bluuebunny/crossref_metadata_2025_split huggingface dataset:
Do corrupting activities hamper economic growth? Fresh empirical evidence from an emerging economy
Authors: Amoh John Kwaku , Awuah-Werekoh Kwasi , Ofori-Boateng Kenneth 
Published: January 2020

Purpose
This study aims to examine the effect of corruption on the economic growth of Ghana and to establish the strength of relationships among corrupting activities.

Design/methodology/approach
The research used structural equation modelling on selected data from the World Economic Forum executive opinion survey on corrupting activities and data on economic growth measures from the world development indicators to achieve the research objectives.

Findings
The results show that all the observed corrupting activities (except diversion of public funds) adversely influence selected economic growth indicators. The study concludes that corrupting activities, independently and mutually impede Ghana’s economic growth.

Research limitations/implications
The research is limited by the availability of data, hence, quarterised data on selected variables from 2008 to 2017 were examined.

Practical implications
The results suggest that corruption encapsulates all the seven activities of corruption to one degree or another, which are economic growth hampering.

Originality/value
The study extends the corruption-economic growth nexus literature by incorporating several corrupting activities from multiple sectors/areas as follows: the government and politicians, private businesses, judiciary and citizens into a single model to test how these independently and mutually impede economic growth. By identifying and using specific corrupting activities from distinct and diverse sectors/areas to capture both the supply side and demand side of corruption and the private and public sectors, a better comprehension of the corruption-economic growth nexus is attained. This may aid emerging economies and anti-corruption agencies in drafting specific and targeted corruption reduction policies/programmes to minimise poverty and raise living standards to aid the realisation of sustainable development goals.
Using anti-money laundering measures to curb pension fraud in Nigeria
Authors: Esoimeme Ehi Eric 
Published: January 2020

Purpose
The purpose of this paper is to propose a new approach to curbing pension fraud in Nigeria. The approach involves the use of anti-money laundering tools, procedures and expertise to advance the fight against pension fraud in Nigeria. The guidance is non-binding and does not override the purview of the National Pension Commission. The intention is to build on the revised procedures on the processing of death benefits and to complement existing circulars and guidelines issued by the National Pension Commission, including in particular the guidelines for compliance officers.

Design/methodology/approach
The analysis took the form of a desk study, which analyzed various documents and reports, such as the Financial Action Task Force (2012-2018), International Standards on Combating Money Laundering and the Financing of Terrorism and Proliferation (the FATF Recommendations); the Financial Action Task Force Guidance on the Risk-Based Approach to Combating Money Laundering and Terrorist Financing: High Level Principles and Procedures; National Pension Commission Regulations for Compliance Officers; the Joint Money Laundering Steering Group Guidance for the United Kingdom Financial Sector Part I, June 2017 [Amended December 2017] and the Federal Financial Institutions Examination Council (FFIEC) Bank Secrecy Act/Anti-Money Laundering Examination Manual 2014.

Findings
This paper determined that a strong due diligence process where the owner of the pension account and the next-of-kin/legal beneficiary are duly identified before the establishment of a business relationship is capable of reducing the risks associated with pension fraud to the barest minimum. This paper also determined that anti-money laundering measures, such as record keeping, suspicious transactions reporting, training for anti-fraud/money laundering compliance and an independent audit of systems and controls can help curb pension fraud.

Research limitations/implications
Pension fraud involves the use of deceit or misrepresentation in connection with a pension claim. There are many different kinds of pension fraud, but the type where the fraud is aimed at stealing a person’s pension funds is what this paper is concerned with.

Originality/value
Although most publications on pension fraud are focused on anti-fraud measures, this paper focuses on the anti-money laundering measures which can be used by Pension Fund Administrators to curb pension fraud.
Cross-country determinants of IFRS for SMEs adoption
Authors: Damak-Ayadi Salma , Sassi Nesrine , Bahri Moujib 
Published: January 2020

Purpose
The purpose of this study is to identify the influence of environmental and institutional factors on the adoption of the International Financial Reporting Standard for small and medium-sized entities (IFRS for SMEs). This study used the neo-institutional theory and the economic theory of networks to explain why countries choose to adopt IFRS for SMEs.

Design/methodology/approach
This study is based on logistic regression analysis to investigate 177 countries, including 77 jurisdictions that adopted IFRS for SMEs between 2009 and 2015.

Findings
The findings confirm that the adoption of IFRS for SMEs is significantly related to law enforcement quality, culture, trading networks and economic growth. At the institutional level, coercive and normative isomorphism was found to be positively associated with IFRS for SMEs adoption. The results show also that the quality of the audit has no significant effect on the adoption of IFRS for SMEs. However, the joint effect of the quality of audit and quality of law enforcement is significantly related to the adoption of IFRS for SMEs.

Practical implications
The study contributes to a better understanding of the factors influencing the implementation of IFRS for SMEs standard across the globe and could be used to predict a country’s decision to adopt this standard.

Originality/value
This study contributes to the literature on international accounting harmonization by examining both environmental and institutional factors that influence the adoption of IFRS for unlisted private companies.
Depositor discipline, financial crisis and macroprudential policies
Authors: Ghosh Saibal 
Published: January 2020

PurposeUsing bank-level data on MENA countries during 2000-2016, this study aims to examine the role and relevance of macroprudential policies in affecting depositor discipline.Design/methodology/approachThe author uses the dynamic panel data methodology as compared to alternate techniques, owing to the ability of this technique to effectively address the endogeneity problem of some of the independent variables.FindingsThe findings suggest that market discipline for MENA banks occurs primarily through deposit rates. During the crisis, depositors typically focus on a catch-all measure of bank performance. Second, macroprudential policies play a role in influencing market discipline. Third, the behavior of depositors in exercising market discipline is more pronounced in countries with high Islamic banking share and works mainly through the price channel.Originality/valueTo the best of author’s knowledge, this is one of the early studies for MENA countries to examine this issue in a systematic manner. By focusing on an extended sample of MENA country banks covering an extensive period that subsumes the global financial crisis, author’s analysis is able to shed light on the relevance of macroprudential policies in affecting depositor discipline.
Service action research: review and guidelines
Authors: Elg Mattias , Gremyr Ida , Halldórsson Árni , Wallo Andreas 
Published: January 2020

Purpose
Conducting research that is both practice- and theory-relevant is important for the service research community. Action research can be a fruitful approach for service researchers studying the transformative role of service research and wanting to make contributions to both the research community and to practical development. By exploring the current use of action research in service research, this study aims to make suggestions for enhancing the contribution to theory and practice development and to propose criteria for research quality for action research in service research.

Design/methodology/approach
This study builds on a systematic literature review of the use of action research approaches in service research.

Findings
The study makes three main contributions. First, it posits that any action research project needs to consider the four elements of problem identification, theorization, creating guiding concepts and intervention. Second, based on these elements mirrored in service action research, it outlines and analyzes three approaches to action research (i.e. theory-enhancing, concept developing and practice-enhancing). Third, it suggests a move from instrumental to a more conceptual relevance of the research and elaborates on the criteria for research quality.

Originality/value
This study contributes to the understanding of how action research may be applied for conducting high-quality collaborative research in services and proposes measures to enhance research quality in action research projects focusing services.
The directionality of uncertainty expressions and the foreign language effect
Authors: Zhang Yuqian , De Zoysa Anura , Cortese Corinne 
Published: January 2020

Purpose
This study aims to investigate two issues inherent in accounting judgements: the directional influence of uncertainty expressions and how they might positively or negatively affect accounting judgements and the foreign-language effect (FLE), which refers to the reduction of judgement bias that occurs when an accounting judgement is made in one’s foreign language. This study examines both issues in the context of accounting judgements made in Chinese and English languages.

Design/methodology/approach
This study conducted two experiments. The first experiment applied a 2 × 2 between-subject research design, and the second experiment adopted a 2 × 2 within-subject approach.

Findings
The overall results revealed that directionality biases existed in the exercise of accounting judgement in subjects’ native and foreign languages. However, when the language was switched from the subjects’ native tongue to a foreign language, overall directionality biases are reduced.

Research limitations/implications
This study suggests that the use of native and non-native languages can have unintended consequences on accounting judgements. However, because of the limitations of using students as proxies for professionals and applying self-assessed language scales, the literature would benefit from future research that extends the subject profile to professional accountants and that assesses language skills more objectively.

Originality/value
This study contributes to the literature on cross-lingual accounting, both theoretically and methodologically. It also extends the FLE theory to an accounting context, providing insights on how language is involved in judgements concerning uncertainty expressions.
Mechanical characterization and comparison of additive manufactured ABS, Polyflex™ and ABS/Polyflex™ blended functional prototypes
Authors: Singh Sunpreet , Singh Rupinder 
Published: January 2020

Purpose
Additive manufacturing (AM) is one of the latest and most advanced technologies that are continuously expanding into various field applications. Undoubtedly, fused deposition modeling (FDM) is one of the oldest and extensively used AM technologies not only because of the advantage of low cost, comparatively moderate production speed and negligible wastage but also due to acceptance of a wide range of thermoplastics, reinforced and blended feedstock for making the end product suitable for service. The purpose of this work to perform mechanical characterization of standard samples printed on FDM with acrylonitrile butadiene styrene (ABS), shape memory polymer (SMP; make PolyflexTM) and ABS/PolyflexTM blend and a comparative study from AM view point.

Design/methodology/approach
A low-cost desktop-based FDM setup was used for the fabrication of the test specimens under different processing conditions. Experiments were conducted as per obtained control log, and statistical analysis was conducted to understand the effect of selected variables in response of measured properties. Further, scanning electron microscopy-based micrographs were analyzed to understand the fracture mechanisms.

Findings
The obtained results highlighted that the mechanical properties of FDM parts are strongly influenced by the selected process variables. However, in case of most of the measured properties, selection of suitable feedstock has dominated the other input variables. Further, the results of test parts made with in-house developed ABS/SMP blend have showed the attainment of remarkable values of both strength and elasticity.

Originality/value
This work is held to empower the use of FDM technology to fabricate advanced and robust components for serving highly demanding applications.
Courageous leadership: Anita Krohn Traaseth, former CEO of Innovation Norway
Authors: Hlupic Vlatka 
Published: January 2020

Purpose
This paper aims to examine the leadership strategy of the publicly owned organisation, Innovation Norway, between 2014 and 2019, when it was under the leadership of former CEO Anita Krohn Traaseth.

Design/methodology/approach
The author, Vlatka Hlupic, Professor of Leadership and Organisational Transformation at Hult Ashridge Executive Education and CEO of The Management Shift Consulting Ltd, looked at Anita’s examples of courageous leadership while in office. Anita drew upon the different “levels” of individual mindset and corresponding organisational culture in the Emergent Leadership Model, in Vlatka’s book: The Management Shift.

Findings
Vlatka’s leadership strategy allowed Anita to oversee a cultural change in Innovation Norway from a traditional bureaucratic set-up to one based on entrepreneurship. Through trust and transparency, Anita was open with her staff and the Norwegian society at large about the transitional work, sharing not only good results but also difficult times and resistance, publishing her personal working contract as well as the organisation’s goals. Anita found Vlatka’s Emergent Leadership model an effective and honest way of guiding an existing culture into another culture.

Originality/value
Readers should come away with an understanding of how courageous leadership requires an acceptance that those in power cannot control everything. Delivering a process, a new way of thinking and working, can be an extremely challenging and risky transition, but effective leaders will believe in that process and follow it through, even if criticism and dissatisfaction occurs, in the knowledge that by being open and honest with their team throughout, they will reach business goals, unified and empowered.
Comparative analysis of the fermentation performance of high‐quality milk beer strains (Kluyveromyces marxianus) and optimisation of medium formula for high‐density fermentation
Authors: Wang Liang , Gao Enyan , Hu Man , He Qiang , He Yuting , Zheng Xiaoyan 
Published: January 2020

Milk beer is a new type of dairy beverage in China and increasingly popular with consumers. The strain FXJ1 isolated in our laboratory was an excellent strain for the production of milk beer with alcohol content of 0.48%. Our research verified that the strain FXJ1 was superior to the commercial strain MJ for milk beer production and got the optimal medium formula (67.37 g/L sucrose, 29.7 g/L yeast extract, 15.61 g/L corn steep liquor, 4.13 g/L KH2PO4 and 0.3 g/L MgSO4) which allowed the biomass production of strain FXJ1 to achieve 8.88 ± 0.08 g/L and increase 2.94‐fold as compared with yeast extract peptone dextrose base medium.
(Fr)agile objects: Thinking Scrum through Post‐It Notes
Authors: LAFUENTE ISABEL , PRATA WILSON 
Published: January 2020

Agile methodologies have taken hold as a model to be followed in software industry. Among them, Scrum is one of the most used frameworks and has a high level of acceptance among a large range of organizations. The underlying premise of Scrum is that by implementing an iterative and incremental process of development, an organization can become more efficient in coping with unpredictability, thus, increasing the chances of delivering business value. In this paper we use the context of SIDIA, an R&D center based in Manaus (Brazil), to look at how Scrum is practiced, by following Post‐its notes, which are commonly used in agile landscapes.Following previous work on the idea of thinking through things (instead of thinking about things) as an analytic method to account for the ethnographic experience (Henare, 2006), the purpose here is to draw out the capacity of these objects to re‐conceive the workplace. We argue that somehow the extensive use of post‐its in this specific context helps to reify the core values of scrum and the agile mindset, at the same time that it shapes much of its practices and discourses.Although we use a specific context as a case‐study to articulate the argument, we are less interested in bringing the specifics of the case, than in throwing light on the current perception of agile methodologies as a site of organizational promise, through an object‐oriented approach.
Late‐onset hypogonadism and lifestyle‐related metabolic disorders
Authors: Braga Patrícia C. , Pereira Sara C. , Ribeiro João C. , Sousa Mário , Monteiro Mariana P. , Oliveira Pedro F. , Alves Marco G. 
Published: January 2020

AbstractBackgroundLate‐onset hypogonadism (LOH) is a condition defined by low levels of testosterone (T), occurring in advanced age. LOH is promoted by senescence, which, in turn, has negative effects on male fertility. Interestingly, the impact of metabolic disorders on the male reproductive system has been the topic of several studies, but the association with LOH is still debatable.ObjectivesHerein, we discuss the hypothesis that the prevalence of metabolic abnormalities potentiates the effects of LOH on the male reproductive system, affecting the reproductive potential of those individuals.Material and methodsWe analyzed the bibliography available, until June 2019, about LOH in relation to metabolic and hormonal dysregulation, sperm quality profiles and assisted‐reproduction treatment outcomes.ResultsLOH affects the hypothalamic‐pituitary testis (HPT) axis. Additionally, metabolic disorders can also induce T deficiency, which is reflected in decreased male fertility, highlighting a possible connection. Indeed, T replacement therapy (TRT) is widely used to restore T levels. Although this therapy is unable to reverse all deleterious effects promoted by LOH on male reproductive function, it can improve metabolic and reproductive health.Discussion and ConclusionsEmerging new evidence suggests that metabolic disorders may aggravate LOH effects on the fertility potential of males in reproductive age, by enhancing T deficiency. These results clearly show that metabolic disorders, such as obesity and diabetes, have a greater impact on causing hypogonadotropic hypogonadism than tissue senescence. Further, TRT and off‐label alternatives capable of restoring T levels appear as suitable to improve LOH, while also counteracting comorbidities related with metabolic diseases.
World Class Aspirations, Urban Informality, and Poverty Politics: A North–South Comparison
Authors: Sheppard Eric , Sparks Tony , Leitner Helga 
Published: January 2020

AbstractUnder the influence of the discourses and practices of global neoliberal urbanism, municipal administrations worldwide aspire to make their cities world class spaces, where informality is an anachronism and poverty can be made history. In this essay, drawing on fieldwork conducted in Jakarta, Indonesia, San Francisco (California), and Seattle (Washington), we address the question of how a geographic relational poverty approach can help us understand, or at least expand ways of thinking about these processes by attending to urban informality and the politics of poverty. Informality, a pervasive feature of the global South and North, functions as a survival strategy whereby the monetarily poor can compensate for their lack of income through commoning. Market‐driven, state underwritten urban development initiatives for housing those with wealth is limiting the conditions of possibility for the monetarily poor, and informality. This is compounded by emergent political discourses rendering informality as inappropriate, and the monetarily poor as undeserving of a right to the city. Yet long‐standing more‐than‐capitalist and communal informal practices pursued by the urban poor remain effective and necessary survival strategies, supporting residents whose presence is necessary to the city and whose practices challenge capitalist norms.
Cellular plasticity: A mechanism for homeostasis in the kidney
Authors: Assmus Adrienne M. , Mullins John J. , Brown Cara M. , Mullins Linda J. 
Published: January 2020

AbstractCellular plasticity is a topical subject with interest spanning a wide range of fields from developmental biology to regenerative medicine. Even the nomenclature is a subject of debate, and the underlying mechanisms are still under investigation. On top of injury repair, cell plasticity is a constant physiological process in adult organisms and tissues, in response to homeostatic challenges. In this review we discuss two examples of plasticity for the maintenance of homeostasis in the renal system—namely the renin‐producing juxtaglomerular cells (JG cells) and cortical collecting duct (CCD) cells. JG cells show plasticity through recruitment mechanisms, answering the demand for an increase in renin production. In the CCD, cells appear to have the ability to transdifferentiate between principal and intercalated cells to help maintain the highly regulated solute transport levels of that segment. These two cases highlight the complexity of plasticity processes and the role they can play in the kidney.
Immediate implant placement and provisionalization: Aesthetic outcome 1 year after implant placement. A prospective clinical multicenter study
Authors: Groenendijk Edith , Staas Tristan Ariaan , Bronkhorst Ewald , Raghoebar Gerry Max , Meijer Gert Jacobus 
Published: January 2020

AbstractBackgroundProspective aesthetic outcomes on a high number of patients after immediate implant placement and provisionalization (IIPP) are lacking.PurposeTo analyze the aesthetic outcome after IIPP.Materials and MethodsOne hundred consecutive patients with a failing maxillary incisor were provided with an immediately placed and provisionalized nonloaded implant using a flapless procedure and palatal implant positioning. The remaining gap buccally was filled with a bone substitute. Preoperatively (T0), 2 weeks postoperatively (T1), direct after placement of the permanent crown (T2), and 1 year after IIPP (T3), standardized light photographs were made. Change in aesthetic score was the primary outcome measure. Both the white aesthetic score (WES) and pink aesthetic score (PES) were used.ResultsIn the first year postsurgery, the mean total‐WES and total‐PES scores raised from 4.5 to 8.2, and from 9.9 to 12.1, respectively. The mean PES scores for mesial and distal papilla, soft tissue marginal level, contour, color, and texture, raised significantly (P < .05), while the alveolar process contour, on average, remained stable from T0 to T3.ConclusionsWithin the limitations of this 1‐year research, it may be concluded that, following this minimal invasive IIPP procedure, a high aesthetic outcome was achieved.