bluuebunny/crossref_metadata_2025_split huggingface dataset:
Revisiting the corporate governance and corporate performance nexus: evidence from value-based metrics
Authors: Yakubu Ibrahim Nandom , Kapusuzoglu Ayhan , Ceylan Nildag Basak 
Published: October 2023

Purpose This study seeks to empirically examine the influence of corporate governance on corporate performance in Ghana.Design/methodology/approach The study employs data from 30 listed firms spanning from 2008 to 2018 and applies the generalized method of moments technique. The authors use economic value added, shareholder value added (SVA) and economic margin (EM) as measures of corporate performance.Findings The findings reveal that the presence of both inside directors and outside (nonexecutive) directors significantly improves corporate performance, lending credence to both the stewardship theory and the agency theory. The inclusion of women on the corporate boards and frequent meetings of the board reduce the economic profits of firms. The authors find that CEO duality impedes corporate performance, supporting the presumption of the agency theory. The study further reveals that audit committee size and ownership concentration positively drive the performance of quoted firms in Ghana.Originality/value Prior studies on corporate governance and firm performance nexus have chiefly adopted traditional accounting-based performance measures such as return on assets and return on equity to evaluate firm performance. However, these indicators are critiqued for being historic and fail to consider firms' cost of equity. In light of the shortcomings of the accounting-based proxies, this study takes a unique direction by using value-based metrics, which are considered superior measures of performance. Besides, to the best of the authors' knowledge, this study provides a first attempt to investigate the link between corporate governance and firm performance using SVA and EM as performance indicators.
The underestimated global warming potential of refrigerant losses in retail real estate: the impact of CO2 vs CO2e
Authors: Kuenzle Chiara , Wein Julia , Bienert Sven 
Published: October 2023

PurposeThis paper investigates the impact of CO2 vs CO2 “equivalents” (CO2e) by analyzing fugitive emissions, with a particular focus on Fluorinated gases (F-gases), arising from refrigerant leakages in buildings. F-gases are an especially powerful set of GHGs with a global warming potential hundreds to thousands of times greater than that of CO2.Design/methodology/approachThe significant impact of CO2e is tested by means of an empirical study with current consumption data from German food retail warehouses. This evaluation involves the analysis of the Carbon Risk Real Estate Monitor's country- and property-type specific pathway, coupled with a paired samples t-test to examine the hypotheses. The assessment is undertaken by evaluating the type of gas and the amount of leakage reported in the baseline year, subsequently converting these values to CO2e units.FindingsOn average, F-gases account for 40% of total building emissions and nearly 45% of cumulative emissions until 2050. In light of ongoing climate change and the rising number of Cooling Degree Days (CDDs), it becomes imperative to assess both the environmental and economic impact of F-gases and to transition toward environmentally friendly refrigerants.Originality/valueThe analysis sheds light on the seldom-addressed threats posed by CO2e emissions stemming from refrigerant losses. By identifying these threats, investors can devise strategies to mitigate potential future costs and carbon risks.
Islamic finance dispute resolutions in the English courts: past experience and an outlook for the future
Authors: Berrahlia Badreddine 
Published: October 2023

Purpose
This paper explores the experience of “Shari’a” as non-state law in the English courts through a historical analysis of past Islamic finance dispute resolutions (IFDRs). This paper aims to propose a conceivable scenario relating to the law applicable in international commercial contracts in the English courts with the emergence of the Hague Principles 2015.

Design/methodology/approach
This paper addresses several issues that have been raised in English case law: doubts about the legal nature of “Shari’a” as non-state law; the limits placed on freedom of choice of “Shari’a” law by the application of a single legal system; and the distinction between application of law and incorporation by reference of “Shari’a” in IFDRs. The paper then analyses the conformity of “Shari’a” with the provisions now used to resolve Islamic finance disputes (trade and investment) in the English courts, using an empirical analysis of The Accounting and Auditing Organization for Islamic Financial Institutions standards.

Findings
The paper provides that, in theory, “Shari’a” standards could play a significant role in IFDRs after Brexit, even though a gap persists in practice because the Hague Principles 2015 have not yet been adopted by the English legal system.

Research limitations/implications
The study focuses on the English courts and shows how the IFDRs could be resolved with the emergence of Hague Principles 2015 in the post-Brexit era.

Originality/value
To the best of the author’s knowledge, this paper appears to be the first paper to provide a conceivable scenario relating to the future of the IFDRs in the English courts.
How Taiwanese contract manufacturers initiate supply chain integration: the effects of bricolage, improvisation and environmental uncertainty
Authors: Lai Hsien-Che , Lee Tai-Yu 
Published: October 2023

PurposeThis study aims to investigate how bricolage and improvisation increase the opportunities for supply chain integration of contract manufacturers. Connecting bricolage/improvisation with resource dependence theory offers an appropriate theoretical lens with which to understand the increasing focus on the view that bricolage and improvisation are feasible ways to create desired resources for contract manufacturers. Such resources can then enhance the autonomy of contract manufacturers in supply chain by building contract manufacturer–supply chain partner relationship interdependencies.Design/methodology/approachGiven that the primary focus of the study was whether and how contract manufacturers respond to resource constraints, namely, bricolage and improvisation and environmental uncertainty as a moderating effect of fastener contract manufacturers' supplier/buyer integration, only firms that had contractual agreements involving manufacturing services for original equipment manufacturer and/or original design manufacture data were included in this population. This study selected a population from a list of 674 fastener firms provided by the Taiwan Industrial Fastener Institute in 2020 using a mailed survey to test the hypotheses. By the beginning of 2022, 165 completed questionnaires were returned, and the total useable sample was 158.FindingsHypotheses are tested using 158 contract manufacturers of the Taiwanese fastener industry. Results show that bricolage can lead contract manufacturers to initiate supplier and buyer integration. The moderating effect of environmental uncertainty further strengthens the above positive relationships. Without the moderating effect of the environmental uncertainty, improvisation leads contract manufacturers to initiate only supplier but not buyer integration. However, when the moderating effect of environmental uncertainty is included, improvisation leads contract manufacturers to initiate only buyer integration.Originality/valueThis finding highlights the importance of the environmental uncertainty when contract manufacturers adopt bricolage/improvisation to initiate supply chain integration.
Evaluation of TPM adoption factors in manufacturing organizations using fuzzy PIPRECIA method
Authors: Vikas  , Mishra Akanksha 
Published: October 2023

PurposeThe aim of this paper states that total productive maintenance (TPM) is an improvement tool which employs the effective utilization of employees in order to enhance the reliability of the equipment in consideration.Design/methodology/approachThis paper identifies and evaluates the factors accountable for the adoption of TPM methodology in manufacturing organizations. Twenty-four factors affecting the TPM implementation are explored and categorized into five significant categories. Afterwards, these identified TPM factors have been evaluated by using a most popular Multi-criteria decision-making (MCDM) approach namely fuzzy pivot pairwise relative criteria importance assessment (F-PIPRECIA).FindingsIn this paper, through application of F-PIPRECIA, “Behavioural factor” is ranked first while “Financial factor” the last. Considering the sub-factors, “Top management support and commitment” is ranked first while “Effective use of performance indices” is ranked the last. A further sensitivity analysis indicates the factors that need higher level of attention.Practical implicationsThe result of current research work may be exploited by the top administration of manufacturing enterprises for assessing their TPM adoption status and to recognize the frail links of TPM application and improve accordingly. Moreover, significant factors of TPM can be identified and deploy them successfully in their implementation procedure.Originality/valueThe conclusion obtained from this research enables the management to clearly understand the significance of each considered factor on the adoption of TPM in the organization and hence, provides effective utilization of resources.
Short video marketing strategy: evidence from successful entrepreneurs on TikTok
Authors: Chen Huan , Ma Dalong , Sharma Bhakti 
Published: October 2023

Purpose
This study aims to delve into entrepreneurs’ perceptions and interpretations of short video marketing on TikTok.

Design/methodology/approach
In light of the study’s exploratory nature, a qualitative approach was used. The authors conducted in-depth interviews with 17 entrepreneurs to uncover their insights on short video marketing via TikTok. Data analysis was carried out using thematic analysis and NVivo, and rigorous measures were in place to ensure the quality of the study.

Findings
This study’s findings suggested that entrepreneurs’ usage of TikTok is customer-oriented, with the purposes of promoting their businesses, generating word-of-mouth and managing customer relationships. As such, the gratification of connection with their audience, entertainment and information provision needs motivate entrepreneurs’ use of TikTok for social media marketing. Additionally, entrepreneurs’ use of TikTok may also contribute to their gratification of creativity and spontaneity needs, which may otherwise be limited in the context of other social media platforms.

Originality/value
This study expands the previous literature on entrepreneurship, social media marketing and the uses and gratification approach by revealing the specifics, nuances and dynamics of TikTok marketing from the entrepreneurs’ emic perspective.
The machine learning framework for traffic management in smart cities
Authors: Tiwari Pulkit 
Published: October 2023

PurposeThe objective of this research work is to design a data-based solution for administering traffic organization in a smart city by using the machine learning algorithm.Design/methodology/approachA machine learning framework for managing traffic infrastructure and air pollution in urban centers relies on a predictive analytics model. The model makes use of transportation data to predict traffic patterns based on the information gathered from numerous sources within the city. It can be promoted for strategic planning determination. The data features volume and calendar variables, including hours of the day, week and month. These variables are leveraged to identify time series-based seasonal patterns in the data. To achieve accurate traffic volume forecasting, the long short-term memory (LSTM) method is recommended.FindingsThe study has produced a model that is appropriate for the transportation sector in the city and other innovative urban applications. The findings indicate that the implementation of smart transportation systems enhances transportation and has a positive impact on air quality. The study's results are explored and connected to practical applications in the areas of air pollution control and smart transportation.Originality/valueThe present paper has created the machine learning framework for the transportation sector of smart cities that achieves a reasonable level of accuracy. Additionally, the paper examines the effects of smart transportation on both the environment and supply chain.
Environmental investment growth (EIG) and corporate cost stickiness in China: substantive or symbolic management?
Authors: Xu Fei , Liu XinZhu , Liu Qian , Zhu XiaoYang , Zhou DuanMing 
Published: October 2023

Purpose
Considering the greenwashing risk of symbolic environmental management, this study aims to distinguish the motivation for environmental investment growth (EIG) from the corporate cost stickiness and anti-stickiness perspectives.

Design/methodology/approach
This study analyzes the impact of substantive and symbolic environmental management on cost stickiness. Subsequently, competing hypotheses are proposed. Finally, empirical tests are conducted on Chinese A-share listed companies from 2010 to 2019.

Findings
EIG significantly improves enterprises’ cost stickiness. The cost of high EIG enterprises does not decrease significantly with a decline in income compared to other enterprises, which is consistent with the motivation for substantive environmental management. Enterprises with high asset specificity and optimistic management expectations show more obvious substantive environmental management. Government and public environmental concerns cause more pronounced substantive environmental management.

Practical implications
An evaluation of corporate environmental responsibility should take into account both what the company has disclosed and what it has actually done.

Social implications
Governments and the public should have a comprehensive understanding of corporate environmental management. They need to strengthen their ability to recognize symbolic environmental management and support substantive environmental management.

Originality/value
Fundamental to the evaluation of corporate environmental responsibility, this study distinguishes the motivations for corporate EIG disclosures from the cost stickiness perspective to avoid the risk of greenwashing. Hypotheses on the impact of substantive and symbolic environmental management on cost stickiness are presented. This study verifies the substantive environmental management characteristics of listed Chinese companies.
Establishing interrelationships and dependencies of critical success factors for implementing offsite construction in the UK
Authors: Obi Lovelin Ifeoma , Arif Mohammed , Lamb Steve Michael , Ashayeri Ilnaz 
Published: October 2023

PurposeThe United Kingdom (UK) construction sector is transforming with increasing confidence in offsite construction (OSC) solutions following its accrued benefits. To sustain this momentum, exploring viable strategies to promote successful OSC implementation is a top priority. This paper aims to identify and establish interrelationships and logical dependencies of critical success factors (CSFs) for implementing OSC on building projects in the UK.Design/methodology/approachThis study utilised a qualitative research approach. Following a critical review of extant literature, brainstorming and focus group sessions were carried out with OSC experts in the UK construction industry to identify and contextualise CSFs for OSC implementation. Interpretive structural modelling (ISM) and matrix impact cross-reference multiplication applied to a classification (MICMAC) were used to analyse and model the interrelationships between the contextualised CSFs.FindingsThe study identified eighteen CSFs for implementing OSC on projects in the UK positioned on seven hierarchical levels and clustered into dependent, linkage and independent factors. The top five CSFs established were client commitment, top management support, adequate OSC knowledge and experience, flexible leadership and flexible business models. These were located at the base of the ISM model, possessing the highest driving powers in facilitating the successful implementation of OSC on projects.Originality/valueThis study established a hierarchical interrelationship and the importance of the CSFs influencing the successful implementation of OSC. This would assist OSC clients and project teams in identifying and prioritising particular areas for strategic actions, which offer advantages in pursuing successful OSC project outcomes in the UK. Previous research on OSC implementation in the UK had not examined CSFs' interrelationships.
Cognitive performance of depressed older people with cognitive decline
Authors: Salazar Ana María , Reyes María Fernanda , Pedraza Olga , Lozano Angela Gisselle , Montalvo María Camila , Rodriguez Fandiño Juan Camilo 
Published: October 2023

Purpose
Different studies relate the presence of depression to lower cognitive performance and higher functional dependence in older people; however, this is not entirely clear. The purpose of this study is to validate the existence between the association of these conditions.

Design/methodology/approach
Cross-sectional and descriptive study was conducted in which the memory, metamemory and global functionality test performance of depressed and non-depressed participants was compared between two groups, one cognitively healthy and other with cognitive decline. The participants were 420 older adults, with an average age of 69 and five years of schooling.

Findings
The importance of describing cognitive performance in older adults with depression may provide evidence to support an adequate differential diagnosis and the design of an adequate future therapeutic plan. Identifying and preventing depression in the elderly can improve health and well-being in the elderly.

Originality/value
Depression is a prevalent and highly disabling disease. When it is suffered by an older person, it is associated with higher mortality, functional dependence, poor physical health, worse quality of life indicators and psychological well-being. In the elderly, the clinical diagnosis of depression is difficult, as it has a high comorbidity and is often confused with other health conditions prevalent during older adulthood.
Acoustic camouflage increases with body size and changes with bat echolocation frequency range in a community of nocturnally active Lepidoptera
Authors: Simon Ralph , Dreissen Alrike , Leroy Helene , Berg Matty P. , Halfwerk Wouter 
Published: October 2023

Abstract

Body size is an important trait in predator–prey dynamics as it is often linked to detection, as well as the success of capture or escape. Larger prey, for example, often runs higher risk of detection by their predators, which imposes stronger selection on their anti‐predator traits compared to smaller prey.

Nocturnal Lepidoptera (moths) vary strongly in body size, which has consequences for their predation risk, as bigger moths return stronger echoes for echolocating bats. To compensate for increased predation risk, larger moths are therefore expected to have improved anti‐predator defences. Moths are covered by different types of scales, which for a few species are known to absorb ultrasound, thus providing acoustic camouflage. Here, we assessed whether moths differ in their acoustic camouflage in a size‐dependent way by focusing on their body scales and the different frequency ranges used by bats.

We used a sonar head to measure 3D echo scans of a total of 111 moth specimens across 58 species, from eight different families of Lepidoptera. We scanned all the specimens and related their echo‐acoustic target strength to various body size measurements. Next, we removed the scales covering the thorax and abdomen and scanned a subset of specimens again to assess the sound absorptive properties of these scales.

Comparing intact specimens with descaled specimens, we found almost all species to absorb ultrasound, reducing detection risk on average by 8%. Furthermore, the sound absorptive capacities of body scales increased with body size suggesting that larger species benefit more from acoustic camouflage. The size‐dependent effect of camouflage was in particular pronounced for the higher frequencies (above 29 kHz), with moth species belonging to large‐bodied families consequently demonstrating similar target strengths compared to species from small‐bodied families. Finally, we found the families to differ in frequency range that provided the largest reduction in detection risk, which may be related to differences in predation pressure and predator communities of these families.

In general, our findings have important implications for predator–prey interactions across eco‐evolutionary timescales and may suggest that acoustic camouflage played a role in body size evolution of nocturnally active Lepidoptera.
From Donald Dewar to Humza Yousaf: The Role of Scotland's First Ministers and the Importance of Political Leadership
Authors: Hassan Gerry 
Published: October 2023

AbstractThe establishment of the Scottish Parliament created new institutions and a political environment which has had lasting implications for Scottish and UK politics, including furthering the rise of the Scottish National Party and the independence question. One central element of this new terrain has been the emergence of the Scottish government and the post of First Minister of Scotland. The latter, the most prominent devolved political position in Scotland, has so far been subjected to little detailed analysis.Drawing on a wide array of material, research and interviews with key individuals, this article explores four aspects: first, the nature of the office of first minister; second, how it has evolved over the past quarter century; third, what various post‐holders have brought to the role; and finally, how they have been influenced by wider contextual factors such as the changing dynamics of party support, electoral competition and intra‐party considerations. The article offers some provisional conclusions about the changing nature of political leadership and the interplay between institutional factors, public opinion and the role of the individual political actors in the twenty‐first century, which has relevance not just for Scotland but further afield.
The Pitfalls of Ascribing Moral Agency to Corporations: Public Obligation and Political and Social Contexts in the Commercial Determinants of Health
Authors: GÓMEZ EDUARDO J. , MAANI NASON , GALEA SANDRO 
Published: October 2023

Policy Points
Government and civil society should be held more accountable for creating food and beverage regulatory policies rather than assigning moral agency to the food and beverage industry.
Nutrition policymaking institutions should ensure civil society's ability to design regulatory policy.
Government policymaking institutions should be isolated from industry interference.