bluuebunny/crossref_metadata_2025_split huggingface dataset:
Impact of regulatory focus on security technostress and organizational outcomes: the moderating effect of security technostress inhibitors
Authors: Hwang Inho , Kim Sanghyun , Rebman Carl 
Published: October 2021

PurposeOrganizations invest in information security (IS) technology to be more competitive; however, implementing IS measures creates environmental conditions, such as overload uncertainty, and complexity, which can cause employees technostress, eventually resulting in poor security performance. This study seeks to contribute to the intersection of research on regulatory focus (promotion and prevention) as a type of individual personality traits, technostress, and IS.Design/methodology/approachA survey questionnaire was developed, collecting 346 responses from various organizations, which were analyzed using the structural equation model approach with AMOS 22.0 to test the proposed hypotheses.FindingsThe results indicate support for both the direct and moderating effects of security technostress inhibitors. Moreover, a negative relationship exists between promotion-focused employees and facilitators of security technostress, which negatively affects strains (organizational commitment and compliance intention).Practical implicationsOrganizations should develop various programs and establish a highly IS-aware environment to strengthen employees' behavior regarding IS. Furthermore, organizations should consider employees' focus types when engaging in efforts to minimize security technostress, as lowering technostress results in positive outcomes.Originality/valueIS management at the organizational level is directly related to employees' compliance with security rather than being a technical issue. Using the transaction theory perspective, this study seeks to enhance current research on employees' behavior, particularly focusing on the effect of individuals' personality types on IS. Moreover, this study theorizes the role of security technostress inhibitors for understanding employees' IS behaviors.
Cultural heritage management and the effect of corruption in Nigeria: hampering sustainable development via cultural heritage destruction
Authors: Nomishan Terngu Sylvanus , Tubi Paul-Kolade , Gubam Dimas Solomon 
Published: October 2021

PurposeThe aim of this research is to discuss the effect of corruption on conventional management of cultural heritage (CH) resources in Nigeria. It identifies the means by which the effect can be curtailed to bring about proper management system in the CH sector and pave the way for economic/sustainable development through cultural tourism in the country.Design/methodology/approachThe research draws from both exploratory and comparative approaches. It took a study of selected locations and museums in the six geopolitical zones of the country, with a review of literatures on cultural heritage management (CHM). It also gives summarized information on the present overall effect of corruption in the CH sector of Nigeria.FindingsThe research reveals that there are some levels of mismanagement and destruction of CH resources in the country. This is manifested in acts of museum theft, illicit trafficking, unlawful possession and general mishandling of CH, as well as the deterioration of facilities in the sector. The research gathered that the problem came as a result of wrongful appointment of none heritage experts as heads of heritage-related institutions and agencies. It also results from lack of required attention by the government and other relevant stakeholders (such as community leaders/members, academics and law enforcement agencies, inter alia) toward CH preservation, protection, management and promotion for sustainable development. The research recommends that the government and other CH stakeholders (mentioned above) should make efforts to address the issues discussed, so as to improve the management of CH in the country for sustainable development.Originality/valuePrior to this research, there has been no publication addressing the effect of corruption on CHM in this context and location. The article makes recommendations that call for action and also set grounds for future discourse.
The relationship between management attributes and accounting comparability
Authors: Seifzadeh Maryam , Salehi Mahdi , Khanmohammadi Mohammadhamed , Abedini Bizhan 
Published: October 2021

Purpose
This study aims to concern about the relationship between management managerial attributes (management entrenchment, narcissism and overconfidence of the chief executive officer, board effort and real and accrual earnings management) and comparability of financial statements listed firms on the Tehran Stock Exchange. In other words, this paper aims to answer the question that “whether managerial attributes contribute significantly to the comparability of financial statements or not”.

Design/methodology/approach
The multivariate regression model is used for hypothesis testing. The hypotheses were examined using a sample of 768 listed observations on the Tehran Stock Exchange during 2012–2017 and by using from the multivariate regression pattern based on panel data techniques and the random-effects model.

Findings
The obtained results show a significant and negative relationship between management entrenchment, real and accrual earnings management, comparability and the relationship between management narcissism, overconfidence and board effort and comparability of financial statements is positive and significant.

Originality/value
As the present study is the pioneer study on such topics in the emerging markets, it provides valuable information concerning the intrinsic and acquired features of the management for users, analysts and legal institutions with a considerable impact on the comparability of financial statements. Moreover, this study’s results contribute significantly to the development of science and knowledge in this field and fill the gap in the literature.
Do corporate governance practices restrain earnings management in banking industry? Lessons from India
Authors: Mangala Deepa , Singla Neha 
Published: October 2021

Purpose
This study aims to investigate the role of corporate governance practices in restraining earnings management in Indian commercial banks.

Design/methodology/approach
Estimation of earnings management is based on discretionary loan loss provision and discretionary realised security gains and losses using Beatty et al. (2002) model. The effect of corporate governance on earnings management is examined by performing two-way least square dummy variable regression. Data for a period of five years (2016–2020) is collected from the Centre for Monitoring Indian Economy ProwessIQ database, Reserve Bank of India website, annual report of banks, National Stock Exchange and bank’s website.

Findings
Regression results exhibit that number of board committees, size and independence of audit committee and joint audit are significantly effective in curbing earnings management. Other board-related variables (size, independence, meetings and diligence) and audit committee variables (meetings and diligence) are not effective in restraining earnings management in Indian banks.

Practical implications
The findings may prove to be helpful to regulators, board of directors and investors. It shows the weak area of corporate governance in India that is lack of autonomy to independent directors, which needs regulators attention and it also suggests that the number of independent auditors should be adequate for audit purposes. The board of directors must ensure the formulation of an adequate number of committees, which perform their own super specialised functions. This study brings an alarm to investors not to rely on reported earnings alone as they may be manipulated.

Originality/value
This paper substantiates the scant literature on the role of corporate governance practices in restraining earnings management in banks of emerging markets and to the best of the authors’ knowledge impact of joint audits on earnings management is previously unexplored in Indian banks, which are examined in this study.
Study on anti-aged durability of HMA based on inherent and improved performance
Authors: Zhang Haitao , Sun Junfeng , Gong Mingyang 
Published: October 2021

PurposeThe purpose of this study is to compare and analyze the anti-aging durability of asphalt and asphalt mixture under the conditions of inherent and improved performance. The research contents include: the mechanical properties (dynamic stability, bending strain, freeze-thaw splitting tensile strength ratio (TSR)) of different modified asphalt mixtures were tested by using the best modified asphalt.Design/methodology/approachThe anti-aging durability of different modified asphalt was analyzed by using the results of macro tests such as penetration and softening point as evaluation indexes. Meanwhile, the change of the asphalt colloid instability index (Ic) in the aging process was used as the evaluation index to verify the results of the macroscopic test, and the best modified asphalt was obtained. On this basis, the composition of different modified asphalt mixtures was designed by using the best modified asphalt. Meanwhile, water stability was used as evaluation indexes to study the anti-aging durability of different modified asphalt mixtures.FindingsThe results show that styrene-butadiene-styrene (SBS) modified asphalt has better aging resistance. Due to the special storage time, the performance of rubber asphalt is also the best. Meanwhile, in terms of modified asphalt mixture, its high temperature performance and durability of anti-aging is as follows: 4% SBS /16% rubber modified asphalt mixture (IV) > 4% SBS modified asphalt mixture (II) > asphalt mixture (90#) (I) > 16% rubber modified asphalt mixture (III). The low temperature performance and durability of anti-aging is as follows: Ⅱ > IV > Ⅰ > Ⅲ. The water stability performance and durability of anti-aging is as follows: IV > Ⅲ > Ⅱ > Ⅰ.Originality/valueThe research results have important theoretical and guiding significance for exploring the change of intrinsic properties and improved properties of asphalt and asphalt mixture in the aging process and revealing the anti-aging mechanism of different modified asphalt mixtures.
Financial stability and supervisory cooperation (SSM in Eurozone – Banking supervisory cooperation in Egypt)
Authors: Abdelaziz Salwa , Francis Mariam Wagdy 
Published: October 2021

PurposeThis study aims to analyze the impact of cooperation between banking supervisory entities on maintaining financial stability, using Single Supervisory Mechanism evolution and performance as instance. Then banking supervisory cooperation and financial stability in Egypt are reviewed.Design/methodology/approachThe qualitative method is used to study and analyze the practices that contributed to financial instability and raised the need for supervisory cooperation. Descriptive qualitative method is used to study the interrelations between supervisory authorities on various levels and its impact on financial stability.FindingsFindings show that maintaining financial stability through strong, consistent complete or semi unified supervisory framework faces challenges. Providing cooperation between different supervisory authorities, effective information sharing, gained experience in the long run contributes to financial stability.Originality/valueThe originality of this research paper arises from the fact that it encompasses the academic aspect through interpreting the developments that occurred to the cooperation in banking supervision in relation to the financial instability times in the Eurozone that led to the establishment of Single Supervisory mechanism, and the challenges it faced. The supervisory cooperation in Egypt is studied as well at international, regional levels and its role in contributing to financial stability. To the best of the authors' knowledge this is the first study that studies the banking supervisory cooperation between Egyptian supervisory authorities and other international and regional authorities.
The effectiveness of UEFA Financial Fair Play: evidence from England and France, 2008–2018
Authors: Francois Aurélien , Dermit-Richard Nadine , Plumley Daniel , Wilson Rob , Heutte Natacha 
Published: October 2021

PurposeThis paper analyses the effectiveness of UEFA's Financial Fair Play (FFP) under the break-even requirement.Design/methodology/approachData was collected from English and French football clubs competing in the English Premier League (EPL) and in Ligue 1 (L1) for the financial years 2008–2018. Our sample includes 395 club-year observations. Relevant statistical tests have been conducted with the aim of analysing the effects of pre (2008–2012) and post (2012–2018) FFP enforcement under both profitability and cost-efficiency assumptions.FindingsIn the EPL, an increase is observed in clubs' profitability through both operating and break-even results. In L1, this improvement is only significant for break-even results of clubs not participating regularly in European competitions (non Euro-oriented clubs). Player expenditures, measured through two wage-to-revenue ratios excluding trading activity for one and including it for the other, have significantly decreased in the EPL except for the Euro-oriented clubs for this latter. Conversely, in L1, this decrease is only significant in both wage-to-revenue ratios for non Euro-oriented clubs and for the whole sample when trading is included.Practical implicationsIn addition to evidencing contrasting results in FFP effectiveness across countries, our results suggest it is not the sole cause of such an improvement in clubs' finances. We suggest that UEFA should pursue its efforts to scrutinise the level of clubs' player expenditures and that there is a need for a wider look at the FFP regulations.Originality/valueThis article provides further contribution to empirical studies on FFP effectiveness that have often been focused on a single country.
Disaster risk creation and cascading disasters within large technological systems: COVID‐19 and the 2021 Texas blackouts
Authors: Clark‐Ginsberg Aaron , DeSmet David , Rueda Ismael A. , Hagen Ryan , Hayduk Brian 
Published: October 2021

AbstractGiven the right organisational attributes and sets of incentives, power grids, water systems and other large technological systems can function reliably, even as high‐reliability networks. However, high reliability remains ‘unlikely, demanding and at risk’ as organisational sociologist Todd La Porte stated 25 years ago. What is much more common is risk creation—the creation or exacerbation of hazard, increase in exposure and propagation of vulnerability—that can interact and cascade across these systems when realized as a disaster. Here we describe the 2021 Texas blackouts during the COVID‐19 pandemic through this lens of disaster risk creation and cascading disaster, showing how risk emerges and propagates across large technological systems. Given their ubiquity and criticality, we argue that more research is desperately needed to understand how to support high‐reliability networks and that more efforts should be made to invest in their resilience.
Patterns of team adaptation: The effects of behavioural interaction patterns on team adaptation and the antecedent effect of empowering versus directive leadership
Authors: Rico Ramón , Uitdewilligen Sjir G. , Dorta Daniel 
Published: October 2021

AbstractIn this study, we analysed the effects of team leadership style and magnitude of change on team behavioural interaction patterns (TBIPs) and performance in teams coping with unexpected task changes. Sixty‐seven 3‐person teams took part in a computer‐based fire‐fighting simulation task and were randomly assigned to one of the four conditions resulting from our 2 (leadership style: directive vs. empowering) × 2 (magnitude of change: high vs. low) longitudinal factorial design. Our results showed that empowering‐led teams tend to display more TBIPs than directive‐led teams. Through discontinuous random coefficient growth modelling, we observed that prechange TBIPs negatively affect teams' transition adaptation. However, postchange TBIPs were beneficial for teams' reacquisition adaptation. Implications for theory and practice are discussed.
Predicting avoidable hospital events in Maryland
Authors: Henderson Morgan , Han Fei , Perman Chad , Haft Howard , Stockwell Ian 
Published: October 2021

AbstractObjectiveTo develop and validate a prediction model of avoidable hospital events among Medicare fee‐for‐service (FFS) beneficiaries in Maryland.Data sourcesMedicare FFS claims from Maryland from 2017 to 2020 and other publicly available ZIP code‐level data sets.Study designMultivariable logistic regression models were used to estimate the relationship between a variety of risk factors and future avoidable hospital events. The predictive power of the resulting risk scores was gauged using a concentration curve.Data collection/extraction methodsOne hundred and ninety‐eight individual‐ and ZIP code‐level risk factors were used to create an analytic person‐month data set of over 11.6 million person‐month observations.Principal findingsWe included 198 risk factors for the model based on the results of a targeted literature review, both at the individual and neighborhood levels. These risk factors span six domains as follows: diagnoses, pharmacy utilization, procedure history, prior utilization, social determinants of health, and demographic information. Feature selection retained 73 highly statistically significant risk factors (p < 0.0012) in the primary model. Risk scores were estimated for each individual in the cohort, and, for scores released in April 2020, the top 10% riskiest individuals in the cohort account for 48.7% of avoidable hospital events in the following month. These scores significantly outperform the Centers for Medicare & Medicaid Services hierarchical condition category risk scores in terms of predictive power.ConclusionsA risk prediction model based on standard administrative claims data can identify individuals at risk of incurring a future avoidable hospital event with good accuracy.
Nudging primary care providers to expand the opioid use disorder workforce
Authors: Domino Marisa Elena , Sylvia Sean , Green Sherri 
Published: October 2021

AbstractObjectiveTo examine the responsiveness of primary care providers to pro‐social and financial incentives to participate in a learning collaborative for the treatment of opioid use disorder (OUD).Study settingWe conducted a statewide experiment in North Carolina from January 2019 to November 2019 to expand access to support for providers learning to treat opioid use disorder using different types of messaging and incentives.Study designWe randomly assigned 15,835 primary care providers (physicians, nurse practitioners, and physician assistants) in North Carolina (NC) to receive one of four letters recruiting providers to participate in an online learning collaborative for providers learning to treat opioid use disorder. The four versions of the recruitment letters contained either pro‐social messaging, mention of financial reimbursement for time spent in the learning collaborative, both, or neither.Data collectionWe created a primary data source, tracking provider responses to the recruitment letters and emails.Principal findingsWe found a 47.5% greater (p < 0.05) response rate using pro‐social recruitment messaging that provided a greater description of the local conditions in each provider's region compared to the control group; this effect increased with higher overdose opioid death rates. Mention of financial reimbursement only modestly increased provider response rates. Some heterogeneity was observed by provider type, with NPs having the largest response to pro‐social messaging.ConclusionsProsocial nudges had strong effects on efforts to enhance the behavioral health workforce in NC through participation in an ECHO for medication‐assisted treatment (MAT) learning collaborative. The prosocial approach can and should be employed by states and professional societies in their efforts to create training programs for medication for OUD (MOUD), in order to expand access to lifesaving treatments for opioid use disorder.
Intradialytic BP variability is associated with cardiovascular mortality and hospitalization in HD patients
Authors: Zhang Xuelei , Xu Ling , Zhou Peiyi , Song Dongqi , Wu Jian , Jia Lifang 
Published: October 2021

AbstractIntroductionStudies showed that pre‐dialysis BP variability (BPV) was an independent risk factor of cardiovascular disease (CVD) among HD patients, but which is limited on how intradialytic BPV affects prognosis.MethodsIn this study, we designed a retrospective cohort study to examine the association between intradialytic BPV and CVD outcomes in HD patients. A total of 202 patients who underwent HD in our center were included, and all intradialytic BP measurements of November 2017 were obtained from the database. Patients were divided into four groups according to variability independent of the mean (VIM) interquartile.ResultsThe mean age was 62.1 ± 14.3 years, 60.9% were male, and median VIM was 14.75 (12.60–18.59). Multiple‐regression analyses showed patients age, dialysis vintage, serum albumin, and the percentage of intradialytic weight gain as significant predictors of VIM (all p values were <0.05). Kaplan–Meier survival curves showed that CVD mortality was greater in patients with higher VIM (p = 0.05), whereas all‐cause mortality had no significant difference between the four groups overall (p = 0.149). Furthermore, multivariate regression analyses demonstrated that VIM (HR = 1.091, p < 0.004) and age (HR = 1.059, p = 0.003) were significant independent predictors for CVD death. Logistic‐regression models revealed that higher VIM groups were more likely to have CVD‐related hospitalization (OR = 1.085, p = 0.030), whereas the association between VIM and all‐cause hospitalization was not statistically significant (OR = 1.015, p = 0.669).ConclusionsThis retrospective study suggested that higher intradialytic BPV was associated with increasing age, longer dialysis vintage, lower albumin, and greater ultrafiltration; intradialytic BPV could be an effective predictor for CVD mortality and hospitalization in the HD population.
Bigels—oleocolloid matrices—as probiotic protective systems in yogurt
Authors: Zhuang Xiaoqing , Clark Stephanie , Acevedo Nuria 
Published: October 2021

AbstractThe probiotic yogurt market is strong because of the potential benefits that probiotics provide to the host, such as relieving lactose intolerance symptoms, easing diarrhea, and improving the immune system. However, probiotics are sensitive to processing conditions and the high acidity of yogurt can reduce survival of probiotics and limit yogurt shelf life. Here, oleocolloid technology (bigels) was used to improve the survival of probiotics during yogurt shelf life. Bigels are semisolid systems containing a polar and a non‐polar phase mixed forming a material with improved properties. Probiotic bigels were prepared by mixing a soy lecithin‐stearic acid oleogel emulsion and a whey protein hydrogel, followed by the incorporation of Lactobacillus acidophilus and Bifidobacterium lactis suspended in milk. Yogurt was prepared with 18% wt/wt probiotic bigels with (Swiss‐style) and without (sundae‐style) agitation. Probiotic viability was monitored for 6 weeks. The total counts of L. acidophilus and B. lactis entrapped in bigels were significantly higher than free bacteria in yogurt after 3 and 5 weeks, respectively, indicating that probiotics could be entrapped and their survival enhanced. Both yogurt styles showed a meant total count of 3.3 and 4.5 log CFU/g for L. acidophilus and B. lactis, respectively at the end of storage time suggesting that despite agitation of yogurt, bigel structure played a key role in protecting probiotic viability.