bluuebunny/crossref_metadata_2025_split huggingface dataset:
Financial reputation repair through environmental performance
Authors: Matozza Felice , Biscotti Anna Maria , Mafrolla Elisabetta 
Published: June 2019

PurposeThis paper aims to examine whether firms in polluting industries improve their environmental performance to effectively repair their financial reputation in the aftermath of an accounting restatement – a financial reputation-damaging event.Design/methodology/approachThe authors test their hypotheses using multiple regression analysis of a sample of firms listed in International Financial Reporting Standards (IFRS)-adopting countries. They use a comparative empirical design in which a sample of firms that underwent a restatement (henceforth, restating firms) are compared with control groups of pair- and multiple-matched firms that did not undergo restatements (non-restating firms).FindingsThe study finds that restating firms have higher environmental performance in the aftermath of restatement events. Additionally, the authors demonstrate that this environmentally based reputation repair positively influences the financial reputation of the firms, as measured by analyst coverage and recommendations and which previously decreased because of the restatement event.Practical implicationsBecause environmental levers are a substantial contextual factor in polluting industries, shifting the stakeholder debate to firms’ environmental commitment can improve financial stakeholders’ opinions and favour the repair of the multifaceted reputation of the financially damaged firm.Social implicationsWith a worldwide growing attention to environment there is a critical need for understanding how polluting firms integrate sustainability and financial reputation. We demostrate that polluting firms recover from a financial failure pursuing their environmental performance.Originality/valueContributing to the behavioural theory of reputation repair and in line with the legitimacy perspective in environmental disclosure research, this paper shows that polluting firms recover from a loss to their financial reputation by diverting stakeholders’ attention towards the environmental field, thus restoring their financial reputation, as financial analysts value environmental performance improvement – a substantial contextual factor of polluting firms’ reputation repair process.
Barriers to circular food supply chains in China
Authors: Farooque Muhammad , Zhang Abraham , Liu Yanping 
Published: June 2019

PurposeThis paper aims to identify and systematically analyze the causal-effect relationships among barriers to circular food supply chains in China.Design/methodology/approachGrounded in multiple organizational theories, this paper develops a theoretical framework for identifying relevant barriers to integrating circular economy philosophy in food supply chain management. The study uses 105 responses from Chinese food supply chain stakeholders including food processors, sales and distribution channels, consumers and government officials. It applies a fuzzy decision-making trial and evaluation laboratory (DEMATEL) method to examine the causal-effect relationships among the identified barriers.FindingsOverall, the results suggest two key cause barriers: first, weak environmental regulations and enforcement, and second, lack of market preference/pressure. Meanwhile, lack of collaboration/support from supply chain actors is the most prominent barrier. The key cause and prominent barriers are also identified for each of the supply chain stakeholder involved.Research implicationsThe study offers practical insights for overcoming barriers to integrating circular economy philosophy in the management of supply chains in the Chinese food sector, as well as in other contexts where similar challenges are faced. It also sheds light on which organizational theories are most suitable for guiding similar studies.Originality/valueTo the best of the authors’ knowledge, this is the first barrier study on circular food supply chains. The use of multiple organizational theories for the development of the theoretical framework is unique in barrier studies. The study offers insights from multiple stakeholders in the Chinese food supply chains.
The differences in agent effects on sustainable supply chain management: an activity theory construction
Authors: Malik Mohsin , Abdallah Salam , Orr Stuart , Chaudhary Uzma 
Published: June 2019

PurposeThis paper responds to calls from the literature for research identifying the difference between the effect of internal agents and external agents, such as customers, suppliers and government on sustainable supply chain management (SSCM). The paper also determines whether there is a dynamic or interactive relationship between the two types of agents.Design/methodology/approachActivity theory was used as the theoretical framework for understanding how internal and external agents affected both SSCM motivation and facilitation and possible interactions between the two. A cluster analysis identified how internal and external agents affected SSCM initiatives, interactions, the conditions under which this occurs and the mechanisms of this effect.FindingsInternal and external agents differ in the type, sequence and diversity of their effect on SSCM. While external agents had both an SSCM motivating and facilitation effect, internal agents only had a facilitating effect. Customers were only a significant SSCM motivation in 35% of the cases. Government regulations had a dynamic effect, changing from motivation to facilitation as the SSCM initiative developed. External agent SSCM motivation and facilitation were more internalized in organizations which were more internationally oriented.Practical implicationsLocal institutional frameworks motivate and facilitate SSCM initiatives, while head office initiatives and international best practice agencies encourage an integrated combination of external agent motivation and facilitation and internal facilitation.Originality/valueThe findings extend the SSCM literature by identifying the processes of agent SSCM motivation and facilitation, the dynamic nature of agent SSCM effects and the mechanism through which externally motivated and facilitated SSCM becomes internalized.
Institutional pressures for corporate social responsibility implementation: a study of Indian executives
Authors: Jha Aruna , Aggrawal Vijita Singh 
Published: June 2019

PurposeIndia has recently entered mandatory corporate social responsibility (CSR) spend era. It is important to unravel the pressures of CSR implementation in the Indian context to understand how a better fit between business strategy and CSR spend can be achieved. This study aims to validate a model that integrates pressures, CSR implementation and financial performance through reputation within the institutional theory framework.Design/methodology/approachIt is based on a questionnaire survey of 162 top-level and middle-level CSR managers in India and semi-structured interviews with eight top-level executives.FindingsThe study concludes that local community, government, peers and media are important institutional pressures of CSR implementation in India. Reputation partially mediates the relationship between CSR implementation and financial performance.Practical implicationsThe study findings can help managers to know which stakeholders (government, media, peers and local community) are exerting statistically significant institutional pressures and how CSR initiatives be designed to cater to their requirements. Though CSR spend is mandatory in India, a strategic orientation towards it would enable the firms to derive value for the stakeholders associated with the business.Originality/valueRelationship between pressures of CSR and CSR implementation has not yet been explored in the Indian context. Such a relationship tells us why is CSR taken up and influence of which of the pressure groups is considered important while implementing CSR. The study will help to understand the relationship between CSR–reputation–financial performance as perceived by Indian managers and to assess whether they perceive corporate reputation building as one of the most important outcomes of CSR.
The adoption of international sustainability and integrated reporting guidelines within a mandatory reporting framework: lessons from South Africa
Authors: Wachira Mumbi Maria , Berndt Thomas , Romero Carlos Martinez 
Published: June 2019

Purpose
This study aims to explore factors influencing voluntary adoption of international sustainability and integrated reporting guidelines within a mandatory reporting framework. Given South Africa’s political history, the authors argue that accounting practice can be used to secure the legitimacy and transparency of businesses.

Design/methodology/approach
Two logistic regression equations are used to predict the likelihood of firms’ subscribing to either Global Reporting Initiative (GRI) or the Integrated Reporting (<IR>) framework, respectively. The authors consider annual, sustainability and integrated reports issued for the financial year ended 2014.

Findings
The results show a statistically and significant positive association between the adoption of the GRI’s guidelines and the level of transparency of non-financial disclosures and environmental sensitiveness. The application of the <IR> framework is also associated with the level of a firm’s transparency score and with its respective analyst following, which acts as a measure for capital markets requiring a high information environment.

Originality/value
This paper illustrates the development of integrated and sustainability reporting (SR) practices within an emerging market. By drawing distinctions between locally developed South African codes of corporate governance, namely, King I-III and international guidelines proxied by the GRI’s guidelines for SR, and the <IR> framework, the authors show that South African firms still adopt international guidelines despite the mandatory framework in place.
Design and analysis of three-axis cantilever type force sensor
Authors: Jawale Hemant P. , Jaiswal Ankur , Bhasme Kapil N. 
Published: June 2019

Purpose
The force sensing is used in robotic assembly tasks. The sensors developed are much advanced and costly. The force transducers are generally configured and deployed at the wrist of the robotic arm. The purpose of this paper is to describe the concept of an elastic transducer to make available cost-effective force sensor with simple construction and analysis.

Design/methodology/approach
The analytical formulation is developed herewith for one-, two- and three-axis elastic cantilever configuration. The force to be measured can be calculated analytically using derived strain expressions. The strains are estimated using proposed formulation, further crosschecked through FEA approach. The analytical method for strain estimation using moment equations is presented along with validation using finite element method (FEM) tool (ANSYS 15.0) with the case study.

Findings
The derivation of expressions for force components from strains is developed. The resulting formulation found to confirm the estimated strains from analytical methods closely to the FEM results. Theoretically, it is possible to find contact forces and angle of force on stationary force platform. It is found that the magnitude of estimated contact forces is within 1 per cent deviations.

Research limitations/implications
The mathematical modeling and FEA simulation of the three-axis force sensor under elastic (no deformation) conditions.

Originality/value
These sensors are ranging from simple crossbar structure to Stewart platform type. The subsequent development in this field pertains to performance enhancement such as accuracy and cross-sensitivity. The basic structure of the sensor has not changed drastically. The major problem, as discussed by many authors, is a complex interdependence of six components and intricate geometrical structure. Derivation of expressions for force components from strains is a breakthrough contribution by the authors. The analytical treatment for finding the strains is aimed in this paper.
Free‐surface implementation in a mesh‐free finite‐difference method for elastic wave propagation in the frequency domain
Authors: Takekawa Junichi , Mikada Hitoshi 
Published: June 2019

ABSTRACTWe present an original implementation of the free‐surface boundary condition in a mesh‐free finite‐difference method for simulating elastic wave propagation in the frequency domain. For elastic wave modelling in the frequency domain, the treatment of free surfaces is a key issue which requires special consideration. In the present study, the free‐surface boundary condition is directly implemented at node positions located on the free‐surface. Flexible nature of the mesh‐free method for nodal distribution enables us to introduce topography into numerical models in an efficient manner. We investigate the accuracy of the proposed implementation by comparing numerical results with an analytical solution. The results show that the proposed method can calculate surface wave propagation even for an inclined free surface with substantial accuracy. Next, we calculate surface wave propagation in a model with a topographic surface using our method, and compare the numerical result with that using the finite‐element method. The comparison shows the excellent agreement with each other. Finally, we apply our method to the SEG foothill model to investigate the effectiveness of the proposed method. Since the mesh‐free method has high flexibility of nodal distribution, the proposed implementation would deal with models of topographic surface with sufficient accuracy and efficiency.
The compensation hypothesis goes east: FDI and welfare state demand in postcommunist countries
Authors: BEESLEY CELESTE 
Published: June 2019

AbstractWhile existing research provides evidence that globalisation sparks citizen demand for the welfare state in wealthy Western democracies, less is known about how globalisation affects public demand for welfare elsewhere. This study explores the link between globalisation and welfare preferences in postcommunist countries by examining workers at multinational corporations (MNCs). These workers have previously been found to have lower levels of job security, even in Western Europe. Additionally, in the postcommunist context, MNC employment also frequently offers better opportunities than other available jobs. This combination of risk and benefit creates higher demand for social insurance (such as unemployment insurance) because MNC workers have both higher job insecurity and higher costs of job loss (if the benefits of MNC employment make it difficult to find an equally good job). Original survey data from Ukraine shows that MNC workers experience greater insecurity and are paid more than other workers. They also express preferences for more expansive welfare programmes, prioritising those related to labour market insurance. This pattern of MNC workers’ experience and preferences is confirmed in cross‐national survey data from 30 peripheral economies, demonstrating that the compensation hypothesis has wider application than previously shown.
After‐hours emergency radiology CT reporting by radiology registrars at an Australian level 1 trauma centre: A review of discrepancies between preliminary and final reports
Authors: Goh Gerard S , Aberdein Georgina , Chokka Ramesh , Yu Xavier , Varma Dinesh 
Published: June 2019

AbstractIntroductionThere is reliance on radiology registrar reporting of after‐hours CT scans in many public hospitals across Australia and New Zealand. This study evaluates the extent and nature of CT reporting discrepancies after‐hours by comparing trainee preliminary reports with consultant finalised reports.MethodsA retrospective review of all after‐hours CT scans between January and December 2014 by radiology trainees at a level 1 trauma centre was performed. Discrepancies were classified as major or minor, by year level of trainee, time of report and scan type (Trauma vs. Non‐Trauma). Major discrepancies were investigated to assess if they led to increased morbidity, mortality or a change in treatment.Results17,948 after‐hours CT scans were performed. A total of 1235 preliminary reports required addendums (discrepancy rate of 6.9%). There were 630 Trauma and 605 Non‐Trauma studies. There were 56 major (0.3%) and 1179 minor (6.6%) discrepancies. Of the 56 major discrepancies there were 12 (0.3%) in the Trauma and 44 (6.6%) in the Non‐Trauma groups. There were no adverse patient outcomes due to any major discrepancy. There were more minor discrepancies in reports of Trauma CTs compared to Non‐Trauma (P ≤ 0.0001). No relationship between the time of report issued and discrepancy rate (P = 0.811) was observed. There was a lower discrepancy rate the more experienced the registrar from year 2 to advanced fellowship (P = 0.003).ConclusionThe discrepancy rates of after‐hours CT trainee reports were lower at this institution compared to international literature (6.9% vs. 7.7%). The majority of preliminary trainee reports were accurate with no increased morbidity or mortality resulting from major discrepancies.
Drones and convolutional neural networks facilitate automated and accurate cetacean species identification and photogrammetry
Authors: Gray Patrick C. , Bierlich Kevin C. , Mantell Sydney A. , Friedlaender Ari S. , Goldbogen Jeremy A. , Johnston David W. 
Published: June 2019

Abstract

The flourishing application of drones within marine science provides more opportunity to conduct photogrammetric studies on large and varied populations of many different species. While these new platforms are increasing the size and availability of imagery datasets, established photogrammetry methods require considerable manual input, allowing individual bias in techniques to influence measurements, increasing error and magnifying the time required to apply these techniques.

Here, we introduce the next generation of photogrammetry methods utilizing a convolutional neural network to demonstrate the potential of a deep learning‐based photogrammetry system for automatic species identification and measurement. We then present the same data analysed using conventional techniques to validate our automatic methods.

Our results compare favorably across both techniques, correctly predicting whale species with 98% accuracy (57/58) for humpback whales, minke whales, and blue whales. Ninety percent of automated length measurements were within 5% of manual measurements, providing sufficient resolution to inform morphometric studies and establish size classes of whales automatically.

The results of this study indicate that deep learning techniques applied to survey programs that collect large archives of imagery may help researchers and managers move quickly past analytical bottlenecks and provide more time for abundance estimation, distributional research, and ecological assessments.
Quinolones for sepsis. A protocol for a systematic review of randomised clinical trials with meta‐analysis and trial sequential analysis
Authors: Korang Steven Kwasi , Maagaard Mathias , Feinberg Joshua , Perner Anders , Gluud Christian , Jakobsen Janus C. 
Published: June 2019

BackgroundSepsis is a relatively common and deadly condition that constitutes a major challenge to the modern health care system. Quinolones are sometimes used in combination with beta‐lactam antibiotics for sepsis, but no former systematic review has assessed the benefits and harms of quinolones in patients with sepsis.MethodsWe will perform a systematic review with meta‐analysis and trial sequential analysis including randomised clinical trials assessing the effects of quinolones as add on therapy to usual care in children and adults with sepsis. For the assessment of harms, we will also include quasi‐randomised studies and observational studies identified during our searches for randomised clinical trials.DiscussionThis systematic review will clarify if there is evidence to support quinolones being part of the standard treatment for sepsis.
Hormonal contraceptive use in Australian women: Who is using what?
Authors: Skiba Marina A. , Islam Rakibul M. , Bell Robin J. , Davis Susan R. 
Published: June 2019

BackgroundIn Australia many hormonal contraceptives are not Pharmaceutical Benefits Scheme (PBS) supported, hence the use of different formulations have not been quantified.ObjectivesTo document the use of hormonal contraceptives and factors associated with their use.Materials and methodsCross‐sectional, online questionnaire‐based study of 6986 Australian women, aged 18–39 years, recruited by email invitation from two large, representative databases. Main outcome measures were the prevalence of use of hormonal contraceptives and associated socio‐demographic characteristics.ResultsOf the 6600 potential hormone contraceptive users, 43.2% were current users. Most (63.6%) reported using a combined oral contraceptive (COC) of which 30.9% were non‐PBS‐supported anti‐androgenic progestin‐containing COCs. Use of long‐acting reversible contraceptives (LARC) or an injectable contraceptive was reported by 26.8%. Education beyond secondary school, being Australian born, rural residency, normal body mass index, age <25 years and nulliparity were significantly associated with hormonal contraceptive use. Women who reported polycystic ovary syndrome or acne were more likely to be taking a third or fourth generation COC (P < 0.0001) and endometriosis was significantly associated with intrauterine system (IUS) use. Third or fourth generation COC use was reported by 12.1% of obese, current smokers.ConclusionAn estimated one‐third of Australian women aged 18–39 are taking a non‐PBS‐supported anti‐androgenic progestin COC, highlighting inequity in access to COC options. That hormonal contraceptive use is higher in rural areas is a novel finding and the proportion of LARC or injectable use suggests that uptake in Australia is higher than previously reported.