bluuebunny/crossref_metadata_2025 huggingface dataset:
The houbara bustard: a thematic analysis of a bird's threatened extinction and a government's accountability failure
Authors: Adler Ralph , Mansi Mansi , Pandey Rakesh
Published: November 2020

Purpose

This paper provides a thematic analysis of an IUCN Red-Listed bird, the houbara bustard, which Pakistan uses as a fungible resource to appease its wealthy Arab benefactors.

Design/methodology/approach

Thematic analysis of relevant media reports and government ministry and NGO websites comprise the study's data. Media reports were located using Dow Jones' Factiva database.

Findings

Pakistan's Ministry of Foreign Affairs issues wealthy Arabs special permits for hunting the houbara bustard as a “soft” foreign diplomacy strategy aimed at propping up the country's fragile economy. Although illegal under international and Pakistan's own wildlife laws, resource dependence theory helps explain how various country-specific issues (e.g. dysfunctional political and judicial systems) enable Pakistan's unlawful exchange of hunting permits for Arab oil and short-term financing. Surrogate accountability and agencement are examined as two means for arresting the bird's trajectory toward extinction.

Research limitations/implications

Media reports comprise the primary data. Pakistani government officials were approached for interviews, but failed to reply. Although unfortunate, the pervasive corruption and mistrust that characterise Pakistan's culture would have likely tainted the responses. For this reason, media reports were always the primary data sought.

Originality/value

The present study extends prior literature by exploring how country context can subvert the transferability of social and political approaches used in developed countries to address environmental accounting issues and challenges. As this study shows, a developing country's economic vulnerability, combined with its dysfunctional political systems, impotent judiciary and feckless regulatory mechanisms, can undermine legislation meant to protect the country's natural environment, in general, and a threatened bird's existence, in particular.
Does entrenchment of managers affect entrepreneurial dividend decision and investor sentiment?
Authors: Bilel Hadfi
Published: November 2020

Purpose

The purpose of this paper is to observe whether the entrenchment of managers can affect firms’ dividend disbursement decisions and investor sentiment in the Tunisia context.

Design/methodology/approach

The sample includes all non-financial listed stocks in the Tunisia stock exchange during the years 2004–2017. Moreover, the entrenchment of managers is measured by five proxy explained the managers rooting from all listed firms. The propensity to pay dividends is measured by the dividend yield.

Findings

The findings yield qualitatively consistent with the previous research. After controlling for the effect of a manager’s behavior and different entrenchment phase, the result shows that entrepreneurial the firm’s decision to pay dividends could be influenced by the managers’ entrenchment.

Research limitations/implications

The result is limited at the level of the non-financial companies listed in the BVMT, but in future studies, the investigation with other countries can be compared.

Practical implications

Moreover, investors in Tunisia show their preference for a dividend to self-control and satisfaction and increase their profit, especially in an abnormal economic situation explained by the Tunisian political crisis.

Originality/value

The originality of this paper is to investigate both the important role of the entrenchment and cycle life of the manager on the decision to distribute dividends and the investor sentiment. Moreover, the author’s problem may be a reference for future investigation talking about the managers’ psychology like opportunism.
Heroin addiction: the clinic system, John Marks and a timeless classic
Authors: Seddon Toby
Published: November 2020

Purpose

This extended review of Stimson and Oppenheimer’s classic book Heroin Addiction aims to highlight its contribution to the literature and consider its contemporary relevance for research, policy and practice.

Design/methodology/approach

The review examines the core themes of the longitudinal study that the book presents by bringing it in to dialogue with a recent “living history” project on John Marks’ radical heroin prescribing in the 1980s and 1990s.

Findings

The three core themes explored are treatment as containment; the balance between therapy and social control; and the benefits of heroin versus methadone.

Originality/value

The book is a “timeless classic” that still resonates with contemporary concerns and has much to tell us about heroin addiction and its treatment.
Reforestation for environmental services as valued by local communities: a case study from Lebanon
Authors: Amidi Juliette , Stephan Jean Mikhael , Maatouk Elias
Published: November 2020

Purpose

Lebanon has been subject to important reforestation activities which resulted in the establishment of several cedars, pine and other mixed forest stands on communal lands. These stands are not designated for timber production but rather for nonwood forest products (NWFPs), landscape restoration and for environmental services. The study aims at valuating old reforested sites from the perspective of rural communities neighboring those reforested stands.

Design/methodology/approach

To assess the non-timber goods and services provided by these forest ecosystems, 13 reforested sites located in different regions in Lebanon were selected. The socioeconomic assessment was done using questionnaires distributed to locals that have close interactions with the neighboring forests; it included, among others, a double-bonded dichotomous contingent valuation (CV) related to their willingness to pay (WTP) for reforestation and forest management activities.

Findings

Results of the goods and services assessment revealed that the forests have multifunctional uses with ecotourism as a major activity in all forest types. The CV showed that 75% of respondents did express a WTP. Most of the respondents did so, thus giving a great importance to intrinsic values of the forests. Lower income did not negatively affect the WTP of respondents but rather age and the educational level did. Other factors such as forest type, forest surface and the biodiversity status of the sites did not have an impact on WTP.

Practical implications

These results are very informative for governmental policies seeking funds to perform reforestation programs for environmental objectives, involving local communities in co-funding these programs would help insure the sustainable conservation of reforestation sites.

Social implications

Despite their relative low income, poor communities are willing to pay to sustain forests and their ecosystem services.

Originality/value

It is the first time that a CV is used for ecosystem services regenerated from 50–60 years old reforested sites in a semiarid region, where trees are not planted for timber production. It is one of the few examples were lower income did not affect the WTP for forests providing environmental services on communal lands.
Innovative application of strategic foresight to oncology research
Authors: Bishop Peter , Tamarchak Rebecca , Williams Christine , Radvanyi Laszlo
Published: November 2020

Purpose

This study aims to investigate into the future of cancer and cancer research in preparation for a strategic plan for a cancer research centre.

Design/methodology/approach

The study used framework foresight, a method for creating scenarios and their implications developed by the MS program in Foresight at the University of Houston.

Findings

The study identified four scenarios: a continuation scenario in which progress in detecting and treating cancer progressed as it has over the past few decades, a collapse scenario in which attention was diverted from medical research due to a climate crisis, a new equilibrium scenario in which cost became the overriding concern for cancer treatment, and a transformation scenario in which individuals took control of their treatment through Do-It-Yourself remedies. Those scenarios suggested four strategic issues for the planning exercise: the growing volume of genomic and clinical data and the means to learn from it, the increased involvement and influence of patients in diagnosis and treatment, the ability to conduct research in a time of fiscal austerity and declining levels of trust in all professions, including medicine.

Research limitations/implications

The paper not only provides guidance for cancer centers but also for medical practice in general.

Practical implications

The client used the scenarios and their implications as part of its considerations in strategic planning.

Originality/value

This paper represents the first time that Framework Foresight has been applied to a medical topic.
The importance of natural disasters’ governance for macroeconomic performance and countries resilience
Authors: Jemli Rim
Published: November 2020

Purpose

Natural disasters can undermine decades of development and threaten hundreds of lives. Previous research studies highlighted that natural disasters can cripple economic growth of one or many countries. The purpose of this paper is to ask the usefulness of natural disasters governance for macroeconomic performance and countries’ resilience. For that, this research emphasizes on the effects of natural disasters economic damages on the macroeconomic performance.

Design/methodology/approach

The used technique is the unbalanced panel data model which allows testing a big cross-section of population despite when one temporal observation for an individual is unavailable. The methodology focuses on testing the effect of natural disasters’ economic damages upon the main macroeconomic aggregates. For the study relevance, various tests were carried out by taking into account the different levels of development. So, two groups have been studied: developing countries (LDCs group) and developed countries (DCs group).

Findings

Findings point up that the effects of natural disasters’ economic damages differ from aggregate to another. In spite of the differences according to the development levels, effects are more serious for developing countries.

Originality/value

The originality of paper is justified by the lack of empirical studies that have questioned the links between natural disasters, macroeconomic performance and countries’ resilience. Furthermore, this study can be distinguished by the analysis of the effects for various aggregates at once and, in the same time, by allowing the comparison of these impacts by level of development.
Does digitalising the supply chain contribute to its resilience?
Authors: Zouari Dorsaf , Ruel Salomée , Viale Laurence
Published: November 2020

Purpose

Supply chain resilience (SCR) is a key concept for managers who wish to develop the capacity to enhance their supply chain’s (SC’s) ability to cope with unexpected turbulence. SC digital tools are often seen as a solution that provides more visibility, anticipation and collaboration (SCR capability factors). The purpose of this paper is to investigate the link between SCR and SC digitalisation

Design/methodology/approach

A sample was considered with 300 managers in the field of SCM, and the results were analysed using factor analysis and structural equation modelling (SEM). SEM was employed to test the impact of the degree of digital maturity and SC digital tools on SCR.

Findings

SC digitalization is characterised by the degree of digital maturity and the adoption of SC digital tools. The degree of digital maturity has a strong influence on digital tool adoption. SCR is positively impacted by both the degree of digital maturity and the adoption of digital tools.

Research limitations/implications

The findings do not indicate which tools contribute the most to SCR.

Practical implications

Managers should reflect on the need to continue digitalizing their SCs if they want greater SCR in the current uncertain environment.

Originality/value

This is the first quantitative study that focuses on assessing the impact of the degree of digital maturity and the SC digital tools adopted on SCR. Validation of the hypotheses model confirms the positive impact of SC digitalisation on SCR for researchers and managers.
The Rio's transport legacy: pre- and post-Games resident perceptions
Authors: Ribeiro Tiago , Almeida Victor
Published: November 2020

Purpose

The Rio 2016 Olympic Games required a significant investment in the public transport systems, connecting four city's areas and providing different types of impacts and legacies for their hosts. The purpose of this paper is to examine resident perceptions of the public transportation issues in the Rio host city before and after the Games. Key factors underpinning transportation issue outcomes are identified.

Design/methodology/approach

Data were collected among Rio local residents by using a pre-Games (n = 504) and post-Games design (n = 421). The cross-sectional and longitudinal data were assessed at both time periods. An exploratory factor analysis revealed five factors, and a confirmatory factor analysis analysed the psychometric properties of the constructs proposed. Subsequently, MANOVA and a series of ANOVA tests (one-way and paired samples) were performed to analyse the differences in perceptions before and after the Games.

Findings

Results revealed a five-factor model of public transportation issues perceived: planning, infrastructure, insecurity, information and urban mobility. Resident perceptions for four factors (planning, infrastructure, insecurity, urban mobility) increased from pre- to post-Games, meaning that they have a more negative perspective about those issues. In contrast, the findings suggested an improvement in public transport information perceived between the period before and after the Games.

Originality/value

This study contributes to the academic literature related to discussing the Olympic legacy by providing evidence of how hosting the Olympics may lead to social exchange with negative outcomes on transport legacy. The findings of this study can be used as valuable information for future event organizers, local authorities and governments.
Environmental sustainability, trade and economic growth in India: implications for public policy
Authors: Sajeev Aparna , Kaur Simrit
Published: November 2020

Purpose

Based on the hypothesis of the environmental Kuznets curve (EKC), the purpose of this study is to investigate the relationship between environmental pollutants (as measured by CO2emissions) and GDP for India, over the period 1980–2012. The presence of an inverted “U” shape relationship is examined while controlling for factors such as the degree of trade openness, foreign direct investment, oil prices, the legal system and industrialization.

Design/methodology/approach

To verify whether the EKC follows a linear, quadratic or polynomial form, autoregressive distributed lag (ARDL) bounds testing approach for cointegration with structural breaks is adopted. The annual time series data for carbon emissions (CO2), economic growth (GDP), industrial development (industrialization), foreign direct investment and trade openness have been obtained from World Development Indicators online database. Crude oil price (international price index) for the period is collected from the International Monetary Fund. Data for total petroleum consumption are collected from the US Energy Information Agency. Data for economic freedom variables are from the Fraser Institute's Economic Freedom Index's online database.

Findings

The findings support the existence of invertedU-shaped EKC in the short-run, but not in the long-run. A linear monotonic relationship has also been estimated in select model specifications. Additionally, trade openness has been estimated to reduce emissions in models, which incorporate FDI. Else, where significant, its impact on carbon emissions is adverse. A rise in fuel price leads to reduction in carbon emissions across model specifications. Further, the lower size of government degrades the environment both in the long-run and short-run.

Practical implications

Given the existence of the pollution haven hypothesis, wherein more trade and foreign direct investments cause environmental degradation, the paper proposes formulation of appropriate regulatory mechanisms that are environmentally friendly. Additionally, India's new economic policies, favoring liberalization, privatization and globalization, reinforces the need to strengthen environmental regulations.

Originality/value

Incorporation of economic freedom as measured by the “Size of Government” in the EKC model is unique. “Size of Government” deserves a special mention. The rationale for including this explanatory variable is to understand whether countries with lower government size are more polluting. After all, theory does suggest that goods and services, which have higher social cost vis-à-vis private cost, shall be overproduced in economies that adopt more market-friendly policies, necessitating government intervention. In the study, size of government is measured as per the definition and methodology adopted by Fraser Institute's Economic Freedom of the World Index.
Does infrastructure promote exports and foreign direct investment in selected Southeast Asian economies? An application of global infrastructure index
Authors: Rehman Faheem Ur , Noman Abul Ala
Published: November 2020

Purpose

Infrastructure deficiency in Southeast Asian countries is ever growing and touched to a level where it harms the local economy as well as the international sector of the country. The gap between demand and supply for infrastructure is constantly on the upswing. The purpose of this study to investigate the effect of infrastructure on exports and foreign direct investment (FDI) inflow in selected Southeast Asian economies.

Design/methodology/approach

This study employs the pooled mean group (PMG) technique to velaborate that how the infrastructure affects export and FDI in the short run and long run during 1990–2018. For cointegration, Pedroni and Kao tests are used. Dynamic ordinary least square (DOLS) and the fully modified least squares (FMOLSs) estimators are employed for robustness check.

Findings

The findings support that aggregate and sub-indices of infrastructure significantly promote the export and FDI inflow in the long run. Also infrastructure, export and FDI inflow are cointegrated in the long run. FMOLS and DOLS found the most robust results.

Originality/value

Infrastructure development in determining trade and FDI has established a significant deal of attention in the modern era where a plethora of research studies encourage the opinion that better infrastructure attracts FDI and enhances export. However, this study uses a global infrastructure index, which comprises the sub-indices like transport, telecommunication, energy and financial sector, which gives us a clear picture regarding how Southeast Asia can catch up FDI and export benefits through infrastructure.
Lending cyclicality in dual banking system: empirical evidence from GCC countries
Authors: Saadaoui Zied , Hamza Hichem
Published: November 2020

Purpose

The purpose of this paper is to check if there is a procyclical lending behaviour in dual banking systems of the Golf Cooperation Council (GCC) countries. The study also tries to control for the role of Islamic banks in amplifying or mitigating the procyclicality of dual banking systems.

Design/methodology/approach

Estimation of a dynamic panel model using annual observations on a sample of 81 banks based in the GCC countries between 2005 and 2018. The study uses two business cycle indicators as dependent variables, namely, output gap and oil price gap.

Findings

The system generalilzed method of moments (GMM) estimator and robustness checks confirm the procyclical lending pattern of dual banking systems in the GCC. Estimation outputs also indicate that this procyclicality is more pronounced during economic slowdowns. However, it is found that Islamic banks’ lending is less procyclical, giving support for the stability view of Islamic banking systems. The authors think that the implementation and conduct of macroprudential policies are very challenging for banking authorities when Islamic banks and conventional banks operate under the same regulatory framework.

Research limitations/implications

The research paper may suffer from some limitations. Indeed, exploring panel data instead of country-case data may lead to a problem of heterogeneity that may underpin the credibility of the econometrical estimations. To deal with this problem by introducing a set of bank-specific and time-specific dummies. Furthermore, small N samples (N = number of individuals) may affect the reliability of the tests for the validity of instruments and autocorrelation used under the GMM estimator, leading to inefficient results. Consequently, the number of selected banks is extended as much as possible (81 banks), becoming important comparing to the time dimension of the panel.

Practical implications

Policymakers and regulators are incited to embed the perspectives of Islamic finance regarding lending cyclicality in dual banking systems, which promote the efficiency of resource allocation to the financing of assets and by consequence enabling financial stability. The stability view of the Islamic banking system could prompt policymakers and regulators to encourage the implementation and development of Islamic banks.

Originality/value

The present paper tries to overcome the lack of empirical studies on the procyclicality of dual banking. The study contributes to this novel literature in two ways. First, it focuses exclusively on GCC banking systems. In fact, compared to other emerging markets, business cycles characterizing GCC are specific because of the role played by the oil and gas revenues in the economic growth and financial system is crucial. Second, this paper brings into evidence the procyclicality of GCC banking systems also when the oil price is taken as a business cycle indicator.
Analysis of global inequality in research outcome using the Gini coefficient
Authors: Cho Jane
Published: November 2020

Purpose

This study attempts to prove the extent of the gaps in the academic ecosystem by using the Gini coefficient.

Design/methodology/approach

This study measures the gap between research document volume and citation by country and academic field using the latest ten years of research data of the Web of Science.

Findings

As a result, there is a large volume of documents in the USA and China, and the gap between global countries is g = 0.88 with high inequality. The fields of arts and humanities and social sciences are led by British and American cultures, and the gap between countries (g = 0.91, 0.89) is larger than in other fields. In the meantime, there is also inequality (g = 0.40) about the volumes of research documents between six academic fields, and the gap between the average numbers of citations per publication is the highest in social science (g = 0.80) and the lowest in life science (g = 0.71).

Originality/value

This study proves the extent of the gaps in the academic ecosystem by using the Gini coefficient with large amount research data.
Developing a perceptual distance monitor for client-contractor collaborations
Authors: van der Krift H.J. Christian , van Weele Arjan J. , Gevers Josette M.P.
Published: November 2020

Purpose

This study aims to propose a tool for conceptualizing and operationalizing perceptual distance in client-contractor collaborations: the perceptual distance monitor (PDM). This paper explains how this monitor was developed and used to examine the impact of perceptual distance on project outcomes.

Design/methodology/approach

This paper developed the PDM by gathering quantitative survey data from client and contractor representatives. Structural equation modeling tested the predictive validity of perceptual distance on project outcomes.

Findings

The PDM enables a valid and reliable assessment of the perceptual distance between client and contractor in projects. Moreover, the PDM shows that project outcomes suffer if parties have different perceptions of project objectives, project managers’ competences and the level of trust in the collaboration. These findings confirm the predictive validity of the PDM.

Research limitations/implications

The study builds on survey data representing dyadic perceptions from 38 measurements in collaborative projects. This paper may not have identified all the effects of perceptual distance on project outcomes, as the analyses were conducted at the project level. This research underlines the importance of gathering dyadic data for studies in interorganizational settings.

Practical implications

Perceptual distance can be expected between clients and contractors, and higher perceptual distance is generally associated with lower project outcomes. Using the PDM, project managers can concretize, discuss and monitor this perceptual distance over time. The PDM provides project managers with a useful tool to prevent the escalation of conflicts and project failure.

Originality/value

Based on agency theory and social identity theory, this study provides a unique and validated conceptualization and operationalization of perceptual distance between client and contractor in interorganizational collaborations and supply chains.
Sustaining extended enterprises as a matter of institutional logics: insights from the railway sector
Authors: Bobbink Maria Lammerdina , Hartmann Andreas , Dewulf Geert
Published: November 2020

Purpose

This paper aims to investigate the effect of institutional logics on the intended resource coordination and integration in extended enterprises (EEs).

Design/methodology/approach

The qualitative multiple case study approach collected data from three EEs and their hierarchical organizational context in the restructured and privatized railway sector of the Netherlands by observing 40 meetings, conducting 31 semi-structured interviews and 9 feedback meetings and perusing organizational documents.

Findings

Performance and professional logics characterized the EEs and their hierarchical organizational context. Aligning these logics failed to support the resource coordination and integration in the EEs because of the logics’ resource-centric nature. The co-creation logic in one of the EEs mitigated this resource centrism by addressing the resource personifications and representations of the professional and performance logics. Business unit representatives having hierarchically overlapping organizational positions supported this change process by offering protection from resource-centric logics.

Research limitations/implications

The chosen research design limits the generalization of the findings but reveals new scientific and practical insights on the role of institutional logics for sustaining EEs.

Practical implications

The various EE business-units, but especially their contract and concession authorities, need to realize the crippling effect of resource-centric logics on sustaining an EE. Becoming aware of the resource personifications and representations of these logics can assist in addressing their negative effects.

Originality/value

No previous studies have empirically investigated the effect of institutional logics on the intended resource coordination and integration in EEs.
Long‐Term Innovation Outcomes of University–Industry Collaborations: The Role of ‘Bridging’ vs ‘Blurring’ Boundary‐Spanning Practices
Authors: Rossi Federica , De Silva Muthu , Baines Ning , Rosli Ainurul
Published: November 2020

We explore the link between the long‐term innovation outcomes of university–industry collaborations (UICs) – in particular, whether the UIC has led to further exploitative or exploratory innovation – and the adoption of boundary‐spanning practices. This extends the current literature on UICs, which has mainly focused on short‐term innovation outputs and on the features of boundary‐spanning individuals and teams. Relying on a unique, purposefully constructed evidence base combining information from 95 semi‐structured interviews with participants in 75 UICs and from publicly available databases, we find that adopting a ‘bridging’ approach to boundary spanning – through formal and structured practices and communication procedures – increases the likelihood that the UIC will lead to further exploitative innovation. A ‘blurring’ approach to boundary spanning – through informal practices to de‐emphasize boundaries between organizations – increases the likelihood that the UIC will lead to further exploratory innovation. The choice of each boundary‐spanning approach is in turn influenced by the collaborators’ prior experience with internal knowledge creation and collaborative knowledge co‐creation. Management and policy implications are discussed.
Picking battles: Correctional officers, rules, and discretion in prison
Authors: Haggerty Kevin D. , Bucerius Sandra M.
Published: November 2020

To outsiders, prisons vacillate between visions of regimented order and anarchic disorder. The place of rules in prison sits at the fulcrum between these two visions of regulation. Based on 131 qualitative interviews with correctional officers across four different prisons in western Canada, we examine how correctional officers understand and exercise discretion in prison. Our findings highlight how an officer's habitus shapes individual instances of discretionary decision‐making. We show how officers modify how they exercise discretion in light of their views on how incarcerated people, fellow officers, and supervisors will interpret their decisions. Although existing research often sees a correlation between “rule‐following” by incarcerated individuals and official statistics on such misdeeds, our data highlight that official statistics on rule violations do not easily represent the rate or frequency of such misbehavior. Instead, these numbers are highly discretionary organizational accomplishments. Our findings advance an appreciation for correctional officer discretion by focusing on the range of factors officers might contemplate in forward‐looking decisions about applying a rule and how they rationalize the nonenforcement of rules.
Sustainable Microbiome: a symphony orchestrated by synthetic phages
Authors: Khan Mirzaei Mohammadali , Deng Li
Published: November 2020

We are surrounded by microbes, mostly bacteria and their viruses or phages, on the inside and outside of our bodies. These bacteria in constant interactions with phages are regulating multiple functions critical to our health. Luckily, they are amenable, but we need precise tools for their safe manipulation and improving human health. Here, we argue that recent advances in single‐cell technologies, culturomics and synthetic biology offer exciting opportunities to create these tools as well as revealing specific phages–bacteria interactions in the body.
MAUI‐seq: Metabarcoding using amplicons with unique molecular identifiers to improve error correction
Authors: Fields Bryden , Moeskjær Sara , Friman Ville‐Petri , Andersen Stig U. , Young J. Peter W.
Published: November 2020

Sequencing and PCR errors are a major challenge when characterizing genetic diversity using high‐throughput amplicon sequencing (HTAS). We have developed a multiplexed HTAS method, MAUI‐seq, which uses unique molecular identifiers (UMIs) to improve error correction by exploiting variation among sequences associated with a single UMI. Erroneous sequences are recognized because, across the data set, they are over‐represented among the minor sequences associated with UMIs. We show that two main advantages of this approach are efficient elimination of chimeric and other erroneous reads, outperforming dada2 and unoise3, and the ability to confidently recognize genuine alleles that are present at low abundance or resemble chimeras. The method provides sensitive and flexible profiling of diversity and is readily adaptable to most HTAS applications, including microbial 16S rRNA profiling and metabarcoding of environmental DNA.
Blockchain in Accounting Research and Practice: Current Trends and Future Opportunities*
Authors: Pimentel Erica , Boulianne Emilio
Published: November 2020

This article provides a review of the accounting blockchain literature, with a focus on current trends and recommendations for future research opportunities. Our review identifies seven main areas: (i) future of blockchain technology, (ii) impact on the accounting function, (iii) auditing considerations, (iv) financial reporting for cryptoassets, (v) case studies, (vi) governance, and (vii) taxation. The article aims to bridge the gap between practitioners and academics by providing a review of both areas of literature and highlighting common ground between the two arenas. While academics have begun to explore how the accounting profession might change in response to blockchain, this research is limited primarily to the auditing field. Practitioners, for their part, have expanded their scope to also devote significant attention to the financial reporting and taxation of cryptoassets. Expanding the discussion of accounting and blockchains beyond their current concentrations in auditing and accounting information systems, we call for more research on the impact of blockchain technology in other areas such as corporate governance or the intersection of accounting and society.
Volume status and volume responsiveness in postoperative cardiac surgical patients: An observational, multicentre cohort study
Authors: Schulz Luis , Geri Guillaume , Vieillard‐Baron Antoine , Vignon Philippe , Parkin Geoffrey , Aneman Anders
Published: November 2020

Background

The best strategy to identify patients in whom fluid loading increases cardiac output (CO) following cardiac surgery remains debated. This study examined the utility of a calculated mean systemic filling pressure analogue (Pmsa) and derived variables to explain the response to a fluid bolus.

Methods

The Pmsa was calculated using retrospective, observational cohort data in the early postoperative period between admission to the intensive care unit and extubation within 6 hours. The venous return pressure gradient (VRdP) was calculated as Pmsa − central venous pressure. Concurrent changes induced by a fluid bolus in the ratio of the VRdP over Pmsa, the volume efficiency (Evol), were studied to assess fluid responsiveness. Changes between Pmsa and derived variables and CO were analysed by Wilcoxon rank‐sum test, hierarchial clustering and multiple linear regression.

Results

Data were analysed for 235 patients who received 489 fluid boluses. The Pmsa increased with consecutive fluid boluses (median difference [range] 1.3 [0.5‐2.4] mm Hg, P = .03) with a corresponding increase in VRdP (median difference 0.4 [0.2‐0.6] mm Hg, P = .04). Hierarchical cluster analysis only identified Evol and the change in CO within one cluster. The multiple linear regression between Pmsa and its derived variables and the change in CO (overall r2 = .48, P < .001) demonstrated the best partial regression between the continuous change in CO and the concurrent Evol (r = .55, P < .001).

Conclusion

The mean systemic filling Pmsa enabled a comprehensive interpretation of fluid responsiveness with volume efficiency useful to explain the change in CO as a continuous phenomenon.
A survey of anaesthesia practices at all hospitals performing caesarean sections in Sierra Leone
Authors: Lonnée Herman A. , Taule Katinka , Knoph Sandvand Johanne , Koroma Michael M. , Dumbuya Abubakar , Jusu Kakpama S.K. , Shour Mohamed A. , van Duinen Alex J.
Published: November 2020

Background

Providing safe anaesthesia is essential when performing caesarean sections, one of the most commonly performed types of surgery. Anaesthesia‐related causes of maternal mortality are generally considered preventable. The primary aim of our study was to assess the type of anaesthesia used for caesarean sections in Sierra Leone. Secondary aims were to identify the type and training of anaesthesia providers, availability of equipment and drugs and use of perioperative routines.

Methods

All hospitals in Sierra Leone performing caesarean sections were included. In each facility, one randomly selected anaesthesia provider was interviewed face‐to‐face using a predefined questionnaire.

Results

In 2016, 36 hospitals performed caesarean sections in Sierra Leone. The most commonly used anaesthesia method for caesarean section was spinal anaesthesia (63%), followed by intravenous ketamine without intubation; however, there was a wide variety between hospitals. Of all anaesthesia providers, 33% were not qualified to provide anaesthesia independently, as stipulated by local regulations. Of those, 50% expressed high confidence in their skills to handle obstetric emergencies. There were discrepancies among hospitals in the availability of essential drugs, the use of post‐operative recovery and the presence of a functioning blood bank.

Conclusion

Anaesthesia for caesarean sections in Sierra Leone showed a predominance for spinal anaesthesia. The workforce consisted mainly of non‐physicians, of which a third was not trained to provide anaesthesia independently. Both the type of anaesthesia and the presence of qualified anaesthetic providers was widely variable between hospitals. Significant gaps were identified in the availability of equipment, essential drugs and perioperative routines.
Diagnostic Accuracy of the HINTS Exam in an Emergency Department: A Retrospective Chart Review
Authors: Dmitriew Cait , Regis Aaron , Bodunde Oluwadamilola , Lepage Rory , Turgeon Zachary , McIsaac Sarah , Ohle Robert
Published: November 2020

Introduction

The HINTS exam is a series of bedside ocular motor tests designed to distinguish between central and peripheral causes of dizziness in patients with continuous dizziness, nystagmus, and gait unsteadiness. Previous studies, where the HINTS exam was performed by trained specialists, have shown excellent diagnostic accuracy. Our objective was to assess the diagnostic accuracy of the HINTS exam as performed by emergency physicians on patients presenting to the emergency department (ED) with a primary complaint of vertigo or dizziness.

Methods

A retrospective cohort study was performed using data from patients who presented to a tertiary care ED between September 2014 and March 2018 with a primary complaint of vertigo or dizziness. Patient characteristics of those who received the HINTS exam were assessed along with sensitivity and specificity of the test to rule out a central cause of stroke.

Results

A total of 2,309 patients met criteria for inclusion in the study. Physician uptake of the HINTS exam was high, with 450 (19.5%) dizzy patients receiving all or part of the HINTS. A large majority of patients (96.9%) did not meet criteria for receiving the test as described in validation studies; most often this was because patients lacked documentation of nystagmus or described their symptoms as intermittent. In addition, many patients received both HINTS and Dix‐Hallpike exams, which are intended for use in mutually exclusive patient populations. In no case was dizziness due to a central cause identified using the HINTS exam.

Conclusions

Our results suggest that despite widespread use of the HINTS exam in our ED, its diagnostic value in that setting was limited. The test was frequently used in patients who did not meet criteria to receive the HINTS exam (i.e., continuous vertigo, nystagmus, and unsteady gait). Additional training of emergency physicians may be required to improve test sensitivity and specificity.
Human–hamadryas baboon (Papio hamadryas) conflict in the Wonchit Valley, South Wollo, Ethiopia
Authors: Kifle Zewdu , Bekele Afework
Published: November 2020

Understanding the extent of human–primate conflict is crucial to the development of conservation and management strategies. We carried out this study in an unprotected area of central Ethiopia to examine the magnitude of human–hamadryas baboon (Papio hamadryas) conflict and to assess the attitude of local farmers towards baboons in Wonchit Valley. In 2014, we interviewed 119 adult respondents using a structured questionnaire. Local farmers considered hamadryas baboons to be the major pest in the area. All respondents reported that hamadryas baboons caused crop raiding and small livestock predation in the region. Respondents reported that a shortage of fruit producing wild trees and ready availability of crops were the main causes of conflict between farmers and hamadryas baboons. We found that hamadryas baboons damaged cereal crops at dusk and dawn during full moonlight, and most (89.9%) respondents claimed that they were not interested in hamadryas baboon conservation. Our results indicate that human–hamadryas baboon conflict has a strongly negative impact on both baboon conservation and local farmers. We suggest that to mitigate the human–hamadryas baboon conflict, job opportunities such as beekeeping should be introduced in the region.
Ethical values in social economy for sustainable development
Authors: Rincon‐Roldan Francisco , Lopez‐Cabrales Alvaro
Published: November 2020

This article examines the relationships between ethical values and business sustainability. Using previously validated measuring scales, we analyzed the relationship between three values (perceived support, respect and responsibility) in the three dimensions of sustainability (economic, social and environmental) with a sample of 124 cooperative entities of social economy. A structural equations model was used to evaluate the relationships between the proposed constructs, employing the Partial Least Squares (PLS‐SEM) method. The results confirm the positive relationships between some of the studied values and the sustainability of social entities, demonstrating that the emphasis on some values over others will result in different impacts on economic, social and environmental sustainability.
Neutrophils in respiratory syncytial virus infection: From harmful effects to therapeutic opportunities
Authors: Tahamtan Alireza , Besteman Sjanna , Samadizadeh Saeed , Rastegar Mostafa , Bont Louis , Salimi Vahid
Published: November 2020

Respiratory syncytial virus (RSV) is an important infectious agent in infants and young children. In most cases, RSV infection only causes mild disease, but in some, it requires invasive ventilation. Although antiviral drugs are obvious candidates to treat viral illness, and some have shown antiviral effects in humans, antivirals such as GS‐5806, ALX‐0171 and ALS‐8176 have not yet met their expectations. Since the inappropriate or dysregulated immune response against RSV leads to harmful immune pathology, a robust immune cascade is probably underway by the time patients reach the hospital. RSV infection is associated with a strong neutrophil influx into the airway. It not clear if these cells contribute to antiviral defence or to lung pathology. This article discusses the protective and harmful roles of neutrophils during RSV infection and provides an overview of mechanisms by which neutrophil function could be targeted to prevent tissue injury and preserve homeostasis.
Mesangial expansion at 5 years predicts death and death‐censored graft loss after renal transplantation
Authors: Kukla Aleksandra , Alexander Mariam P. , Turkevi‐Nagy Sandor , Merzkani Massini , Park Walter , Smith Byron , Zhang Pingchuan , Benavides Xiomara , D'Costa Matthew , Morales Alvarez Catalina , Denic Aleksandar , Bentall Andrew , Kudva Yogish C. , Stegall Mark
Published: November 2020

Death with a functioning graft and death‐censored renal allograft failure remain major problems for which effective preventative protocols are lacking. The retrospective cohort study aimed to determine whether histologic changes on a 5‐year surveillance kidney biopsy predict adverse outcomes after transplantation in recipients who had: both Type 2 diabetes (T2DM) and obesity (BMI ≥ 30 kg/m2) at the time of transplantation (T2DM/Obesity, n = 75); neither (No T2DM/No obesity, n = 78); No T2DM/Obesity (n = 41), and T2DM/No obesity (n = 47). On 5‐year biopsies, moderate‐to‐severe mesangial expansion was more common in the T2DM/Obesity group (Banff mm score ≥2 = 49.3%; Tervaert classification MS ≥ 2b = 26.7%) compared to the other groups (p < .001 for both scores). Risk factors included older age, higher BMI, HbA1C, and triglycerides at 1‐year post‐transplant. Moderate‐to‐severe mesangial expansion correlated with death with function (HR 1.74 (1.01, 2.98), p = .045 Banff and 1.89 (1.01, 3.51) p = .045 Tervaert) and with death‐censored graft loss (HR 3.2 (1.2, 8.8), p = .02 Banff and HR 3.8 (1.3, 11.5), p = .01 Tervaert) over a mean of 11.6 years of recipient follow‐up post‐transplant. These data suggest that mesangial expansion in recipients with T2DM and obesity may reflect systemic vascular injury and might be a novel biomarker to predict adverse outcomes post renal transplant.
Reaching consensus on the principles of trauma‐informed care in early intervention psychosis services: A Delphi study
Authors: Mitchell Sinéad , Shannon Ciaran , Mulholland Ciaran , Hanna Donncha
Published: November 2020

Aim

The current study sought to conceptualize and reach consensus on the principles of trauma‐informed care in early intervention psychosis services.

Methods

A three‐phase Delphi method was employed in this study. Experts included researchers, service providers and Experts by Experience in the area of early intervention in psychosis. In the initial qualitative phase, an expert panel (n = 57) shared their views on the constituents of trauma‐informed care in early intervention psychosis services. Thematic analysis led to the generation of statement items. The expert panel was asked to rate the extent to which each statement item was an essential principle of trauma‐informed care, leading to consensus of endorsed principles.

Results

Qualitative analysis of the first phase data led to the identification of 185 distinct statements which were compiled into an online questionnaire for the panel to rate in Phase 2. The Phase 2 questionnaire was completed by 42 experts, with the endorsement of seven principles. In Phase 3, the panel were invited to re‐rate 24 statements. This phase was completed by 39 panel members, with the acceptance of a further nine principles. Consensus was achieved resulting in the endorsement of 16 essential principles of trauma‐informed care.

Conclusions

The study offers novel understanding of the conceptualisation of trauma‐informed care in early intervention services and suggests principles which are widely agreed by experts in the field. The recommendations may inform the adoption of consistently delivered trauma‐informed care in early interventions in psychosis and facilitate the evaluation and development of services.
A system of rational faculties: Additive or transformative?
Authors: Schafer Karl
Published: November 2020

In this essay, I focus on two questions. First, what is Kant's understanding of the sense in which our faculties form a unified system? And, second, what are the implications of this for the metaphysical relationships between the faculties within this system? To consider these questions, I begin with a brief discussion of Longuenesse's groundbreaking work on the teleological unity of the understanding as the faculty for judgment. In doing so, I argue for a generalization of Longuenesse's account along two dimensions. The result is a picture of our faculties as forming a teleological system—unified under the overarching aims of reason as the highest rational faculty. Then I discuss the recent debate between “additive” and “transformative” interpretations of the relationship betweeen sensibility and the understanding, before proposing that we should interpret Kant as endorsing a moderate form of the “transformative” reading, which captures important elements of both the “additive” and the “transformative” account.