bluuebunny/crossref_metadata_2025 huggingface dataset:
Rice NIN-LIKE PROTEIN 3 plays a significant role in nitrogen use efficiency and grain yield under nitrate-sufficient conditions
Authors: Zhang Zi-Sheng , Xia Jin-Qiu , Alfatih Alamin , Song Ying , Huang Yi-Jie , Sun Liang-Qi , Wan Guang-Yu , Wang Shi-Mei , Wang Yu-Ping , Hu Bin-Hua , Zhang Guo-Hua , Qin Peng , Li Shi-Gui , Yu Lin-Hui , Wu Jie , Xiang Cheng-Bin
Published: February 2021

Nitrogen (N) is an essential macronutrient for crop growth and yield, but excessive application of N fertilizer has caused serious environmental pollution and greatly increased the cost of agricultural production. One of the effective and economical solutions to this dilemma is to improve the N use efficiency (NUE) of crops. Although some components involved in regulating NUE have been identified, the underlying molecular mechanism remains largely elusive in rice. Here we report that the OsNLP3 (NIN-like protein 3) is an important regulator in NUE and grain yield under nitrate-sufficient conditions. Both NUE and grain yield were significantly improved by enhanced OsNLP3 expression in the field, but reduced in osnlp3 mutants. The expression of OsNLP3 responds to both nitrate and ammonium, while OsNLP3 nuclear retention is only induced by nitrate, not by ammonium. OsNLP3 regulates the expression of a set of genes involved in N transport and assimilation by directly binding to the nitrate-responsive cis-element in the promoters of these genes. Our study demonstrates that OsNLP3 is significant for the regulation of NUE and grain yield, particularly in nitrate-rich conditions, thus providing a candidate for improving NUE and grain yield in rice.
Kinetochores respond to subtle changes in the stability of microtubule attachments
Authors: Warren Jessica D. , Valles Sarah Y. , Compton Duane A.
Published: February 2021

Proper attachment of spindle microtubules to kinetochores is necessary to satisfy the spindle assembly checkpoint and ensure faithful chromosome segregation. Microtubules detach from kinetochores to correct improperly oriented attachments, and overall kinetochore-microtubule (k-MT) attachment stability is determined in response to regulatory enzymes and the activities of kinetochore-associated microtubule stabilizing and destabilizing proteins. However, it is unknown whether regulatory enzyme activity or kinetochore-associated protein localization respond to subtle changes in k-MT attachment stability. To test for this feedback response, we monitored Aurora B kinase activity and the localization of select kinetochore proteins in metaphase cells following treatments that subtly stabilize or destabilize k-MT attachments using low dose Taxol or UMK57 (an MCAK agonist), respectively. Increasing k-MT stability induced changes in the abundance of some kinetochore proteins. In contrast, reducing k-MT stability induced both increases in Aurora B kinase signaling and changes in the abundance of some kinetochore proteins. Thus, kinetochores dynamically respond to changes in the stability of their attached microtubules. This feedback control contributes to tuning k-MT attachment stability required for efficient error correction to facilitate faithful chromosome segregation.

Summary Statement

Live cell imaging demonstrates that kinetochore signaling responds to feedback from attached microtubules to tune their stability to ensure faithful chromosome segregation during cell division.
Identification of Maternal-Effect Genes in Zebrafish using Maternal Crispants
Authors: Moravec Cara E. , Voit Gabriella C. , Otterlee Jarred , Pelegri Francisco
Published: February 2021

In animals, early development is dependent on a pool of maternal factors, both RNA and proteins, which are required for basic cellular process and cell differentiation until zygotic genome activation. The role of a majority of these maternally expressed factors in adult fertility and early development is not fully understood. By exploiting the biallelic editing ability of CRISPR-Cas9 and the benefits of the zebrafish model, we identify and characterize maternal-effect genes in a single generation, using a maternal crispant technique. We validated the ability to generate biallelic mutations in the germline by creating maternal crispants that phenocopied previously characterized maternal-effect genes:motley/birc5b,tmi/prc1l, andaura/mid1ip1. Additionally, by targeting maternally expressed genes of unknown function in zebrafish, we identified two new maternal-effect zebrafish genes,kpna7andfhcd3. The genetic identity of these maternal crispants was confirmed by sequencing haploid progeny from F0 females, which allowed the sequence analysis of newly induced lesions in the maternal germ line. Analysis of the induced lesions shows minimal genetic variation within a clutch, with an average of two edited alleles per clutch. These findings are consistent with biallelic editing events occurring in germ cells or their precursors of early CRISPR-Cas9-injected embryos, leading to maternal-effect phenotypes in the offspring. Our studies show that maternal crispants allow for the effective identification and primary characterization of maternal-effect genes in a single generation, facilitating the reverse genetics analysis of maternal factors that drive embryonic development.
Managers' subtle resistance to neoliberal reforms through and by means of management accounting
Authors: Allain Elodie , Lemaire Célia , Lux Gulliver
Published: February 2021

Purpose

Within societies in the 21st century, individuals who are embedded in a controlled context that impedes their political actions deal with the tensions they are experiencing through attempts at resistance. Several studies that examine individual infrapolitics in organizations explain how the subtle mix of compliance and resistance are constructed at the level of individual identity in a complex mechanism that both questions the system and strengthens it. However, the interplay between managers' identities and management accounting tools in this process is a topic that deserves more investigation. The aim of this article is to understand how the subtle resistance of individuals constructs neoliberal reforms through management accounting (MA).

Design/methodology/approach

The authors conducted a case study on three health and social organizations two years after major reforms were implemented in the health and social services sector in Québec, a province of Canada. These reforms were part of a new public management dynamic and involved the implementation of accounting tools, here referred to as New Public Management Accounting (NPMA) tools.

Findings

The authors’ findings show how managers participate in reforms, at the same time as attempt to stem the dehumanization they generate. Managers engage in subtly resisting, for themselves and for their field professional teams, the dehumanization and identity destruction that arises from the reforms. NPMA tools are central to this process, since managers question the reforms through NPMA tools and use them to resist creatively. However, their subtle resistance can lead to the strengthening of the neoliberal dynamic of the reform.

Originality/value

The authors contribute to both the literature of infrapolitics and MA by showing the role of NPMA tools in the construction of subtle resistance. Their article enriches the MA literature by characterizing the subtle forms of resistance and showing how managers engage in creative resistance by using the managerial potential flexibility of NPMA tools. The article also outlines how NPMA tools play a role in the dialectic process of resistance, since they aid managers in resisting reform-induced dehumanization but also support managers in reinventing and reinforcing what they are trying to fight. The authors’ study also illustrates the dialectic dynamic of resistance through NPMA in all its dimensions: discursive, material and symbolic. Finally, the authors contribute to management accounting literature by showing that NPMA tools are not only the objects of neoliberalization but also the support of backstage resistance to neoliberalization.
Risks of performing arts at theater venues
Authors: Cheng Chia-Yi , Chen Shang-Ying
Published: February 2021

Purpose

This study aims to investigate hazards in theater venues on the performance day by combining operational risk theory with a service blueprint method.

Design/methodology/approach

Interviews and Delphi method are applied to find the hazards, then a survey and ANOVA are followed. The study explores a profile of hazards using data from theater venues in Taiwan and examines whether employee characteristics (i.e. professional tasks, experience and working location) affect risk perception.

Findings

The study suggests a new framework represented by a 5 (types of loss events) × 6 (service systems) matrix to check operational risks. The analyses indicate two types of hazards: risk perception about performance and operations by performers and crew (RPPOPC) and audience behaviors and safety (RPABS). RPPOPC is related to the core show, but not all employees possess high RPPOPC. Seniors have relatively low RPPOPC, and frontend house employees possess insufficient RPABS. Further, front house employees, seniors and those working in municipal cities show relatively high RPPOPC in high-loss situations.

Practical implications

Managers can use the analytic framework to effectively identify operational risks in the core show operations and audience service offerings. They can promote risk perception considering employee differences and loss severity. However, the framework does not discuss the cause-and-effect relationship. Incorporating a large amount of loss experience into a risk information system would help clarify this complex relationship.

Originality/value

This study contributes to hazard mitigation in the performing arts sector, both in the peripheral services for customers and in the core show services.
Work during COVID-19: assessing the influence of job demands and resources on practical and psychological outcomes for employees
Authors: Jamal Mohd Tariq , Anwar Imran , Khan Nawab Ali , Saleem Imran
Published: February 2021

Purpose

A sudden shift of work from the office to home amid global lockdown demands exploration of factors that facilitate or obstruct remote working and their impact on practical and psychological outcomes for the employee when individual mandatorily telecommutes full-time with no prior experience of the same. Based on job demands and resources model (JD-R), the present study explores the role of certain job demands and resources on negative and positive outcomes through mediating role of strain and well-being, respectively.

Design/methodology/approach

A data sample of 371 IT sector employees was collected and confirmatory factor analysis model was run to assess the model fit indices, convergent and divergent validities of the data. While proposed hypotheses of the study were tested using structural equations modeling (SEM) technique.

Findings

It was found that workload pressure, task interdependence, professional isolation and family interference in work lead to exhaustion and further stress, whereas the presence of autonomy and schedule flexibility and sufficient technology resources improve employee work-life balance and further better productivity and performance and job satisfaction. Improved well-being was also found to reduce stress for full-time telecommuters.

Practical implications

This study provides implications that will help in doing away with exhaustion and stress for employees and ensure business continuity in emergencies like COVID-19 pandemic.

Originality/value

There are no past instances of mandatory full-time telecommuting arrangement by organizations, and researchers never had the opportunity to study it. This research, based on the JD-R model provides for the first time empirical insights into the experiences of mandatory full-time telecommuting during COVID-19 induced lockdown.
Does managerial ability affect disclosure? Evidence from earnings press releases
Authors: Yan Beibei , Arslan-Ayaydin Özgür , Thewissen James , Torsin Wouter
Published: February 2021

Purpose

Prior research shows that managers with lower ability release less accurate management earnings forecasts and have more earnings restatements, lower earnings persistence and lower quality accruals estimations. Yet, whether the impact of managerial ability (MA) on financial reporting can be extended to the narrative section of firms' financial disclosures needs to be theoretically and empirically examined. The authors theorize in this paper that managers with low ability opportunistically inflate the tone to increase outsiders' perceptions of their ability. The authors also examine the relation between MA and the informativeness of tone to predict future firm performance and explain investors' reaction at earnings announcement.

Design/methodology/approach

The authors collect 24,000 earnings press releases of 1,149 distinct firms between 2004 and 2013. Content analysis is used to proxy the tone of the disclosures. The authors use the score developed by Demerjianet al.(2012) to measure MA. The authors then employ panel data regressions to examine the impact of MA on disclosure tone.

Findings

The authors find that low-ability managers inflate the disclosure tone to positively influence labor market's perceptions about their ability. This effect is magnified for younger and shorter-tenured managers, for firms with more intense monitoring and during bear markets. The authors also find that the tone of earnings press releases of low-ability managers results in a lower stock price reaction. Supplementary analyses show that the results do not only hold for the tone, but also can be extended to other linguistic features such as the numerical intensity and the readability of earnings press releases. The results are robust to alternative library specifications and other corporate disclosures such as CEO letters to shareholders or 10-K filings.

Research limitations/implications

The paper shows that managers worry about how firm performance influences the labor market assessment of their ability. In particular, the authors find that managers of low ability are willing to opportunistically manipulate the content of corporate disclosures to improve this perception and build their reputation.

Originality/value

The authors contribute by providing theoretical and empirical evidence on how managers attempt to steer assessments of their ability by manipulating corporate disclosures. Consistent with prior business research suggesting that one's ability is a key feature that affects managers' propensity to engage in ethical practices, such as tax avoidance or manipulation of financial information, this study shows that less able managers tend to inflate the tone of the earnings announcements and that this ability-driven bias is likely to be magnified by career concerns.
The influence of customer race on perceived discrimination, anger and coping strategies following subtle degradation of restaurant service
Authors: Min Hyounae (Kelly) , Joireman Jeff
Published: February 2021

Purpose

The purpose of this study is to examine how customer race (Black vs White) influences the extent to which customers attribute an ambiguous service failure (i.e. subtle degradation of service) to discrimination and how perceived discrimination relates to customer anger and on-site coping behaviors (vindictive complaining, problem-solving complaining and avoidance). This study further investigated how customer race affects the strength of relationships among perceived discrimination, anger and these three coping behaviors.

Design/methodology/approach

This study used a video-based simulation in which participants watched a subtle service failure from the customer’s viewpoint before completing a survey. A total of 421 participants – 210 Blacks and 211 Whites – were recruited through Qualtrics. Multigroup structural equation modeling (SEM) analysis was used to test hypotheses.

Findings

Compared with White customers, Black customers were more likely to attribute a service failure to discrimination and exhibited a stronger relationship between perceived discrimination and anger. In addition, increasing anger in White customers tended to lead to more active coping strategies (i.e. vindictive complaining, problem-solving complaining). For Black customers, increasing anger tended to lead to vindictive complaining at a similar level to White customers. However, the impact of anger on problem-solving complaining – known to be a more beneficial coping strategy – was stronger among White customers than among Black customers.

Practical implications

This study advances hospitality practitioners’ understanding of how customers respond on-site to a service failure that can be interpreted as discrimination. The varying effects of race on customer-coping behavior are also identified. In addition, this study offers practical advice to develop organizational strategies to dissuade customers from attributing service failure to discrimination and to respond effectively to customer-coping behaviors.

Originality/value

Complementing and extending past research documenting the prevalence and causes of racial discrimination in service settings, the present study advances prior work by developing and testing a comprehensive structural model linking race with coping responses via perceived discrimination and anger, and by exploring how race affects the strength of relationships among perceived discrimination, anger and coping strategies.
Unveiling the food safety climate’s paths to adequate food handling in the hospitality industry in Brazil
Authors: de Andrade Marcel Levy , Stedefeldt Elke , Zanin Lais Mariano , Zanetta Luis D’Avoglio , da Cunha Diogo Thimoteo
Published: February 2021

Purpose

This study aims to explore whether the application of a positive food safety (FS) climate reduces the number of FS violations in the hospitality industry.

Design/methodology/approach

The sample comprised 271 food handlers in six hotels and 12 restaurants in Brazil. FS climate and risk perceptions were evaluated by self-applicable questionnaires. FS violations were evaluated through observations during the workday. Structural equation modeling with partial least squares was used to test four hypotheses.

Findings

The findings of this study suggest that a positive FS climate reduces the number of FS violations. It was also observed that risk perception moderated the relationship between FS climate and violations. Physical structure was also identified as a predictor of adequate FS practices.

Practical implications

The results indicate that restaurant owners and managers should invest in actions toward a positive FS climate.

Originality/value

It is evident that FS climate elements should be evaluated together, providing a better understanding of the organizational climate and FS culture. Additionally, the bi-directional effect of risk perception was discussed, affecting and being affected by adequate FS practices. To the best of authors’ knowledge, this is the first study to model the FS climate in the hospitality sector and discuss the implications.
Improving the performance of query processing using proposed resilient distributed processing technique
Authors: Lakshmi C. , Usha Rani K.
Published: February 2021

Purpose

Resilient distributed processing technique (RDPT), in which mapper and reducer are simplified with the Spark contexts and support distributed parallel query processing.

Design/methodology/approach

The proposed work is implemented with Pig Latin with Spark contexts to develop query processing in a distributed environment.

Findings

Query processing in Hadoop influences the distributed processing with the MapReduce model. MapReduce caters to the works on different nodes with the implementation of complex mappers and reducers. Its results are valid for some extent size of the data.

Originality/value

Pig supports the required parallel processing framework with the following constructs during the processing of queries: FOREACH; FLATTEN; COGROUP.
Systemic risk in ASEAN-6: a new empirical investigation
Authors: Le Trung Hai
Published: February 2021

Purpose

The authors provide a comprehensive study on systemic risk of the banking sectors in the ASEAN-6 countries. In particular, they investigate the systemic risk dynamics and determinants of 49 listed banks in the region over the 2000–2018 period.

Design/methodology/approach

The authors employ the market-based SRISK measure of Brownlees and Engle (2017) to investigate the systemic risk of the ASEAN-6's banking sectors.

Findings

The authors find that the regional systemic risk fluctuates significantly and currently at par or higher level than that of the recent global financial crisis. Systemic risk is generally associated with banks that have bigger size, more traditional business models, lower quality in their loan portfolios, less profitable and with lower market-to-book values. However, these relationships vary significantly between ASEAN countries.

Research limitations/implications

The research focuses on the systemic risk of ASEAN-6 countries. Therefore, the research results may lack generalizability to other countries.

Practical implications

The authors’ empirical evidence advocates the use of capital surcharges on the systemically important financial institutions. Although the region has been pushing to higher financial integration in recent years, the authors encourage the regional regulators to account for the idiosyncratic characteristics of their banking sectors in designing effective macroprudential policy to contain systemic risk.

Originality/value

This paper provides the first study on the systemic risk of the ASEAN-6 region. The empirical evidence on the drivers of systemic risk would be of interest to the regional regulators.
Implementation of supply chain 4.0 in the food and beverage industry: perceived drivers and barriers
Authors: Ali Imran , Aboelmaged Mohamed Gamal Shehata
Published: February 2021

Purpose

Despite considerable growth in literature on Industry 4.0 technologies, the research on the factors influencing the investment on these technologies in pursuit of supply chain 4.0 is yet incipient. The study aims to fill this knowledge void by exploring the perceived drivers and barriers intertwined in the implementation of supply chain 4.0 in the context of food and beverage industry.

Design/methodology/approach

Qualitative exploratory research was employed involving 20 semi-structured interviews with senior managers from the Australian food and beverage supply chain. The interviews' data were analysed with VOSViewer software version 1.6.14.

Findings

The results unravel that reduction in supply-demand misalignment, fast-changing consumer's needs, threat of legal penalties and cost optimisation are the key drivers; whereas lack of collaboration, organisational inertia and lack of awareness are the critical barriers to implement supply chain 4.0.

Research limitations/implications

The study derives seven propositions and a theoretical framework that need to be empirically corroborated.

Practical implications

Understanding of drivers and barriers will help practitioners to make more informed decision in implementation of supply chain 4.0.

Social implications

Implementation of supply chain 4.0 can enhance the performance of the food and beverage industry, thus offering more job opportunities and sustained food supply.

Originality/value

This is the first study in exploring drivers and barriers to the implementation of supply chain 4.0; thus, adds new knowledge to the growing body of the literature. The paper introduces a novel method for qualitative data analysis contributing to the methodological development of the supply chain management field.
The impact of mall personality and shopping value on shoppers' well-being: moderating role of compulsive shopping
Authors: Ali Saqib , Mishra Manit , Javed Hafiz Muhammad Usama
Published: February 2021

Purpose

The purpose of this study is to examine the association between mall personality, hedonic and utilitarian shopping value, and shoppers' well-being. The moderating effect of compulsive shopping on the association between both hedonic and utilitarian shopping value, and shoppers' well-being is also investigated.

Design/methodology/approach

This study is quantitative in nature, and a purposive sampling technique is used. Data was collected through mall intercept survey. The authors collected 431 usable responses from respondents at two different malls in Lahore, Pakistan. PLS-SEM was employed to test the proposed hypotheses.

Findings

Results indicate that mall personality significantly and positively influences both hedonic and utilitarian shopping value and shoppers' well-being. Similarly, hedonic shopping value has a significant and positive impact on shoppers' well-being, while utilitarian shopping value has a non-significant relationship with shoppers' well-being. Moreover, while compulsive shopping behaviour moderates the positive relationship between hedonic shopping value and shoppers' well-being, it does not moderate the relationship between utilitarian shopping value and shoppers' well-being.

Originality/value

Despite the extant studies on brand and store personality on numerous retail outcomes, no study has examined the association between mall personality and shoppers' well-being. Another key contribution of this study is to examine moderation effect of compulsive shopping on the association between shopping value and shoppers' well-being. Additionally, this study enlightens mall administration to emphasise upon mall personality and hedonic shopping value so as to enhance shoppers' well-being, more so if its product assortment encourages compulsive shopping.
HRD practices, employee competencies and organizational effectiveness: role of organizational learning culture
Authors: Potnuru Rama Krishna Gupta , Sahoo Chandan Kumar , Parle Kalyan Chakravarthy
Published: February 2021

Purpose

This paper aims to examine the moderating role of organizational learning culture (OLC) on the relationship between human resource development (HRD) practices and employee competencies (EC) in enhancing organizational effectiveness (OE).

Design/methodology/approach

An integrated research model of HRD practices, EC, OE and OLC was developed. The validity of the model is tested by applying structural equation modelling (SEM) approach to data collected from 506 employees working in 4 medium-size cement manufacturing companies.

Findings

The results confirmed that training and career development had a significant impact on EC, the moderating effect of OLC on the relationship between HRD practices and EC was found significant and there is a significant and positive relationship between EC and employee perceived OE.

Originality/value

This paper contributes to the HRD literature, integrating HRD practices, OLC and EC. The research is unique as it has applied moderated SEM to test hypotheses of the study.
Utilization of adaptive methodology to underpin rail transportation systems: Sydney metro’s methodical formulation
Authors: Gharehbaghi Koorosh , McManus Kerry , Myers Matt
Published: February 2021

Purpose

As a part of adaptive and complex system thinking, geographic information systems (GIS) are beneficial particularly for transportation projects, where uncertainty is frequent. Accordingly, this paper aims to examine the utilization of GIS in line with adaptive and complex system thinking, as the basis of the methodical formulation of perceived gaps within the integrated transportation planning (ITP) specifically for the mega transportation projects. Such a framework is undertaken, as the mega transportation projects although may seem straightforward, however, are problematic and require more consideration than the traditional triple bottom line factors. Using the Sydney Metro as the case study, the outcome demonstrates the significance of the fourth separate dimension of engineering into the aforementioned bottom-line factors.

Design/methodology/approach

The research examines the utilization of adaptive and complex system thinking, as the basis of the methodical formulation of perceived gaps within the ITP. The use of Sydney’s Metro project is a novel example of the proposed methodical formulation and its empirical assessment and provides a better understanding of the use of mapping and planning tools for mega transportation projects.

Findings

Aptly, using the developed conceptual framework, this research further validates the inclusion of a separate engineering dimension with the usual triple bottom line factors. Such inclusion is paramount in responding to the existing ITP gaps found within the current literature.

Originality/value

This research uses GIS and ITP process to support the aforementioned adaptive and complex system thinking. This, in turn, is used as the basis of a methodical formulation framework in dealing with mega rail transportation infrastructure. To support such a proposition, Sydney Metro is examined as the basis of a case study.
A collaborative approach to maintaining optimal inventory and mitigating stockout risks during a pandemic: capabilities for enabling health-care supply chain resilience
Authors: Friday Derek , Savage David A. , Melnyk Steven A. , Harrison Norma , Ryan Suzanne , Wechtler Heidi
Published: February 2021

Purpose

Inventory management systems in health-care supply chains (HCSC) have been pushed to breaking point by the COVID-19 pandemic. Unanticipated demand shocks due to stockpiling of medical supplies caused stockouts, and the stockouts triggered systematic supply chain (SC) disruptions inconceivable for risk managers working individually with limited information about the pandemic. The purpose of this paper is to respond to calls from the United Nations (UN) and World Health Organization (WHO) for coordinated global action by proposing a research agenda based on a review of current knowledge and knowledge gaps on the role of collaboration in HCSCs in maintaining optimal stock levels and reinforcing resilience against stockout disruptions during pandemics.

Design/methodology/approach

A systematic review was conducted, and a total of 752 articles were analyzed.

Findings

Collaborative planning, forecasting and replenishment practices are under-researched in the HCSC literature. Similarly, a fragmented application of extant SC collaborative risk management capabilities undermines efforts to enhance resilience against systematic disruptions from medical stockouts. The paucity of HCSC articles in humanitarian logistics and SC journals indicates a need for more research interlinking two interdependent yet critical fields in responding to pandemics.

Research limitations/implications

Although based on an exhaustive search of academic articles addressing HCSCs, there is a possibility of having overlooked other studies due to search variations in language controls, differences in publication cycle time and database search engines.

Originality/value

The paper relies on COVID-19's uniqueness to highlight the limitations in optimization and individualistic approaches to managing medical inventory and stockout risks in HCSCs. The paper proposes a shift from a fragmented to holistic application of relevant collaboration practices and capabilities to enhance the resilience of HCSCs against stockout ripple effects during future pandemics. The study propositions and suggestion for an SC learning curve provide an interdisciplinary research agenda to trigger early preparation of a coordinated HCSC and humanitarian logistics response to future pandemics.
Chasing criminal wealth: broken expectations for the criminalization of illicit enrichment in Lithuania
Authors: Bikelis Skirmantas
Published: February 2021

Purpose

This study aims at elaborating whether the criminalization of illicit enrichment has the potential to be an efficient and well-balanced measure against profiting from serious crime.

Design/methodology/approach

This study offers a normative analysis of the concept of the criminalization of illicit enrichment, particularly from the perspective of the presumption of innocence. This paper supplements theoretical considerations using Lithuania, where illicit enrichment was criminalized a decade ago, as a case study. It analyses data of all 28 known criminal cases on illicit enrichment that resulted in judgements in Lithuania in 2015–2019.

Findings

The author concludes that on neither a fundamental nor practical level can the assumption that the criminalization of illicit enrichment efficiently carries out the task for which it was created be supported. Moreover, efforts to implement this legal strategy might unbalance the system of illicit asset recovery measures and obstruct the implementation of other promising legal instruments.

Originality/value

As very few states with developed democracy and strong rule of law traditions have implemented criminalization of illicit enrichment, there are very few if any empirical data or analysis of practices on this issue that could contribute to the theoretical discussion. This paper aims at contributing to fulfillment of this gap by presenting relevant data and insights from the perspective of Lithuanian criminal justice system.
Research patterns and intellectual structure of Managerial Auditing Journal: a retrospective using bibliometric analysis during 1986-2019
Authors: Kumar Satish , Pandey Nitesh , Burton Bruce , Sureka Riya
Published: February 2021

Purpose

The Managerial Auditing Journal (MAJ) started publication in 1986 and celebrates its 35th year of publication in 2020. The purpose of this study is to provide a detailed bibliometric analysis of the journal’s primary trends and themes between 1986 and 2019.

Design/methodology/approach

This study uses the Scopus database to analyse the most prolific authors in the MAJ along with their affiliated institutions and countries; the work also identifies the MAJ articles cited most often by other journals. A range of bibliometric devices is applied to analyse the publication and citation structure of MAJ, alongside performance analysis and science mapping tools. The study also provides a detailed inter-temporal analysis of MAJ publishing patterns.

Findings

The MAJ publishes around 40 articles each year with citations of this work steadily growing over time. The journal has attracted contributors from around the globe, most often affiliated with the USA, the UK and Australia. Thematic evolution of the journal’s themes reveals that it has expanded its scope to include topics such as internal auditing, internal control and corporate governance, whilst co-authorship analysis reveals that the journal’s collaboration network has grown to span the globe.

Research limitations/implications

As this study uses data from the Scopus database, any shortcomings therein will be reflected in the study.

Originality/value

This study provides the first overview of the MAJ’s publication and citation trends as well as the evolution of its thematic structure. It also suggests future directions that the journal might take.
Drivers of lending decision in peer-to-peer lending in Malaysia
Authors: Khan Mohammad Tariqul Islam , Xuan Yong Yee
Published: February 2021

Purpose

Despite the emergence of peer-to-peer (P2P) lending in Malaysia, there is a knowledge gap on what drives the lending decision of P2P lending in the emerging Malaysian market. This research investigates how borrower's loan tenure, funding purpose, verified documents, accumulated transaction and repayment history, age, trustworthy and geographical resemblance affect likelihood of lending decision in P2P platform.

Design/methodology/approach

Using snowball sampling, survey data was collected from 300 online banking users who were willing to invest in online P2P platform from different states in Malaysia (i.e. Selangor, Malacca, Johor and Negeri Sembilan). For estimation, regression analyses were estimated.

Findings

The findings suggest that borrower's loan tenure and borrower's age increase the probability of lending in online P2P platform, while funding purpose of credit card reduces the likelihood of lending in the P2P platform. The findings contribute to the signalling theory.

Practical implications

The findings imply that borrowers need to concentrate on loan tenure and clearly indicate their age in the listing in order to increase the funding probability. Moreover, they are suggested not to submit listing for credit card as funding purpose.

Originality/value

This study is first in its nature about P2P lending in Malaysia and the possible factors that influence lending decisions in this new financing platform.
Trustworthiness of digital records in government accounting system to support the audit process in Botswana
Authors: Mosweu Olefhile , Ngoepe Mpho
Published: February 2021

Purpose

The purpose of this study is to explore how the trustworthiness of digital records generated in an enterprise resource planning (ERP) system known as the government accounting and budgeting system (GABS) is maintained to support the audit process in the public sector of Botswana.

Design/methodology/approach

This qualitative study used modern archival diplomatics as a theoretical framework to examine the procedures for authenticating digital accounting records in GABS to support the audit process in Botswana. Data were collected through interviews and documentary reviews.

Findings

The study established that although GABS is not a record-keeping system, it generates digital records. In the absence of procedures, auditors rely on social and technical indicators (system application controls) to authenticate records.

Research limitations/implications

The findings of the study are limited to the case study and cannot be generalised to other organisations.

Practical implications

The findings of the study can inform the necessary measures that can be taken to ensure that digital records generated in ERPs are maintained authentic to support financial auditing processes. In addition, the paper also presents differing approaches by records managers, auditors and information technology specialists to evaluate the authenticity of records in digital systems, thus contributing to the literature about professional allies and competitors to archivists and records managers.

Originality/value

This paper provides empirical evidence from an original study.
Enhancing supplier capability through Six Sigma enablers
Authors: Pradhan Sudeep Kumar , Reosekar Ravi Shrikrishna , Routroy Srikanta
Published: February 2021

Purpose

The purpose of this paper is to identify, analyze and orient the enablers of Six Sigma to enhance supplier capability for an Indian manufacturing supply chain (SC).

Design/methodology/approach

In total, nine enablers of Six Sigma were identified through an extensive literature review and discussion held with managers/senior managers in different Indian manufacturing companies. The interpretative structural modeling (ISM) approach is applied to the Indian auto ancillary company for developing and analyzing the structural framework of enablers to enhance the supplier capability.

Findings

The enablers such as top management commitment and leadership, supply chain management, standardization, training and education, human resource management and project selection and execution methodology of Six Sigma related to supplier capability have emerged as the prominent enablers, which are driving force in the system for the Indian manufacturing SC.

Research limitations/implications

This study is restricted to only one Indian manufacturing company. Therefore, the outcomes of the study should not be generalized. Further studies may be carried out for several Indian manufacturing industries to get a more comprehensive implementation approach, their validity and their variation across the different industries.

Practical implications

The simplicity and clarity of the proposed structural framework of Six Sigma helps in the identification and orientation of enablers for the successful implementation of Six Sigma in the SC. The proposed structural framework can be applied to different manufacturing SCs by allowing managers to structure the enablers considering their unique implementation constraints, which can reflect their priority considerations.

Originality/value

The study goes beyond the conceptual discussion of supplier capability issues. The supplier capability cannot be seen as a standalone approach irrespective of the constraints from the supplier domain as it is in synchronization with the entire SC performance. The enablers and their orientation with respect to the SC are providing a unique contribution toward supplier management planning. The outcomes from the proposed structural framework are used for developing action plans for organization “A” or other organizations to build suitable supplier capability in the SC.
Applicability of a knowledge management model that considers organizational memory in Spanish organizations
Authors: Damian Ieda Pelógia Martins , Moro Cabero María Manuela
Published: February 2021

Purpose

Despite the interrelationship between knowledge management and organizational memory, there is a gap in the literature of knowledge management implementation models that consider the characteristics of organizational memory. In view of this situation, a knowledge management implementation model focused on the characteristics of organizational memory has been developed, and the purpose of this paper is to analyze the applicability of this model in Spanish organizations.

Design/methodology/approach

In addition to a literature review on the main concepts involved, interviews were conducted with managers of Spanish organizations. The research is of a qualitative nature, characterized as descriptive and exploratory, whose universe of research is the companies of the meat sector in Salamanca, Spain. The qualitative technique of content analysis was used as the research methodology.

Findings

After the interviews, it is concluded that the proposed model is a valid and necessary instrument for the implementation of knowledge management focused on organizational memory.

Originality/value

The originality of this study is due to the demonstration of the applicability of a knowledge management model that considers, in a direct way, the characteristics of the organizational memory, indispensable for the adequate application of knowledge management in organizations.
Exploratory study about audience response to product endorsements by online DIY celebrities and traditional celebrities
Authors: Fan Fei
Published: February 2021

Purpose

Celebrity endorsement is common in the marketing communications context, especially in the Asian market. Thanks to the popularity of online DIY celebrities, many marketing communications practitioners have started to involve such celebrities in brand and product endorsement strategies. However, few existing studies have compared the endorsement persuasiveness of online DIY celebrity endorsers with traditional celebrity endorsers, particularly in the Asian market. Therefore, the purpose of this paper is to fill the literature gap by examining how consumers perceive and evaluate online DIY and traditional celebrity endorsers.

Design/methodology/approach

In-depth personal interviews were conducted with 15 interviewees with a median age of 23. They were asked to report their overall evaluations and attitudes toward online DIY celebrity endorsers and traditional celebrity endorsers, and their respective endorsement strategies.

Findings

Although the popularity of online DIY celebrities is growing in China, they received a lower level of appreciation from interviewees than traditional celebrities. The persuasiveness of online DIY celebrity endorsers was not as effective as that of traditional celebrity endorsers. Interviewees even held an overall negative attitude toward online DIY celebrities and their endorsements. Interviewees perceived traditional celebrity endorsers more positively, and their endorsements to be more effective, than online DIY celebrity endorsers.

Research limitations/implications

The small sample size may constrain any generalization to be drawn from the findings. Future studies are suggested using survey and experiment methodology to further test and compare the persuasiveness of online DIY and traditional celebrity endorsement.

Practical implications

We suggest communications practitioners continue to use traditional celebrities to improve overall brand image and enhance the target audience’s purchase intention as the exploratory study reveals that audiences have an overall positive experience with traditional celebrities, instead of online DIY celebrities. If online DIY celebrities are preferred in communications strategies, we suggest practitioners carefully select qualified online DIY celebrity endorsers based on image congruence between such online DIY celebrities and the product category in that audiences in the exploratory study are quite cautious when exposed to product endorsement messages from online DIY celebrities. Besides this, audiences have more confidence in product endorsement if there is a fit between online DIY celebrities’ expertise and the endorsed product type.

Originality/value

This is the first qualitative study on consumers’ perception of product endorsement at the level of online DIY and traditional celebrity endorsers.
Plant and microbial impacts of an invasive species vary across an environmental gradient
Authors: Farrer Emily C. , Birnbaum Christina , Waryszak Paweł , Halbrook Susannah R. , Brady Monica V. , Bumby Caitlin R. , Candaele Helena , Kulick Nelle K. , Lee Sean F. H. , Schroeder Carolyn S. , Smith McKenzie K. H. , Wilber William
Published: February 2021

Invasive plants often successfully occupy large areas encompassing broad environmental gradients in their invaded range, yet how invader dominance and effects on ecological communities vary across the landscape has rarely been explored. Furthermore, while the impacts of invasion on plant communities are well studied, it is not well understood whether responses of above‐ground (plant) and below‐ground (microbial) communities are coupled.

Here we test patterns in Phragmites australis (common reed) invasion in a field survey of eight sites situated across a salinity gradient, ranging from freshwater to saline marsh, in Southeast Louisiana. At each site, we surveyed plant composition and used metabarcoding methods to assess soil fungal and bacterial composition in plots within the dense Phragmites stand, in a transition zone of ~50:50 Phragmites:native plants, and in native‐only areas. We hypothesized that Phragmites' abundance and impact on above‐ and below‐ground communities would vary across the salinity gradient and that the responses of above‐ and below‐ground communities to invasion would be coupled.

We found weak evidence that invasion varied across the gradient: Phragmites stem densities increased slightly with salinity, and Phragmites increased above‐ground litter accumulation more in fresh and saline areas compared to brackish. We found stronger evidence that plant and microbial responses to invasion varied with salinity. Phragmites strongly reduced native plant density across the gradient, with slightly greater reductions in fresh and saline areas. Plant species richness displayed consistent decreases with invasion across the salinity gradient; however, fungal and bacterial richness increased sharply with invasion only in brackish sites. Furthermore, the effect of Phragmites on plant and microbial community composition became stronger as salinity increased. Plants and microbes exhibited coupled responses to invasion in the magnitude of compositional shifts brought on by Phragmites, but Phragmites' effects on richness were not coupled.

Synthesis. Overall, the variability in Phragmites impacts across the gradient, particularly soil microbial impacts, suggests that it may be difficult to generalize invader effects from single‐site or single‐ecosystem studies. However, above‐ and below‐ground communities showed some coupled responses to Phragmites; thus understanding plant community responses to invasion gives insight into impacts occurring below‐ground.