bluuebunny/crossref_metadata_2025_split huggingface dataset:
Internal audit’s evolving performance role: lessons from the South African public sector
Authors: Moodley Asogan , Ackers Barry , Odendaal Elza 
Published: November 2021

PurposeThe formal adoption of internal auditing within the South African public sector was made compulsory by the Public Finance Management Act, No. 1 of 1999. Despite internal auditing’s primary role of adding value and assisting organisations to accomplish pre-defined strategic objectives, the increasing frequency of service delivery protests in South Africa, suggests that mandatory internal auditing may not have contributed to improving public sector performance and enhancing service delivery, as envisaged. This paper aims to identify the factors preventing internal audits from effectively contributing to improved public sector performance and service delivery.Design/methodology/approachThe study adopted a sequential mixed-methods research approach. Firstly, a survey instrument was used to collect empirical data from survey respondents at South African national government departments. Secondly, semi-structured interviews and focus group discussions were held with a purposively selected sample of participants to explore the observations from the first phase. The observations from the first two phases were validated through an analysis of pertinent documents and records.FindingsDespite all departments adopting internal auditing, management’s expectations of internal auditing and the services provided by the internal audit function diverged. The results suggest that the emergence of a compliance approach to organisational governance together with poor performance management skills has impaired internal auditing’s ability to effectively contribute to strategic and performance management.Research limitations/implicationsDespite its South African orientation, as internal auditing is a global association and given that service delivery protests continue to occur in several countries around the world, increases the study’s international relevance. Moreover, the mandate of internal auditing requires it to add value to an organisation irrespective of its geographical location.Originality/valueThe study contributes to the existing body of knowledge on internal auditing, particularly its adoption and implementation in the South African public sector. In addition to identifying the factors inhibiting effective internal auditing, the study advances a suggested framework for the future of internal auditing.
Intensive intervention and risk management services (IIRMS) three years on: what we need to do better in the offender personality disorder pathway
Authors: Craissati Jackie , Ramsden Jo , Ryan Sue , Webster Nicole , West Laura 
Published: November 2021

Purpose
This is a discussion paper describing the reflections of clinical leads within well-established intensive intervention and risk management services (IIRMS). IIRMS has developed in the past five years, with a small number of services leading in the development of a psychologically informed case management approach to working with individuals released from prison on probation licence, who have a history of high risk, high harm violent convictions linked to pervasive psychological and interpersonal problems.

Design/methodology/approach
Clinical leads of three services considered a period of 23 months up to December 2019, in which the outcomes for all individuals on their caseload at that time were reviewed. Reflections on the themes included the reasons for a premature return to prison and emerging themes for those who appeared to be successfully resettled.

Findings
Approximately one-third of the individuals were returned to prison, and for most, this occurred within the first 18 months of release. There was considerable unanimity between clinical leads regarding the themes, and problems with relative youth, substance misuse, relationship difficulties, managing transitions and complacency featured. There were four themes identified in those who appeared to have settled successfully in the community.

Practical implications
The identified themes provide key learning that will be enshrined in an updated version of the guidance for all IIRMS, with the overall aim of reaching out and engaging with a group of individuals who are most at risk of exclusion from services.

Originality/value
Although there are limitations associated with the informal approach of this paper, the reflections of the clinical leads have provided a valuable addition to the very limited empirical literature in this field.
Customers’ self-image congruity and brand preference: a moderated mediation model of self-brand connection and self-motivation
Authors: Li Yaoqi , Zhang Chun , Shelby Lori , Huan Tzung-Cheng 
Published: November 2021

Purpose
This study aims to examine the moderated mediation model among self-image congruity, self-brand connection, self-motivation and brand preference and validate that actual and ideal self-image congruity are two distinct constructs. As shown in the conceptual model, actual and ideal self-image congruity toward a brand have direct and indirect positive effects on brand preference through self-brand connection, whereas self-motivation moderates the effect of self-image congruity on self-brand connection.

Design/methodology/approach
Data collection was done through mall intercepts in six shopping malls in Guangzhou, Zhuhai and Huizhou in southern China. In total, 461 usable questionnaires were collected with 500 distributed copies. Confirmatory factor analysis using Mplus (v.7) was done to assess the measurement validity for each construct. PROCESS analysis for SPSS (v.19.0.0) was used for hypothesis testing.

Findings
Both actual and ideal self-image congruities present significant positive effects on brand preference through self-brand connection. The relationship between self-image congruity and the self-brand connection is also moderated by self-motivation.

Originality/value
This study fills an existing literature gap by distinguishing self-image and ideal self-image congruity as distinct constructs. Self-brand connection is posited as a new way to understand the mechanism of the self-image congruity effect on brand preference. Samples from several shopping malls in southern China are used to justify the important moderating role of self-motivation in consumers’ brand preferences.
CEO characteristics, management support for internal audit and corporate performance: an analysis of listed Malaysian companies
Authors: Alzeban Abdulaziz 
Published: November 2021

Purpose
This study aims to advance the discussion on internal audit (IA) findings by empirically investigating the relationship between chief executive officer (CEO) characteristics and the IA function, particularly IA findings and implementing IA recommendations and examining whether CEO and management support for IA moderate the effect of the recommendations on corporate performance.

Design/methodology/approach
Data were gathered from two sources. A survey was conducted, directed at 217 heads of internal audit (HIAs) in listed companies on the Bursa Malaysia, and the annual reports of these companies for the period of 2018–2019 were consulted. A second survey was directed at audit committee chairs to obtain a perspective from other parties.

Findings
The results indicate that although CEO characteristics are not significantly associated with the number of IA findings, only CEO experience has a significant relationship with the level of the implementation of IA recommendations. The study also demonstrates that management support for IA is positively associated with corporate performance. Further, CEO experience and management support for IA increase the effects of the level to which those recommendations are implemented on corporate performance. However, the effect of management support on corporate performance is eliminated when it interacts with the involvement of CEOs in the HIA appointment and when these HIAs report directly to CEOs.

Practical implications
These outcomes provide implications for policymakers, regulators and researchers. Malaysia’s regulatory authorities, as well as those in other countries, particularly emerging markets where the institutional and cultural environments have similar characteristics, could consider the evidence of the relationship between the CEO’s financial background, management support for IA and IA recommendations when guiding companies about the mechanisms for appointing HIAs. Simultaneously, the results obtained could be useful when auditors are involved in risk assessment and rely on IA recommendations.

Originality/value
This study adds to the literature on the significant relationship between CEO characteristics (particularly CEO experience) and the level of implementing IA recommendations. It advances the research efforts on management support for IA by providing empirical evidence of how such support fosters a greater role for IA in improving corporate performance, as well as moderates the effect of IA in that endeavour. Further, the present study contributes to the developing literature on determinants of corporate performance by considering how these variables perform in the Malaysian setting.
Stunting and its associated factors in children aged 6–59 months in Ilubabor zone, Southwest Ethiopia
Authors: Zewdie Asrat , Negash Efrem , Tsegaye Dereje 
Published: November 2021

Purpose
Stunting, which refers to low height-for-age, is one of the most important public health problems in Ethiopia, and it more accurately reflects nutritional deficiencies and illness that occur during the most critical periods for growth and development in early life. Given this, this paper aims at determining the magnitude and factors associated with stunting among 6–59 month old children in Ilubabor Zone, Southwest Ethiopia.

Design/methodology/approach
This paper opted for a descriptive study using an interviewer-administered questionnaire and anthropometric measurements of 617 children aged 6–59 months. A systematic random sampling technique was used to select the study participants. Data was analyzed using Statistical Package for Social Sciences (SPSS) version 25 and World Health Organization (WHO) Anthro software. Multivariate logistic regression analysis was used to identify independent predictors of stunting.

Findings
About 33.7% of children aged 6–59 months included in this study were stunted. The proportion of moderate and severe stunting among the stunted children was 26.4% and 7.3%, respectively. Large family size (AOR = 4.0; 95% confidence interval [CI]: 2.5, 6.4), low dietary diversity score (AOR = 7.8; 95% CI: 4.6, 13.0) and household food insecurity (AOR = 16.4; 95% CI: 10.0, 26.7) were independent predictors of stunting.

Research limitations/implications
Reporting and recall bias related to food groups consumed over the past seven days and seasonal variation may affect the findings related to factors associated with stunting.

Practical implications
Globally, it is estimated that nearly 165 million children under the age of five are stunted. Outcomes associated with stunting include increased risk of mortality, increased disease risk, developmental delays, diminished ability to learn and lower school achievement and reduced lifelong productivity. So, determining the level of stunting in a particular community is important to design strategies for curbing the contributing factors.

Originality/value
This study’s community-based design yields a representative sample of study subjects in the Hurumu district, which is valuable for intervention methods and actions. Standardized tools that are validated for use by the World Health Organization are used. Besides, anthropometric data were analyzed using the updated WHO Anthro software.
The comprehensive mechanistic insight into the effects of vitamin D on dementia – a review
Authors: Jafarzadeh Jaber , Payahoo Laleh , Yousefi Mohammad , Barzegar Ali 
Published: November 2021

PurposeThis paper aims to depict the mechanistic role of vitamin D on dementia prevention, relief of the severity and the complication of the disease. All papers indexed in scientific databases, including Scopus, Elsevier, PubMed, Embase and Google Scholar between 2000 and 2021 were extracted and discussed. To present the mechanistic role of vitamin D in declining the severity of dementia, keywords including dementia, vitamin D, oxidative stress, inflammation, amyloid beta-Peptides were used.Design/methodology/approachDementia is a prevalent cognitive disorder worldwide, especially in elderly people, which is accompanied by serious disabilities. Besides genetic, biological and lifestyle factors are involved in the incidence of dementia. An unhealthy diet along with micronutrient deficiencies are among modifiable factors. Vitamin D is one of the important micronutrients in brain health. Besides the involvement in gene expression, bone mineralization, apoptosis, inflammation, skeletal maturation, neurotropic action and hemostasis of phosphate and calcium, vitamin D also exerts neuroprotective effects via genomic and non-genomic pathways.FindingsVitamin D up-regulates the expression of various genes involved in dementia incidence via various mechanisms. Decreasing oxidative stress and the neuro-inflammatory cytokines levels, regulation of the expression of alternated Proteins including Tau and Amyloid-ß, calcium homeostasis in the central nervous system and also vascular are considered main mechanisms.Originality/valueConsidering the importance of diet in preventing dementia, adherence to a healthy diet that provides essential nutrients to brain function seems to be urgent. Controlling serum levels of vitamin D periodically and providing vitamin D by related sources or supplements, if there is a deficiency, is recommended. Future studies are needed to clarify other related mechanisms.
A new index to evaluate the academic impact of journals: RAQ index
Authors: Zang Zhidong , Li Xiuxia , Xie Ruixia 
Published: November 2021

PurposeTo improve the deficiencies of the existing journal influencing evaluation indexes, which have single influencing factors and are greatly affected by the number of papers published, this paper proposes a new evaluation of the journal influence method based on the RA index.Design/methodology/approachIn the metrics create, the paper introduces the RA index for evaluating the impact of authors and analyzing its feasibility in journal evaluation. Then the RA index is divided by the number of journal's published papers to obtain the RAQ index to evaluate journal impact. In the metrics analysis, the authors analyze the statistical characteristics of the RAQ index using statistical analysis, and t-test, Roc curve and PLS were used to analyze the relationship between the RAQ index and other indicators.FindingsEmpirical results show that the RAQ index can effectively identify high-quality journals and reduce the number of published papers on journal evaluation. The empirical results show that the RAQ index has higher stability and discrimination than the h-index and g-index. Compared with other indexes, the RAQ index has better evaluation effects and statistical characteristics.Originality/valueThe current study proposes journals' RAQ index, which integrates the influence of high-, low- and zero-cited papers. It solves the problem of the virtual high of the h-type index. The findings will contribute to the evaluation of journal influence by offering a new research idea that facilitates the fairness and rationality of journal evaluation.
The role of individual characteristics and working conditions in understanding boredom at work
Authors: Toscanelli Cecilia , Udayar Shagini , Urbanaviciute Ieva , Massoudi Koorosh 
Published: November 2021

PurposeThis study proposes an examination of the psychometric properties of the French version of two boredom scales (i.e. the Dutch Boredom Scale and the Boredom Proneness Scale Short Version), the antecedents of boredom at work, based on an integrative theoretical framework drawing on the Job Demand-Resources model (Bakker and Demerouti, 2017) and the moderating effects of individual characteristics on the relation between contextual antecedents and boredom at work.Design/methodology/approachThis study was based on a cross-sectional design with a sample of 363 Swiss workers. First, the two boredom scales were validated through a confirmatory factor analysis. Then, in order to study the relative strength of the predictors of boredom at work, a hierarchical regression model was tested. Finally, the interaction effects between individual characteristics and contextual antecedents of boredom at work were tested.FindingsFactor analyses revealed a unidimensional structure for both instruments. Regression results showed that boredom proneness, job demands, job autonomy and social utility added a significant percentage of incremental variance to the model. Moreover, a significant interaction between contextual and individual characteristics in predicting boredom at work was observed.Practical implicationsOur findings stress the importance of taking into account employees' experiences at work when developing job design interventions to promote well-balanced working conditions for all, as well as targeted solutions for specific populations, in order to adequately address the issue of boredom in the workplace.Originality/valueThis study explores the relatively under-researched topic of boredom at work, known to be detrimental for individuals and organizations. To date, research on its antecedents has been quite fragmented and we particularly contribute to the literature by investigating this aspect.
Measuring Risk Information
Authors: SMITH KEVIN C. , SO ERIC C. 
Published: November 2021

ABSTRACTWe develop a measure of how information events impact investors' expectations of risk. The measure is broadly applicable and simple to implement. We derive it from an option‐pricing model, where investors anticipate an announcement that simultaneously conveys information on the announcer's expected future cash flows and risk profile. We empirically implement the measure using firms' earnings announcements, showing that it closely aligns with our model's predictions and offers strong forecasting power for firms' risk profiles, costs of capital, and future investments. We further highlight pitfalls of using simple changes in option‐implied volatilities to study information gleaned from earnings announcements. Finally, we apply our measure to study disclosure regulation, the efficacy of text‐based proxies, and market‐wide events, which we use to illustrate our measure's uses, and illuminate its potential limitations.
Post‐Processing the National Water Model with Long Short‐Term Memory Networks for Streamflow Predictions and Model Diagnostics
Authors: Frame Jonathan M. , Kratzert Frederik , Raney Austin , Rahman Mashrekur , Salas Fernando R. , Nearing Grey S. 
Published: November 2021

AbstractWe build three long short‐term memory (LSTM) daily streamflow prediction models (deep learning networks) for 531 basins across the contiguous United States (CONUS), and compare their performance: (1) a LSTM post‐processor trained on the United States National Water Model (NWM) outputs (LSTM_PP), (2) a LSTM post‐processor trained on the NWM outputs and atmospheric forcings (LSTM_PPA), and (3) a LSTM model trained only on atmospheric forcing (LSTM_A). We trained the LSTMs for the period 2004–2014 and evaluated on 1994–2002, and compared several performance metrics to the NWM reanalysis. Overall performance of the three LSTMs is similar, with median NSE scores of 0.73 (LSTM_PP), 0.75 (LSTM_PPA), and 0.74 (LSTM_A), and all three LSTMs outperform the NWM validation scores of 0.62. Additionally, LSTM_A outperforms LSTM_PP and LSTM_PPA in ungauged basins. While LSTM as a post‐processor improves NWM predictions substantially, we achieved comparable performance with the LSTM trained without the NWM outputs (LSTM_A). Finally, we performed a sensitivity analysis to diagnose the land surface component of the NWM as the source of mass bias error and the channel router as a source of simulation timing error. This indicates that the NWM channel routing scheme should be considered a priority for NWM improvement.
Evaluating Global Climate Models for Hydrological Studies of the Upper Colorado River Basin
Authors: Pierce David W. , Cayan Daniel R. , Goodrich Jordan , Das Tapash , Munévar Armin 
Published: November 2021

AbstractThree generations of global climate models (GCMs), Coupled Model Intercomparison Project version 3 (CMIP3), CMIP5, and CMIP6, are evaluated for performance simulating seasonal mean and annual‐to‐decadal variability of temperature and precipitation in the Upper Colorado River Basin. Low‐frequency precipitation variability associated with drought is a particular focus and found to be a significant model shortcoming. The evaluation includes remote teleconnected atmospheric responses to the Pacific Ocean, including the El Niño/Southern Oscillation and Pacific Decadal Oscillation. GCMs have improved their simulation of the Upper Basin over model generations, but primarily in atmospheric circulation metrics. Persistent winter precipitation biases have changed little, including in multiyear precipitation variability. Users generally bias‐corrected GCM data before use; evaluation using a simple spatially and temporally averaged bias correction shows that the CMIP6 models outperform earlier generations after the bias correction, although more complex precipitation biases remain even after the simple bias correction. These model rankings will be useful when selecting GCMs for a variety of hydrological and ecological climate studies in the Upper Basin.
Impacts of Climate Change on Groundwater Availability and Spring Flows: Observations from the Highly Productive Medicine Lake Highlands/Fall River Springs Aquifer System
Authors: Mancewicz L.K. , Davisson L. , Wheelock S.J. , Burns E.R. , Poulson S.R. , Tyler S.W. 
Published: November 2021

AbstractMedicine Lake Highlands/Fall River Springs Aquifer System, located in northeastern California, is home to some of the largest first‐order springs in the United States. This work assesses the likely effects of projected climate change on spring flow. Four anticipated climate futures (GFDL A2, GFDL B1, CCSM4 rcp 8.5, CNRM rcp 8.5) for California, which predict a range of conditions (generally warming and transitioning from snow to rain with variable amounts of total precipitation), are postulated to affect groundwater recharge primarily by changing evapotranspiration. The linkages between climate variables and spring flow are evaluated using a water balance model that represents the physics of evapotranspiration and recharge, the Basin Characterization Model. Three of the four climate scenarios (GFDL A2, GFDL B1, CCSM4 rcp 8.5) project that by the year 2100, groundwater recharge (and consequently decreased spring flow) will decrease by 27%, 21%, and 9%, respectively. The fourth scenario (CNRM rcp 8.5) showed an increase in recharge of 32% due to a significant increase in precipitation (27%). Evapotranspiration increases due to a shift in the type of precipitation and a longer growing season. While the likelihood of each scenario is outside the scope of this work, unless total precipitation increases dramatically in the future, increased temperatures and decreasing precipitation will likely result in reduced spring flows, along with warmer water temperatures in downstream habitats.