bluuebunny/crossref_metadata_2025 huggingface dataset:
Development of an improved inhibitor of Lats kinases to promote regeneration of mammalian organs
Authors: Kastan Nathaniel R. , Oak Sanyukta , Liang Rui , Baxt Leigh , Myers Robert W. , Ginn John , Liverton Nigel , Huggins David J. , Pichardo John , Paul Matthew , Carroll Thomas S. , Nagiel Aaron , Gnedeva Ksenia , Hudspeth A. J.
Published: April 2022

The Hippo signaling pathway acts as a brake on regeneration in many tissues. This cascade of kinases culminates in the phosphorylation of the transcriptional cofactors Yap and Taz, whose concentration in the nucleus consequently remains low. Various types of cellular stress can reduce phosphorylation, however, resulting in the accumulation of Yap and Taz in the nucleus and subsequently in mitosis. We earlier identified a small molecule, TRULI, that blocks the final kinases in the pathway, Lats1 and Lats2, and thus elicits proliferation of several cell types that are ordinarily post-mitotic and aids regeneration in mammals. In the present study we present the results of chemical modification of the original compound and demonstrate that a derivative, TDI-011536, is an effective blocker of Lats kinases in vitro at nanomolar concentrations. The compound fosters extensive proliferation in retinal organoids derived from human induced pluripotent stem cells. Intraperitoneal administration of the substance to mice suppresses Yap phosphorylation for several hours and induces transcriptional activation of its target genes in the heart, liver, and skin. Moreover, the compound initiates the proliferation of cardiomyocytes in adult mice following cardiac cryolesions. After further chemical refinement, related compounds might prove useful in protective and regenerative therapies.

Significance Statement

In humans and other mammals, many organs regenerate through the proliferation of cells that replace those that have succumbed to aging or injury. However, proliferation is largely absent in certain critical organs, including the heart, the central nervous system, and sensory organs such as the inner ear and retina. The Hippo-Yap biochemical signaling pathway, a cascade of proteins that—when active—inhibits cell division, constitutes one impediment to proliferation. We earlier identified a small molecule that interrupts Hippo-Yap signaling and thus relieves this block for some non-proliferating cells in vitro. In the present investigation, we have chemically modified the original substance to yield a more potent analog that is effective for several hours in mammalian tissues in vivo and initiates the proliferation of heart-muscle cells after cryolesioning. After further refinements, compounds of this family might prove useful in regenerative therapies.
Mathematical models of tumor volume dynamics in response to radiotherapy
Authors: Mohsin Nuverah , Enderling Heiko , Brady-Nicholls Renee , Zahid Mohammad U.
Published: April 2022

From the beginning of the usage of radiotherapy (RT) for cancer treatment, mathematical modeling has been integral to understanding radiobiology and for designing treatment approaches and schedules. There has been extensive modeling of response to RT with the inclusion of various degrees of biological complexity. Here we focus on models of tumor volume dynamics. There has been much discussion on the implications of different models of tumor growth, and it is just important to consider the implications of selecting different models for response to RT. In this study, we compare three models of tumor volume dynamics: (1) exponential growth with RT directly reducing tumor volume, (2) logistic growth with direct tumor volume reduction, and (3) logistic growth with RT reducing the tumor carrying capacity. For all three models, we: performed parameter sensitivity and identifiability analyses; investigated the impact of the parameter sensitivity on the tumor volume trajectories; and examined the rates of change in tumor volume (ΔV/Δt) during and RT treatment course. The parameter identifiability and sensitivity analyses revealed the interdependence of the different model parameters and may inform parameter calibration in any further usage of these models. In examining the ΔV/Δt trends, we coined a new metric – the point of maximum reduction of tumor volume (MRV) – to quantify the magnitude and timing of the expected largest impact of RT during a treatment course. Ultimately, the results of these analyses help us to better understand the implications of model selection while simultaneously generating many hypotheses about the underlying radiobiology that need to be tested on time-resolved measurements of tumor volume from appropriate pre-clinical or clinical data. The answers to these questions and more detailed study of these and similar models of tumor volume dynamics may enable more appropriate model selection on a disease-site or patient-by-patient basis.
Interoperability of RTN1A in dendrite dynamics and immune functions in human Langerhans cells
Authors: Cichoń Małgorzata Anna , Pfisterer Karin , Leitner Judith , Wagner Lena , Staud Clement , Steinberger Peter , Elbe-Bürger Adelheid
Published: April 2022

Skin is an active immune organ where professional antigen-presenting cells such as epidermal Langerhans cells (LCs) link innate and adaptive immune responses. While Reticulon 1A (RTN1A) was recently identified in LCs and dendritic cells in cutaneous and lymphoid tissues of humans and mice, its function is still unclear. Here, we studied the involvement of this protein in cytoskeletal remodeling and immune responses towards pathogens by stimulation of Toll-like receptors (TLRs) in resident LCs (rLCs) and emigrated LCs (eLCs) in human epidermis ex vivo and in a transgenic THP-1 RTN1A+cell line. Hampering RTN1A functionality through an inhibitory antibody induced significant dendrite retraction of rLCs and inhibited their emigration. Similarly, expression of RTN1A in THP-1 cells significantly altered their morphology, enhanced aggregation potential and inhibited the Ca2+flux. Differentiated THP-1 RTN1A+macrophages exhibited long cell protrusions and a larger cell body size in comparison to wild type cells. Further, stimulation of epidermal sheets with bacterial lipoproteins (TLR1/2 and TLR2) and single-stranded RNA (TLR7) resulted in the formation of substantial clusters of rLCs and a significant decrease of RTN1A expression in eLCs. Together, our data indicate involvement of RTN1A in dendrite dynamics and structural plasticity of primary LCs. Moreover, we discovered a relation between activation of TLRs, clustering of LCs and downregulation of RTN1A within the epidermis, thus indicating an important role of RTN1A in LC residency and maintaining tissue homeostasis.

Graphical abstract

Highlights

Blocking of RTN1A induces dendrite retraction of resident LCs (rLCs) in epidermal explants.

Despite a roundish morphology rLCs exhibit reduced migration capacity.

RTN1A has an inhibitory effect on the calcium flux.

Toll-like receptor-activated rLCs form vast clusters and significantly diminish RTN1A expression after emigration.

RTN1A plays a central role in LC residency and maintaining tissue homeostasis.
H3K36 dimethylation shapes the epigenetic interaction landscape by directing repressive chromatin modifications in embryonic stem cells
Authors: Chen Haifen , Hu Bo , Horth Cynthia , Bareke Eric , Rosenbaum Phillip , Kwon Sin Young , Sirois Jacinthe , Weinberg Daniel N. , Robison Faith M. , Garcia Benjamin A. , Lu Chao , Pastor William A. , Majewski Jacek
Published: April 2022

Epigenetic modifications on the chromatin do not occur in isolation. Chromatin-associated proteins and their modification products form a highly interconnected network, and disturbing one component may rearrange the entire system. We see this increasingly clearly in epigenetically dysregulated cancers. It is important to understand the rules governing epigenetic interactions. Here, we use the mouse embryonic stem cell (mESC) model to describe in detail the relationships within the H3K27-H3K36-DNA methylation subnetwork. In particular, we focus on the major epigenetic reorganization caused by deletion of the histone 3 lysine 36 methyltransferase NSD1, which in mESCs deposits nearly all of the intergenic H3K36me2. Although disturbing the H3K27 and DNA methylation (DNAme) components also affects this network to a certain extent, the removal of H3K36me2 has the most drastic effect on the epigenetic landscape, resulting in full intergenic spread of H3K27me3 and a substantial decrease in DNAme. By profiling DNMT3A and CHH methylation (mCHH), we show that H3K36me2 loss upon Nsd1-KO leads to a massive redistribution of DNMT3A and mCHH away from intergenic regions and toward active gene bodies, suggesting that DNAme reduction is at least in part caused by redistribution of de novo methylation. Additionally, we show that pervasive acetylation of H3K27 is regulated by the interplay of H3K36 and H3K27 methylation. Our analysis highlights the importance of H3K36me2 as a major determinant of the developmental epigenome and provides a framework for further consolidating our knowledge of epigenetic networks.
Participation Factor based analysis of PVSC type Multi-Input Zeta-SEPIC dc-dc converter
Authors: Thota Phanindra , Bhimavarapu Amarendra Reddy , Chintapalli V.V.S. Bhaskara Reddy
Published: April 2022

Purpose

This study aims to propose a new non-isolated Multi-Input Zeta-SEPIC (MIZS) dc–dc converter for renewable energy sources integration with different voltage levels (low-voltage source, high-voltage source). The chosen configuration of the converter is capable of performing bucking as well as boosting operations in various modes of operation.

Design/methodology/approach

Parameters of the selected MIZS converter are designed using the time-domain analysis. The selected converter belongs to the sixth-order family with two switches and six energy storage elements. State-space model of the converter is developed for each mode of operation, and using these individual state-space models, an average state-space model of the converter useful to carry out detailed analysis for different operating conditions is developed. Analysis related to operational stability of the converter is also carried out using Participation Factor (PaF)-based Eigen value analysis.

Findings

Using the PaF-based Eigen analysis, participation of the various state variables in different Eigen modes and vice versa is carried out. Performance of the converter for different parameter variations in the allowable range is determined and the same has been used to find the operational stability of the converter under different modes of operation. The selected converter has low inductor ripple currents and output voltage ripples when delivering the power to load.

Originality/value

Because operational stability of the converter under various operating conditions is one of the key performance indicators for selecting a particular type of converter, PaF-based Eigen value analysis has been carried out using the average state-space model developed for the selected MIZS converter. Operational stability analysis of the converter is carried out for parameter variations also. In addition, participation of the various states in each Eigen mode and vice versa have been analyzed for designed parameter values and also variation within the specified range of variations.
SMEs and the regionalization of global value chains: an untold story from the Italian industrial districts
Authors: Bettiol Marco , Burlina Chiara , Chiarvesio Maria , Di Maria Eleonora
Published: April 2022

Purpose

Within the theoretical framework of global value chains (GVCs), much importance has been given to industrial districts (IDs) and their role as localized manufacturing systems. The regionalization of GVC has opened new questions on the location of manufacturing activities and the potential consequences at the ID level. The reshoring phenomenon challenges internationalization processes, changing the configuration in trade dynamics for IDs. This paper aims to investigate which are the main internationalization patterns followed by district small and medium enterprises (SMEs) under the perspective of the regionalization of GVCs. This will help both practitioners and policymakers to better understand internationalization trajectories aimed at sustaining the economic development of district firms and territories.

Design/methodology/approach

The analysis has been conducted using a survey carried out on 210 ID SMEs in the furniture, mechanics and fashion industries located in Veneto and Friuli Venezia Giulia regions, in northeastern Italy. Moreover, data released from the Italian Customs Agency have been merged to detect the trends of interviewed firms’ internationalization between 2005 and 2019.

Findings

The results highlight how the geography of internationalization has changed over time, in particular following the regionalization of the GVCs. There are also differences among the industry specializations of IDs. This could be attributable to the strategy pursued by each firm to control the competition both in the domestic market and abroad, also in relation to GVC lead firms’ location strategies.

Originality/value

This paper applies new data on the analysis of ID SMEs related to international transactions over a long period of time. In doing this, this paper adds new insights to the GVC literature and future policies to be implemented to foster the participation of district firms in the global scenario.
Content analysis of e-inspection implementation for highway infrastructure construction projects
Authors: Mohamed Mamdouh , Tran Dai Q.
Published: April 2022

Purpose

The use of digital inspection or e-inspection of transportation projects has been proven as an efficient method over the last decade. A wide range of studies were dedicated to developing and applying e-inspection techniques and technologies. However, there is a lack of a comprehensive systematic review and content analysis of using e-inspection in highway construction and maintenance projects. The main objectives of this study were to explore the current trend and identify relevant inspection technologies and their applications for highway construction projects.

Design/methodology/approach

A systematic review of 172 articles from 16 high-ranked academic journals in construction engineering and management published during 2000–2021 was conducted. This process resulted in 67 relevant articles included in the detailed content analysis. The analysis involved synthesizing six main construction elements and work types, nine typical inspection activities, and 23 technologies.

Findings

The result of the analysis showed that among the six construction elements and work types, bridge and hot mix asphalt (HMA) recorded the largest share of e-inspection research. For the nine inspection activities, progress monitoring of construction operations was the highest focused area of e-inspection research. The most common e-inspection technologies are geospatial tools, 3D modeling, and unmanned aircraft systems (UASs). Camera-based inspection has existed for decades, however, has limited research development. The critical success factors in implementing e-inspection in highway projects are sharing data among different technologies, inspector training, and reducing the cost of technology purchase.

Originality/value

This study is one of the first attempts to conduct a content analysis of the e-inspection implementation for highway projects. The findings of this study expose knowledge gaps in contemporary research related to implementation barriers such as cost of purchase and operation of e-inspection technologies and transferring data between technologies.
Winterizing the Egyptian spring: why might business schools fail to develop responsible leaders?
Authors: Mousa Mohamed
Published: April 2022

Purpose

This paper aims to theoretically answer the question: why might business schools in Egypt fail to develop responsible leaders?

Design/methodology/approach

The author starts by discussing modernization theory (Lipset, 1959) – which highlights the idea that the more educated people there are in a given society/nation, the more calls for democracy, social citizenship and social justice will be launched – to address the strong association between the quality of business learning and the development of responsible leadership norms. Moving forward by focusing on the theory of education (Dewey, 1916) and institutional theory (DiMaggio and Powell, 1983), the author finds the main conditions needed to develop responsible leadership norms among business school students.

Findings

The author identified the following three necessary conditions: implementing responsible management education, sustaining management learning and ensuring that a purposive hidden curriculum is well-planned in business schools. The author sees these as the main priorities for developing responsible leadership skills among business school students in Egypt and similar post revolution countries.

Originality/value

This paper contributes by filling a gap in responsible leadership, public administration and higher education literature, in which conceptual studies on the role of business schools in post-revolution periods and conflict zones has been limited until now.
Female representation on boards of directors and environmental disclosure: evidence of the Brazilian GHG protocol program
Authors: Fabrício Sarah Amaral , Ferreira Denize Demarche Minatti , Rover Suliani
Published: April 2022

Purpose

This study aims to identify a relationship between the presence of women on the board of directors (BOD) of Brazilian companies and the firms’ disclosure and participation in projects or initiatives to reduce greenhouse gas (GHG) emissions.

Design/methodology/approach

The research used an adaptation of the model by Ben-Amar et al. (2017), added two other gender variables and analyzed a sample of 42 companies listed on the Brazilian stock exchange that participate in the Brazilian GHG protocol program. As for the models with the variables of interest, the most significant was the female percentage, Blau’s index, the dummy of female presence, the number of women on BOD, total years with the woman on board and the number of committees the board women were.

Findings

The results for the sample showed that women were present on the BOD 475 times, against a male presence of 4,538 times. Empirical evidence confirms the research hypothesis that there is a positive relationship between the presence of women on the BOD and the likelihood of participation in the Brazilian GHG protocol program.

Research limitations/implications

The fact that few companies are listed on Brasil, Bolsa and Balcão and participate in the Brazilian GHG protocol program. Therefore, the impact of these findings may be reduced when compared with countries presenting more listed companies that have joined this type of program to diminish GHG emissions.

Originality/value

This study contributes to the literature on accounting, discussing carbon accounting in the field of environmental accounting and emphasizing that climate change-related risks greatly influence business and corporate assets. According to an article published by the World Resources Institute Brasil (2019), Brazil is the seventh country with the highest GHG emissions in the world.
Carbon footprint of maize planting under intensive subsistence cultivation in South Korea
Authors: Li Zhirun , Yang Yinsheng , So Namho , Lee Jong-In
Published: April 2022

Purpose

During the planting process, agricultural products produce large amounts of greenhouse gas (GHG) emissions. This has placed tremendous pressure on sustainable global development. Many countries and regions in the world have adopted intensive subsistence cultivation methods when planting maize; however, limited studies exist on these methods. The main purpose of this research is to show the impact of climate change on maize yields and carbon footprint (CF) in South Korea over 10 years, find the proper operating method and promote the advanced combination of inputs for the sustainable development of maize farmers.

Design/methodology/approach

This study used survey data from the South Korea Rural Development Administration of 2010, 2014 and 2019 to estimate the CF of maize planting under intensive subsistence cultivation. Life-cycle assessment was used to determine the CF. Farmers were grouped according to significant differences in yield and GHG emissions. Linear regression was used to measure the dependence of the main contributors on the CF production and carbon efficiency.

Findings

In South Korean maize planting, N in chemical fertiliser was the most significant contributor to the CF and organic fertiliser was the most significant input. The use of chemical and organic fertilisers significantly affects the production of the CF and carbon efficiency. Households in the high-yield and low-GHG emission groups are more sustainable because they generate the least GHG when producing and earning through maize cultivation. Globally, maize production in South Korea has a relatively low CF and maize production produces fewer GHG.

Originality/value

This study provides information for policymakers to determine key operational options for reducing GHG emissions using intensive subsistence cultivation of maize production in South Korea and other countries.
The moderating role of trust in influencing the effectiveness of export incentives of exporters in the ASEAN
Authors: Suwannarat Pornlapas
Published: April 2022

Purpose

This study aims to determine the moderating role of trust on the influence of export incentives over importer role performance. The mediating role of importer role performance and the impact of export incentives on exporter performance have also been investigated.

Design/methodology/approach

This study used survey as the main data collection method to obtain data from 105 executives of exporting firms. An official database of export firms was provided to this study by the Department of Export Promotion, Ministry of Commerce of Thailand.

Findings

Significant partial moderation effect of trust on the impact of export incentives over importer role performance has been seen. Also, this study found a partial mediating role of the importer role performance in mediating the association of export incentives and exporter performance. In addition, export incentives in the form of credible channel policies and price and financial incentives have been found to have a significant positive effect on importer role performance.

Practical implications

This study will be of practical value for practitioners or managers of export firms because it is essential to enhance trust with importers and select the appropriate export incentives for importers. This could enhance competitiveness of the export firms.

Originality/value

This is an original attempt to investigate the role of trust as moderator in influencing the impact of export incentives on importer role performance. Also, this study initially ascertains the mediating effect of importer role performance in mediating the effectiveness of both monetary and non-monetary incentives on exporter performance.
Assessing the value of castrated and intact male goat attributes in livestock markets of Pakistan
Authors: Ahmed Tanvir , Ahmad Waseem , Ahmad Bashir
Published: April 2022

Purpose

The purpose of the study was to find out the impact of the castrated and intact attribute of the male goat on its price in Pakistan.

Design/methodology/approach

Five major goat markets of Punjab, Pakistan, representing various cropping systems, climatic conditions and socio-economic conditions, were selected for the study. Data about the market location, traits of traded male goat (weight, age, breed, castration, etc.), buyer attributes (education level, experience of buying goats), the purpose of buying and price of 383 traded male goats were collected by using a pretested questionnaire. The hedonic regression model was used to estimate the impact of male goat attributes on its price.

Findings

Results indicated a significant price difference between castrated and intact male goats and recommended castration of male goats for a better price. Additional findings showed a significant positive impact of live weight, age, breed and the selling marketplace on the male goat prices.

Research limitations/implications

By targeting and marketing male goat characteristics like castration, weight, breed and selling markets, goat producers can receive a premium price for their animals.

Originality/value

In livestock markets of developing countries, buyers strongly prefer castrated or intact male goats for several reasons. However, as existing literature did not document the effect of male goat's castrated and intact attribute on its price; therefore, the study is important to fill this gap.
Public–private cooperation and the provision of public goods for lemons and citrus exports from Argentina and Uruguay
Authors: Lachman Jeremias , Tacsir Ezequiel , Pereyra Martín
Published: April 2022

Purpose

The purpose of this paper is to study the lemon and citrus clusters in Argentina and Uruguay, in which the central role of public-private coordination in ensuring successful participation in global value chains. International agrifood markets are increasingly segmented in terms of quality, plant health and safety standards, requiring the implementation of reliable traceability systems and certifications of good practices. These requirements call for the alignment of various actors – including private companies, plant health organizations, science and technology institutions – behind a common interest.

Design/methodology/approach

This study employed a series of case studies to answer the research question. Thus, the study conducted 30 in-depth semi-structured interviews with stakeholders from different public and private organizations (18 for the Argentinean case and 12 for Uruguay). This fieldwork took place between June and November 2020, where all interviews were recorded.

Findings

The clusters studied here exemplify how these challenges can be successfully met. In turn, these achievements not only represent new export opportunities, employment generation, attraction of foreign direct investment (or the opening of subsidiaries in other countries by one of the local companies) but also the possibility for small producers to benefit from a novel array of sectoral public goods and institutions that have the potential to contribute to their growth.

Research limitations/implications

The adoption of a case study method limits the generalization of results.

Originality/value

This study sheds light on how public–private cooperation spaces and the provision of public goods might boost fruit exports.
Voluntary cybersecurity disclosure in the banking industry of Bangladesh: does board composition matter?
Authors: Mazumder Mohammed Mehadi Masud , Hossain Dewan Mahboob
Published: April 2022

Purpose

Cybersecurity disclosure (CSD) provides users with valuable information and significant insights about a firm's susceptibility to cyber risk and its management. It is argued that the board of directors, with its oversight role, should be vigilant in managing cyber risk and disclosures. This study aims to measure the extent of CSD of the banking companies and examines the association between the characteristics of board composition (i.e. board size, board independence and gender diversity) and CSD.

Design/methodology/approach

This study adopted automated content analysis to find out the extent of CSD in the listed commercial banks of an emerging country, Bangladesh, where CSD is voluntary. Further, multiple linear regression is applied to determine the relationship between board composition and CSD.

Findings

The findings reveal an increasing trend of CSD over the sample period (2014–2020). The study confirms a significant positive relationship between board independence and CSD. The study also demonstrates that the higher presence of female directors on the board is associated with higher CSD. However, no consistently significant relationship is found between board size and CSD.

Research limitations

The study is based on listed banking companies only. Hence, the results can not be generalised to companies in other sectors. Also, it is important to acknowledge that we focused on the quantity (not the quality) of CSD contained in annual reports.

Practical implications

The study provides an overall understanding of current trends of CSD in the Banking sector of a developing country. Regulators may use our findings to understand the current level of CSD and assess the need for issuing guidance in this regard. The association between board composition and CSD has implications both for banks when selecting board members and policymakers when establishing requirements concerning board composition under corporate governance guidelines.

Originality/value

This is one of the very few studies in the context of an emerging economy where CSD is voluntary. The paper contributes to a narrow stream of research investigating CSD and its association with board composition. Notably, it contributes to understanding how board composition is associated with CSD in the banking industry, which is highly exposed to cyber risk.
An institutional analysis of the risk management process during the COVID-19 pandemic: evidence from an emerging market
Authors: Metwally Abdelmoneim Bahyeldin Mohamed , Diab Ahmed
Published: April 2022

Purpose

This study aims to investigate the institutional changes brought about by the COVID-19 pandemic on the Bahraini insurance sector. This study also examines how those changes affected the risk management practices.

Design/methodology/approach

This study deploys a qualitative methodology with a case study design. The data are collected from multiple sources such as semi-structured interviews, documents and website analyses.

Findings

The COVID-19 pandemic has resulted in an institutional change in the Bahraini insurance sector. Pre-COVID-19, the professional logic was the dominant institutional logic. Then, the COVID-19 pandemic and its related uncertainties made the economic logic the most dominant logic. Accordingly, risk officers are currently responding to the crisis by being more risk-averse than risk managers. This study presents an inclusive institutional understanding of risk management as informed by the professional logic and socio-political and economic logics.

Practical implications

This study has implications for regulators and insurance customers by giving a snapshot of how insurers’ risk officers respond to the COVID-19 pandemic, which can help envisage their plans and actions.

Originality/value

This study contributes to risk management and institutional logics literature by illustrating how changes in risk management practices in emerging markets are an operational manifestation of sustaining profits and maintaining the positions of risk officers. This extends the risk management literature by bringing early evidence from an emerging market regarding risk officers’ behaviours and control plans during the COVID-19 pandemic. Moreover, this study extends the institutional logics literature by exploring the micro-level impacts of logics in an emerging insurance market.
Does working capital management affect firm profitability? Evidence from European Union countries
Authors: Deari Fitim , Kukeli Agim , Barbuta-Misu Nicoleta , Virlanuta Florina Oana
Published: April 2022

Purpose

The paper aims to investigate the dynamic relationship between working capital management and firm profitability for a sample of firms from eight European Union (EU) countries for the period 2006–2015.

Design/methodology/approach

The panel regression model is used in the study. Firm profitability is measured using the return on assets (ROA) ratio, whilst cash conversation cycle, financial leverage, size, tangibility and cash flow ratio are used as independent variables. The novelty of this study is the use of cash flow ratio to develop the analysis firms by dividing them as healthy and nonhealthy.

Findings

The paper reveals that working capital management affects firm profitability, and a positive relationship exists between them. The paper shows differences of working capital management and firm profitability across countries. The striking result of this study is that an inverted U-shape relationship exists between working capital management and firm profitability. Whereas the findings suggest that firms should be as close as possible to the optimal length of cash cycle to increase profitability, and managers should give a priority to working capital optimization.

Originality/value

The authors consider results of this study relevant to both researchers and business policymakers in the field of working capital management policies.
Financial statement fraud in Indonesia: a longitudinal study of financial misstatement in the pre- and post-establishment of financial services authority
Authors: Jaswadi Jaswadi , Purnomo Hari , Sumiadji Sumiadji
Published: April 2022

Purpose

This study aims to investigate cases of fraudulent financial statements that have occurred in Indonesia and explore the similarities of cases that existed in the period before and after the establishment of the Financial Services Authority.

Design/methodology/approach

This paper provides a descriptive examination of financial misstatements issued by different regimes by listed companies of the capital market and financial institution supervisory agency and the introduction of new financial service authority; among 93 listed companies that were subject to an official investigation arising from the publication of financial misstatements, these assessments were facilitated by mean of content analysis of annual reports following the announcement of an investigation.

Findings

The findings indicate that each regime has a specific pattern of financial statement fraud. It is found that senior management is responsible for most fraud, and recording a fictitious sale is the most common method of falsifying financial statements. Under the new regime, the publication of cases is limited since the introduction of risk-based supervision. Financial Services Authority is likely to fine and prosecute the director of a company as a perpetrator rather than a corporation as a legal entity.

Originality/value

This study contributes to the literature on the incidence of financial statement fraud in public companies and provides a detailed descriptive comparison of cases scrutinized by securities exchange commission in an emerging country.
The use of predictive modeling to identify relevant features for suspicious activity reporting
Authors: Hayble-Gomes Emmanuel
Published: April 2022

Purpose

The purpose of this study is to explore and use artificial intelligence (AI) techniques for identifying the relevant attributes necessary to file a suspicious activity report (SAR) using historical customer transactions. This method is known as predictive modeling, a statistical approach which uses machine learning algorithm to predict outcomes by using historical data. The models are applied to a modified data set designed to mimic transactions of retail banking within the USA.

Design/methodology/approach

Machine learning classifiers, as a subset of AI, are trained using transactions that meet or exceed the minimum threshold amount that could generate an alert and report a SAR to the government authorities. The predictive models are developed to use customer transactional data to predict the probability that a transaction is reportable.

Findings

The performance of the machine learning classifiers is determined in terms of accuracy, misclassification, true positive rate, false positive rate and false negative rate. The decision tree model provided insight in terms of the attributes relevant for SAR filing based on the rule-based criteria of the algorithm.

Originality/value

This research is part of emerging studies in the field of compliance where AI/machine learning technology is used for transaction monitoring to identify relevant attributes for suspicious activity reporting. The research methodology may be replicated by other researchers, Bank Secrecy Act/anti-money laundering (BSA/AML) officers and model validation analysts for BSA/AML compliance models.
Flexible workspace providers as tenants: an analysis of the rental prices in the London market
Authors: Antunes Batista da Silva Fernanda , Liu Nan , Hutchison Norman
Published: April 2022

Purpose

The covenant strength of flexible workspace (FW) providers as tenants is debatable. There is the argument that providers are risky mainly due to the very nature of their business which consists of volatile revenue streams obtained from subletting the space in membership format, paying little attention to covenants. On the other hand, there is also the argument that the presence of a provider can add vibrancy and diversity to a building whilst also offering an additional amenity to existing tenants through overflow space, making FW providers desirable. This paper aims to explore this ambiguity by comparing rents paid by FW providers and other tenants within the same building in London over the period 2011 to 2021.

Design/methodology/approach

Using a dataset of 1,042 leases in London over the period of 2011–2021 which was extracted from CoStar, the rent conditions of FW providers and their peers within the same building were analysed employing a hedonic pricing model.

Findings

The results of the analysis suggest that FW providers have a negative and statistically significant effect on the effective rent in comparison to other tenants within the same building over the analysed period.

Practical implications

This analysis has the potential to identify how FW providers are perceived in the market and offers both academics and practitioners valuable insights.

Originality/value

The relationship between landlords and FW providers as tenants does not have a major coverage in the literature.
Proposal of steel stress-strain relationships and simple analytical models of beams considering strain-rate effects at elevated temperatures
Authors: Ozaki Fuminobu , Umemura Takumi
Published: April 2022

Purpose

In this study, engineering stress-strain relationships considering an effect of strain rate on steel materials at elevated temperatures were formulated and a simplified analytical model using a two-dimensional beam element to analytically examine the effect of strain rate on the load-bearing capacity and collapse temperature was proposed.

Design/methodology/approach

The stress-strain relationships taking into account temperature, strain, and strain rate were established based on the past coupon test results with strain rate as the test parameter. Furthermore, an elasto-plastic analysis using a two-dimensional beam element, which considered the effect on strain rate, was conducted for both transient- and steady-state conditions.

Findings

The analytical results agreed relatively well with the test results, which used small steel beam specimens with a rectangular cross-section under various heating rates (transient-state condition) and deformation rates (steady-state condition). It was found that the bending strength and collapse temperature obtained from the parametric analyses agreed relatively well with those evaluated using the effective strength obtained from the coupon tests with strain equal to 0.01 or 0.02 under the fast strain rates.

Originality/value

The effect of stress degradation, including the stress-strain relationships at elevated temperature, was mitigated by considering the effect of strain rate on the analytical model. This is an important point to consider when considering the effect of strain rate on steel structural analysis at elevated temperatures to maintain analytical stability unaccompanied by the stress degradation.
A systematic approach for curriculum redesign of introductory courses in engineering: a programming course case study
Authors: Buitrago-Florez Francisco , Sanchez Mario , Pérez Romanello Vanessa , Hernandez Carola , Hernández Hoyos Marcela
Published: April 2022

Purpose

Numerous challenges in education emerge as our technology-driven society rapidly evolves and manifests more exigent requirements from engineering professionals. Higher education, nonetheless, seems to adapt to such requirements at an unequal speed, generating some tensions between industry and higher education institutions. The purpose of this paper is to share the experiences obtained through a process of assessment and redesign of a large enrollment course of programming from which the authors developed a systematic approach for course design/redesign.

Design/methodology/approach

A mixed method approach was deployed for data gathering and evaluation, consisting of close-ended surveys, open-ended questionnaires, information matrices and state of the art compilation. Triangulation of the information offered clear data about the necessity of curriculum redesign; therefore, a new programming course curriculum encompassed with relevant necessities in engineering and science was developed.

Findings

The authors produced a coherent and dynamic systematic path for assessment and design/redesign of course curriculum, which the authors find extremely helpful to improve negotiation processes inside higher education institutions, as it can be implemented to improve any large enrollment course curricula in engineering and science.

Research limitations/implications

By following the systematic path for assessment and design/redesign of curricula the authors developed, higher education systems could embark more efficiently in the ever-challenging process of adapt their courses and programs to tackle the upcoming demands of our society.

Originality/value

So far, a systematic path for assessment and design/redesign of course curriculum was not published, and it supports the improvement of pedagogical approaches in academic institutions.
Influencers' smiles work regardless of product and message
Authors: Kim Taeyeon , Read Glenna L.
Published: April 2022

Purpose

The purpose of this paper is to examine how influencers' visual content affects consumer attitudinal and behavioral responses to influencer advertising. The proposed model includes smile intensity of influencers as the independent variable, warmth and admiration as the mediators and product category (Study 1) and orientation of advertising messages (self vs social, Study 2) as the moderators.

Design/methodology/approach

Two experimental studies (Study 1 and 2) were conducted. A total of 337 online panelists were collected via Qualtrics in Study 1 and responses from 409 online panelists were collected via Qualtrics in Study 2.

Findings

The results of two experimental studies showed that smiling influencers increased perceptions of warmth and feelings of admiration, thereby evoking positive consumer attitudes and behavioral intention. The strong positive impact of smiling on responses to influencer advertising was present regardless of product categories (Study 1) and the orientation of advertising messages (Study 2).

Originality/value

This study empirically examined the role of visual content on consumers' attitudinal, emotional and behavioral responses to influencer advertising by adopting theoretical models in social psychology. This paper also provides strong managerial implications for marketers who seek the most effective strategies for leading consumers to evaluate influencers positively and ultimately, accepting marketing messages favorably.
Potential and challenges for using neuroscientific tools in strategic management studies
Authors: Radtke Caneppele Nairana , Ribeiro Serra Fernando Antonio , Contreras Pinochet Luis Hernan , Ramos Ribeiro Izabela Martina
Published: April 2022

Purpose

The purpose of this study is to understand how neuroscientific tools are used and discussed in ongoing research on strategy in organizations.

Design/methodology/approach

The authors used a bibliometric study of bibliographic pairing to answer the research question. They collected data from the Web of Science and Scopus databases using the keywords “neuroscience*,” “neurostrategy*” and “neuroscientific*.”

Findings

This study presents a framework that relates fundamental aspects discussed in current research using neuroscientific tools: Neuroscience and its research tools in organizations; emotions and information processing; interdisciplinary application of neuroscientific tools; and moral and ethical influences in the leaders' decision-making process.

Research limitations/implications

The inclusion of neuroscientific tools in Strategic Management research is still under development. There are criticisms and challenges related to the limitations and potential to support future research.

Practical implications

Despite recognizing the potential of neuroscientific tools in the mind and brain relationship, this study suggests that at this stage, because of criticisms and challenges, they should be used as support and in addition to other traditional research techniques to assess constructs and mechanisms related to strategic decisions and choices in organizations.

Social implications

Neuroscientific methods in organizational studies can provide insights into individual reactions to ethical issues and raise challenging normative questions about the nature of moral responsibility, autonomy, intention and free will, offering multiple perspectives in the field of business ethics.

Originality/value

In addition to presenting the potential and challenges of using scientific tools in strategic management studies, this study helps create methodological paths for studies in strategic management.
Experimental assessment of thermal gradients and layout effects on the mechanical performance of components manufactured by fused deposition modeling
Authors: Mantecón Ramiro , Rufo-Martín Celia , Castellanos Rodrigo , Diaz-Alvarez José
Published: April 2022

Purpose

Fused deposition modeling (FDM) is booming as a manufacturing technique in several industrial fields because of its ease of use, the simple-to-meet requirements for its machinery and the possibility to manufacture individual specimens cost-effectively. However, there are still large variations in the mechanical properties of the prints dependent on the process parameters, and there are many discrepancies in the literature as to which are the optimal parameters.

Design/methodology/approach

In this paper, thermal evolution of the printed specimens is set as the main focus and some phenomena that affect this evolution are explored to differentiate their effects on the mechanical properties in FDM. Interlayer waiting times, the thermal effects of the position of the extruder relative to the specimens and the printing layout are assessed. Thermal measurements are acquired during deposition and tensile tests are performed on the specimens, correlating the mechanical behavior with the thermal evolution during printing.

Findings

Additional waiting times do not present significant differences in the prints. Thermal stabilization of the material is observed to be faster than whole layer deposition. The layout is seen to affect the thermal gradients in the printed specimens and increase the fragility. Strain at breakage variations up to 64% are found depending on the layout.

Originality/value

This study opens new research and technological discussions on the optimal settings for the manufacturing of high-performance mechanical components with FDM through the study of the thermal gradients generated in the printed specimens.