bluuebunny/crossref_metadata_2025_split huggingface dataset:
Intention to leave public accounting profession in Tunisia: a qualitative study
Authors: Akrout Onsa , Damak Ayadi Salma 
Published: May 2021

PurposeThe present work aimed to enhance the understanding of professional turnover intentions of accounting professionals by exploring their attitudes towards this phenomenon in an emerging economy (Tunisia).Design/methodology/approachAn exploratory research was conducted using a narrative approach (episodic interviewing) after having interviewed accounting professionals. Data were analysed with the thematic coding method using NVivo software based on the push-pull-mooring (PPM) framework. Based on this analysis, four types of professionals were identified.FindingsThe interconnections among PPM factors, which are different from one type of professionals to another, play a vital role in whether a professional intends to leave the accounting profession or not. All four types of professionals perceived unpleasant facets of the public practice environment (push factors) and manifested a tendency to switch to available job opportunities (pull factors). Nevertheless, the latitude for profession change, for the third and the fourth types who perceived the professional experience differently, is restricted by mooring factors. That is not the case for the first type of professionals who have already left public accounting and the second type who intend to quit the profession, as we did not find any mooring factors.Research limitations/implicationsThis study explored the attitudes of accounting professionals towards professional turnover intention. A deeper insight into the views of the academics and theOrdre des Experts Comptables de Tunisie(OECT) might help understand this phenomenon.Practical implicationsUnderstanding the relative impact of push, pull and mooring allows the accounting professionals to determine their attitudes towards the intention to leave the profession. This enables firms to develop more effective programmes to retain valued accounting human resources. The findings highlight that the professional associations should promote the values the profession brings to the community through nationwide public awareness campaigns and enhance career opportunities by providing more branches of activity within the profession.Originality/valueThe paper responds to calls for further examination of factors behind professional turnover intention at a time when high rates of turnover were observed among accounting professionals. Also, the cultural context of Tunisia helps explain our findings.
Effects of a mobile health diabetes self-management program on HbA1C, self-management and patient satisfaction in adults with uncontrolled type 2 diabetes: a randomized controlled trial
Authors: Riangkam Chontira , Sriyuktasuth Aurawamon , Pongthavornkamol Kanaungnit , Kusakunniran Worapan , Sriwijitkamol Apiradee 
Published: May 2021

PurposeThis study aimed to examine the effects of a three-month mobile health diabetes self-management program (MHDSMP) on glycemic control, diabetes self-management (DSM) behaviors and patient satisfaction in adults with uncontrolled type 2 diabetes (T2DM) in Thailand.Design/methodology/approachThis was a three-arm, parallel-group, randomized controlled trial among 129 adults with uncontrolled T2DM who attended the medical outpatient department in a medical center. The participants were randomly assigned to the three study groups (n = 43 per group), including MHDSMP, telephone follow-up (TF) and usual care (UC). MHDSMP encompassed four components, including DSM engagement, DSM mobile application, motivational text messages and telephone coaching. Outcomes were evaluated at three-month end-of-study by using HbA1C and response to the Summary of Diabetes Self-Care Activities (SDSCA) and the Client Satisfaction Questionnaire (CSQ-8). Data were analyzed by using descriptive statistics and multivariate analysis of covariance (MANCOVA).FindingsThe findings revealed that at the end-of-study, HbA1C decreased from 7.80 to 7.17% (p < 0.001) in MHDSMP group, from 7.72 to 7.65% (p = 0.468) in TF group, and from 7.89 to 7.72% (p = 0.074) in UC group. Significantly higher SDSCA and CSQ-8 scores were also observed in MHDSMP compared to TF and UC groups (F = 12.283, F = 19.541, F = 8.552, p < 0.001, respectively).Originality/valueThis study demonstrated that MHDSMP adjunct with usual care is beneficial for patient outcomes in adults with uncontrolled T2DM in Thailand, compared to TF and UC groups.
Investment treaties and national sovereignty: latest developments
Authors: Karas Martin , Brocková Katarína 
Published: May 2021

Purpose
The purpose of this paper is twofold. First, it identifies the latest trends in investment treaty making and determines the degree to which these trends affect the regulatory space of nation states. Second, it situates the conflict between investment protection and national sovereignty on the level of investment treaties within the wider theoretical framework of the debate between neoliberalism and neorealism in the field of international relations.

Design/methodology/approach
This research paper uses qualitative content analysis of international investment treaties with the aim of comparing a sample of new investment treaties with a sample of treaties from a previous generation.

Findings
The findings of the paper indicate that the language of investment treaties signed recently tends to promote greater regulatory space for the nation states compared to previous generation of treaties. However, the analysis also suggests that the changes still offer significant leeway to investment tribunals in interpreting the new treaty language, which could mean that the move towards greater national sovereignty in international investment law will not be as significant as many suggest.

Originality/value
Originality of the paper consists mainly in explicit connection it makes between international investment law and the debate between neorealism and neoliberalism in international relations theory.
Nature engagement for human and nature’s well-being during the Corona pandemic
Authors: Richardson Miles , Hamlin Iain 
Published: May 2021

Purpose
To explore the associations between noticing nature, nature connectedness, time in nature and human and nature’s well-being during the corona pandemic restrictions.

Design/methodology/approach
Natural England’s people and nature survey (PANS) data (n = 4,206) from the UK was used to assess a number of well-being outcomes (loneliness, life satisfaction, worthwhile life and happiness) and pro-nature behaviours as a function of longer-term physical time in nature and psychological connectedness to nature and shorter-term visits and noticing of nature.

Findings
Longer-term factors of nature connectedness and time in nature were both consistent significant predictors of well-being measures (apart from loneliness) and pro-nature conservation behaviours. Considered alone short-term visits and noticing were again consistent and significant predictors of three well-being measures, but recent visits to nature were not associated with pro-nature conservation behaviours. A combined regression highlighted the importance of a longer-term relationship with nature in all outcomes apart from loneliness but also revealed that even when considered in concert with longer-term factors, currently noticing nature had a role in feeling one’s life was worthwhile, pro-nature behaviours and loneliness.

Originality/value
The closeness of the human-nature relationship and noticing nature have rarely been examined in concert with nature visits. Further, the reciprocal benefits of pro-nature behaviours are often overlooked.
The influence of foreign direct investment on the urban–rural income gap: evidence from China
Authors: Song Ying , Zhang Yi , Wang Yafei , Zhang Bowen , Su Jiafu 
Published: May 2021

PurposeTaking 30 provincial samples from 2001 to 2017 in mainland China as the research objects, this paper aims to evaluate the impact and effects of foreign direct investment (FDI) on the urban–rural income gap and reveals heterogeneity across regions.Design/methodology/approachFirstly, the Theil index is used to measure the income gap between 30 provinces in mainland China from 2001 to 2017, then the spatial econometric model is used to empirically test the impact of foreign direct investment on China’s urban–rural income gap and its heterogeneity across regions. Finally, a robustness test is performed.FindingsThe results show that there is a significant inverted U-shaped relationship between FDI and the urban–rural income gap in China. That is, FDI expands the urban–rural income gap in the short term and helps to converge it in the long term. In the eastern region, FDI has a convergence effect on the urban–rural income gap in the short term, which increases the long term. However, in the central and western regions, the relationship between FDI and urban–rural income gap has a weak inverted U shape.Originality/valueBy assessing the impact of FDI on the urban–rural income gap, this work provides decision-making support for China and other developing countries to improve investment policies and income distribution policies.
The effect of calorie restricted diet on anthropometric and biochemical parameters in Sprague Dawley rats
Authors: Sazali Muhammad Fakhruddin Irfan , Abdullah Hilmy Maleeka , Shari Norshafarina , Herawati Lilik , Nordin Nurul Izza , Othman Zulhabri 
Published: May 2021

Purpose
Calorie restricted diets are known to improve health and promote healthy aging. This happens because of controlled inflammation and metabolism in the body. This study aims to evaluate the differences in anthropometric and biochemical parameters in Sprague Dawley (SD) rats because of consumption of a calorie restricted diet.

Design/methodology/approach
The study divided SD rats (n = 15) into 3 groups consuming high calorie intake (HCI), medium calorie intake and low calorie intake (LCI). Anthropometric parameters were determined through measurement of abdominal circumference (AC), thoracic circumference (TC), body length and body weight (BW). Biochemical parameters analyzed in this study were fasting blood glucose level and full blood lipid profile. Nutritional status was obtained based on food consumption, energy intake (EI) and food efficiency rate. Measurements were taken for a period of four weeks.

Findings
Analysis on anthropometric parameters indicates a significant difference in mean BW between HCI (230.44 ± 1.47 g) and LCI (188.54 ± 1.50 g). There is a significant difference in abdominal TC ratio (p < 0.001; F = 13.599) in the LCI group (1.01 ± 0.00714) compared to the HCI group (1.04 ± 0.00858). Post hoc for nutrition parameters indicates a significant difference in mean EI between HCI (9.71 ± 0.006 kJ) and LCI (3.21 ± 0.001 kJ). There is a significant effect (p < 0.0001; F = 3042872.02) of EI on rats in all three groups. HDL levels were significantly higher (p < 0.0001; F = 1536.89) in the LCI group (68.60 ± 0.55 mg/dL) compared to the HCI group (49.40 ± 0.55 mg/dL). The Pearson’s correlation results show a strong positive correlation in EI with BW (p < 0.01; r = 0.988), AC (p < 0.01; r = 0.970) and body mass index (p < 0.01; r = 0.972).

Originality/value
Low calorie diet has been proven to affect anthropometric development and has shown improvements in biochemical parameters of the rats. This may result in healthy aging which could prevent later-life diseases.
Comprehensive nutritional assessment of frail older adults and a tailored protein-enhanced diet as a way to improve the nutritional status
Authors: Jaroch Alina , Kozakiewicz Mariusz , Kowalkowska Alicja , Główczewska-Siedlecka Emilia , Kędziora-Kornatowska Kornelia 
Published: May 2021

Purpose
Frailty is a geriatric syndrome which can be reversible or less severe through appropriate nutritional interventions. In the present study, to test the efficiency of individualized nutritional intervention was conducted a comprehensive assessment of the nutritional status of frail older adults and evaluation of the effect of nutritional intervention on the nutritional status of pre-frail older patients.

Design/methodology/approach
Frail older adults (n = 43; mean age 84.6 ± 6.4 years old; 81.4% women) had nutritional status assessed using nutritional anthropometry, body composition, and food frequency questionnaire. Pre-frail patients (n = 16; mean age 68.4 ± 5.5 years old; 81.3% women) for eight weeks were consuming 1.0 g protein/kg BW/day. Robust older adults formed a control group (n = 29; mean age 69.3 ± 5.3 years old; 82.8% women).

Findings
Frail older adults had weight and muscle mass loss, and their diet variety was sufficient. After the intervention, pre-frail patients increased their protein consumption by 25.8% (P = 0.002). An increase in lean body mass (+1.0 kg), skeletal muscle mass (+0.3 kg) and improvement in physical performance was also observed.

Originality/value
An individual diet for pre-frail older adults can reverse weight loss and increase lean body mass, furthermore preventing or delaying the development of frailty syndrome. Moreover, increased protein consumption improves physical performance of pre-frail older adults.
Smart city dynamics and multi-level management accounting: unfolding a case of sustainable enterprise resource planning
Authors: Alsaid Loai Ali Zeenalabden Ali 
Published: May 2021

Purpose
This study aims to explore the complex, multi-level institutional dynamics of smart city reforms and projects and their potential sustainability pressures on the implementation of a management accounting system in an Egyptian state-owned enterprise (SOE), which has a politically sensitive institutional character.

Design/methodology/approach
This study adds to institutional management accounting research using a multi-level perspective of institutional dynamics in the smart city context. Data were collected from an interpretive case study of an Egyptian SOE that was under socio-political sustainability pressures to implement a smart electricity network project in New Minya city.

Findings
Smart city projects have formed social and political sustainability pressures, which introduced the enterprise resource planning (ERP) network as a new management accounting system. A new (complex and multi-level) management accounting system was invented to reinvent the sustainable city as an “accounting city” (which appeared rhetorically as a “smart city”). “Smart” being the visibility and measurability of the sustainability performance of the collective body, which calls the city and its connectivity to different institutional levels brought out in a city network project for the ERP-enabled electricity distribution.

Research limitations/implications
This study examines a single case study from a single smart city and identifies the accounting community’s need for multiple and comparative case studies to further analyse the potential impact of smart city reforms and projects on the sustainable implementation of management accounting systems.

Practical implications
City policymakers and managers may benefit from the practical findings of this interpretive field-based case study in planning, implementing and monitoring smart city projects and objectives.

Social implications
Individual and collective well-being may be enhanced through new management accounting forms of multi-level local governance and increased political, field and organisational sustainability.

Originality/value
This study provides important insights into the sustainability dynamics of management accounting in achieving smart city reforms. The achievement of sustainability management accounting systems has connected to multiple ERP roles at different institutional levels, which resulted in accommodating the socio-political objectives of smart city projects.
The “horse-meat” scandal: illegal activity in the food supply chain
Authors: Smith Robert , McElwee Gerard 
Published: May 2021

PurposeFood supply chain theory and practice generally assumes that the business practices and processes involved are ethical, legal and value-adding when this is not always so, as demonstrated by the ongoing 2013 horse-meat scandal. Although it is ostensibly a UK-based affair, it encompasses the meat processing industry across Europe. This study, thus, aims to examine supply chain criminality and to highlight “scandal scripts” which amplify underlying issues.Design/methodology/approachA systematic review of extant literature on the scandal adds to that body of work, updating the existing narrative to include a detailed analysis of convicted “industry insiders”, highlighting supply chain issues involved in the frauds. Micro-stories of businessmen involved are presented to enable an empirical exploration of their illegal involvement in the meat trade. Using storied data from accounts of the scandal as contemporary examples, emerging themes and issues are outlined through a mixed methods qualitative approach consisting of ethical covert research, using documentary research strategy underpinned by narrative inquiry.FindingsMedia coverage perpetuated various myths notably that the fraud was carried out by “shadowy”, Eastern European “mafia figures” exploiting the extended food supply chains. The analysis is aided by the use of media hypothesis. Far from being a mafia-inspired fraud, the criminal activity was organised in nature and committed by insider businessmen. The findings demonstrate that supply chains are complex and require an understanding of storied business practices, including the ethical and illegal.Research limitations/implicationsFrom an academic perspective, there are implications such as the dearth of academic research and policy-related studies into food fraud possibly because of the difficulty in obtaining data because of access to such enterprises and entrepreneurs necessitating reliance upon documentary sources and investigative journalism.Practical implicationsThere are distinct policy implications, particularly the need to legislate against international criminal conspiracies and everyday ordinary organised food frauds perpetuated. Lax penalties do little to prevent such crimes which need to be taken more seriously by the authorities, and treated as major crime. In formulating food laws, rules and regulations, greater cognisance should be taken to consider how supply chains in the food industry could be better protected from predatory criminal actions.Originality/valueThis novel qualitative study will enable academics and practitioners to better understand illegal enterprise, food fraud and risk management from both operational and supply chain perspectives and will be useful to investigators by furthering our understanding of entrepreneurial practice and morality in the food industry.
Ecological engineering across a temporal gradient: Sociable weaver colonies create year‐round animal biodiversity hotspots
Authors: Lowney Anthony M. , Thomson Robert L. 
Published: May 2021

Abstract

Animal distribution in a landscape depends mostly on the availability of resources. This can be facilitated by other species that have positive effects on local species diversity and impact community structure. Species that significantly change resource availability are often termed ecosystem engineers. Identifying these species is key but predicting where they have large or small impacts is an even greater challenge.

The stress‐gradient hypothesis predicts that the importance of facilitative interactions that shape community structure and function will increase in stressful and harsh environments. In most environments, conditions will fluctuate between harsh and benign periods, yet how the impacts of ecosystem engineers will change in different conditions has received little attention. Monitoring for extended periods will increase the understanding of how engineers may mitigate the extreme differences between changing seasons.

We investigated the role of sociable weavers Philetairus socius as ecosystem engineers and examined how the association of species to weaver colonies may vary across a seasonal (temporal) gradient. Sociable weavers build large colonies that are home to hundreds of weaver individuals but also host a wide range of other animal species. We investigated the use of weaver colonies by terrestrial and arboreal vertebrates and birds throughout a calendar year, encompassing harsh and benign periods.

We demonstrate that the presence of sociable weaver colonies creates centres of animal activity. Colonies were used by the local Kalahari animal community for foraging, shade, territorial behaviours and roosting sites. Furthermore, animal activity increased with increased primary productivity, but this was not restricted to weaver colonies, suggesting that the importance of colonies does not directionally change across environmental conditions. Our results were not consistent with predictions of the stress‐gradient hypothesis across a temporal gradient.

We demonstrate the importance of sociable weavers as ecological engineers and the significance of their colonies in structuring the surrounding animal community. Colonies appear to provide a range of different resources for different species. Sociable weaver colonies have large ecological importance to local animal communities and, by mitigating environmental stress, may be increasingly important as human‐driven climate change advances.
Leaf traits and phylogeny explain plant survival and community dynamics in response to extreme drought in a restored coastal grassland
Authors: Luong Justin C. , Holl Karen D. , Loik Michael E. 
Published: May 2021

Abstract

Climate change will increase uncertainty in restoration outcomes due to greater water stress and other abiotic filters that limit plant survival. Drought‐related plant functional traits can help species withstand filters in a semi‐arid environment. Our objective was to provide guidance for selecting species to improve restoration success in a changing climate.

We planted 12 native species in ambient rainfall and under 60% rain‐out shelters in an invaded coastal grassland in central California. We measured survival and size annually for 4 years and quantified plant community and trait composition in the third and fourth years. We measured growth rate, specific leaf area (SLA), leaf C:N, leaf lobedness and leaf δ13C of all planted species and dominant extant species, and evaluated the effect of treatments, traits and phylogenetics on mortality risk using Cox proportional hazards.

Native perennial species cover was greater, whereas thatch depth and per cent cover of shrubs and non‐native annual grasses were lower, on drought plots. Drought plots had lower community‐weighted leaf C:N and higher leaf lobedness.

Planted species with resource conservative traits, such as higher leaf lobedness and lower growth rate, had lower mortality risk. Increased plasticity of morphological traits (SLA and lobedness) was associated with decreased mortality risk, whereas increased plasticity of physiological traits (leaf C:N and δ13C) and risk was positively correlated. Trait plasticity explained a greater degree of plant mortality risk compared to absolute trait values.

Plants that were more phylogenetically related to the surrounding plant community had lower mortality risk. Traits of planted species that were important for determining plant mortality in this coastal grassland may be conserved, which was supported by a phylogenetic signal (Blomberg's K = 0.380, Pagel's λ = 0.830) in leaf C:N.

Synthesis and applications. Our results suggest that leaf traits and phylogenetics could serve as plant selection criteria for reducing plant mortality risk during drought, thereby improving restoration outcomes. Because some traits have a phylogenetic signal that explains drought survival, restoration practitioners could expand the use of trait‐based selection for closely related species when restoring other arid‐ and semi‐arid ecosystems.

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