bluuebunny/crossref_metadata_2025_split huggingface dataset:
Sustainable development goals disclosure and analyst forecast quality
Authors: Nicolò Giuseppe , Zampone Giovanni , Sannino Giuseppe , Polcini Paolo Tartaglia 
Published: May 2024

PurposeThis study aims to investigate the relationship between corporate sustainable development goals (SDGs) disclosure and analyst forecast quality.Design/methodology/approachThe study focuses on a sample of 95 Italian-listed companies preparing the mandatory non-financial declaration (NFD) according to the Global Reporting Initiative (GRI) standards over a five-year period (2017–2021), corresponding to an unbalanced sample of 438 observations. Analyst forecast quality was proxied by earnings forecast accuracy (FA) and earnings forecast dispersion (FD), built on data retrieved from the Refinitiv database. A manual content analysis was performed on NFDs to derive an SDG disclosure score (SDGD) for each sampled company.FindingsThis study provides empirical evidence suggesting that voluntary SDG disclosure matters to the capital market in that it helps enhance the information environment of companies, evidenced by improved analyst forecast quality. In particular, this study highlighted that SDG disclosure positively influences analyst FA while negatively affecting analyst FD.Research limitations/implicationsThis study focuses on the Italian context, which has idiosyncratic characteristics regarding the structure of the financial market, the composition of corporate ownership and experience in non-financial reporting practices.Practical implicationsThis study indicates to corporate managers that following GRI standards may represent the right way to better integrate SDG disclosure in corporate non-financial reports and increase the relevance of such information for investors and other capital market participants.Originality/valueTo the best of the authors’ knowledge, this is the first study that empirically examines the association between SDG disclosure and analyst forecast quality.
The nexus of employees’ in-role and extra-role behaviour and customer service: the moderating role of gender
Authors: Attiogbe Esther Julia Korkor , Acquah Hannah , Asante Rejoice Esi , Sarpong Emelia 
Published: May 2024

PurposeThis paper investigates the influence of employees’ extra-role and in-role behaviours on customer service alongside the moderating role of gender.Design/methodology/approachThis paper employs the theory of behavioural intentions, cross-sectional survey design and quantitative approach to collect the data from 426 purposively sampled workers and customers of oil marketing companies. The data were analysed using descriptive statistics, correlation and the hierarchical regression model in SPSS.FindingsThe results indicate that employees’ extra-role behaviour has a significant positive effect on customer service while employees’ in-role behaviour has no significant effect on customer service. It is also established that gender of staff can significantly moderate the relationship between extra-role behaviour and customer service such that the behaviour of female staff has greater effect on customer service than their male counterparts. However, the gender of staff has no moderating effect on the relationship between in-role behaviour and customer service.Practical implicationsThe findings imply that female staff should be allowed to directly engage customers more often than male staff to promote superior customer service. Managers should continuously improve upon the behaviour of employees through orientations, workshops and mentoring. Behaviour stimuli such as awards, appreciations and recognition for best workers would have to be encouraged to induce employees to act beyond their prescribed-roles.Originality/valueThis study is the first to investigate how staff behaviours (in-role and extra-role) impact customer service, with gender of the employees as a moderator. This paper contributes to literature by empirically confirming the differential influence of employees’ extra role and in-role behaviours on customer service and the effectiveness of gender as a moderator on the relationship between extra-role behaviour and customer service from a developing country perspective and an industry where there is dearth of research.
Identifying rejuvenation strategies in micro tourism destinations: the case of Kaş
Authors: Aydın Birgül , Aksöz Emre Ozan 
Published: May 2024

PurposeThis research paper aims to identify and provide insights into rejuvenation strategies in Kaş as a microtourism destination based on the views of stakeholders.Design/methodology/approachThe research utilizes a single-case design, applying an inductive approach to analyze data collected from semi-structured interviews. Thematic analysis was employed to analyze the data.FindingsThe inductive thematic analysis yields nine different main themes: product transformation, integrated sustainable development strategies, cooperation, promotion through the right channels, stable tourism policy, selective tourism strategy, tourism awareness, access to tourist movements and management and tools for monitoring the quality and sustainability of tourism.Practical implicationsThis research offers practical recommendations for regional authorities, residents and business stakeholders to foster sustainable tourism development by addressing resource utilization and existing challenges in the rejuvenation of Kaş.Originality/valueThis research contributes to theory by addressing the lack of applied research on the rejuvenation process in micro-tourism destinations, using Kaş (Turkey) as a case study. It identifies and emphasizes the unique challenges in microdestinations, enhancing our understanding and filling a critical knowledge gap. The identified rejuvenation strategies in Kaş are positioned to serve as a model for similar destinations, emphasizing their distinctive characteristics and challenges.
Hard and soft governance mechanisms for large projects. A historical perspective
Authors: Giorgino Maria Cleofe , Barnabè Federico 
Published: May 2024

Purpose
Drawing motivation from the greater exposure to uncertainty and condition changes that affect large projects due to their long lifecycle, this paper aims to investigate how the time factor affects the use of governance mechanisms to pursue the success of these projects.

Design/methodology/approach
To pursue its aim, the article applies the dichotomization between the hard and soft mechanisms of project governance to the analysis of a historical case study, whose findings are organized over the short, medium and long periods. The case selected is referred to the peculiar water system, made up of tunnels named “bottini,” that was in use in Siena (Italy) as the old aqueduct. Specifically, the study focuses on the project of expansion of this water system that was realized during the 14th century for the construction of the “Bottino maestro di Fontegaia.”

Findings
This article highlights the different relevance that, during the lifecycle of large projects, is assumed by hard and soft governance mechanisms, with the former having main relevance in a short and medium period, and the latter usually emerging in the medium period and, subsequently, playing a growing role for the project success in the long period.

Originality/value
The article contributes to the literature on large projects by providing novel insights about how the time factor impacts the governance of these projects. Furthermore, the case study, with its unique history, highlights the relevance of combining effectively the hard and the soft dimensions of project governance to pursue success.
Blocked out: reflections on the potential of intensive modes of teaching to enhance post-COVID-19 graduate employability in large-scale educational settings
Authors: Dixon Laura , Makin Valerie 
Published: May 2024

PurposeThis paper explores the potential that block teaching offers to enhance employability in the context of large-scale classes. It suggests that block teaching, with its condensed structure, necessitates curriculum innovation, fosters participatory learning and peer-to-peer networking, and has been shown to increase student focus and enhance engagement and attainment, especially amongst diverse learners. As these are the same challenges that large-scale teaching faces, it is proposed that intensive modes of delivery could be scaled up in a way that may help to mitigate such problems as cohorts in business schools continue to increase in size.Design/methodology/approachThe paper is based on secondary research and provides an overview of literature that looks at block teaching, followed by that which explores the challenges of large-scale teaching contexts. It compares and contrasts the gaps in both to suggest a way that they could be combined.FindingsThe paper provides key insights into changes in the contemporary landscape of teaching within UK business schools, which have seen increasingly large cohorts and draws out the key strengths of intensive modes of delivery, which include helping students to time manage effectively, encouraging curriculum innovation and the creation of participatory learning opportunities as well as providing closer personal relationships between students and staff. Outlining some of the well-documented issues that can arise when teaching larger cohorts, the paper suggests that scaling up blocked delivery may offer a new way help to overcome them.Research limitations/implicationsBecause of the chosen research approach, the research results are subject to generalisation. Therefore, researchers are encouraged to test the proposed propositions in large-scale teaching scenarios.Practical implicationsThis paper includes implications for the development of innovative modes of teaching in the context of large cohorts, an experience that is increasingly common amongst British business schools and beyond.Originality/valueThis paper brings together two bodies of literature for the first time – that of intensive modes of teaching and that focuses on large-scale teaching contexts – for the first time to show how the former may help to overcome some of the key issues arising in the latter.
Augmented reality: the key to unlock customer engagement potential
Authors: Ganesan Muruganantham , Kumar B. Dinesh 
Published: May 2024

PurposeThis study aims to investigate the impact of customer perceptions of Augmented Reality (AR) attributes such as augmentation, interactivity and vividness on attitudes towards AR mobile apps, virtual product and behavioural intentions. Also, the mediation role of customer engagement in the effect of perceptions of AR attributes on attitudes and behavioural intentions is examined using the Theory of Interactive Media Effects.Design/methodology/approachThe study used a cross-sectional design. A total of 456 valid data were collected from the Millennials and Generation Z cohorts using purposive sampling. The conceptual framework was assessed using Partial Least Squares-Structural Equation Modelling (PLS-SEM) and Partial Least Squares-Multi Group Analysis (PLS-MGA).FindingsThe research revealed that customer perceptions of AR features such as augmentation, interactivity and vividness significantly influenced customer engagement, leading to favourable attitudes towards both the AR mobile app and the Virtual product as well as behavioural intentions. Furthermore, the study substantiates the role of customer engagement as a mediator in the relationship between customer perceptions of AR attributes and both attitudinal and behavioural outcomes.Originality/valueTo the best of the authors’ knowledge, this is the first attempt to investigate the significance of perceived augmentation as an antecedent to customer engagement and the mediating role of customer engagement on the influence of perceptions of AR attributes on attitudinal and behavioural intention.
Performance management system components and the role of the management accountant
Authors: Bruesch Antje , Quinn Martin 
Published: May 2024

Purpose
While extant research does mention performance management systems as antecedent to a management accountant’s role, and that there is tension between both, there is little detailed research. Thus, this paper aims to investigate the extent to which a performance management system interacts with the role of a management accountant.

Design/methodology/approach
The study is a cross-sectional field study, using interviews with paired management accountants and operative managers in 16 multinational organisations in Germany. The perspectives of both management accountants and operative managers are analysed separately. The role episode model theoretically informs the study.

Findings
The findings reveal management accountants distinguish between three roles of scorekeeping, controlling and business support, similar to prior literature. By contrast, operating managers are concerned with the value-adding and non-value-adding character of activities and thus support a dichotomy of management accountants’ roles. Drawing upon the role episode model, this study elucidates the interplay between performance management systems and the roles of management accountants, which encompass both role-taking and role-making dynamics. Additionally, this study contributes to management control literature by operationalising the components of a performance management system framework and linking them to the role of management accountants, as proposed by role antecedents in previous literature. The study also uncovers factors influencing role-taking and role-making, alongside examining the repercussions of role consensus or conflict based on the interaction with the operating manager.

Research limitations/implications
This paper is subject to the normal limitations of case study research and generalisation. The findings may also be influenced by the cultural context of the study.

Originality/value
An updated role episode model is presented, highlighting further performance management systems’ components. The study also reveals factors enabling and/or inhibiting the management accountants’ business support role and the impact of role consensus/conflict.
A framework for business continuity management in a multiactor context
Authors: Hassel Henrik , Cedergren Alexander 
Published: May 2024

AbstractBusiness continuity management (BCM) is an analytic process capable of fostering the resilience of critical societal functions. While previous research on BCM primarily has focused on its applications within individual organizations, today's modern society involves networks of interdependent actors collectively delivering these essential functions to end users. This necessitates an expansion of BCM to accommodate a multiactor context. Critical considerations that need to be addressed in multiactor BCM involve shared use of a common, finite resource by several actors, or situations where an alternative continuity solution is relied upon by more than one actor, but its capacity is insufficient for simultaneous use by all. The aim of this paper is to propose a framework for multiactor BCM. The framework expands upon existing ISO 22301 standards to outline how BCM can be approached for the multiactor context. It diverges from the conventional BCM approach conducted by individual actors and embraces a societal safety perspective, facilitating the definition of a common analytic focus and promoting high conceptual harmonization. While acknowledging potential practical barriers, the framework facilitates the connection of BCM efforts from different actors with minimal additional analytic efforts. The overarching goal of the framework is to provide increased understanding of the continuity of the multiactor system, specifically focusing on its ability to deliver the most critical products or services to end users. Based on this understanding, the aim is to identify ways to further improve the continuity, for example by identifying and ranking critical products or services, identifying resources or alternative continuity solutions that many actors depend on in delivering their critical products and services. Finally, the paper addresses lingering challenges and highlights success factors necessary for the effective application of the framework.
Racism in healthcare: We need to talk
Authors: Kehoe Vincent 
Published: May 2024

AbstractIn order to tackle racism in healthcare, it must be rooted out, carefully and mindfully, by all those who work in the field. Of late, there is much talk to enact institutional change; however, I believe there is a paucity of commentary to encourage individual responsibility. Here I present a personal experience which I believe illustrates a frequent occurrence whereby racism is falsely identified in a person. Given the obvious negative connotations associated with being a racist, the chance for further conversation to understand one another is denied. I call for a more personal call to action for each and every healthcare professional. I urge my colleagues to be mindful with the use of racist and to take a breath before presiding judgement. You might be surprised as to what you learn from other when they are given the chance.
Structure and composition of microbial communities in the water column from Southern Gulf of Mexico and detection of putative hydrocarbon‐degrading microorganisms
Authors: Valencia‐Agami Sonia S. , Cerqueda‐García Daniel , Gamboa‐Muñoz Abril M. , Aguirre‐Macedo M. Leopoldina , García‐Maldonado José Q. 
Published: May 2024

AbstractThis study assessed the bacterioplankton community and its relationship with environmental variables, including total petroleum hydrocarbon (TPH) concentration, in the Yucatan shelf area of the Southern Gulf of Mexico. Beta diversity analyses based on 16S rRNA sequences indicated variations in the bacterioplankton community structure among sampling sites. PERMANOVA indicated that these variations could be mainly related to changes in depth (5 to 180 m), dissolved oxygen concentration (2.06 to 5.93 mg L−1), and chlorophyll‐a concentration (0.184 to 7.65 mg m3). Moreover, SIMPER and one‐way ANOVA analyses showed that the shifts in the relative abundances of Synechococcus and Prochlorococcus were related to changes in microbial community composition and chlorophyll‐a values. Despite the low TPH content measured in the studied sites (0.01 to 0.86 μL L−1), putative hydrocarbon‐degrading bacteria such as Alteromonas, Acinetobacter, Balneola, Erythrobacter, Oleibacter, Roseibacillus, and the MWH‐UniP1 aquatic group were detected. The relatively high copy number of the alkB gene detected in the water column by qPCR and the enrichment of hydrocarbon‐degrading bacteria obtained during lab crude oil tests exhibited the potential of bacterioplankton communities from the Yucatan shelf to respond to potential hydrocarbon impacts in this important area of the Gulf Mexico.
Metagenomic analysis of microbial consortia native to the Amazon, Highlands, and Galapagos regions of Ecuador with potential for wastewater remediation
Authors: Guadalupe Juan José , Pazmiño‐Vela Miguel , Pozo Gabriela , Vernaza Wendy , Ochoa‐Herrera Valeria , Torres Maria de Lourdes , Torres Andres F. 
Published: May 2024

AbstractNative microbial consortia have been proposed for biological wastewater treatment, but their diversity and function remain poorly understood. This study investigated three native microalgae‐bacteria consortia collected from the Amazon, Highlands, and Galapagos regions of Ecuador to assess their metagenomes and wastewater remediation potential. The consortia were evaluated for 12 days under light (LC) and continuous dark conditions (CDC) to measure their capacity for nutrient and organic matter removal from synthetic wastewater (SWW). Overall, all three consortia demonstrated higher nutrient removal efficiencies under LC than CDC, with the Amazon and Galapagos consortia outperforming the Highlands consortium in nutrient removal capabilities. Despite differences in α‐ and β‐diversity, microbial species diversity within and between consortia did not directly correlate with their nutrient removal capabilities. However, all three consortia were enriched with core taxonomic groups associated with wastewater remediation activities. Our analyses further revealed higher abundances for nutrient removing microorganisms in the Amazon and Galapagos consortia compared with the Highland consortium. Finally, this study also uncovered the contribution of novel microbial groups that enhance wastewater bioremediation processes. These groups have not previously been reported as part of the core microbial groups commonly found in wastewater communities, thereby highlighting the potential of investigating microbial consortia isolated from ecosystems of megadiverse countries like Ecuador.
Harnessing large language models for coding, teaching and inclusion to empower research in ecology and evolution
Authors: Cooper Natalie , Clark Adam T. , Lecomte Nicolas , Qiao Huijie , Ellison Aaron M. 
Published: May 2024

Abstract

Large language models (LLMs) are a type of artificial intelligence (AI) that can perform various natural language processing tasks. The adoption of LLMs has become increasingly prominent in scientific writing and analyses because of the availability of free applications such as ChatGPT. This increased use of LLMs not only raises concerns about academic integrity but also presents opportunities for the research community. Here we focus on the opportunities for using LLMs for coding in ecology and evolution. We discuss how LLMs can be used to generate, explain, comment, translate, debug, optimise and test code. We also highlight the importance of writing effective prompts and carefully evaluating the outputs of LLMs. In addition, we draft a possible road map for using such models inclusively and with integrity.

LLMs can accelerate the coding process, especially for unfamiliar tasks, and free up time for higher level tasks and creative thinking while increasing efficiency and creative output. LLMs also enhance inclusion by accommodating individuals without coding skills, with limited access to education in coding, or for whom English is not their primary written or spoken language. However, code generated by LLMs is of variable quality and has issues related to mathematics, logic, non‐reproducibility and intellectual property; it can also include mistakes and approximations, especially in novel methods.

We highlight the benefits of using LLMs to teach and learn coding, and advocate for guiding students in the appropriate use of AI tools for coding. Despite the ability to assign many coding tasks to LLMs, we also reaffirm the continued importance of teaching coding skills for interpreting LLM‐generated code and to develop critical thinking skills.

As editors of MEE, we support—to a limited extent—the transparent, accountable and acknowledged use of LLMs and other AI tools in publications. If LLMs or comparable AI tools (excluding commonly used aids like spell‐checkers, Grammarly and Writefull) are used to produce the work described in a manuscript, there must be a clear statement to that effect in its Methods section, and the corresponding or senior author must take responsibility for any code (or text) generated by the AI platform.