bluuebunny/crossref_metadata_2025_split huggingface dataset:
Why does affect matter in accounting: a review of experimental studies on the effect of affect
Authors: Geng Xin , Kalargiros Manos 
Published: November 2021

PurposeThe effect of affect in accounting contexts has recently attracted interest, but numerous questions still remain. Given that affect can significantly impact a variety of accounting judgments and decisions in theoretically different manners, the purpose of this synthesis is to understand the state of extant accounting literature in affect and identify directions for future research.Design/methodology/approachThis synthesis systematically reviews experimental accounting papers related to affect in both theoretical and functional respects. The authors first elaborate on the affect infusion theory as the theoretical foundation for the synthesis. The authors then present the sampling method. In Section 4, the authors conceptually and factually summarize affect accounting papers in terms of four major functional areas: auditing, managerial/corporate accounting, tax and financial accounting. The implications of moderators examined in some papers are also discussed. Finally, the authors conclude by revisiting the importance of affect in accounting contexts.FindingsThroughout the synthesis, the authors provide future research opportunities with respect to theories, each functional area and other gaps in the accounting literature.Originality/valueThis synthesis contributes to the accounting literature by providing a pathway to understand the development of accounting research on affect, integrating theoretical foundations and offering future research opportunities to advance the literature.
B2B digital content marketing in uncertain situations: a systematic review
Authors: Yaghtin Shahrzad , Safarzadeh Hossein , Karimi Zand Mehdi 
Published: November 2021

Purpose
Despite the significant potential of digital content marketing (DCM) to establish public and professional awareness, especially in uncertain situations, no previous research has investigated how to plan business-to-business DCM to help firms and society get through a crisis. Thus, this study aims to offer an integrative framework for providing valuable information for managing uncertainty, particularly during the pandemic crisis.

Design/methodology/approach
Through the lens of business awareness, this research explores relevant content types that can help firms and society get through the pandemic crisis. For this, the systematic review of 52 articles appearing in publication outlets for more than one decade (2010 to 2021) was conducted.

Findings
Based on the findings from the literature review, this paper identified two main categories of valuable content types for firms and society during the pandemic, namely, business-centered content types to enhance industrial environment awareness and human-centered content types to raise emotional awareness during the pandemic crisis.

Originality/value
To the best of the authors’ knowledge, this research delivers the first scientific article that focuses on presenting an integrative framework for providing valuable content types helping firms and society to manage uncertainty.
The effect of organizational support for creativity on innovation and market performance: the moderating role of market dynamism
Authors: Baccarella Christian V. , Maier Lukas , Meinel Martin , Wagner Timm F. , Voigt Kai-Ingo 
Published: November 2021

PurposeRecent technological and social changes have challenged manufacturing firms to remain competitive in increasingly dynamic markets. A way of facing these challenges is to foster organizational structures that encourage creativity. Although the general importance of organizational creativity for market success is undeniable, few studies on manufacturing firms have provided a nuanced view of how this relationship is affected by firm-external factors (e.g. different levels of market dynamism) and whether and how this leads to greater market success.Design/methodology/approachThis research uses survey data from 255 chief executive officers (CEOs) and top managers of manufacturing firms in Germany. The authors performed different regression analyses to test for direct, mediation, moderation and moderated mediation effects.FindingsThe findings show that, in highly dynamic markets, organizational support for creativity indeed helps manufacturing firms to remain competitive by positively influencing firms' innovation performance, which subsequently results in improved market performance. By contrast, in markets with low dynamism, organizational support for creativity has no impact on firms' innovation and market performance.Research limitations/implicationsFrom a theoretical perspective, this study introduces market dynamism as a novel, so-far underexplored firm-external factor that moderates the relationship between organizational support for creativity and innovation and market performance. This research thus enhances the understanding of the dynamics of organizational creativity and its effects on innovation and market performance in an organizational context of manufacturing firms.Practical implicationsIn general, this research emphasizes the importance of establishing a creativity-supporting environment to enhance innovation and market performance. Most importantly, this relationship depends on whether firms are active in highly dynamic or stable markets. Managers should thus consider the level of (future) market dynamism when making decisions about creativity-supporting work environments.Originality/valueThis research provides novel insights into how organizational support for creativity influences innovation and market performance in the manufacturing industry and introduces market dynamism as an important moderating factor.
The impact of “capitalization” social support services on student-athlete well-being
Authors: Fleischman David , Sotiriadou Popi , Mulcahy Rory , Kean Bridie , Cury Rubiana Lopes 
Published: November 2021

PurposeThis paper aims to investigate capitalization support, an alternative perspective for theorizing social support in-service settings. In the service setting of the student-athlete experience, the relationships between capitalization support service dimensions (i.e. the academic, athletic, self-development and place dimensions), well-being and sports performance are examined through a transformative sport service research (TSSR) lens, a newly introduced form of transformative service research (TSR).Design/methodology/approachData from an online survey of Australian student-athletes (n= 867) is examined using partial least squares structural equation modeling.FindingsThe results support the theorized service dimensions of capitalization support, indicating their validity and relevance to the student-athlete experience. Further, the results demonstrate that all capitalization support dimensions except athletic support (i.e. academic support, place support and self-development support), have a direct effect on well-being and an indirect effect on sports performance.Originality/valueThis research is unique for several reasons. First, it introduces a new perspective, capitalization support, to theorizing about social support in services. Second, it is one of the first studies in both TSR and TSSR to empirically test and demonstrate a relationship between support services, well-being and performance in a single study. Insight into how to design services to optimize well-being in relation to other service objectives like performance thus emerges.
Global tourism in crisis: conceptual frameworks for research and practice
Authors: Cheer Joseph M. , Lapointe Dominic , Mostafanezhad Mary , Jamal Tazim 
Published: November 2021

Purpose
The aims of this Editorial are twofold: (i) synthesise emergent themes from the special issue (ii) tender four theoretical frameworks toward examination of crises in tourism.

Design/methodology/approach
The thematic analysis of papers highlights a diversity of COVID-19 related crises contexts and research approaches. The need for robust theoretical interventions is highlighted through the four proposed conceptual frameworks.

Findings
Crises provides a valuable seam from which to draw new empirical and theoretical insights. Papers in this special issue address the unfolding of crises in tourism and demonstrate how its theorization demands multi and cross-disciplinary entreaties. This special issue is an invitation to examine how global crises in tourism can be more clearly appraised and theorised. The nature of crisis, and the extent to which the global tourism community can continue to adapt remains in question, as dialogues juxtapose the contradictions between tourism growth and tourism sustainability, and between building back better and returning to normal.

Originality/value
The appraisal of four conceptual frameworks, little used in tourism research provides markers of the theoretical rigour and novelty so often sought. Beck’s risk society reconceptualises risk and the extent to which risk is manmade. Biopolitics refers to the power over the production and reproduction of life itself, where the political stake corresponds to power over society. The political ecology of crisis denaturalises “natural” disasters and their subsequent crises. Justice complements an ethic of care and values like conative empathy to advance social justice and well-being.
Predicting treatment outcomes in improving access to psychological therapy (IAPT) services
Authors: Verbist Irini , Huey Dale , Bennett Hazel 
Published: November 2021

Purpose
Given the considerable variation in treatment effectiveness observed across Improving Access to Psychological Therapy (IAPT) services, the purpose of this study is to explore client- and service-related variables that predict successful treatment outcomes and clients’ dropout. Clinician-rated clients’ motivation to change was also explored as a potential predictor for both outcome variables.

Design/methodology/approach
A convenience sample of 1,135 (F = 752; Mage = 39.4) was collected from three IAPT services in the North West of England. The study adopts a quasi-experimental, observational design. The analysis involves the description of patients’ socio-demographic and clinical characteristics and the development of three outcome prediction models, using hierarchical logistic regression.

Findings
After adjusting for confounders, employment status and motivation to change as rated by clinicians were predictive of both recovery and reliable improvement. The higher number of IAPT re-referrals was negatively associated with recovery and positively with dropouts. Clients who indicated low motivation to change and received low intensity treatment at their last session presented a higher likelihood to dropout.

Research limitations/implications
Given that the evaluation of clients’ motivation to change was solely reliant on clinical judgement, as no validated measure was used, further robust research is recommended to draw sensible conclusions.

Originality/value
This is the first study evaluating clinician-rated motivation to change as a significant predictor of treatment outcomes and dropouts within the IAPT setting. Further research implications are discussed.
Evidential data integration to produce porphyry Cu prospectivity map, using a combination of knowledge and data‐driven methods
Authors: Riahi Shokouh , Bahroudi Abbas , Abedi Maysam , Aslani Soheila , Lentz David R. 
Published: November 2021

ABSTRACTProducing an accurate and valid mineral prospectivity map is one of the most significant parts of mineral exploration studies. For this purpose, it is needed to obtain valid evidential layers and integrate them with an accurate methodology. Knowledge and data‐driven methods are two primary techniques applied to combine various evidential layers for mineral prospectivity mapping, of which each of them includes a variety of analytical techniques. In this study, in the first step, satellite data, aeromagnetic and airborne radiometric data, stream sediment geochemical data and geological data were applied to create valid remote sensing, geophysical, geochemical, lineaments and lithological evidential layers of the study area that are an essential factor in recognition porphyry copper mineralization, then in the second step, based on the known mineralization occurrences data, the evidential layers were weighted. Finally, these layers were integrated using fuzzy logic and index overlay methods in a combination of knowledge and data‐driven way. Validation of each layer was done using available data in the second step. The final mineral prospectivity map was evaluated, and the confirmation of this layer detected that the final mineral prospectivity map obtained from data‐driven multi‐index overlay method has a higher ore prediction rate of 76%, which identifies 24% of the area as potential zones for further exploration.
Value Propositions in Public Collaborations: Regaining Organizational Focus Through Value Configurations
Authors: Eriksson Erik , Gadolin Christian , Andersson Thomas , Hellström Andreas , Lifvergren Svante 
Published: November 2021

AbstractThere is consensus that complex problems of contemporary society call for public service collaborations. So‐called public service logic (PSL) focuses on joint value creation among a multiplicity of actors in service ecosystems. Despite recognizing various actors, this logic is essentially user‐centric, with the service user being the one realizing the value. Consequently, single and collaborating organizations cannot deliver value, only potential value, or so‐called value propositions. The elusive public service logic takes a network value configuration for granted and as a starting point. Drawing from two cases in Swedish healthcare, this paper argues that two other value configurations (chain and shop) are also relevant for understanding the development of value propositions – and that these may be related to both intra‐ and inter‐organizational processes. Theoretically, we conclude that just like public service logic, other collaborative public management theories need to recognize the importance of a multiplicity of value configurations and that these are often related to both intra‐ and inter‐organizational processes. We conclude that managers should not adopt the latest network trends without first reflecting on the relevance of existing internal processes.
Female Board Directorships and Related Party Transactions
Authors: Usman Muhammad , Gull Ammar Ali , Zalata Alaa Mansour , Wang Fangjun , Yin Junming 
Published: November 2021

AbstractUsing a sample of Chinese firms from 2005 to 2018, we show that firms with female directors (either executive or independent) are characterized by fewer related party transactions (RPTs), particularly in state‐owned enterprises. Fewer RPTs are associated with improved subsequent operating performance and, in contrast, RPTs are associated with decreased performance for firms with no or fewer female directors, suggesting that female directors engage or allow only efficient but not opportunistic RPTs to facilitate the long‐term strategic objectives of their firms. Our findings are robust for using an alternative measure of RPTs, female board directorships and methods to mitigate potential endogeneity issues.
Who would vote NOTA? Explaining a ‘none of the above’ choice in eight countries
Authors: PLESCIA CAROLINA , KRITZINGER SYLVIA , SINGH SHANE P. 
Published: November 2021

AbstractIn this study, we investigate who would vote ‘none of the above’ (NOTA) if this were available on the ballot paper using original data from eight European countries. In particular, we examine whether NOTA would be used by abstainers and voters to protest within the electoral process. We also test whether socioeconomic factors and specific and diffuse support for democracy and its institutions correlate with a NOTA vote. We find that having NOTA on the ballot would reduce invalid balloting more than abstention and much more than protest party voting. Our results also suggest that NOTA is related to socioeconomic status, political interest, political knowledge and distrust in political institutions and authorities, but not to broadly undemocratic attitudes. These findings have important implications for our understanding of the increasingly large amounts of abstention and invalid voting, as well as the growing distrust of political institutions, in democratic countries. They also hold lessons for electoral reformers.
Institutionalising participatory and deliberative procedures: The origins of the first permanent citizens’ assembly
Authors: MACQ HADRIEN , JACQUET VINCENT 
Published: November 2021

AbstractIn the context of public disaffection towards representative democracies, political leaders are increasingly establishing citizens’ assemblies to foster participatory governance. These deliberative fora composed of randomly selected citizens have attracted much scholarly attention regarding their theoretical foundations and internal functioning. Nevertheless, we lack research that scrutinizes the reasons why political leaders create such new institutions. This article fills this gap by analysing a specific case: the first permanent randomly selected citizens’ assembly that will work in collaboration with a parliament in the long‐term (Ostbelgien, Belgium). This case is analysed through a framework that pays close attention to the context in which it developed, the profiles of political elites that supported its creation, as well as the multiple objectives it was vested with. The findings reveal that initiators of citizens’ assemblies fundamentally conceive them as a way to strengthen a polity's identity, to save the electoral model of democracy, and to restore the legitimacy of traditional political leaders. Our analysis of this particular conception lead us to argue for the need of developing context‐sentive approaches to participatory and deliberative procedures, as well as to discuss whether we should consider the latter as mere elites’ legitimation tools.
A case study in forensic soil comparison
Authors: Guo Hongling , Yao Yifeng , Li Yameng , Wang Ping , Hu Can , Yuan Meiqing , Mei Hongcheng , Zhu Jun 
Published: November 2021

AbstractSoil examination can provide useful forensic information about the spatial location and suspect's activities. Many techniques have been applied for soil comparison and provenance determination in criminal investigations. Pollen and diatom identification, which has the potential to provide an independent ecological assessment of soil evidence, is currently underused in forensic soil analysis. This work presents a case study of application of these methods to help criminal investigation in a murder case, which happened in an irrigation ditch in Hunan Province, southern China. Soils from the suspect's clothes, the exact crime scene spot in the irrigation ditch, along the ditch and the reference ditches were collected and analyzed. In addition to the element and mineral analysis, pollen and diatom assemblages were analyzed for further comparison. The statistical methods of hierarchical cluster and cosine similarity analysis were carried out to assist in soil comparison and provenance determination. The results showed that soil on the suspect's clothes had a high probability to share the same source with the soil from the crime scene in the irrigation ditch. The suspect confessed to murder based largely on the soil examination result even without other evidences.
The History of the Data Economy: Part IV: The Future
Authors: Harkness Timandra 
Published: November 2021

AbstractData is now the fuel that drives business – identifying potential markets, shaping new products and targeting consumers. This year, Significance has partnered with Impact, the magazine of the Market Research Society, to jointly publish a series exploring the past, present and future of the data economy. In this fourth and final part, Timandra Harkness considers what the coming years have in store for the data-driven industries
High methanol‐to‐formate ratios induce butanol production in Eubacterium limosum
Authors: Wood Jamin C. , Marcellin Esteban , Plan Manuel R. , Virdis Bernardino 
Published: November 2021

SummaryUnlike gaseous C1 feedstocks for acetogenic bacteria, there has been less attention on liquid C1 feedstocks, despite benefits in terms of energy efficiency, mass transfer and integration within existing fermentation infrastructure. Here, we present growth of Eubacterium limosum ATCC8486 using methanol and formate as substrates, finding evidence for the first time of native butanol production. We varied ratios of methanol‐to‐formate in batch serum bottle fermentations, showing butyrate is the major product (maximum specific rate 220 ± 23 mmol‐C gDCW‐1day‐1). Increasing this ratio showed methanol is the key feedstock driving the product spectrum towards more reduced products, such as butanol (maximum titre 2.0 ± 1.1 mM‐C). However, both substrates are required for a high growth rate (maximum 0.19 ± 0.011 h‐1) and cell density (maximum 1.2 ± 0.043 gDCW l‐1), with formate being the preferred substrate. In fact, formate and methanol are consumed in two distinct growth phases – growth phase 1, on predominately formate and growth phase 2 on methanol, which must balance. Because the second growth varied according to the first growth on formate, this suggests butanol production is due to overflow metabolism, similar to 2,3‐butanediol production in other acetogens. However, further research is required to confirm the butanol production pathway in E. limosum, particularly given, unlike other substrates, methanol likely results in mostly NADH generation, not reduced ferredoxin.
MicroRNA‐21 was a promising biomarker for lung carcinoma diagnosis: An update meta‐analysis
Authors: Wang Haiyan , Xu Jia , Ding Ling 
Published: November 2021

AbstractObjectiveTo investigate the diagnostic performance of microRNA‐21 detected in serum or sputum as a biomarker for lung carcinoma identification through pooling the open published data.MethodsClinical diagnostic studies related to microRNA‐21 as a biomarker for lung carcinoma identification were electronically searched in the databases of Pubmed, EMBASE, Cochrane Library, Chinese National Knowledge Infrastructure, Wanfang, and Google Scholar. The data of the included studies was extracted and made pooling of diagnostic sensitivity, specificity, diagnostic odds ratio (DOR), area under the summary receiver operating characteristic curve (ROC) (AUC) for microRNA‐21 expression in serum or sputum as a biomarker for lung carcinoma identification. The publication bias was evaluated by Deek's funnel plot.ResultsSeventeen diagnostic studies were finally included and made data pooling. For the included 17 studies, 4 investigated the microRNA‐21 expression in sputum and 13 studies in serum. The pooled diagnostic sensitivity and specificity were 0.73 (95% CI, 0.67–0.78) and 0.81 (95% CI, 0.75–0.85), respectively, under random effect model. The combined DOR was 9.65 (95% CI, 6.64–14.03) with the AUC of 0.84 (95% CI, 0.80–0.87). Given a pre‐test probability of 50%, the post‐test positive probability and post‐test negative probability were 79% and 25%, respectively, by using microRNA‐21 as a biomarker for lung carcinoma diagnosis. Deek's funnel was obviously asymmetry and indicated significant publication bias (p < 0.05).ConclusionMicroRNA‐21 in serum or sputum was a promising biomarker for lung cancer identification with relative high diagnostic sensitivity and specificity.