bluuebunny/crossref_metadata_2025_split huggingface dataset:
Forensic accounting as a profession in Australia? A sociological perspective
Authors: Alshurafat Hashem 
Published: June 2021

Purpose
This study aims to ask a theoretical question of “whether forensic accounting meets the sociological criteria of being a profession” in the Australian context. The present study responds to several scholarly calls to improve the studies on forensic accounting in Australia.

Design/methodology/approach
Based on the professionalism theory perspective, this study developed an analysis of the sociological criteria of a profession. This study used qualitative data from semi-structured interviews with elite Australian forensic accounting practitioners and academics.

Findings
The findings of the study show that forensic accounting in Australia partly meets the sociological criteria of a profession. Forensic accounting in the Australian context must meet essential criteria such as autonomy and commitment to be recognized as a profession.

Practical implications
This study has implications for the professionalism of forensic accounting along with vital issues surrounding the profession such as public recognition, altruistic behavior and control of entry to the profession.

Social implications
This study provides social contributions by emphasizing forensic accountants’ sociological roles, including the altruistic role and solving social problems role. Understanding these roles provides the practitioners with the fundamental knowledge to use during their work.

Originality/value
This study is original in that it sheds light on the professionalism of forensic accounting in the Australian context.
Recovery colleges: long-term impact and mechanisms of change
Authors: Thompson Holly , Simonds Laura , Barr Sylvie , Meddings Sara 
Published: June 2021

Purpose
Recovery Colleges are an innovative approach which adopt an educational paradigm and use clinician and lived experience to support students with their personal recovery. They demonstrate recovery-orientated practice and their transformative role has been evidenced within mental health services. The purpose of this study is to explore how past students understand the influence of the Recovery College on their on-going recovery journey.

Design/methodology/approach
An exploratory, qualitative design was used and semi-structured interviews took place with 15 participants. Data was analysed using the “framework method” and inductive processes.

Findings
All participants discussed gains made following Recovery College attendance that were sustained at one year follow-up. Three themes emerged from the data: Ethos of recovery and equality; Springboard to opportunities; and Intrapersonal changes.

Originality/value
This research explores students’ experiences a year after attendance. This contrasts to most research which is completed immediately post course. This study contributes to the emergent evidence base highlighting the longitudinal positive impact of Recovery Colleges. This study is of value to those interested in recovery-oriented models within mental health. Recovery Colleges are gaining traction nationally and internationally and this research highlights processes underlying this intervention which is of importance to those developing new Recovery Colleges.
“Using what you have” to teach for global citizenship
Authors: Christoff Andrea 
Published: June 2021

PurposeThis case study illustrates how one social studies teacher used the International Baccalaureate (IB) Middle Years Programme (MYP)' s framework and philosophy to teach for global citizenship. The research question that framed this study was: How is an IB MYP Individuals and Societies (I&S) teacher enacting their perceptions and understanding of global citizenship education? Findings illustrate that this teacher enacted a proactive pedagogy, using her own personal perceptions and what IB MYP offered her through their affective and cognitive frameworks to apply her conceptions of global citizenship education.Design/methodology/approachThe data for this single case study came from teacher semi-structured interviews (Rubin and Rubin, 2012), observations, field notes (Merriam and Tisdell, 2016) and teacher created documents. The goal for the teacher created documents was to provide detail, depth and evidence to support or contrast with what was found in the interviews and observations. Simultaneous, in vivo, and values coding were used to analyze the data and to get an overall picture of what the participant said, believed and practiced. Theories surrounding global citizenship education provided the lens for the study.FindingsThe findings are organized according to (1) the way this teacher's developed constructions of global citizenship and global citizenship education and IB led her to use the IB philosophy and framework to shape her beliefs and practices and (2) the way she embraced the tensions and possibilities inherent in her teaching for global citizenship in an IB MYP classroom to teach a proactive form of global citizenship education.Research limitations/implicationsThis research provides insight into the curriculum framework of IB MYP and the curriculum and instruction decisions of an I&S teacher. For the global citizenship education field, this study provides an example of how global citizenship can be incorporated into a social studies classroom.Practical implicationsFor social studies education, this study uncovered the possibilities present in the curriculum when a teacher is given the space to make their own instructional decisions. This study also gives guidance on how international curriculum frameworks can be utilized for global citizenship education. Finally, this study illustrates teachers must fully subscribe to IB and the MYP as a means of teaching for global citizenship for it to be beneficial.Originality/valueThis study has value because it highlights how a social studies teacher successfully uses an international curriculum framework to teach for global citizenship. Few studies have shown examples of teachers, especially IB MYP teachers, who are committed to teaching for global citizenship and use the tools they are given to center student choice and connect the content to their students' lives. Teachers and researchers will be able to view the pedagogical possibilities inherent in this teacher's global citizenship methods.
The indirect distribution dilemma: assessing the financial impact of participation in Booking.com for hotels
Authors: Abdullah Saddam , Van Cauwenberge Philippe , Vander Bauwhede Heidi , O’Connor Peter 
Published: June 2021

PurposeThis study aims to assess if the benefits outweigh the costs of participation in online travel agencies (OTAs) such as Booking.com.Design/methodology/approachA two-step system generalised method of moments estimation of a regression model of firm-level return on assets (ROA) is used on a dummy variable indicating whether a lodging facility participates in Booking.com. The assessment contained various control variables, including size, age, leverage, liquidity and lagged ROA. The moderating effect of firm age and size was studied by including interaction variables between the Booking.com dummy and age and size, respectively. The model was estimated using participation and financial data of 775 Belgian firms over a 20-year period (1999–2018).FindingsThe findings indicate that participation in Booking.com is associated with higher profitability, with this effect more economically important and pronounced for smaller hotel properties.Research limitations/implicationsThe study provides a broadly applicable empirical model to assess the impact of platform participation on the financial performance of tourism, hospitality or retail businesses.Practical implicationsThe study provides empirical evidence that, from a transaction cost perspective, the benefits of participation in OTAs outweigh the costs, resulting in substantially higher profitability. The evidence can be used to justify the use of OTAs as distribution channels.Originality/valueWhile prior studies have described and conceptually analysed the evolution and role of OTAs in the hotel sector, and speculated on the net effect of OTA participation, to the best of the authors’ knowledge, this is the first study to empirically assess whether OTA participation creates value for hotel owners and investors.
Species diversity and biological trait function: Effectiveness of ant–plant mutualism decreases as ant species diversity increases
Authors: Yamawo Akira , Suzuki Nobuhiko , Tagawa Jun 
Published: June 2021

Abstract

One of the major concerns of ecological and evolutionary research is the prediction of community function in relation to the degree of biodiversity. To clarify the relationship between biodiversity and the expression of plant defence traits, we investigated ant–plant defensive mutualism in the pioneer plant Mallotus japonicus at several sites across Japan. The plant bears ant‐attracting extrafloral nectar (EFN) and food bodies (FBs) as indirect defence traits.

To reveal variations in ant–plant interactions in the field, we measured species richness of nectar‐feeding ants and interaction strength between each ant species and the plant (visiting frequency of each ant species to the plant). We also investigated the expression of EFNs and FBs in natural plant populations at the study sites. To assess the defensive quality of each ant species, we then experimentally estimated the aggressiveness of the dominant ant species. To examine the link between ant species richness and the defensive function of ants, we conducted an ant‐exclusion experiment and a common garden experiment to clarify whether the defence efficacy of ants varied in relation to ant species richness.

Ant species richness differed among the study sites. We found negative relationships between ant species richness and the mean interaction strength of ant species, the interaction strength of aggressive ant species and the number of EFNs per leaf. The effectiveness of indirect defence by ants was poor at sites where ant species richness was high. When cultivated in the same environment, plants from sites with low ant species richness developed a larger number of EFNs per leaf than those from sites with high ant species richness.

Our results suggest that facultative ant–plant defensive mutualism is weakened at sites where ant species richness is high, resulting in a decrease in the number of EFNs per leaf. Such a link between species richness and an indirect trait function may help us to understand the evolutionary patterns of various species traits in complex biological communities.

A free Plain Language Summary can be found within the Supporting Information of this article.
Spenders versus savers: Climate‐induced carbon allocation trade‐offs in a recently introduced woody plant
Authors: Long Randall W. , Dudley Tom L. , D'Antonio Carla M. , Grady Kevin C. , Bush Susan E. , Hultine Kevin R. 
Published: June 2021

Abstract

Non‐structural carbohydrate (NSC) storage may be under strong selection in woody plant species that occur across broad environmental gradients. We therefore investigated carbon (C) allocation strategies in a widespread non‐native woody plant, Tamarix. We predicted that genotypes with exposure to episodic freeze events would show elevated NSC concentrations compared to warm‐adapted genotypes with the trade‐off of reduced growth and reproduction relative to warm‐adapted populations.

We established an experimental common garden using genotypes of Tamarix, sourced across a strong thermal gradient within the introduced range. We measured seasonal NSC storage in coarse roots and stems, above‐ground growth and flower production.

Autumn NSC concentrations were 50% higher in genotypes from sites with episodic spring freeze events compared to genotypes from warmer sites. These cold‐adapted genotypes also had a 2.3‐fold higher starch to soluble sugar ratio than warm‐adapted genotypes. Across all genotypes and seasons, NSC storage was inversely correlated with growth and reproduction.

Results suggest that Tamarix from colder locations cope with freeze events by maintaining large storage pools to support tissue regrowth, but with the trade‐off of overall reduced growth and reproduction. Our results are consistent with rapid selection in C allocation strategies in response to climate in introduced woody species.

A free Plain Language Summary can be found within the Supporting Information of this article.
‘Keeping the kids at home’ can limit the persistence of contagious pathogens in social animals
Authors: Marescot Lucile , Franz Mathias , Benhaiem Sarah , Hofer Heribert , Scherer Cédric , East Marion L. , Kramer‐Schadt Stephanie 
Published: June 2021

AbstractSocial networks are considered to be ‘highly modular’ when individuals within one module are more connected to each other than they are to individuals in other modules. It is currently unclear how highly modular social networks influence the persistence of contagious pathogens that generate lifelong immunity in their hosts when between‐group interactions are age dependent. This trait occurs in social species with communal nurseries, where juveniles are reared together for a substantial period in burrows or similar forms of containment and are thus in isolation from contact with individuals in other social groups.Our main objective was to determine whether, and to what extent, such age‐dependent patterns of between‐group interactions consistently increased the fade‐out probability of contagious pathogens that generate lifelong immunity in their hosts. We hypothesised that in populations of species where juveniles are raised in communal nurseries, a high proportion of recovered adults in a group would form a ‘protective barrier’ around susceptible juveniles against pathogen transmission, thereby increasing the probability of epidemic fade‐out in the population.To test this idea, we implemented a spatially implicit individual‐based susceptible–infected–recovered (SIR) model for a large range of generic host and pathogen traits.Our results indicated that (a) the probability of epidemic fade‐out was consistently higher in populations with communal nurseries, especially for highly contagious pathogens (high basic reproduction number,R0) and (b) communal nurseries can counteract the cost of group living in terms of infection risk to a greater extent than variation in other traits.We discuss our findings in relation to herd immunity and outline the importance of considering the network structure of a given host population before implementing management measures such as vaccinations, since interventions focused on individuals with high between‐group contact should be particularly effective for controlling pathogen spread in hosts with communal nurseries.
Tree growth increases through opposing above‐ground and below‐ground resource strategies
Authors: Weemstra Monique , Zambrano Jenny , Allen David , Umaña María Natalia 
Published: June 2021

Abstract

Studying functional traits and their relationships with tree growth has proved a powerful approach for understanding forest structure. These relationships are often expected to follow the classical resource economics perspective, where acquisitive leaves combined with acquisitive roots are expected to enhance resource uptake and tree growth. However, evidence for coordinated leaf and roots trait effects on growth is scarce and it remains poorly understood how these traits together determine tree growth. Here, we tested how leaf and root trait combinations explain tree growth.

We collected data on leaf and root traits of 10 common tree species, and on soil carbon (C) and nitrogen (N) concentrations in a temperate forest in Michigan, US. Tree growth was calculated as the stem diameter increment between three censuses measured across 13,000 trees and modelled as a function of different combinations of leaf and root traits and soil properties.

The two best models explaining tree growth included both specific leaf area (SLA), root diameter and soil C or N concentration, but their effects on growth were contingent on each other: thick roots were associated with high growth rates but only for trees with low SLA, and high SLA was related to fast growth but only for trees with thin roots. Soil C and N% negatively impacted the growth of trees with high SLA or high root diameter.

Synthesis. In this study, resource economics did not explain the relationships between leaf and root traits and tree growth rates. First, for trees with low or intermediate SLA, thick roots may be considered as acquisitive, as they were associated with faster tree growth. Second, trees did not coordinate their leaf and root traits according to plant resource economics but enhanced their growth rates by combining thick (acquisitive) roots with conservative (low SLA) leaves or vice versa. Our study indicates the need to re‐evaluate the combined role of leaves and roots to unveil the interacting drivers of tree growth and, ultimately, of forest structure and suggests that different adaptive whole‐tree phenotypes coexist.
Post Brexit and Post‐Covid: Reflections on the Contemporary Conservative Party
Authors: Peele Gillian 
Published: June 2021

AbstractThis article analyses the changing character of the contemporary Conservative Party. It argues that the period since the Brexit referendum has seen the creation of a new politics in which voter alignments have shifted, and that the experience of the Covid pandemic has created a new agenda of issues facing government. Taken together, these developments constitute formidable challenges to the Conservative Party as it seeks to maintain its electoral support and its ability to manage the politics of power.
Combination of copigmentation and encapsulation strategies for the synergistic stabilization of anthocyanins
Authors: Tan Chen , Dadmohammadi Younas , Lee Michelle C. , Abbaspourrad Alireza 
Published: June 2021

AbstractCopigmentation and encapsulation are the two most commonly used techniques for anthocyanin stabilization. However, each of these techniques by itself suffers from many challenges associated with the simultaneous achievement of color intensification and high stability of anthocyanins. Integrating copigmentation and encapsulation may overcome the limitation of usage of a single technique. This review summarizes the most recent studies and their challenges aiming at combining copigmentation and encapsulation techniques. The effective approaches for encapsulating copigmented anthocyanins are described, including spray/freeze‐drying, emulsification, gelation, polyelectrolyte complexation, and their combinations. Other emerging approaches, such as layer‐by‐layer deposition and ultrasonication, are also reviewed. The physicochemical principles underlying the combined strategies for the fabrication of various delivery systems are discussed. Particular emphasis is directed toward the synergistic effects of copigmentation and encapsulation, for example, modulating roles of copigments in the processes of gelation and complexation. Finally, some of the major challenges and opportunities for future studies are highlighted. The trend of integrating copigmentation and encapsulation has been just started to develop. The information in this review should facilitate the exploration of the combination of multistrategy and the fabrication of robust delivery systems for copigmented anthocyanins.
Macroscopic identification of visceral titanium pigment in an intravenous drug user
Authors: Gilbert John D. , Neubauer Ken , Byard Roger W. 
Published: June 2021

AbstractAutopsy findings in intravenous drug addicts are quite variable and may involve a number of organ systems. Reports of the macroscopic identification at autopsy of components of tablets that have been crushed and injected are, however, exceedingly rare. The case of 34‐year‐old man who died of zolpidem toxicity on a background of pulmonary hypertension attributed to intravenous injections of crushed tablets is described. A very unusual finding was very fine white stippling on the cut surfaces of both the liver and spleen which was shown on energy‐dispersive x‐ray spectroscopy (EDS) to be titanium dioxide most likely from the coating of the zolpidem tablets. This case is significant in demonstrating titanium dioxide accumulation within organs at both macroscopic and microscopic levels, with confirmation of exposure by EDS analysis. The clinical significance of exposure to such high levels of titanium dioxide is unclear.
Effect of emulsifiers on the discoloration of chlorophyll and their potential for use in green beverages
Authors: Yasuda Midori , Tabata Masaaki 
Published: June 2021

AbstractThe discoloration of chlorophyll (Chl) by light is an ongoing issue for green beverages in the food industry. To suppress the discoloration of Chl in aqueous solution, the effects of different emulsifiers were investigated on the discoloration of Chl under ultraviolet (UV) irradiation to determine their potential application for use as food additives. Sucrose fatty acid ester (SE), sorbitan fatty acid ester (TW), and quillaja saponin (QS) were used as emulsifiers, while Triton X‐100 (TX) was used for reference. The discoloration of Chl was measured using a color difference meter. The species of Chl in solution were determined using ultraviolet–visible (UV–Vis), fluorescence, and circular dichroism (CD) spectroscopy, and the particle size of Chl in solution was determined using dynamic light scattering. The Chl aggregates were observed by the observation of increased peak areas at longer wavelengths in the UV spectra of Chl, in addition to a reduced fluorescence intensity. The CD spectra showed that the Chl aggregates were arranged in a random structure. Furthermore, the average particle size of the Chl aggregates was determined to be approximately 100 nm. SE and QS were found to significantly enhance the formation of self‐aggregates due to their high hydrophilicities compared to those of TW and TX. As a result, SE and QS protect themselves from light to suppress the discoloration of Chl. The present results therefore suggest that SE and QS are suitable emulsifiers to address the problem of Chl discoloration in beverages, such as green tea and vegetable juices.Practical ApplicationChlorophyll (Chl), a green pigment present in vegetables and green tea, is discolored by light. In this study, it was found that emulsifiers (sucrose fatty acid ester and quillaja saponin) suppress the discoloration of Chl. The implementation of these emulsifiers as food additives would enable green tea or green vegetable juices to maintain their colors for long periods and could contribute significantly to the beverage industry.