bluuebunny/crossref_metadata_2025 huggingface dataset:
Impressions about people with intellectual disability of polish high school students who participated in a workshop led by self-advocates
Authors: Nowakowska Iwona , Pisula Ewa
Published: August 2021

Purpose

The aim of the paper is to assess whether participation in a two-session workshop led by self-advocates with mild intellectual disability (ID), supported by professional staff, affects high school students’ impression of people with ID, measured by a self-report questionnaire based on a semantic differential.

Design/methodology/approach

The study was paper-pencil questionnaire-based and anonymous, conducted in Warsaw, Poland. Three measurements were performed using two semantic differentials – two weeks before the workshop, one day and three months afterward. In total, 50 high school students in the workshop group and 43 students in the control group took part in the study.

Findings

After the workshop, people with ID were perceived as more calm, compliant and adult and this change was not observed in the control group.

Research limitations/implications

The picture of people with ID after the workshop may probably have been even more complex than before. However, the study focuses on a specific intervention and does not include data about other, similar meetings led in another school and by other self-advocates.

Practical implications

It is worthy to design anti-discriminatory workshops led by the self-advocates to impact the perceptions of people with ID. The particular intervention would benefit from alterations.

Social implications

Workshops performed by self-advocates with ID may be promising in terms of limiting stereotype formation in target groups of workshops.

Originality/value

This research fills the gap in the longitudinal studies on the changes in the impressions about people with ID following an intervention based on personal contact.
An apposite framework for green cities development in developing countries: the case of Ghana
Authors: Debrah Caleb , Owusu-Manu De-Graft
Published: August 2021

Purpose

The purpose of this study is to develop a framework to guide green cities development in developing countries. The study adapted and validated indicators that can be adopted, to predict, estimate, depict and measure green city development in developing countries. In using a covariance-based structural equation model (CBSEM), the study developed a framework for green cities development in developing countries using Kumasi city (Ghana) as a case study.

Design/methodology/approach

To test the proposed framework, a quantitative methodology was used, in which, data was collected using research questionnaires that targeted a sample of 200 green city experts. In total, 154 useable questionnaires were retrieved, representing a response rate of 77%. The confirmatory and exploratory factor analyses were adopted in a CBSEM.

Findings

The indices reported were indicative that the model/framework is a good fit for the data. This points to the direction that the model for measuring green city development was statistically significant and acceptable. The results of the confirmatory factor analysis revealed a robust fit of the indices, as they met the standardised cut-off points and as such the model fits the data.

Practical implications

This novel research is one of the few studies investigating green cities development in Ghana which could serve as a lesson for other developing countries. The proposed green city framework will serve as a guide to stakeholders in identifying the key indicators/factors that are critical to green city development in developing countries, especially Ghanaian cities.

Originality/value

This study proposed a green city framework to guide the development of green cities based on the local context of Ghana.
No good deed is too small: field experimental studies of different self-identities and workplace saving behavior
Authors: Zhou Jinyi , Chi Wei , Zhu Weichun
Published: August 2021

Purpose

This paper aims to propose that the extent to which activating self-identity increases resource-saving behavior varies across these three levels of self-identities. In particular, the authors hypothesize that activating relational or collective self-identity increases saving behavior more than activating individual self-identity does. Moreover, activating relational self-identity has a stronger impact on workplace saving behavior than activating collective self-identity does. In addition, the authors suggest that prosocial motive mediates the relationship between the three levels of self-identity and saving behavior.

Design/methodology/approach

Workplace saving behavior such as office supply savings could help save organizational resources and build more environmentally conscious organizations. Drawing from self-identity theory, the authors examine the influences of three types of self-identities (i.e. individual, relational and collective self-identities) on workplace resource-saving behaviors.

Findings

The results obtained from a field experiment conducted in a Chinese company and an online vignette study generally support the proposed hypotheses. The authors also discuss the theoretical and practical implications of the findings.

Originality/value

The authors contribute to the literature on saving behavior in organizations by studying an individual-level predictor from the perspective of self-identity and the research on self-identity and saving behavior by testing the mediating role played by prosocial motive. Based on the findings, the authors also propose some human resource policies to increase workplace saving behavior.
The mediation effects of finance on the relationship between service quality and performance of hospital facilities management services
Authors: Amos Daniel , Au-Yong Cheong Peng , Musa Zairul Nisham
Published: August 2021

Purpose

With rising health-care costs and the financial constraints in most developing countries, prioritization of needs have become an issue of strategic importance in public hospitals. As a result, there is the intense competition of scare resources between core health care and non-core facilities management (FM) services. Given that financial resources are needed to facilitate the smooth operation of the FM department, this paper aims to investigate the direct and indirect effects of finance on the relationship between service quality and performance of hospital FM services.

Design/methodology/approach

The paper adopts a quantitative approach following a general questionnaire survey which was conducted on the research population. Partial least squares structural equation modelling was used to investigate the relationships between service quality and performance of hospital FM services.

Findings

The study highlights the relevance of service quality to improving FM performance and demonstrate the direct and indirect influence of finance to ensure quality FM services delivery to improve core health care outcomes in hospitals.

Practical implications

The result of this study should motivate hospital management to prioritize attention on FM in scare resources management in public hospitals to create and maintain a decent health-care environment for better health outcomes. Further, managerial commitment to facilitate employee training, empowerment, incentives, awards and compensation should be strengthened in the quest of ensuring quality services delivery.

Originality/value

The paper extends knowledge by mediating the influence of finance on the relationship between service quality and FM performance. Proposes a parsimonious financial mediation framework which can easily be adaptable to several developing countries health-care FM management.
Response to a phishing attack: persuasion and protection motivation in an organizational context
Authors: Bayl-Smith Piers , Taib Ronnie , Yu Kun , Wiggins Mark
Published: August 2021

Purpose

This study aims to examine the effect of cybersecurity threat and efficacy upon click-through, response to a phishing attack: persuasion and protection motivation in an organizational context.

Design/methodology/approach

In a simulated field trial conducted in a financial institute, via PhishMe, employees were randomly sent one of five possible emails using a set persuasion strategy. Participants were then invited to complete an online survey to identify possible protective factors associated with clicking and reporting behavior (N = 2,918). The items of interest included perceived threat severity, threat susceptibility, response efficacy and personal efficacy.

Findings

The results indicate that response behaviors vary significantly across different persuasion strategies. Perceptions of threat susceptibility increased the likelihood of reporting behavior beyond clicking behavior. Threat susceptibility and organizational response efficacy were also associated with increased odds of not responding to the simulated phishing email attack.

Practical implications

This study again highlights human susceptibility to phishing attacks in the presence of social engineering strategies. The results suggest heightened awareness of phishing threats and responsibility to personal cybersecurity are key to ensuring secure business environments.

Originality/value

The authors extend existing phishing literature by investigating not only click-through behavior, but also no-response and reporting behaviors. Furthermore, the authors observed the relative effectiveness of persuasion strategies used in phishing emails as they compete to manipulate unsafe email behavior.
To leave or retain? An interplay between quality digital banking services and customer satisfaction
Authors: Bankuoru Egala Sulemana , Boateng Dorcas , Aboagye Mensah Samuel
Published: August 2021

Purpose

In this paper, the authors investigated the impact of quality digital banking services delivered during the COVID-19 pandemic on customers' satisfaction and retention intentions.

Design/methodology/approach

This study combined constructs drawn from the E-S-QUAL and BSQ models to measure the impact of digital banking services on subscribers of digital banking services in Ghana. The study utilized structural equation modeling with partial least squares (PLS-SEM) to analyze 395 responses.

Findings

Results revealed a significant direct effect between digital banking services satisfaction and customer retention decision. The results also revealed that digital banking services quality dimensions such as ease of use, efficiency, privacy/security and reliability impact customers' satisfaction and retention intentions.

Research limitations/implications

Digital banking service portfolios and their quality dimensions vary among banks. This offers an opportunity for banking institutions and other non-bank financial service providers to be wary of the impact of quality service delivery on customers' decisions. This paper makes significant theoretical contributions and practical implications on the relevance of quality digital banking services in customers' retention strategies for competitive advantage.

Originality/value

This study has underlined the significance of quality digital banking services in developing countries. The study underscored the need for banking and non-bank financial institutions to embrace the much-anticipated quality service demanded by customers and the need for continuous service improvement relative to the growing deployment of financial technologies.
Conflict resolution practice in public procurement: evidence from Russia
Authors: Rodionova Yuliya
Published: August 2021

Purpose

This paper aims to analyze conflict resolution practice in public procurement. The specific feature of this sphere is the presence of the state and the resulting differences in assessing the chances of protecting one’s interests in court, as well as the effectiveness of judicial conflict resolution mechanisms.

Design/methodology/approach

This paper is based on the findings of a large-scale survey of suppliers conducted in 2017. To identify the characteristics of suppliers that use different conflict resolution mechanisms, probit-models were evaluated. For robustness check, combined mechanisms for resolving conflict situations were also considered and multi-nomial logistic regression was used.

Findings

The survey results showed that the majority of suppliers prefer to resolve conflicts in public procurement using an out-of-court negotiation with procurers while only 31% of respondents resort to judicial proceedings. At the same time, suppliers potentially involved in informal relations with procurers, are less likely to go to court and less often use negotiations.

Practical implications

The results of the study can be used as a justification for the development of a regulatory and organizational framework for the use of negotiations, mediation, arbitration and other alternate methods of conflict resolution in public procurement.

Originality/value

This paper makes an important contribution to the conflict-handling strategies of businesses and government by presenting for the first time a quantitative assessment of the prevalence of mechanisms for resolving conflicts in public procurement and factors influencing the choice of a conflict resolution mechanism.
Impact of own resources on municipalities’ investments expenditures in Benin
Authors: Hounmenou Bernard G. , Degbedji Fabrice D.
Published: August 2021

Purpose

This paper aims to study the impact of municipalities’ own resources on their investments‘ expenditure.

Design/methodology/approach

Panel data analysis. A sample of 34 municipalities in Benin. Econometrics tests for the panel data models – estimation of the fixed-effect and random-effect models. Hausman test to identify the best model to explain the impact of the explanatory variables on local investments’ expenditures. Heteroskedasticity, normality and autocorrelation tests.

Findings

The results establish a positive and significant impact of own resources, state transfers and demographic variables on local investments’ expenses.

Research limitations/implications

As an implication, the results show the importance of local resources’ mobilization for the municipalities’ investment capacity building. They also show that the central government transfers continue to play a major place in local investments’ finance, even in a decentralization context. Limitation: Available data do not allow to well evaluate the impact of the electoral variable on municipalities’ investments’ expenditure. This situation does not allow to well analyze the public choice considerations in local authorities’ behaviors.

Practical implications

Local mobilization of financial resources must be encouraged to raise municipalities’ investments’ capacities. Strategies must be developed to reinforce local capacities in local resources mobilization.

Social implications

The results show the importance of local resources in local investments. They show the importance of citizens’ participation in their well-being construction, through local resource mobilization (ex: local fiscality).

Originality/value

Many authors assert in the literature that financial autonomy has a real impact on local development. However, empirically, it was not demonstrated. This paper contributes to correct this lack.
A risk model to compute the volatility and the need for collateral margins in energy futures contracts in Brazil
Authors: Argento Pedro , Klotzle Marcelo Cabus , Figueiredo Pinto Antonio Carlos , Gomes Leonardo Lima
Published: August 2021

Purpose

Brazil is characterized by the inexistence of a more robust system of guarantees and rules to minimize risks and protect agents in energy futures contracts. In this sense, this study aims to answer the question of how a centralized clearing agent can compute safety margin requirements to help reduce the systemic risk of the energy futures contracts market in Brazil.

Design/methodology/approach

The intermediate steps and specific objectives are to analyze the volatility behavior, identify the autoregressive conditional heteroscedasticity effects and model the variance of the return series. Based on this, the authors calculate the value-at-risk and conditional value-at-risk metrics for the energy futures contracts. As a robustness test, the authors added a peak over threshold methodology from extreme values theory.

Findings

In general, monthly products require margins because of their higher variance. With the asymmetrical distribution of returns, the authors needed to consider different maintenance margins for the long and short positions. It was also shown that two guarantee margins were required to secure the contracts as follows: the initial margin and the maintenance margin. The three factors that defined the size of the maintenance margin the volatility, skewness and kurtosis of the return series.

Originality/value

The contribution of this study lies in promoting the understanding of the risk dimensions of the energy derivatives market in Brazil and it offers concrete recommendations for how to mitigate this risk through market mechanisms and structures. Similar arrangements can be applied to other emerging markets.
Towards emancipation through organizational (re)design? Exploring integral organizational renewal from a critical management perspective
Authors: Gronouwe Lucas , Moorkamp Matthijs , Visser Max
Published: August 2021

Purpose

The purpose of this paper is to contribute to a more pragmatic critical management studies (CMS), by exploring the emancipatory intent of organizational (re)design concepts and ideas from the modern sociotechnical approach integral organizational renewal (IOR).

Design/methodology/approach

This paper is of a conceptual nature in that it engages with relevant literature from the fields of CMS and IOR, guided by a focused conceptualization of emancipation from CMS literature.

Findings

It is found that although IOR can to a large extent be considered as an emancipatory project, it contains a number of dangers which jeopardize its emancipatory potential. Complemented with other sociotechnical approaches and ideas, however, it appears that IOR could make some valuable contributions to a pragmatic CMS.

Originality/value

This paper is unique in engaging in an exchange of ideas between CMS and IOR. By doing so, it contributes, first, to the debate on a more pragmatic CMS; second, to the dialogue between CMS and “mainstream” organization science; third, to the field of organizational (re)design.
The role of age structure and occupational choices in the Indian labour market
Authors: Kumar Dhananjay , Bisht Nitin , Kumar Indrajeet
Published: August 2021

Purpose

This study aims to identify the role of age structure in occupational choices and the classification of the occupations based on the age structure of individuals in the Indian labour market.

Design/methodology/approach

This study uses the first Periodic Labour Force Survey, 2017–18. The occupational classifications are based on the standardised scores for age groups and their occupations. Further, a multinomial logistic regression model has been used to estimate social and economic factors in determining the age-based occupational classifications.

Findings

The authors found age structure an essential factor in determining occupational choices. Hence, occupations in the Indian labour market have been grouped into seven categories, accordingly. In addition, social and economic factors of individuals and households do have a significant influence on the selection of age-based occupational classifications.

Research limitations/implications

The study is limited to the occupational classification based on the age structure of individuals without any industry effects. The findings suggest that policymakers must adopt occupation-specific policies considering the age structure of individuals.

Originality/value

Earlier studies are limited to the dynamics of age either on the basis of specific age groups (younger or older) or on the industrial classification in a disaggregated way. They also lack a rich approach in analysing the occupational classification considering age structure, especially in the Indian labour market. The study adds value when the role of age structure is identified in occupational choices in the Indian labour market, and hence, a novel classification of occupations into seven categories is proposed.
From environmental education to education for sustainable development in higher education: a systematic review
Authors: Acosta Castellanos Pedro Mauricio , Queiruga-Dios Araceli
Published: August 2021

Purpose

In education concerning environmental issues, there are two predominant currents in the world, environmental education (EE) and education for sustainable development (ESD). ESD is the formal commitment and therefore promoted by the United Nations, to ensure that countries achieve sustainable development. In contrast, EE was the first educational trend with an environmental protection approach. The purpose of this systematic review that seeks to show whether the migration from EE to ESD is being effective and welcomed by researchers and especially by universities is presented. With the above, a global panorama can be provided, where the regions that choose each model can be identified. In the same sense, it was sought to determine which of the two currents is more accepted within engineering education.

Design/methodology/approach

The review followed the preferred reporting items for systematic reviews and meta-analyzes parameters for systematic reviews. In total, 198 papers indexed in Scopus, Science Direct, ERIC and Scielo were analyzed. With the results, the advancement of ESD and the state of the EE by regions in the world were identified.

Findings

It was possible to categorize the geographical regions that host either of the two EE or ESD currents. It is important to note that ESD has gained more strength from the decade of ESD proposed by the United Nations Educational, Scientific and Cultural Organization. For its part, EE has greater historical roots in some regions of the planet. In turn, there is evidence of a limited number of publications on the design and revision of study plans in engineering.

Originality/value

Through this systematic literature review, the regions of the world that are clinging to EE and those that have taken the path of ESD could be distinguished. Moreover, specific cases in engineering where ESD has been involved were noted.
Educating prospective teachers for a sustainable gender equality practice: survey design and validation of a self-efficacy scale
Authors: Miralles-Cardona Cristina , Chiner Esther , Cardona-Moltó María-Cristina
Published: August 2021

Purpose

This study aims to assess future teachers’ beliefs in their capabilities for sustainable gender equality (GE) practice after graduation and to analyze differences across degree and sex using a self-efficacy scale specifically designed and validated for this study.

Design/methodology/approach

A survey was administered to three cohorts of undergraduate and graduate student teachers at the University of Alicante, Spain. Using a convenience sample that represented the three teacher majors in early childhood, elementary and secondary education, 610 students were asked to rate their confidence in gender knowledge, skills and awareness using a six-point Likert scale.

Findings

Upon graduation, teachers reported unrealistic perceptions of their ability to practice a sustainable GE. The level of self-efficacy was found moderate in the three teacher cohorts with no statistically significant differences across degrees in any of the three efficacy components but gender attitudes were rated significantly higher by female students.

Originality/value

This study provides a reliable and valid instrument specifically helpful for guiding the education for the sustainable development (SD) of GE in instructional settings. Because there is no systemic approach to teaching sustainability nor valid and reliable instruments to assess gender competence for practicing a gender pedagogy, this tool will hopefully provide teacher education institutions a conceptual and practical framework on how GE can successfully be mainstreamed into the curriculum. Infusing SD of GE in curricula and assessing interventions as a habitual practice could be useful to monitor sustainability performance over time and assess contributions to SDG5.
Measuring interdisciplinarity in the context of sustainability research projects toward capacity building in higher education
Authors: Schmidt Matthew , Hobbie Hannes , Hauser Philipp
Published: August 2021

Purpose

The purpose of this paper is to develop an analytical framework toward facilitating the quantitative measurement of interdisciplinary understanding regarding sustainable energy systems with an application in the area of capacity-building projects in higher education.

Design/methodology/approach

The analytical framework is developed using the portfolio representation measurement approach in combination with a survey questionnaire. The subsequent assessment is carried out using the statistical measure of mean signed deviation to capture variation from an established baseline across the project group and visualized via radar diagrams.

Findings

The results provide a quantitative assessment framework for evaluating the degree of interdisciplinary understanding in the project groups. The application of the framework to the DESIRE project indicates the most significant degree of variation across economic and regulatory dimensions of sustainability. Discrepancies in general and educational contexts are observed.

Research limitations/implications

The exploitable value of the results is sensitive to the derivation of composite indicators of the dimensions defined as well as the survey design. The case study was carried out on an ex-post basis, potentially biasing the results reported and limiting their interpretability and theoretical value.

Practical implications

The analytical framework can be used as a basis for assessing and engaging in discussions on interdisciplinarity understanding at the outset of capacity-building projects.

Originality/value

The contribution of this paper is practical in scope and entails the development of a quantitative framework for measuring interdisciplinarity in the specific context of capacity-building projects in the field of sustainability research in higher education institutions.
Investigating the effect of different slip zone locations on the lubrication performance of textured journal bearings
Authors: Arif Mohammad , Kango Saurabh , Shukla Dinesh Kumar
Published: August 2021

Purpose

This study aims to purpose the suitable location of slip boundary condition and microscale surface textures to enhance the tribological performance of the hydrodynamic journal bearings.

Design/methodology/approach

Mass conserving Elrod cavitation algorithm with considering slip boundary condition has been used for predicting the static performance characteristics (load carrying capacity, coefficient of friction and volumetric inflow rate) of finite cylindrical shape textured journal bearings.

Findings

It has been observed that the full textured bearing with slip boundary condition in between 0°–180° circumferential region gives a significant reduction in the lubricant rupture zone. However, the introduction of textures up to the interface of slip and the no-slip region is increasing the load-carrying capacity and reduces the shear stress. This reduction in shear stress with combined slip and surface textures is effective in increasing the volumetric inflow rate of the lubricant.

Practical implications

The combined effect of slip boundary condition and surface texturing is increasing the scope of liquid lubricants in hydrodynamic journal bearings and further contributing toward the development of small-scale rotating machines.

Originality/value

The study related to the use of mass conserving Elrod cavitation algorithm for finding the optimum location of slip and surface texture zones has been found rare in the literature. Previous studies show that the mass conserving Elrod cavitation algorithm gives realistic results for textured bearings and its findings show good agreement with the experimental observations.
Are Islamic financial institutions more resilient against the COVID-19 pandemic in the GCC countries?
Authors: Akkas Erhan , Al Samman Hazem
Published: August 2021

Purpose

This paper aims to investigate and provide an objective appraisal of the impact of the COVID-19 outbreak on Islamic and conventional financial institutions and Islamic windows in the Gulf Cooperation Council (GCC) countries.

Design/methodology/approach

The panel data techniques are conducted country-wise in each financial institution type: random-effect model, fixed-effect model and Hausman test.

Findings

The results of the first phase analysis that extends from 1 January 2020 to 30 October 2020 show that Islamic financial institutions are less exposed to the repercussions of the COVID-19 outbreak than the conventional and Islamic window financial institutions in Bahrain, Oman, Qatar, Saudi Arabia and UAE. Moreover, the Islamic financial institutions in Saudi Arabia and Oman have not been affected by the COVID-19 outbreak. The second phase analysis for the COVID-19 outbreak that extends from 1 November 2020 to 17 March 2021 confirms the disappearance of the negative impact of COVID-19 on Islamic financial institutions in Bahrain and Oman.

Practical implications

The findings present that Islamic banks are not as resilient in the COVID-19 pandemic as in the 2008 financial crisis. It can be suggested that regulatory authorities, financial institutions and other key policymakers in the GCC countries should focus on implementing regulatory reforms related to human capital, innovative products, research and development to further develop individuals, societies and institutions within the framework of Islamic ontology to be more resilient in such crises.

Originality/value

This paper provides a different perspective from existing literature on the pandemics and financial institutions by comparing the stock prices in Islamic and conventional financial institutions and Islamic windows in GCC countries during the COVID-19 pandemic. Therefore, this paper should be considered as a contribution to filling a gap in the literature.
Exploring the influence of doctor–patient social ties and knowledge ties on patient selection
Authors: Chen Shuqing , Guo Xitong , Wu Tianshi , Ju Xiaofeng
Published: August 2021

Purpose

With the advent of the Digital 2.0 era, online doctor–patient (D–P) interaction has become increasingly popular. However, due to the fact that doctors use their fragmented time to serve patients, online D–P interaction inevitably has some problems, such as the lack of pertinence in the reply content and doctors' relative unfamiliarity with their individual patients. Therefore, the purpose of this study is to excavate whether potential D–P social ties and D–P knowledge ties accentuate or attenuate the influence of patient selection (online and offline selection).

Design/methodology/approach

The authors used the methods of text mining and empirical analysis on the structured and unstructured data of an online consultation platform in China to examine the research hypotheses.

Findings

The findings illustrate that the potential D–P social ties increase the influence on patient selection, as do the potential D–P knowledge ties. Specifically, the effect of social ties on patient selection is positively moderated by patient health literacy. Conversely, health literacy weakens the link between knowledge ties and patient selection. In addition, the doctor's title weakens the influence of social ties on patient selection, in contrast to knowledge ties (partially).

Originality/value

This study provides guidance for doctors and patients on how to communicate effectively and alleviate tension within D–P relationships. The study’s findings have both theoretical and practical implications for both doctors' and online platforms' decision-making.
Taking stock and moving forward: a systematic literature review on accounting professionalisation in China, 1980–2021
Authors: Wen Wenjun
Published: August 2021

Purpose

This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.

Design/methodology/approach

This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.

Findings

This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.

Research limitations/implications

This paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.

Originality/value

This paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.
What determines the performance of SMEs? Evidence from poultry farming in Ghana
Authors: Sarpong Thomas
Published: August 2021

Purpose

The purpose of this paper is to investigate factors influencing the performance of poultry farmers and examine the potential disparities in performance among gender, formalization and association membership and the source of such disparities if they are established.

Design/methodology/approach

This study focussed on the poultry farmers located in the Bono Region of Ghana. Data was gathered on a total number of 155 poultry farmers located in the study area for two rounds. This study augmented the traditional C-D function and estimate the determinants of performance using panel estimation technique. The Binder-Oaxaca was used to investigate disparities in performance.

Findings

The empirical results established a significantly positive relation between association membership, size, as well as formalization of farms and performance. However, there existed a negative relation between the level of education of managers and performance. Also, the discrimination analysis revealed the existence of discrimination stemming from association membership and formalization.

Research limitations/implications

Although the data gathered was adequate for the purpose of this study, further studies on poultry production in Ghana/Africa can broaden the scope to other constructs which are not captured in this study.

Originality/value

This study contributes to the growing literature that delves into the poultry industry of the Ghanaian economy. Conducting a further discrimination analysis aside the determining factors make the study unique.
Impact of integrated audit management effectiveness on business sustainability in manufacturing firms
Authors: Hassan Noor Aishah , Zailani Suhaiza , Rahman Muhammad Khalilur
Published: August 2021

Purpose

This study aims to investigate the effectiveness of integrated audit management and its impact on business sustainability for an emerging economy.

Design/methodology/approach

Drawing on the dynamic capability and contingency theory, the authors investigated the factors on integrated audit management implementation using a sample of 104 certified Malaysian manufacturing firms. The collected data has been analysed using the partial least squares through the structural equation modelling technique.

Findings

The findings have revealed that human resource capability, technological capability and quality capability have a robust influence on the importance of the internal audit process, which, in turn, leads to integrated audit management effectiveness towards the outcome of business sustainability. The results have also indicated the mediating effect of the internal audit process on the research model.

Originality/value

The contribution from the empirical findings will provide productive insights to help manufacturing firms devise an effective integrated internal audit management system to ensure business sustainability and increase competitiveness advantages for an emerging economy.
Azathioprine pretreatment ameliorates myocardial ischaemia reperfusion injury in diabetic rats by reducing oxidative stress, apoptosis, and inflammation
Authors: Lu Cuijie , Liu Ling , Chen Shuai , Niu Junfei , Li Sheng , Xie Wenxian , Cheng Xiang
Published: August 2021

This study was presented to observe the therapeutic effects of azathioprine (AZA) pretreatment on myocardial ischaemia reperfusion (I/R) damage in diabetic rats. All rats were randomly separated into control + sham operation; control +I/R; diabetes mellitus (DM) +I/R and DM +I/R + AZA groups. Diabetic rat models were established by intraperitoneally injecting 60 mg/kg streptozotocin (STZ). Diabetic rats were given 3 mg/kg AZA daily by gavage for 5 days. Then, myocardial I/R rat models were constructed. Myocardial infarction size and myocardial damage were respectively detected by TTC and H&E staining. Cardiac injury markers (CK‐MB and MPO) and oxidative stress factors (SOD and MDA) were measured via ELISA. The protein expression of apoptotic markers (Caspase8, Caspase3, BAX and Bcl2), inflammatory factors (TLR4 and TNF‐α) and AKT1/GSK3β in myocardial tissues was measured by western blot, immunohistochemistry or immunofluorescence. Data showed that AZA pretreatment could lessen myocardial infarction size and myocardial damage, and could down‐regulate serum CK‐MB, MPO, SOD and MDA levels in diabetic rats under I/R. Furthermore, AZA pretreatment decreased Caspase8, Caspase3, BAX, TLR4 and TNF‐α expression, and increased Bcl2 expression in myocardial tissues of diabetic rats following I/R. Also, AZA pretreatment lowered AKT1, p‐AKT1, GSK3β and p‐GSK3β expression in diabetic heart after I/R. This study found that AZA may reduce myocardial injury in diabetic rats following I/R via reducing oxidative stress, cardiomyocyte apoptosis, and inflammatory response, which could be related to AKT1/GSK3β pathway inactivation.
The impact of COVID‐19 on seasoned equity offering: Evidence from China
Authors: Xiao He , Xi Jianqun
Published: August 2021

This study examines the impact from the COVID‐19 pandemic on the association between Chinese firms' SEO announcements and market reaction afterwards. Our findings indicate that market investors would respond more negatively to the SEO announcements and undergo more SEO underpricing for firms from regions significantly affected by the pandemic than those from the less‐affected regions. Furthermore, higher CSR scores and more involvements in accounting conservatism could mitigate these effects. The main mechanism of the moderating effect from CSR performance and accounting conservatism is that CSR investment and accounting conservatism could lessen information asymmetry between the SEO announced firms and outside investors. Finally, we document that the main motivation of SEO issuance during the pandemic is market timing.
Paying patients to use lower‐priced providers
Authors: Whaley Christopher , Sood Neeraj , Chernew Michael , Metcalfe Leanne , Mehrotra Ateev
Published: August 2021

Objective

Many employers have introduced rewards programs as a new benefit design in which employees are paid $25–$500 if they receive care from lower‐priced providers. Our goal was to assess the impact of the rewards program on procedure prices and choice of provider and how these outcomes vary by length of exposure to the program and patient population.

Study Setting

A total of 87 employers from across the nation with 563,000 employees and dependents who have introduced the rewards program in 2017 and 2018.

Study Design

Difference‐in‐difference analysis comparing changes in average prices and market share of lower‐priced providers among employers who introduced the reward program to those that did not.

Data Collection Methods

We used claims data for 3.9 million enrollees of a large health plan.

Principal Findings

Introduction of the program was associated with a 1.3% reduction in prices during the first year and a 3.7% reduction in the second year of access. Use of the program and price reductions are concentrated among magnetic resonance imaging (MRI) services, for which 30% of patients engaged with the program, 5.6% of patients received an incentive payment in the first year, and 7.8% received an incentive payment in the second year. MRI prices were 3.7% and 6.5% lower in the first and second years, respectively. We did not observe differential impacts related to enrollment in a consumer‐directed health plan or the degree of market‐level price variation. We also did not observe a change in utilization.

Conclusions

The introduction of financial incentives to reward patients from receiving care from lower‐priced providers is associated with modest price reductions, and savings are concentrated among MRI services.
Auditors Under Fire: The Association Between Audit Errors and the Career Setbacks of Individual Auditors
Authors: CHEN KEVIN C. W. , CHEN TAI‐YUAN , HAN WEIFANG , YUAN HONGQI
Published: August 2021

This paper examines whether and how individual auditors are disciplined for audit errors. Taking advantage of the long history of auditor identity data from China, we find that signing auditors with client restatements are likely to lose the privilege of signing the audit reports of public clients. However, auditors can avoid this consequence by issuing a modified audit opinion to warn of the potential misstatement. We show that auditors are more likely to be disciplined when their firms operate in less concentrated audit markets. Finally, we find positive outcomes from the disciplinary action of the audit firms. Firms that discipline their auditors for restatements have a larger decrease in the rate of client restatements and a larger increase in market share, compared to nondisciplining firms. Their clients have a higher earnings response coefficient after the disciplinary action. In summary, our results suggest that individual auditors in China can face career setbacks when they produce poor quality audits.
Multiproduct mergers and quality competition
Authors: Johnson Justin P. , Rhodes Andrew
Published: August 2021

We investigate mergers in markets where quality differences between products are central and firms may reposition their product lines by adding or removing products of different qualities following a merger. Such mergers are materially different from those studied in the existing literature. Mergers without synergies may exhibit a product‐mix effect which raises consumer surplus, but only when the pre‐merger industry structure satisfies certain observable features. Post‐merger synergies may lower consumer surplus. The level of, and changes in, the Herfindahl–Hirschman Index may give a misleading assessment of how a merger affects consumers. A merger may benefit some outsiders but harm others.
The potential of Pseudomonas for bioremediation of oxyanions
Authors: Vieto Sofía , Rojas‐Gätjens Diego , Jiménez José I. , Chavarría Max
Published: August 2021

Non‐metal, metal and metalloid oxyanions occur naturally in minerals and rocks of the Earth's crust and are mostly found in low concentrations or confined in specific regions of the planet. However, anthropogenic activities including urban development, mining, agriculture, industrial activities and new technologies have increased the release of oxyanions to the environment, which threatens the sustainability of natural ecosystems, in turn affecting human development. For these reasons, the implementation of new methods that could allow not only the remediation of oxyanion contaminants but also the recovery of valuable elements from oxyanions of the environment is imperative. From this perspective, the use of microorganisms emerges as a strategy complementary to physical, mechanical and chemical methods. In this review, we discuss the opportunities that the Pseudomonas genus offers for the bioremediation of oxyanions, which is derived from its specialized central metabolism and the high number of oxidoreductases present in the genomes of these bacteria. Finally, we review the current knowledge on the transport and metabolism of specific oxyanions in Pseudomonas species. We consider that the Pseudomonas genus is an excellent starting point for the development of biotechnological approaches for the upcycling of oxyanions into added‐value metal and metalloid byproducts.
A large deletion in the Plasminogen gene is associated with ligneous membranitis in a Maltese dog
Authors: Turba M. E. , Ostan P. C. , Ghetti S. , Dajbychova M. , Dondi F. , Gentilini F.
Published: August 2021

Ligneous membranitis/conjunctivitis (LM, OMIM 217090) is a hereditary disorder caused by a congenital plasminogen (PLG) deficiency. In veterinary medicine, LM (OMIA 002020‐9615) has rarely been reported in Golden Retrievers, Yorkshire Terriers, Doberman Pinschers and Scottish Terriers. In the latter breed, an A>T variation in an intron donor site of the PLG gene (PLG, c.1256+2T>A) has been found to be the sole causative molecular defect reported to date in dogs. Owing to the absence of plasmin enzymatic clearance which in turn depends on the lack of its proenzyme plasminogen, fibrin deposits tend to accumulate in viscous membranes on the eyes, triggering and sustaining an intense inflammatory response. A case of LM was diagnosed in a 7‐month‐old male Maltese dog. The dog was examined for severe recurrent conjunctivitis. A diagnosis of ligneous conjunctivitis was made by an ophthalmologist after a thorough eye examination and was confirmed by a complete lack of plasma activity of plasminogen. The main local signs were redness of the conjunctiva with persistent membranes having ligneous (wood‐like) membranes on the eyes. The disease was associated with a complex rearrangement involving the plasminogen gene loci, causing the complete deletion of exon 1. This study provides a spontaneous animal model for LM associated with complete plasminogen deficiency and provides a method for detecting affected or carrier dogs.
The use of transthoracic echocardiography in caesarean section surgical patients in the intensive care unit: A retrospective cohort study
Authors: Smith Bradley , Dennis Alicia , Davies Kathy , Cramp Peter , Gregory Kye , Sturgess David
Published: August 2021

Data regarding transthoracic echocardiography (TTE) application to obstetric patients are scant. Often, anaesthetists preparing for caesarean section are unaware of the proportion of obstetric patients who have relevant cardiac disease. This audit aimed at undertaking a retrospective analysis of TTE performed in intensive care unit patients after caesarean section. Over five years, 56 women were eligible. Echocardiographic abnormalities were deemed relevant if graded as of moderate severity. The most common reason was dyspnoea (41%). Echocardiography demonstrated structural abnormality in 29% or functional abnormality in 38%. It may be appropriate to undertake preoperative echocardiography more commonly in high‐risk obstetric patients.