bluuebunny/crossref_metadata_2025 huggingface dataset:
SCARECROW is deployed in distinct developmental contexts during rice and maize leaf development
Authors: Hughes Thomas. E. , Langdale Jane A.
Published: November 2021

The flexible deployment of developmental regulators is an increasingly appreciated aspect of plant development and evolution. The GRAS transcription factor SCARECROW (SCR) regulates the development of the endodermis in Arabidopsis and maize roots, but during leaf development it regulates the development of distinct cell-types; bundle-sheath in Arabidopsis and mesophyll in maize. In rice, SCR is implicated in stomatal patterning, but it is unknown whether this function is additional to a role in inner leaf patterning. Here, we demonstrate that two duplicatedSCRgenes function redundantly in rice. Contrary to previous reports, we show that these genes are necessary for stomatal development, with stomata virtually absent from leaves that are initiated after germination of mutants. The stomatal regulator OsMUTE is down-regulated inOsscr1;Osscr2mutants indicating that OsSCR acts early in stomatal development. Notably,Osscr1;Osscr2mutants do not exhibit the inner leaf patterning perturbations seen inZmscr1;Zmscr1hmutants andZmscr1;Zmscr1hmutants do not exhibit major perturbations in stomatal patterning. Taken together, these results indicate that SCR was deployed in different developmental contexts after the divergence of rice and maize around 50 million years ago.

Summary statement

The transcription factor SCARECROW patterns stomata in rice leaves whereas in maize it predominantly patterns the inner leaf.
Crystal engineering of co-crystal of nicotinic acid and pyrogallol: an experimental and theoretical electron density analysis
Authors: Iqbal Alia , Mehmood Arshad , Noureen Sajida , Lecomte Claude , Ahmed Maqsood
Published: November 2021

Experimental electron density analysis by means of high-resolution X-ray diffraction data up to sinθ/λmax = 1.11 Å−1 at 100 (1) K has been performed to analyze the detailed structure and the strength of intermolecular interactions responsible for the formation of a new solid form of nicotinic acid (NA), cocrystallized with pyrogallol (PY). There are two NA–PY units in the asymmetric unit. The experimental results are compared with the results obtained from theoretical structure factors modeled using periodic boundary DFT calculations. Both refinements were carried out using the Hansen and Coppens multipolar formalism (in MoPro program). The non-centrosymmetric and polar nature of the crystal system rendered the multipolar refinement challenging which was addressed by involving the transferability principle. This study highlights the significance of the transferability principle in electron density modeling in non-routine situations. The 2:2 cocrystal of NA–PY exhibits a zigzag, brickwall and sheet-like layered structure in three dimensions and is stabilized by strong intra- and inter-molecular hydrogen bonding through N—H...O and O—H...O bonds, some of them due to the zwitterion nature of NA as well as weak interactions between the PY molecules. Ranking these interactions via topological analysis of the electron density shows the leading role of the NA–NA substructure which drives the organization of the cocrystals. These strong interactions between the NA zwitterions may explain why Z′ = 2.
Low-temperature phase transition and high-pressure phase stability of 1H-pyrazole-1-carboxamidine nitrate
Authors: Rejnhardt Piotr , Drozd Marek , Daszkiewicz Marek
Published: November 2021

The phase transition observed in a temperature-dependent experiment at 174 K is unachievable under high-pressure conditions. Negative thermal expansion for phase (II) and negative compressibility for phase (I) were observed. A new salt of 1H-pyrazole-1-carboxamidine, (HPyCA)NO3, for guanylation reaction was obtained in a crystalline form. The compound crystallizes in monoclinic space group P21/c and a phase transition at 174 K to triclinic modification P
1 was found. An unusual increase of the unit-cell volume was observed just after transition. Although the volume decreases upon cooling, it remains higher down to 160 K in comparison to the unit-cell volume of phase (I). The mechanism of the phase transition is connected with a minor movement of the nitrate anions. The triclinic phase was unreachable at room-temperature high-pressure conditions up to 1.27 GPa. On further compression, delamination of the crystal was observed. Phase (I) exhibits negative linear compressibility, whereas abnormal behaviour of the b unit-cell parameter upon cooling was observed, indicating negative thermal linear expansion. The unusual nature of the compound is associated with the two-dimensional hydrogen-bonding network, which is less susceptible to deformation than stacking interactions connecting the layers of hydrogen bonds. Infrared spectroscopy and differential scanning calorimetry measurements were used to investigate the changes of intermolecular interactions during the phase transition.
Electronic structure of (MePh3P)2[NiII(bdtCl2)2]·2(CH3)2SO and (MePh3P)[NiIII(bdtCl2)2] (bdtCl2 = 3,6-dichlorobenzene-1,2-dithiolate)
Authors: Adamko Koziskova Julia , Chen Yu-Sheng , Grass Su-Yin , Chuang Yu-Chun , Hsu I-Jui , Wang Yu , Lutz Martin , Volkov Anatoliy , Herich Peter , Vénosová Barbora , Jelemenská Ingrid , Bučinský Lukáš , Breza Martin , Kožíšek Jozef
Published: November 2021

High-resolution X-ray diffraction experiments, theoretical calculations and atom-specific X-ray absorption experiments were used to investigate two nickel complexes, (MePh3P)2[NiII(bdtCl2)2]·2(CH3)2SO [complex (1)] and (MePh3P)[NiIII(bdtCl2)2] [complex (2)]. Combining the techniques of nickel K- and sulfur K-edge X-ray absorption spectroscopy with high-resolution X-ray charge density modeling, together with theoretical calculations, the actual oxidation states of the central Ni atoms in these two complexes are investigated. Ni ions in two complexes are clearly in different oxidation states: the Ni ion of complex (1) is formally NiII; that of complex (2) should be formally NiIII, yet it is best described as a combination of Ni2+ and Ni3+, due to the involvement of the non-innocent ligand in the Ni—L bond. A detailed description of Ni—S bond character (σ,π) is presented.
Evolution of the IBEX-35 vs other international indices: determinants of market value according to XGBOOST and GLM models
Authors: Martínez-Vargas Julián , Carmona Pedro , Torrelles Pol
Published: November 2021

Purpose

The purpose of this paper is to study the influence of different quantitative (traditionally used) and qualitative variables, such as the possible negative effect in determined periods of certain socio-political factors on share price formation.

Design/methodology/approach

We first analyse descriptively the evolution of the Ibex-35 in recent years and compare it with other international benchmark indices. Bellow, two techniques have been compared: a classic linear regression statistical model (GLM) and a method based on machine learning techniques called Extreme Gradient Boosting (XGBoost).

Findings

XGBoost yields a very accurate market value prediction model that clearly outperforms the other, with a coefficient of determination close to 90%, calculated on validation sets.

Practical implications

According to our analysis, individual accounts are equally or more important than consolidated information in predicting the behaviour of share prices. This would justify Spain maintaining the obligation to present individual interim financial statements, which does not happen in other European Union countries because IAS 34 only stipulates consolidated interim financial statements.

Social implications

The descriptive analysis allows us to see how the Ibex-35 has moved away from international trends, especially in periods in which some relevant socio-political events occurred, such as the independence referendum in Catalonia, the double elections of 2019 or the early handling of the Covid-19 pandemic in 2020.

Originality/value

Compared to other variables, the XGBoost model assigns little importance to socio-political factors when it comes to share price formation; however, this model explains 89.33% of its variance.
Are political connections beneficial or harmful toward firms’ performance? A meta-analysis approach
Authors: Prasetyo Khusnul , Nasution Damai
Published: November 2021

Purpose

This study aims to reconcile conflicting empirical results from prior studies on the association between political connections (PCs) and firms’ performance. Furthermore, it investigates whether the contradictory findings were moderated by the different types of both PCs and firms’ performance measures. This study also makes a cross-country comparison of the empirical evidence to provide more insight.

Design/methodology/approach

This study used meta-analysis to integrate the previous studies’ findings on the association between PCs and firms’ performance and further investigated the moderators of such association.

Findings

The findings show that PCs have a positive association with firms’ performance. This result is apparent for both democratic and authoritarian countries, which suggests PCs’ beneficial consequences toward firms’ performance should not be disregarded in both contexts. This study also finds PCs and firms’ performance measures moderate the association between PCs and firms’ performance.

Originality/value

This study contributes to the stream of research that investigates the association between PCs and firms’ performance. To the best of our knowledge, it is among the first to implement statistical meta-analysis on the aforementioned literature while incorporating a cross-country comparison.
A robust framework for shoulder implant X-ray image classification
Authors: Vo Minh Thanh , Vo Anh H. , Le Tuong
Published: November 2021

Purpose

Medical images are increasingly popular; therefore, the analysis of these images based on deep learning helps diagnose diseases become more and more essential and necessary. Recently, the shoulder implant X-ray image classification (SIXIC) dataset that includes X-ray images of implanted shoulder prostheses produced by four manufacturers was released. The implant's model detection helps to select the correct equipment and procedures in the upcoming surgery.

Design/methodology/approach

This study proposes a robust model named X-Net to improve the predictability for shoulder implants X-ray image classification in the SIXIC dataset. The X-Net model utilizes the Squeeze and Excitation (SE) block integrated into Residual Network (ResNet) module. The SE module aims to weigh each feature map extracted from ResNet, which aids in improving the performance. The feature extraction process of X-Net model is performed by both modules: ResNet and SE modules. The final feature is obtained by incorporating the extracted features from the above steps, which brings more important characteristics of X-ray images in the input dataset. Next, X-Net uses this fine-grained feature to classify the input images into four classes (Cofield, Depuy, Zimmer and Tornier) in the SIXIC dataset.

Findings

Experiments are conducted to show the proposed approach's effectiveness compared with other state-of-the-art methods for SIXIC. The experimental results indicate that the approach outperforms the various experimental methods in terms of several performance metrics. In addition, the proposed approach provides the new state of the art results in all performance metrics, such as accuracy, precision, recall, F1-score and area under the curve (AUC), for the experimental dataset.

Originality/value

The proposed method with high predictive performance can be used to assist in the treatment of injured shoulder joints.
The numerical simulation of rock mass grouting: a literature review
Authors: Tong Fei , Yang Jie , Duan Meng Qiang , Ma Xu Fei , Li Gao Chao
Published: November 2021

Purpose

The purpose of this article is to understand the current research status and future development trends in the field of numerical simulation on rock mass grouting.

Design/methodology/approach

This article first searched the literature database (EI, Web of Science, CNKI, etc.) for keywords related to the numerical simulation of rock mass grouting to obtain the initial literature database. Then, from the initial database, several documents with strong relevance to the numerical simulation theme of rock mass grouting and high citation rate were selected; some documents from the references were selected as supplements, forming the sample database of this review study (a total of 90 articles). Finally, through sorting out the relationship among the literature, this literature review was carried out.

Findings

The numerical simulation of rock mass grouting is mainly based on the porous media model and the fractured media model. It has experienced the development process from Newtonian fluid to non-Newtonian fluid, from time-invariant viscosity to time-varying viscosity, and from generalized theoretical model to engineering application model. Based on this, this article summarizes four scientific problems that need to be solved in the future in this research field: the law of grout distribution at the cross fissures, the grout diffusion mechanism under multi-field coupling, more accurate grouting theoretical model and simulation technology with strong engineering applicability.

Originality/value

This research systematically analyzes the current research status and shortcomings of numerical simulation on rock mass grouting, summarizes four key issues in the future development of this research field and provides new ideas for the future research on numerical simulation on rock mass grouting.
Thermal buckling behavior of power and sigmoid functionally graded material sandwich plates using nonpolynomial shear deformation theories
Authors: Sah Supen Kumar , Ghosh Anup
Published: November 2021

Purpose

The purpose of this article is to carry out the thermal buckling analysis of power and sigmoid functionally graded material Sandwich plate (P-FGM and S-FGM) under uniform, linear, nonlinear and sinusoidal temperature rise.

Design/methodology/approach

Thermal buckling of FGM Sandwich plates namely, FGM face with ceramic core (Type-A) and homogeneous face layers with FGM core (Type-B), incorporated with nonpolynomial shear deformation theories are considered for an analytical solution in this investigation. Effective material properties and thermal expansion coefficients of FGM Sandwich plates are evaluated based on Voigt's micromechanical model considering power and sigmoid law. The governing equilibrium and stability equations for the thermal buckling analysis are derived based on sinusoidal shear deformation theory (SSDT) and inverse trigonometric shear deformation theory (ITSDT) along with Von Karman nonlinearity. Analytical solutions for thermal buckling are carried out using the principle of minimum potential energy and Navier's solution technique.

Findings

Critical buckling temperature of P-FGM and S-FGM Sandwich plates Type-A and B under uniform, linear, non-linear, and sinusoidal temperature rise are obtained and analyzed based on SSDT and ITSDT. Influence of power law, sigmoid law, span to thickness ratio, aspect ratio, volume fraction index, different types of thermal loadings and Sandwich plate types over critical buckling temperature are investigated. An analytical method of solution for thermal buckling of power and sigmoid FGM Sandwich plates with efficient shear deformation theories has been successfully analyzed and validated.

Originality/value

The temperature distribution across FGM plate under a high thermal environment may be uniform, linear, nonlinear, etc. In practice, temperature variation is an unpredictable phenomenon; therefore, it is essential to have a temperature distribution model which can address a sinusoidal temperature variation too. In the present work, a new sinusoidal temperature rise is proposed to describe the effect of sinusoidal temperature variation over critical buckling temperature for P-FGM and S-FGM Sandwich plates. For the first time, the FGM Sandwich plate is modeled using the sigmoid function to investigate the thermal buckling behavior under the uniform, linear, nonlinear and sinusoidal temperature rise. Nonpolynomial shear deformation theories are utilized to obtain the equilibrium and stability equations for thermal buckling analysis of P-FGM and S-FGM Sandwich plates.
Model predictive direct suspension force control of a bearingless induction motor based on sliding mode observer
Authors: Wu Jiajie , Yang Zebin , Sun Xiaodong , Wang Ding
Published: November 2021

Purpose

The purpose of the control method proposed in this paper is to address the problem of the poor anti-interference of the suspension winding current in the traditional bearingless induction motor (BL-IM) direct suspension force control process.

Design/methodology/approach

A model predictive direct suspension force control of a BL-IM based on sliding mode observer is proposed in this paper. The model predictive control (MPC) is introduced to the traditional direct suspension force control to improve the anti-interference of the suspension current. A sliding mode flux linkage observer is designed and applied to the MPC system, which reduces the error of the parameter observation and improves the robustness of the system. The strategy is designed and implemented in the MATLAB/Simulink and the two-level AC speed regulation platform.

Findings

The simulation and experimental results show that the performance of the BL-IM under the control method proposed in this paper is better than that under the traditional direct suspension force control, and the suspension performance of the motor and the anti-interference of the control system are improved.

Originality/value

This study helps to improve the suspension performance of the motor and the anti-interference of the control system.
The South African public service wage bill deadlock in 2021: living on the edge
Authors: Matthee Marianne , Wöcke Albert
Published: November 2021

Subject area

Macro-Economics.

Study level/applicability

Undergraduate and MBA.

Case overview

The COVID 19 pandemic-related restrictions devastated South Africa’s economy in 2020 and although the restrictions were generally less damaging than in 2020, the government had to budget for vaccinations and rebuild the economy. Public service unions had just announced that they were demanding an increase of 4% above inflation for their members and that they were preparing for a strike. They were bitter about the fact that the South African Government had withdrawn from the last year of a three-year wage agreement in February 2020 and their members had not received an increase for the two years. These demands and Finance Minister Mboweni’s response to them had to consider the structural and cyclical impact on the fiscus and economy.

Expected learning outcomes

The learning outcomes are as follows: understand the general objectives of fiscal policy and stakeholders’ interests; understand the tradeoffs in fiscal policy and the implications of taking a position; and make recommendations based on reasoned judgements about those recommendations.

Complexity academic level

Undergraduate and MBA level courses on Macro Economics.

Supplementary materials

Teaching notes are available for educators only.

Subject code

CSS 10: Public Sector Management.
The moderating role of mobile promotion during current and subsequent purchasing occasions: the case of restaurant delivery services
Authors: Pan Huifeng , Ha Hong-Youl
Published: November 2021

Purpose

This study aims to explore the moderating outcomes of mobile promotions in three parts. First, Study 1 is conducted to discover the moderating effect of mobile promotions when consumers initially purchase a restaurant service. Second, Study 2 investigates how the promotion level during subsequent purchasing events moderates the relationship between attitudes toward selecting a restaurant brand (ATRB) and repurchase intentions. Third, the study compares mobile promotion effects between the initial purchase stage and subsequent purchase state.

Design/methodology/approach

Two studies are conducted to test the hypotheses. Using a longitudinal survey, Study 1 demonstrates the moderating role of mobile promotions (M-promotions) during the initial restaurant choice stage (T). Study 2 extends these findings to the reordering stage (T+1).

Findings

The results of Study 1 show that price discounts are much more impactful than free delivery when food quality and online reviews are positive. Study 2 shows that price discounts have more substantial effects than gifts at time T+1 when ATRB is positive. The findings are relevant to both scholars and managers, adding insights to discussions on promotions arising from the evolution of consumption experiences.

Research limitations/implications

Promotions differ in financial value; hence, comparisons of promotional packages may vary during subsequent purchase states, helping to explain subsequent promotion stages and enabling scholars to understand their impact on the food reordering context.

Originality/value

The fact that no empirical studies have examined the roles of M-promotions during subsequent purchasing stages constitutes a significant gap in extant promotion research. Therefore, this study seeks to fill this gap by providing robust evidence to demonstrate these effects and related temporal mechanisms. Additionally, although the literature on promotion is used mostly in cross-sectional studies, this study addresses a common challenge to reveal dynamics of promotion levels during subsequent consumption periods.
Viewpoint Leadership lessons for institutional development in Albania and Kosovo: handout versus giving a hand
Authors: Nahzi Fron
Published: November 2021

Purpose

This essay draws on my experience in the democratic development of Albania and Kosovo. These leadership insights are shared in the contemporary context of the changes in the past ten years to the international development landscape in the Western Balkans and Central and Eastern Europe. My professional reflections on leading efforts to establish democratic institutions form the basis of these case studies on Albania and Kosovo. Drawing on these reflections (Schon, 1982) can generate a deeper understanding of the leadership practices that facilitated a successful transition, as well as make explicit the implicit practices in leadership that resulted in less than successful efforts.

Design/methodology/approach

The analysis of the democratic development challenges in Albania and Kosovo are based on my experience in managing multi-million dollar nation building programs in both countries.

Findings

The democratic development of Kosovo and Albania illustrate the challenges that most leaders in governments and civil society face working in transitional societies. It should come as no surprise that their respective roles and goals will come into conflict as local leaders fight to hold onto power, while many Western good governance programs promote sharing of power. This conflict is complicated by the question of to whom the NGOs and international organizations are accountable – their donor or the community they are working in?

Originality/value

The analysis is based on personal experience in developing and implementing nation-building programs in Albania and Kosovo.
Does corporate governance compliance condition information asymmetries? Moderating role of voluntary disclosures
Authors: Tahir Samya , Ehsan Sadaf , Hassan Mohammad Kabir , Zaman Qamar Uz
Published: November 2021

Purpose

This study examines the moderating effects of low and high levels of voluntary disclosures (VDs) between corporate governance and information asymmetry (IA).

Design/methodology/approach

The study used PROCESS macro to construct bootstrap confidence intervals at the 95% level to estimate the model, and “simple slope analysis” to visualize the model.

Findings

The better corporate governance provides a monitoring mechanism that disseminates private information and reduces IA. The effect of corporate governance on IA is contingent on the levels of VDs within a firm, and this relationship is strengthened when the level of VDs within a firm is high, and results remain consistent when levels of sub-indices are high. Additional analysis reveals that effective boards and audit committees reduce IA. Increased inside, an associated company, family and foreign ownership exacerbate IA, whereas institutional owners act as effective monitors to overcome informational disadvantages.

Practical implications

The findings provide implications for policymakers to promote corporate governance and more relevant reporting practices as effective mechanisms for protecting shareholders' rights and attenuating IA in capital markets.

Originality/value

The study is valuable to understand the strength of the relationship between corporate governance and information asymmetries based on the moderating role of different VD levels.
Systematic review of gender differences and similarities in online consumers’ shopping behavior
Authors: Kanwal Maria , Burki Umar , Ali Raza , Dahlstrom Robert
Published: November 2021

Purpose

This study aims to systematically examine gender specific behavioral differences and similarities in online shopping consumers, underlying theories for such differences and similarities and moderating and mediating roles of gender in studying the effects of online marketing strategies. This synthesis explores gender differences and similarities from a wide range of online settings, including readiness for adoption of new technology, willingness to make online payments, trust in online vendors, perception and behavior toward online business websites and perceived online service quality.

Design/methodology/approach

A systematic approach was adopted to derive and then analyze the existing literature. The authors accessed relevant literature from three electronic databases. After a thorough screening process and applying inclusion and exclusion criteria, the study shortlisted 61 academic articles from an initial pool of 187 papers.

Findings

The findings reveal more differences than similarities between men and women as online consumers. Men generally have more favorable attitudes toward e-tailers (electronic retailing), online purchase/re-purchase and e-payments than women do. Social influences positively affect the online purchase intentions of men and women, but they have a more substantial effect on women. Privacy concerns negatively affect the online trust of men and women, but they also manifest a more significant influence on women.

Practical implications

Findings of review guide practitioners in formulating effective positioning and communication strategies that enable them to appeal to gender-specific consumer segments in multiple products and business contexts. It offers guidelines to online businesses for developing e-business platforms (websites) that persuade the target audience across gender groups, based on consumer browsing and web navigation preferences.

Originality/value

This review fulfills the need for a systematic synthesis of empirical research vis-à-vis online consumer behavior studies to find gender-specific perceptions, attitudes and behaviors.
How consumers' personalities, lifestyles and demographics predict SVOD genre and SVOD platform consumption
Authors: Palomba Anthony
Published: November 2021

Purpose

Streaming video on demand (SVOD) services are comprised of digital media content creation and content distribution that provide a vast array of genre content playable on an assortment of different technology platforms. Additionally, these digital services are equipped to collect data and information on consumers. However, these services do not capture extensive consumer demographics, lifestyles or personalities information.

Design/methodology/approach

To resolve this discrepancy, collecting external information such as complete demographics, personalities and lifestyles of consumers can be useful in advancing SVOD consumer behavior knowledge. This study examined how consumer demographics, lifestyles and personalities may predict SVOD genre consumption and SVOD platform consumption. A survey was executed and disseminated to collect consumer information across these dimensions. Multiple linear regressions and a structural equation model were formed to explicate variance.

Findings

Consumer demographics, lifestyles and personalities’ information do predict SVOD genre consumption and SVOD platform consumption.

Originality/value

Media selection and trait theory have not been applied to understanding unexplained variance behind consumer media consumption, and are often used to predict media consumption variance among consumers. These findings illustrate that, while digital consumer touchpoints are necessary to collect and analyze, marketers should not lose sight of easily-obtainable consumer data, much of which dictates consumption choices.
Who really acts as an entrepreneur in the science commercialisation process: the role of knowledge transfer intermediary organisations
Authors: Szulczewska-Remi Aleksandra , Nowak-Mizgalska Hanna
Published: November 2021

Purpose

Consistent with the knowledge spillover theory of entrepreneurship, the purpose of this paper is to recognise the complementary entrepreneurial role of knowledge transfer intermediary organisations in the context of two Central and Eastern European (CEE) countries: Poland and the Czech Republic.

Design/methodology/approach

The aim was achieved through empirical studies relying on multiple-case study methodology and cross-case analysis covering 21 cases of commercialisation intermediary institutions. It was assumed that institutional and geographical conditions can impact the knowledge-based opportunity exploitation between different national economies.

Findings

Research confirmed that scientists in Poland and the Czech Republic are the central figures of the commercialisation process in terms of entrepreneurial opportunity recognition; however, they need support from intermediary organisations in many other entrepreneurial activities. The history of knowledge commercialisation and its intermediating entities in these countries is relatively young and spin-off company creation is not a common practice. Expertise knowledge, creativity and self-confidence admitted, by the respondents in both countries, can be an optimistic sign for the future efforts in fostering innovativeness of CEE countries. Stronger support of formal institutional framework and policies in those countries is expected.

Originality/value

Science commercialisation has lately attracted much attention, but only a few studies have tried to develop conceptual frameworks considering knowledge-based entrepreneurship and knowledge commercialisation in their relations and subsequential roles. Also, over the past couple of years literature in this area has expanded mainly relying on observations in the USA and Western European countries. Hence, this study allowed to collect findings from CEE countries for which data are still insufficient but can significantly contribute to the theory development. Also, some recommendations for policymakers arise from this study. Further research could validate the results in an extensive quantitative study.
The international fraud triangle
Authors: Cheliatsidou Anastasia , Sariannidis Nikolaos , Garefalakis Alexandros , Azibi Jamel , Kagias Paschalis
Published: November 2021

Purpose

Fraud omnipresent in the media, the corporate world and the academic literature has attracted a great deal of research interest. Fraud and its various types and forms have been characterized as significant contributing factors to the development of severe financial crises. Recurrent financial crimes in both the private and the public sectors remind us that fraud and its negative consequences paralyze economic entities all over the world. Understanding the multidimensional nature of fraud is key to prevent and detect it. This paper aims to examine the dominant fraud triangle model framework and its variants developed in the accounting literature to provide the etiology of fraud.

Design/methodology/approach

Having identified the fraud theory developed so far, we provide a theoretical framework for international fraud triangle.

Findings

Understanding the multidimensional nature of fraud is key to prevent and detect it. This paper examines the dominant fraud triangle model framework and its variants developed in the accounting literature to provide the etiology of fraud. Drawing on theoretical insights and useful criticism of the fraud triangle, this paper proposes an international fraud triangle model framework to help auditors, managers, regulators and academics in understanding fraud holistically in the private and public sector in a global context. The authors finally provide an overview of fraud in the Greek Context.

Originality/value

This paper proposes an international fraud triangle model framework.
Enhancing brand loyalty through online brand communities: the role of community benefits
Authors: Huang Travis K. , Wang Yi-Ting , Lin Kuan-Yu
Published: November 2021

Purpose

This study aims to examine members’ perceptions of interactivity in brand communities on social networking sites in the Super Basketball League (SBL) context in Taiwan.

Design/methodology/approach

The proposed model was empirically evaluated using survey data collected from 332 followers of the SBL teams’ Facebook pages on their perceptions of brand communities. Structural equation modeling was used to examine the relationships in the research model.

Findings

The results suggest significant relationships between perceived interactivity and community benefits, including special treatment, social influence, sense of membership and the notion that community satisfaction has a strong and positive effect on brand loyalty. Both social influence and a sense of membership positively affect community satisfaction. However, special treatment negatively affects community satisfaction. Perceived interactivity positively affects a sense of membership and social influence, which, in turn, positively affect community satisfaction.

Originality/value

This study examines the effects of members’ perceived interactivity and community benefits. The results significantly advance the understanding of the antecedents of members’ loyalty to specific brands. The study offers insights into practical ways of improving community satisfaction and brand loyalty by running brand communities on social networking sites. The findings also augment the theory of brand management.
Reliability of quantitative risk analysis through an industrial case study
Authors: Attia Mohamed , Sinha Jyoti K.
Published: November 2021

Purpose

The purpose of this paper is to analyze the reliability of the quantitative risk model used for planning inspection and maintenance activities. The objective is to critically discuss the factors that contribute to the probability and consequence of failure calculations.

Design/methodology/approach

The case study conducted using one of the most widely deployed risk models in the oil and gas industry where a full assessment was performed on an offshore gas producing platform.

Findings

The generic failure frequencies used as the basis for calculating the probability of failure are set at a value representative of the refining and petrochemical industry's failure data. This failure database does not cover offshore. The critical discussion indicated the lack of basis of the coefficient of variances, prior probabilities and conditional probabilities. Moreover, the risk model does not address the distribution of thickness measurements, corrosion rates and inspection effectiveness, whereas only overall deterministic values are used; this requires judgment to determine these values. Probabilities of ignition, probabilities of delayed ignition and other probabilities in Level 1 event tree are found selected based on expert judgment for each of the reference fluids and release types (i.e. continuous or instantaneous). These probabilities are constant and independent of the release rate or mass and lack of constructed model. Defining the release type is critical in the consequence of the failure methodology, whereas the calculated consequences differ greatly depending on the type of release, i.e. continuous or instantaneous. The assessment results show that both criteria of defining the type of release, i.e. continuous or instantaneous, do not affect the calculations of flammable consequences when the auto-ignition likely is zero at the storage temperature. While, the difference in the resulted toxic consequence was more than 31 times between the two criteria of defining the type of release.

Research limitations/implications

There is a need to revamp this quantitative risk model to minimize the subjectivity in the risk calculation and to address the unique design features of offshore platforms.

Originality/value

This case study critically discuss the risk model being widely applied in the O&G industry and demonstrates to the end-users the subjectivity in the risk results. Hence, be vigilant when establishing the risk tolerance/target for the purpose of inspection and maintenance planning.
Performance auditing and neoliberal governmentality: future research directions
Authors: Rana Tarek , Mihret Dessalegn Getie , Lemma Tesfaye T.
Published: November 2021

Purpose

This paper aims to interpret the role and professional issues of public sector performance auditing (PA) as a mechanism of neoliberal governmentality in the New Public Management (NPM) era by drawing on a Foucauldian conceptual lens to chart directions for future research.

Design/methodology/approach

The study uses the Foucauldian concepts of visibility and identity to interpret PA against the background of neoliberal imperatives of public sector management.

Findings

As the growing emphasis on PA in recent decades can be understood as driven by the concurrent development of neoliberal and NPM rationalities, the relatively underexploited concepts of visibility and identity allow further inquiry into important PA issues. This paper identifies avenues for future research under the following three themes: the issue of visibility in neoliberal governmentality and potential for auditors-general to expand the domain of influence of National Audit Offices through the PA role; the potential for PA as a unified distinct specialisation; and the neoliberal idea of professional identity as the individual expert and its interplay with the potential emergence of PA as a distinct function within the accounting profession.

Research limitations/implications

This conceptual paper is anticipated to stimulate future PA research. Key areas in this respect include the position and authority afforded to PA and the possibility of transformation in auditors’ conception of their professional worldview.

Originality/value

This paper charts direction for future research by interpreting PA using Foucauldian concepts of visibility and identity that remain to be exploited in PA research.
Removal of methylene blue using balanites aegyptiaca bark powder as low-cost and eco-friendly biosorbent
Authors: Amar Ibrahim A. , Hassan Salma M. , Aqeela Fatima H. , Najem Mohamed Y. , Altohami Fatima A.
Published: November 2021

Purpose

This paper aims to investigate the potential application of Balanites aegyptiaca bark powder (BABP) for removing a basic textile dye, methylene blue (MB), from aqueous solutions.

Design/methodology/approach

The biosorbent (BABP) was characterized using Fourier transform infrared spectroscopy (FTIR) and point of zero charge (pHPZC). Batch mode was selected to study the biosorption of MB onto BABP surface at different experimental conditions (shaking speed, contact time, initial solution pH, ionic strength, solution temperature, biosorbent dosage and initial dye concentration). Besides, the reusability of BABP for MB biosorption was also examined.

Findings

The biosorption results revealed that approximately 96% of MB was removed successfully at the optimized operational conditions. Pseudo-second-order and Langmuir models, respectively, better described the adsorption kinetics and isotherms. The monolayer biosorption capacity (qmax) for MB was about 97.09 mg/g. According to thermodynamics findings, the MB biosorption onto BABP is an exothermic and spontaneous process. The results demonstrate that BABP can be considered as potential eco-friendly, readily available and low-cost biosorbent for hazardous textile dyes removal from water bodies and also provides a promising method for minimization of agricultural solid wastes (e.g. plant barks).

Originality/value

The utilization of Balanites aegyptiaca bark powder (BABP), solid waste material, as low-cost and eco-friendly biosorbent for the removal of hazardous basic textile dye (methylene blue) from the aquatic environment.
A sociology of precision‐in‐practice: The affective and temporal complexities of everyday clinical care
Authors: Kenny Katherine , Broom Alex , Page Alexander , Prainsack Barbara , Wakefield Claire E. , Itchins Malinda , Lwin Zarnie , Khasraw Mustafa
Published: November 2021

The idea of ‘precision medicine’, which has gained increasing traction since the early 2000s, is now ubiquitous in health and medicine. Though varied in its implementation across fields, precision medicine has raised hopes of revolutionary treatments and has spurred the proliferation of novel therapeutics, the alteration of professional trajectories and various reconfigurations of health/care. Nowhere is the promise of precision medicine more apparent, nor further institutionalised, than in the field of oncology. While the transformative potential of precision medicine is widely taken for granted, there remains scant attention to how it is being experienced at the coalface of care. Here, drawing on the perspectives of 54 cancer care professionals gleaned through eight focus group discussions in two hospitals in Australia, we explore clinicians’ experiences of the day‐to‐day dynamics of precision‐in‐practice. We illustrate some of the affective and temporal complexities, analysed here under the rubrics of enchantment, acceleration and distraction that are emerging alongside the uptake of precision medicine in the field of oncology. We argue that these complexities, and their dis/continuities with earlier iterations of cancer care, demonstrate the need for sociological analyses of precision medicine as it is being implemented in practice and its varied effects on ‘routine’ care.
Market‐Wide Impact of Renewables on Electricity Prices in Australia*
Authors: Gonçalves Ricardo , Menezes Flávio
Published: November 2021

This paper estimates the market‐wide impact of utility‐scale renewables on Australia's National Electricity Market (NEM) wholesale prices from 2009 to 2020. The goal is to understand the medium‐run impact of renewable generation, as opposed to the short‐run impact of weather‐driven changes in renewable output. The focus is, therefore, on the relationship between renewable generation (and its growth) and wholesale prices over a long period of time. In particular, we exploit the half‐hourly nature of wholesale price setting in the NEM to uncover the impact of solar and wind daily production on the distribution of prices throughout the day. In contrast to the merit‐order effect literature, which focuses on the short‐run (contemporaneous) impact of renewables, our results suggest that the total daily solar production has a positive, although not always significant, impact on wholesale prices throughout the day during an early development stage of solar generation. For a more recent period, following a substantive increase in utility‐scale solar generation, the results are more in line with the merit‐order effect literature with total daily solar production reducing wholesale prices for most of the day. This impact, however, is of several orders of magnitude lower than that predicted in the literature. We also show that the daily production of wind has a small negative impact on wholesale prices for most of the day, throughout the entire period of analysis.
Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association
Authors: GREEN JEREMIAH , LOUIS HENOCK , SANI JALAL
Published: November 2021

We provide evidence that the documented weakening of the accrual–cash flow association results not from a loss of accrual accounting usefulness per se, but from the deviation from accrual accounting as it relates to intangible investments. More specifically, the weakening of the negative association is driven by the combined effects of (1) increasing intangible investments, (2) the practice of expensing rather than capitalizing intangible investments, and (3) scaling accruals and cash flows by book value of assets, which are understated for intangible‐intensive firms. Treating intangible expenditures as capitalized investments and scaling accruals and cash flows by market value of equity, which reflects the value of intangible investments, (1) substantially strengthens the negative association between accruals and cash flows and (2) practically eliminates the apparent weakening trend in the association.
Will this be a Record-Breaking Century for Human Longevity?
Authors: Pearce Michael , Raftery Adrian E.
Published: November 2021

The record for oldest human being was set in 1997 by Jeanne Calment of France at 122 years and 164 days. Michael Pearce and Adrian E. Raftery expect that record will be broken in the coming decades
Editorial
Authors: Tarran Brian
Published: November 2021

Keeping up with the real — and virtual — world.
Questions answered: Marcus du Sautoy
Authors: Tarran Brian
Published: November 2021

Professor of mathematics at the University of Oxford, and author of Thinking Better: The Art of the Shortcut in Math and Life.
Metabolic engineering strategies of de novo pathway for enhancing 2′‐fucosyllactose synthesis in Escherichia coli
Authors: Li Mengli , Li Chenchen , Hu Miaomiao , Zhang Tao
Published: November 2021

2′‐Fucosyllactose (2′‐FL), one of the most abundant human milk oligosaccharides (HMOs), is used as a promising infant formula ingredient owing to its multiple health benefits for newborns. However, limited availability and high‐cost preparation have restricted its extensive use and intensive research on its potential functions. In this work, a powerful Escherichia coli cell factory was developed to ulteriorly increase 2′‐FL production. Initially, a modular pathway engineering was strengthened to balance the synthesis pathway through different plasmid combinations with a resulting maximum 2′‐FL titre of 1.45 g l−1. To further facilitate the metabolic flux from GDP‐l‐fucose towards 2′‐FL, the CRISPR‐Cas9 system was utilized to inactivate the genes including lacZ and wcaJ, increasing the titre by 6.59‐fold. Notably, the co‐introduction of NADPH and GTP regeneration pathways was confirmed to be more conducive to 2′‐FL formation, achieving a 2′‐FL titre of 2.24 g l−1. Moreover, comparisons of various exogenous α1,2‐fucosyltransferase candidates revealed that futC from Helicobacter pylori generated the highest titre of 2′‐FL. Finally, the viability of scaled‐up production of 2′‐FL was evidenced in a 3 l bioreactor with a maximum titre of 22.3 g l−1 2′‐FL and a yield of 0.53 mole 2′‐FL mole−1 lactose.