bluuebunny/crossref_metadata_2025_split huggingface dataset:
Practical and theoretical judgment in data-driven financial due diligence
Authors: Kastrup Tim , Grant Michael , Nilsson Fredrik 
Published: July 2024

PurposeNew digital technologies are reshaping the business landscape and accounting work. This paper aims to investigate how incorporating more data and new data analytics (DA) tools impacts the role and use of judgment in financial due diligence (FDD).Design/methodology/approachThe paper reports findings from a field study at a Big Four accounting firm in Sweden (“DealCo”). The primary data includes semi-structured interviews, observations and other meetings. Theoretically, it draws on Dewey’s The Logic of Judgments of Practise and Logic: The Theory of Inquiry and distinguishes between theoretical (what is probably true) and practical judgment (what to do).FindingsIn DealCo’s FDD practice, using more data and new DA tools meant that the realm of possibility had expanded significantly. To manage the newfound abundance and to use DA effectively, DealCo’s advisors invoked practical and theoretical judgments in different stages and areas of the data-driven FDD. The paper identifies four critical uses of judgment: Setting priorities and exercising restraint (practical judgment) and forming hypotheses and doing sense checks (theoretical judgment). In these capacities, practical judgment and theoretical judgment were essential in transforming raw data into actionable insights and, in effect, an indeterminate situation into a determinate one.Originality/valueThe study foregrounds the practical dimension of knowledge production for decision-making and contributes to a better understanding of the role, use and importance of accounting professionals’ judgment in a data-driven world.
Integrated project delivery enablers to enhance conventional project delivery toward improving design documentation quality
Authors: Agbaxode Peter Dodzi Kwasi , Saghatforoush Ehsan , Dlamini Sitsabo , Korsah John Kwesi 
Published: July 2024

PurposeThe purpose of this study was to identify specific enablers intrinsic to integrated project delivery (IPD) that can be adapted into the conventional project delivery (CPD) approach to enhance the quality of design documentation produced under the CPD within the Ghanaian construction industry.Design/methodology/approachThe study employed questionnaires and semi-structured interviews for data collection. The sample size was 235 responses for questionnaires while 15 participants were interviewed. The survey instrument was piloted with industry professionals to ensure validity. IBM SPSS was used to analyze quantitative data by determining frequencies, percentages, correlation and regression, while content analysis was used on qualitative data with the aid of QSR Nvivo software.FindingsKey findings include the need to adapt the early involvement of key participants for collaborative design input, tie individual success to overall project success with incentives and establish shared accountability for design errors and encourage open communication.Practical implicationsAdapting IPD enablers into the CPD approach would ensure higher-quality design documentation and more efficient project delivery. This has the potential to improve project outcomes, reduce errors, and foster better collaboration among stakeholders.Originality/valueThis study is the first of its kind to identify specific enablers inherent in IPD that can be adapted into the CPD approach to improve the quality of design documentation within the Ghanaian construction industry.
AI showdown: info accuracy on protein quality content in foods from ChatGPT 3.5, ChatGPT 4, bard AI and bing chat
Authors: Bayram Hati̇ce Merve , Ozturkcan Arda 
Published: July 2024

PurposeThis study aims to assess the effectiveness of different AI models in accurately aggregating information about the protein quality (PQ) content of food items using four artificial intelligence (AI) models -– ChatGPT 3.5, ChatGPT 4, Bard AI and Bing Chat.Design/methodology/approachA total of 22 food items, curated from the Food and Agriculture Organisation (FAO) of the United Nations (UN) report, were input into each model. These items were characterised by their PQ content according to the Digestible Indispensable Amino Acid Score (DIAAS).FindingsBing Chat was the most accurate AI assistant with a mean accuracy rate of 63.6% for all analyses, followed by ChatGPT 4 with 60.6%. ChatGPT 4 (Cohen’s kappa: 0.718, p < 0.001) and ChatGPT 3.5 (Cohen’s kappa: 0.636, p: 0.002) showed substantial agreement between baseline and 2nd analysis, whereas they showed a moderate agreement between baseline and 3rd analysis (Cohen’s kappa: 0.538, p: 0.011 for ChatGPT 4 and Cohen’s kappa: 0.455, p: 0.030 for ChatGPT 3.5).Originality/valueThis study provides an initial insight into how emerging AI models assess and classify nutrient content pertinent to nutritional knowledge. Further research into the real-world implementation of AI for nutritional advice is essential as the technology develops.
Relationships between high-tech SME suppliers and foreign buyers: effects of relational trust, relationship-specific investments and contract specificity on product innovation
Authors: Strupinski Jacek , Witek-Hajduk Marzanna 
Published: July 2024

PurposeReferring to transaction costs theory, resource based view and social exchange theory, this paper examines the interplay between selected dimensions of suppliers’ relationships with foreign buyers, specifically relational trust, contract specificity and relationship-specific investments, as well as analyzes the effects those dimensions have on the suppliers’ product innovation.Design/methodology/approachThis study uses survey data from 179 small- and medium-sized Polish manufacturing suppliers of high-tech products. Information was collected on dyadic relationships with their key foreign buyers and used as an input to a structural model consisting of multiple linear regressions.FindingsIt was discovered that trust and investments have a mutual positive impact on each other and individually contribute to the supplier’s product innovation. However, once both trust and investments were included in the model, only the latter showed significant effect. Contracts, on the other hand, showed different impact on innovation depending on how it was measured.Practical implicationsManagers should treat trust only as a mechanism to create supportive environment for investments, which exclusively have the power to improve supplier’s product innovation. Contracts’ role, in turn, should be limited to facilitating business relationships.Originality/valueOnly single quantitative studies analyzed trust, investments and contracts as determinants of supplier’s product innovation. Also, focus was not placed on high-tech SMEs in relationships with foreign buyers. As a result, our study provides unique insights on such relationships and unveils new details on an indirect link between trust and product innovation.
Cognitive, affective and behavioural repercussions of perceived quality in tourism vocational education: insights from self-determination theory
Authors: Silva Rejane Santana da , Souki Gustavo Quiroga , Oliveira Alessandro Silva de , Vieira Luís Sérgio Gonçalves , Serra Manuel 
Published: July 2024

PurposeThis study aimed to investigate the influence of the perceived quality by students regarding their experiences in vocational schools in tourism, hospitality and food service on cognitive and affective responses (satisfaction, self-efficacy expectations and self-regulation strategies of motivation for learning - SRSML) and commitment (behavioural response).Design/methodology/approachA cross-sectional survey was conducted with 454 students from twelve Turismo de Portugal IP-affiliated schools. The theoretical framework was rooted in Self-Determination Theory (SDT) and PLS-SEM, using ADANCO 2.3 software to test the proposed model.FindingsPerceived quality by students concerning their school experiences are socio-contextual factors that directly influence their satisfaction and self-efficacy expectations (cognitive and affective responses). Satisfaction and self-efficacy expectations positively affected SRSML. Finally, satisfaction and the SRSML positively impacted the students` commitment to schools (behavioural response).Originality/valueThis study contributes to academia by comprehensively addressing 16 perceived quality dimensions within vocational education. It aligns with SDT, revealing that socio-contextual factors affect students’ cognitive, affective, and behavioural responses. Additionally, it demonstrates positive relationships between student satisfaction, self-efficacy expectations, SRSML, and students’ commitment to vocational education institutions. This study emphasises the multidimensional nature of perceived quality, urging educational institutions to address tangible and intangible dimensions to develop strategies to provide high-quality experiences, increasing students` satisfaction, self-efficacy expectations, motivation, and commitment.
A meaning-making perspective on digital ridesharing platforms in underdeveloped markets
Authors: Amissah Karen , Sarpong David , Boakye Derrick , Carrington David John 
Published: July 2024

PurposeThe digital platform-based sharing economy has become ubiquitous all over the world. In this paper, we explore how market actors’ conflicting interpretations of digital platforms’ business models give form and shape value co-creation and capture practices in contexts marked by weak institutions and underdeveloped markets.Design/methodology/approachIntegrating insights from the broader literature on digital platforms and the contemporary turn to “meaning-making” in social theory, we adopt a problematization method to unpack the collective contest over the interpretation of value co-creation and capture from ridesharing platforms in contexts marked by weak institutions and underdeveloped markets.FindingsCollective contest over the interpretation of digital business models may give rise to competing meanings that may enable (or impede) digital platform providers’ ability to co-create and capture value. We present an integrative framework that delineates how firms caught up in such collective contests in contexts marked by weak institutions and underdeveloped markets may utilise such conditions as marketing resources to reset their organising logic in ways that reconcile the conflicting perspectives.Practical implicationsThe paper presents propositions constituting a contribution to a meaning-making perspective on ridesharing digital platforms by offering insights into how digital business models could potentially be localised and adapted to address and align with the peculiarities of contexts. It goes further to present a theoretical model to extend our understanding of the different sources of contestation of meaning of digital platforms.Originality/valueThe meaning-making perspective on digital platforms extends our understanding of how the collective contest over interpretations of value co-creation and capture may offer a set of contradictory frames that yield possibilities for ridesharing platform providers, and their users, to assimilate the organising logic of digital business models into new categories of understanding.
“Sorry, I Don’t Understand …”: effects of task type, personality presentation and performance error on user trust of a personal digital assistant
Authors: Zhang Xinyi , Lee Sun Kyong 
Published: July 2024

PurposeBased on the theoretical predictions of media equation theory and the computers-are-social-actors (CASA) perspective, this study aims to examine the effects of performance error type (i.e. logical, semantic or syntactic), task type and personality presentation (i.e. dominant/submissive and/or friendly/unfriendly) on users’ level of trust in their personal digital assistant (PDA), Siri.Design/methodology/approachAn experimental study of human–PDA interactions was performed with two types of tasks (social vs functional) randomly assigned to participants (N = 163). While interacting with Siri in 15 task inquiries, the participants recorded Siri’s answers for each inquiry and self-rated their trust in the PDA. The answers were coded and rated by the researchers for personality presentation and error type.FindingsLogical errors were the most detrimental to user trust. Users’ trust of Siri was significantly higher after functional tasks compared to social tasks when the effects of general usage (e.g. proficiency, length and frequency of usage) were controlled for. The perception of a friendly personality from Siri had an opposite effect on social and functional tasks in the perceived reliability dimension of trust and increased intensity of the presented personality reduced perceived reliability in functional tasks.Originality/valueThe research findings contradict predictions from media equation theory and the CASA perspective while contributing to a theoretical refinement of machine errors and their impact on user trust.
Unlocking destination cultural reputation: the role of sustainable on-site activity involvement as moderator
Authors: Dini Mauro , Curina Ilaria , Hegner Sabrina 
Published: July 2024

PurposeThe study aims to provide a detailed definition of Destination Cultural Reputation while also exploring its impact on tourist satisfaction through an investigation of the dynamics between these two elements. Additionally, the potential moderating role of on-site engagement in sustainable activities has been investigated, examining whether satisfaction prompts tourists to exhibit behaviors such as the intention to return and recommend the cultural destination.Design/methodology/approachTo achieve these objectives, a survey and a structural equation model, based on a sample of 647 visitors to an important UNESCO World Heritage site (i.e. Urbino), have been adopted.FindingsFindings confirm tourists’ recognition of the destination’s cultural reputation, supporting its relationship with visitor satisfaction. Additionally, tourist satisfaction is positively associated with destination loyalty. However, on-site sustainable activities negatively moderate the relationship between destination reputation and tourist satisfaction. This suggests that a favorable cultural reputation should align with quality sustainable activities in the destination to prevent tourist dissatisfaction.Practical implicationsThe paper offers valuable practical insights for destination managers and policymakers aiming to enhance appeal and sustainability.Originality/valueThe study contributes to enhancing the understanding of the complex relationship between reputation, satisfaction, and loyalty in cultural destinations. In addiction it measures the reputation of tourist destination through the specific cultural dimension.
Missing genotype imputation in non‐model species using self‐organizing maps
Authors: Mora‐Márquez Fernando , Nuño Juan Carlos , Soto Álvaro , López de Heredia Unai 
Published: July 2024

AbstractCurrent methodologies of genome‐wide single‐nucleotide polymorphism (SNP) genotyping produce large amounts of missing data that may affect statistical inference and bias the outcome of experiments. Genotype imputation is routinely used in well‐studied species to buffer the impact in downstream analysis, and several algorithms are available to fill in missing genotypes. The lack of reference haplotype panels precludes the use of these methods in genomic studies on non‐model organisms. As an alternative, machine learning algorithms are employed to explore the genotype data and to estimate the missing genotypes. Here, we propose an imputation method based on self‐organizing maps (SOM), a widely used neural networks formed by spatially distributed neurons that cluster similar inputs into close neurons. The method explores genotype datasets to select SNP loci to build binary vectors from the genotypes, and initializes and trains neural networks for each query missing SNP genotype. The SOM‐derived clustering is then used to impute the best genotype. To automate the imputation process, we have implemented gtImputation, an open‐source application programmed in Python3 and with a user‐friendly GUI to facilitate the whole process. The method performance was validated by comparing its accuracy, precision and sensitivity on several benchmark genotype datasets with other available imputation algorithms. Our approach produced highly accurate and precise genotype imputations even for SNPs with alleles at low frequency and outperformed other algorithms, especially for datasets from mixed populations with unrelated individuals.
Packaging of disposable vaping products and e‐liquids in England, Canada and the United States: A content analysis
Authors: Nottage Matilda K. , Taylor Eve V. , East Katherine A. , McNeill Ann , Thrasher James F. , Reid Jessica L. , Hammond David , Simonavičius Erikas 
Published: July 2024

AbstractBackground and AimsVaping product packaging is varied and often features bright colours and novel designs, particularly among recently marketed disposable vapes. This study provides an overview of attributes found on the packaging of popular disposable vapes and e‐liquid bottles in England, Canada and the United States (US) and assesses compliance with local packaging regulations.DesignContent analysis.SettingBrick‐and‐mortar and online shops in England (London), Canada (Ontario) and the US (New Hampshire and South Carolina).Cases108 vaping products (including packaging) from 76 brands in a range of flavours and nicotine levels. Specifically, 48 disposable vapes (15 from England, 16 from Canada, 17 from the US) and 60 e‐liquid bottles (20 per country).MeasurementsTextual and graphic branding and marketing elements, independently coded by two researchers and checked by a third.FindingsCompliance with local packaging regulations varied across countries. Health warnings were present on the packaging of all but one nicotine‐containing product, although 33% of disposables and 17% of e‐liquids featuring the warning did not adhere to formatting requirements. Leaflets were seldom included with e‐liquid bottles, even in England (45%) where mandatory, and omitted elsewhere. Labelling of nicotine type and batch numbers was inconsistent. Vaping product packaging featured claims relating to sensory perceptions (41%), most often flavours, and some (32%) featured youth‐appealing content. Common graphic elements included stylised brand fonts (80%), brand logos (54%), product representations on the external packaging (47%) and abstract graphic elements (64%). Colours on packaging, disposable vapes and e‐liquid bottles were associated with product flavour.ConclusionsIn England, Canada and the United States, popular disposable vapes and e‐liquid bottles appear to have varying compliance with local packaging regulations and inconsistent labelling of nicotine and product characteristics. The use of colourful designs, evocative descriptors and appealing graphics to promote flavours underscores the need for comprehensive packaging regulations and enforcement.
Editorial: Sounding the alarm—The rising global burden of adolescent and young adult alcohol‐related liver disease
Authors: Kronsten Victoria T. , Shawcross Debbie L. 
Published: July 2024

LINKED CONTENTThis article is linked to Danpanichkul et al papers. To view these articles, visit https://doi.org/10.1111/apt.18101 and https://doi.org/10.1111/apt.18157
Voting participation in grassroots elections and rural residents’ subjective well‐being in China: The mediation roles of social class and fairness
Authors: Liu Wendao , Li Jack Jin Tai , Chen Jie 
Published: July 2024

AbstractDrawing upon three waves of micro‐level data from the Chinese General Social Survey (CGSS) collected during the period of 2015 to 2018, the study empirically examines the relationship between voting participation in grassroots elections and individual‐level SWB in rural China. The empirical results indicate that those rural residents who participated in villagers’ committee elections are associated with higher levels of SWB. Furthermore, the findings based on partial least square structural equation modeling (PLS‐SEM) also reveal that the positive relationship between rural residents’ voting participation and their SWB is mediated by a chain effect of subjective social class and perceived social fairness. Significant heterogeneity of such mediation roles across different demographic groups is detected. The findings of this research highlight the importance of promoting the engagement of residents in grassroots‐level elections as a means of enhancing social harmony.Public SignificanceThis study demonstrates that voting participation in rural elections in China is associated with individual subjective well‐being, with this effect mediated by individual social status and sense of fairness. These findings underscore the importance of civic engagement in promoting personal well‐being, highlighting the need for policies that encourage widespread participation in grassroots governance.
Successful complete thoracoscopic resection of costal osteochondroma: A case report
Authors: Fujita Tomohiro , Hayasaka Kazuki , Kobayashi Kazuma , Eba Shunsuke , Sato Nobuyuki 
Published: July 2024

AbstractOsteochondroma rarely occurs in the ribs; therefore, the treatment is not standardized. There are few studies of resection via complete thoracoscopic surgery (CTS), although video‐assisted thoracoscopic surgery with mini‐thoracotomy has been reported. Herein, we report a case of costal osteochondroma managed with CTS. A 23‐year‐old woman presented to our hospital due to left chest pain. Chest computed tomography revealed a bone‐like structure protruding into the thoracic cavity from the left fourth rib. Thus, surgery was performed to obtain a definitive diagnosis and provide appropriate treatment. The tumor was resected from the base at the border of the normal bone via CTS using three 5.5‐mm ports. A pathological diagnosis of costal osteochondroma was made. The patient had an uneventful clinical course and did not present with a recurrence 1 year after surgery. Therefore, CTS can be a good approach for cases with slim and stalked costal osteochondroma.