bluuebunny/crossref_metadata_2025_split huggingface dataset:
The relevance of post-Keynesian macroeconomics for middle-income economies
Authors: Feijo Carmem 
Published: September 2024

PurposeThis paper, based on the 2022 Master Class delivered at the 50th National Economic Meeting organized by ANPEC, discusses how post-Keynesian macroeconomics and New Developmentalism complement each other to understand middle-income economies' development in financial globalization. It summarizes my academic reflection about the advance in post-Keynesian thinking to develop macroeconomics for peripheral middle-income economies.Design/methodology/approachAs part of this reflection, I first bring up the idea of a developmental convention and, next, how peripheral financialization impacts the elaboration of this convention. Given the asymmetric configuration of the international financial system and the context of hierarchical currencies, I discuss the challenge of overcoming underdevelopment in peripheral economies. The post-Keynesian macroeconomics and advances in the structuralist debate provide the analytical tools to understand how peripheral economies develop virtuous or vicious growth cycles. At the end of the paper, I present some comments on the stagnation of the Brazilian economy.FindingsThe growth strategy with foreign savings does not provide the conditions for middle-income economies to operate with sufficient economic policy autonomy to promote productive transformation. To this end, a developmental convention should replace the neoliberal convention that has dominated since the 1970s.Originality/valueThe dynamics of peripheral, middle-income economies, often influenced by international liquidity flows, are a crucial area of study. This research underscores the importance of understanding these dynamics, as it forms the basis for economic policy recommendations. The paper also highlights the inadequacy of the growth strategy with foreign savings in the current configuration of the international financial system, emphasizing the need for middle-income economies to operate with greater economic policy autonomy to foster productive transformation.
On the limited damp-proofing of residential buildings: do social norms matter?
Authors: Agyekum Kofi , Hammond Samuel Fiifi , Acheampong Alex Opoku , Gasue Rhoda 
Published: September 2024

PurposeThis study draws on neoclassical and behavioural economics theories to provide an empirical insight into the effect of knowledge, costs, and social norms on damp-proofing residential buildings in Ghana.Design/methodology/approachThis study used the quantitative approach involving survey data. A sample size of 242 participants was involved in the study. Applying principal component analysis on the responses from the participants, an index for damp-proofing, cost, knowledge, and social norms was derived. After generating the indexes, the ordinary least squares (OLS) regression was applied to estimate the impact of knowledge, costs, and social norms on damp-proofing.FindingsThe results from the OLS regression revealed that knowledge has a significant positive effect on damp-proofing while costs and social norms have significant negative effect on damp-proofing in Ghana. This study, therefore, concludes that although neoclassical economic factors such as knowledge and cost affect behaviour (damp-proofing), behavioural factors such as social norms also matter.Practical implicationsThe outcome of this study calls for policymakers to consider putting in place measures that increase knowledge and promote the use of damp-proofing techniques during the construction of buildings. In addition, the study calls for scholars to partake in collaborative research amongst disciplines such as economics, psychology, and the construction industry in order to provide more innovative solutions, the key of which is finding innovative ways to damp proof buildings.Originality/valueThis study is original in its context as it draws on neoclassical and behavioural economics theories to provide an empirical insight into the effect of knowledge, costs, and social norms on damp-proofing of residential buildings in Ghana. This is an area that has received less attention in the areas of building biology and building pathology globally.
Intellectual capital as a driver of value creation in Serbian entrepreneurial firms
Authors: Paunović Mihailo , Milovanović Vesna , Štrbac Dijana , Domazet Ivana 
Published: September 2024

PurposeThis paper analyses the role of intellectual capital (IC) as a factor of the financial performance of entrepreneurial firms, which are recognized as the main drivers of economic growth and employment.Design/methodology/approachThe sample consists of 188 business owners from Serbia. The primary data are collected using the questionnaire, while the secondary data come from the annual financial statements of their companies. The elements of IC as independent variables are grouped into three components: human, structural and relational capital; sales revenue and operating profit CAGR (5y) are used as dependent variables, while company size and industry type are used as control variables. Statistical analysis involves factor and regression analyses.FindingsThe results reveal that IC components contribute to the long-term financial performance of entrepreneurial firms. Specifically, the following elements have positive effects on financial performance: knowledge of the entrepreneur, process improvement and organisational culture. On the other hand, entrepreneurs’ social skills and tenacity were found to have a negative impact on revenue and operating profit growth, while support from informal networks had a negative effect on the growth of sales revenue.Originality/valueThis study aims to fill a gap in the literature on the impact of IC on the financial performance of entrepreneurial firms.
Examining the Indonesian dual banking system: an exploration of market discipline indicators
Authors: Wardhani Nurhastuti Kesumo , Faff Robert , Liu Lewis , Abdul Halim Zairihan 
Published: September 2024

PurposeThis research aims to investigate the disciplinary functions of depositors and subordinated debt holders within Indonesia's dual banking system, examining the impact of regulatory changes on market discipline.Design/methodology/approachThe study employs a comprehensive analysis of the dual banking system in Indonesia over 15 years. Utilizing a non-public dataset from the Financial Services Authority and the Indonesia Deposit Insurance Corporation, the study employs propensity score matching and difference-in-differences analysis.FindingsThe findings reveal distinct patterns in the exercise of market discipline by depositors over different regulatory regimes. During the blanket guarantee regime (2002–2005), depositors lacked the incentive to monitor banks but resumed their disciplinary role under the limited guarantee regime (2005–2017). Islamic banks faced simultaneous market and regulatory discipline, with market discipline prevailing.Originality/valueThis study contributes to the literature by providing novel insights into the interplay between regulatory changes, market discipline and depositor behavior within Indonesia's dual banking system. The utilization of a comprehensive non-public dataset from regulatory authorities adds to the originality of the research.
Utilizing blockchain to enhance project management information systems: insights into project portfolio success, knowledge management and learning capabilities
Authors: Alkhudary Rami , Gardiner Paul 
Published: September 2024

PurposeThis paper explores how blockchain technology can enhance information quality within project management information systems (PMIS), thereby positively affecting knowledge management, learning capabilities and project portfolio success.Design/methodology/approachWe employ a literature review and a theory-based approach to develop a conceptual framework and set of propositions that integrate key principles from blockchain technology, project management and dynamic capabilities theory. Subsequently, a focus group is conducted to refine our propositions, providing insights and examples demonstrating the potential value of blockchain in project management.FindingsThe findings suggest that blockchain significantly impacts the information quality within PMIS. This improvement in information quality enhances traceability, reliability and security of project data, facilitating better decision-making and governance. The focus group revealed blockchain’s benefits in managing confidential data and streamlining knowledge sharing processes, ultimately contributing to project portfolio success.Originality/valueThis research offers a novel conceptual framework and original insights into the application of blockchain in project management, particularly within the context of Industry 4.0, paving the way for future research on digital transformation in project management.
Greenhouse gas assurance and carbon emission performance in light of the auditor’s reputation and the country’s development level
Authors: Alkebsee Radwan , Mardini Ghassan H. , Azibi Jamel , Koutoupis Andreas G. , Davidopoulos Leonidas G. 
Published: September 2024

PurposeThe objective of this study is to determine the impact of GHG assurance on firms’ carbon emissions performance (CEP) regarding curbing carbon emissions and the effect on such by the GHG assurance provider’s affiliation and reputation. It also explores whether the affiliation and reputation of GHG assurance providers imply the relationship between GHG assurance and the firm’s CEP. Further, this study examines the moderating effect of the country’s development level on the relationship.Design/methodology/approachBased on a sample of international firms from 56 countries spanning the period from 2012 to 2020, this study utilizes the ordinary least squares (OLS) regression. We also run the OLS regression at times t+1 and t+2 to verify the baseline results. To address the endogeneity concerns arising from self-selection bias and the causality effect, this study applies the generalized method of moment (GMM) and the Heckman test.FindingsThis study finds that GHG assurance leads to better CEP by firms. We also find that engaging with accounting assurance providers leads firms to a better CEP than non-accounting assurance providers. Our results show that Big Four auditors can help firms decrease carbon emissions. We also find that the positive effect of GHG assurance is prevalent in firms operating in developed countries.Research limitations/implicationsOur study only considers the influence of the assuror’s reputation and affiliation on CEP without examining other factors that may influence the quality of assurance services provided.Practical implicationsOur study provides a practical implication related to the influence of a GHG assurance provider’s affiliation and reputation globally by providing evidence that accounting and Big Four assurance providers do play a significant role in a firm’s carbon emission performance. This study offers great insights into the GHG assurance impact on CEP with the interplay between the assuror’s affiliation and reputation and the country’s development.Originality/valueThis paper enriches the limit evidence on GHG assurance and CEP by providing novel evidence on the relationship between GHG assurance and a firm’s CEP. Moreover, this study provides insights into the implication of a country’s development level on the role of GHG assurance in CEP.
Measuring quantity in ecosystem markets and ecosystem accounts
Authors: Stoneham Gary , Beverly Craig 
Published: September 2024

AbstractThe quantity of ecosystem services produced from land cannot be readily measured at the site level needed for participation in ecosystem markets, or at a regional level needed to create ecosystem accounts. This paper applies biological scaling principles to develop a quantity metric in which areas of ecosystem (extent) scale allometrically to ecosystem services (a capacity measure) according to a scaling exponent defined by the fractal dimension of ecosystem vegetation. A key conclusion of this paper is that the quantity of ecosystem services arising from ecosystem degradation and conservation activities cannot be estimated unless information about the space‐filling properties of vegetation is observed and included in the quantity measurement methodology. The paper demonstrates how remote sensing techniques can be applied to systematically measure ecosystem extent and fractal dimension. It illustrates the economic efficiency and environmental outcome implications of such a quantity metric through comparison with current quantity estimation methods that assume isometric scaling. The quantity metric proposed has potential applications to ecosystem accounting. It enables information currently reported in land accounts to be combined with information reported in ecosystem condition accounts to create ecosystem stock accounts measured in physical units.
THE POLITICS OF VIOLENT CONCATENATIONS
Authors: Auyero Javier , Servián Sofía 
Published: September 2024

AbstractBased on three years of ethnographic fieldwork, this article examines face‐to‐face violent interactions in a high‐poverty squatter settlement in Buenos Aires, Argentina. Delving into the situational interactions and biographies of those who simultaneously exercise and suffer violence—victims and perpetrators—we illustrate in fine‐grained detail the concatenations of violence and their political dimensions. Violent concatenations are political in a twofold sense: (1) they are shaped by state (legal and illegal) interventions, and (2) they are understood by both victims and perpetrators as being caused by state actors either directly (in the form of police repression) or clandestinely (in the form of collusion with criminals).
Parents' lived experiences regarding the decision‐making process on reasonable accommodations for their child with SEN—An IPA analysis
Authors: Fluyt Laura , Vandesande S. , Nijs S. 
Published: September 2024

AbstractReasonable accommodations (RA) for children with special educational needs (SEN) need to be decided in collaboration with all stakeholders. Even though parents play a crucial part in the inclusive school trajectory or their child with SEN, they often miss a clear role in this decision‐making process. In this research, using interpretative phenomenological analysis (IPA), six parents of children with SEN were questioned. The analysis showed that parents are bound to the decisive character of school professionals and find themselves along the spectrum of being actively involved to being followers. There are often opposite perspectives, and in many cases insufficient RA are decided upon according to parents. This resulted in diagnostic trajectories and a search for support outside the school environment. In many cases, parents perceived the decision‐making process on RA for their child with SEN as a life‐long journey and a never‐ending process. In the end, enabling factors were expressed by parents that facilitated the decision‐making process on RA.
Multiphysical field and multiobjective mathematical modeling of grain–oilseed storage: Current status and future trends
Authors: Zhu Guang‐Fei , Vidyarthi Sriram K. , Zhou Xin‐Qun , Zhang Yong‐Li , Lei Deng‐Wen , Li Lan‐Xin , Shi Jian‐Fang , Chen Peng‐Xiao , Xie Qi‐Zhen , Xiao Hong‐Wei 
Published: September 2024

AbstractStorage is an important process involved in the postharvest treatment of grain–oilseed and is necessary for maintaining high quality and ensuring the long‐term supply of these commodities in the food industry. Proper storage practices help prevent spoilage, maintain nutritional value, and preserve marketable quality. It is of great interest for storage to investigate flow, heat and mass transfer processes, and quality change for optimizing the operation parameters and ensuring the quality of grain–oilseed. This review discusses the mathematical models developed and applied to describe the physical field, biological field, and quality change during the storage of grain–oilseed. The advantages, drawbacks, and industrial relevance of the existing mathematical models were also critically evaluated, and an organic system was constructed by correlating them. Finally, the future research trends of the mathematical models toward the development of multifield coupling models based on biological fields to control quality were presented to provide a reference for further directions on the application of numerical simulations in this area. Meanwhile, artificial intelligence (AI) can greatly enhance our understanding of the coupling relationships within grain–oilseed storage. AI's strengths in both qualitative and quantitative analysis, as well as its effectiveness, make it an invaluable tool for this purpose.
Evaluation of green kiwifruit juice extract on physicochemical properties, antioxidant activity, and tenderness of beef M. semitendinosus with in vitro digestion
Authors: Kim Haeun , Chin Koo Bok 
Published: September 2024

AbstractThis study focused on the physicochemical properties and tenderness of vacuum‐packaged beef M. semitendinosus as affected by various dilution ratios (DRs, 1:4, 1:2, and 1:1) of green kiwifruit juice extract (GKJE) with phosphate buffer during storage at 4°C for 7 days. In addition, the formation of peptides with antioxidant activity for GKJE ability to hydrolyze proteins present in beef was evaluated at different steps of in vitro digestion. Beef with GKJE showed higher tenderness than control (CTL, beef with brine solution alone) during storage, and the increased DR increased tenderness as compared to lower DRs. The addition of GKJE increased protein digestibility during in vitro digestion. To increase the antioxidant activity in the body, GKJE having a DR of 1:2 and 1:1 should be applied to the beef muscle with effective antioxidant activity. These results suggest that DRs of phosphate buffer and kiwifruit juice of 1:1 and 1:2 have the potential to be used as a meat‐tenderizing agent and could increase the digestibility of meat as well as the antioxidant capability of bioactive peptides.Practical ApplicationThe dilution ratio of kiwi juice with phosphate buffer at 1:1 has the potential to be used as a meat‐tenderizing agent during refrigerated storage and also increase the digestibility of beef.
Exploring the chemical composition of granola formulated with different sweeteners and produced via oven and microwave baking
Authors: Erdoğan Selma Lubabe , Çetintaş Yunus , Tekgül Barut Yeliz , Süfer Özge , Çalışkan Koç Gülşah , Yüksel Ayşe Nur 
Published: September 2024

AbstractThe objective of this study was to create and characterize an innovative granola, a popular choice in quick breakfasts. The granola samples were sweetened with agave syrup (A), honey (H), and stevia (S) and produced using conventional oven (1) and microwave (2) baking techniques at temperatures of 160°C and 300 W, respectively. Among the samples, H1 exhibited the highest total sugar content (26.64 ng/µL), with fructose being the predominant monosaccharide in A and H samples, whereas saccharose and maltose were more prominent in S‐containing samples. Hydroxymethylfurfural was absent in S2, but its concentrations ranged between 10.52 and 85.78 ppm in the other samples. Linoleic acid constituted nearly 52% of the fatty acid composition in all granolas. In terms of organic acid composition, malic acid ranged between 1189.55 and 2022.95 µg/mL, and citric acid fell within the range of 341.58 and 1824.04 µg/mL. The granola specimens also contained individual phenolic compounds, such as vanillic acid, vanillin, ferulic acid, propyl gallate, and pyrocatechol.Practical ApplicationThis study demonstrates that both baking method and sweetener choice significantly impact the chemical quality attributes of granola, which is a popular breakfast cereal. Microwave baking can be a faster and potentially healthier option, whereas stevia offers a low‐calorie sweetener alternative. Further research is needed to maximize health benefits of granola products.
Effect of non‐thermal acidic and alkaline modifications on the structural, pasting, rheological, and functional properties of cassava (Manihot esculenta) starch
Authors: Alonso‐Gomez Leonardo A. , Gonzalez‐Hernandez Angie J. , Fragua‐Cruz Andrés F. , Barrón‐García Oscar Y. , Rodriguez‐Garcia Mario E. 
Published: September 2024

AbstractThis study aimed to investigate the effects of acid or alkali modification of isolated cassava starch (ICS) on its physicochemical properties. Acetic acid concentrations of 5%, 10%, and 20% v/v (0.87, 1.73, and 3.46 M, respectively) and calcium hydroxide concentrations of 0.15%, 0.20%, and 0.30% w/w (0.02, 0.025, and 0.04 M, respectively) were tested independently and compared with untreated isolated starch. The scanning electron microscope (SEM) shows starches with polyhedral and semispherical shapes; these modifications do not change the surface of the starch granules. Nanocrystals with orthorhombic crystal structure were extracted from ICS. Transmission electron microscopy (TEM) shows crystallites with a size (two‐dimensional) of 20 ± 5 nm in length and 10 ± 2 nm in width and reveals that this starch contains nanocrystals with orthorhombic crystal structure. The X‐ray patterns show that these nanocrystals are unaffected by acidic or alkaline treatments. The Ca+2 and CH3COO− ions do not interact with these nanocrystals. The alkaline treatment only affects the gelatinization temperature at a Ca(OH)2 concentration of 0.30%. Low concentrations of acidic and alkaline treatments affect the ability of cassava starch to absorb water and reduce the peak and final viscosity. The infrared spectra show that the modifications lead to C–H and C═C bond formations. ICS‐B 0.30 can modify the amorphous regions of the starch, and the acid treatment leads to acetylation, which was confirmed by the presence of an IR band at 1740 cm−1.
Earnings management reactions to key audit matters
Authors: Camacho‐Miñano María‐del‐Mar , Campa Domenico , Parte Laura 
Published: September 2024

AbstractThis paper aims to investigate the earnings management (EM) reactions of firms to the key audit matters (KAMs) disclosed in expanded audit reports. Although previous literature has extensively investigated the interconnection between EM and different risks, little research to date examines the association between KAMs and EM strategies, considering both real earnings management and accruals earnings management. To test the hypotheses, we use a sample of UK listed companies over the period 2013 to 2018. The results show a different relationship between KAMs disclosed in the extended audit report and EM strategies. In particular, findings reveal that EM strategies differ according to the number of KAMs, the type of KAMs and each specific type of KAMs. The article contributes to a better understanding of the effect of financial information transparency and accounting quality.
“Magical math hand‐waving”
Authors: Schubert Jon 
Published: September 2024

AbstractPolitical risk forecasting is an industry that provides specialized analysis to a range of clients, including insurance companies, extractive industries, governments, defense ministries, and NGOs. Risk forecasters aim to help their clients mitigate risks by anticipating political developments that could threaten their investments and assets, especially in the “emerging markets” of the Global South. What can ethnographic analysis reveal about this industry's knowledge practices and how it transforms open‐source intelligence into commercially relevant risk forecasts? Based on five years of work experience as Senior Africa Analyst at a commercial intelligence firm, I examine how forecasters select and process risk‐relevant events, narrate them as qualitative risk briefs, and finally assign them quantitative risk scores. Through a close reading of a risk firm's internal guidelines and its daily practices, I show how analysts construct risk in African countries in line with entrenched sociopolitical imaginaries, reproducing the coloniality of finance.