bluuebunny/crossref_metadata_2025 huggingface dataset:
Plant genome evolution in the genusEucalyptusis driven by structural rearrangements that promote sequence divergence
Authors: Ferguson Scott , Jones Ashley , Murray Kevin , Andrew Rose , Schwessinger Benjamin , Borevitz Justin
Published: April 2024

Genomes have a highly organized architecture (nonrandom organization of functional and nonfunctional genetic elements within chromosomes) that is essential for many biological functions, particularly gene expression and reproduction. Despite the need to conserve genome architecture, a high level of structural variation has been observed within species. As species separate and diverge, genome architecture also diverges, becoming increasingly poorly conserved as divergence time increases. However, within plant genomes, the processes of genome architecture divergence are not well described. Here we use long-read sequencing and de novo assembly of 33 phylogenetically diverse, wild and naturally evolvingEucalyptusspecies, covering 1–50 million years of diverging genome evolution to measure genome architectural conservation and describe architectural divergence. The investigation of these genomes revealed that following lineage divergence, genome architecture is highly fragmented by rearrangements. As genomes continue to diverge, the accumulation of mutations and the subsequent divergence beyond recognition of rearrangements become the primary driver of genome divergence. The loss of syntenic regions also contribute to genome divergence but at a slower pace than that of rearrangements. We hypothesize that duplications and translocations are potentially the greatest contributors toEucalyptusgenome divergence.
Quantum skyrmion Hall effect
Authors: Cook Ashley M.
Published: April 2024

We consider the problem of magnetic charges in (2+1) dimensions for a torus geometry in real space, subjected to an inverted Lorentz force due to an external electric field applied normal to the surface of the torus. We compute the Hall conductivity associated with transport of these charges for the case of finite energy gap between the ground state and excitations and global U(1) charge conservation symmetry, and find it is proportional to an integer-valued topological invariant Q, corresponding to the magnetic quantum Hall effect (MQHE). We identify a lattice model realizing this physics in the absence of an external electric field. Based on this, we identify a generalization of the MQHE to be quantized transport of magnetic skyrmions, the quantum skyrmion Hall effect (QSkHE), with a U(1) easy-plane anisotropy/spin rotation symmetry of magnetic skyrmions and effective conservation of charge associated with magnetic skyrmions yielding incompressibility, provided a hierarchy of energy scales is respected. As the lattice model may be characterized both by a total Chern number and the topological invariant Q, we furthermore outline a possible field theory for electric charges, magnetic charges, and correlations between magnetic and electric charges approximated as composite particles, on a two-torus, to handle the scenario of intermediate-strength correlations between electric and magnetic charges modeled as composite particles. We map this problem to a generalized (4+1)D theory of the quantum Hall effect for the composite particles.

Published by the American Physical Society
2024
Multiparticle integral and differential correlation functions
Authors: Pruneau Claude , Gonzalez Victor , Marin Ana , Basu Sumit
Published: April 2024

This paper formalizes the use of integral and differential cumulants for measurements of multiparticle event-by-event transverse momentum fluctuations, rapidity fluctuations, as well as net-charge fluctuations. This enables the introduction of multiparticle balance functions, defined based on differential correlation functions (factorial cumulants), that suppress two- and three-prong resonance decays effects and enable measurements of underlying long-range correlations obeying quantum number conservation constraints. These multiparticle balance functions satisfy simple sum rules determined by quantum number conservation. It is additionally shown that these multiparticle balance functions arise as an intrinsic component of high-order net-charge cumulants. This implies that the magnitude of these cumulants, measured in a specific experimental acceptance, is strictly constrained by charge conservation and primarily determined by the rapidity and momentum width of these balance functions. The paper also presents techniques to reduce the computation time of differential correlation functions up to order n=10 based on the methods of moments.

Published by the American Physical Society
2024
Measuring
hhWW
coupling at lepton colliders
Authors: Cao Qing-Hong , Cheng Kun , Liu Yandong , Wang Xiao-Rui
Published: April 2024

The quartic Higgs-gauge-boson coupling ghhWW is sensitive to the electroweak symmetry breaking mechanism; however, it is challenging to be measured at the Large Hadron Collider. We show that the coupling can be well probed at future lepton colliders through di-Higgs boson production via the vector boson fusion channel. We perform a detailed simulation of ℓ+ℓ−→νν¯hh→4b+ET with parton showering effects at e+e−, μ+μ− and e−μ+ colliders. We find that the regions of

g

h

h

W

W

/

g

h

h

W

W

SM

<

0.86

and ghhWW/ghhWWSM>1.32 can be discovered at the 5σ confidence level at the 10 TeV μ+μ− collider with an integrated luminosity of 3  ab−1. We also demonstare that ghhWW/ghhWWSM is constrained within [0.72, 1.66], [0.72, 1.70], [0.84, 1.32], and [0.88, 1.14] at the 1 TeV e+e−, eμ colliders, 2 TeV eμ collider, and 10 TeV μ+μ− collider, respectively, given null excess observed at the 2σ confidence level with an integrated luminosity of 3  ab−1.

Published by the American Physical Society
2024
Probing scalar, Dirac, Majorana, and vector dark matter through a spin-0 electron-specific mediator at electron fixed-target experiments
Authors: Voronchikhin I. V. , Kirpichnikov D. V.
Published: April 2024

We discuss the thermal target curves of Majorana, Dirac, scalar, and vector light dark matter (DM) that are associated with the freeze-out mechanism via the annihilation into the e+e− pair through the electron-specific spin-0 mediator of dark matter. We also discuss the mechanism to produce the regarded DM mediator in the electron (positron) fixed-target experiments such as NA64e and LDMX. We derive the corresponding experimental reaches of NA64e and LDMX that are complementary to the DM thermal target parameter space.

Published by the American Physical Society
2024
Quantum simulations for strong-field QED
Authors: Hidalgo Luis , Draper Patrick
Published: April 2024

Quantum field theory in the presence of strong background fields contains interesting problems where quantum computers may someday provide a valuable computational resource. In the noisy intermediate-scale quantum era it is useful to consider simpler benchmark problems in order to develop feasible approaches, identify critical limitations of current hardware, and build new simulation tools. Here we perform quantum simulations of strong-field QED (SFQED) in 3+1 dimensions, using real-time nonlinear Breit-Wheeler pair production as a prototypical process. The strong-field QED Hamiltonian is derived and truncated in the Furry-Volkov mode expansion, and the interactions relevant for Breit-Wheeler are transformed into a quantum circuit. Quantum simulations of a “null double slit” experiment are found to agree well with classical simulations following the application of various error mitigation strategies, including an asymmetric depolarization algorithm which we develop and adapt to the case of Trotterization with a time-dependent Hamiltonian. We also discuss longer-term goals for the quantum simulation of SFQED.

Published by the American Physical Society
2024
New bounds on light millicharged particles from the tip of the red-giant branch
Authors: Fung Audrey , Heeba Saniya , Liu Qinrui , Muralidharan Varun , Schutz Katelin , Vincent Aaron C.
Published: April 2024

Stellar energy loss is a sensitive probe of light, weakly coupled dark sectors, including ones containing millicharged particles (MCPs). The emission of MCPs can affect stellar evolution and therefore can alter the observed properties of stellar populations. In this work, we improve upon the accuracy of existing stellar limits on MCPs by self-consistently modeling (1) the MCP emission rate, accounting for all relevant in-medium effects and production channels and (2) the evolution of stellar interiors (including backreactions from MCP emission) using the stellar evolution code. We find MCP emission leads to significant brightening of the tip of the red-giant branch. Based on photometric observations of 15 globular clusters whose bolometric magnitudes are inferred using parallaxes from astrometry, we obtain robust bounds on the existence of MCPs with masses below 100 keV.

Published by the American Physical Society
2024
Fluctuation in the fidelity of information recovery from Hawking radiation
Authors: Miyaji Masamichi , Yano Kazuyoshi
Published: April 2024

The interior of a pure-state black hole is known to be reconstructed from the Petz map by collecting a sufficiently large amount of the emitted Hawking radiation. This was established based on the Euclidean replica wormhole, which comes from an ensemble averaging over gravitational theories. On the other hand, this means that the Page curve and the interior reconstruction are both ensemble averages; thus, there is a possibility of large errors. In the previous study [R. Bousso and M. Miyaji, Fluctuations in the entropy of Hawking radiation], it was shown that the entropy of the Hawking radiation has fluctuation of order e−SBH, thus is typical in the ensemble. In the present article, we show that the fluctuations in the information recovery are similarly suppressed by the factor e−SBH by studying the fluctuations of the relative entropy difference in the encoding map and the entanglement fidelity of the Petz map. This result establishes the typicality of the information recovery in the ensemble. In addition, we also compute the entanglement loss of the encoding map.

Published by the American Physical Society
2024
Two-fermion negativity and confinement in the Schwinger model
Authors: Florio Adrien
Published: April 2024

We consider the fermionic (logarithmic) negativity between two fermionic modes in the Schwinger model. Recent results pointed out that fermionic systems can exhibit stronger entanglement than bosonic systems, exhibiting a negativity that decays only algebraically. The Schwinger model is described by fermionic excitations at short distances, while its asymptotic spectrum is the one of a bosonic theory. We show that the two-mode negativity detects this confining, fermion-to-boson transition, shifting from an algebraic decay to an exponential decay at distances of the order of the de Broglie wavelength of the first excited state. We derive analytical expressions in the massless Schwinger model and confront them with tensor network simulations. We also perform tensor network simulations in the massive model, which is not solvable analytically, and close to the Ising quantum critical point of the Schwinger model, where we show that the negativity behaves as its bosonic counterpart.

Published by the American Physical Society
2024
Anomalous interactions between mesons with nonzero spin and glueballs
Authors: Giacosa Francesco , Jafarzade Shahriyar , Pisarski Robert D.
Published: April 2024

Topologically nontrivial fluctuations control the anomalous interactions for the η and η′ pseudoscalar mesons. We consider the anomalous interactions for mesons with higher spin, the heterochiral nonets with JPC=1+− and 2−+. Under the approximation of a dilute gas of instantons, the mixing angle between nonstrange and strange mesons decreases strongly as J increases, and oscillates in sign. Anomalous interactions also open up new, rare decay channels. For glueballs, anomalous interactions indicate that the X(2600) state is primarily gluonic.

Published by the American Physical Society
2024
Crystallization dynamics of amorphous yttrium iron garnet thin films
Authors: Sailler Sebastian , Skobjin Gregor , Schlörb Heike , Boehm Benny , Hellwig Olav , Thomas Andy , Goennenwein Sebastian T. B. , Lammel Michaela
Published: April 2024

Yttrium iron garnet (YIG) is a prototypical material in spintronics due to its exceptional magnetic properties. To exploit these properties, high quality thin films need to be manufactured. Deposition techniques like sputter deposition or pulsed laser deposition at ambient temperature produce amorphous films, which need a postannealing step to induce crystallization. However, not much is known about the exact dynamics of the formation of crystalline YIG out of the amorphous phase. Here, we conduct extensive time and temperature series to study the crystallization behavior of YIG on various substrates and extract the crystallization velocities as well as the activation energies needed to promote crystallization. We find that the type of crystallization as well as the crystallization velocity depend on the lattice mismatch to the substrate. We compare the crystallization parameters found in literature with our results and find excellent agreement with our model. Our results allow us to determine the time needed for the formation of a fully crystalline film of arbitrary thickness for any temperature.

Published by the American Physical Society
2024
Solving optimization problems with local light-shift encoding on Rydberg quantum annealers
Authors: Goswami Kapil , Mukherjee Rick , Ott Herwig , Schmelcher Peter
Published: April 2024

We provide a non-unit-disk framework to solve combinatorial optimization problems such as maximum cut and maximum independent set on a Rydberg quantum annealer. Our setup consists of a many-body interacting Rydberg system where locally controllable light shifts are applied to individual qubits in order to map the graph problem onto the Ising spin model. Exploiting the flexibility that optical tweezers offer in terms of spatial arrangement, our numerical simulations implement the local-detuning protocol while globally driving the Rydberg annealer to the desired many-body ground state, which is also the solution to the optimization problem. Using optimal control methods, these solutions are obtained for prototype graphs with varying sizes at timescales well within the system lifetime and with approximation ratios close to one. The nonblockade approach facilitates the encoding of graph problems with specific topologies that can be realized in two-dimensional Rydberg configurations and is applicable to both unweighted as well as weighted graphs. A comparative analysis with fast simulated annealing is provided which highlights the advantages of our scheme in terms of system size, hardness of the graph, and the number of iterations required to converge to the solution.

Published by the American Physical Society
2024
Interaction-induced directional transport on periodically driven chains
Authors: Drüeke Helena , Bauer Dieter
Published: April 2024

We study a driven system in which interaction between particles causes their directional, coupled movement. In that model system, two particles move alternatingly in time on two coupled chains. Without interaction, both particles diffuse along their respective chains, independent from one another. Interaction between them, whether attractive or repellent, leads to an energetic separation of configurations where the particles are close to each other and those where they are farther separated. The energy difference causes close-by particles to remain bound together, forming a doublon. Their relative position in the starting configuration determines whether the doublon moves to the left or right or remains stationary due to the periodic driving.

Published by the American Physical Society
2024
Microscopic theory of nonlinear phase space filling in polaritonic lattices
Authors: Song Kok Wee , Chiavazzo Salvatore , Kyriienko Oleksandr
Published: April 2024

We develop a full microscopic theory for a nonlinear phase space filling (NPSF) in strongly coupled two-dimensional polaritonic lattices. Ubiquitous in polaritonic experiments, the theoretical description of NPSF, also known as nonlinear optical saturation, remains limited to perturbative treatment and homogeneous samples. In this study, we go beyond the existing theoretical description and discover the broad scope of regimes where NPSF crucially modifies the optical response. Studying the quantum effects of non-bosonicity, cooperative light-matter coupling, and Coulomb blockade, we reveal several regimes for observing the nonlinear Rabi splitting quench due to the phase space filling. Unlike prior studies, we derive nonlinear Rabi frequency scaling all the way to the saturation limit and show that the presence of a lattice potential leads to qualitatively distinct nonlinearity. We concentrate on the three regimes of NPSF: (1) planar; (2) fractured; and (3) ultralocalized. For the planar saturation, the Rabi frequency decreases exponentially as a function of exciton density. For the fractured case, where excitons form a lattice with sites exceeding the exciton size, we discover fast NPSF at low occupations. This is followed by slower NPSF as the medium becomes fully saturated. This behavior is particularly pronounced in the presence of Coulomb (or Rydberg) blockade, where regions of fast and slow NPSF depend on the strength of repulsion. For the ultralocalized NPSF, we observe the square-root saturation typical to the collection of two-level systems. Our findings shed light on recent observations of strong nonlinearity in heterobilayers of transition metal dichalcogenides where moiré lattices emerge naturally []. Finally, the developed theory opens the prospects for engineering strongly nonlinear responses of polaritonic lattices with patterned samples, driving polaritonics into the quantum regime.

Published by the American Physical Society
2024
Excitonic instability towards a Potts-nematic quantum paramagnet
Authors: Strockoz Jeremy , Antonenko Daniil S. , LaBelle Dmitri , Venderbos Jörn W. F.
Published: April 2024

Magnetic frustration can lead to peculiar magnetic orderings that break a discrete symmetry of the lattice in addition to the fundamental magnetic symmetries (i.e., spin rotation invariance and time-reversal symmetry). In this work, we focus on frustrated quantum magnets and study the nature of the quantum phase transition between a paramagnet and a magnetically ordered state with broken threefold (Z3) crystal rotation symmetry. We show that the transition can occur in two stages, giving rise to an intermediate nematic phase in which rotation symmetry is broken but the system remains magnetically disordered. Since the nematic transition is described by the three-state Potts model, the intermediate phase is a Z3 Potts-nematic phase. Our prediction of the existence of a Potts-nematic phase is based on an analysis of bound states formed from two-magnon excitations in the paramagnet, which become gapless while single-magnon excitations remain gapped. By considering three different lattice models, we demonstrate a generic instability towards two-magnon bound state formation in the Potts-nematic channel. We present both numerical results and a general analytical perturbative formula for the bound state binding energy similar to BCS theory. We further discuss a number of different materials that realize key features of the model considered, and thus provide promising venues for possible experimental observation.

Published by the American Physical Society
2024
Visually quantifying single-qubit quantum memory
Authors: Chang Wan-Guan , Ju Chia-Yi , Chen Guang-Yin , Chen Yueh-Nan , Ku Huan-Yu
Published: April 2024

To store quantum information, quantum memory plays a central intermediate ingredient in a network. The minimal criterion for a reliable quantum memory is the maintenance of the entangled state, which can be described by the non-entanglement-breaking (non-EB) channel. In this work, we show that all single-qubit quantum memory can be quantified without trusting input state generation. In other words, we provide a semi-device-independent approach to quantify all single-qubit quantum memory. More specifically, we apply the concept of the two-qubit quantum steering ellipsoids to a single-qubit quantum channel and define the channel ellipsoids. An ellipsoid can be constructed by visualizing finite output states within the Bloch sphere. Since the Choi-Jamiołkowski state of a channel can all be reconstructed from geometric data of the channel ellipsoid, a reliable quantum memory can be detected. Finally, we visually quantify the single-qubit quantum memory by observing the volume of the channel ellipsoid.

Published by the American Physical Society
2024
Failure of an effective stress approach in polydisperse wet granular materials
Authors: Cantor David , Azéma Emilien , Ovalle Carlos
Published: April 2024

In this Letter, the effective stress principle (ESP)—originally developed for granular materials saturated with water and recently extended to unsaturated ones via simulations—is shown to fail once the material presents wide grain size distributions. We demonstrate that the current ESP approaches cannot capture the Mohr-Coulomb strength parameters as soon as the grain size span exceeds dmax/dmin∼4. This failure is attributed to significant differences in the fabric generated by solid interactions in the wet material, which are supposedly capable of matching the characteristics of the dry material. We show that a generalization of the ESP requires not only macroscopic considerations but also direct attention to the nature of contact and force networks.

Published by the American Physical Society
2024
Co-design and pilot of a virtual reality intervention to improve mental and physical healthcare accessibility for people with intellectual disability
Authors: Acton Daniel James , Arnold Rosalyn , Williams Gavin , NG Nicky , Mackay Kirstyn , Jaydeokar Sujeet
Published: April 2024

Purpose

This preliminary study aims to examine the use of a co-designed immersive virtual reality intervention programme in improving access to health care for people with intellectual disability.

Design/methodology/approach

A co-production approach was used to design a virtual reality intervention in collaboration with people with intellectual disability, their families and carers. A mixed-method single sample pre-test-post-test design examined using a virtual reality intervention simulating health-care environments to improve access of attending health-care appointments. Qualitative feedback was used to understand participants’ experience and opinions of using the digital technology.

Findings

The study found that the intervention did help people access health-care appointment and reduced their fear. Improvements were also found in quality-of-life post intervention. Positive feedback was provided from participants on using digital technologies indicating the novelty of the approach and potential further applications.

Originality/value

To the best of the authors’ knowledge, this is the first study which has used virtual reality to support people with intellectual disability access health care.
Tourism promotion budgets and tourism demand: the Andalusian case
Authors: Florido-Benítez Lázaro
Published: April 2024

Purpose

The purpose of this paper is to analyse the impact of Andalusia’s tourism promotion budgets and the efficiency of its campaigns from 2010 to 2022.

Design/methodology/approach

A mixed-methods approach is used. Tourism promotion budgets from 2010 to 2022 were measured as a supply indicator. Demand indicators (e.g. airport’s passenger arrivals, number of tourists and hotel occupancy rate) are analysed to measure tourism promotion budget impacts on them.

Findings

Tourism promotion budgets are a priority to stimulate tourism demand for Andalusia in times of uncertainly, and promotion campaigns are pivotal to attract and convert potential customers into actual tourists. Moreover, findings reveal that tourism promotion budgets had positive impacts on tourism demand. Whereas tourism promotion campaigns such as “Andalucía wants you back”, “Intensely”, Fitur, World Travel Market, ITB Berlin events and tourism advertising through digital channels have helped to improve tourism demand in Andalusia, ignoring the effects of the COVID-19 pandemic in the year 2020.

Originality/value

This study emphasizes how tourism promotion budgets and promotion campaigns must be constantly monitored by destination marketing organizations to measure the efficiency and effectiveness of assigned economic budgets and its return on investment.
Building synergistic mindsets in international business education: the unmet demands of a VUCA marketplace
Authors: Abdelzaher Dina M. , Onumonu Muna
Published: April 2024

Purpose

The COVID-19 pandemic was an eye-opening experience that put to the test our crisis management competencies across many institutions, including those offered by institutions of higher education. This study aims to review the literature on international business (IB) risks and IB education (IBE) to question whether business graduates are equipped to make decisions in today’s volatile, uncertain, complex and ambiguous (VUCA) marketplace.

Design/methodology/approach

While the IB literature has discussed the importance of various sources of risks on global business operations, IBE did not effectively adopt an integrative approach to building the needed risk management competencies related to those risks into our education. The authors argue that this integrative approach to teaching IB is critically needed to prepare future global managers for addressing crises, like that of the pandemic and others. Specifically, this study proposes that this integrated risk management competency can be developed through the building of “synergistic mindsets”.

Findings

This study presents a conceptual framework for the components of the synergistic mindset, with intelligence that directly links to present IB risks. These components are cultural intelligence (CQ), emotional intelligence (EQ), public policy intelligence (PPQ), digital intelligence (DQ) and orchestration intelligence (OQ).

Originality/value

Insights related to IBE effectiveness in addressing today’s VUCA market demands and IB risks are discussed.
Addressing brain drain through employee development: the interplay of organizational commitment, turnover intention, and individual differences in Lebanon’s health-care sector
Authors: Abdallah Yassine Raghida , Jacobs Ronald Lynn
Published: April 2024

Purpose

The purpose of this study is to explore the influence of employee development programs on organizational commitment and its subsequent impact on employee turnover intention by considering individual differences for non-medical staff in a health-care institution in Lebanon. This study is relevant in understanding and addressing the brain drain phenomenon in the Lebanese health-care sector.

Design/methodology/approach

Correlational analysis and hierarchical regression were conducted to examine the relationships among employee development, organizational commitment and turnover intention. The study also made use of Process by Hayes to examine the existence of a moderated mediated relationship, which is the central point of this research.

Findings

Results indicate that when holding constant frequency of training, individuals high in commitment report a lesser intention to leave compared to those low in commitment. As a first-stage moderated mediation model is understood, this finding shows that the indirect effect of frequency of training on turnover intention through organizational commitment is moderated by individual differences.

Originality/value

The findings of this study, based on the human capital theory and social exchange theory, enhance our understanding of how employee development influences organizational commitment, predominantly in the context of Lebanon’s health-care sector grappling with brain drain. Additionally, by integrating both the self-determination theory and the expectancy theory, the study provides a new stance on how intrinsic motivational factors contribute to a better understanding of this complex relationship, especially considering the brain drain dilemma. This study addressed the gap in research studies that failed to explore the extent of the relationship between employee development and turnover intention by highlighting the importance of looking at the relationship as a moderated mediated type of relationship. The findings highlight the importance of organizations implementing the right development programs, as they yield higher levels of organizational commitment and subsequently decrease the intention to leave. This study is important for health-care organizations in Lebanon, suggesting a strategic approach to retain skilled professionals amidst ongoing migration challenges.
Accountability and legitimacy in the annual reports of Bangladeshi NGOs
Authors: Alam Md. Saiful , Hossain Dewan Mahboob
Published: April 2024

Purpose

The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in Bangladesh. The study further aims to understand whether such accountability disclosures support NGO legitimacy in Bangladesh and if so, in what form.

Design/methodology/approach

To fulfil this objective, a content analysis was conducted on the annual reports of 24 selected leading NGOs operating in Bangladesh. The data were then analysed through the not-for-profit accountability framework of Dhanani and Connolly (2012). Theoretical constructs of legitimacy were further mobilised to corroborate the evidence.

Findings

It was found that NGOs operating in Bangladesh discharged all four types of accountability, i.e., strategic, fiduciary, financial and procedural (Dhanani and Connolly, 2012) through annual reports. The findings further suggested that carrying out these accountabilities supported the legitimation process of NGOs. Moreover, we found that NGOs took care of the needs of both primary and secondary stakeholders although they widely used self-laudatory positively charged words to disclose information about their accountabilities.

Originality/value

The study contributes to the limited accounting research on the public disclosures of NGOs and not-for-profit firms particularly in emerging economy settings. Also, we contribute to the limited research on the accountability-legitimacy link of NGOs evident in public disclosures like annual reports.
Impact of digital advancements on accounting, auditing and reporting literature: insights, practice implications and future research directions
Authors: Rabbani Mustafa Raza
Published: April 2024

Purpose

The study aims to use bibliometric and scientometric analysis to conduct a detailed investigation on the impact of disruptive technologies in accounting and reporting literature. To draw both academics and practitioners through accelerated research activities, the study also aims to look into the significance of these disruptive technologies, their potential and the opportunities they present for the accounting profession.

Design/methodology/approach

With the use of the Scopus database and a combination of accounting, reporting, auditing and technology-related keywords, 1660 research articles published between 2008 and 2023 were included in the sample. To provide graphical analysis of bibliometric data and visualize research findings such as bibliographic coupling, co-citation and keyword co-occurrence, this study used the R-biblioshiny and VOSViewer tools.

Findings

The findings demonstrate a growth in scholarly interest in the study’s area, particularly in recent years. The bibliometric analysis focuses on three key uses and applications of technology in the accounting and auditing professions: the adoption of continuous auditing and monitoring in the audit profession, the use of software tools in the audit and accounting professions and the connections between information systems and audit.

Originality/value

This study contributes to the literature by examining current research trends on the use of technology in the accounting and reporting professions, identifying gaps in the literature and, most importantly, proposing a research agenda for the field. This study’s data came entirely from English-language articles and reviews in the Scopus database. It also considers studies that are directly relevant to the use of technology in accounting and reporting.
Examining traumatic brain injury as a risk factor for violent offending: testing for cognitive and affective mediation
Authors: Wojciechowski Thomas
Published: April 2024

Purpose

While prior research has established that traumatic brain injury (TBI) is a risk factor for violent offending, there is little understanding of mechanisms that may underpin this relationship. This is problematic, as a better understanding of these mechanisms could facilitate more effective targeting of treatment. This study aims to address these gaps in the extant literature by examining TBI as a predictor of violent offending and test for mediation effects through cognitive constructs of dual systems imbalance and hostility among a sample of justice-involved youth (JIY).

Design/methodology/approach

The Pathways to Desistance data were analyzed. The first three waves of this data set comprising the responses of 1,354 JIY were analyzed. Generalized structural equation modeling was used to test for direct and indirect effects of interest. A bootstrap resampling process was used to compute unbiased standard errors for determining the statistical significance of mediation effects.

Findings

Lifetime experience of TBI was associated with increased violent offending frequency at follow-up. Hostility significantly mediated this relationship, but dual systems imbalance did not. This indicated that programming focused on reducing hostility among JIY who have experienced TBI could aid in reducing violent recidivism rates.

Originality/value

To the best of the author’s knowledge, this study was the first to identify significant mediation of the relationship between TBI and violent offending through hostility.
New measures of Islamic social finance receptiveness index
Authors: Amin Hanudin
Published: April 2024

Purpose

This study investigated the receptivity of the zakat wakalah system in social finance in Malaysia under the lens of innovation diffusion theory (IDT).

Design/methodology/approach

This study conducted quantitative research using Google Forms. The sample size was 261 respondents who participated and were useable in this study. The Statistical Package of Social Science (SPSS) 27 was employed to analyse the data. The data were collected online from August 1 till August 31, 2022.

Findings

The results reported significant effects of relative advantage, simplicity, compatibility and perceived benevolence on the zakat wakalah receptiveness index (ZAWi) for Medium Group Acceptance (MEGA) and High Group Acceptance (HIGA). As for Low Group Acceptance (LOGA), insignificant results were reported in relative advantage, compatibility and perceived benevolence but not simplicity.

Research limitations/implications

This study was limited to Labuan geographically, Malaysia and the variables employed. Yet, the results highlight the factors that influenced ZAWi and the two groups namely HIGA and MEGA found them all significant.

Practical implications

This study enhanced the theoretical and practical effects of ZAWi. The results rendered a competitive benchmark for zakat institutions and zakat payers for improved zakat distribution policy.

Social implications

This study advanced psychology and management theory by improving knowledge of zakat wakalah for effective zakat distribution. In turn, it can be employed as the baseline theory for future studies to enhance existing hypotheses.

Originality/value

This study introduced a new ZAWi formulated from IDT in the context of zakat distribution in Malaysia.
A study of the influence of social skills on partnership support and social performance
Authors: Choi Youngkeun
Published: April 2024

Purpose

This study systematically assesses and empirically examines the research question: How do social skills influence resource acquisition and social performance? Specifically, this study applies RBV theory from strategy to link social skills, resource conditions and the performance of social enterprises.

Design/methodology/approach

For this, we surveyed social enterprises in Korea to collect data and used SPSS 18.0 for hierarchical regression analysis.

Findings

In the Korean context, first, the results show that all social skills of social entrepreneurs are positively related to social performance. Second, among independent variables, self-promotion is positively associated with financial support and expressiveness is positively associated with marketing support. However, the rest of the independent variables have no significance. Finally, obtaining financial support from their partner mediates the relationship between self-promotion and social ventures' social performance, and obtaining marketing support from their partner mediates the relationship between expressiveness and social ventures' social performance.

Originality/value

This study provides two contributions. First, this is the first study to apply and test the RBV systematically and empirically in the context of social enterprises. Second, the results suggest that social skills and support types are important to social value creation.
Differential metamaterial based sensor for solid dielectric characterization with improved sensitivity
Authors: Singh Kunal Kumar , Kumar Mahto Santosh , Sinha Rashmi
Published: April 2024

Purpose

The purpose of this study is to introduce a new type of sensor which uses microwave metamaterials and direct-coupled split-ring resonators (DC-SRRs) to measure the dielectric properties of solid materials in real time. The sensor uses a transmission line with a bridge-type structure to measure the differential frequency, which can be used to calculate the dielectric constant of the material being tested. The study aims to establish an empirical relationship between the dielectric properties of the material and the frequency measurements obtained from the sensor.

Design/methodology/approach

In the proposed design, the opposite arm of the bridge transmission line is loaded by DC-SRRs, and the distance between DC-SRRs is optimized to minimize the mutual coupling between them. The DC-SRRs are loaded with the material under test (MUT) to perform differential permittivity sensing. When identical MUT is placed on both resonators, a single transmission zero (notch) is obtained, but non-identical MUTs exhibit two split notches. For the design of differential sensors and comparators based on symmetry disruption, frequency splitting is highly useful.

Findings

The proposed structure is demonstrated using electromagnetic simulation, and a prototype of the proposed sensor is fabricated and experimentally validated to prove the differential sensing principle. Here, the sensor is analyzed for sensitivity by using different MUTs with relative permittivity ranges from 1.006 to 10 and with a fixed dimension of 9 mm × 10 mm ×1.2 mm. It shows a very good average frequency deviation per unit change in permittivity of the MUTs, which is around 743 MHz, and it also exhibits a very high average relative sensitivity and quality factor of around 11.5% and 323, respectively.

Originality/value

The proposed sensor can be used for differential characterization of permittivity and also as a comparator to test the purity of solid dielectric samples. This sensor most importantly strengthens robustness to environmental conditions that cause cross-sensitivity or miscalibration. The accuracy of the measurement is enhanced as compared to conventional single- and double-notch metamaterial-based sensors.
Accessible tourism: tourists with physical disability - segmentation based on perceived travel barriers
Authors: Tao Changjiang (Bruce) , Huang Songshan (Sam) , Wang Jin , Qiao Guanghui
Published: April 2024

Purpose

This study aims to explore the heterogeneity of the tourist market for people with a physical disability (PwPD) based on travel barriers, to serve them better, from a tourism marketing perspective.

Design/methodology/approach

A market segmentation analysis was conducted on a sample of 480 PwPD in Sichuan Province, China, based on their perceived travel barriers. Data were obtained through three on-site and four online surveys. A four-step factor-item mixed segmentation, including factor analysis, cluster analysis, discriminant analysis and chi-square tests, was applied to examine the differences among PwPD tourist market segments in terms of various demographic characteristics, disability conditions (e.g. duration of disabilities and causes of impairment) and travel features (e.g. travel frequency and tourist destinations).

Findings

This study revealed that the PwPD tourist market is heterogeneous due to individual perceived travel barriers. Three market segments were identified, namely, the Explorer Moderates group, the Explorer Minimals group and the Explorer Intensives group. Additionally, the three market segments were found to have significant differences in terms of travel barriers, demographic characteristics, travel features and disability conditions.

Practical implications

This research provides suggestions for authorities and private entities to optimize the layout of accessible facilities in public areas for the benefit of all. It also offers crucial implications for tourism marketers to determine the key facets of marketing, for travel organizers to evolve the organization of travel groups for PwPD, and for practitioners to provide personalized tourism services.

Originality/value

To the best of the authors’ knowledge, this study is the first to apply perceived travel barriers as a market segmentation criterion in understanding PwPD as a heterogeneous travel market. The findings of this study initially expand the scope of application of the travel barrier model and deepen understanding of the Chinese PwPD tourist market from a marketing perspective. The study results elucidated the heterogeneity and characteristics of this market through a four-step factor-item mixed segmentation approach, offering new insights into the behaviors and experiences of travelers with disabilities.
Forward and inversion approach for direct current resistivity based on an unstructured mesh and its application to tunnel engineering
Authors: Deng Zhaoyang , Li Zhiqiang , Nie Lichao , Zhang Shilei , Han Lei , Li Yuancheng
Published: April 2024

The accurate identification of water‐bearing structures is urgently required for the safe construction of tunnel engineering. Currently, the direct current resistivity method is an effective method for detecting water‐bearing structures in tunnels. In the advanced detection of the direct current resistivity based on the finite element method, the traditional hexahedron mesh performs poorly for the discretization of models of complex tunnel structure sections such as horseshoe‐shaped and round sections. Therefore, this study adopts unstructured grid generation technology combining tetrahedra and hexahedra to achieve more accurate modelling of complex structures, such as round and horseshoe‐shaped sections, and establishes a forward modelling method of the direct current resistivity in tunnels based on an unstructured mesh. The maximum error between the numerical simulation and theoretical results for an infinite tabular body in full space is less than 0.8%. It is more complicated to calculate the sensitivity matrix and model constraint term for the inversion region containing two types of grid than for one. For this purpose, the sensitivity matrix of different types of grid areas is calculated, a model constraint term based on the dual constraints of volume and distance is constructed, and finally, a partitioned domain‐weighted least‐squares inversion method based on an unstructured mesh is proposed. Synthetic examples of typical water‐bearing structures are analysed, and the results show that the proposed forward and inverse methods of the direct current resistivity in tunnels based on an unstructured mesh can effectively capture the position and morphology of the water‐bearing structure. Finally, an on‐site application was conducted in the Yellow River Diversion Project in central Shanxi. The proposed method could effectively identify the water body in front of the tunnel face and guide the on‐site construction of the project. These results can improve the interpretation of the direct current resistivity data in tunnels and play a positive role in promoting the use of the direct current resistivity method to prevent and control water‐inrush disasters in tunnels with complex structures.
Dutch landscapes have lost insect‐pollinated plants over the past 87 years
Authors: Pan Kaixuan , Marshall Leon , de Snoo Geert R. , Biesmeijer Jacobus C.
Published: April 2024

The interruption of plant‐pollinator interactions may threaten global plant diversity, food security and ecosystem stability. Recent reports of strong declines in both insects and plants point to insect decline as a driver of plant decline. However, it is still unknown whether these trends are related as plants often produce seeds without the need for insect pollinators, and to what extent insect‐pollinated plants have declined in relation to plants not pollinated by insects.

In this study, we hypothesise that natural plant communities have shifted away from insect‐pollination. We combined 365,768 vegetation plots from 1930 to 2017 in the Netherlands and plant traits to assess the changes in occurrences of plants pollinated by different modes. Furthermore, we included key drivers in plant decline—specifically nitrogen, moisture and habitat types—as interaction factors to explore the persistence of the observed changes under different environmental conditions.

The proportion of insect‐pollinated plants has declined while that of wind‐pollinated plants has increased over the last 87 years. This proportional change reflects an absolute decrease in the number of insect‐pollinated species and an increase in the number of wind‐pollinated species.

Synthesis and applications. This study implies that Dutch landscapes are losing insect‐pollinated plant species, which is likely due, at least in part, to the decline in pollination services. Our results of quantifying the decline in insect‐pollinated plants support the necessity and urgency of taking conservation initiatives. Several management strategies and policy recommendations could be applied to alleviate the decline of insect‐pollinated plants and ensure crop safety. For example, conserving natural environments by reducing nitrogen deposition may support local plants and insect pollinators. Additionally, there is a particular need for focused efforts to protect natural grasslands, as these areas harbour many insect‐pollinated plants, which have experienced declines. Finally, monitoring and assessing the state of both pollinators and (insect‐pollinated) plants is needed to assess the progress of conservation measures. While recognising the interdependence of pollinators and pollinated plants, it is crucial to extend efforts beyond pollinator conservation alone to effectively safeguard insect‐pollinated plants and ensure crop safety.