bluuebunny/crossref_metadata_2025_split huggingface dataset:
The association between accountant’s competences, organisational culture and integrated reporting practices
Authors: Orobia Laura , Nturaninshaba Racheal , Bananuka Juma , Reuel Dakung Kasmwakat 
Published: August 2021

Purpose
This study aims to investigate the association between accountant’s competences, organisational culture and integrated reporting practices.

Design/methodology/approach
A questionnaire survey of 43 manufacturing firms in Mbarara district (South Western Uganda) was undertaken. The unit of inquiry was senior staff in the accounts office while the unit of analysis was the manufacturing firm. The study hypotheses were tested using regression analysis with the aid of Statistical Package for Social Sciences software version 21.

Findings
The findings revealed that while there is a positive and significant association between accountant’s competences and integrated reporting practices, the association between organisational culture and integrated reporting practices is insignificant. In the additional analysis, this study finds that accountant’s competences are significantly associated with all the content elements of an integrated report as enshrined in the International Integrated Reporting Framework of 2013. Surprisingly, organisational culture is not significantly associated with any of the content elements of an integrated report as enshrined in the International Integrated Reporting Framework of 2013.

Practical implications
To the academia, this study expands on the understanding of what matters for improvement in integrated reporting practices in an emerging economy such as Uganda whose history is characterised by civil wars and political unrest. Those in practice may use this study results to promote better reporting practices through the attraction of professional accountants with the necessary proficiencies in corporate reporting practices. The policymakers may also opt to mandate integrated reporting among manufacturing firms.

Originality/value
This study provides a first-time and in-depth understanding of the association between the accountant’s competences, organisational culture and integrated reporting practices using evidence from a developing African Country – Uganda.
Integrating manufacturing and R&D functions for better quality and product development performance
Authors: Kang Mingu , Um Ki-Hyun , Wang Shu , Park Kihyun , Colclough Simon Norheim , Park Youngwon 
Published: August 2021

PurposeThe present study aims to explore the relationship between manufacturing–research and development (R&D) integration and organizational culture in enhancing quality and product development performance (PDP).Design/methodology/approachBased on data collected from 931 manufacturing firms around world, the authors examine the proposed hypothesis by using regression analyses. In addition, PROCESS (SPSS macro) is used to test both the mediation and moderated mediation models in this study.FindingsThe findings reveal that quality management practices (QMPs) partially mediate the relationship between R&D-manufacturing integration and PDP. Further, it is found that the direct and indirect effects of R&D-manufacturing integration on PDP are stronger when the organization is characterized as participative rather than hierarchical.Originality/valueThis study, by investigating the combined effect of R&D-manufacturing integration and organizational culture on QMPs and PDP, provides practical insights into the ways that manufacturing firms effectively utilize the integration between R&D and manufacturing functions to improve QMPs and enhance PDP.
Sustaining work outcomes through human capital sustainability leadership: knowledge sharing behaviour as an underlining mechanism
Authors: Khalil Syed Haider , Shah Syed Mohsin Ali , Khalil Syed Majid 
Published: August 2021

PurposeThe current study aimed to investigate how perceived human capital sustainability leadership (HCSL) affects work outcomes (i.e. work engagement and job satisfaction), specifically through the mediating role of knowledge sharing behaviour in the hospitality industry. Building on social exchange theory and conservation of resources theory, the authors propose that knowledge sharing behaviour is an attempt to share and expand an individual's resources, which in return motivates employees during work. Furthermore, through the mediating effect of knowledge sharing behaviour, the authors attempt to provide empirical evidence for organisational actions and employees’ reciprocating actions, therefore, triggering positive contribution.Design/methodology/approachThe authors methodologically employed structure equation modelling for the analysis which includes reflective–formative higher-order construct (HOC) (i.e. HCSL). The authors tested the hypotheses with partial least square structure equation modelling (PLS-SEM) from a sample of 382 hotel employees who were selected through purposive sampling.FindingsThis study’s findings suggest that the employee engagement and job satisfaction regresses on HCSL and knowledge sharing behaviour. The study’s analysis also suggests that the relationships between the HCSL and work outcomes are mediated by knowledge sharing behaviour.Originality/valueThis study contributes to the sustainability leadership literature by looking into the integrated model of sustainable leadership from its four dimensions (i.e. sustainability leadership, ethical leadership, mindful leadership and servant leadership) and its consequences for work outcomes. Furthermore, the authors examined how knowledge sharing behaviour, being an underlining mechanism, affects these relationships, thus having implications for academia and practitioners.
“Procedure versus practice”: navigating ethical tensions in social entrepreneurship research involving vulnerable people in the developing world
Authors: Lorenzo-Afable Diana , Singh Smita , Lips-Wiersma Marjolein 
Published: August 2021

PurposeThis paper examines the ethical tensions in social entrepreneurship (SE) research by focusing on the ethical consequences of obtaining ethics approval in a university in the developed world while executing fieldwork for data collection in a developing country. It aims to offer insight into ethical research practice to protect vulnerable research participants from being further silenced and marginalised by the dominant social order that developed world universities embody.Design/methodology/approachThe ethical tensions are described through narratives drawn from a Filipino Ph.D. candidate's experience. The candidate obtained ethics approval from the university in New Zealand and collected interview data from social enterprise beneficiaries in the Philippines. A critical reflexive lens carves a space for a deepened understanding of these ethical tensions.FindingsThis paper offers critical insights into ethical SE research involving participants from vulnerable communities. These insights suggest that closer consideration needs to be given to contextual sensitivity, particularly on the part of researchers and research ethics committees, in crafting ethical data collection protocols. Findings also show how it is important for the indigenous researcher to filter ethical protocols through their local knowledge.Originality/valueThe paper uses critical reflexivity to examine ethical tensions in SE research involving vulnerable beneficiaries. It offers insights into ethical research procedures and practices that engender mindfulness of the contextual and relational aspects of doing SE research in the developing world.
Can blockchain-technology fight corruption in MNEs’ operations in emerging markets?
Authors: Davis Matthew , Lennerfors Thomas Taro , Tolstoy Daniel 
Published: August 2021

PurposeThe purpose of the study is to explore, with anchorage in theories about the normalization of corruption, under what conditions blockchain technology can mitigate corruptive practices of multinational enterprises (MNEs) in emerging markets (EMs).Design/methodology/approachBy synthesizing a technological perspective and theory on corruption, the authors examine the feasibility of blockchain for fighting corruption in MNEs’ business operations in EMs.FindingsBlockchain technology is theorized to have varying mitigating effects on the rationalization, socialization and institutionalization of corruption. The authors provide propositions describing the effects and the limitations of blockchain for mitigating corruption in EMs.Social implicationsThis paper offers a perspective for how to tackle acute business problems and social problems pronounced in international business but also prevailing elsewhere.Originality/valueThe study contributes to literature in international management by systematically exploring how and under what conditions blockchain can mitigate the normalization of corruption.
Impact of foreign directors on carbon emissions performance and disclosure: empirical evidence from France
Authors: Mardini Ghassan H. , Elleuch Lahyani Fathia 
Published: August 2021

Purpose
Drawing on multiple theoretical approaches, this study aims to investigate whether the presence of foreign directors on the board is associated with a company’s carbon emissions performance (CP) and carbon disclosure (CD).

Design/methodology/approach
The sample comprises 67 non-financial listed firms from the Société des Bourses Françaises 120 index for the period 2010–2018 and the analysis relies on carbon reports from the carbon disclosure project, using a panel data analysis based on random-effects regression.

Findings
The paper finds that having foreign directors has a positive significant impact on both aspects of carbon emissions (CE), namely, CP and CD. Foreign directors’ incentives to reveal extensive sustainability information depend on the volume of CE. The findings also indicate that foreign directors are more engaged in enhancing environmental transparency and lowering information asymmetry to maintain/ improve corporate legitimacy.

Practical implications
The findings show that foreign directors play a vital role as one of the main pillars of a carbon model for sustainable carbon activities and disclosure. The evidence has important insights for the managers of French listed firms, shareholders and regulators.

Social implications
The evidence underlines the value of foreign directors as a critical resource that enhances CE strategic decisions. Thus, the findings are valuable to managers, as they may consider balancing between foreign and local directors to benefit from a rich heterogeneous resource encompassing the diverse merits of both types of directors, with particular emphasis on foreign directors’ international exposure and experience.

Originality/value
This study offers significant insights, as it examines the relationship between foreign directors and both the CP and CD in the French context, which is characterized by a non-English civil law system and the issuing of many environmental, climate and emission control laws.
Bi-level optimization of long-term highway work zone scheduling considering elastic demand
Authors: Li Yang , Fan Wei 
Published: August 2021

Purpose
More and more work zone projects come with the needs of new construction and regular maintenance-related investments in transportation. Work zone projects can have many significant impacts socially, economically and environmentally. Minimizing the total impacts of work zone projects by optimizing relevant schedules is extremely important. This study aims to analyze the impacts of scheduling long-term work zone activities.

Design/methodology/approach
Optimal scheduling of the starting dates of each work zone project is determined by developing and solving using a bi-level genetic algorithm (GA)–based optimization model. The upper level sub-model is to minimize the total travel delay caused by work zone projects over the entire planning horizon, whereas the lower level sub-model is a traffic assignment problem under user equilibrium condition with elastic demand.

Findings
Sioux Falls network is used to develop and test the proposed GA-based model. The average and minimum total travel delays (TTDs) over generations of the proposed GA algorithm decrease very rapidly during the first 20 generations of the GA algorithm; after the 20th generations, the solutions gradually level off with a certain level of variations in the average TTD, showing the capability of the proposed method of solving the multiple work zone starting date optimization problem.

Originality/value
The proposed model can effectively identify the near-optimal solution to the long-term work zone scheduling problem with elastic demand. Sensitivity analysis of the impact of the elastic demand parameter is also conducted to show the importance of considering the impact of elastic demand parameter.
Comparison of macroinvertebrate assemblages in a stream before and after fine sedimentation by deer‐induced forest floor degradation
Authors: Nakagawa Hikaru 
Published: August 2021

AbstractJapan's Sika deer (Cervus nippon) population has steadily increased since the 1990s. Consequent overgrazing of forest floor vegetation has created denuded slopes and increased the fine‐sediment input to nearby headstreams. Given the continuous structure of rivers, it is likely that upstream forest and headstream ecosystems ultimately impact the ecology of downstream ecosystems. To test this prediction, I investigated the taxonomic composition and habitat characteristics of stream macroinvertebrates before and after fine sedimentation infiltration. Fine sedimentation resulted in coverage of highly productive coarse substrates with fine sand and reduced the macroinvertebrate abundance and taxonomic diversity. These changes were influenced by habitat preference; taxa with coarse substrate preference decreased in abundance, while the abundance of taxa that prefer fine substrates increased. However, large armored caddisflies (Goera spp.) dominated after the fine sedimentation, despite their preference for coarse substrates. This rise likely results from the concurrent reduction in the number of the predatory cyprinid fish species, Tribolodon hakonensis, as large armored caddisflies have often been reported to be invulnerable to predation by fishes such as salmonids and sculpins. However, large cyprinids, which are abundant in Japanese rivers, can effectively forage “hard‐armored” organisms using their well‐developed pharyngeal teeth. Collectively the results provide insight regarding the catchment‐scale impacts of deer‐induced forest floor degradation and will help to inform conservation and management efforts.
Evidence‐supported interventions for children in care: Does Treatment Foster Care Oregon (TFCO) fit within the UK context?
Authors: Waterman Colin 
Published: July 2021

AbstractTreatment Foster Care Oregon (TFCO) is one of a number of systemic, therapeutic ‘family focused’ models brought from the USA to Europe in recent decades. This paper looks at a large‐scale implementation of TFCO and how its systemic principles sought to positively impact the ‘looked after children's’ sector within the UK. However, following a 15‐year government‐driven nationwide implementation initiative, only one UK TFCO site remains, despite the efforts of many skilled and dedicated workers striving to sustain it across the country. This paper explores some of the factors that contributed to the rise and fall of TFCO in Britain, outlining implementation challenges and the learning gained through the UK implementation of TFCO.Practitioner points

Treatment Foster Care Oregon (TFCO) is a coherent programme for children and young people who display pronounced, anti‐social behaviour

When an alternative family‐based placement is required—and where a return home is feasible—TFCO might be an intervention to consider

The USA and UK are very different contexts, which makes the transportability of evidence‐based programmes challenging

The USA and UK are very different contexts, which makes the transportability of evidence‐based programmes challenging
The Case of Mister X (Formerly Miss X): Intersexuality in Modern Kenya and the Ethics of History Writing (c. 1940‐present)
Authors: Moskowitz Kara 
Published: August 2021

AbstractRelying on fragmented archival records, this article examines the life of Mr X – an intersex Kenyan – who was raised as a girl but, after a surgical operation in London in 1968, became a man. With assistance from officials, the wealthy and well‐educated Mr X received new identity documents, which recognised him as male and, in turn, preferential land access. Mr X's story makes clear the importance of class in decolonising Kenya and reveals how state power could deeply shape Kenyan lives. Indeed, the state produced most of the archival traces on Mr X's life. This history not only offers rare insight into the life of an intersex Kenyan in the mid‐twentieth century, but it also raises questions about biography and historical evidence, how we piece together human stories in spite of the epistemology and erasure of the archives, and how we do so ethically. Given ethical concerns about maintaining Mr X's anonymity to protect his family from stigmatisation and discrimination, I withhold some available information. Where possible, though, I enrich the evidentiary fragments by rendering the context in detail and drawing on comparative contemporaneous accounts of intersex Kenyans. The conclusion explores contemporary Kenya's legal recognition of intersex identity and gestures to the building of a new intersex archive.
Quantifying risk of injury from usual alcohol consumption: An instrumental variable analysis
Authors: Ye Yu , Cherpitel Cheryl J. , Terza Joseph V. , Kerr William C. 
Published: August 2021

AbstractBackgroundNumerous studies of roadside accidents among emergency room patients show elevated risk of injury from acute alcohol consumption, i.e., recent drinking precedes the injury event. The observed effects are large and show a dose–response relationship. In contrast, studies quantifying the association between injury risk and chronic consumption, such as past‐year average volume, show lower relative risk estimates than those from acute consumption.MethodsCombining data from 4 waves of US National Alcohol Surveys (NAS) for years 2000–2015 (N = 29,571, 53% overall cooperation rate), we estimated the risk of any past‐year injury from past‐year volume using logistic regression. This was contrasted with an instrumental variable (IV) analysis utilizing a 2‐stage residual inclusion (2SRI) approach to estimate injury risk from volume, which adjusted for unobserved confounders using state beer and spirits tax rates, zip code‐level outlet and bar density, and control state status as instruments.ResultsBased on the combined US population surveys and controlling for sociodemographics, using conventional logistic regression, the odds ratios of injury from an average volume of 1, 2, and 5 drinks per day were 1.12 [95% confidence interval: 1.02, 1.24], 1.10 [1.00, 1.22], and 1.04 [0.88, 1.22], respectively. These compared with 1.67 [1.00, 2.78], 2.38 [0.87, 6.54], and 6.98 [0.57, 85.89] using the IV method. The proportion of injury attributed to alcohol also increased in magnitude, from 6.2% [0.3%, 11.9%] using the conventional approach to 17.9% [8.2%, 27.7%] using the IV method.ConclusionsThe association between injury and chronic alcohol consumption may be confounded by unobserved factors, resulting in a possible downward bias of the risk estimate.
Effects of prenatal alcohol exposure on cognitive and behavioral development: Findings from a hierarchical meta‐analysis of data from six prospective longitudinal U.S. cohorts
Authors: Jacobson Joseph L. , Akkaya‐Hocagil Tugba , Ryan Louise M. , Dodge Neil C. , Richardson Gale A. , Olson Heather Carmichael , Coles Claire D. , Day Nancy L. , Cook Richard J. , Jacobson Sandra W. 
Published: August 2021

AbstractBackgroundCognitive and behavioral sequelae of prenatal alcohol exposure (PAE) continue to be prevalent in the United States and worldwide. Because these sequelae are also common in other neurodevelopmental disorders, researchers have attempted to identify a distinct neurobehavioral profile to facilitate the differential diagnosis of fetal alcohol spectrum disorders (FASD). We used an innovative, individual participant meta‐analytic technique to combine data from six large U.S. longitudinal cohorts to provide a more comprehensive and reliable characterization of the neurobehavioral deficits seen in FASD than can be obtained from smaller samples.MethodsMeta‐analyses were performed on data from 2236 participants to examine effects of PAE (measured as oz absolute alcohol/day (AA/day)) on IQ, four domains of cognition function (learning and memory, executive function, reading achievement, and math achievement), sustained attention, and behavior problems, after adjusting for potential confounders using propensity scores.ResultsThe effect sizes for IQ and the four domains of cognitive function were strikingly similar to one another and did not differ at school age, adolescence, or young adulthood. Effect sizes were smaller in the more middle‐class Seattle cohort and larger in the three cohorts that obtained more detailed and comprehensive assessments of AA/day. PAE effect sizes were somewhat weaker for parent‐ and teacher‐reported behavior problems and not significant for sustained attention. In a meta‐analysis of five aspects of executive function, the strongest effect was on set‐shifting.ConclusionsThe similarity in the effect sizes for the four domains of cognitive function suggests that PAE affects an underlying component or components of cognition involving learning and memory and executive function that are reflected in IQ and academic achievement scores. The weaker effects in the more middle‐class cohort may reflect a more cognitively stimulating environment, a different maternal drinking pattern (lower alcohol dose/occasion), and/or better maternal prenatal nutrition. These findings identify two domains of cognition—learning/memory and set‐shifting—that are particularly affected by PAE, and one, sustained attention, which is apparently spared.