bluuebunny/crossref_metadata_2025_split huggingface dataset:
The influence of non-governmental organizations (NGOs) on the development of voluntary sustainability accounting reporting rules
Authors: Sisaye Seleshi 
Published: April 2021

PurposeThe purpose of this paper is to show the impact that non-governmental organizations (NGOs) have on the evolution of Global Reporting Initiative (GRI). GRI is a sustainability report disclosed by business organizations to meet the demands and interests of various stakeholders. These stakeholders’ needs have influenced GRI and its guidelines.Design/methodology/approachThe methodology for this paper is library-based archival research. It is qualitatively and analytically descriptive of prior academic research and published literature on the subject.FindingsSustainability accounting rulemaking has evolved overtime resulting in proliferation of reporting rules. These rules have improved the extent and scope of environmental and economic performances that businesses disclose in GRI.Originality/valueGRI has provided the foundation for integrated reporting (IR). Both GRI and IR have ecological and functional dimensions. Sustainability is functionally inherent in the accounting principle of materiality, when disclosed in external reporting. The ongoing concern of business assumes an organization is systemic and operates as a living entity only when it can provide sustainable performance that benefits stakeholders and society.
Failure is not final: principals’ perspectives on creating inclusive schools for students with disabilities
Authors: Coviello James , DeMatthews David E. 
Published: April 2021

PurposeThe purpose of this article is to describe and analyze how three principals attempting to establish effective inclusive schools for students with disabilities identified and learned from failure, with a specific focus on how failure was used to drive school improvement efforts.Design/methodology/approachThis qualitative study involved interviews and observations during one school year in an urban school district in the southwestern United States. Participants varied in their levels of experience and their perceptions about establishing inclusion in their schools. In addition, each school ranged in the length of time working toward implementing inclusion and the relative success of their reform efforts.FindingsThis study presents insights into several types of failures with a range of causation, from what we term “unnecessary failures,” to “complex coordination failures” and “trial failures.” In response to these failures, the principals in this study attempted to foster a culture of professionalism and trust by creating avenues for relationship-building that would allow teachers and staff to buy into the inclusive mission of the school. Principals also attempted to build school capacity by working to strengthen teams and pre-existing structures and to cultivate teacher-leaders that could improve communication, motivate others and effectively lead meetings that would encourage authentic collaboration.Originality/valueAnalyzing and learning from instances of failure is an important practice, especially for failures that are unexpected, yet much of the literature on leading from failure exists in business management scholarship, with very limited examples in the area of special education and special education school leadership.
Creating a safe sleep environment for babies: what are the practices performed by mothers?
Authors: Zeren Esin , Şener Taplak Ayşe , Polat Sevinç 
Published: April 2021

PurposeThis study aims to determine the practices performed by mothers to create a safe sleep environment for their babies.Design/methodology/approachThis cross-sectional study was conducted at Family Health Centers (FHCs), the Central Anatolian Region of Turkey. The study sample consisted of 455 mothers who had 0–12-month-old babies. The data were collected via a questionnaire to ascertain the descriptive characteristics and means of creating a safe sleeping environment.FindingsMothers performed unsafe/risky practices as well as safe practices. Unsafe practices of mothers included 92.3% preferring soft mattresses, 87.0% placed a pillow under the baby's head, 17.8% preferred a prone sleep position for their baby, 16.9% covered the baby's face with a piece of thin cloth, 14.3% kept the sheet on the mattress loose, 6.8% of the mothers shared the same bed, 2.4% reported smoking in the environment where the baby slept.Originality/valueBased on our findings, it is recommended that nurses should provide information on creating a safe sleep environment to mothers during FHC visits, and at-risk practices should be identified through home visits.
The influence of IIoT on manufacturing network coordination
Authors: Deflorin Patricia , Scherrer Maike , Schillo Katrin 
Published: April 2021

PurposeThe coordination of a manufacturing network is a challenging task and may be contingent upon the manufacturing environment. The purpose of this paper is to analyse how industrial Internet of Things (IIoT) and manufacturing network coordination relate.Design/methodology/approachBased on a single case study, the paper at hand provides insights on IIoT enablers and the relationship to manufacturing coordination mechanism. The data sample is based on 15 group interviews with overall eight employees from headquarters and business units.FindingsThe derived results show that the IIoT enablers (digital technologies, connectivity, data, capabilities and management) are highly related to the manufacturing network coordination mechanism. The results indicate that IIoT initiatives and manufacturing network coordination should be designed to support each other.Originality/valueThe implementation if IIoT initiatives is often analysed in isolation without considering the manufacturing network and more specifically the manufacturing network coordination mechanism. The results highlight how the implementation of IIoT initiatives may act as trigger to adapt formal manufacturing network coordination mechanism.
Digital transformation success under Industry 4.0: a strategic guideline for manufacturing SMEs
Authors: Ghobakhloo Morteza , Iranmanesh Mohammad 
Published: April 2021

PurposeThe digital transformation under Industry 4.0 is complex and resource-intensive, making a strategic digitalization guideline vital to small and medium-sized enterprises' success in the Industry 4.0 transition. The present study aims to provide manufacturing small and medium-sized enterprises (SMEs) with a guideline for digital transformation success under Industry 4.0.Design/methodology/approachThe study first performed a content-centric literature review to identify digital transformation success determinants. The study further implemented interpretive structural modeling to extract the order at which the success determinants should be present to facilitate the SMEs’ digital transformation success optimally. The interpretive model and interpretive logic knowledge base matrix were also used for developing the digital transformation guideline.FindingsEleven success determinants are vital to SMEs’ digital transformation efforts. For example, results revealed that external support for digitalization is the first step in ensuring digital transformation success among SMEs, while operations technology readiness is the most inaccessible success determinant.Research limitations/implicationsThe study highlights the degree of importance of the 11 success determinants identified, which magnifies each determinant's strategic priority based on its driving power and dependence power. Theorizing the dependent variable of “digital transformation success” and quantitatively measuring the extent to which each success determinant contributes to explaining “digital transformation success” offers an exciting opportunity for future research.Practical implicationsDigital transformation success phenomenon within the Industry 4.0 context is significantly different from the digitalization success concept within the traditional literature. The digital transformation under Industry 4.0 is immensely resource-intensive and complex. Smaller manufacturers must have specific capabilities such as change management and digitalization strategic planning capability to reach a certain degree of information, digital, operations and cyber maturity.Originality/valueThe digital transformation success guide developed in the study describes each success determinants' functionality in relation to other determinants and explains how they might contribute to the digital transformation success within the manufacturing sector. This guide enables smaller manufacturers to better understand the concept of manufacturing digital transformation under Industry 4.0 and devise robust strategies to steer their digital transformation process effectively.
Willingness to accept social robots in museums: an exploratory factor analysis according to visitor profile
Authors: Fuentes-Moraleda Laura , Lafuente-Ibañez Carmen , Fernandez Alvarez Natalia , Villace-Molinero Teresa 
Published: April 2021

PurposeThe aim of this exploratory study is to identify the factors that influence the acceptance of social robots in museum environments and determine if this influence depends on the visitor's profile (age, gender, education and occupation).Design/methodology/approachData collected from an electronic questionnaire include 433 responses from Spanish visitors. The authors subjected the variables proposed by De Kervenoael et al. (2020) adapted to museums. The initial descriptive analysis only showed significant differences by age (under or over 30 years old). Based on these previous results, an exploratory factor analysis was carried out to test the applicability of the questionnaire to museums. After identifying the factors, the authors applied an ANOVA test to determine whether there are age-related differences between the factors related to robot acceptance in museums.FindingsThe authors developed a multidimensional instrument for measuring willingness to accept social robots in museum contexts. Willingness is determined by three factors: museum visitor experience (which is a factor specific to museums), empathy and personal engagement (which are both usually relevant in other tourist sectors as well). The younger individuals (under 30 years old) have a higher degree of acceptance than do visitors over 30.Originality/valueSocial robot use in museums is still very low, so the key factors for their acceptance have yet to be ascertained. The specific skills of social robots could prove to be a major draw for young people and contribute significantly to the future of museums.
Intangible assets and trade credit policy
Authors: Hartsema Sarah Taylor , Harris Chris , Li Zhe , Morillon Thibaut G. 
Published: April 2021

PurposeThe purpose of this paper is to identify whether the rise in intangible asset investment is related to trade credit investment and whether this relationship is driven by financial constraint and other firm factors.Design/methodology/approachThe study conducts fixed effect regressions testing the relationship between trade credit investment and intangible asset levels. The relationship is further examined for all firms based on product type, financial constraint and sales growth.FindingsThere is a negative relationship between investment in trade credit and the level of intangible assets as a proportion of total assets. This negative relationship is largely explained by firms in industries that traditionally utilize more trade credit, firms with financial constraints and firms with low sales growth.Practical implicationsThe level of investment in intangible assets continues to rise, while investment in trade credit is declining. This paper is the first to identify whether these trends could be related and to provide some explanation why.Originality/valueThis study is the first to link investment in trade credit with investment in intangible assets. There is a negative relationship that is most pronounced for firms that typically offer more trade credit, that are experiencing financial constraint and that are experiencing low growth.
Cost effective design procedures to support modular catalytic reactors
Authors: Bedair Osama 
Published: April 2021

PurposeThe purpose of this paper is to describe cost effective structural design procedures to support catalytic reactors used in hydrocarbon industry. Three case studies are presented using various reactor models. Modularization and transportation challenges are also discussed. The scope of the paper is limited only to the structural and construction aspects. The chemical and mechanical designs are not covered in this paper.Design/methodology/approachFinite element strategies are developed to model load transfer to reactor’s supports and to simulate soil/structure interaction. Fictitious nodes are generated at bolt locations to transfer the reactor’s loadings from the skirt to the pile cap. Soil-pile interaction is modeled using horizontal and vertical springs along the pile embedded length. Flexible supports are used at the bottom of the piles to stimulate the end bearing of the soil bed. The approach is demonstrated for several case studies of reactors support system.FindingsThe described algorithm is accurate and computationally efficient. Furthermore, the procedure can be used in practice for design catalytic reactor support.Practical implicationsThe paper provides very useful guidelines that can be utilized in practice for design of catalytic reactor supports system. The procedure is cost effective and computationally efficient.Originality/valueExtensive efforts were made in the past to develop economical procedures for catalytic reactors design. Much of the work focused on the process and mechanical aspects of catalytic reactors. Very limited work addressed the structural design aspects. Furthermore, no guidelines are available in current codes of practice.
Why people spread rumors on social media: developing and validating a multi-attribute model of online rumor dissemination
Authors: Shen Yung-Cheng , Lee Crystal T. , Pan Ling-Yen , Lee Chung-Yuan 
Published: April 2021

PurposeDealing with online rumors or fake information on social media is growing in importance. Most academic research on online rumors has approached the issue from a quantitative modeling perspective. Less attention has been paid to the psychological mechanisms accounting for online rumor transmission behavior on the individual level. Drawing from the theory of stimulus–organism–response, this study aims to explore the nature of online rumors and investigate how the informational characteristics of online rumors are processed through the mediation of psychological variables to promote online rumor forwarding.Design/methodology/approachAn experimental approach to this issue was taken; the researchers investigated how the informational characteristics of online rumors and the psychological mediators promote online rumor transmission.FindingsFour information characteristics (sense-making, funniness, dreadfulness and personal relevance) and three psychological motivators (fact-finding, relationship enhancement and self-enhancement) promote online rumor-forwarding behavior.Originality/valueBecause any online rumor transmitted on social media can go viral, companies may eventually encounter social media-driven crises. Thus, understanding what drives rumor-forwarding behavior can help marketers mitigate and counter online rumors.
Valuation for compensation practices in Kenya: an evaluation
Authors: Museleku Erastus Kiita 
Published: April 2021

PurposeThe purpose of this paper is to evaluate the practices for valuation for compensation purposes in Kenya.Design/methodology/approachA qualitative survey design was used to sample the registered valuers using questionnaire/telephone interviews, in addition to review of some policy and legal documents. Content analysis and descriptive statistics was used to analyse the data.FindingsThe study revealed that the most ignored asset losses in valuation for compensation purposes in Kenya are assets of persons without legally recognizable rights, common property resources and social capital, among others, due to the existing legal provisions. Additionally, valuers often fail to apply the appropriate valuation concepts and methods.Research limitations/implicationsThe findings of the study are specific to Kenya since valuations for compensation purposes are statutory in nature and hence the applicable legal frameworks are unique to a specific country, although professionalism issues cut across.Practical implicationsThe study may help professional valuers to update their knowledge and apply the right valuation concepts and methods, and also help policymakers to review their policies appropriately to match the best practices.Social implicationsThe findings of the study, if implemented, are likely to enhance acceptability of compensation amounts hence improving the working relationships between the public project implementers and the project affected persons, to the benefit of the both parties.Originality/valueThe study is of value to professional valuers, policymakers and land acquiring agencies to be more vigilant and professional in the process of acquiring interests in land.
Three‐dimensional histological explanation of the dermoscopy patterns in acral melanocytic lesions
Authors: Phadungsaksawasdi Pawit , Kasuya Akira , Fukuchi Kensuke , Aoshima Masahiro , Nakazawa Shinsuke , Suzuki Takahiro , Fujiyama Toshiharu , Tokura Yoshiki , Honda Tetsuya 
Published: April 2021

AbstractDermoscopic images of pigmented lesions have distinct features on the sole where skin ridges and furrows exist. Pigmentation of benign nevus usually locates on the skin furrow, while the malignant melanoma is pigmented on the skin ridge. Correspondence between dermoscopy and pathology in the pigmented lesions on soles have been studied based on conventional vertical pathological images. However, for the full understanding of the correspondence, observation of horizontal histological images would be required, because the epidermis constructs unique horizontal structures, namely crista profunda limitans, crista profunda intermedia, and transverse ridge. In this study, we analyzed basic dermoscopic images of the representative acral melanocytic lesions (nevus, lentigo, and malignant melanoma) by horizonal histological images. We created serial horizontal pathological images by digital reconstruction of a hundred of serial vertical images. We could show that parallel furrow pattern is created by the pigmentation of crista profunda limitans, parallel ridge pattern by the pigmentation of both of crista profunda limitans and crista profunda intermediate, and lattice‐like pattern by the pigmentation of transverse ridge. Our results would be useful for the intuitive histological understanding of dermoscopy.
Genetic analyses of a secondary poroma and trichoblastoma in a HRAS‐mutated sebaceous nevus
Authors: Minowa Tomoyuki , Kamiya Takafumi , Hida Tokimasa , Okura Masae , Kato Junji , Idogawa Masashi , Tange Shoichiro , Hirano Tomomi , Tokino Takashi , Uhara Hisashi 
Published: April 2021

AbstractA sebaceous nevus is a congenital skin hamartoma caused by postzygotic HRAS or KRAS mosaic mutations. With age, affected individuals may develop secondary tumors within a sebaceous nevus. RAS mutations are harbored from the onset of sebaceous nevus, and further mutations can be expected to be required in order to explain the initiation of secondary tumors. However, genetic analyses of the secondary tumors have not been conducted. Herein, we describe the rare coexistence of a poroma and a trichoblastoma arising in a sebaceous nevus. This is the first report of an investigation of multiple genes in a secondary tumor in an SN. First, HRAS c.37G>C, which is the common mutation in sebaceous nevus, was detected in all three lesions (sebaceous nevus, poroma, and trichoblastoma). Next, to elucidate the potential second‐hit mutations in the secondary poroma and trichoblastoma, we applied a panel sequencing for skin cancers that was newly developed in our institution. Our comparison of the mutational profile of 95 skin cancer‐related genes in each of the three lesions newly revealed TP53 p.R158P in the poroma and NOTCH2 p.G329S in the trichoblastoma. TP53 p.R158P has been determined as a pathogenic mutation in other tumors, and NOTCH2 p.G329S was a novel mutation. We identified two novel mutations that may have contributed to the pathogenesis of the secondary tumor’s development. The roles of the mutations remain unclear.
Use of avian GPS tracking to mitigate human fatalities from bird strikes caused by large soaring birds
Authors: Arrondo Eneko , García‐Alfonso Marina , Blas Julio , Cortes‐Avizanda Ainara , De la Riva Manuel , Devault Travis L. , Fiedler Wolfgang , Flack Andrea , Jimenez José , Lambertucci Sergio A. , Margalida Antoni , Oliva‐Vidal Pilar , Phipps W. Louis , Sanchez‐Zapata Jose Antonio , Wikelski Martin , Donazar Jose Antonio 
Published: April 2021

Abstract

Birds striking aircrafts cause substantial economic loss world‐wide and, more worryingly, human and wildlife fatalities. Designing effective measures to mitigate fatal bird strikes requires an in‐depth knowledge of the characteristics of this incident type and the flight behaviours of the bird species involved.

The characteristics of bird strikes involving aircraft crashes or loss of human life in Spain were studied and compared to flight patterns of birds monitored by GPS. We tracked 210 individuals of the three species that cause the most crashes and human fatalities in Spain: griffon and cinereous vultures Gyps fulvus and Aegypius monachus and white storks Ciconia ciconia.

All the crashes involved general aviation aircrafts, while none were recorded in commercial aviation. Most occurred outside airport boundaries, at midday, and in the warmest months, which all correspond with the maximum flight activity of the studied species.

Bird flight altitudes overlapped the legal flight altitude limit set for general aviation.

Policy implications. Mitigation of fatal bird strikes should especially address the conflict between general aviation and large soaring birds. Air transportation authorities should consider modifying the flight ceiling for general aviation flights above the studied species' maximum flight altitude. Moreover, policymakers should issue pilots with recommendations regarding the dates and times of peak activity of large soaring bird species to improve flight safety.