bluuebunny/crossref_metadata_2025_split huggingface dataset:
How IFRS influence the relationship between the types of FDI and economic growth
Authors: Akisik Orhan , Mangaliso Mzamo P. 
Published: December 2019

PurposeThe purpose of this paper is to examine the relationships between International Financial Reporting Standards (IFRS), types of foreign direct investment (FDI) – greenfield investments (GFIs) and mergers and acquisitions (M&As) – and economic growth in 49 African countries between 2003 and 2017.Design/methodology/approachIn the study, panel data fixed effects and generalized method of moments estimation techniques are used in order to test the hypotheses.FindingsUsing country-level data obtained from the World Development Indicators, The United Nations Conference on Trade and Development and World Governance Indicators websites, the authors find that IFRS and the types of FDI are significantly related to economic growth. Moreover, our results provide evidence that the effect of GFIs and M&As on growth is influenced by IFRS positively.Research limitations/implicationsWith a handful of exceptions, most African countries do not have active stock markets. Therefore, the authors were unable to determine the effect of capital markets on growth.Practical implicationsFDI has the potential to contribute to economic growth and quality of life. Our findings suggest that policymakers should create incentives for attracting FDI and effective enforcement of IFRS in order to unleash the benefits of FDI on their economies.Originality/valueThe study provides important insights into the effects of types of FDI on the economic growth of African countries and into the role that IFRS play on this relationship.
Sustainability reporting in Indonesian listed banks
Authors: Amidjaya Prihatnolo Gandhi , Widagdo Ari Kuncara 
Published: December 2019

Purpose
The purpose of this paper is to find empirical evidence of ownership structure and corporate governance (CG) effect on sustainability reporting in Indonesian listed banks. The study also tries to describe sustainability reporting disclosure practice.

Design/methodology/approach
The authors analyze balanced panel data with a total of 155 observations from 2012 to 2016 using panel data regression.

Findings
The findings present empirical evidence that sustainability reporting in Indonesian listed banks is still low. CG, foreign ownership and family ownership positively influence sustainability reporting. Further, the authors find that family ownership weakens the effect of CG while foreign ownership has no significant moderating role. Digital banking is not a significant determinant and OJK sustainable finance roadmap is evidenced to have no impression on bank intention to produce sustainability report.

Research limitations/implications
The use of content analysis method for variable measurement may contain subjectivity substance from the researcher’s perspective. Further research works need confirmation from independent parties with expertise in this subject. Further research works can also implement the mixed method by combining quantitative and qualitative approach to gain better quality.

Practical implications
The result of this study underlines the need for sustainability reporting improvement, followed by suggestions for Indonesian banking regulator.

Originality/value
This paper provides a description of Indonesian banks sustainability reporting and evidence of CG and controlling owner’s role in its practice. The research presents a novelty, examining the role of digital banking as determinant.
Takaful models: origin, progression and future
Authors: Hassan Hafiz Ali 
Published: December 2019

Purpose
The concept of Takaful has a long history. It is linked with the era of Prophet Muhammad 1,400 years ago. The globalization and development of socio-economic systems have made business activities more complex in response to emerging human needs and requirements. Similarly, Takaful insurance has fully commercialized and become an important indicator of the international financial market. The purpose of this study is to understand the Takaful mechanism and progression of its procedures to date since its inception.

Design/methodology/approach
This study seeks to examine the origin, evolution and historical developments of Takaful mechanism, operations, models and governing framework with extant literature review from previous studies and current practices.

Findings
The modern Takaful insurance first began in Sudan back in 1979. The Takaful operations must abide by the Sharia laws and work under the supervision of the Sharia Supervisory Board. Since its evolution, Sharia scholars have introduced various Takaful models that are going to be explained in this study. Moreover, several Islamic organizations, including the “Islamic Financial Services Board” and the “Accounting and Auditing Organization for Islamic Financial Institutions,” have provided guidelines and supervision to develop and strengthen the Takaful industry further. The study acknowledges Takaful as a growing insurance industry with huge potential and promising future in both Pakistan and the international market.

Practical implications
During the analysis, various deficiencies and loopholes were identified, which are responsible for the unmatched growth of conventional insurance. They can be eliminated with the joint efforts of industrial players, Sharia scholars and Takaful insurance companies. Hence, Islamic scholars and academic researchers are encouraged to develop and modify the current practices of Takaful mechanism according to current market demands and consumer approach. The research efforts will help Takaful operators to develop more innovative Takaful products adhering Sharia compliance. Consequently, it will help to access more consumer market and further enhances the Takaful growth.

Originality/value
This study is an effort to provide a basic understanding of the mechanism of Takaful models. The study helps to comprehend how Takaful models have evolved and been modified over the course of time. Moreover, it provides a base for further development and improvement in current practices of Takaful models, which will result in increased progress for the Takaful industry.
Enhancing firms’ environmental performance and financial performance through green supply chain management practices and institutional pressures
Authors: Kalyar Masood Nawaz , Shoukat Aftab , Shafique Imran 
Published: December 2019

PurposeThe purpose of this study is to examine how individual dimensions of green supply chain management (GSCM) practices affect firms’ financial performance directly and through environmental performance. Furthermore, the authors investigate the contingent role of institutional pressures on the direct link between GSCM practices and environmental performance and GSCM practices and financial performance.Design/methodology/approachUsing a convenience sampling technique, data were collected from 238 textile firms in the province of Punjab, Pakistan. Hayes’ PROCESS macro was used to analyze the hypotheses.FindingsThe findings demonstrate that GSCM practices (green manufacturing, green purchasing, eco-design, cooperation with customers and green information systems) have a significant direct impact on firms’ financial performance directly and through environmental performance. Additionally, institutional pressures significantly moderate the nexus of GSCM practices-environmental performance and environmental performance-financial performance.Practical implicationsTextile firms should implement GSCM practices not just because of the pressure from regulatory bodies but also to elevate their environmental and financial performance. Government should also play its role in influencing the organizations for the adoption of GSCM practices, as its role is a significant one in preserving the environment.Social implicationsBecause of less emission, energy usage and wastage, environmental performance will be increased, which affect the society positively.Originality/valueAlong with studying the GSCM practices in the textile industry of Pakistan, drawing upon the institutional theory, the contingent role of institutional pressures on two stages (first, between GSCM practices and environmental performance, and secondly, between GSCM practices and financial performance) is the novelty of this study.
Managing legitimacy following loss of human life: Loblaw and Rana Plaza
Authors: Bujaki Merridee Lynne , Durocher Sylvain 
Published: December 2019

Purpose
This qualitative paper is about social reporting in response to an incident that involved the loss of human life. It examines Loblaw’s disclosures following the Rana Plaza building collapse that killed over 1,100 Bangladeshi workers.

Design/methodology/approach
This article draws on Suchman’s (1995) comprehensive legitimacy typology to interpret Loblaw’s disclosures about the collapse in both mass media coverage of the tragedy and the company’s quarterly, annual and corporate social responsibility (CSR) reports.

Findings
Loblaw worked on many fronts to secure stakeholders’ support in the aftermath of the fatal incident. Through their social disclosures, Loblaw simultaneously managed exchange, dispositional, consequential, procedural, structural, personal and cognitive legitimacy, striving to demonstrate that, notwithstanding the incident, the company was still conforming to its social contract.

Practical implications
This research operationalizes all aspects of Suchman’s legitimacy typology in the context of social reporting. In particular, the paper further develops the concept of cognitive legitimacy. This should be of benefit to other CSR researchers.

Social implications
The loss of human life during business operations is one of the most terrible events an organization can face. Corporate activities leading to loss of human life are obviously far from being socially acceptable. Stakeholders are likely to disapprove such activities and reconsider their support, which can threaten the survival of the organization. It is thus of utmost importance to understand the strategies used by corporate managers in their attempt to secure ongoing stakeholder support.

Originality/value
This paper innovates by focusing specifically on social disclosures about a negative event. In so doing, it also contributes to a small, but important, literature within CSR research that examines incidents resulting in the loss of human life. The paper adapts and applies Suchman’s legitimacy framework to interpret social reporting in response to a specific instance of loss of life, the Rana Plaza building collapse. Finally, this paper mobilizes the notion of cognitive dissonance to further develop Suchman’s notion of cognitive legitimacy.
Measuring the effects of time: repeated cross-sectional research in operations and supply chain management
Authors: Doering Torsten , Suresh Nallan C. , Krumwiede Dennis 
Published: December 2019

PurposeLongitudinal investigations are often suggested but rarely used in operations and supply chain management (OSCM), mainly due to the difficulty of obtaining data. There is a silver lining in the form of existing large-scale and planned repeated cross-sectional (RCS) data sets, an approach commonly used in sociology and political sciences. This study aims to review all relevant RCS surveys with a focus on OSCM, as well as data and methods to motivate longitudinal research and to study trends at the plant, industry and geographic levels.Design/methodology/approachA comparison of RCS, panel and hybrid surveys is presented. Existing RCS data sets in the OSCM discipline and their features are discussed. In total, 30 years of Global Manufacturing Research Group data are used to explore the applicability of analytical methods at the plant and aggregate level and in the form of multilevel modeling.FindingsRCS analysis is a viable alternative to overcome the confines associated with panel data. The structure of the existing data sets restricts quantitative analysis due to survey and sampling issues. Opportunities surrounding RCS analysis are illustrated, and survey design recommendations are provided.Practical implicationsThe longitudinal aspect of RCS surveys can answer new and untested research questions through repeated random sampling in focused topic areas. Planned RCS surveys can benefit from the provided recommendations.Originality/valueRCS research designs are generally overlooked in OSCM. This study provides an analysis of RCS data sets and future survey recommendations.
Fidelity to foraging sites after long migrations
Authors: Shimada Takahiro , Limpus Colin J. , Hamann Mark , Bell Ian , Esteban Nicole , Groom Rachel , Hays Graeme C. 
Published: December 2019

Abstract

Patterns of animal movement associated with foraging lie at the heart of many ecological studies and often animals face decisions of staying in an environment they know versus relocating to new sites.

The lack of knowledge of new foraging sites means there is risk associated with a decision to relocate (e.g. poor foraging) as well as a potential benefit (e.g. improved foraging).

Using a unique long‐term satellite tracking dataset for several sea turtle species, combined with capture–mark–recapture data extending over 50 years, we show how, across species, individuals generally maintain tight fidelity to specific foraging sites after extended (up to almost 10,000 km) migration to and from distant breeding sites as well as across many decades.

Migrating individuals often travelled through suitable foraging areas en route to their ‘home’ site and so extended their journeys to maintain foraging site fidelity.

We explore the likely mechanistic underpinnings of this trait, which is also seen in some migrating birds, and suggest that individuals will forgo areas of suitable forage encountered en route during migration when they have poor knowledge of the long‐term suitability of those sites, making relocation to those sites risky.
Mega‐Regional Agreements and Their Impact on Australia
Authors: Petri Peter A. , Plummer Michael G. 
Published: December 2019

AbstractThis paper estimates the effects of emerging mega‐regional agreements on the economy of Australia using a Computable General Equilibrium model. Scenarios considered include the 11‐member Comprehensive and Progressive Agreement for Trans‐Pacific Partnership (CPTPP) agreement, its possible enlargement to include five additional members (‘TPP16’) and the Regional Comprehensive Economic Partnership (RCEP) currently under negotiation. The study finds that Australia stands to enjoy real income and trade gains along both the CPTPP and RCEP paths. However, since Australia is already benefiting from its own liberal trade policies and many prior trade agreements, benefits are relatively modest, typically below one per cent of real income.
Economic Loss Due to Reputation Damage: A New Model and Its Application to Fukushima Peaches
Authors: Matsumoto Shigeru , Hoang Viet‐Ngu 
Published: December 2019

AbstractConsumers have responded negatively to agricultural products originating from the Fukushima prefecture after the 2011 Fukushima Daiichi nuclear power plant incident. These consumers’ behavioural changes have caused substantial economic losses for the producers located in contaminated regions through reductions in market prices, consumption quantities and market shares. Remarkably, these losses are observed also for uncontaminated products, posing an opportunity for research in reputation damage. However, existing literature is very rare on empirical modeling of such losses. We utilise the Dixit–Stiglitz demand framework to derive a simple but efficient empirical model that uses market data to quantify reputation damage. This model estimates changes in the perceived quality of a product originating in contaminated regions in relation to those products originating from other competing regions. The model also measures subsequent loss in market share for those products grown in contaminated regions. In our application to Fukushima, results suggest that consumers’ valuation of peaches from Fukushima decreased dramatically (between 22.5% and 23.6%) in the year the nuclear accident occurred, but rapidly recovered in the following years. The results also show that the degree of impact varies across wholesale markets. Fukushima farmers lost about 13.1–18.9% of sales due to reputation damage. Estimates from our proposed models deliver meaningful information in the context of policy interventions such as transfer programmes financed by gainers to compensate reputation losses.
Mitochondrial mass governs the extent of human T cell senescence
Authors: Callender Lauren A. , Carroll Elizabeth C. , Bober Emilia A. , Akbar Arne N. , Solito Egle , Henson Sian M. 
Published: December 2019

AbstractThe susceptibility of human CD4+ and CD8+ T cells to senesce differs, with CD8+ T cells acquiring an immunosenescent phenotype faster than the CD4+ T cell compartment. We show here that it is the inherent difference in mitochondrial content that drives this phenotype, with senescent human CD4+ T cells displaying a higher mitochondrial mass. The loss of mitochondria in the senescent human CD8+ T cells has knock‐on consequences for nutrient usage, metabolism and function. Senescent CD4+ T cells uptake more lipid and glucose than their CD8+ counterparts, leading to a greater metabolic versatility engaging either an oxidative or a glycolytic metabolism. The enhanced metabolic advantage of senescent CD4+ T cells allows for more proliferation and migration than observed in the senescent CD8+ subset. Mitochondrial dysfunction has been linked to both cellular senescence and aging; however, it is still unclear whether mitochondria play a causal role in senescence. Our data show that reducing mitochondrial function in human CD4+ T cells, through the addition of low‐dose rotenone, causes the generation of a CD4+ T cell with a CD8+‐like phenotype. Therefore, we wish to propose that it is the inherent metabolic stability that governs the susceptibility to an immunosenescent phenotype.
Ecological interactions among insect herbivores, ants and the host plant Baccharis dracunculifolia in a Brazilian mountain ecosystem
Authors: Monteiro Graziella França , Macedo‐Reis Luiz Eduardo , Dáttilo Wesley , Fernandes Geraldo Wilson , Siqueira de Castro Flavio , Neves Frederico S. 
Published: December 2019

AbstractInsect–plant interactions occur in several ways and have considerable environmental and ecological importance. Many feeding strategies have evolved among herbivorous insects, with host–herbivore systems likely being influenced by trophobionts with ants. We investigated how these interactions vary across elevation gradients by evaluating the structure of the herbivorous insect community and ants associated with Baccharis dracunculifolia at three distinct elevations (800, 1100, and 1400 m a.s.l.) on a mountain in southeastern Brazil. Moreover, we evaluated the diversity and specialisation of interactions between herbivores and host plants along the elevational gradient. We sampled herbivores and ants on 60 plants at each elevation (totalling 180 plant individuals). Herbivore species composition differed among elevations, as did interaction diversity and specialisation. Richness and abundance of chewing insects increased with elevation, while β‐diversity among patches of the host plant was higher at the lowest elevation, probably due to the patchy occurrence of B. dracunculifolia. Richness and abundance of sap‐sucking insects were higher at the intermediate elevation, possibly due to local environmental conditions. We observed a positive relationship between ant and herbivore trophobiont richness on B. dracunculifolia. We found that interactions were more specialised and less diverse at higher elevations compared to the lowest elevation. Changes in vegetation and environmental variables shaped species distributions and their ecological interactions along the elevation gradient. Our study demonstrates that increased elevation changes the structure and patterns of interactions of the herbivore insect guilds associated with the host plant B. dracunculifolia. Ant effects depend on the context, the environment, and the species of ants involved, and are essential for the presence of insect trophobionts.
Severe acute maternal morbidity trends in Victoria, 2001–2017
Authors: Duke Graeme J. , Maiden Matthew J. , Huning Emily Y. S. , Crozier Tim M. , Bilgrami Irma , Ghanpur Rashmi B. 
Published: December 2019

BackgroundThe incidence of severe acute maternal morbidity (SAMM) is one method of measuring the complexity of maternal health and monitoring maternal outcomes. Monitoring trends may provide a quantitative method for assessing health care at local, regional, or jurisdictional levels and identify issues for further investigation.AimsIdentify temporal trends for SAMM event rates and maternal outcomes over 17 years in the state of Victoria, Australia.Materials and MethodsAll maternal public health service admissions were extracted from an administrative dataset from July 2000 to June 2017. SAMM‐related diagnoses were defined by matching as closely as possible with published definitions. Outcomes included annual SAMM event rates, hospital survival, and hospital length of stay (LOS). Temporal trends were analysed using mixed‐effects generalised linear models.ResultsThere were 854 777 live births and 1.21 million pregnancy‐related hospital admissions which included 34 008 SAMM events in 29 273 records and in 3.42% (95%CI = 3.39–3.46) of births. Most common were severe pre‐eclampsia (0.87% of births), severe postpartum haemorrhage (0.59%), and sepsis (0.62%). SAMM‐related admissions were associated with longer LOS and higher mortality risk (P < 0.001). Maternal mortality ratio remained unchanged at 8.6 fatalities per 100 000 births (P = 0.65).ConclusionOver 17 years, there was a significant increase in birth rate and SAMM‐related events in Victoria. Administrative data may provide a pragmatic approach for monitoring SAMM‐related events in maternal health services.
Delays in prostate cancer care within a hospital network in Victoria, Australia
Authors: Qu Liang G. , Nzenza Tatenda , McMillan Kevin , Sengupta Shomik 
Published: December 2019

AbstractBackgroundTo characterize and identify interval delays for patients referred to a tertiary hospital with prostate‐specific antigen (PSA) elevation, as delays in prostate cancer diagnosis may result in worse outcomes.Patients and methodsWe retrospectively reviewed consecutive referrals to our urology unit for abnormal PSA assessments, over a 24‐month period. Demographics, PSA measurements, clinical staging, biopsy grade and treatment were recorded. Referral, review, biopsy and treatment intervals were calculated. Associations were analysed using Wilcoxon rank‐sum tests.ResultsTwo hundred and thirty men were included, with median age 65 years and PSA 7.6 ng/mL at referral, of whom 197 (85.7%) men had cancer on biopsy. The median referral, review, biopsy and treatment intervals were 8.1 (range 0.1–109.9), 1.7 (0.1–19.4), 1.9 (0.0–31.5) and 1.9 (0.2–17.3) months respectively. One hundred and seven patients (56.6%) had more than one abnormal PSA prior to referral. Eighty‐five (60.7%) patients had referral delay ≥3 months, and were found to be: older (66 versus 63 years, P = 0.02), less likely to have family history (12 versus 24%, P = 0.07) and have a prior abnormal PSA (93 versus 0%, P < 0.0001). Treatment intervals ≥1 month occurred in 104 (70.3%) patients, associated with higher clinical stage (P = 0.0002) and biopsy grade (P < 0.0001).ConclusionOur results indicate frequent referral delays, which in some cases may be reflective of older age or a lower risk profile. However, treatment delays are associated with higher risk disease, possibly reflecting time needed for staging and treatment discussions. Further efforts are needed to optimize timely referral, investigation and treatment of men with elevated PSA.