bluuebunny/crossref_metadata_2025_split huggingface dataset:
The effect of fiscal transparency on government spending efficiency
Authors: De Simone Elina , Bonasia Mariangela , Gaeta Giuseppe Lucio , Cicatiello Lorenzo 
Published: November 2019

PurposeMaking citizens able to monitor and evaluate public spending activities is a fundamental issue in public financial management literature. The purpose of this paper is to analyze whether fiscal transparency, measured by the Open Budget Index, has an effect on public spending performance, measured by the World Economic Forum’s Global Competitiveness Report data.Design/methodology/approachResearch methods rely on random-effects panel regression models on a country-level panel data set of 82 world countries observed in the 2008–2015 time interval.FindingsResults show that the potential positive effects of fiscal transparency are mediated by the level of democracy of the country. In detail, in democratic countries, a higher degree of disclosure of fiscal information is correlated with a higher efficiency of government spending while, in non-democratic countries, fiscal transparency does not seem to provide any effect.Social implicationsThe results suggest that fiscal transparency can be a powerful device where politicians can be held accountable for their actions, while it could fail to provide positive results where a strong and effective vertical accountability is missing.Originality/valueThe novelty of the paper is twofold. First, it provides new additional evidence about the positive effect that fiscal transparency has on public spending efficiency by advancing previous research on this topic (Porumbescu, 2017; Monteset al., 2019). Second, the paper investigates conceptually and empirically how the positive effect on public spending efficiency determined by fiscal transparency depends on the degree of democracy present in the institutional environment in which fiscal information disclosure is implemented.
The influences of attitude, subjective norm and adherence to Islamic professional ethics on fraud intention in financial reporting
Authors: Awang Yunita , Abdul Rahman Abdul Rahim , Ismail Suhaiza 
Published: November 2019

PurposeThis study aims to examine the influence of attitude, subjective norm and adherence to Islamic professional ethics on fraud intention in financial reporting among Muslim accounting practitioners in the Malaysian banking institutions.Design/methodology/approachA questionnaire was used for a sample of 121 Muslim accounting practitioners who are participants in the financial reporting process of Malaysian banking institutions. The data are analysed using partial least squares structural equation modelling.FindingsThe study found that attitude and subjective norms are positively significant in influencing fraud intention in financial reporting. In other words, the more the respondents were in favour of fraud and perceived that their referent groups would approve or support the behaviour, the stronger their intentions to commit fraud. On the other hand, the result for Islamic professional ethics is insignificant, which indicates that the Muslim accounting practitioners may not be significantly influenced by the Islamic code of professional ethics on their intention towards fraud in financial reporting.Research limitations/implicationsThe study adds to the scant literature investigating factors influencing Malaysian accounting practitioners’ intentions for fraud in financial reporting in the banking sector. The limitations include the use of scenario leading to the issue of social desirability bias and the use of purposive sampling technique that limits the generalizability of the results.Practical implicationsThe findings provide potential avenues for Malaysian banking sector managers to enhance their recruitment and training programmes and give some insights to the public, especially the banks shareholders and depositors, into the fraud in financial reporting intention of the actual participants in the financial reporting process.Originality/valueTo the author’s knowledge, this paper is the first to examine, in the Malaysian banking setting, the influence of attitude, subjective norms and adherence to Islamic professional ethics on the fraud intention in financial reporting among accounting practitioners. There are few investigations to date on the factors of influencing or mitigating the accounting practitioners’ intention to commit fraudulent reporting.
Informational role of ownership concentration: evidence from the Casablanca stock exchange
Authors: Farooq Omar , Aktaruzzaman Khondker 
Published: November 2019

Purpose
The purpose of this paper is to provide empirical evidence on the informational role played by ownership concentration.

Design/methodology/approach
The authors use bivariate vector autoregressive models to document the informational role of ownership concentration.

Findings
The findings suggest that the returns of firms with concentrated ownership structure lead the returns of firms with dispersed ownership structure in Morocco during the period between 2004 and 2014. The authors argue that this lead-lag relationship arises because a better information environment in firms with concentrated ownership structure enables quick incorporation of relevant information. The results are robust under different information regimes.

Originality/value
The authors believe that this paper is one of the first evidence on the informational role of ownership concentration in Morocco.
Employee emotional displays in the extended service encounter
Authors: Soderlund Magnus , Berg Hanna 
Published: November 2019

PurposeThe purpose of this paper is to examine the impact of happiness expressed by service firm employees when they are depicted in marketing communications materials, such as printed ads and videos.Design/methodology/approachTwo experiments were conducted in a fitness service setting, in which employee display of happiness was manipulated (low vs high).FindingsBoth experiments showed that expressions of high levels of happiness produced a more positive attitude toward the service employee than expressions of low levels of happiness. Moreover, the impact of the expression of happiness on the evaluation of the employee was mediated by several variables, which suggests that the influence of depicted employees’ emotional expressions can take several routes.Practical implicationsThe results imply that service firms should not only be mindful about which specific employee they select for appearing in marketing communications materials, they should also pay attention to the emotional displays of selected employees.Originality/valueThe present study contributes to previous research by assessing a set of potential mediators to explain why displays of happiness influence consumers, and by examining these effects in a marketing communications setting in which the customer is exposed to still images or video-based representations of the employee. The present study also focuses explicitly on happiness rather than on smiles.
Police department perceptions of the mobility and safety of online vs offline prostitutes
Authors: Marcum Catherine , Sparks Elicka , Clevenger Shelly , Sedlacek Jeffrey 
Published: November 2019

Purpose
To date, there is a gap in the literature exploring the perceptions and experiences of law enforcement regarding enforcement of online and offline prostitution. The purpose of this paper is to investigate the perceptions of law enforcement in the USA regarding the safety and mobility of individuals who prostitute online compared to those who sell sexual services offline. The next section will explain the methodology of the exploratory study, including the method of original data collection.

Design/methodology/approach
All police departments in the USA located in a jurisdiction of 50,000 people or more were requested participation in the study (n=689). Respondents were sent an initial mailing of a cover letter and survey, followed by an e-mail reminder and a second mailing of a cover letter and survey. Individual respondents were asked questions about their own perceptions of behaviors and lifestyles of offline vs online prostitutes.

Findings
The majority of law enforcement respondents did not feel as if online prostitutes were safer compared to offline prostitutes. However, the majority of respondents did believe that online prostitutes are afforded a better lifestyle and are more mobile.

Research limitations/implications
The majority of the respondents were from the Northeast and Southwest may mean that their perceptions could be different from those that are not located within either region. In addition, since almost 80 percent of the agencies were in a jurisdiction with a population between 50,000 and 249,000, this too may have influenced their perceptions. Law enforcement in a smaller or larger area may have felt differently or have had different experiences to report.

Originality/value
This study is very unique as to date, another study with the same methodology and question content was not found.
Stock hunting or blue chip investments?
Authors: Shiva Atul , Singh Manjit 
Published: November 2019

Purpose
The purpose of this paper is to study the individual investors’ preferences towards stock selection in social media environments. The study is conducted to understand the implications and conceptual directions for the corporates and financial advisors to understand the choices of individual investors applied in financial markets. Further, this study aims to examine the selection of the most preferred social media platform and behavioral intentions of investors towards selection of investment portfolios in Indian stock markets.

Design/methodology/approach
A questionnaire was designed based on the technique of conjoint analysis and was responded by 428 respondents belonging to the Northern region of India. The estimation of preference functions in Conjoint Analysis was designed by using orthogonal arrays and was calculated using the ordinary least square regression technique.

Findings
This study reveals that while making selection of desired investment portfolios, the investors give highest preference to social media platforms in terms of highest utility value and range followed by their preference for behavioral intentions to invest. Among different social media platforms, the investors preferred Twitter the most, followed by Facebook and the primary interest of investors was observed towards Intra-day trading purposes and balanced portfolio investments in financial markets. The major reason behind opting the social media platforms was selection of speculative stocks.

Research limitations/implications
The actual individual investment behavior cannot be observed through the survey, which limits the external validity of the study.

Practical implications
The paper presents a very important practical tool that can help financial advisors, opinion leaders and corporates in defining their target audience more sharply for investment-related advice. The findings revealed by the study will put them in a better position to understand how investors differ behaviorally and they will get acquainted with their choices and preferences while making investment decisions in the backdrop of social media environments. The preferences of the investors based on social media usage discovered by the study will not only enable the individual investors understand their own preferences, but those of the other investors as well in terms of planned investment decisions and choices.

Originality/value
The paper is a first of its kind to empirically identify the individual investors and their preferences and choices by applying conjoint analysis in the new social media environment. The study thus integrates the gap between marketing theories and emerging theories of behavioral finance to understand the investor behavior in a better way.
Reputation in travel and tourism: a perspective article
Authors: Inversini Alessandro 
Published: November 2019

PurposeThis paper aims to discuss the evolution of the concept of reputation towards online reputation and real time reputation assessment and management. It starts by outline the role of reputation within the branding literature and explains the advantages of having a good (online) reputation. The final section looks into the future of reputation assessment and analysis introducing the concept of real time reputation assessment and management.Design/methodology/approachTo compile this study, secondary research was conducted; relevant literature was presented in a narrative way to outline core concepts about past and future perspectives on reputation.FindingsState-of-the-art literature indicates the importance of reputation and the shift towards online reputation. Building on this, the aggregation of social media along with the growing computational power is actually giving the possibility of real-time reputation assessment grasping reputation breakdowns in an instantaneous way.Originality/valueLiterature presents a series of review about the topic of reputation from different angles. This contribution aims at bridging the gap between reputation and online reputation opening the floor for possible discussions about the future of real-time reputation management.
Artificial light at night erases positive interactions across trophic levels
Authors: Maggi Elena , Bongiorni Lucia , Fontanini Debora , Capocchi Antonella , Dal Bello Martina , Giacomelli Andrea , Benedetti‐Cecchi Lisandro 
Published: November 2019

Abstract

Artificial light at night (ALAN) is one of the most recently recognized sources of anthropogenic disturbance, with potentially severe effects on biological systems that are still to be fully explored. Among marine ecosystems, high‐shore habitats are those more likely to be impacted by ALAN, due to a more intense exposition to outdoor nocturnal lightings (mostly from lamps along coastal streets and promenades, or within harbours, ports and marinas).

By performing in situ nocturnal manipulations of a direct source of white LED light and presence of herbivores in a Mediterranean high‐shore habitat, we assessed the interactive effects of light pollution and grazing on two key functional components of the epilithic microbial community (the cyanobacteria, as the main photoautotrophic component, and the other bacteria, mainly dominated by heterotrophs) developing on rocky shores.

Results showed an unexpected increase in the diversity of epilithic bacterial biofilm at unlit sites in the presence of grazers, that was more evident on the other (mainly heterotrophic) bacterial component, when giving weight to more abundant families. This effect was likely related to the mechanical removal of dead cells through the grazing activity of consumers. ALAN significantly modified this scenario, by reducing the density of grazers and thus erasing their effects on bacteria, and by increasing the diversity of more abundant cyanobacterial families.

Overall, direct and indirect effects on ALAN resulted in a significant increase in the diversity of the photoautotrophic component and a decrease in the heterotrophic one, likely affecting key ecosystem functions acting on rocky shore habitats.

ALAN may represent a threat for natural systems through the annihilation of positive interactions across trophic levels, potentially impairing the relationship between biodiversity and functioning of ecosystems and interacting with other global and local stressors currently impinging on coastal areas.

A free Plain Language Summary can be found within the Supporting Information of this article.
Variations in microbial community in a tropical dry deciduous forest across the season and topographical gradient assessed through signature fatty acid biomarkers
Authors: Bhardwaj Yashpal , Sharma Mahaveer P. , Pandey Jitendra , Dubey Suresh K. 
Published: November 2019

AbstractBeing pivotal to nutrient mobilization and conservation, microbial communities are indispensible for sustenance of forest ecosystem. The pattern and drivers of active soil microbial communities remain less explored in tropical dry deciduous forests. The present study was conducted during two annual cycles at three forest sites (hilltop, middle and hillbase) in the tropical dry deciduous forest of Vindhyan plateau, India. Chloroform fumigation‐extraction and phospholipid fatty acid analysis (PLFA) were used to investigate soil microbial biomass and microbial community, respectively. Our results showed significant (p < .05) topographical and seasonal shift in the soil microbial community wherein, microbial biomass and PLFA concentration (as total PLFA and specific biomarkers) were highest at hillbase site. The fungal PLFAs/bacterial PLFAs (F/B) and gram positive bacterial (G+)/gram negative bacterial (G−) (G+/G−) ratio also varied significantly with topography and season indicating specific changes in microbial communities. In general, bacteria dominated the overall scenario, and gram‐positive PLFAs biomarker dominated the total bacterial PLFAs. In the fungal counterpart, AM fungi showed prevalence. The soil organic carbon and nitrogen showed positive correlation with the microbial biomass, total bacterial PLFAs concentration and specific biomarker groups. The highest level of microbial biomass and PLFAs observed during summer indicated nutrients immobilization. The study has implications in understanding the microbial basis of nutrient turnover in the ecosystem perspective.
Pelagibacter metabolism of diatom‐derived volatile organic compounds imposes an energetic tax on photosynthetic carbon fixation
Authors: Moore Eric R. , Davie‐Martin Cleo L. , Giovannoni Stephen J. , Halsey Kimberly H. 
Published: November 2019

SummaryVolatile organic compounds (VOCs) produced by phytoplankton are molecules with high vapor pressures that can diffuse across cell membranes into the environment, where they become public goods. VOCs likely comprise a significant component of the marine dissolved organic carbon (DOC) pool utilized by microorganisms, but they are often overlooked as growth substrates because their diffusivity imposes analytical challenges. The roles of VOCs in the growth of the photoautotrophic diatom Thalassiosira pseudonana and heterotrophic bacterium Pelagibacter sp. HTCC1062 (SAR11) were examined using co‐cultures and proton‐transfer reaction time‐of‐flight mass spectrometry. VOCs at 82 m/z values were produced in the cultures, and the concentrations of 9 of these m/z values changed in co‐culture relative to the diatom monoculture. Several of the m/z values were putatively identified, and their metabolism by HTCC1062 was confirmed by measuring ATP production. Diatom carbon fixation rates in co‐culture with HTCC1062 were 20.3% higher than the diatom monoculture. Removal of VOCs from the T. pseudonana monoculture using a hydrocarbon trap caused a similar increase in carbon fixation (18.1%). These results show that a wide range of VOCs are cycled in the environment, and the flux of VOCs from phytoplankton to bacterioplankton imposes a large and unexpected tax on phytoplankton photosynthesis.
Subpopulations of hyphae secrete proteins or resist heat stress in Aspergillus oryzae colonies
Authors: Tegelaar Martin , Bleichrodt Robert‐Jan , Nitsche Benjamin , Ram Arthur F. J. , Wösten Han A. B. 
Published: November 2019

SummaryHyphae at the outer part of colonies of Aspergillus niger and Aspergillus oryzae are heterogeneous with respect to transcriptional and translational activity. This heterogeneity is maintained by Woronin body mediated closure of septal pores that block interhyphal mixing of cytoplasm. Indeed, heterogeneity between hyphae is abolished in ΔhexA strains that lack Woronin bodies. The subpopulation of hyphae with high transcriptional and translational activity secretes enzymes that degrade the substrate resulting in breakdown products that serve as nutrients. The role of hyphae with low transcriptional and translational activity was not yet known. Here, we show that this subpopulation is more resistant to environmental stress in A. oryzae, in particular to temperature stress, when compared to hyphae with high transcriptional and translational activity. Notably, all hyphae of the ΔhexA strain of A. oryzae were sensitive to heat stress explained by the reduced heterogeneity in this strain. Together, we show that different subpopulations of hypha secrete proteins and resist heat stress showing the complexity of a fungal mycelium.
Remainers are nostalgic too: An exploration of attitudes towards the past and Brexit preferences
Authors: Richards Lindsay , Heath Anthony , Elgenius Gabriella 
Published: November 2019

AbstractNostalgia had a prominent place in the Brexit Referendum campaign, epitomized by Nigel Farage carrying around with him an old‐fashioned blue British passport on the campaign trail. In this paper, we seek to examine British attitudes towards the past through a new survey instrument administered online in July and August 2018 (N = 3,000). We empirically establish two dimensions of nostalgia that are differentially associated with political preferences. We conclude that it is the substance of the nostalgia that matters, not the looking towards the past per se.
Deficiency in the DNA repair protein ERCC1 triggers a link between senescence and apoptosis in human fibroblasts and mouse skin
Authors: Kim Dong Eun , Dollé Martijn E. T. , Vermeij Wilbert P. , Gyenis Akos , Vogel Katharina , Hoeijmakers Jan H. J. , Wiley Christopher D. , Davalos Albert R. , Hasty Paul , Desprez Pierre‐Yves , Campisi Judith 
Published: November 2019

AbstractERCC1 (excision repair cross complementing‐group 1) is a mammalian endonuclease that incises the damaged strand of DNA during nucleotide excision repair and interstrand cross‐link repair. Ercc1−/Δ mice, carrying one null and one hypomorphic Ercc1 allele, have been widely used to study aging due to accelerated aging phenotypes in numerous organs and their shortened lifespan. Ercc1−/Δ mice display combined features of human progeroid and cancer‐prone syndromes. Although several studies report cellular senescence and apoptosis associated with the premature aging of Ercc1−/Δ mice, the link between these two processes and their physiological relevance in the phenotypes of Ercc1−/Δ mice are incompletely understood. Here, we show that ERCC1 depletion, both in cultured human fibroblasts and the skin of Ercc1−/Δ mice, initially induces cellular senescence and, importantly, increased expression of several SASP (senescence‐associated secretory phenotype) factors. Cellular senescence induced by ERCC1 deficiency was dependent on activity of the p53 tumor‐suppressor protein. In turn, TNFα secreted by senescent cells induced apoptosis, not only in neighboring ERCC1‐deficient nonsenescent cells, but also cell autonomously in the senescent cells themselves. In addition, expression of the stem cell markers p63 and Lgr6 was significantly decreased in Ercc1−/Δ mouse skin, where the apoptotic cells are localized, compared to age‐matched wild‐type skin, possibly due to the apoptosis of stem cells. These data suggest that ERCC1‐depleted cells become susceptible to apoptosis via TNFα secreted from neighboring senescent cells. We speculate that parts of the premature aging phenotypes and shortened health‐ or lifespan may be due to stem cell depletion through apoptosis promoted by senescent cells.