bluuebunny/crossref_metadata_2025_split huggingface dataset:
Reporting lag in the GCC region: exploring the nexus of earnings management and IFRS transition
Authors: Kateb Ines 
Published: June 2024

Purpose
The purpose of this study is to delve into the complex interplay between earnings management (EM), the International Financial Reporting Standards (IFRS) implementation and the reporting lag (RL) within the specific context of the Gulf Cooperation Council (GCC) region, with a particular emphasis on the Saudi context, offering insights into their influence on financial reporting practices.

Design/methodology/approach
Using a panel data set of 135 Saudi companies over an eight-year period, covering four years before and after the mandatory adoption of IFRS in 2017, this study investigates the Saudi financial reporting landscape. It uses interaction moderation analysis to explore variable effects and includes robustness analyses to validate the findings.

Findings
The findings reveal three key outcomes. First, they challenge conventional expectations by showing no significant impact of discretionary accruals (DACC) on RL, contrary to established accounting theories. This deviation is attributed to unique market characteristics within the GCC region, including family-owned businesses, government involvement and distinct regulations, with specific insights relevant to Saudi Arabia. Second, an unexpected positive association between IFRS adoption and RL in Saudi Arabia emerged. Several contextual factors contribute, including transition costs, compliance expenses, institutional dynamics and reconciling IFRS with local Shariah principles. Most importantly, IFRS adoption significantly reduced RL, especially for companies with high DACC levels. This highlights IFRS’s transformative role, emphasizes aligning EM with international standards for investor confidence and mitigating nonconformity risks in the GCC region’s business landscape.

Practical implications
The research findings carry significant practical implications for companies operating within the GCC region, accentuating the strategic imperative of timely financial reporting to bolster credibility, align with international standards and fortify investor confidence. Moreover, regulators and policymakers are urged to consider tailoring accounting regulations to accommodate the distinctive GCC context, thereby adeptly addressing the intricacies stemming from the interplay of EM, IFRS adoption and RL dynamics in the region.

Originality/value
This study adds to the current body of literature by highlighting the significant moderating influence of IFRS transition on the nexus between DACC and RL. It underscores the crucial role of this global accounting framework in reshaping financial reporting practices.
The perceived competence of paramedics to operate in different CBRNE incidents
Authors: Malinen Inka , Jama Timo , Tanninen Antti , Nordquist Hilla 
Published: June 2024

PurposeThe aim of this study was to identify the perceived competence of Finnish paramedics to operate in different chemical, biological, radiological, nuclear, and explosive (CBRNE) incidents.Design/methodology/approachThis was a descriptive cross-sectional survey study. The material was collected using a previously developed questionnaire, which was modified in accordance with the study aim. The target group was paramedics of the Päijät-Häme region of Finland (N = 166), whose role entailed active operational duties during the survey. Descriptive statistical methods were used.FindingsParamedics reported low levels of training related to CBRNE incidents, and most felt that more training was needed. Chemical and explosive-related incidents were regarded as more likely to occur than others. Additionally, paramedics with more work experience perceived themselves as having higher competence only in chemical and explosive-related incidents. Overall, paramedics perceived their CBRNE competence as low.Originality/valueThe perceived CBRNE competence of paramedics has not been studied sufficiently. Paramedics felt chemical and explosive related incidents were more likely to occur than others, and competence related to those two was also better perceived. This study showed that paramedics could benefit from more training to respond to CBRNE incidents to improve perceptions of their competence. However, the desired competence, actual competence, and appropriate training to respond to CBRNE incidents require further research.
A ripple effect in strengths use? Linking principals' use of personal strengths with teachers' strengths use and engagement
Authors: Lavy Shiri , Amoury-Naddaf Sahar 
Published: June 2024

PurposeEvidence has indicated plausible effects of employees' use of their personal strengths at work on their attitudes, performance and well-being. Although the use of personal strengths was also expected to benefit others in the organization, such effects have rarely been examined. Here we studied associations of principals’ use of their personal strengths with principals’ own engagement and with the strengths use and engagement of teachers under their supervision, anticipating that principals’ and teachers’ strengths use and engagement would be associated with students’ achievement.Design/methodology/approachWe surveyed 92 Israeli principals and 474 of their teachers. Measures included self-reported strengths use and engagement of the participants’ and schools' student matriculation achievements.FindingsThe findings generally supported the hypotheses. HLM analyses indicated that principals' use of their personal strengths was associated with their own engagement and with teachers' strengths use and work engagement and teachers’ engagement (but not their strengths use) was associated with student achievement.Research limitations/implicationsThese findings suggest the beneficial impact of principals' use of their personal strengths on teachers, with practical implications for fostering principals’ and teachers’ flourishing and creating and supporting humanizing schools, by building on principals’ and teachers’ strengths and fostering their use at work.Originality/valueThis is the first study about the potential effects of principals’ strengths use on their own engagement and on others in the school. The significant associations found propose a promising path forward for principals’ positive impact on teachers and students.
Consumers’ perception of distribution channel for the Malaysian microtakaful scheme: an exploratory study
Authors: Shari Wahidah , Mohamed Naim Asmadi , Isa Mohamad Yazid , Sofi Mohd Fikri , Muhamed Nurul Aini , Maamor Selamah , Ahmad Shahrul Nizam 
Published: June 2024

Purpose
This paper aims to investigate consumers’ preferences regarding the distribution channels for subscription, contribution payment and compensation claims of microtakaful scheme in Malaysia.

Design/methodology/approach
Consumers’ preferences were explored through questionnaires and focus group discussions (FGD) conducted among the bottom 40% income classification households (B40) in five zones: northern, central, eastern, southern and Sabah and Sarawak.

Findings
Empirical findings from cross-tabulation analysis revealed that takaful company is the preferred distribution channel for purchasing protection plans and making compensation claims. However, the online platform is the favoured channel to make contribution payments. Further investigation through FGD suggested that the selection of a channel for subscription, contribution payment and compensation claim is influenced by consumer trust, cost-effectiveness and simplicity of procedure.

Research limitations/implications
Limitation is pertaining to only cross-tabulation analysis used in explaining the choice of distribution channel for microtakaful among B40 group. Thus, advanced analysis is required to strengthen the findings.

Practical implications
Findings of this study would help marketers and practitioners to formulate strategies to promote their microtakaful protection to enhance subscription among the low-income population.

Originality/value
Empirical findings offer academic contributions to the existing body of knowledge on microtakaful area as the primary data collected will eventually allow future researchers to explicate the contribution of the current study to understand the important of distribution channel for microtakaful from the perspective of subscribers and potential subscribers.
Implementing digitally enabled integrated healthcare
Authors: Kaye Rachelle , Arvanitis Theodoros N. , Lim Choi Keung Sarah N. , Kalra Dipak , Verdoy Berastegi Dolores 
Published: June 2024

PurposeThe European funded project ADLIFE focuses on the application of digitally enabled integrated care for people with advanced chronic diseases. The implementation of the ADLIFE intervention required a robust practical tool that would be common to all pilot sites while allowing flexibility for local variations as well as the ability to adapt to unanticipated changes and problems.Design/methodology/approachThe ADLIFE project combined the concepts of implementation research and formative evaluation with the standardized operating procedures (SOP) methodology. The ADLIFE project significantly modified the SOP approach and used it as a means to not only to define and organize the tasks that needed to be performed in preparing and implementing the ADLIFE intervention but also to create a deeper understanding of the unique challenges faced in each site, as well as a method for achieving a consensus.FindingsThe ADLIFE SOPs were developed by a dedicated working group, and they encompassed the preparatory phase leading up to implementation of the intervention. The SOP was also the basis for monitoring the implementation, and this created a structure for the dynamic ongoing tactical and even strategic changes necessitated by local diversity as well as many unanticipated changes.Originality/valueThe SOP methodology was useful in supporting the development of the ADLIFE SOP, which was a consensus-based approach to guide for managing the implementation process, both at project and local levels. It has supported continuous improvement and learning throughout the project. Both the process and the SOP produced by the process can be readily adapted and used in other similar projects.
After more than a hundred years of research on entrepreneurship, what about looking for H.E.R.?
Authors: Matricano Diego 
Published: June 2024

Purpose
The purpose of this paper is to answer a well-known but always-current question: what is the focus of entrepreneurship research? Usually, scholars address their attention toward the boundaries of entrepreneurship, and question the possible overlaps with innovation, on the one hand, and management, on the other. Despite their relevance, achieved results are still uncertain and opaque. To overcome these limits, the present paper adopts a different approach and, instead of delimiting the boundaries, looks for the heart of entrepreneurship research – H.E.R.

Design/methodology/approach
This paper reviews entrepreneurship literature not as a whole, but according to four main strands of research, respectively dealing with the telos (the Greek word standing for the aims), psychological traits, the context and the network. The results are read and interpreted to intertwine them and look for H.E.R.

Findings
This paper achieves two main results. First, it is clarified that H.E.R. consists of the adoption of dynamic capabilities by entrepreneurs and their networks in an attempt to foresee the future; the effort to work on entrepreneurial opportunities to make them mature for stakeholders and the market, thus reducing the likeability bias; and the reference to a context characterized by unknown unknowns. Second, by looking for H.E.R., it is possible to clearly distinguish entrepreneurship from other fields of research.

Originality/value
To the best of the author’s knowledge, this paper is among the first that look for H.E.R., the heart – and not the boundaries – of entrepreneurship research. Originality consists of adopting an unusual perspective to advance entrepreneurship studies and contribute to the international debate about their focus.
Fostering social-emotional learning through human-centered use of generative AI in business research education: an insider case study
Authors: Aure Patrick Adriel , Cuenca Oriana 
Published: June 2024

PurposeThis exploratory study innovates the pedagogy of undergraduate business research courses by integrating Generative Artificial Intelligence (GAI) tools, guided by human-centered artificial intelligence, social-emotional learning, and authenticity principles.Design/methodology/approachAn insider case study approach was employed to examine an undergraduate business research course where 72 students utilized GAI for coursework. Thematic analysis was applied to their meta-reflective journals.FindingsStudents leverage GAI tools as brainstorming partners, co-writers, and co-readers, enhancing research efficiency and comprehension. They exhibit authenticity and human-centered AI principles in their GAI engagement. GAI integration imparts relevant AI skills to students.Research limitations/implicationsFuture research could explore how teams collectively interact with GAI tools.Practical implicationsIncorporating meta-reflections can promote responsible GAI usage and develop students' self-awareness, critical thinking, and ethical engagement.Social implicationsOpen discussions about social perceptions and emotional responses surrounding GAI use are necessary. Educators can foster a learning environment that nurtures students' holistic development, preparing them for technological challenges while preserving human learning and growth.Originality/valueThis study fills a gap in exploring the delivery and outcomes of AI-integrated undergraduate education, prioritizing student perspectives over the prevalent focus on educators' viewpoints. Additionally, it examines the teaching and application of AI for undergraduate research, diverging from current studies that primarily focus on research applications for academics.
The “Team Tree” Professional Tree of Life intervention: development and evaluation within the acute inpatient psychiatric setting
Authors: McDonald Claire , Townsend Jessica , Gillespie Caitlin 
Published: June 2024

Purpose
Mental health staff often experience significant levels of stress working in the acute psychiatric inpatient setting. Team-building interventions can mitigate stress in health-care settings, via improvements in team-cohesion, staff interactions and communication skills. The “Tree of Life” (ToL) is a specific narrative therapy approach which uses the metaphor of a tree to facilitate the construction and sharing of strength-based stories. This study aims to describe the development of and evaluate the feasibility, acceptability and staff experiences of the “Team Tree”, an adapted Professional ToL (PToL) intervention.

Design/methodology/approach
A one-hour, Professional ToL intervention was designed for multidisciplinary acute inpatient staff teams working within a psychiatric hospital in London, UK. A mixed methods approach was used to evaluate the feasibility, acceptability and staff experiences of the session.

Findings
Participants were 46 multidisciplinary staff (33 women; 13 men) working across four acute psychiatric wards. The intervention was feasible to deliver and was acceptable to participants. Results showed significant improvements in self-reported mental well-being and team-cohesiveness scores post-session.

Practical implications
Psychologists face myriad barriers in working with staff teams in the acute inpatient setting. The “Team Tree” intervention was both well received by staff and practical to deliver within the challenging environment of the acute ward.

Originality/value
This adaptation of the original PToL emerged from the author’s work with distressed inpatient teams with limited time resources. To the best of the authors’ knowledge, this is the first description of this intervention using a single tree metaphor to facilitate a reflective and creative session with health-care teams.
Law enforcement officer naturalistic decision-making in high-stress conditions
Authors: Dailey Stephanie Fariss , Campbell Lauren N.P. , Ramsdell Justin 
Published: June 2024

PurposeThis exploratory study aimed to investigate law enforcement officers’ decision-making processes in high-stress scenarios, exploring variations based on experience and how cognitive demands influence officer decision-making processes.Design/methodology/approachEmploying a naturalistic decision-making approach and macrocognitive framework, the study utilizes scenario-based virtual reality simulations and qualitative interviews to examine the decision-making processes of law enforcement officers in high-stress policing contexts.FindingsThematic coding of interview data from twelve LEOs immediately following a high-stress virtual reality task revealed differences in decision-making processes and cognitive demands between novice and expert officers. Findings also revealed differences in the type of cognitive demands experienced by officers at key points in the simulated scenario.Originality/valueThe authors offer theoretical and practical contributions toward an increased understanding of officer decision-making, factors and conditions that impact LEO decisions and potential mitigation strategies that law enforcement organizations may leverage to improve officer decision-making in high-stress contexts.
Sensory experiences in hospitality industry: exploring their influence on satisfaction, decision-making and revisit intentions
Authors: Saribaş Özgür , Demir Cengiz 
Published: June 2024

PurposeThe aim of this study is to investigate how sensory elements within hotels influence tourists' satisfaction, decision-making processes and intentions to revisit. Specifically, the study focuses on the sensory dimensions of hotels, namely Colorscape, Visualscape, Soundscape, Smellscape and Tastescape, and their effects on customers.Design/methodology/approachTo comprehend these effects, interviews were conducted with 25 hotel managers, who were knowledgeable about the sensory experience framework offered by hotels. Content analysis was employed to analyze the data gathered from these interviews.FindingsThe findings of the study reveal the significant impact of sensory elements within hotels on tourists. Despite this importance, hotels may not be fully aware of the significance of sensory characteristics in enhancing the tourist experience. The study identifies the sensory dimensions as influential factors in shaping tourists' perceptions and behaviors.Practical implicationsThe outcomes of this research hold practical implications for accommodation businesses in the tourism industry. By understanding and effectively managing sensory elements within hotels, businesses can gain a competitive advantage and enhance customer satisfaction. The study emphasizes the importance of addressing the sensory experience gap in tourism research and highlights the potential benefits of focusing on sensory dimensions in hotel management.Originality/valueThis study contributes to the existing literature by providing insights into the impact of sensory elements within hotels on tourist satisfaction, decision-making and revisit intention. By focusing on the sensory dimensions of hotels and exploring their influence on tourists' experiences, the research offers valuable implications for both academia and the tourism industry.
Additive partitioning of multispecies distributional aggregation of local assemblages
Authors: Wu Na , Van Chung Hoang , Shi Shengchao , Shi Xiaoqin , Liu Fangyao , Jiang Jianping , Chen Youhua 
Published: June 2024

Abstract

The distribution of species is not random in space. At the finest‐resolution spatial scale, that is, field sampling locations, distributional aggregation level of different species would be determined by various factors, for example spatial autocorrelation or environmental filtering. However, few studies have quantitatively measured the importance of these factors.

In this study, inspired by the statistical properties of a Markov transition model, we propose a novel additive framework to partition local multispecies distributional aggregation levels for sequential sampling‐derived field biodiversity data. The framework partitions the spatial distributional aggregation of different species into two independent components: regional abundance variability and the local spatial inertia effect.

Empirical studies from field amphibian surveys through line‐transect sampling in southwestern China (Minya Konka) and central‐southern Vietnam showed that local spatial inertia was always the dominant mechanism structuring the local occurrence and distributional aggregation of amphibians in the two regions with a latitudinal gradient from 1200 to nearly 4000 m. However, regional abundance variability is still nonnegligible in highly diverse tropical regions (i.e. Vietnam) where the altitude is not higher than 2000 m.

In summary, we propose a novel framework that shows that the multispecies distributional aggregation level can be structured by two additive components. The two partitioned components could be theoretically independent. These findings are expected to deepen our understanding of the local community structure from the perspective of both spatial distribution and regional diversity patterns. The partitioning framework might have potential applications in field ecology and macroecology research.
Comparative proteomics of a versatile, marine, iron‐oxidizing chemolithoautotroph
Authors: Barco Roman A. , Merino N. , Lam B. , Budnik B. , Kaplan M. , Wu F. , Amend J. P. , Nealson K. H. , Emerson D. 
Published: June 2024

AbstractThis study conducted a comparative proteomic analysis to identify potential genetic markers for the biological function of chemolithoautotrophic iron oxidation in the marine bacterium Ghiorsea bivora. To date, this is the only characterized species in the class Zetaproteobacteria that is not an obligate iron‐oxidizer, providing a unique opportunity to investigate differential protein expression to identify key genes involved in iron‐oxidation at circumneutral pH. Over 1000 proteins were identified under both iron‐ and hydrogen‐oxidizing conditions, with differentially expressed proteins found in both treatments. Notably, a gene cluster upregulated during iron oxidation was identified. This cluster contains genes encoding for cytochromes that share sequence similarity with the known iron‐oxidase, Cyc2. Interestingly, these cytochromes, conserved in both Bacteria and Archaea, do not exhibit the typical β‐barrel structure of Cyc2. This cluster potentially encodes a biological nanowire‐like transmembrane complex containing multiple redox proteins spanning the inner membrane, periplasm, outer membrane, and extracellular space. The upregulation of key genes associated with this complex during iron‐oxidizing conditions was confirmed by quantitative reverse transcription‐PCR. These findings were further supported by electromicrobiological methods, which demonstrated negative current production by G. bivora in a three‐electrode system poised at a cathodic potential. This research provides significant insights into the biological function of chemolithoautotrophic iron oxidation.