bluuebunny/crossref_metadata_2025_split huggingface dataset:
Preventing financial statement fraud in the corporate sector: insights from auditors
Authors: Mandal Abinash , S Amilan 
Published: September 2023

Purpose
This study aims to examine how auditors perceive the influence of crucial fraud prevention factors in deterring financial statement fraud within the corporate sector. Additionally, this research explores the mediating effect of fraud awareness in elucidating the impact of ethical leadership and internal control systems on preventing financial statement fraud.

Design/methodology/approach
The study used an online survey, targeting a sample of 141 professionally qualified auditors with at least one year of practical experience in the field. The researchers used “Structural Equation Modeling (SEM)” to examine relationships between latent variables using partial least squares structural equation modeling. The study investigated the impact of whistleblowing systems, fraud awareness, ethical leadership, internal control systems and corporate governance on fraud prevention.

Findings
This research finding provides evidence to the corporate sector by establishing the significance of fraud awareness as the most influencing factor in preventing financial statement fraud. Furthermore, the combined explanatory variables account for 77.4% of the overall variance in financial statement fraud prevention. The study reveals a partial mediation effect of fraud awareness on the relationship between the internal control system and financial statement fraud prevention.

Practical implications
This research finding may assist in developing an effective fraud prevention programme to mitigate fraud instances and improve financial reporting quality. In the corporate sector, each organisation should clearly specify the policies on whistleblowing systems, fraud awareness training, internal control systems and corporate governance. To foster a comprehensive fraud prevention programme, the leaders should enforce these policies with employee support.

Originality/value
This research integrated crucial elements to develop a new theoretical framework for investigating financial statement fraud prevention within the corporate context. Accordingly, this research framework provides a more in-depth explanation of preventing financial statement fraud from an auditor’s perspective. Additionally, this research is the first to explore the mediating role of fraud awareness in influencing the effectiveness of the internal control system in preventing financial statement fraud.
Information systems research on mergers and acquisitions: a systematic literature review
Authors: Aboagye-Darko David , Attuquayefio Samuel Nii Boi , Ankomah Nathaniel , Okronipa Amanda Quist , Nyame Jones Yeboah 
Published: September 2023

PurposeThus, this study aims to determine the status-quo of research on the role of IT in M&A from 2010 to 2022 by providing a summative meta-analysis of this phenomenon.Design/methodology/approachThis study presents a meta-analysis of mergers and acquisitions (M&A) research in information systems (IS), aimed at accounting for themes in M&A literature over the past 13 years, research methodology, research frameworks, level of analysis and geographical distribution. A total of 47 articles from 24 peer review articles and 23 conference publications were analyzed from 2010 to 2022.FindingsFindings of the study suggest that M&A research in IS emphasizes IS integration at the expense of other under-explored dimensions such as M&A context, stakeholder involvement and within-firm conditions. Although studies on M&A have increased over the past 10 years, a significant number of studies have not been underpinned by models and theories. Also, a large number of studies adopted the qualitative approach as research methodology compared to quantitative, design science and mixed methods.Originality/valueThis study contributes to the literature on M&A in IS by proposing an M&A in IS research framework that bridges the gap between existing and future studies on M&A in IS research by shedding more light into well research areas and opportunities for further studies.
Socially responsible life cycle assessment: organizational activity for the greater good
Authors: Ertz Myriam , Kashav Shashi , Zeng Tian , Sun Shouheng 
Published: September 2023

Purpose
Traditionally, life cycle assessment (LCA) has focused on environmental aspects, but integrating social aspects in LCA has gained traction among scholars and practitioners. This study aims to review key social life cycle assessment (SLCA) themes, namely, drivers and barriers of SLCA implementation, methodology and measurement metrics, classification of initiatives to improve SLCA and customer perspectives in SLCA.

Design/methodology/approach
A total of 148 scientific papers extracted from the Web of Science database were used and analyzed using bibliometric and content analysis.

Findings
The findings suggest that the existing research ignores several aspects of SCLA, which impedes positive growth in topical scholarship, and the study proposes a classification of SLCA research paths to enrich future research. This study contributes positively to SLCA by further developing this area, and as such, this research is a primer to gain deeper knowledge about the state-of-the-art in SLCA as well as to foresee its future scope and challenges.

Originality/value
The study provides an up-to-date review of extant research pertaining to SLCA.
Looking good or doing good? Define the U.S. university's public mission by analyzing mission statements and strategic planning
Authors: Papadimitriou Antigoni , Schiffecker Sarah Maria 
Published: September 2023

PurposeThis study aimed to find possible answers to whether U.S. universities are merely looking good or doing good regarding their third mission using elements of the triple bottom line (people, planet, prosperity) and the 2030 Agenda.Design/methodology/approachQualitative exploratory empirical study based on an in-depth analysis of publicly available documents (i.e. mission statements and strategic planning) and information from the Impact Rankings 2020 edition (webpages). The study uses a multilevel analysis to capture the parameters “looking good” and “doing good.” The sample consists of 15 U.S. universities.FindingsThe findings demonstrate that universities are looking good in terms of their effort to support their third mission. Data show that all universities covered themes related to people and prosperity in their mission statements and strategic planning. However, when the authors dived into the managerial metrics, KPIs, benchmarks and other evidence to characterize them as doing good, the authors encountered some challenges in identifying evidence. The data suggest that universities most likely participated in the Impact Ranking act as “cherry pickers” and might participate in unproblematic goals for their organization.Originality/valueThe 3Ps and the 17 Sustainable Development Goals used in this study to examine the university public mission never used in other studies. The goal in this study was not to evaluate those universities in terms of looking good and doing good but rather to contribute to the gap in the literature and provide suggestions to university C-suite.
Development of a nutritionally balanced, melt‐in‐the‐mouth chocolate for patients with epidermolysis bullosa
Authors: Nakamura Kosei , Takashima Shota , Nohara Takuma , Watanabe Mika , Natsuga Ken , Ujiie Hideyuki 
Published: September 2023

AbstractEpidermolysis bullosa (EB) is a group of inherited blistering disorders that primarily affect the skin and mucous membranes of the digestive tract, which can lead to poor nutritional status. Dietary supplements and nutritional support methods, such as nasogastric tubes and gastrostomy, have been employed to improve the nutritional status of patients with EB; however, few foods are suitable for enjoyable eating with family and friends. Here, we introduce a nutritionally balanced, melt‐in‐the‐mouth chocolate called andew, which was specifically designed for patients with EB. The andew chocolate is nutritionally superior and melts more easily than traditional chocolates, thus it is suitable for patients with EB, who are prone to oral erosions. Patients responded more favorably to the taste and texture of andew than to those of other dietary supplements. Not only does andew provide nutritional benefits, but it also promotes enjoyable eating with family members and friends, which could positively impact patients' mental health.
Cognitive orientation to daily occupational performance approach in people with multiple sclerosis: A pilot study
Authors: Saeidi Borujeni Mehrdad , Akbarfahimi Nazila , Hosseni Seyed Ali , Karbalaei Nouri Ashraf , Vahedi Mohsen , Ebrahimi Elaheh 
Published: September 2023

AbstractBackgroundMultiple sclerosis is the most important cause of non‐injury‐related disability in young adults. The disease has unknown causes and distresses and affects daily activities. While therapeutic interventions mainly focus on body function and structure to reduce impairment, Cognitive Orientation to Daily Occupational Performance (CO‐OP) is a cognitive approach that provides intervention at the level of activity and participation.PurposeWe aim to examine the effects of CO‐OP approach on fatigue, quality of life, occupational performance, and satisfaction in people living with multiple sclerosis; and to examine whether they could transfer strategies and skills learned during CO‐OP to untrained goals.MethodsA pre‐post design was used. Assessment tools included Montreal Cognitive Assessment, Multiple Sclerosis Impact Scale, Fatigue Impact Scale and the Canadian Occupational Performance Measure. Six individuals living with multiple sclerosis participated in 10 CO‐OP sessions twice a week. The sessions were held in an environment of the participants' choice, along with an extra session added to determine the goals. The study was registered in the ethics committee of University of Social Welfare and Rehabilitation Sciences (IR.USWR.REC.1399.089).ResultsThe performance improved (2‐point positive change) in 12 out of 18 trained goals and in three out of six untrained goals (self‐report). The improvement was maintained at a 3‐month follow‐up assessment. There was a statistically significant difference in Canadian Occupational Performance Measure (χ2 = 11.565, p = 0.003 same for performance and satisfaction scores), Fatigue Impact Scale (χ2 = 7.000, p = 0.030), and Multiple Sclerosis Impact Scale scores over time (χ2 = 9.478, p = 0.009) respectively.ConclusionThe CO‐OP approach has the potential to improve daily activity performance, reduce pain, and improve the quality of life for people living with multiple sclerosis. A definitive randomised controlled trial is required.
Anaerobic methanotrophy is stimulated by graphene oxide in a brackish urban canal sediment
Authors: Pelsma Koen A. J. , van Helmond Niels A. G. M. , Lenstra Wytze K. , Röckmann Thomas , Jetten Mike S. M. , Slomp Caroline P. , Welte Cornelia U. 
Published: September 2023

AbstractAnthropogenic activities are influencing aquatic environments through increased chemical pollution and thus are greatly affecting the biogeochemical cycling of elements. This has increased greenhouse gas emissions, particularly methane, from lakes, wetlands, and canals. Most of the methane produced in anoxic sediments is converted into carbon dioxide by methanotrophs before it reaches the atmosphere. Anaerobic oxidation of methane requires an electron acceptor such as sulphate, nitrate, or metal oxides. Here, we explore the anaerobic methanotrophy in sediments of three urban canals in Amsterdam, covering a gradient from freshwater to brackish conditions. Biogeochemical analysis showed the presence of a shallow sulphate–methane transition zone in sediments of the most brackish canal, suggesting that sulphate could be a relevant electron acceptor for anaerobic methanotrophy in this setting. However, sediment incubations amended with sulphate or iron oxides (ferrihydrite) did not lead to detectable rates of methanotrophy. Despite the presence of known nitrate‐dependent anaerobic methanotrophs (Methanoperedenaceae), no nitrate‐driven methanotrophy was observed in any of the investigated sediments either. Interestingly, graphene oxide stimulated anaerobic methanotrophy in incubations of brackish canal sediment, possibly catalysed by anaerobic methanotrophs of the ANME‐2a/b clade. We propose that natural organic matter serving as electron acceptor drives anaerobic methanotrophy in brackish sediments.
Responsabilité sociale, Performance financière et Durabilité environnementale: Étude de l'effet médiateur de l'innovation managériale et modérateur de la structure industrielle: cas des entreprises manufacturières Tunisiennes
Authors: Kalai Lamia 
Published: September 2023

RésuméAvec le développement de l'industrialisation, les préoccupations environnementales constituent un défi important pour les entreprises industrielles. Notre étude a pour objectif d'étudier la relation entre les stratégies managériales socialement responsables, la durabilité environnementale et la performance financière sur un échantillon constitué de 60 entreprises industrielles tunisiennes sur la période 2013–2021. Les résultats de notre étude ont montré que les stratégies fondées sur la RSE ont un impact positif significatif sur la durabilité environnementale des entreprises agissant pour la légitimité organisationnelle. Par ailleurs, notre modèle montre un coefficient négatif et significatif pour l'indice de structure industrielle, aussi la structure industrielle n'est pas encore favorable aux objectifs de durabilité environnementale et joue un rôle plutôt modérateur sur les stratégies RSE pour les entreprises industrielles tunisiennes. Nos résultats ont montré que les stratégies fondées sur la RSE présentent un impact positif significatif sur la performance financière. L'innovation managériale contribue de façon majeure à la performance de l'entreprise et joue un rôle médiateur sur la relation entre stratégie RSE et performance financière. Notre recherche présente des résultats intéressants poour les politiques gouvernementales et les pratiques managériales. Le concept d'écologie industrielle est mobilisateur dans son principe, néanmoins ce concept reste en perpétuelle métamorphose et son application nécessite l'intégration de plusieurs restructurations organisationnelles.
Early‐life risk factors for food allergy: Dietary and environmental factors revisited
Authors: Zhang Qiaozhi , Zhang Chi , Zhang Yong , Liu Yinghua , Wang Jin , Gao Zhongshan , Sun Jinlyu , Li Qianqian , Sun Jiachen , Cui Xin , Wang Yanbo , Fu Linglin 
Published: September 2023

AbstractThere appears a steep increase in the prevalence of food allergy worldwide in the past few decades. It is believed that, rather than genetic factors, the recently altered dietary and environmental factors are the driving forces behind the rapid increase of this disease. Accumulating evidence has implied that external exposures that occurred in prenatal and postnatal periods could affect the development of oral tolerance in later life. Understanding the potential risk factors for food allergy would greatly benefit the progress of intervention and therapy. In this review, we present updated knowledge on the dietary and environmental risk factors in early life that have been shown to impact the development of food allergy. These predominantly include dietary habits, microbial exposures, allergen exposure routes, environmental pollutants, and so on. The key evidence, conflicts, and potential research topics of each theory are discussed, and associated interventional strategies to prevent the disease development and ameliorate treatment burden are included. Accumulating evidence has supported the causative role of certain dietary and environmental factors in the establishment of oral tolerance in early life, especially the time of introducing allergenic foods, skin barrier function, and microbial exposures. In addition to certain immunomodulatory factors, increasing interest is raised toward modern dietary patterns, where adequately powered studies are required to identify contributions of those modifiable risk factors. This review broadens our understanding of the connections between diet, environment, and early‐life immunity, thus benefiting the progress of intervention and therapy of food allergy.
Environmental persistence of Listeria monocytogenes and its implications in dairy processing plants
Authors: Chowdhury Bhaswati , Anand Sanjeev 
Published: September 2023

AbstractListeriosis, an invasive illness with a fatality rate between 20% and 30%, is caused by the ubiquitous bacterium Listeria monocytogenes. Human listeriosis has long been associated with foods. This is because the ubiquitous nature of the bacteria renders it a common food contaminant, posing a significant risk to the food processing sector. Although several sophisticated stress coping mechanisms have been identified as significant contributing factors toward the pathogen's persistence, a complete understanding of the mechanisms underlying persistence across various strains remains limited. Moreover, aside from genetic aspects that promote the ability to cope with stress, various environmental factors that exist in food manufacturing plants could also contribute to the persistence of the pathogen. The objective of this review is to provide insight into the challenges faced by the dairy industry because of the pathogens’ environmental persistence. Additionally, it also aims to emphasize the diverse adaptation and response mechanisms utilized by L. monocytogenes in food manufacturing plants to evade environmental stressors. The persistence of L. monocytogenes in the food processing environment poses a serious threat to food safety and public health. The emergence of areas with high levels of L. monocytogenes contamination could facilitate Listeria transmission through aerosols, potentially leading to the recontamination of food, particularly from floors and drains, when sanitation is implemented alongside product manufacturing. Hence, to produce safe dairy products and reduce the frequency of outbreaks of listeriosis, it is crucial to understand the factors that contribute to the persistence of this pathogen and to implement efficient control strategies.
Molecular identification and expression analysis of magnetic receptor in Spodoptera frugiperda (Lepidoptera: Noctuidae), an invasive species in China
Authors: Li Jihu , Liu Jianbai , Yi Jiequn , Mao Yongkai , Cheng Yinjie , Lin Mingjiang , Xu Hanliang , An Yuxing , Wu Han 
Published: September 2023

AbstractThe fall armyworm (FAW), Spodoptera frugiperda (Lepidoptera, Noctuidae), has emerged as a highly invasive pest globally in the past decade due to its remarkable migratory capabilities. Magnetic receptors play an important role in the migration and navigation of the animal, but little is known about the molecular mechanism of the magnetic receptors of S. frugiperda (SfMagR). In this study, we successfully cloned the cDNA encoding SfMagR, which has a 396 bp of open reading frame (ORF) encoding 132 amino acids. Phylogenetic analysis revealed a high conservation of magnetic receptors among various animal species, notably demonstrating a 98.4% sequence identity between S. frugiperda and Spodoptera litura, and a 70.3% identity with Homo sapiens, a vertebrate species. Expression analysis conducted across different developmental stages demonstrated SfMagR expression in the egg, larval, and pupal stages of the moth, but exhibited predominate expression in the adult stage, particularly in male adults. Moreover, the tissue expression profile indicated that SfMagR expression primarily occurred within the thorax of the moth, specifically in the thorax excluding the legs and wings. These findings not only provide fundamental data and a molecular foundation for future investigations into the function of SfMagR, but also offer valuable insights for the future management of invasive species.
Inactivation of Tulane virus and feline calicivirus by aqueous ozone
Authors: Choi Joseph Moon , D'Souza Doris H. 
Published: September 2023

AbstractOngoing challenges with reproducible human norovirus cultivable assays necessitate the use of surrogates, such as feline calicivirus (FCV‐F9) and Tulane virus (TV), during inactivation studies. Chlorine alternates used as control strategies include aqueous and gaseous ozone. This study aimed at determining the inactivation of FCV‐F9 and TV by a portable ozone‐generating device. FCV‐F9 (∼8 log PFU/mL) or TV (∼6 log PFU/mL) in sterile‐low‐organic matter‐containing‐water was treated for 0–5 min, or in sterile‐water containing newborn calf serum (high‐organic matter/protein) for 0–38 min with ∼1 ppm ozone (pH 7–6). Infectivity was determined from triplicate treatments using plaque assays. FCV‐F9 titers significantly decreased by 6.07 log PFU/mL after 5 min in ozonated low‐organic‐matter‐containing‐water and was non‐detectable (≤2 log PFU/mL) after 36 min treatments in high‐organic‐matter‐containing water (p < 0.05). TV titers decreased by 4.18 log PFU/mL after 4 min in ozonated low‐organic‐matter water (non‐detectable after 4.5 min) and were non‐detectable after 22.5 min treatments of high‐organic‐matter‐containing water (p < 0.05). Overall, ∼1 ppm aqueous ozone significantly decreased FCV‐F9 by >6 log PFU/mL after 5 min, TV to non‐detectable levels (≤2 log PFU/mL) after 4.5 min and required longer treatments (>32 and >20 min, respectively) for ≥4 log reduction in high‐organic‐matter‐containing water (p < 0.05). For ozone treatment of both viruses, the linear and Weibull models were similar for low‐organic‐load water, though the Weibull model was better for the high‐organic load water. Prior filtration or organic load removal is recommended before ozonation for increased viral inactivation with decreased treatment‐time.
Leuconostoc mesenteroides WHH1141 ameliorates ovalbumin‐induced food allergy in mice
Authors: Gao Kan , Chen Lie , Chen Cailing , Chen Zuoguo , Zhang Qiwen , Fan Qiuling , Li Yanjun , Chen Su 
Published: September 2023

AbstractFood allergy (FA) is acknowledged as a significant public health and food safety issue, due to its manifestation as an amplified immune reaction to food antigens. Recently, probiotics within Lactobacillus and Bifidobacterium have been highlighted as a promising strategy against allergic disease by modulating the balance of Th1/Th2 responses. However, the allergy‐alleviating effects of probiotic Leuconostoc mesenteroides strains are unknown. Therefore, this study investigated the potentials of eleven L. mesenteroides strains on the Th1/Th2 balance in vitro by evaluating the expression patterns of interferon‐gamma (IFN‐γ) (Th1 cytokine) and interleukin‐4 (IL‐4) (Th2 cytokine) in mesenteric lymph node‐derived lymphocytes from ovalbumin (OVA)‐sensitized mice. Among strains, WHH1141 incubation caused the highest IFN‐γ/IL‐4 ratio. Oral administration of WHH1141 (1 × 109 CFU/mL) in the OVA‐induced FA mouse model for 40 days improved the weight loss and FA pathological symptoms and normalized the serum immunoglobulin E levels. Meanwhile, the OVA‐induced elevated gene expressions of cytokines (IL‐4, IL‐5, and IL‐13) and tight‐junction proteins (ZO‐1 and Occludin) and levels of cytokines (IL‐4, IL‐5, and IL‐13) and histamine in the jejunum were restored by WHH1141. Furthermore, WHH1141 reversed the reduced gut microbial diversity and short‐chain fatty acid (SCFA) levels, specifically increased Bacteroidota abundance, and decreased Firmicutes abundance in OVA‐induced mice. Overall, these findings suggest that WHH1141 exerts FA‐alleviating effects on OVA‐induced mice, which is involved with the inhibition of the jejunal Th2 immune responses and the modulation of gut microbiome composition and SCFA productions.Practical ApplicationLeuconostoc mesenteroides WHH1141 with FA‐alleviating potentials may be considered a promising approach in the mitigation of FA symptoms.