bluuebunny/crossref_metadata_2025_split huggingface dataset:
Heritage: the priceless hostage of accrual accounting
Authors: Anessi-Pessina Eugenio , Caruana Josette , Sicilia Mariafrancesca , Steccolini Ileana 
Published: August 2019

Purpose
The purpose of this paper is to examine how the convergence of private and public sector accounting standards is affecting conceptual and practical issues relating to heritage. More specifically, the paper is intended to provide a better understanding of the state of the art in national and international accounting standards on heritage assets, and of the views influencing such standards.

Design/methodology/approach
A qualitative documentary analysis is carried out to explore the variety of existing positions and views on heritage, ranging from the scholarly literature, through potential stakeholders and users, to international and national standard setters.

Findings
The analysis shows that the path of convergence between public and private sector standards and practices is still problematic. After more than two decades of debate around the nature, definition, measurement, and reporting of heritage, these issues are far from settled.

Research limitations/implications
In the light of calls for increased measurement and reporting of public sector “assets”, and specifically for the definition of standards to recognise heritage, the paper suggests the need to strongly reconsider whether the convergence between public and private sector standards is desirable, feasible and effective. As such, the risks of embracing simplified or hybrid forms of accounting and reporting for heritage should be more seriously assessed. While reporting on heritage is important, it is fundamental to keep it distinct from reporting on government’s regular operations, in order to appreciate its specific value, nature and features.

Originality/value
Looking at European national standards for heritage, the IPSASB’s proposals, and the reactions to the latter by relevant stakeholders, the paper provides a pluralistic view on the positions and experiences about heritage, contributing to the debate on the convergence between private and public sector accounting standards.
Differences among baby boomers, Generation X, millennials, and Generation Z wine consumers in Lebanon
Authors: Koksal Mehmet Haluk 
Published: August 2019

Purpose
The purpose of the study is to group Lebanese wine consumers based on generational cohorts. It also explores the characteristics of the customers in each group based on wine attributes, information sources, wine consumption, purchase behaviour and socio-economic characteristics.

Design/methodology/approach
The data in the study were collected from the main supermarkets, hypermarkets and special liquor outlets, as well as upscale restaurants serving alcohol in the Lebanese capital, Beirut, through a structured questionnaire. Respondents were intercepted by using convenience sampling. Out of 700 people approached, 444 surveys were collected.

Findings
After splitting consumers into four different generational groups, namely, baby boomers, Generation X, millennials and Generation Z, the study clearly identified the differences between generations regarding wine attributes, information sources, purchasing and consumption and socio-demographic characteristics.

Originality/value
Although there are numerous studies on the investigation of wine consumers in the literature from various countries, this is the first study looking at wine consumers in one of the Middle Eastern countries, Lebanon.
Assessing sustainability performance of high-tech firms through a hybrid approach
Authors: Cui Li , Zhai Mengru , Dai Jing , Liu Yang , Zhang Pan 
Published: August 2019

Purpose
In light of the lack of subjective criteria and scientific rationality in current sustainability performance assessment, the purpose of this paper is conducted to improve the sustainability performance assessment of high-tech firms by developing a hybrid approach that integrates quantitative and qualitative research methods.

Design/methodology/approach
This study proposed a hybrid approach that integrates word frequency analysis, cluster analysis, grey theory and the decision-making and trial evaluation laboratory (DEMATEL) method. Specifically, this study identifies useful criteria using quantitative word frequency analysis as well as qualitative literature research. Then, cluster analysis is used to divide these criteria into different categories. Subsequently, this study applies the grey theory associated with the DEMATEL method to assess the sustainability performance of high-tech firms.

Findings
The results reveal that the socio-environment is an important aspect underlying the corporate sustainability performance of high-tech firms. Therefore, high-tech firms should enhance their pollution emission control capabilities and increase investment in energy-conservation and emission-reduction technologies to drive sustainable development. In addition, increasing green product sales revenue and improving the guiding capability of green consumption are core issues that firms must address.

Originality/value
This study assesses the sustainability performance of high-tech firms by applying a hybrid method. This method can be used to construct a framework for scientific sustainability performance assessment and to provide a clear direction for the sustainable development of firms.
A comparative study between a computer-based and a mobile-based assessment
Authors: Nikou Stavros A. , Economides Anastasios A. 
Published: August 2019

Purpose
The purpose of this study is to compare the overall usability and user experience of desktop computers and mobile-devices when used in a summative assessment in the context of a higher education course.

Design/methodology/approach
The study follows a between-groups design. The participants were 110 first-year undergraduate students from a European university. Students in the experimental group participated in the assessment using mobile devices, whereas students in the control group participated using desktop computers. After the assessment, students self-reported their experiences with computer-based assessment (CBA) and mobile-based assessment (MBA), respectively. The instruments used were the user experience questionnaire and the system usability scale.

Findings
Attractiveness and novelty were reported significantly higher in the experimental group (MBA), while no significant differences were found between the two groups in terms of efficiency, perspicuity, dependability and stimulation. The overall score for the system usability was not found to differ between the two conditions.

Practical implications
The usability and user experience issues discussed in this study can inform educators and policymakers about the potential of using mobile devices in online assessment practices, as an alternative to desktop computers.

Originality/value
The study is novel, in that it provides quantitative evidence for the usability and user experience of both desktop computers and mobile devices when used in a summative assessment in the context of a higher education course. Study findings can contribute towards the interchangeable usage of desktop computers and mobile devices in assessment practices in higher education.
Young people and police making “Marginal Gains”: climbing fells, building relationships and changing police safeguarding practice
Authors: Factor Fiona Jane , Ackerley Elizabeth Lillian 
Published: August 2019

Purpose
The purpose of this paper is to describe a youth work model of participatory research practice which utilises a range of methods within non-traditional research settings, highlighting the importance of trust, risk-taking and the creation of mutually respectful and non-hierarchical relationships. The paper suggests that such methods enable the development of new insights into previously intractable challenges when working with adolescents needing a safeguarding response from professionals.

Design/methodology/approach
The paper reflects on the challenges and successes of a project which brought police officers and young people together to develop solutions to improving safeguarding responses to young people affected by sexual violence and related forms of harm in adolescence. In particular, this paper focuses on a residential held in October 2016 in the Lake District involving 7 officers and 15 young people.

Findings
Despite a number of ethical challenges throughout the project, this paper makes the case that potentially high-risk participatory research projects can be supported and managed by university research centres. However, for these to be successful, staff need to work in trauma-informed ways, and possess high-level expertise in group work facilitation. Transparency, honesty, constancy and a range of different and creative activities, including mental and physical challenges, all contributed to the success of the project.

Originality/value
By detailing the empirical steps taken to develop, support and realise this project, this paper advances a youth work model of participatory research practice, filling an important gap within the methodological literature on participatory work with young people affected by sexual violence.
Brand personality and sexuality levels of luxury advertisements
Authors: Adomaitis Alyssa Dana , Saiki Diana 
Published: August 2019

PurposeThe purpose of this paper is to determine the perceived personality of brands featuring different levels of sexuality in advertisements of luxury fashion brands.Design/methodology/approachTo determine the identity of the company a “personality traits” scale by Geurenset al.(2015) was used with 25 brand personalities: conscientiousness/responsibility, extraversion/activity, emotional stability/emotionality, agreeableness/aggressiveness, and openness/simplicity. The final survey was then made available on Amazon Turk for two weeks. Each participant assessed one photograph at a level of sexuality given the gender they identified with the most.FindingsThere were 1,266 participants including 701 females and 565 females. Statistical analysis of the responses revealed that the degree of sexuality in the advertisements impacted brand perceptions. Among both genders, the greater degree of sexuality in the advertisement, the more the brand was considered less conscientious and responsible. The results also suggested that men and women view levels of sexuality differently. They varied most in the area of openness and simplicity, with men viewing advertisements of male models that had greater sexuality as simple. Men felt less sexuality was more emotional and romantic, while women viewed mid-level degree of sexuality in this manner.Originality/valueLimited research has examined how level of sexuality influences perceived brand personality. The results contribute to theories pertaining to motivations to identify with a luxury fashion brand and provide strategies for luxury fashion brands to enhance their intended brand image.
Exploring current enablers and barriers for sustainable proximity manufacturing
Authors: Sirilertsuwan Petchprakai , Hjelmgren Daniel , Ekwall Daniel 
Published: August 2019

Purpose
Amidst offshoring and reshoring trends, the purpose of this paper is to explore why business practitioners, especially from the labour-intensive clothing industry, choose to manufacture some products in proximity to the high-cost European market. Moreover, the rise of sustainability concerns led us to further explore whether these reasons relate to triple bottom line (TBL): business, environment and society.

Design/methodology/approach
The content analysis was adopted for within-case and cross-case analysis of data from semi-structured interviews of managers from 12 clothing companies.

Findings
Within-case analysis showed enablers and barriers (factors) of proximity manufacturing within each company’s characteristics under TBL. Cross-case analysis showed the most-mentioned enablers (high-quality suppliers, short lead-time and fast replenishment) and barriers (expensive production cost and lack of industrial set-up and seamstresses). The findings revealed both common and different factors from existing studies.

Research limitations/implications
Besides being motives for companies to bring manufacturing back to Europe, the results can be used by researchers and companies to develop criteria and performance measures of manufacturing locations for enhancing the TBL sustainability. Future research may explore different locations and industries for possibilities of proximity–manufacturing generalisation.

Social implications
Findings show that governments could focus on eliminating barriers of proximity manufacturing and creating favourable institutional infrastructure for the European clothing industry and sustainability.

Originality/value
This paper highlights updated proximity–manufacturing factors from practices in relation to TBL sustainability, including support for proximity manufacturing as a practice for TBL enhancement.
Sustainable supply chain management practices and performance
Authors: Baliga Ravindra , Raut Rakesh D. , Kamble Sachin S. 
Published: August 2019

PurposeSustainable supply chain management (SSCM) is a relatively new sub-field of supply chain management (SCM). The performance of SSCM is based on the triple bottom line approach encompassing people-planet-profit, hence being defined not in only in social and environmental terms, but also the economic. The purpose of this paper is to develop an integrated study which uses antecedent-practices-performance principles in order to determine the drivers of SSCM practices, and the impact of these practices on sustainable supply chain performance. The importance of the study lies in the fact that the Indian Government is making significant efforts to boost the manufacturing sector, and sustainability is among the significant imperatives for Indian manufacturing to be competitive globally.Design/methodology/approachA conceptual model based on the antecedents-practices-performance principles was developed, and included six constructs identified from the literature: the drivers being the motivators of sustainability, lean management (LM) and supply management (SM), the practices were the environmental and social practices in the supply chain and, finally, the sustainable supply chain performance; eight hypotheses were conceived in the model development process. The survey instrument was conceptualised from an in-depth study of literature and was employed to conduct a survey of 211 operations and supply chain managers and functional heads from the Indian manufacturing industry. The scales were validated by employing the confirmatory factor analysis, followed by structural equation modelling to develop the structural relationships between the constructs using Amos 20.0.FindingsThe results of the SEM suggest that the antecedents, i.e. motivators, LM and SM, have a significant bearing on environmental and social practices in the SCM; these practices, in turn, also have a positive relationship with SSCM performance (except the relationship between LM and social practices in SCM) with acceptable goodness-of-fit measures. Thus out of the eight hypotheses, seven can be said to statistically significant.Research limitations/implicationsIn addition to the motivators of sustainability, the study based on extant literature has considered LM and SM among the drivers of sustainability in SCM. The study has also identified that in earlier studies, the focus has been on environmental practices, and this integrated study has also included social practices in the supply chain.Originality/valueThis study suggests that sustainability performance may also be realised through lean and SM principles; an integrated perspective has been adopted with the consideration of both environmental and social practices. Further, the proposed model represents a novel integration of literature from diverse domains such as environmental management, business ethics and corporate social responsibility as well as performance management.
Edible film based on Vicia faba shell gum, nano silver and Helichrysum arenarium essence
Authors: Jahantigh Farzane 
Published: August 2019

Purpose
The inclusion of natural antioxidants and nanoparticles into edible coatings can improve their structure, functionality and applicability in foods. This study aims to determine the antibacterial effect of new nano-composite based on bean pod shell gum (BPSG), silver nanoparticle (SNP) and herbal essential oil (EO).

Design/methodology/approach
For this purpose, BPSG (4 per cent w/v), SNP (0.5-1 per cent w/v) and Helichrysum arenarium EO (1-2 per cent v/v) were mixed. After preparation the edible film, the antibacterial activity was tested on five food-borne pathogenic bacteria in two categories including two-gram positives and three-gram negatives bacteria. The EO composition was determined by GC–mass spectrometry and the antibacterial activity was tested using disk diffusion test.

Findings
Results showed that gram-positive bacteria were more susceptible than gram-negative bacteria. Increasing Helichrysum arenarium EO and SNP content increased antimicrobial activity of the edible film based on BPSG, so that the treatment containing 2 per cent v/v Helichrysum arenarium EO and 1 per cent w/v SNP led to the highest inhibition zone (8.1-13.1 mm) compared to treatment containing 1 per cent v/v Helichrysum arenarium EO and 0.5 per cent w/v SNP with inhibition zone range of 5.4-9.9 mm and the difference was statistically significant (p = 0.41). Also, the chemical composition analysis of the EO identified a total of 38 compounds in which a-pinene (32 per cent), 1,8-cineole (16 per cent), α-humulene (15 per cent) and ß-caryophyllene (8 per cent) were the main fractions. Other separated components accounted less than 29 per cent of the oil.

Originality/value
In general, SNP and Helichrysum arenarium EO improved the functional properties including the antimicrobial activity of the edible film based on BPSG, which increases the potential to be used as active packaging for fresh products.
Plant trait‐based approaches to improve nitrogen cycling in agroecosystems
Authors: Abalos Diego , van Groenigen Jan Willem , Philippot Laurent , Lubbers Ingrid M. , De Deyn Gerlinde B. 
Published: August 2019

Abstract

Intensive agriculture is dominated by monocultures of high‐yielding plants that receive large applications of nitrogen (N) fertilizers to boost plant productivity. However, these systems have low N use efficiency (NUE) as fertilized plants generally take up less than half of the N applied. A large fraction of the remainder N is susceptible to be lost from the agroecosystem generating a cascade of environmental and socio‐economic problems. Climate change and projected global increases in fertilizer use pose further risks to N losses and yield stability.

We review and translate concepts from ecology in natural systems to demonstrate that NUE in intensive agroecosystems can be strongly increased by fine‐tuning the traits of the plant communities to the levels of N fertilization intensity.

We present key plant traits of importance for N‐cycling (architectural, morphological and physiological traits, as well as symbiotic associations and exudation patterns); discuss ecological (with soil fauna and N‐cycling microbial communities) and agronomic interactions of this approach; propose interdisciplinary methodologies for future research ranging from pot to global scales; and highlight possible solutions leading to an optimal balance between N fertilizer use and productivity.

Synthesis and applications. By showing the strong links between plant traits and nitrogen (N) cycling, our work opens possibilities to test ecologically informed hypotheses across gradients of soil fertility and N fertilizer management intensity, setting a research agenda for the coming years. Accordingly, the choice of plant species based on their functional traits will play a central role for the development of modern and productive agroecosystems that retain and use N more efficiently.
To what extent are bryophytes efficient dispersers?
Authors: Vanderpoorten Alain , Patiño Jairo , Désamoré Aurélie , Laenen Benjamin , Górski Piotr , Papp Beata , Holá Eva , Korpelainen Helena , Hardy Olivier 
Published: August 2019

Abstract

Bryophytes are typically seen as extremely efficient dispersers. Experimental evidence suggests that efficient short‐distance dispersal coupled with random long‐distance dispersal (LDD) leads to an inverse isolation effect. Under the latter, a higher genetic diversity of colonizing propagules is expected with increasing isolation, counteracting differentiation beyond the range of short‐distance dispersal.

This expectation is tested from a review of evidence on spatial genetic structure and analyses of isolation‐by‐distance (IBD) at different scales.

A decay of the IBD signal, characterized by non‐significant slopes between kinship coefficients and geographic distance was observed beyond 100 m. A second slope shift was observed at distances larger than 1 km, with a proportion of significant slopes in more than one third of the datasets.

The decay of the IBD signal beyond 100 m, which reflects efficient LDD, is consistent with the inverse isolation hypothesis. Persistence of a significant IBD signal at medium ranges in one third of the analysed cases suggests, however, that the inverse isolation effect is not a rule in bryophyte spore dispersal. Furthermore, the higher proportion of significant IBD patterns observed at scales over 100 km likely marks the limits of regional dispersal, beyond which an increasingly smaller proportion of spores travel.

Synthesis. We discuss the differences between experimental and genetic estimates of spore dispersal and conclude that geographic distance remains a significant proxy of spore colonization rates, with major consequences for our understanding of actual migration capacities in bryophytes, and hence, our capacity to model range shifts in a changing world.