bluuebunny/crossref_metadata_2025_split huggingface dataset:
Does corporate diversification enhance accrual quality?
Authors: Chou Shih-Chu , Chang Chunchia (Amy) 
Published: March 2020

Purpose
This study aims to examine the association between corporate diversification and accrual quality and test whether the diversification effect hypothesis, which predicts that measurement errors in accruals ultimately decline as firms become more diversified, or the measurement error hypothesis, which predicts that these errors increase, prevails.

Design/methodology/approach
This study modifies an existing empirical framework that uses the downward bias inherent in earnings persistence to measure accrual reliability and applies it to a sample of firms listed on the New York Stock Exchange, American Stock Exchange and NASDAQ from 1998 to 2016.

Findings
The results indicate a significantly positive association between firms’ diversification level and accrual reliability, which suggests that the diversification effect dominates the measurement errors effect, leading to an increase in firms’ accrual quality. The authors also found additional evidence suggesting that this positive association is more pronounced when a firm’s underlying operating activities among segments are less correlated, which is consistent with the fact that the diversification effect becomes more evident if a firm participates in diverse lines of business.

Originality/value
This study proposes that applying fewer sets of estimation methods or assumptions to a cluster of segments could yield more measurement errors in accruals. It fills a research gap by showing that the portfolio diversification effect mitigates the detrimental effect of measurement errors in consolidated financial reporting.
Manufacturing complex Al2O3ceramic structures using consumer-grade fused deposition modelling printers
Authors: Conzelmann Nicholas A. , Gorjan Lovro , Sarraf Fateme , Poulikakos Lily D. , Partl Manfred N. , Müller Christoph R. , Clemens Frank J. 
Published: March 2020

PurposeThis study aims to fabricate complex ceramic tetrahedron structures, which are challenging to produce by more conventional methods such as injection molding. To achieve this aim, thermoplastic-ceramic composite filaments were developed and printed with unmodified, consumer-grade, fused deposition modelling (FDM) printers instead.Design/methodology/approachAl2O3ceramic powder was mixed with ethylene vinyl acetate polymer as a binder (50 Vol.- per cent) to form a filament with a constant diameter of 1.75 mm. After the printing and thermal treatment stages, the shrinkage and mechanical properties of cuboid and tetrahedron structures were investigated.FindingsThe shrinkage of the parts was found to be anisotropic, depending on the orientation of the printing pattern, with an increase of 2.4 per cent in the (vertical) printing direction compared to the (horizontal) printing layer direction. The alignment of the ceramic particle orientations introduced by FDM printing was identified as a potential cause of the anisotropy. This study further demonstrates that using a powder bed during the thermal debinding process yields sintered structures that can withstand twice the compressive force.Originality/valueCeramic FDM had previously been used primarily for simple scaffold structures. In this study, the applicability of ceramic FDM was extended from simple scaffolds to more complex geometries such as hollow tetrahedra. The structures produced in this study contain dense parts printed from multiple contiguous layers, as compared to the open structures usually found in scaffolds. The mechanical properties of the complex ceramic parts made by using this FDM technique were also subjected to investigation.
“It’s not about me, it’s about us”: a narrative inquiry on living life as a social entrepreneur
Authors: Jeong Shinhee , Bailey Jeanne M. , Lee Jin , McLean Gary N. 
Published: March 2020

PurposeThe purpose of this study is to help us understand social entrepreneurs’ lived experiences, reflecting the comprehensive entrepreneurial processes that encompass their past, present and future.Design/methodology/approachA narrative approach was used to explore the meaning of experiences in social entrepreneurs’ professional lives through the stories retold and restructured by social entrepreneurs. A total of 11 social entrepreneurs in the Midwest region of the USA were interviewed.FindingsThe authors identified three time-sequential themes: past (looking backward at the origin), present (living life as a social entrepreneur) and future (looking forward). Seven sub-themes emerged, revealing social entrepreneurs’ aspiration, self-knowledge, identity-defining moments, their sustainability-oriented leadership and how they build an organizational structure, partnership and handle the burden of work and the organization.Practical implicationsThe findings offer useful information for future social entrepreneurs as they can learn from the perspectives of experienced social entrepreneurs in terms of what to prepare for and expect so they can achieve their full entrepreneurial potential. It can also aid in further development of social entrepreneur curricula in business and non-business schools.Originality/valueThe existing literature does not portray sufficient detail about how social entrepreneurs live the lives they have created and chosen to understand their lived experiences. This study also provides a comprehensive definition of social entrepreneurship, incorporating “collective perspective” with a mentality of “it’s not about me, it’s about us”.
Amazon and Whole Foods: adventures in grocery shopping
Authors: White Susan 
Published: March 2020

Theoretical basis
This case focuses on valuation using various methods to price a firm. Students attempting this case should know the basics of how to value a company using discounted cash flow, comparable multiples and comparable transactions. Students will need to calculate the weighted average cost of capital using comparable companies and the capital asset pricing model and determine differences in value created by an acquisition vs a leveraged buyout (LBO). The case also discusses qualitative issues in mergers, such as fit between target and acquirer, integration issues, potential high debt from LBO.

Research methodology
This case was library-researched, using Amazon and Whole Foods public filings and business press papers.

Case overview/synopsis
Whole Foods Markets received a buyout offer from Amazon. Whole Foods could solicit offers from other firms, including firms more directly in the grocery business. Whole Foods also considered a management buyout or purchase by a private equity firm. Whole Foods had underperformed, with a falling stock price and reduced profitability. Amazon’s bid was attractive, a premium of about 40 per cent over Whole Foods’ pre-merger stock price. Whole Foods also wanted to consider issues such as culture. Whole Foods’ strategy was to sell organic foods at premium prices, while Amazon was a retail discounter with a largely online business.

Complexity academic level
This case is appropriate for graduate students at the end of their introductory course or for graduate or undergraduate students in a corporate finance elective, particularly a merger/restructuring elective. The case has been used in an advanced undergraduate finance elective, with a team presenting the case to the class, with remaining students in the class required to write case summaries and questions for the presenting group.
State of the organizational learning field in Latin America and the Caribbean
Authors: Santos Jane Lucia Silva , Steil Andrea Valéria , Delgado-Hernández David Joaquin 
Published: March 2020

Purpose
The purpose of this paper is to summarize the main methods and themes used on organizational learning (OL) and learning organization (LO) research in Latin American and the Caribbean.

Design/methodology/approach
A literature review was conducted by means of a broad and systematic strategy to locating, selecting and analyzing papers on OL/LO, written in different languages (English, Portuguese and Spanish). Systematic searches were carried out at the two databases (Web of Science’s Social Sciences Citation Index and Scopus), and 15 specific Latin American and Caribbean journals were identified as data sources for the review. A thematic analysis was carried out using NVivo and cluster analysis.

Findings
In all 79 papers published between 2000 and 2017 were included in the synthesis and results: 18 are theoretical papers and literature reviews and 61 are empirical papers (30 qualitative, 24 quantitative and 7 multiple methods). These empirical papers revealed the study of the OL/LO concepts in organizations located mainly in Brazil, Venezuela, Chile, Colombia, El Salvador, Mexico and Costa Rica. Five topics represent the main themes addressed on OL/LO studies in Latin America and the Caribbean and are avenues for future research in the field: (i) knowledge and KM (i.e. knowledge management), (ii) culture and leadership, (iii) innovation and improvement, (iv) learning (for example, learning process, learning styles), and (v) entrepreneurship and sustainability.

Originality/value
This paper provides a summary of the research methods and themes used in the OL/LO field in Latin America and the Caribbean, suggesting insights for future research.
Decoupling between growth rate and storage remobilization in broadleaf temperate tree species
Authors: Piper Frida I. 
Published: March 2020

Abstract

Temperate trees rely on carbon (C) and nutrient remobilization from storage to resume growth after winter. Minimum storage levels during the growing season suggest that remobilization could signify that C availability is insufficient to meet growth demands; consequently, growth might be C and/or nutrient limited. However, it remains unclear whether higher growth demands are covered by higher remobilization. This study examined whether higher C and nutrient demands associated with fast growth or deciduousness rely on greater remobilization.

In 11 sympatric deciduous and evergreen angiosperm tree species from southern South America, the magnitude of seasonal remobilization of C and nutrient storage was assessed as the seasonal minimums (relative to seasonal maximums) of whole‐tree non‐structural carbohydrates (NSCs), nitrogen (N) and phosphorus (P) concentrations and pools. The basal area increment and stem wood density were determined for each tree, from which the biomass radial increment (BRI) was estimated. The effects of leaf habit and BRI on the seasonal minimum NSC and nutrient concentrations and pools were analysed using linear mixed effects models.

Radial growth was not related to seasonal minimum NSC or nutrient concentrations and pools in either the evergreens or deciduous angiosperms; thus, faster growth was not associated with greater remobilization of C or nutrient stores. Furthermore, larger trees grew faster than smaller ones, but did not have higher remobilization. Deciduous species had higher year‐round whole‐tree NSC and nutrient concentrations than evergreens; however, both groups had similar BRI and seasonal minimum concentrations and pools of NSCs and nutrients.

Neither growth rate nor leaf habit drove the magnitude of C and nutrient remobilization in the angiosperm trees examined here, indicating no C or nutrient limitation. This result contradicts the view that growth and storage strongly regulate one another, as proposed by a growth‐storage trade‐off.

A free Plain Language Summary can be found within the Supporting Information of this article.
Testing trait plasticity over the range of spectral composition of sunlight in forb species differing in shade tolerance
Authors: Wang Qing‐Wei , Robson Thomas Matthew , Pieristè Marta , Oguro Michio , Oguchi Riichi , Murai Yoshinori , Kurokawa Hiroko 
Published: March 2020

Abstract

Although sunlight is essential for plant growth and development, the relative importance of each spectral region in shaping functional traits is poorly understood, particularly in dynamic light environments such as forest ecosystems.

We examined responses of 25 functional traits from groups of 11 shade‐intolerant and 12 understorey shade‐tolerant forb species grown outdoors under five filter treatments differing in spectral transmittance: (a) transmitting c. 95% of solar radiation (280–800 nm); (b) attenuating ultraviolet‐B (UV‐B); (c) attenuating all UV; (d) attenuating all UV and blue light; (e) attenuating all UV, blue and green light.

Our results show that UV‐B radiation mainly affected the biochemical traits but blue light mainly affected the physiological traits irrespective of functional strategy, whereas green light affected both sets of traits. This would suggest that differentiation among suites of functional trait responses proceeds according to light quality. Biomass accumulation was significantly increased by UV‐A radiation (contrasting treatment [b] vs. [c]) among shade‐intolerant but decreased by blue light among shade‐tolerant species; green and red light affected whole‐plant morphological development differently according to functional groups. Shade‐tolerant species were more plastic than shade‐intolerant species in response to each spectral region that we examined except for UV‐B radiation.

Synthesis. Our results show that differences in the spectral composition of sunlight can drive functional trait expression irrespective of total irradiance received. The different responses of functional traits between functional groups imply that shade‐tolerant and intolerant species have adapted to utilize spectral cues differently in their respective light environments.
A Dominant SNP in a Unionist Scotland? The 2019 UK General Election in Scotland
Authors: Harvey Malcolm 
Published: March 2020

AbstractThe UK general election in December 2019 produced a resounding victory for Boris Johnson’s Conservatives, returning a majority government and the mandate for Brexit that he had campaigned for. The picture was less rosy for the Conservatives in Scotland, where his party lost half its seats to the SNP. This article reviews the election outcome in Scotland, considering the fortunes of each of the main parties, and projects forward to the devolved election in 2021, when the parties will once again debate the key constitutional question in Scotland.
‘You're basically calling doctors torturers’: stakeholder framing issues around naming intersex rights claims as human rights abuses
Authors: Crocetti Daniela , Arfini Elisa A. G. , Monro Surya , Yeadon‐Lee Tray 
Published: March 2020

AbstractIn this article we address activist, patient advocate and medic perspectives on framing intersex, variations of sex characteristics and disorders/differences in sex development medical treatment as human rights abuses. Problematic aspects of intersex medical treatment have increasingly been highlighted in national debates and international human rights bodies. Some intersex activists have framed aspects of intersex medical treatment as human rights abuses since the 1990s. Other stakeholders in shaping medical treatment, such as patient advocates and medical professionals, are not always content with human rights framing, or even the term intersex. In order to address the different perspectives in this arena we provide background on the primary rights claims that have arisen followed by key human rights framing of these claims. We provide a short discussion of activism styles, looking at pan‐intersex social movements and variation‐specific patient associations as different styles of health social movements. The analysis of stakeholder perspectives on the use of human rights strategy in health areas provides a useful case study for medical sociology and policy in general.
Maternal cardiac function in women at high risk for pre‐eclampsia treated with 150 mg aspirin or placebo: an observational study
Authors: Ling HZ , Jara PG , Bisquera A , Poon LC , Nicolaides KH , Kametas NA 
Published: March 2020

ObjectiveTo compare maternal haemodynamics in women at low and high risk for preterm pre‐eclampsia (PE), and between those at high risk who are randomised to aspirin or placebo.DesignProspective, longitudinal observational study.SettingMaternity units in six UK hospitals.PopulationWomen participating in the Aspirin for Prevention of Preterm Pre‐eclampsia (ASPRE) trial. The population comprised three groups of women: low risk for preterm PE (n = 1362), high risk for preterm PE treated with aspirin (n = 208) and high risk for preterm PE on placebo (n = 220).MethodsWomen had four visits during pregnancy: 11–14, 19–24, 30–34, and 35–37 weeks’ gestation. Blood pressure was measured with a device validated for pregnancy, and PE and maternal haemodynamics were assessed with a bioreactance monitor at each visit. A multilevel linear mixed‐effects analysis was performed to examine longitudinal changes of maternal haemodynamic variables, controlling for demographic characteristics, past medical history and medication use.Main outcome measuresLongitudinal changes of cardiac output (CO), mean arterial pressure (MAP), and peripheral vascular resistance (PVR).ResultsThe low‐risk group demonstrated the expected changes with an increase in CO and reduction in MAP and PVR, with a quadratic change across gestation. In contrast, the high‐risk groups had a declining CO, and higher MAP and PVR during pregnancy. The administration of aspirin did not appear to affect maternal haemodynamics.ConclusionsWomen screened as high risk for preterm PE have a pathological cardiac adaptation to pregnancy and the prophylactic use of aspirin (150 mg oral daily from the first trimester) in this group may not alter this haemodynamic profile.Tweetable abstractIn women at high risk of pre‐eclampsia, prophylactic use of aspirin may not alter the impaired maternal cardiac adaptation.
The Utility of Expanded Conclusion Scales During Latent Print Examinations
Authors: Carter Kelly E. , Vogelsang Macgregor D. , Vanderkolk John , Busey Thomas 
Published: March 2020

AbstractDuring fingerprint comparisons, a latent print examiner visually compares two impressions to determine whether or not they originated from the same source. They consider the amount of perceived detail in agreement or disagreement and accumulate evidence toward same source and different sources propositions. This evidence is then mapped to one of three conclusions: Identification, Inconclusive, or Exclusion. A limitation of this 3‐conclusion scale is it can lose information when translating the conclusion from the internal strength‐of‐evidence value to one of only three possible conclusions. An alternative scale with two additional values, support for different sources and support for common sources, has been proposed by the Friction Ridge Subcommittee of OSAC. The expanded scale could lead to more investigative leads but could produce complex trade‐offs in both correct and erroneous identifications. The aim of the present study was to determine the consequences of a shift to expanded conclusion scales in latent print comparisons. Latent print examiners each completed 60 comparisons using one of the two scales, and the resulting data were modeled using signal detection theory to measure whether the expanded scale changed the threshold for an “Identification” conclusion. When using the expanded scale, examiners became more risk‐averse when making “Identification” decisions and tended to transition both the weaker Identification and stronger Inconclusive responses to the “Support for Common Source” statement. The results demonstrate the utility of an expanded conclusion scale and also provide guidance for the adoption of these or similar scales.
Trends in Raindrop Kinetic Energy with Modeled Climate Warming in the Lake Tahoe Basin
Authors: Lewis Jack , Coats Robert 
Published: March 2020

AbstractTwo means by which climate change may increase surface soil erosion in mountainous terrain are: (1) increasing the frequency of extreme rainfall events and (2) decreasing the duration of snow cover on bare soil. We used output from four general circulation models (GCMs) and two greenhouse gas trajectories to produce a suite of hydrologic variables at a daily time‐step for historic and projected 21st Century conditions. We statistically disaggregated the daily rainfall to hourly, using hourly rainfall from a network of nine weather stations in the Tahoe Basin, and filtered out rain falling on a snowpack. We applied published equations to convert hourly intensity to raindrop kinetic energy (KE) for each day and grid cell in the Basin, averaged across grid cells, and created time series of total annual and maximum annual hourly kinetic energy (TKE and MKE) on snow‐free ground. Using the Generalized Extreme Value distribution, we calculated the significance of long‐term trends in KE on snow‐free ground, and estimated energy levels for return periods of 2, 20, and 100 years. We then detrended the snowpack data and compared the resulting trends in KE with the trends resulting from changes in both rainfall energy and snowpack under two GCMs. Principal findings include (1) upward trends in MKE, (2) stronger upward trends in TKE; and (3) an effect of increasing rainfall intensities on KE in some cases, and a strong effect of reduced snowpack in all cases examined.
State‐of‐the‐art treatment of systemic lupus erythematosus
Authors: Tanaka Yoshiya 
Published: March 2020

AbstractAs glucocorticoids and immunosuppressive drugs are non‐specific therapeutic agents that cause many adverse reactions, the development of biologicals aiming to control specific molecular targets is anticipated for the treatment of systemic lupus erythematosus (SLE). The antibody targeting B cell‐activating factor belonging to the tumor necrosis factor family (BAFF) belimumab was the first biological approved for SLE. At present, many biologicals, such as anifrolumab (anti‐type I interferon receptor antibody) and ustekinumab (antibody against interleukin 12/23 [p40]), are in clinical trials. Thus, successful treatments with biologicals targeting “bridging cytokines” produced by dendritic cells, which form a bridge between the innate and acquired immune/autoimmune systems, is of particular interest. Moreover, a phase IIb clinical trial of baricitinib, a low‐molecular‐weight compound targeting Janus kinase 1/2, in patients with SLE revealed that baricitinib was significantly more effective for relieving arthritis and skin manifestations than placebo, and the trial met the primary endpoint. In the future, it is expected that drugs with better efficacy and safety profiles will be used to apply therapeutic strategies, such as precision medicine, in which different molecular target drugs are used for patients classified by their conditions, and to set a therapeutic goal of the discontinuation of glucocorticoids.
Vertical collusion
Authors: Gilo David , Yehezkel Yaron 
Published: March 2020

AbstractWe characterize collusion involving secret vertical contracts between retailers and their supplier—who are all equally patient (“vertical collusion”). We show such collusion is easier to sustain than collusion among retailers. Furthermore, vertical collusion can solve the supplier's inability to commit to charging the monopoly wholesale price when retailers are differentiated. The supplier pays retailers slotting allowances as a prize for adhering to the collusive scheme and rejects contract deviations. In the presence of competing suppliers, vertical collusion can be sustained using short‐term exclusive dealing.