bluuebunny/crossref_metadata_2025_split huggingface dataset:
Teaching the concept of control under IFRS 15: the effect of a three-step teaching approach and analogy usage
Authors: Lim Ying Zhee , Che Azmi Anna , Ng Tuan Hock 
Published: November 2023

Purpose
This study aims to extend the current literature on International Financial Reporting Standard (IFRS) teaching by examining the argument by Hodgdon et al. (2013) that arranging accounting prescriptions into the level of concept, principle and rules is helpful to students in comprehending the complex set of accounting standards. Besides, the study aims to attest the argument that analogy is a useful tool in teaching, especially when dealing with complex knowledge or concepts.

Design/methodology/approach
The study used a 3 × 2 between-subjects design, which includes the independent variables of the three-step teaching method (concept-only, concept + principle and concept + principle + rules) and the presence or absence of analogy.

Findings
The findings support Hodgdon et al. (2013). However, the combination of Hodgdon et al.’s (2013) technique with analogy resulted in only better-perceived comprehension under the concept-only condition.

Research limitations/implications
There are limitations to the use of analogy as an instructional tool. The reasoning behind an analogy is that it is produced from different fields in which the target and source topics have only some similarity in structure or function. This suggests a limited capacity in which the source topic can be used to fully explain a targeted topic, and thus caution needs to be exercised in the use of analogy as a teaching tool. Additionally, this study uses a perceived understanding of control in IFRS 15. While perceived understanding may likely result in actual comprehension, there is a possibility that this may not be the case. Finally, this study did not consider about how rule comprehensiveness is affected.

Practical implications
The findings of this study provide a useful combination of teaching tools to educators on how to deliver technical business subjects such as accounting effectively.

Originality/value
This paper aims to answer the call by Hodgdon et al. (2013) to verify the effectiveness of teaching IFRS via the three-step approach. In addition, this study extends the literature by examining whether an analogy could be used with the three-step approach to effectively improve students’ understanding of IFRS.
Library instruction and information literacy 2022
Authors: Caffrey Carolyn , Lee Hannah , Withorn Tessa , Galoozis Elizabeth , Clarke Maggie , Philo Thomas , Eslami Jillian , Ospina Dana , Haas Aric , Kohn Katie Paris , Macomber Kendra , Clawson Hallie , Vermeer Wendolyn 
Published: November 2023

PurposeThis paper aims to present recently published resources on library instruction and information literacy. It provides an introductory overview and a selected annotated bibliography of publications organized thematically and detailing, study populations, results and research contexts. The selected bibliography is useful to efficiently keep up with trends in library instruction for academic library practitioners, library science students and those wishing to learn about information literacy in other contexts.Design/methodology/approachThis article annotates 340 English-language periodical articles, dissertations, theses and reports on library instruction and information literacy published in 2022. The sources were selected from the EBSCO platform for Library, Information Science and Technology Abstracts (LISTA), Education Resources Information Center (ERIC), Elsevier SCOPUS and ProQuest Dissertations and Theses. Sources selected were published in 2022 and included the terms “information literacy,” “library instruction,” or “information fluency” in the title, subject terms, or author supplied keywords. The sources were organized in Zotero. Annotations were made summarizing the source, focusing on the findings or implications. Each source was then thematically categorized and organized for academic librarians to be able to skim and use the annotated bibliography efficiently.FindingsThe paper provides a brief description of 340 sources from 144 unique publications, and highlights publications that contain unique or significant scholarly contributions. Further analysis of the sources and authorship are provided.Originality/valueThe information is primarily of use to academic librarians, researchers, and anyone interested as a quick and comprehensive reference to literature on library instruction and information literacy published within 2022.
Artisan social enterprises in Zambia: women leveraging purpose to scale impact
Authors: Edgar Stacey 
Published: November 2023

Purpose
This study aims to provide a contextualized look at the artisan sector in Zambia and asks: What factors contribute to scaling positive impact in artisan ventures in Zambia, and how can these factors be leveraged to promote positive economic, social and environmental outcomes for women and their communities.

Design/methodology/approach
This study uses an explanatory sequential mixed-methods approach to gain a multi-layered understanding of artisan craft social enterprises in Zambia.

Findings
Purpose is found to be the primary driver of social and environmental impact in artisan social enterprises in Zambia, with female leadership a critical factor. Access to finance, markets and resources are also essential to help these organizations achieve their social missions.

Research limitations/implications
While this study provides valuable insights into the artisan sector, its scope was limited to the Zambian context, making the generalizability of the findings to other geographies uncertain.

Originality/value
This research makes a valuable contribution to the literature on social enterprises by highlighting the critical role of female leadership and purpose in driving positive impact in artisan businesses in Zambia. Additionally, the study underscores the importance of understanding the mechanisms through which artisan social enterprises create positive change. The study highlights the importance of artisan craft employment for women in Zambia and illustrates the impact of Zambian artisan ventures, both formal social enterprises and informal businesses, on creating positive social and environmental impacts in the country.
Evaluating the impact of faculty development on employee engagement practices in higher education: analysing the mediating role of professional development
Authors: Luthra Anchal , Dixit Shivani , Arya Vikas 
Published: November 2023

PurposeThe faculties are crucial to education. They should have enough training facilities and be encouraged to actively contribute to high-quality education and successful learning. Faculty engagement and development activities should be explored and included in learning organizations and employee engagement in India. This paper aims to describe higher education as a learning organization. The research will also assess how faculty development programs affect faculty engagement behaviors in these institutions and if professional development mediates this effect, which has not been previously examined.Design/methodology/approachThis study was conducted with quantitative data collected from 267 faculties through reliable and validated adapted questionnaires. Semistructured interviews were conducted with heads and professor-level faculties to gain insights into faculty development and engagement. Partial least squares structural equation modeling technique (PLS-SEM 3.3.6 version) was used to test the conceptually drafted model.FindingsFaculty professional development programs shown to improve higher education faculty engagement and professional progress. The studies also showed that higher education institutions must prioritize faculty development to become learning organizations. Professional development reduced the direct effects of faculty development program (FDP) on faculty engagement. This suggests that professional growth mediates the research.Practical implicationsThis research emphasizes and professional development to boost teacher involvement in B-Schools. Management must design faculty development programs to construct professional development and learning organizations, according to the results. Developing and writing rules that encourage faculty engagement in such internal and external programs would also enhance their academic and administrative abilities and assist higher education institutions become learning organizations.Originality/valueThe study is one of the few to examine the impact of faculty development programs and professional development on faculty engagement in higher education institutions, particularly B-Schools, and its competitive mediating role.
Board Ancestral Diversity and Voluntary Greenhouse Gas Emission Disclosure
Authors: Barg Johannes A. , Drobetz Wolfgang , El Ghoul Sadok , Guedhami Omrane , Schröder Henning 
Published: November 2023

AbstractThis paper examines the relationship between board diversity and firms’ decisions to voluntarily disclose information about their greenhouse gas (GHG) emissions. We focus on board ancestral diversity as a relatively new dimension of (deep‐level) board structure and document that it has a positive and statistically significant effect on a firm's scope and quality of voluntary GHG emission disclosure. The effect goes beyond the impact of more common (surface‐level) dimensions of board diversity and remains robust after addressing endogeneity concerns. In line with the theoretical conjecture that diversity enhances a board's advising and monitoring capacity, we find that the impact of diverse boards is stronger in more complex firms and in firms with low levels of institutional ownership. Overall, our findings provide evidence for board diversity being a relevant governance factor in corporate environmental decision making.
ChatGPT Undermines Human Reflexivity, Scientific Responsibility and Responsible Management Research
Authors: Lindebaum Dirk , Fleming Peter 
Published: November 2023

AbstractWith ChatGPT being promoted to and by academics for writing scholarly articles more effectively, we ask what kind of knowledge does ChatGPT produce, what this means for our reflexivity as responsible management educators/researchers, and how an absence of reflexivity disqualifies us from shaping management knowledge in responsible ways. We urgently need to grasp what makes human knowledge distinct compared with knowledge generated by ChatGPT et al. Thus, we first explain how ChatGPT operates and unpack its intrinsic epistemological limitations. Using high‐probability choices that are derivative, ChatGPT has no stake in the knowledge it produces and is thus likely prone to offering irresponsible outputs. By contrast, genuine human thinking—embodied in a contingent socio‐cultural setting—uses low‐probability choices both ‘inside’ and ‘outside’ the box of training data, making it creative, contextual and committed. We conclude that the use of ChatGPT is wholly incompatible with scientific responsibility and responsible management.
Laparoscopic and hysteroscopic findings in women with sub‐fertility and tuberculosis: A case series
Authors: Mondal Rana , Jaiswal Neha , Bhave Priya , Mandal Priyadarshi 
Published: November 2023

AbstractObjectiveEvaluation of hysteroscopic and laparoscopic findings in subfertile women predictive of tuberculosis.DesignRetrospective case series analysis.SettingTertiary hospital in India.PopulationA retrospective analysis of 16 784 subfertile women who had undergone diagnostic hysterolaparoscopy (DHL) was conducted between February 2014 and June 2021.MethodsHistopathological evidence, acid‐fast bacilli (AFB), culture and GeneXpert MTB/RIF assay were used to diagnose female genital tuberculosis (FGTB). Various hysteroscopic and laparoscopic findings were analysed, and a binary logistic regression assessed associations between these findings and positive diagnostic outcomes.Main outcome measuresVarious hysteroscopic and laparoscopic findings correspond to tubercular manifestation.ResultsOf the 16,784 patients, 1083 had hysteroscopy and laparoscopy findings suggestive of tuberculosis, and 309 were diagnosed with FGTB based on diagnostic tests. Logistic regression identified variables strongly predictive of positive status outcomes; tuberculous abdomino‐pelvic adhesions of various grades, isthmo‐ampullary block, tubercle, tubo‐ovarian mass, tuberculous hydrosalpinx, complete tubal destruction, tubal diverticula and rigid tube emerged as strong predictors.ConclusionsLogistic regression‐derived predictors, alongside specific laparoscopic and hysteroscopic findings, can enhance diagnostic accuracy and clinical decision‐making to start antitubercular therapy in subfertile women.
Environmental and socio‐economic effects of industrial gold mining: Evidence from household data in Burkina Faso
Authors: Ouoba Youmanli , Belem Daouda , Sossou Marius Kouamé 
Published: November 2023

AbstractThe growing of mining sector is generally accompanied by socio‐economic and environmental consequences. Most previous work has either analyzed economic, social, or environmental effects without considering all three dimensions of sustainable development at once. Similarly, the perceptions of the populations living near mining companies are not widely considered in these studies. The objective of this paper is to analyze the populations' perception of the effects of industrial gold mining on environment (noise, air pollution, and land degradation), social (prostitution, banditry, and alcoholism), and household income in Burkina Faso. A probit model is used on a sample of 251 households living near four industrial mining sites. The results show that mining activity has contributed to improve the per capita income of the households surrounding certain industrial mining sites. However, it has contributed to a decline in the quality of life of the households due to noise and air pollution and social problems such as banditry. The government must protect mining areas from banditry and support households with local economic infrastructure to avoid a drop in their income after the mines close.
Down payment requirements and house prices: Quasi‐experiment evidence from Shanghai
Authors: Shen Haopeng , Zhou Hang , Zhou Zhengyi 
Published: November 2023

AbstractUsing the regression discontinuity design, a quasi‐experiment approach, this paper establishes a causal relationship between the down payment requirement and house prices by exploiting a unique institutional background in Shanghai. In the unique setting, the required minimal down payment ratio jumps at the Inner Ring, a circular elevated highway, from 50% to 70% for a large group of buyers. With transaction level data from the largest real estate broker in Shanghai, we find that a lower required down payment ratio increases the apartment price by 138.8 thousand RMB, around 3.71% of the average transaction price.
Effects of lycopene on the growth performance, meat quality, and antioxidant capacity of broiler chickens challenged with aflatoxin B1
Authors: Ma Huimin , Chen Qi , Yang Haiming , Wan Xiaoli 
Published: November 2023

AbstractThe present study aimed to investigate the effects of dietary lycopene (LYC) supplementation on the growth performance, meat quality, and antioxidant capacity of breast muscle in aflatoxin B1 (AFB1)‐challenged broilers. A total of 192 1‐day‐old healthy Arbor Acres broilers were randomly assigned to 3 treatments, each with 8 replicates (8 broilers per replicate). The broilers of the three treatments were fed a basal diet (control), a basal diet supplemented with 100 µg/kg AFB1 (CA), and a basal diet supplemented with 100 µg/kg AFB1 and 200 mg/kg LYC (CAL). The results demonstrated that the AFB1 diet increased the feed‐to‐gain (F/G) ratio (p < 0.05), yellowness and shear force of breast muscle (p < 0.05), and protein carbonyl (PC) content (p < 0.05) while decreasing the average daily gain (ADG) (p < 0.05), redness of breast muscle (p < 0.05), glutathione peroxidase activity (p < 0.05), and ability to clear OH· from breast muscle (p < 0.05) in comparison to the control group. Dietary LYC supplementation significantly decreased the F/G ratio (p < 0.05), yellowness and shear force (p < 0.05), and the content of PC and hydrogen peroxide (p < 0.05) while significantly increasing the ADG (p < 0.05), redness of breast muscle (p < 0.05), and ability of breast muscle to clear ABTS·+ (p < 0.05) compared to the CA diet. In conclusion, LYC can alleviate the negative impacts of AFB1 on the growth performance, meat quality, and antioxidant capacity of breast muscle in broilers.Practical ApplicationLYC, as a popular antioxidant, is beneficial to the growth and health of animals. The detailed application effects are still being investigated. In this study, by adding LYC to an AFB1‐contaminated diet, it was found that LYC could alleviate the adverse effects of AFB1 on the growth performance, meat quality, and muscle antioxidant capacity of broilers. These findings can provide a reference for the application of LYC and similar plant‐derived materials in animal production.
Association of elevated serum carbohydrate antigen 19‐9 levels with extensive interstitial lung disease in patients with systemic sclerosis: A cross‐sectional study
Authors: Hirose Hikaru , Higuchi Tomoaki , Takagi Kae , Tochimoto Akiko , Ichimura Yuki , Katsumata Yasuhiro , Harigai Masayoshi , Kawaguchi Yasushi 
Published: November 2023

AbstractAimTo assess the usefulness of carbohydrate antigen 19‐9 (CA19‐9) as a biomarker for systemic sclerosis‐associated interstitial lung disease (SSc‐ILD), using serum samples and clinical parameters of patients with SSc.MethodsPatients with SSc admitted to Tokyo Women's Medical University Hospital between 2010 and 2021 and those who underwent chest computed tomography (CT) were included. Patients were diagnosed with ILD based on chest CT findings, and SSc‐ILD was categorized as either a limited or extensive disease based on chest CT and pulmonary function test findings. Serum CA19‐9 levels were measured in 56 patients with SSc and in 32 healthy individuals. Additionally, we evaluated the difference in serum CA19‐9 levels between the groups, the correlation with ILD area and pulmonary function, and discriminative performance to diagnose extensive ILD.ResultsOf the 56 patients with SSc, 40 (71.4%) had ILD, and 17 (30.4%) were classified as having extensive disease. Serum CA19‐9 levels were significantly elevated in patients with extensive disease compared to those with limited disease (median [interquartile range]: 25.7 U/mL [10.1–50.8] vs. 8.8 U/mL [4.5–17.6], p = .02) and correlated with ILD area (r = .30, p = .02). There was no significant correlation between serum CA19‐9 level and pulmonary function. The cutoff of CA19‐9 for the diagnosis of the extensive disease was determined to be 19.8 U/mL, with a sensitivity of 64% and specificity of 82% and an area under the curve of 0.74 (95% confidence interval 0.58–0.90).ConclusionThe serum CA19‐9 level may be a useful marker for identifying patients with SSc‐ILD with extensive disease.
Age‐related nitration/dysfunction of myogenic stem cell activator HGF
Authors: Elgaabari Alaa , Imatomi Nana , Kido Hirochika , Nakashima Takashi , Okuda Shoko , Manabe Yoshitaka , Sawano Shoko , Mizunoya Wataru , Kaneko Ryuki , Tanaka Sakiho , Maeno Takahiro , Matsuyoshi Yuji , Seki Miyumi , Kuwakado So , Zushi Kahona , Daneshvar Nasibeh , Nakamura Mako , Suzuki Takahiro , Sunagawa Kenji , Anderson Judy E. , Allen Ronald E. , Tatsumi Ryuichi 
Published: November 2023

AbstractMechanical perturbation triggers activation of resident myogenic stem cells to enter the cell cycle through a cascade of events including hepatocyte growth factor (HGF) release from its extracellular tethering and the subsequent presentation to signaling‐receptor c‐met. Here, we show that with aging, extracellular HGF undergoes tyrosine‐residue (Y) nitration and loses c‐met binding, thereby disturbing muscle homeostasis. Biochemical studies demonstrated that nitration/dysfunction is specific to HGF among other major growth factors and is characterized by its locations at Y198 and Y250 in c‐met‐binding domains. Direct‐immunofluorescence microscopy of lower hind limb muscles from three age groups of rat, provided direct in vivo evidence for age‐related increases in nitration of ECM‐bound HGF, preferentially stained for anti‐nitrated Y198 and Y250‐HGF mAbs (raised in‐house) in fast IIa and IIx myofibers. Overall, findings highlight inhibitory impacts of HGF nitration on myogenic stem cell dynamics, pioneering a cogent discussion for better understanding age‐related muscle atrophy and impaired regeneration with fibrosis (including sarcopenia and frailty).
Integrative multi‐omics analysis reveals the critical role of the PBXIP1 gene in Alzheimer's disease
Authors: Zhang Jingyun , Sun Xiaoyi , Jia Xueqing , Sun Binggui , Xu Shijun , Zhang Weiping , Liu Zuyun 
Published: November 2023

AbstractAlzheimer's disease (AD) is a neurodegenerative disorder, and its strongest risk factor is aging. A few studies have explored the relationship between aging and AD, while the underlying mechanism remains unclear. We assembled data across multi‐omics (i.e., epigenetics, transcriptomics, and proteomics, based on frozen tissues from the dorsolateral prefrontal cortex) and neuropathological and clinical traits from the Religious Orders Study and Rush Memory and Aging Project (ROSMAP). Aging was assessed using six DNA methylation clocks (including the Horvath clock, Hannum clock, Levine clock, HorvathSkin clock, Lin clock, and Cortical clock) that capture mortality risk in literature. After accounting for age, we first identified a gene module (including 263 genes) that was related to the integrated aging measure of six clocks, as well as three neuropathological traits of AD (i.e., β‐amyloid, Tau tangles, and tangle density). Interestingly, among 20 key genes with top intramodular connectivity of the module, PBXIP1 was the only one that was significantly associated with all three neuropathological traits of AD at the protein level after Bonferroni correction. Furthermore, PBXIP1 was associated with the clinical diagnosis of AD in both ROSMAP and three independent datasets. Moreover, PBXIP1 may be related to AD through its role in astrocytes and hippocampal neurons, and the mTOR pathway. The results suggest the critical role of PBXIP1 in AD and support the potential and feasibility of using multi‐omics data to investigate mechanisms of complex diseases. However, more validations in different populations and experiments in vitro and in vivo are required in the future.
I'd do anything, but I won't do that: Job crafting in the management accounting profession
Authors: Horton Kate E. , Wanderley Claudio de Araujo 
Published: November 2023

AbstractWe examine management accountants' attempts to customise their roles through job crafting behaviour. In a field survey of 284 professional management accountants, we show that role identity conflicts are associated with attempts to narrow/sideline tasks and relationships in order to achieve greater fit. We also identify two key moderators of this behaviour, namely job discretion and business involvement. Our findings contribute to discussions on how and why accountants self‐initiate changes to their roles and the boundary factors that shape these actions. In doing so, we challenge current perspectives on business partnering by exposing a dark side of high business involvement.