bluuebunny/crossref_metadata_2025_split huggingface dataset:
Direct production of light scalars in the type-I two-Higgs-doublet model at the lifetime frontier of the LHC
Authors: Liu Wei , Wang Lei , Zhang Yu 
Published: July 2024

A light pseudoscalar A in the sufficient large tanβ region of type-I two-Higgs-doublet model can be naturally a long-lived particle. We focus on H±A, HA, and AA pair productions via the electroweak processes mediated by the bosons at the LHC, including pp→W±/Z→H±/HA and pp→h→AA at the 14 TeV LHC. The possibility of probing A as a LLP at the FASER-2, FACET, MoEDAL-MAPP-2, and MATHUSLA is discussed. We find that FASER-2 fails to probe any parameter space within 0.2  GeV<mA<10  GeV for all the considered processes. For 130<mH±=mH<400  GeV, FACET, MoEDAL-MAPP-2, and MATHUSLA can probe tanβ≲104−6 for mA≲3  GeV, and tanβ≲106−8 for 3  GeV≲mA<10  GeV from pp→W±/Z→H±/ZA processes. And pp→h→AA process covers similar parameter space. All processes can surpass the current limits.

Published by the American Physical Society
2024
Exact evaluation of large-charge correlation functions in nonrelativistic conformal field theory
Authors: Beane Silas R. , Orlando Domenico , Reffert Susanne 
Published: July 2024

The large-charge master field which generates all n-point correlation functions with an insertion of large charge Q in nonrelativistic conformal field theory is obtained. This field is used to compute Schrödinger-invariant n-point correlation functions of large-charge operators via a direct evaluation of the path integral. Conformal dimensions are found to agree with calculations based on the state-operator correspondence. The master field solution exhibits an emergent harmonic trap whose frequency is a function of the Euclidean time. The large-charge effective action with operator insertions describes a droplet of superfluid matter whose spatial size scales with the time separation of sources. The solution is used to compute Schrödinger symmetry breaking corrections in the large-charge effective field theory (EFT) due to a finite scattering length in the fundamental theory of fermions near unitarity. The scaling of these effects in the large-charge power counting scheme is established, and the size of the effects is quantified using input from quantum Monte Carlo simulations of the near-unitary gas, as well as from the large-N expansion at large charge.

Published by the American Physical Society
2024
Quantifying the U
5f
covalence and degree of localization in U intermetallics
Authors: Marino Andrea , Christovam Denise S. , Takegami Daisuke , Falke Johannes , Carvalho Miguel M. F. , Okauchi Takaki , Chang Chun-Fu , Altendorf Simone G. , Amorese Andrea , Sundermann Martin , Gloskovskii Andrei , Gretarsson Hlynur , Keimer Bernhard , Andreev Alexandr V. , Havela Ladislav , Leithe-Jasper Andreas , Severing Andrea , Kuneš Jan , Tjeng Liu Hao , Hariki Atsushi 
Published: July 2024

A procedure for quantifying the U 5f electronic covalency and degree of localization in U intermetallic compounds is presented. To this end, bulk sensitive hard and soft x-ray photoelectron spectroscopy were utilized in combination with density-functional theory (DFT) plus dynamical mean-field theory (DMFT) calculations. The energy dependence of the photoionization cross sections allows the disentanglement of the U 5f contribution to the valence band from the various other atomic subshells so the computational parameters in the DFT+DMFT can be reliably determined. Applying this method to UGa2 and UB2 as model compounds from opposite ends of the (de)localization range, we have achieved excellent simulations of the valence band and core-level spectra. The width in the distribution of atomic U 5f configurations contributing to the ground state, as obtained from the calculations, quantifies the correlated nature and degree of localization of the U 5f. The findings permit answering the longstanding question why different spectroscopic techniques give seemingly different numbers for the U 5f valence in intermetallic U compounds.

Published by the American Physical Society
2024
Reshaping an issue-based field: assessing the impact of the International Federation of Accountants (IFAC) on the global development aid agenda
Authors: Humphrey Christopher , Mardini Perla , O'Dwyer Brendan 
Published: July 2024

PurposeThe paper studies how the International Federation of Accountants (IFAC) positioned itself in the process through which capacity building in developing countries was interpreted and enacted within the global development aid agenda from 1999 to 2016.Design/methodology/approachThe paper is an in-depth case study drawing on a comprehensive analysis of publications, reports and archival materials.FindingsThe paper unveils how IFAC shaped the interpretation of capacity building and its associated practices in a manner aligned with its expansionary aims thereby transforming itself into a prominent actor within, what we term, the capacity building issue-based field. It unpacks the strategies pursued by IFAC as it mobilised economic, social and cultural resources in support of its global capacity building ambitions for the accountancy profession. It reveals how key interactions between actors in the international development exchange field and the professional exchange field of accounting underpinned IFAC’s infiltration of, and impact on the evolution of, the capacity building issue-based field. We show how IFAC increased its influence in this field despite initially operating on the periphery of the global development aid agenda.Practical implicationsThe paper reveals how the global accountancy profession’s engagement with the capacity building activities of international development agencies became central to its commitment to serving the public interest. Our analysis suggests that deeper explorations of capacity building by the global accountancy profession in specific developing countries are required in order to determine whether these efforts have effectively catered to the needs of the citizens of those countries.Originality/valueThe work of professional accountancy organizations (PAOs) operating at the global level in the area of capacity building has been addressed in a fragmented fashion in prior research. This paper presents a unique analysis of developing alliances between the global accountancy profession and international aid agencies aimed at supporting the globalising efforts of IFAC within the realm of capacity building in international development aid. Theoretically, the paper advances prior work exploring the evolution of issue-based fields, in particular the role of inter-field relations in interstitial spaces within these processes.
Financial reporting quality, industrial revolution 4.0 and social well-being among Malaysian public companies
Authors: Wan Ismail Wan Adibah , Madah Marzuki Marziana , Lode Nor Asma 
Published: July 2024

PurposeThis study examines the relationship between financial reporting quality, Industrial Revolution 4.0 and social well-being of stakeholders among public companies in Malaysia.Design/methodology/approachThe sample of the study includes 232 firm-year observations of Malaysian publicly listed companies from 2013 to 2017. Social well-being is measured using social pillar scores from the Environmental, Social and Governance (ESG) data provided by Refinitiv. The study identified companies as an adopter of IR 4.0 based on their disclosure on the use of autonomous robots, simulation, cloud, horizontal and vertical system integration, cybersecurity, additive manufacturing, augmented reality and big data analytics in their financial reports. Financial reporting quality is measured using discretionary accruals.FindingsThis study found that financial reporting quality and IR 4.0 are related to social well-being, particularly the workforce. These results imply that companies with higher adoption of IR 4.0 are more likely to provide more information concerning job satisfaction, a healthy and safe workplace, maintaining diversity, equal and development opportunities for its workforce. Furthermore, the results show that firms with lower discretionary accruals (i.e. higher quality of financial reporting) are more likely to provide more information about social well-being. The results are robust even after addressing endogeneity issues.Research limitations/implicationsThis research contributes new insights into the role of financial reporting quality and IR 4.0 in enhancing social well-being in Malaysia. These findings offer valuable input for regulators striving to advance the United Nations' 2030 Agenda for Sustainable Development.Practical implicationsThis study carries substantial practical implications for policymakers and businesses alike. It underscores the importance of embracing IR 4.0 technologies and integrating them into strategic planning to foster social well-being. These insights can guide policymakers in shaping economic strategies and assist businesses in prioritizing financial reporting quality while engaging stakeholders to promote social well-being.Originality/valueThis is the first study to investigate the combined relationship of financial reporting quality and IR4.0 on social well-being, which provides valuable evidence in this novel domain. While previous studies have primarily explored the relationship of IR4.0 on sustainability from an environmental and human resource perspective, this study sheds light on the specific dimension of social well-being, hence promoting sustainable development goals by the United Nations in 2030.
Omnichannel word-of-mouth genesis: the confluence of online-offline experiences, social influence and skepticism
Authors: Jeong Eunye , Jo Hyeon 
Published: July 2024

PurposeThis research aims to examine the integral elements of omnichannel retailing, an evolving approach that blends online and offline shopping experiences. It focuses on how various factors – merchandise variety, monetary saving, personal interaction, complaint handling, social influence, perceived crowd and skepticism – affect relative advantage, consumer satisfaction and word-of-mouth (WOM) advocacy in an omnichannel context.Design/methodology/approachA comprehensive survey was conducted with 258 participants, and the data were analyzed using partial least squares structural equation modeling (PLS-SEM). This methodology provided insights into the complex relationships between different omnichannel retailing factors and their impact on customer satisfaction and WOM.FindingsThe study found that monetary saving influences both relative advantage and satisfaction. Personal interaction was observed to affect complaint handling and relative advantage. Importantly, relative advantage was found to impact both satisfaction and WOM. Additionally, the study highlighted the roles of social influence and satisfaction in enhancing WOM.Originality/valueThis research adds to the existing literature by providing a nuanced understanding of the dynamics of consumer engagement in omnichannel retailing. It bridges a gap in existing research by concurrently examining the impact of online and offline retail factors on consumer satisfaction and WOM in an omnichannel setting.
Responsible consumption trend in Generation Z and millennials its impact on SDG 12. A Peruvian case study
Authors: Ramirez Lozano Julianna Paola , Peñaflor Guerra Renato , Sanagustin-Fons M. Victoria 
Published: July 2024

PurposeThis study aims to analyze the responsible consumption of Generation Z and millennials in the Latin American market, with special emphasis on the Peruvian case, to identify their differences with consumers born in 1980 and earlier and to evaluate their contribution to Sustainable Development Goal 12.Design/methodology/approachThe study was conducted on a sample of 309 persons living in Lima. After developing and validating an instrument, an online questionnaire was used to collect data. These data were analyzed descriptively and inferentially, using chi-square tests to validate the relationship between variables.FindingsThe study identifies and explains the new trend of responsible consumption among Generation Z and millennials in emerging markets, where end consumers interact with and prefer products and services from companies that demonstrate responsible behavior and offer trust. It identifies new consumption variables that go beyond the traditional ones.Research limitations/implicationsThe study reveals a trend in the responsible consumption of Generation Z and millennials in Peru. However, it is necessary to complement the study in other countries in the region, as well as to study the new generations, such as the alpha generation and their consumption patterns.Practical implicationsThe new trend of responsible consumption among Generation Z and millennials is forcing companies to implement strategies and develop corporate social responsibility programs. These companies must demonstrate ethical, environmental, socially responsible and sustainable behaviors in their daily operations to satisfy their stakeholders.Originality/valueThe study reveals a new trend in Peru, a developing country, where the market – the end consumer – is more informed and therefore demands better corporate performance from companies, including care for the environment and a contribution to society that includes a good relationship with its stakeholders.
Food waste reduction, corporate responsibility and national policies: evidence from Europe
Authors: Biggi Gianluca , Principato Ludovica , Castellacci Fulvio 
Published: July 2024

PurposeThis paper investigates strategies for addressing the global challenge of food loss and waste (FLW) within the food industry. It examines the relationship between corporate social responsibility (CSR) initiatives and state regulatory interventions for reducing FLW.Design/methodology/approachThis mixed method study utilizes a unique panel dataset which includes the 150 largest food industry companies in Italy, Norway and the UK. It combines quantitative data analysis with qualitative insights derived from corporate strategies and corporate communications.FindingsThe analysis reveals that food companies with an established CSR strategy and in particular companies whose CSR reports highlight their environmental and social achievements are more likely to achieve in effective FLW reduction. Additionally, national-level regulatory interventions guided by European Union waste strategies act as pivotal benchmarks and encourage stricter corporate food waste management policies.Practical implicationsThis research underscores the significance of CSR strategies and effective state regulation in the fight against FLW and offers policymakers and businesses valuable insights enabling development of robust strategies.Social implicationsBy emphasizing the interplay between CSR and regulatory intervention, this research contributes to the achievement of a more sustainable and efficient global food system that addresses both economic and ethical concerns and could have far-reaching societal and environmental implications.Originality/valueThe paper sheds light on the interplay between CSR initiatives and regulatory interventions for tackling FLW and emphasizes their synergistic impact on sustainable practices within the food industry.
The use of business and technology management (BTM) integrated practice in business development initiatives – an ADR cycle
Authors: Mourão Luis Pestana , Noce Irapuan , Carvalho João Álvaro 
Published: July 2024

PurposeThe paper reports a study that evaluated the effectiveness and usefulness of Business and Technology Management (BTM), a management practice for formulating business digital strategies that address organization, processes and technology in an integrative way.Design/methodology/approachThe research followed action design research guidelines that combine the methodological principles of design science research and action research.FindingsEvidence from the study confirmed the adequacy and usefulness of BTM as a solution to an old management problem of internal fit, synergies, alignment or strategic integration. It also led to an improvement in its way of working, namely, a management practice with four process stages: (1) define trade objectives, (2) design an integrated business model, (3) manage the business transformation and execution and (4) evaluate the results obtained.Research limitations/implicationsThe study exemplifies how practice research can be used within a long-term research pursuit to provide empirical evidence that permits evaluating and improving a research-originated management approach.Practical implicationsBeing a theory-for-action, BTM has direct relevance for managers engaged in defining organizational and technological strategies connected with business results. The paper discloses an improved version of BTM together with a description of its application in a medium-sized company operating in the tourism sector.Originality/valueBTM addresses a recurrent issue raised by researchers and practitioners concerning a failure to bring different management perspectives together when formulating a strategy. Therefore, its value lies in its ability to assist in the integration of management perspectives into business development initiatives.
“Win-lose” globalization and the weaponization of economic policies by nation-states
Authors: Mariotti Sergio 
Published: July 2024

Purpose
After decades of hypergrowth, since the 2008 global financial crisis there has been a deceleration of globalization and a partial jamming of its main engines (trade and foreign direct investment [FDI]). This study aims to critically reflect on the current phase, labeling it as “win-lose globalization” characterized by firm-firm competition increasingly intertwined with that between the respective nation-states, which aim to be the relative winners, even at the expense of joint absolute gains. Acting as “strategists,” states implement policies to weaponize economic interdependences, which the paper analyzes.

Design/methodology/approach
The approach is “problem setting” rather than “problem solving.” The latter offers well-defined solutions but often assumes unambiguous definitions of problems, which obscure their complexity. This phase is so intricate that the problem itself is problematic. Thus, to advance knowledge, the focus is given on nation-state policies: FDI screening and the politicization of international trade relations; protectionism; misuses of antitrust and regulation.

Findings
The intensification of firm-firm/state-state competition, seeking disproportionate gains over rivals, is the ultimate result of the contradictions and dissatisfactions accumulated over decades of globalization, the benefits of which have been far from equally distributed. Conflicts in international economic relations are bound to intensify, and a return to win-win globalization is unlikely. International cooperation to strengthen existing/new supranational governance institutions in the interest of absolute global inclusive benefits is urgently needed.

Originality/value
The paper integrates the international business debate on the fate of globalization with interpretations from industrial policy studies and international relations theory. This allows for suggestions for policymakers, corporate executives and scholars.
Empowering communication strategy for safe cyberspace: insights from trust-based quality information
Authors: Huda Miftachul 
Published: July 2024

PurposeThe recent trends of managing how to achieve communication in a safe cyberspace have attracted the particular attention from scholars worldwide. The strategic initiative of having an active organization of communication pathways is required for further scholarly elaboration to enable a subsisting safe community in cyberspace. An example of the challenges is the issue of trust in information or questionable issues denoting lack of detail and clarity. Thus, this obviously refers to a dubious circumstance that needs to explain the situation on addressing the critical issue of trust-based quality information. To respond to such an apparent situation, this paper aims to critically explore the insightful value of trust in information as essential element of quality assurance. Such arranged strategy would enable individual capacity and accountability in achieving the efficient communication management for a safe cyberspace.Design/methodology/approachThe study attempted a critical review of recent literature by analysing peer-reviewed articles from journals, books, proceedings and book chapters related to theme of communication management for safe cyberspace.FindingsThe finding reveals that the strategic approach of enabling effective communication management for safe cyberspace is actualized through advancing trust-based quality information.Originality/valueThis paper aims to contribute towards enhancing communication management for safe cyberspace by addressing issues relating to trust that would lead to the quality of information.
Racial discrimination against Asian American employees: impact of employee coping strategies on employee competence and work quality of life
Authors: Kim Kawon , Woo Bongki 
Published: July 2024

Purpose
This study aims to investigate the effects of workplace racial discrimination among Asian American (AA) employees in the restaurant industry and examines what kinds of employee coping responses can mitigate its detrimental effects on their work behaviors.

Design/methodology/approach
This paper uses an exploratory sequential mixed-methods approach, starting with a qualitative study using the critical incident technique followed by a quantitative between-subjects experiment to examine the impact of employee coping responses to racial discrimination on employee competence and work quality of life (WQOL).

Findings
The study reveals that customer-perpetrated racial discrimination is the most common form of racial discrimination that AA employees face in the restaurant industry. In addition, confrontation is the most effective coping strategy to increase employee’s self-competence. Also, the severity of discrimination moderates the effect of coping strategies on employee’s self-competence. Employees’ self-competence mediates the relationship between their response strategy against discrimination and their WQOL.

Research limitations/implications
The findings of this study suggest that confrontation is an effective coping strategy for targeted employees, compared to support-seeking or avoidance. Confrontation was perceived as competent, compared to other coping strategies, and in turn, enhanced WQOL.

Originality/value
This study expands the scope of racial discrimination research in the hospitality literature for the growing diversified hospitality workforce. In addition, this study provides practical insights into competent ways of coping with racial discrimination.