bluuebunny/crossref_metadata_2025_split huggingface dataset:
Social capital accounting and improving financial performance: a mediating role of the quality of accounting information
Authors: Rashid Chnar Abdullah 
Published: December 2024

Purpose
The purpose of the current research is to examine the relationship between social capital (SC) and financial performance (FP) in industrial enterprises in the Kurdistan Region of Iraq and Sulaimani City (KRG), as well as the role of the quality of accounting information (QAI) as a mediator between SC and FP.

Design/methodology/approach
In this study, SmartPLS is used to analyze the questionnaire that was distributed to 10 industrial firms engaged in the iron industry in 2021. The researcher used stratified random sampling to collect sample data from 252 full-time employees of a manufacturing companies in Kurdistan Region/ Iraq.

Findings
The findings of this research show that accounting measurement and disclosure of social capital (AMDSC) plays an important role in improving FP and that QAI mediates between AMDSC and FP in industrial companies in the KRG and Sulaimani city. This research aims to examine the impact of AMDSC on FP through mediating the QAI between AMDSC and FP at industrial companies in KRG/Sulaimani City. The results showed that AMDSC had a positive and significant impact on the company’s FP. The overall results of this study show that AMDSCs are positively and significantly correlated with financial performance, and QAI mediates between AMDSC and FP. This shows that SC should be considered in the companies’ plan to obtain additional funding in this sector.

Research limitations/implications
This study is exclusive to KRG/Sulaimani City’s iron industry. Other industries including sugar, cement, clothing, vehicles and medications could be the subject of future investigations.

Practical implications
The research provides insightful practical implications for management. First, the outcomes recommend that business owners and managers find a satisfactory level of SC when it significantly and positively affects financial performance. Second, the findings of this study will assist KRG manufacturing companies in making rational decisions to maximize profits while minimizing transaction costs such as information and research costs, increasing trust or reducing administrative burdens. This will eventually lead to the growth of industrial companies’ wealth in KRG/Sulaimani City. Managers should focus on social relationships between employees and management to maximize trust and reduce transaction costs, as they have future earnings.

Originality/value
Due to the lack of prior attention given to social capital in KRG, this research focuses on enhancing financial performance in industrial enterprises in KRG and Sulaimani City.
Cultural integration in AI-enhanced mathematics education: insights from Southeast Asian educators
Authors: Payadnya I Putu Ade Andre , Putri Gusti Ayu Made Arna , Suwija I Ketut , Saelee Sompob , Jayantika I Gusti Agung Ngurah Trisna 
Published: December 2024

Purpose
Artificial intelligence (AI) is increasingly used in education, yet its cultural impact, especially in Southeast Asian mathematics education, remains underexplored. This gap is significant because understanding cultural adaptation is essential for AI tools to effectively enhance learning in diverse classrooms. This study examines how AI can be integrated into mathematics education across Southeast Asia, focusing on specific cultural practices such as communal learning styles, respect for hierarchical structures and the role of local languages, as well as educators’ perspectives.

Design/methodology/approach
A mixed-methods approach was used, combining quantitative data from questionnaires with qualitative insights from interviews with educators across ten Southeast Asian countries. The study included 543 respondents in total with the numbers is varying in each country, targeting high school teachers experienced in using AI in teaching.

Findings
The findings revealed that educators in Singapore are most confident in AI’s adaptability to cultural contexts, whereas those in Myanmar and Laos face challenges due to infrastructure limitations. Interviews highlighted the need to customize AI tools to align with students’ cultural backgrounds, including language preferences and traditional learning practices, for effective implementation. Teacher training and access to technology, especially in rural areas, were also identified as critical factors.

Originality/value
This study addresses a critical gap in understanding AI’s cultural implications in Southeast Asia, providing insights into how cultural values, language and educational practices influence the integration of AI in mathematics education. The findings highlight the need for culturally responsive AI tools and targeted improvements in infrastructure and teacher training for successful implementation.
The subsidy mechanism for green supply chain financing considering consumer preferences
Authors: Li Xiaoli , Yi Qing 
Published: December 2024

PurposeWe aim to determine the subsidy mechanism that can help participants of green supply chain financing (GSCF) maximize their benefits. Then, the optimal subsidy mechanism is designed to promote the development of GSCF.Design/methodology/approachTo better understand the impact of different government subsidy measures on the optimal strategy for GSCF, we treat the motivation of the participants in the supply chain as a cost–benefit decision-making process. Then, a Stackelberg game model is developed that accounts for consumers' green preferences and government subsidies. In addition, the factors influencing supply chain members' earnings are analyzed via computational experiments.Findings(1) When consumers 2019 green sensitivity reaches a certain threshold relative to that of core enterprises (CEs), the optimal order quantity of these enterprises is greater when the government subsidizes small and medium-sized enterprises (SMEs). Conversely, the optimal order quantity is greater when CEs are subsidized. (2) When the government subsidizes CEs, financial institutions (FIs) and SMEs at the same time, these forms of subsidies have a cumulative effect on the supply chain, and the supply chain and all participants generate the highest earnings.Originality/valueWe analyze the benefits of each participant of GSCF under different government subsidies and then determine the optimal subsidy measures.
International connectedness, governmental interventions and firms’ adaptation to exogenous shocks: evidence from the COVID-19 pandemic
Authors: Krammer Sorin M.S. , Nuruzzaman Nuruzzaman , Mukherjee Debmalya 
Published: December 2024

Purpose
Knowledge on how firms adapt to exogenous shocks remains scant. This study examines whether internationally connected firms (i.e. firms that rely on exporting, global value chains and foreign ownership) are less likely to adjust their production in response to a major exogenous shock. Moreover, this study investigates if governmental policy interventions affect more internationally connected firms than domestically focused counterparts.

Design/methodology/approach
This study uses data on more than 13,000 firms from 41 countries worldwide from the World Bank’s Enterprise Surveys, taking advantage of the recent COVID-19 pandemic as a quasi-experimental setting for research.

Findings
The results show that export-intensive and foreign-owned firms are less likely to adjust their production in response to the pandemic. Moreover, national governmental policies (in the form of confinement stringency and economic stimuli) seem to affect equally all firms in terms of their ability to adapt to the pandemic. Finally, the economic magnitude of these national policies dwarfs those of firms’ international strategies, confirming the paramount role played by governments worldwide in response to major exogenous shocks.

Originality/value
This study examines empirically whether internationally connected firms are more or less affected by a major global crisis (in this case the COVID-19 pandemic) and whether national policies in response to the crisis favor domestic firms.
Sustainable entrepreneurship: exploring the intention–behavior gap
Authors: Dixit Jitendra Kumar , Agrawal Vivek , Agarwal Sucheta 
Published: December 2024

PurposeThe sustainability of a student-initiated startup is function of intention–behavior gap and is inversely related. The overall performance of any university/program is evaluated through the number of startups initiated but majority of them are unable to survive when program gets over. Entrepreneurial intention (EI)–behavior gap is a deeply rooted cause behind such compromised entrepreneurial outcome of entrepreneurship education. The purpose of this study is to explore determinants of intention–behavior gap to address sustainability dimension of startups initiated by university students.Design/methodology/approachThe study has adopted qualitative approach to explore determinants of EI–behavior gap; 12 students-initiated startups had been identified from a private university established in the region of Uttar Pradesh in India. One member from each group of student’s initiated startups had been contacted for in-person interview. Responses collected through structured interviews were analyzed afterward for the purpose.FindingsThe outcome of the study has identified five key determinants and develops a conceptual EI–behavior gap framework to address sustainability challenges of student-initiated startups.Originality/valueThe outcome of this study can be utilized by educational institutions to strengthen their entrepreneurial eco-system to ensure the sustainability of student-initiated startups. Identified determinants may reduce the possibility of startups failures in comparison to non-student entrepreneurs.
Sustainable strategy: encouraging implementation in small enterprises
Authors: Zhang Yu , Lim Weilee 
Published: December 2024

PurposePrioritising economic, environmental and social requirements of society has become imperative for attaining a competitive edge in the global marketplace. This study examines how internal and external factors influence sustainable strategic orientations of Chinese small technology enterprises. It uses an initial framework grounded in institutional theory and resource-based view (RBV).Design/methodology/approachThe study surveyed small technology enterprises using quantitative techniques. A combination of partial least squares structural equation modelling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA) was used to analyse 402 valid samples with statistical significance.FindingsThe PLS-SEM results show that absorptive capacity, innovation culture and coercive pressure positively influence small enterprises’ sustainability orientation. Additionally, the fsQCA method identifies five complex combinations of causal antecedents that can facilitate small enterprises’ adoption of sustainability orientation.Practical implicationsThe findings reaffirm the importance of maintaining ideal environmental cognition and external institutional pressure. Specifically, enterprises need to strategically allocate their limited resources to optimal levels and combinations to achieve sustainability orientation.Originality/valueThis study enhances the understanding of sustainability orientation by integrating the RBV and institutional theory, highlighting various factors that promote sustainability at the firm level. Furthermore, asymmetric research perspectives show the triggers of sustainability orientation from both symmetrical and asymmetrical perspectives. Set theory approaches represent a pioneering approach that captures the intricacies of sustainability orientation, advancing beyond previous variance-based findings by providing optimal mix solutions.
Research on the adsorption of Pb2+ ions and methylene blue dyes by a kapok and polypropylene fibre web
Authors: Truong Dat Van , Le Song Thanh Quynh , Bui Huong Mai 
Published: December 2024

Purpose
This study aims to investigate into the adsorption mechanism of heavy metal ions Pb2+ and methylene blue (MB) dyes on an adsorbent-web formed from kapok fibres (KP) and polypropylene fibres (PP).

Design/methodology/approach
Initially, the KP underwent pre-treatment with NaClO2 solution, and their morphology and structure changes were examined through scanning electron microscope images. Subsequently, the KP fibres were blended with PP fibres at a ratio of 70 / 30 and processed through a laboratory carding machine to form a fibre web, which was then secured using a heat press to fabricate the adsorbent-web. The resultant adsorbent-web was subjected to evaluation for the adsorption process.

Findings
The findings revealed that the adsorbent-web produced via the dry-laid method exhibited promising attributes, and the adsorption process conformed to the pseudo-second-order model and the Langmuir isotherm model. Parameters such as adsorbent-web porosity, solution pH, and adsorption thermodynamics exerted notable influences on the adsorption capacity of the adsorbent-web. Notably, the adsorbent-web demonstrated remarkable reusability and desorption capacity. In the fifth cycle, the adsorption capacity of adsorbent-web for MB and Pb2+ ions only decreased by 9.13% and 11.48%, respectively, compared to the first cycle. The desorption efficiency of the adsorbent-web exceeded 90% for MB and over 73% for Pb2+ ions.

Originality/value
This study makes a significant contribution to the practical application of KP as an adsorbent-web for treating waste from the textile dyeing industry.
Attaining sustainable employment within organizations: uncovering the impact of job crafting amid contextual and individual influences
Authors: Kohli Manpreet Kaur , Priyadarshi Pushpendra 
Published: December 2024

PurposeThis study aims to elucidate a framework to attain sustainable employment driven by contextual and dispositional determinants mediated by job crafting. The factors under investigation encompass high-quality leader-member exchange (LMX), job characteristics in alignment with the job characteristics model (JCM) and individuals’ approach temperament.Design/methodology/approachThis study identified a sample of 222 corporate professionals residing in the Delhi/NCR region. This study used SmartPLS 4 to conduct structural equation modeling to examine and interpret the obtained data.FindingsCollectively, LMX, job characteristics and approach temperament exert a beneficial influence on employees who actively engage in job crafting, subsequently enhancing sustainable employment. The findings confirm that the relationship between approach temperament and sustainable employment is fully mediated by job crafting. Furthermore, job crafting partially mediates the relationship between (1) LMX and sustainable employment and (2) job characteristics and sustainable employment.Practical implicationsThrough our study, organizations can gain valuable insights into enhancing employees’ sustainable employability by fostering job crafting. Achieving this objective involves incorporating contextual and dispositional elements like LMX and job characteristics and training individuals on approach temperament.Originality/valueThis unique study aims to establish a framework to achieve sustainable employment initiated by contextual and dispositional factors. It also contributes to the literature by presenting the mediation effect of job crafting between contextual and dispositional factors and sustainable employment.
Unveiling the key drivers of continuity in the Indian IT domain: an integrated IRP-TISM approach
Authors: Khan Areeba , Nasim Saboohi 
Published: December 2024

PurposeOrganizational transformation and widescale upgradation of working conditions have resulted in disrupted work–life balance and employee health. In this era of drastic change interventions taking place, there is an urgent need to balance organizational changes simultaneously with forces of continuity. It is essential to consider these forces of continuity with respect to employees’ well-being.Design/methodology/approachThis research employs an integrated approach, which consists of two distinct stages. In the first stage, the relevant forces of continuity are identified, validated and ranked with reference to employees’ subjective well-being. In the second stage, TISM-derived criterion weights are utilized to obtain the final ranking of these forces.FindingsThis paper has identified six forces of continuity operating in the information technology (IT) sector and constructed a unique IRP model. Findings advocate that preserving organizational culture and following performance standards were at the upper levels and were found to be the most significant forces influencing employees’ well-being.Practical implicationsThe established framework for continuity forces among IT professionals offers a potential solution to the challenges encountered by organizations in mitigating the adverse change effects on the employees. This framework offers a means to boost their performance by improving organizational effectiveness through the enhancement of strategic change management.Originality/valueThis is one of the pioneering studies providing a breakthrough in applying the multi-criteria decision-making techniques in organizational behavior and human resource management. As per our awareness, this is the first study incorporating the IRP-TISM technique to recognize and prioritize the forces of continuity for Indian IT professionals.
Issues of cross‐sector service delivery in complex settings: Does the ‘public policy–implementation’ framework help?
Authors: Spink Peter Kevin 
Published: December 2024

AbstractThe ‘policy–implementation’ framework emerged in the 1970s to provide an academic and professional description of decisions and actions in public affairs, compatible with more open democracies with broader and more social agendas. It saw policies as designed and approved by governments with public services responsible for their implementation. This hierarchical simplicity was later softened by the introduction of the street‐level agenda and discussions of governance, but, in the administrative imaginary, policy and implementation continue to flow outwards and downwards. Whilst this may remain a plausible description of some public service settings, there are a growing number of others in which the everyday experience is radically different. Amongst these are services that require cross‐sector actions in complex and vulnerable settings and where policy is neither implemented nor translated but fragmented and rebuilt on a case‐by‐case basis. Is it sufficient to treat such cases as outliers, or is it time to rethink the curve? Could a public action framework provide a better option? The empirical focus of the article is on the policy–implementation framework for probation services for young people in São Paulo, Brazil, but similar challenges can be found in other areas in developing and developed countries.Points for practitioners
For practitioners in street‐level organisations: remember that policies, directives, and other instructions need to be translated and sometimes they do not apply.
For policy advisors: is the policy you are proposing capable of being translated into daily action? Does it converse with practice?
For policymakers: take time out to meet with people who are trying to apply your policies in their day‐to‐day work.
Legal geographies in the making: Urban inequality, neighbourhood networks, and pandemic territorialities
Authors: Lois María , González‐Iturraspe Silvia , Delgado‐Castresana Mireia , Limón‐López Pedro , de las Heras Mariano García , Valle Javier De Pablo‐Del , González Sergio‐Claudio , Cairo Heriberto 
Published: December 2024

AbstractIn March of 2020, the Coronavirus Disease 2019 (COVID‐19) escalated into a global health emergency. In Madrid, public institutions were overwhelmed by this crisis, and mutual aid networks were deployed in multiple neighbourhoods to assist thousands of families—approximately 15,000 households—with food and care in the absence of actions taken by the Madrid City Council. Drawing on a mixed methodology that combines discourse analysis and statistical data from social actors and multi‐level institutions, this study aims to highlight the patterns of socio‐spatial inequalities in Madrid in light of the urban impact of pandemic regulations and the role of public institutions in re‐territorialising its already existing inequalities through legal zoning. In particular, this study examines the relationship between the territorial irruption of COVID‐19‐related collective action initiatives and the re‐spatialisation of social inequalities in Madrid. In line with this objective, two additional questions are addressed. The study highlights the value of a legal geography theoretical framework in examining how law works as a political technology over territory and also shows how social organisations and networks have claimed legal regulations as bottom‐up social change processes, challenging the dynamics in the political production of law. The aim of this work is twofold: on the one hand, we wonder to what extent the solidarity networks could be related to urban territorialities and the spatialisation of social inequalities in Madrid. On the other hand, we aim to show how a legal geography perspective could be useful in examining how law is used over territory as a political technology and as a surveillance tool and, conversely, how from social movements representing social networks in pandemic, many regulations are demanded and vindicated as bottom‐up social change processes that mean a contention of former dynamics in the political production of law.
Study on simulating the filling and emptying process of ship lock based on Storm Water Management Model
Authors: Zhang Jiayi , Gu Zhenghua , Cao Minxiong 
Published: December 2024

AbstractStorm Water Management Model (SWMM) was widely used in hydrological simulation, river network calculation, flood control, and disaster reduction, but it was rarely used in ship lock hydraulics simulation. In this paper, SWMM is used to simulate the water filling and emptying process in ship lock. One‐dimensional hydraulic mathematical models are established for the centralized filling and emptying system, simple decentralized filling and emptying system, and complex decentralized filling and emptying system, respectively, and they are applied to Mengli Ship Lock of North River in Guangdong Province, Qiaogong Ship Lock of Hongshui River, and Bajiangkou Ship Lock of Gui River in Guangxi Province of China. Compared with the results from the physical model experiments of ship lock hydraulics, it is shown that SWMM has better simulation effects on the centralized filling and emptying system with short corridor and the simple decentralized filling and emptying system, and their relative errors of filling and emptying time and maximum flow are totally less than 5%. For the complex decentralized filling and emptying system, SWMM has a good simulation effect on the water level change process, but the simulation error of the flow change process is larger relatively, and the relative errors of filling and emptying time and maximum flow are totally less than 10%. In addition, the filling and emptying process simulations are all completed within 5 s for three types of filling and emptying systems. The results show that the mathematical model of ship lock filling and emptying based on SWMM has high operation efficiency and good simulation accuracy and can not only be used as an effective tool for hydraulic calculation of ship lock but also provide mathematical model support for navigation intelligent scheduling.