bluuebunny/crossref_metadata_2025_split huggingface dataset:
Exploring the asymmetric relationship between macroeconomic factors and corporate profitability in the MSCI Colombia index
Authors: Joaqui-Barandica Orlando , Osorio-Vanegas Brayan , Ramirez-Patiño Carolina , Ojeda-Echeverry Cesar A. 
Published: August 2024

PurposeThis study aims to explore the asymmetric effects of macroeconomic factors on the profitability of large-cap companies in an emerging country like Colombia, using the Morgan Stanley Capital International (MSCI) Colombia index as the basis.Design/methodology/approachWe employ a combination of singular spectrum analysis (SSA) and principal component analysis (PCA) to identify and estimate four key macroeconomic factors that account for approximately 47.8% of Colombia's macroeconomy. These factors encompass indicators related to inflation and cost of living, foreign trade and exchange rate, employment and labor force and trade and production in Colombia. We utilize the distributed lag nonlinear model (DLNM) to analyze the asymmetric relationships between these factors and corporate profitability, considering different scenarios and lags.FindingsOur analysis reveals that there are indeed asymmetric relationships between the identified macroeconomic factors and corporate profitability. These relationships exhibit variability over time and lags, indicating the nuanced nature of their impact on corporate performance.Originality/valueThis study contributes to the existing literature by applying a novel methodology that combines SSA and PCA to identify macroeconomic factors within the Colombian context. Additionally, our focus on asymmetric relationships and their dynamic nature in relation to corporate profitability, using DLNM, adds original insights to the research on this subject.
How do social enterprises respond operationally to conflicting demands? A resource-based view
Authors: Ávila Liliana , Ferreira Luís Miguel D.F. , Amorim Marlene 
Published: August 2024

PurposeSocial enterprises live in the limbo between social and market objectives, posing many operations management challenges. This study extends the discussion of operational priorities, which has focused on purely for-profit organisations, to the context of social enterprises by exploring, from a resource-based perspective, which resources and operational priorities are most important to them and how they are used to respond to conflicting demands.Design/methodology/approachMultiple case study research was carried out involving five Portuguese social enterprises, representative of the main sectors in which social enterprises operate in Europe. Ten semi-structured interviews with directors and other high-ranking respondents were conducted, and content was analysed to gather evidence on the key resources and operational priorities pursued by social enterprises. Cross-case conclusions were drawn, resulting in theoretical propositions and a conceptual framework.FindingsFindings suggest that social enterprises rely on intangible resources and combine different operational priorities, which may vary throughout their lifecycle. Community engagement has emerged as a specific operational priority, in addition to those already reported in the manufacturing and services literature. To balance conflicting demands, most social enterprises studied combine innovation with community engagement or customer focus.Originality/valueThe study contributes to the development of knowledge about the operations strategy in the specific context of social enterprises, an organisational model that has not been systematically addressed in the operations management literature, and brings the discussion of operational priorities into the social enterprise field, thus strengthening the link between these two fields.
How do care workers learn to care for people with dementia living in care homes? A model of informal learning
Authors: Latham Isabelle , Brooker Dawn , de Vries Kay 
Published: August 2024

Purpose
This paper describes a model of “Learning to care” derived from a study exploring how care workers in care homes learn to care for people living with dementia. The “Learning to care” model is primarily informal in nature in which influences such as formalised training and organisational culture impact care outcomes indirectly rather than directly.

Design/methodology/approach
This study used a focused, critical ethnographic approach in two care homes in England resulting in 63 h of observation of care of people living with advanced dementia, 15 semi-structured interviews and 90 in-situ ethnographic interviews with care staff.

Findings
The findings reveal a three-level model of learning to care. At the level of day-to-day interactions is a mechanism for learning that is wholly informal and follows the maxim “What Works is What Matters”. Workers draw on resources and information within this process derived from their personal experiences, resident influences and care home cultural knowledge. Cultural knowledge is created through a worker’s interactions with colleagues and the training they receive, meaning that these organisational level influences affect care practice only indirectly via the “What Works is What Matters” mechanism.

Originality/value
This study makes an original contribution by explaining the nature of day-to-day informal learning processes as experienced by care workers and those living with dementia in care homes. In particular, it illuminates the specific mechanisms by which organisational culture has an effect on care practice and the limitations of formal training in influencing such practice.
Ambiguity in international financial reporting standards (IFRS) and its impact on judgments of auditors
Authors: Chand Parmod , Leung Philomena , Martinov-Bennie Nonna , Carey Peter 
Published: August 2024

Purpose
This paper aims to conduct an experiment that investigates the effect of the ambiguity present in international financial reporting standards (IFRS) on the judgments of auditors. This paper also examine the effects of the personality trait of ambiguity tolerance on judgments of auditors.

Design/methodology/approach
This paper conduct an experiment in which experienced Australian-based auditors are placed in hypothetical revenue recognition and lease classification decision contexts. The participants are members of the Australian accounting profession who are familiar with applying IFRS.

Findings
This paper find support for the perception that when the relevant IFRS are more ambiguous, auditors make less aggressive reporting judgments compared to when the IFRS are less ambiguous. The results also unveil a novel finding that auditors who are more tolerant of ambiguity are likely to choose the accounting treatment that best reflects the economic substance of a transaction when interpreting IFRS compared to those who are less tolerant of ambiguity.

Practical implications
These results would be of interest to policymakers and accounting researchers as they continue to contemplate a shift to more principles-based IFRS.

Originality/value
To the best of the authors’ knowledge, this study is the first to examine the influence of an individual’s ambiguity tolerance on financial reporting quality in jurisdictions that have adopted IFRS.
Sustainability reporting and assurance practices contribution to SDG disclosure: evidence from communication on progress (CoP)
Authors: Zampone Giovanni , Guidi Michele 
Published: August 2024

Purpose
This study aims to investigate the impact of diverse practices in sustainability reporting and assurance on the disclosure of sustainable development goals (SDGs). Specifically, the authors examine the disclosure of SDGs along two dimensions: disclosure breadth, denoting the number of goals mentioned, and disclosure depth, encompassing the extent of actions disclosed to advance these goals.

Design/methodology/approach
Using a panel Tobit regression analysis, the authors analyse the communication on progress questionnaires from 299 companies (resulting in 1,015 firm-year observations) participating in the United Nations Global Compact from 2017 to 2021.

Findings
The findings revealed that greater adherence to Global Reporting Initiative standards increases SDG disclosure breadth; external assurance using publicly recognised standards, more than proprietary methods, is associated with SDG disclosure breadth and depth; and the review of information by multiple stakeholders improves the depth of SDG disclosure more than evaluation by a panel of peers.

Originality/value
The originality of this study lies in its examination of the intricate interplay between sustainability disclosure and assurance practices, on the one hand, and the disclosure of SDGs, on the other. Uniquely, the authors consider the various levels of implementation of these practices, allowing for a comprehensive assessment of their influence on SDG disclosure.
Comparison study of Izod impact properties on 3D printed thermoplastic and thermoset carbon fiber composite at different infill density
Authors: Kumar Mishra Pradeep , T. Jagadesh 
Published: August 2024

Purpose
This study aims to evaluate the low energy impact characteristics of 3D printed carbon fiber thermoplastic and thermoset polymer composite using the Izod impact test. The effects of infill density are examined on the Izod impact properties of 3D printed thermoset polymer and thermoplastic composite specimens. Furthermore, a thorough investigation is conducted into the effect of heat treatment using a hot-air oven on both types of 3D printed composite specimens. To characterize the impact characteristics of each specimen, the fracture surfaces caused by impact load are inspected, and the fracture mechanism is studied using scanning electron micrographs.

Design/methodology/approach
Izod Impact specimens of thermoset (epoxy resin) and thermoplastic carbon fiber of different infill density (70, 75, 80, 85, 90 and 100%) are fabricated using the different fiber impregnation 3D printing process. To carry out the heat treatment process, printing of composites is done for each infill design from both thermoset and thermoplastic composites and the impact characteristics of specimens are evaluated on a pendulum test-rig using the ASTM D-256 standard. Using a scanning electron microscope, each fracture zone underwent four separate scanning processes, ranging in size from 2 µm to 100 µm.

Findings
The impact resistance of the 3D printed thermoset and thermoplastic composite material is significantly influenced by the type of fiber placement and infill density in the matrix substrate. Because of the weak interfacial strength between the layers of fiber and polyamide 6, the specimen printed with continuous fiber implanted at the part exhibited reduced impact resistance. At 75% infill density, the impact specimen printed with coextruded fiber showed the highest impact resistance with a 367.02% greater magnitude than the continuous fiber specimen with the same infill density.

Originality/value
This work presents a novel approach to analyze the low energy impact characteristics and three-dimensional printing of carbon fiber reinforced thermoplastic and carbon fiber reinforced thermoset and thermoplastic composite material.
Are there any differences in the tourists’ perceived destination image between travel e-commerce platforms and social media platforms?
Authors: Liu Ya-Fei , Zhu Yu-Bo , Wu Hou-Han , Li Fangxuan (Sam) 
Published: August 2024

Purpose
This study aims to explore the differences in the tourists’ perceived destination image on travel e-commerce platforms (e.g. Ctrip and Fliggy) and social media platforms (e.g. Xiaohongshu and Weibo).
Leveraging regional assets for MICE tourism
Authors: Ciuffreda Raffaela , Simonetti Biagio 
Published: August 2024

PurposeThe purpose of this study is to assess the current state of MICE tourism in Campania and explore strategic opportunities for its development. By identifying the strengths and weaknesses of this sector, the research aims to provide insights into how Campania can enhance its competitiveness as a MICE destination. The study seeks to offer recommendations for leveraging the region’s unique features, such as its cultural heritage and scenic landscapes, to attract more business travelers and corporate events, ultimately contributing to the region’s economic growth and sustainability.Design/methodology/approachThis study utilizes a mixed-methods approach to evaluate the MICE tourism sector in Campania. It involves analyzing quantitative data from regional tourism statistics and economic reports, complemented by qualitative insights gathered from interviews with key stakeholders in the tourism and hospitality industries. The research also includes a comparative analysis of Campania with other regions renowned for MICE tourism, aiming to identify best practices and potential areas for improvement. This comprehensive methodology ensures a thorough understanding of Campania’s current MICE tourism landscape and its future potential.FindingsThe study reveals that Campania has substantial potential for growth in the MICE tourism sector, owing to its rich cultural assets and appealing locations. However, challenges such as inadequate infrastructure and limited marketing efforts hinder its full potential. The findings suggest that targeted investments in infrastructure improvements, particularly in transportation and event facilities, along with robust marketing strategies, could significantly enhance Campania’s appeal as a MICE destination. Emphasizing sustainable practices could further differentiate the region in the competitive global market, attracting environmentally conscious business travelers.Originality/valueThis study provides a comprehensive analysis of the MICE tourism sector in Campania, offering valuable insights into its current status and future potential. It highlights the region’s unique strengths and the challenges it faces, providing actionable recommendations for strategic development. By focusing on both economic growth and sustainability, this research contributes to a broader understanding of how regions can successfully leverage MICE tourism for long-term benefits. The findings and recommendations serve as a valuable resource for policymakers, tourism authorities and stakeholders in the hospitality industry seeking to enhance Campania’s position in the global MICE tourism market.
Conclusion: Reshaping horizons: the future of events in a post-pandemic world?
Authors: Dogan Seden , Edwards David A. 
Published: August 2024

PurposeThe purpose of this theme issue is to explore the enduring changes and innovations shaping the future of the event industry in the post-pandemic world. While much of the existing literature focuses on the immediate impacts of COVID-19, this issue aims to provide a comprehensive analysis of the broader transformations, including the integration of sustainability, emerging technologies, and evolving event formats.Design/methodology/approachThe theme issue encompasses a range of methodologies, including systematic reviews, bibliometric analyses, and in-depth case studies. The papers examine various aspects of the event industry, such as the adoption of hybrid event formats, the role of new technologies, and the importance of sustainability in event planning. Each paper contributes unique insights into the future direction of the industry by analyzing trends, technologies, and practices that are defining the next era of event management.FindingsThe findings highlight a significant shift in the event industry towards sustainability, with an increasing emphasis on eco-friendly practices, waste reduction, and the use of sustainable materials. Emerging technologies are also transforming the landscape, enabling more personalized and immersive event experiences. The rise of hybrid and micro-events is identified as a key trend, providing flexibility and inclusivity while maintaining the benefits of in-person interactions. These developments suggest a permanent change in consumer expectations and engagement strategies within the event industry.Originality/valueThis theme issue offers a holistic analysis of the innovative practices, technologies, and trends that are defining the future of the event industry. By bridging the gap between immediate pandemic responses and long-term industry transformations, it provides valuable insights for academics, practitioners, and policymakers looking to navigate the next era of event management.
Self‐induced extreme intoxication akin to automatism: A psycholegal tug of war
Authors: Curry Dennis , Rezaei Ardani Amir , Quinn Jason 
Published: August 2024

AbstractSelf‐induced extreme intoxication akin to automatism (SIEA) is a complicated and controversial legal concept resistant to jurisdictional consensus. In the United States, SIEA has, at times, been considered under the concept of “settled insanity.”. In the United Kingdom, the defense may be allowed for specific intent crimes, though the defendant's awareness of the foreseeability of risk is addressed at trial. In Canada, recent jurisprudence has led to legal and practice landscape changes related to self‐induced extreme intoxication. Here, we provide an overview of automatism and an update on the Canadian perspective with a review of the facts and an analysis of the Supreme Court of Canada's landmark decision in R v. Brown, where the court permitted the SIEA defense to be utilized for general intent crimes and acquitted Matthew Winston Brown, a 26‐year‐old male with no history of mental illness, with respect to two counts of “break and enter” and one count of “aggravated assault.” We review the social and legislative response to the changing case law as well as related implications for expert testimony, which may be provided by forensic mental health professionals. Given the judicial and legal implications of the recent changes for both perpetrators and victims of violent crime and given the dynamic international landscape on extreme intoxication in criminal law, the review is thought to be of interest to a broad category of stakeholders including policymakers and those working in forensic psychiatry and law.
Comorbid burden at ICU admission in COVID‐19 compared to sepsis and acute respiratory distress syndrome
Authors: Ahlström Björn , Frithiof Robert , Larsson Ing‐Marie , Strandberg Gunnar , Lipcsey Miklos , Hultström Michael 
Published: August 2024

AbstractBackgroundComorbidities are similarly associated with short‐term mortality for COVID‐19, acute respiratory distress syndrome (ARDS) and sepsis in intensive care unit (ICU) patients, but their adjusted frequencies at admission are unknown. Thus, we aimed to evaluate the adjusted distribution, reported as odds ratios, of known risk factors (i.e., age, sex and comorbidities) for ICU admission between COVID‐19, sepsis and ARDS patients in this nationwide registry‐based study.MethodsIn this cohort study, we included adult patients admitted to Swedish ICUs with COVID‐19 (n = 7382) during the pandemic and compared them to patients admitted to ICU with sepsis (n = 22,354) or ARDS (n = 2776) during a pre‐COVID‐19 period. The main outcomes were the adjusted odds for comorbidities, sex, and age in multivariable logistic regression on diagnostic categories in patients admitted to ICU, COVID‐19 or sepsis and COVID‐19 or ARDS.ResultsWe found that most comorbidities, as well as age, had a stronger association with sepsis admission than COVID‐19 admission with the exception of male sex, type 2 diabetes mellitus, and asthma that were more strongly associated with COVID‐19 admission, while no difference was seen for chronic renal failure and obesity. For COVID‐19 and ARDS admission most risk factors were more strongly associated with ARDS admission except for male sex, type 2 diabetes mellitus, chronic renal failure, and obesity which were more strongly associated with COVID‐19 admission, whereas hypertension, chronic obstructive pulmonary disease and asthma were not different.ConclusionsPatients admitted to ICU with sepsis or ARDS carry a heavier burden of comorbidity and high age than patients admitted with COVID‐19. This is likely caused by a combination of: (1) respiratory failure in COVID‐19 being less dependent on comorbidities than in other forms of ARDS, and the cause of critical illness in other infections causing sepsis and (2) COVID‐19 patients being deferred admission in situations where patients with the other syndromes were admitted.
Efficacy and safety of hepatic arterial infusion chemotherapy combined with donafenib in the treatment of unresectable hepatocellular carcinoma
Authors: Wan Tao , Gan Xueqin , Xiong Weijie 
Published: August 2024

AbstractObjectiveThis study aimed at ascertaining the efficacy and safety of hepatic arterial infusion chemotherapy (HAIC) combined with donafenib versus HAIC alone in the treatment of unresectable hepatocellular carcinoma (HCC).MethodsSeventy HCC patients were enrolled for our study, and they were randomized by simple randomization using computer‐generated random numbers into two groups: control group and observation group. Regular follow‐up reviews were conducted to assess the efficacy of treatments. The levels of apoptotic factors, the levels of hepatic fibrosis indices, the levels of serum tumor vascular factors and tumor markers, and the occurrence of adverse reactions in the two groups were recorded and compared.ResultsDisease control rate, objective response rate, and progression‐free survival (PFS) of patients in the observation group were higher in contrast to the control group. After 12 weeks of treatment, lower mRNA expression of c‐mesenchymal‐epithelial transition factor, telomerase, and Fas Ligand and higher mRNA expression of Fas and Caspase‐3 were observed in HCC tissues of the observation group versus the control group (p < 0.05); lower detection values of serum laminin, hyaluronic acid, collage type IV, vascular endothelial growth factor receptor 2, and alpha‐fetal protein (AFP) were noted in HCC patients of the observation group in comparison to the control group (p < 0.05); there was no difference in the incidence of adverse reactions between the two groups.ConclusionDonafenib combined with HAIC in the treatment of unresectable HCC patients can notably reduce serum AFP levels, improve hepatic fibrosis, enhance short‐term efficacy, prolong PFS, and have a favorable safety profile.
The process and perils of coming around: The assimilation of political appointees into bureaucratic agencies
Authors: Alexander Dan , Stacy Darrian 
Published: August 2024

AbstractThe tendency for political appointees to assimilate into the bureaucratic agencies that they lead is a recurring source of tension between appointees and the executives who appoint them. This paper employs a formal model to explore how appointees come around to the views of the civil servants whom they oversee. We conceptualize a bureaucrat as providing a cheap‐talk message about privately known, policy‐relevant conditions to an appointee who uses that information to update her beliefs and set two types of policy. Though the bureaucrat's and appointee's preferences are aligned conditional on beliefs, the appointee's prior beliefs about the likelihood of various states of the world differ from the bureaucrat's. In equilibrium, truthful reporting and inducing belief convergence may be at odds and we identify when the bureaucrat will strategically choose to issue false reports. We apply the model's insights to the budget process and agency recommendations during the COVID‐19 pandemic.