bluuebunny/crossref_metadata_2025_split huggingface dataset:
Non-financial reporting and company financial performance: a systematic literature review and integrated framework
Authors: Crous Cornelie , Battisti Enrico , Leonidou Erasmia 
Published: September 2021

PurposeThe purpose of this paper is to examine the different aspects of non-financial reporting that may influence company financial performance. In particular, the authors present an integrated framework of these features that have a direct impact on the financial sustainability of firms for future researchers to further explore and expand the boundaries of the domain.Design/methodology/approachA systematic literature review of peer-reviewed papers, covering the period 2015–2020, was done, and 41 paper were identified and analysed via a thematic review, to identify variables that either positively or negatively impact on the financial performance of listed companies. The literature focuses on disclosures related to integrated reporting disclosures, sustainability disclosures (also called corporate social responsibility (CSR) disclosures) and corporate governance disclosures. A synthesised inter-textual coherence strategy has been followed during the interpretation of the findings.FindingsThe results of the synthesised inter-textual coherence strategy were the development of an integrated framework, which indicates that the inclusion of control variables in regression analysis has no impact on the direction of the relationship between quality reporting and financial reporting.Originality/valueTo the best of the authors’ knowledge, this paper is the first to provide a comparison between the impact of the different types of reporting and financial sustainability.
Proximal and distal antecedents of problematic information technology use in organizations
Authors: Pirkkalainen Henri , Tarafdar Monideepa , Salo Markus , Makkonen Markus 
Published: September 2021

PurposeExcessive use of work-related information technology (IT) devices can lead to major performance and well-being concerns for organizations. Extant research has provided evidence of the incidence of such problematic IT use in organizations. We extend the understanding of problematic IT use by examining its individual (proximal) and organizational (distal) antecedents.Design/methodology/approachDrawing from the self-worth theory and the concept of fear of being left behind, we address proximal antecedents that lead to problematic IT use. Drawing from the concept of autonomy paradox, we address distal antecedents of problematic IT use through a positive association with the two proximal antecedents. We report the results of a field study involving 846 individuals who use IT for work. Structural equation modeling was employed to analyze the data.FindingsThe results indicate that the proximal antecedents (IT insecurity and fear of missing out) are positively associated with problematic IT use. The distal antecedents (IT use autonomy and involvement facilitation) are positively associated with the proximal antecedents except for the relationship between IT use autonomy and IT insecurity, which was found statistically non-significant. Furthermore, fear of missing out fully mediates the effect of IT use autonomy on problematic IT use, whereas IT insecurity and fear of missing out fully mediate the effects of involvement facilitation on problematic IT use.Originality/valueThe paper theoretically extends the understanding of problematic IT use and identifies novel its proximal and distal antecedents.
Exploring the effects of team coordination and power distance on effective software process tailoring: a theoretical perspective
Authors: Lee Jung-Chieh , Chen Chung-Yang 
Published: September 2021

PurposeSoftware process tailoring (SPT) plays a critical role in contemporary software development. Because SPT determines how a software project proceeds, its effectiveness should be investigated. Specifically, SPT is a collaborative yet highly conflictual process, and the existing literature has paid little or no attention to how team members coordinate and to how power distance (PD) influences coordination under this conflictual situation for the purpose of fostering SPT effectiveness.Design/methodology/approachA propositional research method is utilized by reviewing the extant literature regarding SPT, team coordination and PD. Accordingly, several propositions are developed to theorize the contributive and moderating effects of team coordinative capabilities and PD on SPT effectiveness.FindingsThis study advances the understanding of the underlying mechanisms of the four distinct coordination capabilities in performing SPT, which will help software firms comprehend the moderating effects of PD on the relationships among coordinative capabilities and SPT effectiveness.Originality/valueThis study extends coordination theory and reveals four coordination capabilities that nurture SPT effectiveness. Moreover, this study demonstrates how power plays a role in the coordination of a team through the collaborative yet divergent SPT decision process to yield an integrative tailoring solution. In particular, we take a fresh viewpoint of PD considering the member-member relationship in exploring its moderating effects in the SPT context.
Sustainability through the lens of the professional adviser: the case for brand trust
Authors: Stoica Michael , Hickman Thomas M. 
Published: September 2021

Purpose
This investigation builds on two domains. First, professional service providers, such as dentists and veterinarians, represent an understudied link in the distribution channel. Their recommendation of products, such as toothpaste and pet food, are impactful to their clientele. Second, for consumers, sustainability is growing as a motivating factor in product consideration. Consequently, brands committed to sustainability want to promote their products accordingly to connect with the consumer. The purpose of this study is to determine how to trust in sustainable brands is built in the mind of professional service providers, as they are influential in their clients’ decision process.

Design/methodology/approach
Structural equation modeling was used to test the conceptual model that predicted how brand trust of sustainable products is built in the mind of the professional service provider using a sample of 457 veterinarians.

Findings
Results revealed that trust in sustainable brands is built via professionals’ expertise in sustainability and their perception of the importance of sustainability. Additionally, the perception of altruistic motivations had a positive impact on brand trust while the perception of strategic motivations had no influence on trust in sustainable brands.

Originality/value
Previous studies typically examine sustainability in an organizational context or as a brand consideration factor for consumers. This research focuses on professional service providers, who operate independently of the organization, alongside the formal distribution channel. The study examines how their perception of sustainability importance and their perceived motives of brands engaging in sustainability activities impacts their trust in sustainable brands.
Non-fungible tokens and libraries
Authors: Fernandez Peter 
Published: September 2021

Purpose
This paper aims to help information professionals understand the foundational concepts of this technology and how these are related to libraries so that they can evolve services alongside it.

Design/methodology/approach
This column will define what a non-fungible tokens (NFT) is, explore the relevant trends impacting its development and examine how it intersects with the traditional roles of the library.

Findings
NFTs represent a new and growing technology that intersections with many of the same concepts that are core to librarianship. Libraries are community institutions that engender widespread trust, whereas NFTs are built atop cryptocurrency that seeks to enable anonymous peer-to-peer interactions.

Originality/value
Summary.
Cold spray micro-defects and post-treatment technologies: a review
Authors: Zhizhong Wang , Chao Han , Huang Guosheng , Bin Han , Bin Han 
Published: September 2021

Purpose
The deposition of particles onto a substrate during the cold spraying (CS) process relies on severe plastic deformation, so there are various micro-defects induced by insufficient deformation and severe crushing. To solve the problems, many post-treat techniques have been used to improving the quality by eliminating the micro-defects. This paper aims to help scholars and engineers in this field a better and systematic understand of CS technology by summarizing the post-treatment technologies that have been investigated recently years.

Design/methodology/approach
This review summarizes the types of micro-defects and introduces the effect of micro-defects on the properties of CS coating/additive manufactured, illustrates the post-treatment technologies and its effect on the microstructure and performances, and finally outlooks the future development trends of post-treatments for CS.

Findings
There are significant discoveries in post-treatment technology to change the performance of cold spray deposits. There are also many limitations for post-treatment methods, including improved performance and limitations of use. Thus, there is still a strong requirement for further improvement. Hybrid post-treatment may be a more ideal method, as it can eliminate more defects than a single method. The proposed ultrasonic impact treatment could be an alternative method, as it can densify and flatten the CS deposits.

Originality/value
It is the first time to reveal the influence factors on the performances of CS deposits from the perspective of microdefects, and proposed corresponding well targeted post-treatment methods, which is more instructive for improving the performances of CS deposits.
Tree phyllospheres are a habitat for diverse populations of CO‐oxidizing bacteria
Authors: Palmer Jess L. , Hilton Sally , Picot Emma , Bending Gary D. , Schäfer Hendrik 
Published: September 2021

SummaryCarbon monoxide (CO) is both a ubiquitous atmospheric trace gas and an air pollutant. While aerobic CO‐degrading microorganisms in soils and oceans are estimated to remove ~370 Tg of CO per year, the presence of CO‐degrading microorganisms in above‐ground habitats, such as the phyllosphere, and their potential role in CO cycling remains unknown. CO‐degradation by leaf washes of two common British trees, Ilex aquifolium and Crataegus monogyna, demonstrated CO uptake in all samples investigated. Based on the analyses of taxonomic and functional genes, diverse communities of candidate CO‐oxidizing taxa were identified, including members of Rhizobiales and Burkholderiales which were abundant in the phyllosphere at the time of sampling. Based on predicted genomes of phyllosphere community members, an estimated 21% of phyllosphere bacteria contained CoxL, the large subunit of CO‐dehydrogenase. In support of this, data mining of publicly available phyllosphere metagenomes for genes encoding CO‐dehydrogenase subunits demonstrated that, on average, 25% of phyllosphere bacteria contained CO‐dehydrogenase gene homologues. A CO‐oxidizing Phyllobacteriaceae strain was also isolated from phyllosphere samples which contains genes encoding both CO‐dehydrogenase as well as a ribulose‐1,5‐bisphosphate carboxylase‐oxygenase. These results suggest that the phyllosphere supports diverse and potentially abundant CO‐oxidizing bacteria, which are a potential sink for atmospheric CO.
Impact of a mid‐urethral synthetic mesh sling on long‐term risk of systemic conditions in women with stress urinary incontinence: a national cohort study
Authors: Muller P , Gurol‐Urganci I , Thakar R , Ehrenstein MR , Van Der Meulen J , Jha S 
Published: September 2021

ObjectiveTo compare the incidence of systemic conditions between women who had surgical treatment for stress incontinence with mesh and without mesh.DesignNational cohort study.SettingEnglish National Health Service.PopulationWomen with no previous record of systemic disease who had first‐time urinary incontinence surgery between 1 January 2006 and 31 December 2013, followed up to the earliest of 10 years or 31 March 2019.MethodsCompeting‐risks regression was used to estimate hazard ratios (HR), adjusted for patient characteristics, with HR > 1 indicating increased incidence following mesh surgery.Main outcome measuresFirst postoperative admission with a record of autoimmune disease, fibromyalgia or myalgic encephalomyelitis up to 10 years following the first incontinence procedure.ResultsThe cohort included 88 947 women who had mesh surgery and 3389 women who had non‐mesh surgery. Both treatment groups were similar with respect to age, socio‐economic deprivation, comorbidity and ethnicity. The 10‐year cumulative incidence of autoimmune disease, fibromyalgia or myalgic encephalomyelitis was 8.1% (95% CI 7.9–8.3%) in the mesh group and 9.0% (95% CI 8.0–10.1%) in the non‐mesh group (adjusted HR 0.89, 95% CI 0.79–1.01; P = 0.07). A sensitivity analysis including only autoimmune diseases as an outcome returned a similar result.ConclusionsThese findings do not support claims that synthetic mesh slings cause systemic disease.Tweetable abstractNo evidence of increased risk of systemic conditions after stress incontinence treatment with a mesh sling.
Does Progress on Universal Health Coverage Explain COVID Cases and Deaths?
Authors: Thapa Bishnu , Ossimetha Angelina , Rahman Momotazur , Galarraga Omar 
Published: September 2021

Research ObjectiveThe trajectory of COVID‐19 pandemic has been different across different countries and regions, with varying number of per‐population cases and deaths. Such variation may be a function of a number of country‐specific factors such as population distribution, disease profile, non‐pharmaceutical interventions (e.g., lockdowns) undertaken at the wake of the pandemic, political leadership, and others.Our objective is to examine the extent to which a country's progress towards universal health coverage (UHC) explains COVID outcomes. We also measure how the effect of UHC varies across different levels of social capital. We proxy the UHC progress using service coverage index (SCI). The SCI is a broad‐based measure of UHC, and is tracked at the country level by the World Health Organization (WHO) and its collaborating partners.Our overall hypothesis is that the UHC‐SCI has a protective effect on health, and therefore, is negatively associated with the COVID outcomes (COVID cases and deaths per 100 k population).Study DesignWe use longitudinal data‐based generalized linear models (GLMs) to investigate the relationship between the outcome variable (COVID cases and deaths) and the key explanatory variables. We run cross‐country linear regressions, with month fixed effects and country‐level clustering. We run two sets of linear regressions. First, we regress each COVID outcome on the SCI. Second, we regress each COVID outcome on the SCI and the interaction term between SCI and social capital. Both sets of regressions include controls for GDP per capita, share of population above 65, stringency measures, and COVID testing rates.Our data for the SCI comes from the WHO while the longitudinal (monthly) data on COVID outcomes and other key variables come from “ourworldindata.org” (University of Oxford). The data on government trust is obtained from the social capital component of the Legatum Prosperity Index (LPI), 2019.Population Studied173 countries.Principal FindingsOur findings show that there is a positive and strong association between UHC‐SCI and COVID outcomes. This is counterintuitive, and we suspect it is likely due to the dependency of testing for the actual ascertainment of cases and deaths. The coefficient on the interaction term (between SCI and social capital), however, is negative and statistically significant.ConclusionsThe effect of UHC seems to be protective among countries that are characterized by high level of social capital.Implications for Policy or PracticeThe effect of UHC seems to be protective among countries that are characterized by high level of social capital.
Overcrowded Housing Increases Risk for COVID‐19 Mortality: An Ecological Study
Authors: Varshney Karan , Adalbert Jenna 
Published: September 2021

Research ObjectiveCOVID‐19 has devastated the United States (US) population and exacerbated existing health inequalities. Those residing in areas of high population density are at an elevated risk, suggesting that residence in an overcrowded household may result in heightened vulnerability. However, as the association between residing in an overcrowded household and risk of mortality from COVID‐19 is unknown, the purpose of this study was to analyze this relationship.Study DesignCOVID‐19 data for Los Angeles County was acquired, along with data on housing and demographics. Overcrowded households were defined as having 1.0+ persons per room. Bivariate regression was then performed, followed by backwards stepwise linear regression. This included overcrowded housing as a predictor variable and COVID‐19 death totals as an outcome variable. Collinearity was assessed via the variance inflation factors (VIF); variables were removed if they had a VIF >8.Population StudiedPopulation‐level data was retrieved for each of the 85 cities in Los Angeles county, the region with the highest number of COVID‐19 cases in the US. Data for this population came from the Los Angeles County Government, as well as the US Census Bureau.Principal FindingsBivariate regression indicated that the number of overcrowded households was positively associated with total COVID‐19 deaths (standardized β = 0.844, p < 0.001). COVID‐19 case totals, number of individuals aged 60 or above, and number of overcrowded households met conditions for inclusion in the backwards stepwise linear regression model. This analysis revealed all independent variables were positively associated with number of deaths, with the largest effect being seen with overcrowded housing (standardized β1 = 0.386, p = 0.001), followed by number of cases (standardized β2 = 0.307, p = 0.014), and number of individuals aged 60+ (standardized β3 = 0.282, p < 0.001).ConclusionsOvercrowded housing was found to be a major risk factor for COVID‐19 mortality and served as a better predictor of number of deaths in a city than the number of people 60+, and even the total number of COVID‐19 cases.Implications for Policy or PracticeThese findings have important implications for addressing the COVID‐19 pandemic. While age and comorbidities have frequently been described as risk factors for poor outcomes, these findings indicate a critical need for COVID‐19 control efforts to more thoroughly assess for overcrowded housing. The striking absence of research and data collection on overcrowded housing indicates a clear direction for future studies.
Multimarket Contact and Mutual Forbearance in Audit Markets
Authors: DEKEYSER SIMON , GAEREMYNCK ANN , KNECHEL W. ROBERT , WILLEKENS MARLEEN 
Published: September 2021

ABSTRACTCompetition in audit markets is an important topic but direct tests of market competition have been limited. In this paper, we examine how audit firms behave when they are confronted with competition from another firm in a wide range of industry segments in a local market. Sharing a large number of market segments can lead to mutual forbearance among audit rivals. Such mutual forbearance is likely to manifest as higher audit fees in a market because rivals are hesitant to aggressively compete in the face of potential competitive retaliation. Using a sample of 25,662 observations from 2004 to 2015, we find evidence that supports this argument as proxied by the extent that audit firms compete in the same industries in the same locations. This result persists after controlling for several tight fixed‐effects specifications based on time, location, industry, and market segments. In supplementary tests, we also find that the likelihood of client switching is negatively associated with the multi‐industry contact of the incumbent, but clients that do switch are more likely to choose an alternative audit firm that confronts the predecessor auditor in fewer market segments. Our evidence is consistent with mutual forbearance among rival audit firms when confronted with the same competitor in different market segments.
Absence of complementary sex determination in twoLeptopilinaspecies (Figitidae, Hymenoptera) and a reconsideration of its incompatibility with endosymbiont‐induced thelytoky
Authors: Chen Fangying , Schenkel Martijn , Geuverink Elzemiek , van de Zande Louis , Beukeboom Leo W. 
Published: September 2021

AbstractComplementary sex determination (CSD) is a widespread sex determination mechanism in haplodiploid Hymenoptera. Under CSD, sex is determined by the allelic state of one or multiple CSD loci. Heterozygosity at one or more loci leads to female development, whereas hemizygosity of haploid eggs and homozygosity of diploid eggs results in male development. Sexual (arrhenotokous) reproduction normally yields haploid male and diploid female offspring. Under asexual reproduction (thelytoky), diploidized unfertilized eggs develop into females. Thelytoky is often induced by bacterial endosymbionts that achieve egg diploidization by gamete duplication. As gamete duplication leads to complete homozygosity, endosymbiont‐induced thelytokous reproduction is presumed to be incompatible with CSD, which relies on heterozygosity for female development. Previously, we excluded CSD in fourAsobara(Braconidae) species and proposed a two‐step mechanism forWolbachia‐induced thelytoky inAsobara japonica. Here, we conclusively reject CSD in two cynipid wasp species,Leptopilina heterotomaandLeptopilina clavipes. We further show that thelytoky inL. clavipesdepends onWolbachiatiter but that diploidization and feminization steps cannot be separated, unlike inA. japonica. We discuss what these results reveal about the sex determination mechanism ofL. clavipesand the presumed incompatibility between CSD and endosymbiont‐induced thelytoky in the Hymenoptera.
Identification of circ_0058357 as a regulator in non‐small cell lung cancer cells resistant to cisplatin by miR‐361‐3p/ABCC1 axis
Authors: Chu Dan , Li Pengpeng , Li Yameng , Shi Jiang , Huang Siyuan , Jiao Pengfei 
Published: September 2021

AbstractBackgroundDrug resistance is a major clinical drawback behind the failure of chemotherapy in non‐small cell lung cancer (NSCLC). In this study, we undertook to identify the precise role of circular RNA (circRNA) circ_0058357 in the functional properties of DDP‐resistant NSCLC cells.MethodsCirc_0058357, miR‐361‐3p and ATP‐binding cassette (ABC) subfamily C member 1 (ABCC1) were quantified by qRT‐PCR and western blot. Cell survival and viability were gauged by MTT assay. Cell proliferation, apoptosis, invasion and migration were measured by EdU, flow cytometry, transwell and wound‐healing assays, respectively. The direct relationship between miR‐361‐3p and circ_0058357 or ABCC1 was validated by dual‐luciferase reporter assay.ResultsOur data showed that circ_0058357 was highly expressed in DDP‐resistant NSCLC tissues and cells. Inhibition of circ_0058357 repressed cell growth, invasion, migration, and promoted DDP sensitivity and cell apoptosis of H1299/DDP and A549/DDP cells in vitro. Moreover, inhibition of circ_0058357 diminished the growth of A549/DDP cells and sensitized them to the cytotoxic effect of DDP in vivo. Mechanistically, circ_0058357 contained a miR‐361‐3p binding site and miR‐361‐3p was identified as a molecular mediator of circ_0058357 regulation. MiR‐361‐3p suppressed ABCC1 expression by binding to ABCC1 3′UTR, and miR‐361‐3p‐mediated inhibition of ABCC1 affected the growth, invasion, migration, apoptosis and DDP sensitivity of H1299/DDP and A549/DDP cells. Furthermore, circ_0058357 regulated ABCC1 expression by competitively binding to shared miR‐361‐3p.ConclusionsOur findings identified that inhibition of circ_0058357 suppresses the growth and metastasis of H1299/DDP and A549/DDP cells and sensitizes them to DDP therapy partially by targeting the miR‐361‐3p/ABCC1 axis.