bluuebunny/crossref_metadata_2025_split huggingface dataset:
More value from fewer resources: how to expand value stream mapping with ideas from circular economy
Authors: Hedlund Christer , Stenmark Petter , Noaksson Erik , Lilja Johan 
Published: November 2020

Purpose
The purpose of this paper is to discuss recent trends in the circular economy and investigate how value stream mapping (VSM) can be extended to more fully include some of the critical aspects of circular economy.

Design/methodology/approach
The findings are based on previous research that has explored the usage of VSM to include aspects of the environment and sustainability aspects. These ideas are then expanded to new ways to use VSM by mapping value of a product as it is; used, maintained, re-used, remanufactured, recycled, incinerated or used for landfill. The authors test out this approach through application in the waste management sector to identify possibilities for improvement and new business opportunities in what now is considered waste.

Findings
This paper introduces an expanded version of VSM that refines the existing Lean toolbox for exploring value and mapping value in a circular economy.

Practical implications
The aim of this paper is to expand the relevance and practical value of VSM as the world economy increasingly moves toward a circular one.

Originality/value
Today, VSM is a widespread method within Lean manufacturing that scrutinizes value creation within an organization or within a value chain. This paper describes how VSM can be refined to explore value streams in the afterlife of a product and explore waste as a resource utilization opportunity.
COVID-19, sustainable development and higher education: towards a recovery path
Authors: Leal Filho Walter 
Published: November 2020

Purpose
This paper aims to outline the impact of the COVID-19 pandemic to universities and how they may react.

Design/methodology/approach
A description of the impact of the COVID-19 pandemic to higher education institutions is presented at different levels.

Findings
Even though the COVID-19 pandemic affects higher education institutions in many ways, there are some measures which may be undertaken to mitigate its impacts.

Practical implications
The measures suggested may assist universities at present, and in future recovery efforts.

Originality/value
The value of the paper resides on a multi-perspective analysis of higher education institutions can do, as part of the recovery efforts in face of the pandemic.
Impact of network effects on service provider performance in digital business platforms
Authors: Vakeel Khadija Ali , Malthouse Edward C. , Yang Aimei 
Published: November 2020

PurposeDigital business platforms (DBPs) such as Alibaba and Google Shopping are partnership networks that use the Internet to bring service providers (e.g. retail vendors) and customers together. One of the benefits of DBPs is network effects, in which customers can purchase from multiple providers, giving rise to a unique network. However, few studies have explored which service providers benefit from network effects and which do not.Design/methodology/approachUsing the theories of transaction costs and network analysis, the authors apply network models to DBPs to understand which service providers benefit from network effects.FindingsThe authors identify three segments of service providers: (1) those with high prominence (connection to providers with high network centrality), (2) those with high network constraint (adjacent to isolated providers) and (3) those with low prominence and constraint. The authors find that segments (1) and (3) benefit from reciprocated customer exchanges, and thus benefit from network effects, while high constraint segment (2) providers do not benefit from reciprocated exchanges. Moreover, the authors find that for segments (2) and (3) future sales have a negative association with unreciprocated customer exchanges, while segment (1) has no significant association between unreciprocated exchanges and future sales.Research limitations/implicationsThe authors discuss implications for a multisided platform (MSP), as it decides which service providers to attract, promote and recommend. They can use this study’s results to know which segments of providers will increase network effects to make the platform more valuable.Practical implicationsThis paper provides managers of service platforms with strategies for managing relations with their service providers.Social implicationsService platforms are an important and disruptive business model. The authors need to understand how network effects operate to create efficient platforms.Originality/valueThis paper extends the literature on MSPs by quantifying network effects and showing not all service providers benefit equally on an MSP from network effects. Critical insights into network effects on the MSP are provided, including different ways it can impact provider sales.
Pandemic's effect on the relationship between lean implementation and service performance
Authors: Tortorella Guilherme , Narayanamurthy Gopalakrishnan , Godinho Filho Moacir , Portioli Staudacher Alberto , Mac Cawley Alejandro Francisco 
Published: November 2020

PurposeThis paper aims at examining the impact that COVID-19 pandemic and its related work implications have on the relationship between lean implementation and service performance.Design/methodology/approachThe author surveyed service organizations that have been implementing lean for at least two years and remotely maintained their activities during the COVID-19 outbreak. Multivariate data techniques were applied to analyze the dataset. This study was grounded on sociotechnical systems theory.FindingsThe findings indicate that organizations that have been implementing lean services more extensively are also more likely to benefit from the effects that the COVID-19 had on work environments, especially in the case of home office. Nevertheless, social distancing does not appear to mediate the effects of lean services on both quality and delivery performances.Originality/valueSince the pandemic is a recent phenomenon with unprecedented effects, this research is an initial effort to determine the effect the pandemic has on lean implementation and services' performance, providing both theoretical and practical contributions to the field.
Top managers' improvisational decision-making in crisis: a paradox perspective
Authors: Tabesh Pooya , Vera Dusya M. 
Published: November 2020

PurposeThe purpose of this paper is to describe how top management teams' expertise in comprehensive and intuitive decision-making contributes to effective improvisational decision-making in times of crisis. Also, improvisational decision-making, as a means for balancing or transcending the dualities of comprehensive and intuitive decision processes, enables the three strategic decision-making processes to coexist and contribute to decision-quality when in crisis.Design/methodology/approachAfter providing a general overview of comprehensive, intuitive and improvisational decision-making and introducing paradox theory, this paper offers a conceptual model of the link between improvisational decision-making and decision quality in crisis situations. Three boundary conditions are discussed: expertise in comprehensive decision-making, expertise in intuitive decision-making and the paradoxical balanced combination of comprehensive and intuitive decision-making. Two brief cases are included to illustrate the theory.FindingsAlthough comprehensive and intuitive decision-making are rooted in distinct information processing approaches with different cognitive demands and at times contradictory logics, they can be combined in unique ways when senior executives improvise decisions in crisis situations.Practical implicationsParticularly in the contexts of crises, it is critical for managers to understand the value of improvisational decision-making and the balanced combination of decision-making tools available to them in order to make rapid and quality decisions. Potential action research interventions are suggested.Originality/valueThis paper offers an integrated model of decision-making, encompassing comprehensive, intuitive and improvisational processes and highlights the combinatory and synergistic nature of these approaches in a crisis.
Determining factors of key audit matter disclosure in Thailand
Authors: Wuttichindanon Suneerat , Issarawornrawanich Panya 
Published: November 2020

Purpose
In Southeast Asia, auditors play a crucial role in the quality of financial reports. With the introduction of a new format of auditors’ report that requires disclosure of key audit matters (KAM), the disclosure practice of auditors is, thus, of great interest. Specifically, this study aims to investigate the factors that auditors take into consideration when issuing KAMs.

Design/methodology/approach
The research design is quantitative, with a focus on the number of KAM disclosures issued by auditors. As existing studies rely on the number of KAM disclosures in the analysis, this current research, thus, uses the quantity of KAM disclosures for comparison purposes. The analysis relies on secondary data and multiple regression analysis is used to establish the association between the number of KAM disclosures and three groups of determining factors, namely, auditor characteristics, corporate governance mechanisms and firm characteristics.

Findings
The significant determining factors of KAM disclosure include auditor’s litigation risk, firm complexity, profitability and industry type. Firms using a Big 4 audit firm, firms with many subsidiaries and firms in the technology, property and construction and finance industries have higher numbers of KAMs, while highly profitable firms issue lower numbers of KAMs. As for corporate governance mechanisms, the number of KAMs is significantly positively correlated with the number of independent directors (p < 0.10).

Originality/value
This research includes key corporate governance parties in the examination, including external auditors, independent directors and audit committees. The finding affirms the influence of Big 4 on KAM disclosure in Southeast Asia, while their roles are not significant in Western samples. The result also unearths the monitoring role of independent directors in KAM disclosure. The role of the audit committee in KAM disclosure is insignificant in Thai samples, while the committee role is statistically significant in the Western samples. Variations in the findings between this study and previous research could be attributed to differences in institutional settings between both regions.
Financial performance following discontinued operations
Authors: Guragai Binod , Hutchison Paul D. 
Published: November 2020

Purpose
Prior literature provides empirical evidence that financial performance improves for core remaining operations after a firm discontinues some of their operations. This study aims to examine whether the association between discontinued operations and future financial performance improvement is affected by a regulatory rule (i.e. Statement of Financial Accounting Standards 144 [SFAS 144]) that significantly altered the reporting requirements of discontinued operations. This study also examines whether the association is dependent on the profitability of the operations discontinued.

Design/methodology/approach
Ordinary least square regressions are used to test the association between discontinued operations and financial performance improvement, conditional on the profitability of operations discontinued in the pre-SFAS 144 and SFAS 144 regulatory regimes. Data on profitability of operations discontinued is hand-collected.

Findings
Results suggest that firms experience improvement in financial performance following the reporting of discontinued operations in the pre-SFAS 144 era. Using hand-collected data on the profitability of operations discontinued, this research study also shows that improvement in performance is stronger for firms that discontinue loss operations compared to those that discontinue profitable operations.

Originality/value
This study explores the impact of regulatory change on the association between discontinued operations and future performance. Furthermore, unique hand-collected data is used to understand whether financial performance improvement is conditional on the profitability of the operations discontinued. Results documented in this paper should be of interest to investors, regulators and analysts in understanding the long-term strategic implications of discontinued operations.
Stomping in silence: Conceptualizing trampling effects on soils in polar tundra
Authors: Tuomi Maria , Väisänen Maria , Ylänne Henni , Brearley Francis Q. , Barrio Isabel C. , Anne Bråthen Kari , Eischeid Isabell , Forbes Bruce C. , Jónsdóttir Ingibjörg S. , Kolstad Anders L. , Macek Petr , Petit Bon Matteo , Speed James D. M. , Stark Sari , Svavarsdóttir Kristin , Thórsson Jóhann , Bueno C. Guillermo 
Published: November 2020

Abstract

Ungulate trampling modifies soils and interlinked ecosystem functions across biomes. Until today, most research has focused on temperate ecosystems and mineral soils while trampling effects on cold and organic matter‐rich tundra soils remain largely unknown.

We aimed to develop a general model of trampling effects on soil structure, biota, microclimate and biogeochemical processes, with a particular focus on polar tundra soils. To reach this goal, we reviewed literature about the effects of trampling and physical disturbances on soils across biomes and used this to discuss the knowns and unknowns of trampling effects on tundra soils.

We identified the following four pathways through which trampling affects soils: (a) soil compaction; (b) reductions in soil fauna and fungi; (c) rapid losses in vegetation biomass and cover; and (d) longer term shifts in vegetation community composition.

We found that, in polar tundra, soil responses to trampling pathways 1 and 3 could be characterized by nonlinear dynamics and tundra‐specific context dependencies that we formulated into testable hypotheses.

In conclusion, trampling may affect tundra soil significantly but many direct, interacting and cascading responses remain unknown. We call for research to advance the understanding of trampling effects on soils to support informed efforts to manage and predict the functioning of tundra systems under global changes.

A free Plain Language Summary can be found within the Supporting Information of this article.
Neural representation of prediction error signals in substance users
Authors: Tolomeo Serenella , Yaple Zachary A. , Yu Rongjun 
Published: November 2020

AbstractAbnormal decision making can result in detrimental outcomes of clinical importance, and decision making is strongly linked to neural prediction error signalling. Activation likelihood estimation (ALE) meta‐analyses were used to examine the neural correlates of prediction error signals of individuals taking different types of substances and healthy controls with contrast and conjunction analyses. Twenty‐eight studies were included in the meta‐analysis, representing 424 substance users' individuals and 834 healthy control individuals. Robust brain activity associated with prediction error signals in substance users was found for the bilateral striatum and insula. Healthy control subjects also activated bilateral striatum, midbrain, right insula and right medial‐inferior frontal gyrus. Compared with healthy controls, substance users showed blunted activity in the bilateral putamen, right medial‐inferior frontal gyrus and insula. The current meta‐analysis of cross‐sectional findings investigated neural prediction error signals in substance users. PE abnormalities in substance users might be related to poor decision making. In conclusion, the present study helps identify the pathophysiological underpinnings of maladaptive decision making in substance users.
Shaping ability of two root canal instrumentation systems in oval‐shaped canals: A microcomputed tomography study
Authors: Xavier Suelen Recepute , de Lima Carolina Oliveira , Marceliano‐Alves Marília Fagury Videira , Lacerda Mariane Floriano Lopes Santos , Lopes Ricardo Tadeu , Campos Celso Neiva 
Published: November 2020

AbstractThe objective was to evaluate the shaping ability of XP‐endo Shaper and Mtwo systems in oval‐shaped canals preparation by microcomputed tomography (micro‐CT) along the entire canal. The volume, surface area and percentage of unprepared area were evaluated by image processing in entire canal and apical third (5 mm). Apical transportation and centring ability were evaluated at 3, 5 and 7 mm from the apex. Forty single‐canal oval canines were paired in two groups (n = 20) according to the instrumentation system: XP‐endo Shaper and Mtwo. The teeth were scanned by micro‐CT before and after instrumentation, using a thermal vat at 37°C. The XP‐endo Shaper system was more effective in the instrumentation of oval‐shaped canals when compared to Mtwo system, resulting in greater volume increases and lower percentage of unprepared canals walls in apical region. Regarding apical transportation and centring ability, no statistical difference was observed.
Male factor infertility trends throughout the last 10 years: Report from a tertiary‐referral academic andrology centre
Authors: Fallara Giuseppe , Cazzaniga Walter , Boeri Luca , Capogrosso Paolo , Candela Luigi , Pozzi Edoardo , Belladelli Federico , Schifano Nicolò , Ventimiglia Eugenio , Abbate Costantino , Papaleo Enrico , Viganò Paola , Montorsi Francesco , Salonia Andrea 
Published: November 2020

AbstractBackgroundTrends of male factor causes of couples' infertility over time have been poorly investigated.ObjectiveWe investigated trends in the causes of pure male factor infertility (MFI) throughout the last 10 years in a tertiary‐referral academic andrology center.Material and MethodsBaseline characteristics at first presentation from a cohort of 1647 consecutive male factor infertility patients belonging to primary infertile couples between 2008 and 2018 have been comprehensively collected over time. Seven major causes of male factor infertility were identified: varicocoele; history of cryptorchidism; hypogonadism (primary and secondary); obstructive azoospermia; genetic abnormalities; other causes (large group including the remnant conditions of known causes); and idiopathic infertility. Rates of different male factor infertility causes over the study period were analyzed. Multivariable logistic regression models tested the likelihood of male factor infertility causes over time. Estimated trends were explored graphically.ResultsOf all, varicocoele was found in 615 (37.3%), cryptorchidism in 124 (7.5%), genetic abnormalities in 61 (3.7%), hypogonadism in 165 (10%), obstructive conditions in 55 (3.3%), other causes in 129 (7.8%) patients, and idiopathic infertility in 498 (30.3%) patients, respectively. Over time, a reduction in the proportions of cryptorchidism and varicocoele (all P < 0.001) cases was observed, along with an increase in the proportions of hypogonadism, other causes of MFI and idiopathic cases (all P ≤ 0.01). Rates of genetic and obstructive cases remained stable. The observed trends were confirmed at logistic regression models.Discussion and ConclusionsA decreasing trend in the proportions of varicocoele and cryptorchidism at first presentation was observed over the last 10 years; conversely, the proportions of idiopathic cases, hypogonadal patients, and infertile men presenting with other male factor infertility causes significantly increased over the same time frame at a single tertiary‐referral academic andrology center.
Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator
Authors: Logie Justin , Maroun Warren 
Published: November 2020

AbstractThis research adds to the audit quality literature by examining inspection findings generated by an independent regulator in an African setting. The study is concerned with the nature of weaknesses identified at both firm and engagement level, categorising inspection findings according to their possible impact on audit quality and identifying those aspects of audit practice which result in inspection findings. An exploratory research design is used. Inspection findings are reviewed and categorised with results presented graphically. Several audit quality weaknesses at the firm and engagement level are revealed. The number of audit practice deficiencies move in tandem with incidences of poor documentation standards. In addition, the frequency and impact of inspection findings are affected by: (1) the subjectivity of processes used to test balances and transactions; (2) the extent to which applicable standards are principles‐based rather than procedural; and (3) the need to develop tailored test procedures to address relevant risks. At the practical level, the findings are important for engagement leaders, regulators, audit committees and investors interested in understanding better those aspects of audit practice which are likely to result in lower‐quality audits and less reliable audit reports. At the empirical level, the study provides an original review of audit quality inspection findings from a novel setting. An exploratory design complements the largely positivist‐inspired research on audit quality and examines a practice‐focused perspective on audit quality which moves away from inferential testing of quality surrogates.
Clinical features and outcomes of patients with stage I multiple primary lung cancers
Authors: Shintani Yasushi , Okami Jiro , Ito Hiroyuki , Ohtsuka Takashi , Toyooka Shinichi , Mori Takeshi , Watanabe Shun‐ichi , Asamura Hisao , Chida Masayuki , Date Hiroshi , Endo Shunsuke , Nagayasu Takeshi , Nakanishi Ryoichi , Miyaoka Etsuo , Okumura Meinoshin , Yoshino Ichiro ,   The Japanese Joint Committee of Lung Cancer Registry
Published: November 2020

AbstractThe number of patients with multiple primary lung cancers (MPLC) is rising. We studied the clinical features and factors related to outcomes of MPLC patients using the database of surgically resected lung cancer (LC) cases compiled by the Japanese Joint Committee of Lung Cancer Registry. From the 18 978 registered cases, 9689 patients with clinical stage I non‐small‐cell lung cancer who achieved complete resection were extracted. Tumors were defined as synchronous MPLC when multiple LC was simultaneously resected or treatment was carried out within 2 years after the initial surgery; metachronous MPLC was defined as second LC treated more than 2 years after the initial surgery. Of these cases, 579 (6.0%) were synchronous MPLC and 477 (5.0%) metachronous MPLC, with 51 overlapping cases. Female sex, nonsmoker, low consolidation‐tumor ratio (CTR), and adenocarcinoma were significantly more frequent in the synchronous MPLC group, whereas patients with metachronous MPLC had higher frequencies of male sex, smoker, chronic obstructive pulmonary disease (COPD), and nonadenocarcinoma. There was no significant difference in survival rate between patients with and without synchronous or metachronous MPLC. Age, gender, CTR for second LC, and histological combination of primary and second LC were prognostic indicators for both types of MPLC. Logistic regression analysis showed that female sex, history of malignant disease other than LC, and COPD were risk factors for MPLC incidence. The present findings could have major implications regarding MPLC diagnosis and identification of independent prognostic factors, and provide valuable information for postoperative management of patients with MPLC.