bluuebunny/crossref_metadata_2025_split huggingface dataset:
A contingency theory perspective on the analysis of central government accounting disclosure under International Public Sector Accounting Standards (IPSAS)
Authors: Mnif Yosra , Gafsi Yosra 
Published: May 2020

Purpose
The purpose of this paper is to assess the extent of central government financial information disclosed in accordance with accrual-based International Public Sector Accounting Standards (IPSAS) and to investigate the environmental factors affecting this level, drawing on the contingency theory framework.

Design/methodology/approach
This study uses a self-constructed checklist of 116 items to measure the IPSAS disclosure level by 100 public sector entities from different countries across the globe during the period 2015–2017. Panel regressions have been used.

Findings
The results show significant differences in compliance levels with IPSAS disclosures across nations. They reveal a positive influence of the degree of government openness (political culture), quality of public administration and management and prior experience with International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) in the public sector on this level, whereas government financial condition is a nonsignificant factor.

Practical implications
The research findings are potentially relevant to academics, researchers, practitioners, standard-setters and government policymakers. By examining the influencing factors of IPSAS disclosure level, this paper paves the way for further investigation of this topic with a more extensive set of micro and macroeconomic variables whether at the central or local government level in other jurisdictions

Originality/value
This study provides new insights into the assessment of the transparency and completeness of government accrual-based financial statements. Based on the contingency theory, this paper is the first to empirically investigate the factors affecting the level of disclosure under accrual-based IPSAS by central government entities in a cross-country analysis.
International students’ service quality evaluations towards Turkish universities
Authors: Bozbay Zehra , Baghirov Fakhri , Zhang Ye , Rasli Amran , Karakasoglu Meltem 
Published: May 2020

Purpose
This paper aims to investigate international students’ perception and satisfaction towards Turkish universities’ service quality.

Design/methodology/approach
This paper used modified version of SERVQUAL questionnaire for education purpose to collect data. Data were collected from 168 international students studying in public and private universities in Turkey.

Findings
Based on findings of this study, there is negative gap between perception and expectation for all 35 items in questionnaire among international students.

Practical implications
This study adds on educational service quality literature in developing country, specifically in Turkey. Additionally, decision-makers, institutions, etc. can use findings of this study to overcome the dissatisfactions and difficulties faced by international students in Turkey.

Originality/value
This study fulfills identified need to study international students’ perception and satisfaction towards Turkish universities.
Fusion monitoring of friction temperature rise of mechanical brake based on multi-source information and AI technology
Authors: Yin Yan , Zhou Heng , Bao Jiusheng , Li Zengsong , Xiao Xingming , Zhao Shaodi 
Published: May 2020

Purpose
This paper aims to overcome the defect of single-source temperature measurement method and improve the measurement accuracy of FTR. The friction temperature rise (FTR) of brake affects braking performance seriously. However, it was mainly detected by single-source indirect thermometry, which has obvious deviations.

Design/methodology/approach
A three-point temperature measurement system was built based on three kinds of single-resource thermometry. Temperature characteristics of these thermometry were analyzed to achieve a standard FTR curve. Two fusion-monitoring models for FTR based on multi-source information were established by artificial neural network (ANN) and support vector machine (SVM).

Findings
Finally, the two models were verified based on the experimental results. The results showed that the fusion-monitoring model of SVM was more accurate than that of ANN in monitoring of FTR.

Originality/value
Then the temperature characteristics of the three single-source thermometry were analyzed, and the fusion-monitoring models based on multi-source information were established by ANN and SVM. Finally, the accuracy of the two models was compared by the experimental results. The more suitable fusion-monitoring model for FTR monitoring was determined which would be of theoretical and practical significance for remedying the monitoring defect of FTR.
Identifying factors affecting the acceptance of government to government system in developing nations – empirical evidence from Nepal
Authors: Kirat Rai Shyan , Ramamritham Krithi , Jana Arnab 
Published: May 2020

PurposeThis paper aims to examine the factors that might influence the acceptance of government-to-government (G2G) systems in the Government of Nepal (GoN), to enhance the communication for coordination among government agencies.Design/methodology/approachAfter reviewing the Unified Model for E-Government Acceptance (UMEGA), interviews, focus group discussions with government officials and interviews with the retired senior government officials, a conceptual model has been proposed. The model is empirically tested with 234 responses collected from the government officials working in the central ministries of GoN using the structural equation modeling technique.FindingsThe result showed that factors considered from UMEGA such as performance expectancy, effort expectancy, facilitating conditions and attitude have a significant influence on the behavioral intention to use the system in the GoN. Also, the identified factors such as a commitment from leadership, awareness among leadership and transparency have a significant influence on the behavioral intention of the users to accept the system.Research limitations/implicationsThe low sample size is one of the major limitations of this research.Practical implicationsThe findings show that the identified factors have a significant influence on the acceptance model and provide useful insights to policymakers, government officials and system developers to achieve the successful implementation of the e-government system in Nepal. The findings can be used by the academicians and e-government practitioners to extend it to other developing nations.Originality/valueThis research work explores the factors affecting the acceptance of a G2G system in GoN through the modification of the UMEGA model. To the best of the authors’ knowledge, this is a novel research in the context of Nepal, where the implementation of e-government has been analyzed from the perspectives of acceptance models to support the better implementation of e-governance systems.
Organizational forgetting Part I: a review of the literature and future research directions
Authors: Mariano Stefania , Casey Andrea , Olivera Fernando 
Published: May 2020

PurposeThe purpose of this paper is to systematically review and synthesize the literature on organizational forgetting.Design/methodology/approachA systematic literature review approach was used to synthesize current theoretical and empirical studies on organizational forgetting.FindingsThe review and synthesis of the literature revealed that the organizational forgetting literature is fragmented, with studies conducted across disparate fields and using different methodologies; two primary modes (i.e. accidental and purposeful) and three foci (i.e. knowledge depreciation, knowledge loss and unlearning) define current organizational forgetting literature; and the factors that influence organizational forgetting can be grouped into four clusters related to individuals, processes, tools and organizational context.Research limitations/implicationsThis literature review has limitations related to time span coverage and journal article accessibility.Originality/valueThis paper offers an integrative view of organizational forgetting that proposes a holistic and multilevel research approach and systematic synthesis of organizational forgetting research.
The relationship between soft and hard quality management practices, innovation and organizational performance in higher education
Authors: Sciarelli Mauro , Gheith Mohamed Hani , Tani Mario 
Published: May 2020

PurposeThis study aims to empirically investigate the effects of both soft and hard quality management (QM) on innovation and organizational performance. It also examines the mediating role of hard QM, administrative innovation and technical innovation on the relationship between soft QM and organizational performance in higher education (HE).Design/methodology/approachThe approach of this study is quantitative. The data used to test the hypotheses were obtained through online questionnaire sent to the academic staff of public universities in Naples (Italy). The hypothesized relationships are tested with data collected from 356 respondents by using the partial least squares structural equation modeling technique (PLS-SEM).FindingsThe results show that quality practices improve innovation and organizational performance, while innovation positively impacts organizational performance. The findings also indicate that soft QM affects organizational performance directly and indirectly through hard QM. Hard QM and innovation show a partial sequential mediating effect on soft QM-performance relationshipPractical implicationsIn order to implement quality management properly in HE, directors need to recognize the different roles that soft and hard QM can have on innovation and organizational performance. It is important that higher education institutions (HEIs) allocate resources to establish both types of QM practices to achieve the effectiveness of the whole QM system.Originality/valueDespite the existence of numerous studies on the relationship between QM, innovation and organizational performance in manufacturing and services, studies conducted in higher education are still few. This is one of the earliest studies that adopt the multidimensional approach of QM in HE which could help directors understand the interdependencies and different roles of soft and hard quality practices.
Entrepreneurial leadership: a missing link between perceived organizational support and organizational performance
Authors: Imran Rabia , Aldaas Raghad Ezzeldin 
Published: May 2020

PurposeThe current research is aimed at exploring entrepreneurial leadership (EL) as a mediator in perceived organizational support (POS) and organizational performance (OP) relationship. Furthermore, it also examined the impact of POS and entrepreneurial leadership on the performance of an organization.Design/methodology/approachA purposively selected sample of 216 respondents from the SME sector of Oman was chosen for the study.FindingsThe results revealed that POS and entrepreneurial leadership positively and significantly have an effect on organizational performance. Moreover, the hypothesized role of entrepreneurial leadership as a mediator between POS and OP relationship was also supported.Research limitations/implicationsIn spite of the novelty of the research, it was limited due to a few reasons. First, the research design is cross-sectional. Second, the research only focused SME sector. This research only focused on entrepreneurial leadership as a mediator, whereas, other mediators could have been explored as well.Originality/valueThe research on POS and organizational performance relationship is still in its exploration stage. Past research indicate that POS has an effect on different outcomes within an organization, including its performance. However, still, the research on the entrepreneurial leadership process is quite scarce. The current research will explore it in the context of Oman, where there is a dire need to establish SME sector performance. The unique combination between POS, entrepreneurial leadership and performance in the SME sector of Oman marks the novelty of the current research. This study contributes to the SME’s literature and it is among the pioneer studies exploring the mediating role of entrepreneurial leadership in the relationship between POS and OP.
Participation in change, job characteristics, and hedonic well‐being of senior public managers: The moderation effect of change information
Authors: Teo Stephen T. T. , Nguyen Diep , Shafaei Azadeh , Pick David 
Published: May 2020

AbstractThis study contributes to Hobfoll's Conservation of Resources theory by testing a moderated mediation model of the relationship between participation in change and senior managers’ hedonic well‐being. Using data collected from 266 Australian senior managers employed in the Commonwealth and State public sector, we tested the interaction of participation in change and change information with job satisfaction, an example of hedonic well‐being at work. Findings from the path analysis produced two new insights. First, both participation in change and information about change are key resources that senior managers can deploy to protect and enhance their job satisfaction. Second, information about change has a buffering effect on the indirect relationship between participation in change and job satisfaction through job control. These two findings have practical implications indicating that it is important to train and equip senior managers in the adoption of effective strategies to acquire job resources in assisting them deal with change induced job demands.
State of the Field: Digital History
Authors: ROMEIN C. ANNEMIEKE , KEMMAN MAX , BIRKHOLZ JULIE M. , BAKER JAMES , DE GRUIJTER MICHEL , MEROÑO‐PEÑUELA ALBERT , RIES THORSTEN , ROS RUBEN , SCAGLIOLA STEFANIA 
Published: May 2020

AbstractComputing and the use of digital sources and resources is an everyday and essential practice in current academic scholarship. The present article gives a concise overview of approaches and methods within digital historical scholarship, focusing on the question ‘How have the digital humanities evolved and what has that evolution brought to historical scholarship?’ We begin by discussing techniques in which data are generated and machine searchable, such as OCR/HTR, born‐digital archives, computer vision, scholarly editions and linked data. In the second section, we provide examples of how data is made more accessible through quantitative text and network analysis. The third section considers the need for hermeneutics and data‐awareness in digital historical scholarship. The technologies described in this article have had varying degrees of effect on historical scholarship, usually in indirect ways. With this article we aim to take stock of the digital approaches and methods used in historical scholarship in order to provide starting points for scholars seeking to understand the digital turn in the field and how and when to implement such approaches in their work.
Analytic attitude – focus or embodiment? Subtle communications in the transference/countertransference relationship
Authors: Wright Susanna 
Published: May 2020

AbstractThe paper considers a ‘befallment’ that occurred in the course of analysis at a time when the focus of work was too much at a conscious level, dissociated from the patient’s embodied and visceral depths. A rigidly held attitude of focal attention is considered as potentially a defence against embodied experiences of overwhelm and vulnerability that may haunt shadowy realms which remain unlit by the narrow beam of conscious awareness. Rather as a dream drifts in from the unconscious, an enactment by the analyst brought neglected aspects of the transference and countertransference relationship into the room. Later, the patient’s own dreaming mind offered images that suggested an underlying dynamic. These subtle communications, alongside the patient’s attitude toward the analyst’s lapse, are considered as factors in the achievement of greater embodied integration. The analyst’s difficulty in arriving at a formulation of such events is discussed, along with the necessity of holding such ‘befallments’ in mind over long periods of time before any explanation can be adumbrated.
Treatment of High Risk Resected Melanoma in Australia: Current Landscape and Practises
Authors: Bhave Prachi , Haydon Andrew 
Published: May 2020

AbstractStage III melanoma involves regional lymph nodes and/or in‐transit or satellite disease, without spread to distant metastatic sites. Stage IIIA melanoma includes a T1a‐T2a primary lesion with N1a or N2a nodal involvement, whilst stage IIID melanoma includes a T4b primary lesion with N3a‐N3c nodal involvement. With surgery alone, patients with stage IIIA melanoma have 10‐year survival rates of ~88%; however, patients with stage IIID melanoma have 10‐year survival rates of only ~24%. Targeted therapy and immunotherapy are being explored in stage III disease as adjuvant therapy after surgical resection, to eliminate micro‐metastatic disease and thereby prevent relapse of melanoma and increase patient survival. A number of pivotal trials published in the last two years have shown improved relapse‐free survival (RFS) and overall survival in patients with stage III melanoma treated with adjuvant therapy. COMBI‐AD showed adjuvant dabrafenib and trametinib improving RFS compared with placebo (HR 0.49; 95% CI 0.40–0.59). Checkmate‐238 demonstrated an improvement in RFS of adjuvant nivolumab over ipilimumab (HR 0.68, P < 0.001) whilst Keynote‐054 demonstrated an improvement in RFS with adjuvant pembrolizumab over placebo (HR 0.57, P < 0.001). Many nuances need to be considered when interpreting this data, including implications of an updated staging system, which patients are suitable for adjuvant therapy and the choice between adjuvant targeted therapy and immunotherapy in BRAF mutant patients. This review article summaries the currently available literature on adjuvant targeted therapy and provides a guide on applying this data in everyday practise.
Supply Chain Linkages and the Extended Carbon Coalition
Authors: Cory Jared , Lerner Michael , Osgood Iain 
Published: May 2020

AbstractWhich firms oppose action to fight climate change? Networks of input sourcing and sales to downstream customers ought to propagate and reinforce opposition to decarbonization beyond direct emitters of CO2. To test this claim, we build the largest data set of public political activity for and against climate action in the United States, revealing that the majority of corporate opposition to climate action comes from outside the highest‐emitting industries. We construct new measures of the carbon intensity of firms and show that policy exposure via carbon‐intensive inputs and sales to downstream emitters explains this large volume of opposition from non‐emitting industries. Sixty‐six percent of U.S. lobbying on climate policy has been conducted by an extended coalition of firms, associations, and other groups that have publicly opposed reducing carbon emissions. Public opposition to climate action by carbon‐connected industries is therefore broad‐based, highly organized, and matched with extensive lobbying.
Blood plasma miR‐20a‐5p expression as a potential non‐invasive diagnostic biomarker of male infertility: A pilot study
Authors: Cito Gianmartin , Coccia Maria Elisabetta , Salvianti Francesca , Fucci Rossella , Picone Rita , Giachini Claudia , Cocci Andrea , Falcone Patrizia , Micelli Elisabetta , Verrienti Pierangelo , Minervini Andrea , Carini Marco , Pinzani Pamela , Natali Alessandro 
Published: May 2020

AbstractBackgroundRecently, alterations in miRNAs expression profile in semen have been linked to damaged spermatogenesis, suggesting miRNAs could be used as potential infertility biomarkers. In previous animal studies, miR‐20a‐5p was found to be down‐expressed in low motile spermatozoa, implying its potential target of genes associated with cell apoptosis.ObjectiveTo investigate miR‐20a‐5p expression in blood plasma of patients suffering from non‐obstructive azoospermia (NOA), compared to normozoospermic controls.Materials and MethodsBetween January 2018 and December 2019, from 52 infertile couples eligible for the study, 24 couples were finally enrolled in this monocentric observational prospective pilot study. Patients were included into two groups: Group 1 comprised men with NOA (n = 14) and Group 2 fertile men partners of women with female tubal factor infertility (n = 10). All NOA patients underwent testicular sperm extraction. The expression of circulating miR‐20a‐5p in plasma samples was assessed by RT‐qPCR. A relative quantification strategy was adopted using the 2−ΔCq method to calculate the target miR‐20a‐5p expression with respect to miR‐16‐5p as endogenous control.ResultsMedian blood plasma miR‐20a‐5p was significantly higher in patients affected by NOA (0.16 2−ΔCt, range: 0.05‐0.79 2−ΔCt) than in fertile controls (0.06 2−ΔCt, range: 0.04‐0.10 2−ΔCt), P < .001. MiR‐20a‐5p was positively correlated with follicle‐stimulating hormone (FSH) (rrho = −0.490, P = .015) and luteinizing hormone (LH) (rrho = −0.462, P = .023), and negatively correlated with serum total testosterone (TT) (rrho = −0.534, P = .007) and right and left testicular size (rrho = −0.473, P = .020 and rrho = −0.471, P = .020, respectively). Successful sperm retrieval (SR) rate was 50.0%. Median value of miR‐20a‐5p did not differ significantly among patients with successful SR and those with negative SR. Testicular histological examination showed: hypospermatogenesis in 6/14 (42.8%), maturation arrest in 4/14 (28.6%), sertoli cell‐only syndrome in 4/14 (28.6%). No significant differences in miR‐20a‐5p were found between histopathological patterns (P > .05).ConclusionsMiR‐20a‐5p could represent a novel non‐invasive diagnostic biomarker of male infertility.
Ethnic variability in post‐mastectomy breast reconstruction in Counties Manukau District Health Board in 2017: a retrospective review
Authors: Allan Jessica , Locke Michelle , Wagener Jenny 
Published: May 2020

AbstractBackgroundPost‐mastectomy breast reconstruction (PMBR) is associated with greater quality of life and psychological well‐being. However, rates of PMBR may not be equivalent across all ethnicities which contributes to disparities in health outcomes.MethodsA retrospective review of patients diagnosed with breast cancer between 1 January and 31 December 2017 at Counties Manukau District Health Board (CMDHB) was performed. Data regarding patient demographics, cancer stage, breast cancer treatment and whether reconstruction took place were collected. These data were analysed to assess the rates of reconstruction by ethnic group.ResultsA total of 365 patients were diagnosed with cancer in CMDHB breast cancer clinic in 2017. Of these, 177 were treated with mastectomy and 26 (15%) of these patients received PMBR. Thirty‐four percent of patients receiving mastectomy were of Māori or Pasifika ethnicity. Of these patients, one‐third met the eligibility criteria for PMBR at CMDHB, having body mass index <35 and being non‐smokers. Māori women represented only 4% of the PMBR performed at CMDHB in 2017. European women comprised 50% of all mastectomies but received 77% of all PMBR. There was a significant difference in eligibility between the different ethnic groups for PMBR, due to higher body mass index and higher rates of smoking in Māori and Pasifika patients.ConclusionEligibility rates for post‐mastectomy reconstruction are significantly lower (P < 0.05) in Māori and Pasifika women when compared with European and Asian populations. Strategies to address smoking and obesity may help increase rates of PMBR in Māori and Pasifika women.