bluuebunny/crossref_metadata_2025_split huggingface dataset:
Institutional work in the birth of a carbon accounting profession
Authors: Gibassier Delphine , El Omari Sami , Naccache Philippe 
Published: June 2020

PurposeWithin the emergent professional field of carbon accounting, we analyse the institutional work that gives birth to a nascent profession in a multi-actor arena. We therefore contribute to enhancing our understanding of the birth of professions – in their very first steps and infancy.Design/methodology/approachThis study employs a qualitative approach. We collected data from 1999 to 2015 and conducted 15 semi-structured interviews. One of the researchers was active in the field for two years and participated in carbon accounting events in France as a “participant observer”.FindingsOur research contributes to an understanding of the dynamic professionalization process in which the different actors mobilize both creative work and sabotage work. We further theorize how nascent professions structure their project around knowledge, identity and boundary work. At the same time, we develop the notion of sabotage work, which is comprised of two sub-categories of institutional work: counter-work and the absence of work.Originality/valueTo our knowledge, this is one of the first attempts to analyse the birth of an environmental accounting profession. We emphasize both creative work and sabotage work in the professionalization project. We conclude on further research that could be performed on environmental accounting professions.
Contractual completeness as a cornerstone to stakeholder management in public private partnership projects in Uganda
Authors: Mwesigwa Rogers , Nabwami Ruth , Mayengo Joseph , Basulira Gonzaga 
Published: June 2020

PurposeThe purpose of this study is to examine whether contractual completeness is a cornerstone to stakeholder management in Public–Private Partnership (PPP) projects in Uganda.Design/methodology/approachThis study adopted a cross-sectional and quantitative approach. Data were collected by means of a questionnaire survey from a sample of 103 PPP projects in Uganda. Partial Least squares structural equation modeling was used to analyze the data.FindingsThe study found that contractual completeness dimensions (contractual obligatoriness, contingency adaptability, issue inclusiveness, term specificity) are all significantly and positively associated with stakeholder management in PPP projects in Uganda.Originality/valueThis paper is one of the few studies on stakeholder management in PPP projects from a developing country’s perspective, thus contributing to scanty literature on how to manage stakeholders in PPP projects.Research limitations/implicationsThis paper is limited to the relationship between contract completeness dimensions and stakeholder management in PPP projects in Uganda. Future studies should be conducted on other factors that affect stakeholder management in PPP projects in Uganda.Practical implicationsOur results imply that when all the relevant issues are included in the contract, contract terms are explicitly stipulated, all the unanticipated changes are described and when all the parties involved are restrained by a binding force of a contract, conflicts and opportunism reduces and stakeholders concerns are addressed.
Distrust in corporate communications: does it matter?
Authors: Tyquin Ellen , Mehta Amisha , Bradley Lisa 
Published: June 2020

PurposeThis study provides much needed empirical data to conceptualise organisational distrust in communications' scholarship. A limited understanding of distrust has implications for corporate communication scholars and practitioners as, ultimately, efforts to rebuild trust and reduce distrust in organisations and corporations may be hindered if we do not truly understand the complexity and nature of the concepts we are trying to repair.Design/methodology/approachA repeated single-criterion card-sort method was utilised in this study to allow the sample of 40 respondents to identify the terms they associate with organisational trust and distrust.FindingsFrom the current study's findings, it is proposed that there is support for organisational distrust to be considered and studied as a separate and distinct concept to organisational trust within the corporate communications and public relations literature. The current study's findings do not neatly reflect all the items included in existing scales for organisational distrust, and accordingly this suggests that further research into distrust as a concept is warranted.Originality/valueThis study contributes to the literature by presenting a proposed conceptualisation of organisational distrust and providing further evidence for organisational distrust and organisational trust to be studied as related but separate concepts. Developing a more comprehensive conceptualisation of organisational trust and distrust is important for both communication scholars and practitioners as it allows for a more accurate understanding of relationship quality between stakeholders and organisations.
Corporate governance mechanisms and R&D intensity in OECD courtiers
Authors: AlHares Aws 
Published: June 2020

PurposeThis study aims to investigate the impact of ownership structure and board structure on risk-taking as measured by research and development (R&D) Intensity in OECD countries.Design/methodology/approachA panel data of 300 companies from Anglo American and European countries between 2010 and 2016 were used. The ordinary least square multiple regression analysis procedure is used to examine the relationships. The findings are robust to alternative measures and endogeneities.FindingsThe results show that institutional ownership, board size, independent directors and board diversity are negatively related to risk-taking, with greater significance among Anglo American countries than among Continental European countries. In contrast, the results show that director ownership is statistically insignificant.Originality/valueThis study extends and contributes to the extant corporate governance (CG) literature, by offering new evidence on the effect of ownership and board structure on risk-taking between two different traditions. The findings will help regulators and policy-makers in the OECD countries in evaluating the adequacy of the current CG reforms to prevent management misconduct and scandals. These findings are relevant for companies aiming to adopt the most suitable governance mechanisms to pursue their R&D objectives and for policymakers interested in promoting R&D investment.
Chinese SME development and industrial upgrading
Authors: Lin Fenfang , Ansell Jake , Siu Wai-sum 
Published: June 2020

PurposeDrawing from industrial upgrading theories, this study aims to explore the issues of industrial upgrading and small and medium-sized enterprises (SMEs) development in an emerging market – China.Design/methodology/approachA contextual stepwise approach is undertaken by applying netnography and interviews to investigate manufacturing SMEs' perceptions on upgrading.FindingsThe study outlines three economic actors – government, industry and manufacturer; two upgrading factors – internal and external; a vicious circle that consists of thin profit, quality and imitation issues; and a benign circle that incorporates a list of upgrading capabilities – research and development (R&D), creativity, design and branding – in the context of upgrading to the value-added supply chain.Research limitations/implicationsBy integrating the findings with relevant literature, the authors propose a framework to best illustrate manufacturing SME upgrading. The findings reveal that Chinese manufacturing SMEs acquire upgrading capabilities through organizational learning during the upgrading process, which is affected by both external and internal factors in the constraints imposed by the interplay of relevant actors.Originality/valueThrough the innovative methodological approach, this study affords great insights into industrial upgrading from the perspective of manufacturing SMEs in an emerging economy – China.
Artificial intelligence ethics guidelines for developers and users: clarifying their content and normative implications
Authors: Ryan Mark , Stahl Bernd Carsten 
Published: June 2020

Purpose
The purpose of this paper is clearly illustrate this convergence and the prescriptive recommendations that such documents entail. There is a significant amount of research into the ethical consequences of artificial intelligence (AI). This is reflected by many outputs across academia, policy and the media. Many of these outputs aim to provide guidance to particular stakeholder groups. It has recently been shown that there is a large degree of convergence in terms of the principles upon which these guidance documents are based. Despite this convergence, it is not always clear how these principles are to be translated into practice.

Design/methodology/approach
In this paper, the authors move beyond the high-level ethical principles that are common across the AI ethics guidance literature and provide a description of the normative content that is covered by these principles. The outcome is a comprehensive compilation of normative requirements arising from existing guidance documents. This is not only required for a deeper theoretical understanding of AI ethics discussions but also for the creation of practical and implementable guidance for developers and users of AI.

Findings
In this paper, the authors therefore provide a detailed explanation of the normative implications of existing AI ethics guidelines but directed towards developers and organisational users of AI. The authors believe that the paper provides the most comprehensive account of ethical requirements in AI currently available, which is of interest not only to the research and policy communities engaged in the topic but also to the user communities that require guidance when developing or deploying AI systems.

Originality/value
The authors believe that they have managed to compile the most comprehensive document collecting existing guidance which can guide practical action but will hopefully also support the consolidation of the guidelines landscape. The authors’ findings should also be of academic interest and inspire philosophical research on the consistency and justification of the various normative statements that can be found in the literature.
A multiple discriminant analysis of the auditor’s going concern opinion: the case of audit opinions in Italy
Authors: Maffei Marco , Fiondella Clelia , Zagaria Claudia , Zampella Annamaria 
Published: June 2020

Purpose
The purpose of this paper is to develop a model for assessing the audit evidence of the going-concern (GC) assumptions underlying the preparation of financial statements.

Design/methodology/approach
This research analyses 678 audit opinions of Italian listed firms from 2007 to 2016 and uses a multiple linear discriminant analysis to create a GC score, which includes variables suggested by the international standards on auditing (ISA) 570 and by literature on GC.

Findings
The model provides three cut-off scores which can orient auditors towards issuing the most appropriate GC audit opinions (unmodified opinion, unmodified opinion, which includes emphases of matter, qualified opinion or disclaimer of opinion).

Research limitations/implications
The development of the model is mainly based on public data and does not assess confidential information that is not disclosed in audit opinions.

Practical implications
This model can enable auditors to identify the most appropriate GC opinion and align auditor’s opinions in similar circumstances, thereby reducing their reliance on discretion and increasing the reliability of their judgement with a higher degree of accuracy. Moreover, this research lists additional events or conditions that may individually or collectively cast significant doubt on GC assumptions.

Originality/value
This study goes beyond the traditional decision-making process, apparently binary in nature, between “continuity” and “failure” or between “unmodified” and “modified” opinions. It is conceived to detect the different degrees of uncertainty that affect GC evaluations to orient auditors’ professional judgements.
Public evaluation of the ethics of tobacco marketing in Indonesia: symbiotic ethical approach
Authors: Tjandra Nathalia Christiani , Aroean Lukman , Prabandari Yayi Suryo 
Published: June 2020

Purpose
This article aims to explore the public evaluation of the ethics of marketing tobacco in Indonesia through the theoretical lens of normative ethics.

Design/methodology/approach
The present study adopted a symbiotic ethical approach which combined normative and positive ethical approaches. The data was collected in Yogyakarta, Indonesia, from six focus groups and thirty photo elicitation interviews with a total of 71 participants.

Findings
The thematic analysis has identified six main themes, economic contribution of the tobacco industry, harmful nature of tobacco products, tobacco marketing targeting vulnerable groups, covering the danger of smoking, intention and integrity of tobacco marketers and infringement of law and social norms. Adopting the theoretical lens of utilitarianism, deontology, contractarianism and virtue ethics, the analysis illustrates that most participants believed that tobacco marketing practices in Indonesia are unethical.

Policy implications
The findings of the study were disseminated in a public engagement event to stakeholders in Yogyakarta. The findings influenced the development of No Smoking Area monitoring instrument and the introduction of “Free from Tobacco Advertisement in No Smoking Area” policy in Sleman Regency, Yogyakarta.

Originality/value
Indonesia, with its lenient regulatory environment, provides a unique setting for investigating public evaluation of the ethics of tobacco marketing. This is one of the first studies that investigates public evaluation of tobacco marketing ethics in Indonesia through the theoretical lens of utilitarianism, deontology, virtue ethics and contractarianism.
Brand-reseller representative relationship for enablement: a research agenda
Authors: Gupta Suraksha , Wright Len Tiu 
Published: June 2020

Purpose
The purpose of this study is to bring theories of branding and relationship marketing together under the lens of the brand manager and reseller relationship for integrating into a single paradigm. The conceptualization bridges a gap in theory and practice by explaining how a brand can be managed by brand managers building empathetic relationships with resellers and understanding their requirements.

Design/methodology/approach
It draws upon qualitative methodology and data collected from 12 business-to-business resellers for brands and 8 brand managers working for international brands in India.

Findings
Brand personified and represented in research questions investigated showed the enablement aspects of brand representatives in competitive reseller networks.

Practical implications
The findings of this study will be very useful for brand managers aiming to penetrate markets through individuals who could represent their brands to resellers.

Social implications
This study will help brand managers to create a stronger brand-reseller relationship marketing strategy by incorporating the emotional aspect of personification to benefit a socially driven relationship.

Originality/value
This study offers new insights into the temporal aspects of branding for business-to-business markets.
Decreased serum cathepsin S levels in patients with systemic sclerosis‐associated interstitial lung disease
Authors: Toyama Satoshi , Yamashita Takashi , Saigusa Ryosuke , Miura Shunsuke , Nakamura Kouki , Hirabayashi Megumi , Miyagawa Takuya , Fukui Yuki , Omatsu Jun , Yoshizaki Ayumi , Sato Shinichi , Asano Yoshihide 
Published: June 2020

AbstractCathepsin S (CTSS) is a lysosomal proteolytic enzyme regulating intracellular and extracellular biological activities, including immunity/inflammation and remodeling of vasculature and extracellular matrix, which are the three cardinal pathological events associated with systemic sclerosis (SSc). To elucidate the potential role of CTSS in the development of SSc, we investigated the clinical correlation of serum CTSS levels. Because serum CTSS levels were inversely correlated with estimated glomerular filtration rate (eGFR) in SSc patients with renal dysfunction (eGFR, <60 min/mL per 1.73 m2), SSc patients with normal renal function (eGFR, ≥60 min/mL per 1.73 m2) were analyzed. Serum CTSS levels were significantly decreased in diffuse cutaneous SSc patients compared with limited cutaneous SSc patients and healthy controls. Among vascular and fibrotic clinical manifestations, Raynaud’s phenomenon and interstitial lung disease (ILD) were relevant to a significant decrease in serum CTSS levels. Importantly, serum CTSS levels negatively correlated with serum levels of Krebs von den Lungen‐6 and surfactant protein D in total SSc patients, while not correlating with modified Rodnan total skin thickness score and the percentage of predicted diffusion lung capacity for carbon monoxide and showing a positive trend with the percentage of predicted vital capacity. These results suggest a potential contribution of decreased CTSS expression to the development of ILD in patients with SSc.
Sea crossing as a major determinant for the evolution of migratory strategies in soaring birds
Authors: Mellone Ugo 
Published: June 2020

AbstractIn FocusSantos, C. D., Silva, J. P., Muñoz, A.‐R., Onrubia, A., & Wikelski, M. (2020). The gateway to Africa: What determines sea crossing performance of a migratory soaring bird at the strait of Gibraltar? Journal of Animal Ecology, 89, 1317–1328. Migrating birds undertake long journeys which pose several challenges. Water bodies are the most demanding ecological barriers for soaring birds, due to the increase in energy consumption and mortality risk. Through high‐resolution GPS, Santos et al. (2020), analysed how the flight performance of 73 black kites crossing the Strait of Gibraltar was affected by external (e.g. weather conditions) and internal factors (individual experience). Kites waited for weaker crosswinds to start the crossing to minimize energy consumption, drift and altitude loss. Moreover, adults were quicker and lost less altitude than juveniles. These processes are likely to occur in all soaring species and have consequences also at a much wider spatial scale. In the Mediterranean region, species‐ and population‐specific migration strategies appear to be influenced by interactions between species' morphology and the distribution of the land masses they traverse.
Evolutionary development and co‐phylogeny of primate‐associated bifidobacteria
Authors: Lugli Gabriele Andrea , Alessandri Giulia , Milani Christian , Mancabelli Leonardo , Ruiz Lorena , Fontana Federico , Borragán Santiago , González Andrea , Turroni Francesca , Ossiprandi Maria Cristina , Margolles Abelardo , van Sinderen Douwe , Ventura Marco 
Published: June 2020

SummaryIn recent years, bifidobacterial populations in the gut of various monkey species have been assessed in several ecological surveys, unveiling a diverse, yet unexplored ecosystem harbouring novel species. In the current study, we investigated the species distribution of bifidobacteria present in 23 different species of primates, including human samples, by means of 16S rRNA microbial profiling and internal transcribed spacer bifidobacterial profiling. Based on the observed bifidobacterial‐host co‐phylogeny, we found a statistically significant correlation between the Hominidae family and particular bifidobacterial species isolated from humans, indicating phylosymbiosis between these lineages. Furthermore, phylogenetic and glycobiome analyses, based on 40 bifidobacterial species isolated from primates, revealed that members of the Bifidobacterium tissieri phylogenetic group, which are typical gut inhabitants of members of the Cebidae family, descend from an ancient ancestor with respect to other bifidobacterial taxa isolated from primates.
A Preliminary Report of Psychiatric Diagnoses in a Scottish County Sample of Persons of National Security Concern
Authors: Morris Alistair , Meloy J. Reid 
Published: June 2020

AbstractIncreasing anecdotal, empirical, and research evidence indicates mental disorder history is one of the several factors associated with increased risk of involvement in lone‐actor terrorist activities. Currently, few studies have been conducted on the mental disorder histories of individuals assessed as at risk of involvement in terrorist activities (Meloy, J Threat Assess Manag 2019;6:93). This pilot study describes demographic, psychiatric, and criminal characteristics of a sample of Scottish individuals identified by the Prevent element of the U.K. national counterterrorism strategy, and outcome data after follow‐up at 2 years. Twenty‐three individuals were referred to Prevent as posing a national security risk from a county in Scotland. Their records were studied for psychiatric and criminal histories. Nine (39%) had previous psychiatric contact, all were “lone actors”, and none were embedded with organized terrorist groups. The most common diagnoses were substance use disorder, personality disorder, depression, and psychotic disorder. The sample displayed factors associated with increased risk of violence including previous offending, early behavioral difficulties, school problems, substance misuse, cluster B personality disordered traits. After 2 years, 44% of the mentally disordered group had re‐offended. The offense types were generally similar to those prior to the individual being involved with the Prevent counter terrorism program. Only one of the mentally disordered group committed a further national security offense. In this sample, mental disorder history is overrepresented in individuals who come to the attention of the U.K. Prevent counter terrorism strategy. Further empirical studies with additional power are required to develop the empirical evidence base in this under‐researched area.
Streambank Legacy Sediment Contributions to Suspended Sediment‐Bound Nutrient Yields from a Mid‐Atlantic, Piedmont Watershed
Authors: Jiang Grant , Lutgen Alyssa , Mattern Katie , Sienkiewicz Nathan , Kan Jinjun , Inamdar Shreeram 
Published: June 2020

AbstractWhile streambank legacy sediment has been increasingly recognized as an important contributor of fine sediment to watersheds, little is known about its contributions to suspended sediment‐bound nutrients. This uncertainty is exacerbated by the ubiquitous presence of legacy sediments in valley‐bottoms of the Mid‐Atlantic region of the United States. Using a sediment fingerprinting model, we quantified suspended sediment and sediment‐bound nutrient sources for a 114 km2 agricultural, Piedmont watershed. Sediment sources included agricultural, developed, and forested soils as well as streambanks legacy sediments. Suspended sediment and sediment‐bound nitrogen (N) and phosphorus (P) concentrations were determined for 10 storms over the study period of August 1, 2017 to July 31, 2018. Streambanks contributed 50% of the annual suspended sediment yield of 1,348 kg/ha followed by agricultural (49%) and forested (1%) soils. Streambanks amounted to 26% and 32% of the suspended sediment‐bound N and P exports, respectively, whereas the corresponding loads from agricultural sources were 73 and 67%, respectively. Bank contributions varied with storm magnitude and seasonality, with the highest exports associated with the largest peak flows. These results highlight that streambank sediments constitute a significant fraction of suspended sediment‐bound nutrient exports and must be considered in watershed models, regulatory assessments, and management practices.