bluuebunny/crossref_metadata_2025_split huggingface dataset:
Do assurance and assurance providers enhance COVID-related disclosures in CSR reports? An examination in the UK context
Authors: Albitar Khaldoon , Al-Shaer Habiba , Elmarzouky Mahmoud 
Published: May 2021

Purpose
The COVID-19 pandemic has been adding pressures on companies to commit to their social and ethical responsibilities. Corporate social responsibility (CSR) reporting is the main tool through which companies communicate their social behaviour and the need for credible information is censorious during the crisis. This paper aims to measure the level of COVID-19 disclosures in CSR reports by using an automated textual analysis technique based on a sample of UK companies and investigate whether the level of disclosure is enhanced for companies that subject their CSR reports to an assurance process.

Design/methodology/approach
The study sample consists of FTSE All-share non-financial listed companies. The authors use a computer-aided textual analysis, and we use a bag of words to capture COVID-related information in the CSR section of the firm’s annual reports.

Findings
The results suggest that the existence of independent external assurance is significantly and positively associated with the provision of COVID-19 information in CSR reports. The authors also find that when assurance is provided by Big 4 accountancy firms, the disclosure of COVID-related information is enhanced. Furthermore, large companies are more likely to disclose COVID-related information in their CSR reports that are externally assured from top-tier accountancy firms, suggesting that assurance could be a burden for smaller firms. Overall, the findings suggest that assurance on CSR reports provides an “insurance-like” protection that mitigates the risks and signals the management’s ethical behaviour during the pandemic.

Practical implications
The study approach helps to assess the level of corporate engagement with COVID-19 practices and the extent of related disclosures in CSR reports based on the COVID-19 Secure Guidelines published by the UK government. This helps to emphasise how companies engage and communicate COVID-19-related information to stakeholders through CSR reports and ensure a safe working environment during this pandemic. Managers will need to assess the costs and benefits of purchasing assurance on CSR disclosures, giving the ethical signal that assurance sends to the market and protection that it covers during the crisis.

Originality/value
This paper provides a shred of unique evidence of the impact of the existence of external assurance and the type of assurer on the disclosure of COVID-related information in CSR reports. To the best of authors’ knowledge, no study has yet investigated the corporate disclosure on an unforeseen event in CSR reports and the role of CSR assurance in this respect.
Events’ external stakeholders and their influence strategies in tourism: perspectives from Borneo
Authors: Tiew Fidella , Holmes Kirsten , de Bussy Nigel 
Published: May 2021

Purpose
The purpose of this paper is to examine external event stakeholders’ strategic actions to advance their interests in tourism events, based on their resource relationships with the event. It takes the novel approach of examining stakeholder influence strategies from the external stakeholder perspective.

Design/methodology/approach
The study used a qualitative case study research design, with five government-owned tourism events in Sarawak, involving primary data from 37 interviews with external stakeholders.

Findings
The stakeholders perceived that they were not overly dependent on the events studied due to their short duration. Two types of resource relationships were found: event-dependent stakeholders and event non-dependent stakeholders. Stakeholders were found to be deploying various influence strategies, which were largely subtle, positive and collaborative in nature, regardless of whether they were event-dependent or event non-dependent stakeholders.

Research limitations/implications
The findings are limited to the context examined in this study. Going forward, stronger public–private partnerships and formalised resource relationships are needed to ensure continuity of resource supplies and greater event innovation.

Originality/value
The study adds to the knowledge of how event external stakeholders exert their influence in accordance with their interests and resource dependency relationship with government-owned tourism events in the context of Sarawak, Borneo.
Striving for balance: women entrepreneurs in Brazil, their multiple gendered roles and Covid-19
Authors: Ayatakshi-Endow Sukanya , Steele Jiselle 
Published: May 2021

PurposeThis paper aims to explore how women entrepreneurs in Brazil are managing their businesses and gendered role expectations at home in the context of Covid-19. Using the lenses of business-family interface theoretical construct, the paper seeks to explain how women are navigating the business and family commitments in the pandemic context.Design/methodology/approachThis paper adopts the interpretivist approach using Gioia methodology and 13 individual semi-structured interviews with women entrepreneurs in Rio De Janeiro, Brazil.FindingsThe findings demonstrate that women implement numerous strategies including reliance on social relationships within the family, and externally, to manage the home-business expectations. The findings also reveal entrepreneurial resilience and adaptability in the face of a crisis that marks how women entrepreneurs navigate challenges in their entrepreneurial journeys.Originality/valueThis paper contributes to the gender and entrepreneurship literature by giving greater visibility to women entrepreneurs in developing society in the context of the pandemic. This paper also demonstrates how negotiating gender roles can empower women entrepreneurs to challenge gendered norms.
Application of the constitutional principle of generality in Spanish companies’ taxation. A compared study to Portugal
Authors: Rodrigues Aldeia Susana Cristina 
Published: May 2021

Purpose
This paper aims to analyse how constitutional law and corporate income tax (CIT) law, in the Iberian Peninsula, addresses the tax justice principle of generality. Also, it has as an intention to understand the dimension of tax exemptions predicted in the CIT law of both countries.

Design/methodology/approach
It analyses several data sources from Spain and Portugal, between them constitutions laws, CIT laws, general tax laws and some constitutional court cases. Furthermore, it uses the content analysis method to identify the level of exemptions and tax benefits present in the CIT law.

Findings
The results show that constitutional laws reserve a section to regulate tax issues, that it can present major or minor development. The Spanish article 31 explains the tax system and the Portuguese articles of 103 and 104 explain not only the tax system but also gives instructions about how must occur income, property and consumption taxation. Both jurisdictions, do not refer expressly to the generality principle, nevertheless, it has an implicit presence in the Supreme law and the same happen in the CIT law. They predict that all legal entities, public and private ones, have to contribute to financing the public expenditure. Furthermore, the respect to generality principle implies that tax income exemptions have to be justified, otherwise it can configure a break of the researched fundamental. In researched cases, the Spanish CIT have present more tax exemptions than Portugal, which can lead to consider a relation between the level of corporate contribution to income tax revenues collection and the tax exemptions predicted in the CIT law.

Originality/value
It allows understanding the difference between tax jurisdictions in the tax principles domain.
Blockchain technology development and implementation for global logistics operations: a reference model perspective
Authors: Kamran Rukshanda , Khan Nasreen , Sundarakani Balan 
Published: May 2021

Purpose
Blockchain technology offers a lot of potential benefits in supply chain management. However, there is a need of a reference model which addresses the gaps in existing frameworks. This paper aims to propose a blockchain technology-based reference model which can be applied to global logistics operations.

Design/methodology/approach
The researchers have integrated the fit-for-purpose theoretical framework and prototyping methodology to design the reference model, a blockchain-based logistics, tracking and traceability system (BLTTS). The researchers demonstrated the application of the reference model through a health-care supply chain case study. The proposed BLTTS can be implemented across global logistics operations for business performance improvement.

Findings
The research provides a framework and recommendations for global companies to consider when adopting the blockchain technology for implementation. The researchers found that the Ethereum blockchain technology improves security of the data shared within the block through the secure hashing algorithm 1. The hash algorithm ensures anonymity of the involved parties. The model integrates blockchain with supply chain thus creating transparent process, efficiency and real-time communication.

Research limitations/implications
The reference model will offer a better solution to global logistics operations challenges. It provides recommendations to key stakeholders involved in logistics operations segment of the logistics industry while adopting blockchain technology. Apart from the methodological limitation of the study, the system compatibility and the layer configuration aspects might be posing potential challenges while upscaling the implementation.

Originality/value
The proposed reference model overcomes the drawbacks of existing models as it integrates Ethereum technology. In addition, the researchers have applied the model to demonstrate its functioning in real-time environment, which could guide for future research.
Social network influences on integrated reporting adoption and implementation – a UK perspective
Authors: Robertson Fiona 
Published: May 2021

PurposeThis paper aims to investigate social influences on the UK integrated reporting (<IR>) adoption and implementation.Design/methodology/approachThe study was based on in-depth semi-structured interviews with 36 senior executives actively involved in <IR> within 17 organisations.FindingsMain social influences on adoption externally were reported design consultants and to a lesser extent, external auditors, primarily to legitimise <IR>. Internal influences were board support for <IR>, with the main driver being the mind-set of the CFO/Chairman to drive sustainability throughout the organisation or to regain trust in society. Social influences aiding further diffusion at the implementation stage came from three external sources: business networks; report design consultants; and external auditors. Internal influences in driving <IR> diffusion within organisations were identified in five functional areas, with finance, sustainability and communications functions exerting the greatest external influence on the diffusion of <IR>.Research limitations/implicationsThis research study was limited by the small sample of organisations that participated, although significant efforts were made to ensure that the sample incorporated the majority of early adopter UK organisations who demonstrated best practice in <IR>. Therefore, the findings are specific to the research context and do not represent statistical generalisations.Practical implicationsEmpirical evidence identifying social influences from a practitioner perspective provides recommendations as to how <IR> may be further diffused in the future.Social implications<IR> creates the potential to significantly improve the long-term health of corporations and the external environment they impact through consideration of the three indivisible and integrated dimensions of sustainable development, the economy, society and the environment and can contribute to a sustainable society by providing the opportunity for organisations to respond to the UN Sustainable Development Goals. This highlights the significance of the research, which aims to gain insights into <IR> social influences which can assist in the adoption and implementation of <IR>.Originality/valueThis is the first comprehensive study of social influences on the <IR> adoption and implementation practices in the UK. It incorporates recommendations to improve the likelihood of subsequent adoption and diffusion of <IR> based on the findings.
Do academic and professional institutions promote the awareness and knowledge of Islamic banking and finance in Nigeria?
Authors: Umar Umar Habibu , AbuBakar Mustapha , Baita Abubakar Jamilu , Kademi Tasiu Tijjani , Haron Md Harashid 
Published: May 2021

Purpose
The purpose of this study is to examine the contribution of academic and professional institutions in promoting the awareness and knowledge of Islamic banking and finance in Nigeria.

Design/methodology/approach
The data were generated through a documentary research method by examining the Benchmark Minimum Academic Standards (BMAS) for Nigerian universities and Nigerian university curricula for the relevant undergraduate programs, as well as examination syllabi and training brochures for the relevant professional associations.

Findings
The study found that universities do not promote significantly the awareness and knowledge of Islamic banking and finance. Similarly, the relevant professional associations through their examinations and training programs contribute little or nothing to the promotion of awareness and knowledge.

Research limitations/implications
This study solely relied upon documentary evidence upon which the findings were based. In addition, for academic institutions, only undergraduate BMAS and curricula were examined.

Practical implications
There should be collaborations between the National University Commission of Nigeria, relevant Islamic and non-Islamic professional bodies and Nigerian Universities to ensure that courses (subjects) that could promote the awareness and knowledge of Islamic banking and finance are fully integrated into academic and professional curricula and training programs.

Social implications
The integration of an adequate number of relevant courses/topics into academic curricula and professional institution examination syllabi and their Mandatory Continuing Professional Development programs would greatly contribute to the production of competent and skillful employees to work for the growth and development of the Islamic banking and finance industry.

Originality/value
This study provides better ways of ensuring that knowledgeable and qualified employees are produced to work for the sustainability of the global Islamic banking and finance industry.
Overview of money laundering laws after 2020 amendments in Pakistan
Authors: Anwar Muhammad Fahad , Uz Zaman Qamar , Ashraf Rana Umair , Ul Hassan Syed Iftikhar , Abbas Khurram 
Published: May 2021

Purpose
This paper aims to provide a review of Anti-Money-Laundering (AML) after the latest amendments, i.e. Anti-Money Laundering Act of 2020 in Pakistan.

Design/methodology/approach
This paper performs a detailed review of AML and related laws and amendments to record notable changes and improvements in the recent amendments and drew a comparison among these legal amendments.

Findings
This paper finds that recent amendments are essential and judiciously crafted to cover the legal clinches, ensuring effective implementation of AML laws and positive expected outcomes for Pakistan.

Originality/value
This paper is unique in the context of the ongoing struggle against money laundering (ML) in Pakistan; covering the legal progress of Pakistan regarding ML, corruption and terrorism financing.
Can a professional learning community deliver career development learning?
Authors: Gander Michelle , McInnes Margot 
Published: May 2021

Purpose
The professional development needs of university professional staff are an under-researched area. More data were needed to understand their needs to ensure that employers invest their resources appropriately. A conceptual framework is developed for the workplace learning of career development activities using concepts of professional learning communities, adult learning and non-formal learning. The purpose of this study was to evaluate the success of a professional development network in meeting the needs of university professional staff after a re-structure.

Design/methodology/approach
A case study of the development of a staff career network at an Australian university after a restructure is presented. An online survey was sent to 75 staff who had attended at least one professional development event. Quantitative and qualitative data were analysed using descriptive statistics and thematic analysis.

Findings
This study has shown that a university professional staff career network has been a positive influence for its participants after an organisational restructure. The value of this network was to increase confidence and provide opportunities for self-improvement, career planning and networking.

Originality/value
A conceptual model integrating the concepts of professional learning communities, adult learning and non-formal learning has resulted in a model of social non-formalised workplace learning that may be of use in other contexts to improve staff motivation, outside of more formal learning opportunities.
Protective effect of hydro-alcoholic extract ofachillea millefoliumon renal injury and biochemical factors in streptozotocin-induced diabetic rats
Authors: Karimi Arash , Niazkar Hamid Reza , Sefidmooye Azar Pouria , Tutunchi Helda , Karimi Mozhde , Asghariazar Vahid , Kooshki Fateme 
Published: May 2021

PurposeHerbal medicine has been used for the management of complications of diabetes. The purpose of this paper is to examine the anti-diabetic effects ofAchillea millefoliumextract on diabetic rats.Design/methodology/approachTo this aim, 32 male Wistar rats were randomly assigned into four groups in which each group comprised eight rats. The four experimental groups were as follows: control group, diabetic control (DC) group (STZ; 50 mg/kg), diabetic rats, receiving 250 mg/kg hydro-alcoholic extract of theA. millefolium(DAM) and diabetic rats, receiving 5 mg/kg glibenclamide (DG). After 21 days of the treatment course, tissues of the kidney and blood samples were collected for histopathological, biochemical and molecular analysis.FindingsThe concentration of malondialdehyde (MDA) and glucose serum were markedly reduced in the DC group while significantly increased in DG and DAM groups (1.11 ± 0.57 to 19.4 ± 3.5 and 17.8 ± 1.2p = 0.002 and 325 ± 0.18 to 223 ± 0.11 and 211 ± 0.32p = 0.02, respectively). Also, the activities of glutathione peroxidase (GPx) and superoxide dismutase (SOD) were markedly reduced in the DC group while significantly increased in DAM and DG groups (9.1 ± 2.21 to 18.7 ± 3.81 and 14.9 ± 3.1p = 0.03 andp = 0.02, respectively). The concentrations of creatinine, blood urea nitrogen (BUN) and urea were substantially decreased in DAM and DG groups as compared with the DC group (0.49 ± 0.02 to 0.27 ± 0.01 and 0.25 ± 0.01p = 0.01, 15.6 ± 2.1 to 7.2 ± 0.68 and 8.6 ± 1.2p = 0.02 and 114 ± 9.4 to 59.8 ± 5.2 and 64 ± 5.2p = 0.03, respectively). Also, Bcl-2-associated X protein (BAX) expression was significantly decreased in DAM and DG groups as compared with the DC group (1.3 ± 0.32 to 0.91 ± 0.03 and 0.93 ± 0.02p= <0.01) and Bcl-2 expression were significantly increased in DAM and DG groups as compared with the DC group (0.42 ± 0.05 to 0.88 ± 0.07 and 0.85 ± 0.06p = 0.01).Originality/valueDiabetes led to degenerative damages in the kidney of rats and increased the mRNA level of Bax, while treatment withA. millefoliumcould protect the kidney tissue against diabetes complications and increased the mRNA expression of Bcl-2. This study indicated thatA. millefoliumextracts not only improves renal function as a result of anti-oxidant activity but also modulates some biochemical factors in diabetic rats.
Geopolitical risk, economic growth, economic uncertainty and international inbound tourism: an Indian Illustration
Authors: Ghosh Sudeshna 
Published: May 2021

PurposeThis paper aims to consider the role of geopolitical risk in explaining tourism demand in India, a major tourist destination of the Asian region. Furthermore, the study also considers how in addition to geopolitical risk, economic policy uncertainty, economic growth, exchange rate, inflation and trade openness impact tourism demand.Design/methodology/approachThe Bayer and Hanck (2013) method of cointegration is applied to explore the relationship between geopolitical risk and tourism demand. Furthermore, the study has also used the auto distributed lag model to determine whether there is a long-run cointegrating association between tourism demand, geopolitical risk, economic policy uncertainty, economic growth, exchange rate and trade openness. Finally, the vector error correction model confirms the direction of causality across the set of the major variables.FindingsThis paper finds that geopolitical risk adversely impacts inbound international travel to India. This study also obtains the consistency of the results across different estimation techniques controlling for important macro variables. The Granger causality test confirms the unidirectional causality from geopolitical risk to tourism and further from economic uncertainty to tourism. The findings from the study confirm that geopolitical risks have long-term repercussions on the tourism sector in India. The results indicate that there is an urgent need to develop a pre-crisis management plan to protect the aura of Indian tourism. The tourism business houses should develop skilful marketing strategies in the post-crisis to boost the confidence of the tourists.Research limitations/implicationsThis paper provides valuable practical implications to tourism business houses. The tourism business houses can explore geopolitical risk measure and economic policy uncertainty measure to analyse the demand for international tourism in India. Further, the major stakeholders can establish platforms to help tourists to overcome the fear associated with geopolitical risk.Originality/valueThis study is the first of its kind to explore the geopolitical risks and their long-run consequences in the context of tourism in India. The study puts emphasis on the role of national policy to maintain peace otherwise it would be detrimental to tourism.