bluuebunny/crossref_metadata_2025_split huggingface dataset:
An assessment of the readiness of construction firms for international construction joint ventures (ICJVs) using the VERDICT model
Authors: Akunyumu Stephen , Fugar Frank D.K. , Adinyira Emmanuel 
Published: August 2021

Purpose
The purpose of this study was to assess the readiness of construction companies in Ghana to partner with foreign companies in international construction joint ventures (ICJVs).

Design/methodology/approach
Using the Verify End-User e-Readiness using a Diagnostic Tool (VERDICT) model, a survey with 31 construction companies was conducted to assess their readiness through four pre-defined elements of readiness.

Findings
The results indicated the readiness of construction companies to collaborate with potential foreign partners in ICJVs. Notwithstanding, certain areas such as management commitment to change, employee buy-in, process flexibility and technology infrastructure need improvement in some firms to achieve readiness. Government has a role in ensuring the readiness of domestic firms for the international market.

Originality/value
This study applies the VERDICT model, a tool originally designed to assess construction organizations’ readiness for e-commerce, to assess the readiness of Ghanaian construction companies for ICJVs.
Optimisation of government subsidies in infrastructure public-private partnerships
Authors: Wang Dan , Wang Xueqing , Wang Lu , Liu Henry , Sing Michael , Liu Bingsheng 
Published: August 2021

Purpose
This study aims to develop a Stackelberg Game Model for seeking the optimal subsidy plans with varying levels of government financial capability (GFC). Furthermore, the scenario-based analysis is conducted and will enable governments to identify a comprehensive subsidy plan as follows: improve project performance and optimise social welfare.

Design/methodology/approach
A Stackelberg Game Model is developed to optimise the effectiveness of subsidies on the performance of public-private partnerships (PPPs).

Findings
According to the scenarios that are generated from the model, governments that are confronting with limited public budgets could reduce the intensity of performance incentives and increase the participation-oriented subsidy. Whilst a participation-oriented subsidy can stimulate private organisations’ willingness to participate in infrastructure PPPs, a performance-oriented subsidy is capable of facilitating the projects’ performances. Intuitively, the performance-oriented subsidy enables the private entities of PPPs to improve their efforts on the projects to realise higher profits. However, the participation-oriented subsidy is unable to affect the level of their effort spent on the projects. To satisfy both parties’ expectations in a PPP, the performance-oriented subsidy needs to be prioritised for a purpose of enabling higher quality outputs.

Practical implications
The game model developed in this study contributes to the literature by offering new insight into the underlying mechanism of governments and private entities, in terms of their decision-making for subsidy planning and contributions (i.e. resource allocation and spending) during the life-cycle of PPPs. This research enriches the government subsidy model by revealing the effects of the GFC and clarifies the impacts of two different schemes of subsidy on the performance of PPPs.

Originality/value
The government has been conventionally viewed as being omnipotent to provide PPPs with a wide range of subsidies. However, the subsidies are not unlimited, due to GFC. In addressing this void, this study has modelled the impacts of government subsidy plans with a consideration of GFC-related constraints. The combined effects of the participation- and performance-oriented subsidies on the project performance of PPPs have been examined.
The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable
Authors: Dakhli Anissa 
Published: August 2021

PurposeThe purpose of this paper is to investigate the direct and indirect relationship between institutional ownership and corporate tax avoidance using corporate social responsibility (CSR) as a mediating variable.Design/methodology/approachThis study uses panel data set of 200 French firms listed during the 2007–2018 period. The direct and indirect effects between managerial ownership and tax avoidance were tested by using structural equation model analysis.FindingsThe results indicate that institutional ownership negatively affects tax avoidance. The greater the proportion of the institutional ownership, the lower the likelihood of tax avoidance usage. From the result of the Sobel test, this study indicated thatCSRpartially mediates the effect of institutional ownership on corporate tax avoidance.Practical implicationsThe findings have some policy and practical implications that may help regulators in improving the quality of transactions and in achieving more efficient market supervision. They recommend to the government to add regulations and restrictions to the structure of corporate ownership to control corporate tax avoidance in French companies.Originality/valueThis study extends the existing literature by examining both the direct and indirect effect of institutional ownership on corporate tax avoidance in French companies by includingCSRas a mediating variable.
An M/M/C/K queueing system in an inventory routing problem considering congestion and response time for post-disaster humanitarian relief: a case study
Authors: Masoumi Mahdieh , Aghsami Amir , Alipour-Vaezi Mohammad , Jolai Fariborz , Esmailifar Behdad 
Published: August 2021

PurposeDue to the randomness and unpredictability of many disasters, it is essential to be prepared to face difficult conditions after a disaster to reduce human casualties and meet the needs of the people. After the disaster, one of the most essential measures is to deliver relief supplies to those affected by the disaster. Therefore, this paper aims to assign demand points to the warehouses as well as routing their related relief vehicles after a disaster considering convergence in the border warehouses.Design/methodology/approachThis research proposes a multi-objective, multi-commodity and multi-period queueing-inventory-routing problem in which a queuing system has been applied to reduce the congestion in the borders of the affected zones. To show the validity of the proposed model, a small-size problem has been solved using exact methods. Moreover, to deal with the complexity of the problem, a metaheuristic algorithm has been utilized to solve the large dimensions of the problem. Finally, various sensitivity analyses have been performed to determine the effects of different parameters on the optimal response.FindingsAccording to the results, the proposed model can optimize the objective functions simultaneously, in which decision-makers can determine their priority according to the condition by using the sensitivity analysis results.Originality/valueThe focus of the research is on delivering relief items to the affected people on time and at the lowest cost, in addition to preventing long queues at the entrances to the affected areas.
Effects of personal innovativeness and perceived value of disclosure on privacy concerns in proximity marketing: self-control as a moderator
Authors: Lin Marta Yuan-Chen , Do Ben-Roy , Nguyen Tessa Tien , Cheng Julian Ming-Sung 
Published: August 2021

PurposeThis research attempts to evaluate the effects of personal innovativeness and the perceived value of disclosure on the hierarchical nature of privacy concerns under the contingency of self-control when using proximity Bluetooth-beacon technology (PBBT) service in proximity marketing.Design/methodology/approachThe field study takes place in areas where PBBT service is installed in Taipei, Taiwan. A quota sampling approach is used, with 401 qualified respondents participating. The data are analyzed using the partial least square method.FindingsThe results confirm the importance of personal innovativeness and perceived value of disclosure as an important determinant to influence privacy concerns about data collection. It is also found that self-control plays a negative moderating role in these two relationships. Moreover, data collection is found to be a fundamental concern leading to other privacy concern facets.Originality/valueThis research represents a pioneer work in proximity marketing regarding how privacy concerns are influenced and how privacy concerns facets are causal-related when using a PBBT platform. More detailed, conditional insight is given as the research is studied under the contingency of self-control. A set of applicable guidelines with empirical evidence is thus provided.
Political and financial background in board interlocking and earnings management in Brazil
Authors: Dal Magro Cristian Baú , Klann Roberto Carlos 
Published: August 2021

Purpose
Although board interlocking underlying forces are largely hidden, the purpose of this paper is to provide managers, auditors, analysts, regulators and other stakeholders with sociological board interlocking information considering the different backgrounds of their members.

Design/methodology/approach
The research sample gathered 1,606 observations from 2010 to 2017. For data analysis, the direct and indirect board interlocking linkages, considering the different backgrounds of board members, established the centrality indicators. Subsequently, the authors used these indicators according to each measured background in the regression models.

Findings
The results indicate that the political background of board interlocking members is positively related to real earnings management practices, while the financial background has a mitigating effect on such practices.

Research limitations/implications
The findings suggest that individual skills and interests conveyed across the corporate social network have shaped corporate governance, with distinct impacts on the quality of accounting information.

Practical implications
The authors conclude that both backgrounds could have implications on agency conflicts, increasing (policy) or reducing (financial) information asymmetry between the company and its various stakeholders, which indicates that the authors must consider sociological and not just economic aspects within corporate governance.

Social implications
The sociological background of individuals is necessary for the congruence of monitoring mechanisms, and consequently, the quality of accounting information.

Originality/value
This study examines the influence of the political and financial background of board interlocking members on real earnings management practices in Brazilian publicly traded companies in the International Financial Reporting Standards post-adoption period.
Fracture assessment of polycarbonate parts produced by fused deposition modeling in the out-of-plane printing direction – effect of raster angle
Authors: Sedighi Iman , Ayatollahi Majid R. , Bahrami Bahador , Pérez-Martínez Marco A. , Garcia-Granada Andrés A. 
Published: August 2021

Purpose
The purpose of this paper is to study the Mode I fracture behavior of polycarbonate (PC) parts produced using fused deposition modeling (FDM). The focus of this study is on samples printed along the out-of-plane direction with different raster angles.

Design/methodology/approach
Tensile and Mode I fracture tests were conducted. Semi-circular bend specimens were used for the fracture tests, which were printed in four different raster patterns of (0/90), (15/−75) (30/−60) and (45/−45). Moreover, the finite element method (FEM) was used to determine the applicability of linear elastic fracture mechanics (LEFM) for the printed PC parts. The fracture toughness results, as well as the fracture path and the fracture surfaces, were studied to describe the fracture behavior of the samples.

Findings
Finite element results confirm that the use of LEFM is allowed for the tested PC samples. The fracture toughness results show that changing the direction of the printed rasters can have an effect of up to 50% on the fracture toughness of the printed parts, with the (+45/−45) and (0/90) orientations having the highest and lowest resistance to crack propagation, respectively. Moreover, except for the (0/90) orientation, the other samples have higher crack resistance compared to the bulk material. The fracture toughness of the tested PC depends more on the toughness of the printed sample, rather than its tensile strength.

Originality/value
The toughness and the energy absorption capability of the printed samples (with different raster patterns) were identified as the main properties affecting the fracture toughness of the AM PC parts. Because the fracture resistance of almost all the samples was higher than that of the base material, it is evident that by choosing the right raster patterns for 3D-printed parts, very high resistance to crack growth may be obtained. Also, using FEM and comparing the size of the plastic zones, it was concluded that, although the tensile curves show nonlinearity, LEFM is still applicable for the printed parts.
How well does government microcredit serve the investment needs of small and medium enterprises? An impact analysis on handloom weavers in Bangladesh
Authors: Parvin Mst Tania , Birner Regina , Nahar Ashrafun 
Published: August 2021

PurposeThe purpose of this study is to empirically estimate the impact of a government microcredit program on the handloom weavers to promote small and medium enterprises (SMEs) in Bangladesh.Design/methodology/approachThe data were collected from 311 handloom weavers from the Sirajganj District of Bangladesh from July to December 2015 using a multistage sampling technique. The analysis was conducted using a two-stage least squares regression model incorporating instrumental variables to control for the probable endogeneity problem associated with the study.FindingsThis study finds that government microcredit had no significant impact on borrowers' investment in their business, whereas credit received from multiple sources other than government credit had a significant negative impact. Additionally, literacy level, household assets and the number of operational handloom units positively affected investment, while the number of non-operational handloom units and distance negatively affected the investment.Research limitations/implicationsThis study's findings are more specific for the selected case and may not be generalizable to all kinds of SMEs.Practical implicationsThe policy implications are targeted at increasing loan size based on the number of operational handloom units to improve the performance of government and other microcredit programs to facilitate the growth of SMEs in Bangladesh.Originality/valueThis study specifically focuses on estimating the financial performance of government microcredit programs for SME development within the handloom industry, which has not been sufficiently explored in the literature.
Increased expression of secreted protein acidic and rich in cysteine and tissue inhibitor of metalloproteinase‐3 in epidermotropic melanoma metastasis
Authors: Meling Maureen Tania , Kiniwa Yukiko , Ogawa Eisaku , Sato Yuki , Okuyama Ryuhei 
Published: August 2021

AbstractPrimary cutaneous melanoma generally arises in the epidermis, followed by invasion into the dermis. Although infrequent, invasive melanoma cells can, alternatively, migrate to the intraepidermal area and form epidermotropic melanoma metastasis (EMM). In this study, we focused on this unique manner of metastasis. To identify the key molecules which affect EMM, gene expression in EMM was compared with that in common skin metastasis (CSM). Polymerase chain reaction (PCR) analysis was performed for genes affecting the extracellular matrix, cellular adhesion, and tumor metastasis on three EMM and three CSM samples as an initial screening. For molecules showing altered expression in the EMM, expression levels were further verified using real‐time quantitative PCR (qPCR) and immunohistochemistry. Five molecules showed an expression difference in the initial screening. Among these, secreted protein acidic and rich in cysteine (SPARC) was preferentially expressed in EMM (p = 0.01) by real‐time qPCR. Another candidate molecule, tissue inhibitor of metalloproteinase‐3 (TIMP3), was not statistically significant (p = 0.07), but showed the tendency of higher expression. These results correlated negatively to expression of N‐cadherin and β‐catenin. The upregulation of SPARC and TIMP3 may disrupt the continuity of the canonical Wnt pathway. This pathway regulates adhesion activity of melanoma cells to localize within the dermis, which consequently promotes EMM. Our study highlights the potential role of SPARC and TIMP3 as key molecules in EMM, and analysis of EMM may contribute for understanding melanoma invasion between the epidermis and the dermis.
Care for children with atopic dermatitis in the Netherlands during the COVID‐19 pandemic: Lessons from the first wave and implications for the future
Authors: Ragamin Aviël , de Wijs Linde E. M. , Hijnen Dirk‐Jan , Arends Nicolette J. T. , Schuttelaar Marie L. A. , Pasmans Suzanne G. M. A. , Bronner Madelon B. 
Published: August 2021

AbstractThe first wave of the coronavirus disease 2019 (COVID‐19) pandemic had an enormous impact on health‐care services, including on care provision for children with atopic dermatitis (AD). We investigated the impact of COVID‐19 on the care for children with moderate to severe AD at our tertiary outpatient clinic and examined satisfaction with care. We reviewed outpatient records, comparing total number and types of consultations during the first COVID‐19 wave (March until July 2020) with the corresponding months of 2019 and 2018. In addition, we conducted a questionnaire‐based study investigating the impact of COVID‐19 on clinical and psychological symptoms, and satisfaction with care. A total number of 913 consultations (466 individual children) were conducted during the first COVID‐19 wave in 2020, while 698 (391 individual children) and 591 consultations (356 individual children) were conducted in 2019 and 2018. The proportion of remote consultations was higher (56.2%) compared to 14.0% in 2019 and 12.7% in 2018. Worsening of AD was reported by 9.7% of caretakers. Overall satisfaction with provided care was high (8.6; interquartile range [IQR] = 7.3–10.0). Caretakers receiving face‐to‐face consultation were significantly (p = 0.026) more satisfied (9.0; IQR = 8.0–10.0) than caretakers receiving remote consultation (7.9; IQR = 7.0–9.5). The COVID‐19 pandemic had an unprecedented impact on care provision for children with AD, particularly on the number of remote consultations. Overall satisfaction with care was high. The impact of COVID‐19 on disease severity remained limited. Remote consultations seem to be a useful tool that can be put into practice during the COVID‐19 pandemic.
Development and evaluation of a synthetic opioid targeted gas chromatography mass spectrometry (GC‐MS) method
Authors: Sisco Edward , Burns Amber , Moorthy Arun S. 
Published: August 2021

AbstractAs seized drug casework becomes increasingly complex due to the continued prevalence of emerging drugs, laboratories are often looking for new analytical approaches including developing methods for the analysis of specific compounds classes. Recent efforts have focused on the development of targeted gas chromatography mass spectrometry (GC‐MS) confirmation methods to compliment the information‐rich screening results produced by techniques like direct analysis in real time mass spectrometry (DART‐MS). In this work, a method for the confirmation of synthetic opioids and related compounds was developed and evaluated. An 11‐component test solution was used to develop a method that focused on minimizing overlapping retention time acceptance windows and understanding the influence of instrument parameters on reproducibility and sensitivity. Investigated settings included column type, flow rate, temperature program, inlet temperature, source temperature, and tune type. Using a DB‐200 column, a 35‐min temperature ramped method was created. It was evaluated against a suite of 222 synthetic opioids and related compounds, and successfully differentiated all but four compound pairs based on nonoverlapping retention time acceptance windows or objectively different mass spectra. Compared to a general confirmatory method used in casework, the targeted method was up to 25 times more sensitive and provided at least a two‐fold increase in retention time differences. Analysis of extracts from actual case samples successfully demonstrated utility of the method and showed no instance of carryover, although the high polarity column required wider retention time windows than other columns.
Differential temperature responses between Plutella xylostella and its specialist endo‐larval parasitoid Diadegma semiclausum—Implications for biological control
Authors: Wang Leyun , Etebari Kayvan , Zhao Zihua , Walter Gimme H. , Furlong Michael J. 
Published: August 2021

AbstractUnderstanding the thermal dynamics of host–parasitoid interactions is crucial to predicting how biological control of pest insects by parasitoids might be affected by geographic location and climate change. We compared performance traits of Plutella xylostella (Lepidoptera: Plutellidae) and its solitary endo‐larval parasitoid Diadegma semiclausum (Hymenoptera: Ichneumonidae), over a wide range of constant rearing temperatures (10–30°C). Parasitoids reared at 30°C experienced reductions in pupation rate, pupal mass, egg load, and adult life span when compared with those reared at lower temperatures. Our analyses of the fate of parasitoids and their hosts and intergenerational population growth at different rearing temperatures show that D. semiclausum and P. xylostella respond differently to temperature, leading to divergent outcomes under different temperature conditions. Some parasitoid larvae could not complete development at 30°C, the temperature at which the host biomass was least and the metabolic demands of the parasitoid could be high, suggesting that parasitoid development might be constrained by lack of host resources at higher temperatures. We discuss the potential mechanisms of parasitoid susceptibility to elevated temperatures, which likely explain the pronounced seasonal dynamics of D. semiclausum in subtropical regions and its failure to establish in lowland tropical regions, where P. xylostella is a serious pest. Similar interactions in other host–parasitoid associations would constrain the efficacy of parasitoids as biological control agents as global temperatures increase.