bluuebunny/crossref_metadata_2025_split huggingface dataset:
Double symmetry in Niklas Luhmann's moral communication
Authors: Higuchi Ayumi 
Published: August 2021

PurposeThis study aims to review Luhmann's theory of moral communication while focusing on symmetry conditions, in light of Armin Nassehi's criticism, to clarify issues regarding this concept. Then, Luhmann's symmetry condition is reconstructed as a concept containing double meaning via a case study in Japan. Correspondingly, interesting situations and characteristics of moral communication, such as “inflation,” the “polemogene” and ubiquity of moral communication, are interpreted more consistently.Design/methodology/approachIn today's society, moral communication may spiral out of control and even be fatal. By examining Niklas Luhmann's theory, in this paper, the author elaborates on why and how this mechanism occurs.FindingsThe author emphasizes that the suspicion pertaining to the asymmetry of communication is stressed in the case of anonymity. When an individual communicates using a moral code, it is impossible to discern whether the implications of self-bindingness are undermined or not through observations or consequences of communication and can only be questioned or confirmed through communication. However, criticizing the outburst of the masses and exchanging blame by isolating only one aspect of such a phenomenon will only be superficial.Originality/valueThis study reveals that the very condition that makes moral communication possible enables people to communicate respectfully or contemptuously with others without any special qualification. Such an analysis can serve as a theoretical underpinning for the analysis of today's phenomena.
Internal audit quality and earnings management: evidence from the UK
Authors: Ismael Hazem Ramadan , Kamel Hany 
Published: August 2021

Purpose
This study aims to examine the association between internal audit quality and the involvement of UK companies in earnings management practices.

Design/methodology/approach
To measure the internal audit quality, this study uses 115 responses for a postal questionnaire that was addressed to the heads of internal audit departments in a sample of non-financial listed companies in the UK context. The other financial and governance data for the respondent companies were collected from the Datastream and the companies’ annual reports. The present study uses the signed abnormal accruals as a proxy for earnings management and uses both logistic and ordinary least squares regression models to test the research hypothesis.

Findings
This study finds a negative relationship between the internal audit quality and the abnormal accruals, implying the prominent role of internal audit in reducing the upwards earnings management. The study also finds a significant impact of the internal audit competence on reducing the engagement of UK companies in income-increasing earnings management compared to the internal audit independence. This remarkable result suggests the companies need to focus more on enhancing the internal audit competence to reduce the opportunistic management’s behaviour.

Practical implications
This study has important implications for the internal audit’s practice, regulation and research.

Originality/value
This is the first study that investigates the relationship between internal audit quality and earnings management in the UK context. Furthermore, it uses a comprehensive measure for the internal audit function (IAF) quality covering different aspects of IAF quality based on the global Institute of Internal Auditor standards and prior internal audit literature.
Vitamin E ameliorates disturbances in testosterone pathway and sperm quality of male rats induced by the glycosides vicine and convicine of Vicia faba
Authors: Koriem Khaled M.M. , Arbid Mahmoud S.S. 
Published: August 2021

Purpose
This paper aims to design to evaluate the protective effect of vitamin E to ameliorate the disturbances in testosterone pathway and sperm quality of male rats induced by the glycosides vicine (V) and convicine (C) of Vicia faba.

Design/methodology/approach
Forty male albino rats were divided into five equal groups; control, paraffin oil, V (400 mg/kg) C (150 mg/kg)-treated group, vitamin E (100 mg/kg) + VC-treated group, and vitamin E (200 mg/kg) + VC-treated groups which injected intraperioneally (IP) with 0.5-ml saline, 0.5-ml paraffin oil,V (400 mg/kg) and C (150 mg/kg) of Vicia faba, vitamin E (100 mg/kg) + VC-treated groups, and Vitamin E(200 mg/kg) + VC-treated groups, respectively. Blood and testicular tissue were obtained after one month of the study. The male genital organs were calculated. Testosterone (Ts), luteinizing hormone (LH), follicle stimulating hormone (FSH), dehydroepiandrosterone sulfate (DHEA-SO4), sex hormone binding globulin (SHBG),?-glutamyl transpeptidase (?-GT), glucose-6-phosphate dehydrogenase (G6PD), 3ß-hydroxysteroid dehydrogenase (3ßHSD), lactate dehydrogenase (LDH), spermatozoa concentration, percent of mortality and abnormal sperms were evaluated.

Findings
The VC-treated group showed significant decrease (p < 0.01) in Ts, DHEA-SO4, G6PD, spermatozoa number and mortality percent, as well as, the male genital organs (testes, epidydemis, seminal vesicle, prostate and vasa deferentia) while significant increase (p < 0.01) was found in LH, FSH, SHBG, LDH, ?-GT, sperms monoclonal Ki-67, and abnormal spermatocytes levels compared with control group. Vitamin E co-injection with VC-treated group returned all these parameters to the normal values. The higher dose of vitamin E (200 mg/kg) was more effect than the lower dose (100 mg/kg).

Originality/value
Vicia faba contains V and C glycosides. The V and C glycosides in Vicia faba are hydrolyzed by intestinal microflora to aglycones divicine and isouramil, respectively. Divicine and isouramil are highly reactive compounds generating free radicals where divicine and isouramil are the main factors of favism. The V and C glycosides induced disturbances in testosterone pathway and sperm quality of male rats and vitamin E ameliorates these disturbances.
A reflective commentary about teaching international non-accounting postgraduates amid COVID-19
Authors: Yong Sue 
Published: August 2021

Purpose
This study aims to highlight the experience of teaching accounting to non-accounting international postgraduates both pre- and during COVID-19.

Design/methodology/approach
Reflections and anecdotal evidence from 550 students that experienced face-to-face and blended teaching mode in 2019 and 2020 were used.

Findings
The accounting course is contextualised to non-accounting disciplines. International postgraduates showed varying levels of adaptability towards the blended teaching approach. During the lockdown, students from India were more vocal and sought assistance more than those from China. Chinese students asked for assistance only when it was necessary. Excessive emails from students seeking reassurances and affirmations were common during the lockdown, and therefore, there is a greater need for pastoral care.

Research limitations/implications
This paper evaluates the impact of COVID-19 on international students enrolled in one accounting course in one university in 2019 and 2020. The comments based on personal observations and experience may result in some subjectivity and bias.

Practical implications
The findings will help academics, institutional leaders and support staff to evaluate and improve teaching quality and service to international students.

Originality/value
With the uncertainty caused by COVID-19 and the commercialisation of global education, this study adds to the discussion of teaching accounting to non-accountants during a crisis. It provides insights into the cultural influences and experiential differences relating to teaching international students.
Accountability and transparency as levers to promote public trust and police legitimacy: findings from a natural experiment
Authors: Kochel Tammy Rinehart , Skogan Wesley G. 
Published: August 2021

PurposeThis paper examines the President's Task Force on 21st Century Policing's recommendation that police promote trust and legitimacy by creating a culture of transparency and accountability.Design/methodology/approachThe study is based on a panel survey of 841 Chicago residents that was interrupted between the waves by a momentous local policing event that proved to be known to virtually every participant. The reinterview period encompassed this event, its political repercussions and subsequent efforts to hold Chicago Police accountable and increase transparency. The authors examine whether these events and reform efforts improved African Americans' assessments of police legitimacy and trust relative to other respondents.FindingsTrust in Chicago Police improved by 21%, and trust in neighborhood police increased 30% among Black residents. In contrast, views of Whites became more negative, declining by 62% in their assessments about Chicago Police and by 39% regarding neighborhood police.Originality/valueEvents occurring between the waves of a panel survey created an opportunity to examine the impact of events on residents of a large and diverse city. The authors discuss why reforms promoting transparency and police accountability can alter levels of trust in the police but in different and politically consequential ways.
Multi-material distribution planning for additive manufacturing of biomimetic structures
Authors: Joyee Erina Baynojir , Huang Jida , Lichade Ketki Mahadeo , Pan Yayue 
Published: August 2021

Purpose
The purpose of this study is to develop a novel approach to designing locally programmed multi-material distribution in a three-dimensional (3D) model, with the goal of producing a biomimetic robot that could mimic the locomotion of living organisms.

Design/methodology/approach
A voxelized representation is used to design the multi-material digital model and the material distribution in the model is optimized with the aims of mimicking the deflection dynamics of a real-life biological structure (i.e. inchworms) during its locomotion and achieving smooth deflection between adjacent regions. The design is validated post-fabrication by comparing the bending profiles of the printed robot with the deflection reference images of the real-life organism.

Findings
The proposed design framework in this study provides a foundation for multi-material multi-functional design for biomimicry and a wide range of applications in the manufacturing field and many other fields such as robotics and biomedical fields. The final optimized material design was 3D printed using a novel multi-material additive manufacturing method, magnetic field-assisted projection stereolithography. From the experimental tests, it was observed that the deflection curve and the deflection gradient of the printed robot within the adjacent regions of the body agreed well with the profiles taken from the real-life inchworm.

Originality/value
This paper presents a voxelized digital representation of the material distribution in printed parts, allowing spatially varied programming of material properties. The incorporation of reference images from living organisms into the design approach is a novel approach to transform image domain knowledge into the domain of engineering mechanical and material properties. Furthermore, the novel multi-material distribution design approach was validated through designing, 3D printing and prototyping an inchworm-inspired soft robot, which showed superior locomotion capability by mimicking the observed locomotion of the real inchworm.
Curing toxicity – developing design principles to buffer toxic behaviour in massive multiplayer online games
Authors: Kordyaka Bastian , Kruse Björn 
Published: August 2021

PurposeThe purpose of this paper is to investigate toxic behaviour (TB) that significantly harms individuals’ gameplay experience in multiplayer online video games. Multiplayer online video games allow to simultaneously interact with others in real time. They can be considered as digital communities unifying a group of players within a video game. TB is characterized by spreading a bad mood (e.g. upsetting and insulting) leading to unsatisfying outcomes in team-based multiplayer environments.Design/methodology/approachUsing mixed methods, the authors show that handling TB should be addressed more firmly on a level of game design. First, the authors test the explanatory power of the online disinhibition effect (ODE) and its antecedents on TB using a quantitative survey (N = 320) and structural equation modelling. Specifically, the authors show that dissociative anonymity, asynchronicity, solipsistic introjection, dissociative imagination and minimization of authority have a mediated effect through toxic disinhibition as predictors of TB. Second, the authors conduct a focus group workshop (N = 10) with experts from diverse disciplines to derive design principles on a level of game design.FindingsThe results indicate that transparency and imminent feedback are still underutilized elements in game design that can significantly buffer several forms of TB. By developing a heuristic prototype and exemplary design principles in subsequent categories, the authors address all relevant in-game scenarios. With this study, the authors provide researchers and practitioners helpful insights on how to increase the well-being and safety of gaming communities.Originality/valueODE already showed its explanatory potential in the neighbouring context of cyberbullying. Embedded in theories of negative behaviour on the internet, the authors propose a holistic and theory-driven approach to handle TB on a level of game design. The authors’ insights allow for a better understanding of an innovative entity of the dark side of technology diffusion and adverse side effects linked to it.
Improving the performance of hierarchical wireless sensor networks using the metaheuristic algorithms: efficient cluster head selection
Authors: Kiani Farzad , Seyyedabbasi Amir , Nematzadeh Sajjad 
Published: August 2021

Purpose
Efficient resource utilization in wireless sensor networks is an important issue. Clustering structure has an important effect on the efficient use of energy, which is one of the most critical resources. However, it is extremely vital to choose efficient and suitable cluster head (CH) elements in these structures to harness their benefits. Selecting appropriate CHs and finding optimal coefficients for each parameter of a relevant fitness function in CHs election is a non-deterministic polynomial-time (NP-hard) problem that requires additional processing. Therefore, the purpose of this paper is to propose efficient solutions to achieve the main goal by addressing the related issues.

Design/methodology/approach
This paper draws inspiration from three metaheuristic-based algorithms; gray wolf optimizer (GWO), incremental GWO and expanded GWO. These methods perform various complex processes very efficiently and much faster. They consist of cluster setup and data transmission phases. The first phase focuses on clusters formation and CHs election, and the second phase tries to find routes for data transmission. The CH selection is obtained using a new fitness function. This function focuses on four parameters, i.e. energy of each node, energy of its neighbors, number of neighbors and its distance from the base station.

Findings
The results obtained from the proposed methods have been compared with HEEL, EESTDC, iABC and NR-LEACH algorithms and are found to be successful using various analysis parameters. Particularly, I-HEELEx-GWO method has provided the best results.

Originality/value
This paper proposes three new methods to elect optimal CH that prolong the networks lifetime, save energy, improve overhead along with packet delivery ratio.
Performance evaluation of intermediate temperature solid oxide fuel cell-gas turbine hybrid power system
Authors: Bavirisetti Sushanth , Sahu Mithilesh Kumar 
Published: August 2021

Purpose
The purpose of this paper is to analyze the performance of the gas turbine cycle integrated with solid oxide fuel cell technology. In the present work, intermediate temperature solid oxide fuel cell has been considered, as it is economical, can attain an activation temperature in a quick time, and also have a longer life compared to a high-temperature solid oxide fuel cell, which helps in the commercialization and can generate two ways of electricity as a hybrid configuration.

Design/methodology/approach
The conceptualized cycle has been analyzed with the help of computer code developed in MATLAB with the help of governing equations. In this work, the focus is on the performance investigation of a Gas turbine intermediate temperature solid oxide fuel cell hybrid cycle. The work also analyzes the performance behavior of the proposed cycle with various design and operating parameters.

Findings
It is found that the power generation efficiency of the IT-SOFC-GT hybrid system reaches up to 60% (LHV) for specific design and operating conditions. The cycle calculations of an IT-SOFC-GT hybrid system and its conceptual design have been presented in this work.

Originality/value
The unique feature of this work is that IT-SOFC has been adopted for integration instead of HT-SOFC, and this work also provides the performance behavior of the hybrid system with varying design and operating parameters, which is the novelty of this work. This work has significant scientific merit, as the cost involved for the commercialization of IT-SOFC is comparatively lower than HT-SOFC and provides a good option to energy manufacturers for generating clean energy at a low cost.
Shielded metal arc welding of AISI 409M ferritic stainless steel: study on mechanical, intergranular corrosion properties and microstructure analysis
Authors: Ambade Sachin , Tembhurkar Chetan , Patil Awanikumar P. , Pantawane Prakash , Singh Ravi Pratap 
Published: August 2021

PurposeThe purpose of this study is on AISI 409 M ferritic stainless steel (FSS) which is developing a preferred choice for railway carriages, storage tanks and reactors in chemical plants. The intergranular corrosion behavior of welded SS 409 M has been studied in H2SO4solution (0.5 M) with the addition of NH4SCN (0.01 M) with different heat input. As this study is very important in context of various chemical and petrochemical industries.Design/methodology/approachThe microstructure, mechanical properties and intergranular corrosion properties of AISI 409 M FSS using shielded metal arc welding were investigated. Shielded metal arc welding with different welding current values are used to change the heat input in the joints resulted in the microstructural variations. The microstructure of the welded steel was carefully inspected along the width of the heat-affected zone (HAZ) and the transverse-section of the thin plate.FindingsThe width of heat affected zone (3.1,4.2 and 5.8 mm) increases on increasing the welding heat input. Due to change in grain size (grain coarsening) as HAZ increased. From the microstructure, it was observed that the large grain growth which is dendritic and the structure become finer to increase in welding heat input. For lower heat input, the maximum microhardness value (388HV) was observed compared with medium (351 HV) and higher heat input (344 HV), which is caused by a rapid cooling rate and the depleted area of chromium (Cr) and nickel (Ni). The increase in weld heat input decreases tensile strength, i.e. 465 MPa, 440 MPa and 418 MPa for low, medium and high heat input, respectively. This is because of grain coarsening and chromium carbide precipitation in sensitized zone and wider HAZ. The degree of sensitization increases (27.04%, 31.86% and 36.08%) to increase welding heat input because of chromium carbide deposition at the grain boundaries. The results revealed that the higher degree of sensitization and the difference in intergranular corrosion behavior under high heat input are related to the grain growth in the HAZ and the weld zone.Originality/valueThe study is based on intergranular corrosion behavior of welded SS 409 M in H2SO4 solution (0.5 M) with the addition of NH4SCN (0.01 M) with different heat input which is rarely found in literature.
Electronic word-of-mouth in travel social networking sites and young consumers’ purchase intentions: an extended information adoption model
Authors: Song Bee Lian , Liew Chee Yoong , Sia Jye Ying , Gopal Kanesh 
Published: August 2021

Purpose
Young consumers are increasing using electronic word-of-mouth (eWOM) in travel social networking sites to make purchase decisions. This paper aims to test the extended Information Adoption Model (IAM) that places perceived usefulness and information adoption as consequences of argument quality, source credibility, information quantity and emotive word comprehension, and as an antecedent of purchase intentions.

Design/methodology/approach
Data are collected through survey questionnaire from 405 hotel young customers in Malaysia, who had experienced travel social networking sites. The hypothesized relationships were analysed using structural equation modelling.

Findings
The results show that argument quality, source credibility, information quantity and emotive word comprehension have positive effect on the perceived usefulness of eWOM. Perceived usefulness has positive influence on the information adoption of eWOM, which in turn predicts the young consumers’ purchase intentions.

Research limitations/implications
The present study strengthens and advances the existing literature on tourism, social media and marketing by offering an extension to the IAM. The proposed extended model of IAM is verified and applied effectively in the context of eWOM for travel social networking sites.

Practical implications
Practitioners and marketers of travel social networking sites can improve the usability and effectiveness of eWOM to attract more young consumers.

Originality/value
The study contributes to the extension of IAM by adding information quantity and emotive word comprehension. This research validated the significant roles of eWOM argument quality and source credibility in predicting the information usefulness of eWOM.
Ecological sexual dimorphism is modulated by the spatial scale of intersexual resource competition
Authors: Bocedi Greta 
Published: August 2021

AbstractIn Focus: Li, X‐Y., & H. Kokko. (2021). Sexual dimorphism driven by intersexual resource competition: Why is it rare, and where to look for it? Journal of Animal Ecology, 00, 1–13. Ecological sexual dimorphism, that is differences between the sexes in traits that are naturally selected as opposed to sexually selected, is gaining increasing attention after having often been dismissed as the ‘less‐parsimonious’ explanation for differences between sexes. One potential driver of ecological sexual dimorphism is intersexual resource competition, in a process analogous to ecological character displacement between species; yet, clear empirical examples are scarce. Li and Kokko present mathematical models that introduce novel pieces to the puzzle: the role of the scale of mating competition and the spatial variation in resource availability. They show that ecological sexual dimorphism evolves when local mating groups are small (e.g. monogamous pairs) and when different resources are homogeneously available across habitats. Counterintuitively, larger mating groups (e.g. polygyny), and consequently higher intralocus sexual conflict, lead to sexual monomorphism. Habitat heterogeneity also leads to overlapping niches, although it can sometimes drive polymorphism within sexes. This study highlights why the conditions for intrasexual resource competition to drive evolution of sexual dimorphism are stringent, even in the absence of genetic constraints or competing species. Crucially, it highlights the importance of considering the mating system and the spatial scale of resource competition for understanding the occurrence of ecological sexual dimorphism, showing a large potential for future work considering different aspects of species’ life histories and spatial dynamics.