bluuebunny/crossref_metadata_2025_split huggingface dataset:
Maximising “Community Benefits” in public procurement: tensions and trade-offs
Authors: Wontner Karen Lorraine , Walker Helen , Harris Irina , Lynch Jane 
Published: October 2020

PurposeThis study aims to illuminate the challenges involved in implementing community benefits (CBs), a sustainable public procurement policy that ensures that there are positive social and economic outcomes for the local community when public money is spent on goods, works and services.Design/methodology/approachInterviews and focus groups were conducted with public sector buyers and suppliers in Wales with experience in implementing CBs. Resource dependence theory was used to examine the extent to which dependence on resources effects CBs implementation.FindingsWhilst the study confirms that implementation of CBs improves economic and social outcomes, there can also be challenges for public sector organisations and their constituent supply chains. These include tensions between CBs and other policies, differing views between buyers and suppliers, and the unintended consequences of promoting one form of CBs over another.Research limitations/implicationsThe research found that Welsh Government influences the buyer-supplier dyad through regulatory and financial power. We elaborate on resource dependency theory by adding four constructs (powerful stakeholders, intra and inter organisational issues, challenges and enablers) to better understand the flows of power and resources in this research context.Practical implicationsBuyer and supplier practitioners and policymakers may find the factors leading to successful CBs implementation useful, such as ensuring closer communication and liaison at early contract stages.Social implicationsCommunity benefits are aimed at improving socioeconomic issues through public procurement.Originality/valueThis study addresses the need for research into how public sector organisations and suppliers seek to implement socio-economic sustainability measures, and the lack of research on CBs implementation to date. It is also novel in adopting a dyadic approach and a resource dependency perspective.
Shining a light on the daily occupational experiences of lesbian and gay adults’ in Ireland: applying an occupational justice lens
Authors: Hadden Letitia , O’Riordan Aisling , Jackson Jeanne 
Published: October 2020

Purpose
Equality of rights for individuals who identify as being lesbian or gay (LG) have emerged over recent years, and significant advancements have been made in recognition and support of LG rights in Ireland. Given the recent change in legal rights for the LG population, Civil Partnership 2010 and Marriage Equality 2015, this paper aims to explore the lived experience of daily occupations of LG adult’s in Ireland today, by applying an occupational justice lens.

Design/methodology/approach
A qualitative phenomenological research study, examined the concept of occupational justice as experienced by eight adults, who identified as being LG. Data was collected through face to face, semi-structured interviews.

Findings
Four themes capturing the complexity of each participant’s experience of daily occupations and occupational justice emerged, namely, transitions and personal journeys, celebrating differences, empowerment through occupation and inner conflict. Findings demonstrate how occupational justice is experienced as a complex, contextually embedded and dynamic process specific to each individual.

Originality/value
Future research in this area should aim to explore the experiences of both a younger and older LG population, along with those who identify as bisexual, transgender, queer or intersex to continue to raise awareness of the potential for occupational injustice within this minority population.
Accurate targeting in the Indonesian RASKIN program
Authors: Sutanto Wiliyanti , Sakaguchi Mayumi , Amrullah Eka Rastiyanto , Rusyiana Aris , Ishida Akira 
Published: October 2020

PurposeUsing nationally representative data, this study estimated the probability of a household receiving RASKIN rice in general as well as the rate of excluding poor households and including nonpoor households in relation to the targeting accuracy of the RASKIN program.Design/methodology/approachThe data came from the National Socioeconomic Survey conducted by the Central Bureau of Statistics in March 2015. Several independent variables were included, such as the head of household's age, gender and marital status, in addition to highest educational level among family members, household size, economic status, regional district and residential classification.FindingsThe results showed that a household's probability of receiving RASKIN rice increases if the head of household is older, female and a widower, and the household has more human capital accumulation, more family members, lower economic status and is in a rural area and/or Java and Nusa Tenggara. The estimated probabilities of poor households excluded from the RASKIN program and nonpoor households included are 44.8 and 35.1%, respectively, suggesting mistargeting occurred where eligible recipients were undercovered, and revealed the loss of funds to ineligible households.Originality/valueThe present study focused on the program's targeting accuracy while at the same time keeping in mind the social and geographical conditions in Indonesia. To the best of the authors’ knowledge, little to no such research has been conducted.
A comparative study of consumers' intention to purchase counterfeit outdoor products in Taiwan and Hong Kong
Authors: Tseng Wen-Yung , Chiu Weisheng , Leng Ho Keat 
Published: October 2020

PurposeThis study aims to compare the purchase intention of counterfeit outdoor products between Taiwan and Hong Kong consumers.Design/methodology/approachA total of 584 respondents from Hong Kong (n = 247, 42%) and Taiwan (n = 337, 58%) were recruited for the study. Data analysis was performed by using structural equation modelling techniques.FindingsThe results showed that consumers' perceived risk had a negative influence on attitude and intention to purchase counterfeit outdoor products. Moreover, attitude towards buying counterfeit outdoor products, perceived behavioural control and subjective norm had positive impacts on purchase intention. Brand consciousness, however, had a negative influence on purchase intention. The multi-group analysis identified significant differences between Hong Kong and Taiwanese respondents.Originality/valueThis study provides a better understanding of how these factors affect purchase intention of counterfeit outdoor products across different cultures.
Ramifications of Covid-19 on management accounting teaching and research
Authors: Spraakman Gary 
Published: October 2020

Purpose
The purpose of this paper is to explore how COVID-19 has affected the author’s management accounting teaching and research.

Design/methodology/approach
This paper is a reflection essay on management accounting.

Findings
The author realized that the textbooks, because of the lack of integration among management accounting techniques, do not prepare the students with the ability to make the quick changes required by COVID-19. The author expects that they will have to introduce integration to the management accounting textbooks and courses. Qualitative research will be helpful in identifying the management accounting techniques now integrated in practice. The author further expects the beneficial practices that were learned from online and remote teaching during the pandemic will be with them into the future.

Research limitations/implications
This paper is limited as it is a personal reflection.

Practical implications
COVID-19 has required organizations be increasingly agile, particularly in the use of budgets and other management accounting techniques.

Social implications
Opportunities are identified for improving the teaching and use of management accounting, especially regarding strategy and budgeting.

Originality/value
The extreme nature of pandemics intensifies the observations of the functioning of disciplines such as management accounting. Everyone learns from extreme experiences.
The need to integrate in primary healthcare: nurse identity constructions of pharmacists as entrepreneurs
Authors: D'Souza Natalia , Scahill Shane 
Published: October 2020

PurposeThis study explores nurses' views as to whether they see community pharmacists as “entrepreneurial” and what this might mean for working together in primary care. Pharmacists are expected to fully integrate with their colleagues – particularly nurses – under the New Zealand health policy. Yet, there is scarce literature that examines multidisciplinary teamwork and integration through an entrepreneurial identity lens. This is particularly important since around the world, including New Zealand, community pharmacies are small businesses.Design/methodology/approachThis was an exploratory qualitative study. A total of 18 semi-structured interviews were conducted with nurses from primary care, nursing professional bodies and academics from nursing schools. Interviews were audio recorded and transcribed verbatim. Coding was undertaken through general inductive thematic analysis.FindingsIn total three key themes emerged through analysis: the entrepreneurial profile of the community pharmacist, the lack of entrepreneurship across the profession, and the role identity and value that community pharmacists hold, as viewed by nurses. There appeared to be pockets of entrepreneurship in community pharmacy; nurses did not express a blanket label of entrepreneurship across the whole sector. Nurses also discussed several forms of entrepreneurship including commercial-oriented, clinical and social entrepreneurship. The social entrepreneurship identity of community pharmacists sat most comfortably with nurse participants. Overall, nurses appeared to value community pharmacists but felt that they did not fully understand the roles that this profession took on.Research limitations/implicationsThis paper contributes to the academic literature by identifying three domains of entrepreneurship relevant to community pharmacy as well as multi-level barriers that will need to be jointly tackled by professional bodies and policy-makers. Improving nurses' and other healthcare professionals' knowledge of community pharmacists' role and expertise is also likely to facilitate better inter-professional integration.Originality/valueThere is scarce literature that attempts to understand how entrepreneurial identity plays out in health organisation and management. This study adds to the knowledge base of factors influencing integration in healthcare.
Accounting, Foucault and debates about management and organizations
Authors: Bowden Bradley , Stevenson-Clarke Peta 
Published: October 2020

Purpose
Postmodernist ideas – most particularly those of Foucault but also those of Latour, Derrida and Barthes – have had a much longer presence in accounting research than in other business disciplines. However, in large part, the debates in accounting history and management history, have moved in parallel but separate universes. The purpose of this study is therefore one of exploring not only critical accounting understandings that are significant for management history but also one of highlighting conceptual flaws that are common to the postmodernist literature in both accounting and management history.

Design/methodology/approach
Foucault has been seminal to the critical traditions that have emerged in both accounting research and management history. In exploring the usage of Foucault’s ideas, this paper argues that an over-reliance on a set of Foucauldian concepts – governmentality, “disciplinary society,” neo-liberalism – that were never conceived with an eye to the problems of accounting and management has resulted in not only in the drawing of some very longbows from Foucault’s formulations but also misrepresentations of the French philosophers’ ideas.

Findings
Many, if not most, of the intellectual positions associated with the “Historic Turn” and ANTi-History – that knowledge is inherently subjective, that management involves exercising power at distance, that history is a social construct that is used to legitimate capitalism and management – were argued in the critical accounting literature long before Clark and Rowlinson’s (2004) oft cited call. Indeed, the “call” for a “New Accounting History” issued by Miller et al. (1991) played a remarkably similar role to that made by Clark and Rowlinson in management and organizational studies more than a decade later.

Originality/value
This is the first study to explore the marked similarities between the critical accounting literature, most particularly that related to the “New Accounting History” and that associated with the “Historic Turn” and ANTi-History in management and organizational studies.
Research on the optimal equity of duo-ou enterprise based on data analysis
Authors: Ma TianLong , Zhang Huiping 
Published: October 2020

PurposeThis study aims to disclose how the nature of corporate ownership, stock efficiency and wage level affect the optimal proportion of employee stock.Design/methodology/approachThis paper studies three duopoly markets: two private enterprises, two state-owned enterprises (SOEs) and a private enterprise and an SOE. The competitions between the two parties are taken as a two-stage dynamic sequential game and studied through back-induction.FindingsThe results reveal that the enterprise ownership has a directly bearing on the optimal proportion of employee stock and determines whether to implement the employee stock ownership plan (ESOP) and the specific level of the plan. The optimal proportion of employee stock is positively correlated with its contribution to enterprise efficiency. There are many influencing factors on the effect of wage level on the optimal proportion of employee stock, namely, the ownership nature of ESOP implementer and efficiency difference of different nature stocks.Social implicationsThe results of this study provide policy recommendations for companies preparing to implement ESOP.Originality/valueThe research findings provide policy implications for enterprises to prepare a suitable ESOP and the reform of national equities, especially the mixed-ownership reform in China.
The state of disclosures on Aboriginal engagement: an examination of Australian mining companies
Authors: Kaur Amanpreet , Qian Wei 
Published: October 2020

Purpose
This paper aims to examine the nature and level of disclosures on engagement with Aboriginal communities by Australian mining companies.

Design/methodology/approach
Content analysis of annual and sustainability reports of Australian Stock Exchange listed companies was undertaken to address the central research aim of this paper. An Aboriginal engagement framework was developed based on the five dimensions suggested by Reconciliation Australia.

Findings
The findings of the study report an overall low level of disclosures on Aboriginal engagement by mining companies and reveal that corporate disclosures largely focus on Land and Native title agreements, Aboriginal employment and corporate investment in Aboriginal socio-economic development. The least reported issues include Aboriginal immersion experience, Aboriginal inclusion in leadership roles and commitment to the reconciliation process. The findings of the study suggest that although corporate engagement practices have started to recognise and incorporate marginalised stakeholder rights and issues, only a few companies have created necessary avenues to empower Aboriginal communities. Regarding the reconciliation process, the findings reveal that the companies are mostly reporting on only three out of the five dimensions of the framework.

Practical implications
This study provides a better understanding of the current state of Aboriginal engagement practices in the mining sector, in particular the issues and gaps in reporting Aboriginal engagement to align it with the national reconciliation process, which will be useful for policymakers and, possibly, standard setters to develop future Aboriginal engagement and disclosure policies.

Originality/value
In spite of the rapid development of corporate social responsibility (CSR) disclosure, disclosure of corporate impacts on Aboriginal people and reconciliation with Aboriginal communities has been given little attention in business CSR practice and previous CSR disclosure literature. This research fills this gap and investigates the increasing uptake of Aboriginal engagement disclosures by business corporations.
Models & misadventures: the perfectible machine fallacy
Authors: Martin Roger L. 
Published: October 2020

Purpose
The author argues that the model for the management of the U.S. economy and businesses – one that assumes that they can be run like machines –is producing outcomes that neither were anticipated nor are desired.

Design/methodology/approach
The model of a perfectible machine needs to be supplanted by a model of a complex adaptive system in order to turnaround the performance of the economy and its companies.

Findings
In businesses, unrestrained pursuit of efficiency has had an unexpected and unintended effect.

Practical implications
One important way to design for complexity is to adopt multiple internally contradictory proxies for success.

Originality/value
Offers a critical insight for corporate leaders: The U.S. economy is not a perfectible machine: it is a complex adaptive system. Companies are not perfectible machines: they are complex adaptive systems. To produce better outcomes, leaders need to design for each element – complexity, adaptability and systemic nature.
Efficacy and safety of DPP‐IV inhibitors combined with basal insulin in the treatment of type 2 diabetes
Authors: Pan Zhenhong , Yang Yan , Zhang Jingjing 
Published: October 2020

AbstractBackgroundTo evaluate the efficacy and safety of dipeptidyl peptidase IV (DPP‐IV) inhibitors when added to insulin therapy in patients with type 2 diabetes mellitus (T2DM).MethodsPubMed, EMBASE, the Web of Science, and the Cochrane Library were systematically searched for randomized controlled trials (RCTs) exploring the efficacy or safety of DPP‐IV inhibitors in T2DM patients. The quality of the included RCTs was assessed with the Cochrane risk‐of‐bias tool. For outcomes, odds ratios or weighted mean differences (WMDs) with 95% CIs were calculated using both random‐ and fixed‐effects models.ResultsA total of 16 studies were included in the meta‐analysis with 5418 participants. Glycosylated hemoglobin (HbA1c) was significantly decreased in the DPP‐IV inhibitors with insulin (DPP‐IVi/INS) group compared with the insulin‐alone (with or without placebo) group (WMD = −0.62%; 95% CI: −0.74, −0.49; P < .05). Consistent with this finding, the fasting blood glucose (FBG)‐lowering effect (WMD = −0.61 mmol/L; 95% CI: −0.77, −0.45; P < .05) and 2‐hour postprandial glucose (2hPPG)‐lowering efficacy (WMD = −2.39 mmol/L; 95% CI: −2.81, −1.97; P < .05) in the DPP‐IVi/INS group were also significantly better than in the insulin‐alone group. Regarding safety indicators, compared with the insulin‐alone group, DPP‐IVi/INS treatments had no association with the risk of adverse effects, including hypoglycemia, adverse events (AEs), and serious adverse events (SAEs).ConclusionsCompared with insulin treatment alone, treatment with DPP‐IVi/INS improved HbA1c, FBG, and 2hPPG without increasing the risk of hypoglycemia, AEs, or SAEs.
Biodistribution of andrographolide to assess the interior‐exterior relationship between the lung and intestine using microPET
Authors: Zhang Qi , Cui Qingxin 
Published: October 2020

BackgroundOne classic traditional Chinese medicine theory is that the “lung and intestine are exterior‐interiorly related”; however, this has not been confirmed experimentally. The aim of this study was to provide a biological basis for the theory by measuring the tissue distribution of andrographolide.MethodsAcute pneumonia was induced in a mouse model by repeated stimulation with lipopolysaccharide. The distribution of andrographolide in mice was observed by positron emission tomography (PET) imaging with [18F]‐labeled andrographolide, and changes in the in vivo distribution before and after modeling were compared. Subsequently, the consistency of pathological changes in lung and intestine was confirmed by observation of pathological sections. Finally, the results were verified by cytokine detection.ResultsThe value of organ uptake, pathological changes and inflammatory factor expression of the lung and intestine were consistent. The concentration of andrographolide in the lung and intestine increased significantly, and was confirmed by pathology and enzyme‐linked immunosorbent assays (ELISA).ConclusionsMicro‐positron emission tomography (microPET) can be used to visually observe the distribution of medicinal ingredients in vivo, and [18F]‐andrographolide can be used as a tool to assess the interior‐exterior relationship between the lung and intestine.
Predicting flooding tolerance of native tree species to restore flooded forests
Authors: Meli Paula , Bettinardi Mariana , Brancalion Pedro H. S. 
Published: October 2020

AbstractAimFlooded forests are critically important for supplying water‐related ecosystem services, but their restoration has been severely limited by low seedling performance due to flooding stress. We classified the flooding tolerance of 15 native tree species in a nursery‐based method to guide species selection for restoring a flooded forest.LocationAtlantic Forest, São Paulo State, Brazil.MethodsWe first exposed 15 native tree species typical of flooded forests to four flooding conditions (i.e., normoxia and three increasing hypoxia levels): no flooding, up to the middle of the root system, up to the root collar, and 2 cm above the root collar. After nine months, we evaluated seedling survival, growth (height and stem diameter), and the occurrence of hypertrophied lenticels and adventitious roots. Seedling survival and growth data were combined to create a flooding tolerance index. Further, we planted the same species in two degraded swampy areas under three soil preparation methods: planting seedlings in regular planting holes, on mounds, and in between furrows. We assessed seedling survival and stem diameter of these seedlings after one year.ResultsFlooding tolerance index was significantly correlated to the occurrence of hypertrophied lenticels, but not of adventitious roots. Classifying flooding tolerance of tree species was effective in predicting species growth, but not seedling survival, in restoration plantations. Overall, seedling performance in restoration plantations was highly influenced by species identity, but not by soil preparation methods.ConclusionsSpecies selection to improve restoration performance of flooded forests can be guided by simple and fast screenings performed in nurseries before planting. Pioneer trees may facilitate the establishment of species less tolerant to flooding by reducing water saturation of superficial soil layers and enhancing micro‐relief heterogeneity by litter deposition. Only a few native species should initially be used in the restoration of flooded forests with high water tables.