bluuebunny/crossref_metadata_2025_split huggingface dataset:
The emotional side of price: reference price as a decision maker in consumer purchase
Authors: Guzmán Martínez Francisco Jesús , Orozco Gómez Ma. Margarita 
Published: August 2024

PurposeThe objective of this study is to elucidate the influence of reference price on consumers' willingness to buy (WTB). Additionally, the study seeks to investigate the impacts of consumer perceived value (CPV): emotional, social, and monetary levels in relation to reference price and WTB. Furthermore, it aims to identify the moderating effect of product type, distinguishing between hedonic and utilitarian products.Design/methodology/approachData collection was conducted through an anonymous questionnaire survey using a web-based platform called Prolific. The sample consisted of 258 individuals. The study performed experimental studies to assess the connections among variables and used structural equation modeling as well as Hayes' PROCESS macro models 4 and 8.FindingsPresenting reference price alongside regular prices for products significantly enhances WTB. Furthermore, the mediating effect of the CPV exhibited a significant influence, particularly in the emotional and monetary dimensions but not although the social aspect. Additionally, the findings unveiled substantial variations in the mediating effect of CPV when examining hedonic versus utilitarian products.Research limitations/implicationsPresenting reference price alongside regular prices for products significantly enhances WTB. Furthermore, the mediating effect of the CPV exhibited a significant influence, particularly in the emotional and monetary dimensions but not although the social aspect. Additionally, the findings unveiled substantial variations in the mediating effect of CPV when examining hedonic versus utilitarian products.Originality/valueThe study contributes to the literature by integrating emotional values into pricing strategies. Furthermore, the findings provide insight for managers into establishing a consistent method for implementing price display advertisements on the basis of the product type within the retail industry.
Sustainability accounting education: challenges and outlook
Authors: Cho Charles H. , Costa Ericka 
Published: August 2024

Purpose
This viewpoint aims to discuss the transformative role, the current challenges and the outlook of sustainability accounting education (SAE).

Design/methodology/approach
Higher education institutions (HEIs) have a “social responsibility” to foster competencies and skills for sustainable development within their student bodies and communities. Previous literature has explored the interplay between HEIs and sustainable development goals (SDGs) by exploring the need to incorporate the SDGs within an institution’s learning and teaching objectives. We conduct a review of previous studies, together with an informative understanding of the role of sustainability accounting education in HEIs.

Findings
Based on this review, we argue that universities can enhance the SDGs by training skilled young people in sustainability accounting, thus fostering a “transformative role” in society. The authors highlight two directions for expanding SAE: (1) there is an urgent need to improve the accounting curriculum, thus including greater attention to ecological systems, business ethics and values; and (2) new inclusive and constructionist pedagogies should be offered to radically transform the education of future accounting professionals.

Practical implications
Accounting and business educators in HEIs need to consider updating and upgrading systematically the existing curricula with pertinent learning outcomes and competency development relevant to SDGs and sustainability accounting. This transformative opportunity also requires engagement with the professional bodies to determine the professional curriculum. Engagement with professional accounting bodies could be challenging to transform the accountancy professions in two directions – employability and lifelong learning. New accounting professions will emerge in the future and the interplay with the current HEI model and program is crucial.

Originality/value
This paper fulfils an identified need to discuss, support and move sustainability accounting education forward.
Value capture in IoT-driven business models: considerations about smart resources and isolating mechanisms in networked environments
Authors: Gretzinger Susanne , Royer Susanne , Leick Birgit 
Published: August 2024

Purpose
This conceptual paper aims to contribute to a better understanding of value creation and value capture with smart resources in the Internet of Things (IoT)-driven business models against the backdrop of an increasingly networked and connectivity-based environment. More specifically, the authors screen strategic management theories and adapt them to the specificities of new types of smart resources by focusing on a conceptual analysis of isolating mechanisms that enable value creation and value capture based upon different types of smart resources.

Design/methodology/approach
By adapting the state of the art of the contemporary resource-based discussion (resource-based view, dynamic capabilities view, relational view, resource-based view for a networked environment) to the context of IoT-driven business models, the paper typifies valuable intra- and inter-organisational resource types. In the next step, a discursive discussion on the evolution of isolating mechanisms, which are assumed to enable the translation of value creation into value appropriation, adapts the resource-based view for a networked environment to the context of IoT-driven business models.

Findings
The authors find that connectivity shapes both opportunities and challenges for firms, e.g. focal firms, in such business models, but it is notably social techniques that help to generate connectivity and transform inter-organisational ties into effective isolating mechanisms.

Originality/value
This paper lays a foundation for a theoretically underpinned understanding of how IoT can be exploited through designing economically sustainable business models. In this paper, research propositions are established as a point of departure for future research that applies strategic management theories to better understand business models that work with the digitisation and connectivity of resources on different levels.
The agency of attachment orientation and parenthood: an investigation of individuals’ social comparison and self-gifting motivations
Authors: Smith Brent , Eng Sereikhuoch 
Published: August 2024

PurposeWe aim to ascertain whether and how an individual’s social comparison affects their self-gifting motivations (SGMs).Design/methodology/approachWe survey a North American sample comprising 619 Canadian and US respondents. We apply partial least squares structural equation modeling (PLS-SEM) to examine relationships between social comparison, attachment orientation, parenthood, and self-gifting motivations.FindingsWe find that social comparison positively impacts self-gifting motivations. Additionally, we find that attachment orientation and parenthood can moderate social comparison’s impact on positively valenced SGMs and negatively valenced SGMs, respectively.Originality/valueWe elevate and expand existing scholarship on consumers’ self-gifting. Through the current study, we contribute new, empirical evidence illuminating how individuals’ attachment orientation (i.e. secure v. insecure) and parenthood status (i.e. parent v. non-parent) serve as agency-oriented moderators to temper social comparison’s influences on SGMs.
Impact of financial inclusion on healthcare access: evidence from developing countries
Authors: Malak Nazish , Arshad Ameena 
Published: August 2024

PurposeThe aim of this study is to explore how financial inclusion can impact healthcare access in developing countries using panel data for the period 2004–2022.Design/methodology/approachTo check the impact of financial inclusion on healthcare access, the estimation techniques used are the fixed-effect model (FEM), two-stage least squares (2SLS) and the system generalized method of moments (GMM). The data were collected from different websites such as the World Development Indicators (WDI), the United Nations International Children's Emergency Fund (UNICEF) and the United Nations Educational, Scientific and Cultural Organization (UNESCO).FindingsIt is found in the study that financial inclusion has a significant positive effect on healthcare access, and it is also confirmed from previous literature results. The study found that if there are high financial services in the countries, healthcare sectors can be improved by timely facilities, care and funds. Proper development of financial services could be possible by conducting awareness initiatives, financial planning and implementing literacy programs to educate individuals, particularly in rural and underdeveloped areas. According to the results, trade openness and foreign direct investment have a positive impact on healthcare access, while urbanization has negatively influenced healthcare access.Research limitations/implicationsThe limitations of this study were restricted to only 29 developing countries. The main reason behind the lack of availability of data insurance data for developing countries was the limitation in generalizing the results.Practical implicationsThe government and policymakers must check what are the best financial inclusion programs and policies that can be implemented to improve healthcare access. Previous literature does not show visibly the impact of financial inclusion’s dimensions on healthcare access.Originality/valueThis study presents a pioneering examination of financial inclusion and healthcare in 29 lower- and middle-income countries (developing countries). This study has used a comprehensive financial inclusion index of 29 developing countries to cover the overall impact of financial inclusion on healthcare in these countries.
Stimulating investments in manufacturing: can policy create supply chains from a void?
Authors: Leseure Michel , Onyeocha Chukwunonyelum Emmanuel , Robins Dawn 
Published: August 2024

PurposeThe purpose of this paper is to evaluate the effectiveness of a policy, the 2014 UK Supply Chain Plan, which aimed to create a local supply chain in a sector (offshore wind) where the central manufacturing node capabilities and knowledge are not possessed locally. It aims to address the following question: can policy create a new manufacturing supply chain from a void?Design/methodology/approachA qualitative field research approach is used to derive an original set of theoretical propositions explaining the motivation behind the Supply Chain Plan policy. The outcomes of this policy are examined 10 years later in order to provide an opportunity to observe the impact of the policy.FindingsThe conclusion is that the policy has been successful in increasing local content, and some of that local content has benefited local manufacturers. However, a lot of the increase in local content has been achieved in non-manufacturing areas or in new areas. The main issue, i.e. the lack of a central manufacturing capability, remains unaddressed. The impact of the local content policy on cost is undocumented.Originality/valueThere is an increasing amount of interest in regional/local supply chains after the COVID-19 pandemic and increasing geopolitical tensions. This paper's originality is to document with an industry case study the fact that manufacturing knowledge and capabilities are the central growth engine of supply chains and that creating a new manufacturing supply chain competing with well-established clusters is not a simple matter that can be achieved through a local content policy. Such policies raise critical questions about the policy makers' implicit valuation of manufacturing technology.
Family SMEs post-entry in international markets: decision modes on foreign partners
Authors: Kampouri Katerina , Hajidimitriou Yannis 
Published: August 2024

Purpose
This study aims to address two research questions: Do the decision modes on foreign partner selection post-entry vary between different types of family small and medium enterprises (SMEs)? How does socio-emotional wealth (SEW) affect (if so) decision modes in international partnership post-entry decisions (e.g. engagements with or changes of international partners) in different types of family SMEs?

Design/methodology/approach
This study employs a qualitative case study design of different types of family SMEs, namely, one family firm with a high level of family involvement in the internationalisation activities of the firm (FMH) and one family firm with a low level of family involvement in the internationalisation activities of the firm (FML).

Findings
The case study evidence indicates different decision modes on foreign partner selection post-entry in the investigated family SMEs: a bounded rationality mode in the FMH firm and a real option reasoning in the FML firm. The bounded rationality mode was linked with the appearance of SEW goals in the FMH firm, which in turn led to foreign partner engagements resulting also in a low speed of internationalisation growth. In contrast, the real option reasoning mode in the FML firm was not linked with SEW goals, and it led to international partner changes, resulting in a speedier internationalisation growth.

Originality/value
This study unearths the case that different types of family SMEs can employ different decision modes in their international partnerships, whereas SEW tendencies do not always appear.
A fast and robust two‐point ray tracing method in layered vertical transversely isotropic media with strong anisotropy
Authors: Jiang Xingda , Pan Xiaoyan , Yang Huayong , Zhang Wei , Chen Xiaofei 
Published: August 2024

AbstractA fast and robust two‐point ray tracing method was developed for layered vertical transversely isotropic media with strong anisotropy. Utilizing the Christoffel slowness equation, a novel generalized dimensionless ray parameter, , modified from the ray parameter (horizontal slowness), was proposed to efficiently and simultaneously determine the ray paths and travel times for direct and reflected quasi‐P, quasi‐SV and quasi‐SH waves. The Newton optimization algorithm was employed to solve the nonlinear offset equation accurately, resulting in rapid convergence to the true value. The inferred analytical equations show that the generalized ray parameter stabilizes the inversion process at large offsets. Additionally, a piecewise function was introduced to enhance the initial value estimation and calculation efficiency. The numerical results demonstrate that this novel approach can reduce the iteration error to 10−10 m in less than three iterations. Monte Carlo simulations further validated the effectiveness of the method for inferring the true ray paths at various offsets within complex velocity models. Furthermore, the method can address the triplication issue in quasi‐SV waves and exhibit robustness in strong‐layered vertical transversely isotropic media.
Is the ordinary high water mark ordinarily at bankfull? Applying a weight‐of‐evidence approach to stream delineation
Authors: David Gabrielle C. L. , Hamill Daniel 
Published: August 2024

AbstractThe ordinary high water mark (OHWM) is a regulatory boundary essential to identifying the lateral jurisdictional limits of rivers and streams in the United States (U.S.). Bankfull is a scientific concept that has been defined and identified in a multitude of ways by scientists. Geomorphologist and hydrologist have long recognized that there can be variability in the identification of bankfull depending on how bankfull is defined. Furthermore, this variability is only increased by the inherent variability in stream characteristics that occurs along a reach of channel. Because of the overlap in the regulatory definition of OHWM and the scientific definitions of bankfull, one of the primary purposes of the study is to apply the definition of OHWM and compare it to bankfull in a variety of channel types in different climatic, hydrologic, and geologic settings. Our results show that there is a clear overlap between the identification of the OHWM and bankfull elevations. Regulatory practitioners are generally not specialized in fluvial geomorphology and yet are tasked with consistently and accurately identifying the OHWM in a variety of stream types throughout the U.S. Therefore, we also present how to apply a weight‐of‐evidence approach through a clear step‐by‐step process to potentially improve consistency and accuracy in identification of OHWM and bankfull by both scientists and non‐scientists.
Negative allosteric modulation of CB1 cannabinoid receptor signalling decreases intravenous morphine self‐administration and relapse in mice
Authors: Oliva Idaira , Kazi Fezaan , Cantwell Lucas N. , Thakur Ganesh A. , Crystal Jonathon D. , Hohmann Andrea G. 
Published: August 2024

AbstractThe endocannabinoid system interacts with the reward system to modulate responsiveness to natural reinforcers, as well as drugs of abuse. Previous preclinical studies suggested that direct blockade of CB1 cannabinoid receptors (CB1R) could be leveraged as a potential pharmacological approach to treat substance use disorder, but this strategy failed during clinical trials due to severe psychiatric side effects. Alternative strategies have emerged to circumvent the side effects of direct CB1 binding through the development of allosteric modulators. We hypothesized that negative allosteric modulation of CB1R signalling would reduce the reinforcing properties of morphine and decrease behaviours associated with opioid misuse. By employing intravenous self‐administration in mice, we studied the effects of GAT358, a functionally‐biased CB1R negative allosteric modulator (NAM), on morphine intake, relapse‐like behaviour and motivation to work for morphine infusions. GAT358 reduced morphine infusion intake during the maintenance phase of morphine self‐administration under a fixed ratio 1 schedule of reinforcement. GAT358 also decreased morphine‐seeking behaviour after forced abstinence. Moreover, GAT358 dose dependently decreased the motivation to obtain morphine infusions under a progressive ratio schedule of reinforcement. Strikingly, GAT358 did not affect the motivation to work for food rewards in an identical progressive ratio task, suggesting that the effect of GAT358 in decreasing opioid self‐administration was reward specific. Furthermore, GAT58 did not produce motor ataxia in the rotarod test. Our results suggest that CB1R NAMs reduced the reinforcing properties of morphine and could represent a viable therapeutic route to safely decrease misuse of opioids.
Association between adolescent alcohol use and cognitive function in young adulthood: A co‐twin comparison study
Authors: Cooke Megan E. , Stephenson Mallory , Brislin Sarah J. , Latvala Antti , Barr Peter B. , Piirtola Maarit , Vuoksimaa Eero , Rose Richard J. , Kaprio Jaakko , Dick Danielle M. , Salvatore Jessica E. 
Published: August 2024

AbstractBackground and AimsStudies on adolescent alcohol use and cognition are often unable to separate the potential causal effects of alcohol use on cognition from shared etiological influences, including genetic influences or other substance use comorbidities also known to be associated with cognition, such as nicotine use. The present study aimed to fill this gap and clarify the relationship between adolescent alcohol use and young adult cognition by accounting for both measured and unmeasured confounders.DesignA random effects model accounting for nesting in families was used to control for measured confounders. Next, co‐twin comparisons were conducted within the full sample and in monozygotic twin pairs (MZ) to control for unmeasured genetic and environmental confounders shared by co‐twins.Participants/SettingParticipants were 812 individuals (58.6% female, 361 complete pairs, 146 MZ pairs) from the longitudinal FinnTwin12 study in Finland.MeasurementsAdolescent alcohol use was indexed with measures of frequency of use and intoxication averaged across ages 14 and 17. Cognitive outcomes were measured at average age 22 and included Trail Making Test, California Stroop test, Wechsler Adult Intelligence subtests (Vocabulary, Block Design, Digit Symbol), Digit Span subtest of Wechsler Memory Scale, Mental Rotation Test and Object Location Memory test. Covariates included sex, parental education, general cognitive ability, current alcohol use and nicotine use.FindingsGreater frequency of alcohol use and frequency of intoxication across adolescence was associated with decreased vocabulary scores in the co‐twin control [freq: stnd beta = −0.12, 95% confidence interval (CI) = −0.234, −0.013] and MZ only co‐twin control models (freq: stnd beta = −0.305, 95% CI = –0.523, −0.087; intox: stnd beta = −0.301, 95% CI = ‐0.528, −0.074).ConclusionsIn Finland, there appears to be little evidence that adolescent alcohol use causes cognitive deficits in young adulthood, except modest evidence for association of higher adolescent alcohol use with lower young adult vocabulary scores.
Prospective development and validation of a universal classification for paediatric videolaryngoscopic tracheal intubation: the PeDiAC score
Authors: Dohrmann Thorsten , Gutsche Nelly , Kramer Rilana , Zeidler Eva M. , Röher Katharina , Wünsch Viktor A. , Dankert André , Krause Linda , Zöllner Christian , Sasu Phillip B. , Petzoldt Martin 
Published: August 2024

SummaryBackgroundThe VIDIAC score, a prospectively developed universal classification for videolaryngoscopy, has shown excellent diagnostic performance in adults. However, there is no reliable classification system for videolaryngoscopic tracheal intubation in children. We aimed to develop and validate a multivariable logistic regression model and easy‐to‐use score to classify difficult videolaryngoscopic tracheal intubation in children and to compare it with the Cormack and Lehane classification. A secondary aim was to externally validate the VIDIAC score in children.MethodsWe conducted a prospective observational study within a structured universal videolaryngoscopy implementation programme. We used C‐MAC™ videolaryngoscopes in all children undergoing tracheal intubation for elective surgical procedures. We validated the VIDIAC score externally and assessed its performance. We then identified eligible co‐variables for inclusion in the PeDiAC score, developed a multivariable logistic regression model and compared its performance against the Cormack and Lehane classification.ResultsWe studied 809 children undergoing 904 episodes of tracheal intubation. The VIDIAC score outperformed the Cormack and Lehane classification when classifying the difficulty of videolaryngoscopic tracheal intubation, with an area under the receiver operating characteristic curve of 0.80 (95%CI 0.73–0.87) vs. 0.69 (95%CI 0.62–0.76), respectively, p = 0.018. Eight eligible tracheal intubation‐related factors, that were selected by 100‐times repeated 10‐fold cross‐validated least absolute shrinkage selector operator regression, were used to develop the PeDiAC model. The PeDiAC model and score showed excellent diagnostic performance and model calibration. The PeDiAC score achieved significantly better diagnostic performance than the Cormack and Lehane classification, with an area under the receiver operating characteristic curve of 0.97 (95%CI 0.96–0.99) vs. 0.69 (95%CI 0.62–0.76), respectively, p < 0.001.ConclusionWe developed and validated a specifically tailored classification for paediatric videolaryngoscopic tracheal intubation with excellent diagnostic performance and calibration that outperformed the Cormack and Lehane classification.