bluuebunny/crossref_metadata_2025_split huggingface dataset:
Performance and (non) mandatory disclosure: the moderating role of the Directive 2014/95/EU
Authors: Cupertino Sebastiano , Vitale Gianluca , Ruggiero Pasquale 
Published: October 2021

PurposeThis paper investigates whether and how Directive 2014/95/EU affects financial performance as well as its moderation effect on the relationship between financial and non-financial performance, involving different stakeholders' perspectives.Design/methodology/approachWe adopted the panel data approach to perform random effects regression analysis on a sample of 435 European listed non-financial companies, considering a timeframe of six years. Furthermore, the moderation effect of the Directive 2014/95/EU on the relationship between financial and non-financial performance has been tested.FindingsNFD regulation negatively affects firms' operating profitability and shareholder value while produces no effects on debtholders' returns. Nevertheless, the Directive 2014/95/EU has general positive moderating effects on the relationship between non-financial and financial performance, mitigating the direct costs induced by pursuing non-financial performance.Research limitations/implicationsShifting from mimetic to coercive isomorphism caused a strengthening of the complementarity between financial and non-financial performance dimensions, extending the concept of performance itself. The analysis carried out is limited to a short-term timeframe and on non-financial companies subject to the Directive 2014/95/EU.Practical implicationsThe paper highlights trade-offs between the costs induced by non-financial activities and the benefits of being compliant with the non-financial disclosure (NFD) regulation, supporting managers in allocating business resources.Originality/valueThis paper is among the first that investigates the impact of mandatory NFD on the relationship between non-financial and financial performance. It is also one of the earliest in finding some pieces of evidence on the direct impact of Directive 2014/95/EU on EU companies' financial performance.
Sustainable supply chains under risk in the manufacturing firms: an extended double normalization-based multiple aggregation approach under an intuitionistic fuzzy environment
Authors: Wang Lanjing , Rani Pratibha 
Published: October 2021

PurposeIn recent years, a number of researchers have attempted to make an integration of sustainability with supply chain risk management. These studies have led to valued insights into this issue, though there is still a lack of knowledge about the mechanisms by which sustainability-related issues are materialized as risks in the supply chain management.Design/methodology/approachThe paper aims to provide a comprehensive framework to evaluate the sustainability risk in the supply chain management mechanism. To do so, a novel approach using the double normalization-based multiple aggregation (DNMA) approach under the intuitionistic fuzzy (IF) environment is extended to identify, rank and evaluate the sustainability risk factors in supply chain management.FindingsTo provide comprehensive sustainability risk factors, this study has conducted a survey using interview and literature review. In this regard, this study identified 36 sustainability risk factors in supply chain management of the manufacturing firms in five different groups of risk, including sustainable operational risk factors, economic risk factors, environmental risk factors, social risk factors, and sustainable distribution and recycling risk factors. The results of this paper found that the poor planning and scheduling was the important sustainability risk in supply chain management of the manufacturing firms, followed by the environmental accidents, production capacity risk, product design risk and exploitative hiring policies. In addition, the results of the study found that the extended approach was effective and efficient in evaluating the sustainability risk factors in supply chain management of the manufacturing firms.Originality/valueThree aggregation methods based on the normalization techniques are discussed. A DNMA method is proposed under intuitionistic fuzzy sets (IFSs). To propose a broad procedure for identifying and classifying sustainability risk factors (ESFs) in supply chain management. To rank the sustainability risk factor, the authors utilize a procedure for evaluating the significance degree of the sustainability risk factor in supply chain management.
The Brave browser: a monetary opportunity for libraries in the cryptoverse
Authors: Lund Brady 
Published: October 2021

Purpose
This paper aims to describe the benefits of the Brave web browser and its native cryptocurrency, the Basic Attention Token (BAT), for use by library patrons to preserve privacy and as a potential fundraising platform for libraries.

Design/methodology/approach
The Brave browser and BAT are introduced, an analysis of trends in adoption of these technologies is discussed and an argument for libraries to adopt/promote these technologies is presented.

Findings
Libraries could support the online privacy of their patrons if they encourage them to adopt the Brave browser, which is designed with privacy and security in mind. Libraries could also benefit from participating in the Brave Rewards program, which allows Brave users to donate BAT, a cryptotoken that they earn by viewing Brave ads, which can be traded for cash.

Originality/value
To the best of the author’s knowledge, this paper is the first to discuss the applications of the Brave browser in libraries and the potentials of cryptocurrency adoption by libraries.
Upward feedback falling on deaf ears: the effect on provider organizational citizenship and counterproductive work behaviors in the audit profession
Authors: Vagner Brandon , Blix Leslie Helen , Ortegren Marc , Sorensen Kate 
Published: October 2021

PurposeThe purpose of this paper is to explore how firms can enhance feedback systems by studying the effects of offering junior auditors an opportunity to provide upward feedback and acknowledging their voice has been heard and will be considered for evaluation purposes.Design/methodology/approachThis study uses a 2 × 1 + 1 (voice confirmation × opportunity + no opportunity) between-subjects experimental design that manipulated upward feedback opportunity (i.e., opportunity or no opportunity) and voice confirmation for those that do receive upward feedback opportunity (i.e., receive indication upward feedback was heard and will be considered or receive no indication upward feedback was heard). Within the no upward feedback opportunity condition participants did not have a chance to receive voice confirmation.FindingsThrough analysis of 117 upper-division undergraduate accounting students, the authors find the receipt of upward feedback opportunity and voice confirmation positively influence justice perceptions. Furthermore, the authors find interactional justice is positively associated with organizational citizenship behaviors (OCB), negatively associated with counterproductive work behaviors (CWB) and mediates the association between upward feedback voice confirmation and both OCB and CWB through indirect-only mediation. The authors also find distributive justice facilitates competitive and indirect-only mediation between upward feedback opportunity and OCB and CWB.Originality/valueThis is the first study to examine the influence of giving staff auditors the opportunity to provide upward feedback and informing upward feedback providers (e.g., staff) their voice has been heard and will be considered for evaluation purposes.
Customer attribution toward corporate social responsibility: the importance of social justice in COVID-19 donation
Authors: Balqiah Tengku Ezni , Yuliati Elevita , Martdianty Fanny 
Published: October 2021

Purpose
Literature on corporate social responsibility (CSR) has given much attention to the impact of CSR initiatives on business performance. However, managing customers’ attributions to the company’s social activities are also needed. This study aims to extend the existing knowledge by examining the role of social justice as a moderating variable in the relationships among corporate brand image, CSR motive, corporate brand trust and loyalty.

Design/methodology/approach
The research data were collected from a sample of 710 respondents in Indonesia through an online survey. The variables used in this study’s questionnaire were adapted from previous studies. The focus of the survey was a COVID-19-related social activity conducted by the biggest private telecommunication company in Indonesia. Structural equation modeling was used to analyze the data and test the hypotheses.

Findings
The results showed that social justice moderated the relationship between corporate brand image and CSR motive. Also, social justice that revealed fairness in social life could influence how customers respond on company social activities and thus create corporate brand trust and loyalty.

Research limitations/implications
This study focused on only one company and one type of CSR activity (i.e. philanthropy) that might limit its generalizability. Future studies can focus on other types of CSR activities from various companies and industries.

Practical implications
In designing their social activities, companies must consider the importance of social justice. Companies need to address customers’ concerns toward social and society problems, especially to overcome social, environmental or health problems. Hereinafter, companies must design CSR activities that establish and accentuate their value motives by creating communication through media and public relations activities to symbolize their high concern for social problems or disasters.

Originality/value
Most previous studies consider the outcome of social activities and their impact on business performance. This study focuses on the impact of corporate brand image and social justice (as an individual characteristics) on CSR (social activities) and how it can further enhance business performance (corporate brand trust, corporate brand image, loyalty) and enrich CSR research in emerging economies.
Spiritual leadership as a pathway toward innovative work behavior via knowledge sharing self-efficacy: moderating role of innovation climate
Authors: Usmanova Kamila , Wang Daoping , Sumarliah Eli , Khan Sher Zaman , Khan Safeer Ullah , Younas Amjad 
Published: October 2021

Purpose
Although previous studies have studied the impact of spiritual leadership (SL) on employees’ innovation, the research on mechanisms and the boundary conditions for stimulating this relationship is scant. This paper aims to follow the idea of social capital theory (SCT), which contends that social relationships are resources that lead toward the development of intellectual capital, important for innovative work behavior (IWB) of employees; the mediating role of knowledge sharing self-efficacy (KSSE) and moderating role of innovation climate (IC) are considered.

Design/methodology/approach
The authors collected the data from the foreign and local employees working in multinational companies in China. The quantitative analysis was performed using Smart-PLS 3.0.

Findings
The results indicated that employee high-ranking of SL is positively related to KSSE. Moreover, SL is significant to enhance IWB, whereas KSSE explained this relationship. The authors also suggest that an employee’s KSSE is significant to form important behavior at work (IWB). However, IC did not play its moderating role in the SL – IWB link.

Originality/value
This study explores the influence of the leadership style (SL) on employees’ KSSE and the effect of KSSE on IWB, which have not been studied previously. The current study confirms the relationship between SL and IWB in the multicultural workplace and reveals the deeper influence of an individual’s belief (KSSE) mechanism between them. SCT was applied to explain the proposed relationships.
Patients with senile pruritus have a distinct skin microbiota and epidermal barrier in comparison with healthy controls
Authors: Huang Yaxin , Liu Jiexiong , Zhang Xiaorong , Li Yujuan , Xu Yong , Xiong Xia , Deng Yongqiong 
Published: October 2021

AbstractSenile pruritus (SP) is a common skin disease in the elderly. The role of skin dysbacteriosis in the development of various skin diseases has been studied in recent years. However, the research about the skin microbiota of senile pruritus patients is lacking at present. The purpose of this cross‐sectional study was to investigate the differences of skin microbiota in senile pruritus patients and their relationship with the epidermal barrier. Thirty patients with senile pruritus and 30 age‐ and sex‐matched healthy controls were enrolled in this study. The skin barrier indexes were recorded by multi‐functional skin tester. The skin bacterial diversity was analyzed by using hyper‐variable tag sequencing of the V3–V4 region of the 16S rDNA. Compared with the healthy control group, the patients had significantly lower skin hydration (p = 0.014) and higher pH value (p = 0.021). Skin microbial diversity was significantly increased in patients according to the alpha diversity. At the genus level, Acinetobacter (p = 0.002) and Lactobacillus (p = 0.002) increased and Cutibacterium (p = 0.043) decreased. The pH value was positively associated with observed_species diversity (p = 0.026). The transdermal water loss was negatively related to the genus of Lactobacillus (p = 0.036), while the skin hydration was positively associated with the genus of Lactobacillus (p = 0.038). As a result, the damaged skin barrier function and skin dysbacteriosis complemented each other and may be associated with the occurrence of senile pruritus, but their role still needs further study.
Heukcha, naturally post‐fermented green tea extract, ameliorates diet‐induced hypercholesterolemia and NAFLD in hamster
Authors: Kang Minji , Kim Ee Hyun , Jeong Jeewon , Ha Hunjoo 
Published: October 2021

AbstractHypercholesterolemia, characterized by an increase in plasma low‐density lipoprotein (LDL) cholesterol and total cholesterol (TC), is the leading cause of non‐alcoholic fatty liver disease (NAFLD). The present study examined the effect of Heukcha extract (HCE), a naturally post‐fermented green tea extract, on diet‐induced hypercholesterolemia and related NAFLD in hamsters that metabolize lipids in a similar fashion to humans. The 10‐week‐old golden Syrian hamsters were fed a normal diet (ND) or a high cholesterol diet (HCD) containing 0.2% cholesterol and 10% lard, and some were also given HCE (200 or 500 mg/kg/day) orally for 12 weeks. The HCE did not affect the body weight gain, food intake, or the calorie intake. HCD significantly (p < 0.05) increased LDL (0.9 to 2.1 mmol/L), TC (2.7 to 7.8 mmol/L), and triglyceride (TG; 2.3 to 4.0 mmol/L), which was significantly decreased by 27.7%, 17.3%, and 60%, respectively, by HCE. HDL was significantly increased by HCD (0.6 to 1.6 mmol/L), but it was not affected by HCE administration. Furthermore, HCE suppressed HCD‐induced liver oxidative stress, fibrosis, and lipid accumulation almost to control levels. Interestingly, HCE significantly increased the protein level of cholesterol 7 alpha‐hydroxylase (CYP7A1), the rate‐limiting enzyme for bile acid synthesis, by 1.5‐fold in the liver. The present data suggest that HCE could be a functional food ingredient that can suppress the occurrence of diet‐induced hypercholesterolemia and NAFLD, possibly by increasing the expression of CYP7A1.
Risk Factor Disclosures: A Review and Directions for Future Research*
Authors: Isiaka Abiodun S. 
Published: October 2021

ABSTRACTThis paper assesses the current state of scholarly work on risk factor disclosures (RFDs) with the goal of synthesizing existing literature and stimulating further research in this area. To a large extent, prior research studies have examined different aspects of the disclosure of corporate risk information in annual reports. Beginning in 2005, the US SEC proposed changes to the disclosure of risk information in annual 10‐K reports. The changes mandated large firms in the United States to disclose risk factors in Item 1A of their 10‐Ks. While research studies on the impact of the changes are still ongoing, there are concerns among stakeholders that RFDs are vague, repetitive, and boilerplate. As a result, the SEC called on firms to ensure that they clearly disclose all the risks they faced. The SEC's call resulted in the release of an amendment that provides directions to further improve firms' RFDs. Using a systematic literature review method, this paper classifies the RFD literature into five research themes: (i) contents, (ii) informativeness, (iii) determinants, (iv) quality, and (v) effects on firm performance. The paper also reviews theories that have been dominantly applied in RFD studies and provides suggestions for future research.
Transanal decompression tube is superior to self‐expandable metallic colonic stent for malignant colorectal obstruction: a retrospective study
Authors: Zhang Shuai , Liu Guang , Wu Guang‐Hai , Zhang Shi‐Wu , Zhao Yong‐Jie , Xu Jing 
Published: October 2021

AbstractBackgroundThe surgical management of left‐sided malignant large bowel obstruction (MLBO) is associated with high morbidity and mortality. Recently, self‐expandable metallic colonic stent (SEMS) and transanal decompression tube (TDT) used as a ‘bridge to surgery’ (BTS) have been widely used. This study aims to compare the clinical outcomes and oncological safety of SEMS and TDT as BTS to transform MLBO into elective surgery.MethodsBetween February 2013 and March 2019, 62 patients with MLBO received SEMS (n = 32) or TDT (n = 30), and elective one‐stage surgery later. We evaluated decompression efficiency and oncological safety in selective operation in TDT and SEMS groups, including preoperative preparation time, surgical approach, number of lymphatic dissection and vascular invasion, ulcer formation and histopathological findings of resected specimens.ResultsThe preoperative preparation time in the SEMS group was shorter than that of the TDT group (P < 0.05). However, there was no significant difference between the groups in postoperative length of hospital stay (P > 0.05). The number of vascular invasions in the TDT group was less than that in the SEMS group (P < 0.05). Furthermore, the risk of wound abscess and ulcer formation in the TDT group was significantly lower than that in the SEMS group (P < 0.05).ConclusionOur findings suggest that SEMS is associated with a relatively poor oncological outcome and the placement of TDT as BTS in MLBO patients may be a better alternation.
The Mixed Potential of Salvage Commoning: Crisis and Commoning Practices in Washington, DC and New York City
Authors: Anderson Christian M. , Huron Amanda 
Published: October 2021

AbstractThis paper considers how and to what ends commoning practices can take shape in direct response to the spectres and/or realities of eroding resources (we focus especially on public resources) within iterations of what we term “salvage commoning”. We show how, in such contexts, commoning practices may potentially alleviate but also potentially (re)produce inequities, exclusions, and resource retractions. To illustrate, we draw upon two examples: parent‐teacher organisations in Washington, DC, and block associations in New York City. In both instances, people have cooperatively built new relations, coordinated voluntary labour, and stewarded resources in connection with specific commons (public schools and urban spaces) threatened by disinvestment and crisis. We show how troubling alignments and exclusions can emerge under these conditions, suggesting critical questions about the starkly mixed potential of salvage commoning—especially in the face of ongoing and emerging crises in which such orientations are likely to become increasingly prevalent.
Ocular signs of carotid stenosis in ipsi‐ and contralateral eyes before and after carotid endarterectomy: a prospective study
Authors: Ala‐Kauhaluoma Marianne , Nuotio Krista , Ijäs Petra , Koskinen Suvi Maaria , Vikatmaa Pirkka , Silvennoinen Heli , Relander Kristiina , Lindsberg Perttu J. , Soinne Lauri , Summanen Paula A. 
Published: October 2021

AbstractPurposeWe describe hypoperfusion‐related and embolic ocular signs of carotid stenosis (CS) before and six months after carotid endarterectomy (CEA) in a CS population.MethodsWe enrolled prospectively 70 CEA patients (81% male, mean age 69) and 41 non‐medicated control subjects (76%, 68), from March 2015 to December 2018, assessing intraocular pressure (IOP), best‐corrected visual acuity (BCVA) in logMAR units and performing a bio‐microscopy examination.ResultsMain index symptoms included amaurosis fugax (Afx) (29, 41%) and hemispheric TIA (17, 24%), and 17 (24%) were asymptomatic. Of the 70, 17 patients (24%, 95% CI 16‐36) showed ocular signs of CS. Of four embolic (Hollenhorst plaques) findings, one small macular plaque disappeared postoperatively. Four had hypoperfusion, that is ocular ischaemic syndrome (OIS), requiring panretinal photocoagulation: one for multiple mid‐peripheral haemorrhages, two for iris neovascularization and one for neovascular glaucoma (NVG); only the NVG proved irreversible. Nine (de novo in three) showed mild OIS, that is only few mid‐peripheral haemorrhages, ranging pre‐ /postoperatively in ipsilateral eyes from one to eleven (median two)/ one to two (median one), and in contralateral eyes from three to nine (median five)/ one to six (median three). Pre‐ and postoperative median BCVA was 0 or better, and mean IOP was normal, except in the NVG patient. Temporary visual impairment from 0 to 0.3 occurred in one eye soon after CEA due to ocular hyperperfusion causing macular oedema.ConclusionsOcular signs of CS are common in CEA patients, ranging from few mid‐peripheral haemorrhages to irreversible NVG. Clinicians should be aware of these signs in detecting CS.
Clinicopathological characteristics of early onset colorectal cancer
Authors: Vuik Fanny E. R. , Nieuwenburg Stella A. V. , Nagtegaal Iris D. , Kuipers Ernst J. , Spaander Manon C. W. 
Published: October 2021

SummaryBackgroundThe rising incidence of early onset colorectal cancer (EOCRC) might reflect a novel tumour entity.AimsTo evaluate clinicopathological characteristics of sporadic EOCRC (in patients < 50 years old) and investigate changes over timeMethodsAll patients with sporadic EOCRC between 1989 and 2016 were included and divided by age: 20‐29 years (group I), 30‐39 years (group II) and 40‐49 years (group III).ResultsWe included 6400 patients. The presence of signet‐ring cells and more poorly differentiated tumours were more common in the younger age groups: 5.4% and 3.7% for signet‐ring cells in group I and II vs 1.4% in group III (P < 0.01), and 28.5% and 20.3% for poorly differentiated in group I and II vs 16.6% in group III, (P < 0.01 group I; P = 0.07 group II). Positive lymph nodes were more frequently observed in the younger age groups: 16.2% in group I vs 9.3% in group II (P = 0.01) and 7.9% (P < 0.01) in group III. Over time, a greater proportion of CRCs were diagnosed in women in group I (34.5% < 2004 vs 54.9%>2005, P = 0.09), and a higher percentage of rectal cancer was found in age group III (34.3% < 2004 vs 40.7% > 2005, P < 0.01). Mean overall survival was 6.3 years and improved over time.ConclusionsEOCRC is not only characterised by age of onset but also by the more frequent presence of signet‐ring cells, more poorly differentiated tumours, and higher risk of lymph node metastases. In the most recent years, a higher proportion of rectal cancer was found from the age of 30 years, and a higher proportion of CRCs were diagnosed in females below the age of 30 years.