bluuebunny/crossref_metadata_2025_split huggingface dataset:
Waiting for the next new ride at Disney world? Understanding the determinants of capital expenditures among theme parks
Authors: Desai Hrishikesh , Pearlman David 
Published: June 2024

Purpose
The purpose of this paper is to investigate the determinants of capital expenditures (CAPEX) in the theme park industry, particularly following the financial stresses induced by the COVID-19 pandemic. CAPEX drivers are poorly understood due to the idiosyncratic nature of this industry, which is dominated by a few large players. It also aims to identify the variables influencing both the growth and maintenance components of CAPEX among U.S. theme park operators.

Design/methodology/approach
The paper uses contingency theory to analyze both financial and nonfinancial data from U.S. theme park operators between 2009 and 2021. The paper also uses partial least squares structural equation modeling to manage issues of multicollinearity and to ensure robustness in the findings.

Findings
The analysis identifies several key determinants of CAPEX. Resources and the presence of competing theme parks in proximity to an operator’s parks positively affect CAPEX. Conversely, higher leverage, dividend payouts, intellectual property (IP) dominance and population density in areas with their active parks correlate with reduced CAPEX. The paper also notes distinct trends in maintenance versus growth CAPEX post-COVID-19, with maintenance CAPEX increasing as operators invest in existing assets while growth CAPEX trending downwards.

Research limitations/implications
The study’s scope is confined to U.S.-based theme park operators, limiting the generalizability of the findings internationally. Moreover, data limitations restrict the sample size due to the consolidation of the industry players, potentially affecting the statistical power of the analysis.

Practical implications
This research offers significant insights for theme park operators, industry analysts and policymakers. Understanding the factors influencing CAPEX can aid operators in strategic planning and investment decisions, especially in a post-pandemic economic environment where efficient capital allocation will be crucial for recovery and growth. A major contribution of this research is the development of a new measure for IP dominance, which allows theme park operators to quantify the impact of IP on their investment strategies.

Originality/value
This study contributes uniquely by incorporating both financial and nonfinancial determinants in analyzing CAPEX within the theme park industry, a sector significantly impacted by the pandemic. It introduces novel metrics for assessing the impact of IP on CAPEX and differentiates between the factors driving maintenance and growth expenditures. The findings enrich the existing literature on hospitality management and provide actionable insights that could guide the strategic financial decisions of theme park operators.
3D printing and development of computational models of biodegradable meshes for pelvic organ prolapse
Authors: Vaz Maria Francisca Reis Rabaça , Silva Maria Elisabete , Parente Marco , Brandão Sofia , Fernandes António Augusto 
Published: June 2024

PurposeDevelop biodegradable meshes as a novel solution to address issues associated with using synthetic meshes for POP repair.Design/methodology/approachComputational models were created with variations in the pore geometry, pore size, filament thickness, and inclusion of filaments around specific mesh regions. Subsequently, one of the meshes was 3D printed to validate the results obtained from the simulations. Following this, a uniaxial tensile test was carried out on the vaginal tissue of a sow to compare with the simulations, to identify meshes that displayed behaviour akin to vaginal tissue. Finally, the most promising outcomes were compared with those of the uterosacral ligament and a commercially available mesh.FindingsFollowing a comprehensive analysis of the results, the mesh that most accurately replicates the behaviour of the vaginal tissue showcases a smaller pore diameter (1.50 mm), filaments in specific areas of the mesh, and variable filament thickness across the mesh. Nevertheless, upon comparing the outcomes with those of the uterosacral, the meshes do not exhibit similar behaviour to the ligament. Finally, the commercially available mesh does not represent the behaviour of both the vaginal tissue and the uterosacral ligament and in this sense may not be the best treatment option for POP repair.Originality/valueTheir biocompatibility and biomechanical properties make them a potential solution to the disadvantages of synthetic meshes. Personalized/customized meshes could be part of the future of surgical POP repair.
Breaking barriers: CEOs STEM educational background and corporate climate change disclosure
Authors: Cahyono Suham , Ardianto Ardianto , Nasih Mohammad 
Published: June 2024

Purpose
This study aims to investigate the association between chief executive officer (CEO) educational backgrounds in science, technology, engineering and mathematics (STEM) and climate change disclosure within Indonesian companies.

Design/methodology/approach
Using data spanning from 2017 to 2022 from all publicly traded companies, the study uses ordinary least squares with fixed effects and robust standard error to evaluate the proposed hypothesis. In addition, a series of endogeneity tests are incorporated to bolster the robustness of the findings.

Findings
The study reveals that CEOs with a STEM educational background are more inclined to participate in corporate climate change disclosure compared to their counterparts with a non-STEM background. These results emphasize the significant role CEO educational backgrounds play in shaping a company’s approach to sustainability, specifically in the realm of climate change disclosure. The insights gleaned from this research hold valuable implications for various stakeholders, including top management and investors aiming to enhance corporate sustainability. Recognizing the influence of CEO characteristics, particularly a STEM educational background, proves pivotal in improving corporate climate change disclosure. Stakeholders can leverage this understanding to formulate and implement effective strategies toward realizing a company’s sustainability vision.

Originality/value
Notably, this study stands out as it was conducted within the context of Indonesia, a nation actively encouraging nonsocial graduates to assume crucial positions within the Republic of Indonesia.
Leveraging Lean Six Sigma principles in an Indian tertiary care hospital: a case study
Authors: Srijithesh P.R. , Gijo E.V. , Raja Pritam , Bhat Shreeranga , Mythirayee S. , Taallapalli Ashok Vardhan Reddy , Kulkarni Girish B. , Siani Jitendra , Aravinda H.R. 
Published: June 2024

PurposeWorkflow optimisation is crucial for establishing a viable acute stroke (AS) intervention programme in a large tertiary care centre. This study aims to utilise Lean Six Sigma (LSS) principles to enhance the hospital's workflow.Design/methodology/approachThe Action Research methodology was used to implement the project and develop the case study. The study took place in a large tertiary care academic hospital in India. The Define-Measure-Analyse-Improve-Control approach optimised the workflow within 6 months. Lean tools such as value stream mapping (VSM), waste audits and Gemba were utilised to identify issues involving various stakeholders in the workflow. Sigma-level calculations were used to compare baseline, improvement and sustainment status. Additionally, statistical techniques were effectively employed to draw meaningful inferences.FindingsLSS tools and techniques can be effectively utilised in large tertiary care hospitals to optimise workflow through a structured approach. Sigma ratings of the processes showed substantial improvement, resulting in a five-fold increase in clinical outcomes. Specifically, there was a 43% improvement in outcome for patients who underwent acute stroke revascularisation. However, certain sigma ratings deteriorated during the control and extended control (sustainment) phases. This indicates that ensuring the sustainability of quality control interventions in healthcare is challenging and requires continuous auditing.Research limitations/implicationsThe article presents a single case study deployed in a hospital in India. Thus, the generalisation of outcomes has a significant limitation. Also, the study encounters the challenge of not having a parallel control group, which is a common limitation in quality improvement studies in healthcare. Many studies in healthcare quality improvement, including this one, are limited by minimal data on long-term follow-up and the sustainability of achieved results.Originality/valueThis study pioneers the integration of LSS methodologies in a large Indian tertiary care hospital, specifically targeting AS intervention. It represents the first LSS case study applied in the stroke department of any hospital in India. Whilst most case studies discuss only the positive aspects, this article fills a critical gap by unearthing the challenges of applying LSS in a complex healthcare setting, offering insights into sustainable quality improvement and operational efficiency. This case study contributes to the theoretical understanding of LSS in healthcare. It showcases its real-world impact on patient outcomes and process optimisation.
Anti-corruption reporting: a review empirical literature
Authors: Khelil Imen , Khlif Hichem , Achek Imen 
Published: June 2024

Purpose
This review summarizes the empirical literature dealing with anti-corruption disclosure as this specific type of disclosure has attracted a great deal of attention in accounting literature.

Design/methodology/approach
Keywords used to collect relevant papers from numerous electronic databases (e.g. Science Direct, Emerald, Wiley-Blackwell, Springer and Taylor and Francis) include “anti-corruption reporting” “anti-corruption disclosure”. The final sample encompasses a set of 35 empirical studies published between 2015 and the beginning of 2024.

Findings
The summary of reviewed studies suggests that anti-corruption empirical studies are mainly cross-country investigations. Two streams of research are identified: (i) the determinants of anti-corruption disclosure and (ii) the economic consequences of anti-corruption reporting. With respect to the first stream of research, six main categories of determinants are identified (corporate characteristics, corporate governance attributes, informal institutions, stakeholders’ pressures, country institutional effect and regulation effect). With respect to the second stream of research, findings show that anti-corruption reporting is negatively associated with profitability, reduces earnings management and enhances corporate social reputation.

Practical implications
With respect to regulators, this review sheds light on the importance of anti-corruption disclosure in the fight against corruption. It also suggests that the adoption of some regulations like the Directive 2014/95/EU in the European Union or the 2010 UK Bribery Act have contributed to more transparency. With respect to investors, the existence of some determinants of anti-corruption reporting (e.g. United Nations Global Compact membership, cross-listing, multinationality, board independence) may signal the adequacy of corporate reporting policy and that management is following an adequate strategy to fight corruption and enhance transparency.

Originality/value
This review offers future research avenues for accounting scholars with respect anti-corruption disclosure literature.
Donation-based crowdfunding the future of terrorist financing or a method counteracted ex-ante by European authorities
Authors: Cookman Daniel 
Published: June 2024

Purpose
This study aims to analyse the adequacy of current and proposed European legislative measures for the mitigation and prevention of the use of donation-based crowdfunding to enable terrorist-related financing.

Design/methodology/approach
This study examines current and proposed European legislative and academic literature. To provide analysis on the current terrorist financing risks posed by donation-based crowdfunding.

Findings
The activity of European donation-based financing is not in theory completely removed from AML/CFT prevention, mitigation and reporting standards. European credit institutions and payment service providers are required to implement AML/CFT internal controls that target their entire customer base, which includes situations whereby an individual and/or individuals elect to engage in donation-based funds transfer. Current European crowdfunding and proposed crowdfunding AML/CFT standards target investment and consumer credit provision by credit and financial institutions and credit and mortgage intermediaries. Donation-based terrorist financing will likely remain a consideration for subversive groups and lone wolf individuals seeking integrated financing. European credit institutions and payment service providers will be required to cooperate both internally and externally on a national and transnational basis to prevent the materialisation of donation-based financing risks, ex-ante.

Originality/value
A desktop review composed by the author.
Onboarding for liaison librarians: building community and practice
Authors: Riesen Karleigh 
Published: June 2024

PurposeThis article describes an onboarding program created for liaison librarians at an academic library and details a replicable framework for effective implementation at other institutions.Design/methodology/approachThis article outlines a month-long onboarding program that provides new-to-the-field and experienced librarians with support and structure as they learn the core competencies of liaison work, adjust to a new professional setting and grow in their practice as liaison librarians.FindingsInformation about onboarding practices across academic libraries, liaison librarianship within the library and information science (LIS) curriculum and the need for onboarding programs that provide a comprehensive overview of core liaison librarianship competencies is provided.Originality/valueOnboarding programs specific to liaison librarians is an underexplored topic. This article emphasizes fostering community and skill development throughout the onboarding process to bolster confidence, engagement and retention.
Toward a data culture model for local governments: conceptualization and insights from Belgium
Authors: Lega Mathieu , Clarinval Antoine , Burnay Corentin , Linden Isabelle , Castiaux Annick 
Published: June 2024

Purpose
Despite the current attention toward the concept of data culture, a commonly accepted scope and definition is currently lacking. Addressing this conceptual fuzziness would be beneficial to pursue the development of knowledge on data culture in the public sector. The research aims at advancing theory by building a novel conceptualization of the constituent elements of data culture in local governments and their relationships.

Design/methodology/approach
For this purpose, the authors used a multi-method research design. More precisely, the authors conducted 12 semi-structured interviews with mayors and heads of administration from local governments, and a document analysis. The authors inductively mapped the findings to an existing heuristic featuring seven levels of data culture and extracted relationships between these levels.

Findings
The authors find several elements belonging to the data culture of local governments for each level of the existing generic heuristic and identify 24 influence relationships between these levels. The authors integrate these findings into the data culture model, which conceptualizes data culture in local governments.

Research limitations/implications
The data culture model provides a strong theoretical basis for researchers to position their research and further advances knowledge on this still elusive concept. Practitioners can use the data culture model as a reflective tool to understand which elements impacted their current data behavior.

Originality/value
To the best of the authors’ knowledge, this is the first work to provide a conceptualization of data culture in local governments at this level of depth, and to conceptualize relationships between constituent elements of data culture.
The impact of team competence on short- and long-term team performance
Authors: Beyer Annabelle , Hohagen Saskia , Wilkens Uta , Langholf Valentin 
Published: June 2024

Purpose
Due to the current shortage of skilled employees, there is a growing need to cope with given team settings and to offer appropriate team training. For team training, it is important to know how different competences influence team performance. Therefore, this study aims to examine the influence of social and cognitive competences on team performance and the relationship of the different competence dimensions to each other.

Design/methodology/approach
Data of 53 student and work teams was collected through a digital simulation laboratory, designed as an escape game. Competences of 228 team members were assessed through questionnaires prior to the simulation. Team performance was measured through short-term performance indicators. Additionally, a postsimulation survey regarding a long-term performance indicator was carried out. Three multiple regression analyses and mediation analyses were conducted.

Findings
A tradeoff between cognitive and social competences regarding their impact on short- and long-term team performance is observed. Facets of cognitive competences enhanced short-term performance, whereas facets of social competences reduced short-term performance while enhancing long-term performance. Although cognitive competences show a positive direct effect on short term performance, a negative indirect effect, mediated by social competences, became apparent.

Originality/value
This paper contributes to harmonizing contradictory findings on the impact of high achievers in teams. Although they can have an impact on rapid problem solving, long-term performance depends more on facets of social competences than cognitive competences. Furthermore, social and cognitive competences are positively correlated, showing that teams with higher cognitive competences tend to become stronger in terms of their social competences over time.
Introduction – The evolution of New Development Bank (NDB): A decade plus in the making
Authors: Chin Gregory T. 
Published: June 2024

AbstractThis article serves as the Introduction for the collection of nine articles on New Development Bank (NDB) and the BRICS. In addition to highlighting the key contributions of each article in this Special Section, this Introduction briefly discusses the achievements of NDB during its first decade, the evolving research agendas and scholarly debates on NDB, and the subtle shifts in the focus, goals, and agenda of the Bank from its initial establishment to the current period as NDB enters its second decade.
PD‐L1 expression in patients with non‐small‐cell lung cancer is associated with sex and genetic alterations: A retrospective study within the Caucasian population
Authors: Sarova P. , Mosleh B. , Zehetmayer S. , Oberndorfer F. , Widder J. , Prosch H. , Aigner C. , Idzko M. , Hoda M. A. , Gompelmann D. 
Published: June 2024

AbstractBackgroundProgrammed cell death‐ligand 1 (PD‐L1) expression is a well‐established biomarker for predicting responses to immune checkpoint inhibitors and certain targeted therapies. As a result, treatment strategies for patients vary based on their PD‐L1 expression status. Understanding the clinical features of patients with distinct PD‐L1 levels is crucial for personalized treatment approaches.MethodsDemographic and clinicopathological characteristics of 227 patients (54% male, mean age 67 ± 9.9 years) newly diagnosed with non‐small‐cell lung cancer (NSCLC) between April 2020 and December 2022 were retrospectively compared among three groups based on the PD‐L1 expression: PD‐L1 Tumor Proportion Score (TPS) negative, 1–50%, and ≥50%. Logistic regression analysis was performed to evaluate predictors for high PD‐L1 expression ≥50%.ResultsPD‐L1 expression levels were distributed as follows: negative in 29% of patients, between 1% and 50% in 41%, and greater than 50% (high) in 29%. In comparison to negative PD‐L1 expression, low and high PD‐L1 expression was associated with female sex (32.9% vs. 52.7% vs. 50.7%, p = 0.031), with the absence of epidermal growth factor receptor (EGFR) mutations (83.6% vs. 91.1% vs. 98.1% p = 0.029), and with the absence of ERBB2 (HER2) tyrosine kinase mutations (90.9% vs. 100% vs. 98.1% p = 0.007), respectively. Age, smoking status, histological subtype, and disease stage showed no significant differences among the three patient groups. In the univariate logistic regression, EGFR mutation appeared to be the only predictor for PD‐L1 expression, although it did not reach statistical significance (p = 0.06).ConclusionAlthough sex and genomic alterations are associated with PD‐L1 expression in patients with NSCLC, no clinical characteristics seem to predict PD‐L1 expression significantly.
The influence of semantics on long‐term visual memory capacity in children and adults
Authors: Gupta Priti , Vogelsang Marin , Vogelsang Lukas , Shah Pragya , Gilad‐Gutnick Sharon , Sinha Pawan 
Published: June 2024

AbstractHuman visual memory capacity has a rapid developmental progression. Here we examine whether image semantics modulate this progression. We assessed the performance of children (6–14 years) and young adults (19–36 years) on a visual memory task using real‐world (or meaningful) as well as abstract image sets, which were matched in low‐level image attributes. For real images, we find comparable performance across the two age groups, consistent with previously reported results. However, for abstract images, we find a clear age‐related difference indicating greater reliance of children's memory processes on semantics, suggesting that strategies for encoding abstract patterns keep improving even into late childhood. We complemented these studies with computational experiments designed to examine the role of increasing experience with real‐world images on real and abstract image encoding, to examine whether the observed age‐related differences, as well as the general privilege of real over abstract images, can emerge directly through experience with meaningful images. Our results provide support for this possibility and set the stage for a finer‐grained investigation of the timeline along which children's memory capacity for abstract images reaches adult levels.
Working it out together: Lessons and insights into inclusive research in an arts context
Authors: Reason Matthew , Acton Kelsie , Foulds Daniel 
Published: June 2024

AbstractBackgroundI'm Me is a creative research project co‐created between York St John University and Mind the Gap, investigating learning disabled and autistic artists’ understandings of identity, representation and voice.MethodsIn this paper, we use Walmsley and Johnson's criteria for inclusive research to reflect on the involvement of people with learning disabilities and autism in I'm Me.FindingsResearchers need to carefully reflect on who benefits from research. Long‐term relationships allow genuine allyship and for research design to emerge in an inclusive manner. Taking the time to develop access and clear structures for decision‐making can support people with learning disabilities’ participation and control over research. Part of access is sharing our findings in accessible ways, in this case, by using plain language and artistic outputs.ConclusionsWorking out how people with learning disabilities and autism should be involved in research has involved establishing structures, reflecting and responding to create as much involvement and enable as much decision‐making as possible.