bluuebunny/crossref_metadata_2025_split huggingface dataset:
Financialisation, sustainable finance and innovative financing for development mechanisms: the greek case study for crowdfunding and green bonds
Authors: Boufounou Paraskevi , Dellis Konstantinos 
Published: June 2023

In this study we look at the potential of these novel financial instruments namely the Innovative Financing for Development Mechanisms (IFDMs). Bearing in mind the adverse financial conditions in many emerging and advanced economies, the high risk associated to innovative activities and intangible assets, the growing levels of private and public debt and the need to address sustainability on top of economic growth, these instruments are of pivotal importance. We consider the Greek economy as a case study and elaborating on the structure and functioning of crowdfunding and green bonds, we identify the potential given the current financial adversities, but also highlight the need for a comprehensive global governance and legislation built around those tools, concluding that these innovative forms of finance although currently at a premature level compared to regional averages, could play a considerable part in the rejuvenation of the domestic financial system in this time of need

EL Classifications: G20, G21, G23, O10, O16.
Key words: Financialization, Sustainable Development, Crowdfunding, Green Bonds

This work was financially supported by the Department of Economics, National and Kapodistrian University of Athens
Can the commodity futures be used as effective diversifiers for pension funds investment portfolios? A literature review
Authors: Eleftheriadis Ioardanis , Anastasovitis Ioannis 
Published: June 2023

We examine from theoretical point of view whether commodity futures can produce diversification benefits for the pension funds’ investment portfolios. These asset tools have been classified in the alternative investments and as a result they are subjected to worldwide pension regulative restrictions. Reviewing the relative scientific literature of pension funds’ investment strategy and risk management, there is evidence that pension funds’ trustees might take advantage of commodity futures preference, mainly because of their a) returns’ low or negative correlation with these of other traditional options (bonds and stocks) and b) hedging positive properties against the inflation risk, resulting in the optimization of portfolios’ risk-return ratio.
JEL Classifications: G23, Q02.
Key words: Pension funds, Risk Diversification, Alternative Assets, Commodity Futures
Improvised and Self-taught Bookkeeping: Evidence from a WWII Captive’s Diary
Authors: Diakomihalis Mihail 
Published: June 2023

This paper aims to contribute to the existing literature on the issue of the accounting utility not for business reasons but for non-accountants and from the point of view of everyday life financial needs and human survival. In addition, this paper aims to reveal conclusions from the application of accounting by an ordinary essentially illiterate person, including that self-taught accounting is connected to the principles of accounting and modern application experience.
Applying a qualitative-determinative analysis of a handwritten bookkeeping Diary, revealed that several accepted accounting principles were applied, even instinctively, by the illiterate young person.
The improvised bookkeeping suggests that basic accounting knowledge derives from the specific needs of the individual and is configured according to specific circumstances of time and place and to the ease of understanding basic accounting theory and skills. The choice to use accounting, and the sanctuary and therapeutic value of accounting as bulwark in the worst possible circumstances reveals another option of social dimension of accounting.
The accounting application as a means of finding structure and guidance in an unknown world and within a tragic environment helped extremely to turn the young refugee’s disaster to a success story.
The few pages from the hand-written diary of an ex WWII captive is the quite unique and interesting material this paper is constructed on and consist an undoubtable original documentation, but at the same time the scarcity of the few saved pages comprises the main research limitation.
The elements considered by an “Illiterate” in the accounting field, most significant, as well as the way in which these principles were registered, should be considered in Accounting Education.

EL Classifications: D030, D100, M490
Key words: Accounting history, Bookkeeping, Accounting principles, Qualitative analysis
Integrated Reporting and IFRS 3: an empirical study to Cost of Equity through Firm Risk and Investor Protection
Authors: Pavlopoulos Athanasios , Iatridis George Emmanuel 
Published: June 2023

This study examines the relation of cost of equity associated with the disclosure quality of IFRS 3 and the Integrated Reporting (IR) compliance. Employing an IR sample composed of 498 non-financial firms that use IR either mandatorily or voluntarily from 2011 to 2019, we investigate the impact of IR and IFRS 3 disclosure quality on the cost of equity. Based on Breuer et al. (2018) and Chava (2014) we suggest two distinct channels through which IR and IFRS 3 can influence the cost of equity: firm risk and investor base. In companies with strong legal, cultural, and political factors, our results show that the cost of equity falls when a firm invests in IR and at the same time provides high levels of IFRS 3 information. Moreover, we find that higher IFRS 3 disclosure score lowers firms’ risk in companies with high IR compliance. We interpret the negative relation at higher levels of disclosure as evidence that investors consider firms with low levels of IR informativeness to be riskier. Finally, we find that the negative impact of IFRS 3 disclosure quality and of IR compliance to cost of equity is more intense when firms’ risk is low.

JEL Classification: C 33; G17; G32; L2; M14.
Keywords: integrated reporting, IFRS 3, accounting disclosure quality, cost of equity, firm risk and investor protection
Social and solidarity economy initiatives in circular economy: the case of second-hand clothing in Greece
Authors: Paraschi Dionisia Evgenia , Arvanitidis Paschalis 
Published: June 2023

Mainstream approaches to circular economy focus on the economic and the environmental dimensions disregarding the social element of sustainable development. Proper integration of the social dimension requires the adoption of a different consumption culture and of economic behavior in general, all of which fall within the mentality of the social and solidarity economy. This perspective places due attention to social responsibility (articulated through cooperation, solidarity, sharing with, and caring for others) aiming to serve the collective interest and to increase social value and wealth. Yet, the literature that explores the links between social and solidarity economy, sustainable development and circular economy remains limited. Aiming to contribute to this literature and to advance the social dimension of CE, the current work analyzes and evaluates specific CE initiatives specialized in the reuse of used clothing in Greece, employing the perspective of social and solidarity economy. These are: a collectivity, a social enterprise, and a non-profit organization. The research assesses their effectiveness and longevity discussing also their attachment to the ideals of social and solidarity economy. It finds that the examined initiatives are all successful and satisfy to a certain degree the values and principles of social and solidarity economy, providing a sound basis to expand and enrich the concept and the approach of circular economy with due emphasis on the social dimension.

Keywords: Circular economy, social and solidarity economy, reuse, second-hand clothing, sustainable development
JEL codes: B52, B55, D02, L31, O17, O35, Q56
A Two-Phase Optimal Portfolio Selection Using Sharpe Index Model Applied to the Athens Stock Exchange
Authors: Nastas Vasileios , Boufounou Paraskevi 
Published: June 2023

Although in literature numerous multivariate models have been applied for optimal portfolio selection based on either market or accounting stock characteristics, whereby plenty of technical and/or fundamental criteria have been proposed, the problem is yet to be solved. This paper enhances a two-phased analysis that combines both fundamental and technical criteria, to overcome the aforementioned shortcomings. Initially, the fundamental characteristics of 25 stocks from 11 industries/sectors with the largest market capitalization, are compared to the performance of the Athens Stock Exchange FTSE/XA Large CAP Index, and hence two scoring tables are formed using different benchmarks, where the best performing stocks are selected. Subsequently, for these stocks, based on weekly data covering a 3-year period, the Sharpe Index Model is applied, and the best performing portfolio is selected. The estimated Sharpe Index Model (SIM) reveals that there are several opportunities to optimize return and diversify risk in an efficient manner, outperforming the FTSE Large Cap Index.

JEL Classifications: D53, G11, G12, G17, G23
Key words: Risk & Return, Technical Analysis, Fundamental Analysis, Sharpe Index Model
Measurement of speech in individuals with selective mutism: A systematic review
Authors: Toma Yuria , Matsuda Soichiro 
Published: June 2023

Background: The main characteristic of selective mutism (SM) is the failure to speak in specific social situations. Thus, assessing speech across social contexts is important for confirming a diagnosis of SM and for differentiating it from other disorders. The purpose of this review was to organize how the core symptom of SM, a lack of speech in specific social situations, has been assessed in previous studies. Methods: A systematic search of articles was conducted in three databases, Web of Science, PsycINFO, and PubMed and reviews of surveys or experimental studies that reported empirical data on individuals with SM were performed. We excluded review, qualitative, epidemiological, and intervention studies. The study summarized the diagnostic criteria, methods of confirming SM diagnosis, distinction of SM from other disorders, and methods of speech assessment. Results: A total of 447 articles were screened, where 60 articles were considered eligible. The results demonstrate that different interviews and questionnaires were used to establish the diagnosis of SM. However, the majority of interviews and questionnaires lacked validation. Only two (2/60) articles used validated methods of speech assessment to confirm SM diagnosis. Moreover, a consensus was lacking on the assessment method for differentiating SM from other disorders across studies. Specifically, 17 studies measured speech and are not intended for diagnosis. The majority of studies (16/17) used the questionnaire to assess the severity of the SM condition, and only one study conducted behavioral observation. Assessment methods based on the measurement of speech in real-life situations for individuals with SM were not established. Conclusion: We have the limitation that we did not review intervention studies. However, this systematic review revealed the problem that speech assessment methods for surveys or experimental studies of SM were not established. Future studies should establish methods of speech assessment across social situations to assess SM symptoms.
Ethical dimensions of zoonotic disease research: Perspectives of traditional livestock keepers in Zambia
Authors: Zulu Victor Chisha , Syakalima Michelo , Ali Joseph 
Published: June 2023

Background: With the increase in zoonotic disease research using livestock belonging to traditional livestock keepers (LKs) as research subjects, careful attention to both animal and livestock keeper interests is critically important in Zambia and other similar contexts. Methods: The study aimed to explore ethics-related challenges during zoonotic disease research among LKs where their livestock are included as research subjects. The study was implemented in the Southern province of Zambia in July 2020. Three focus group discussions (FGDs) involving 30 adult male LKs living in livestock-wildlife interface areas where zoonotic diseases are likely to occur, were carried out. The FGDs were done in the local language and audio recorded. Thematic analysis was done using field notes and translated and transcribed recorded interviews. Results: The study found that trust between the researchers and LKs when their livestock are used as research subjects was very cardinal and depended on the continual presence of the local veterinary assistant (VA) during the conduct of research. Conclusions: The LKs could be considered a vulnerable population when their livestock were used as research subjects as, being resource poor, they were looking to researchers to provide benefits yet not fully understanding the research, and thus did not worry so much about consent procedures, bringing into question the validity of the oral consent obtained. The study also found that opportunities to strengthen trust and enhance the research experience could be exploited by researchers conducting research that is locally relevant and desired, being aware of procedural preferences for entering into livestock keeping communities, adequate disclosure of research procedures, respecting conventions and traditional cultural beliefs, and returning results of research. The findings of this study can be used by both researchers as they carry-out zoonotic disease research and by Research Ethics Committees.
Practical considerations for a TB controlled human infection model (TB-CHIM); the case for TB-CHIM in Africa, a systematic review of the literature and report of 2 workshop discussions in UK and Malawi
Authors: Gordon Stephen B. , Sichone Simon , Chirwa Anthony E. , Hazenberg Phoebe , Kafuko Zacharia , Ferreira Daniela M. , Flynn JoAnne , Fortune Sarah , Balasingam Shobana , Biagini Giancarlo A. , McShane Helen , Mwandumba Henry C , Jambo Kondwani , Dheda Keertan , Raj Sharma Nimisha , Robertson Brian D. , Walker Naomi F , Morton Ben ,   TB Controlled Human Infection Model Development Group
Published: June 2023

Background: Tuberculosis (TB) remains a major challenge in many domains including diagnosis, pathogenesis, prevention, treatment, drug resistance and long-term protection of the public health by vaccination. A controlled human infection model (CHIM) could potentially facilitate breakthroughs in each of these domains but has so far been considered impossible owing to technical and safety concerns. Methods: A systematic review of mycobacterial human challenge studies was carried out to evaluate progress to date, best possible ways forward and challenges to be overcome. We searched MEDLINE (1946 to current) and CINAHL (1984 to current) databases; and Google Scholar to search citations in selected manuscripts. The final search was conducted 3rd February 2022. Inclusion criteria: adults ≥18 years old; administration of live mycobacteria; and interventional trials or cohort studies with immune and/or microbiological endpoints. Exclusion criteria: animal studies; studies with no primary data; no administration of live mycobacteria; retrospective cohort studies; case-series; and case-reports. Relevant tools (Cochrane Collaboration for RCTs and Newcastle-Ottawa Scale for non-randomised studies) were used to assess risk of bias and present a narrative synthesis of our findings. Results: The search identified 1,388 titles for review; of these 90 were reviewed for inclusion; and 27 were included. Of these, 15 were randomised controlled trials and 12 were prospective cohort studies. We focussed on administration route, challenge agent and dose administered for data extraction. Overall, BCG studies including fluorescent BCG show the most immediate utility, and genetically modified Mycobacteria tuberculosis is the most tantalising prospect of discovery breakthrough. Conclusions: The TB-CHIM development group met in 2019 and 2022 to consider the results of the systematic review, to hear presentations from many of the senior authors whose work had been reviewed and to consider best ways forward. This paper reports both the systematic review and the deliberations. Registration: PROSPERO (CRD42022302785; 21 January 2022).
Palliative care competencies and education needs of nurses and healthcare assistants involved in the provision of supportive palliative care
Authors: White Lynn , Agbana Sharon , Connolly Michael , Guerin Suzanne , Larkin Philip 
Published: June 2023

Background: This paper investigates the palliative care competencies (knowledge, behaviours, attitudes) and education needs of nurses and healthcare assistants (HCAs) who provide supportive (Level 2) palliative care. Methods: A mixed-methods study using a sequential exploratory design was used, with findings integrated across sources. Qualitative focus groups were conducted in 2018 with a sample of staff (n=11, all female; nurses=4; HCAs=7) providing supportive palliative care in a single service setting. A quantitative survey, also conducted in 2018, explored the issue with a wider sample within the same setting (n=36; nurses=18; HCAs=18; female=32). Results: Qualitatively, communication was highlighted as an important domain of the competence framework, with many participants acknowledging that the ability to communicate effectively is essential. Quantitatively, participants scored in the lower range for competency variables. A significant difference was observed between HCAs and nurses on measures of knowledge (t= -2.718; df=30; p<.05) and behaviour (t=-3.576; df=30; p<.05), with HCAs scoring significantly higher than nurses. In relation to education, while some participants report being indecisive regarding engaging in education/training, others highlighted the benefit of education, especially its ability to impact on their practice. Conclusion: This research contributes to understanding palliative care competencies among nurses and HCAs working in palliative care, and has important implications for the education and training of nurses and HCAs working in Level 2 palliative care in Ireland.
Clamped and sideband-resolved silicon optomechanical crystals
Authors: Kolvik Johan , Burger Paul , Frey Joey , Van Laer Raphaël 
Published: June 2023

Optomechanical crystals (OMCs) are a promising and versatile platform for transduction between mechanical and optical fields. However, the release from the substrate used in conventional suspended OMCs also complicates manufacturing and severely reduces thermal anchoring. This may be improved by attaching the OMCs directly to the substrate. Previous work towards such clamped, i.e., non-suspended, OMCs suffers from weak interaction rates and insufficient lifetimes. Here, we present a class of clamped OMCs realizing—for the first time, to our knowledge—optomechanical interactions in the resolved-sideband regime required for quantum transduction. Our approach leverages high-wavevector mechanical modes outside the continuum. We observe a record zero-point optomechanical coupling rate of g0/(2π)≈0.50MHz along with a sevenfold improvement in the single-photon cooperativity of clamped OMCs. Our devices operate at frequencies commonly used in superconducting qubits. This opens an avenue using clamped OMCs in both classical and quantum communications, sensing, and computation through scalable mechanical circuitry that couples strongly to light.
Factors associated with occupational asthma among food industry workers: A systematic review
Authors: Md Zamri Ahmed Syahmi Syafiq , Saruddin Muhammad Zulhilmie , Harun Amin , Abd. Aziz Siti Fatimah , Aizad Za’bah Abi Khairul , Dapari Rahmat , Hassan Mohd Rohaizat , Che Dom Nazri , Syed Abdul Rahim Syed Sharizman 
Published: June 2023

Introduction
Occupational asthma (OA) is a type of Work-Related Asthma characterised by variable airflow limitation and/or inflammation due to causes and conditions attributable to a particular occupational environment, and not to stimuli encountered outside the workplace. There is an increasing need to extend the depth of knowledge of OA to better manage this condition, especially among food industry workers who are affected by it.

Objective
This systematic review aimed to determine the factors associated with occupational asthma among food industry workers by electronically collecting articles from two databases (Medline and Scopus).

Methods
This systematic review was prepared in accordance with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta Analyses) updated guideline. Two independent reviewers screened the titles and abstracts of the collected data, which were then stored in Endnote20 based on the inclusion and exclusion criteria. The included articles have been critically appraised to assess the quality of the studies using the Mixed Methods Appraisal Tool (MMAT).

Result
The search yielded 82 articles from Medline and 85 from SCOPUS, resulting in 167 unique hits. Only 22 articles have been included in the full-text assessment following a rigorous selection screening. Of the 22 articles identified, five were included in the final review. Several factors were found to have contributed to occupational asthma among food industry workers. They were classified into two categories: (1) work environment-related factors; and (2) individual factors.

Conclusion
Several work environment and individual-related factors were found to be associated with OA among food industry workers. A better understanding of the development of the disease and its potential risk factors is needed because it can affect worker’s quality of life. Pre-employment and periodic medical surveillance should be conducted to assess and detect any possible risk of developing occupational asthma among workers.
Computing the News: Data Journalism and the Search for Objectivity, Sylvain Parasie (2022)
Authors: Ambyo Tito 
Published: June 2023

Review of: Computing the News: Data Journalism and the Search for Objectivity, Sylvain Parasie (2022)
New York: Columbia University Press, 292 pp.,
ISBN 978-0-23119-976-6, h/bk, USD 140.00
ISBN 978-0-23119-977-3, p/bk, USD 35.00
ISBN 978-0-23155-327-8, e-book, USD 34.99
News Values from an Audience Perspective, Martina Temmerman and Jelle Mast (eds) (2021)
Authors: Ellis Gavin 
Published: June 2023

Review of: News Values from an Audience Perspective, Martina Temmerman and Jelle Mast (eds) (2021)
Cham: Palgrave Macmillan, 190 pp.,
ISBN 978-3-03045-045-8, h/bk, EUR 99.99
ISBN 978-3-03045-048-9, p/bk, EUR 69.99
ISBN 978-3-03045-046-5, e-book, EUR 58.54
Newsroom–Classroom Hybrids at Universities: Student Labor and the Journalism Crisis, Gunhild Ring Olsen (2022)
Authors: Newman Martin 
Published: June 2023

Review of: Newsroom–Classroom Hybrids at Universities: Student Labor and the Journalism Crisis, Gunhild Ring Olsen (2022)
New York: Routledge, 197 pp.,
ISBN 978-0-36736-316-1, h/bk, AUD 218.40
ISBN 978-0-36751-756-4, p/bk, AUD 65.59
ISBN 978-0-42934-526-5, e-book, AUD 59.19