bluuebunny/crossref_metadata_2025 huggingface dataset:
Air pollution drives macrophage senescence through a phagolysosome-15-lipoxygenase pathway
Authors: Thomas Sarah A. , Yong Hwan Mee , Rule Ana M. , Gour Naina , Lajoie Stephane
Published: January 2024

Urban particulate matter (uPM) poses significant health risks, particularly to the respiratory system. Fine particles, such as PM2.5, can penetrate deep into the lungs and exacerbate a range of health problems, including emphysema, asthma, and lung cancer. PM exposure is also linked to extra-pulmonary disorders like heart and neurodegenerative diseases. Moreover, prolonged exposure to elevated PM levels can reduce overall life expectancy. Senescence is a dysfunctional cell state typically associated with age but can also be precipitated by environmental stressors. This study aimed to determine whether uPM could drive senescence in macrophages, an essential cell type involved in particulate phagocytosis-mediated clearance. While it is known that uPM exposure impairs immune function, this deficit is multi-faceted and incompletely understood, partly due to the use of particulates such as diesel exhaust particle (DEP) as a surrogate for true uPM. uPM was collected from several locations in the USA, including Baltimore, Houston, and Phoenix. Bone marrow-derived macrophages (BMDMs) were stimulated with uPM or reference particulates (e.g.,DEP) to assess senescence-related parameters. We report that uPM-exposed BMDMs adopt a senescent phenotype characterized by increased IL-1α secretion, senescence- associated β-galactosidase activity, and diminished proliferation. Exposure to allergens failed to elicit such a response, supporting a distinction between different types of environmental exposures. uPM-induced senescence was independent of key macrophage activation pathways, specifically inflammasome and scavenger receptor. However, inhibition of the phagolysosome pathway abrogated senescence markers, supporting this phenotype’s attribution to uPM phagocytosis. These data suggest uPM exposure leads to macrophage senescence, which may contribute to immunopathology.
Differential endothelial cell cycle status in postnatal retinal vessels revealed using a novel PIP-FUCCI reporter and zonation analysis
Authors: Liu Ziqing , Tanke Natalie T , Neal Alexandra , Yu Tianji , Branch Tershona , Cook Jean G , Bautch Victoria L
Published: January 2024

Cell cycle regulation is critical to blood vessel formation and function, but how the endothelial cell cycle integrates with vascular regulation is not well-understood, and available dynamic cell cycle reporters do not precisely distinguish all cell cycle stage transitionsin vivo. Here we characterized a recently developed improved cell cycle reporter (PIP-FUCCI) that precisely delineates S phase and the S/G2 transition. Live image analysis of primary endothelial cells revealed predicted temporal changes and well-defined stage transitions. A new inducible mouse cell cycle reporter allele was selectively expressed in postnatal retinal endothelial cells upon Cre-mediated activation and predicted endothelial cell cycle status. We developed a semi-automated zonation program to define endothelial cell cycle status in spatially defined and developmentally distinct retinal areas and found predicted cell cycle stage differences in arteries, veins, and remodeled and angiogenic capillaries. Surprisingly, the predicted dearth of proliferative tip cells at the vascular front was accompanied by an unexpected enrichment for endothelial tip cells in G2, suggesting G2 stalling as a contribution to tip-cell arrest. Thus, this improved reporter precisely defines endothelial cell cycle statusin vivoand reveals novel G2 regulation that may contribute to unique aspects of blood vessel network expansion.
Unraveling the genetic legacy of commercial whaling in bowhead whales and narwhals
Authors: de Greef Evelien , Müller Claudio , Thorstensen Matt J. , Ferguson Steven H. , Watt Cortney A. , Marcoux Marianne , Petersen Stephen D. , Garroway Colin J.
Published: January 2024

Commercial whaling decimated many whale populations over several centuries. Bowhead whales (Balaena mysticetus) and narwhal (Monodon monoceros) have similar habitat requirements and are often seen together in the Canadian Arctic. Although their ranges overlap extensively, bowhead whales experienced significantly greater whaling pressure than narwhals. The different harvest histories but similar habitat requirements of these two species provide an opportunity to examine the demographic and genetic consequences of commercial whaling. We whole-genome resequenced Canadian Arctic bowhead whales and narwhals to delineate population structure and reconstruct demographic history. Bowhead whale effective population size sharply declined contemporaneously with the intense commercial whaling period. Narwhals instead exhibited recent growth in effective population size, reflecting limited opportunistic commercial harvest. Although the genetic diversity of bowhead whales and narwhals was similar, bowhead whales had more genetic diversity prior to commercial whaling and will likely continue to experience significant genetic drift in the future. In contrast, narwhals appear to have had long-term low genetic diversity and may not be at imminent risk of the consequences of the erosion of genetic diversity. This work highlights the importance of considering population trajectories in addition to genetic diversity when assessing the genetics of populations for conservation and management purposes.
Towards digital approach for managing request for information (RFI) in construction projects: a literature review
Authors: Afzal Muneeb , Wong Johnny Kwok Wai , Ahmadian Fard Fini Alireza
Published: January 2024

Purpose

Request for information (RFI) documents play a pivotal role in seeking clarifications in construction projects. However, perceived as inevitable “non-value adding” tasks, they harbour risks like schedule delays and increased project costs, underlining the importance of strategic RFI management in construction projects. Despite this, a lack of literature dissecting RFI processes impedes a full understanding of their intricacies and impacts. This study aims to bridge the gap through a comprehensive literature review, delving into RFI intricacies and implications, while emphasising the necessity for strategic RFI management to prevent project risks.

Design/methodology/approach

This research study systematically reviews RFI-related papers published between 2000 and 2023. Accordingly, the review discusses key themes related to RFI management, yielding best practices for industry stakeholders and highlighting research directions and gaps in the body of knowledge.

Findings

Present RFI management platforms exhibit deficiencies and lack analytics essential for streamlined RFI processing. Complications arise in building information modelling (BIM)-enabled projects due to software disparities and interoperability hurdles. The existing body of knowledge heavily relies on manual content analysis, an impractical approach for the construction industry. The proposed research direction involves automated comprehension of unstructured RFI content using advanced text mining and natural language processing techniques, with the potential to greatly elevate the efficiency of RFI processing.

Originality/value

The study extends the RFI literature by providing novel insights into the problemetisation with the RFI process, offering a holistic understanding and best practices to minimise adverse effects. Additionally, the paper synthesises RFI processes in traditional and BIM-enabled project settings, maps a causal-loop diagram to identify associated issues and summarises approaches for extracting knowledge from the unstructured content of RFIs. The outcomes of this review stand to offer invaluable insights to both industry practitioners and researchers, enabling and promoting the refinement of RFI processes within the construction domain.
Confirmatory factor analysis of the positive factors influencing the performance of Ghanaian construction projects
Authors: Akomah Benjamin Boahene , Ramani Prasanna Venkatesan
Published: January 2024

Purpose

This paper aims to identify the unidimensionality and reliability of 84 factors that influence the performance of construction projects and develop a confirmatory factor analysis (CFA) model.

Design/methodology/approach

The study adopted a deductive research approach and started by identifying the positive factors that influence construction project performance. This was followed by the modification of the identified factors. After that, a questionnaire was developed out of the factors for data collection. Exploratory factor analysis was used to establish the factor structure of the positive factors, and this was verified using CFA afterwards. A model fit analysis was performed to determine the goodness of fit of the hypothesised model, followed by the development of the confirmatory model.

Findings

The study demonstrated substantial correlation in the data, sufficient unidimensionality and internal reliability. In addition, the estimated fit indices suggested that the postulated model adequately described the sample data.

Practical implications

The paper revealed that performance can be enhanced if stakeholders identify and leverage the positive factors influencing performance. The paper suggests that project stakeholders, particularly government, project owners, consultants and construction firms, can improve project performance by critically examining economic and financial systems (EFS), regulation and policy-making systems (RPS), effective management practices (EMP) and project implementation strategies (PIS).

Originality/value

The contribution of this paper to the present literature is identifying the positive factors and developing the confirmatory factor model. The model comprised 42 positive variables under four indicators: EMP, RPS, PIS and EFS.
Parallel and automatic mesh sizing field generation for complicated CAD models
Authors: Leng Juelin , Xu Quan , Liu Tiantian , Yang Yang , Zheng Peng
Published: January 2024

Purpose

The purpose of this paper is to present an automatic approach for mesh sizing field generation of complicated  computer-aided design (CAD) models.

Design/methodology/approach

In this paper, the authors present an automatic approach for mesh sizing field generation. First, a source point extraction algorithm is applied to capture curvature and proximity features of CAD models. Second, according to the distribution of feature source points, an octree background mesh is constructed for storing element size value. Third, mesh size value on each node of background mesh is calculated by interpolating the local feature size of the nearby source points, and then, an initial mesh sizing field is obtained. Finally, a theoretically guaranteed smoothing algorithm is developed to restrict the gradient of the mesh sizing field.

Findings

To achieve high performance, the proposed approach has been implemented in multithreaded parallel using OpenMP. Numerical results demonstrate that the proposed approach is remarkably efficient to construct reasonable mesh sizing field for complicated CAD models and applicable for generating geometrically adaptive triangle/tetrahedral meshes. Moreover, since the mesh sizing field is defined on an octree background mesh, high-efficiency query of local size value could be achieved in the following mesh generation procedure.

Originality/value

How to determine a reasonable mesh size for complicated CAD models is often a bottleneck of mesh generation. For the complicated models with thousands or even ten thousands of geometric entities, it is time-consuming to construct an appropriate mesh sizing field for generating high-quality mesh. A parallel algorithm of mesh sizing field generation with low computational complexity is presented in this paper, and its usability and efficiency have been verified.
The factors affecting work readiness during the transition from university student to physiotherapist in Australia
Authors: Lawton Vidya , Pacey Verity , Jones Taryn M. , Dean Catherine M.
Published: January 2024

Purpose

Work readiness is an important aspect of the transition from higher education to professional practice. The purpose of this study was to explore the perceptions of work readiness of individuals transitioning into physiotherapy practice in Australia and identify any association with personal, education and work factors.

Design/methodology/approach

Purpose-built surveys were distributed to final-year students and graduates of physiotherapy programmes nationally. Work readiness was measured using the recently validated Work Readiness Scale for Allied Health Professionals 32 (WRS-AH32), which captures the following four domains: Practical Wisdom, Interpersonal Capabilities, Personal Attributes and Organisational Acumen. The surveys also included personal, education and work data. Work readiness was expressed as percentages for total work readiness and within each domain. Independent t-tests were used to examine the influence of personal, education and work factors on work readiness.

Findings

176 participant responses were analysed (84 students and 92 graduates). Total work readiness was 80% [standard deviation (SD)8], with Practical Wisdom the highest scoring domain (91%, SD8) and Personal Attributes the lowest scoring domain (65%, SD14). Considering overall work readiness, individuals reporting some psychological symptoms scored lower than asymptomatic individuals [mean difference 7% (95% confidence interval (CI) 4 to 9)] and final-year students scored less than graduates [mean difference 3% (95%CI 0 to 5)].

Practical implications

All stakeholders, including individuals, universities and employers, need to consider further strategies to develop aspects of work readiness, particularly within the domain of Personal Attributes and those with psychological symptoms.

Originality/value

This study demonstrates that physiotherapy students and graduates perceive themselves to be well prepared to transition to the workforce.
Framing external environmental dimensions as institutional constraints on adopting Islamic financial transactions: empirical evidence from: Libyan commercial banks
Authors: Bin Idrees Salwa , Alhabshi Syed Musa , Sharofiddin Ashurov , Othman Anwar Hasan Abdullah
Published: January 2024

Purpose

The purpose of this study is to frame the dimensions of the external institutional environment, namely, cultural-cognitive, normative and regulative dimensions as the main actors in the organisational field. More precisely, Libyan commercial banks have been identified as empirical evidence, to identify constraints of the institutional environment governing the behaviour and decision-making of commercial banks, when adopting Islamic financial transactions.

Design/methodology/approach

A questionnaire has been designed for 14 Libyan commercial banks which is distributed to the Board of Directors, managers, directors of departments, and personnel. The exploratory factor analysis (EFA) and the measurement model by using the first-order and second-order confirmatory factor analysis (CFA) have been applied as essential steps to embody the conceptual framework and test the research hypotheses.

Findings

The results of the EFA indicated sufficient correlation among the dimensions of the external environment. The CFA supported this study’s hypotheses. The modelling showed that the cultural-cognitive, normative and regulative dimensions are institutional constraints impeding Libyan commercial banks’ adoption of Islamic financial transactions. Interestingly, the findings of the CFA align with the EFA findings in supporting the conceptual framework of the research. They portrayed that the cultural-cognitive dimension has been identified by explicit and implicit cognition.

Originality/value

This study systematically embodies the dimensions of the external institutional environment, namely, cultural-cognitive, normative and regulative dimensions, as the main factors in the organisational field to be conceptually rich lenses to investigate social considerations to reinforce institutional thought broadly. The results of this study were consistent with extant Islamic financial literature, reflecting symmetry and similarity across commercial banks, particularly at the first stage of adopting Islamic financial transactions.
Motivational profile and knowledge creation in eSports: examining the roles of mutualistic co-presence
Authors: Kong Joseph Siu-Lung , Kwok Ron Chi-Wai , Lai Gabriel Chun-Hei , Law Monica
Published: January 2024

Purpose

Research on knowledge creation within eSports learning is scarce. This study extends the understanding of competition-oriented collaborative learning in eSports by examining the relationship between the dynamics of knowledge creation modes and the continuum of the motivational profile, along with the moderating effects of mutualistic co-presence therein.

Design/methodology/approach

Participants were recruited from the community of massively multiplayer online gamers (MMOGs). Through a quantitative survey, their motivations (i.e. self-extrinsic, self-intrinsic, peer-extrinsic and peer-intrinsic motivations), knowledge creation involvements (i.e. internalization, externalization, combination and socialization) and perception of mutualistic benefit of self and peers were captured for hypothesis testing.

Findings

Significant and positive direct relationships were observed between four motivations and four knowledge creation modes. The mutualistic co-presence positively moderated the positive relationship between the self-extrinsic, peer-extrinsic and peer-intrinsic motivations and socialization. When mutualistic self-benefit were outweighed, peer-extrinsic motivated gamers became less likely to perform internalization, whereas self-extrinsic and peer-extrinsic motivated gamers were less likely to perform combination.

Originality/value

This study is among the first to rationalize the relationship between motivational profile and the dynamics of knowledge creation in eSports learning. The conceptualization of the new construct – mutualistic co-presence – using the ecological concept of symbiosis is uncommon in prior literature. The findings also demonstrate that the four modes of knowledge creation in eSports learning are continuous and interwoven; they can be initiated at any point and do not necessarily occur in a specific sequence.
Reverse contagion: role of empathy, narrative appeal, and intensity of previous misbehavior
Authors: Jayasimha K.R. , Srivastava Himanshu Shekhar , Sivakumar K. , Sivaraman Manoharan
Published: January 2024

Purpose

This study aims to explore consumer motivations to mitigate the contagion effect in access-based consumption after instances of prior customer misbehavior. Reverse contagion, demonstrated through customer citizenship behavior, entails using both firm-provided and personal resources to cocreate value, even in the presence of norm violations by others. The research delves into the influence of empathy, narrative appeal and past misbehavior severity on customer behavior, specifically in the context of reverse contagion.

Design/methodology/approach

Two scenario-based studies and a field study were used within the context of scooter-sharing to assess the conceptual model. Study 1 (n = 156) and Study 2 (n = 97) were conducted through surveys. Study 3 (n = 54) was a field study.

Findings

The results emphasize the crucial role of empathy in breaking the cycle of misbehavior contagion. Specifically, the findings suggest that narrative appeals have the potential foster greater empathy, encouraging customers to counteract the contagion. However, the intensity of prior misbehavior lessens the efficacy of narrative appeals in triggering reverse contagion, thereby moderating the mediating effect of empathy.

Originality/value

This study investigates reverse contagion stemming from customer misbehavior in accessed-based consumption. It delves into the impact of empathy, narrative appeal and previous misbehavior on the dynamics of value codestruction and cocreation. This comprehensive examination of these factors within a unified framework represents a new contribution to the literature. The results illuminate this intricate phenomenon, offering valuable insights for managers to address adverse customer behavior and harness the positive aspects of reverse contagion.
Long-run asymmetric effects of financial risks on Sukuk market development: empirical evidence from Malaysia
Authors: Mohd Roslen Siti Nurhidayah , Chua Mei-Shan , Hj Mohd Ruslan Rafiatul Adlin
Published: January 2024

Purpose

The purpose of this study is to empirically investigate the asymmetric effects of financial risk on Sukuk market development for a sample of Malaysian countries over the period of 2010–2021.

Design/methodology/approach

This study refers to the International Country Risk Guide (ICRG) in determining the financial risk factors to be studied in addition to the Malaysia financial stress index (FSI) to capture changes in financial risk level. The authors use the nonlinear autoregressive distributed lag (NARDL) model to tackle the nonlinear relationships between identified financial risk variables and Sukuk market development.

Findings

The results suggest the existence of a long-run relationship between foreign debt service stability, international liquidity stability (ILS), exchange rate stability (ERS) and financial stress level with the Sukuk market development in Malaysia. Indeed, higher ILS and ERS will boost Sukuk market size, whereas higher foreign debt services and financial stress are negatively related to Sukuk market development. Findings also indicate that the long-run positive and negative impacts of identified financial risk components on Sukuk market development are statistically different. Taking into account the role of the Sukuk market in facilitating Malaysia’s economic growth, the country should aim to keep the foreign debt-to-GDP ratio at a sustainable level.

Research limitations/implications

This study points to three possible directions for future research. The first is the differential impact of financial risk components on Sukuk issuance for different Sukuk structures. As more data becomes available in the future, this area could be further explored by conducting the above analysis for different combinations of Sukuk structures and currency denominations. In addition, future researchers could also consider exploring the variability of financial risk impacts through comparative studies of the leading Sukuk-issuing countries to account for differences in regulatory frameworks and supporting infrastructure.

Practical implications

This study provides valuable practical and policy implications for strengthening the growth of the Sukuk market. While benefiting from the diversification benefits of funding sources to finance private or government projects and developments, Malaysia should remain vigilant to global economic conditions, foreign exchange markets and financial stress levels, as all of these factors may significantly influence investor sentiment and the rate of return offered by Sukuk issuance.

Originality/value

The use of the NARDL approach, which investigates the long-run effects of financial risk factors on Sukuk market development in Malaysia, makes this study a valuable addition to the literature, as there has been little research into the asymmetric effects of those variables on Sukuk market development using samples from emerging Asian markets.
Understanding the social capital – happiness link among online brand communities: influence of psychological well-being and membership duration
Authors: Abid Muhammad Adeel , Mohsin Muhammad , Nasir Nadia , Rafique Tayyaba
Published: January 2024

Purpose

Based on the principles of the social capital theory (SCT), this study aimed to generate hypotheses and evaluate a mediated moderated model that examined the impact of social capital on online brand community happiness (OBCH).

Design/methodology/approach

Using 215 online questionnaires from users of private online brand communities (OBCs) , researchers examined the hypothesized connections between variables. The SPSS 21.0 and AMOS 26.0 were applied to fulfill the purpose.

Findings

For the goodness of model fit, the authors have applied cut off criteria for fit indexes given by Hu and Bentler (1999) and model-fit measures indicators, i.e. CMIN/DF 1.397, CFI 0.958, SRMR 0.045, RMSEA 0.043 and PCLOSE 0.866, which meet the minimum acceptable criteria. Based on the results, social capital significantly affects psychological well-being (PWB), which, consequently, leads toward increased happiness among OBCs. Furthermore, membership duration moderates the relationship between PWB and OBCs.

Research limitations/implications

The authors have utilized a cross-sectional research design, and it limits the researcher’s ability to generalize the findings. These findings imply how social capital leverages PWB and OBCH. Moreover, the presence of membership duration helps to understand that members who spend more time in the community are happier in the OBCs.

Practical implications

In this age of social media, it provides valuable guidance to the administrators of private Facebook groups dedicated to specific brands, enhancing the definition and development of OBC operations and community interactions.

Originality/value

This research takes a broader look at social capital’s impact on happiness among private OBCs. The current research contributes to the existing body of work by emphasizing the role of PWB in generating happiness. The study is novel in examining the mediating moderating model of PWB and membership duration to explore deep insights for social media platforms.
The effect of the internal audit function’s perceived assurance versus advisory purpose on the external auditor’s reliance decision
Authors: Barr-Pulliam Dereck , Eulerich Marc , Ratzinger-Sakel Nicole
Published: January 2024

Purpose

This study aims to examine the extent to which external auditors (EAs) use the work of the internal audit function (IAF) based on the purpose of its primary activities. The authors rely on attribution theory, which suggests that individuals search for meaning when an event occurs. In this setting, the authors explore how the overall (assurance vs advisory) or specific (e.g. risk management and evaluating internal controls) focus of IAF activities influences perceived EA reliance on the IAF’s work.

Design/methodology/approach

The authors first explore the research question with data extracted from a broad, longitudinal survey conducted triennially by the national chapters of the Institute of Internal Auditors in Austria, Germany and Switzerland. The data includes responses from 2014, 2017 and 2020 administrations of the survey. The authors conduct a parallel survey with practicing EAs attending two training sessions of a European office of a global network firm. Hypotheses were tested using ordered logistic regression.

Findings

Among the chief audit executive (CAE) participants, the authors observe that a balanced or primarily assurance-related purpose of the IAF, relative to a primarily advisory-related purpose, is associated with higher perceived EA reliance. The authors observe similar perceptions of the extent of reliance among the EA participants.

Originality/value

With a unique data set of practicing internal auditors from three countries, coupled with a sample of EAs, to the best of the authors’ knowledge, this study is the first to examine differences in EA reliance across the IAF’s primary roles. The study relies on data from three European countries, which differs from prior EA reliance literature with a largely North American focus. Further, comparison between perceptions of EAs and CAEs is a novel approach and this paper’s findings suggest that perceptions of CAEs could be a reliable proxy for EA-intended behavior.
Living with a friend mediates PTSD and CPTSD symptoms among trauma-exposed Ukrainians during the second year of 2022 Russian invasion
Authors: Velykodna Mariana , Charyieva Olha , Kvitka Natalia , Mitchenko Kateryna , Shylo Oksana , Tkachenko Oksana
Published: January 2024

Purpose

This study aims to develop and test multivariable psychosocial prediction models of perceived post-traumatic stress disorder (PTSD) and complex post-traumatic stress disorder (CPTSD) symptoms development among trauma-exposed Ukrainian adults (n = 761) after 1.5 years of the 2022 Russian invasion of Ukraine.

Design/methodology/approach

This research was designed as a survey in line with the methodology of “Transparent reporting of a multivariable prediction model for individual prognosis or diagnosis” checklist. The survey included a questionnaire on sociodemographic characteristics and specifics of trauma exposure, as well as validated self-reported inventories: The International Trauma Questionnaire, Acceptance and Action Questionnaire – version 2, Connor–Davidson Resilience Scale-10 and the Modified BBC Subjective Well-being Scale.

Findings

Regression analysis revealed different prediction models for PTSD and CPTSD symptoms, explaining 18.4% and 41.4% of their variance with five and eight predictors, respectively. Four variables were similar in predicting PTSD and CPTSD: war-relatedness of trauma, living with a friend, perceived physical health and regret for the past. War-relatedness of trauma the respondents were exposed to was among the strongest predictors for PTSD and CPTSD severity. However, living with a friend was almost equally strong in mitigating these mental consequences. Regret for past and lowly rated physical health were assessed as relatively weaker but statistically significant predictors in this study.

Originality/value

Upon the original theoretical framework, two psychosocial prediction models were developed for PTSD and CPTSD symptoms in a non-clinical sample of trauma-exposed Ukrainian adults.
Analysis of double materiality in early adopters. Are companies walking the talk?
Authors: Correa-Mejía Diego Andrés , Correa-García Jaime Andrés , García-Benau María Antonia
Published: January 2024

Purpose

This study aims to analyse the consistency between what companies say (talk) and what they do (walk) regarding the application of double materiality in their sustainability reports.

Design/methodology/approach

Sustainability reports of 76 European companies that reported the application of double materiality and are listed in the Dow Jones Sustainability Index were studied through content analysis.

Findings

In total, 67% of the companies studied claim to apply double materiality but do not comply with the guidelines in this respect proposed by the European Financial Reporting Advisory Group. Therefore, these companies should be considered label adopters.

Practical implications

This study presents evidence of the existence of label adopters when double materiality is adopted at an early stage, meaning that regulators should seek to control compliance with the minimum requirements established for double materiality. This finding also has implications for assurers, who should consider the degree of real compliance with double materiality requirements when expressing their opinion.

Social implications

The existence of label adopters in the application of double materiality endangers the sustainable development pursued through agreements such as the Green Deal and through the Sustainable Finance policy proposed in Europe.

Originality/value

This work contributes to the emerging literature on double materiality. Unlike previous works, empirical evidence is provided on the changes that companies present in their material issues with the application of double materiality. Moreover, it confirms the existence of label adopters in the application of double materiality.
Strengthening accountability and sustainability reporting: does stakeholder engagement really work? Evidence from the judicial sector
Authors: Fusco Floriana , Pavone Pietro , Ricci Paolo
Published: January 2024

Purpose

This study aims to explore to what extent stakeholder engagement affects the sustainability reporting (SR) process and if it succeeds in facilitating the encounter between demand and supply of accountability, as well as the main challenges of this practice, by focusing on a crucial and under-investigated public sector area, the judicial system.

Design/methodology/approach

The study adopts an action research (AR) approach. Specifically, it focuses on a specific phase (i.e. stakeholder engagement) of the broader project that was carried on from 2019 in an Italian Public Prosecutor’s Office. Data were collected from multiple sources, i.e. written notes and reports gathered during meetings, the survey administered to stakeholders and the published sustainability reports.

Findings

Stakeholder engagement may be a valuable and effective tool for improving the level of accountability, as it increases the responsiveness of SR to the informative needs of stakeholders. However, the study also highlights some critical points that must be addressed to exploit this fully. Among these is the need to act upstream of the process by working on an accounting system that goes beyond the economic dynamics and can effectively answer the accountability demand.

Originality/value

The study contributes to theoretical and empirical knowledge by exploring a topic and a public sphere still limited investigated, i.e. the stakeholder engagement in sustainability in the judicial sector. The AR approach also presents some originality points, as it is low widespread in management and accounting literature.
Measuring well-being at organizational context: exploring the Better Life Index as a measurement tool
Authors: Dias Susana , Luís Sílvia , Cruz Bernardo
Published: January 2024

Purpose

This study aims to explore prevailing perceptions and practices related to well-being indexes within organizations, using the Better Life Index (BLI) as an example.

Design/methodology/approach

This investigation consists of two surveys in Portugal. Study 1 (N = 311) explores public perceptions of well-being in business and its relationship with socio-demographic factors. Results show a highly positive attitude toward organizational well-being, with a preference for companies prioritizing well-being over higher salaries. Study 2 (N = 62) shifts focus to business characteristics linked to the intention of implementing well-being indexes and examines the impact of Study 1 findings on organizational representatives’ responses.

Findings

The findings reveal a positive and statistically significant correlation between the intention to adopt well-being indexes and both company size and sector. The dissemination of Study 1’s results acted as a catalyst for organizational representatives, motivating them to adopt well-being indexes.

Research limitations/implications

This research marks an initial step in incorporating well-being indexes in organizational settings. Future research should focus on identifying organizational factors that could hinder or encourage the adoption of well-being indexes.

Practical implications

The results contribute to understanding which factors might be relevant when deciding whether and how to measure well-being at organizations.

Originality/value

This study highlights the potential effectiveness of these indexes in promoting well-being within organizations, while also examining the feasibility of using the BLI to assess the impact of businesses on various well-being dimensions.
Interpreting IFRS: The Evolving Role of Agenda Decisions
Authors: Ramassa Paola , Quagli Alberto
Published: January 2024

This study examines the evolution of the interpretative support provided by the IFRS Interpretations Committee (IC), the interpretative body of the International Accounting Standards Board (IASB), over the period 2002–2019. The study focuses on its most frequent output, agenda decisions (ADs), which can provide guidance that practice has long considered relevant and has been explicitly considered authoritative since 2020. We investigate whether the IC has provided additional guidance and changed the formulation of ADs over time in response to constituents’ criticism from the perspective of legitimacy theory. We find that the IC has progressively added more explanatory material and formulated ADs in a more complete and nuanced manner so as to gain consequential legitimacy by substantially addressing the constituents’ interpretation demands. This evolution points to the growing role of ADs, which strike a balance between difficult to reconcile objectives. Providing more substantial support to constituents’ submissions can be seen as a balancing act between a more explicit shift from principles to rules, and leaving room for local interpretations that could threaten the consistent application of International Financial Reporting Standards (IFRS). In shedding light on the IC's substantial response to the challenges posed by conflicting pressures and objectives, we add to the standard‐setting literature by providing evidence‐based insights into under‐researched areas of IFRS interpretation. We also respond to calls for more policy‐oriented research and offer two proposals to enhance the clarity of ADs in the light of their evolving content and increasing relevance.
The influence of organisational learning capability on the organisational use of SMA practices: The mediating role of employee creativity and empowerment
Authors: Baird Kevin , Su Sophia , Nuhu Nuraddeen
Published: January 2024

This study extends the strategic management accounting (SMA) and organisational learning literature by examining the role of organisational learning capability in facilitating the organisational use of SMA practices. Further, we consider the role of two employee behavioural factors – employee empowerment of SMA practices and employee creativity – in mediating this relationship. Data was collected from 332 accountants in Australian business organisations using an online survey questionnaire, with structural equation modelling applied to analyse the data. The findings highlight the direct and indirect (through employee empowerment of SMA practices and employee creativity) influence that organisational learning capability has on the organisational use of SMA practices.
Relationality in transaction cost economics and stakeholder theory: A new conceptual framework
Authors: Valentinov Vladislav , Roth Steffen
Published: January 2024

Stakeholder scholars have long explored how stakeholder relationships differ from economic transactions. We contribute to this ongoing inquiry by developing a conceptual framework of relationality in stakeholder theory that encompasses a stakeholder‐theoretic extension of Williamson's contracting schema and a new typology of stakeholder relationships. Premised on understanding relationality as the need for informal human relationships beyond formal governance, our framework locates the key difference between transaction cost economics and stakeholder theory in their treatment of informal relationships. While transaction cost economics perceives informal relationships to be shaped by formal governance structures and enforced by contractual safeguards, stakeholder theory is open to the possibility that some informal relationships between stakeholders may be genuinely moral and thus irreducible to formal governance and contractual safeguards. These stakeholder relationships may lead to unique economic effects described by instrumental stakeholder theory. The difference that we identified between the two literatures shows how stakeholder theory's embrace of relationality surpasses that of transaction cost economics.
An exploratory study of capacity to change at family level in families with adolescents experiencing emotional and behavioural difficulties
Authors: Ratkajec Gašević Gabrijela , Platt Dendy
Published: January 2024

The context of this paper is family situations where young people are experiencing significant behavioural and emotional problems. Based on a qualitative study, it offers an empirical and theoretical contribution to the understanding of family‐related factors that promote or hinder behaviour change. Data were collected through face‐to‐face, semi‐structured group interviews with nine families (28 participants), all of them mandatory recipients of child welfare services in Croatia. Thematic analysis comprised primary coding designed to elicit information about individual family members' capacity for change and secondary coding of family‐level phenomena. The results indicated 10 phenomena that were judged to represent factors that helped or hindered change. The discussion section suggests three broad categories of capacity to change at family level (Goals and Priorities; Problem solving dynamics; and Development of role relationship). This analysis is offered as the basis for an examination of the concept of family capacity for change.
The geographic extent of bird populations affected by renewable‐energy development
Authors: Vander Zanden Hannah B. , Nelson David M. , Conkling Tara J. , Allison Taber D. , Diffendorfer Jay E. , Dietsch Thomas V. , Fesnock Amy L. , Loss Scott R. , Ortiz Patricia A. , Paulman Robin , Rogers Krysta H. , Sanzenbacher Peter M. , Katzner Todd E.
Published: January 2024

Bird populations are declining globally. Wind and solar energy can reduce emissions of fossil fuels that drive anthropogenic climate change, yet renewable‐energy production represents a potential threat to bird species. Surveys to assess potential effects at renewable‐energy facilities are exclusively local, and the geographic extent encompassed by birds killed at these facilities is largely unknown, which creates challenges for minimizing and mitigating the population‐level and cumulative effects of these fatalities. We performed geospatial analyses of stable hydrogen isotope data obtained from feathers of 871 individuals of 24 bird species found dead at solar‐ and wind‐energy facilities in California (USA). Most species had individuals with a mix of origins, ranging from 23% to 98% nonlocal. Mean minimum distances to areas of likely origin for nonlocal individuals were as close as 97 to >1250 km, and these minimum distances were larger for species found at solar‐energy facilities in deserts than at wind‐energy facilities in grasslands (Cohen's d = 6.5). Fatalities were drawn from an estimated 30–100% of species’ desingated ranges, and this percentage was significantly smaller for species with large ranges found at wind facilities (Pearson's r = −0.67). Temporal patterns in the geographic origin of fatalities suggested that migratory movements and nonmigratory movements, such as dispersal and nomadism, influence exposure to fatality risk for these birds. Our results illustrate the power of using stable isotope data to assess the geographic extent of renewable‐energy fatalities on birds. As the buildout of renewable‐energy facilities continues, accurate assessment of the geographic footprint of wildlife fatalities can be used to inform compensatory mitigation for their population‐level and cumulative effects.
Glucose sensor with predictive alarm for hypoglycaemia: Improved glycaemic control in adolescents with type 1 diabetes
Authors: Marigliano Marco , Piona Claudia , Mancioppi Valentina , Morotti Elisa , Morandi Anita , Maffeis Claudio
Published: January 2024

Aim

Hypoglycaemic events are linked to microvascular and macrovascular complications in people with type 1 diabetes. We aimed to evaluate the efficacy of glucose sensor [real‐time continuous glucose monitoring (RT‐CGM)] with predictive alarm (PA) in reducing the time spent below the range (%TBR <70 mg/dl) in a group of adolescents with type 1 diabetes (AwD).

Materials and Methods

This was a crossover, monocentric and randomized study. RT‐CGM was set with Alarm on Threshold (AoT) at 70 mg/dl) or PA for hypoglycaemia (20 m before threshold). Twenty AwD were enrolled and randomized to either a PA/AoT or AoT/PA treatment sequence, in a 1:1 ratio. The two groups (PA vs. AoT) were compared using two‐way repeated measures ANOVA taking account of the carryover effect.

Results

AwD using PA for hypoglycaemia spent less time in severe hypoglycaemia (%TBR2 <54 mg/dl; 0.32 ± 0.31 vs. 0.91 ± 0.90; p < .02) and hypoglycaemia (%TBR <70 mg/dl; 1.68 ± 1.06 vs. 2.90 ± 2.05; p < .02), with better glycaemia risk index (51.3 ± 11.0 vs. 61.5 ± 12.6; p ≤ .01).

Conclusion

The use of RT‐CGM with PA for hypoglycaemia technology in AwD using multiple daily insulin injection treatment could significantly reduce the risk of having hypoglycaemic events resulting in an improved quality of glucose control. Clinical Trial Registration number: NCT05574023.
Responses of avian predators to the polymorphic harlequin ladybird (Harmonia axyridis)
Authors: Veselý Petr , Nedvěd Oldřich , Borovička Martin , Adamovská Markéta , Průchová Alexandra , Fuchs Roman
Published: January 2024

The harlequin ladybird (Harmonia axyridis) shows a high level of colour polymorphism. Particular forms differ in their colour combination, pattern and abundance.

Two species of wild‐caught passerines native to Central Europe were offered various forms of ladybirds, differing in their colour pattern and abundance in nature. We predicted that those forms that are more abundant in the wild are better protected, as they are more familiar to predators.

Forms novemdecimsignata and spectabilis, which represent 97% of individuals in the wild population, significantly differ in their visual appearance (mostly orange vs. mostly black). The form axyridis is very rare in the wild, and suturalis and aninkae do not occur in the wild and were derived from laboratory breedings

As predators, we used great tits (Parus major), which are very aversive towards ladybirds, and tree sparrows (Passer montanus), which are quite willing to attack and even eat ladybirds.

We compared bird responses to particular ladybird colour forms and included a brown‐painted control to test the effect of conspicuous colours.

We showed that both species of birds attacked all conspicuous forms of the ladybird equally and usually very rarely. The brown‐painted novemdecimsignata form was attacked more frequently compared with the conspicuous forms, showing that the visual appearance prevents birds from attacking any conspicuous colour combination. Sparrows tended to eat the attacked ladybirds of forms novemdecimsignata, spectabilis and brown painted. The rare axyridis form and laboratory forms were very well protected from the attack, very likely due to neophobia.

We may conclude that despite the outstanding polymorphism of H. axyridis, its protection against avian predators is very effective as long as the red‐and‐black pattern is preserved.
Sintering behavior and mechanism of Bi‐Zn‐Nb‐O microwave dielectric ceramics
Authors: Zhang Youran , Feng Jingjing , Zhang Faqiang , Ma Mingsheng , Liu Zhifu
Published: January 2024

Bi‐Zn‐Nb‐O‐based microwave dielectric ceramics are promising candidates for wireless communication. Investigations have concentrated on their fabrication methods and doping modification. In this work, the densification mechanism and grain growth kinetics of the Bi‐Zn‐Nb‐O‐based microwave dielectric ceramics were explored. A significantly wide sintering temperature window (800–1000°C) of the monoclinic Bi2Zn2/3Nb4/3O7 (BZN) was found. High‐density stacking faults were observed in BZN grains at the initial stage of sintering, which could act as paths for mass transport, thus remarkably accelerating the densification process and decreasing the densification temperature. On the other hand, BZN possesses a high grain growth exponent and activation energy, which indicates a slow grain growth rate and a high threshold for abnormal grain growth, corresponding to the wide sintering temperature window. Moreover, the BZN ceramics display good microwave dielectric properties stability over a wide temperature range (25–450°C).