bluuebunny/crossref_metadata_2025_split huggingface dataset:
Unlocking circularity: the interplay between institutional pressures and supply chain integration
Authors: Calzolari Tommaso , Genovese Andrea , Brint Andrew , Seuring Stefan 
Published: July 2024

PurposeThis paper investigates the role of institutional pressures (IPs) and supply chain integration (SCI) in driving the adoption of circular economy (CE) practices. It is hypothesised that, responding to IPs, firms might adopt higher levels of SCI in the attempt to implement CE practices.Design/methodology/approachA research model is developed and tested on a cross-sectional sample of 150 multi-national enterprises (MNEs). Textual content from corporate sustainability reports is used to measure the constructs of interest through an advanced coding approach.FindingsFindings show that IPs are driving the adoption of CE practices primarily through the mediation of SCI; the prominent roles of coercive regulatory pressures (CRPs) and normative pressures (NPs) are also highlighted. CRPs influence on CE practices is partially mediated by SCI, with NPs influence being fully mediated by it.Practical implicationsThe study shows that SCI is a key mechanism that lies in between IPs and CE practices; as such, organisations interested in implementing CE practices need to be aware of requirements for achieving higher levels of SCI.Originality/valueThis empirical study is the first large scale analysis that conceptualises how MNE-driven supply chains adopt CE practices. The study empirically validates the model and identifies research avenues in supply chain management (SCM) research to support the adoption of CE practices.
Modelling supply chain visibility: a framework with considerations for manufacturing and business
Authors: Sunmola Funlade T. , Apeji Uje D. 
Published: July 2024

PurposeSupply chain visibility plays a pivotal role in ensuring stakeholders have access to and share mutually beneficial information - information that is critical to processes, operations, and informed decision-making. This study leverages a framework to explore the influence of four key factors on supply chain visibility: supply chain linkages, supply chain relationships, green absorptive capacity, and information sharing.Design/methodology/approachThis investigation adopted a survey-based research methodology to collect data. A sampling strategy was employed to recruit participants from various industry sectors, with a primary focus on manufacturing and business. A total of 204 useable questionnaires were obtained. Exploratory factor analysis was conducted to identify underlying factors within the data. Confirmatory factor analysis (CFA) was then used to assess the validity and reliability of the identified factors. Finally, structural equation modelling was employed to test the hypothesised relationships between the constructs studied.FindingsThis study's findings, particularly the significant positive correlations observed between information sharing, supply chain relationship, internal linkage, and green absorptive capacity, provide evidence that these factors are key drivers of supply chain visibility. Additionally, the analysis revealed that external linkages with supply chain partners further enhance information sharing within the chain.Originality/valueThis study offers a unique contribution by exploring the interplay between green absorptive capacity, information sharing, internal and external supply chain linkages, and their combined influence on supply chain visibility. Extending prior research that focused primarily on information sharing and traditional supply chain relationships, this study integrates green absorptive capacity and linkages within a novel framework. Our findings suggest that green absorptive capacity enhances information sharing within the supply chain network, ultimately leading to improved visibility. Furthermore, the study distinguishes the influence of internal vs external linkages on visibility.
How do adaptive market experimentation, open marketing and strategic flexibility contribute to small firms' business model innovation in the context of a crisis?
Authors: Massiera Philippe 
Published: July 2024

PurposeThis research aims to investigate, in the context of a crisis, how adaptive marketing and open marketing capabilities directly contribute to enhance SMEs' business model innovation taking into consideration the mediating role of strategic flexibility.Design/methodology/approachBased on a sample of 120 small firms, our theoretical model is tested through a cross-sectional study. PLS-SEM is applied as the analytical technique.FindingsThe results show that open marketing capabilities are positively related to business model innovation and that this relationship is partially mediated by strategic flexibility. Furthermore, adaptive market experimentation capabilities enhance business model innovation only when fully mediated by strategic flexibility.Research limitations/implicationsExtending existing explorative research, our research illuminates how adaptive market experimentation and open marketing capabilities, in conjunction with strategic flexibility, can help SMEs to better adapt existing business models during a time of crisis. Our findings underline the potential contribution of planned test-driven activities, trial-and-error processes, data-based decisional processes and benchmarking activities. We also document how stronger networking capabilities and organizational openness strengthen the firm's ability to access the required additional resources and insights they need. These contributions remain however conditioned by the use of a convenient sampling design as well as the cross-sectional nature of the data.Practical implicationsOur findings underline the importance of empowering SMEs to nurture more effective experimental approaches in the long run, along with a more formalized open marketing posture. Our study also highlights the need for SMEs to improve their awareness of the risk of inertia and the benefits of nurturing their overall flexibility so they can adapt in an adequate and timely manner.Originality/valueThe findings of this study build on the perspective of adaptive marketing capabilities and add to the business model innovation literature in two ways. First, our study provides new insights into the cumulative and concrete consequences of market experimentation and open marketing capabilities on small firms' business model dynamics in the context of a crisis. Second, our findings illuminate the crucial role of strategic flexibility which, partly or entirely, contributes to the full realization of the potential of the marketing capabilities at hand.
Understanding turnover of generation Y early-career workers: the influence of values and field of study
Authors: Rueff-Lopes Rita , Velasco Ferran , Sayeras Josep , Junça-Silva Ana 
Published: July 2024

PurposeGeneration Y early-career workers have the highest turnover rates ever seen. To better understand this phenomenon, this study combines the P-O values fit with the Cohort perspectives to (1) identify the work-related values of this generation, (2) explore the relation between values and turnover intentions and examine how the field of study influences this relationship and (3) verify if the turnover intentions materialized one year after the first data collection.Design/methodology/approachWe interviewed 71 early-career workers and applied thematic analysis to identify the value categories. A classification decision tree tested whether the field of study influences the relation between values and turnover intentions. A post-test was conducted to determine whether the reported turnover intentions were materialized one year later.FindingsThematic analysis yielded 285 themes that were grouped into 12 values’ categories. Decision trees revealed that the combination of values that most predicted turnover was substantially different between Finance graduates (more instrumental and future-oriented values) and Innovation and Entrepreneurship graduates (more social and job-oriented values). The post-test confirmed that the number of respondents who reported an intention to quit their jobs during the interview with us and did quit one year later was statistically significant.Originality/valueTo our knowledge, this is the first study that uses critical incident interviews to explore the work-related values of this specific cohort and their relation to turnover. Our findings on the moderating effects of the field of study are unprecedented. We also identified three new work-value categories, and, to our knowledge, this is the first study that used decision trees to explore the relation between values and turnover.
Accounting information systems and organizational performance in the cloud computing era: evidence from SMEs
Authors: Vo Van Hien , Abu Afifa Malik , Saleh Isam 
Published: July 2024

Purpose
This study aims to investigate whether cloud-based accounting information system (AIS) usage contributes to AIS effectiveness, with firm size acting as a moderator. Furthermore, the role of AIS effectiveness as a mediator in the relationship between cloud-based AIS usage and organizational performance (OP) is further evaluated. In this context, the study is a bridge to show that small and medium-sized enterprises (SMEs) try to apply cloud accounting to improve profitability, thereby funding more social-environmental activities on the path to sustainability.

Design/methodology/approach
The study conducted an online survey of chief accountants in Vietnam’s SMEs. Data from 193 responses were gathered and analyzed using partial least squares structural equation modeling.

Findings
The findings show that cloud-based AIS usage considerably contributes to AIS effectiveness and OP and that AIS effectiveness has a beneficial influence on OP. Furthermore, the study shows that firm size moderates the relationship between cloud-based AIS usage and AIS effectiveness. Further findings show that cloud-based AIS usage influences OP via AIS effectiveness.

Practical implications
The findings of this study expand the existing body of knowledge on cloud-based AIS usage and benefit managers when formulating their business information models. In practice, SMEs need to increase the use of cloud-based AIS to better manage AIS. Enhancing profitability through cloud accounting also determines the ability to finance sustainability activities in SMEs.

Social implications
One of the practical values of this study is the impact on Vietnam’s socioeconomic growth and sustainability. With cloud-based AIS, SMEs may enhance information and system quality, boost system usage frequency, gain satisfaction and increase performance. Furthermore, the comprehensiveness of AIS from cloud-based AIS usage is also a condition for SMEs to enhance accountability for social-environmental information in future sustainable reporting. These advantages improve the efficiency of strategic decision-making, hence increasing SMEs’ competitiveness and social-environmental performance. These benefits will work directly or indirectly toward fostering broader socioeconomic and environmental sustainability in developing economies.

Originality/value
To open a bright perspective of cloud-based AIS usage for AIS effectiveness as well as OP in SMEs toward sustainability in a developing economy, the authors conducted an exploratory study because this topic is quite new in these firms, especially in a developing economy such as Vietnam. These discoveries partly support SMEs to quickly achieve sustainable development goals in the future.
The general anti‐avoidance rule
Authors: Cowx Mary , Kerr Jon N. 
Published: July 2024

AbstractThe general anti‐avoidance rule, or GAAR, is an enforcement mechanism that gives a country's taxing authority broad power to deny a taxpayer tax benefits associated with any transaction. Although GAARs are becoming increasingly common, the presence of a GAAR is generally overlooked by researchers and thus has been left unstudied. In this paper, we provide an initial investigation by studying the effect of GAARs on firm‐level corporate tax avoidance behaviors. Using an indicator for the enactment or strengthening of a GAAR within a country in a stacked difference‐in‐differences design, we find GAAR enactment is associated with a statistically and economically significant decrease in firm‐level tax avoidance. Additional cross‐sectional analyses show that the decline in tax avoidance occurs for conventional GAARs and economic substance‐type rules, original and strengthened GAARs, and domestic and multinational firms. Results also show that the effect is strongest for firms with higher levels of pre‐GAAR‐enactment tax avoidance and for firms incorporated in countries where the burden of proof lies with the taxpayer.
Human‐induced risk drives behavioural decisions in a recovering brown bear population
Authors: Corradini Andrea , Falcinelli Daniele , Pedrotti Luca , Tattoni Clara , Ranc Nathan , Bragalanti Natalia , Groff Claudio , Ciolli Marco , Cagnacci Francesca 
Published: July 2024

AbstractIn human‐dominated landscapes, rebounding bear populations share space with people, which may lead to bear–human conflicts and, consequently, a decrease in acceptance and an increase in bear mortality linked to human causes. Previous analyses of brown bear (Ursus arctos) movement data have shown that bears adopt a security‐food trade‐off strategy in response to variable human‐related risk. However, brown bear flexibility to cope with these risky situations may be reduced when resting, mating or stocking fat in preparation for hibernation. In this study, we measured the multi‐scale spatial response of brown bears to human‐related risk and food resource distribution in a highly heterogeneous human‐dominated landscape. We examined habitat selection both within the population range (‘second‐order’ selection) and at bedding site locations (‘third‐order’) for GPS‐tagged brown bears of a recently reintroduced population in the Italian Alps. We identified resting locations by field‐validated spatio‐temporal cluster analysis of telemetry locations. We mapped food availability and distribution using dynamic geographic layers of fruiting wild berries, and human‐related risk using human mobility data (Strava‐based Cumulated Outdoor activity Index). Brown bears appeared to compromise their need for food resources for avoidance of anthropogenic disturbance when selecting home ranges, as they utilized areas richer in wild berries less when human use of outdoor tracks was higher. Furthermore, selection of resting site locations strongly depended on the avoidance of human‐related risk only, with less frequented, more concealed and inaccessible sites being selected. We conclude that humans compete for space with bears beyond their infrastructural impact, that is, by actively occupying key areas for bear survival, thereby potentially restricting the bears' realized niche. We propose mitigating actions to promote bear–human coexistence by selectively restricting human access to key areas during sensitive annual physiological phases for bear survival.
Selective exposure and echo chambers in partisan television consumption: Evidence from linked viewership, administrative, and survey data
Authors: Broockman David E. , Kalla Joshua L. 
Published: July 2024

AbstractInfluential theories doubt that partisan television's audience is sufficiently large, moderate, or isolated from cross‐cutting sources for it to meaningfully influence public opinion. However, limitations of survey‐based television consumption measures leave these questions unresolved. We argue that nonpolitical attributes of partisan channels can attract voters to form habits for watching channels with slants they do not fully share. We report findings from three novel datasets which each link behavioral measures of television consumption to political administrative or survey data. We find that approximately 15% of Americans consume over 8 hours/month of partisan television. Additionally, weak partisans, independents, and outpartisans comprise over half of partisan channels’ audiences. Finally, partisan television consumers largely consume only one partisan channel and remain loyal to it over time, consistent with “echo chambers.” These findings support our argument and suggest partisan television's potential to influence public opinion cannot be dismissed.
Next‐generation monitoring in obstetrics: Assessing the accuracy of non‐piezo portable ultrasound technology
Authors: Plöger Ruben , Behning Charlotte , Walter Adeline , Jimenez Cruz Jorge , Gembruch Ulrich , Strizek Brigitte , Recker Florian 
Published: July 2024

AbstractIntroductionThe emergence of handheld ultrasound devices capable of connecting to cell phones or tablets heralds a significant advancement in medical technology, particularly within the field of obstetrics. These devices offer the promise of immediate bedside ultrasound examinations, potentially revolutionizing patient care by enabling fetal assessments in diverse settings.Material and MethodsThis prospective study aimed to validate the reliability of non‐piezo, chip‐based handheld ultrasound devices in clinical obstetric practice. Conducted in a university hospital obstetric ward, the study included 100 pregnant women between 17 and 41 weeks of gestation. Participants underwent ultrasound examinations using both conventional and portable point‐of‐care ultrasound (POCUS) devices to compare the accuracy in estimating fetal weight and other parameters, such as cardiac activity, fetal presentation, placental location, and amniotic fluid volume. The reliability and agreement between the devices were assessed using intraclass correlation coefficients, Bland–Altman plots, and Pearson correlation coefficients.ResultsThe results show a near‐perfect agreement (0.98) and correlation (r = 0.98, p < 0.001) for estimated fetal weight and most biometry measurements between the two types of ultrasound devices, with slight deviations in head circumference and amniotic fluid index measurements. Subgroup analysis revealed variations in agreement and correlation rates with higher BMI and advanced gestational age, indicating areas for further refinement.ConclusionsThese findings affirm the high reliability of handheld ultrasound devices for basic obstetric ultrasound evaluations, supporting their integration into daily clinical practice. This technology improves the flexibility and immediacy of prenatal care, although further research is needed to optimize its application across patient populations and treatment settings.
The effectiveness of mindfulness‐based intervention for psychological distress and emotion regulation in college students with non‐suicidal self‐injury
Authors: Zheng Qiongjuan , Zhou Han‐yu , Li Keshuang , Liu Yaohong , Nan Weizhi , Gong Jingbo 
Published: July 2024

AbstractThis study explored the effectiveness of a short‐term mindfulness‐based intervention (MBI) on psychological distress, mindfulness levels, emotion regulation, and impulsivity among college students with non‐suicidal self‐injury (NSSI). Participants completed four questionnaires, including the Five Facet Mindfulness Questionnaire, the Depression Anxiety Stress Scale, the Emotion Regulation Questionnaire, and the Brief Barratt Impulsivity Scale, and two behavioral tasks, including an emotion regulation task and a stop signal task (SST), at three time points. Compared with the healthy group, the NSSI group had a significantly greater level of psychological distress and a lower level of mindfulness. Compared with the NSSI control group and the healthy group, the NSSI MBI group had significantly increased mindfulness levels and decreased psychological distress after the intervention. In the NSSI MBI group, regardless of which emotion regulation strategy was adopted when viewing negative pictures, the intensity of negative emotions during the emotion regulation task was significantly reduced. Moreover, in the NSSI MBI group, the effectiveness of the MBI on the mindfulness level, stress level, and emotion regulation process was maintained at the follow‐up. The present study provided empirical support that short‐term MBI has the potential to help individuals with NSSI by enhancing their emotion regulation.
Nanoemulsion based lipid nanoparticles for effective demethylcantharidin delivery to cure liver cancer
Authors: Yan Zijun , Yu Ting , Wu Xiaoping , Deng Mengyue , Wei Panpan , Su Ning , Ding Yuzhen , Xia Die , Zhang Yuehui , Zhang Liangming , Chen Tong 
Published: July 2024

AbstractDemethylcantharidin (DEM) is a widely used antitumor drug; however, its poor tumor targeting and serious organotoxicity limit its application. The aim of this study was to develop a new drug delivery system for efficient delivery of DEM. Nanoemulsion based lipid nanoparticles containing demethylcantharidin (DNLNs) were prepared by loading nanoemulsions into lipid nanoparticles. The cells proliferation, apoptosis, cycle, and uptake were investigated by Cell counting kit‐8 (CCK‐8), flow cytometry, and in situ fluorescence assays, respectively. Then, we established the H22 tumor‐bearing mouse model to evaluate the antitumor efficacy of DNLNs and further studied its organ toxicity and distribution. DNLNs significantly inhibited the proliferation and promoted apoptosis of H22 cells, and H22 cells could take up more DNLNs. Compared with DEM, DNLNs had certain tumor‐targeting properties, and the tumor inhibition rate increased by 23.24%. Moreover, DNLNs can increase white blood cell count and reduce organ toxicity. This study paves the way for nanoemulsion‐based lipid nanoparticle (NLNs)‐efficient DEM delivery to treat liver cancer.
Reading disability is characterized by reduced print–speech convergence
Authors: Yan Xiaohui , Fu Yang , Feng Guoyan , Li Hui , Su Haibin , Liu Xinhong , Wu Yu , Hua Jia , Cao Fan 
Published: July 2024

AbstractReading disability (RD) may be characterized by reduced print–speech convergence, which is the extent to which neurocognitive processes for reading and hearing words overlap. We examined how print–speech convergence changes from children (mean age: 11.07+0.48) to adults (mean age: 21.33+1.80) in 86 readers with or without RD. The participants were recruited in elementary schools and associate degree colleges in China (from 2020 to 2021). Three patterns of abnormalities were revealed: (1) persistent reduction of print–speech convergence in the left inferior parietal cortex in both children and adults with RD, suggesting a neural signature of RD; (2) reduction of print–speech convergence in the left inferior frontal gyrus only evident in children but not adults with RD, suggesting a developmental delay; and (3) increased print–speech convergence in adults with RD than typical adults in the bilateral cerebella/fusiform, suggesting compensations. It provides insights into developmental differences in brain functional abnormalities in RD.