐based practice (EBP) is a critical framework for supporting clinical decision‐making that has been increasingly promoted in occupational therapy over the last 20 years. Discipline‐specific EBP frameworks and resources have emerged, primarily created by scholars from developed countries. However, EBP has received limited attention in literature published in developing and non‐English speaking countries. This study aimed to explore Chilean occupational therapists’ perceptions of EBP, factors influencing the adoption of EBP and sources of information used to inform clinical decision‐making.

Methods

A cross‐sectional online survey of Chilean occupational therapists included socio‐demographic information, closed questions using a fivepoint Likert scale and open‐ended questions. Numerical data were summarised using frequencies and percentages. Cross‐tabulations explored relationships between variables. Narrative data from openended responses were analysed deductively using content analysis.

Results

Complete surveys were returned by 192 Chilean respondents. The majority of participants (68.3%) defined EBP as the use of research knowledge only and perceived EBP as useful and important. The most significant barriers to the application of research knowledge included: lack of time (68.2%), an emerging research culture (67.7%) and restricted access to scientific literature (56.8%). Additionally, Chilean occupational therapists did not feel confident finding, appraising and integrating research evidence. Of the four sources of knowledge used in EBP, participants predominantly relied on clinical observations of clients (99.5%), their clinical expertise (89.1%), and discussions with the multidisciplinary team (78.1%) and other occupational therapists (40.1%), to inform clinical decision‐making.

Conclusion

Language barriers, lack of time, scarcity of locally produced research, and an emergent research culture within Chile impede occupational therapists’ ability to implement EBP. The adoption of EBP can facilitate access to contemporary occupational therapy knowledge powerfully guide clinical reasoning, and build local research capacity. Building research partnerships and collaborations with the international scientific community are crucial to the global achievement of EBP.
Chrysophanol increases osteoblast differentiation via AMPK/Smad1/5/9 phosphorylation in vitro and in vivo
Authors: Lim Young‐Ju , Kim Kyeong‐Min , Jang Won‐Gu
Published: December 2020

Chrysophanol (Chrysophanic acid; CA) is a natural anthraquinone found in Senna tora and rhubarb that has various characteristic features, including the ability to suppress adipogenesis. However, its effects on osteoblast differentiation have not been investigated. Herein, this study aimed to demonstrate the mechanism by which CA induces the osteoblast differentiation. CA increased the expression of osteogenic genes. The staining levels Alkaline phosphatase (ALP) and Alizarin Red S (ARS) were increased by chrysophanol. CA induced osteoblast differentiation through AMP‐activated protein kinase (AMPK)/Small mothers against decapentaplegic (Smad1/5/9) activation in MC3T3‐E1 cells. In addition, compound C, AMPK inhibitor (Comp. C)‐induced cells suppressed osteogenic genes expression and AMPK/Smad1/5/9 activation. Interestingly, AMPK in the CA‐induced AMPK/Smad1/5/9 signalling pathway was an upstream regulator of Smad1/5/9. In order to further dissect in bone development, we used a zebrafish model to investigate the effect of CA on bone development. These results suggest that CA stimulated bone development via AMPK/Smad1/5/9. Overall, our results demonstrate that CA promotes osteoblast differentiation via AMPK/Smad1/5/9 expression in vitro and in vivo.
Sulfide alters microbial functional potential in a methane and nitrogen cycling biofilm reactor
Authors: Delgado Vela Jeseth , Bristow Laura A. , Marchant Hannah K. , Love Nancy G. , Dick Gregory J.
Published: December 2020

Cross‐feeding of metabolites between coexisting cells leads to complex and interconnected elemental cycling and microbial interactions. These relationships influence overall community function and can be altered by changes in substrate availability. Here, we used isotopic rate measurements and metagenomic sequencing to study how cross‐feeding relationships changed in response to stepwise increases of sulfide concentrations in a membrane‐aerated biofilm reactor that was fed with methane and ammonium. Results showed that sulfide: (i) decreased nitrite oxidation rates but increased ammonia oxidation rates; (ii) changed the denitrifying community and increased nitrous oxide production; and (iii) induced dissimilatory nitrite reduction to ammonium (DNRA). We infer that inhibition of nitrite oxidation resulted in higher nitrite availability for DNRA, anammox, and nitrite‐dependent anaerobic methane oxidation. In other words, sulfide likely disrupted microbial cross‐feeding between AOB and NOB and induced cross‐feeding between AOB and nitrite reducing organisms. Furthermore, these cross‐feeding relationships were spatially distributed between biofilm and planktonic phases of the reactor. These results indicate that using sulfide as an electron donor will promote N2O and ammonium production, which is generally not desirable in engineered systems.
Gender disparities in financial inclusion: Insights from Tanzania
Authors: Mndolwa Florence D. , Alhassan Abdul Latif
Published: December 2020

This paper examines the status and determinants of gender disparities in financial inclusion using a sample of 4,466 individuals from the Finscope survey in Tanzania. The results provide evidence to support gender disparities in financial inclusion, mostly pronounced in formal savings (21.3%), formal accounts (10.6%) and mobile money accounts (9.4%). This is reflected in 17.1% less likelihood of female ownership of a formal savings account but a 2% higher likelihood to access formal credit. Finally, the paper documents evidence that gender disparities in financial inclusion are explained by lower levels of education, income and over‐dependence of women on men. The findings support gender mainstreaming in other sectors to increase employment and education for women to close the gender gap in financial access.