bluuebunny/crossref_metadata_2025_split huggingface dataset:
The impact of audit committee, CEO, and external auditor quality on the quality of financial reporting
Authors: Alzeban Abdulaziz 
Published: November 2019

Purpose
This paper aims to explore the influence of corporate governance (CG) components on the quality of financial reporting (QFR). The components investigated are the Audit Committee (AC), CEO and external auditor quality. The study also examines whether the AC mediates the effects of other components of CG on the QFR.

Design/methodology/approach
Data were collected from 386 listed companies in four European countries for the period 2015-2017. The QFR was measured using two proxies, discretionary accruals and accruals quality. Firstly, an OLS regression model was estimated to measure the effects of the three variables investigated on the QFR, and to determine which of these variables had the greatest influence in this relationship. Secondly, several mediation analyses were performed to test whether the AC mediates the effects of the CEO, and external auditor quality on the QFR.

Findings
The findings reveal that each of these three components has a positive impact on the QFR, but that the AC has the greatest effect in this respect. The findings also indicate that the AC mediates the effect of the CEO on the QFR. Alternative tests and different measures for the variables confirm the robustness of the results obtained.

Practical implications
Significant implications are provided for regulators and policy-makers. Findings of the present study help regulators and policymakers to pay more attention to the enforcement of AC policies, and the appointment of AC members. Further, the results are helpful to policy-makers concerned with improving CG, and who need evidence of the role of high QFR in this matter.

Originality/value
The findings provide insights into the effect of CG on QFR, and into the most influential component in this relationship; hence, they make a valuable contribution to the literature. They also contribute to the topic of mediations analysis in CG research, providing additional evidence that the AC mediates the effects of the CEO, and external auditor quality on the QFR.
Two-stage grey cloud clustering model for drought risk assessment
Authors: Luo Dang , Zhang Manman , Zhang Huihui 
Published: November 2019

Purpose
The purpose of this paper is to establish a two-stage grey cloud clustering model to assess the drought risk level of 18 prefecture-level cities in Henan Province.

Design/methodology/approach
The clustering process is divided into two stages. In the first stage, grey cloud clustering coefficient vectors are obtained by grey cloud clustering. In the second stage, with the help of the weight kernel clustering function, the general representation of the weight vector group of kernel clustering is given. And a new coefficient vector of kernel clustering that integrates the support factors of the adjacent components was obtained in this stage. The entropy resolution coefficient of grey cloud clustering coefficient vector is set as the demarcation line of the two stages, and a two-stage grey cloud clustering model, which combines grey and randomness, is proposed.

Findings
This paper demonstrates that 18 cities in Henan Province are divided into five categories, which are in accordance with five drought hazard levels. And the rationality and validity of this model is illustrated by comparing with other methods.

Practical implications
This paper provides a practical and effective new method for drought risk assessment and, then, provides theoretical support for the government and production departments to master drought information and formulate disaster prevention and mitigation measures.

Originality/value
The model in this paper not only solves the problem that the result and the rule of individual subjective judgment are always inconsistent owing to not fully considering the randomness of the possibility function, but also solves the problem that it’s difficult to ascertain the attribution of decision objects, when several components of grey clustering coefficient vector tend to be balanced. It provides a new idea for the development of the grey clustering model. The rationality and validity of the model are illustrated by taking 18 cities in Henan Province as examples.
A fine balance? Unwrapping the coexistence of projects and non-projects in the core of the organization
Authors: Nesheim Torstein 
Published: November 2019

Purpose
The purpose of this paper is to extend the understanding of projects in permanent organizations. Previous research has captured organizational contexts where either a project logic dominates or projects support recurrent, ongoing operations. Through a case study, the author shows how projects and non-projects coexist over time in the core of the organization in a balanced manner, addressing the specific tensions in such an organization.

Design/methodology/approach
The author has undertaken a case study of the Norwegian Petroleum Directorate. The analysis is based on several types of data: internal reports, descriptions of structure and roles, internal handbooks and other documents from the period 1998–2018; interviews with ten persons in different roles in the organization; and a survey of 190 employees and middle managers (response rate: 84 percent).

Findings
The author finds that the balance of projects and non-project work, work units and rationale has been an institutional and stabile characteristic, rather than a transitory state of a Norwegian state directorate. It is also found that two types of products or set of tasks are reflected in two types of work groups: long-term work groups and project work groups. There is a subjective element regarding whether a new task should be integrated into an existing long-term unit or serve as the basis of creating a new project. The analysis of work organization, leadership and employee perceptions has revealed a number of similarities and differences between the two work contexts: the long-term work groups and the projects. The balance of projects and non-projects is maintained through shared beliefs and the process of allocation of personnel. This balance is threatened through actual practice in the organization.

Research limitations/implications
A case study does not allow for statistical generalizations. The implication of the study is the revelation of a potential research gap “between” a project-based organization (PBO), on the one hand, and a project-supported organization (PSO), on the other hand.

Practical implications
For organizations that combine projects and non-projects in the core, the paper could contribute to the understanding of tensions and the way to handle them, and provide inspiration regarding mechanisms for resource allocation.

Originality/value
This paper identifies and empirically describes an organization where both projects and non-projects are of great importance in the core activities of the firm, thus filling a “gap” between the PBO and PSO. A number of aspects of this organization are analyzed, including how the balance of the two logics has been maintained over the two decades. The study could provide the basis for a number of research questions on the coexistence of and tensions between projects and non-projects in the core of an organization.
Monitoring of EDM parameters to develop tribo-adaptive Ti6Al4V surfaces through accretion of alloyed matrix
Authors: Philip Jibin T. , Kumar Deepak , Joshi S.N. , Mathew Jose , Kuriachen Basil 
Published: November 2019

Purpose
Electrical discharge machining (EDM) is well-known for its credibility in the processing of advanced materials, which are electrically conductive. The strenuous effort associated with machining of Ti6Al4V (Ti64) using conventional methods, and its low tribological behavior, present an immediate need to develop solutions to monitor and improve the compatible techniques such as EDM.

Design/methodology/approach
The present work includes following: monitoring the ED process parameters, namely, current (I) and pulse on time (Ton), in controlling the material removal rate and surface roughness (Ra and Sa) for development of tribo-adaptive surfaces; and investigation on the role of oxides pertinent to the tribo-behavior of Ti64 (bare and EDMed) surfaces.

Findings
The tribological behavior of Ti6Al4V surfaces got remarkably improved through ED machining, which points to the credibility of the process to establish itself as a surface alloying technique. The recast layer (RL, alloyed matrix) acted as a protective coating; stable enough to assist the developed tribo-oxides such as TiO and Ti8O15 in rendering improved sliding performance at load = 50 N and speed = 0.838 ms−1.

Originality/value
The surface modification through ED machining was experimentally proven to improve the wear behavior of Ti6Al4V surfaces.
Teacher education of statistics from theory to practice
Authors: Elbehary Samah Gamal Ahmed 
Published: November 2019

Purpose
To prepare pre-service mathematics teachers (PSMTs) in Egypt, learning statistics as a subject takes place at the faculty of science, apart from what is going on at the faculty of education. The Organization for Economic Co-operation and Development has highlighted this dilemma as follows; “Pre-service education in Egypt is characterized by a separation of theory from practice, in the belief that student teachers will put it into practice later in schools” (OECD, 2015, p. 120). The purpose of this paper is to propose a microteaching lesson study (MLS) model that bridges the gap between learning free content pedagogies and teaching statistics, consequently, enhances PSMTs’ pedagogical content knowledge.

Design/methodology/approach
The ethnographic approach has been employed, and hence, the national faculty policy guidelines have been revised through Grossman’s (1990) model. Moreover, a focus group of PSMTs’ opinions has been investigated to interpret the aforementioned situation and provide meaningful insights.

Findings
As a result, the MLS model rooted in constructivism theory has been introduced. Furthermore, supported discourse to enhance PSMTs’ pedagogical content knowledge (PCK) of teaching statistics is described.

Originality/value
The MLS model may help to change PSMTs’ perception concerning the gap between theory and practice. Meanwhile, it could be an endeavor to reform PSMTs’ initial views regarding what learning and teaching of statistics look like, through enhancing their PCK of teaching statistics. Furthermore, engaging them in such environments to be a part of the learning community and learn more from the experts is crucial.
Estimation of construction project building cost by back-propagation neural network
Authors: Jiang Qinghua 
Published: November 2019

Purpose
Building cost is an important part of construction projects, and its correct estimation has important guiding significance for the follow-up decision-making of construction units.

Design/methodology/approach
This study focused on the application of back-propagation (BP) neural network in the estimation of building cost. First, the influencing factors of building cost were analyzed. Six factors were selected as input of the estimation model. Then, a BP neural network estimation model was established and trained by ten samples.

Findings
According to the experimental results, it was found that the estimation model converged at about 85 times; compared with radial basis function (RBF), the estimation accuracy of the model was higher, and the average error was 5.54 per cent, showing a good reliability in cost estimation.

Originality/value
The results of this study provide a reliable basis for investment decision-making in the construction industry and also contribute to the further application of BP neural network in cost estimation.
Proximity and centrality in inter-organisational collaborations for innovation
Authors: Capone Francesco , Zampi Vincenzo 
Published: November 2019

PurposeThe purpose of this paper is to investigate the impact of the different drivers of the establishment of innovation relationships in an aerospace cluster. In particular, the work investigates the impact of the various forms of proximity in the formation of inter-organisational collaborations for innovation.Design/methodology/approachThe analysis is based on primary data collected through interviews and questionnaires on innovation collaborations, administered to all the firms operating in the aerospace cluster in Tuscany. The work applies social network analysis and Exponential Random Graph Models to analyse the forces that drive inter-organisational collaborations for innovation.FindingsResults confirm the importance of geographical proximity in the formation of ties in the cluster, but social proximity is one of the main drivers for tie formation. Reciprocity shows that companies develop innovations in a reciprocal way and that most relationships are bidirectional. Triadic closure is also relevant, where the role played by trust and previous relationships is evident. Finally, hierarchy network processes are underlined, where the most central actors of the network are the most popular confirming a processes of preferential attachment. The central organisations gradually are more important, whereas the marginal ones are left in the periphery.Originality/valueThe work presents some novelties. First, it measures the different impacts of the various forms of proximity together with more advanced measures of network analysis. It allows pointing out the relevance of a firm’s network position in clusters and the fact that clusters assume hierarchical structures similar to centre-periphery networks, where most relevant nodes are in the inner core and marginal organisations are relegated.
Design of functional cotton fabric via modified carbon nanotubes
Authors: Xu Jia , Zhang Jing Yu , Xu Jiahan , Chang Yuqi , Shi Feilong , Zhang Zhanzhu , Zhang Huanxia 
Published: November 2019

Purpose
One of the intensively developed in recent years new materials are hybrid textiles modified with carbon nanotubes (CNT). In this paper, CNTs was modified by grafting dimethyl phosphite and perfluorohexyl iodine. It was applied to the cotton to obtain the flame-retardant, water-repellent, ultraviolet-resistant and conductive multifunctional fabric.

Design/methodology/approach
The modified CNTs were loaded onto cotton fabric by impregnation and drying. The CNTs-multi was synthesized by grafted dimethyl phosphite and perfluorohexyl chain and applied to the cotton by dipping-drying method. The surface chemistry of functionalized CNTs was characterized by Fourier transform infrared spectroscopy and X-ray photoelectron spectroscopy (XPS). The combustion properties were evaluated using a microscale combustion calorimeter, match test and TGA analysis. Surface hydrophilicity and hydrophobicity of fabric surface was characterized by static contact angle, and the UV resistance of the fabric was represented by the UPF value.

Findings
Dimethyl phosphite and perfluorohexyl chain were grafted on the surface of CNTs successively. The quantity of each component on the surface of CNTs was calculated according to XPS results. According to miniature combustion calorimeter data, both the value of maximum heat release rate (PHRR) and total heat release (THR) of CNTs -multi/cotton was about 65% lower than that of untreated cotton fabric. The residue after combustion of CNTs -multi/ cotton in the match test was more compact. The electrical conductivity of multi/ cotton is 225.6 kΩ/□, which is better than that of untreated cotton fabric. The UPF value of CNTs-multi/cotton reached 121, which was indicated that the anti-ultraviolet performance of CNTs-multi was greatly improved.

Research limitations/implications
Modifying method to increase the functional component amuount on the CNTs surface still need to be explored, which could increase the hydrophobicity. How to further improve the functional effect and the general synthetic steps will be of great significance to the preparation of multifunctional modified cotton fabric.

Practical implications
This modifying method can be used in any of multifunctional textile preparation process. The UV-resistant and flame retardant cotton fabric was revealed as a sample for use in outdoor sports such as clothes and tents.

Originality/value
To meet the needs of multifunctional cotton fabric, the modification of CNTs with dimethyl phosphite and perfluorohexyl iodine has not been reported. The modified fabric has flame-retardant, UV-resistant conductive and conductive properties.
Environmental change and the evolution of genomes: Transposable elements as translators of phenotypic plasticity into genotypic variability
Authors: Pimpinelli Sergio , Piacentini Lucia 
Published: November 2019

AbstractPhenotypic plasticity is generally explained as the result of epigenetic mechanisms modifying gene expression in response to changing environmental conditions. However, the biology of transposable elements (TEs) suggests that such elements may also induce differential gene expression by affecting regulatory regions.We discuss the ecological and evolutionary relevance of epigenetic modifications versus transposon activity, taking into account that epigenetic modifications are generally reversible but that the modifications induced by TEs are stably inherited.We outline our perspective on the multiple roles played by environmental changes in the context of adaptive evolution. Environmental perturbations can induce phenotypic variations via epigenetic modulation of gene expression and promote, at the same time, genetic variability by triggering bursts of TE activity; finally, they select which genetic variations are most advantageous for survival.Within this context, the production of environmentally induced advantageous phenotypes by epigenetic mechanisms could represent an immediate process of adaptation followed by TE‐induced genotypic changes that make these phenotypic variants heritable through the germ line. This scenario could lead TEs to play different roles in the function of the time‐scale of ecological variation, such as those related to climatic change in the current context of global change.In conclusion, we propose that through TE activation, environmental changes can act as inducers of genetic variability, upon which they also act as selective forces, thus triggering rapid evolutionary processes.A freePlain Language Summarycan be found within the Supporting Information of this article.
Comparative membrane proteomics reveal contrasting adaptation strategies for coastal and oceanic marine Synechococcus cyanobacteria
Authors: Teoh Fallen , Shah Bhumika , Ostrowski Martin , Paulsen Ian 
Published: November 2019

SummaryMarine cyanobacteria genus Synechococcus are among the most abundant and widespread primary producers in the open ocean. Synechococcus strains belonging to different clades have adapted distinct strategies for growth and survival across a range of marine conditions. Clades I and IV are prevalent in colder, mesotrophic, coastal waters, while clades II and III prefer warm, oligotrophic open oceans. To gain insight into the cellular resources these unicellular organisms invest in adaptation strategies we performed shotgun membrane proteomics of four Synechococcus spp. strains namely CC9311 (clade I), CC9605 (clade II), WH8102 (clade III) and CC9902 (clade IV). Comparative membrane proteomes analysis demonstrated that CC9902 and WH8102 showed high resource allocation for phosphate uptake, accounting for 44% and 38% of overall transporter protein expression of the species. WH8102 showed high expression of the iron uptake ATP‐binding cassette binding protein FutA, suggesting that a high binding affinity for iron is possibly a key adaptation strategy for some strains in oligotrophic ocean environments. One protein annotated as a phosphatase 2c (Sync_2505 and Syncc9902_0387) was highly expressed in the coastal mesotrophic strains CC9311 and CC9902, constituting 14%–16% of total membrane protein, indicating a vital, but undefined function, for strains living in temperate mesotrophic environments.
Labile plasma iron levels in chronic hemodialysis patients treated by intravenous iron supplementation
Authors: Bnaya Alon , Shavit Linda , Malyszko Jacek S. , Malyszko Jolanta , Slotki Itzchak 
Published: November 2019

AbstractThe increased usage of intravenous iron in hemodialysis patients during recent years has led to increasing concern over the potential development of iron overload. Current methods for detecting iron overload, transferrin saturation, and serum ferritin are neither sensitive nor specific. Labile plasma iron (LPI) represents a component of nontransferrin‐bound iron and may be a more accurate indicator of impending iron overload. We studied whether LPI measured can serve as an early indicator of impending iron overload and mortality in hemodialysis patients. Chronic hemodialysis patients from two medical centers in Israel and Poland who received intravenous iron were included. Baseline clinical and laboratory parameters were recorded. LPI was measured before and 48 hours after a single IV administration. Correlation of positive LPI with laboratory parameters and 2‐year mortality was evaluated. One hundred and one hemodialysis patients were included in the study. LPI became positive post‐administration in 18 (17.8%) patients. Ferritin levels >526 ng/mL and monthly iron doses >250 mg were associated with positive LPI after intravenous iron. At a 2‐year follow‐up, higher mortality was observed in the positive LPI group (61.1% compared to 25.3%, P ≤ .05), although this effect was not statistically significant after multivariate adjustment. A substantial number of hemodialysis patients have positive LPI after intravenous iron administration. LPI positively correlates with laboratory parameters that are currently in routine clinical use for detecting iron overload and with higher intravenous iron dose. Further studies should be conducted to establish the clinical implications of LPI monitoring in hemodialysis patients.
Effects of Lactobacillus Casei YBJ02 on Lipid Metabolism in Hyperlipidemic Mice
Authors: Qian Yu , Li Mingyue , Wang Wei , Wang Hongwei , Zhang Yu , Hu Qiang , Zhao Xin , Suo Huayi 
Published: November 2019

AbstractTraditionally fermented yak yogurt as a Tibetan dairy product is high not only in nutrients but also in probiotics. A probiotic strain with a potential lipid reducing effect was isolated from yak yogurt. An animal model for hyperlipidemia was evaluated using the blood index and expression levels of lipid metabolism‐related proteins in mice to determine the effect of Lactobacillus casei YBJ02 (LC‐YBJ02) on lipid metabolism in hyperlipidemic mice and the underlying mechanism. LC‐YBJ02 at different concentrations exhibited certain inhibitory effects on the increase in blood lipid in mice. Particularly, high concentrations of LC‐YBJ02 can reduce the cholesterol, triglycerides, and low‐density lipoprotein content; however, no significant effect on the high‐density lipoprotein of the body has been reported. LC‐YBJ02 can effectively increase the reduction in cholesterol level by fecal excretion. In this study, the gene‐affecting mouse obesity was determined using experimental results in mice. The expression levels of peroxisome proliferator‐activated receptor γ (PPARγ), CCAAT enhancer binding protein alpha (CEBP)/α, sterol regulatory element binding protein (SREBP)‐1c, and FAS could improve because of the high‐fat diet in kidney fat. Bacteria at different concentrations could also decrease these expression levels. Specifically, the high concentration of LC‐YBJ02 could suppress the expression of PPARγ, CEBP/α, and SREBP‐1c; however, the expression of FAS was not significantly inhibited. PPARγ and FAS expression levels in the liver were low, but no significant difference was indicated. CEBP/α and SREBP‐1c expression in mouse liver was further detected by Western blot analysis; CEBP/α was considerably low and could not be detected. On the basis of these results, LC‐YBJ02 could be used as probiotics through its lipid reduction effects.