bluuebunny/crossref_metadata_2025_split huggingface dataset:
South African community in Auckland
Authors: Odiase Osamuede , Wilkinson Suzanne , Neef Andreas 
Published: September 2019

Purpose
The purpose of this paper is to investigate the resilience of the South African community in Auckland to a potential hazard event.

Design/methodology/approach
The research collected data from both primary and secondary sources. The research used parametric and non-parametric analytical procedures for quantitative data and a general inductive approach to qualitative data analysis and a three-step coding cycle for interviews. A content analytical process of theme formation was used to analyse secondary materials. The research discussed findings in line with related studies on community resilience.

Findings
The aggregate community resilience index was above average on the scale of 1–5. The highest and lowest contributions to the resilience of the South African community came from communication and information and physical capacities of the community. Although the highest contribution came from the communication domain, there is a need to sensitise the community on the importance of real-time information for resilience. Community ability to respond as a first responder and to access diverse sources was low because of a lack of interest in disaster risk reduction activities and membership of associations. Intervention in the economic domain and affordable housing is needed to assist low-income earners in coping with a potential disaster and enhance future resilience.

Research limitations/implications
The practical resilience of the community is limited to the time of this research. The state of resilience might change in longitudinal research due to changes in resources and ecosystem. The research did not consider institutional and natural domains because its focus was to predict resilience at the individual level.

Practical implications
At-risk societies could enhance their resilience through a periodic audit into its resources, identify indicators of low resilience and carry out interventions to address potential vulnerabilities. Besides the importance of resource in resilience, the research illuminates the need to address the question of who is resilient and resources distribution in the community. The issues are imperative in community resilience as they underpinned the personal ability to preparedness, response and recover from a disaster.

Originality/value
Although the research provides insight into the resilience of the South African community, it constitutes preliminary research towards a further understanding of the resilience of the South African community in Auckland.
PPP projects: improvements in stakeholder management
Authors: Amadi Chika , Carrillo Pat , Tuuli Martin 
Published: September 2019

PurposeThe implementation of public–private partnerships (PPPs), particularly in low- and middle-income countries, has been hampered by external stakeholders’ opposition leading to the failure of several projects. The purpose of this paper is to develop a framework to improve external stakeholder management in PPP projects.Design/methodology/approachTwo case studies consisting of 23 interviews with a wide range of internal and external stakeholders were employed. This was supplemented with a focus group approach to validate the framework.FindingsA new framework for the management of external stakeholders is developed. It encompasses new features such as the dynamic identification of stakeholders at each project phase and their corresponding interests.Research limitations/implicationsThe scope is road transportation projects in Nigeria and thus the recommendations may not be globally applicable.Practical implicationsThe findings can help the public sector and their agencies to manage external stakeholders and maintain successful relationships on PPP projects.Originality/valueThe paper contributes to existing knowledge in four key areas: it confirms that the skill and actions of internal stakeholders are vital to the stakeholder management process; it shows that one-off stakeholder identification proposed in literature is a flawed approach; it proposes that the identification of external stakeholders’ interests be dynamic; and it adds the perspective of low- and middle-income countries in stakeholder management in PPP projects.
Reflective approach to improve self-adaptation of Web service compositions with autonomic middleware
Authors: Cherif Sihem , Djemaa Raoudha Ben , Amous Ikram 
Published: September 2019

Purpose
This paper aims to propose an approach for the self-adaptation of the Web composition called SAMIWA. The SAMIWA framework helps users during the search, invocation and composition of the appropriate Web service.

Design/methodology/approach
The authors’ approach allows expressing requirements by taking into account potential users’ context in addition to the functional one.

Findings
In this paper, the authors introduce a new context-aware approach that provides a dynamic adaptation of service compositions.

Originality/value
The author has implemented a Web application that enables selection and composition of the most appropriate composite service.
Dana Gas Sukuk default: a juristic analysis of court judgement
Authors: Busari Saheed Abdullahi , AbdulAziz Akhtarzaite , Zakariyah Luqman , Amanullah Muhammad 
Published: September 2019

Purpose
This study aims to analyse the facts of the case in the judgement made by the High Court of Justice, England, UK, in the case of Dana Gas Public Joint Stock Company (PJSC) v. Dana Gas Sukuk Limited (Ltd.) and Ors.

Design/methodology/approach
This study uses descriptive and juristic analysis to explain the factual terms in the case of Dana Gas sukuk default. It also uses juristic opinions to analyse the underpinning argument in the Dana Gas court case between the decision of Sharjah Court, UAE, and the English Court, UK.

Findings
The study concluded that despite the position of Dana Gas PJSC that specific element of the muḍārabah sukuk is non-Sharī’ah-compliant, the English court decision which established the enforceability of the purchase undertaking seems to be fair based on the Islamic maxims such as “Difficult situation cannot violate the right of other” and “The conditional matters among Muslims are binding.”

Research limitations/implications
The impact of this study is that Dana Gas sukuk default has thought stakeholders of Sukuk investment lessons on the importance of documentation and consideration of tighter clauses to ensure its bindingness in the law court. Hence, this study is expected to be a contribution towards the call for standardization of the role of Sharī’ah scholars across the globe.

Originality/value
This study illustrates the fact in the case of Dana Gas sukuk default and analyses the court’s decision from a fiqh perspective.
Corporate social responsibility, firm performance and tax risk
Authors: Lin Xiaojun , Liu Ming , So Simon , Yuen Desmond 
Published: September 2019

Purpose
The purpose of this study is to investigate whether corporate social responsibility (CSR) can lower tax risk. Previous studies have demonstrated a negative link between CSR and tax aggressiveness. Generally, corporations engaging in social irresponsibility tend to undertake aggressive tax planning; whereas socially responsible firms enjoy tax savings. Because several recent studies have suggested that lower tax payments do not necessarily create higher tax risk, an exploration of the relationship between CSR and tax risk was not only interesting but also important.

Design/methodology/approach
Using an ethical perspective of CSR, this paper argues that executives who are nourished by an ethical climate tend to make responsible and reliable operating decisions. Therefore, their corporations would have better control of tax administration, and the corresponding tax risk would be constrained. Such corporations would enjoy greater tax savings while keeping their tax risk at relatively low levels. However, this reasoning ignores the fact that limited economic resources would constrain a firm from practicing CSR in the form of donations. This situation would also influence its attitude toward tax strategies. Specifically, when a firm’s performance is unsatisfactory, the cultural effect of CSR may diminish or even disappear.

Findings
Firms donating additional resources to CSR activities can construct a more ethical work climate that encourages executives to control tax risk while lowering tax expenses. For firms with unsatisfactory performance, the ethical benefits of CSR could disappear, thus suggesting a relationship with firm performance. This finding contributes to the knowledge on the ethical implications of CSR and proposes that the culture argument is conditional on satisfactory firm performance.

Originality/value
This study explores the association between corporate culture (CSR) and tax risk. The empirical results help shareholders, analysts and other investors to make their business decision better because CSR or corporate culture is less likely to change suddenly or dramatically in an abbreviated time. The finding of this study shed light on the importance of corporate culture on making an investment evaluation or decision. In addition, this study extends the research on CSR by demonstrating that the effects of CSR are conditioned on firm performance. The beneficial effect of CSR on tax risk would disappear when firms have unfavorable financial performance.
Curriculum reduction, cognitive load and understanding of core principles
Authors: Miller Taryn 
Published: September 2019

Purpose
The purpose of this study is to investigate whether the recent reduction in the volume and complexity of the financial accounting curriculum, which is examinable as part of the qualification process of chartered accountants in South Africa, has resulted in improvements in students’ understanding of core accounting concepts. The reasons for the curriculum reduction are to encourage life-long learning, reduce syllabus overload and focus on core principles.

Design/methodology/approach
A sample of 514 students completed an assessment designed to test core concepts. Approximately half the students had been exposed to the previous, larger and more complex curriculum; the other half had only been exposed to the reduced, simpler ‘core’ curriculum.

Findings
Although the assessment results of the two cohorts were not significantly different, the latter cohort made significantly less conceptual errors than the former cohort, even though the latter cohort was relatively novice. This finding supports the hypothesis that the reduced curriculum assists students’ understanding of core concepts. Furthermore, it aligns with Cognitive Load Theory (CLT) in that the reduction in examinable content reduces intrinsic load within cognitive load, thereby optimising student learning, as measured by assessment results and error rates.

Originality/value
The findings of this study have relevance for professional accounting bodies responsible for approving curriculum; accounting and other academics interested in the consequences of curriculum reduction on student learning and researchers applying CLT across other disciplines, specifically focussed on the relationship between intrinsic load and learning efficiency.
The innovative mechanism of government support for the investment activities of digital universities for provision of region’s investment attractiveness in the conditions of Industry 4.0
Authors: Grabar Anna A. , Koykova Tatiana L. , Prokopenko Lyudmila K. , Shchinova Raisa A. 
Published: September 2019

Purpose
The purpose of this study is to substantiate the necessity and to develop the innovative mechanism of government support for the investment activities of digital universities for provision of region’s investment attractiveness in the conditions of Industry 4.0.

Design/methodology/approach
The authors use the method of regression analysis for determining the dependence of the aggregate volume of investments (internal and external), which are attracted into the regional economy, on the volume of investments into fixed capital in the sphere of education (as the indicator of investment activities in the sphere of digital education) by the example of the regions of the Volga Federal District of the Russian Federation in 2018.

Findings
It is substantiated that the modern Russian mechanism of government support for investment activities of universities (including digital), which is based on such tools as norming and standardization, tax preferences and co-financing, does not allow for full implementation of the existing potential of digital universities in increasing region’s investment attractiveness in the conditions of Industry 4.0, which reduces the investment rating and volume of attracted investment resources in the regional economy – as is shown by the example of the regions of the Volga Federal District of the Russian Federation.

Originality/value
The determined problem could be solved by the presented innovative mechanism of government support for the investment activities of digital universities for provision of region’s investment attractiveness in the conditions of Industry 4.0. It is implemented on the basis of new – for modern Russia – tools: information and consultation support for investment activities and institutional support for integrating digital universities for joint realization of the investment projects in a region. The advantage of the developed mechanism is transfer of the financial load and responsibility for the investment activities from the state to digital universities because of the creation of market stimuli for conducting these activities.
Police officers’ role orientations
Authors: Gau Jacinta M. , Paul Nicholas D. 
Published: September 2019

Purpose
The purpose of this paper is to examine police officers’ attitudes toward community policing and order maintenance, as well as the facets of the work environment that impact those attitudes.

Design/methodology/approach
Survey data come from a sample of officers in a mid-sized police department. Ordinary least squares regression modeling is used to examine community-policing, order-maintenance and law-enforcement role orientations.

Findings
Officers endorse community partnerships, but are less enthusiastic about order maintenance. They also display mid-level support for traditional law enforcement. Work–environment variables have inconsistent impacts across the three role orientations.

Research limitations/implications
This was a survey of attitudes in one department. Future research should examine officers’ involvement in community-policing and order-maintenance activities and any impediments to such activities.

Practical implications
The findings have implications for police leaders seeking to implement community policing and ensure street-level officers are carrying out partnership and order-maintenance activities. In particular, top management must foster a positive work environment and personally model commitment to policing innovations.

Originality/value
This paper adds to the currently sparse body of literature on officer attitudes toward community policing and order maintenance, and incorporates traditional law-enforcement attitudes as a point of contrast. This paper advances the scholarly understanding of police officers’ role orientations.
A new approach to forecast market interest rates through the CIR model
Authors: Orlando Giuseppe , Mininni Rosa Maria , Bufalo Michele 
Published: September 2019

Purpose
The purpose of this study is to suggest a new framework that we call the CIR#, which allows forecasting interest rates from observed financial market data even when rates are negative. In doing so, we have the objective is to maintain the market volatility structure as well as the analytical tractability of the original CIR model.

Design/methodology/approach
The novelty of the proposed methodology consists in using the CIR model to forecast the evolution of interest rates by an appropriate partitioning of the data sample and calibration. The latter is performed by replacing the standard Brownian motion process in the random term of the model with normally distributed standardized residuals of the “optimal” autoregressive integrated moving average (ARIMA) model.

Findings
The suggested model is quite powerful for the following reasons. First, the historical market data sample is partitioned into sub-groups to capture all the statistically significant changes of variance in the interest rates. An appropriate translation of market rates to positive values was included in the procedure to overcome the issue of negative/near-to-zero values. Second, this study has introduced a new way of calibrating the CIR model parameters to each sub-group partitioning the actual historical data. The standard Brownian motion process in the random part of the model is replaced with normally distributed standardized residuals of the “optimal” ARIMA model suitably chosen for each sub-group. As a result, exact CIR fitted values to the observed market data are calculated and the computational cost of the numerical procedure is considerably reduced. Third, this work shows that the CIR model is efficient and able to follow very closely the structure of market interest rates (especially for short maturities that, notoriously, are very difficult to handle) and to predict future interest rates better than the original CIR model. As a measure of goodness of fit, this study obtained high values of the statistics R2 and small values of the root of the mean square error for each sub-group and the entire data sample.

Research limitations/implications
A limitation is related to the specific dataset as we are examining the period around the 2008 financial crisis for about 5 years and by using monthly data. Future research will show the predictive power of the model by extending the dataset in terms of frequency and size.

Practical implications
Improved ability to model/forecast interest rates.

Originality/value
The original value consists in turning the CIR from modeling instantaneous spot rates to forecasting any rate of the yield curve.
Trade Finance Gaps in a Heightened Regulatory Environment: The Role of Development Banks
Authors: Henderson Jennifer , Smallridge Diana 
Published: September 2019

AbstractTrade is a fundamental human activity. However, the past decade has been characterised by increasing regulation and protectionism. This paper explores the role of development banks as trade finance policy tools in responding to regulation‐induced market failures. Towards this end, it discusses the impact of recent trends in banking regulation on small and medium enterprises (SMEs), financial institutions, and emerging economies.
Open Markets as a Source of Prosperity – Evidence of the Federal State of Baden‐Wuerttemberg
Authors: Hinz Stefanie 
Published: September 2019

AbstractBaden‐Wuerttemberg's economy is characterized by a close combination of highly specialized R&D‐intensive industry and business related services, with the manufacturing sector generating a significantly higher share of value added than the average of the federal states (Länder). Over the long‐term trend, these structural framework conditions have generated above‐average GDP growth rates and also per capita income. Another peculiarity ist that economic output is generated relatively even within the regions of the federal state (Land). This economic model requires low transaction costs in the broadest sense to serve a large relevant market. For this reason unhindered access to international markets is a necessary prerequisite for prosperity. However, there must be a certain competitive and innovation advantage. Maintaining the competitiveness and innovation capacity of the location is a permanent task for economic policy.
Lifelong choline supplementation ameliorates Alzheimer’s disease pathology and associated cognitive deficits by attenuating microglia activation
Authors: Velazquez Ramon , Ferreira Eric , Knowles Sara , Fux Chaya , Rodin Alexis , Winslow Wendy , Oddo Salvatore 
Published: September 2019

AbstractCurrently, there are no effective therapies to ameliorate the pathological progression of Alzheimer's disease (AD). Evidence suggests that environmental factors may contribute to AD. Notably, dietary nutrients are suggested to play a key role in mediating mechanisms associated with brain function. Choline is a B‐like vitamin nutrient found in common foods that is important in various cell functions. It serves as a methyl donor and as a precursor for production of cell membranes. Choline is also the precursor for acetylcholine, a neurotransmitter which activates the alpha7 nicotinic acetylcholine receptor (α7nAchR), and also acts as an agonist for the Sigma‐1 R (σ1R). These receptors regulate CNS immune response, and their dysregulation contributes to AD pathogenesis. Here, we tested whether dietary choline supplementation throughout life reduces AD‐like pathology and rescues memory deficits in the APP/PS1 mouse model of AD. We exposed female APP/PS1 and NonTg mice to either a control choline (1.1 g/kg choline chloride) or a choline‐supplemented diet (5.0 g/kg choline chloride) from 2.5 to 10 months of age. Mice were tested in the Morris water maze to assess spatial memory followed by neuropathological evaluation. Lifelong choline supplementation significantly reduced amyloid‐β plaque load and improved spatial memory in APP/PS1 mice. Mechanistically, these changes were linked to a decrease of the amyloidogenic processing of APP, reductions in disease‐associated microglial activation, and a downregulation of the α7nAch and σ1 receptors. Our results demonstrate that lifelong choline supplementation produces profound benefits and suggest that simply modifying diet throughout life may reduce AD pathology.
Cannabis use in early adulthood is prospectively associated with prescriptions of antipsychotics, mood stabilizers, and antidepressants
Authors: Rognli Eline Borger , Bramness Jørgen Gustav , von Soest Tilmann 
Published: September 2019

ObjectiveCannabis is an acknowledged risk factor for some mental disorders, but for others the evidence is inconclusive. Prescribed medicinal drugs can be used as proxies for mental disorders. In this study, we investigate how use of cannabis is prospectively related to prescription of antipsychotics, mood stabilizers, antidepressants, and anxiolytics.MethodsData on cannabis exposure and relevant confounders were obtained from 2,602 individuals in the longitudinal Young in Norway Study, providing survey data from four data collection waves between 1992 and 2006. Data were coupled with information about prescriptions for psychotropic drugs from the Norwegian Prescription Database between 2007 and 2015.ResultsPast year cannabis use increased the risk of prescription of antipsychotics (OR = 5.56, 95 % CI 1.64 – 18.87), mood stabilizers (OR = 5.36, 95 % CI 1.99 – 14.44) and antidepressants (OR = 2.10, 95 % CI 1.36 – 3.25), after accounting for sociodemographic variables, conduct problems, additional drug use, mental distress, and prescriptions the year before cannabis use was measured.ConclusionsIn this study of young adults from the general population, past year cannabis use was associated with later prescriptions of antipsychotics, mood stabilizers, and antidepressants.