bluuebunny/crossref_metadata_2025_split huggingface dataset:
Does the quality of voluntary disclosure constrain earnings management in emerging economies? Evidence from Middle Eastern and North African banks
Authors: Salem Rami Ibrahim A. , Ezeani Ernest , Gerged Ali M. , Usman Muhammad , Alqatamin Rateb Mohammmad 
Published: September 2020

Purpose
This study aims to examine the influence of the quality of voluntary disclosure (QVD) on earnings management (EM) amongst a sample of commercial banks in the Middle East and North Africa (MENA) region.

Design/methodology/approach
Using a sample of 1,060 bank-year observations for the period 2006–2015, this paper developed a three-dimensional framework to measure the QVD, which considers the quantity, spread and usefulness of the information. Furthermore, this study examines the QVD-EM nexus using an ordinary least squares regression model. This technique is supplemented with conducting an instrumental variable regression model and a two-stage least squares model to overcome the potential occurrence of endogeneity problems.

Findings
The findings suggest that QVD is negatively attributed to EM in the context of MENA banks. The findings also confirm that the quality of financial reporting is enhanced by QVD dimensions that were considered in the framework, leading banks to less engagement in EM practices. In contrast, the influence of the quantity dimension (level) of the disclosed information has an insignificant impact on EM, while the spread and usefulness dimensions of VD are negatively and significantly associated with EM in the region.

Research limitations/implications
Although the results are robust to various measurements and to the possible occurrence of endogeneity problems, there are a few limitations should be acknowledged, which provides opportunities for future research. For example, the sample size is relatively small due to data accessibility issues. Likewise, the findings of the research might not be appropriate for non-financial sectors. These limitations provide a good opportunity for future studies to expand on the research by covering other developing economies and, thereby, enriching the understanding offered by this study.

Practical implications
This study offers several implications for bank managers, academics and policymakers. Firstly, it may help managers to appreciate the function and the importance of QVD in mitigating EM. Secondly, for academics, the study provides suggestive evidence on the impact of QVD on EM; however, future research may need to consider the role of morality and ethical behaviour across different environments in reducing excessive risk-taking and constraining earnings manipulation. Finally, it provides insights for policymakers and regulators to develop a framework or guidance that can help banks in providing high-QVD in the context of developing economies.

Originality/value
The study distinctively develops an innovative measurement for QVD using a new multi-dimensional model. This paper also bring new evidence on QVD complexity and its impact on EM practice from an under-researched developing context, namely, the MENA region.
Multi-utility framework: blockchain exchange platform for sustainable development
Authors: Bou Abdo Jacques , Zeadally Sherali 
Published: September 2020

Purpose
The purpose of this paper is to design a sustainable development platform for water and energy peer-to-peer trading that is financially and economically feasible. Water and other resources are becoming scarcer every day, and developing countries are the neediest for an immediate intervention. Water, as a national need, is considered to be one of the most precious commodities, but it is also one of the main causes for conflicts in the 21st century. Rainwater harvesting and peer-to-peer trading of the harvested water is one of the most convenient, scalable and sustainable solutions but faces organization challenges such as the absence of suitable business models motivating normal users to sell their generated resources (such as water and energy), currency and financial settlement complexities and single utility markets.

Design/methodology/approach
This paper proposes a multi-utility trading platform based on the blockchain technology which can address the challenges faced by peer-to-peer trading for resources such as energy and water.

Findings
This paper presents a peer-to-peer multi-utility trading platform that solves the shortcomings of existing utility frameworks reported in the current literature.

Originality/value
This proposed platform meets the needs of developing countries as well as rural areas of developed countries. The open nature of the proposed design makes it suitable for adoption and use by various stakeholders.
The effects of abusive supervision, emotional exhaustion and organizational commitment on cyberloafing: a moderated-mediation examination
Authors: Lim Pang Kiam , Koay Kian Yeik , Chong Wei Ying 
Published: September 2020

PurposeCyberloafing (employees' non-work-related online activities at work) has become a common workplace problem for many organizations. Research investigating the underlying mechanisms and boundary conditions under which abusive supervision influences cyberloafing remains largely underdeveloped. Drawing from social exchange theory and conservation of resources theory, we developed a moderated-mediation model in which emotional exhaustion was theorized as a unique mechanism underlining why employees are more likely to engage in cyberloafing under the supervision of abusive leaders. In addition, we proposed that organizational commitment to be a relevant boundary condition to influence such a relationship.Design/methodology/approachWe collected 255 data from employees working in public listed companies in Malaysia and used partial least squares structural equation modeling (PLS-SEM) to analyze the data.FindingsThe results showed that the influence of abusive supervision on cyberloafing through emotional exhaustion is only significant when organizational commitment is low.Originality/valueThis study constructed a moderated-mediation model by introducing the potential mediating effect of emotional exhaustion and the moderating effect of organizational commitment to reveal the mechanism through which abusive supervision related to cyberloafing.
A novel method to identify DH parameters of the rigid serial-link robot based on a geometry model
Authors: Zhang Tao , Song Yuntao , Wu Huapeng , Wang Qi 
Published: September 2020

Purpose
Every geometric model corresponding to a unique feature whose errors of parameters uncorrelated, so the linearization technique can be successfully applied. The solution of a linear least square problem can be applied straightforwardly. This method has advantages especially in calibrate the redundant robot because it’s relatively small. The parameters of kinematics are unique and determined by this algorithm.

Design/methodology/approach
In this paper, a geometric identification method has been studied to estimate the parameters in the Denavit–Hartenberg (DH) model of the robot. Through studying the robot’s geometric features, specific trajectories are designed for calibrating the DH parameters. On the basis of these geometric features, several fitting methods have been deduced so that the important geometric parameters of robots, such as the actual rotation centers and rotate axes, can be found.

Findings
By measuring the corresponding motion trajectory at the end-effector, the trajectory feature can be identified by using curve fitting methods, and the trajectory feature will reflect back to the actual value of the DH parameters.

Originality/value
This method is especially suitable for rigid serial-link robots especially for redundant robots because of its specific calibration trajectory and geometric features. Besides, this method uses geometric features to calibrate the robot which is relatively small especially for the redundant robot comparing to the numerical algorithm.
The succession dilemma in family firms: case study of a French company
Authors: Meier Olivier , Thelisson Anne-Sophie 
Published: September 2020

Purpose
The purpose of this paper is to highlight the major difficulties and challenges encountered during the crucial process of family succession. In this study, the authors list and analyze issues encountered by managers or by the CEO of a family business.

Design/methodology/approach
Using a single longitudinal real-time case study conducted over a period of 10 years in a French family business, this study identifies the challenges encountered during family succession. The authors were allowed to follow, over a long period, the planning of the CEO’s succession.

Findings
The authors identified six critical points in the succession process: planning succession development; favoring creation of financial value for the shareholders; investment policy, risk taking and time horizon of investments (growth); family employment policy (family private benefit); opening of capital and debt policy (external financing); and financing of capital reduction policy (external financing).

Originality/value
The paper highlights the difficulties, issues and questions encountered by an SME manager or by the CEO of a family business. The analysis gives insights into the deep nature of the family structure, by involving the notions of culture and organizations serving the performance of family businesses.
Satisfaction and word-of-mouth moderated by choice: a service industry perspective
Authors: Leon Steven , Choi Hoon 
Published: September 2020

PurposeThis study aims to examine how the number of choices consumers have influences provider satisfaction, plan satisfaction and positive word-of-mouth (WOM) in the health insurance industry.Design/methodology/approachPartial least squares (PLS) and structural equation modeling (SmartPLS) was used to conduct multi-group analysis to analyze the structural models. Data were collected online using Amazon mechanical turk, resulting in 425 respondents.FindingsThis study finds that the number of choices consumers have impacts the strength of provider and plan satisfaction and positive WOM. Also, this study finds that provider satisfaction is generally more impactful than plan satisfaction when generating positive WOM.Originality/valueThis study extends reactance theory, satisfaction and WOM based on choice options to the health insurance industry where credence attributes are prevalent and the analysis includes two satisfaction constructs in the structural model, whereas multiple satisfaction constructs are often overlooked.
Investigations of temperature sensor embedded into PCB
Authors: Janeczek Kamil , Araźna Aneta , Stęplewski Wojciech , Kościelski Marek , Lipiec Krzysztof , Rafalik Ireneusz , Karolewski Sebastian , Liszewska Dorota , Sitek Anna 
Published: September 2020

Purpose
The purpose of this study is to design and fabricate a simple passive sensor circuitry embedded into a printed circuit board (PCB) and then to examine its properties.

Design/methodology/approach
A passive sensor transponder integrated circuit (IC) working in the high frequency (HF) 13.56 MHz frequency band was selected for this study. A loop antenna was designed to make the reported sensor circuitry readable. Next, the sensor circuitry was fabricated and embedded into a PCB with the proposed technologies. Finally, properties of the embedded structures were examined as well-functional parameters of the sensor circuitries.

Findings
The described investigation results confirmed that the proposed technologies using an epoxy resin or standard materials used for PCB’s production allowed to successfully produce sensors embedded into PCBs. This technology did not have a negative significant impact either on quality of solder joints of the assembled transponder IC or on functional properties of the embedded sensor. Apart from the identification data, the reported sensor can provide information about a selected property of its environment, e.g. temperature when its internal temperature sensitive element is used or other factors with the use of external sensitive elements, such as humidity.

Research limitations/implications
It is planned to carry on the reported investigations to examine other types of sensor circuitries capable of indicating e.g. humidity level and to evaluate influence of the proposed technology on their functional properties.

Practical implications
The reported sensor circuitries can be successfully used in electronic industry in internet of things systems not only to identify monitored electronic devices, but also to control selected parameters of external environment. This creates opportunity to detect device malfunction by detecting local temperature growth or to analyze its environment, which might allow to predict failure of controlled products using radio waves. This advantage seems to be extremely beneficial for applications, such as space, aviation or military, in which embedded sensor systems may lead to enhancing reliability of electronic devices by reacting on occurred failures in a more efficient way.

Originality/value
This study demonstrates valuable information for engineers conducting research on sensor components embedded into PCBs. The reported technologies are quite simple and cost-effective because of the use of standard materials known for PCB’s production or an epoxy resin which could be treated as an additional encapsulant material enhancing mechanical properties of the embedded sensor transponder IC.
Numerical Modeling of the Effects of Leading-Edge Erosion and Trailing-Edge Damage on Wind Turbine Loads and Performance
Authors: Papi Francesco , Cappugi Lorenzo , Perez-Becker Sebastian , Bianchini Alessandro 
Published: September 2020

Abstract
Wind turbines operate in challenging environmental conditions. In hot and dusty climates, blades are constantly exposed to abrasive particles that, according to many field reports, cause significant damages to the leading edge. On the other hand, in cold climates similar effects can be caused by prolonged exposure to hail and rain. Quantifying the effects of airfoil deterioration on modern multi-MW wind turbines is crucial to correctly schedule maintenance and to forecast the potential impact on productivity. Analyzing the impact of damage on fatigue and extreme loading is also important to improve the reliability and longevity of wind turbines. In this work, a blade erosion model is developed and calibrated using computational fluid dynamics (CFD). The Danmarks Tekniske Universitet (DTU) 10 MW Reference Wind Turbine is selected as the case study, as it is representative of the future generation wind turbines. Lift and Drag polars are generated using the developed model and a CFD numerical setup. Power and torque coefficients are compared in idealized conditions at two wind speeds, i.e., the rated speed and one below it. Full aero-servo-elastic simulations of the turbine are conducted with the eroded polars using NREL's BEM-based code OpenFAST. Sixty-six 10-min simulations are performed for each stage of airfoil damage, reproducing operating conditions specified by the IEC 61400-1 power production DLC-group, including wind shear, yaw misalignment, and turbulence. Aeroelastic simulations are analyzed, showing maximum decreases in CP of about 12% as well as reductions in fatigue and extreme loading.
Adjuvant use of laser in eyes with macular retinoblastoma treated with primary intravenous chemotherapy
Authors: Stacey Andrew W , Tsukikawa Mai , Fabian Ido Didi , Turner Sarah , Jenkinson Helen , Smith Vicky , Naeem Zishan , Morland Bruce , Ainsworth John R , Reddy M Ashwin , Parulekar Manoj , Sagoo Mandeep S 
Published: September 2020

Background
Adjuvant use of laser with systemic chemotherapy for treatment of retinoblastoma may reduce recurrence rates while also causing local side effects. Information is lacking on the effect of laser on visual outcomes.

Methods
A retrospective review of two retinoblastoma centres in the United Kingdom was conducted. Patients were included if there was a macular tumour in at least one eye. Eyes that received chemotherapy alone were compared with eyes that received chemotherapy plus adjuvant laser.

Results
A total of 76 patients and 91 eyes were included in the study. Systemic chemotherapy alone was used in 71 eyes while chemotherapy plus laser was used in 20 eyes. Demographic characteristics of both groups were similar. Macular relapse rates were similar between groups: 22/71 (31%) eyes in chemotherapy group and 9/20 (45%) eyes in laser group (p=0.29). There was no increase in vitreous relapses in the laser group (2/20 eyes), compared with the chemotherapy group 10/71 eyes (p=0.99). Survival analysis demonstrated similar time to first relapse between groups. Final visual acuity was equal between groups with 6/15 or better present in 31.1% of eyes in the chemotherapy group and 37.5% of eyes in the laser group (p=0.76). Presence of tumour at the fovea was predictive of final visual acuity, regardless of treatment group.

Conclusion
Adjuvant laser in the treatment of retinoblastoma is safe and does not lead to increased rate of vitreous recurrence. Final visual acuity is determined by the presence of tumour at the fovea and not the use of laser.
Effect of a pulmonary rehabilitation programme of 8 weeks compared to 12 weeks duration on exercise capacity in people with chronic obstructive pulmonary disease (PuRe Duration): protocol for a randomised controlled trial
Authors: Bishop Joshua , Spencer Lissa , Alison Jennifer 
Published: September 2020

IntroductionPulmonary rehabilitation (PR) is a key component in the management of chronic obstructive pulmonary disease (COPD). There is no strong evidence on the optimal duration of PR programmes. The aim of this study is to determine whether an 8-week PR programme is equivalent to a 12-week PR programme in people with COPD.Methods and analysisThis study will be a prospective, multisite, randomised controlled, equivalence trial with assessors blinded to group allocation and intention-to-treat analysis. 72 participants with COPD will be recruited and randomised to either a supervised, twice weekly for 8 weeks or a 12-week PR programme of exercise training and education. Primary outcome: endurance shuttle walk test. Secondary outcomes: will include St George’s Respiratory Questionnaire, 6-min walk distance, COPD assessment test, Hospital Anxiety and Depression Scale, physical activity monitoring and hospital admissions at 6 months and 12 months. Repeated measures analysis of variance will be used to analyse differences between the groups for all outcomes.Ethics and disseminationEthics approval was gained from all participating sites. Results of the trial will be submitted for publication in a peer-reviewed journal.Trial registration numberACTRN12616001586404.
Split hand and motor axonal hyperexcitability in spinal and bulbar muscular atrophy
Authors: Shibuya Kazumoto , Misawa Sonoko , Uzawa Akiyuki , Sawai Setsu , Tsuneyama Atsuko , Suzuki Yo-Ichi , Suichi Tomoki , Kojima Yuta , Nakamura Keigo , Kano Hiroki , Prado Mario , Kuwabara Satoshi 
Published: September 2020

ObjectiveThe ‘split hand’ sign refers to preferential wasting of the thenar and first dorsal interosseous muscles with relatively sparing of the hypothenar muscles in amyotrophic lateral sclerosis (ALS) and both cortical and spinal/peripheral excitotoxic mechanisms have been proposed. We aimed to study split hand and axonal excitability in spinal and bulbar muscular atrophy (SBMA) in which cortical motor neurons are intact.MethodsIn 35 patients with genetically confirmed SBMA, 55 with ALS, 158 with other neuromuscular diseases and 90 normal controls; split hand was strictly determined by amplitudes of compound muscle action potentials. Nerve excitability testing of median motor axons was performed in 35 SBMA and 55 patients with ALS and 45 normal controls.ResultsSplit hand was as frequently found for patients with SBMA (57%) and ALS (62%), compared with disease (20%) and normal (0%) controls. Excitability testing showed that in both SBMA and ALS, strength-duration time constant was longer, and threshold changes in depolarising threshold electrotonus and superexcitability in the recovery cycle were greater than in normal controls (p<0.01).ConclusionsSplit hand is not specific to ALS and can be caused by the peripheral mechanism alone in SBMA, whereas the effect of upper motor neuron lesion cannot be excluded in ALS. Our results also suggest that SBMA and ALS share common axonal excitability changes; increased nodal persistent sodium and reduced potassium currents that may accelerate motor neuronal death and differently affect axons-innervating different muscles. Ion channel modulators could be a therapeutic option for both SBMA and ALS.
Disparities in the prevalence of cigarette smoking among bisexual people: a systematic review, meta-analysis and meta-regression
Authors: Shokoohi Mostafa , Salway Travis , Ahn Benjamin , Ross Lori E 
Published: September 2020

ObjectiveTo review the bisexual-specific prevalence and likelihood of cigarette smoking relative to lesbian/gay and heterosexual individuals.Data sourcesWe searched MEDLINE, PsycInfo, CINAHL, Scopus and LGBT Life databases (from 1995 to September 2019) for studies reporting cigarette smoking among bisexuals versus their comparators.Study selectionObservational, quantitative, peer-reviewed studies providing estimates for lifetime, past 30 days or current cigarette smoking among bisexuals and any of the two comparators were selected.Data extractionData on sexual orientation groups, cigarette smoking, sample type and mechanism, data collection mode, country and median year, as well as gender and age groups were extracted.Data synthesisRandom-effects meta-analysis was used to estimate the pooled OR (95% CIs) of cigarette smoking. Meta-regression was used to examine the difference in the prevalence of cigarette smoking by study and sample characteristics. Of 4663 unduplicated records, 47 unique studies were included (14, 23 and 22 studies on lifetime, past 30 days and current cigarette smoking, respectively). Compared with lesbians/gays and heterosexuals, bisexuals were 1.25 (1.15 to 1.37) and 2.18 (1.84 to 2.59) times more likely to report lifetime smoking, 1.17 (1.08 to 1.27) and 2.49 (2.20 to 2.83) times more likely to report past 30 days smoking and 1.19 (1.00 to 1.43) and 2.26 (1.97 to 2.59) times more likely to report current smoking. Gender was a significant covariate in the meta-regression models.ConclusionsCigarette smoking was more prevalent among bisexuals than lesbians/gays and heterosexuals, with the estimates showing a greater magnitude among bisexual women relative to all other sexual orientation/gender subgroups.