bluuebunny/crossref_metadata_2025 huggingface dataset:
Modeling cell turning by mechanics at the cell rear
Authors: Lee Kun Chun , Allen Greg M. , Barnhart Erin L. , Tsuchida Mark A. , Wilson Cyrus A. , Gutierrez Edgar , Groisman Alexander , Theriot Julie A. , Mogilner Alex
Published: June 2020

In this study, we explore a simulation of a mechanical model of the keratocyte lamellipodium as previously tested and calibrated for straight steady-state motility [1] and for the process of polarization and motility initiation [2]. In brief, this model uses the balance of three essential forces (myosin contraction, adhesive drag and actin network viscosity) to determine the cell’s mechanical behavior. Cell shape is set by the balance between the actin polymerization-driven protrusion at the cell boundary and myosin-driven retraction of the actin-myosin network. In the model, myosin acts to generate contractile stress applied to a viscous actin network with viscous resistance to actin flow created by adhesion to the substrate. Previous study [3] demonstrated that similar simple model with uniform constant adhesion predicts a rotating behavior of the cell; however, this behavior is idealized, and does not mimic observed features of the keratocyte’s turning behavior. Our goal is to explore what are the consequences of introducing mechanosensitive adhesions to the model.
A prediction model based on machine learning for diagnosing the early COVID-19 patients
Authors: Sun Nan-Nan , Yang Ya , Tang Ling-Ling , Dai Yi-Ning , Gao Hai-Nv , Pan Hong-Ying , Ju Bin
Published: June 2020

With the dramatically fast spread of COVID-9, real-time reverse transcription polymerase chain reaction (RT-PCR) test has become the gold standard method for confirmation of COVID-19 infection. However, RT-PCR tests are complicated in operation andIt usually takes 5-6 hours or even longer to get the result. Additionally, due to the low virus loads in early COVID-19 patients, RT-PCR tests display false negative results in a number of cases. Analyzing complex medical datasets based on machine learning provides health care workers excellent opportunities for developing a simple and efficient COVID-19 diagnostic system. This paper aims at extracting risk factors from clinical data of early COVID-19 infected patients and utilizing four types of traditional machine learning approaches including logistic regression(LR), support vector machine(SVM), decision tree(DT), random forest(RF) and a deep learning-based method for diagnosis of early COVID-19. The results show that the LR predictive model presents a higher specificity rate of 0.95, an area under the receiver operating curve (AUC) of 0.971 and an improved sensitivity rate of 0.82, which makes it optimal for the screening of early COVID-19 infection. We also perform the verification for generality of the best model (LR predictive model) among Zhejiang population, and analyze the contribution of the factors to the predictive models. Our manuscript describes and highlights the ability of machine learning methods for improving the accuracy and timeliness of early COVID-19 infection diagnosis. The higher AUC of our LR-base predictive model makes it a more conducive method for assisting COVID-19 diagnosis. The optimal model has been encapsulated as a mobile application (APP) and implemented in some hospitals in Zhejiang Province.
Transcriptional regulatory network controlling the ontogeny of hematopoietic stem cells
Authors: Gao Peng , Chen Changya , Howell Elizabeth D. , Li Yan , Tober Joanna , Uzun Yasin , He Bing , Gao Long , Zhu Qin , Siekmann Arndt F. , Speck Nancy A. , Tan Kai
Published: June 2020

Hematopoietic stem cell (HSC) ontogeny is accompanied by dynamic changes in gene regulatory networks. We performed RNA-seq and histone mark ChIP-seq to define the transcriptomes and epigenomes of cells representing key developmental stages of HSC ontogeny in mice. The five populations analyzed were embryonic day 10.5 (E10.5) endothelium and hemogenic endothelium from the major arteries, an enriched population of prehematopoietic stem cells (pre-HSCs), fetal liver HSCs, and adult bone marrow HSCs. Using epigenetic signatures, we identified enhancers for each developmental stage. Only 12% of enhancers are primed, and 78% are active, suggesting the vast majority of enhancers are established de novo without prior priming in earlier stages. We constructed developmental stage-specific transcriptional regulatory networks by linking enhancers and predicted bound transcription factors to their target promoters using a novel computational algorithm, target inference via physical connection (TIPC). TIPC predicted known transcriptional regulators for the endothelial-to-hematopoietic transition, validating our overall approach, and identified putative novel transcription factors, including the broadly expressed transcription factors SP3 and MAZ. Finally, we validated a role for SP3 and MAZ in the formation of hemogenic endothelium. Our data and computational analyses provide a useful resource for uncovering regulators of HSC formation.
Impact of research assessment exercises on research approaches and foci of accounting disciplines in Australia
Authors: O'Connell Brendan T. , De Lange Paul , Stoner Greg , Sangster Alan
Published: June 2020

Purpose

The overall aim of this paper was to examine the impact of the Australian research assessment exercise on the research approaches (positivist/non-positivist) favoured by accounting disciplines in Australia. Our key research question examined how the outputs and foci of research in elite accounting disciplines changed over a 16-year period. Our analysis was informed by Bourdieu's notions of academic elitism and symbolic violence.

Design/methodology/approach

We analysed all papers published in 20 major accounting journals across a 16-year period by Australian accounting disciplines that were highly rated in the research assessment exercise. We also compared our results from this group against two case study accounting disciplines that were not rated as “world class”.

Findings

Our key finding is that the introduction of a research assessment exercise in Australia has resulted in research outputs of elite accounting disciplines over this period being increasingly focused on positivist rather than non-positivist research. Our findings evidence a narrowing of accounting disciplines' research agendas and foci across the period.

Research limitations/implications

Our findings highlight a considerable narrowing of the research agenda and paradigms in accounting disciplines that is not in the public interest. Our findings also have implications for the literature on academic elitism. The narrowing of the research agenda and greater foci on positivist research exhibited in our findings demonstrates the role of dominant elites in controlling the research agenda through a research assessment exercise.

Practical implications

A practical implication is that proper research, regardless of the approach used, must be appropriately recognised and accepted by Accounting Disciplines, not ostracised or discouraged. Research implications are the breadth of accounting research should be celebrated and concentration eschewed. Australian accounting discipline leaders should not fall for the illusion that the only good research is that which is published in a small number of North American positivist journals.

Originality/value

Our findings provide insights into Bourdieu's work through demonstrating how dominant players have successfully exploited an external regulatory mechanism, a research assessment exercise, to strengthen their position within a field and exert control over the research agendas of accounting disciplines. Previous work by Bourdieu has not directly examined how actors utilise these outside forces as instruments for shaping their own field.
100 years from now: comparing parental perspectives about supports for adults with autism in the USA and China
Authors: Baker Diana , McCabe Helen , Kelly Mary , Jiang Tian
Published: June 2020

Purpose

Findings from a comparative qualitative study with parents in the USA and China increase the understanding of experiences of adults with autism in both countries.

Design/methodology/approach

Semi-Structured interviews were conducted with families in the USA and in China. In total, 18 families participated in the study – 7 in the USA, 11 in China.

Findings

Analysis of the comparative data led to the emergence of three overarching themes, expressing both similarities and differences in experiences: 1) transition to adult services plays out differently in the two nations, 2) parent advocacy and efforts in supporting and securing services for their children are strong in both countries but are also defined by the variability in access to services and 3) due to the scarcity of adult services in their country, Chinese parents express significantly more worries about their own aging and mortality as compared with USA parents.

Research limitations/implications

Practical implications and directions for future research are discussed.

Originality/value

By examining the experiences of families of adults with autism in the USA and China, the research reveals themes that would not be visible in a single-nation study.
Procurement governance and information asymmetry in waste management of India
Authors: Dolla Tharun , Devkar Ganesh , Laishram Boeing
Published: June 2020

Purpose

The effect of the chosen procurement model on the contractual performance is an important but less researched area in governance literature. Therefore, the aim is to study the ramifications of procurement options on the contractual hazards emanating due to information asymmetry.

Design/methodology/approach

Four Indian MSW case studies provided the necessary evidence for the present study. Cross case analysis was conducted from the perspectives of information asymmetry, contract management skills of urban local bodies (ULBs), and uncertainty.

Findings

The findings suggest that bundling of MSW supply chain would increase the uncertainty of the project, and that contract management skills have a detrimental effect but more in a bundled project. Accordingly, occurrences of information asymmetry and related contractual hazards are more in bundled projects.

Practical implications

The present understanding of the ULBs is not realistic enough to consider the full complexity of the strategic interactions between agents who are privately informed in an ill-developed institutional setting of the MSW sector. The current study will help untangle these complexities in keeping with the procurement model. Thereby the ULBs can focus on the steps required to address the residual uncertainties.

Research limitations/implications

Limitations concerning generalizability of the findings to other projects, sectors, and geographical settings apply to this study.

Originality/value

This study provides significant practical directions on the sources of information asymmetry and its relation to the chosen procurement model, which is ignored thus far by the researchers and practitioners.
Management accounting systems: an organizational competitive performance perspective
Authors: Pedroso Elsa , Gomes Carlos F. , Yasin Mahmoud M.
Published: June 2020

Purpose

The purpose of this paper is to explore the impact of the characteristics and roles of management accounting systems (MAS) on today’s business organizations and their management, systems, procedures, people, performance and competitive environments.

Design/methodology/approach

A survey-based methodology was utilized in this research to gather organizational information relevant to the different facets of the MAS and their operational and strategic practices impact on organizations operating under increasingly uncertain and competitive environments. A structural equation modeling approach was utilized to uncover relevant relationships and associations among relevant variables.

Findings

The findings of this exploratory research revealed a direct influence of MAS on the managerial and organizational performance through the managers’ performance. The results also suggest that MAS is directly influenced by users’ training, and satisfaction, task uncertainty and decentralization of decisions. It was also indirectly influenced by top management support. In addition, the findings also revealed a direct influence of the decentralization of decisions on the managers’ and on organizational performance.

Research limitations/implications

While this study addressed important issues that have practical management value, it is limited to a sample from one country. Future studies in different businesses and cultural settings are needed to enhance the theoretical and practical contributions of the findings and conclusions of this study.

Practical implications

The issues explored in this study are very much relevant to the utilization and design of MAS and their increasing tactical and strategic roles in the management of today’s business organizations. The findings of this study have relevant practical value for managers as they attempt to cope with increasingly competitive environments through the deployment of their existing capabilities and best practices. In this context, the accounting management system has practical utilities that facilitate the control and management of the operations and strategies of the organization.

Originality/value

This research offers practicing management an integrated approach, as they aspire to utilize their organizational MAS to increase the efficiency and effectiveness of their organizations. Integrating the different aspects of management accounting information systems, given their impact on the different aspects of the organization, is needed for the establishment of theoretical research models aiming at the enhancement of the competitive performance of today’s organizations. This study also offers to executives of small and medium enterprises (SMEs) a new multidimensional instrument for assessing the effectiveness of their management information systems, which can help to improve their benchmarking processes.
Modeling social sustainability in construction projects by integrating system dynamics and fuzzy‐DEMATEL method: a case study of highway project
Authors: Rostamnezhad Mozhdeh , Nasirzadeh Farnad , Khanzadi Mostafa , Jarban Mohammad Jafar , Ghayoumian Masoud
Published: June 2020

Purpose

This research aims to model the social dimension of sustainability in construction projects. A new hybrid system dynamic (SD)–fuzzy Decision-Making Trial and Evaluation Laboratory (DEMATEL) method is proposed to analyze the various factors affecting social aspect of sustainability taking into account their complex interactions.

Design/methodology/approach

The various factors affecting the social dimension of sustainable development are identified based on the opinions of 12 experts with an extensive experience in highway construction projects and a thorough knowledge and/or professional experience in the sustainability area. The qualitative model of social sustainability is constructed using SD approach and the complex inter-related structure of the various influencing factors are modeled using cause and effect feedback loops. Fuzzy set theory is applied to model the uncertainty of human judgments. The importance of various influencing factors is then determined quantitatively taking account of their complex interactions using the proposed SD-fuzzy DEMATEL method. The most significant influencing factors are finally determined.

Findings

To evaluate the performance of the proposed method, it is implemented on a real highway project and the importance of various factors affecting the social sustainability is determined. A set of complex interrelated factors affecting social sustainability are divided into cause and effect groups, and the root causes affecting the social sustainability performance of the project are determined. Therefore, the required managerial actions can be taken to improve the social sustainability.

Research limitations/implications

Well-qualified experts with a well-developed mental model of social sustainability are necessary to provide required input data for modeling social sustainability using the proposed approach. The absence of such experts could be a limitation for the implementation of the proposed model on a new project.

Practical implications

The proposed Hybrid SD-fuzzy DEMATEL method provides a practical and robust tool to analyze the various factors affecting social sustainability taking into account their complex interactions.

Originality/value

The proposed method offers a more precise and accurate analysis of various factors affecting social sustainability of construction projects since the complex inter-related structure of influencing factors as well as the vague and imprecise nature of experts' judgment is taken into account efficiently.
Ferries as travelling landscapes: tourism and watery mobilities
Authors: McGrath Eva , Harmer Nichola , Yarwood Richard
Published: June 2020

Purpose

The purpose of this paper is to highlight the use of small river ferries as an under-researched but novel mode of travel which enhances and brings new dimensions to tourist experiences of travelling landscapes.

Design/methodology/approach

The study used a mixed methods approach including participant observation, a survey and interviews with ferry users and staff at one river crossing in South West England.

Findings

The ferry attracts tourists as a different and practical mode of transport. The river crossing provides an experience of being on water, and the material structure of the ferry significantly shapes on-board interactions whilst providing new perspectives of place.

Research limitations/implications

This article draws on data collected for a study of ferry crossings conducted at three sites in Devon and Cornwall, England, using multiple methods. The material presented in this article focuses on one site and draws on four interviews, twelve reflection cards and observations.

Social implications

The research highlighted the extent to which the ferry is dependent on tourist use. At the same time, it reveals the extent to which the crossing enriches the tourist experience and celebrates a ferry’s contribution to local place-making.

Originality/value

The majority of research on ferry crossings focuses on commuter experiences, marine crossings and larger passenger vessels. This article makes an original contribution to literature on ferries, as it offers a perspective on tourist experiences of river ferry crossings, reveals how the ferry structure influences interrelations on-board and provides distinctive insights into place through a focus on movement across water.
Managerial optimism and corporate cash holdings
Authors: Tran Ly Thi Hai , Tu Thoa Thi Kim , Hoang Thao Thi Phuong
Published: June 2020

Purpose

This paper examines the effects of managerial optimism on corporate cash holdings.

Design/methodology/approach

The authors construct a novel measure of managerial optimism based on the linguistic tone of annual reports by applying a Naïve Bayesian Machine Learning algorithm to non-numeric parts of Vietnamese listed firms' reports from 2010 to 2016. The paper employs firm and year fixed effects model and also uses the generalized method of moments estimation as robustness checks.

Findings

The authors find that the cash holding of firms managed by optimistic managers is higher than the cash holdings of firms managed by non-optimistic managers. Managerial optimism also influences corporate cash holdings through internal cash flows and the current year’s capital expenditures. Although the authors find no evidence that optimistic managers hold more cash to finance future growth opportunities in general, optimistic managers hold more cash for near future investment opportunities than non-optimistic managers do.

Research limitations/implications

The novel measure proposed in this study is expected to provide great potential for future finance studies investigating the relation between managerial traits and corporate policies since it is applicable for any levels of financial market development. In addition, the findings highlight the important role, both direct and indirect, of managerial optimism on cash holdings. Related future research should take this psychological trait into account to gain a better understanding of corporate cash holding.

Originality/value

This paper helps to extend the literature on managerial optimism measurement by introducing a new measure of managerial optimism based on the linguistic tone of annual reports. Furthermore, this is among the first studies directly linking annual report linguistic tone to cash holding. The paper also provides new evidence regarding how managerial optimism affects the relationship between the firm's growth opportunities and cash holding, given that mispricing corrections are naturally uncertain.
What’s smart about smart specialization – a new EU innovation strategy or more of the same?
Authors: Eklinder-Frick Jens Ola , Perna Andrea , Waluszewski Alexandra
Published: June 2020

Purpose

The aim of this paper is to outline what the intended benefits the smart specialization strategy (S3) is meant to create, and through what policy measures; that is, to shed light over what underpinnings S3 is based on, and if the measures based on these can affect the relations between “academia, businesses, and local authorities” – where the public and the private actors might have partly overlapping interests, but with different needs and rationales.

Design/methodology/approach

The research design of this paper is based on the industrial marketing and purchasing network approach, that is, the empirical observation that business exchange has a content, which affects and gives imprints on the actors engaged in the exchange. To determine whether the S3 strategy in general, and in the two investigated regions in particular, can affect the embedding of innovations in using, producing and developing settings, and if so how, this study applied the actors–resources–activities model. In addition to investigation of the S3 strategy in general, two case studies were conducted, one each in two European Union regions with rather different business and academic research characteristics: the Marche region in Italy and the Uppsala region in Sweden.

Findings

The S3 measures rest on the judgement of which “domains” to support can be made by policy actors without deeper analysis of how the assumed firms representing these domains are related in terms of how resources are combined and activated. Instead, the S3 policy analysis is based on local policy organizations desk table investigations of what appears as innovative. Hence, in practice, the key S3 measure is still to transfer knowledge from the public to the private sector. This entails that support in terms of how to create change in established resources interfaces, which is a main source of innovation to which both established and emerging localized firms are related, remains out of policy sight.

Originality/value

The ambition with this paper is to discuss what changes S3 – with the ambition to develop and match academic research to business needs – implies and what underpinnings it is resting on. Hence, the focus is directed to what new types of policy arrangements are supposed to result in what types of benefits – and last but not least, the ability for these to interfere with businesses which are interconnected across spatial borders.
How entrepreneurial orientation affects R&D alliance performance: the moderating roles of competitive intensity and dependence on the partner
Authors: Chen Wan , Wang Longwei
Published: June 2020

Purpose

This paper aims to investigate how firm-level factor entrepreneurial orientation affects alliance outcomes, and how two sources of uncertainty – competitive intensity and the dependence of an entrepreneurially oriented firm on its partner – moderate the relationship between entrepreneurial orientation and alliance performance.

Design/methodology/approach

The hypotheses are tested using survey data from 196 R&D alliances in China.

Findings

The results indicate that the relationship between entrepreneurial orientation and alliance performance has an inverted U shape and is negatively moderated by competitive intensity and the entrepreneurial orientation firm’s dependence on its partner.

Practical implications

Entrepreneurial orientation can have positive and negative effects on alliance performance. Particularly in contexts of intense competition or dependence on partners, firms with an entrepreneurial orientation must fully exploit the advantage this brings them, improve their self-control and alliance-coordination capabilities and emphasize the joint effects of technological innovation and market factors on new product development in case of alliance failure.

Originality/value

This study highlights the dual role of entrepreneurial orientation in R&D alliances. By incorporating external and internal sources of uncertainty (competitive intensity and dependence on the partner), it also offers a more comprehensive understanding of how different levels of entrepreneurial orientation affect R&D alliance performance.
The business models of small family wineries
Authors: Browne Michael , Balan Peter , Lindsay Noel
Published: June 2020

Purpose

The business model plays a key role in the survival and success of any business. In the family business context, the business model includes more than purely economic variables, and it is vital to recognise and identify these for sound business decision-making. This empirical and grounded research clarifies the nature of the business model for small family wineries and, for the first time, specifies four key non-economic or socio-emotional wealth dimensions of the business models for these enterprises.

Design/methodology/approach

The nature of business models is identified by analysing qualitative data from in-depth interviews with decision-makers in small family wineries in Australia. This was done using an abductive approach that produces maps identifying the key dimensions of their business models.

Findings

This research supports the construct of socio-emotional wealth by clarifying the non-economic sources of value in these businesses, while not ignoring economic sources of value. In particular, this grounded study identifies “being special”, “tradition”, “relationships” and “control” as key dimensions of socio-emotional value.

Research limitations/implications

This research provides empirical support for the emerging view that non-economic value should be incorporated into the business model construct. In particular, it specifies four key dimensions of socio-emotional wealth in the firm that are incorporated in a proposed empirical model of the business model of family wine businesses that is appropriate for further study. This research was carried out with cases in one industry that were as similar as possible to obtain robust findings and provides the basis for generalisation through replication in other industries and in other categories of family businesses.

Practical implications

This research has significant practical implications associated with the concept of value. The particular dimensions of value as perceived by business owners need to be considered explicitly by business owners and advisors in their strategic and operational decision-making.

Originality/value

Small family wineries represent most enterprises operating in the global wine industry. This research study provides empirical support for the role of socio-emotional wealth, or the non-economic components, in their business models. In particular, this study specifies key dimensions for socio-emotional wealth, and the findings have conceptual as well as practical value.
Relationships among workplace incivility, work engagement and job performance
Authors: Wang Chih-Hung , Chen Hsi-Tien
Published: June 2020

Purpose

This empirical study explored how coworker incivility and customer incivility affect the work engagement and job performance of frontline employees.

Design/methodology/approach

To investigate the incivility and characteristics of hospitality industry workplaces, this study recruited frontline employees from tourist hotels as study participants. Because complete contact information could not be obtained for this population, convenience sampling was employed. A structured questionnaire was used for data collection.

Findings

Coworker incivility and customer incivility reduced work engagement and job performance. The effects of coworker incivility on the work engagement and job performance are greater than those of customer incivility. Furthermore, work engagement has a positive effect on the job performance.

Originality/value

Although studies have investigated the effects of customer incivility, these effects have not been compared with those of coworker incivility. Moreover, studies on the influence of coworker and customer incivility on job performance and work engagement in the hospitality industry and on those of work engagement on job performance have been scant. The current empirical study investigated the effects of coworker and customer incivility on the job performance and work engagement and of frontline hospitality employees.
External information sourcing and lead-time advantage in product innovation
Authors: Van Criekingen Kristof
Published: June 2020

Purpose

Having a short throughput time for innovation projects, i.e. lead-time, can put firms in an advantageous position. The time that lapses between a project’s start and its completion, is influenced not only by the firm's internal capabilities but also by how the firm connects to external knowledge. This paper assesses the relation between knowledge sourcing and lead-time advantage.

Design/methodology/approach

This paper empirically tests the relation between external knowledge sourcing and lead-time advantage based on firm level Community Innovation Survey (CIS) data.

Findings

I find that breadth and depth of the external knowledge sourcing are positively relating to lead-time advantage, albeit with diminishing returns. Investment into absorptive capacity, i.e. internal R&D, mitigates the diminishing of returns. Firms directing their external knowledge sourcing strategy toward consumers, suppliers and science are better able to capitalize on their innovations through lead-time advantages and firms also benefit from the special case of collaboration for product development.

Originality/value

The conceptual novelty of this research largely consists in empirically bringing together for the first time conceptualizations of external knowledge sourcing and the strategic use of lead-time. Given the prevalence of both concepts in the modern and fast changing economy, investigating this link is of great importance.
Investigating apology, perceived firm remorse and consumers’ coping behaviors in the digital media service recovery context
Authors: Wang Kai-Yu , Chih Wen-Hai , Hsu Li-Chun , Lin Wei-Ching
Published: June 2020

Purpose

This research investigates whether and how perceived firm remorse (PFR) influences consumers’ coping behaviors in the digital media service recovery context. It also examines how an apology should be delivered to generate PFR.

Design/methodology/approach

In Study 1, 452 mobile application service users were recruited for a survey study, and Structural Equation Modeling was used to test the research hypotheses. In Study 2, 1,255 mobile application service users were recruited for an experimental study.

Findings

Study 1 shows that PFR negatively influences blame attribution and positively influences emotional empathy. Emotional empathy negatively affects coping behaviors. According to this study, blame attribution and emotional empathy do not have any serial mediation effect on the relationship between PFR and coping behaviors. Only emotional empathy mediates the effect of PFR on coping behaviors. Study 2 finds that response time and apology mode jointly influence PFR.

Research limitations/implications

This research establishes the relationship between PFR and coping behaviors and shows the mediating role of emotional empathy in this relationship.

Practical implications

Service providers should consider response time and apology mode, as the two factors jointly influence the extent of PFR, which affects consumers’ coping behaviors through emotional empathy. A grace period, in which PFR does not decrease, is present when a public apology is offered. Such an effect does not exist when a private apology is offered.

Originality/value

This research explains how PFR influences coping behaviors and demonstrates how apology mode moderates the effect of response time on PFR in the digital media service recovery context.
The association between voluntary disclosure in audit committee reports and banks’ earnings management
Authors: Sahyoun Najib , Magnan Michel
Published: June 2020

Purpose

This paper aims to examine the relation between voluntary disclosure (VD) in audit committee reports and banks’ earnings management. It investigates whether such disclosure reflects an attempt by audit committees to engage in impression management.

Design/methodology/approach

The study considers top US bank holding companies from 2006 to 2015. The authors develop a scoring grid to measure VD in audit committee reports. The scoring grid is based on recommendations from 10 industry and governance organizations’ reports that analyzed audit committee disclosures. Multivariate regression analyzes are used in this paper.

Findings

Descriptive statistics reveal that the level of VD in audit committee reports did not increase significantly from 2006 to 2015. Multivariate analyzes indicate that whenever banks’ level of earnings management is high, audit committees increase the extent of their VDs in their reports. The authors infer from this finding that audit committees are using VDs as a vehicle for impression management.

Originality/value

This paper sheds light onto the motives behind audit committees’ VDs. The evidence, which is consistent with impression management by audit committees in their report, also provides further background to the Securities and Exchange Commission’s recent initiative to enhance VDs in the audit committee report.
Key factors influencing word-of-mouth intentions: the case of college freshmen in Taiwan
Authors: Hsu Chia-Lin , Pan Yen-Jung , Yan Qiao-Wen , Yan Min-Ren
Published: June 2020

Purpose

This study aims to examine the key determinants of word-of-mouth intentions among freshmen in a Taiwanese college. It investigates the causal relationships among different indicators of organizational sustainable development.

Design/methodology/approach

An empirical study is conducted on a sample of 3,159 college freshmen. A survey instrument with 41 measurement items are used to recognize the implementation of management practices at the college level. Descriptive statistical and multiple regression analyzes are performed to analyze the data, using SPSS software.

Findings

The results show that course identity, professional identity toward teachers, self-identity, learning attitude and satisfaction have a positive and significant impact on word-of-mouth intentions. Among these, satisfaction is the most crucial influencing factor. Colleges, particularly Taiwanese colleges competing in the field of higher education, must identify critical factors influencing the implementation of management practices to increase performance.

Practical implications

This study’s findings make a valuable contribution to understanding management practices in Taiwanese colleges. In addition, they serve as important guidelines for Taiwanese colleges to implement management practices effectively. The findings can also help improve organizational sustainable development, in view of the new insights they offer on the topic of the determinants of word-of-mouth intentions among Taiwanese college freshmen.

Originality/value

This study contributes to management practices in Taiwan-based colleges. It provides crucial information for decision-makers involved in the implementation of management practices in colleges and serves as a useful reference for further research in this area.
Bridging the gap between management and finance: entrepreneurial orientation and idiosyncratic risk
Authors: Kihm Steve , Kamal Rashiqa
Published: June 2020

Purpose

Management theorists suggest that entrepreneurially oriented firms manifest higher risk levels than more conservative companies, but executives of such firms and their consultants argue that the opposite is true. The purpose of this paper is to explore this issue and examine the relationship between entrepreneurial orientation and idiosyncratic risk of firms.

Design/methodology/approach

Content analysis is applied to the 2018 third-quarter earnings call transcripts for 992 companies to measure five factors attributed to entrepreneurially oriented firms: autonomy, competitive aggressiveness, innovation, proactiveness and risk-taking, and their relationship to firm-level idiosyncratic risk. Multivariate regression analysis is used to examine the effect of these factors on measures of idiosyncratic risk obtained from the Wharton Research database Service's Beta Suite.

Findings

Results show that firms whose executives frequently use terms related to risk-taking tend to manifest higher levels of idiosyncratic risk, but those firms whose executives stress innovation-related terms tend to have lower levels of idiosyncratic risk. The degree to which executives use words related to the three other entrepreneurial orientation factors show no associations with idiosyncratic risk.

Practical implications

The results might suggest to managers which of the individual components of entrepreneurial orientation, if adopted, are likely to affect firm-specific risk and in what way.

Originality/value

This paper is the first to attempt to bridge the gap between the management concept of entrepreneurial orientation and the financial concept of idiosyncratic risk by studying the possible relationship between the two. The research also uses the novel methodology of applying content analysis to earnings call transcripts, which is uncommon in finance research.
AI strategy of India: policy framework, adoption challenges and actions for government
Authors: Chatterjee Sheshadri
Published: June 2020

Purpose

The purpose of this study is to provide recommendations for policy framework on artificial intelligence (AI) in India.

Design/methodology/approach

Studies have been conducted through focus group discussion and the other sources such as different company websites using AI, Indian Government strategy reports on AI, literature studies, different policies implemented on AI in different locations and other relevant documents. After those studies, a charter of recommendation has been provided. This will help the authority to frame the AI policy for India.

Findings

This study highlights that “National Strategy for AI” for India needs improvement to provide comprehensive inputs for framing policy on AI. This study also implies that focus is to be given on security, privacy issues including issues of governance.

Research limitations/implications

AI-related technology has immense potential toward the development of organizations. This study implies the necessity of framing a comprehensive policy on AI for India. If there is a comprehensive policy on AI for India, the Indian industries will derive many benefits.

Practical implications

This study provides inputs on how the industries of India can be benefitted with the help of AI and how R&D can develop the AI activities to harness maximum benefits from this innovative technology.

Social implications

AI-related policy will have appreciable influence on the society in terms of human–device interactions and communications. The policy framework on AI for India is expected to project far-reaching effects toward deriving benefits to the society.

Originality/value

This paper has taken a holistic and unique attempt to provide inputs to the policymakers for framing a comprehensive and meaningful policy on AI for India.
Utility of urinary organic anion transporter 5 as an early biomarker of obstructive nephropathy
Authors: Campagno Romina V. , Nosetto Evangelina C. , Brandoni Anabel , Torres Adriana M.
Published: June 2020

Ureteral obstruction is a relevant cause of kidney damage. The traditional parameters used in clinical practice for the detection of renal injury are insensitive and non‐specific for the diagnosis of obstructive renal disease. The organic anion transporter 5 (Oat5) is a carrier expressed exclusively in the kidney. In this study, the Oat5 urinary excretion (Oat5u) was evaluated as a potential biomarker of obstructive nephropathy, comparing it with traditional markers of renal function and with neutrophil gelatinase‐associated lipocalin in urine (NGALu), a more recent biomarker of renal pathology. Bilateral ureteral obstruction (BUO) was induced in male Wistar rats, by complete ligation of ureters for 1 hour (BUO1), 2 hours (BUO2), 5 hours (BUO5), or 24 hours (BUO24). After 24 hours of ureteral releasing, urea and creatinine plasma concentrations, creatinine clearance, urinary total proteins, urinary glucose, and alkaline phosphatase activities in urine were evaluated. Oat5 and NGAL levels were assessed in urine samples by immunoblotting. All parameters of renal function were altered in the BUO24 and some also in BUO5, while the Oat5u increased in all of the experimental groups analyzed. After a long time of ureteral obstruction (BUO24), the urinary excretion of Oat5 markedly increased, in parallel with the alteration in the other parameters evaluated. Nevertheless, in BUO1 and BUO2, Oat5u appeared as the only parameter modified. Therefore, Oat5u could be proposed as a novel early biomarker of ureteral obstruction, with the additional potential to inform about the severity of the obstructive injury suffered by the kidney.
I heard it through the grapevine: On herd immunity and why it is important
Authors: NAPIER A. DAVID
Published: June 2020

A. David Napier has been studying immunology and immunologists for more than three decades. In this article, he argues that the medicalization of viral epidemics has distracted us from the importance of their true social drivers: that is, the behaviour of people when they are together – what epidemiologists call human herds. On their own, viruses cannot ‘invade’ us. Our cells bring them to life and make them infectious through our social actions. Confusing viruses with invasive microbes not only leads us to misuse antibiotics, but fosters xenophobic responses towards outside carriers – as even our neighbours become categorical ‘others’ in the face of a foreign threat. Indeed, new work in viral epidemiology indicates that many viruses have infectious potential long before an epidemic develops. It is not only changes within viruses that cause epidemics, but also the condition of human herds – how we behave socially – that ignites the rapid circulation of viral information.
Life under lockdown: Notes on Covid‐19 in Silicon Valley
Authors: GONZÁLEZ ROBERTO J. , MARLOVITS JOHN
Published: June 2020

This article is a preliminary exploration of the effects of Covid‐19 in Silicon Valley, one of three pandemic ‘hotspots’ on America’s west coast. In particular, it describes how the crisis has deepened and magnified social and economic inequalities in a region where poverty, homelessness and gentrification are rife. Despite the fact that many technology firms are reaping massive profits in the wake of ‘shelter in place’ orders, many Silicon Valley workers have lost their jobs and are struggling to cope with the consequences of Covid‐19. The article also analyzes the different meanings of ‘lockdown’ by comparing examples from China, Brazil, Taiwan and the United States. The authors conclude that anthropologists have a significant role to play in helping to understand how and why communicable diseases emerge, the underlying social and environmental conditions that fuel them and cross‐cultural strategies for the effective mitigation of epidemics and pandemics.
EPIDEMICS AND CONTAINMENT: Cuba and the HIV/AIDS epidemic
Authors: Scheper‐Hughes Nancy
Published: June 2020

The Cuban response to a new and little understood disease, HIV/AIDS, was swift. A ban on imported blood was followed by mass testing of HIV antibodies, beginning with Cubans who had travelled abroad. In 1986, a sanatorium – ‘Los Cocos’ – was opened to treat Cuban soldiers who had returned with AIDS from Angola. Soon after, Cubans who had never left the country began testing HIV positive, most of whom were gay and bisexual. ‘Los Cocos’ was neither a hospital nor a prison. The campus was large, and duplex apartments and sports areas were built. The director, Dr Jorge Perez Avila, an infectious disease expert, stepped in as the Dr Fauci of Cuba. His goal was to continue his research on AIDS while simultaneously ensuring that the sanatorium formed a safe refuge for patients while awaiting antivirus medicines. Through his work, Dr Perez managed to transform the sanatorium into a place where sex and sexual differences were accepted, and where a gay community could emerge to produce theatre, arts and sex education for Cuba's public schools. In 1994, the sanatorium became a voluntary institution and many of the patients opted to remain.
Carboxylesterase genes in nitenpyram‐resistant brown planthoppers, Nilaparvata lugens
Authors: Mao Kaikai , Ren Zhijie , Li Wenhao , Cai Tingwei , Qin Xueying , Wan Hu , Jin Byung Rae , He Shun , Li Jianhong
Published: June 2020

Carboxylesterases (CarEs) represent one of the major detoxification enzyme families involved in insecticide resistance. However, the function of specific CarE genes in insecticide resistance is still unclear in the insect Nilaparvata lugens (Stål), a notorious rice crop pest in Asia. In this study, a total of 29 putative CarE genes in N. lugens were identified, and they were divided into seven clades; further, the β‐esterase clade was significantly expanded. Tissue‐specific expression analysis found that 17 CarE genes were abundantly distributed in the midgut and fat body, while 12 CarE genes were highly expressed in the head. The expression of most CarE genes was significantly induced in response to the challenge of nitenpyram, triflumezopyrim, chlorpyrifos, isoprocarb and etofenprox. Among these, the expression levels of NlCarE2, NlCarE4, NlCarE9, NlCarE17 and NlCarE24 were increased by each insecticide. Real‐time quantitative polymerase chain reaction and RNA interference assays revealed the NlCarE1 gene to be a candidate gene mainly involved in nitenpyram resistance, while simultaneously silencing NlCarE1 and NlCarE19 produced a stronger effect than silencing either one individually, suggesting a cooperative relationship in resistance formation. These findings lay the foundation for further clarification of insecticide resistance mediated by CarE in N. lugens.