bluuebunny/crossref_metadata_2025 huggingface dataset:
Genital microbiota in infertile couples
Authors: Baud David , Peric Adriana , Vidal A. , Weiss JM. , Engel Philipp , Das Sudip , Stojanov Milos
Published: June 2023

Bacteria colonise most of the human body and the genital tract is not an exception. While it has been known for decades that a vaginal microbiota exists, other genital sites have traditionally been viewed as sterile environments, with bacterial presence associated only with pathological conditions. However, recent studies identified specific patterns of bacterial colonisation in most genital sites. Shifts in the bacterial colonisation of the female genital tract have been linked to impairment of reproduction and adverse pregnancy outcomes, such as preterm birth.

The goal of this project is to understand the association between the genital microbiota of couples seeking assisted procreation aid and the outcome of this treatment. Male and female partners will be studied as a unit (“couple microbiota”) and the interaction between their microbiota will be evaluated.

We have characterised microbial samples coming from vaginal and penile swabs, as well as follicular fluid and semen, using next generation sequencing (16S rRNA profiling). The results were linked to clinical data of the patients included in the study and particularly to the results of the fertility treatment process. With this project, we aim to gain a better understanding of how the male genital microbiota could influence the lower (vagina) and upper (follicular fluid) female genital tracts.
A sparse code for natural sound context in auditory cortex
Authors: Espejo Mateo López , David Stephen V.
Published: June 2023

Accurate sound perception can require integrating information over hundreds of milliseconds or even seconds. Spectro-temporal models of sound coding by single neurons in auditory cortex indicate that the majority of sound-evoked activity can be attributed to stimuli with a few tens of milliseconds. It remains uncertain how the auditory system integrates information about sensory context on a longer timescale. Here we characterized long-lasting contextual effects in auditory cortex (AC) using a diverse set of natural sound stimuli. We measured context effects as the difference in a neuron’s response to a single probe sound following two different context sounds. Many AC neurons showed context effects lasting longer than the temporal window of a traditional spectro-temporal receptive field. The duration and magnitude of context effects varied substantially across neurons and stimuli. This diversity of context effects formed a sparse code across the neural population that encoded a wider range of contexts than any constituent neuron. Encoding model analysis indicates that context effects can be explained by activity in the local neural population, suggesting that recurrent local circuits support a long-lasting representation of sensory context in auditory cortex.
The influence ofGC-biased gene conversion on nonadaptive sequence evolution in short introns ofDrosophila melanogaster
Authors: Yıldırım Burçin , Vogl Claus
Published: June 2023

Population genetic inference of selection on the nucleotide sequence level often proceeds by comparison to a reference sequence evolving only under mutation and population demography. Among the few candidates for such a reference sequence is the 5’ part of short introns (5SI) inDrosophila. In addition to mutation and population demography, however, there is evidence for a weak force favoringGCbases, likely due toGC-biased gene conversion (gBGC), and for the effect of linked selection. Here, we use polymorphism and divergence data ofDrosophila melanogasterto detect and describe the forces affecting the evolution of the 5SI. We separately analyze mutation classes, compare them between chromosomes, and relate them to recombination rate frequencies.GC-conservative mutations seem to be mainly influenced by mutation and drift, with linked selection mostly causing differences between the central and the peripheral (i.e., telomeric and centromeric) regions of the chromosome arms. ComparingGC-conservative mutation patterns between autosomes and the X chromosome, showed differences in mutation rates, rather than linked selection, in the central chromosomal regions after accounting for differences in effective populations sizes. On the other hand,GC-changing mutations show asymmetric site frequency spectra, indicating the presence of gBGC, varying among mutation classes and in intensity along chromosomes, but approximately equal in strength in autosomes and the X chromosome.
Autonomic regions of the brainstem show a sex-specific inflammatory response to systemic neonatal lipopolysaccharide
Authors: Hedley Kateleen E , Cuskelly Annalisa , Callister Robert J , Horvat Jay C , Hodgson Deborah M , Tadros Melissa A
Published: June 2023

Early life inflammation has been linked to long-term deficits in the central nervous system in relation to behavioural disorders, but it is now becoming more apparent it can also lead to autonomic dysfunction. The brainstem contains all critical control centres for autonomic homeostasis, so we used the well-established model of neonatal lipopolysaccharide (LPS) exposure to examine the immediate and long-term impacts of systemic inflammation on the autonomic regions of the brainstem. Wistar rats were injected with LPS or saline on postnatal days 3 and 5, with sacrifices made on postnatal days 7 and 90. At both timepoints inflammatory mediators were assessed in the brainstem via RT-qPCR and microglia were characterised by immunofluorescence in the autonomic regions of the brainstem. In the brainstem there was a distinct sex-specific response of all measured inflammatory mediators at both ages, as well as significant neonatal sex differences in inflammatory mediators at baseline. AT both ages, microglial morphology had a significant change to branch length and soma size in a sex-specific manner, which strongly indicate a significant effect of neonatal immune activation. This data not only highlights the strong sex-specific response of neonates to LPS administration, but also the significant impact on the brainstem in adulthood.
Confinement by liquid-liquid interface replicatesin vivoneutrophil deformations and elicits bleb based migration
Authors: Schrope Jonathan H. , Horn Adam , Lazorchak Kaitlyn , Tinnen Clyde W. , Stevens Jack J , Farooqui Mehtab , Robertson Tanner , Li Jiayi , Bennin David , Juang Terry , Ahmed Adeel , Li Chao , Huttenlocher Anna , Beebe David J
Published: June 2023

Leukocytes navigate through interstitial spaces resulting in deformation of both the motile leukocytes and surrounding cells. Creating anin vitrosystem that models the deformable cellular environment encounteredin vivohas been challenging. Here, we engineer microchannels with a liquid-liquid interface that exerts confining pressures (200-3000 Pa) similar to cells in tissues, and, thus, is deformable by cell generated forces. Consequently, the balance between migratory cell-generated and interfacial pressures determines the degree of confinement. Pioneer cells that first contact the interfacial barrier require greater deformation forces to forge a path for migration, and as a result migrate slower than trailing cells. Critically, resistive pressures are tunable by controlling the curvature of the liquid interface, which regulates motility. By granting cells autonomy in determining their confinement, and tuning environmental resistance, interfacial deformations are made to match those of surrounding cellsin vivoduring interstitial neutrophil migration in a larval zebrafish model. We discover that, in this context, neutrophils employ a bleb-based mechanism of force generation to deform a barrier exerting cell-scale confining pressures.

Significance Statement

Immune cells sense physical forces provided by surrounding cellular tissues to regulate their motility. Here, we introduce the use of liquid-liquid interfaces to model forces exerted by surrounding cells during interstitial motilityin vivo. Neutrophils interacting with the interface employ a bleb-based mechanism of force generation to induce interfacial deformation. This work furthers our understanding of the mechanisms employed by immune cells to traverse through deformable barriers akin to cells in the body, and introduces a pioneering technology enabling the study of cell interaction with soft materials.
Serological evidence of high pathogenicity virus infection inEidolon helvumfruit bats in Nigeria
Authors: Cantoni Diego , Mayora-Neto Martin , Auld Bethany , Costa Kelly Da , Rosario Joanne Del , Ameh Veronica O. , Sabeta Claude T. , Derveni Mariliza , Hamlet Arran , Wright Edward , Scott Simon , Giotis Efstathios S. , Banyard Ashley , Temperton Nigel
Published: June 2023

TheEidolon helvumfruit bat is the most widely distributed fruit bat in Africa and is known to be a reservoir for several pathogenic viruses that can cause disease in humans. To assess the risk of zoonotic spillover, we conducted a serological survey of 304 serum samples fromE. helvumbats that were captured for human consumption in Makurdi, Nigeria. Using pseudotyped viruses, we screened the samples for neutralising antibodies against viruses from theCoronaviridae, Filoviridae, OrthomyxoviridaeandParamyxoviridaefamilies. We report the presence of neutralising antibodies against henipavirus lineage GH-M74a virus (odds ratio 6.23; p<0.001), Nipah virus (odds ratio 4.04; p=0.00031), bat influenza H17N10 virus (odds ratio 7.25; p<0.001) and no significant association with Ebola virus (odds ratio 0.56; p=0.375) in the bat cohort. The data suggest a potential risk of zoonotic spillover including the possible circulation of highly pathogenic viruses inE. helvumpopulations. These findings highlight the importance of maintaining sero-surveillance ofE. helvumto monitor changes in virus prevalence and distribution over time and across different geographic locations.

Article summary line

The detection of neutralizing antibodies against henipavirus GH-M74a virus, Nipah virus, and H17N10 virus inEidolon helvumbat sera from Nigeria using pseudotyped viruses suggests a potential risk of zoonotic spillover.
Equilibration of precipitants in a counter-diffusion apparatus for protein crystallization
Authors: Kober Umberto A. , Ogbuoji Ebuka A. , Hutchinson John A. , Mueser Timothy C. , Schall Constance A.
Published: June 2023

A cost-effective capillary dialysis apparatus (Toledo Capillary Box, TCB) developed for biomacromolecule crystal growth in microgravity and unit gravity environments can provide slow equilibration between the precipitant reservoir and capillary solutions, nurturing growth of neutron-diffraction-quality crystals. Under microgravity conditions, mass transfer of precipitants and biomacromolecules occurs under diffusion-controlled conditions, promoting slow growth and suppressing defect formation. The equilibration of common precipitants (polyethylene glycol and salts such as ammonium sulfate) between capillary and reservoir solutions was measured for capillaries oriented horizontally or vertically with respect to the gravitational field at unit gravity. Precipitants equilibrated less rapidly in the vertical orientation when capillary solution densities were lower than those of the reservoir solutions. A plug filled with agarose gel was introduced in the TCB apparatus for salt precipitants since salts often exhibit relatively high free diffusion. Equilibration of the capillaries with reservoir solutions was significantly delayed for many of the salt precipitants tested. Analytical and semi-analytical models allow the prediction of precipitant equilibration of capillary and reservoir solutions under diffusion-controlled transport and show good agreement with experimental results.
Adaptive framing of sustainability in CEO letters
Authors: Arvidsson Susanne , Sabelfeld Svetlana
Published: June 2023

Purpose

This study provides insights into the external powers that can influence business leaders' communication on sustainability. It shows how the socio-political context manifested in national and transnational policies, regulations and other socio-political events can influence the CEO talk about sustainability.

Design/methodology/approach

This study adopts an interpretative and qualitative method of analysis using the lenses of the theoretical concepts of framing and legitimacy, analysing CEOs’ letters from 10 multinational industrial companies based in Sweden, over the period of 2008–2019.

Findings

The results show that various discourses of sustainability, emerging from policies and regulatory initiatives, socio-political events and civil society activism, are reflected in the ways CEOs frame sustainability over time. This article reveals that CEOs not only lead the discourse of profitable sustainability, but they also slowly adapt their sustainability talk to other discourses led by the policymakers, regulators and civil society. This pattern of a slow adaptation is especially visible in a period characterised by increased discourses of climate urgency and regulations related to social and environmental sustainability.

Research limitations/implications

The theoretical frame is built by integrating the concepts of legitimacy and framing. Appreciating dynamic notions of legitimacy and framing, the study suggests a novel view of reporting as a film series, presenting many frames of sustainability over time. It helps the study to conceptualise CEO framing of sustainability as adaptive framing. This study suggests using a dynamic notion of adaptive framing in future longitudinal studies of corporate- and accounting communication.

Practical implications

The results show that policymakers, regulators and civil society, through their initiatives, influence the CEOs' framing of sustainability. It is thus important for regulators to substantiate sustainability-related discourses and develop conceptual tools and language of social and environmental sustainability that can lead CEO framing more effectively.

Originality/value

The study engages with Goffman's notion of dynamic framing. Dynamic framing suggests a novel view of reporting as a film series, presenting many frames of sustainability over time and conceptualises CEO framing of sustainability as adaptive framing.
The use of multiplex ARMS-PCR for mutational analysis of beta-globin gene in consanguineous population of KP Pakistan
Authors: Ghalib Ayesha , Khan Valeed , Shams Sumaira , Pervaiz Ruqiya
Published: June 2023

Purpose

ß-thalassemia is a hereditary disorder due to mutation in the ß-globin gene on chromosome 11. Out of 200 known ß-globin gene chain mutations recognized, it is better to identify the most common mutation in specific regions and ethnicity for cost-effective molecular diagnosis of this disorder. Therefore, this study aims to practice multiplex-amplification refractory mutation system (ARMS) PCR on patients with thalassemia in Khyber Pakhtunkhwa (KP) to investigate the most common mutations in the ß-globin chain gene.

Design/methodology/approach

Twenty-two individuals (patients, their parents and non-affected siblings) with signed consent were studied from six consanguineous families of ß-thalassemia. Blood samples were collected for DNA isolation. For the detection of mutations in the ß-globin gene, ARMS-PCR was used. The amplicon was visualized through 2% Agarose Gel.

Findings

The most common mutations among different ethnic groups in the study area residents were Fr 8-9 (+G) and IVS 1-5 (G> C). The prominent enhancing factors for ß-thalassemia are inter-family marriages and lack of awareness.

Practical implications

Multiplex ARMS_PCR is the most valuable technique for assessing multiple mutations in a single reaction tube.

Social implications

Due to extensively found ethnic and regional variations and a high rate of consanguinity, the Pashtun population has a great risk of mutations in their genome. Therefore, ARMS-PCR is a cost-effective mutational diagnostic strategy that can help to control disease burden.

Originality/value

Limited studies using ARMS-PCR for mutational analysis in the ß-globin gene are conducted. This study is unique as it targeted consanguineous families of KP Pakistan.
Causal modelling of testing and assessment ethics among proctors of public examinations in Oyo state
Authors: Jinadu Afeez Tunde
Published: June 2023

Purpose

Upholding assessment ethics are common concerns during annual public examination performance appraisal. Previous studies have focused more on examination stakeholder: testees outside proctors however, assessment ethics cannot be studied excluding proctors variables therefore, the study investigated consistency of a structural equation modelling of security, environment, professionalism, testing and assessment ethics.

Design/methodology/approach

Ex-post facto design was adopted. Simple random sampling technique was employed to choose 90 proctors drawn from 45 colleges. Proctors Examination Ethics Questionnaire (reliability = 0.86) was used to collect data for the study. Data collected were analysed using path analysis at 0.05 significant levels.

Findings

Out of the six hypothesised paths significantly explaining the consistency of the causal model. Test security, environment and professionalism accounted for both direct and indirect effects on assessment ethics. All model fit indices were established to explain testing and assessment model.

Research limitations/implications

Few proctor variables were studied, therefore assessment ethics may not be explained other than through proctor variables considered in this study.

Practical implications

Assessment ethics may not be violated if test security, testing environment and professionalism are not cared for during test administration as shown in the study.

Social implications

It added to knowledge base in ethical areas of assessment, a 21st-century proctors in upholding testing and assessment ethics, security, environment and professionalism are to be considered.

Originality/value

There was a positive causal effect of security, environment and professionalism on testing and assessment ethics among proctors in public examinations.
Business network and balanced scorecard: an analysis of small and medium enterprises in Malaysia
Authors: Abdul Rahman Abdul Aziz , Chong Poh Ling , Ong Tze San , Teh Boon Heng , Ong Tze Chin
Published: June 2023

Purpose

The aim of this paper is to characterise the association between business network and the balanced scorecard used by Malaysian small and medium enterprises (SMEs) as a method for assessing firm efficiency. The business network takes into account both the dimensions of stability and efficiency. The business network can help SMEs, with fewer resources to remain competitive. By having a secure business network, the performance of SMEs in Malaysia can be further improved. A business network can facilitate swift coordination amongst distant geographies to create new competitive advantages by accessing market segments, resources as well as building strategic business alliances.

Design/methodology/approach

A total of 404 sets of data collected by using stratified random sampling and structured questionnaire as an instrument. The list of SMEs collected from the Malaysia Foreign Trade Growth Corporate Directory (MATRADE) directories. Structural equation modelling (SEM) was utilised to analyse the data.

Findings

The findings show that the business network plays a role in the balanced scorecard (BSC) outcomes of Malaysian SMEs.

Originality/value

This article provides the owners and managers with an awareness to rapidly achieve the company's efficiency. Finally, the new article often has some consequences for decision-makers and regulators.
Disentangling the relationship between business model, absorptive capacity, differentiation strategy and performance. Evidence from a transition economy
Authors: Gerdoçi Blendi , Busho Nertila , Lena Daniela , Cucculelli Marco
Published: June 2023

Purpose

This paper explores the relationships between firm absorptive capacity, novel business model design (NBMD), product differentiation strategy and performance in a transition economy.

Design/methodology/approach

The study uses structural equation modeling (SEM) to analyze firm-level data from a unique sample of Albanian manufacturing and service firms.

Findings

The study shows that absorptive capacity enables and shapes the NBMD that, in turn, leads to performance gains. The authors also find that the NBMD capacity mediates the impact of realized absorptive capacity on performance, whereas product differentiation strategy moderates the relationship between new business model and performance.

Research limitations/implications

All variables were measured based on a self-assessed scale leading to potential method bias. Also, based on relevant literature, the study focuses on only one type of business model (BM) design.

Practical implications

Since dynamic capabilities are the foundation of NBMD, firms should invest carefully in developing such capabilities. Thus, the study results provide an integrative framework for understanding the role of absorptive capacity in NBMD adoption and for explaining the relationship between NBMD adoption and performance, an aspect that helps organizations in a dynamic environment.

Originality/value

This study strives to investigate the relationships between absorptive capacity, business model design, product strategies and performance by answering the call of Teece (2018) to “flesh out the details” of such relationships.
Corporate social responsibility and firm performance: a threshold analysis of European firms
Authors: Hakimi Abdelaziz , Boussaada Rim , Karmani Majdi
Published: June 2023

Purpose

This paper aims to investigate the reciprocal nonlinear relationship between corporate social responsibility (CSR) and firm performance (FP).

Design/methodology/approach

The authors used a sample of 814 European firms over the period 2008–2017. The Panel Smooth Transition Regression (PSTR) model was performed as an econometric approach.

Findings

Firstly, results show a threshold effect in the CSR–FP relationships within the two directions. More specifically, the authors found that firms are more likely to engage in CSR by surpassing a threshold of 1.231% for return on assets (ROA) and 0.821% for Tobin’s Q ratio. Secondly, the authors also found that the impact of CSR on FP is positive and significant only if the environment, social and governance score surpasses the threshold of 56.780% when the dependent variable is ROA and 41.02% when Tobin’s Q ratio measures performance.

Research limitations/implications

A significant part of the literature supports the linear relationship between CSR and FP from the unique direction (CSR → FP). This study comes to fill this gap by assessing the possible nonlinear relationship. In addition, this nonlinear relationship is tested under the two directions. Therefore, defining the threshold of FP that allows companies to engage in CSR, on the one hand, and the threshold of engagement in CSR that improves FP, on the other hand, could be an exciting topic.

Practical implications

To get the full benefit from CSR effects, firms should be with better financial performance to be socially responsible.

Originality/value

To the best of our knowledge, few studies have explored the nonlinear relationship between CSR and FP. In addition, this study raises the question of whether this relation is causal. The authors assess the two nonlinear relationships between CSR ? FP and FP ? CSR by determining the optimal thresholds.
Cryptocurrencies and portfolio diversification before and during COVID-19
Authors: Abdelmalek Wafa
Published: June 2023

Purpose

This study investigates the diversification benefits of multiple cryptocurrencies and their usefulness as investment assets, individually or combined, in enhancing the performance of a well-diversified portfolio of traditional assets before and during the pandemic COVID-19.

Design/methodology/approach

This paper uses two optimization techniques, namely the mean-variance and the maximum Sharpe ratio. The naïve diversification rules are used for comparison. Besides, the Sharpe and the Sortino ratios are used as performance measures.

Findings

The results show that cryptocurrencies diversification benefits occur more during the COVID-19 pandemic rather than before it, with the maximum Sharpe ratio portfolio presenting its highest performance. Furthermore, the results suggest that, during COVID-19, the diversification benefits are slightly better when using a combination of cryptocurrencies to an already well-diversified portfolio of traditional assets rather than individual ones. This serves to improve the performance of the maximum Sharpe ratio portfolio, and to some extent, the naïve portfolio. Yet, cryptocurrencies, whether added individually or combined to a well-diversified portfolio of traditional assets, don't fit in the minimum variance portfolio. Besides, the efficient frontier during COVID-19 pandemic dominates the one before COVID-19 pandemic, giving the investor a better risk-return trade-off.

Originality/value

To the best of the author's knowledge, this is the first study that examines the diversification benefits of multiple cryptocurrencies both as individual investments and as additional asset classes, before and during COVID-19 pandemic. The paper covers all analyses performed separately in previous studies, which brings new evidence regarding the potential for cryptocurrencies in portfolio diversification under different portfolio strategies.
Quality assurance measures of access systems for tenant retention in high-rise office buildings in Kampala, Uganda. Experiences from building users
Authors: Mubiru Moses Batanda , Naturinda Janice Maria
Published: June 2023

Purpose

This paper aims to uncover an understanding of how the quality assurance measures used by the property management teams of Grade-B high-rise office blocks influence the satisfaction and retention of tenants and walk-in users.

Design/methodology/approach

This study used a case study design backed up by qualitative and quantitative research approaches on a sample size of 90 respondents, including tenants, landlords, property managers and walk-in building users. The data were collected predominantly through interview guides and transcribed, coded and illustrated by the aid of ATLAS.ti software. Data reporting was through tables, graphs and themed direct quotations and eventual discussion. The in-depth/structured interview sessions took between 40 min and 1 h, and the walk-along interviews ranged between 30 and 40 min. Content analysis through thematic coding, categorisation and analysis were used in handling qualitative data. Direct quotes from participant responses from interview transcripts were inserted in line with the themes. And participants allocated pseudo-names to guard their confidentiality.

Findings

The key themes that linked quality assurance measures of access systems and tenant retention included distribution of access systems, the retention trends, quality assurance measures followed and the tenant experiences regarding how complaints are handled.

Originality/value

It is important to understand how tenants and other users of high-rise buildings experience their performance and inclusiveness. In a place like Kampala city, such a phenomenon can be proven through tenants sustaining their tenures/use of the facilities. Yet, to the best of the authors’ knowledge, presently no empirical studies have explored such a connection.
Mapping cyber insurance: a taxonomical study using bibliometric visualization and systematic analysis
Authors: Nobanee Haitham , Alodat Ahmad Yuosef , Dilshad Mehroz Nida , El Sayah Alaa , Alas’ad Sondos Nezam , Al Shalabi Baraa Omar , Alsadi Sara Fadel , Al Marri Noora Mohammed , Fiza Farzin Kamal
Published: June 2023

Purpose

This study aims to examine the research output on cyber insurance from 2002 to 2021 through an extensive bibliometric analysis. It examines the cyber insurance resources and how the process of cyber insurance works.

Design/methodology/approach

This paper uses Scopus and VOSviewer to analyze cyber insurance papers. Using 503 papers from Scopus, this paper enhances the understanding of cyber insurance through collaborative network maps of experts and researchers.

Findings

The study comprehensively evaluates the development of cyber research. The results show that the number of research articles on cyber insurance has significantly increased since 2009.

Practical implications

The study's results offer practical implications for researchers to gain knowledge on the latest trends and developments in the domain. In addition, the study highlights the significance of cyber insurance in mitigating financial risks linked to cyberattacks, potentially boosting the investment of more organizations in such policies. Furthermore, practitioners can enhance their understanding of the various types of cyber insurance policies and their coverage.

Originality/value

Our results are likely to encourage practitioners, computer scientists, auditors, accountants and lawyers to contribute further to corporate strategies, data analytics and business operations to mitigate cyber risk consequences. In addition, understanding regarding the cyber insurance concept formed between experts and researchers is limited. This paper fills this gap by evaluating and identifying the development of cyber insurance literature.
Experiences and enjoyment of national parks: study of Nyerere National Park in Tanzania
Authors: Mkwizu Kezia Herman
Published: June 2023

Purpose

This study examines experiences and enjoyment of national parks in the context of Tanzania.

Design/methodology/approach

A cross-sectional design with quantitative and qualitative methods is applied. The study area is Nyerere National Park in Tanzania. Data collected from fully completed structured questionnaires by 360 domestic tourists are subjected to descriptive statistics and Partial Least Square Structural Equation Modeling analysis. Content analysis is used to analyze qualitative data.

Findings

The findings have revealed that there is a significant relationship between direct experiences and enjoyment of southern national parks among domestic tourists.

Research limitations/implications

The suggestion is for future studies to explore a longitudinal approach to determine the patterns of domestic tourists in reference to experiences and enjoyment of national parks so as to improve domestic tourism.

Practical implications

The practical implication is for the government, private sector and tourism stakeholders to improve infrastructure and conduct regular surveys and tour guide training.

Originality/value

This study examines experiences and enjoyment of national parks in the context of Tanzania and, specifically analyzes the relationship between direct experiences and enjoyment of southern national parks among domestic tourists in Tanzania guided by types of tourists’ theory.
Powering profits: how renewable energy boosts financial performance in European non-financial companies
Authors: Issa Ayman , Hanaysha Jalal Rajeh
Published: June 2023

Purpose

The study aims to investigate the relationship between renewable energy use and financial performance in non-financial companies in European countries.

Design/methodology/approach

This study examines a panel data set consisting of 1,919 firm-year observations of non-financial companies operating in 13 European nations, covering the period from 2014 to 2021. The study uses the ordinary least squares (OLS) and the two-stage least squares method (2SLS) as the baseline models and further enhances robustness with sub-sample analysis.

Findings

The results demonstrate a positive link between renewable energy use and financial performance, and these results hold up across different measurements, sub-sample analysis and model specifications, demonstrating their robustness. Furthermore, the results indicate that some factors such as the industry nature and environmental, social and governance (ESG) controversies have an impact on this positive association.

Practical implications

The findings are substantial for both policymakers and companies, highlighting the benefits of incorporating renewable energy into their operations for improved business success.

Originality/value

This study adds to the existing body of literature on the effect of environmental performance on a company’s success by focusing on a novel aspect – the correlation between renewable energy usage and firm performance. It responds to the recent request from researchers to investigate different aspects of sustainability, with a specific emphasis on renewable energy, which is a vital factor in reducing carbon emissions and improving financial performance.
The role of emotional intelligence in effective corporate social responsibility leadership
Authors: Ahsan Muhammad Junaid
Published: June 2023

Purpose

The purpose of this paper is to reviews some of the learnings, challenges and solutions suggested by the article author regarding the role of implementing emotional intelligence by corporate social responsible (CSR) leaders and offers ideas for future research. The aim is to offer a positive conclusion to the problems and their solutions.

Design/methodology/approach

The study investigates the relationship between emotional intelligence and effective CSR leadership. The author evaluates the body of research on the issue and provides a reassuring assessment of the problems and recommendations.

Findings

Having emotional intelligence is essential for executives who wish to implement successful CSR initiatives. It allows CEOs to create a culture of social responsibility inside their organizations, highlight the importance of CSR initiatives and strengthen relationships with stakeholders. Key emotional intelligence traits, including self-awareness, self-regulation, motivation, empathy and social skills, are necessary for effective CSR leadership.

Originality/value

The study focuses on the role of emotional intelligence in corporate social responsibility leadership, offering a unique perspective on the subject. It also explores practical solutions and ideas for future research, adding originality and value to the existing body of literature on emotional intelligence and CSR leadership.
Understanding the key determinants of IoT adoption for the digital transformation of the food and beverage industry
Authors: Ali Imran , Aboelmaged Mohamed , Govindan Kannan , Malik Mohsin
Published: June 2023

Purpose

Research on the Internet of Things (IoT) has gained momentum in various industry contexts. However, the literature lacks broad empirical evidence on the factors that influence users' intention to adopt this cutting-edge technology, especially in the food and beverage industry (F&BI) – a significant yet unexplored setting. Therefore, the authors aim to extend the “Unified Theory of Acceptance and Use of Technology (UTAUT)” model by coupling it with perceived collaborative advantage, organizational inertia and perceived cost and explore the key determinants of IoT adoption for the digital transformation of the F&BI.

Design/methodology/approach

This study employs a cross-sectional quantitative approach, where a sample of 307 usable responses was drawn from the senior managers of the Australian F&BI.

Findings

The authors have found that performance expectancy, perceived collaborative advantage, effort expectancy, social influence and facilitating conditions have a strong positive influence on the behavioural intention to adopt IoT for the digital transformation of the F&BI. Furthermore, while high perceived costs and organizational inertia are often considered negative factors in adopting new technology, our results reveal the insignificant influence of these factors on the adoption of IoT, which is interesting. The findings also suggest that age and voluntariness significantly moderate most of the relationships, while gender is an insignificant moderator.

Originality/value

The study provides several novel insights into the existing body of knowledge by extending the UTAUT model with three variables and applying it in a unique context.
The female audit committee members expertise and experience: is there a trade-off between accrual-based and real earnings management?
Authors: MNIF Yosra , Tahri Marwa
Published: June 2023

Purpose

This paper aims to examine the impact of female AC representation (ACFEMALE) following the adoption of gender quota legislation on the trade-off between accrual-based (AEM) and real earnings management (REM), taking into consideration their demographic attributes.

Design/methodology/approach

A sample of 89 companies listed in the SBF 120 during the period 2012–2018 has been employed. The authors have obtained the explanatory variables using the principal component analysis method. To provide empirical evidence for the testable hypotheses, the authors have estimated a least squares regression. A differences-in-differences analysis has been estimated to analyze the impact of the gender quota law imposition.

Findings

The regression results indicate that companies with a higher proportion of ACFEMALE have more tendency to use REM rather than AEM. The authors further denote that the ACFEMALE expertise negatively affects AEM. Moreover, the authors find that the ACFEMALE experience helps reduce both AEM and REM. Results from the DID analysis exhibit that the ACFEMALE effect on the trade-off between REM and AEM occurs for the period that follows the implementation of the French gender quota law. Furthermore, the authors denote that the negative link between the ACFEMALE experience and AEM and REM dissipates for both the pre- and the postgender quota law adoption.

Originality/value

This study extends the prior existing research by examining, for the first time, the relationship between female directors’ appointments and the trade-off between accrual-based and REM. As well as, the research provides primary evidence on the channels through which female directors may affect the managerial preference regarding the earnings management techniques AEM or REM.
The role of zakat distribution on the sustainability of gharimin (genuine debtors) in Islamic financial institutions in Malaysia
Authors: Yamaludin Siti Mazlita , Syed Alwi Sharifah Faigah , Rosman Romzie , Khamis Mohd Rahim
Published: June 2023

Purpose

This study aims to explore the COVID-19 impact on the sustainability of gharimin (genuine debtors) in Islamic financial institutions (IFI) in Malaysia. The analysis was further conducted to expand the interpretation of gharimin in zakat institutions (ZI) to use the role of zakat distribution during the post-pandemic period due to income shock and long-term unemployment.

Design/methodology/approach

This study adopted a qualitative research approach with grounded theory analysis to integrate theoretical insights into the interpretation of gharimin and current practices from the perspectives of ZI and IFI. An in-depth interview with 18 informants was conducted, and data were collected from senior management positions in the zakat distribution department, academicians who are experts in the area of zakat, and heads of Shariah departments in IFI.

Findings

Expanding the interpretation of gharimin could help ZI and IFI recover the sustainability of gharimin for preparedness during post-pandemic and any emergency crisis in the future.

Practical implications

This study implies the potential role of ZI in combating the risk of defaulting debtors in IFI to prepare for pandemic recovery in the future.

Social implications

The new interpretation assists gharimin in reducing the burden debt using the zakat fund and protects genuine debtors by preventing IFI from declaring default or bankruptcy.

Originality/value

This study narrows the literature gaps about gharimin in IFI in the context of the pandemic. To the best of the authors’ knowledge, this is, perhaps, the first paper to present the expansion of interpretation for gharimin into mu’sir in IFI in Malaysia.
Business entrepreneurs’ intention towards takaful participation to mitigate risk: a study in Sri Lanka based on the theory of planned behaviour
Authors: Rifas Abi Huraira , Ab Rahman Asmak , Buang Ahmad Hidayat , Abdul Talib Muzalwana
Published: June 2023

Purpose

Takaful is a social security approach that guarantees business risks in light of shari’ah, thus playing a crucial role in human life and the economy. The purpose of this study is to examine the factors that influence the behavioural intention of micro, small and medium-sized enterprises (MSMEs) entrepreneurs to participate in takaful in Sri Lanka.

Design/methodology/approach

This study is designed quantitatively with deductive approach using the theory of planned behaviour. A total of 432 MSMEs in Sri Lanka were surveyed using convenience sampling to measure the intention to participate in takaful as a risk mitigation. The collected data were analysed through partial least square-structural equational modelling.

Findings

Attitude, subjective norm and perceived behavioural control variables positively influenced the intention, with t-values of 3.216, 3.813 and 3.859, respectively. The influence of these variables exhibits not much difference.

Research limitations/implications

This study only focuses on MSMEs and a general takaful scheme. Future researchers may consider family takaful involvement among Sri Lankan business entrepreneurs.

Practical implications

Takaful practitioners should gain from the entrepreneurs’ intention to participate in takaful. Findings from this study could help marketing managers to revamp their strategies to further attract the entrepreneurs and make them to understand risk they are facing and, subsequently, participate in the takaful scheme.

Originality/value

This paper focuses on the context of Muslim minority among pluralism, where there is no regulation for Islamic financial products and services, and under the Islamic financial market crisis. This unleashes how business owners feel about takaful system on different dimensions.
How to deeply embed the digital economy into the product quality upgrade? The moderating effect of resource allocation
Authors: Dong Chenghui , Liu Dexue
Published: June 2023

Purpose

This paper evaluates the level of the digital economy in Chinese cities based on digital industrialization and industrial digitalization. The research focuses on the effects of spatial mechanism of the urban digital economy on the quality of firms’ exported products.

Design/methodology/approach

The authors use the principal component analysis method to evaluate the level of China’s urban digital economy, and spatial metrology to measure the spatial effects of the digital economy on product quality.

Findings

The findings suggest that the urban digital economy can expand the quality of firms’ exports. The digital economy has spatial dependence, spatial spillover and spatial heterogeneity on product quality. At the same time, the spatial effect has a significant nonlinear effect and threshold effect. Further decomposition shows that industrial digitalization is the core factor of enterprises’ export products quality, and the micro-mechanism of this impact is mainly manifested in optimization of resource allocation.

Originality/value

The innovation of this paper is reflected explicitly in exploring the quality upgrading of export products from the background of the digital economy, providing a reference for the improvement of China’s export trade competitiveness and the cultivation of a trade power. The authors studied two different mechanisms (specialization division of labor and optimization of resource allocation) to explain the spatial imbalance of export product quality to provide empirical support for enterprises and government departments to formulate quality upgrading policies accurately.
Two minds and double entries: an application of cognitive psychology to corporate reporting
Authors: Sebastian Avani
Published: June 2023

Purpose

An understanding of the role of decision-making has been emphasised since the seminal works on human information processing and professional judgements by accountants. The interest in these topics has been reignited by the increasing digitisation of the financial reporting and auditing processes. Whilst the behavioural research on accounting is well-established, the application of seminal works in cognitive psychology and behavioural finance is lacking, especially from recent research endeavours. The purpose of this paper is to provide a synthesis of theories relating to accounting behavioural research by evaluating them against the theories of cognitive psychology.

Design/methodology/approach

Using theory synthesis, this research draws seemingly isolated strands of research into a coherent framework, underpinned by cognitive psychology.

Findings

Evidence from accounting and auditing behavioural research is largely consistent with the psychology and finance research on cognitive limitations and errors. There remains a lacuna in accounting behavioural research on debiasing techniques. Such research, if underpinned by a single, cohesive theoretical framework, is likely to have practical relevance.

Research limitations/implications

The current research has theoretical implications for the accounting decision-making and uncertainty research. Areas for future research, based on identified gaps in the current accounting behavioural research, are also proposed.
Restructuring the health education cluster in a public university
Authors: Al-Kubaisi Nada , Elbanna Said
Published: June 2023

Research methodology

This case was developed from the author’s personal experience as a participant in one of the health taskforce subcommittees. The author also sought the inputs of the Vice President of Health and Medical Education, the Dean of the Health Sciences College, the Student Affairs Assistant Dean of the Pharmacy College and the previous Vice President of Health and Medical Education. Moreover, secondary data were obtained from the office of the Vice President of Health and Medical Education at Qatar University (QU).

Case overview/synopsis

The government of Qatar has consistently provided generous funding for QU over the years. However, recent economic challenges, such as drops in oil prices, have had a negative impact on the country’s GDP and export revenue. In response, QU began to implement a new organizational structure. Specifically, the university proposed merging the three health-related colleges (health sciences, medicine and pharmacy) into a single cluster called the health education cluster. This decision was supported by a broad benchmark of approximately 40 universities worldwide, as well as input from various stakeholders within the university. Forming a cluster was expected to benefit the organization as a whole. However, the decision faced resistance and challenges that required investigation by top management. Would the new organizational structure be accepted by all? Was it feasible to have a single cluster that encompassed three distinct departments within the organization? These are examples of the questions that this case study addresses.

Complexity academic level

This compact case is suitable for a case study in basic undergraduate, postgraduate and advanced courses in Strategic Management at a business school. The case highlights the need to restructure an organization and the use of strategy formulation and implementation in the framework of management.