bluuebunny/crossref_metadata_2025_split huggingface dataset:
Educating prospective teachers for a sustainable gender equality practice: survey design and validation of a self-efficacy scale
Authors: Miralles-Cardona Cristina , Chiner Esther , Cardona-Moltó María-Cristina 
Published: August 2021

Purpose
This study aims to assess future teachers’ beliefs in their capabilities for sustainable gender equality (GE) practice after graduation and to analyze differences across degree and sex using a self-efficacy scale specifically designed and validated for this study.

Design/methodology/approach
A survey was administered to three cohorts of undergraduate and graduate student teachers at the University of Alicante, Spain. Using a convenience sample that represented the three teacher majors in early childhood, elementary and secondary education, 610 students were asked to rate their confidence in gender knowledge, skills and awareness using a six-point Likert scale.

Findings
Upon graduation, teachers reported unrealistic perceptions of their ability to practice a sustainable GE. The level of self-efficacy was found moderate in the three teacher cohorts with no statistically significant differences across degrees in any of the three efficacy components but gender attitudes were rated significantly higher by female students.

Originality/value
This study provides a reliable and valid instrument specifically helpful for guiding the education for the sustainable development (SD) of GE in instructional settings. Because there is no systemic approach to teaching sustainability nor valid and reliable instruments to assess gender competence for practicing a gender pedagogy, this tool will hopefully provide teacher education institutions a conceptual and practical framework on how GE can successfully be mainstreamed into the curriculum. Infusing SD of GE in curricula and assessing interventions as a habitual practice could be useful to monitor sustainability performance over time and assess contributions to SDG5.
Measuring interdisciplinarity in the context of sustainability research projects toward capacity building in higher education
Authors: Schmidt Matthew , Hobbie Hannes , Hauser Philipp 
Published: August 2021

Purpose
The purpose of this paper is to develop an analytical framework toward facilitating the quantitative measurement of interdisciplinary understanding regarding sustainable energy systems with an application in the area of capacity-building projects in higher education.

Design/methodology/approach
The analytical framework is developed using the portfolio representation measurement approach in combination with a survey questionnaire. The subsequent assessment is carried out using the statistical measure of mean signed deviation to capture variation from an established baseline across the project group and visualized via radar diagrams.

Findings
The results provide a quantitative assessment framework for evaluating the degree of interdisciplinary understanding in the project groups. The application of the framework to the DESIRE project indicates the most significant degree of variation across economic and regulatory dimensions of sustainability. Discrepancies in general and educational contexts are observed.

Research limitations/implications
The exploitable value of the results is sensitive to the derivation of composite indicators of the dimensions defined as well as the survey design. The case study was carried out on an ex-post basis, potentially biasing the results reported and limiting their interpretability and theoretical value.

Practical implications
The analytical framework can be used as a basis for assessing and engaging in discussions on interdisciplinarity understanding at the outset of capacity-building projects.

Originality/value
The contribution of this paper is practical in scope and entails the development of a quantitative framework for measuring interdisciplinarity in the specific context of capacity-building projects in the field of sustainability research in higher education institutions.
Investigating the effect of different slip zone locations on the lubrication performance of textured journal bearings
Authors: Arif Mohammad , Kango Saurabh , Shukla Dinesh Kumar 
Published: August 2021

Purpose
This study aims to purpose the suitable location of slip boundary condition and microscale surface textures to enhance the tribological performance of the hydrodynamic journal bearings.

Design/methodology/approach
Mass conserving Elrod cavitation algorithm with considering slip boundary condition has been used for predicting the static performance characteristics (load carrying capacity, coefficient of friction and volumetric inflow rate) of finite cylindrical shape textured journal bearings.

Findings
It has been observed that the full textured bearing with slip boundary condition in between 0°–180° circumferential region gives a significant reduction in the lubricant rupture zone. However, the introduction of textures up to the interface of slip and the no-slip region is increasing the load-carrying capacity and reduces the shear stress. This reduction in shear stress with combined slip and surface textures is effective in increasing the volumetric inflow rate of the lubricant.

Practical implications
The combined effect of slip boundary condition and surface texturing is increasing the scope of liquid lubricants in hydrodynamic journal bearings and further contributing toward the development of small-scale rotating machines.

Originality/value
The study related to the use of mass conserving Elrod cavitation algorithm for finding the optimum location of slip and surface texture zones has been found rare in the literature. Previous studies show that the mass conserving Elrod cavitation algorithm gives realistic results for textured bearings and its findings show good agreement with the experimental observations.
Are Islamic financial institutions more resilient against the COVID-19 pandemic in the GCC countries?
Authors: Akkas Erhan , Al Samman Hazem 
Published: August 2021

Purpose
This paper aims to investigate and provide an objective appraisal of the impact of the COVID-19 outbreak on Islamic and conventional financial institutions and Islamic windows in the Gulf Cooperation Council (GCC) countries.

Design/methodology/approach
The panel data techniques are conducted country-wise in each financial institution type: random-effect model, fixed-effect model and Hausman test.

Findings
The results of the first phase analysis that extends from 1 January 2020 to 30 October 2020 show that Islamic financial institutions are less exposed to the repercussions of the COVID-19 outbreak than the conventional and Islamic window financial institutions in Bahrain, Oman, Qatar, Saudi Arabia and UAE. Moreover, the Islamic financial institutions in Saudi Arabia and Oman have not been affected by the COVID-19 outbreak. The second phase analysis for the COVID-19 outbreak that extends from 1 November 2020 to 17 March 2021 confirms the disappearance of the negative impact of COVID-19 on Islamic financial institutions in Bahrain and Oman.

Practical implications
The findings present that Islamic banks are not as resilient in the COVID-19 pandemic as in the 2008 financial crisis. It can be suggested that regulatory authorities, financial institutions and other key policymakers in the GCC countries should focus on implementing regulatory reforms related to human capital, innovative products, research and development to further develop individuals, societies and institutions within the framework of Islamic ontology to be more resilient in such crises.

Originality/value
This paper provides a different perspective from existing literature on the pandemics and financial institutions by comparing the stock prices in Islamic and conventional financial institutions and Islamic windows in GCC countries during the COVID-19 pandemic. Therefore, this paper should be considered as a contribution to filling a gap in the literature.
Exploring the influence of doctor–patient social ties and knowledge ties on patient selection
Authors: Chen Shuqing , Guo Xitong , Wu Tianshi , Ju Xiaofeng 
Published: August 2021

PurposeWith the advent of the Digital 2.0 era, online doctor–patient (D–P) interaction has become increasingly popular. However, due to the fact that doctors use their fragmented time to serve patients, online D–P interaction inevitably has some problems, such as the lack of pertinence in the reply content and doctors' relative unfamiliarity with their individual patients. Therefore, the purpose of this study is to excavate whether potential D–P social ties and D–P knowledge ties accentuate or attenuate the influence of patient selection (online and offline selection).Design/methodology/approachThe authors used the methods of text mining and empirical analysis on the structured and unstructured data of an online consultation platform in China to examine the research hypotheses.FindingsThe findings illustrate that the potential D–P social ties increase the influence on patient selection, as do the potential D–P knowledge ties. Specifically, the effect of social ties on patient selection is positively moderated by patient health literacy. Conversely, health literacy weakens the link between knowledge ties and patient selection. In addition, the doctor's title weakens the influence of social ties on patient selection, in contrast to knowledge ties (partially).Originality/valueThis study provides guidance for doctors and patients on how to communicate effectively and alleviate tension within D–P relationships. The study’s findings have both theoretical and practical implications for both doctors' and online platforms' decision-making.
Taking stock and moving forward: a systematic literature review on accounting professionalisation in China, 1980–2021
Authors: Wen Wenjun 
Published: August 2021

PurposeThis paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.Design/methodology/approachThis paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.FindingsThis paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.Research limitations/implicationsThis paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.Originality/valueThis paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.
What determines the performance of SMEs? Evidence from poultry farming in Ghana
Authors: Sarpong Thomas 
Published: August 2021

Purpose
The purpose of this paper is to investigate factors influencing the performance of poultry farmers and examine the potential disparities in performance among gender, formalization and association membership and the source of such disparities if they are established.

Design/methodology/approach
This study focussed on the poultry farmers located in the Bono Region of Ghana. Data was gathered on a total number of 155 poultry farmers located in the study area for two rounds. This study augmented the traditional C-D function and estimate the determinants of performance using panel estimation technique. The Binder-Oaxaca was used to investigate disparities in performance.

Findings
The empirical results established a significantly positive relation between association membership, size, as well as formalization of farms and performance. However, there existed a negative relation between the level of education of managers and performance. Also, the discrimination analysis revealed the existence of discrimination stemming from association membership and formalization.

Research limitations/implications
Although the data gathered was adequate for the purpose of this study, further studies on poultry production in Ghana/Africa can broaden the scope to other constructs which are not captured in this study.

Originality/value
This study contributes to the growing literature that delves into the poultry industry of the Ghanaian economy. Conducting a further discrimination analysis aside the determining factors make the study unique.
Impact of integrated audit management effectiveness on business sustainability in manufacturing firms
Authors: Hassan Noor Aishah , Zailani Suhaiza , Rahman Muhammad Khalilur 
Published: August 2021

Purpose
This study aims to investigate the effectiveness of integrated audit management and its impact on business sustainability for an emerging economy.

Design/methodology/approach
Drawing on the dynamic capability and contingency theory, the authors investigated the factors on integrated audit management implementation using a sample of 104 certified Malaysian manufacturing firms. The collected data has been analysed using the partial least squares through the structural equation modelling technique.

Findings
The findings have revealed that human resource capability, technological capability and quality capability have a robust influence on the importance of the internal audit process, which, in turn, leads to integrated audit management effectiveness towards the outcome of business sustainability. The results have also indicated the mediating effect of the internal audit process on the research model.

Originality/value
The contribution from the empirical findings will provide productive insights to help manufacturing firms devise an effective integrated internal audit management system to ensure business sustainability and increase competitiveness advantages for an emerging economy.
Azathioprine pretreatment ameliorates myocardial ischaemia reperfusion injury in diabetic rats by reducing oxidative stress, apoptosis, and inflammation
Authors: Lu Cuijie , Liu Ling , Chen Shuai , Niu Junfei , Li Sheng , Xie Wenxian , Cheng Xiang 
Published: August 2021

AbstractThis study was presented to observe the therapeutic effects of azathioprine (AZA) pretreatment on myocardial ischaemia reperfusion (I/R) damage in diabetic rats. All rats were randomly separated into control + sham operation; control +I/R; diabetes mellitus (DM) +I/R and DM +I/R + AZA groups. Diabetic rat models were established by intraperitoneally injecting 60 mg/kg streptozotocin (STZ). Diabetic rats were given 3 mg/kg AZA daily by gavage for 5 days. Then, myocardial I/R rat models were constructed. Myocardial infarction size and myocardial damage were respectively detected by TTC and H&E staining. Cardiac injury markers (CK‐MB and MPO) and oxidative stress factors (SOD and MDA) were measured via ELISA. The protein expression of apoptotic markers (Caspase8, Caspase3, BAX and Bcl2), inflammatory factors (TLR4 and TNF‐α) and AKT1/GSK3β in myocardial tissues was measured by western blot, immunohistochemistry or immunofluorescence. Data showed that AZA pretreatment could lessen myocardial infarction size and myocardial damage, and could down‐regulate serum CK‐MB, MPO, SOD and MDA levels in diabetic rats under I/R. Furthermore, AZA pretreatment decreased Caspase8, Caspase3, BAX, TLR4 and TNF‐α expression, and increased Bcl2 expression in myocardial tissues of diabetic rats following I/R. Also, AZA pretreatment lowered AKT1, p‐AKT1, GSK3β and p‐GSK3β expression in diabetic heart after I/R. This study found that AZA may reduce myocardial injury in diabetic rats following I/R via reducing oxidative stress, cardiomyocyte apoptosis, and inflammatory response, which could be related to AKT1/GSK3β pathway inactivation.
The impact of COVID‐19 on seasoned equity offering: Evidence from China
Authors: Xiao He , Xi Jianqun 
Published: August 2021

AbstractThis study examines the impact from the COVID‐19 pandemic on the association between Chinese firms' SEO announcements and market reaction afterwards. Our findings indicate that market investors would respond more negatively to the SEO announcements and undergo more SEO underpricing for firms from regions significantly affected by the pandemic than those from the less‐affected regions. Furthermore, higher CSR scores and more involvements in accounting conservatism could mitigate these effects. The main mechanism of the moderating effect from CSR performance and accounting conservatism is that CSR investment and accounting conservatism could lessen information asymmetry between the SEO announced firms and outside investors. Finally, we document that the main motivation of SEO issuance during the pandemic is market timing.
Paying patients to use lower‐priced providers
Authors: Whaley Christopher , Sood Neeraj , Chernew Michael , Metcalfe Leanne , Mehrotra Ateev 
Published: August 2021

AbstractObjectiveMany employers have introduced rewards programs as a new benefit design in which employees are paid $25–$500 if they receive care from lower‐priced providers. Our goal was to assess the impact of the rewards program on procedure prices and choice of provider and how these outcomes vary by length of exposure to the program and patient population.Study SettingA total of 87 employers from across the nation with 563,000 employees and dependents who have introduced the rewards program in 2017 and 2018.Study DesignDifference‐in‐difference analysis comparing changes in average prices and market share of lower‐priced providers among employers who introduced the reward program to those that did not.Data Collection MethodsWe used claims data for 3.9 million enrollees of a large health plan.Principal FindingsIntroduction of the program was associated with a 1.3% reduction in prices during the first year and a 3.7% reduction in the second year of access. Use of the program and price reductions are concentrated among magnetic resonance imaging (MRI) services, for which 30% of patients engaged with the program, 5.6% of patients received an incentive payment in the first year, and 7.8% received an incentive payment in the second year. MRI prices were 3.7% and 6.5% lower in the first and second years, respectively. We did not observe differential impacts related to enrollment in a consumer‐directed health plan or the degree of market‐level price variation. We also did not observe a change in utilization.ConclusionsThe introduction of financial incentives to reward patients from receiving care from lower‐priced providers is associated with modest price reductions, and savings are concentrated among MRI services.
Auditors Under Fire: The Association Between Audit Errors and the Career Setbacks of Individual Auditors
Authors: CHEN KEVIN C. W. , CHEN TAI‐YUAN , HAN WEIFANG , YUAN HONGQI 
Published: August 2021

ABSTRACTThis paper examines whether and how individual auditors are disciplined for audit errors. Taking advantage of the long history of auditor identity data from China, we find that signing auditors with client restatements are likely to lose the privilege of signing the audit reports of public clients. However, auditors can avoid this consequence by issuing a modified audit opinion to warn of the potential misstatement. We show that auditors are more likely to be disciplined when their firms operate in less concentrated audit markets. Finally, we find positive outcomes from the disciplinary action of the audit firms. Firms that discipline their auditors for restatements have a larger decrease in the rate of client restatements and a larger increase in market share, compared to nondisciplining firms. Their clients have a higher earnings response coefficient after the disciplinary action. In summary, our results suggest that individual auditors in China can face career setbacks when they produce poor quality audits.
Multiproduct mergers and quality competition
Authors: Johnson Justin P. , Rhodes Andrew 
Published: August 2021

AbstractWe investigate mergers in markets where quality differences between products are central and firms may reposition their product lines by adding or removing products of different qualities following a merger. Such mergers are materially different from those studied in the existing literature. Mergers without synergies may exhibit a product‐mix effect which raises consumer surplus, but only when the pre‐merger industry structure satisfies certain observable features. Post‐merger synergies may lower consumer surplus. The level of, and changes in, the Herfindahl–Hirschman Index may give a misleading assessment of how a merger affects consumers. A merger may benefit some outsiders but harm others.
The potential of Pseudomonas for bioremediation of oxyanions
Authors: Vieto Sofía , Rojas‐Gätjens Diego , Jiménez José I. , Chavarría Max 
Published: August 2021

SummaryNon‐metal, metal and metalloid oxyanions occur naturally in minerals and rocks of the Earth's crust and are mostly found in low concentrations or confined in specific regions of the planet. However, anthropogenic activities including urban development, mining, agriculture, industrial activities and new technologies have increased the release of oxyanions to the environment, which threatens the sustainability of natural ecosystems, in turn affecting human development. For these reasons, the implementation of new methods that could allow not only the remediation of oxyanion contaminants but also the recovery of valuable elements from oxyanions of the environment is imperative. From this perspective, the use of microorganisms emerges as a strategy complementary to physical, mechanical and chemical methods. In this review, we discuss the opportunities that the Pseudomonas genus offers for the bioremediation of oxyanions, which is derived from its specialized central metabolism and the high number of oxidoreductases present in the genomes of these bacteria. Finally, we review the current knowledge on the transport and metabolism of specific oxyanions in Pseudomonas species. We consider that the Pseudomonas genus is an excellent starting point for the development of biotechnological approaches for the upcycling of oxyanions into added‐value metal and metalloid byproducts.