bluuebunny/crossref_metadata_2025_split huggingface dataset:
Prosperity over time and across generations: the role of values and virtues in family businesses
Authors: Parada Maria Jose , Samara Georges , Dawson Alexandra , Bonet Eduard 
Published: September 2019

Purpose
Despite the great importance attributed to values in the family business, few studies have focused on their importance and on how such values influence the way family businesses behave over time. Using Aristotelian virtues as our main framework, the purpose of this paper is to understand what motivates both family members and business families to perform virtuous acts, therefore, observing the underlying beliefs at both levels of analysis that make individuals and families repeatedly behave in a way that reflects the pursuit of excellence of character.

Design/methodology/approach
The authors rely on a qualitative methodology, following an interpretive approach. Based on the narratives of family members from two Spanish family businesses, the authors abductively analyze how values and virtues in family businesses allow them to cope with changes that occur across generations.

Findings
Findings suggest that family businesses that have survived heavy crises have been able to overcome these critical moments in part due to their strong virtues – both at the individual and at the family level – where the so-called four cardinal virtues have been evident, for example, through the achievement of collective goals and adherence to a stated mission, as well as through behaviors that have been aimed at improving and benefiting the community.

Practical implications
Values are the basis for all businesses and their behaviors. Understanding the type of values, as well as the underlying virtues, that allow for prosperity across generations is important for business families to perpetuate those that allow the family business to thrive.

Originality/value
This paper contributes to the family business field by exploring a key understudied dimension that determines family business prosperity over time and across generations. It brings to the forefront values and virtues that are rarely studied in this setting despite their great importance, using narratives as a key element for value transmission as well as a research method that allows for deeper insights about specific processes.
Spaces and laces: insights from LGBT initiatives in sporting institutions
Authors: Lawley Scott 
Published: September 2019

Purpose
The purpose of this paper is to examine LGBT exclusion from sporting institutions, examining this as a phenomenon which takes place in specific spaces within these institutions.

Design/methodology/approach
A conceptual framework is developed which highlights the differences between initiatives to change heteronormative cultures at institutional levels and the levels of individual sporting spaces. This is applied to examples of heteronormative behaviour in sporting spaces and to diversity initiatives to promote LGBT participation in sport.

Findings
The paper argues that change initiatives are only effective if they engage with individual spaces within sports institutions rather than at a blanket institutional level.

Originality/value
The paper outlines links between similar findings in management and organisation literature and findings about sports organisations in the sports sociology literature. It outlines the role of institutions in both promoting LGBT inclusion in sport, but also in drawing LGBT participation towards mainstream heteronormative behaviours.
Comparative review of dual reporting in public sector in three south-east European countries
Authors: Poljašević Jelena , Vašiček Vesna , Jovanović Tatjana 
Published: September 2019

Purpose
The purpose of this paper is to analyze the application of budgeting and accounting bases and their relation to financial accounting reporting systems through a comparative survey of three South-Eastern European countries (Slovenia, Croatia and Bosnia and Herzegovina – the Entity of the Republic of Srpska).

Design/methodology/approach
The in-depth analysis based on the study of related literature and comprehensive review of existing indicators of accounting systems leads to the identification and characterization of the most important components of the government accounting systems’ focusing also on the information usefulness in the decision-making processes.

Findings
Dual reporting based on different bases is the main feature of the accounting information system of selected countries. Budgetary reports based on a cash basis represent the primary source of information for decision making. Selected jurisdictions started with the preparation and presentation of financial reports based on the accrual/modified accrual basis which was not the result of the informational needs of decision-makers, so the information themselves have become their own purpose.

Practical implications
By exploring the opportunities and obstacles in the implementation of the accrual basis in the selected countries, the paper contributes to the development of the EPSAS project.

Originality/value
This paper contributes to the literature on the application of various budgeting and accounting bases, with an emphasis on research of the similarities and differences of the reporting methods, for the purpose of distinguishing more easily two basic types of reports and, consequently, identifying their appropriate use.
The use of performance information in local government mergers
Authors: Kenk Karina , Haldma Toomas 
Published: September 2019

PurposeThe purpose of this paper is to study more deeply the use of performance information (PI) in the context of the administrative-territorial reform, e.g. amalgamation in the local governments (LG) with an example of Estonian LGs.Design/methodology/approachThe case study method is adopted, using data from publicly available documents and interviews with the politicians and officials at the five merger cases of Estonian LG units. The data are interpreted and analysed using attribution theory.FindingsThe results show that amalgamation patterns do have an influence on PI use – in particular, the authors see that PI is reported to be used more frequently in cases of voluntary mergers, which may be related to the different motivations to make attributions in cases of voluntary and compulsory mergers.Originality/valueThe study contributes to the debate on the importance and usefulness of different types of PI, as financial as well as non-financial information and for different information users in the light of LG reform in Estonia as being a Central and Eastern European country.
Assessing the materiality of university G4-sustainability reports
Authors: Lubinger Melanie , Frei Judith , Greiling Dorothea 
Published: September 2019

Purpose
Materiality, as a content-selection principle, is an emerging trend in sustainability reporting for making sustainability reports (SRs) more relevant for stakeholders. The purpose of this paper is to investigate whether materiality matters in the reporting practice of universities which have adopted the Global Reporting Initiative G4 Guidelines.

Design/methodology/approach
Strategic stakeholder theory and sociological institutionalism serve for deriving conflicting expectations about the compliance of universities with the materiality principle. In the empirical section of this paper, content analyses are conducted on the documented material aspects, followed by a correlation analysis for examining to which extent the identified material aspects are reported in the SRs.

Findings
Although universities document G4-19 stakeholder-material aspects according to different relevance levels and for internal and external stakeholder groups, the identified material aspects are not appropriately reported in the SRs. The adoption of the materiality principle is a superficial one and therefore more in line with the expectations of sociological institutionalism.

Research limitations/implications
The main limitation for this study is the small number of university SRs available. The chance to make SRs more relevant by focusing on stakeholder-material aspects is not used.

Originality/value
This paper reports the first study looking at the compliance between the documented material aspects and the content of SRs in a particular challenging organisational field, the university sector. This paper also adds to the emerging theoretical discussion about the extent universities implement materiality in SRs.
Regulatory reform: distinguishing between mutual-benefit and public-benefit entities
Authors: Cordery Carolyn , Sim Dalice 
Published: September 2019

Purpose
The purpose of this paper is to analyse nonprofit regulation through comparing and contrasting mutual-benefit and public-benefit entities. It ascertains how these entities differ in size, publicness, tax benefits and whether these differences might suggest regulatory costs should be differentiated.

Design/methodology/approach
This mixed-methods study utilises financial data, submissions and interviews.

Findings
There are stark differences in these two types of regulated nonprofit entities. Members should be the primary monitoring agency/ies for mutual-benefit entities, but financial reports should be understandable to these members. Nevertheless, the availability of tax concessions, combined with the benefits of limited liability, suggest mutual-benefit entities should be regulated and monitored by government in a way sympathetic to their size.

Research limitations/implications
As with most research, a limitation is this study’s focus on a single jurisdiction.

Practical implications
The differences in these entities’ characteristics are important for designing regulation.

Social implications
Better regulation is likely to require a standard set of financial reporting standards. Government has the right to demand disclosures due to benefits mutual-benefit entities enjoy.

Originality/value
In comparison to studies utilising only public-benefit data, this study uses unique data sets to compare public-benefit and mutual-benefit entities and presents nonprofit sector participant’s perceptions of these differences in context. This enables analysis of how better regulation could be achieved.
Social finance and the commons paradigm
Authors: Meyer Camille 
Published: September 2019

Purpose
The concept of the commons, or common goods, is becoming increasingly widespread in the world of research and among civil society. The commons are defined as resources that are shared and collectively managed by communities of users, such as natural commons (e.g. fisheries, the climate) and knowledge commons (e.g. Wikipedia, open-source software). The paper aims to discuss this issue.

Design/methodology/approach
This paper presents the findings of the PhD dissertation “Social finance and the commons,” recipient of the 2017 Emerald/EFMD Outstanding Doctoral Research Award, category Management and Governance, sponsored by Management Decision. Adopting an interdisciplinary perspective of the commons, this dissertation investigates how community enterprises govern financial resources as commons to serve the common good. To do so, it builds on data collected on community development banks in Brazil and complementary currencies in multiple countries.

Findings
The findings explain how collective action favors the implementation of new forms of governance and management potentially enabling finance to create and support communities. In doing so, this dissertation provides insights on the transformative power of some governance features for the creation of commons.

Originality/value
This dissertation advances theoretical and conceptual foundations for a theory of the commons in management sciences. It contributes to a new conceptualization of the commons, especially by extending the concept of commons to finance and showing the variety of commons according to governance structures and values. It also generates theoretical insights into social and community entrepreneurship research through an in-depth investigation of social finance organizations.
Student managed fund (SMF) at the University of Connecticut
Authors: Ghosh Chinmoy , Gilson Paul , Rakotomavo Michel 
Published: September 2019

Purpose
The purpose of this paper is to present a review of the student managed investment fund at the School of Business, University of Connecticut.

Design/methodology/approach
The authors trace the history and growth of the fund and identify the special features and dimensions that have contributed to its success.

Findings
The operation of the fund is a constantly evolving program and the authors discuss the important changes and improvements made in the program since its inception in the early 2000s in response to growth in the number of finance majors, new career opportunities in the field of investments and most importantly, the strength of capital markets and the development of new instruments in the capital markets. The authors also discuss the common features of over 300 student funds in the USA. The authors close with a discussion of the limitations and constraints the fund advisors at, and possibly, at other schools, face in the management and administration of the fund, and also what developments and adjustments the authors expect to see in these funds in the future.

Originality/value
The authors combine extensive analyses of fund history and performance. The authors also provide some suggestions for the future direction and priorities for student funds.
Contested citizenship in global city
Authors: Chan Chi Kit , Tang Gary 
Published: September 2019

Purpose
This paper aims to unravel how the formation of Hong Kong citizenship intertwines with controversies over global citizenship, national identities and local identity in post-handover Hong Kong. It aims to engage the case study of Hong Kong to the academic dialogue surrounding global citizenship, especially its contested compatibility with national identities and various political communities.

Design/methodology/approach
The data of this paper came from the territory-wide survey data conducted by the Public Opinion Programme of the University of Hong Kong (HKUPOP). The study cleans the survey data from 2008 to 2018, performs various regression models and concludes the findings based on longitudinal analyses of the dataset.

Findings
Drawing upon the survey data from 2008 to 2018, this study shows that the identities of Hong Kong people, Chinese in general, ethnic Chinese and citizen of Chinese regime demonstrate varying compatibility to the identity of Global citizen. Such discrepancies are more pronounced when the data are broken down into the youth (aged 18-29) and the adults, and a temporal comparison was exercised before and after the Umbrella Movement in 2014. The identity of Global citizen is compatible to the local identity of Hong Kong people when comparing with its congruence with national identities. On the contrary, the statist national identity (citizen of People’s Republic of China) indicates the least level of compatibility with the notion of Global citizen in Hong Kong.

Originality/value
This paper unravels that the identity of global citizen could be more compatible with local identities at sub-national level than the national identities in Hong Kong. While scholarly deliberation of global citizenship contemplates on the moral and political responsibility beyond national interest, the case study of Hong Kong illustrates the multi-facets of national identities, and the local identity at sub-national level could have different compatibilities with the identity of global citizen. The findings could bring research implication to the studies of global citizenship.
Multiscale phase inversion for 3D ocean‐bottom cable data
Authors: Fu Lei , Feng Zongcai , Schuster Gerard T. 
Published: September 2019

ABSTRACTWe invert three‐dimensional seismic data by a multiscale phase inversion scheme, a modified version of full waveform inversion, which applies higher order integrations to the input signal to produce low‐boost signals. These low‐boost signals are used as the input data for the early iterations, and lower order integrations are computed at the later iterations. The advantages of multiscale phase inversion are that it (1) is less dependent on the initial model compared to full waveform inversion, (2) is less sensitive to incorrectly modelled magnitudes and (3) employs a simple and natural frequency shaping filtering. For a layered model with a three‐dimensional velocity anomaly, results with synthetic data show that multiscale phase inversion can sometimes provide a noticeably more accurate velocity profile than full waveform inversion. Results with the Society of Exploration Geophysicists/European Association of Geoscientists and Engineers overthrust model shows that multiscale phase inversion more clearly resolves meandering channels in the depth slices. However, the data and model misfit functions achieve about the same values after 50 iterations. The results with three‐dimensional ocean‐bottom cable data show that, compared to the full waveform inversion tomogram, the three‐dimensional multiscale phase inversion tomogram provides a better match to the well log, and better flattens angle‐domain common image gathers. The problem is that the tomograms at the well log provide an incomplete low‐wavenumber estimate of the log's velocity profile. Therefore, a good low‐wavenumber estimate of the velocity model is still needed for an accurate multiscale phase inversion tomogram.
Lee v Ashers Baking Company Ltd and Others: The Inapplicability of Discrimination Law to an Illusory Conflict of Rights
Authors: Velasco Ibarra Eugenio 
Published: September 2019

AbstractProviders of customised goods and services do not directly discriminate against a customer when their refusal to fulfil an order is based on their objection to the message requested by the latter and not on any protected characteristics of the person. This is the conclusion reached by the Supreme Court of the United Kingdom when faced with a claim of direct discrimination on grounds of sexual orientation and religious beliefs or political opinions contrary to two Northern Ireland Statutory Rules against a bakery which objected to incorporating the message ‘Support Gay Marriage’ into a cake. In this case comment it is argued that the Supreme Court correctly identified the crucial distinction between a message and a person for the purposes of discrimination law. Each of the two grounds of discrimination at issue is examined and an explanation for the inapplicability of a finding of discrimination on either is offered.
Alginate Oligosaccharides: Production, Biological Activities, and Potential Applications
Authors: Liu Jun , Yang Shaoqing , Li Xiuting , Yan Qiaojuan , Reaney Martin J. T. , Jiang Zhengqiang 
Published: September 2019

AbstractAlginate, a group of polyuronic saccharides, has been widely used in both pharmaceutical and food industries due to its unique physicochemical properties as well as beneficial health effects. However, the potential applications of alginate are restricted because of its low water solubility and high solution viscosity when significant concentrations are needed, particularly in food products. Alginate oligosaccharides (AOS), oligomers containing 2 to 25 monomers, can be obtainedviahydrolysis of glycosidic bonds, organic synthesis, or through biosynthesis. Generally, AOS have shorter chain lengths and thus improved water solubility when compared with higher molecular weight alginates of the same monomers. These oligosaccharides have attracted interest from both basic and applied researchers. AOS have unique bioactivity and can impart health benefits. They have shown immunomodulatory, antimicrobial, antioxidant, prebiotic, antihypertensive, antidiabetic, antitumor, anticoagulant, and other activities. As examples, they have been utilized as prebiotics, feed supplements for aquaculture, poultry, and swine, elicitors for plants and microorganisms, cryoprotectors for frozen foods, and postharvest treatments. This review comprehensively covers methods for AOS production from alginate, such as physical/chemical methods, enzymatic methods, fermentation, organic synthesis, and biosynthesis. Moreover, current progress in structural characterization, potential health benefits, and AOS metabolism after ingestion are summarized in this review. This review will discuss methods for producing and modified AOS with desirable structures that are suited for novel applications.
The Effect of Financial Incentives on Patient Decisions to Undergo Low‐value Head Computed Tomography Scans
Authors: Iyengar Rahul , Winkels Jessica L. , Smith Chelsea Morrow , Meka Arjun P. , Porath Jonathan D. , Meurer William J. 
Published: September 2019

AbstractBackgroundExcessive diagnostic testing and defensive medicine contribute to billions of dollars in avoidable costs in the United States annually. Our objective was to determine the influence of financial incentives, accompanied with information regarding test risk and benefit, on patient preference for diagnostic testing.MethodsWe conducted a cross‐sectional survey of patients at the University of Michigan emergency department (ED). Each participant was presented with a hypothetical scenario involving an ED visit following minor traumatic brain injury. Participants were given information regarding potential benefit (detecting brain hemorrhage) and risk (developing cancer) of head computed tomography scan, as well as an incentive of $0 or $100 to forego testing. We used 0.1 and 1% for test benefit and risk, and values for risk, benefit, and financial incentive varied across participants. Our primary outcome was patient preference to undergo testing. We also collected demographic and numeracy information. We then used logistic regression to estimate odds ratios (ORs), which were adjusted for multiple potential confounders. Our sample size was designed to find at least 300 events (preference for testing) to allow for inclusion of up to 30 covariates in fully adjusted models. We had 85% to 90% power to detect a 10% absolute difference in testing rate across groups, assuming a 95% significance level.ResultsWe surveyed 913 patients. Increasing test benefit from 0.1% to 1% significantly increased test acceptance (adjusted OR [AOR] = 1.6, 95% confidence interval [CI] = 1.2 to 2.1) and increasing test risk from 0.1% to 1% significantly decreased test acceptance (AOR = 0.70, 95% CI = 0.52 to 0.93). Finally, a $100 incentive to forego low‐value testing significantly reduced test acceptance (AOR = 0.6; 95% CI = 0.4 to 0.8).ConclusionsProviding financial incentives to forego testing significantly decreased patient preference for testing, even when accounting for test benefit and risk. This work is preliminary and hypothetical and requires confirmation in larger patient cohorts facing these actual decisions.