bluuebunny/crossref_metadata_2025_split huggingface dataset:
Achieving triple bottom line performance: highlighting the role of social capabilities and environmental management accounting
Authors: Solovida Grace T. , Latan Hengky 
Published: February 2021

PurposeThe relationship between the elements of the triple bottom line (TBL) is a controversial area that is constantly debated in the sustainability literature. This study addresses this debate by testing the relationships between these elements, while considering environmental management accounting (EMA) as a mediating influence.Design/methodology/approachThis paper examines survey responses from upper-level managers from ISO 14001-certified manufacturing companies listed on the Indonesian Stock Exchange (IDX). The hypotheses were tested using a partial least squares approach, and bias-corrected and accelerated bootstrap confidence intervals were used to test the significance of the relationships between variables.FindingsThe authors found a direct relationship between the TBL elements and the role of EMA and social performance in mediating the relationship between economic performance and environmental performance.Research limitations/implicationsThis research also provides new insights into the progress of the social resource-based view (SRBV) theory, where the social element missing from the TBL approach can be found.Practical implicationsThe findings of this article imply that it is worthwhile to invest in corporate sustainability because it is thereby possible to simultaneously achieve economic, environmental and social performance, since such elements are truly integrated. In addition, possession of EMA management tools is necessary to enhance the relationships between economic performance and environmental performance. Furthermore, social performance seems to constitute an important bond between both of these, indicating that the social element of the TBL is necessary to achieve truly competitive performance.Originality/valueThis study contributes to the corporate environmental management literature by providing empirical evidence regarding the TBL elements.
Board independence and corporate social responsibility reporting: mediating role of stakeholder power
Authors: Rashid Afzalur 
Published: February 2021

PurposeThis study aims to examine the association between board independence and corporate social responsibility (CSR) reporting and the moderating role of stakeholder power on the association between board independence and CSR reporting.Design/methodology/approachUsing a sample of 707 Bangladeshi firm-year observations, this study uses a content analysis technique to develop a 24-item of CSR reporting index. This study uses the ordinary least squares regression method to examine the relationship between board independence and CSR reporting.FindingsThe study finds that board independence does not influence CSR activities and relevant reporting in general. However, the non-influence of board independence and CSR reporting is offset by stakeholder power. Insider ownership, firm age, firm size, growth opportunities and market capitalisation have a positive influence on such reporting.Practical implicationsWhile this study suggests that stakeholders’ influence is an important factor in determining the firms’ incentives to disclose CSR information, this finding creates a new debate on the efficacy of independent directors and whether they are good monitors and are able to fulfil all the stakeholders’ expectations.Originality/valueThis study makes an important contribution to the literature on CSR practices by documenting that firms having powerful stakeholders induce the board and management to make more CSR reporting practices in the context of emerging economies.
HRM in Brazil: an institutional approach
Authors: Amorim Wilson Aparecido Costa de , Cruz Marcus Vinicius Gonçalves da , Sarsur Amyra Moyzes , Fischer André Luiz 
Published: February 2021

PurposeThe purpose of this work is to comparatively study human resources management (HRM) areas in Brazil, at the national level, analyzing how companies considered labor market and labor relations aspects when building their strategies and when configuring people management models in place in the country (2014–2019), based on local conditions.Design/methodology/approachThe subject was approached through qualitative analysis, encompassing document survey, systematic literature review, specialists' panel discussions, eight focus groups (43 human resources [HR] managers), interviews (16 union members), applying institutional approach to people management.FindingsIn regards to labor market and unions, HR areas faced different conditions across Brazilian regions. They have dealt with those influences on their strategic and quotidian decisions in an unstructured fashion. HR areas remain constructed as traditional, adjuvant and far from strategic level. In the institutionalization process – normative isomorphism – a professional HR jargon use was identified. HR areas usually act in collective bargaining, resorting to specialized professionals or consulting companies. During the economic crisis, HR professionals' attitude had a reactive nature, responding to organizations leadership, with little dedication to the emerging context.Practical implicationsThis work enables important players like HR managers, union members and specialists in public policies to interpret the institutionalization phenomena of practices related to management, labor market and labor relations in the country.Social implicationsUnderstanding the effects of the relations among state, companies and unions allows the different power vectors, acting upon the institutionalization process of people management areas in the Brazilian case, to be outlined.Originality/valueThis study applies the institutional approach to understand the economic and social heterogeneity affecting organizations in Brazil. It enhances the knowledge on HRM areas scope and their articulation toward labor market and relations.
Exploratory data analysis for cybersecurity
Authors: Miranda-Calle Julián Darío , Reddy C. Vikranth , Dhawan Parag , Churi Prathamesh 
Published: February 2021

Purpose
The impact of cyberattacks all over the world has been increasing at a constant rate every year. Performing exploratory analysis helps organizations to identify, manage and safeguard the information that could be vulnerable to cyber-attacks. It encourages to the creation of a plan for security controls that can help to protect data and keep constant tabs on threats and monitor their organization’s networks for any breaches.

Design/methodology/approach
The purpose of this experimental study is to state the use of data science in analyzing data and to provide a more detailed view of the most common cybersecurity attacks, what are the most accessed logical ports, visible patterns, as well as the trends and occurrence of attacks. The data to be processed has been obtained by aggregating data provided by a company’s technology department, which includes network flow data produced by nine different types of attacks within every day user activities. This could be insightful for many companies to measure the damage caused by these breaches but also gives a foundation for future comparisons and serves as a basis for proactive measures within industry and organizations.

Findings
The most common cybersecurity attacks, most accessed logical ports and their visible patterns were found in the acquired data set. The strategies, which attackers have used with respect to time, type of attacks, specific ports, IP addresses and their relationships have been determined. The statistical hypothesis was also performed to check whether attackers were confined to perform random attacks or to any specific machines with some pattern.

Originality/value
Policies can be suggested such that if an attack is conducted on a specific machine, which can be prevented by identifying the machine, ports and duration of the attacks on which the attacker is targeting and to formulate such policies that the organization should follow to tackle these targeted attacks in the future.
Anti‐phosphatidylserine/prothrombin complex antibodies in patients with cutaneous vasculitis: Possible involvement in the pathogenesis
Authors: Kawakami Tamihiro , Tamura Yuto , Dong Yupeng , Yoshinari Miku , Nishibata Yuka , Masuda Sakiko , Tomaru Utano , Ishizu Akihiro 
Published: February 2021

AbstractWe assessed the IgG and IgM prevalence of anti‐phosphatidylserine/prothrombin complex (aPS/PT) antibodies (Abs) in patients with vasculitis using a novel commercial ELISA kit. To examine whether aPS/PT Abs were involved in the pathogenesis of cutaneous vasculitis, inbred wild‐type rats were intravenously administered with a rat IgM class aPS/PT monoclonal Ab established previously or with rat immunoglobulins as controls. To express PS on the surface of vascular endothelium, these rats were given a subcutaneous injection of cell‐free histones in advance. Serum IgM aPS/PT Ab levels were elevated in patients with systemic vasculitis with skin involvement and cutaneous arteritis compared to those in patients with systemic vasculitis without skin involvement and healthy controls. There was no significant difference in the serum levels of IgG aPS/PT Abs between the patients and healthy controls. Correspondingly, inbred wild‐type rats intravenously administered with the aPS/PT monoclonal IgM Ab after appropriate priming‐subcutaneous histone injection developed cutaneous vasculitis. Some rats given rat IgM instead of the aPS/PT monoclonal Ab also developed cutaneous vasculitis, whereas vasculitis did not occur in rats given IgG or only priming by histones. We suggested that IgM aPS/PT Abs could be involved in the pathogenesis of cutaneous vasculitis based on these findings.
Nebivolol protects against cyclophosphamide‐induced nephrotoxicity through modulation of oxidative stress, inflammation, and apoptosis
Authors: Wanas Hanaa , El‐Shabrawy Mohamed , Mishriki Amal , Attia Hisham , Emam Mohamed , Aboulhoda Basma Emad 
Published: February 2021

AbstractThe usefulness of cyclophosphamide (CP) in the treatment of multiple human malignancies and immunological diseases is hindered by the danger of developing nephrotoxicity. The toxic metabolites of CP are suggested to be responsible for oxidative stress resulted from the production of reactive oxygen species (ROS) and stimulation of lipid peroxidation. Nebivolol (NEB) is a third‐generation selective B1 adrenoceptor antagonist, but it has also various pharmacological properties such as anti‐inflammation, anti‐apoptotic, and antioxidant activities. Thus, the present study aims to explore the potential protective effect of NEB against CP‐induced nephrotoxicity. A cumulative dose of CP (75 mg/kg) was administered to albino rats by intraperitoneal injection. The protective effect of NEB was investigated by co‐administration of NEB (10 mg/kg orally daily). Administration of NEB with CP significantly improved renal functions and reduced the oxidative renal changes induced by CP injection. Co‐administration of NEB ameliorated apoptosis and inflammatory markers that were markedly exaggerated by CP. Our results indicated that NEB could be used as a protective agent against CP‐induced nephrotoxicity.
Facilitator lessons from online psychoeducational group for relational well‐being in India during COVID‐19 pandemic
Authors: Joshi Aparna , Joshi Amrita , Chatterjee Ipsita , Kantak Chinmayee , Puntambekar Anushree 
Published: February 2021

The COVID‐19 pandemic has affected the mental health of individuals, along with their couple and familial relationships, necessitating an effective response. Teletherapy offers an option to address these relationship concerns amidst pandemic‐specific mobility restriction. Against this setting, Sukoon, a project of Tata Institute of Social Sciences, India, initiated a five‐session online psychoeducational group series on relational wellbeing. This paper explores facilitator’s reflections and learnings based on session documentation and facilitator notes. Preparing well and selecting participants carefully for online psychoeducational groups was critical to success. Effectiveness was enhanced by flexibly adapting the therapy process (didactic and interactive elements) to fit online delivery and the cultural context. Identifying the potential of online psychoeducational groups for relational wellbeing could make it a valuable addition to the COVID‐19 pandemic mental health response toolkit.Practitioner points

Effective preparation and careful selection of group members is key to the success of therapist facilitated online psychoeducational groups.

Psychoeducational groups comprising didactic and interactive elements are more suitable for effective online group processes.

Use of co‐facilitators managing various channels of communication (audio, chat) is important.

Group facilitators need to be cognisant of challenges of online medium and address them in an ongoing manner.
Austerity, staff inadequacy, and contracting‐out social services: How many government inquiries does it take to improve social policy outcomes in aged care?
Authors: Farr‐Wharton Ben , Brunetto Yvonne , Xerri Matthew 
Published: February 2021

AbstractThis study examines policy implementation as it unfolds from policy, to the contractors and then to its impact on employees delivering the social service. Multilevel statistical analysis is used to examine survey data from 36 contractors and 542 employees. The use of multilevel analysis provides a methodological tool and subsequent analysis new to the discipline of public administration. The results indicate a strong positive association between resource (in)adequacy decision‐making at the contractor level and employee outcomes. The contribution of the paper is new evidence to support the widening of existing quality care indicators to include organisational support metrics for contractors.
Unrecognized Expected Credit Losses and Bank Share Prices
Authors: WHEELER P. BARRETT 
Published: February 2021

ABSTRACTAccounting for credit losses under U.S. GAAP is transitioning from an incurred to an expected loss model. The model change was motivated by concerns that reporting only incurred losses does not provide investors with sufficient and timely information about banks’ credit risk. In this paper, I develop a measure of lifetime expected credit losses using vintage analysis to examine whether stock prices reflect information about unrecognized expected credit losses in an incurred loss regime. Consistent with investors being able to obtain information about expected losses that are not recognized in the financial statements, I find that unrecognized expected credit losses are negatively associated with bank stock prices. The pricing of these losses is stronger for larger banks, consistent with lower costs of obtaining this information for banks with better information environments. I also find that recorded allowances were less than estimated expected losses, on average, consistent with concerns that implementing the expected loss model will adversely impact regulatory capital adequacy.
Meat analogs: Protein restructuring during thermomechanical processing
Authors: Beniwal Akashdeep Singh , Singh Jaspreet , Kaur Lovedeep , Hardacre Allan , Singh Harjinder 
Published: February 2021

AbstractIncreasing awareness of inefficient meat production and its future impact on global food security has led the food industry to look for a sustainable approach. Meat products have superior sensorial perception, because of their molecular composition and fibrous structure. Current understanding in the science of food structuring has enabled the utilization of alternative or nonmeat protein ingredients to create novel structured matrices that could resemble the textural functionality of real meat. The physicochemical and structural changes that occur in concentrated protein systems during thermomechanical processing lead to the creation of a fibrous or layered meat‐like texture. Phase transitions in concentrated protein systems during protein‒protein, protein‒polysaccharide, protein‒lipid, and protein‒water interactions significantly influence the texture and the overall sensory quality of meat analogs. This review summarizes the roles of raw materials (moisture, protein type and concentration, lipids, polysaccharides, and air) and processing parameters (temperature, pH, and shear) in modulating the behavior of the protein phase during the restructuring process (structure‒function‒process relationship). The big challenge for the food industry is to manufacture concept‐based (such as beef‐like, chicken‐like, etc.) meat analogs with controlled structural attributes. This information will be useful in developing superior meat analogs that fulfill consumer expectations when replacing meat in their diet.
Acoustic vibration technology: Toward a promising fruit quality detection method
Authors: Ding Chengqiao , Feng Zhe , Wang Dachen , Cui Di , Li Weihao 
Published: February 2021

AbstractUnderstanding fruit quality is an effective way to reduce fruit loss and waste by providing proper strategies for fruit processing and management. Various noninvasive technologies have been developed for assessing fruit quality. Among them, acoustic vibration technology has received considerable attention from academics. As the fruit ripens, the physical and biochemical diversities of fruit cell lead to changes in the vibration characteristics of the fruit, which verified the feasibility of assessing fruit firmness by acoustic vibration technology from the microscopic view. Besides, the acoustic and vibration theories also provided the theoretical basis for this technology. The measurement system was mainly consisted of excitation devices, detection sensors, and signal processing modules. By using different excitation methods and devices, the fruit could demonstrate a free or forced vibration. The response signals of fruit were influenced by detection methods and sensors. To meet the requirement of high‐throughput detection, noncontact excitation devices and detection sensors were more suitable for on‐line applications. In addition, the relative locations of excitation and detection points and the posture style of fruit also had an impact on the measurement results, which should be determined before the test. Moreover, the proper data analysis method was equally important to extract potential parameters to improve the performance of prediction models. This paper provided a comprehensive overview concerning the principle, system composition, data analysis, and on‐line applications of acoustic vibration technology, and discussed the perspectives of future trends to promote the intensive study and further extension of this technology.
Evaluation of the properties of whey protein films with modifications
Authors: Xu Yun‐peng , Wang Ying , Zhang Tao , Mu Guang‐qing , Jiang Shu‐juan , Zhu Xue‐mei , Tuo Yan‐feng , Qian Fang 
Published: February 2021

AbstractWhey protein concentrate (WPC) has been widely studied as a biodegradable bio‐based packaging material in the food industry. In this study, different whey protein films were obtained through physical, chemical, enzymatic, and composite modifications. The molecular structure, micro‐morphology, mechanical properties, barrier properties, and other characteristics of the films were evaluated. The results illustrated that the thickness of WPC with composite modification increased and the transmittance decreased, but the mechanical properties and barrier properties were more prominent. The WPC film prepared by physical modification combined with transglutaminase has the best film‐forming effect, the tensile strength (TS) was 5.45 MPa, the elongation at break (EAB) was 25.19%, the WVP was 5.53 g·mm/m2·hr·kPa, and the Oxygen permeability (OP) was 1.83 meq/K, and its microstructure was and uniform. In addition, based on the the results of SDS‐PAGE and Fourier transform infrared spectroscopy (FTIR), the intermolecular and intramolecular interactions of various modification methods on WPC were studied, thus contributing to analyze the properties of the film. This study provides theoretical basis and technical support for the industrial production of protein‐based films.
Efficient, automated and robust pollen analysis using deep learning
Authors: Olsson Ola , Karlsson Melanie , Persson Anna S. , Smith Henrik G. , Varadarajan Vidula , Yourstone Johanna , Stjernman Martin 
Published: February 2021

Abstract

Pollen analysis is an important tool in many fields, including pollination ecology, paleoclimatology, paleoecology, honey quality control, and even medicine and forensics. However, labour‐intensive manual pollen analysis often constrains the number of samples processed or the number of pollen analysed per sample. Thus, there is a desire to develop reliable, high‐throughput, automated systems.

We present an automated method for pollen analysis, based on deep learning convolutional neural networks (CNN). We scanned microscope slides with fuchsine stained, fresh pollen and automatically extracted images of all individual pollen grains. CNN models were trained on reference samples (122,000 pollen grains, from 347 flowers of 83 species of 17 families). The models were used to classify images of different pollen grains in a series of experiments. We also propose an adjustment to reduce overestimation of sample diversity in cases where samples are likely to contain few species.

Accuracy of a model for 83 species was 0.98 when all samples of each species were first pooled, and then split into a training and a validation set (splitting experiment). However, accuracy was much lower (0.41) when individual reference samples from different flowers were kept separate, and one such sample was used for validation of models trained on remaining samples of the species (leave‐one‐out experiment). We therefore combined species into 28 pollen types where a new leave‐one‐out experiment revealed an overall accuracy of 0.68, and recall rates >0.90 in most pollen types. When validating against 63,650 manually identified pollen grains from 370 bumblebee samples, we obtained an accuracy of 0.79, but our adjustment procedure increased this to 0.85.

Validation through splitting experiments may overestimate robustness of CNN pollen analysis in new contexts (samples). Nevertheless, our method has the potential to allow large quantities of real pollen data to be analysed with reasonable accuracy. Although compiling pollen reference libraries is time‐consuming, this is simplified by our method, and can lead to widely accessible and shareable resources for pollen analysis.