bluuebunny/crossref_metadata_2025_split huggingface dataset:
Beyond the operating room: built environment design knowledge supportive of resilient surgical services
Authors: Ransolin Natália , Saurin Tarcisio Abreu , Clay-Williams Robyn , Formoso Carlos Torres , Rapport Frances , Cartmill John 
Published: March 2024

PurposeSurgical services are settings where resilient performance (RP) is necessary to cope with a wide range of variabilities. Although RP can benefit from a supportive built environment (BE), prior studies have focused on the operating room, giving scant attention to support areas. This study takes a broader perspective, aiming at developing BE design knowledge supportive of RP at the surgical service as a whole.Design/methodology/approachSeven BE design prescriptions developed in a previous work in the context of internal logistics of hospitals, and thus addressing interactions between workspaces, were used as a point of departure. The prescriptions were used as a data analysis framework in a case study of the surgical service of a medium-sized private hospital. The scope of the study included surgical and support areas, in addition to workflows involving patients and family members, staff, equipment, sterile instruments and materials, supplies, and waste. Data collection included document analysis, observations, interviews, and meetings with hospital staff.FindingsResults identified 60 examples of using the prescriptions, 77% of which were related to areas other than the operating rooms. The developed design knowledge is framed as a set of prescriptions, examples, and their association to workflows and areas, indicating where it should be applied.Originality/valueThe design knowledge is new in surgical services and offers guidance to both BE and logistics designers.
The IFRS adoption, corporate tax avoidance and the moderating effect of family ownership
Authors: Chakroun Salma , Ben Amar Anis 
Published: March 2024

Purpose
This paper aims to examine the influence of the International Financial Reporting Standards (IFRS) adoption on corporate tax avoidance (CTA). In addition, this study aims to explore whether family ownership moderates the impact of IFRS adoption on CTA.

Design/methodology/approach
The authors used a sample of 1,856 firms from various countries around the world, covering the period between 2010 and 2022. To estimate the proposed econometric models, the authors applied both fixed and random effects regression methods.

Findings
The present findings show that IFRS adoption has a negative impact on CTA, as measured by the effective tax rate and book-tax differences. This negative impact is more pronounced in “common law” countries than in “civil law countries.” Additionally, the authors found that family ownership plays a moderating role by positively affecting the impact of IFRS adoption on CTA.

Practical implications
The findings have practical, regulatory and academic implications for fostering accountability and fairness in taxation. This study suggests that implementing IFRS reduces tax avoidance and emphasizes the need for firms to evaluate the implications of IFRS adoption on their tax-planning strategies. It highlights the importance of aligning financial reporting practices with international standards to enhance transparency and minimize tax avoidance opportunities. The differential impact of IFRS adoption between “common law” and “civil law” countries underscores the role of legal and regulatory frameworks. In addition, family ownership plays a significant role in shaping tax-planning strategies. From an academic perspective, this research provides a foundation for further exploration into the relationship between IFRS adoption and tax avoidance.

Originality/value
The existing literature has predominantly concentrated on examining the effect of IFRS adoption on CTA, and the empirical findings have been inconsistent. This study introduces a novel perspective by considering the moderating influence of family ownership in determining the impact of IFRS adoption on CTA.
Decisions of dual-channel fresh agricultural product supply chains based on information sharing
Authors: Liu Yanping , Yan Bo , Chen Xiaoxu 
Published: March 2024

PurposeThis paper studies the optimal decision-making and coordination problem of a dual-channel fresh agricultural product (FAP) supply chain. The purpose is to analyze the impact of information sharing on optimal decisions and propose a coordination mechanism to encourage supply chain members to share information.Design/methodology/approachThe two-echelon dual-channel FAP supply chain includes a manufacturer and a retailer. By using the Stackelberg game theory and the backward induction method, the optimal decisions are obtained under information symmetry and asymmetry and the coordination contract is designed.FindingsThe results show that supply chain members should comprehensively evaluate the specific situation of product attributes, coefficient of freshness-keeping cost and network operating costs to make decisions. Asymmetric information can exacerbate the deviation of optimal decisions among supply chain members and information sharing is always beneficial to manufacturers but not to retailers. The improved revenue-sharing and cost-sharing contract is an effective coordination mechanism.Practical implicationsThe conclusions can provide theoretical guidance for supply chain managers to deal with information asymmetry and improve the competitiveness of the supply chain.Originality/valueThis paper combines the three characteristics that are most closely related to the reality of supply chains, including horizontal and vertical competition of different channels, the perishable characteristics of FAPs and the uncertainty generated by asymmetric demand information.
Real estate and business fixed assets in the early Islamic economy from a Zakah perspective
Authors: Al-Aifari Zaid , Bulut Mehmet , Kahf Monzer 
Published: March 2024

Purpose
The face value of nonowner-occupied real estate and business fixed assets is excluded from Zakah, according to most Fiqh scholars who argue that it has not been explicitly ordered during the lifetime of Prophet Muhammad (sas). This study aims to test the hypothesis that the role of these properties in the early Islamic economy was insignificant and, therefore, differed from today.

Design/methodology/approach
A qualitative historical analysis of primary Islamic sources and narrations from early Muslim historiography has been conducted to understand real estate sales and rent, construction costs and the number and size of houses owned by the Sahabah. In addition, inheritance reports and land gift records have been examined to obtain relevant information about the value of real estate. As for business fixed assets, the type, number and wealth of craftspeople as well as their tools have been analyzed to reveal their significance in comparison with today.

Findings
The findings of this study confirm the hypothesis that real estate for investment purposes and business fixed assets were quasi-non-existent during the lifetime of the Prophet (sas) and, therefore, irrelevant from a Zakah perspective.

Originality/value
This study intends to be a catalyst for the reconsideration of Zakah on these items of wealth and contributes to the Fiqhi discourse.
Measuring and reporting environmental impacts of dairy farming
Authors: Zamri Inani Husna , Lord Beverley R. , Steenkamp Natasja 
Published: March 2024

Purpose
This study aims to explore farmers’ perceptions of environmental impacts of dairying and their practices towards implementing environmental management accounting (EMA) techniques.

Design/methodology/approach
Semi-structured interviews were held with five dairy farmers in the South Island of New Zealand (NZ).

Findings
Dairy farmers perceive environmental sustainability in dairying as being able to feed people while protecting the environment so that future generations can also enjoy the natural world. Recognising the need to alter their practices to reduce environmental damage they have produced, dairy farmers use some EMA techniques, but the primary motivation is compliance with government regulations. Other motivations for using EMA techniques are high economic returns, maintaining their reputation and self-satisfaction. Barriers to implementing EMA techniques are primarily due to lack of clarity and feasibility of regulations, coercion and inadequate communication by regulators and high compliance costs.

Originality/value
The findings contribute to the current EMA literature by providing a better understanding of EMA practices of dairy farmers in NZ, barriers to implementing EMA and how those barriers could be reduced. It may also help NZ central and local government in developing environmental strategies and policies. Furthermore, this research is expected to help people in the dairy industry to find ways to educate farmers about how the measures that are required can help them to reduce both the environmental impacts and the costs of dairying, thus contributing to sustainable development globally.
Islamic mental health financing schemes for parents with mental disorder children
Authors: Amin Hanudin 
Published: March 2024

Purpose
This study aims to examine the receptiveness of Islamic mental health financing schemes among parents with mental disorder children in Malaysia.

Design/methodology/approach
The innovation diffusion theory (IDT) was used to examine the factors influencing the receptiveness using empirical data from 323 respondents.

Findings
The IDT’s factors, namely, compatibility, relative advantage and simplicity were instrumental in determining the receptiveness.

Research limitations/implications
The usefulness of the results obtained was confined to the theory used as well as the geographical areas chosen.

Practical implications
The results obtained serve as a useful reference guide for Islamic banks in offering these schemes to parents with mental disorder children.

Originality/value
To the best of the authors’ knowledge, this study is the first to test the effects of financial innovation drivers on the proposed Islamic mental health financing schemes in terms of their receptiveness.
Robot skill learning and the data dilemma it faces: a systematic review
Authors: Jiang Rong , He Bin , Wang Zhipeng , Cheng Xu , Sang Hongrui , Zhou Yanmin 
Published: March 2024

Purpose
Compared with traditional methods relying on manual teaching or system modeling, data-driven learning methods, such as deep reinforcement learning and imitation learning, show more promising potential to cope with the challenges brought by increasingly complex tasks and environments, which have become the hot research topic in the field of robot skill learning. However, the contradiction between the difficulty of collecting robot–environment interaction data and the low data efficiency causes all these methods to face a serious data dilemma, which has become one of the key issues restricting their development. Therefore, this paper aims to comprehensively sort out and analyze the cause and solutions for the data dilemma in robot skill learning.

Design/methodology/approach
First, this review analyzes the causes of the data dilemma based on the classification and comparison of data-driven methods for robot skill learning; Then, the existing methods used to solve the data dilemma are introduced in detail. Finally, this review discusses the remaining open challenges and promising research topics for solving the data dilemma in the future.

Findings
This review shows that simulation–reality combination, state representation learning and knowledge sharing are crucial for overcoming the data dilemma of robot skill learning.

Originality/value
To the best of the authors’ knowledge, there are no surveys that systematically and comprehensively sort out and analyze the data dilemma in robot skill learning in the existing literature. It is hoped that this review can be helpful to better address the data dilemma in robot skill learning in the future.
Context‐dependent impact of changes in precipitation on the stability of grassland biomass
Authors: Li Xiangyun , Zuo Xiaoan , Qiao Jingjuan , Hu Ya , Wang Shaokun , Yue Ping , Cheng Huan , Song Zhaobin , Chen Min , Hautier Yann 
Published: March 2024

Abstract

Community stability plays a crucial role in ensuring the consistent provision of ecosystem services despite environmental changes, including alterations in precipitation patterns. Over the past decades, significant progress has been made in understanding the responses of the stability of grassland plant communities and underlying mechanisms, defined as the ratio of the temporal mean biomass to the standard deviation. However, a crucial knowledge gap remains regarding whether the impacts of precipitation on the stability of grassland biomass are contingent upon specific contextual factors.

Here, we examined the stability of above‐ and below‐ground biomass in adjacent grass‐ and shrub‐dominated communities through a 7‐year manipulation experiment involving seven precipitation levels: 20%, 40% and 60% decrease, as well as 20%, 40% and 60% increase in natural rainfall, in addition to ambient precipitation.

We found that the stability of community biomass was influenced by three contextual factors including the magnitude and directionality of precipitation, above‐ and below‐ground biomass and the type of vegetation. In particular, higher and more intense precipitation resulted in higher stability of above‐ground biomass in both grass‐ and shrub‐dominated communities. Conversely, higher precipitation intensity led to decreased below‐ground biomass stability in grass‐dominated communities but increased below‐ground biomass stability in shrub‐dominated communities. Species stability and species asynchrony consistently played a positive role in explaining the stability of above‐ground biomass in both grass‐ and shrub‐dominated communities. However, species asynchrony negatively influenced below‐ground biomass stability in grass‐dominated communities without a comparable effect in shrub‐dominated communities. The preeminent contribution to the total community biomass was identified in the stability of below‐ground biomass, evident in both grass‐dominated and shrub‐dominated communities.

Synthesis. This study highlights that while the specific effects of changes in precipitation may vary depending on the context, the fundamental processes governing biomass stability are consistent. These findings elucidate the desert steppe ecosystems' adaptive response to precipitation variations and emphasize their pivotal role in maintaining ecosystem functions under climatic perturbations.

Read the free Plain Language Summary for this article on the Journal blog.
Comparison of prey fauna in tropical red traps versus temperate whitish traps in carnivorous Drosera indica complex (Droseraceae)
Authors: Tagawa Kazuki , Sando Tomoki , Aoki Masao , Watanabe Mikio 
Published: March 2024

AbstractCertain carnivorous plant species display geographical variation in trap coloration, which may impact interactions with prey. Our study focused on Drosera indica (Droseraceae) in tropical Thailand and its phylogenetically related species Drosera toyoakensis in temperate Japan. Drosera indica in Thailand has green leaf blades with red tentacles when flowering, making the entire trap appear red. In contrast, D. toyoakensis in Japan has green leaf blades with green‐white tentacles when flowering, and the entire trap appears white. Field observations revealed statistically significant differences in taxa and size of prey caught by D. indica and D. toyoakensis. Both species caught small flies, but D. toyoakensis additionally caught larger flies and butterflies, including pollinators. These differences in prey composition may reflect differences in trap coloration that evolved under different selection pressures for capturing prey. However, trap coloration and prey assemblages were influenced by various factors, and further research is required to elucidate their evolutionary significance.
Interventions based on sensory‐hedonic strategies and on nudging to facilitate vegetable and pulses consumption in the school environment
Authors: Kokkorou Margarita , Spinelli Sara , Dinnella Caterina , Monteleone Erminio 
Published: March 2024

AbstractChildhood and adolescence shape lifelong taste preferences and dietary habits, making them crucial periods for promoting healthy and sustainable eating. As students consume up to half of their daily energy intake at school, school interventions can have a significant impact on promoting plant‐based diets. Although the benefits of promoting plant‐based diets on children's and adolescents’ health and environmental sustainability are well established and various studies report promising effects of interventions based on sensory‐hedonic strategies and on nudging in promoting vegetables and pulses in schools, a comprehensive collection of those reports is lacking. Therefore, this systematic review aims to collect published literature on the above interventions in schools that focus on promoting the consumption of vegetables and pulses to children and adolescents. Three databases—PubMed, Scopus, and Web of Science—were searched over all years until March 2022 using pre‐specified terms. From the 10.488 studies identified, a total of 57 studies reporting sensory‐hedonic (e.g., manipulating food sensory properties or their hedonic value) or nudging (e.g., changing the presentation) interventions targeting children and/or adolescents in schools and aiming at promoting vegetables and/or pulses were included. Overall, interventions based on sensory‐hedonic strategies (either enhancing the perception of well‐accepted flavor and texture or manipulating their hedonic value) and on nudging (through incentives and prompts) are effective in promoting vegetables and pulses. A gap in the literature was identified for interventions targeting adolescents and promoting pulses. Finally, multicomponent interventions, rather than using one strategy alone, could be more successful.
Associations of vitamin D receptor activators and calcimimetics with falls and effect modifications by physical activity: A prospective cohort study on the Japan Dialysis Outcomes and Practice Patterns Study
Authors: Murashima Miho , Yamamoto Ryohei , Kanda Eiichiro , Kurita Noriaki , Noma Hisashi , Hamano Takayuki , Fukagawa Masafumi 
Published: March 2024

AbstractIntroductionThis study aimed to examine the associations of vitamin D receptor activators (VDRA) and calcimimetics use with falls.MethodsThis is a prospective cohort study on hemodialysis patients in the Japan Dialysis Outcomes and Practice Patterns Study. We excluded those who were unable to walk. The associations of VDRA or calcimimetics use with falls and effect modifications by physical activity were analyzed using marginal structural models.ResultsIn total, 1875 patients were included. VDRA and calcimimetics use was not associated with falls (risk ratio [95% CI]: 1.13 [0.84–1.51] and 1.02 [0.72–1.44]). The risk ratio for falls associated with VDRA use was lower among those with poor physical activity (p for interaction <0.1).ConclusionsAlthough vitamin D receptor activators and calcimimetics use was not associated with falls, the lower risk ratio for falls with vitamin D receptor activators use among those with poor physical activity suggests that vitamin D receptor activators use might be beneficial among these patients.
Effect of dehydration and pulsed light treatment on decontamination of minced onions: Microbial safety and physicochemical properties
Authors: Gomathi Padma Priya P. , Savitha Srinivasan , Chakraborty Snehasis , Thorat Bhaskar N. 
Published: March 2024

AbstractMicrobial contamination of dehydrated onion products is a challenge to the industry. The study focused on opting for a suitable drying condition for minced onion and exploring the decontamination efficacy of pulsed light (PL) treatment conditions for the dehydrated product. The minced onions were hot air dried at 55–75°C for 280 min. The drying condition selected was 195 min at 75°C with a final water activity of 0.5 and moisture content of 7% (wet basis [w.b.]). The weight losses, browning indexes (BI), shrinkage volumes (%), and thiosulfinate content were considered. The dehydrated product was exposed to PL treatment corresponding to an effective fluence range of 0.007–0.731 J/cm2. A fluence of 0.444 J/cm2 (1.8 kV for 150 s) achieved 5.00, 3.14, 2.96, and 2.98 log reduction in total plate count, yeast and mold count, Bacillus cereus 10876, and Escherichia coli ATCC 43888, respectively. The PL‐treated sample (0.444 J/cm2) produced a microbially safe product with no significant difference in the moisture contents (%w.b.) and water activity (aw) from the untreated dehydrated sample. Further, a 30.9% increase in the BI and a 4.25% depletion in thiosulfinate content were observed after PL treatment. An optimum drying combination (75°C for 195 min) of minced onion followed by decontamination using pulsed light treatment at 0.444 J/cm2 fluence satisfies the microbial safety and quality.Practical ApplicationDehydrated minced onion can be used for dishes requiring low water content and short cooking time. It is helpful during shortages, high price fluctuations, and famines.
Optimization of emulsification conditions with rice bran concentrates for the preliminary formulation of potential vegan dressings and their characterization
Authors: Bonifacino Carla , López Débora N. , Palazolo Gonzalo G. , Panizzolo Luis A. , Abirached Cecilia 
Published: March 2024

AbstractA fraction of rice bran (RB), generated during the brown rice polishing, is utilized to extract oil, resulting in defatted RB (DRB). The aim of this study was to optimize the emulsification conditions to enhance the value of this byproduct by formulating potential vegan dressings and characterizing them. Enzymatic hydrolysis of the starch present in DRB yields the DRB concentrate (DRBC). A central composite design was applied and the results were analyzed using response surface methodology to select optimal conditions for an oil‐in‐water emulsion formula. Two formulations were chosen: one corresponds to the optimal conditions, with 26.5% of oil and 73.5% of DRBC dispersion (eoptimal), and the other one with 21.7% of oil and 78.3% of dispersion (eED8). The eoptimal formulation exhibited significantly lower mean De Brouckere diameter (D4,3) value and higher viscosity when compared with eED8. For both emulsions, the particle size distribution and D4,3 remained unchanged during storage, whereas viscosity decreased, and backscattering (BS) increased. Initially, both emulsions exhibited solid viscoelastic behavior, which was partially lost during quiescent storage. The increase in BS was attributed to particle disaggregation, ultimately leading to the aforementioned change in rheological behavior. In conclusion, although the designed emulsions underwent microstructural changes, they were stable against gravitational separation. To improve stability during quiescent storage, it is suggested to incorporate a thickening agent. Hence, it is propose to procced with the development of a vegan dressing based on the eoptimal emulsion, as it exhibits superior physicochemical properties.