bluuebunny/crossref_metadata_2025_split huggingface dataset:
Impact of mandatory IFRS adoption on foreign direct investment: the moderating role of conflict of interest regulation
Authors: Elhamma Azzouz 
Published: February 2023

PurposeThis paper aims to examine the moderating effect of conflict of interest regulation (CIR) on the relationship between mandatory of International Financial Reporting Standards (IFRS) adoption and foreign direct investment (FDI) in the Middle East and North Africa (MENA) region.Design/methodology/approachThe study was conducted based on panel data from 15 MENA countries during the period 2008–2020. Collected data were analyzed by using the generalized method of moments estimation technique.FindingsThis study results show that both mandatory of IFRS adoption and CIR do not have a significant effect on FDI inflows in MENA region; however, their interaction has a positive and significant effect on FDI inflows. This implies that more development of CIR enhances the impact that mandatory of IFRS adoption has on FDI inflows.Practical implicationsThis study results are very useful to policymakers and regulators in the MENA region. The mandatory of IFRS adoption on its own does not improve significantly FDI inflows. The MENA countries should look inwards into more developed CIR that would support IFRS adoption to attract more FDI.Originality/valueTo the best of the author’s knowledge, this is the first research study to investigate the moderating effect of CIR on the relationship between mandatory of IFRS adoption and FDI inflows. In addition, the empirical researches on the effect of mandatory of IFRS adoption as issued by the International Accounting Standards Board (IASB) on FDI inflows for MENA countries are almost absent.
Unlocking the complementary effects of multiple strategic orientations on firm performance: an interplay of entrepreneurial, sustainability and market orientation
Authors: Khizar Hafiz Muhammad Usman , Iqbal Jawad , Khalid Junaid , Hameed Zahid 
Published: February 2023

PurposeThis study aims to investigate how the interplay of multiple strategic orientations influences the growth-based performance of small and medium enterprises (SMEs). The authors have specifically examined the direct and complementary effects of multiple strategic orientations [i.e. entrepreneurial orientation (EO), market orientation (MO) and sustainability orientation (SO)] on firm performance.Design/methodology/approachThe data have been collected from 410 SMEs operating in Pakistan.FindingsThe results revealed that the multiple strategic orientations (EO, SO and MO) have positive direct as well as complementary effects on SMEs' growth-based performance. Specifically, the joint effects of EO and MO were shown higher than other combinations and complementarities. Moreover, the direct effect of SO is found far lesser than the joint implementation of SO with either EO or MO.Originality/valueThis study provides key insights into corporate sustainability, strategic orientations and SME performance literature. The implications for theory, practice, policy and future research are discussed.
The platform competition with multihoming on both sides in the omnichannel – —fee or subsidy?
Authors: Zhan Wentao , Jiang Minghui , Wang Xueping , Huo Da , Jiang Han 
Published: February 2023

PurposeOmnichannel has become increasingly important with the development of e-commerce. In omnichannel, merchants expect customers to get the products and services at anytime, anywhere and in any way, and the same is true for customers. This drives multihoming in online platforms for both merchants and customers. Thus, once both customers and merchants are multihomed, what price and subsidy decisions should be made between platforms to compete to obtain optimal profits? The main purpose of this paper is to solve these problems and provide decision-making for two-sided platforms in omnichannel.Design/methodology/approachThis study builds a dual Hotelling model to capture the utility and network effects of customers and merchants on two-sided platforms. This study introduces the exposure effect and convenience effect of multihomed customers and merchants in the model and analyzes the impact of these effects in the market with multihoming on one side. Then, this study extends the model to the market with multihoming on both sides and makes the pricing decision for two-sided platform when considering the exposure effect and convenience effect through an equilibrium solution. Finally, this study also uses numerical analysis to simulate the decision and profit of the platform.FindingsThis paper finds that the convenience effect will only increase social welfare when customers are single-homed and merchants are multihomed. In addition, when both users are multihomed, the platform will subsidize to attract merchants and customers if the convenience effect and exposure effect are relatively high. This study also finds that network effects come not only from the same platform but also from another platform in the case with multihoming on both sides. And network effects in the heterogeneous platform will be reduced by the convenience effect and exposure effect.Originality/valueAccording to the behavioral characteristics of merchants and customers in omnichannel, this paper first adopts the dual Hotelling model to study the pricing of two-sided platforms with multihoming on both sides. This paper shows that network effects originate not only from the same platform but also from another platform and that the exposure effect and the convenience effect can exist as cross-platform network effects, which provides a new explanation for network effects in markets with multihoming on both sides. This research extends the theory of network effects and plays an important role in the development of two-sided platforms in omnichannel.
Inter-organisational cooperation in the context of health units: a mixed-method approach
Authors: Franco Mário , Mineiro Carlos 
Published: February 2023

PurposeThis study focuses on the reasons leading health organisations to adopt a cooperation strategy and the benefits they can draw from that inter-organisational relation.Design/methodology/approachTo this end, a mixed research approach – qualitative and quantitative – was adopted, taking a real case between a Health Centre Group in inland Portugal (ACeS-CB) and the Faculty of Health Sciences at a university situated in the same region (FCS-UBI). To gather information, a questionnaire survey was directed to medical students in this faculty, together with semi-structured interviews with those in charge of both types of organisation in the inter-organisational cooperation studied here.FindingsAfter content analysis of the interviews and descriptive analysis of the questionnaires, it was concluded that this cooperation is based on a relation of a formal nature, as each organisation is independent from the other, as are their administrative and management organs. The benefits obtained from this cooperative relation regard mainly the share of human resources, particularly elements of the clinical staff in ACeS-CB who have taken on teaching duties at FCS-UBI.Practical implicationsArticulation of theoretical training with clinical practice and the exchange of knowledge were other benefits identified. The study also reveals that students perceive this inter-organisational cooperation as satisfactory, corresponding to what was defined by those in charge of the institutions as its main objectives.Originality/valueThis study focuses on the reasons leading health organisations to adopt a strategy of cooperation with other organisations in the same sector and the benefits they can obtain from that relation. It represents a tool to support managers in health organisations and other stakeholders in an inter-organisational cooperation relation, in planning strategies and understanding the impact of this type of cooperation.
Strategic flexibility and growth of small and medium-sized enterprises: a study of enablers and barriers
Authors: Brozović Danilo , Jansson Christian , Boers Börje 
Published: February 2023

PurposeThis article investigates how strategic flexibility (SF) is achieved in small and medium-sized enterprises (SMEs), exploring whether SF contributes to firm growth and the associated enablers and barriers of SF.Design/methodology/approachTo offer a more nuanced view of SF in SMEs, a qualitative approach is applied. Researchers conducted and analyzed 91 interviews with owners and chief executive officers (CEOs) of SMEs exhibiting high growth and explored whether SF contributes to firm growth and the associated enablers and barriers of SF.FindingsThe results show a connection between SF and firm growth and confirm the importance of strategic orientation for SF in SMEs. Contrary to the existing literature, this study found a neutral impact of external networks and a positive impact of slack resources on SF. The lack of competent employees emerged as a considerable barrier to SF in SMEs.Research limitations/implicationsMore research focusing on the relationship between SF and firm growth is suggested, as well as further research about the relevance of slack resources and external networks as enablers of SF in SMEs.Practical implicationsMotivating and developing valuable employee competence are the key managerial implications. Additionally, business consultants and business developers in the public sector must find ways to increase business consultants and business developers' relevance to SMEs.Originality/valueThis article explores SF in SMEs, a context of disagreement in previous literature, and finds that SF contributes to SME growth. A qualitative approach is used, enrichening a field dominated by quantitative methodological choices.
Digital natives and streaming TV platforms: an integrated perspective to explain continuance usage of over-the-top services
Authors: Friederich Felix , Palau-Saumell Ramon , Matute Jorge , Meyer Jan-Hinrich 
Published: February 2023

PurposeDigital natives constitute a substantial part of consumers nowadays. Yet, a theoretical understanding of the factors driving their engagement with new-age digital services is lacking. This study therefore aims to examine digital natives’ continuance usage of the proliferating over-the-top (OTT) services. To address these objectives, the study uses a comprehensive model that primarily integrates perceived value, cognitive absorption and customer brand engagement theories.Design/methodology/approachData were collected using an online personal questionnaire targeting active digital natives OTT service users using the online software tool SurveyMonkey. A sample of 1,415 digital natives was analysed using structural equation modelling.FindingsThe findings indicated that continuance usage is predicted by all three theories. The results illustrate that cognitive absorption and customer brand engagement are the most critical in enhancing continuance usage. Gender effects on digital natives’ value perceptions were found. The model explains 57% of the variance in users’ continuance usage.Originality/valueThe study adds valuable contributions to the existing literature that are relevant to digital natives’ engagement with new-age digital services. The proposed integrated model and the role of gender in value formations provide managers with novel insights when designing effective strategies to increase continuance usage for the largest consuming generation.Peer reviewThe peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-03-2022-0133
When WhatsApp changed its privacy policy: explaining WhatsApp discontinuation using an enablers-inhibitors' perspective
Authors: Farooq Ali , Dahabiyeh Laila , Javed Yousra 
Published: February 2023

PurposeThe purpose of this paper is to understand the factors that enable and inhibit WhatsApp users' discontinuance intention (DI) following the change in WhatsApp's privacy policy.Design/methodology/approachUsing the enabler-inhibitor model as a framework, a research model consisting of discontinuation enabler distrust (DT) and the DT's antecedents [(negative electronic word of mouth (NEWOM), negative offline word of mouth (NOWOM) and privacy invasion (PI)], discontinuation inhibitor inertia (INR) and INR's antecedents (affective commitment, switching cost and use habit) and moderator structural assurance was proposed and tested with data from 624 WhatsApp users using partial least square structure equational modeling (PLS-SEM).FindingsThe results show that DT created due to NEWOM and a sense of PI significantly impact DI. However, INR has no significant impact on DI. Structural assurance significantly moderates the relationship between DT and DI.Originality/valueThe paper collected data when many WhatsApp users switched to other platforms due to the change in WhatsApp's terms of service. The timing of data collection allowed for collecting the real impact of the sense of PI compared to other studies where the effect is hypothetically induced. Further, the authors acknowledge social media providers' efforts to address privacy criticism and regain users’ trust, an area that has received little attention in prior literature.
“A powerful synergy”: the benefits and challenges of completing a doctoral program part-time while teaching full-time
Authors: Nerlino Erin 
Published: February 2023

Purpose
The purpose of this study is to examine the benefits and challenges of simultaneously participating part-time in a doctoral program and teaching full-time in the K-12 classroom.

Design/methodology/approach
In this study, the author used autoethnography to examine the benefits and challenges she faced as a part-time doctoral student and full-time, public high-school English language arts teacher.

Findings
The findings included that managing finite personal resources such as time and mental bandwidth constituted a challenge while simultaneously existing in both worlds created a unique perspective derived from the knowledge, ideas and events in each world constantly prompting reflection on the other. Additionally, benefits – the synergy between research and practice – and challenges – the frustration that occurred when potential crossover faced resistance – resulted from the cross-pollination between studying and teaching. Finally, inhabiting both worlds ended up changing the author’s plans, raising questions about where to go upon finishing her degree.

Originality/value
Scant research exists about part-time doctoral students in general, even less research exists on part-time students who work full-time in any profession, and even less broaches teachers’ experiences teaching full time while in a doctoral program. Given the need for classroom realities to better inform research and policy, examining the possibilities regarding part-time doctoral programs for teachers holds potential for both practice and research to speak to one another.
Cardiac involvement in a case of juvenile dermatomyositis with positive anti‐melanoma differentiation associated protein 5 antibody
Authors: Kaplan Melike Mehveş , Çelikel Elif , Güngörer Vildan , Ekici Tekin Zahide , Gürsu Hazım Alper , Polat Sanem Eryılmaz , Cinel Güzin , Çelikel Acar Banu 
Published: February 2023

AbstractJuvenile dermatomyositis (JDM) is an autoimmune disease characterized by muscle weakness and specific skin lesions, as well as non‐muscular involvement such as interstitial lung disease (ILD), cardiac involvement and arthritis. Anti‐melanoma differentiation‐associated protein 5 (anti‐MDA5)‐positive JDM patients are typically characterized by the presence of skin ulcers and rapidly progressing ILD (RP‐ILD). Although cardiac involvement is not an expected involvement in anti‐MDA5‐positive JDM cases, it is significant because it can be fatal. In this report, an anti‐MDA5 myositis‐specific autoantibody‐positive JDM case referred with the diagnosis of psoriatic arthritis in whom cardiomyopathy and arrhythmia were detected in follow‐up is presented. Since cardiac involvement is associated with mortality, it would be useful to follow up anti‐MDA5 positive patients for cardiac involvement in addition to lung involvement. Tofacitinib is a promising treatment option in treatment‐resistant JDM.
The ICFR process: Perspectives of accounting executives at large public companies
Authors: Maksymov Eldar , Pickerd Jeffrey , Wilks T. Jeffrey , Williams Devin 
Published: February 2023

AbstractThe Sarbanes‐Oxley Act charges management with the primary responsibility for internal control over financial reporting (ICFR). However, prior research tells us little about the ICFR process from management's perspective. We develop a theoretical model of the ICFR process from management's perspective and examine that model by surveying 145 and interviewing 35 accounting executives at large US public companies. Our primary finding is that executives feel constrained in their ability to direct ICFR and hold perspectives that reflect these constraints. Specifically, most executives feel compelled by auditors to follow the PCAOB's preferences even though executives believe these preferences often tend to distract management and auditors from riskier areas. Executives also believe that audit committees' involvement in ICFR is too passive and that auditors' assessments are sometimes too severe, prompting executives to push back on auditors. Overall, executives strive to make decisions that are optimal for their ICFR, but limited resources and other business conditions, such as restructuring events and lack of qualified personnel, limit the effectiveness of their ICFR efforts. We discuss the implications of our results for practitioners, regulators, and researchers.
Optimizing buprenorphine training during undergraduate medical education: Medical student feedback and attitudes
Authors: Moses Tabitha E. H. , Waineo Eva , Levine Diane , Greenwald Mark K. 
Published: February 2023

AbstractBackground and ObjectivesStrong evidence supports efficacy of medications for opioid use disorder (MOUD), but stringent prescribing policies impair access. Many physicians report discomfort prescribing MOUD due to inadequate knowledge. Most medical students believe MOUD training should occur during undergraduate medical education (UME). As legislation surrounding buprenorphine prescribing shifts, it is timely to consider how best to incorporate MOUD training into UME.MethodsAt the start of 3rd year, all students (n = 290) received a survey regarding experiences working with people with OUDs, and beliefs and knowledge regarding harm reduction and treatment. During orientation, students completed an 8‐h online MOUD training. Afterwards, students completed another survey, including questions about training perceptions.ResultsOne‐third of students (32.8%) completed MOUD training and both surveys. Before training, 60.0% had not heard of the waiver, but 82.1% endorsed interest in prescribing buprenorphine. Despite mixed feelings about training content and delivery, 79.1% believed future classes should receive it. Most thought it should be integrated longitudinally throughout the curriculum rather than as separate online training.Conclusion and Scientific SignificanceMedical students want more MOUD education throughout their training; however, the 8‐h online training may be less‐than‐optimal. As this training is no longer required to prescribe buprenorphine, there is an opportunity to modify the content presented. There is an urgent need for physicians with the knowledge and willingness to treat patients with OUD. Introducing integrated training about MOUD should help future physicians feel confident in their knowledge to treat patients and comfortable applying for the waiver.
Patients' experiences with continuation or discontinuation of buprenorphine before painful procedures: A brief report
Authors: Hathaway David B. , Bhat Jasra‐Ali , Twark Claire , Rodriguez Claudia , Suzuki Joji 
Published: February 2023

AbstractBackground and ObjectivesPatients with opioid use disorder may be asked by their clinicians to discontinue maintenance buprenorphine treatment before surgical operations due to concerns that buprenorphine will interfere with acute pain management. However, discontinuation of buprenorphine may not be well tolerated or safe for all patients. We, therefore, administered a survey to better understand the experiences of patients on buprenorphine treatment who had previously undergone painful procedures and had their buprenorphine maintenance treatment either continued or discontinued before the procedure.MethodsAfter this study received institutional review board approval, patients were invited to participate if they were being prescribed sublingual buprenorphine for treatment of opioid use disorder and had also previously undergone a painful procedure requiring treatment with full agonist opioids. Patients who were eligible and agreed to participate (n = 32) then completed a survey of basic demographics; medical, psychiatric, and substance use histories; and their experience and satisfaction with the treatment of pain and substance use in the perioperative period, including whether buprenorphine was continued or discontinued before their procedure.ResultsCompared with patients whose home dose of buprenorphine was continued (n = 15), patients whose buprenorphine was discontinued preoperatively (n = 17) reported less satisfaction with pain management and were more likely to be prescribed full agonist opioids upon discharge.Discussion and ConclusionsConsistent with prior studies, these survey findings suggest that discontinuation of buprenorphine before painful surgeries may be associated with poorer clinical outcomes.Scientific SignificanceThis survey study adds patients' perspective to a growing body of scientific literature suggesting that discontinuation of maintenance buprenorphine treatment before painful procedures may decrease patient satisfaction and increase clinical risk.
Market structure and resilience of food supply chains under extreme events
Authors: Hadachek Jeffrey , Ma Meilin , Sexton Richard J. 
Published: February 2023

AbstractRecent extreme events and the disruptions they caused have made food supply chain resilience a key topic for researchers and policymakers. This paper provides input into these discussions by evaluating the efficiency and resilience properties of the leading policy proposals. We develop a conceptual model of a prototype agricultural supply chain, parameterize the model based on the empirical literature, and conduct simulations to assess the impacts on resilience and economic welfare of four key policy proposals: (i) intensified antitrust enforcement to improve market competition, (ii) subsidization of entry of additional processing capacity, (iii) prevention of price spikes through anti‐price‐gouging laws, and (iv) diversification of production and processing across multiple regions. Results show that some of the policies have potential to improve supply‐chain resilience, but their impacts depend on the existing market structure, and resilience gains often come at the cost of reduced efficiency.