bluuebunny/crossref_metadata_2025_split huggingface dataset:
Accountability by design? Exploring design characteristics of corporate social responsibility standards
Authors: Schönherr Norma , Vogel-Pöschl Heike , Findler Florian , Martinuzzi André 
Published: July 2021

Purpose
While corporate social responsibility (CSR) standards are amongst the most widely adopted instruments for supporting firms in becoming more accountable, firms who adopt them frequently fail to comply. In this context, the purpose of this study is to explore to what extent CSR standards are designed for accountability. In the analysis, this paper investigates design characteristics related to accountability across different standard types, namely, principle-based, reporting, certification and process standards.

Design/methodology/approach
This study reviews the design characteristics of 50 CSR standards in a systematic and comparative fashion. This paper combines qualitative deductive coding with exploratory quantitative analyses methods to elucidate structural variance and patterns of accountability-related design characteristics across the sample.

Findings
This study finds that the prevalence of design characteristics aimed at fostering accountability varies significantly between different types of standards. This paper identifies three factors related to the specific purpose of any given standard that explain this structural variation in design characteristics, namely, implementability, comparability and measurability.

Practical implications
Non-compliance limits the effectiveness and legitimacy of CSR standards. The systematic exploration of patterns and structural variation in design characteristics that promote accountability may provide valuable clues for the design of more effective CSR standards in the future.

Social implications
Better understanding the role of design characteristics of CSR standards is critical to ensure they contribute to greater corporate accountability.

Originality/value
This study strives to expand the current understanding of the design characteristics of CSR standards beyond individual cases through a systematic exploration of accountability-related design characteristics across a larger sample.
Analyzing the mediating role of organizational ambidexterity and digital business transformation on industry 4.0 capabilities and sustainable supply chain performance
Authors: Belhadi Amine , Kamble Sachin , Gunasekaran Angappa , Mani Venkatesh 
Published: July 2021

Purpose
Despite the growing awareness of supply chains on industry 4.0 (I4.0) capabilities as the enabler of sustainable performance, little is known about what accelerates this interaction. Prior studies have focused on the ambidexterity dilemma and the need to adopt sustainable inter-organizational governance to drive I4.0 capabilities while achieving sustainable performance. To address these issues, this paper aims to explore the distinct and combined effects of several approaches such as digital business transformation (DBT), organizational ambidexterity (OA) and circular business models (CBMs) on the relationship between I4.0 capabilities and sustainable performance.

Design/methodology/approach
Drawing upon a hybrid methodology including structural equation modeling and fuzzy set qualitative comparative analysis, this paper develops and tests a hypothetical model using data collected from 306 organizations in Europe, Asia and Africa.

Findings
The study findings lead to several important implications concerning the potential paths linking I4.0 and sustainable performance. Notably, the DBT was found to mediate this relationship by integrating circular principles to devise business models. Moreover, OA was found to substitute the CBMs in developing new sustainable business models and reconcile sustainability.

Originality/value
The study is among the first to analyze the combined effects of OA, DBT and CBMs on the relationship between I4.0 capabilities and sustainable performance at the supply chain level. Moreover, the findings propose several solutions to resolve the sustainability dilemma through I4.0 capabilities, DBT, OA and CBMs.
Adoption and compliance with Council for Scientific and Industrial Research recommended maize production practices in Ashanti region, Ghana
Authors: Wongnaa Camillus Abawiera , Bakang John-Eudes Andivi , Asiamah Maxwell , Appiah Patrick , Asibey Joshua Kani 
Published: July 2021

PurposeThere is a huge gap between actual and achievable yields of maize which threatens household food security in Ghana. Low adoption of improved maize production technologies coupled with poor compliance with Council for Scientific and Industrial Research (CSIR) recommended maize production practices is identified as the cause of low yields. This study assessed farmers' compliance with CSIR recommended production practices and its effects on yield.Design/methodology/approachUsing a structured questionnaire, a cross-sectional survey of 150 respondents were interviewed for the study. Descriptive statistics, awareness and compliance indices, probit model and Garret ranking technique were the methods of analysis employed in the study.FindingsThe results showed that farmers are highly aware, have adopted and hardly comply with standards of applications of CSIR recommended production practices. Farm size, age, educational level and female gender significantly influenced compliance with recommended production practices. Also, compliance with recommended production practices increase maize yield.Originality/valuePolicies aim at addressing yield gap in maize production should be targeted at improving farmers' level of compliance with production practices by addressing some constraints through farmer credit and subsidy programmes to help farmers increase their level of compliance. The fact that farmers have adopted recommended production practices does not necessarily mean they will have higher yields. The study generates important insights about how well farmers have been adhering to standards of adoption of recommended production practices.
Market valuation and corporate investment in India
Authors: Dhananjaya K. 
Published: July 2021

Purpose
This study aims to examine the impact of stock market valuation on corporate investment. Specifically, it attempts to understand the influence of both the fundamental and non-fundamental components of stock price on firms’ investment decisions.

Design/methodology/approach
The study decomposes the market-to-book (MB) ratio into three components, namely, firm-level mispricing, industry mispricing and growth component to examine the effect of each of these components on corporate investment decisions. Based on the literature review, four testable hypotheses concerning the relationship between market valuation and corporate investment have been generated. These hypotheses have been tested on the panel data of 1,311 Indian Public Limited Manufacturing Firms using a pooled data regression model.

Findings
The study finds that both the fundamental and non-fundamental components of stock price influence the investment decisions along with the cash flow variable. The market valuation–investment nexus is more pronounced in the case of equity-dependent firms, which shows that stock valuation affects corporate investment predominantly through the equity transaction channel. Further, the positive relationship between industry mispricing and corporate investment demonstrates that the market sentiment also affects firms’ investment decisions.

Originality/value
The relationship between the different components of market value and corporate investment decisions has not been explored in India. Hence, the present study is unique because it breaks the MB ratio down into growth and mispricing components and examines the impact of each of these components on corporate investment.
Reconstructing lost ecosystems: A risk analysis framework for planning multispecies reintroductions under severe uncertainty
Authors: Peterson Katie A. , Barnes Megan D. , Jeynes‐Smith Cailan , Cowen Saul , Gibson Lesley , Sims Colleen , Baker Christopher M. , Bode Michael 
Published: July 2021

Abstract

Reintroduction projects, which are an important tool in threatened species conservation, are becoming more complex, often involving the translocation of multiple species. Ecological theory predicts that the sequence and timing of reintroductions will play an important role in their success or failure. Following the removal of sheep, goats and feral cats, the Western Australian government is sequentially reintroducing 13 native fauna species to restore the globally important natural and cultural values of Dirk Hartog Island (DHI).

We use ensembles of ecosystem models to compare 23 alternative reintroduction strategies on DHI, in Western Australia. The reintroduction strategies differ in the order, timing and location of releases on the island. Expert elicitation informed the model structure, allowing for use of different presumed species interaction networks which explicitly incorporated uncertainty in ecosystem dynamics.

Our model ensembles predict that almost all of the species (~12.5 of 13, on average) will successfully establish in the ecosystem studied, regardless of which reintroduction strategy is undertaken. The project can therefore proceed with greater confidence and flexibility regarding the reintroduction strategy. However, the identity of the at‐risk species varies between strategies, and depends on the structure of the species interaction network, which is quite uncertain. The model ensembles also offer insights into why some species fail to establish on DHI, predicting that most unsuccessful reintroductions will be the result of competitive interactions with extant species.

Synthesis and applications. Our model ensembles allow for the comparison of outcomes between reintroduction strategies and between different species interaction networks. This framework allows for inclusion of high uncertainty in dynamics. Finally, an ensemble modelling approach also creates a foundation for formal adaptive management as reintroduction projects proceed.
Male MPs, electoral vulnerability and the substantive representation of women's interests
Authors: HÖHMANN DANIEL , NUGENT MARY 
Published: July 2021

AbstractWhat are the political conditions affecting male MPs’ willingness to represent women's interests in parliament? This paper explores the role of electoral vulnerability in this regard and analyzes whether male MPs’ re‐election prospects affect their likelihood of paying attention to women's concerns. Theoretically, we expect that male MPs are not blamed if they do not represent women's interests but can gain additional credit for doing so. Thus, male MPs should be more likely to speak on behalf of women if their electoral vulnerability is high and if they need to win additional votes to be re‐elected. Empirically, the paper analyzes the representation of women's issues in the British House of Commons, by using Early Day Motions tabled preceding the General Elections in 2001, 2005, 2010 and 2015. The results show that male MPs are more likely to represent women's interests when their re‐election is at risk.
Functional analysis of zona pellucida domain protein Dusky in Tribolium castaneum
Authors: Li Chengjun , Yang Liu , Wang Youwei , Du Huanyu , Zhang Jiangyan , Lu Yaoyao , Li Bin , Chen Keping 
Published: July 2021

AbstractThe zona pellucida domain protein Dusky (Dy) plays a vital role in wing morphogenesis in insects, but little information on its function has been reported. In this study, we found that dy regulated wing cell size, larval and pupal duration, and the metabolism of amino acid and 20‐hydroxyecdysone in Tribolium castaneum. Using RNA‐seq, 413 differentially expressed genes were identified between physiological buffer‐injected and dy‐double‐stranded RNA‐treated larvae, including 88 downregulated genes and 325 upregulated genes. Among these genes, dy knockdown increased CYP18A1 expression to elevate the 26‐hydroxylation of 20‐hydroxyecdysone, which ultimately led to growth defects in wing cells. Silencing of dy upregulated the transcription of genes encoding tyrosine aminotransferase, 4‐hydroxyphenylpyruvate dioxygenase, homogentisate 1, 2‐dioxygenase, and Pale to promote the catabolism of tyrosine and phenylalanine, which eventually reduced amino acid content. Furthermore, dy knockdown upregulated 4E‐BP expression, and 4E‐BP silencing partially phenocopied dy RNA interference‐mediated wing morphogenesis. These results suggest that Dy controls 20‐hydroxyecdysone and amino acid metabolism to regulate wing morphogenesis in the insect.
Internal Information Quality and State Tax Planning*
Authors: Laplante Stacie Kelley , Lynch Daniel P. , Vernon Mary E. 
Published: July 2021

ABSTRACTThis study examines the association between internal information quality and state tax planning. Prior literature documents a positive association between internal information quality and summary measures of tax avoidance. However, we know little about specific forms of tax planning and internal information quality. State tax planning is difficult because of the number of jurisdictions, variety of tax rules, variation of enforcement, and apportionment requirements. We find that internal information quality facilitates state tax planning and is most important when firms face more restrictive state tax laws and when domestic firms relative to multinational firms have international income shifting opportunities. Our results provide a baseline of the economic effects of internal information quality on different forms of tax planning. Understanding internal information quality's role in state tax planning is especially relevant as countries propose to modify international tax rules to mirror the state taxation format of a single‐entity system with apportionment.
Spermatozoa retrieval in azoospermia and expression profile of JMJD1A, TNP2, and PRM2 in a subset of the Karachi population
Authors: Amjad Sofia , Mushtaq Shamim , Rehman Rehana , Zahid Nida , Munir Adnan , Siddiqui Pirzada Qasim Raza 
Published: July 2021

AbstractBackgroundThe difficulties encountered in surgical spermatozoa retrieval for intracytoplasmic sperm injection procedure in azoospermic men have stressed the dire need for a robust biomarker for the prediction of spermatozoa retrieval. Data have highlighted the role of JMJD1A (Jumonji domain‐containing 1A), a histone H3K9 demethylase, and other nuclear proteins, protamines (PRM) and transition nuclear proteins (TNP), as biomarkers in male infertility.ObjectiveTo access successful spermatozoa retrieval at the time of intracytoplasmic sperm injection by evaluating the mRNA expression profile of JMJD1A, TNP, and PRM in testicular tissue.Materials/MethodsAbout 100 azoospermic patients, who visited the Australian Concept Infertility Medical Center, Karachi for spermatozoa retrieval by testicular sperm extraction or microsurgical testicular sperm extraction participated in the study. mRNA expression of the JMJD1A, TNP1, TNP2, PRM1, and PRM2 genes was determined. Patients were categorized into successful spermatozoa retrieval (n = 42) group and unsuccessful spermatozoa retrieval (n = 58) group.ResultsAzoospermic men in successful spermatozoa retrieval had significantly increased expression of JMJD1A, TNP2, and PRM2. The hormonal parameters – follicle‐stimulating hormone, luteinizing hormone, and thyroid‐stimulating hormone were significantly higher in unsuccessful spermatozoa retrieval. Multivariate analysis showed a significant association between JMJD1A, TNP2, PRM2, and successful spermatozoa retrieval. The area under the receiver operating characteristics curve showed a significant discriminatory ability to predict the spermatozoa retrieval outcome in azoospermic patients for mRNA expression of JMJD1A, TNP2, and PRM2 was 71, 72, and 73%, respectively. The area under the curve for follicle‐stimulating hormone, luteinizing hormone, and thyroid‐stimulating hormone was 0.67, 0.81, and 0.65, respectively.DiscussionOur study demonstrates that the mRNA expression profile of JMJD1A, TNP2, and PRM2 along with hormonal parameters, is a useful marker to assess the probability of spermatozoa retrieval before intracytoplasmic sperm injection intervention.ConclusionThe probability of spermatozoa retrieval in azoospermic patients is increased when the mRNA expression profile of JMJD1A, TNP2, and PRM2 in testicular tissue is increased.
The impact of the COVID‐19 pandemic on colorectal cancer diagnosis and management: a Binational Colorectal Cancer Audit study
Authors: Williams Evan , Kong Joseph C. , Singh Parry , Prabhakaran Swetha , Warrier Satish K. , Bell Stephen 
Published: July 2021

AbstractBackgroundThe COVID‐19 pandemic has resulted in global disruptions to the delivery of healthcare. The national responses of Australia and New Zealand has resulted in unprecedented changes to the care of colorectal cancer patients, amongst others. This paper aims to determine the impact of COVID‐19 on colorectal cancer diagnosis and management in Australia and New Zealand.MethodsThis is a multicentre retrospective cohort study using the prospectively maintained Binational Colorectal Cancer Audit (BCCA) registry. Data is contributed by over 200 surgeons in Australia and New Zealand. Patients receiving colorectal cancer surgery during the pandemic were compared to averages from the same period over the preceding 3 years.ResultsThere were fewer operations in 2020 than the historical average. During April to June, patients were younger, more likely to have operations in public hospitals and more likely to have urgent or emergency operations. By October to December, proportionally less patients had Stage I disease, proportionally more had Stage II or III disease and there was no difference in Stage IV disease. Patients were less likely to have rectal cancer, were increasingly likely to have urgent or emergency surgery and more likely to have a stoma created.ConclusionThis study shows that the response to COVID‐19 has had measurably negative effects on the diagnosis and management of colorectal cancer in two countries that have had significantly fewer COVID‐19 cases than many other countries. The long‐term effects on survival and recurrence are yet to be known, but could be significant.
The association of endometriosis with work ability and work life participation in late forties and lifelong disability retirement up till age 52: A Northern Finland Birth Cohort 1966 study
Authors: Rossi Henna‐Riikka , Uimari Outi , Arffman Riikka , Vaaramo Eeva , Kujanpää Linda , Ala‐Mursula Leena , Piltonen Terhi T. 
Published: July 2021

AbstractIntroductionEndometriosis may cause a deterioration of daily functioning due to related symptoms such as pain, fatigue and psychological distress. Accordingly, endometriosis may jeopardize work ability, as suggested in mainly survey‐based case–control studies, including clinically established cases at fertile age. This is the first general population‐level study to evaluate how endometriosis is associated with (1) self‐rated work ability and sick leave dates at age 46 years, (2) registered disability and unemployment days between age 46 and 48 and (3) lifelong emergence of registered disability retirement up to age 52.Material and methodsEndometriosis case identification was based on the Care Register for Health Care and self‐reported diagnosis from a population‐based birth cohort, which covers 96% of children born in Northern Finland in 1966. A total of 348 women with endometriosis and 3487 women without endometriosis were identified. Questionnaire data on Work Ability Index Score was collected at age 46. Unemployment and disability days were determined from the Social Insurance Institution of Finland and the Finnish Center for Pensions registers. Finally, each individual’s first‐ever granted pension decision and diagnoses were collected until age 52 years. The associations between endometriosis and work ability were assessed using logistic regression models.ResultsEndometriosis was associated with poor work ability at age 46 (odds ratio [OR] 1.62, 95% confidence interval [CI] 1.06–2.47). Furthermore, the association between endometriosis and over 10 days of absenteeism was increased (OR 1.53; 95% CI 1.05–2.23). Between ages 46 and 48, women with endometriosis had 10 days more disability days (55.5 vs 45.5, p = 0.030) in comparison to women without endometriosis, but 20 days less unemployment days (40.6 vs 59.2 days, p = 0.013). There were no differences in early retirement between the study groups until age 52.ConclusionsOur study showed that endometriosis associates with poor work ability at age 46. Women with endometriosis have more disability days. However, their employment rate and risk of early retirement are comparable to those of women without endometriosis at late fertile age.
Editorial: metformin for portal hypertension—old dog, new tricks?
Authors: Palaniyappan Naaventhan , Fallowfield Jonathan A. 
Published: July 2021

LINKED CONTENTThis article is linked to Rittig et al papers. To view these articles, visit https://doi.org/10.1111/apt.16460 and https://doi.org/10.1111/apt.16503
Letter: real‐world use of terlipressin in patients with the hepatorenal syndrome—authors' reply
Authors: Allegretti Andrew S. , Jamil Khurram , Moore Kevin 
Published: July 2021

LINKED CONTENTThis article is linked to Moore et al and Weng papers. To view these articles, visit https://doi.org/10.1111/apt.15836 and https://doi.org/10.1111/apt.16449
Oral administration of L‐citrulline changes the concentrations of plasma hormones and biochemical profile in heat‐exposed broilers
Authors: Chowdhury Vishwajit S. , Ouchi Yoshimitsu , Han Guofeng , Eltahan Hatem M. , Haraguchi Shogo , Miyazaki Takuro , Shiraishi Jun‐ichi , Sugino Toshihisa , Bungo Takashi 
Published: July 2021

AbstractWe examined the effects of oral administration of L‐citrulline (L‐Cit) on plasma metabolic hormones and biochemical profile in broilers. Food intake, water intake, and body temperature were also analyzed. After dual oral administration (20 mmol/head/administration) of L‐Cit, broilers were exposed to a high ambient temperature (HT; 30 ± 1°C) chamber for 120 min. Oral administration of L‐Cit reduced (p < .001) rectal temperature in broilers. Food intake was increased (p < .05) by heat stress, but it was reduced (p < .05) by L‐Cit. Plasma levels of 3,5,3′‐triiodothyronine, which initially increased (p < .0001) due to heat stress, were reduced (p < .01) by oral administration of L‐Cit. Plasma insulin levels were increased by heat exposure (p < .01) and oral L‐Cit (p < .05). Heat stress caused a decline (p < .05) in plasma thyroxine. Plasma lactic acid (p < .05) and non‐esterified fatty acids (p < .01) were increased in L‐Cit‐treated heat‐exposed broilers. In conclusion, our results suggest that oral L‐Cit can modulate plasma concentrations of major metabolic hormones and reduces food intake in broilers.