bluuebunny/crossref_metadata_2025_split huggingface dataset:
Is sustainability reporting a way forward? Evidence from banking industry
Authors: Gupta Mayank 
Published: September 2024

Purpose
This paper aims to examine the influence of sustainability reporting on bank performance. Furthermore, this study investigates the impact of the country’s economic development, financial system and crisis in moderating sustainability reporting and bank performance relationship.

Design/methodology/approach
The sample consists of 400 listed banks from 19 countries over the 2009–2022 period. Panel fixed-effect regression is applied, and System Generalized Method of Moments is used as robustness to address endogeneity concerns. The results are robust and survive several sensitivity tests.

Findings
The results, aligning with legitimacy and agency theories, suggest a negative relationship between sustainability reporting and bank performance. Based on further classifications, results suggest the negative (positive) impact of country’s financial system (economic development) in moderating the sustainability reporting and bank performance nexus. Finally, this study documents the positive influence of sustainability reporting on bank performance during the crisis period. Overall, the findings fail to support the reduced information asymmetry accruing from higher sustainability disclosures in developing and bank-based economies.

Practical implications
This study has important implications for regulators, policymakers and other stakeholders, especially in light of recent banking scandals that have deteriorated stakeholders' faith in financial institutions' reporting quality.

Originality/value
This study extends the scant literature on sustainability reporting in banking from a cost-benefit vantage point. Furthermore, to the best of the author’s knowledge, no previous research has examined the moderating role of the country’s financial structure and crisis in sustainability reporting and bank performance relationship.
Impact of organisational facilitators and perceived HR effectiveness on acceptance of AI-augmented HRM: an integrated TAM and TPB perspective
Authors: Prikshat Verma , Kumar Sanjeev , Patel Parth , Varma Arup 
Published: September 2024

PurposeDrawing on the integrative perspective of the technology acceptance model (TAM) and theory of planned behaviour (TPB) and extending it further by examining the role of organisational facilitators and perceived HR effectiveness in this integrative perspective, we examine HR professionals’ AI-augmented HRM (HRM(AI)) acceptance in this research.Design/methodology/approachThe data (N=375) were collected from HR professionals working in different organisations in India. Structural equation modelling (SEM) was employed to analyse the data.FindingsThe results of the study suggest that along with organisational facilitator antecedents to the relevant components of both TAM and TPB, perceived HR effectiveness also enhanced the HRM(AI) acceptance levels of HR professionals.Practical implicationsThe research findings are expected to contribute to the understanding of the factors that influence the acceptance of AI-augmented HRM in organizations. The results may also help organisations to identify the facilitators that can enhance the adoption and implementation of AI-augmented HRM by HR professionals. Finally, the study provides a composite TAM-TPB theoretical framework that can guide future research on the acceptance of AI-augmented HRM.Originality/valueTo the best of our knowledge, this is one of the first attempts to factor in the effect of contextual factors (i.e. organisational facilitators and perceived HR effectiveness) in the TAM and TPB equations.
The role of digitalization along new product development processes: the case of a servitized firm
Authors: Messina Mariastella , Leotta Antonio 
Published: September 2024

Purpose
This paper aims to address the challenge raised in the literature regarding whether and how digitalization supports a servitized new product development (NPD) process, considering the customer’s involvement from the early stage of the process.

Design/methodology/approach
Pragmatic constructivism (PC) has been adopted for conceptualizing the NPD process as the construction of a new reality. PC is the method theory used for interpreting the field evidence drawn from a qualitative case study carried out at a multinational company operating in the semiconductor industry.

Findings
This study shows how digitalization supports the alignment to the overarching topoi of the company servitization strategy by enabling the integration and merging of different organizational topoi during the NPD process.

Research limitations/implications
This study is confined to a single-case study and context.

Practical implications
The results of this study are relevant for managers involved in the stage-gate product development of manufacturing companies, informing them on how the use of digital tools enables or hinders the progression of product development projects.

Originality/value
This paper contributes to the servitization literature by offering field evidence that demonstrates the importance for manufacturing firms of acquiring customer feedback from an early NPD phase. Another contribution is related to the literature on the role of digitalization in NPD processes, describing how digital tools give support during the different phases of the NPD process.
Market concentration and implicit taxes: analyzing Brazilian firms
Authors: Lopo Martinez Antonio , da Silva Raimundo , Sarlo Neto Alfredo 
Published: September 2024

Purpose
This study aims to explore the interplay between market concentration and implicit tax burdens in Brazil, offering a fresh perspective on the conventional belief of perfect competition.

Design/methodology/approach
Data was sourced from Brazilian firms on the B3 stock exchange between 2011 and 2021. Multiple linear regression techniques were employed to analyze the relation of explicit tax rates to firms’ pre- and post-tax returns.

Findings
Dominant firms in the market tend to bear a lower implicit tax burden and have the capacity to extend tax incentive benefits to shareholders.

Research limitations/implications
The findings highlight Brazil’s intricate corporate tax fabric, particularly regarding implicit taxes. They provide a foundation for deeper inquiries into how market dominance, taxation policies, and corporate strategies converge.

Practical implications
Regulators and business leaders can harness this knowledge to recalibrate tax strategies and market regulations. Specifically, a closer examination of the dynamics that permit reduced implicit tax implications in monopolized markets is essential for equity.

Social implications
Companies with pronounced market concentration can mitigate their implicit tax burdens, potentially offloading them to consumers and suppliers. This points to potential inequities in current tax structures.

Originality/value
This research unveils nuanced insights into Brazil’s multifaceted interrelations between corporate influence, taxation strategies, and market forces.
Rapid investment casting of nanotechnology-enhanced aluminum alloy 6061
Authors: Chi Yitian , Murali Narayanan , Li Xiaochun 
Published: September 2024

Purpose
High-performance wrought aluminum alloys, particularly AA6061, are pivotal in industries like automotive and aerospace due to their exceptional strength and good response to heat treatments. Investment casting offers precision manufacturing for these alloys, because casting AA6061 poses challenges like hot cracking and severe shrinkage during solidification. This study aims to address these issues, enabling crack-free investment casting of AA6061, thereby unlocking the full potential of investment casting for high-performance aluminum alloy components.

Design/methodology/approach
Nanotechnology is used to enhance the investment casting process, incorporating a small volume fraction of nanoparticles into the alloy melt. The focus is on widely used aluminum alloy 6061, utilizing rapid investment casting (RIC) for both pure AA6061 and nanotechnology-enhanced AA6061. Microstructural characterization involved X-ray diffraction, optical microscopy, scanning electron microscopy, differential scanning calorimetry and energy dispersive X-ray spectroscopy. Mechanical properties were evaluated through microhardness and tensile testing.

Findings
The study reveals the success of nanotechnology-enabled investment casting in traditionally challenging wrought aluminum alloys like AA6061. Achieving crack-free casting, enhanced grain morphology and superior mechanical properties, because the nanoparticles control grain sizes and phase growth, overcoming traditional challenges associated with low cooling rates. This breakthrough underscores nanotechnology's transformative impact on the mechanical integrity and casting quality of high-performance aluminum alloys.

Originality/value
This research contributes originality and value by successfully addressing the struggles in investment casting AA6061. The novel nano-treating approach overcomes solidification defects, showcasing the potential of integrating nanotechnology into rapid investment casting. By mitigating challenges in casting high-performance aluminum alloys, this study paves the way for advancements in manufacturing crack-free, high-quality aluminum alloy components, emphasizing nanotechnology's transformative role in precision casting.
Predicted short‐term mesoscavenger release gives way to apex‐scavenger dominance
Authors: Donohue J. G. , Piiroinen P. T. , Kane A. 
Published: September 2024

Abstract

Vultures play a crucial role in scavenging communities as apex scavengers. Scavenging communities in turn are a key component of terrestrial ecosystems, ensuring that dead biomass is removed quickly and efficiently. Anthropogenic disturbances, particularly mass poisonings, have caused crashes in vulture populations in Africa and Asia.

We ask if vultures can re‐establish themselves in a scavenging community from a point of near extirpation. To allow for maximum knowledge transfer across ecosystems, we focus on an ecosystem that is otherwise considered pristine.

We chose Kruger National Park (KNP), a well‐documented African scavenging community, as our focal ecosystem and parameterised a mathematical model of scavenging‐community dynamics using field data from the park. We predicted the upper limit of vulture population size in an ecosystem like KNP. We then analysed vultures' path to recovery, using this empirically parameterised scavenging‐community model. We used perturbation methods to determine how parameter values that may be specific to KNP influence our predictions.

Comparisons of predicted vulture carrying capacity with recent population estimates suggest that the cumulative effect of human activities on vulture abundance is larger than previously believed. Our analysis shows that vulture populations can reach their carrying capacity approximately five decades after a poisoning event that would almost extirpate the population. Over shorter time scales, we predict a decade of enhanced mammal abundance (i.e. mesoscavenger release) before the mammals are excluded from the scavenging community. In our study system, jackals and hyenas are the mammalian groups predicted to benefit from the absence of vultures. However, neither group removes biomass as efficiently as vultures and animal carcasses are predicted to accumulate in the ecosystem while the vulture population recovers.

In our framework, the carrying capacity for vulture populations is determined by carcass availability. As evidence for an alternative regulating factor is lacking, we conclude that present‐day vulture population densities are orders of magnitude below their upper limits. Our results therefore suggest that with a recovery plan in place, the long‐term prospects for vulture species and the associated ecosystems are positive.
Predicting yolk testosterone allocation using ecological contexts and species‐specific traits
Authors: James Anna O. , Bentz Alexandra B. 
Published: September 2024

Abstract

The prenatal transfer of testosterone (T) from mother to offspring is an important source of phenotypic plasticity. In birds, exposure to ecologically relevant stimuli, such as social competition or an attractive mate, can cause females to deposit more T into their egg yolks. Exposure to elevated yolk T can modify the expression of several fitness‐related traits in offspring (e.g. growth, immune function, secondary sex traits and behaviour). Despite some of these changes being potentially adaptive, not all studies find that yolk T levels change in response to ecologically relevant stimuli. This heterogeneity is currently unexplained, limiting our ability to predict inter‐generational responses to ecological change.

Here, we performed a systematic literature search and found 119 observations across 39 wild species that measured inter‐female variation in yolk T allocation in response to various stimuli. We used boosted regression trees, a form of machine learning, to examine whether species‐specific traits or variation in study‐level variables could explain variation in yolk T allocation (i.e. statistically significant vs. non‐significant responses).

We found that both species‐specific traits and study‐level variables are important predictors of significant changes in yolk T levels. Geographic range (latitude and longitude), evolutionary distinctiveness, longevity, egg mass relative to female mass, sociality, migration status and time to fledge were among the top 10 most influential predictors of the 48 examined. We also found that studies measuring or manipulating social stimuli (e.g. competition and breeding density) or breeding date were more likely to detect changes in yolk T allocation compared with studies examining other ecological contexts.

Overall, these data provide several testable hypotheses concerning yolk T allocation and its adaptive value across species and contexts. Additionally, these findings can help us predict how ecological changes will affect hormonal responses in females that can shape future generations.
The Economic Competence of the Labour Party in Historical Perspective
Authors: Telesca Giuseppe 
Published: September 2024

AbstractThe theme of the relationship between Labour Party and economic competence resurfaced in February 2024 when Keir Starmer decided to scale down its £28 billion green investment pledge. This work explores the historical and structural reasons why the economic competence issue has tended to be ‘owned’ by the Tories. It highlights that the definition of economic competence has often coincided with an emphasis on monetary stability and balancing government budgets with relatively low levels of taxation from the late 1970s onwards. The Exchange Rate Mechanism (ERM) crisis in the 1990s led to a partial redefinition of economic competence, now built around a political economy of ‘constrained discretion’ and ‘credible Keynesianism’. The 2007–8 global financial crisis gave the Conservative Party the opportunity to regain its reputation for competence by arguing that the crisis had been the consequence of excessive public spending. The Labour Party's decision to sacrifice its biggest single policy pledge on the altar of financial probity heralds the difficulties that the new Labour government will face when attempting to reconcile the need for an active and strategic state with its stance on fiscal rectitude.
Is it possible to obtain substitutes for human milk oligosaccharides from bovine milk, goat milk, or other mammal milks?
Authors: Jiang Yishan , Sun Tianrui , Lin Yihan , Liu Manshun , Wang Xin 
Published: September 2024

AbstractConsidering the current level of chemical and biological synthesis technology, it was a sensible selection to obtain milk oligosaccharides (MOs) from other mammals as the potential substitute for human MOs (HMOs) that possessed various structural features in the infant formula. Through a comprehensive analysis of the content, structure, and function of MOs in six distinct varieties of mammal milk, it has been shown that goat milk was the most suitable material for the preparation as a human milk substitute. Goat MOs (GMOs) had a relatively high content and diverse structural features compared to those found in other mammalian milks. The concentration of GMOs in colostrum ranged from 60 to 350 mg/L, whereas in mature milk, it ranged from 200 to 24,00 mg/L. The acidic oligosaccharides in goat milk have attracted considerable attention due to their closeness in acidic content and structural diversity with HMOs. Simultaneously, it was discovered that some structures, like N‐glycolylneuraminic acid, were found to have a certain content in GMOs and served essential functional properties. Moreover, studies focused on the extraction of MOs from goat milk indicated that the production of GMOs on an industrial scale was viable. Furthermore, it is imperative to do further study on GMOs to enhance the preparation process, discover of new MOs structures and bioactivity evaluation, which will contribute to the development of both the commercial production of MOs and the goat milk industry.
Overview of cardiac toxicity from radiation therapy
Authors: Chin Vicky , Finnegan Robert N , Keall Paul , Otton James , Delaney Geoff P , Vinod Shalini K 
Published: September 2024

AbstractRadiotherapy is an essential part of treatment for many patients with thoracic cancers. However, proximity of the heart to tumour targets can lead to cardiac side effects, with studies demonstrating link between cardiac radiation dose and adverse outcomes. Although reducing cardiac dose can reduce associated risks, most cardiac constraint recommendations in clinical use are generally based on dose to the whole heart, as dose assessment at cardiac substructure levels on individual patients has been limited historically. Furthermore, estimation of an individual's cardiac risk is complex and multifactorial, which includes radiation dose alongside baseline risk factors, and the impact of systemic therapies. This review gives an overview of the epidemiological impact of cancer and cardiac disease, risk factors contributing to radiation‐related cardiotoxicity, the evidence for cardiac side effects and future directions in cardiotoxicity research. A better understanding of the interactions between risk factors, balancing treatment benefit versus toxicity and the ongoing management of cardiac risk is essential for optimal clinical care. The emerging field of cardio‐oncology is thus a multidisciplinary collaborative effort to enable better understanding of cardiac risks and outcomes for better‐informed patient management decisions.
Metamorphic P‐T‐t Evolution of Granulite in the Yishui Area: New Insights into the Tectonic Evolution of the Eastern Block, North China Craton
Authors: CHEN Ziyuan , YUAN Mingkao , ZHONG Zhenyu , LI Tianqi , WANG Guodong , XIAO Lingling 
Published: September 2024

AbstractThe Yishui complex, located in the western Shandong area of the North China Craton, is representative of the Archean crystalline basement of the North China Craton to explore the early tectonic‐thermal evolution history of the Earth. Detailed petrography, mineral chemistry, metamorphic evolution and zircon U‐Pb dating are presented for felsic granulite and two‐pyroxene granulite from the Yishui complex to contribute to new insights into the Neoarchean tectonic evolution of the North China Craton. Three mineral assemblages are recognized for these granulite samples, including the prograde (M1), peak (M2) and retrograde (M3) mineral assemblages. Conventional geothermobarometry and phase equilibrium modeling yield P‐T conditions of 6.5–10.9 kbar/718–839°C for the peak metamorphism, which define a medium‐pressure granulite‐facies metamorphism occurred at middle to lower crust. Anticlockwise P‐T paths with near‐isobaric cooling (IBC) retrograde segments were reconstructed. Zircon LA‐ICP‐MS U‐Pb dating suggests that the protolith of the felsic granulite was emplaced at 2541 ± 7 Ma and the subsequent medium‐pressure granulite‐facies metamorphism occurred at 2518–2494 Ma. A two‐stage mantle plume related crustal‐scale sagduction geodynamic regime is proposed in the western Shandong terrane in the Neoarchean.
UN Resolution 1325/2000 (women, peace and security): Its impact in Europe
Authors: Duran y Lalaguna Paloma 
Published: September 2024

AbstractThis article aims first, to decipher the content of UN Resolution 1325 and the obligations it entails; second, to systematize actions carried out by the EU; and third, to propose some conclusions. Security Council Resolution 1325 (2000) marked the beginning of political decisions taking into account the impact of conflict on women and girls. Member States have developed national action plans to integrate Resolution 1325 into their policies and programs and the EU has approved some plans and decisions but there is still a long way to go, especially to ensure impact and implementation.
Is the Transcription Factor NANOG Involved in Placental Aging?
Authors: Farladansky‐Gershnabel Sivan , Silber Michal , Biron‐Shental Tal , Kovo Michal , Kidron Debora , Weisz Avivit , Zitman‐Gal Tali 
Published: September 2024

ABSTRACTProblemAccelerated placental aging is linked to abnormal fetal growth, preeclampsia (PE), and preterm birth (PTB). NANOG, a transcription factor, is known for its role in cellular reprogramming, self‐renewal, and clonogenic growth. Its expression is regulated by Kruppel‐like factor 4 (KLF4), which functions as both a transcriptional activator and repressor. This study evaluated the KLF4‐NANOG pathway in placental samples from normal pregnancies (NP) as well as those with PE, fetal growth restriction (FGR), and PTB.Method of StudyPlacental samples from NP pregnancies and those with PE, FGR, and PTB were analyzed for NANOG and KLF4 expression using western blotting and immunohistochemistry.ResultsNANOG protein expression was significantly increased in placentas from PE, FGR, and PTB compared to NP (fold changes vs. NP: PE 2.48 ± 0.3, p = 0.002; FGR 1.64 ± 0.16, p = 0.03; PTB 6.03 ± 3.35, p = 0.01). Similarly, KLF4 protein expression was elevated in PE, FGR, and PTB placentas compared to NP (fold changes vs. NP: PE 5.78 ± 0.73, p = 0.001; FGR 2.61 ± 0.43, p = 0.02; PTB 11.42 ± 2.76, p = 0.0006). Immunohistochemistry revealed strong NANOG staining in the syncytiotrophoblast tissue of PE, FGR, and PTB samples, especially in extravillous trophoblasts, compared to NP placentas.ConclusionsThe elevated expression of NANOG and KLF4 in abnormal placental tissues suggests their potential role as markers of enhanced placental aging and dysfunction. These findings underscore the importance of the KLF4‐NANOG pathway in the pathology of PE, FGR, and PTB, providing a basis for future research into therapeutic targets for these conditions.