bluuebunny/crossref_metadata_2025_split huggingface dataset:
First Measurement Using Elliptically Polarized Photons of the Double-Polarization Observable
E
for
γp→pπ0
and
γp→nπ+
Authors: Afzal F. , Spieker K. , Hurck P. , Abt S. , Achenbach P. , Adlarson P. , Ahmed Z. , Akondi C. S. , Annand J. R. M. , Arends H. J. , Bashkanov M. , Beck R. , Biroth M. , Borisov N. , Braghieri A. , Briscoe W. J. , Cividini F. , Collicott C. , Costanza S. , Denig A. , Dieterle M. , Downie E. J. , Drexler P. , Fegan S. , Gardner S. , Ghosal D. , Glazier D. I. , Gorodnov I. , Gradl W. , Gurevich D. , Heijkenskjöld L. , Hornidge D. , Huber G. M. , Kashevarov V. L. , Kay S. J. D. , Korolija M. , Krusche B. , Lazarev A. , Livingston K. , Lutterer S. , MacGregor I. J. D. , Macrae R. G. , Manley D. M. , Martel P. P. , Miskimen R. , Mocanu M. , Mornacchi E. , Mullen C. , Neganov A. , Neiser A. , Oberle M. , Ostrick M. , Otte P. B. , Paudyal D. , Pedroni P. , Powell A. , Reicherz G. , Rostomyan T. , Sfienti C. , Sokhoyan V. , Steffen O. , Strakovsky I. I. , Strub T. , Supek I. , Thiel A. , Thiel M. , Thomas A. , Usov Yu. A. , Wagner S. , Walford N. K. , Watts D. P. , Werthmüller D. , Wettig J. , Witthauer L. , Wolfes M. , Zachariou N. ,   A2 Collaboration at MAMI
Published: March 2024

We report the measurement of the helicity asymmetry E for the pπ0 and nπ+ final states using, for the first time, an elliptically polarized photon beam in combination with a longitudinally polarized target at the Crystal Ball experiment at MAMI. The results agree very well with data that were taken with a circularly polarized photon beam, showing that it is possible to simultaneously measure polarization observables that require linearly (e.g., G) and circularly polarized photons (e.g., E) and a longitudinally polarized target. The new data cover a photon energy range 270–1400 MeV for the pπ0 final state (230–842 MeV for the nπ+ final state) and the full range of pion polar angles, θ, providing the most precise measurement of the observable E. A moment analysis gives a clear observation of the pη cusp in the pπ0 final state.

Published by the American Physical Society
2024
Risk Management practices and potential fraudulent financial reporting: evidence from Malaysia
Authors: Madah Marzuki Marziana , Nik Abdul Majid Wan Zurina , Abu Bakar Hatinah , Abdul Wahab Effiezal Aswadi , Mohd Sanusi Zuraidah 
Published: March 2024

PurposeThis paper investigates the relationship between risk management practices and potential fraudulent financial reporting in Malaysia by considering recent regulatory reforms of the Malaysian government on risk management practices.Design/methodology/approachThe sample of this study was based on 257 firm-year observations during the 2012–2017 period. This study employed panel-least square regressions with period fixed effects.FindingsThis study found a significant association between risk management activities in the disclosure and potential fraudulent financial reporting. Nevertheless, this study found there is insignificant effect of the risk-management committee in reducing potential of fraudulent financial reporting.Originality/valueThis study is a pioneer research that relates firms’ risk management practices with potential fraudulent financial reporting measured by F-score. Thus, this study provides an insight to regulators on the extent of risk-management practices in deterring potential fraudulent financial reporting which can be used as an input for greater enforcement of risk-management regulations.
Confidence intervals for functions of signal-to-noise ratio with application to economics and finance
Authors: Thangjai Warisa , Niwitpong Sa-Aat 
Published: March 2024

PurposeConfidence intervals play a crucial role in economics and finance, providing a credible range of values for an unknown parameter along with a corresponding level of certainty. Their applications encompass economic forecasting, market research, financial forecasting, econometric analysis, policy analysis, financial reporting, investment decision-making, credit risk assessment and consumer confidence surveys. Signal-to-noise ratio (SNR) finds applications in economics and finance across various domains such as economic forecasting, financial modeling, market analysis and risk assessment. A high SNR indicates a robust and dependable signal, simplifying the process of making well-informed decisions. On the other hand, a low SNR indicates a weak signal that could be obscured by noise, so decision-making procedures need to take this into serious consideration. This research focuses on the development of confidence intervals for functions derived from the SNR and explores their application in the fields of economics and finance.Design/methodology/approachThe construction of the confidence intervals involved the application of various methodologies. For the SNR, confidence intervals were formed using the generalized confidence interval (GCI), large sample and Bayesian approaches. The difference between SNRs was estimated through the GCI, large sample, method of variance estimates recovery (MOVER), parametric bootstrap and Bayesian approaches. Additionally, confidence intervals for the common SNR were constructed using the GCI, adjusted MOVER, computational and Bayesian approaches. The performance of these confidence intervals was assessed using coverage probability and average length, evaluated through Monte Carlo simulation.FindingsThe GCI approach demonstrated superior performance over other approaches in terms of both coverage probability and average length for the SNR and the difference between SNRs. Hence, employing the GCI approach is advised for constructing confidence intervals for these parameters. As for the common SNR, the Bayesian approach exhibited the shortest average length. Consequently, the Bayesian approach is recommended for constructing confidence intervals for the common SNR.Originality/valueThis research presents confidence intervals for functions of the SNR to assess SNR estimation in the fields of economics and finance.
A meta-analytical study of cultural conditions moderating the relationship between environmental performance and environmental disclosure
Authors: Ali Waris , Wilson Jeffery , Saeed Taiba 
Published: March 2024

PurposeThis study aims to examine the moderating effect of cultural conditions on the relationship between environmental performance and environmental disclosure.Design/methodology/approachThe authors used meta-analysis technique to examine 100 effect sizes from 43 studies published between 1982 and 2023 to integrate the existing results and to detect causes contributing to variability of results across studies.FindingsThere is a significant positive relationship between environmental performance and environmental disclosure. Further, the authors found that cultures with long-term orientation positively moderated the relationship, whereas cultures with high uncertainty avoidance and indulgence negatively moderated it.Research limitations/implicationsThis study did not account for the problem of endogeneity between environmental performance and environmental disclosure because most of the already published studies included in the authors’ meta-analysis did not address this issue.Practical implicationsThis research provides regulators and policymakers insights on the influence of cultural factors on environmental disclosure and performance, critical information to consider when adopting, or revising social and environmental policy and regulations within a country.Originality/valueTo the best of the authors’ knowledge, this is the first meta-analysis study examining different cultural dimensions influencing the relationship between environmental performance and environmental disclosure and contributes new knowledge to the literature on determinants of environmental disclosure.
Alpha Design Technologies: making a mark in India’s Defence exports
Authors: Arjunan Satyanandini , Zachariah Minu , Bhat Prathima K. 
Published: March 2024

Learning outcomes
Alpha Design Technologies Private Limited (ADTL) was started in 2004 by Colonel H.S. Shankar after his retirement from services in the Indian Army and Bharat Electronics Limited (BEL). Aggressively growing the company from US$0.04m in 2004 to US$100m in 2022, he proved that age was not a barrier to success in entrepreneurship. His aspirations were to gain a greater presence in foreign markets through higher exports. After reading this case study, the students will be able to understand how the defence sector evolved in India and the role of private-sector enterprises; recognise the risks and opportunities in the changing dynamics of defence sector in India; believe that the ideas and capabilities of an entrepreneur increase with relevant previous experiences; appreciate the ambition and managerial capabilities of an entrepreneur even at the age of 60; apply Ajzen’s theory of planned behaviour on the entrepreneurial journey of Shankar and formulate strategies for growth.

Case overview/synopsis
Started in the year 2004, ADTL specialises in manufacturing defence-related products. ADTL was cofounded by Shankar, at the age of 60. His experience of working with the Indian Army and BEL in various capacities gave him the proficiency to start a venture on his own after his retirement. The ecosystem in India was favourable for ADTL as the Government opened up the defence sector for private players. Nevertheless, age was not a barrier for this senior citizen to tap the opportunity and work aggressively to grow his venture from US$0.04m in 2004 to US$100m in 2022. By 2023, ADTL had an employee strength of 1,200 including 650 engineers, and they emerged as a market leader in Software Defined Radio space. They manufactured around 200 different products for defence and space. ADTL exported 60% of the defence products to countries such as Israel, the USA and Germany. Moving forward, the dream for Shankar was to make a mark in the defence geography of the world through ADTL, by improving its export volumes and also through strategic alliances.

Complexity academic level
This case study can be taught to Master of Business Administration/postgraduate degree in management students as a part of the introductory course on entrepreneurship and strategy. This case study can be used specifically to make the students understand the role of private sector in the manufacturing of defence products after the liberalisation policy of the Government of India. The intention was not only to protect the nation from the threat posed by neighbouring countries but also to promote exports of defence products to other countries to improve foreign exchange earnings.

Supplementary materials
Teaching notes are available for educators only.

Subject code
CSS 3: Entrepreneurship.
Lean implementation barriers in the apparel industry in Bangladesh
Authors: Bashar Abul , Hasin Ahsan Akhtar , Sakib Md. Nazmus , Bashar Nabila Binta 
Published: March 2024

PurposeIn the highly competitive business landscape, manufacturing firms need to adopt an effective manufacturing strategy to attain a successful world-class manufacturing status. Over the past few decades, the lean manufacturing (LM) approach has gained recognition as one of the foremost strategies for enhancing performance. However, the implementation of LM poses significant challenges due to several barriers. The purpose of this paper is to investigate the primary barriers to lean implementation within the apparel industry.Design/methodology/approachThis paper used an exploratory study approach, using a three-part structured questionnaire to assess the level of agreement on different lean barriers. The measurement of these barriers was conducted using a five-point Likert scale. Empirical data were collected from 177 apparel companies located in Bangladesh.FindingsThe findings of the research highlight that the primary obstacles to implementing LI include a lack of understanding of the lean manufacturing system (LMS), the manufacturing process, the company culture and resistance from employees.Research limitations/implicationsThis paper could potentially limit the generalizability of this research, as it exclusively examines a single manufacturing sector – the apparel industry.Practical implicationsThis paper will help practitioners in finding solutions to resolve discrepancies between current manufacturing practices and the LMS.Originality/valueThis paper fulfills an identified need to examine the extent of lean adoption within the apparel industry of Bangladesh.
Laboratory evaluation of a nanostructured lubricating grease for tram runflat tires
Authors: Pérez Giraldo Mauricio , Vasquez Mauricio , Toro Alejandro , Buitrago-Sierra Robison , Santa Juan Felipe 
Published: March 2024

Purpose
This paper aims to develop a stable gel-type lubricant emulating commercial conditions. This encompassed rheological and tribological assessments, alongside field trials on the Medellín tram system.

Design/methodology/approach
The gel-type lubricant with graphite and aluminum powder is synthesized. Rheological tests, viscosity measurements and linear viscoelastic regime assessments are conducted. Subsequently, tribological analyses encompassing four-ball and twin disc methods are executed. Finally, real-world testing is performed on the Medellín tram system.

Findings
An achieved lubricant met the stipulated criteria, yielding innovative insights into the interaction of graphite and aluminum powder additives under varying tests.

Originality/value
Novel findings are unveiled regarding the interaction of graphite and aluminum powder additives in tribological, rheological and real-world trials. In addition, the wear behavior of polymers is observed, along with the potential utilization of such additives in tramway systems.
Understanding climate risk externalities through the global supply chains: a framework and review of the literature on existing approaches
Authors: Mora Camille J. , Malik Arunima , Shanmuga Sruthi , Sidhu Baljit 
Published: March 2024

PurposeBusinesses are increasingly vulnerable and exposed to physical climate change risks, which can cascade through local, national and international supply chains. Currently, few methodologies can capture how physical risks impact businesses via the supply chains, yet outside the business literature, methodologies such as sustainability assessments can assess cascading impacts.Design/methodology/approachAdopting a scoping review framework by Arksey and O'Malley (2005) and the PRISMA extension for scoping reviews (PRISMA-ScR), this paper reviews 27 articles that assess climate risk in supply chains.FindingsThe literature on supply chain risks of climate change using quantitative techniques is limited. Our review confirms that no research adopts sustainability assessment methods to assess climate risk at a business-level.Originality/valueAlongside the need to quantify physical risks to businesses is the growing awareness that climate change impacts traverse global supply chains. We review the state of the literature on methodological approaches and identify the opportunities for researchers to use sustainability assessment methods to assess climate risk in the supply chains of an individual business.
The robot grinding and polishing of additive aviation titanium alloy blades: a review
Authors: Xiao Guijian , Zhang Tangming , He Yi , Zheng Zihan , Wang Jingzhe 
Published: March 2024

PurposeThe purpose of this review is to comprehensively consider the material properties and processing of additive titanium alloy and provide a new perspective for the robotic grinding and polishing of additive titanium alloy blades to ensure the surface integrity and machining accuracy of the blades.Design/methodology/approachAt present, robot grinding and polishing are mainstream processing methods in blade automatic processing. This review systematically summarizes the processing characteristics and processing methods of additive manufacturing (AM) titanium alloy blades. On the one hand, the unique manufacturing process and thermal effect of AM have created the unique processing characteristics of additive titanium alloy blades. On the other hand, the robot grinding and polishing process needs to incorporate the material removal model into the traditional processing flow according to the processing characteristics of the additive titanium alloy.FindingsRobot belt grinding can solve the processing problem of additive titanium alloy blades. The complex surface of the blade generates a robot grinding trajectory through trajectory planning. The trajectory planning of the robot profoundly affects the machining accuracy and surface quality of the blade. Subsequent research is needed to solve the problems of high machining accuracy of blade profiles, complex surface material removal models and uneven distribution of blade machining allowance. In the process parameters of the robot, the grinding parameters, trajectory planning and error compensation affect the surface quality of the blade through the material removal method, grinding force and grinding temperature. The machining accuracy of the blade surface is affected by robot vibration and stiffness.Originality/valueThis review systematically summarizes the processing characteristics and processing methods of aviation titanium alloy blades manufactured by AM. Combined with the material properties of additive titanium alloy, it provides a new idea for robot grinding and polishing of aviation titanium alloy blades manufactured by AM.
Strategic governance dynamics in manufacturing firms: navigating operational performance through contractual and relational mechanisms in the face of product complexity
Authors: Um Ki-Hyun 
Published: March 2024

PurposeThis study aims to (1) validate the efficacy of contractual and relational governance in enhancing operational performance and (2) explore the influence of product complexity on the effectiveness of these governance mechanisms, thereby determining the optimal approach for varying levels of product complexity.Design/methodology/approachBy utilizing a comprehensive theoretical framework encompassing transaction cost economics, social exchange theory and contingency theory, this research explores the intricate interplay between governance mechanisms, product complexity and operational performance, drawing insights from a dataset comprising 246 responses within Mainland China’s manufacturing sector. To rigorously test the proposed hypotheses, this study employed a hierarchical regression analysis.FindingsThe findings of this study are summarized as follows: (1) while both contractual governance and relational governance have a significant impact on operational performance, relational governance is found to be more effective than contractual governance in enhancing operational performance; and (2) the moderation effect of product complexity is evident, as it weakens the impact of contractual governance while simultaneously enhancing the positive influence of relational governance on operational performance.Originality/valueThe study uncovers a moderation effect of product complexity on the relationship between governance mechanisms and operational performance. This finding adds an original contribution to the literature by highlighting how product complexity can interact with governance strategies, providing practical insights for industries dealing with varying levels of product complexity.
Performing in green: towards eco-innovation through agility and customer involvement
Authors: Rabal Conesa José , Jiménez Jiménez Daniel , Martínez Costa Micaela 
Published: March 2024

PurposeThis paper shows how organisational agility allows companies to adopt the necessary changes to remain competitive and produce with a lower environmental impact, implying customers in the value chain.Design/methodology/approachThis investigation uses a cross-sectional design to collect data on the study variables from a sample of 260 Spanish manufacturing organisations. Structural equations with PLS are applied to test hypotheses.FindingsResults show that organisational agility is positively related to eco-innovation. Furthermore, eco-innovation results in a positive relationship with organisational performance. Finally, it has been found that customer involvement positively moderates the effect of organisational agility on new green processes and products and makes green product innovations more successful.Practical implicationsConclusions indicate that would be advisable that innovative companies promote capabilities such as organisational agility, and integrating customer involvement throughout their value chain, for developing successful new green products increasing their results with a lower environmental impact. Likewise, the customer’s involvement in eco-innovation projects has been found, in companies with agile behaviours, that could aim to increase their performance, helping to react more quickly to market trends and saving money in product development.Originality/valueThis investigation addresses three gaps previously identified in the literature. Firstly, it covers a lack of research on how agility could foster green innovation and how this could positively affect their performance outcomes. Secondly, it studies a moderating factor, customer involvement, and its effects on the relationship between organisational agility and eco-innovation in product and process and between eco-innovation in product and organisational performance. Thirdly, it introduces dynamic capabilities theory through agility concept to study the dynamic context of the eco-environment.
A new metric for assessing the “S” dimension in environment, social, governance (ESG) for real estate
Authors: Newell Graeme , Marzuki Muhammad Jufri 
Published: March 2024

PurposeESG (Environment, Social, Governance) has taken on increased importance in recent years for all stakeholders, with the S dimension now taking on a stronger focus in the real estate space. This paper proposes a new metric to be used in the S space to assess improvements in aspects such as gender equality and cultural diversity in real estate. It adds to the S metrics currently available to see the more effective delivery of the S dimension into real estate investment decision-making.Design/methodology/approachA new S metric in ESG is proposed and validated. Using this metric, examples regarding gender equality and cultural diversity are assessed among leading real estate players in Australia. This S metric is assessed over a number of time periods to demonstrate the improvements in gender equality and cultural diversity in these major real estate players.FindingsThis new S metric is seen to be highly effective and robust in capturing the changes in various aspects of the S dimension in ESG in the real estate space today; particularly concerning gender equality and cultural diversity. It is clearly able to demonstrate the significant changes in increased participation of women at the more senior leadership levels by leading players in the real estate space.Practical implicationsWith ESG becoming a critical issue in the real estate sector, issues involved in the S space will take on increased significance going forward. This is critical, as the elements of the S dimension such as gender equality and cultural diversity are important aspects for an effectively functioning real estate industry. The S metric developed in this paper can be used for benchmarking purposes over time, as well as between real estate players, between sub-sections within a real estate organisation, and comparing against other industry sectors. It is also relevant in all organisations, and is not just limited to the real estate sector. Additional metrics in the S space are an important development to further empirically assess the effective delivery of the S dimension of ESG in the real estate sector and more broadly.Originality/valueThis paper specifically proposes this new S metric in ESG in the real estate industry. This is a key issue for the real estate industry going forward at all levels, as it will facilitate a more diverse real estate industry and more effective real estate investment decision-making. This S metric is applicable in all organisational sectors where the S dimension of ESG is important.