bluuebunny/crossref_metadata_2025 huggingface dataset:
Testosterone promotes intestinal replication and dissemination of Coxsackievirus B3 in an oral inoculation mouse model
Authors: Dhalech Adeeba H. , Corn Caleb M. , Mangale Vrushali , Syed Fahim , Condotta Stephanie A. , Richer Martin J. , Robinson Christopher M.
Published: December 2021

Enteroviruses initiate infection in the gastrointestinal tract, and sex is often a biological variable that impacts pathogenesis. Previous data suggest that sex hormones can influence intestinal replication of Coxsackievirus B3 (CVB3), an enterovirus in thePicornaviridaefamily. However, the specific sex hormone(s) that regulate intestinal CVB3 replication is poorly understood. To determine if testosterone promotes intestinal CVB3 replication, we orally inoculated male and femaleIfnar-/-mice that were treated with either placebo or testosterone-filled capsules. Following oral inoculation, we found that testosterone-treated male and female mice shed significantly more CVB3 in the feces than placebo-treated mice indicating that testosterone enhances intestinal replication. Similarly, testosterone enhanced viral dissemination in both sexes as we observed higher viral loads in peripheral tissues following infection. Further, male mice treated with testosterone also had a higher mortality rate than testosterone-depleted male mice. Finally, we observed that testosterone significantly affected the immune response to CVB3. We found that testosterone broadly increased pro-inflammatory cytokines and chemokines while decreasing the number of splenic B cells and dendritic cells following CVB3 infection. Moreover, while testosterone did not affect the early CD4 T cell response to CVB3, testosterone reduced the activation of CD8 T cells. These data indicate that testosterone can promote intestinal CVB3 replication and dissemination while impacting the subsequent viral immune response.

Importance

Biological sex plays a significant role in the outcome of various infections and diseases. The impact of sex hormones on intestinal replication and dissemination of Coxsackievirus B3 remains poorly understood. Using an oral inoculation model, we found that testosterone enhances CVB3 shedding and dissemination in male and female mice. Further, testosterone can alter the immune response to CVB3. This work highlights the role of testosterone in CVB3 pathogenesis and suggests that sex hormones can impact the replication and dissemination of enteric viruses.
(μ-2,2′,2′′,2′′′-{[Pyrazine-2,3,5,6-tetrayltetrakis(methylene)]tetrakis(sulfanediyl)}tetraacetato)bis[aquanickel(II)] heptahydrate
Authors: Pacifico Jessica , Stoeckli-Evans Helen
Published: December 2021

Reaction of the ligand 2,2′,2′′,2′′′-{[pyrazine-2,3,5,6-tetrayltetrakis(methylene)]tetrakis(sulfanediyl)}tetraacetic acid (H4L1), with NiCl2 leads to the formation of a binuclear complex, (μ-2,2′,2′′,2′′′-{[pyrazine-2,3,5,6-tetrayltetrakis(methylene)]tetrakis(sulfanediyl)}tetraacetato-κ5
O,S,N
1,S′,O′:κ5
O′′,S′′,N
4,S′′′,O′′′)bis[aquanickel(II)] heptahydrate, {[Ni2(C16H16N2O8S4)(H2O)2]·7H2O} (I). It crystallizes with two half molecules in the asymmetric unit. The complete molecules are generated by inversion symmetry, with the center of the pyrazine rings being located at crystallographic centres of inversion. The ligand coordinates two NiII ions in a bis-pentadentate manner and the sixfold coordination sphere of each nickel(II) atom (NiS2O3N) is completed by a water molecule. The complex crystallized as a hepta-hydrate. The binuclear complexes are linked by Owater—H...Ocarbonyl hydrogen bonds, forming layers parallel to the (101) plane. This layered structure is additionally stabilized by weak C—H...O hydrogen bonds. Further O—H...O hydrogen bonds involving binuclear complexes and solvent water molecules, together with weak C—H...S hydrogen bonds, link the layers to form a supramolecular framework.
Call to service: The Register of Australian Accountants for National Service 1940–1944
Authors: Cobbin Phillip E. , Funnell Warwick
Published: December 2021

Purpose

The paper explores the creation in Australia of the Register of Accountants for National Service. Established at the outset of the Second World War, the Register operated for four years from June 1940 providing voluntary, non-remunerated, part-time and after-hours services to a highly stressed and seriously stretched federal government bureaucracy by members of the main Australian professional accounting bodies. Departments of the Navy, Army, Air Force, Supply and Development and Munitions were the largest consumers of the services offered.

Design/methodology/approach

The study of the Register relies mainly on an extensive archive of war-time documentation from the Federal Government and various accounting professional institutes which has survived, predominantly in the National Archives of Australia. The resource is particularly rich in material covering the complex negotiation processes that brought the Register into operation together with documentation recording and reporting the work of the Register. The themes of professionalization, institutional legitimacy, volunteerism and patriotism are all invoked to explain the presence of the Register in the machinery of government that was assembled to deliver the ultimately successful war effort. Created by the principal professional accounting institutes, the Register attests to the commitment of their members to the war effort and, thereby, the importance of the profession to Australian society.

Findings

The perilous situation of Australia at a time of war provided a compelling incentive for the accounting profession to organise itself in an efficient and highly effective manner to assist with the war effort. The disparate and somewhat fractured accounting profession at the time was able to work together in a structured, cohesive and disciplined manner to provide voluntary services when called upon. To deliver the voluntary services promised, a purpose-built set of institutional arrangements was put in place. An extensive inventory of the potential services that could be provided by members of the main professional accounting bodies was conducted to facilitate the smooth matching of government needs with services available.

Research limitations/implications

Discussion focusses only on Australia where the Register was unique. No other examples have been discovered where a profession has self-mobilised to serve a nation in a time of war. A further limitation is that the activities reported are restricted to self-reporting by the Register and a small loose collection of documents prepared by the Department of the Navy.

Originality/value

The uniqueness of the Register is the core of the originality and value of this study. How and why it came into being and the method by which it completed the “task” assigned to it stand as testament to a profession strategically placed to contribute in a substantive manner to the war effort at minimal cost to the nation.
A decision model for efficient service design in the sharing economy: a service triad perspective
Authors: Chowdhury Md Maruf Hossan , Sajib Shahriar , Scerri Moira , Khan Eijaz Ahmed
Published: December 2021

Purpose

Sharing economy-based service platforms are a relatively new way of delivering services that have received increasing attention from both practitioners and researchers. However, current research in the area is still developing in terms of offering practical insight in conjunction with a decision model that may help to determine optimal strategies for efficient service design in the sharing economy from a service triad perspective. Exploring this gap in the literature, this paper aims to develop and apply a decision model that enables managers to identify and prioritise the efficiency attributes of sharing economy-based services. It also aids in designing optimal strategies to enhance efficiency over time based on the insights obtained from users (buyers and sellers) and platform providers.

Design/methodology/approach

This study adopts a mixed-methods approach. The qualitative approach comprised an extensive literature review followed by in-depth interviews, and the quantitative approach adopted the quality function deployment (QFD) integrated optimisation technique to design and prioritise the most optimal strategy emanating from the application of a decision model.

Findings

The findings revealed that establishing global distribution, continued technological research and development (R&D) and enhancing the transactional platform are the most important strategies in the context of sharing economy platform providers (e.g. accommodation-based-platform service providers). This study also revealed that as the importance weights of the efficiency attributes changed over time, so too did the portfolio of strategies used to attain an optimal efficiency level.

Originality/value

The decision model brings a richer conceptual understanding of the dynamic changes over time that occur in the business ecosystem. It also allows managers of sharing economy-based platforms to select optimal strategies and make astute decisions towards achieving efficient service design.
COVID-19 pandemic: consumers' purchase intention of indoor fitness products during the partial lockdown period in Singapore
Authors: Cho Heetae , Chiu Weisheng
Published: December 2021

Purpose

The study aims to explore how the perception of coronavirus disease 2019 (COVID-19) affects argument quality of advertisement, attitude and purchase intentions of the indoor fitness products based on the elaboration likelihood model (ELM). Moreover, the moderating effect of exercise involvement was examined.

Design/methodology/approach

A total of 283 consumers in Singapore were recruited during the partial lockdown period. Data analysis was employed using the partial least squares structural equation modeling (PLS-SEM).

Findings

The results of data analysis showed that perception of COVID-19 affected argument quality of advertisement, attitude and purchase intention of indoor fitness products. Meanwhile, argument quality resulted in a favorable attitude toward indoor fitness products, which, ultimately, led to the purchase intention. In addition, exercise involvement positively moderated the influence of argument quality on attitude.

Originality/value

The findings provide implications for businesses and researchers to understand sport consumer behavior during the COVID-19 pandemic.
An hp-version adaptive finite element algorithm for eigensolutions of moderately thick circular cylindrical shells via error homogenisation and higher-order interpolation
Authors: Wang Yongliang , Wang Jianhui
Published: December 2021

Purpose

This study presents a novel hp-version adaptive finite element method (FEM) to investigate the high-precision eigensolutions of the free vibration of moderately thick circular cylindrical shells, involving the issues of variable geometrical factors, such as the thickness, circumferential wave number, radius and length.

Design/methodology/approach

An hp-version adaptive finite element (FE) algorithm is proposed for determining the eigensolutions of the free vibration of moderately thick circular cylindrical shells via error homogenisation and higher-order interpolation. This algorithm first develops the established h-version mesh refinement method for detecting the non-uniform distributed optimised meshes, where the error estimation and element subdivision approaches based on the superconvergent patch recovery displacement method are introduced to obtain high-precision solutions. The errors in the vibration mode solutions in the global space domain are homogenised and approximately the same. Subsequently, on the refined meshes, the algorithm uses higher-order shape functions for the interpolation of trial displacement functions to reduce the errors quickly, until the solution meets a pre-specified error tolerance condition. In this algorithm, the non-uniform mesh generation and higher-order interpolation of shape functions are suitable for addressing the problem of complex frequencies and modes caused by variable structural geometries.

Findings

Numerical results are presented for moderately thick circular cylindrical shells with different geometrical factors (circumferential wave number, thickness-to-radius ratio, thickness-to-length ratio) to demonstrate the effectiveness, accuracy and reliability of the proposed method. The hp-version refinement uses fewer optimised meshes than h-version mesh refinement, and only one-step interpolation of the higher-order shape function yields the eigensolutions satisfying the accuracy requirement.

Originality/value

The proposed combination of methodologies provides a complete hp-version adaptive FEM for analysing the free vibration of moderately thick circular cylindrical shells. This algorithm can be extended to general eigenproblems and geometric forms of structures to solve for the frequency and mode quickly and efficiently.
Critical success factors of green hotel investment in Taiwan
Authors: Liu Kuo-Ning , Hu Clark
Published: December 2021

Purpose

This study aims to address research gaps by constructing critical success factors (CSFs) in the context of green hotel investment in Taiwan. It contributes to the domain knowledge to cultivate Taiwan’s green hotel development in the future.

Design/methodology/approach

The authors secured 20 prominent green hotel management/owners/architects as crucial informants. The first stage used the Delphi method to collect expert opinions (i.e. CSFs) and the second stage applied the analytic hierarchy process to analyze the importance of CSFs.

Findings

The results show that the “financial investment benefits” is considered the most crucial success factor for the green hotel investment. However, to balance long-term economic development with environmental impact, green hotel investors should consider other aspects of the research to sustain future financial performance returns.

Research limitations/implications

Further studies should consider regional characteristics to accommodate geographic/social differences and hotel types to explore possible CSFs for the green hotel investment. The authors suggest including panel experts from government officials and prominent scholars to represent a broader but different view on subject matters. They also offer implications for investors’ governmental policies, hotelier cognition and customer-related aspects in green hotel investment.

Originality/value

This study built a hierarchical framework based on the CSF concept by evaluating priority differences between hotel management and hotel owners/architects. Such findings help investors’ effective decision-making through considering factors’ relative importance for green hotel investments.
Addressing critical failure factors and barriers in implementing Lean Six Sigma in Italian public hospitals
Authors: Marolla Giuliano , Rosa Angelo , Giuliani Felice
Published: December 2021

Purpose

During the past few decades, Lean Six Sigma (LSS) in the health-care sector has received increasing attention from both researchers and practitioners because it plays an imperative role in quality improvement and cost reduction initiatives. Although researchers have often focussed on evidence of model effectiveness through the study of performance indicators, too little attention has been given to the factors that lead to implementation failure and the causal relationships among them. This study aims to investigate the factors that may inhibit the successful implementation of the method by focussing on Italian public hospitals.

Design/methodology/approach

Through the use of the Delphi technique and fuzzy cognitive maps, this paper derives new and relevant results for researchers, hospital managers and policymakers.

Findings

The results show the factors with the greatest impact on LSS implementation and provide insight into the causal links and degrees of influence between critical failure factors and performance variables.

Practical implications

The findings could be considered useful, in particular, to hospital managers and policymakers, who could leverage the suggestions derived from the study to address LSS implementation.

Originality/value

This work overcomes a gap in the literature related to the absence of studies on the causal relationships between factors that determine the success or failure of LSS implementation.
Individual entrepreneurial orientation on MSME's performance: the mediating effect of employee motivation and the moderating effect of government intervention
Authors: Kyal Hitesh , Mandal Anirban , Kujur Fedric , Guha Sriparna
Published: December 2021

Purpose

This research would like to address the issues associated with individual entrepreneurial orientation, which involves entrepreneurial leadership and entrepreneurial ability as the key determinants of MSME growth. It will also explore both mediating and moderating roles of employee motivation and government intervention, respectively during the pandemic situation.

Design/methodology/approach

A purposive sampling technique was applied during pilot study and during the final data collection phases. Exploratory Factor Analysis (EFA) was conducted using varimax rotation to reduce a large number of variables into a smaller set of interpretable underlying factors. Further CFA and SEM are respectively applied to examine the psychometric properties of the scales and test the hypotheses of the research model.

Findings

The study's findings revealed a favourable association between entrepreneurial orientation, business financing, management, market practices, and MSME growth performance. The results support the notion that government policy plays a significant role as a full moderator.

Practical implications

Although the MSME sector receives government support, its implementation requires a skilled leader who can run the business profitability. The findings support this objective.

Originality/value

This paper seeks to give important insights into one of the understudied but quickly expanding MSME entrepreneurship, and how this environment influences individual entrepreneurial orientation and the formation of entrepreneurial leadership. This opens up a previously unexplored area for fresh insights and future study on enhancing entrepreneurship development research and practice for the MSME sector.
Measurement invariance of the modified brand luxury index scale across gender, age and countries
Authors: Yu Shubin , Hudders Liselot
Published: December 2021

Purpose

Many instruments have been developed to measure the perceived luxuriousness of brands, but one of the most frequently used scales is the “brand luxury index” (BLI) from Vigneron and Johnson (2004) that distinguishes between high- and low-luxury brands. Despite its popularity and widespread use in academic research, the scale's psychometric properties and equivalence across cultures have been questioned. Recently, modified versions of the scale have been developed to strengthen the quality of the measurement. However, the performance and the measurement invariance of the modified version have not yet been investigated. The current paper aims to test the model fit of the modified BLI scale and the measurement invariance across gender, age and country groups using nine datasets from a total of three different countries.

Design/methodology/approach

This paper conducts a multi-group CFA to examine the measurement invariance of the BLI scale. Nine datasets were used in this study. The data were collected across three countries, the United States (5 datasets), China (2 datasets) and India (2 datasets) from 2016 to 2018.

Findings

The results of this analysis suggest that the modified BLI scale has an acceptable model fit and can be interpreted equivalently across gender and age groups. Metric invariance was found among the US, China and India. However, scalar measurement invariance was established only across two countries: the US and India. A follow-up analysis shows that partial scalar invariance can be established across the US, China and India when removing constraints on the parameters of three items: exclusive, precious and sophisticated.

Originality/value

This study is the first study to test the model fit of the modified BLI scale. The findings of this paper contribute to both the academia and industry. The authors recommend scholars and marketers to use a modified 19-item BLI scale to measure the perceived luxuriousness of brands in future research. First, the modified BLI scale tested in the current study offers very good performance with model fit values of a quality that has rarely been seen in prior research. The original scale of Vigneron and Johnson (2004) has been criticized for its poor model fit (Christodoulides et al., 2009). The modified scale of Doss and Robinson (2013) also has problems with the fit value. Second, the modified 19-item scale also shows adequate measurement invariance across different gender, age and countries. For scholars and marketers, the establishment of the metric invariance of the modified 19-item BLI scale implies that the scale can be used across gender, age and countries (the US, China and India) if the purpose of the study is to understand the relationship between some variables and perceived luxuriousness of a brand.
Does the IFRS improve earnings quality? A comparison of Turkish GAAP and IFRS
Authors: Karapınar Aydın , Zaif Figen
Published: December 2021

Purpose

The purpose of this study is to reveal the effect on earnings quality of switching to International Financial Reporting Standards (IFRS) from Turkish generally accepted accounting principles (GAAP) by comparing two sets of financial statements based on Turkish GAAP and IFRS.

Design/methodology/approach

This study is based on mathematical modeling. The variables (total assets, net income, total accruals, cash receivables, return on assets and size) in the models are core to the quantitative research that examines the relationship between them. In this study, the total accruals are computed based on the indirect approach, and the prediction error of the model represents discretionary accruals that reflect earnings management. The data set includes financial data prepared under IFRS and Turkish GAAP. The univariate and multivariate analyses are conducted by SPSS.

Findings

The results of this study indicate that IFRS does not cause any significant differences in total assets, but the net income under IFRS is larger compared to that under the Turkish GAAP. It is also found that while there is no significant difference in total accruals, there is a difference in discretionary accruals. In other words, Turkish firms use income-reducing discretionary accruals when adopting IFRS.

Originality/value

This study provides more insights into the effect of IFRS on earnings quality. It also provides evidence of the effect of accounting culture on IFRS adoption. As a code-law country in Turkey, publicly traded firms have to prepare financial statements based on both Turkish GAAP, which is rule-based and restricts management decisions with strict rules, and the principle-based IFRS which leaves more room to manipulate. To the authors’ knowledge, this is the first study that reveals the effect of accounting standards on earnings management by comparing two sets of financials of the same period prepared under different standards.
The effect of mortality salience on status consumption among elderly individuals: the moderating role of chronological age and subjective age
Authors: Rezaee Vessal Saeedeh , Partouche-Sebban Judith
Published: December 2021

Purpose

Over the past two decades, a large body of research has examined the effect of the awareness of the inevitability of death on consumption behaviours. However, the literature has shed little light on the effect of mortality salience (MS) on elderly individuals. The present research specifically aims to challenge the effect of MS on status consumption among elderly individuals.

Design/methodology/approach

Two experiments were conducted among individuals over 50. The experiments manipulated MS to test its effect on status consumption.

Findings

The results demonstrate that MS positively influences the preference for status products among elderly individuals (experiment 1) and that this effect is less pronounced as elderly individuals age (experiment 2). Subjective age bias, defined as the potential gap between chronological age and subjective age, negatively moderates this effect (experiment 2).

Practical implications

Luxury marketers need to pay attention to generational cohorts rather than other demographic variables in the segmentation of their market. Moreover, subjective age may be a better segmentation variable for marketers than objective variables such as chronological age.

Originality/value

This research provides insights that support a better understanding of status consumption among elderly individuals and the role of subjective ageing in this process.
Viewpoint: the need to evolve to a service logic mindset in Latin America
Authors: Reynoso Javier
Published: December 2021

Purpose

The purpose of this viewpoint is to discuss the need to evolve from a service marketing approach to a service logic mindset throughout the organization in Latin America. In doing so, it addresses a void in the service literature due to the lack of attention on its uniqueness in this region.

Design/methodology/approach

To confirm the predominant approach of studying service and the need for a paradigm shift in service organizations, two independent journal article searches during 1989–2020 were conducted. The purpose was to learn where Latin American service researchers are focusing their research efforts and to discuss how the meaning of service applies to this region.

Findings

Forty-eight journal articles were analyzed and six distinctive groups were identified where service researchers are focusing their work on Latin America. Service has been studied mainly from the marketing perspective; with limited original research published in indexed journals; focused on making product-oriented promises, increasingly enabled by technology. The need for developing a service logic mindset throughout the organization has begun to be emphasized rather recently in the field. The variety of meanings of service and the complex context represent challenges for this enterprise.

Research limitations/implications

Future research is needed to work on a more comprehensive conceptualization of service at higher levels of analysis. Further context studies are required to enrich knowledge on service in Latin America. Service researchers and organizations should work on these two challenges to continue moving from the marketing perspective of service to a service logic mindset throughout the organization.

Originality/value

The paper points out the relevance of conducting further service research in Latin America, arguing that service has been studied mainly from the marketing perspective, and claiming the need to move to a service logic mindset. This viewpoint opens a discussion in the service research community toward a paradigm shift that, although inspired in Latin America, may not be necessarily limited to this region.
Editorial: the “nip and tuck” service framework: bright and dark side of beautification/modification services
Authors: Tsiotsou Rodoula H. , Klaus Philipp
Published: December 2021

Purpose

The purpose of this study is to propose a conceptual framework of beautification/modification services, to introduce the special issue on the topic “Mirror, Mirror on the Wall! Examining the Bright and Dark Side of Face and Body Beautification/Modification Services” and to provide a future research agenda.

Design/methodology/approach

Building on the available literature, the authors developed the “Nip and Tuck” service framework of beautification/modification services depicting the motives, benefits and outcomes while it identifies current industry trends.

Findings

The authors explore the antecedents and consequences (positive and negative) of consuming face and body beautification/modification services and integrate these in the “Nip and Tuck” service framework. In the framework, the authors acknowledge the critical role of new technologies such as augmented reality apps and the internet in enabling and transforming beautification/modification services into commodities. The framework also identifies the benefits consumers seek and derive from these services while it recognizes current trends that shape the industry. The authors conclude with a set of future research directions that arise from the framework and the papers in the special issue.

Practical implications

The attained insights are useful to managers of beautification and modification services seeking to understand and satisfy their customers’ needs while securing their well-being.

Social implications

Understanding the role of beautification and modification services in consumers’ well-being is essential for business managers and policymakers.

Originality/value

The authors propose a novel, “Nip and Tuck” framework of face and body beautification/modification services and its key antecedents and consequences while considering both their bright and dark sides.
Expectations of student with disability living in off-campus student housing in Ghana: a Gap Model approach
Authors: Attakora-Amaniampong Elvis , Appau Miller Williams , Kanton Osumanu Issaka
Published: December 2021

Purpose

Previous students' housing studies have neglected the need to study all-inclusive student housing and quality of services delivery among students with disability. This study explores the expectations in students' housing among university students living with disabilities (SWDs) in Ghana.

Design/methodology/approach

The study adopted a mixed-methods approach, involving 423 SWD selected from five public and three private universities across Ghana. Grounded on the Gap Model, the study employed exploratory factor analysis to extract factors of service quality delivery and universal building design for SWD living in off-campus students' housing.

Findings

The study uncovered that, expectations of SWD regarding building design specifications hinges more on inbuilt universal design than external building environment designs. SWD are more interested in safety, health, managerial assurances and security. In all, five factors provided a huge gap in services quality delivered by off-campus students' housing.

Practical implications

The Gap Model technique offers a framework that provides an insight for students' housing investors, managers, researchers and local authorities that provides an insight on the needs of SWD in student housing, thus making it possible to attain satisfactions amongst SWD.

Originality/value

Unlike health-related studies that deals with expectations of all-inclusive buildings for persons with disability in hospitals, this study uniquely uncovered the expectations of services delivery and building design support to SWD in the Ghanaian context.
Comparing the informativeness of sustainability disclosures versus ESG disclosure ratings
Authors: Eng Li Li , Fikru Mahelet , Vichitsarawong Thanyaluk
Published: December 2021

Purpose

The purpose of this paper is to examine the impact of sustainability disclosures and disclosure ratings on firm value. This paper compares the informativeness of sustainability disclosures in company reports versus environmental, social and governance (ESG) disclosure ratings. The authors examine the extent to which they provide incremental information.

Design/methodology/approach

The sample consists of panel data from over 2,600 publicly-listed non-financial US companies for the period 2014–2018. The authors obtain sustainability disclosures from Sustainability Accounting Standards Board (SASB) Navigator and ESG disclosure scores from Bloomberg. The authors regress market value and/or stock price on sustainability disclosures and ESG scores to evaluate information content.

Findings

ESG scores are positively associated with market value and price. Sustainability disclosures in the form of metrics and company-tailored narratives provide incremental information content on market value and/or price. Boilerplate disclosures reduce market value and price. Sustainability disclosures and ESG scores provide incremental information, suggesting that it would be beneficial to harmonize standards for reporting sustainability disclosures.

Research limitations/implications

The limitation is that the authors have only considered sustainability disclosures for a sample of US companies from two sources – SASB Navigator and Bloomberg.

Practical implications

The paper provides some evidence that may be pertinent to the debate on whether to harmonize the guidance on reporting sustainability issues.

Social implications

The paper provides evidence on the benefits to firms for reporting sustainability issues.

Originality/value

This paper is among the first to analyze company sustainability disclosures obtained from two different sources – SASB Navigator and ESG disclosure ratings – and compare them for relevance for company valuation. With SASB Navigator, the authors obtain further refinement into the nature of the information provided in the sustainability disclosures, that is, boilerplate, company-tailored or metrics disclosures.
State of the Field: Sensory History
Authors: Tullett William
Published: December 2021

This article surveys the state of the field of sensory history. Thinking historically about the senses has a long history across a range of disciplines heading back through Annales scholars into the nineteenth‐century and beyond. Sensory history — which has now attracted its own book series, networks, and centres — has continued to develop alongside the broader interdisciplinary field of sensory studies. The practice of sensory history raises methodological questions about ‘experience’, how historians can extract (or cannot) extract it from the archive, and what role forms of reconstruction can play in understanding the sensory past. Alongside some of these debates, this piece outlines some of the key emerging themes within recent sensory histories, including the relationship between technology, inequality, environments, and the senses. The article finishes with a suggestion that attending to the senses will have an important role to play in decolonizing historical archives and methods.
ModEst: Accurate estimation of genome size from next generation sequencing data
Authors: Pfenninger Markus , Schönnenbeck Philipp , Schell Tilman
Published: December 2021

Accurate estimates of genome sizes are important parameters for both theoretical and practical biodiversity genomics. Here we present a fast, easy‐to‐implement and accurate method to estimate genome size from the number of bases sequenced and the mean sequencing depth. To estimate the latter, we take advantage of the fact that an accurate estimation of the Poisson distribution parameter lambda is possible from truncated data, restricted to the part of the sequencing depth distribution representing the true underlying distribution. With simulations we show that reasonable genome size estimates can be gained even from low‐coverage (10×), highly discontinuous genome drafts. Comparison of estimates from a wide range of taxa and sequencing strategies with flow cytometry estimates of the same individuals showed a very good fit and suggested that both methods yield comparable, interchangeable results.
Back to the Future: Intellectual Challenges for Monetary Policy*
Authors: Borio Claudio
Published: December 2021

The central banking community is facing major challenges – economic, intellectual and institutional. A key economic challenge is the need to rebuild room for policy manoeuvre, which has fallen drastically over time. This lecture focuses on the intellectual challenge, that is, facts on the ground are increasingly testing the long‐standing analytical paradigms on which central banks can rely to inform their policies. It argues that certain deeply held beliefs underpinning those paradigms can complicate the task of regaining policy headroom.
Standardised packs and larger health warnings: visual attention and perceptions among Colombian smokers and non‐smokers
Authors: Sillero‐Rejon Carlos , Mahmoud Osama , Tamayo Ricardo M. , Clavijo‐Alvarez Alvaro Arturo , Adams Sally , Maynard Olivia M.
Published: December 2021

Aims

To measure how cigarette packaging (standardised packaging and branded packaging) and health warning size affect visual attention and pack preferences among Colombian smokers and non‐smokers.

Design

To explore visual attention, we used an eye‐tracking experiment where non‐smokers, weekly smokers and daily smokers were shown cigarette packs varying in warning size (30%‐pictorial on top of the text, 30%‐pictorial and text side‐by‐side, 50%, 70%) and packaging (standardised packaging, branded packaging). We used a discrete choice experiment (DCE) to examine the impact of warning size, packaging and brand name on preferences to try, taste perceptions and perceptions of harm.

Setting

Eye‐tracking laboratory, Universidad Nacional de Colombia, Bogotá, Colombia.

Participants

Participants (n = 175) were 18 to 40 years old.

Measurements

For the eye‐tracking experiment, our primary outcome measure was the number of fixations toward the health warning compared with the branding. For the DCE, outcome measures were preferences to try, taste perceptions and harm perceptions.

Findings

We observed greater visual attention to warning labels on standardised versus branded packages (F[3,167] = 22.87, P < 0.001) and when warnings were larger (F[9,161] = 147.17, P < 0.001); as warning size increased, the difference in visual attention to warnings between standardised and branded packaging decreased (F[9,161] = 4.44, P < 0.001). Non‐smokers visually attended toward the warnings more than smokers, but as warning size increased these differences decreased (F[6,334] = 2.92, P = 0.009). For the DCE, conditional trials showed that increasing the warning size from 30% to 70% reduced preferences to try (odds ratio [OR] = 0.48, 95% CI = [0.42,0.54], P < 0.001), taste perceptions (OR = 0.61, 95% CI = [0.54,0.68], P < 0.001); and increased harm perceptions (OR = 0.78, 95% CI = [0.76,0.80], P < 0.001). Compared with branded packaging, standardised packaging reduced our DCE outcome measures with ORs ranging from OR = 0.25 (95% CI = [0.17,0.38], P < 0.001) to OR = 0.79 (95% CI = [0.67,0.93], P < 0.001) across two brands. These effects were more pronounced among non‐smokers, males and younger participants. Unconditional trials showed similar results.

Conclusions

Standardised cigarette packaging and larger health warnings appear to decrease positive pack perceptions and have the potential to reduce the demand for cigarette products in Colombia.
Variations in chemical defences and patterns of natural enemy attack between native and introduced populations of fireweed (Senecio madagascariensis): Implications for biological control
Authors: Egli Daniella , Harvey Kerinne J. , Moore Ben D. , Mitchell Christopher , Olckers Terence
Published: December 2021

Native to South Africa, fireweed (Senecio madagascariensis Poiret; Asteraceae) is an annual or short‐lived perennial herb that is highly invasive in Australia, where it is a target for biological control. Preliminary research indicates that fireweed may be undergoing adaptive changes along its invasion gradient in Australia. Changes, such as a shift in plant chemical defence, may influence fireweed’s interaction with specialist insect herbivores, and hence the efficacy of a biocontrol program. As the testing of biocontrol candidates is a rigorous and lengthy process, confirmation of fireweed’s susceptibility to insect attack may assist in fast tracking candidate suitability, where changes in plant defensive chemistry are found. In a large experimental field study in fireweed’s native range, we compared the susceptibility of Australian and South African populations to insect natural enemy attack (in terms of plant biomass, insect richness and composition). Simultaneously, we assessed the variation in plant pyrrolizidine alkaloid concentrations and composition to rationalise any differences in natural enemy attack between populations. We found no significant differences in plant biomass across fireweed populations, despite significantly higher alkaloid concentrations in Australian populations. The composition of the endophagous (specialist) insect herbivore assemblage was related to alkaloid composition, but there were only minor differences in the assemblage between Australian and South African fireweed populations. Moreover, we found no significant differences in the abundance, richness or Shannon diversity indices of endophagous or ectophagous (generalist) insect herbivores between Australian and South African fireweed populations. Our results suggest that despite variations in chemical defence, Australian fireweed populations displayed neither reduced nor increased susceptibility to specialist insect herbivore attack, supporting the notion that if host‐specific biocontrol agents are released, their impact in Australia is unlikely to be influenced by any changes in plant chemical defence.
High severity fire promotes a more flammable eucalypt forest structure
Authors: Barker James W. , Price Owen F. , Jenkins Meaghan E.
Published: December 2021

Recent landscape‐scale wildfires in eastern Australia have made apparent the need for a greater understanding of the flammability dynamics of forested ecosystems. Fire severity is a measure of the impact of a fire on vegetation, but little is known about the landscape‐scale response of the fire‐prone dry sclerophyll forests of eastern Australia to different levels of fire severity. Species in these forests have multiple responses to fire, which can be dependent on the fire severity. In this study, we aimed to determine the effect of fire severity on the vegetation structure, and therefore flammability, of these forests. We addressed two hypotheses that 1) High severity fire would result in a denser understory than low severity fire after 5 years and that 2) High severity fire would reduce the vertical separation between understory and canopy after 5 years. Field surveys of 38 forest sites with differing fire severity but standardised time since fire and forest type, in Sydney region of New South Wales, Australia, were used to test these hypotheses. We found lower canopy cover and greater understory cover (0.5–4 m height) after high severity fire compared with sites which burnt at low severity. Vertical separation was less between the canopy and understory at sites after high severity fire than after low severity fire. The greater quantity of understory fuel and greater vertical continuity in fuel structure observed suggests a potential increase in forest flammability after high severity fire compared with lower severity fires in these forest types.
Morphometrics of nuchal ligament in greyhound in different neck and body positions
Authors: Ismail Sa'ad M.Y. , Murray Christina M. , Olusa Timothy A. O. , Ismail Mustafa M. , Hailat Nabil Q. , Yen Hung‐Hsun , Aldibi'i Ro'ya S. , Fanciullo Milena L. , Davies Helen M.S.
Published: December 2021

This study was conducted to describe the morphometrics of nuchal ligament and investigate the effects of different neck and body positions on the nuchal ligament in greyhounds. Nine adult greyhounds cadavers without any locomotion abnormalities were dissected through the neck musculature on the left side to expose the nuchal ligament. Three pins were placed to mark regions of interest on the nuchal ligament: at one cm cranial to the site of origin (the most dorsal point of the spinous process of the first thoracic vertebra), at the midpoint of the nuchal ligament and one cm caudal to the nuchal ligament site of insertion (close to the caudal aspect of the spinous process of the axis). Each cadaver was positioned on a masonite board and placed on a table on the floor in their lateral recumbency and seven different standardized body positions; P1–P7 were mimicked using goniometers and metal wires. Photographs were taken by positioning and fixing the camera above the nuchal ligament region. The length and widths (W1, W2 and W3) of nuchal ligament were measured using Image Pro software (Image‐Pro Express version 5.0) on standardized photographs of each of seven different body and neck positions. The length of nuchal ligament in relation to the neutral position (P1) was less (− 7%, p > 0·05) in P6 (neck elevated) and increased in all other positions (+1%, p > 0·05 for P2, +19%, p < 0·05 for P3, +37%, p < 0·05 for P4, +1%, p > 0·05 for P5, +40%, p < 0·05 for P7). Nuchal ligament width at the middle (W2) decreased significantly with P4 (− 26%, p < 0·05), and P7 (− 32%, p < 0·05). Also, nuchal ligament width at the site of origin (W3) decreased significantly with P4 (− 24%, p < 0·05) and P7 (−35%, p < 0·05). These findings reflect the need for clinical and biomechanical studies to describe in‐depth the gross anatomy of the nuchal ligament in greyhounds. They suggest that different neck and body positions change the shape, and hence, the function of the nuchal ligament during movement.
Risk factors for late recurrence in patients with nonvalvular atrial fibrillation after radiofrequency catheter ablation
Authors: Peng Zhang , Wen‐Heng Liu , Qing Zhao , Pin Sun , Shang‐Lang Cai , Mao‐Jing Wang , Ya‐Qi Pan
Published: December 2021

Objective

To identify the risk factors for postoperative atrial fibrillation (AF) recurrence in nonvalvular AF patients undergoing radiofrequency catheter ablation (CA).

Methods

We retrospectively reviewed the data from 426 of 450 AF patients who underwent CA. Patients were divided into two groups according to recurrence after the operation; the risk factors for AF recurrence were analyzed. A stratification system for lesions was created based on the cutoff of the risk factors; the associations among the subgroups and the AF recurrence rate were analyzed.

Results

AF recurrence occurred in 98 (23.0%) patients. Univariate analysis demonstrated that AF type, hypertrophic cardiomyopathy, left atrial diameter (LAD), left ventricular ejection fraction (LVEF), serum albumin, and D‐dimer concentrations were associated with AF recurrence. AF type (OR =2.907, p < .001), serum albumin concentration (OR =1.112, p < .05), and LAD (OR =1.115, p < .001) were independent risk factors for AF recurrence. The area under the ROC curve of LAD for the prediction of AF recurrence was 0.722 (95% CI: 0.664~0.779) and that of serum albumin for the prediction of AF recurrence was 0.608 (95% CI: 0.545~0.672). Further stratification revealed that patients with persistent or paroxysmal AF with LAD ≥43.5 mm and serum albumin concentration ≥42.2 g/L had a higher rate of AF recurrence than the reference group.

Conclusion

Atrial fibrillation type, LAD, and serum albumin concentration are risk factors for AF recurrence after CA in patients with nonvalvular AF. Patients with persistent AF with LAD ≥43.5 mm and serum albumin concentration ≥42.2 g/L have a higher risk of late AF recurrence after surgery.