bluuebunny/crossref_metadata_2025_split huggingface dataset:
Mobile business travel application usage
Authors: Douglas Anneli 
Published: June 2019

Purpose
Research abounds highlighting the differences between males and females when they travel. Even in business travel, these differences have been acknowledged, with suppliers and marketers spending significant money to develop and market products to accommodate them. The purpose of this study is to ascertain whether differences exist in terms of mobile application usage between male and female business travellers.

Design/methodology/approach
A mixed method approach is followed. An internet-based survey is distributed and in-depth interviews conducted with South African business travellers. The Mann–Whitney U-test is used to test the differences between males and females and their mobile application usage. Content analysis is used to analyse the interviews.

Findings
The results show that mobile applications are perceived as more important by females than males in all the phases of the travel cycle, although most of these differences in perceived importance were not significant.

Research limitations/implications
Owing to the online data-collection method and the self-selective process, the findings cannot be generalised to the global population of business travellers who use mobile applications.

Practical implications
The results should caution corporate organisations, travel management companies and their application developers not to spend unnecessary technological and financial resources on developing applications to accommodate differences between males and females, which might not exist. Companies should rather spend money on developing applications that will enhance and add convenience to the business traveller’s experience.

Originality/value
The main contribution of this study lies in investigating the applications market, particularly in the context of business travel. Applications focussed on specific sectors of the tourism industry, such as business travel applications, serve business travellers differently from generic travel applications. This research examines business travel-specific applications and expands the scale and scope of the enquiry, concentrating on the travellers’ view.
Industry and leadership experiences of the heads of departments and their impact on the performance of public universities
Authors: Rybnicek Robert , Leitner Karl-Heinz , Baumgartner Lisa , Plakolm Julia 
Published: June 2019

PurposeThe purpose of this paper is to identify whether the prior industry experience (IE) or industry leadership experience (ILE) of the head might influence the department’s publication output, the ability to acquire external research funds or its entrepreneurial activities (e.g. the commercialization of research results through patents).Design/methodology/approachThe study is based on data from 208 Austrian university departments and combines data from different sources (CVs of the heads of departments, commercial register, funding data and publication data).FindingsThe results show a positive relationship between ILE and the patent output of the departments as one indicator for the commercialization of research activities. Low positive effects of IE on the extent of third-party funding were also found. Furthermore, the scientific experience of the head of department has a positive influence on the publication output of the whole department.Practical implicationsThe findings suggest that the scientific ability of researchers should be key when selecting the head of a department, due to the fact that scientific performance is still essential for most of these units. However, when universities seek to focus more strongly on other, for example, entrepreneurial activities, then additional competencies come into play. As the actual focus of universities is currently subject to change, former IE and ILE will become increasingly more important and the heads of departments will play a decisive role in the transition toward becoming an entrepreneurial university. Therefore, universities are well advised to integrate these experiences in the job specifications and to establish processes that facilitate the change from an industrial to a university job or which allow “double lives” in university and industry.Originality/valuePrevious studies have mostly investigated the role of the scientific experience of academic leaders in the research performance of their institution in later decades. This study examines the actual relevance of previous entrepreneurial experiences of heads of departments to the departments’ research performance, the ability to acquire external research funds or their entrepreneurial activities.
Using a stakeholder developed case study to develop soft skills
Authors: Samkin Grant , Keevy Monique 
Published: June 2019

Purpose
The purpose of this paper is to illustrate the extent to which a case study developed by a financial institution and completed within a collaborative learning environment can be used to develop soft skills.

Design/methodology/approach
A questionnaire research instrument comprising open and closed response questions was used to collect the data.

Findings
The case study developed by the external stakeholder was found to be useful in developing soft skills. The primary skills identified by respondents were decision-making, problem-solving, critical thinking, communication and research ability. However, the respondents believed that the collaborative learning element had the greatest impact on the development of skills, particularly ethical behaviour, professionalism and personal attributes.

Research limitations/implications
The results are not generalisable beyond the scope of the particular higher education institution in which the study was conducted and the country in which the study was situated. Additionally, this paper measured soft skills development through perceptions of participating students. An objective measurement of students’ immediate soft skills improvement is not considered. Nonetheless, the findings provide guidance to educators on how a case study developed by a financial institution and completed within a collaborative learning environment can be used to develop soft skills.

Originality/value
The paper makes three contributions. The first is to detail how a real-world case study with a substantial technical component can be used to develop soft skills. Second, the paper contributes to the real-world case study and collaborative learning elements literature and ascertains the effectiveness of both methods in developing various soft skills. Finally, the paper contributes to the limited literature on how external stakeholders can become involved in the development of accounting curriculum content.
Interaction between internal and external auditors – insights from a developing country
Authors: Mubako Grace , Muzorewa Susan Charowedza 
Published: June 2019

Purpose
The purpose of this study is to examine the nature and extent of interaction and the relationship between internal auditors (IAs) and external auditors (EAs) from the perspective of the IAs in a developing country, Zimbabwe.

Design/methodology/approach
This study was carried out by soliciting the opinions of chief audit executives (CAEs) in Zimbabwe through an online survey that was distributed via e-mail.

Findings
The study finds that the interaction between the IAs and EAs is limited and that EAs may not be making full use of the internal audit function (IAF). Findings also suggest that the relationship between the auditors is, in some instances, strained and that the actions of management do not always facilitate the fostering of a good, productive relationship between the auditors.

Originality/value
Results of this study contribute to the understanding of the nature and extent of interaction between the IAF and EAs in an African setting. The study also solicits qualitative data about the relationship between IAs and EAs where previous research has largely focused on objective measures, failing to take into account factors such as attitudes and biases, which can affect this relationship. Finally, the results of this study bring to light important, previously under-explored issues, which provide opportunities for future research.
Okara flour: its physicochemical, microscopical and functional properties
Authors: Santos Daiane Costa dos , Oliveira Filho Josemar Gonçalves de , Silva Jhessika de Santana , Sousa Milena Figueiredo de , Vilela Marcio da Silva , Silva Marco Antonio Pereira da , Lemes Ailton Cesar , Egea Mariana Buranelo 
Published: June 2019

PurposeOkara, which is the residue of hydrosoluble extract from soybean obtained after soymilk andtofuproduction, has high nutritional value and can be used for ingredient in specific food products. This study aims to evaluate the production and properties (physicochemical, microscopical and functional ones) of okara flour (OF) obtained from okara as a by-product ofsoymilkandtofuproduction.Design/methodology/approachWet okara resulted from the soymilk process underwent convective drying up to reach mass stability (60°C for 12 h). OF properties were analyzed by official methods by AOAC, i.e. mineral composition was evaluated by atomic absorption equipment; color; water absorption index (WAI); milk absorption index (MAI); oil absorption capacity (OAC); and foam capacity (FC) required mixtures with water, milk and oil, separation and gravimetry, respectively; and microstructure was determined by a scanning electron microscope.FindingsResults showed the potential OF has as a source of protein (24.74 g/100 g) and dietary fiber (58.27 g/100 g). Regarding its color after the drying process, OF was markedly yellow (b* parameter 20.16). Its WAI was 3.62 g/g, MAI was 4.33 g/g, OAC was 3.68 g/g and FC was 1.32 per cent. The microscopic analysis of OF showed that both loose and agglomerated particles had irregular structures and indefinite forms.Originality/valueProduction of flour from wet okara can be an alternative use of this by-product. This study showed important characteristics of OF and its possible application to the food industry. Thus, OF was shown as a potential ingredient with high nutritional value.
Earnings informativeness in dual-class firms
Authors: Lobanova Olesya , Barua Abhijit , Mishra Suchismita , Prakash Arun J. 
Published: June 2019

Purpose
The purpose of this study is to explain the poor informativeness of earnings in dual-class firms by examining the quality of earnings and the information environment.

Design/methodology/approach
The earnings informativeness, earnings quality and information environment of dual-class firms are compared with a matched sample of single-class firms. The authors have performed the returns-earnings association tests, examine the quality of earnings by using proxies for discretionary accruals, and examine the information environment by employing four empirical constructs: the analyst forecast dispersion, absolute forecast errors, Amihud’s (2002) illiquidity measure, and the bid-ask spread.

Findings
The results show that the quality of earnings is better while the quality of the information environment is worse in dual-class firms compared to single-class firms. Overall, the results suggest that an inferior information environment is a plausible explanation for the low informativeness of dual-class firms’ earnings.

Research limitations/implications
The results provide empirical support for Dechow et al. (2010) that the use of the earnings-returns association measure to draw conclusions about the quality of earnings is not appropriate in the presence of a poor information environment.

Originality/value
This is the first study to empirically show that low earnings informativeness in dual-class firms can be explained by the inferior quality of the information environment.
Managing critical services through hybrid arrangements
Authors: Cabral Sandro , Ménard Claude 
Published: June 2019

Purpose
Building on the literature of hybrids in the context of public organizations, this paper aims to discuss under which conditions hybrids can adequately provide “critical services”, a subset of public services characterized by their simultaneous exposure to externalities, socio-economic cohesion and legitimacy concerns.

Design/methodology/approach
The authors collect indications from two stylized examples, prisons and defense, to develop propositions as a step toward assessing the potential role of hybrids as alternatives to direct public provision or full privatization in the delivery of critical services.

Findings
This paper examines the conditions under which hybrid arrangements outperform the polar cases of public bureaus and full privatization in the delivery of a specific subset of public goods that the authors identify as “critical services”.

Originality/value
The authors suggest that there might be comparative advantages in relying on hybrid arrangements rather than the usual solutions of fully private or fully governmental provision. However, they also submit that these advantages are conditional to the capacity of hybrids to reconcile competing interests to achieve socio-economic cohesion, to combine capabilities dispersed among partners to benefit from positive externalities and to satisfy legitimacy concerns with respect to the role of government.
Monetary-fiscal policies interactions and optimal rules in Egypt
Authors: Al-shawarby Sherine , El Mossallamy Mai 
Published: June 2019

Purpose
This paper aims to estimate a New Keynesian small open economy dynamic stochastic general equilibrium (DSGE) model for Egypt using Bayesian techniques and data for the period FY2004/2005:Q1-FY2015/2016:Q4 to assess monetary and fiscal policy interactions and their impact on economic stabilization. Outcomes of monetary and fiscal authority commitment to policy instruments, interest rate, government spending and taxes, are evaluated using Taylor-type and optimal simple rules.

Design/methodology/approach
The study extends the stylized micro-founded small open economy New Keynesian DSGE model, proposed by Lubik and Schorfheide (2007), by explicitly introducing fiscal policy behavior into the model (Fragetta and Kirsanova, 2010 and Çebi, 2011). The model is calibrated using quarterly data for Egypt on key macroeconomic variables during FY2004/2005:Q1-FY2015/2016:Q4; and Bayesian methods are used in estimation.

Findings
The results show that monetary and fiscal policy instruments in Egypt contribute to economic stability through their effects on inflation, output and debt stock. The monetary policy Taylor rule estimates reveal that the Central Bank of Egypt (CBE) attaches significant importance to anti-inflationary policy and (to a lesser extent) to output targeting but responds weakly to nominal exchange rate variations. CBE decisions are significantly influenced by interest rate smoothing. Egyptian fiscal policy has an important role in output and government debt stabilization. Additionally, the fiscal authority chooses pro-cyclical government spending and counter-cyclical tax policies for output stabilization. Again, past values of the fiscal instruments are influential in the evolution of the future fiscal policy-making process.

Originality/value
A few studies have examined the interaction between monetary and fiscal policy in Egypt within a unified framework. The presented paper integrates the monetary and fiscal policy analysis within a unified dynamic general equilibrium open economy rational expectations framework. Without such a framework, it would not be easy to jointly analyze monetary and fiscal transmission mechanisms for output, inflation and debt. Also, it would be neither possible to contrast the outcome of monetary and fiscal authorities commitment to a simple Taylor instrument rule vis-à-vis optimal policy outcomes nor to assess the behavior of monetary and fiscal agents in macroeconomic stability in context of an active/passive policy decisions framework.
Risk-adjusted pricing of project loans
Authors: Walter György 
Published: June 2019

Purpose
The purpose of this paper is to assess whether project finance loans were properly priced based on their risk before the crisis of 2008-2009 and what lessons can be learned under different market circumstances.

Design/methodology/approach
A literature review presents the structure of project financing, how banks are inspired to apply risk-adjusted price calculations for loans to create value for shareholders and how risk measurement differs by project loans. The authors adapt a general model for risk-adjusted pricing to project loans. Based on empirical parameters, assuming different margins and leverages, the authors estimate the implied maximum probability of default of projects, where project loans could produce value added to lenders. The authors compare these maximum probabilities of default with reference points.

Findings
The authors conclude that by the years of 2006-2007 several projects were very unlikely to produce any value added for shareholders and did not reach the minimum margin. Market and regulatory circumstances of 2016-2017 have significantly increased required margin levels and must shift lenders to a more conservative pricing and leverage policy.

Research limitations/implications
Though the presented model is general, the simulation focusses on the European banking market.

Practical implications
In high market competition, banks tend to underestimate risk, underprice loans and loosen risk parameters. The crisis pushed banks back to a more conservative approach, however, the danger to return to a loosen project loan policy is real. The simulation shows how required prices are influenced by different market circumstances.

Originality/value
The paper adapts the risk-adjusted pricing methodology of standard loans to a new segment of project financing and gives an insight into the risk-pricing characteristics of project loans. The authors can draw down several valuable conclusions what how the market environment or project phases affect risk-adjusted pricing and the ability to produce value added to shareholders.
Mycorrhizal network assembly in a community context: The presence of neighbours matters
Authors: Chagnon Pierre‐Luc , Bradley Robert L. , Klironomos John N. 
Published: June 2019

Abstract

Understanding the factors and mechanisms driving the structure of ecological networks is a challenge for community ecologists. Notably, it remains unclear whether observed interaction patterns between two trophic groups are a result of (a) preferential partner selection between groups, or (b) species interactions within groups.

We conducted an experiment in order to disentangle these two drivers, using the plant–mycorrhizal symbiosis as a model system. We followed mycorrhizal colonization of plant roots growing either with or without neighbours. This allowed us to assess the relative importance of interaction within trophic groups (here, plant‐to‐plant interactions) on ecological network assembly.

Results showed that plants were not equally affected by the presence of neighbours and that network nestedness was higher when plants grew without neighbours. We also found a poor correlation between the centrality (i.e., standardized number of interactions) of plant species grown in communities and those grown without neighbours, while the reverse was true for mycorrhizal fungi. This suggests that the optimum level of specificity or generalism in mycorrhizal selection is not a fixed plant trait, but a plastic, context‐dependent one.

Synthesis. Our results show that ecological networks are not only shaped by preferential partner selection, but also by interactions within a given trophic group. This finding should be considered in future modelling exercises on ecological network dynamics. Moreover, our nestedness results suggest that in the presence of multiple host plants, mycorrhizal fungi display preferences for specific interactions, suggesting that local plant diversity may shape mycorrhizal fungal community structure.
HIV pre‐exposure prophylaxis and the ‘problems’ of reduced condom use and sexually transmitted infections in Australia: a critical analysis from an evidence‐making intervention perspective
Authors: Holt Martin , Newman Christy E. , Lancaster Kari , Smith Anthony K. , Hughes Shana , Truong Hong‐Ha M. 
Published: June 2019

AbstractHIV pre‐exposure prophylaxis (PrEP) has been embraced in Australia, making PrEP available with public funding to people at risk of HIV. Here, we consider the associated ‘problems’ of reduced condom use and sexually transmissible infections (STIs), as seen by HIV professionals. Twenty‐one interviews were conducted during May‐August 2017. All agreed that PrEP was a valuable addition to HIV prevention, but their views about reduced condom use and STIs were variable. Using poststructural policy analysis, three main stances were identified: (1) Concerned/alarmed. PrEP was seen as causing reduced condom use, STIs and antibiotic resistance, posing threats to the general population; (2) Neutral/normalising. Stakeholders emphasised that condom use was declining and STIs increasing independently of PrEP, and that PrEP was simply a new tool to be accommodated; (3) Optimistic/critical. PrEP was seen as diminishing fear of HIV and engaging users in more frequent testing and treatment that could lead to declining STI rates. What linked all three stances was the selective performance of evidence, deploying a mixture of personal experience, clinical observations, behavioural data and epidemiology. Anticipating possible futures through evidence‐making suggested practical, political and moral consequences for what PrEP could become. We encourage others to consider these consequences with care.
Variation in Output Shares and Endogenous Matching in Land Rental Contracts: Evidence from Ethiopia
Authors: Gebrehiwot Desta B. , Holden Stein T. 
Published: June 2019

AbstractWe investigate the extent of variation in output sharing in land rental contracts and alternative hypotheses to explain this variation. Close to half of the rental contracts in our study in northern Ethiopia have output shares that deviate from the dominant 50–50 equal sharing. Variation in land quality, the relative bargaining power of landlords and tenants, production risks and shocks are hypothesised to influence output shares. Matched data of landlords and tenants are used. The importance of endogenous matching of landlords and tenants is investigated by assessing how endogenous tenant characteristics are correlated with landlord characteristics. We find evidence of negative assortative matching for key resource characteristics. A control function approach is used to control for endogenous matching in the output share models. The results reveal that production risks, as well as relative bargaining power, affect output shares in the reverse tenancy setting where tenants are relatively wealthier and more influential than landlords.
Two‐step method for isolating Cryptococcus species complex from environmental material using a new selective medium
Authors: Lin Kuo‐Hsi , Lin Yi‐Pei , Chung Wen‐Hsin 
Published: June 2019

SummaryCryptococcosis is an opportunistic infection caused by the Cryptococcus species complex. An outbreak of cryptococcosis caused by Cryptococcus gattii (AFLP6/VGII) in North America has indicated the need for studies of this organism and its environmental niche. Difficulties in isolating the Cryptococcus spp. because of the overgrowth of filamentous fungi onto culture media and its low fungal population size under natural conditions limit studies of these pathogenic yeasts. We designed a selective medium that inhibits the growth of environmental filamentous fungi but does not inhibit that of Cryptococcus cells. After enrichment in acidified YPD media and inoculation onto selective media, Cryptococcus cells in brown‐coloured colonies were isolated from environmental materials. This two‐step method is useful for isolating environmental members of the Cryptococcus species complex, which is essential for further studies involving diversity and the microbe–environment relationship of this yeast.