bluuebunny/crossref_metadata_2025_split huggingface dataset:
Earnings management in the family business groups of Pakistan: the role of corporate governance
Authors: Khan Sattar , Khan Naimat Ullah , Kamal Yasir 
Published: July 2024

Purpose
This paper aims to examine the role of corporate governance (CG) in the earnings management (EM) of affiliated companies in family business groups (FBGs) listed on the Pakistan Stock Exchange (PSX), using principal–principal agency theory.

Design/methodology/approach
The sample of 327 nonfinancial firms of the PSX, consisting of 187 group-affiliated firms and 140 nonaffiliated firms has been used in this study for the period of 2010 to 2019. The study uses different regression models for analysis, with robustness tests of various alternative measures of EM and FBG affiliation. In addition, endogeneity is controlled with the propensity score matching method.

Findings
The findings show that EM is less prevalent in affiliated firms compared to nonaffiliated companies. The results show a negative and significant relationship between FBGs affiliated firms and EM. Moreover, the results also show a positive relationship between EM and the interaction term of the CG index and group affiliation. It refers to the fact that effective governance cannot reduce EM in affiliated companies of FBGs as well as in the nonfinancial companies of the PSX. In addition, the quality of CG is higher in affiliated companies compared to its counterpart in nonaffiliated firms. The findings support the principal–principal agency theory that CG cannot mitigate the expropriating behavior of controlling shareholders against minority shareholders by reducing EM in emerging markets due to the ownership concentration phenomenon.

Research limitations/implications
This research study has implications for small investors, government agencies and regulators. The findings of the study show that CG code should make it mandatory for companies to reveal information about their complex ownership structure and ownership information about affiliated companies and directors. Furthermore, it is suggested to revisit the code of CG in the Pakistani context of principal–principal conflict instead of the agent–principal explanation of agency theory based on Anglo–Saxon countries.

Originality/value
This research study has contributed to the CG and FBG literature in relation to EM in idiosyncratic settings of Pakistan. One of the prime contributions of the paper is the development of a comprehensive CG index. This research study used detailed, manually collected novel data on affiliated firms of FBGs in Pakistan.
Evolving role of public-private stakeholders in technology mediated teaching
Authors: Upadhyay Parijat , Kumar Anup , Mukerji Maitrayee 
Published: July 2024

Purpose
Post-pandemic sovereign authorities in several economies have nudged primary education institutions to adopt platform-based teaching. The shift to platform technology attempts to ensure continuity in the teaching–learning process. In the context of predominantly digitally mediated teaching process, this shift may exacerbate disparities and social injustice by limiting access to primary education in resource-constrained developing economies. The purpose of this study is to explore the efficacy of such a digital framework provided by government and private partners and the challenges faced by the teachers in absence of proper scaffolding.

Design/methodology/approach
Using an integrative theoretical framework that is composed of capability theory, technology adoption theories and the scaffolding framework, this paper analyses the challenges faced by primary school teachers when adapting to platform-based teaching. Social media analytics along with text analytics using Natural Language Processing and latent Dirichlet allocation-based topic modelling approach to extract latent topics or themes used by users during their tweets related to e-teaching.

Findings
The findings of this study highlight that adopting a platform-based and hybrid approach improves access to education and flexibility and highlights the importance of scaffolds in achieving desired learning outcomes. EdTech companies can play a significant role through private-public partnership models to offer technical scaffold. Collaborative efforts between educational institutions and EdTech service providers are essential for ensuring the long-term sustainability of platform-based teaching and learning.

Originality/value
After the pandemic, there has been no published literature available which examined the role of scaffolds and EdTech companies in ensuring digital ecosystem for better teaching–learning outcome through platforms.
Application of efficient algorithm based on block Newton method to elastoplastic problems with nonlinear kinematic hardening
Authors: Yamamoto Takeki , Yamada Takahiro , Matsui Kazumi 
Published: July 2024

PurposeThe purpose of this study is to present the effectiveness and robustness of a numerical algorithm based on the block Newton method for the nonlinear kinematic hardening rules adopted in modeling ductile materials.Design/methodology/approachElastoplastic problems can be defined as a coupled problem of the equilibrium equation for the overall structure and the yield equations for the stress state at every material point. When applying the Newton method to the coupled residual equations, the displacement field and the internal variables, which represent the plastic deformation, are updated simultaneously.FindingsThe presented numerical scheme leads to an explicit form of the hardening behavior, which includes the evolution of the equivalent plastic strain and the back stress, with the internal variables. The features of the present approach allow the displacement field and the hardening behavior to be updated straightforwardly. Thus, the scheme does not have any local iterative calculations and enables us to simultaneously decrease the residuals in the coupled boundary value problems.Originality/valueA pseudo-stress for the local residual and an algebraically derived consistent tangent are applied to elastic-plastic boundary value problems with nonlinear kinematic hardening. The numerical procedure incorporating the block Newton method ensures a quadratic rate of asymptotic convergence of a computationally efficient solution scheme. The proposed algorithm provides an efficient and robust computation in the elastoplastic analysis of ductile materials. Numerical examples under elaborate loading conditions demonstrate the effectiveness and robustness of the numerical scheme implemented in the finite element analysis.
Enchanting things: the scientific communication of Julius Sumner Miller
Authors: Harmes Marcus 
Published: July 2024

PurposeThe purpose of this paper is to study the popular educational broadcasting of Julius Sumner Miller and its intersections with contemporary science policy and education.Design/methodology/approachThe paper draws on archival research including resources so far unused by historians of science or of broadcasting and audio-visual resources of Sumner Miller’s broadcasts on Australian, Canadian and American television. It begins by contextualising Sumner Miller as both an academic and broadcaster. The second section interprets the core points of his educational philosophy which he articulated in his written and broadcast works. The final section uses his private papers contextualised by works on the history and philosophy of science to interpret and delineate the disparity between Sumner Miller’s influence as a populariser of science and the prevailing trends in scientific policy and teaching.FindingsThis paper proposes that reconstructing the themes and recurring points he asserted in his broadcasts reveals disjunction between Sumner Miller’s high-profile successes and the contemporary trends in both science policy and science education. This paper interprets the circumstance of an internationally known and influential science populariser who was coterminous with but against the grain of the notion of “big science”. He therefore sought to popularise science precisely as it was developing in ways he disparaged.Research limitations/implicationsThis paper breaks new ground by interpreting the different sources, audio-visual and written, created by and about an influential television broadcaster.Originality/valueAlthough he was widely and internationally known, and the range of his influence on science communication is generally noted, Sumner Miller’s broadcasting and the themes and educational philosophy espoused in it is little researched and contextualised. This paper sharpens understanding of his influence but also his points of intersection and disjunction with scientific culture. Hitherto unused archival resources contribute to this understanding.
Patent uncertainty and survival: a longitudinal study of a Chinese knowledge-based international new venture
Authors: Li Qinghai , Ji Junzhe , Huang Jilei , Prange Christiane , Yang Deli 
Published: July 2024

PurposeUnlike well-documented market or behavioral uncertainty, patent uncertainty has been significantly under-explored in the field of international entrepreneurship. Drawing on an institution-based view of strategy, this study investigated Netac, a Chinese knowledge-based international new venture (KINV), which was facing uncertainty over patents in China and the US. The aim was to address two questions: (1) how does patent uncertainty emerge in the context of KINVs? And (2) how can KINVs navigate patent hazards by interacting with national patent institutions?Design/methodology/approachA longitudinal single-case study approach was adopted as the most appropriate method for exploring novel business phenomena and dynamic processes.FindingsResults suggested that a KINV can adopt strategies to build a unique identity and so better conform to the expectations of institutions that ultimately decide on patent validity. Strategies may involve building institutional awareness, amplifying mass media effects, and strategically managing the intellectual property and socio-emotional tensions between China and the US.Originality/valueThis study introduced the notion of patent uncertainty into research around international new ventures, highlighting how this type of uncertainty in the advanced technology sector can affect the end-product and patent licensing opportunities of KINVs. It also explored the institution-based view of company strategy in the internationalization process by emphasizing interactive institutional mechanisms, and the role of an organization’s identity when interacting with institutions. The study enriches the literature on institutional theory and organizational identity, and also suggests solutions for firms dealing with efforts by competitors to invalidate patents.
Service innovations, value-driven business model, and institute growth: insights from a higher-education institute
Authors: Kompella Lakshminarayana 
Published: July 2024

PurposeExternal pressures, like the pandemic, influence industry and academia. ICT can assist in creating service innovations and better responses to external pressures. When higher education institutes combine service innovations with an appropriate business model, they can better understand educational transformations and marketing and aim for productivity, effectiveness, and sustainability. This paper aims to provide insights into transformations by organizing innovations and business models and creating a positive influence.Design/methodology/approachThis paper uses a case study method to examine the educational transformation in its settings. The method followed is direct non-participant observation, and the selected case is a marginalized business school of an Indian public institution. Combining observation and case study provides deeper insights into individuals/groups in a social context. The direct non-participant allows the researcher to get closer to the field of research while retaining the position of an outsider.FindingsThis paper defines service innovations with four conceptualizations – ICT, socio-techno-organization, demand, and orchestration. The findings provide insights into business models and educational marketing, with three suggestions for sustainability and economic growth. The suggestions are (1) operationalization based on incremental, iterative, and spiral expansion for the first two, (2) orchestrating educational marketing and value elements for a value-driven business model, and (3) social reengineering based on human values and leadership commitment.Research limitations/implicationsIt uses a single marginalized negative case study and is not bereft of limitations. Selecting positive cases representing geographically dispersed units, hybrid lectures, and diverse participants provides further insights into the operationalization of ICT and socio-techno-organizational aspects.Practical implicationsAs educational institutions decide the appropriate strategy for their institution, the findings provide practitioners with insights to create value, expansion, growth, and insights into educational marketing.Originality/valueThe three steps in findings and their contribution to economic growth and sustainability enhance the body of knowledge – transformations in educational institutions. It provides insights into business models and educational marketing.
Is human resources management sustainable enough? Evidence from the food industry
Authors: Ferreira João J. , Dias Claudia , Veiga Pedro Mota , Zhang Justin Zuopeng 
Published: July 2024

PurposeBased on the Natural resource-based view (NRBV), this study aims to analyze the association between the Sustainable Development Goals related to Gender Equality, Decent Work, Innovation, and Climatic Action in the Food Industry.Design/methodology/approachA quantitative study is adopted based on the 2019 World Bank Enterprise Survey microdata. The database includes 1,242 food enterprises from 16 European Union countries. We applied logistic regression with cluster robust standard errors.FindingsDespite global efforts to promote decent work and gender equity, the anticipated results have not yet been achieved, suggesting varying performance in different contexts. Food firms, characterized by significant environmental impacts and seasonal tasks, employ diverse Human Resource Management (HRM) strategies based on whether they pursue innovation or environmental objectives. Grounded in the NRBV, our findings underscore the importance of investing in qualified workers and offering attractive wages to meet environmental goals, as well as providing stable contracts for female workers. The NRBV framework also highlights the crucial role of product and process innovations, whether green or not, in achieving climate action objectives.Practical implicationsEuropean policies must be adapted to the human resources characteristics in the food industry, providing specific training on environmental and innovation issues and contributing to more work stability and gender equality.Originality/valueOur study applies the NRBV to analyze how human resources and product/process innovations can boost environmental preservation in an industry characterized by strong environmental impacts, seasonal tasks, and financial constraints.
An analysis of measures to combat the risk of economic crime associated with post-disaster funding in South Africa
Authors: Du Toit Nina , Steenkamp Philip , Groenewald Andre 
Published: July 2024

Purpose
The purpose of this paper is to analyse the measures that could be taken to combat the risk of economic crime in the aftermath of South African disasters.

Design/methodology/approach
This paper used secondary sources including, but not limited to, institutional reports, newspaper articles and peer-reviewed academic journal articles.

Findings
The COVID-19 pandemic was used as an example in this paper to discuss the susceptibility of post-disaster funding to the risk of economic crime and to assess how the South African government attempted to combat this risk during the pandemic. The Auditor-General of South Africa (AGSA) conducted a real-time audit of the government’s essential COVID-19 initiatives in collaboration with the newly established Fusion Centre. Through their collaborative efforts, they successfully identified mismanaged funds, facilitated the recovery thereof and prosecuted individuals and entities involved. This paper found that to proactively combat economic crime in future post-disaster events, the collaborative use of the AGSA and the Fusion Centre, in conjunction with existing bodies established under the Disaster Management Act, should be considered.

Originality/value
This paper contributes to the body of knowledge in disaster risk management and forensic accountancy. As the frequency of disasters is expected to increase in the future, so will the economic crime risk associated with post-disaster funding. This paper demonstrates that post-disaster funding is especially susceptible to the risk of economic crime and it is therefore important to research methods to combat this problem and prevent further losses.
Examining the critical success factors of productive entrepreneurship: an ISM-MICMAC approach
Authors: Sahu Chinmaya Kumar , Panda Rajeev Kumar 
Published: July 2024

Purpose
The concept of productive entrepreneurship has been recognised as a strategic approach to address the various challenges economies face, such as high unemployment, low economic growth and limited diversification. However, studies on the productive entrepreneurship’s critical success factors (CSFs) are rare and fragmented. Hence, this paper aims to identify the CSFs of productive entrepreneurship and determine their relationship among to offer a meaningful framework for enhancing the result of entrepreneurial activities in the emerging economy.

Design/methodology/approach
The authors conducted an extensive literature review and consulted experts to identify 14 CSFs for productive entrepreneurship. The technique of interpretive structural modelling (ISM) was used to determine the relationships and interconnectedness between these factors. In addition, this study used matrix of cross-impacts applied to a classification (MICMAC) analysis to determine the significance of CSFs in relation to the productive entrepreneurship.

Findings
The results indicate that the regulatory environment, incubators and accelerators and mentorship were the most influential factors for productive entrepreneurship in the Indian context. In contrast, social mobility and resilience were found to be the least influential factor.

Research limitations/implications
The study's findings can enable researchers, policymakers and entrepreneurs to make informed decisions and develop effective strategies to enhance the productive entrepreneurship.

Originality/value
The unique approach of research (ISM and MICMAC analysis) expands the frameworks of the entrepreneurship ecosystem with a comprehensive and dynamic emergent investigation into the foundation of productive entrepreneurship.
Performance evaluation of bank branches in the atmosphere of grey uncertainty
Authors: Karimi Tooraj , Ahmadian Mohamad , Shahbazi Meisam 
Published: July 2024

Purpose
As some data to evaluate the efficiency of bank branches is qualitative or uncertain, only grey numbers should be used to calculate the efficiency interval. The combination of multi-stage models and grey data can lead to a more accurate and realistic evaluation to assess the performance of bank branches. This study aims to compute the efficiency of each branch of the bank as a grey number and to group all branches into four grey efficiency areas.

Design/methodology/approach
The key performance indicators are identified based on the balanced scorecard and previous research studies. They are included in the two-stage grey data envelopment analysis (DEA) model. The model is run using the GAMS program. The grey efficiencies are calculated and bank branches have been grouped based on efficiency kernel number and efficiency greyness degree.

Findings
As policies and management approaches for branches with less uncertainty in efficiency are different from branches with more uncertainty, considering the uncertainty of efficiency values of branches may be helpful for the policy-making of managers. The grey efficiency of branches of one bank is examined in this study using the two-stage grey DEA throughout one year. The branches are grouped based on kernel and greyness value of efficiency, and the findings show that considering the uncertainty of data makes the results more consistent with the real situation.

Originality/value
The performance of bank branches is modeled as a two-stage grey DEA, in which the efficiency value of each branch is obtained as a grey number. The main originality of this paper is to group the bank branches based on two grey indexes named “kernel number” and “greyness degree” of grey efficiency value.
Unpacking a global spatial brand: brand management practices in the UNESCO City of Gastronomy Network
Authors: Rinaldi Chiara , Giovanardi Massimo , Lucarelli Andrea , Skoglund Wilhelm , Sjölander Lindqvist Annelie 
Published: July 2024

Purpose
This study investigates the UNESCO Creative City of Gastronomy Network as a global spatial brand and explores the tensions that emerge when this global brand is appropriated locally.

Design/methodology/approach
This paper is based on case study research that uses critical discourse analysis to identify the implications of a transferable learning capacity.

Findings
This paper identifies three different types of tensions in place brand management that emerge during the local appropriation of global brands: tensions inherent in multi-scalarity, tensions associated with integrating governance and strategy-related tensions.

Originality/value
This study advances the theoretical understanding of the spatial complexity inherent in place brand management practices by focusing on the UNESCO Creative City of Gastronomy Network as a global brand in a Scandinavian context.
Renewable energy options for seaport cargo terminals with application to mega port Singapore
Authors: Yap Wei Yim , Notteboom Theo 
Published: July 2024

PurposeThis paper reviews and analyses renewable energy options, namely underground thermal, solar, wind and marine wave energy, in seaport cargo terminal operations.Design/methodology/approachFour renewable energy options that are deployed or tested in different ports around the world are qualitatively examined for their overall implementation potential and characteristics and their cost and benefits. An application to the port of Singapore is discussed.FindingsGeophysical conditions are key criteria in assessing renewable energy options. In the case of Singapore, solar power is the only suitable renewable energy option.Research limitations/implicationsBeing a capital-intensive establishment with high intensities of cargo operations, seaports usually involve a high level of energy consumption. The study of renewable energy options contributes to seaport sustainability.Practical implicationsA key recommendation is to implement a smart energy management system that enables the mixed use of renewable energy to match energy demand and supply optimally and achieve higher energy efficiency.Originality/valueThe use of renewable energy as an eco-friendlier energy source is underway in various ports. However, there is almost no literature that analyses and compares various renewable energy options potentially suitable for cargo terminal operations in ports. This paper narrows the knowledge gaps.