bluuebunny/crossref_metadata_2025_split huggingface dataset:
Does XBRL help improve data processing efficiency?
Authors: Rao Yanchao , Guo Ken Huijin 
Published: October 2021

PurposeThe US Securities and Exchange Commission (SEC) requires public companies to file structured data in eXtensible Business Reporting Language (XBRL). One of the key arguments behind the XBRL mandate is that the technical standard can help improve processing efficiency for data aggregators. This paper aims to empirically test the data processing efficiency hypothesis.Design/methodology/approachTo test the data processing efficiency hypothesis, the authors adopt a two-sample research design by using data from Compustat: a pooled sample (N = 61,898) and a quasi-experimental sample (N = 564). The authors measure data processing efficiency as the time lag between the dates of 10-K filings on the SEC’s EDGAR system and the dates of related data finalized in the Compustat database.FindingsThe statistical results show that after controlling for potential effects of firm size, age, fiscal year and industry, XBRL has a non-significant impact on data efficiency. It suggests that the data processing efficiency benefit may have been overestimated.Originality/valueThis study provides some timely empirical evidence to the debate as to whether XBRL can improve data processing efficiency. The non-significant results suggest that it may be necessary to revisit the mandate of XBRL reporting in the USA and many other countries.
Socio-economic determinants of smallholder mixed crop-livestock farmers’ choice of climate change adaptation in the drylands of Northern Ethiopia
Authors: Menghistu Habtamu Taddele , Tesfay Girmay , Abraha Amanuel Zenebe , Mawcha Gebrehiwot Tadesse 
Published: October 2021

Purpose
This paper aims to understand the perception of smallholder farmers on climate change, identify major livestock related climate change adaptation (CCA) strategies and their determinants in selected neighboring districts of Tigray and Amhara regions of Ethiopia.

Design/methodology/approach
A total of 416 household heads were involved in a questionnaire survey using a multistage sampling approach. To understand the socio-economic factors that influence farmers’ perception on climate change (CC) and/or variability, a binary logit model was used. Multinomial logit model was used to identify the determinants of smallholder farmers’ choices of adaptation strategies.

Findings
Milk reduction, weight loss, feed shortage and frequent animal disease outbreak were indicated as major impacts of CC on livestock production. About 86.2% of the farmers’ exercise CCA measures where livestock health care and management (25%), followed by livelihood diversification (21.5%) and shifting and diversification of livestock species (20.9%) were the top three adaptation measures implemented. Education, knowledge on CCA strategies, access to veterinary service and extension, market access, annual income, non-farm income, total livestock unit, sex of household head and household size were the major determinant factors to farmers’ choice of CCA.

Research limitations/implications
Concerned authorities working in CC related sectors should give due attention to improve smallholder farmers’ access to extension and veterinary services, market access and climate information to enhance their adaptive capacity to CC impacts. In addition, incorporating climate change awareness trainings into the existing extension packages is crucial to enhance the awareness of farmers on climate change and implement appropriate adaptation strategies. Moreover, it is very essential to provide appropriate herd management and marketing strategy based on the production system to avoid the significant price reduction during drought periods.

Practical implications
Concerned authorities working in CC related sectors should give due attention to improve smallholder farmers’ access to extension and veterinary services, market access and climate information to enhance their adaptive capacity to CC impacts. In addition, incorporating climate change awareness trainings into the existing extension packages is crucial to implement appropriate adaptation strategies. Moreover, it is very essential to provide appropriate herd management and marketing strategy based on the production system to avoid the significant price reduction during drought periods.

Originality/value
This research is focused on smallholder crop-livestock farmers, livestock-based CCASs and presents the determinant factors to their choice of adaptation.
Work–family conflict, family well-being and organizational citizenship behavior: a moderated mediation model
Authors: Lin Quan , Guan Wanchao , Zhang Nana 
Published: October 2021

Purpose
This study aims to examine the consequences of work–family conflict and explore the mechanism by which it influences organizational citizenship behavior from the perspective of changes in and preservation of family well-being (emotional resources).

Design/methodology/approach
Work–family conflict has always been an important research topic in the field of organizational behavior; scholars have studied the relationship between it and organizational citizenship behavior from different perspectives. To better understand the mechanism of work–family conflict on organizational citizenship behavior, we use a longitudinal design and analyze the multi-stage matching data of 209 employees and their superiors from six cities in southern China. The authors construct a theoretical model based on the conservation of resources theory to explore the mechanism by which work–family conflict influences organizational citizenship behavior when taking employees’ family well-being as a mediator and work–family segmentation preference as the boundary condition.

Findings
Work–family conflict has a significant negative effect on family well-being and this effect is moderated by work–home segmentation preferences. Work–family conflict also has a significant indirect effect on organizational citizenship behavior through family well-being and this indirect effect is enhanced by an increase in the level of preference for work–home segmentation.

Originality/value
This study enriches our knowledge of the moderating variables in the study of work–family relationships from the perspective of individual personality traits. It also provides a new perspective for the study of such relationships in the context of Chinese family culture.
Determinants of shadow economy in OIC and non-OIC countries: the role of financial development
Authors: Khan Shabeer , Abdul Hamid Baharom , Rehman Mohd Ziaur 
Published: October 2021

PurposeThe purpose of this paper is to empirically investigate the determinants and the impact of financial development on shadow economy in OIC countries and then compared with non-OIC countries.Design/methodology/approachThe study applies advanced panel GMM technique.FindingsThe study finds that macro-variables (unemployment, economic growth, money supply and foreign trade) and institutional variables reduce shadow economy both in OIC and non-OIC countries. The study also explores that financial development mitigates shadow economy; however, its impact is significantly less in case of OIC economies compared to the non-OIC countries.Research limitations/implicationsSince the focus of this study is OIC countries vs non-OIC countries, the research only includes discussion about shadow economy in 42 OIC member states and 99 non-OIC economies. The decision to restrict the study to 42 OIC economies and 99 non-OIC nations is due to the availability of data.Practical implicationsThe study suggests that free market and good business environment in the formal economy are the keys to have less shadow economy. Good institutional setup and ease in regulations can attract firms and businesses from informal sector to the official economy, while political instability is one of the main factors for having large size of shadow economy.Social implicationsThe OIC member countries should implement policies which improve accessibility to finance of every citizen of the country.Originality/valueDespite the growing importance of shadow economy, the literature investigating determinants and the role of financial development in shadow economy is scarce. To the best of the authors' knowledge, there is no literature that examined the shadow economy in the context of OIC member countries. Furthermore, this study has covered a large number of OIC and non-OIC economics over time and across different groups using largest data and advanced panel GMM techniques.
Factors contributing to Gen Z's deep learning: investigating undergraduates' course experience in Malaysian private higher education institutions
Authors: Thien Lei Mee , Leong Mi-Chelle , Por Fei Ping 
Published: October 2021

PurposeThis study aims to examine the relationship between undergraduates' course experience and their deep learning approach and to identify areas of improvement to facilitate students' deep learning in the private higher education context.Design/methodology/approachData were collected from 844 Malaysian undergraduate students who studied in six private higher education institutions (HEIs) in Penang and Selangor. This study used partial least squares structural equation modelling (PLS-SEM) for data analysis.FindingsThe findings revealed that good teaching and appropriate assessment have no significant relationship with deep learning. Generic skills, clear goals and standards, appropriate workload and emphasis on independence are positively related to deep learning. Generic skills and emphasis on independence are two domains that deserve attention to enhance deep learning among undergraduates.Practical implicationsLecturers need to focus on to the cultivation of generic skills to facilitate students' deep learning. Student autonomy and student-centred teaching approaches should be empowered and prioritised in teaching and learning.Originality/valueThe current study has its originality in providing empirical findings to inform the significant relationship between dimensions of course experience and deep learning in Malaysian private HEIs. Besides, it also identifies the areas of improvement concerning teaching and learning at the private HEIs using importance-performance matrix analysis (IPMA) in a non-Western context.
Exoskeleton for lower extremities based on Indian anthropomorphism with gait allowance: design and development
Authors: C.R. Abhilash , Murali Sriraksha , Haq M. Abdul , Bysani Tanay N. , Narahari N.S. 
Published: October 2021

Purpose
In certain industrial operations, workers are required to stand for a prolonged duration. This leads to muscular fatigue in the legs, posing a threat to the productivity and well-being of the workers. This paper aims to address this problem of women in the clothing industry with an exoskeleton designed for lower extremities and improve productivity.

Design/methodology/approach
Ulrich’s product design approach has been followed with suitable modifications. The methodology involves a study to justify the need for this product and terminating at the physical and virtual evaluations of the product. Required anthropometric parameters are considered along the design process.

Findings
The exoskeleton discussed in this paper is an innovative product made of Aluminium 6061 alloy. During the simulation phase of the product, total von-mises stresses to a part bearing 1 leg were 31.5 MPa, 94.7 MPa and 284 MPa for aluminium, SS308 and springs, respectively. These values are below the yield limit by a great margin. Based on a user survey of this product, 72% of the targeted customers were interested in buying. Also, comparing electromyography (EMG) mean value of the voltage between workers’ leg with and without exoskeleton revealed that there was an improvement in the voltage by 2.5% when exoskeleton was used.

Originality/value
This paper emphasizes, for the first time – the necessity of an exoskeleton indigenized for the Indian population and the process of realizing it by designing an exoskeleton.
Comparative analysis on rheological characteristics of different modified asphalt based on DSR and BBR evaluation
Authors: Wu Guangyuan , Zhang Haitao , Sun Junfeng , Yu Tengjiang 
Published: October 2021

Purpose
In order to evaluate the rheological properties of asphalt more comprehensively and effectively, and to explore and discuss the practicability of relevant models in the evaluation of the rheological properties of asphalt.

Design/methodology/approach
Based on the rheological and viscoelastic theories, temperature scanning, frequency scanning and multiple stress creep recovery (MSCR) tests of different modified asphalt were carried out by dynamic shear rheometer (DSR) to obtain relevant viscoelastic parameters and evaluate the high temperature properties of different modified asphalt. Based on the time-temperature equivalence principle, the main curve was constructed to study the viscoelastic properties of asphalt in a wider frequency domain. The main curve was fitted with the CAM model, and the rheological properties of different modified asphalt were evaluated through the analysis of model parameters. The creep stiffness and creep velocity of different modified asphalt were obtained through the rheological test of bending beam (BBR), and the low-temperature performance of different modified asphalt was analyzed by using Burgers model to fit the creep compliance.

Findings
The results show that the high temperature rheological properties of several modified asphalt studied in the test are ranked from best to worst as follows: PE modified asphalt > SBS modified asphalt > SBR modified asphalt. Short-term aging can improve the high temperature performance of asphalt, and different types of modifiers can promote or inhibit this improvement effect. Based on BBR test and Burgers model fitting analysis, SBR modified asphalt has the best low temperature performance, followed by SBS modified asphalt, while PE modified asphalt has poor low temperature performance, so it is not suitable to be used as road material in low temperature area.

Originality/value
Combined with effective evaluation methods, the rheological properties of asphalt at different temperatures and angles were systematically evaluated, and the evolution of rheological properties of asphalt characterized by model parameters was further analyzed by advanced model simulation.
Numerical study on modelling perforated elements using porous baffle interface and porous region
Authors: Kyaw Oo D’Amore Giada , Mauro Francesco 
Published: October 2021

Purpose
This study aims to analyze simplified methods for modelling the flow through perforated elements (i.e. porous baffle interface and porous region), searching for a faster and easier way to simulate these components. The numerical simulations refer to a muffler geometry available in literature as a case study.

Design/methodology/approach
The installation of scrubber onboard ships to satisfy the International Maritime Organization emissions regulations is a reliable and efficient solution. However, scrubbers have considerable dimensions, interfering with other exhaust line components. Therefore, scrubber installation in the funnels requires integration with other elements, for example, silencers. Perforated pipes and plates represent the main elements of scrubber and silencers. The study of their layout is, therefore, necessary to reduce emissions and noise. Numerical simulations allow evaluating the efficiency of integrated components.

Findings
The study highlights that velocity and pressure predicted by the simplified models have a strong correlation with the resistance coefficients. Even though the simplified models do not accurately reproduce the flow through the holes, the use of such models allows a fast and easy comparison between concurrent muffler geometries, giving aid in the early design phases.

Originality/value
The lack of general guidelines and comparisons in the literature between different modelling strategies of perforated elements supports the novelty of the present work and its impact on design applications. Study the flow inside scrubbers and mufflers is fundamental to evaluate their performances. Therefore, having a simple numerical method is suited for industrial applications during the design process.
Effects of Gongronema latifolium Benth and Celosia argentea Linn supplemented diet on the hepatic and cardiac functions of high-fat diet-induced hyperlipidemic rats
Authors: Adeyemi-Doro Abimbola Abiodun , Salawu Sule Ola , Akindahunsi Akintunde Afolabi 
Published: October 2021

Purpose
The purpose of this study is to assess the effects of two green leafy vegetables (Gongronema latifolium and Celosia argentea) on the hepatic biomarkers [Alanine Aminotransferase (ALT) and Aspartate Aminotransferase (AST)], cardiac biomarkers [Creatine Kinase (CK) and Lactate Dehydrogenase (LDH)] and histopathology of the heart of high-fat diet-induced hyperlipidemic rats, with the aim of evaluating the vegetables as functional foods.

Design/methodology/approach
Experimental diets consisted of Control Diet (CD), High-Fat Diet (HFD), High-Fat Diet with Blanched Celosia argentea (HCB), High-Fat Diet with Unblanched Celosia argentea (HCU), High-Fat diet with Blanched Gongronema latifolium (HGB) and High-Fat Diet with Unblanched Gongronema latifolium (HGU). Seventy-five albino male rats (weighing 180–200 g) were used. The animals were divided into 15 groups of five albino rats each. Animals in Groups 1, 2 and 3 were fed with CD, HFD only and HFD with Atorvastin (5 mg/kg b.w), respectively. Animals in Groups 4, 5 and 6 were fed with 5, 10 and 15% HCB, respectively. Animals in Groups 7, 8 and 9 were fed with 5, 10 and 15% HCU, respectively, whereas animals in Groups 10, 11 and 12 were fed with 5, 10 and 15% HGB, respectively, and animals in Groups 13, 14 and 15 were fed with 5, 10 and 15% diet-inclusion of HGU, respectively.

Findings
The incorporation of the vegetal matter into the diet brought about a significant reduction (p = 0.05) in the activities of ALT, AST, CK and LDH when compared with HFD. However, the histological examination showed no pathological lesion, only at 15% inclusion of the vegetables.

Originality/value
The paper established that the incorporation of Celosia argentea and Gongronema latifolium into diet, most especially at 15% inclusion, may serve as functional food in the management of hyperlipidemia and associated complications.
Labor waste in housing construction projects: an empirical study
Authors: Nassri Soraya , Talebi Saeed , Elghaish Faris , Koohestani Kayvan , McIlwaine Stephen , Hosseini M. Reza , Poshdar Mani , Kagioglou Michail 
Published: October 2021

PurposeHigh-level labor waste is a major challenge in construction projects. This paper aims to identify, quantify and categorize labor waste in the context of Iranian housing construction projects.Design/methodology/approachThis research uses a case study approach, with empirical data collected through direct observations and semi-structured interviews.FindingsHaving triangulated the findings from the literature review and empirical studies, a list of eight types of waste was derived for the thirteen observed laborers in ten case study projects. The empirical studies allowed the labor waste identified from the literature to be verified and refined by considering it in the context of the observed activities, and led to two new types of waste being identified which were not considered in the literature. Findings indicate that nearly 62% of laborers' time is spent on non-value-adding activities. It appeared that “unnecessary movement,” “waiting” and “indirect work” make up the highest labor waste.Research limitations/implicationsThis research focuses only on onsite resource flows in a housing construction site. It does not include offsite flows such as material delivery to site.Originality/valueThe findings have provided substantial evidence on type and amount of labor waste and provide a solid basis to stimulate construction actors to participate in reducing labor waste and improving productivity.
Identification of two‐phase recovery for interpretation of coral reef monitoring data
Authors: Warne David J. , Crossman Kerryn A. , Jin Wang , Mengersen Kerrie , Osborne Kate , Simpson Matthew J. , Thompson Angus A. , Wu Paul , Ortiz Juan‐C. 
Published: October 2021

Abstract

The world's coral reefs are under threat as climate change causes increases in frequency and severity of acute thermal stress. This is compounded by chronic pressures including rises in sea surface temperature, overfishing and decline in water quality. Monitoring to understand the recovery dynamics of corals is paramount to enable effective management of coral reefs. While detailed mechanistic models provide insight into reef recovery patterns, colony scale monitoring is not viable for reefs over a large geographical extent, such as the Great Barrier Reef (GBR). Consequently, aggregated coral cover data are utilised in practice and phenomenological analysis directly applicable to these monitoring programmes is essential for reef health reporting. These analyses are especially challenging for assessment of recovery potential of reefs reduced to very low coral cover (<10%) after disturbance since standard modelling assumptions may not hold.

Through the application of an innovative diagnostic approach modified from methods used in cancer cell biology, we found that almost 50% of reefs recovering from low cover exhibited a previously undocumented initial phase of slower growth per unit cover before sigmoid coral cover recovery trajectories were observed. Without properly accounting for these reduced growth periods, the expected performance of reefs may be overestimated immediately after disturbance events.

The presence of two‐phase recovery patterns has a profound negative impact on the continued provision of ecological services from these reefs as major disturbance frequencies increase. Projections show that if the time between major disturbances is <5 years, then reefs with two‐phase growth are never likely to reach 15% cover.

Synthesis and applications. This work provides a method to detect two‐phase recovery, the tendency for observed reef recovery to be slower than expected after a major disturbance. This phenomenon is observed across the Great Barrier Reef with serious implications for recovery potential as major disturbances occur more frequently due to climate change. Identification of reefs prone to two‐phase recovery can assist the triage of reefs for intervention actions in response to disturbances. Understanding mechanisms will inform interventions and management actions targeted towards the unique marine ecosystems across the world's reefs.