bluuebunny/crossref_metadata_2025 huggingface dataset:
MAIT cells are minimally responsive to Mycobacterium tuberculosis within granulomas, but are functionally impaired by SIV in a macaque model of SIV and Mtb co-infection
Authors: Ellis-Connell Amy L. , Balgeman Alexis J. , Larson Erica C. , Rodgers Mark A. , Ameel Cassaundra , Baranowski Tonilynn , Maiello Pauline , Juno Jennifer A. , Scanga Charles A. , O’Connor Shelby L.
Published: January 2020

Mucosal associated invariant T (MAIT) cells recognize and can directly destroy bacterially infected cells. While a role for MAIT cells has been suggested in severalin vitroand in vivo models ofM.tuberculosis(Mtb) infection, these studies have often focused on MAIT cells within the peripheral blood or are cross-sectional studies rather than longitudinal studies. The role of MAIT cells within granulomas and other sites of Mtb infection is relatively unknown. Furthermore, how HIV/SIV infection might impair MAIT cells at the sites of Mtb infection has not been determined. Using a Mauritian cynomolgus macaque (MCM) model system, we phenotyped MAIT cells in the peripheral blood and BAL prior to and during infection with SIVmac239. To characterize the role of MAIT cells within granulomas, SIV+ and -naïve MCM were infected with a low dose of Mtb for 6 weeks. MAIT cell frequency and function was examined within the peripheral blood, distal airways, as well as within Mtb-affected lymph nodes (LN) and tissues. Surprisingly, we found no evidence of MAIT cell responsiveness to Mtb within granulomas. Additionally, MAIT cells only minimally responded to mycobacterial stimulus in ex vivo functional assays. In contrast, most MAIT cell activation seemed to occur in samples with highly active SIV replication, including blood and SIV-infected LN. Finally, the ability of MAIT cells to secrete TNFα (TNF) was impaired during SIV and Mtb co-infection, indicating that the two pathogens together could have a synergistically deleterious effect on MAIT cell function. The effect of this functional impairment on overall TB disease burden was unclear, but might be deleterious if MAIT cells are needed to fully activate antimycobacterial immune cells within the granulomas.
Linking coleopteran diversity with agricultural management of maize agroecosystems in Oaxaca, Mexico
Authors: González Cecilia González , García Tania Lara , Jardón-Barbolla Lev , Benítez Mariana
Published: January 2020

Biodiversity is known to be influenced by agricultural practices in many ways. However, it is necessary to understand how this relation takes place in particular agroecosystems, sociocultural contexts and for specific biological groups. Also, in order to systematically study and track how biodiversity responds or changes with agricultural practices, it is necessary to find groups that can be used as practical indicators. We conduct a study of beetle (Coleoptera) diversity in maize-based agricultural plots with heterogeneous management practices in the Central Valleys of Oaxaca, Mexico. First, we use a mixture of local knowledge and multivariate statistics to group the plots into two broad and contrasting management categories (traditional vs. industrialized). Then, we present an analysis of Coleopteran diversity for each category, showing higher levels across different diversity indexes for the traditional plots. Also, our results let us postulate the Curculionidae family as an indicator of both management type and overall Coleopteran diversity in the agricultural lands of the study site. We discuss our results in terms of the agricultural matrix quality and its role in joint productive and biodiversity conservation strategies.
Diagnosis of Duchenne Muscular Dystrophy using Raman Hyperspectroscopy
Authors: Ralbovsky Nicole M. , Dey Paromita , Galfano Andrew , Dey Bijan K. , Lednev Igor K.
Published: January 2020

Duchenne muscular dystrophy (DMD) is the most common and severe form of muscular dystrophy and affects boys in infancy or early childhood. DMD is known to trigger progressive muscle weakness due to skeletal muscle degeneration and ultimately causes death. There are limited treatment regimens available that can either slow or stop the progression of DMD. An accurate and specific method for diagnosing DMD in its earliest stages is needed to prevent progressive muscle degeneration and death. Current methods for diagnosing DMD are often laborious, expensive, invasive, and typically diagnose the disease later on it is progression. In an effort to improve the accuracy and ease of diagnosis, this study focused on developing a novel method for diagnosing DMD which combines Raman hyperspectroscopic analysis of blood serum with advanced statistical analysis. Partial Least Squares Discriminant Analysis (PLS-DA), was applied to the spectral dataset acquired from control andmdxblood serum of 3- and 12-month old mice to build a diagnostic algorithm. Internal cross-validation showed 95.2% sensitivity and 94.6% specificity for identifying diseased spectra. These results were verified using external validation, which achieved 100% successful classification efficiency at the level of individual donor. This proof-of-concept study presents Raman hyperspectroscopic analysis of blood serum as a fast, non-expensive, minimally invasive and early detection method for the diagnosis of Duchenne muscular dystrophy.
The generational questions after land reform in Zimbabwe: a social reproduction perspective
Authors: Chipenda Clement , Tom Tom
Published: January 2020

Purpose

The purpose of this paper is to provide a contemporary perspective on post land reform Zimbabwe with special focus on the youth. It uses the social reproduction conceptual framework to show that two decades after land reform, there are generational questions which are now arising in the new resettlement areas which need deeper, empirical and more nuanced analysis to comprehend. In a context where some countries in Southern Africa are grappling with the best ways of dealing with their land questions, it shows that from a youth perspective, the Fast Track Land Reform Programme (FTLRP) has important lessons.

Design/methodology/approach

The study was largely qualitative and grounded in an interpretive research paradigm. It employed various data gathering instruments and solicited for responses from 151 young people as well as 11 key informants. The study used the social reproduction perspective as a conceptual and evaluative tool to ascertain the outcomes of the FTLRP from a social reproduction perspective with special focus on young people.

Findings

The study showed that there are some young people in the resettlement areas who blame the land reform programme for the challenging socio-economic situation which they are facing. It also shows that for the youth, the FTLRP has had multi-dimensional impact; while some are complaining, others have managed to use their agency to access natural resources and land, which has seen them “accumulating from below”. For some young people, land reform has positively transformed their lives, while others feel that it has limited their opportunities.

Originality/value

The paper provides new and contemporary insights on post land reform Zimbabwe. This is an area which is increasingly gaining traction in scholarship on the FTLRP. In addition, the paper provides a unique perspective of looking at the issue of the youth from a social reproduction perspective; this is a unique academic contribution. Lastly, the paper is useful insofar as it transcends the debates on the FTLRP to proffer a unique analysis on the social reproduction dimensions of the FTLRP.
Foreign aid and economic growth in sub-Saharan Africa
Authors: Jena Nihar Ranjan , Sethi Narayan
Published: January 2020

Purpose

The purpose of this paper is to empirically examine the effectiveness of foreign aid in improving economic growth prospects in the sub-Saharan Africa (SSA) region from 1993 to 2017.

Design/methodology/approach

A sample of 45 SSA countries for the period 1993–2017 is considered for this study. The study uses various econometrics tools such as Pedroni and Kao’s cointegration test, Johansen-Fisher Panel cointegration test, FMOLS and PDOLS in order to ascertain the long-run and short-run dynamics among the variables under consideration.

Findings

The empirical results find that long-run and short-run relationships exist among foreign aid, economic growth, investment, financial deepening, price stability and trade openness of the SSA economies. The authors also find unidirectional causality running from foreign aid to economic growth. The policymakers in these countries are well-advised to implement suitable policy measures to build on the growth momentum created by foreign aid inflows.

Originality/value

The study uses a dynamic macroeconomic modeling framework to assess the impact of aid flows on economic growth in the SSA region. Taking into account the diversity of level of growth experienced by the 45 countries in the region, the study uses an appropriate regression technique, i.e., panel dynamic OLS whose results are robust. The finding is also supported by the Granger-causality test and robust cointegration techniques.
Pricing agricultural inputs from biodiversity-rich ecosystems and habitats without input markets
Authors: Onofri Laura , Volpe Mario
Published: January 2020

Purpose

The purpose of this paper is to focus on the analysis of an understudied problem in the economic literature. It proposes a valuation methodology for inputs that come from biodiversity-rich ecosystems/habitats and are used in agro-food production at zero input cost because there is not a market for such inputs.

Design/methodology/approach

Following Onofri et al. (2017), the authors computed the value of the marginal productivity of different inputs in three selected case studies (Angola, Mozambique and Brazil). Results are theory based and rigorous but show a strong contingency, case based, relative dimension that is captured, in the framework, by the “relativity ratio.” The ratio expresses the relative weight of the value generated by the input that comes from biodiversity-rich ecosystems/habitats in the per capita monthly available income of the farmer and aims at conveying additional insights to the economic valuation.

Findings

In this paper, the assessment of agricultural inputs value (price) in the absence of inputs markets is done, with an application to three different case studies. The inputs are peculiar since they come from habitats and ecosystems that are very biodiversity-rich.

Originality/value

The paper proposes a practical, though rigorous, methodology for the assessment of the value (price) of agricultural inputs in absence of inputs markets. Markets do not exist since the inputs come from biodiversity-rich habitats and ecosystems.
Factors hindering shared files retrieval
Authors: Bergman Ofer , Israeli Tamar , Whittaker Steve
Published: January 2020

Purpose

Personal information management (PIM) is an activity in which people store information items in order to retrieve them later. The purpose of this paper is to test and quantify the effect of factors related to collection size, file properties and workload on file retrieval success and efficiency.

Design/methodology/approach

In the study, 289 participants retrieved 1,557 of their shared files in a naturalistic setting. The study used specially developed software designed to collect shared files’ names and present them as targets for the retrieval task. The dependent variables were retrieval success, retrieval time and misstep/s.

Findings

Various factors compromise shared files retrieval including: collection size (large number of files), file properties (multiple versions, size of team sharing the file, time since most recent retrieval and folder depth) and workload (daily e-mails sent and received). The authors discuss theoretical reasons for these negative effects and suggest possible ways to overcome them.

Originality/value

Retrieval is the main reason people manage personal information. It is essential for retrieval to be successful and efficient, as information cannot be used unless it can be re-accessed. Prior PIM research has assumed that factors related to collection size, file properties and workload affect file retrieval. However, this is the first study to systematically quantify the negative effects of these factors. As each of these factors is expected to be exacerbated in the future, this study is a necessary first step toward addressing these problems.
The topic of terrorism on Yahoo! Answers: questions, answers and users’ anonymity
Authors: Chua Alton Y.K. , Banerjee Snehasish
Published: January 2020

Purpose

The purpose of this paper is to explore the use of community question answering sites (CQAs) on the topic of terrorism. Three research questions are investigated: what are the dominant themes reflected in terrorism-related questions? How do answer characteristics vary with question themes? How does users’ anonymity relate to question themes and answer characteristics?

Design/methodology/approach

Data include 300 questions that attracted 2,194 answers on the community question answering Yahoo! Answers. Content analysis was employed.

Findings

The questions reflected the community’s information needs ranging from the life of extremists to counter-terrorism policies. Answers were laden with negative emotions reflecting hate speech and Islamophobia, making claims that were rarely verifiable. Users who posted sensitive content generally remained anonymous.

Practical implications

This paper raises awareness of how CQAs are used to exchange information about sensitive topics such as terrorism. It calls for governments and law enforcement agencies to collaborate with major social media companies to develop a process for cross-platform blacklisting of users and content, as well as identifying those who are vulnerable.

Originality/value

Theoretically, it contributes to the academic discourse on terrorism in CQAs by exploring the type of questions asked, and the sort of answers they attract. Methodologically, the paper serves to enrich the literature around terrorism and social media that has hitherto mostly drawn data from Facebook and Twitter.
The moderating effects of job design on human capital and NPD performance
Authors: Popaitoon Sujinda
Published: January 2020

Purpose

In response to calls for the extension of job design research for the strategic team particularly in high-velocity environment, the purpose of this paper is to investigate the moderating roles of job design in the relationships between project team viewed as human capital resources and new product development (NPD) performance in the short and long run. Based on survey data from 117 NPD project teams in high-technology multinational companies (MNCs) in Thailand, this research finds that job design (i.e. autonomous, task identity and feedback) moderates the effects of human capital resources on NPD project success. In addition, job design works in concert with human capital resources to affect managing NPD project-to-project in the long run. Designing jobs by providing autonomy, identity and feedbacks could trigger the stronger contribution not only for fostering knowledge creation in the NPD project team, but also encouraging intrinsic motivation to commit extra effort to achieve NPD goals. This research contributes to the job design literature of how job design works for NPD project team to achieve short-and long-run NPD performance. Implications for these results are discussed.

Design/methodology/approach

Based on survey data from 117 NPD projects in high-technology MNCs in Thailand, this research uses hierarchical regression to do analyses.

Findings

This research finds that job design (i.e. autonomous, task identity and feedback) moderates the effects of human capital resources on the short-run project performance. In addition, job design works in concert with human capital resources to affect managing project-to-project in the long run.

Research limitations/implications

This research contributes to the job design literature of how job design works for NPD project team to achieve short-and long-run NPD performance.

Originality/value

Investigating the moderating roles of job design in the relationship between human capital resources and NPD performance in the short and long run.
Properties of analysts’ consensus cash flow forecasts for Australian firms
Authors: Ahmed Kamran , Houqe Muhammad Nurul , Hillier John , Crockett Steven
Published: January 2020

Purpose

The purpose of this paper is to determine the properties of analysts’ cash flows from operations (CFO) forecast generated for Australian listed firms as a productive activity, within the wider processes of financial disclosure in Australia.

Design/methodology/approach

Two categories of criteria are adopted: first, basic predictive statistical performance relative to a benchmark model and earnings forecasts; and second, relevance for equity pricing, as indicated by the market reaction to cash flow or forecast error reactions. The final sample comprised 2,138 observations between 2001 and 2016 and several regression models are estimated to determine the relative performance and market reaction.

Findings

Analysts’ consensus cash flow forecasts demonstrate poor predictive performance relative to earnings forecasts. Cash flow forecasts are typically naïve extensions of earnings forecasts. Furthermore, cash flow forecasts appear to be of minimal use for equity market participants in complementing earnings forecasts’ role in informing firms’ equity pricing.

Practical implications

While analysts’ earnings forecasts are useful for making predictions, the role of analysts’ cash flow forecasts in capital market functional efficiency appears quite limited.

Originality/value

This study is one of few that examines comparative usefulness of analysts’ earnings and cash flow forecasts and their predictive power using the Australian setting. Additionally, it enriches the sparse international literature on such forecasts.
The influence of regional institutional setting on the performance of innovative entrepreneurship
Authors: Wang Ruicheng , Zhou William Chongyang
Published: January 2020

Purpose

Two types of institutional constraints, namely, institutional voids and policy uncertainty, have been recognised and elaborated, including their influence on new venture performance. However, not enough attention has been paid to the multidimensional attribute of institutional transformation. By hinting at a relatively underexplored third type of institutional constraints, i.e. institutional fragility, this paper aims to build a comprehensive framework of institutional constraints to analyse how innovative start-up performance is influenced by institutional constraints.

Design/methodology/approach

Using Chinese manufacturing firms as the empirical sample, the authors use an econometric method to test the relationship between institutional constraints and the performance of innovative start-ups.

Findings

On the basis of a uniquely constructed database from 2005 to 2007, the authors find that institutional constraints are negatively associated with innovative start-up performance proxied by return on assets, sales growth and new product sales.

Originality/value

The study offers researchers and practitioners a detailed view of institutional constraints and innovative start-up performance.
The obstacles of China’s intelligent automobile manufacturing industry development
Authors: Cao Yuhong , You Jianxin , Shi Yongjiang , Hu Wei
Published: January 2020

Purpose

This paper aims to make a systematic study on the factors that hinder the development of China’s intelligent automobile manufacturing industry; based on comprehensive understanding of these obstacles and by optimization means, ultimately, the healthy and sustainable development of intelligent automobile manufacturing industry in China can be promoted.

Design/methodology/approach

Based on a questionnaire survey of intelligent automobile manufacturing listed companies in China, first, fuzzy semantic scale was adopted to collect respondents’ choices, the fuzzy score function is used to calculate the fuzzy score value and these data are used as the basis for subsequent model analysis. Then, structural equation modeling (SEM) was adopted to analyze the causal relationship between influencing factors to explore the main hinder factors.

Findings

It is found that, in the short term, the backwardness of technological industrialization is the main reason leading to low permeability of intelligent automobile; in the medium term, the imperfect industrial R&D ability and the insufficiency of infrastructure are major causes for high manufacturing cost and low competitiveness of intelligent automobile manufacturing industry; in the long term, the lack of national policy and industrial strategic planning is the main factors affect intelligent automobile manufacturing cost and the industry competitiveness.

Practical implications

The research conclusion has important policy implications for promoting intelligent automobile manufacturing sustainable development. In recent years, China’s intelligent automobile manufacturing industry has gradually stepped out of breeding period; therefore, the role of government should be gradually transformed from participants to managers and regulators. Considering the fact that intelligent automobile cost is very high, and still higher than the cost of fuel vehicle, government should focus on the issues such as improving R&D capabilities, infrastructure construction, policy framework system, legal system and technological industrialization. Specifically, in short-term planning, improving technological industrialization level is the key to development; in medium-term planning, policymakers should focus on the improvement of R&D capabilities and infrastructure; considering the long-term development, establishing appropriate national policies and dealing with the adverse impact of imperfect strategic planning are the most sensible choice.

Originality/value

This paper analyzes the factors that hinder the development of China’s intelligent automobile manufacturing industry for the first time, and provides the basic logic of integration factors at different levels with the development of intelligent automobile to reveal the uniqueness and facts of China’s economic development.
Stability of laminated composite and sandwich FGM shells using a novel isogeometric finite strip method
Authors: Shahmohammadi Mohammad Amin , Azhari Mojtaba , Saadatpour Mohammad Mehdi , Sarrami-Foroushani Saeid
Published: January 2020

Purpose

This paper aims to analyze the stability of laminated shells subjected to axial loads or external pressure with considering various geometries and boundary conditions. The main aim of the present study is developing an efficient combined method which uses the advantages of different methods, such as finite element method (FEM) and isogeometric analysis (IGA), to achieve multipurpose targets. Two types of material including laminated composite and sandwich functionally graded material are considered.

Design/methodology/approach

A novel type of finite strip method called isogeometric B3-spline finite strip method (IG-SFSM) is used to solve the eigenvalue buckling problem. IG-SFSM uses B3-spline basis functions to interpolate the buckling displacements and mapping operations in the longitudinal direction of the strips, whereas the Lagrangian functions are used in transverse direction. The current presented IG-SFSM is formulated based on the degenerated shell method.

Findings

The buckling behavior of laminated shells is discussed by solving several examples corresponding to shells with various geometries, boundary conditions and material properties. The effects of mechanical and geometrical properties on critical loads of shells are investigated using the related results obtained by IG-SFSM.

Originality/value

This paper shows that the proposed IG-SFSM leads to the critical loads with an approved accuracy comparing with the same examples extracted from the literature. Moreover, it leads to a high level of convergence rate and low cost of solving the stability problems in comparison to the FEM.
Painlevé analysis for new (3 + 1)-dimensional Boiti–Leon–Manna–Pempinelli equations with constant and time-dependent coefficients
Authors: Wazwaz Abdul-Majid
Published: January 2020

Purpose

The purpose of this paper is to introduce two new (3 + 1)-dimensional Boiti–Leon–Manna–Pempinelli (BLMP) equations, the first with constant coefficients and the other with time-dependent coefficients. The author obtains multiple soliton solutions and multiple complex soliton solutions for the two developed models.

Design/methodology/approach

The newly developed models with constant coefficients and with time-dependent coefficients have been handled by using the simplified Hirota’s method. The author also uses the complex Hirota’s criteria for deriving multiple complex soliton solutions.

Findings

The two developed BLMP models exhibit complete integrability for any constant coefficient and any analytic time-dependent coefficients by investigating the compatibility conditions for each developed model.

Research limitations/implications

The paper presents an efficient algorithm for handling integrable equations with constant and analytic time-dependent coefficients.

Practical implications

The paper presents two new integrable equations with a variety of coefficients. The author showed that integrable equations with constant and time-dependent coefficients give real and complex soliton solutions.

Social implications

The paper presents useful algorithms for finding and studying integrable equations with constant and time-dependent coefficients.

Originality/value

The paper presents an original work with a variety of useful findings.
The spillover effects of a bright-line regulation: evidence from China
Authors: Song Yunling , Li Shihong , Zhou Ling
Published: January 2020

Purpose

The purpose of this paper is to investigate the spillover effects of a bright-line disclosure regulation that required Chinese listed firms to provide earnings forecasts if they anticipated specified, large earnings changes.

Design/methodology/approach

The paper examines the discontinuity of the earnings change distribution of firms listed on the Shenzhen Stock Market between 2010 and 2014. The paper finds that firms no longer subject to the bright-line test still exhibited discontinuity in earnings change distribution. The discontinuity lasted for at least three years with magnitude comparable to that of the firms still subject to the bright-line test. In addition, newly listed firms that had never experienced the bright-line test showed similar tendency to avoid the same threshold. There is some evidence that these firms’ avoidance of the −50 per cent changes was partly because of market pressure.

Research limitations/implications

Research on bright-line tests has to date focused on their immediate and direct effects on firms currently subject to such tests. This study finds that a bright-line disclosure regulation’s influence is not limited to the firms directly governed by the regulation. It could lead to widespread and long lasting distortions in financial reporting behaviors of firms not currently subject to such tests.

Practical implications

The paper has implications for regulators who study the economic consequences of bright-line regulations in general and analysts of the Chinese capital market in particular.

Originality/value

This is the first empirical report that bright-line disclosure regulations affected the financial reporting behavior of firms that were not directly subject to the bright-line tests.
Does personality influence effectual behaviour?
Authors: Hensel Rainer , Visser Ronald
Published: January 2020

Purpose

The purpose of this paper is to develop a model to analyse what personality traits impact entrepreneurial cognitive and social strategic decision-making skills, originating from the effectuation framework.

Design/methodology/approach

A total of 128 participants from an entrepreneurial pre-launch programme were assessed by experienced incubator and business coaches. Personality was measured by a Big Five test. Based on a confirmatory factor analysis, the relationships were analysed between personality and three core dimensions of the effectuation framework: the bird-in-hand principle, the crazy quilt principle and the pilot in the plane principle.

Findings

Specific patterns (moderation effects) as opposed to levels of personality traits proved to be relevant. The bird-in-hand and the crazy quilt principles are related to the moderating effect between sensitivity to feedback, sociability and ambition. The pilot in the plane principle was related to the whole pattern of entrepreneurial key qualities embedded in the extraversion domain. Furthermore, relationships of personality with key issues in the effectuation framework were found, examples being reflecting on a high diversity of means or on own talents, conducting a thorough risk analysis and engaging in inspirational networking. The final model revealed a direct positive influence of the capacity to conduct a thorough risk analysis on the overall capacity to apply the effectuation principles.

Research limitations/implications

A limitation of this study is the exclusion of the lemonade principle from the final model. This being based on unsatisfying model fit indices. Another limitation is the cross-sectional design, as well as the chosen research context: the pre-launch entrepreneurial programme.

Practical implications

The research results shed a light on the impact that personality plays in adoption of effectual decision making.

Social implications

The effectuation framework is widely used by individual entrepreneurs, SMEs and start-ups, to design innovative business models or implement an up-scaling strategy.

Originality/value

Little is known about the underlying mechanisms of the effectuation framework. Moreover, evidence-based insights are offered to entrepreneurs that intent to mobilise effectual behaviours.
Application of theory of constraints to foster the services of Indian power transmission system
Authors: Upreti Naveen , Sunder Raju G. , Dalei Narendra N. , Garg Sandeep
Published: January 2020

Purpose

This paper aims to present a practical and sequential application of the theory of constraints (TOC) to eliminate the critical barriers to Indian power transmission system (IPTS) that were limiting the entire power service quality.

Design/methodology/approach

This study uses a well-known management technique known as TOC, which has the capability and positive force to eliminate the barrier through sequential managerial procedures. TOC framework can provide practical guidance to stakeholders of the power transmission sectors through situational assessment, conflict resolution, planning and implementing changes required in the IPTS.

Findings

This study explains the utility of five-steps thinking process (TP) of TOC especially in the IPTS sector. The study also describes how each step of TP can improve the performance of IPTS against its specified goal. The study brings management’s attention on the system’s weak links that must be leveraged by eliminating them from the system. Major types of constraints are related to the restrictive policy of the sector that mainly include lack of strategic planning, lack of investments and lesser participation of the private players in the IPTS. This study further identifies and suggests various strategies to eliminate the critical barriers of IPTS.

Originality/value

The five-step process of TOC has been successfully applied in manufacturing sector and service sector processes, such as banking and medical services. This paper has uniquely applied TOC in the area of power sector, which is considered as one of key service sectors that form an important share for the Indian economy.
Corporate tax aggression and debt in Iran
Authors: Salehi Mahdi , Salami Shantia
Published: January 2020

Purpose

This study aims to investigate the impact tax shelters and cost of debt in Iran. It also aims determine methods to identify tax-aggressive policies through corporate structure and corporate policies, as well as various solutions to handle these issues.

Design/methodology/approach

For this purpose, the data of 155 listed companies on the Tehran Stock Exchange (TSE) during the years of 2008-2015 will be considered. The number of observations includes 1,085 companies. Data was analyzed using logistic panel regression with R software.

Findings

The results of the hypotheses show that financial leverage use is not inversely related to companies’ tax-aggressive policies. There is no direct relationship between sales and financial leverage. Overall, there is no inverse relationship between tax shelters and total debt.

Originality/value

The results extend the empirical findings of Graham and Tucker and Wilson. The authors also investigated the relationship between tax shelters and financing (total debt). These findings are crucial to the state; although several studies with similar subjects have been conducted in different countries, the current study is the first of its type in Iran.
Corporate governance, SSB strength and the use of internal audit function by Islamic banks
Authors: Sulub Saed Ahmed , Salleh Zalailah , Hashim Hafiza Aishah
Published: January 2020

Purpose

This paper aims to identify the effects of some corporate governance (CG) mechanisms and Shariah Supervisory Board (SSB) strength on the voluntary use of internal audit function (IAF) by Islamic banks in Sudan.

Design/methodology/approach

Based on Agency and Stakeholder Theories, this paper hypothesizes that IAF is likely used by Islamic banks with strong CG andShariahgovernance systems. To test these hypotheses, we examine the annual reports of 14 Sudanese banks for a period of five years following the global financial crisis in 2008, using logistic regression analysis.

Findings

This paper found that IAF is likely used by Islamic banks with higher CG disclosure (CGD) and strong SSB. While the findings showed that the audit committee and IAF are likely used as substitutes, this paper also indicated that there is a negative association between levels of Unrestricted Investment Account Holders’ (UIAH) ownership and the use of IAF. However, the evidence of this study did not find any impact for the board of directors’ strength on the use of IAF.

Research limitations/implications

There may be better measures for some variables in the study model. Additionally, the restriction of the study sample to Sudanese banks may limit the generalization of the results. Therefore, future studies may refine the model and expand the sample to Islamic banks in other countries.

Practical implications

This paper highlights the importance of IAF forShariahgovernance in Islamic banks. Moreover, the insignificant association between the use of IAF and the strength of board of directors has important implications for the board’s effectiveness in Islamic banks.

Originality/value

This is the first study to investigate the factors associated with the use of IAF by Islamic banks.
Dealing with non-performers
Authors: van Dijk Elkan , de Waal André
Published: January 2020

Purpose

Non-performance should be addressed urgently given the high associated costs: on average, 17 percent of management time is spent overseeing non-performing employees, thus distracting managers from important business issues and initiatives and, non-performers can reduce productivity by as much as 30–40 percent. Though many organizations recognize the importance of dealing effectively with non-performers, this remains difficult in practice for various reasons, including cultural aspects. The purpose of this paper is to answer the following question: What are some of the ways for managers in different national cultures to deal effectively with non-performers?

Design/methodology/approach

To collect the necessary data, semi-structured interviews were conducted with managers of profit and non-profit companies in different countries. After the interviews were transcribed, key themes and patterns were identified by manual open coding. The collected data were disaggregated into conceptual units and provided with labels. After significant themes and issues were identified, axial coding was used to look for relationships between the data categories that had emerged from open coding.

Findings

There are two main culture-independent findings. First, clarity is needed when managers give assignments to and set expectations for employees. Thereafter, managers should monitor employee performance and give immediate feedback when employees make mistakes. Second, this feedback needs to take the form of true two-way dialogue between the manager and employees: the manager needs to listen to employees’ situation and what they want and need as development opportunities to progress. These findings in itself are not earth-shattering but still important for two reasons: the findings are culture-independent and can thus be seen as generic approaches for dealing with non-performers in many (most) cultural settings; and in practice the authors still see many managers ignoring these activities while dealing with non-performers, making them less effective than they could and should be. In this respect, the findings serve as a reminder not only of the fact that these activities still are the most effective in order to deal with non-performers, but also point out how important they are as they are effective in many cultural settings.

Practical implications

In practical terms, the results should assist managers in various cultural settings to determine if there are non-performers in their organizations, identify the causes of their non-performance and apply interventions to effectively tackle the issue.

Originality/value

The research contributes to the literature by examining topics such as how to define non-performers, how they can be recognized from their behavior, what causes their non-performance and how national cultures influence the management of non-performers.
Strategy: restoring the lost meaning
Authors: Khalifa Azaddin Salem
Published: January 2020

Purpose

The concept of strategy has lost its meaning. It is widely inflated and conflated with related notions and the consequences of that are unsettling for both practice and research. The purpose of this paper is to restore the lost meaning of strategy.

Design/methodology/approach

The paper exposes the inadequacy of the current definitions of strategy. It, then, suggests a more robust one based on a list of necessary dimensions of a good definition derived from an extensive review of the literature and ends with triggers for further reflection.

Findings

The multidimensionality of the proposed definition better reflects the complex nature of the strategy concept and restores its lost meaning. This makes it more robust than previous definitions in protecting the integrity of the concept of strategy from the creeping of insignificant concerns and “surplus” meaning.

Research limitations/implications

The new definition offers a new angle from which to reexamine the relationships between a number of usually paired concepts such as intention and action, planning and emergence, control and learning and formulation and execution.

Practical implications

The newly proposed definition has the potential to trigger creativity and to limit the practice of bad strategy.

Originality/value

The proposed definition raises the standard of what strategy is, avoids the sources of confusion, and reduces the chances of ascribing surplus meaning to the strategy concept.
Corporate social responsibility innovation as a counterstrategy of national brand manufacturer against private label
Authors: Xu Heng
Published: January 2020

Purpose

This paper aims to investigate the national brand manufacturer's ability from corporate social responsibility (CSR) innovation as a counterstrategy against the private label by a retailer. By constructing a model of manufacturer–retailer interaction, the paper attempts to analyze that the national brand manufacturer’s decision on the CSR innovation and the effect of such innovation on the retailer’s motivation of launching the private label. The results of the theoretical model in this paper could be applied by the actors in supply chains in making decision on CSR innovation and the launch of a new brand.

Design/methodology/approach

The theoretical model in the paper describes a manufacturer–retailer interaction with the presence of the private label and CSR innovation on the national brand. Specifically, the manufacturer has option of innovating its products and makes them to be more socially responsible; in the meanwhile, the retailer has option of launching its private label. Moreover, there are heterogeneous consumers with respect to their preferences on the CSR feature. The altruistic consumers prefer the socially responsible product while the normal consumers are indifferent between the socially responsible and basic products. By predicting the expected profit, the two firms make decision over the supply chain.

Findings

The authors find that the CSR innovation can indeed restrict the retailer’s incentive to launch the private label. Because of the presence of the altruistic consumers, the CSR innovation can help the national brand product to expand its market relative to the situation without the innovation. They demonstrate that the national brand manufacturer wishes to invest more in CSR innovation under non-linear pricing contract and the retailer is more likely to launch the private label. This is because that the non-linear pricing contract makes the two firms to concern more about their joint profit, causing the competition is less fierce.

Originality/value

This paper explains that the CSR innovation in the national brand product can be an effective counterstrategy by the manufacturer to deter the launch of the private label, which has not been considered by the existing studies about national brand-private label competition. Moreover, this paper also shows that the CSR innovation may benefit both the national brand manufacturer and the retailer under some conditions. In addition, the results of the paper provide some insights to the national brand manufacturer when making decision on the CSR innovation and to the retailer when reacting the manufacturer’s CSR innovation.
Authorship trend and content analysis
Authors: Sahoo Jyotshna , Mohanty Basudev , Biswal Oshin , Dash Nrusingh Kumar , Sahu Jayanta Kumar
Published: January 2020

Purpose

The purpose of this paper is to examine the classic characteristics of highly cited articles (HCAs) of top-ranked library and information science (LIS) journals and get acquainted with the high-quality works in specific areas of LIS for distinguishing what gets cited and who the prolific authors are.

Design/methodology/approach

The HCAs published across the top four LIS journals were downloaded, coded and a database was developed with basic metadata elements for analysis using bibliometric indicators. Lotka’s Inverse Square Law of Scientific Productivity was applied to assess the author’s productivity of HCA. The content analysis method was also used to find out the emerging areas of research that have sought high citations.

Findings

Inferences were drawn for the proposed five number of research questions pertaining to individual productivity, collaboration patterns country and institutional productivity, impactful areas of research. The Netherland found to be the potential player among all the affiliating countries of authors and Loet Leydesdorff tops the list among the prolific authors. It is observed that Lotka’s Classical Law also fits the HCA data set in LIS. “Research impact measurement and research collaboration,” “Social networking” and “Research metrics and citation-based studies” are found to be the emerging areas of LIS research.

Practical implications

Researchers may find a way what gets cited in specific areas of LIS literature and why along with who are the prolific authors.

Originality/value

This study is important from the perspective of the growing research field of the LIS discipline to identify the papers that have influenced others papers as per citation count, spot the active and more impactful topics in LIS research.
Fabrication of bimetallic additively manufactured structure (BAMS) of low carbon steel and 316L austenitic stainless steel with wire + arc additive manufacturing
Authors: Ahsan Md. Rumman Ul , Tanvir Ali Newaz Mohammad , Ross Taylor , Elsawy Ahmed , Oh Min-Suk , Kim Duck Bong
Published: January 2020

Purpose

Wire + arc additive manufacturing (WAAM) uses existing welding technology to make a part from metal deposited in an almost net shape. WAAM is flexible in that it can use multiple materials successively or simultaneously during the manufacturing of a single component.

Design/methodology/approach

In this work, a gas metal arc welding (GMAW) based wire + arc additive manufacturing (WAAM) system has been developed to use two material successively and fabricate bimetallic additively manufactured structure (BAMS) of low carbon steel and AISI 316L stainless steel (SS).

Findings

The interface shows two distinctive zones of LCS and SS deposits without any weld defects. The hardness profile shows a sudden increase of hardness at the interface, which is attributed to the migration of chromium from the SS. The tensile test results show that the bimetallic specimens failed at the LCS side, as LCS has lower strength of the materials used.

Originality/value

The microstructural features and mechanical properties are studied in-depth with special emphasis on the bimetallic interface.
Glaucocalyxin A inhibits hydrogen peroxide‐induced oxidative stress and inflammatory response in coronary artery smooth muscle cells
Authors: Zhu Shunming , Zhang Junbo , Lv Ying
Published: January 2020

Atherosclerosis is a complex chronic inflammatory disease that remains one of the leading causes of death and disability worldwide. A previous study reported that glaucocalyxin A (GLA), a natural ent‐Kaurane diterpenoid triptolide, exhibits anti‐atherosclerotic activity. However, the underlying molecular mechanism has not yet been explored. In the present study, we evaluated the anti‐atherosclerotic effect of GLA and the underlying mechanism in vitro. Human coronary artery smooth muscle cells (HCASMCs) were stimulated by hydrogen peroxide (H2O2) to induce oxidative stress and inflammation. The results showed that GLA pretreatment improved the viability of H2O2‐induced HCASMCs. The increased reactive oxygen species production and decreased superoxide dismutase and glutathione peroxidase activities in H2O2‐induced HCASMCs were reversed by GLA pretreatment. In addition, GLA treatment suppressed the H2O2‐induced expression of inducible nitric oxide synthase, NADPH oxidase (NOX) 2, and NOX4 in HCASMCs. Moreover, treatment with GLA reduced the production of several inflammatory cytokines, including tumour necrosis factor‐alpha, interleukin (IL)‐6, and IL‐1β in H2O2‐induced HCASMCs. Furthermore, GLA treatment suppressed the phosphorylation of p38, as well as inactivating the NF‐κB signalling pathway. These findings suggested that GLA protected against H2O2‐induced oxidative stress and inflammation via inhibition of p38 phosphorylation and NF‐κB activation in HCASMCs.