bluuebunny/crossref_metadata_2025 huggingface dataset:
Worldwide cross-ecosystem carbon subsidies and their contribution to ecosystem functioning
Authors: Gounand Isabelle , Little Chelsea J. , Harvey Eric , Altermatt Florian
Published: February 2018

Ecosystems are widely inter-connected by spatial flows of resources1,2, yet primarily studied in a local context. Meta-ecosystem models suggest that cross-ecosystem subsidies can play an essential role in ecosystem functioning, notably by controlling local availability of resources for biological communities3–6. The general contribution of these resource connections to ecosystem functioning, however, remains unclear in natural systems, due to the heterogeneity and dispersion of data across the ecological literature. Here we provide the first quantitative synthesis on spatial flows of carbon connecting ecosystems worldwide. These cross-ecosystem subsidies range over eight orders of magnitude, between 10−3 and 105 gC m−2 yr−1, and are highly diverse in their provenance. We found that spatial carbon flows and local carbon fluxes are of the same order of magnitudes in freshwater and benthic ecosystems, suggesting an underlying dependency of these systems on resources provided by connected terrestrial and pelagic ecosystems respectively. By contrast, in terrestrial systems, cross-ecosystem subsidies were two to three orders of magnitude lower than local production (grasslands and forests), indicating a weaker quantitative influence on functioning. Those subsidies may still be qualitatively important, however, as some have high nutrient content7,8. We also find important gaps in carbon flow quantification, notably of cross-ecosystem subsidies driven by animal movements, which likely leads to general underestimations of the magnitude and direction of cross-ecosystem linkages9. Overall, we demonstrate strong ecosystem couplings, suggesting that ecosystems can be vulnerable to alterations of these flows and pointing to an urgent need to re-think ecosystem functioning in a spatial perspective.
Epigenetic aging of human hematopoietic cells is not accelerated upon transplantation into mice
Authors: Frobel Joana , Rahmig Susann , Franzen Julia , Waskow Claudia , Wagner Wolfgang
Published: February 2018

Transplantation of human hematopoietic stem cells into immunodeficient mice provides a powerful in vivo model system to gain functional insights into hematopoietic differentiation. So far, it remains unclear if epigenetic changes of normal human hematopoiesis are recapitulated upon engraftment into such “humanized mice”. Mice have a much shorter life expectancy than men, and therefore we hypothesized that the xenogeneic environment might greatly accelerate the epigenetic clock. We demonstrate that genome-wide DNA methylation patterns of normal human hematopoietic development are indeed recapitulated upon engraftment in mice – particularly those of normal early B cell progenitor cells. Furthermore, we tested three epigenetic aging signatures and none of them indicated that the murine environment accelerated age-associated DNA methylation changes. These results demonstrate that the murine transplantation model overall recapitulates epigenetic changes of human hematopoietic development, whereas epigenetic aging seems to occur cell intrinsically.
babette: BEAUti 2, BEAST2 and Tracer for R
Authors: Bilderbeek Richèl J.C. , Etienne Rampal S.
Published: February 2018

In the field of phylogenetics, BEAST2 is one of the most widely used software tools. It comes with the graphical user interfaces BEAUti 2, DensiTree and Tracer, to create BEAST2 configuration files and to interpret BEAST2’s output files. However, when many different alignments or model setups are required, a workflow of graphical user interfaces is cumbersome.

Here, we present a free, libre and open-source package,babette: ‘BEAUti 2, BEAST2 and Tracer for R’, for the R programming language.babettecreates BEAST2 input files, runs BEAST2 and parses its results, all from an R function call.

We describebabette’s usage and the novel functionality it provides compared to the original tools and we give some examples.

Asbabetteis designed to be of high quality and extendable, we conclude by describing the further development of the package.
A prostaglandin alpha F2 analog protects from statin-induced myopathic changes in primary human muscle cells
Authors: Grunwald Stefanie Anke , Popp Oliver , Haafke Stefanie , Jedraszczak Nicole , Grieben Ulrike , Saar Kathrin , Patone Giannino , Kress Wolfram , Steinhagen-Thiessen Elisabeth , Dittmar Gunnar , Spuler Simone
Published: February 2018

Statin-related muscle side effects are a constant healthcare problem since patient compliance is dependent on side effects. Statins reduce plasma cholesterol levels and can prevent secondary cardiovascular disease. Although statin-induced muscle damage has been studied, preventive or curative therapies are yet to be reported.

We exposed primary human muscle cell populations (n=25) to a lipophilic (simvastatin) and a hydrophilic (rosuvastatin) statin and analyzed their expressome. Data and pathway analyses included GOrilla, Reactome and DAVID. We measured mevalonate intracellularly and analyzed eicosanoid profiles secreted by human muscle cells. Functional assays included proliferation and differentiation quantification.

More than 1800 transcripts and 900 proteins were differentially expressed after exposure to statins. Simvastatin had a stronger effect on the expressome than rosuvastatin, but both statins influenced cholesterol biosynthesis, fatty acid metabolism, eicosanoid synthesis, proliferation, and differentiation of human muscle cells. Cultured human muscle cells secreted ω-3 and ω-6 derived eicosanoids and prostaglandins. The ω-6 derived metabolites were found at higher levels secreted from simvastatin-treated primary human muscle cells. Eicosanoids rescued muscle cell differentiation.

Our data suggest a new aspect on the role of skeletal muscle in cholesterol metabolism. For clinical practice, the addition of omega-n fatty acids could be suitable to prevent or treat statin-myopathy.
Comparative demography elucidates the longevity of parasitic and symbiotic relationships
Authors: Hecht Luke B.B. , Thompson Peter C. , Rosenthal Benjamin M.
Published: February 2018

Parasitic and symbiotic relationships govern vast nutrient and energy flows1,2, but controversy surrounds their longevity. Enduring relationships may engender parallel phylogenies among hosts and parasites3,4, but so may more ephemeral relationships when parasites disproportionately colonize related hosts5. When considering these relationships’ temporal durability, it would be useful to understand whether parasite and host populations have grown and contracted in concert. Here, we devised methods to compare demographic histories, derived from genomic data6. We used these methods to compare the historical growth of the agent of severe human malaria, Plasmodium falciparum, to human and primate histories7,8 and to that of their mosquito vector Anopheles gambiae9, thereby discerning long-term parallels and anthropogenic population explosions10,11. The growth history of Trichinella spiralis, a zoonotic parasite disseminated by swine domestication12,13, proved regionally-specific, paralleling distinctive growth histories for wild boar in Asia and Europe14. Parallel histories were inferred for an anemone and its algal symbiont (Aiptasia pallida15 and Symbiodinium minutum16). Concerted growth in potatoes and the agent of potato blight (Solanum tuberosum17 and Phytophthora infestans18) did not commence until the age of potato domestication, helping date the acquisition of this historically consequential fungal plant pathogen. Therefore, comparative historical demography provides a powerful new means by which to interrogate the history of myriad ecological relationships, enriching our understanding of their origins and durability.
Distributed chaos in DNA
Authors: Bershadskii A.
Published: February 2018

It is shown that distributed chaos, generated by Hamiltonian DNA dynamics with spontaneously brokentimetranslational symmetry, imprints itself on the DNA sequence of Arabidopsis thaliana (a model plant for genetic sequencing and mapping) and of the NRXN1 and BRCA2 human genes (as an example). The base-stacking interactions in the DNA duplex, degenerate codon groups and a relation to the KAM theory have been discussed in this context.
Activated BAX/BAK enable mitochondrial inner membrane permeabilisation and mtDNA release during cell death
Authors: Riley Joel S , Quarato Giovanni , Lopez Jonathan , O’Prey Jim , Pearson Matthew , Chapman James , Sesaki Hiromi , Carlin Leo M , Passos João F , Wheeler Ann P , Oberst Andrew , Ryan Kevin M , Tait Stephen WG
Published: February 2018

During apoptosis, pro-apoptotic BAX and BAK are activated, causing mitochondrial outer membrane permeabilisation (MOMP), caspase activation and cell death. However, even in the absence of caspase activity, cells usually die following MOMP. Such caspase-independent cell death is accompanied by inflammation that requires mitochondrial DNA (mtDNA) activation of cGAS-STING signaling. Because the mitochondrial inner membrane is thought to remain intact during apoptosis, we sought to address how matrix mtDNA could activate the cytosolic cGAS-STING signaling pathway. Strikingly, using super-resolution imaging, we show that mtDNA is efficiently released from mitochondria following MOMP. In a temporal manner, we find that following MOMP, BAX/BAK-mediated mitochondrial outer membrane pores gradually widen over time. This allows extrusion of the mitochondrial inner membrane into the cytosol whereupon it permeablises allowing mtDNA release. Our data demonstrate that mitochondrial inner membrane permeabilisation can occur during cell death in a BAX/BAK-dependent manner. Importantly, by enabling the cytosolic release of mtDNA, inner membrane permeabilisation underpins the immunogenic effects of caspase-independent cell death.
Active degradation of a regulator controls coordination of downstream genes
Authors: Rossi Nicholas A. , Mora Thierry , Walczak Aleksandra M. , Dunlop Mary J.
Published: February 2018

Several key transcription factors have unusually short half-lives compared to other cellular proteins. Here, we explore the utility of active degradation in shaping how a master regulator coordinates its downstream targets. We focus our studies on the multi-antibiotic resistance activator MarA, which controls a variety of stress response genes inEscherichia coli. We modify its half-life either by knocking down the protease that targets it via CRISPRi or by engineering MarA to protect it from degradation. Our experimental, analytical, and computational results indicate that active degradation can impact both the rate of coordination and the maximum coordination that downstream genes can achieve. Trade-offs between these properties show that perfect information fidelity and instantaneous coordination cannot coexist.
Estimating numbers of fluorescent molecules in single cells by analysing fluctuations in photobleaching
Authors: Bakker Elco , Swain Peter S.
Published: February 2018

The impact of fluorescence microscopy has been limited by the difficulties of express-ing measurements of fluorescent proteins in numbers of molecules. Absolute numbers enable the integration of results from different laboratories, empower mathematical modelling, and are the bedrock for a quantitative, predictive biology. Here we develop a general algorithm to infer numbers of molecules from fluctuations in the photobleaching of proteins tagged with Green Fluorescent Protein. To untangle measurement noise from stochastic fluctuations, we use the linear noise approximation and Kalman filtering within a framework of Bayesian inference. Not only do our results agree with biochemical measurements for multiple proteins in budding yeast, but we also provide a statistically verified model of measurement noise for fluorescence microscopes. The experiments we require are straightforward and use only a wide-field fluorescence microscope. As such, our approach has the potential to become standard for those practising quantitative fluorescence microscopy.
Numerical study of laminar mixed convection flow in a lid-driven square cavity filled with porous media
Authors: Hdhiri Najib , Ben Beya Brahim
Published: February 2018

Purpose

The purpose of this study is to produce a numerical model capable of predicting the mixed convection flows in a rectangular cavity filled with a porous medium and to analyze the effects of several parameters on convective flow in porous media in a differentially heated enclosure.

Design/methodology/approach

The authors used the finite volume method.

Findings

The authors predicted and analyzed the effects of Richardson number, Darcy number, porosity values and Prandtl number in heat transfer and fluid flow. On other hand, the porosity and Richardson number values lead to reducing the heat transfer rate of mixed convection flow in a porous medium.

Originality/value

A comparison between Darcy–Brinkman–Forchheimer model and Darcy–Brinkman model is discussed and analyzed. The authors finally conclude that the Darcy–Brinkman model overestimates the heat transfer rate.
The effects of corporate governance on the stock return volatility
Authors: Aloui Mouna , Jarboui Anis
Published: February 2018

Purpose

The purpose of this study is to investigate the relationship between the stock return volatility, the outside and the independent directors.

Design/methodology/approach

The volatility, as the dependent variable in the model, is measured by the standard deviation of annual stock returns. Concerning the independent variable is as follows: The chief executive officer (CEO) is a dummy variable denoting whether or not the chairman of the board holds the position of CEO. The INDD, which represents the independent directors, is measured according to whether the firm appoints independent directors, or by the ratio of independent directors. The FD, which represents the outside directors, is measured according to whether the firm appoints outside directors, or by the ratio of outside directors. In addition, the authors also add the following five control variables to the regression model: the certified public accountant refers to the auditor-related variables including the audit opinion and whether the firm has previously switched accounting firms. The performance (PER) represents the firm performance in terms of the relative return on assets (ROA). The turnover (TURN) is measured by the natural log of the total liabilities. The SIZE is measured by the natural log of the market value of equity, and the leverage ratio (LEV) is the firm’s debt ratio measured by the ratio of total. The TURN is measured by the natural log of the total liabilities. The SIZE is measured by the natural log of the market value of equity and the LEV is the firm’s debt ratio measured by the ratio of total debt to total assets. The sample comprises 89 firms listed on the SBF 120 index over 2006-2012.

Findings

Results reveal that the outside directors have a positive and significant effect on the stock return volatility. Moreover, the firm’s size and ROA have a negative effect on the stock return volatility, which is clearly evidenced in all the regressions. On the other hand, the CEO, audit size and debt ratio have statically significant and positive effects on the stock return volatility.

Originality/value

This study indicates the importance of corporate governance and helps investors and financial economists understand the behavior of the stock prices during a financial crisis. Although the existing studies refer to the influence of corporate governance on the stock prices during a crisis, none of these has ever discussed whether better corporate governance can help reduce the stock price volatility in such a situation.
The influence of spiritual leadership on quality of work life, job satisfaction and organizational citizenship behavior
Authors: Pio Riane Johnly , Tampi Johny Revo Elia
Published: February 2018

Purpose

This paper is about the development of research by the author in the past with the topic of the influence of spiritual leadership on ethical behavior, quality of work life (QWL), job satisfaction, organizational commitment and employee performance.

Design/methodology/approach

This research is categorized as an explanation (explanatory) research that intends to explain the position of the variables that were analyzed, the relationship and influence of one variable with another variable and the data analysis methods used, such as structural equation modeling (SEM). The population under consideration for this study is all nurses working in three hospitals, totaling 292 people.

Findings

The results showed There were significant direct influences of spiritual leadership on quality of work life, spiritual leadership on job satisfaction, quality of work life on job satisfaction, quality of work life on organizational citizenship behavior, job satisfaction on organizational citizenship behavior.

Originality/value

Originality for this paper shows an explanation (explanatory) research and the method used is SEM to find out the influence of spiritual leadership on ethical behavior, QWL, job satisfaction, organizational commitment and employee performance. This is a research case study on nursing staff of a private hospital in North Sulawesi, Indonesia.
Stakeholders influence on voluntary disclosure practices by listed companies in Nigeria
Authors: Nyahas Samson Iliya , Ntayi Joseph Mpeera , Kamukama Nixon , Munene John
Published: February 2018

Purpose

The purpose of this paper is to investigate stakeholders influence on voluntary disclosure practices of listed firms in Nigeria from the perspective of managers.

Design/methodology/approach

The study used a cross-sectional research design. Data were collected using a survey questionnaire for the constructs of power, legitimacy and urgency. The data for the voluntary disclosure practices were obtained from financial reports of 92 listed companies. The data were analysed using partial least squares.

Findings

The results indicate that managers’ perception of stakeholders’ power and urgency are associated with voluntary disclosure. Legitimacy, firm size and industrial category are not significant predictors of voluntary disclosure. It was concluded that stakeholders who are in control of critical resources such as the financial community, customers and creditors should put more pressure on companies to disclose information to meet various stakeholder needs. This will complement the efforts of regulatory agencies in promoting transparency in voluntary disclosure.

Research limitations/implications

The cross-sectional nature of the study means that it does not capture changes in perceptions of managers overtime. Future research may consider a longitudinal study. The study is not industry-specific as such and may capture industry differences. However, in this study, the authors controlled for industry category.

Practical implications

The result has implications for a number of interested parties such as shareholders, regulatory bodies, labour union, academics and mangers.

Originality/value

The study has contributed to the authors’ understanding of managers’ perception of stakeholder attributes that matter in voluntary disclosure decision from the perspective of a developing country like Nigeria.
How well does the law protect women at home?
Authors: Onyemelukwe Cheluchi
Published: February 2018

Purpose

The prevalence of domestic violence in Nigeria may be described as epidemic. To address this scourge, several pieces of legislation have been enacted in the past decade at state and federal levels in Nigeria. The purpose of this study is to evaluate the emerging legislation on domestic violence. This paper thus examines the contents of these laws in a bid to determine the potential of these laws to prevent domestic violence, deter perpetrators from further incidents, punish perpetrators, compensate survivors and provide them with the necessary interventions for their rehabilitation.

Design/methodology/approach

The approach adopted is a content analysis of the provisions of the legislation, using salient parameters that have been drawn from documented best practices, specifically the key components for framing of domestic violence legislation around the world.

Findings

The author finds that while there is significant attempt in extant legislation to ensure that women are protected within domestic relationships, there are still gaps. Further, the protections are uneven across the states. In addition, there are systemic and contextual challenges that hamper the effectiveness of existing legislation in Nigeria in providing the necessary protections to women.

Originality/value

This study analyses the provisions of some of the legislation currently in place to protect persons from domestic violence. The impact, potential effect and overall utility of these pieces of legislation continue to require examination.
The benefits and disadvantages of the law on the expansion of the jurisdiction of the DIFC Court
Authors: Al-Tawil Tareq Na’el , Gantasala Prabhakar , Younies Hassan
Published: February 2018

Purpose

This paper aims to discuss the benefits and disadvantages of the law on the expansion of the jurisdiction of the Dubai International Financial Centre (DIFC) Court. The major role of DIFC Courts in the Arab community is to handle cases related to commerce and business. For a long time, the court had been acting only in their geographical area until a new law was enacted to extend their jurisdiction all over the world. Afterward, a lot of criticism emerged as for why and how the court will benefit from such actions. The law has drawn a harsh response, although most benefits have also been experienced since the court received quite a large number of new signings. Interaction at the world business forum has benefited the economy of Dubai thanks to the law.

Design/methodology/approach

The following study focuses on a description of such benefits and drawbacks. The study does not evaluate a factual process of expansion but indicates the most distinct evidence of positive, as well as negative consequences of the expansion.

Findings

It is appropriate to make a general comment on the fact that the expansion of DIFC Court is not sufficiently effective at the current stage. Needless to say, it contains numerous positive aspects, but the gaps are evidently essential because they place the entire Court in a hard circumstance. The Court does not have a well-developed legal framework for its new area of jurisdiction as long as its limited volume of prior precedent is a distinct sign of the Court’s dependence on the UAE’s Law. In such way, DIFC Court will not be able to address issues within new fields of jurisdiction, as it simply lacks an expertise and international law in its legal framework. Moreover, the jurisdiction over new areas of international business was not verified with a plain system of mediation, which is why a current expansion of DIFC Court has to be recognized as redundant. However, its advantages are tending to produce their effects provided that the Court manages to address its current problems.

Originality/value

The study has described the basic benefits and drawbacks of DIFC Court expansion. To speak about the main benefits, they can be depicted as appliance of the common law, unification of English language for proceedings, presence of a preliminary arbitration and guarantees of award enforcement. In a similar way, the drawbacks of the expansion have been issued. The study has identified such drawbacks as lack of international and sophisticated expertise, untested legal framework, strong influence of forum non conveniens, and existence of a limited volume of prior precedent. The paper has not assessed a success of a factual expansion of DIFC Court jurisdiction, but it has managed to fulfill its primary purpose. Thus, the paper has identified a certain tendency concerning the expansion.
The effect of servant leadership on rewards, organizational culture and its implication for employee’s performance
Authors: Sihombing Sahat , Astuti Endang Siti , Al Musadieq Mochammad , Hamied Djamhur , Rahardjo Kusdi
Published: February 2018

Purpose

This paper aims to examine factors that affect employee performance at Bank Tabungan Negara (BTN).

Design/methodology/approach

A quantitative research approach was used with generalized structure component analysis (GSCA) as the analysis tool. This study was specific to Jabodetabek (Jakarta, Bogor, Depok, Tangerang, Bekasi) areas, considering that 60 per cent of employees of BTN, who were also the study population, resided in the Jabodetabek areas. This study was conducted for a month in 2016. By using the representative sample, the results could be generalized.

Findings

The results of the analysis suggested that the structural model showed that the servant leadership (X1) significantly affected rewards (Y1) and organizational culture (Y2), but it had no significant effect on employee performance (Y3). Other results showed that there was a significant effect of rewards (Y1) on organizational culture (Y2) and employee performance (Y3), and that there was a significant effect of organizational culture (Y2) on employee performance (Y3).

Originality/value

Russell and Stone (2002) studied the servant leadership in a review of servant leadership attributes, and McCann et al. (2014) studied servant leadership, employee satisfaction and organizational performance in rural community hospitals. Thereby, the originality of this paper is shown on servant leadership variable for relationship between rewards, organizational culture and employee’s performance. The method used is GSCA and the location of this research is at BTN throughout Indonesia, where there are no previous research studies that have discussed the same topic on these locations.
Service capabilities and servitized SME performance: contingency on firm age
Authors: Valtakoski Aku , Witell Lars
Published: February 2018

Purpose

The purpose of this paper is to study the impact of back-office (BO) service capability and front-office (FO) service capability, and how firm age influences the impact of these service capabilities on small and medium size enterprise (SME) performance.

Design/methodology/approach

Based on the prior literature on servitization and firm operational capabilities, hypotheses were developed on the impact of service capabilities on firm performance. These hypotheses were tested using a survey and externally sourced financial data on 224 SMEs in the software industry.

Findings

FO service capability has a positive impact on firm performance of SMEs. The effect of BO service capability was weaker and partly contrary to expectations, showing a negative effect on firm performance for young SMEs. As hypothesized, the impact of both BO and FO service capability is moderated by firm age. Young SMEs benefit more from FO service capability. For older SMEs, BO service capability becomes increasingly more important.

Practical implications

As different capabilities lead to different outcomes, SMEs need to carefully consider which service capabilities to invest in. As the relative importance of capabilities changes over time, SMEs need to be ready to change their strategic focus over time toward BO capabilities to attain optimal outcomes.

Originality/value

The findings suggest that factors such as industry, firm size, and firm age affect the optimal servitization path, and that current understanding of servitization does not necessarily apply to all servitized firms. The study also provides further evidence of the impact of service capabilities on firm performance.
An empirical investigation of the relationship between e-government development and the digital economy: the case of Asian countries
Authors: Ali Mohammad Afshar , Hoque Md. Rakibul , Alam Khorshed
Published: February 2018

Purpose

This paper aims to investigate and comprehend the nature of the relationship between e-government development and the digital economy.

Design/methodology/approach

A multidimensional research paradigm is developed on the basis of the technology adoption model and Fountain’s technology enactment theory. The model is empirically examined using a regional study of 20 Asian countries.

Findings

A positive two-way relationship between e-government development and the digital economy has been indicated by the findings. Moreover, along with social, economic, political, technological and demographic factors, certain national cultural characteristics have significant effects on the digital economy and e-government development.

Research limitations/implications

One of the key limitations of the study is that it is based on publicly available secondary data. Therefore, some degree of caution should be kept in mind when making generalisations about the findings of this study.

Originality/value

The contribution of this study is that it provides a more accurate and comprehensive understanding of the dynamic association between e-government development and the digital economy by providing aid to policymakers in understanding the nature of dynamic relationships between the digital economy, government organisations and citizens’ adoption of technologies.
The value of internationalization
Authors: Ral-Trebacz Arkadiusz , Eckert Stefan , Dittfeld Marcus
Published: February 2018

Purpose

Current discussions in the international business community have demonstrated that the focus of MNCs operations tends to be more regional than global. This paper aims to investigate the performance effects of intra-regional and inter-regional strategy among large companies in European countries.

Design/methodology/approach

The authors test the research hypothesis on a sample of 25 largest European companies from six regional, as well as global-oriented, industries using the random effects model.

Findings

The authors find that an increase in a firm’s degree of regionalization leads to value enhancement. On the other side, the results reveal that an inter-regional strategy is associated with value discount. Moreover, empirical findings show that the higher the degree of inter-regional expansion the more pronounced is the effect of firm-specific assets related to marketing on performance. Hence, the negative valuation impact of an inter-regional strategy may be attenuated or even overcome through the interplay of inter-regional internationalization and firm-specific assets related to marketing.

Originality/value

By introducing a theoretical framework, the authors discuss the performance effects of regional-oriented and inter-regional-oriented strategies. Furthermore, they investigate the moderating effect of inter-regional expansion on the performance impact of firm-specific assets related to marketing in the case of large companies. Empirically, they test the hypotheses on a sample of large firms for an 11-year period using different measurements regarding the degree of intra-regional and inter-regional expansion.
Is CSR reporting always favorable?
Authors: Al-Dah Bilal , Dah Mustafa , Jizi Mohammad
Published: February 2018

Purpose

In addition to their profit maximization objective, firms are often challenged to meet environmental and social demands. The purpose of this paper is to test whether a firm’s macroeconomic environment moderates the efficiency of its social and environmental disclosures.

Design/methodology/approach

The study uses the Bloomberg database to collect data on the FTSE 350 listed firms for the years 2007-2012. The sample is split into crisis and post-crisis periods, to study the investor reaction to social disclosures under different economic conditions.

Findings

The results suggest that the effect of corporate social responsibility (CSR) disclosure on future firm performance depends on the surrounding macroeconomic environment. During tight economic situations, market participants become more self-centered and penalize firms diverting scarce resources toward non-profitable societal engagements. Moreover, the findings indicate that firms with a high participation of outside directors and low accounting profit experience negative future performance when engaging in social disclosures during times of crisis.

Practical implications

Corporate governance is a system of interconnected practices that is affected by various firm and environmental characteristics. The results are in line with the premise that, depending on macroeconomic changes and specific firm attributes, CSR reporting may have dissimilar implications across different situations and conditions. Social disclosures and engagements are not always favorable, and should only be utilized in non-recessionary periods by firms possessing certain characteristics in terms of board composition and accounting profitability.

Originality/value

This study identifies key moderating variables which present additional obstacles for firms engaging in CSR during adverse economic conditions. Outsiders’ inferior firm-specific expertise, along with the firm’s poor accounting performance, present additional financial constraints for firms engaging in CSR activities during economic downturns.
Environmental impact assessment framework for product packaging
Authors: Singh Sumer , Kumar Jyoti , Rao P.V.M.
Published: February 2018

Purpose

The purpose of this paper is to investigate and propose a framework for environmental impact assessment of packaging material being used to package a product.

Design/methodology/approach

The research considers parameters identified in the literature by the use of “Delphi Technique”. Based on available data, methods of measurement of the parameters are carried out. Furthermore, a metrics is proposed for measurement of environmental impact. Based on the metrics, the research proposes a framework for environmental impact assessment by use of Dominic’s method. The research validates the proposed framework through Pahl and Beitz method.

Findings

The proposed framework establishes a metrics for measurement of 16 parameters for environmental impact assessment. The framework can be used to compare a set of alternate packaging material for the same product for its environmental impact. The framework also provides a quantitative measure of the environmental impact assessment of a product packaging.

Research limitations/implications

The research can be used to evaluate a packaging as compared to its alternate. It can also be used to propose suggestions for improving the environmental impact of packaging in comparison to its alternate.

Practical implications

The data considered for establishing of metrics for measurement of parameters for environmental impact may not be available in all practical situations in the similar way as considered in the research.

Originality/value

This paper proposes a framework for environmental impact assessment for product packaging considering data in the Indian scenario.
Analyzing disposition strategies in reverse supply chains: fuzzy TOPSIS approach
Authors: Singh Rajesh Kumar , Agrawal Saurabh
Published: February 2018

Purpose

The purpose of this paper is to explore the product disposition strategies in reverse supply chains and to develop a framework to prioritize these strategies for effective reverse supply chain implementation.

Design/methodology/approach

The disposition strategies, based on the literature review, were selected, and the fuzzy TOPSIS methodology had been applied for the prioritization of these disposition strategies. A case of cell phone manufacturing firm is discussed for the illustration and validation of the methodology. Three respondents from the firm helped in exploring the disposition strategies and data collection of the firm.

Findings

The results of the study show that dissemble and recycle is the most preferred disposition strategy for the firm. Redistribution of returned products after their refurbishing is second most prioritized disposition strategy. Landfill and incineration of cell phones is the last and least preferred option for the firm.

Research limitations/implications

The study will provide useful guidance to the firm for disposition decision making of cell phones returned to the firm. It will help academicians and practitioners for evaluating, improving, and benchmarking the disposition strategies for the disposition of returned cell phones. One of the limitations of the study is that it only considers the single case of manufacturing firm. In future, more case studies may be carried out for generalization of the results.

Originality/value

It is evident from the literature review that there are very few studies on disposition decisions in reverse supply chain. Also, disposition strategies for cell phones are first time being explored and prioritized. Hence, this study can be viewed as an attempt to increase the level of awareness on reverse supply chain issues.
Customer brand co-creation behavior: conceptualization and empirical validation
Authors: France Cassandra , Grace Debra , Merrilees Bill , Miller Dale
Published: February 2018

Purpose

The purpose of this paper is to expand on existing co-creation knowledge in order to accurately conceptualize, operationalize and contextualize the customer brand co-creation behavior concept from a customer perspective.

Design/methodology/approach

A quantitative approach is adopted in this study, using structural equation modeling to verify the co-creation of brand value for those customers who co-create.

Findings

A new four-dimensional co-creation behavior concept is supported, highlighting the role of development, feedback, advocacy and helping, in the co-creation of brand value. Furthermore, a range of customer-level and brand-level antecedents are empirically verified.

Research limitations/implications

The research takes a customer-centric view of co-creation and in doing so provides new insight into the effect on the co-creator. Additionally, the research offers an improved level of specificity in the co-creation domain by conceptualizing, operationalizing and contextualizing customer co-creation in a comprehensive research study.

Practical implications

The findings offer new insight to brand managers, identifying avenues for increasing customer participation in co-creation programs and critically highlighting that co-creation behavior has positive effects on the co-creator’s perception of brand value.

Originality/value

The customer-centric approach offers an original perspective from which to explore co-creation, demonstrating the positive potential of co-creation in brand management strategies.
How the 2007 global financial crisis changed the financial disclosure behavior
Authors: Liang Jian (Jerry) , Dong Zhi
Published: February 2018

Purpose

The purpose of this paper is to investigate how the 2007 global financial crisis (GFC) changed financial disclosure behavior using a sample of US equity real estate investment trusts (REITs) from 2000 to 2015.

Design/methodology/approach

The authors use panel data spanning from 2000 to 2015 to examine the impact of the GFC on REITs’ earnings management (EM) after controlling for other factors (including the market shock in 2007 and 2008). The measurements of EM are estimated by using the models developed from literature such as modified Jones models. The static panel data regression models are used to estimate the impact of GFC on the REITs’ EM.

Findings

The authors find that REITs are more likely to engage in income-increasing EM to embellish their financial reports during the GFC. However, the magnitude of the use of EM to manipulate disclosed financial information decreased following the GFC, indicating an improvement in the quality of financial disclosure as a consequence of the enhancement of the regulatory environment. REITs also changed the manner in which their EM behavior responded to the main factors in the market following the outbreak of GFC.

Research limitations/implications

This study contributes to the finance and accounting literature by providing the first empirical test results concerning how the financial disclosure behavior and quality of listed portfolios and companies such as REITs have changed corresponding to the enhancement of the regulatory environment and adverse market conditions brought by GFC.

Practical implications

This study provides references for investors, auditors, and regulators to help them make adjustments for and improve the interpretation of the disclosed financial information.

Originality/value

This is one of the first empirical study testing the impact of the GFC on EM. It is also the first empirical study investigating the impact of GFC on the financial disclosure behavior of REITs.
A model for the elaboration of fair divisional projects in inheritance disputes
Authors: Tajani Francesco , Morano Pierluigi
Published: February 2018

Purpose

The purpose of this paper is to develop a method to support the definition of efficient and fair divisional projects in particularly complex cases concerning inheritance disputes.

Design/methodology/approach

First, the approach involves an appraisal of the market value of the assets, along with an analysis of the respective conditions of concrete divisibility; then, two mathematical models have been developed for the assignment of the assets to the subjects involved in the divisional projects. The logic underlying of both models has been translated into mathematical algorithms that allow for the minimization of the monetary compensations resulting from the differences between the legal right shares and the actual portions to be attributed to them.

Findings

Both models have been developed through mathematical formulas that can be easily implemented by using an appropriate calculation software. They can be used in particularly complex inheritance divisions, in which the deceased’s assets are numerous and there are several heirs with similar or different legal right shares.

Originality/value

The methodology is useful in the disputes that could arise in hereditary successions. The fundamental value is that the models could support the definition of the best solution in particularly complex situations, characterized by a large number of assets to be assigned and/or the existence of “preferential” constraints for the assignment of the assets.
Property valuation for mortgage purposes in Poland
Authors: Augustyniak Hanna , Laszek Jacek , Olszewski Krzysztof , Waszczuk Joanna
Published: February 2018

Purpose

The purpose of this paper is to describe the property valuation methods that are applied in Poland. It shows that they base on international standards and are a reliable source of information for international investors and banks.

Design/methodology/approach

The valuation methods are described and critically assessed, potential problems are pointed out. The analysis of lending risk is analysed on data about non-performing loans (NPL).

Findings

Polish valuation methods are in line with international methods, but there are some risks, like small number of transactions, subjective behaviour of valuers. The low NPL ratios indicate that the valuation works correctly.

Practical implications

The Polish valuation methods are trustworthy, non-performing mortgage ratios are low, however, banks and investors should ask whether there is a local zoning plan. Moreover, they should look critically at the comparables that were used during the valuation process, if in their opinion the valuation is overly low or high.

Originality/value

This paper focusses on valuation from a financial stability perspective. It uses Polish literature and data on NPLs to give an insight on valuation of property and mortgage risk in Poland. Besides the review of the methods it points out the problems related to valuation uncertainty, such as the risk of subjective behaviour of valuers and the low number of transactions in some regions, which are used for valuations.
The impact of information and communication technology on real estate agency in Lagos Metropolis, Nigeria
Authors: Babatunde Theophilus Olugbenga , Ajayi Cyril Ayodele
Published: February 2018

Purpose

The purpose of this paper is to evaluate the effect of information and communication technology (ICT) on real estate agency transactions with a view to determine its influence on the performance of estate agents.

Design/methodology/approach

A research approach in which questionnaire was administered to elicit relevant information from 220 practicing Estate Surveyors and Valuers surveyed in the course of the study. Data collected were analysed using mean ranking, relative influence index and analysis of variance.

Findings

The results showed that the use of ICT impacted positively on real estate agency transactions by promoting company’s brand thereby increasing the level of patronage. Consequently, the increased level of patronage signifies an increase in the level of income of the agents.

Research limitations/implications

The study was limited to social media applications otherwise referred to as ICT, which are used in real estate agency transactions. Further study on other ICT media and their effects on more areas of real estate practice in the developing economy may be required.

Originality/value

This paper is one of the few works on the impact of ICT on real estate agency transactions with particular reference to the social media networking especially in an emerging economy. Most of the previous studies conducted on ICT and real estate focussed only on internet use with respect to real estate agents and practices.
An examination of a social tourism business in Granada, Nicaragua
Authors: Franzidis Alexia
Published: February 2018

Purpose

The purpose of this paper is to examine the business model of a successful social tourism business in Granada, Nicaragua. The study assesses how the business provides an avenue to combat the challenges that restrict certain stakeholders from participating in tourism. The case identifies specific mechanisms, such as investing in the local community’s education and favoring local vendors and merchants, as ways in which social tourism businesses can disseminate value among all stakeholders and create a more equitable form of tourism.

Design/methodology/approach

The case study method was chosen for collecting and analyzing data. Data include in-depth interviews with business founders, managers and employees, field observation notes, photographic documentation and additional written documents. Data were analyzed using content analysis.

Findings

The study found that the business was able to produce a high-quality tourism product that disseminated value among all stakeholders. The study also proved the value of the additional building blocks within the Business Model Canvas for Social Enterprise, and the clear distinction between “co-creators” and “beneficiaries.”

Originality/value

This study uses the Business Model Canvas for Social Enterprise, a model unverified since inception, to analyze a successful social tourism business. It confirms the usefulness of the additional building blocks within the model, and the additional delineations between “co-creators” and “beneficiaries.” Furthermore, the paper recommends these distinctions are extended to all blocks in the canvas, to illustrate the many ways a company can distribute value based on its business model.