bluuebunny/crossref_metadata_2025_split huggingface dataset:
Spending money is like water soaking into the sand: anticipating financial distress in Japanese professional football clubs
Authors: Mondal Sarthak , Plumley Daniel , Wilson Rob 
Published: June 2024

Purpose This paper analyses J1 League and J2 League clubs during the period 2011–2020 to anticipate financial distress.Design/methodology/approach Data were collected for 29 professional football clubs competing in the J1 and J2 League for the financial years ending 2011–2020. Analysis was conducted using Altman’s Z-score methodology and additional statistical tests were conducted to measure differences between groups.Findings The results show significant cases of financial distress amongst clubs in both divisions and that clubs that have played predominantly in the J1 League are in significantly poorer financial health than clubs that have played predominantly in the J2 League. Overall, the financial situation in Japanese professional football needs to be monitored, a position that could be exacerbated by the economic crisis, caused by the coronavirus disease 2019 (COVID-19).Research limitations/implications While the financial situation for a majority of the clubs in the J-League presents an austere picture, comparison with clubs in other leagues across Asia and Europe and understanding the different policies set by these leagues would enable us to understand whether the phenomenon of financial distress is common to other clubs and leagues across different countries and continents.Practical implications The paper recommends that J-League visit the existing club licensing criteria and implement equitable cost-control measures, such as implementing a cap on acceptable losses over a specified period or restricting overall expenditures as a percentage of the club’s revenue.Originality/value The paper extends the evidence base of measuring financial distress in professional team sports and is also the first paper of its kind to examine this in relation to Asian professional football.
Accounting and social health: a systematic literature review and agenda for future research
Authors: Adjei-Mensah Gifty , Ntim Collins G. , Zhang Qingjing , Boateng Frank 
Published: June 2024

PurposeThe objective of this paper is to synthesize and extend the existing understanding of social health accounting (SHA) literature within the perspectives of social health disclosures (SHAD) and the effect of social health problems on public and private sector accounting.Design/methodology/approachThis study provides a comprehensive and up-to-date systematic literature review (SLR) of past studies on social health within the accounting literature. This is done by employing a three-step SLR research design to investigate a sample of papers, made up of 62 mixed, qualitative and quantitative studies conducted in over 23 countries, drawn predominantly from the extant accounting literature from 2013 to 2023 and published in 25 peer-reviewed journals.FindingsOur SLR offers several findings. First, we find that existing SHA studies apply theories in SHAD studies, but hardly apply them to explain the impact of health problems on business outcomes. Second, we show that the extant studies have focused predominantly on rigorous empirical studies on SHAD, while this is scarce for studies examining the impact of diseases/health problems on both public and private sector accounting. Third, we identify several research design weaknesses, including a lack of primary data analysis, mixed-methods approach and rigorous qualitative studies. Finally, we present directions for future SHA research. Originality/valueIn contrast to the ever-increasing general social and environmental accounting (SEA) research, existing studies examining global health issues and challenges (e.g. diseases, epidemics and pandemics), especially from an accounting perspective are rare. Nonetheless, the past decade has witnessed a steady increase in research on corporate accounting for, and reporting of, health issues; although the emerging literature remains fragmented thereby impeding the generation of useful empirical and theoretical insights for policymakers, practitioners and researchers. Consequently, this paper offers extensive and timely SLR of the existing studies on SHA; critically reviewing past findings published in a wide range of peer-reviewed international journals that discuss the current state of global SHA research, their weaknesses and set future research agenda.
Audit process ineffectiveness: evidence from audit report errors
Authors: Beyer Brooke , Draeger Michelle , Rapley Eric T. 
Published: June 2024

PurposeThe process performed during a financial statement audit is critical but is unobservable to external stakeholders. This can create challenges in assessing the quality of individual audit engagements. This study’s objective is to introduce and investigate an archival measure based on publicly available information that proxies for audit process ineffectiveness.Design/methodology/approachWe proxy for audit process ineffectiveness using errors in the audit report. We examine audit reports to identify errors because the audit report represents the auditor’s primary communication with financial statement users and is subject to rigorous preparation and review. We first examine if typical factors influencing audit process ineffectiveness are associated with audit report errors. We then examine whether audit reports containing errors are associated with audit quality measures.FindingsWe find that errors are more likely to be present in audit reports when time pressure exists and less likely when auditors exert more effort and when audit engagement risk is higher. Results also show that errors in audit reports are positively associated with financial reporting misstatements, measured by subsequently disclosed Big R restatements and out-of-period adjustments.Originality/valueCollectively, our evidence suggests that an audit report containing an error is a suitable proxy for audit process ineffectiveness. This proxy has audit quality implications because inattentiveness in one area of the audit process could indicate inattentiveness in another area.
Dilemmas in district–university partnerships: examining network improvement communities as levers for systems change
Authors: Neumerski Christine M. , Yurkofsky Maxwell M. 
Published: June 2024

PurposeThe purpose of this study is to examine dilemmas in a district–university partnership that used network improvement communities (NIC) as a levers for systems change after COVID-19.Design/methodology/approachWe draw on observations and in-depth, semi-structured interviews to understand the benefits and limitations of using network improvement communities embedded within a longstanding district–university partnership to address problems of practice.FindingsFive dilemmas that emerged: (1) the need to continue the pilot roll-out of the NIC while still communicating a vision of the long-term, large-scale vision of NIC work, (2) center collaborative inquiry while still moving at a fast enough pace for participants to see progress, (3) include those most involved in the work while still having efficient decision making processes, (4) respect the knowledge and agency of participants while still supporting rigorous and impactful change and (5) honor the work the district is already engaged in while still extending beyond existing initiatives.Originality/valueWe conclude that the work of leading network improvement communities as part of a district–university partnership is complex. We add to the emerging research on NIC hub leadership by highlighting the dilemmas that must be managed in this work.
A duoethnography: female academics’ experiences of gendered health issues at the intersection of middlescence, ethnic origin, social and professional status in the neoliberal academy
Authors: Fox Joanna , Mano Irine 
Published: June 2024

PurposeGender inequality and age discrimination persist in the Higher Education (HE) sectors. The significance of gendered health at middlescence, including peri/menopause, is often negated. This article explores women’s lived experiences of gendered health issues at middlescence in the neoliberal academy through an intersectional lens.Design/methodology/approachTwo female academics engaged in dialogic narrative using duoethnography addressing their experiences of gendered health issues in a UK Higher Education Institution (HEI). They recorded intentional written reflections and met to explore their experiences over a four month period. Thematic analysis was applied to analyse their responses.FindingsBoth women considered how they self-advocated for their own care at the stage of middlescence whilst seeking health support and in accessing accommodations in the HE workplace. This process impacted on the construction of their professional identity and on their self-concept as social work academics at the dynamic intersection of age, gender, ethnic, social and professional status.Originality/valueThis article uniquely foregrounds two female academics’ lived experiences of middlescence in a UK HEI conceptualised through an intersectional lens. Their experiences are explored in the context of gendered age discrimination in HE sectors that are perpetuated through masculinized forms of career progression and management. The concept of the ideal academic, a white male, unencumbered by domestic responsibilities, is contested through consideration of care ethics. We acknowledge that forms of epistemic injustice silence women’s narratives in the neoliberal academy but highlight recommendations to enable their stories of gendered health discrimination to be heard.
“Blame deviance to Machiavellianism”: role of mediator and moderator
Authors: Srivastava Shalini , Raina Khushboo , Madan Poornima 
Published: June 2024

PurposeDrawing from the Moral Disengagement theory and the Social Exchange Theory, the present study posits to examine the influence of personality, that is Machiavellianism on organizational deviance in the service industry. Furthermore, the role of moral disengagement as a mediator accentuating the organizational deviance of service employees was examined. Also, the role of Servant Leadership as a moderator on the mediated relationship between Machiavellianism and Organizational Deviance via Moral Disengagement is investigated.Design/methodology/approachThe data was collected from 269 employees working in hotels in northern India using the snowball technique. SPSS 22 and AMOS 22 were the statistical tools utilized to test the hypothesized relationships.FindingsMachiavellianism was positively related to Organizational Deviance. Findings support the fact that Moral disengagement is a mediator in the relationship between Machiavellianism and Organizational Deviance. Service Leadership moderated the mediated relationship between Machiavellianism and Organizational deviance via Moral disengagement such that the relationship was found to be weaker when Service Leadership was high.Practical implicationsDue to its emphasis on interpersonal interaction and intangible services, the hotel industry differs from other sectors of the economy. Employees contact directly with clients and are responsible for meeting their demands. As a result of these frequent interactions, controlling employee deviation is essential in the services industry. The study holds significant and notable implications from the organizational or managerial perspective.Originality/valueThe present study distinctively contributes by bringing the effect of personality on deviant behaviors in the hotel industry which is unmapped, besides examining the role of moral disengagement as the mediator and servant leadership as a moderator mitigating organizational deviance and morally disengaged workforce.
Seagrass recovery trajectories and recovery potential in relation to nutrient reduction
Authors: van Katwijk Marieke M. , van Beusekom Justus E. E. , Folmer Eelke O. , Kolbe Kerstin , de Jong Dick J. , Dolch Tobias 
Published: June 2024

Abstract

Seagrass recovery has been reported across the globe where previously eutrophied waters have become less nutrient‐rich. In the European Wadden Sea, different recovery trajectories were found after riverine nutrient loads decreased, namely full, temporary and no recovery. We compiled intertidal seagrass presence (Zostera noltei and Z. marina) and eutrophication data for 1930–2020, to relate the seagrass trajectories and regional eutrophication differences to riverine nutrient loads, and inferred prospects for seagrass recovery.

Seagrass fully recovered in the less eutrophic North Frisian region. The recovery trajectory was tightly coupled to riverine nutrient load reduction. Relative seagrass area (meadow area/region area) dropped from 10% prior to eutrophication to 2% during the eutrophication peak, increased to 7% during the nutrient reduction period and subsequently expanded to 13%. Colonization of marginal habitats was observed, indicating propagule spillover from neighbouring meadows.

The more eutrophic southern regions showed no or only temporary seagrass recovery. Prospects for (limited) recovery are good in only two out of four southern regions, provided that riverine nutrient loads are further reduced by ~40% (reference: 2010–2017). Without this reduction, seagrasses may only temporarily recover and will remain vulnerable to erratic disturbances like macroalgae accumulation or storms.

Historical evidence and application of habitat suitability models suggest that the potential relative seagrass area in the southern regions is low: less than 0.2% in the western Dutch region and maximum 2.4% in the Ems‐Jade region.

Synthesis and applications. Within a large seascape (15,000 km2) the least eutrophicated region showed seagrass recovery upon nutrient reduction. We translated the critical riverine nutrient loads for this recovery, via regional eutrophication indicators, to loads that may enable a sustained recovery in the other regions. This technique is applicable in other complex systems, provided sufficient historical data are available. Propagule spillover exerts a positive feedback at metapopulation scale leading to acceleration of recovery. Occupied and potential seagrass habitat (e.g. assessed by the maximum recorded area in the past) are thus important landscape selection criteria for restoration, particularly when eutrophication is not yet sufficiently reduced.
Rate of permafrost thaw and associated plant community dynamics in peatlands of northwestern Canada
Authors: Errington Ruth C. , Macdonald S. Ellen , Bhatti Jagtar S. 
Published: June 2024

AbstractThe most rapid climate warming is occurring in northern, permafrost environments. Peatlands of these regions are particularly sensitive to climate warming, with the high ground ice content of peat plateaux resulting in the formation of collapse scars as ground temperatures warm.To quantify the rates of permafrost thaw and associated vegetation changes, we sampled the plant and lichen communities in transects spanning actively thawing collapse scar margins at sites from mid‐Boreal to Low Subarctic conditions, within Canada's Northwest Territories. Seventeen transects were sampled in 2007/08 and 14 of these were resampled 10 years later.The rate of lateral permafrost thaw of collapse scar margins ranged from −6 to 63 cm year−1(mean: 22.0 cm ± 4.7 cm year−1(SE)); variability was high and no trends with respect to latitude or temperature gradients were detected.Plant communities displayed a clear gradient from lichen‐ and ericaceous shrub‐dominated peat plateaux, to collapse scars primarily characterized bySphagnummosses and graminoids. Both space‐for‐time (distance from collapsing margin) and direct measurement of 10‐year changes showed a successional sequence following permafrost thaw; floating mat communities characterized bySphagnum ripariumorS. balticumproceeded to lawn communities ofS. angustifoliumand, finally, to hummock communities withMylia anomalaorS. fuscum. This successional sequence was associated with increased water table depth and lower soil water content in plant communities farther from the actively collapsing front, illustrating that peat growth above the water table was driving plant community successional changes.The most rapid plant community succession occurred in recently thawed environments as peat growth propelled the ground surface above the water table while the slowest succession occurred in the collapse scar hummock communities located farthest from the actively collapsing peat plateau margin.Synthesis. In just 10 years, significant vegetation change was detected, in association with both permafrost thaw and subsequent plant community succession. These changes occurred across a broad climatic and latitudinal gradient, from mid‐Boreal to Low Subarctic and have implications for wildlife, global C cycle and indigenous communities who depend on this landscape for harvesting, spiritual and cultural practices.
Infant mortality and social causality: Lessons from the history of Britain’s public health movement, c. 1834–1914
Authors: Nosrati Elias , Kelly Michael P. , Szreter Simon 
Published: June 2024

AbstractWhat are the historical conditions under which a sociologically informed understanding of health inequality can emerge in the public sphere? We seek to address this question through the lens of a strategically chosen historical puzzle—the stubborn persistence of and salient variation in high infant mortality rates across British industrial towns at the dawn of the previous century—as analysed by Arthur Newsholme, the Medical Officer of the Local Government Board. In doing so, we retrace the historical processes through which the evolving public health movement gradually helped crystallise a scientific understanding of the social causes of excess mortality. We map the dominant ideology of the public sphere at the time, chart the shifting roles of the state, and retrace the historical origins and emergence of ‘public health’ as a distinctive category of state policy and public discourse. We situate the public health movement in this historical configuration and identify the cracks in the existing ideological and administrative edifice through which this movement was able to articulate a novel approach to population health—one that spotlights the political economy of social inequality. We relate this historical sequence to the rise of industrial capitalism, the social fractures that it spawned, and the organised counter‐movements that it necessitated.
Emotional regulation in Gaming Disorder: A systematic review
Authors: Estupiñá Francisco J. , Bernaldo‐de‐Quirós Mónica , Vallejo‐Achón Marina , Fernández‐Arias Ignacio , Labrador Francisco 
Published: June 2024

AbstractBackground and ObjectivesProblematic video game use is a source of concern. In addictions, difficulties with emotional regulation have become an important variable of interest. However, their study in relation to problematic video game use remains insufficient.MethodsA systematic review was conducted following PRISMA 2020 guidelines; 322 studies were screened, resulting in a final sample of k = 18 studies. The methodological quality of these studies was rated as moderate according to the McMaster Critical Review Form for Quantitative studies (CRF‐Q).ResultsThere is evidence of relationship between different facets of emotional regulation and the presence of problematic video game use. Particularly, video games serve as escape strategy for suppressing emotional expression. There is no consensus regarding the nature of the relationship between emotional regulation, psychopathology, and problematic video game use, with various proposals suggesting moderation and mediation. There is also no consensus regarding the mediation of gender in the relationship between emotional dysregulation and problematic video game use. The level of certainty regarding the validity of the results was moderate.Discussion and ConclusionsEmotional dysregulation plays a role in problematic video game use, especially through strategies as emotional suppression, and lack of abilities to understand and control emotions. It is important to consider emotional regulation as a potential target for research and intervention in clinical populations.Scientific SignificanceWe review the largest sample of papers on problem gaming and emotion regulation to date. Our results highlight the importance of emotion regulation and, specially, emotional suppression, or negative escapism, on problematic video game use.
Targeting the NLRP3 inflammasome signalling for the management of atrial fibrillation
Authors: Niskala Alisha , Heijman Jordi , Dobrev Dobromir , Jespersen Thomas , Saljic Arnela 
Published: June 2024

AbstractInflammatory signalling via the nod‐like receptor (NLR) family pyrin domain‐containing protein‐3 (NLRP3) inflammasome has recently been implicated in the pathophysiology of atrial fibrillation (AF). However, the precise role of the NLRP3 inflammasome in various cardiac cell types is poorly understood. Targeting components or products of the inflammasome and preventing their proinflammatory consequences may constitute novel therapeutic treatment strategies for AF. In this review, we summarise the current understanding of the role of the inflammasome in AF pathogenesis. We first review the NLRP3 inflammasome pathway and inflammatory signalling in cardiomyocytes, (myo)fibroblasts and immune cells, such as neutrophils, macrophages and monocytes. Because numerous compounds targeting NLRP3 signalling are currently in preclinical development, or undergoing clinical evaluation for other indications than AF, we subsequently review known therapeutics, such as colchicine and canakinumab, targeting the NLRP3 inflammasome and evaluate their potential for treating AF.
Impacts of large dams on Amazonian floodplain bird communities
Authors: Martins Gustavo de Melo , Menger Juliana , de Melo Tomaz Nascimento , Ribas Camila Cherem 
Published: June 2024

AbstractAmazon river floodplains sustain distinct kinds of seasonally flooded habitats along with their specialized biota. River sediment load and geomorphology determine vegetation physiognomy and the occurrence of specialized taxa. Hydropower dams disrupt the annual flooding cycle, affecting the floodplain habitats and associated avifauna. Our goal was to understand how permanent flooding caused by large dams affects taxonomic, functional, and phylogenetic diversity of bird communities in two Amazonian rivers with distinct characteristics. We sampled 35 sites, including undisturbed sites and sites impacted by the permanent flooding caused by large dams operating on the Madeira and Xingu rivers since 2012 and 2016, respectively. We recorded 202 bird species through passive acoustic monitoring. We did not find differences in mean species richness between rivers or between impacted vs. undisturbed sites. However, we found species turnover between distinct river basins and between sites. Undisturbed sites were characterized by floodplain specialists and were more phylogenetically clustered and functionally more similar than impacted sites, which were occupied by more generalist species from different phylogenetic clades, with distinct functional traits. By assessing multiple dimensions of bird diversity, we show that permanent flooding leads to extensive changes in the floodplain avifauna, favoring generalist over specialist species and thus reducing the uniqueness of the affected communities. We demonstrate that alpha diversity metrics alone are insufficient to characterize the impacts of river damming on Amazonian floodplain avifauna. To properly monitor dams' environmental impacts, additional measures of community change should be standardized, with emphasis on species replacements in seasonally flooded environments.Abstract in Portuguese is available with online material.