bluuebunny/crossref_metadata_2025_split huggingface dataset:
Managerial understanding of corporate social responsibility in Nepal
Authors: Chapagain Bal Ram , Bajracharya Pushkar , Adhikari Dev Raj , Gautam Dhruba Kumar 
Published: October 2023

Purpose
Considering the ongoing debate regarding the roles of business in society, this paper aims to examine the managerial understanding of corporate social responsibility (CSR) in Nepal.

Design/methodology/approach
This study uses explanatory sequential design under mixed methods of research. First, the questionnaire survey method was used to collect data from 168 managers of listed companies in Nepal. Second, semistructured interviews were conducted with 20 senior-level managers of listed companies to verify the results obtained from the survey and to gain a deeper understanding of the phenomena.

Findings
The survey results show that managerial understanding of CSR is mainly guided by the notions of corporate philanthropy, stakeholder approach and political CSR, respectively. However, the managerial understanding vis-à-vis political CSR and corporate philanthropy were found to be remarkably positively influenced by the firm’s size, whereas the stakeholder perspective was widely held by the managers regardless of their firm’s size. The interview results largely substantiated questionnaire survey findings and further revealed vivid dimensions within the philanthropic approach, stakeholder approach and political CSR.

Practical implications
Given the recent legal provisions vis-à-vis mandatory CSR spending in Nepal, the policymakers may devise and update common core and firm-size-specific informational, fiscal-economic, legal and partnering instruments based on the findings of this study. Besides, companies may go for appropriate institutional arrangements for CSR as needed.

Originality/value
The reaffirmation of conventionally accepted roles and the approval of relatively nascent political roles of business in a distinct socio–political–legal–economic context of Nepal can be an important contribution to the literature.
Institutional imbalance moderating the linkage between GVC participation and economic growth: empirical evidence
Authors: Sharma Sharadendu , Arora Rahul 
Published: October 2023

PurposeParticipation in global value chains (GVCs) is increasingly related to the economic growth of any country. The conceivable beneficial impact of GVCs on economic growth differs across countries and could be modified with the countries' domestic institutional arrangements. However, ignoring the complementarity between the components of institutional quality led to ignorance of the institutional imbalance present in the country. Hence, the primary purpose of this study is to examine the role of institutional imbalance as a moderating variable between GVC participation and economic growth from 2000 to 2018.Design/methodology/approachTo address the issue of endogeneity among the variables in the model, the study employs the generalized methods of moments (GMM) as an econometric analysis method.FindingsThe study finds that well-functioning domestic institutions facilitate the positive impact of GVC participation on economic growth. Conversely, an increased institutional imbalance harms the relationship between GVC participation and economic growth. These findings emphasize a balanced portfolio of institutional components. It advocates the holistic development of each component to reap greater benefits for GVC participation for any country. The study highlights that the weakness in one of the components must be addressed rather than substituted by increasing the strength of another component.Research limitations/implicationsThe policies should be framed to improve the weakest component first, followed by other components of institutional quality. Simultaneous reforms involving all the dimensions of institutional quality would smoothen the path of transforming GVCs trade to the country's economic development. Additionally, the high institutional imbalance can provide a bird's eye view to policymakers to work on specific aspects of institutional quality more rigorously.Originality/valueThe existing literature has used a combined measure of institutional quality as a mediator variable while measuring the impact of GVC participation on economic growth. While using a combined measure, it ignores the complementarity among its components. Assuming substitutability among various components may lead to an incorrect estimation. Using the arguments proposed by Bolen and Sobel (2020), the present study considers the existence of complementarity among various components of institutional quality. It calculates the institutional imbalance used as a moderating variable while estimating the impact of GVC participation on economic growth.
Does the sun ‘shine’ on utility firms? Evidence from pollution control bonds and overinvestment relationship
Authors: Khiari Cyrine , Khanchel Imen , Lassoued Naima 
Published: October 2023

Purpose
This study aims to investigate the impact of pollution control bonds (PCBs) on overinvestment within utility firms.

Design/methodology/approach
This empirical study analyzes a data set comprising 215 US energy firms observed from 2011 to 2021, using the ordinary least square regression with standard errors adjusted for firm-level clustering.

Findings
The study reveals a negative relationship between PCBs and overinvestment, indicating that PCBs are an effective tool in curbing excessive investment. Additionally, it demonstrates that chief executive officer (CEO) overconfidence diminishes the influence of PCBs on overinvestment. These findings remain robust across various metrics for measuring overinvestment and CEO overconfidence, as well as when alternative estimation methods are used. These results align with insights derived from agency theory and upper echelon theories.

Research limitations/implications
Regulators are encouraged to actively promote the use of PCBs as a financing tool for environmentally focused initiatives. To achieve this, regulatory bodies should enhance their presence within the utility sector, particularly in regions grappling with higher pollution levels. This requires the implementation of strategic policies and regulatory frameworks aimed at mitigating excessive investments. Simultaneously, policymakers should take proactive measures to introduce financial instruments designed to optimize investment efficiency, thus facilitating eco-friendly projects.

Originality/value
To the best of the authors’ knowledge, this paper holds the distinction of being the first to examine the impact of a specific type of green bond, namely, PCBs, on overinvestment. Furthermore, it contributes to the literature on personality traits, particularly within the context of the upper echelon theory, by investigating the moderating influence of CEO overconfidence.
The impact of working capital management on the profitability of listed halal food and beverage companies
Authors: Umar Umar Habibu , Al-Faryan Mamdouh Abdulaziz Saleh 
Published: October 2023

PurposeThis study investigated how working capital management (WCM) influences the profitability of listed halal food and beverage companies.Design/methodology/approachThe study utilized a sample of 56 listed halal food and beverage companies operating in Indonesia, Malaysia, Saudi Arabia, Pakistan and the United Arab Emirates (UAE). Unbalanced panel data were generated from the Bloomberg database between 2008 and 2021. Besides, the study employed the two-step system generalized method of moments (GMM) technique for the estimation, which can address the models' endogeneity, heteroskedasticity and autocorrelation problems. Also, feasible generalized least square (FGLS) regression was applied to check the robustness of the results.FindingsThe study revealed that the cash conversion cycle (CCC) and accounts receivable period (ARP) significantly reduced firm profitability. Also, the inventory conversion period (ICP) significantly reduced return on assets (ROA) but insignificantly influenced return on equity (ROE). However, the results showed that the accounts payable period (APP) significantly increased firm profitability. These findings are robust to the results obtained by applying FGLS regression.Research limitations/implicationsThe study utilized a sample of only the listed halal food and beverage firms that operate in Indonesia, Malaysia, Saudi Arabia, Pakistan and the United Arab Emirates (UAE).Practical implicationsThe study suggests that the management of listed halal firms should adopt an aggressive policy in managing their working capital in order to enhance their financial performance. This could be attained by lowering CCC when ARP and ICP are reduced and APP is increased.Originality/valueThis study contributes to the literature by providing cross-country empirical evidence showing how working capital and its components affect the financial performance of firms that solely produce or buy and sell halal food and beverage products in five countries.
Testing for monotonicity, linearity and symmetry between trading volume and price returns in the futures markets of agricultural commodities: a discussion on the financial implications
Authors: Panagiotou Dimitrios , Karamanis Konstantinos 
Published: October 2023

PurposeThe aim of this study is to investigate for monotonicity, linearity and symmetry for the price volatility–trading volume relationship in the futures markets of agricultural commodities.Design/methodology/approachEmpirical findings are produced with the use of a highly flexible, nonparametric approach. Data are daily prices and volumes from the commodities of corn, hard red wheat, oats, rice and soybeans.FindingsResults reveal violations of monotonicity locally but not globally. Volume and price volatility have, in all markets, a nonlinear relationship to each other, indicating that the strength of the relationship does not remain constant over the entire joint distribution. Global symmetry is rejected for the markets of oats and hard red wheat but cannot be rejected for the remaining three markets. The latter suggests that large values of good volatility are likely to occur together with high trading volumes, as do large values of bad volatility in these markets.Originality/valueTo the best of the authors’ knowledge, this is the first empirical work to test simultaneously for monotonicity, linearity and symmetry between price volatility and trading volume in the futures markets of agricultural commodities.
Response trait diversity and species asynchrony underlie the diversity–stability relationship in Romanian bird communities
Authors: White Hannah J. , Bailey Joseph J. , Bogdan Ciortan , Ross Samuel R. P.‐J. 
Published: October 2023

Abstract

Biodiversity–stability relationships have frequently been studied in ecology, with the recent integration of traits to explain community stability over time. Classical theory underlying the biodiversity–stability relationship posits that different species' responses to the environment should stabilise community‐level properties (e.g. biomass or abundance) through compensatory dynamics.

However, functional response traits, which aim to predict how species respond to environmental change, are still rarely integrated into studies of ecological stability. Such traits should mechanistically drive community stability, both in terms of community abundance (functional variability) and composition (compositional variability). In turn, whether and how functional or compositional stability scales to affect temporal variation in functional effect traits (a proxy for ecosystem functioning) remains largely unknown, but is key to consistent ecosystem functioning under environmental change.

Here, we explore the diversity–stability relationship in bird communities using annual survey data across 98 sites in central Romania, in combination with global trait databases and structural equation models. We show that higher response trait diversity promotes compositional variability directly, and functional variability indirectly via species asynchrony. In turn, functional variability impacts the temporal stability of effect trait diversity. Multiple facets of diversity and community stability differ between natural forests and agricultural or human‐dominated survey sites, and the relationship between response diversity and functional variability is mediated by land cover.

Further integration of response‐and‐effect trait frameworks into studies of community stability will enhance understanding of the drivers of biodiversity change, allowing targeted conservation decision‐making with a focus on stable ecosystem functioning in the face of global environmental change.
Forensic significance of Roundup Full® II effect on the development of Dermestes maculatus (Coleoptera: Dermestidae) and Lucilia sericata (Diptera: Calliphoridae)
Authors: Zanetti Noelia I. , Centeno Néstor D. 
Published: October 2023

AbstractThe most widely used herbicides in the world are glyphosate formulations. These have been used in self‐poisoning and accidental poisoning. Dermestes maculatus (Coleoptera: Dermestidae) and Lucilia sericata (Diptera: Calliphoridae) are associated with decomposing human and animal remains. The aim of the study was to evaluate Roundup Full® II effects on saprophagous insects´ development. For this, green bottle flies and hide beetles were exposed to different doses of the herbicide. The duration of life cycles was recorded by observations made every 8 and 24 h. To register possible variations in size, external morphology, and female proportion, specimens of all developmental stages were collected. The duration of developmental stages in L. sericata did not change due to the herbicide, but this reduced all size parameters of puparium with pupae inside, the weight of L1, and of adults. The larval stage and total duration in D. maculatus were decreased by the highest dose, while size parameters of hide beetles remained unchanged at all development stages. In both flies and beetles, there was no evidence of abnormal external morphology and the female proportion did not change in response to the herbicide. Finally, this study exhibited an impact on L. sericata and D. maculatus, so the possibility that the herbicide may affect other forensically important species should be considered, but more work is needed. Taxonomic determination could be done as usual; however, caution should be exercised when estimating the postmortem interval. This study represents the first to analyze a glyphosate‐based herbicide associated with Forensic Entomology.
Non‐loading versus loading low‐dose colchicine in acute crystal‐associated arthritis: A double‐blinded randomized controlled study
Authors: Laosuksri Ployrung , Phrintrakul Nathrudee , Gumtorntip Wanitcha , Na‐Nan Kittiya , Wongthanee Antika , Kasitanon Nuntana , Louthrenoo Worawit 
Published: October 2023

AbstractIntroductionThis study aimed to compare the efficacy of non‐loading versus loading low‐dose colchicine in patients with acute crystal‐associated arthritis.Materials and MethodsAll in‐patients who were admitted to Chiang Mai University Hospital with non‐arthritis disease and developed acute crystal‐associated arthritis during admission (within 48 h after arthritis onset) were invited to join this study. The patients were randomized into two groups. Patients in Group I (non‐loading group) and Group II (loading group) received colchicine at 1.2 and 2.4 mg in the first 24 h, respectively. The primary outcome was the patients' pain response at 24 h after treatment.ResultsOf 80 patients, 49 were acute gouty arthritis, and 31 acute calcium pyrophosphate (CPP) arthritis. The mean [95% CI] pain score was no different between Groups I and II at the baseline level (6.46[5.72–7.19] vs. 6.654[5.85–7.44], p = .867) and at 24 h (3.13[2.43–3.82] vs. 3.18[2.42–3.93], p = .907). The proportion of patients with ≥50% pain reduction was not different (57.50% vs. 55.00%, p = .822). Sensitivity analysis among patients with a baseline pain score of ≥4 showed the same pattern of response. Mild diarrhea was common and comparable in both groups. Subgroup analysis according to renal function (eGFR < 60 vs. ≥60 mL/min/1.73 m2) or type of crystals (acute gouty arthritis vs. acute CPP arthritis) also showed the same pattern of response.ConclusionNon‐loading low‐dose colchicine was as effective as loading low‐dose colchicine in patients with acute crystal‐associated arthritis, regardless of renal function or type of crystals.
The effect of shareholder scrutiny on corporate tax behavior: Evidence from shareholder tax litigation
Authors: Donelson Dain C. , Glenn Jennifer L. , McGuire Sean T. , Yust Christopher G. 
Published: October 2023

AbstractThis study examines the effect ofshareholderscrutiny of corporate tax avoidance behavior and its related financial reporting. Specifically, we explore the factors associated with shareholder tax litigation and its effect on the future tax behavior of the sued firm and its peers. We find that sued firms have lower cash and GAAP effective tax rates (ETRs) and engage in extreme tax avoidance before litigation. After litigation, they decrease tax avoidance activities, relative to matched control firms. Peer firms in the same industry as sued firms similarly reduce their level of tax avoidance and the likelihood of extreme tax avoidance after the litigation, relative to control firms. Additional analyses suggest that sued firms change their tax avoidance behavior, rather than merely their tax financial reporting. Finally, the spillover results are strongest for peer firms with the most tax avoidance (i.e., the lowest cash ETRs) when the sued firm's alleged misconduct is revealed.
Importance sampling and Bayesian model comparison in ecology and evolution
Authors: Hudson Dave W. , Hodgson Dave J. , Cant Michael A. , Thompson Faye J. , Delahay Richard , McDonald Robbie A. , McKinley Trevelyan J. 
Published: October 2023

Abstract

Bayesian approaches to the modelling of ecological systems are increasingly popular, but there are competing methods for formal model comparisons. Here, we focus on the task of performing multimodel inference through estimating posterior model weights, which encompasses uncertainties in the choice of competing model structure into the inference outputs.

Model‐based approaches such as reversible‐jump Markov chain Monte Carlo (RJ‐MCMC) are flexible and allow multimodel inference, but can be complex to implement and optimise, and so we translate a model‐based approach for ecological applications using Importance Sampling to estimate the marginal likelihood of the data given a particular model. This approach allows for model comparison through the estimation of Bayes' Factors or interpretable posterior model probabilities, yielding model weights that facilitate multimodel inference through Bayesian model averaging.

We demonstrate Importance Sampling with two case study investigations in animal demography: censused analysis of banded mongoose (Mungos mungo) survival where missing data are uncommon, and capture–mark–recapture analysis of European badger (Meles meles) survival where data are commonly missing.

We compare outcomes of the model comparison using the Importance Sampling approach to those obtained through single‐model inference approaches using Deviance information criteria and the Watanabe–Akaike information criteria. The results of the Importance Sampling method aligns with RJ‐MCMC model comparisons while often being more straightforward to fit and optimise, particularly if the competing models are non‐nested.
Systematic review of the efficacy and purpose of student surgical interest groups
Authors: Murphy Victoria L. , Chao Phillip , Koea Jonathan , Srinivasa Sanket 
Published: October 2023

AbstractBackgroundThere is concern around projected unmet need in the surgical workforce internationally. Current barriers to medical students pursuing surgical careers include lack of early exposure, low confidence in surgical skills, and perceived lifestyle barriers.This review aimed to examine both the purpose of student surgical interest groups (SIGs) globally, and their effect on metrics representing student surgical career interest. barriers.MethodsMEDLINE, EMBASE, PubMed, and Google Scholar were searched for papers analysing surgical interest group purpose and efficacy. Risk of bias was assessed for survey‐based papers using a 20‐point checklist. Descriptive analysis was performed based on qualitative data.ResultsTwenty‐eight papers were included in the analysis including 13 surveys. These were of moderate quality. The analysed SIGs had 100–1000 student members and a diverse range of funding sources. Purpose of SIGs was described by 26 of 28 papers with common themes including promotion of surgical career choice and developing theoretical/practical surgical skills. Common initiatives of SIGs included surgical lectures/teaching and practical skills workshops. Data from 15 papers analysing efficacy of SIGs suggested they positively influenced self‐reported student interest in surgical careers (78.6%) and confidence in surgical knowledge (80%), as well as confidence in practical skills, knowledge about surgical careers/lifestyle, mentorship opportunity, and research involvement.ConclusionStudent SIGs make a unique contribution to early medical student experience through positive effect on promoting surgical careers. They target relevant metrics such as surgical knowledge and confidence that are known to influence surgical career choice in the modern surgical landscape.
Conceptualising US Immigration Detention as Carceral Real Estate
Authors: Martin Lauren L. 
Published: October 2023

AbstractThe US Immigration and Customs Enforcement operates the largest detention system in the world, holding over 35,000 people in October 2023. The vast majority of this capacity is outsourced to corrections firms, particularly the two largest, CoreCivic and GEO Group. This article analyses how private corrections firms finance US immigrant detention capacity as a specialised asset class of government real estate. To understand the emergence of “carceral real estate”, I bring political geographies of migration into conversation with economic geographies of real estate. In doing so, I argue that creating “carceral real estate” enables the abstraction and valuation of migrant life as rent and, in turn, presumes a continuously flowing, fungible migrant population. In this context, migrants valued as underpaid labour in the wider economy are re‐valued for their unproductivity in detention. And yet this idealised geography of human and economic flows never fully materialises, but is instead rife with volatility, disruption, and political contestation. The article closes by discussing implications for abolition geographies.
Sibling effects on problem and prosocial behavior in childhood: Patterns of intrafamilial “contagion” by birth order
Authors: Chi Zhaotian , Malmberg Lars‐Erik , Flouri Eirini 
Published: October 2023

AbstractWe investigated longitudinal relations between siblings' problem and prosocial behavior, measured by the Strengths and Difficulties Questionnaire, among different sibship sizes in the UK's Millennium Cohort Study. We identified 3436 families with two children and 1188 families with three children. All children (cohort members and their older sibling [OS]) had valid data on behavior at two time points (in 2004 and 2006). Using structural equation model, we found that for internalizing and externalizing problems, OSs (MOS1 = 6.3 years, MOS2 = 9.1 years at T1) exerted a dominant effect on younger siblings (Mage = 3.12 years at T1; 49.7% boys) across sibship sizes. For prosocial behavior, there was OS dominance in two‐child families and youngest sibling dominance in three‐child families.