bluuebunny/crossref_metadata_2025_split huggingface dataset:
Whole genome doubling confers unique genetic vulnerabilities on tumor cells
Authors: Quinton Ryan J. , DiDomizio Amanda , Vittoria Marc A. , Ticas Carlos J. , Patel Sheena , Koga Yusuke , Kotýnková Kristýna , Vakhshoorzadeh Jasmine , Hermance Nicole , Kuroda Taruho S. , Parulekar Neha , Taylor Alison M. , Manning Amity L. , Campbell Joshua D. , Ganem Neil J. 
Published: June 2020

SummaryWhole genome doubling (WGD) occurs early in tumorigenesis and generates genetically unstable tetraploid cells that fuel tumor development. Cells that undergo WGD (WGD+) must adapt to accommodate their abnormal tetraploid state; however, the nature of these adaptations, and whether they confer vulnerabilities that can subsequently be exploited therapeutically, is unclear. Using sequencing data from ∼10,000 primary human cancer samples and essentiality data from ∼600 cancer cell lines, we show that WGD gives rise to common genetic traits that are accompanied by unique vulnerabilities. We reveal that WGD+cells are more dependent on spindle assembly checkpoint signaling, DNA replication factors, and proteasome function than WGD−cells. We also identifyKIF18A, which encodes for a mitotic kinesin, as being specifically required for the viability of WGD+cells. While loss of KIF18A is largely dispensable for accurate chromosome segregation during mitosis in WGD−cells, its loss induces dramatic mitotic errors in WGD+cells, ultimately impairing cell viability. Collectively, our results reveal new strategies to specifically target WGD+cancer cells while sparing the normal, non-transformed WGD−cells that comprise human tissue.
The persistence of accountant beancounter images in popular culture
Authors: Christensen Mark , Rocher Sébastien 
Published: June 2020

PurposeIn analysing the beancounter image's trajectory, from its birth to its persistence, in European French language comics between 1945 and 2016, this paper explores why artists continue beancounter image usage in popular culture.Design/methodology/approachBeancounter characters have been studied in an application of Iconology (Panofsky, 1955) in order to unravel how individuals make sense of cultural artefacts and how, in turn, the visuals shape cultural belief systems at a given time.FindingsThis study reveals that comics artists usage of the beancounter image results from their critical reactions to management and capitalism whilst at other times the usage is an indication of authenticity. Motivation for the usage is not constant over time nor is the impact of the beancounter image. Both appear dependant of the level of artistic freedom experienced by the artist.Research limitations/implicationsBased on a single media (comics) with a unique characters (European French language) this study deepens exploration of the ways in which accounting becomes entwined with the everyday and implies that further research is needed.Originality/valueExtends the work of Smith and Jacobs (2011) and Jacobs and Evans (2012) by focusing on a genre of popular culture over a long period, and by adopting a critical viewpoint. Also expands the possible applications of Panofsky's (1955) Iconology in accounting studies.
How director identification shapes accountability and scope of contribution
Authors: Elms Natalie , Nicholson Gavin 
Published: June 2020

PurposeThe purpose of this paper is to explore why different directors feel different levels of accountability toward board tasks.Design/methodology/approachThe paper employs a reflexive three wave data and analysis process culminating in a rich data set of 49 interviews with Australian directors and 15 h of boardroom observations.FindingsDifferences in role identification lead directors to perceive their accountability differently resulting in wide variation in levels of firm specific knowledge, eventually affecting their breadth of contribution to board tasks.Research limitations/implicationsResearchers should question the application of traditional governance theory (such as agency theory) if it fails to account for individual differences in intrinsic self-interest.Practical implicationsSelecting board members for their functional knowledge alone may not always produce optimal outcomes for the board and firm. Board induction processes and ongoing director training are important tools to inform and remind directors of their role and accountabilities on a board.Originality/valueThis paper establishes that the strength of directors' identification with either the director role or expert role affects what they feel accountable for, the development of firm specific knowledge and long-term efficacy as a director.
The impact of microfinance services on the efficiency of family farms in Sub-Saharan Africa: the case of Cameroon
Authors: Belek Alim , Jean Marie Abega Ngono 
Published: June 2020

PurposeDoes MFIs agricultural credit influence the determinants of the efficiency of SFF which are socio-economic factors of the farmers but also agricultural endowments of family farms? This paper aims to study the contribution of MFI services on improving the technical efficiency of SFFs in Cameroon.Design/methodology/approachThe stochastic frontier analysis (SFA) model permits the estimation of the technical efficiency indicators for beneficiaries and nonbeneficiaries of agricultural credits on a sample of 130 cocoa farming households and four MFIs of the same area between 2008 and 2011. The censored tobit model is used to assess the determinants of technical efficiency.FindingsThe results show that the SFF beneficiaries of agricultural credit have an average technical efficiency of 0.68 inferior to that of nonbeneficiaries (0.72) as expected. They are, respectively, at 0.32 and 0.28 of their full productive capacities. The results of the censored Tobit model show that socioeconomic characteristics of the producer such as age and gender explain negatively, while experience explains positively the technical efficiency of SFFs.Research limitations/implicationsAlthough without any selectivity bias, this study indicates the essential character of the socioeconomic factors in the amplification of the role of the MFIs credit on the efficiency of SFFs.Practical implicationsStrategies to improve the efficiency of SFFs require an increase in MFI credits, primarily targeting young, experienced and female farmers.Originality/valueThis study examines the efficiency of SFFs by highlighting the interaction between the socio-economic factors of farmers and the credit of MFIs. It also points to the problem of monitoring the implementation of agricultural financing.
Factors affecting Canadian credit unions' financial performance
Authors: Almehdawe Eman , Khan Saqib , Lamsal Manish , Poirier Angèle 
Published: June 2020

PurposeThe purpose of this paper is to identify the factors that affect the Canadian credit unions' financial performance which play an important role in providing financial services to the agriculture sector.Design/methodology/approachWe surveyed the literature to identify different performance metrics of credit unions and a set of possible factors that might affect their performance. We collected data related to different dependent and independent variables from financial statements and balance sheets of 189 credit unions and from general websites like Statistics Canada and Bank of Canada. Then, we imputed the missing data and developed fixed effect and random effect panel data regression models. First, we used return on asset as the main dependent variable. Afterwards, we used six performance metrics to check the robustness of our models.FindingsFrom an initial list of 16 possible factors that might affect the financial performance of a credit union, we were able to narrow the factors down to the nine most significant ones. It was observed that credit unions in the prairies were more likely to perform well financially as compared to other provinces. Membership size, the size of a credit union in terms of total assets, capital adequacy ratio, market penetration, diversification of income, inflation rate and provincial GDP and interest rates were significant. The cross-sectional analysis performed confirmed the findings of the fixed effect panel data models.Research limitations/implicationsThis study has a limitation concerning the number of years included into the time series analysis. Only ten years worth of data were available.Practical implicationsResults provide credit union management, service providers for credit unions and market analysts with a current understanding of how different internal and external factors might affect return on assets, return on equity, delinquency, cash ratio, efficiency ratio, asset growth and loan growth. Our models can be used to predict financial performance of credit unions based on the defined significant variables.Originality/valueAlthough there is a wide body of literature that studies performance of banks, not many studies focus on credit unions. Moreover, the existing studies are based on credit unions in United States or Europe, and literature on Canadian credit unions is scarce. The data collected covered 189 Canadian credit unions. To our knowledge this is the first study that looks at the various internal, external and regulatory factors together that affect the credit unions in various jurisdictions of Canada.
Does it matter where to run? Intention to participate in destination marathon
Authors: Fam Kim-Shyan , Ting Hiram , Tan Kim-Lim , Hussain Kashif , Cheah Jun-Hwa 
Published: June 2020

PurposeThe purpose of this study is to examine the effect of marathon enthusiasts' perceptions towards venue quality, race competition, organisation and service quality on their intention to participate in a destination marathon in the emerging region's context. It also seeks to investigate the mediating effect of perceived value and the moderating effect of intention to visit the destination on the intention to participate.Design/methodology/approachUsing purposive sampling technique, 177 valid Singapore marathon enthusiasts were sampled to look into their intention towards participating in destination marathon in Sarawak (marathon held in Kuching). The data were analysed using the partial least squares–structural equation modelling (PLS–SEM).FindingsThe results show that amongst the other determinants, perceived organisation and perceived service quality do not contribute to perceived value and intention to participate in destination marathon. Perceived value is found to mediate all path relationships except the relationship between perceived organisation and intention to participate. Moreover, the relationship between perceived value and intention to participate is significantly moderated by intention to tour Sarawak.Originality/valueThis study makes a substantial contribution to the extant literature pertaining to destination tourism and value-based marketing in an emerging market. In particular, it highlights the importance of perceived value and the relevance of destination tourism in joining a sport event on foreign soil. The use of PLS–SEM also allows a rigorous assessment of the relationships under investigation and provides better estimations of the phenomenon.
Determinants of audit expectation gap: the case of Cameroon
Authors: Fossung Michael Forzeh , Fotoh Lazarus Elad , Lorentzon Johan 
Published: June 2020

Purpose
This study aims to identify the determinants of the expectation gap between financial statement users (investors and bankers) and auditors from a developing country perspective with Cameroon as the case study.

Design/methodology/approach
This study makes use of the survey instrument to identify the determinants of the expectation gap in Cameroon. The research method and research design used for this study are similar to that adopted in Schelluch, Best et al., Fadzly and Ahmed, Desira and Baldacchino and Dixon et al.

Findings
The results indicate that audits and audited financial statements and auditors’ skills are good predictors of the audit expectation gap (AEG), whereas gender, years of experience and occupation (investors and accountants) do not have any significant influence on the AEG. It follows that the expectation gap is further widened by an increase in the regulation and duties of auditors concerning the reliability and usefulness of audits and audited financial statements and auditors’ skills.

Research limitations/implications
A limitation of this study is the sample size, which is limited in scope, with only 400 potential respondents. In addition, this study adopted a survey method used in countries with different economic views and cultural values from Cameroon.

Practical implications
This study contributes to current knowledge by identifying the determinants of the expectation gap in Cameroon, thus facilitating the adoption of measures aimed at mitigating this gap such as educating the Cameroonian public on the auditors’ duties, especially each time a new audit regulation is adopted. The paper is a critical reference point for future research on the subject in Cameroon.

Originality/value
This study contributes to the expectation gap discourse by uncovering the determinants of the expectation gap from a developing country perspective of Cameroon with a different economic and cultural outlook.
An artefact for improving the delivery of building energy retrofit project in South Africa
Authors: Okorafor Chikezirim , Emuze Fidelis , Das Dillip , Awuzie Bankole Osita , Haupt Theo 
Published: June 2020

PurposeThe built environment is well known for carbon emission and its impact especially as it pertains to existing buildings. This has culminated in an increasing need for a retrofit of such buildings. This study details the development of an artefact for improving the delivery of energy retrofit projects therein to curb these impacts.Design/methodology/approachThe study utilized a mixed method research design for data collection. In achieving this, data was collected in three different phases; (1) a pilot study; (2) a juxtaposition of desktop case studies, live case studies, focus group discussion forum and an expert survey; and (3) a questionnaire survey for the validation of the emergent artefact. Accordingly, the quantitative data was analysed using descriptive statistics, whereas qualitative content analysis was deployed for qualitative data.FindingsThe findings enabled an identification of the elements of a building energy retrofit project (BERP) such as project initiation, building assessment, detailed energy survey, technical analysis and implementation plans of energy measures, monitoring and verification. Also, it provided the challenges and enablers associated with successful BERP. This information was subsequently utilized in the development and validation of an artefact for delivering successful BERP. Summarily, a set of guidelines comprising of seven stages for managing successful BERPs were elucidated.Practical implicationsThe validated artefact provides an adaptive and innovative route for achieving sustainability in retrofit trade.Originality/valueThe study conceptualizes an artefact for improving the delivery of BERPs.
Solving second-order nonlinear boundary value problem with nonlinear boundary conditions by an iterative method
Authors: Liu Chein-Shan , Chang Jiang-Ren 
Published: June 2020

PurposeThe purpose of this paper is to solve the second-order nonlinear boundary value problem with nonlinear boundary conditions by an iterative numerical method.Design/methodology/approachThe authors introduce eigenfunctions as test functions, such that a weak-form integral equation is derived. By expanding the numerical solution in terms of the weighted eigenfunctions and using the orthogonality of eigenfunctions with respect to a weight function, and together with the non-separated/mixed boundary conditions, one can obtain the closed-form expansion coefficients with the aid of Drazin inversion formula.FindingsWhen the authors develop the iterative algorithm, removing the time-varying terms as well as the nonlinear terms to the right-hand sides, to solve the nonlinear boundary value problem, it is convergent very fast and also provides very accurate numerical solutions.Research limitations/implicationsBasically, the authors’ strategy for the iterative numerical algorithm is putting the time-varying terms as well as the nonlinear terms on the right-hand sides.Practical implicationsStarting from an initial guess with zero value, the authors used the closed-form formula to quickly generate the new solution, until the convergence is satisfied.Originality/valueThrough the tests by six numerical experiments, the authors have demonstrated that the proposed iterative algorithm is applicable to the highly complex nonlinear boundary value problems with nonlinear boundary conditions. Because the coefficient matrix is set up outside the iterative loop, and due to the property of closed-form expansion coefficients, the presented iterative algorithm is very time saving and converges very fast.
Social media analytics in the construction industry comparison study between China and the United States
Authors: Tang Liyaning , Griffith Logan , Stevens Matt , Hardie Mary 
Published: June 2020

PurposeThe purpose of this paper is to discover similarities and differences in the construction industry in China and the United States by using data analytic tools on data crawled from social media platforms.Design/methodology/approachThe method comprised comprehensive data analytics using network link analysis and natural language processing tools to discover similarities and differences of social networks, topics of interests and sentiments and emotions on different social media platforms.FindingsFrom the research, it showed that all clusters (construction company, construction worker, construction media and construction union) shared similar trends on follower-following ratios and sentiment analysis in both social media platforms. The biggest difference between the two countries is that public accounts (e.g. company, media and union) on Twitter posted more on public interests, including safety and energy.Research limitations/implicationsThe research contributes to knowledge about an alternative method of data collection for both academia and industry practitioners. Statistical bias can be introduced by only using social media platform data. The analyzed four clusters can be further divided to reflect more fine-grained groups of construction industries. The results can be integrated into other analyses based on traditional methodologies of data collection such as questionnaire surveys or interviews.Originality/valueThe research provides a comparative study of the construction industries in China and the USA among four clusters using social media platform data.
Perceived ethics training and workplace behavior: the mediating role of perceived ethical culture
Authors: Kancharla Raviteja , Dadhich Anubha 
Published: June 2020

PurposeThe purpose of this study is to examine the impact of ethics training (ET) on workplace behaviors. The study also aims to test the mediating effect of ethical culture (EC), on the relationship between ET and workplace behaviors.Design/methodology/approachAn experimental model has been developed to address the problem statement. The success of ET intervention has been measured in terms of workplace behavior, which is evaluated by job satisfaction, employee commitment and intention to stay. The proposed research model is empirically tested by data collected from 175 mid-level managers in 30 Indian construction firms.FindingsThe results obtained from process macro showed partial mediation. Stronger perceptions of ET were associated with stronger perceptions of EC. EC is related to positive workplace behavior.Research limitations/implicationsThe partial mediation suggests that there is a need for exploring other potential mediating variables through which ET interventions can succeed. Future research can investigate group-level variables such as team psychological safety, which can potentially explain the complete mediation.Practical implicationsThe results suggest that ET interventions can be used to strengthen the EC in the firms. If the ET intervention is designed purely on the compliance orientation, it will impede the opportunities for long-term development. The focus should not be with the intent to observe ethical conduct. It should be more inclusive and value-oriented. Firms need to sensitize employees and train them on how to deal with ethical dilemmas. Employees are inclined to study in the firms exhibiting a strong EC. In the construction sector, where multiple projects are handled by employees with unique and niche skill sets, retainment of employees is very important. The human resource departments need to think of introducing ET interventions not only from the study of compliance adherence but also with the motive of retaining employees.Originality/valueThe ET literature seldom discussed long term benefits related to creating an EC. The study critiques the intent of human resource (HR) departments while designing an ET intervention. The ethics intervention is often designed with an intent to fulfill the compliance requirements. This study contrasts this intention and shows the importance of ET intervention to create the EC in the firm, which not only includes compliance requirements like code of conduct but also has a significant focus on sensitizing employees about ethical dilemmas and grey areas.
Wage-setting practices in the metalworking sector in Greece
Authors: Nicolitsas Daphne 
Published: June 2020

PurposeThe paper aims to link product market features in the Greek metal processing sector to the wage-setting practices followed therein.Design/methodology/approachAggregate business structural statistics are used to document the product market structure features while information from a rich sectoral collective agreement database, covering a number of sectors of the Greek economy, is used for the wage-setting practices. The approach is, in general, descriptive and discursive with the use of some regression analysis.FindingsThe main findings of the paper include: first, the metal sector as a whole is heterogeneous in terms of its structural/productive features; second, the type of collective agreements followed in the subsectors of the metal sector appear related to the structural features of the subsectors; third, negotiated wages appear binding for subsectors facing less product market competition; and finally, the ability to opt out of the sectoral agreement and sign firm-level agreements during the recent crisis in Greece was used mainly by firms suffering accounting losses.Research limitations/implicationsThe research results are limited by the absence of detailed firm-level information both on the actual wages paid and on the exact industrial relations practices in the workplace.Originality/valueIn view of the changes taking place in industrial relations in general and collective bargaining in particular, the issue of the homogeneity – in terms of structure and performance – of individual sectors, sets the question of whether one size (agreement) fits all and consequently whether extensions of agreements to whole sectors are advisable. This is the spirit in which the paper is written. The originality is linked both to the issue addressed but also to the use of the detailed collective labour agreements information and its association with product market features.