bluuebunny/crossref_metadata_2025_split huggingface dataset:
Non-GAAP earnings quality in firms with data breach incident
Authors: Nie Dongfang , Xu Chunhao 
Published: August 2021

PurposeAfter the massive data breach incident in 2017, Equifax voluntarily disclosed non-GAAP earnings that beat earnings targets by eliminating breach-related charges and used non-GAAP metrics to determine its executives' compensations. However, it is unclear whether its non-GAAP earnings exclusions and the use of non-GAAP earnings in compensation plans are justified. The purpose of this study is to examine non-GAAP earnings quality in firms with data breach incidents.Design/methodology/approachThe authors identified data breach firms from incidents reported in Privacy Rights Clearinghouse (privacyrights.org) during the period 2004–2017. The authors separate the victim firms into six groups based on financial status and non-GAAP earnings disclosure. Quarterly manager non-GAAP earnings per share data is retrieved from the database created by Bentley et al. (2018). Ordinary linear regression models are used in this study to test the authors’ hypothesis.FindingsThe authors find that, in general, the informativeness of non-GAAP earnings is higher than that of GAAP earnings in data breach firms. However, non-GAAP earnings quality vary in data breach firms with different financial health status. The quality of non-GAAP earnings in loss firms with data breach is higher than those in profit firms. Loss converters (i.e. data breach firms with negative GAAP earnings but positive non-GAAP earnings) disclose low quality non-GAAP earnings, which is different from the findings in prior studies.Practical implicationsThe findings are particularly useful to analysts who want to make accurate earnings forecasts of data breach firms by incorporating managers' non-GAAP earnings disclosures.Originality/valueThe authors are among the first to comprehensively analyze the quality of non-GAAP earnings in firms with data breaches. The findings in this study address the analysts' concern that data breach firms use non-GAAP earnings metrics to determine executives' compensation after the massive data breach incidents. Next, the authors provide evidence that the financial status of data breach firms affects the quality of non-GAAP earnings.
A compact broadband high power quasi-MMIC GaN power amplifier
Authors: Liu Lin-sheng , Lin Qian , Wu Hai-feng , Chen Yi-Jun , Hu Liu-Lin 
Published: August 2021

Purpose
The design and implementation of a broadband quasi-monolithic microwave integrated circuit (q-MMIC) power amplifier (PA) is presented for 0.2 to 2.2 GHz applications.

Design/methodology/approach
To obtain an efficient, high-gain and high-power performance with in a compact and low-cost size, the prototype is based on Gallium nitride (GaN) on SiC 0.25-µm transistors, whereas the passive matching networks are realized on an AlN substrate as thin film circuit.

Findings
Measured results of the q-MMIC PA across the 0.2 to 2.2 GHz band show at least 32 ± 3 dB small-signal gains, an output power of 7 to 12 W and an average power add efficiency greater than 54%. The q-MMIC occupies an area of 12.8 × 14.5 mm2.

Originality/value
To the best of the authors’ knowledge, this work reports the first full integrated PA which covers the frequency range of 0.2 to 2.2 GHz and achieves the combination of highest gain, about 10 W output power, together with the smallest component size among all published GaN PAs to date.
Towards digital sustainability: the long journey to the sustainable development goals 2030
Authors: Sparviero Sergio , Ragnedda Massimo 
Published: August 2021

Purpose
The purpose of this paper is to suggest that, to build a digital sustainable society, core terminal and instrumental values of sustainability and sustainable development should be followed across different worldviews, and in the formulation of policies or other initiatives form private and public stakeholders. These values are normative, they support the coordination of efforts of different stakeholders and can serve as guidelines for driving the development trajectory of technologies contributing to a sustainable society.

Design/methodology/approach
This conceptual paper defines digital sustainability from the concepts of sustainability and sustainable development. From the Rio Process (1992), through the 2030 United Nations Sustainable Development Goals (UN SDGs), this paper analyzes and theoretically discusses the intersection between digital aspects of human life and wider sustainability concerns for humanity and the planet. Technologies and digital processes are functional catalysts to the achievement of the UN 2030 SDGs and crucial for individuals’ everyday life, but their adoptions is also conditional to a variety of conflicting worldviews.

Findings
This paper focused on the role of digital technologies in innovation and transformation and their impact on the environment, individuals, society and economy, from a theoretical point of view. Digital technologies have changed the way in which people communicate, study, work, interact and even look for friends, relationships and love. It is, therefore, important to reflect upon the impact that this revolution would have on the individuals and on the wider socio-economic, political and environment context. In this vein, this paper attempted to reflect on the sustainability of this revolution, by sketching the concept of digital sustainability drawing upon the concept of sustainability.

Originality/value
Digital sustainability – like sustainability – relies on three universal values: equality, harmony, self-determination. In fact, to be sustainable, the use of digital technologies should be led by the equality value, namely, the need to not compromise the future generations, both in terms of exploitation of natural resources to produce them and in terms of to create and nor reduce job opportunities for future generations. Second, digital technologies might help tackling both the ecological and social crises through a universal collaboration according to the harmony’s value. Finally, the third value for digital sustainability is self-determination. It applies to individuals and social formations and it refers to the capability of being in control of your destiny.
Towards an entity relation extraction framework in the cross-lingual context
Authors: Yu Chuanming , Xue Haodong , Wang Manyi , An Lu 
Published: August 2021

Purpose
Owing to the uneven distribution of annotated corpus among different languages, it is necessary to bridge the gap between low resource languages and high resource languages. From the perspective of entity relation extraction, this paper aims to extend the knowledge acquisition task from a single language context to a cross-lingual context, and to improve the relation extraction performance for low resource languages.

Design/methodology/approach
This paper proposes a cross-lingual adversarial relation extraction (CLARE) framework, which decomposes cross-lingual relation extraction into parallel corpus acquisition and adversarial adaptation relation extraction. Based on the proposed framework, this paper conducts extensive experiments in two tasks, i.e. the English-to-Chinese and the English-to-Arabic cross-lingual entity relation extraction.

Findings
The Macro-F1 values of the optimal models in the two tasks are 0.880 1 and 0.789 9, respectively, indicating that the proposed CLARE framework for CLARE can significantly improve the effect of low resource language entity relation extraction. The experimental results suggest that the proposed framework can effectively transfer the corpus as well as the annotated tags from English to Chinese and Arabic. This study reveals that the proposed approach is less human labour intensive and more effective in the cross-lingual entity relation extraction than the manual method. It shows that this approach has high generalizability among different languages.

Originality/value
The research results are of great significance for improving the performance of the cross-lingual knowledge acquisition. The cross-lingual transfer may greatly reduce the time and cost of the manual construction of the multi-lingual corpus. It sheds light on the knowledge acquisition and organization from the unstructured text in the era of big data.
Awareness, use and attitudes of students towards e-books: differences based on gender, discipline and degree level
Authors: Jbeen Akira , Ur Rehman Shafiq , Mahmood Khalid 
Published: August 2021

Purpose
The purpose of this study was to explore the level of awareness, use and attitudes of students regarding e-books.

Design/methodology/approach
This study used a quantitative research design based on the survey method. A structured questionnaire was designed and used for data collection from four different universities of Pakistan. A total of 305 responses were collected from a sample of 400, and 303 of those responses were used for data analysis.

Findings
The results of this study indicated that students were aware of e-books and used them in their daily lives. Most of the respondents had a positive attitude towards e-books and indicated that they considered e-books are easy to find and support them in their assignments. Online features of e-books were important to them. There was a significant difference of opinion found among students of different disciplines regarding the use of e-books.

Research limitations/implications
This study was limited to four disciplines in four universities, one discipline per university. Therefore, its findings may not be applied to other universities or other disciplines.

Practical implications
This paper offers a new idea to academic libraries related to purchasing e-books. This study will provide guidelines to information professionals for development of their e-book collection and implementation of innovative approaches in library services or e-books services to facilitate their users according to their need.

Originality/value
To the best of the authors’ knowledge, this is the first study on the level of awareness, use and attitudes of university students towards e-books in Pakistan.
Does government support matter in the relationship between future orientations on women’s effective leadership
Authors: Gorondutse Abdullahi Hassan , Al Shdaifat Fayez Hamed , Hilman Haim , Alajmi Rajeh , Ahmed Fais 
Published: August 2021

PurposeThe purpose of this paper is to understand emerging future orientations, women’s effective leadership and further examine its impact on government support in the context of higher education institutions.Design/methodology/approachA cross-sectional survey with 500 full-time women employees, working in Saudi Arabia Public University, was selected using a quantitative approach and analysed on the proposed hypotheses.FindingsThe initial prediction was that future orientations is significant on women’s leadership effectiveness as well as on government support, to the extent that it is associated with women’s leadership effectiveness where it tends to have a stronger relationship. Surprisingly, the indirect effect of government support on the relationship between future orientations on women’s leadership effectiveness was not significant.Practical implicationsAcademic scholars/leaders in higher education should realize that the development of women leadership has a positive effect on future orientations. Policymakers and leaders of higher education institutions should focus on women leaders to improve their leadership effectiveness.Originality/valueFrom the perspective of emerging nations, this paper extends the knowledge regarding the complexity leadership theory which explains the development of women’s leadership effectiveness and provides empirical evidence.
Flood susceptibility analysis of the Panjkora Valley Northern Pakistan, using frequencyratio approach
Authors: Afreen Munazza , Haq Fazlul , Mukhtar Zarka 
Published: August 2021

Purpose
Floods are considered as one of the most lethal natural disasters having the potential to cause havoc to entire communities. Pakistan is the land of wide topographic and climatic variations which make it vulnerable to floods. The purpose of this paper is to identify flood susceptible zones in the Panjkora Basin using frequency ratio model.

Design/methodology/approach
A total of seven parameters or flood conditioning factors were considered, and weights were assigned according to the frequency ratio technique. For the preparation of layers, satellite imageries and digital elevation model data were used. Frequency ratio was calculated using correlation between these parameters and flood. Flood susceptibility index map was divided into five zones through quantile method in ArcMap.

Findings
Findings of the study reveal that near half of the area (43%) is located in the very high susceptible zone, while only 20% area is classified as low to very low susceptible.

Originality/value
This paper is entirely based on original research. The approach used in this study has not been applied to the study area before.
Does educational progress impact energy consumption? A causality test for India
Authors: Rej Soumen , Nag Barnali 
Published: August 2021

PurposeBoth energy and education have been positioned as priority objectives under the itinerary of UN development goals. Hence, it is necessary to address the implicit inter relationship between these two development goals in the context of developing nations such as India who are trying to grow in both per capita income and socio economic factors whilst struggling with the challenges of a severe energy supply constrained economy.Design/methodology/approachIn the present study, the causal relationship between energy consumption per capita and education index (EI) as a proxy of educational advancement is investigated for India for 1990–2016 using the Johansen-Juselius cointegration test and vector error correction model.FindingsThe empirical results infer although energy consumption per capita and EI lack short run causality in either direction, existence of unidirectional long run causality from EI to per capita energy consumption is found for India. Further, it is observed that energy consumption per capita takes around four years to respond to unit shock in EI.Research limitations/implicationsThe findings from this study imply that with the advancement of education, a rise in per capita energy consumption requirement can be foreseen on the demand side, and hence, India’s energy policy needs to emphasize further its sustainable energy supply goals to meet this additional demand coming from a population with better education facilities.Originality/valueThe authors hereby confirm that this manuscript is entirely their own original study and not submitted elsewhere.
The impact of energy consumption and merchandise exports on CO2emission in the United Nations geoscheme regions
Authors: Senarathne Chamil W. , Jayasinghe Prabhath 
Published: August 2021

PurposeWhile sustainable development policies are mostly set based on United Nations (UN) geoscheme classification, no study attempts to examine the impact of influential economic variables such as energy consumption (EC) and merchandise exports (ME) on carbon dioxide (CO2) emission in the UN geoscheme regions. The purpose of this paper is to examine the possible impact of EC and ME on CO2emission in UN geoscheme classification regions such as Africa, America, Arab, Asia and Europe.Design/methodology/approachThis paper uses autoregressive distributed lag (ARDL), Pedroni panel cointegration and panel Granger causality methodologies covering an annual panel data sampling period from 1971 to 2014.FindingsThe results show that there is bidirectional causality between all three variables in the European and American panel except for the non-causality from CO2to EC in the American panel. These findings suggest possible consequences of weaker energy efficiency (even under environmental policy tightening) and strong demand for energy-intensive economic activities in those regions. Developed countries with higher environmental policy tightening (America and Europe) show significant estimates from the chosen tests supporting the Porter hypothesis. EC and ME have a long-run impact on CO2emission in American and European panels. The African region has the least environmental impact of pollution from ME.Practical implicationsThe ME and EC have a direct significant impact on CO2emission in America and Europe. As these causalities, co-integrations and their impacts share a long-run equilibrium relationship, policymakers must design long-term industry policies such as cleaner production techniques focusing on environmentally sustainable practices. Also, it is suggested that the policymakers must ensure that they implement more robust policies and standards for environmental-friendly export production.Originality/valueThis is the first paper that examines the impact of EC and ME on CO2emission in UN geoscheme regions. The findings of this paper provide theoretical implications supporting Porter hypothesis and practical implications for policymaking.
Dynamic effects and spatial heterogeneity of land supply on housing price: evidence from Nanchang, China
Authors: Wu Zhijiang , Wang Yongxiang , Liu Wei 
Published: August 2021

Purpose
Economic fundamentals are recognized as determining factors for housing on the city level, but the relationship between housing price and land supply has been disputed. This study aims to examine what kind of impact housing prices have on land supply and whether there is heterogeneity in different regional spaces.

Design/methodology/approach
This study collects the relevant data of land supply and housing prices in Nanchang from 2010 to 2018, constructs a vector autoregression (VAR) model, including one external factor and four internal factors of land supply to explore the dynamic effects and spatial heterogeneity of land supply on housing prices through regression analysis. Also, the authors use the geographic detector to analyze the spatial heterogeneity of housing prices in Nanchang.

Findings
This study found that the interaction between land supply and housing price is extremely complex because of the significant differences in the study area; the variables of land supply have both positive and negative effects on housing price, and the actual effect varies with the region; and residential land and GDP are the two major factors leading to the spatial heterogeneity in housing price.

Research limitations/implications
The dynamic effects of land supply on housing price are mainly reflected in the center and edge of the city, the new development area, and the old town, which is consistent with the spatial pattern of the double core, three circles and five groups in Nanchang.

Originality/value
This is a novel work to analyze the dynamic effects of land supply on house prices, instead of a single amount of land supply or land prices. Furthermore, the authors also explore the spatial heterogeneity according to the regional characteristics, which is conducive to targeted policymaking.
Flood risk and buyer search behavior in Ho Chi Minh City
Authors: Nguyen Hong Thi Bich , Miller Norman G. , Pham Nam Khanh , Truong Hiep Thanh 
Published: August 2021

Purpose
This study aims to investigate countries without national property insurance and see how experience affects behavior toward higher-risk flood prone property.

Design/methodology/approach
Using a unique data set that captures the flood experiences of homeowners that search for new housing, the authors examine the premiums or discounts of such experience on homes at risk. The authors use hedonic property modeling to estimate the effects of experience on values.

Findings
The authors find that such experiences play a strong role in convincing buyers of the real risks imposed by climate change and sea level rise and the authors expect these demand-side behavioral changes to persist. This finding is unlike more developed markets where insurance may be subsidized and negative effects on value dissipate within a few years.

Research limitations/implications
The world is starting to pay more attention to climate risk and the results in developed countries have been biased by the extensive insurance provided by the government or emergency funding.

Practical implications
Providing market transparency on climate risks will result in permanent market effects, if not otherwise subsidized.

Social implications
The governments should encourage market disclosure.

Originality/value
No one has ever had a data set like this before where the authors get to observe the behavior of those already experiencing property losses from flooding.
The design of a seasonal heat storage system with a geothermal heat pump for a residential building in Tehran
Authors: Alidadi Shamsabadi Akbar , Jahangiri Mehdi , Rezaei Tayebeh , Yadollahi Farsani Rouhollah , Seryani Ali , Hakim Siavash 
Published: August 2021

Purpose
In this study, a solar water heating system along with a seasonal thermal energy storage and a heat pump is designed for a villa with an area of 192 m2 in Tehran, the capital of Iran.

Design/methodology/approach
According to the material and the area of the residential space, the required heating of the building was calculated manually and then the thermodynamic analysis of the system and simulation was done in MATLAB software. Finally, regarding the waste of system, an efficient solar heating system, providing all the required energy to heat the building, was obtained.

Findings
The surface area of the solar collector is equal to 46 m2, the capacity of the tank is about 2,850 m3, insulation thickness stands at 55 cm and the coefficient of performance in required heat pump is accounted to about 9.02. Also, according to the assessments, the maximum level of received energy by the collector in this system occurs at a maximum temperature of 68ºC.

Originality/value
To the best of the authors’ knowledge, in the present work, for the first time, using mathematical modeling and analyzing of the first and second laws of thermodynamics, as well as using of computational code in MATLAB software environment, the solar-assisted ground source heat pump system is simulated in a residential unit located in Tehran.
Coping with the Covid-19 pandemic: an exploration of the strategies adopted by construction firms
Authors: Salami Babatunde A. , Ajayi Saheed O. , Oyegoke Adekunle S. 
Published: August 2021

Purpose
The outbreak of the Covid-19 pandemic has tested the resilience of the construction industry, putting the safety of workers and overall businesses at risk. This study aims to explore the different strategies adopted by construction companies to protect the health and well-being of employees, security of the construction sites and projects, and keep the overall business operational amid the Covid-19 pandemic.

Design/methodology/approach
A preliminary study that involves field study and survey research was used to collect data for the study. The results from the preliminary analysis served as inputs for constructing the questionnaire, which was analyzed using descriptive statistics, exploratory factor analysis and reliability analysis.

Findings
The results reveal that the key underlying measures put in place by construction businesses include restricted site access, support bubbling of office and site staff, enhanced hygiene and social distancing protocol, contract risk identification and mitigation, self-isolation measures and heightened construction site safety. Along with a further discussion of the underlying measures, the top-rated strategies that were adopted by construction firms are also discussed in the paper.

Originality/value
As many construction companies remained opened handling essential projects amid the pandemic, the study presents the effective and efficient strategies that were used in plowing through the trying times. This study provides the opportunity for construction companies that escaped the early impacts of Covid-19 due to site closure and policymakers to learn from the strategies adopted by construction companies that were operational amid the pandemic.