bluuebunny/crossref_metadata_2025_split huggingface dataset:
The legal nature of the COVID-19 pandemic and its impact on contractual obligations applied in human rights
Authors: Radhi Hassan Dakel Abd 
Published: August 2021

Purpose
Under international human rights law, states can limit the exercise of most human rights if it is necessary to protect the rights of others or collective interests. The hazards of epidemics and diseases have raised many legal, economic and social issues in their link with global health security, which renew the discussion regarding the effects of the COVID-19 on some civil and commercial transactions and financial and tax obligations. Therefore, the purpose of this paper is to discuss the effects of COVID-19 on contractual obligations.

Design/methodology/approach
In this research, we are going to follow the method of the analytical and applied approach at the same time by analyzing the cases in which contractual obligations are affected by the circumstances of the COVID-19 and its legal implications, as well as to apply the theories related to this aspect to different cases.

Findings
The result of the study funded that the legal adaptation of the COVID-19 pandemic is limited to the theory of emergency circumstances and the theory of the force majeure, and the matter remains in the hands of the trial judge to attribute the incident imposed on him to one of the two cases according to the circumstances of the case.

Originality/value
The effects of the COVID-19 pandemic on contractual obligations should be applied on each contract separately according to the extent of its impact on the contractors because the spread of the virus may have an impact on the obligations of one of the contractors, leading to exhaustion of the debtor, or it may lead to the impossibility of implementing the obligation.
Unveiling the truth about tourism labour precarity in Argentinian cities
Authors: Porto Natalia , Garcia Carolina Inés 
Published: August 2021

PurposeThis paper aims to study the role of tourism specialisation on tourism labour precarity in Argentinian cities, considering urban primacy.Design/methodology/approachThe authors propose an econometric model that iterates between alternative labour precarity measures explained by the economic sector (tourism, rest of services and rest of economy) and tourism specialisation at the city level. They build three geographical groups based on Argentinian urban agglomerates: the Autonomous City of Buenos Aires, tourism specialised cities and non-tourism specialised cities. The authors further distinguish between big and small cities according to their urban primacy. The main sources of data are the Permanent Household Survey and the Hotel Occupancy Survey from the Argentinian National Statistics and Census Institute for the period 2007–2017.FindingsThe authors find that as tourism specialisation grows, the incidence of precarious labour conditions in tourism goes down. Working in this sector increases the chances of having a precarious job, particularly for non-legal outcome variables. However, tourism specialisation and urban primacy generate a mitigating effect on these negative results.Originality/valueThe authors focus on tourism labour conditions in Argentinian cities, using different measures of labour precarity from a legal perspective, (namely, legal informality) and a non-legal one (including productive informality, part-time work and non-permanent occupation). The authors follow an innovative approach to this matter in the tourism sector, as they consider both tourism specialisation at the city level and urban primacy. This is the first article addressing these issues not only for Argentina but also for Latin America.
Sensemaking and financial management in the decision-making process of farmers
Authors: Hayden Michael Thomas , Mattimoe Ruth , Jack Lisa 
Published: August 2021

PurposeThe purpose of this paper is to contribute to a better understanding of the financial decision-making process of farmers and to highlight the potential role that improved farm financial management (FFM) could play in developing sustainable farm enterprises.Design/methodology/approachThis paper adopts a qualitative approach with 27 semi-structured interviews exploring farmers’ financial decision-making processes. Subsequently, the interview findings were presented to a focus group. Sensemaking theory is adopted as a theoretical lens to develop the empirical findings.FindingsThe evidence highlights that FFM has a dual role to play in farmer decision-making. Some FFM activities may act as a cue, which triggers a sensebreaking activity, causing the farmer to enter a process of sensemaking whilst some/other FFM activities are drawn upon to provide a sensegiving role in the sensemaking process. The role of FFM in farmer decision-making is strongly influenced by the decision type (strategic or operational) being undertaken and the farm type (dairy, tillage or beef) in operation.Originality/valueThe literature suggests that the majority of farmers spend little time on financial management. However, there are farmers who have quite a high level of engagement in FFM activities, when undertaking strategic farm expansion decisions. Those FFM activities help them to navigate through operational decision-making and to make sense of their strategic decision-making.
Impact of COVID-19 on financial performance of logistics firms: evidence from G-20 countries
Authors: Atayah Osama Fayez , Dhiaf Mohamed Mahjoub , Najaf Khakan , Frederico Guilherme Francisco 
Published: August 2021

PurposeThis study aims to contribute to the extant literature on logistics by investigating the interrelationship between the financial performance of listed logistics firms and the COVID-19 and compare the logistics firms’ financial performance of G-20 countries during the pandemic period.Design/methodology/approachTo conduct the confirmatory analysis by testing the hypotheses formulated for this study, data have been collected from Bloomberg of all logistics firms from G-20 countries. This paper gathered the first quarter from 2010 until the last quarter of 2020 as the research sample to examine the pandemic impact on financial performance.FindingsThe results show that the financial performance of logistic firms was significantly higher during 2020. Overall, the country-wise findings corroborated with the main results and the financial performance of 14 countries’ logistic firms out of 20 ones analysed has been significantly elevated, during the pandemic period. However, this paper has found out a negative financial performance of the logistics firms during the COVID-19 period in six countries (Germany, Korea, Russia, Mexico, Saudi Arabia and the UK), which support the second proposition.Research limitations/implicationsThe study’s results were important as they highlighted the role of logistics firms in offering insights to academics, practitioners, policymakers and logistic firms’ stakeholders. For future research, this paper suggests including some other variables that might influence firm performance and that have not been considered in this study, which is a limitation, and going more deeply into the logistics sector by comparing the financial performance of the sub-sectors.Practical implicationsAs the importance of logistics services during the pandemic period is relevant, this study may provide significant insights because the logistics firms play a crucial role by anticipating to ensure the supply of essential items such as food, medicine, then supporting for the continuity of supply chains. The view of finance impacts during the pandemic may provide insightful perspectives for logistics companies, allowing them to understand those impacts and better prepare for likely disruption events such COVID-19 pandemic.Originality/valueThis paper is novel considering that it is unique in evaluating logistics firms’ financial performance from a global perspective, considering the context of this historical pandemic.
Community perception of heritage values regarding a global monument in Ghana: implications for sustainable heritage management
Authors: Mensah Justice 
Published: August 2021

Purpose
Scholarly discourses regarding heritage values for sustainable heritage management abound in heritage literature but appear elitist as they tend to exclude the perspectives of the people at the lower echelons of society. The study explored the values ascribed to a global heritage monument by the people living around a global heritage site in Ghana and the implications of their perceptual values for sustainable heritage management.

Design/methodology/approach
This study used the qualitative design. It was guided by Costin’s heritage values, community attachment theory and values-based approach to heritage management. Data was gathered from the local people living close to the heritage site, and the staff of Museums and Monuments Board at the heritage site. Data were gathered through focus group discussions and in-depth interviews and analysed using the thematic approach and most significant stories.

Findings
The results revealed that the local people were aware of the economic, aesthetic, historic, symbolic and informational values of the heritage monument but showed little attachment to the monument. The main reasons for the low attachment were the limited opportunity for them to participate in the management of the monument, and the limited opportunity for direct economic benefits from the heritage asset.

Research limitations/implications
A comprehensive understanding of heritage monument management that reflects the perspectives and values of the local people is imperative.

Practical implications
United Nations Education, Scientific and Cultural Organisation and Ghana Museums and Monuments Board could consider a more community-inclusive heritage management framework that takes cognizance of local values and perspectives to ensure sustainable heritage management and development.

Social implications
The values and perspectives of the local community matter in heritage management. The heritage authorities need to engage more with the community people and educate them on the best practices regarding the sustainable management of World Heritage Sites.

Originality/value
This paper argues that the management of global heritage sites should not be elitist in orientation and character. It should respect the principle of community participation for inclusive development.
Discovering social media topics and patterns in the coronavirus and election era
Authors: Hashemi Mahdi 
Published: August 2021

Purpose
This study aims to understand the relationship between politics and pandemics in shaping the characteristics and themes of people’s Tweets during the US 2020 presidential election. Additionally, the purpose is to detect misinformation and extremism, not only to help online social networks (OSN) to target such content more rapidly but also to provide a close to real-time picture of trending topics, misinformation, and extremism flowing on OSN. This could help authorities to identify the intents behind them and find out how and when they should address such content.

Design/methodology/approach
This study focuses on extracting and verifying knowledge from large-scale OSN data, at the intersection of the Coronavirus pandemic and the US 2020 presidential election. More specifically, this study makes manual, statistical and automatic inferences and extracts knowledge from over a million Tweets related to the two aforementioned major events. On the other hand, disinformation operations intensified in 2020 with the coincidence of the Coronavirus pandemic and presidential election. This study applies machine learning to detect misinformation and extreme opinions on OSN. Over one million Tweets have been collected by our server in real-time from the beginning of April 2020 to the end of January 2021, using six keywords, namely, Covid, Corona, Trump, Biden, Democrats and Republicans. These Tweets are inspected with regard to their topics, opinions, news, and political affiliation, along with misinformation and extremism.

Findings
Our analyses showed that the majority of these Tweets concern death tolls, testing, mask, drugs, vaccine, and travel bans. The second concern among these Tweets is reopening the economy and schools, unemployment, and stimulus bills. The third concern is related to the Coronavirus pandemic’s impacts on politics, voting, and misinformation. This highlights the topics that US voters on Twitter were most concerned about during this time period, among the multitude of other topics that politicians and news media were reporting or discussing. Automatic classification of these Tweets using a long short-term memory network revealed that Tweets containing misinformation formed between 0.5% and 1.1% of Coronavirus-related Tweets every month and Tweets containing extreme opinions formed between 0.5% and 3.1% of them every month, with its pick in October 2020, coinciding with the US presidential election month.

Originality/value
The originality of this study lies in establishing a framework to collect, process, and classify OSN data to detect misinformation and extremism and to provide a close to real-time picture of trending topics, misinformation, and extremism flowing on OSN.
Interaction effects of professional commitment, customer risk, independent pressure and money laundering risk judgment among bank analysts
Authors: Mohd-Sanusi Zuraidah , Mat-Isa Yusarina , Ahmad-Bakhtiar Ahmad Haziq , Mat-Jusoh Yusri Huzaimi , Tarjo Tarjo 
Published: August 2021

Purpose
This study aims to examine the direct and indirect effects of professional commitment, customer risk and independence pressure on money laundering risk judgment among bank analysts.

Design/methodology/approach
This study uses a within-subjects experimental research design and collects primary data via a questionnaire distributed to bank analysts in banking institutions in Malaysia.

Findings
Results show that professional commitment, customer risk and independence pressure significantly influence money laundering risk judgment (i.e. customer due diligence and money laundering reporting). The results also show significant interaction effects between customer risk and independence pressure in influencing money laundering risk judgment.

Practical implications
Professional commitment and situational factors are crucial in putting pressure on bank analysts responsible for performing a thorough check and due diligence to minimize money laundering risk to the bank.

Social implications
As money laundering is lifeblood of crimes, understanding the factors influencing money laundering risk judgment would assist the affected institutions to manage the risk better and contribute towards the fight against crimes.

Originality/value
This study focuses on money laundering risk judgment. It contributes to understanding the competency of the gatekeepers, such as bank analysts, in practicing professional commitment and dealing with situational factors.
Should we cooperate? Game theory insights for servitization
Authors: Wagstaff Scott , Burton Jamie , Zolkiewski Judy 
Published: August 2021

PurposeAn abundance of literature suggests that organisations adopting a cooperative approach achieve greater rewards than those that act in opposition or isolation. An emerging body of work also highlights the multiple actors involved in servitization. Despite this, in some contexts the benefits of servitization are not apparent. This paper examines business relationships in the oil industry and how they affect levels of servitization.Design/methodology/approachA mixed method study employing qualitative and quantitative methods was used to fully explore the context. In the quantitative phase, 48 oil industry specialists responded to a scenario based on game theory. This aimed to determine if the relationships between their respective organisations are cooperative or adversarial. Abduction drove a second qualitative phase. This consisted of a series of semi-structured interviews used to explore the servitization level and influence of servitization on relationships and vice versa.FindingsThe statistical results suggest that all parties used adversarial strategies despite the publicised intent to work cooperatively. The interviews suggested that increasing (decreasing) servitization could increase (decrease) cooperation and, in turn, value co-creation but revealed nuances to this effect. It also adds to our understanding of the darker side of servitization by illustrating the impact of mimetic isomorphism.Originality/valueThe findings add to understanding of the complex dynamics around servitization by showing that it is only at advanced levels of servitization that cooperative behaviour is observed, and base and intermediate levels result in non-cooperative behaviour and thus illustrate the importance of adopting a multi-actor lens to explore servitization.
Determinants and outcomes of e-business adoption among manufacturing SMEs: Insights from a developing country
Authors: Abbad Muneer , Magboul Ibrahim Hussien Musa , AlQeisi Kholoud 
Published: August 2021

Purpose
In response to a turbulent industrial environment, especially for small and medium enterprises (SMEs), organizations have widely adopted e-business to improve their processes. This study aims to propose a model that encapsulates the determinants and outcomes of e-business adoption.

Design/methodology/approach
The determinants and outcomes of e-business adoption were tested using data gathered from 282 managers and analysed using structural equation modelling techniques.

Findings
The results indicated that owner support, perceived ease of use and government support were important determinants that influence e-business adoption. Attitude, competitive pressureand relative advantage were not significant. Regarding outcomes, e-business adoption had a major impact on SME functioning and operational progress; however, it had no influence on competitive advantage.

Originality/value
By ascertaining the determinants and outcomes of e-business adoption, the findings provide e-business practitioners and managers with guidelines that can encourage more efficient and effective e-business adoption within their organizations. The results also provide a basis for more precise e-business studies to be conducted in developing countries.
Current scenario of diagnosis and treatment of attention-deficit/hyperactivity disorder (ADHD) in urban India: a pilot study
Authors: Basu Sandhya , Banerjee Bidisha 
Published: August 2021

Purpose
The current literature on attention-deficit/hyperactivity disorder (ADHD) shows a tangled picture of its etiology and diagnosis. It directs at over-medicalization in ADHD cases due to the pharmaceutical-based models surrounding its treatment. Further, the authors observed the negligible reporting of India’s ADHD scenario in the reviewed literature. Thus, this study aims to explore the status of ADHD in India’s urban setting through a pilot study.

Design/methodology/approach
Social constructivist viewpoint guided this study. The authors conducted the pilot in two phases: face-to-face semi-structured qualitative interviews with 11 mental health professionals in the first phase, and, in the second phase, five mental health professionals responded to an online survey with same questions. After qualitative analysis, four major themes were identified: participants’ opinions on ADHD etiology, issues in diagnosis, social context of ADHD and alternatives to medication.

Findings
The findings highlight the need to re-visit the ADHD narrative in the Indian context. These findings also emphasize future investigation on the medicalization of ADHD in India.

Research limitations/implications
A countrywide epidemiological survey is required to explore the distribution of the disorder to standardize diagnosis and treatment procedures pan-India. This paper is an attempt to iron out the ADHD-related information that needs further exploration and research.

Originality/value
With in-depth interviews of mental health professionals, the study explores the state of ADHD in an urban setting in India. Future research must build on the current findings to establish the etiological and diagnostic framework of ADHD.
The consequences of the auditor’s choice in group companies and expectations gap
Authors: Salehi Mahdi , Arianpoor Arash 
Published: August 2021

Purpose
The purpose of this paper is to investigate the consequences of the auditor’s choice in group companies and the expectation gap of listed firms on the Tehran Stock Exchange (TSE).

Design/methodology/approach
In this study, 128 companies (768 observations) listed on the TSE during the period 2012 to 2017 have been investigated. To test the hypotheses, logistic regression has been used.

Findings
The results showed that companies that are members of business groups are more likely to choose their auditors from large audit firms. The research findings also showed no significant relationship between the business group firms that have used the large auditor and the financial reporting quality. The results showed a positive and meaningful relationship between the member firms that use the large auditor and the audit fees. The results showed a negative and significant relationship between membership in business groups and the audit expectations gap.

Originality/value
Despite the importance of the audit performance, defining auditors’ roles most acceptably has always been challenging to create a gap through the diverse understanding of auditors’ role, which is the distance of perception between users’ auditors. For this reason, over the past years, the audit expectation gap and how to reduce it have focused on academics, professional accounting firms and users of financial statements. As any unmet expectations from the community will reduce the audit firm’s credibility and ability to gain and be widely detrimental to stakeholders, the audit study’s expectation gap in performing audit study is critical. Although there are extensive studies on the gap in auditing expectations in developed economies, most conclusions cannot be attributed to developing countries such as Iran due to cultural and legal differences. Besides, the audit environment in Iran and existing laws can have different results. This research also helps to bridge this gap by providing additional guidance to regulators. Besides, as all recent studies on the expectation gap were qualitative, the present study measures the expectation gap through quantitative statistical methods.