bluuebunny/crossref_metadata_2025_split huggingface dataset:
The unfolding rationales surrounding management accounting innovations: a balanced scorecard case
Authors: Wanderley Claudio de Araujo , Cullen John , Tsamenyi Mathew 
Published: November 2021

PurposeThe Balanced Scorecard (BSC) possesses an inherent duality, as it has been described as a carrier of institutions (i.e. the BSC is a “management ideology” or “mode of thinking”) and a flexibly interpretive boundary object at the same time. This study examines how this inherent duality of the BSC may influence the unfolding rationales surrounding its implementation and use.Design/methodology/approachEmpirical support for this investigation is gathered from an in-depth field study. The focal firm is a Brazilian electricity distribution company that transitioned from state to private ownership under hyper-regulation, and whose holding company experienced strategic and structural changes.FindingsThe study identified a misalignment between the characteristics of the firm (e.g. organizational logics) and the perceived BSC features. This misalignment initially produced tensions and institutional logics complexity for the organization forcing the BSC implementers to rationalize it to provide meaning regarding its implementation in the firm. The findings also show why and how the promoters of the BSC conducted its “strategy of translation” in order to disentangle and reassemble both the material and symbolic components of the BSC to facilitate its implementation and use. It was found that promoters of the BSC engaged in contextualization work, which featured two main actions: a combination of coupling and selective decoupling and a change of meaning.Originality/valueThis paper advances current understanding of the process of the unfolding rationales surrounding management accounting innovations (e.g. the BSC). The study shows that the BSC unfolds in more complex, time-related and simultaneous ways than has previously been reported in the literature. Moreover, the paper contributes by explaining how the management's rationales, relating to their historical understanding, perception of legitimation needs and social skills, contributed to the continuous unfolding of the BSC. In addition, four potentially interesting areas for further research were identified.
Sensory quality and shelf-life of locally produced British butters compared to large-scale, industrially produced butters
Authors: Dudkiewicz Agnieszka , Hayes William , Onarinde Bukola 
Published: November 2021

PurposeThe purpose of this pilot-scale study was to compare the quality of traditionally manufactured butters from local, small British producers with the quality of butters that are produced industrially.Design/methodology/approachButter samples were obtained after supervised site inspections of three traditional-butter manufacturers and one large-scale butter producer. The samples were subject to initial microbiological, chemical and sensory testing, followed by a refrigerated shelf-life study over 24 weeks.FindingsTraditional butters matched or exceeded the sensory quality of industrial butters, but spoilage microorganisms tended to grow faster on traditional butters. This seemed to be related to poorer water droplet dispersion in the manufacture of some of the traditionally made butters. Visible mould appeared on two of the traditional butters after eight weeks, but this occurred well after the nominal “best before” date.Originality/valueProlonged lockdowns due to the current coronavirus disease (COVID-19) pandemic pose a threat to the food supply chain, and food produced by local manufacturers may become increasingly important. However, are foods produced by local small-scale manufacturers of a quality comparable to that produced using large-scale production facilities? To the best of the authors' knowledge, there is no comparative study of the quality and shelf-life of traditionally-produced and industrially-produced butters. The current work presents such a comparison together with an outline of how the process of traditional butter-making differs from commercial production in Britain.
Torsional vibrations in a shaft train of an air compressor: modification, calculation and measurement
Authors: Humer Matthias , Habel Stefan 
Published: November 2021

Purpose
Due to the installation of the new, more powerful gearbox and the dismantling of the exciter machine, the vibration characteristics of the shaft train will be changed. Therefore, it is necessary to reassess the shaft train. It is to be investigated if the shaft train of the compressor meets the general requirements for bending and torsional vibrations and can be safely operated within the electrical network. The purpose of this paper is to show the necessary alignment of modification, calculation and measurement in such a project..

Design/methodology/approach
After some modification work on the shaft train of an air compressor, it was necessary to do some engineering calculations regarding the bending natural and torsional natural frequencies and their mode shapes. The correctness of the calculated values was proven by vibration measurements performed at the shaft train in operation.

Findings
It can be concluded that the change and replacement of rotating equipment in a shaft train never should be done without any engineering calculations in advance and measurements after the component modification. Most important is that the calculation results have to be compared with the measurement results for verifying the calculation assumptions. In the case described above, one can see that theory and practice match well. In addition to this, the very low damping of torsional vibrations is proved again, which can be a significant problem in some situations.

Originality/value
Also, today one can find torsional vibration measurements of rotating machines, including frequency, magnitude and damping factor, very seldom. Especially for smaller machines, there are no real comparisons between calculation and measurement are usual. This paper shows that an alignment between theoretical and practical approaches is necessary to avoid operational problems for rotating machines.
The importance of context-relevant feminist perspectives in disaster studies. The case of a research on forest fires with the Atikamekw First Nation
Authors: Gonzalez Bautista Noémie 
Published: November 2021

PurposeMy research is a study of forest fires that occurred near the Atikamekw community of Wemotaci (Quebec, Canada). This article focuses on the gendered aspects of two forest fire situations experienced by the people of Wemotaci, as I realized during fieldwork that men and women had different experiences and roles during the fires that did not seem to be valued the same. As a result, I decided to mobilize Indigenous feminist theories to understand the entanglement of multiple oppressions especially colonialism and the patriarchy in disaster situations.Design/methodology/approachI used interviews, participant observation and focus-groups during several stays in Wemotaci. I drew on methodologies developed by Indigenous researchers who aim to decolonize research. In this approach, I built respectful relationships with participants, conscious that I was part of the network I was studying.FindingsThis research reveals the importance in disaster research to adapt our methodology to the participants realities while factoring our positionality in. More specifically, I show how the use of an Indigenous feminist perspective allows me to understand how patriarchal-colonialism manifests during forest fire situations intertwined with traditional Atikamekw gender roles. This understanding makes it possible to see ways of managing and studying disasters that challenge systemic oppressions by rethinking the notion of vulnerability and making space for Indigenous people agency, knowledge and experiences.Originality/valueThe use of a feminist framework in this male-dominated field is still innovative, especially mobilizing a feminist approach that is consistent with the participants' realities while acknowledging the researcher's positionality which translate here in the use of Indigenous feminist theories.
An optimized Parkinson's disorder identification through evolutionary fast learning network
Authors: Ayoub Bouslah , Nora Taleb 
Published: November 2021

PurposeParkinson's disease (PD) is a well-known complex neurodegenerative disease. Typically, its identification is based on motor disorders, while the computer estimation of its main symptoms with computational machine learning (ML) has a high exposure which is supported by researches conducted. Nevertheless, ML approaches required first to refine their parameters and then to work with the best model generated. This process often requires an expert user to oversee the performance of the algorithm. Therefore, an attention is required towards new approaches for better forecasting accuracy.Design/methodology/approachTo provide an available identification model for Parkinson disease as an auxiliary function for clinicians, the authors suggest a new evolutionary classification model. The core of the prediction model is a fast learning network (FLN) optimized by a genetic algorithm (GA). To get a better subset of features and parameters, a new coding architecture is introduced to improve GA for obtaining an optimal FLN model.FindingsThe proposed model is intensively evaluated through a series of experiments based on Speech and HandPD benchmark datasets. The very popular wrappers induction models such as support vector machine (SVM), K-nearest neighbors (KNN) have been tested in the same condition. The results support that the proposed model can achieve the best performances in terms of accuracy and g-mean.Originality/valueA novel efficient PD detection model is proposed, which is called A-W-FLN. The A-W-FLN utilizes FLN as the base classifier; in order to take its higher generalization ability, and identification capability is also embedded to discover the most suitable feature model in the detection process. Moreover, the proposed method automatically optimizes the FLN's architecture to a smaller number of hidden nodes and solid connecting weights. This helps the network to train on complex PD datasets with non-linear features and yields superior result.
Corporate governance and innovation investment in publicly listed firms: the moderating effect of ownership type and legal jurisdiction
Authors: Xu Ella Guangxin , Graves Chris , Shan Yuan George , Yang Joey W. 
Published: November 2021

PurposeThe paper aims to examine the effect of corporate governance (CG) on innovation investment, with consideration of ownership types and legal jurisdictions.Design/methodology/approachThe authors' empirical analysis is based on a sample of publicly listed family businesses (FBs) from the top-500-list that matched worldwide with non-family counterparts from 2009 to 2018. The study uses a holistic measure of CG to mitigate the conflicting impact of individual CG components found in prior studies. This measure is applied to examine the moderating role of firm ownership type and legal jurisdiction.FindingsThe authors' results demonstrate that CG positively influences innovation investment. This positive relationship is more pronounced in FBs than in non-family businesses (NFBs) and is more prevalent in civil law economies than in common law economies.Originality/valueThe study holistically examines the effect of CG, capturing the combination of all individual governance mechanisms and their influence on innovation investment. The study further shows that comprehensive CG has diverse impacts on innovation investment when considering family control and legal jurisdiction.
Workplace productivity loss as a result of absenteeism and presenteeism in chronic and episodic migraine: a scoping review
Authors: Papakonstantinou Doxa , Tomos Constantinos 
Published: November 2021

PurposeMigraine consists of a chronic neurological disorder with episodic attacks. Migraine prevails in people of their most productive working age, followed by difficulties at work and social functions. This scoping review aims to analyze the economic burden on a workplace due to chronic migraine compared to episodic migraine by focusing on the indirect costs of absenteeism and presenteeism and addressing the research gaps in this field.Design/methodology/approachAccording to the PRISMA Extension for Scoping Reviews, a comprehensive electronic literature search was carried out from 2010 to 2020 using the Google Scholar and Medline/PubMed databases.FindingsThe findings confirm that chronic and episodic migraine harm the workplace's productivity, escalating with the frequency of migraine attacks. Differences occur between presenteeism and absenteeism rates among chronic and episodic migraine, and higher presenteeism than absenteeism rates.Originality/valueThis review sheds new light on the indirect burden of migraine. It shows the gaps in the explored research area and the need for more targeted and extended research that could provide a deeper understanding of the workplace's hidden costs of migraine. The issues discussed are important as they can raise awareness of the interested parties, policymakers, employers and vocational rehabilitation specialists on the work disability associated with migraine.
Salesperson grit: reducing unethical behavior and job stress
Authors: Schwepker Charles H. , Good Megan C. 
Published: November 2021

Purpose
The purpose of this paper is to investigate the relationships between grit, unethical behavior and job stress among business-to-business salespeople.

Design/methodology/approach
The empirical analysis includes 240 business-to-business salespeople. Structural equation modeling is used to test the study’s hypotheses.

Findings
Results suggest grit is directly related to less frequent unethical behavior and customer-directed deviance. Neutralization techniques positively moderate the relationship between salesperson grit and both unethical behavior and customer-directed deviance. Grit is indirectly related to job stress through the positive relationship between unethical behavior and job stress.

Research limitations/implications
Given research on grit in sales is relatively new several opportunities to pursue additional research in this area are presented.

Practical implications
Sales leaders may benefit from administering the salesperson grit scale as part of the screening process and developing grit among salespeople through training and coaching. Sales leaders should emphasize the negative impact of adopting neutralization techniques (excuses) in condoning unethical behaviors. The indirect effect of grit in reducing job stress through ethical behaviors underscores potential ways to mitigate costly and detrimental sales outcome losses.

Originality/value
This study develops a novel framework to explore the relationships between grit and unethical behaviors as moderated by neutralization techniques (excuses); examines an additional component of grit not previously considered in some studies of salespeople; and investigates whether these relationships increase a previously unexplored outcome – job stress.
Managers’ perceptions of the accountability of corporate university programs, involvement in the corporate university programs and commitment to the organization
Authors: Tong Xiaoping , Jacobs Ronald L. , Wang Yarong 
Published: November 2021

Purpose
What remains uncertain with corporate universities is the contribution they provide to their organizations, particularly when considered from the perspective of managers. Managers are important stakeholders, as they may participate in carrying out the mission and policies that govern the corporate university and participate in the programs offered. Organizations would benefit from knowing more about the perceptions of managers. The purpose of this paper is to study managers’ perceptions of the accountability of two corporate university programs in China and its relationship with the managers’ overall involvement in corporate university programs and their commitment to the organization.

Design/methodology/approach
The study was conducted in two state-owned organizations in China, a country in which many organizations have adopted corporate universities. A mixed-method approach was used to carry out the study.

Findings
The results showed that there was a moderate relationship between the managers’ perceptions of the accountability of corporate university programs, based on two management development programs and managers’ involvement in corporate university programs and their commitment to the organization. The results also showed a low relationship between managers’ involvement in their corporate university programs and commitment to the organization.

Originality/value
The findings provide implications for managing corporate universities in China and enhancing the accountability of these initiatives. The study serves as a basis for future studies involving corporate universities and on the accountability of and involvement in training.
The impact of work engagement and meaningful work to alleviate job burnout among social workers in New Zealand
Authors: Tan Kim-Lim , Yeap Peik Foong 
Published: November 2021

PurposeGrounding our research in the conservation of resources (COR) theory and the job demands-resources (JD-R) theory, this study addresses the research gap of examining the relationship between meaningful work and dimensions of job burnout with work engagement as the mediator, especially in times of the COVID-19 pandemic. It also attempts to understand if age plays a role in moderating the effect of these relationships.Design/methodology/approachThis study collected data using a questionnaire protocol that was adapted and refined from the original scales in existing studies. The partial least squares structural equation modeling (PLS-SEM) was used to analyze data collected from 530 social workers working in New Zealand nonprofit organizations (NPO).FindingsResults indicated that meaningful work only addressed one dimension of job burnout. Work engagement was found to have mediating effects on the relationships between meaningful work and all the dimensions of job burnout. Age does not have any moderating effect on these relationships.Originality/valueThis study addresses the lack of literature that collectively examines the constructs of meaningful work, dimensions of job burnout and work engagement in the same model. In doing so, this study provides a unique verification of job burnout as a multidimensional construct. At the same time, this study offers insights into the effect of these constructs in NPOs, unraveling the complexities that drive these NPOs' human resources (HR) processes.
Early life feeding accelerates gut microbiome maturation and suppresses acute post‐weaning stress in piglets
Authors: Choudhury R. , Middelkoop A. , Boekhorst J. , Gerrits W. J. J. , Kemp B. , Bolhuis J. E. , Kleerebezem M. 
Published: November 2021

SummaryEarly life microbiome perturbations can have important effects on host development, physiology and behaviour. In this longitudinal study, we evaluated the impact of early feeding on gut microbiome colonization in neonatal piglets. Early‐fed (EF) piglets had access to a customized fibrous diet from 2 days after birth until weaning in addition to mother's milk, whereas control piglets suckled mother's milk only. Rectal swabs were collected at multiple time points until 6 weeks of age to investigate microbiota development using 16S rRNA gene profiling. The dynamic pre‐weaning microbiota colonization was followed by a relatively stable post‐weaning microbiota, represented by Prevotella, Roseburia, Faecalibacterium, Ruminococcus, Megasphaera, Catenibacterium and Subdoligranulum. EF piglets showed an accelerated microbiota maturation, characterized by increased microbial diversity, pre‐weaning emergence of post‐weaning‐associated microbes and a more rapid decline of typical pre‐weaning microbes. Furthermore, the individual eating behaviour scores of piglets quantitatively correlated with their accelerated microbiome. Importantly, EF piglets displayed a smoother relative weight gain and tended to reach a higher relative weight gain, in addition to reduced diarrhoea scores in the first week post‐weaning. Overall, these findings demonstrate the beneficial impact of early feeding on microbiota development as well as pig health and performance during the weaning transition.
Economy and ethics in the cosmic process⋆
Authors: Hann Chris 
Published: November 2021

AbstractWhen T.H. Huxley lectured on evolution and ethics in 1893, his critique of the amoral laws of the ‘cosmic process’ left his audience puzzled. While Huxley paid little attention to political and economic institutions, this article draws attention to the historical materialism of that era and its twentieth‐century legacies. Empirically, it analyses the rise and fall of a Hungarian state farm with reference to the comparative literature on twentieth‐century socialist societies. Theoretically, socialism is considered as the combination of a materialist philosophy of history with an axial ethical impulse. In the aftermath of the collapse of the Eurasian socialist order in the 1990s, we can see why Huxley was right to deplore the ‘fanatical individualism’ of his age. His humanism resembles that of the early Karl Marx and he stands closer to Émile Durkheim than to contemporary currents in the anthropology of ethics.
THE PERFORMATIVITY OF METROPOLIZATION: How Material‐Discursive Practices Institutionalize the Prague Metropolitan Region
Authors: Coblence Alena , Sýkora Luděk 
Published: November 2021

AbstractThis article identifies a set of practices through which multiple actors, from the European Commission to local governments,performthe concept of the metropolitan region. It specifically investigates the practices and actions which brought this concept into being in the Prague metropolitan region of Czechia. We uncover how the meanings associated with the concept of the metropolitan region evolved through material‐discursive practices constitutive of regional institutionalization. The article unpacks five practices which lie behind the initial stages of regional institutionalization: advocacy, framing, customization, implementation and evaluation. It contributes to both the conceptualization and practical knowledge of metropolitan development, planning and institutionalization in three ways. First, in suggesting a set of institutionalization practices, it redirects attention towards what actorsdo. Second, it highlights the role ofmaterialitymutually intertwined withdiscursiveelements. Finally, it documents how the intersection of multiple governance levels provides key actors with the resources needed to engage in the reconceptualization and institutionalization of the metropolitan region.
Webs of reciprocity: Colonial taxation and the need for reparations
Authors: Bhambra Gurminder K. 
Published: November 2021

AbstractMy BJS lecture considered how dominant understandings of distributive justice and welfare have been conceptualised through the “nation” and argued that a more adequate framing requires them to be addressed also in the context of colonial and imperial relations. It argues that a just politics in the present has to account for this history and that one way of doing this effectively would be through a reparative frame. In this short response, I engage with the commentaries on my lecture.