bluuebunny/crossref_metadata_2025_split huggingface dataset:
Sustainable energy orientation in higher educational institutions: the effect of institutional pressures and organizational resources in a developing country context
Authors: Bagire Vincent , Arinaitwe Alice , Kakooza Johnbosco , Aikiriza Fiona 
Published: August 2023

Purpose
This paper aims to examine the relationship between institutional pressures and sustainable energy orientation by incorporating organizational resources as a mediating factor.

Design/methodology/approach
The study adopted cross-sectional and correlational research designs using a questionnaire survey of 64 higher educational institutions registered with the National Council for Higher Education of Uganda. The data obtained were analyzed using SPSS.

Findings
This meant that institutional pressures, particularly mimetic, predict the way organizations chose their energy orientation. Furthermore, partial mediation of organizational resources is evident in the relationship between institutional pressures and sustainable energy orientation. Moreover, resources are a strong factor in ensuring that institutions observe the need for sustainable energy consumption.

Research limitations/implications
A study where there is no local empirical support for operationalization, as well as coherent citations on the criterion, is bound by various weaknesses that impose on the findings of this study. The authors nonetheless contend that they have opened gates for further empirical tests of their model findings.

Practical implications
The study findings will enable a catalyzed assessment of the energy needs and planning for them in higher institutions of learning in Uganda. It will trigger policy directions on energy needs and usage control.

Social implications
Energy supply is important in any academic institution. The study has highlighted a simple model of predictors of energy orientation that will enable institutional planning to ensure social stability with internal stakeholders on energy usage. It will also awaken positive behaviors on energy management by individuals and work groups.

Originality/value
This study offers initial evidence on the relationship between institutional pressures and sustainable energy orientation using evidence from a developing context. It is based on original study of higher institutions in Uganda, and no such study has been done before with the same variables. It provides new directions for study in such nascent area of critical national dimension as energy and climate change issues are top global agenda.
Evolution of the law on income taxation of small businesses in Uganda
Authors: Gwokyalya Waliya , Okumu Ibrahim Mike , Rukundo Solomon 
Published: August 2023

Purpose
This paper aims to analyse how the law on income taxation of small businesses in Uganda has evolved from the pre-colonial to the present day.

Design/methodology/approach
The study used doctrinal legal research based on existing documentation on empirical research from Ugandan laws, institutional writings, books and journal articles.

Findings
The study established that there has been various promulgations and amendment of the law on income taxation of small businesses geared at simplifying the law, expanding the tax base and improving the tax yield from this sector. However, the law still bears limitations, some of which have existed from way back before the current legal regime on presumptive tax. Thus, the income tax yield from small businesses continues to be low over the years. It posits that it is not clear whether small business owners understand the legislations on presumptive income tax to enable us to determine with certainty that further amendments have the potential of enhancing an increased tax yield, which has not been attained over the years.

Originality/value
Limited work has been undertaken on the historical development of the income taxation of small businesses in a developing country like Uganda. This study provides an initial synthesis of the literature on the evolution of income tax laws for small businesses in an economy that had been earlier neglected by scholars.
Linking leader humility, reverse mentoring and subordinate turnover intentions: empirical evidence from the Indian information technology industry
Authors: Upadhyay Shivam , Singh Pankaj 
Published: August 2023

Purpose
Reverse mentoring is gaining attention as a means to engage and retain young employees by facilitating the exchange of knowledge, ideas and perspectives with their senior counterparts (leaders). Despite its widespread recognition, there remains a significant scarcity of empirical evidence regarding its enablers and effectiveness. Building on this research gap, this study aims to investigate the association between leader humility, reverse mentoring and subordinate turnover intentions using the theoretical frameworks of job demand resource theory and social exchange theory. In addition, the study assesses how leader competence moderates the impact of leader humility on promoting reverse mentoring.

Design/methodology/approach
The study used time-lagged multi-wave data with a two-week interval between each wave, collected from 386 information technology professionals working in different organisations in India. The hypotheses developed were tested using partial least square structural equation modelling.

Findings
The finding from the analysis reveals that leader humility had a significant impact in promoting reverse mentoring, which consequently led to reduced subordinate turnover intentions. In addition, leader competence positively moderates the association between leader humility and reverse mentoring.

Originality/value
To the best of the authors’ knowledge, this study is the first to empirically examine the impact of reverse mentoring on subordinates’ turnover intentions, as well as the indirect effect of leader humility on turnover intention through reverse mentoring. Furthermore, the study sheds light on the previously under-researched boundary conditions of leader humility.
University social responsibility: the present and future trends based on bibliometric analysis
Authors: Fauzi Muhammad Ashraf , Abdul Wahab Norwazli , Ahmad Mohd Hanafiah , Abidin Imaduddin 
Published: August 2023

PurposeThe purpose of this study is to review university social responsibility (USR) using a well-known quantitative approach of bibliometric analysis. Compared to corporate social responsibility (CSR), USR is in its infancy stage, requiring further exploration of its meaning and impact toward higher education institutions (HEIs).Design/methodology/approachA total of 306 publications and 9,530 cited references were retrieved from the Web of Science database. Bibliographic coupling analysis was applied to uncover present themes, while co-word analysis was used to predict future trends.FindingsFindings suggested that themes are centralized toward the impact of USR on HEIs. USR is important for HEIs to attain excellence in today's challenging business environment.Research limitations/implicationsUSR could develop HEIs into world-renowned institutions by establishing a good reputation and engaging with the broader community, locally and internationally. USR is regarded as HEIs' new value proposition in marketing its brand within the competitive environment in higher education.Originality/valueThis study is the first that reviews USR by extracting the knowledge structure and providing visualization on the implicit themes of the subject interest.
Illegal wildlife trade: the critical role of the banking sector in combating money laundering
Authors: Lupton Cayle 
Published: August 2023

Purpose
Illegal wildlife trade (IWT) is a transnational organized crime that generates billions in criminal proceeds each year. Yet, it is not regarded by many countries as a serious crime. There is also no general consensus on its recognition as a predicate offence for money laundering. In this regard, banks are misused in different ways to facilitate financial flows linked to IWT. This paper aims to illustrate the importance of the banking sector in combating money laundering relating to IWT. It also aims to demonstrate the need for a general recognition of IWT as a predicate offence for money laundering.

Design/methodology/approach
This study investigates the implementation of money laundering controls by banks in the illegal-wildlife-trade context. As background to this investigation, it provides an overview of IWT, which is followed by an exploration of some of the general characteristics of the banking sector, before discussing the relevant Financial Action Task Force (FATF) recommendations.

Findings
This study finds that the banking sector is well-placed to combat money laundering relating to the IWT and is, by virtue of its international nature and strong focus on compliance, able to be effective in preventing the use of the proceeds of IWT as well as in identifying broader trafficking networks. Moreover, the banking sector is well-equipped to develop appropriate platforms to facilitate the swift, easy and effective sharing of financial intelligence between banks at the local, regional and especially international level.

Research limitations/implications
This study draws on publicly available information on financial flows relating to IWT. Little data and research are available on the financial flows and consequently the money laundering techniques used in cases suspected of IWT.

Originality/value
There has been little scholarly research on the relationship between money laundering and the IWT as well as the financial flows of IWT in general. This study highlights some of the money laundering techniques used in relation to IWT by drawing on the works of various international organizations, including the FATF.
A capital asset pricing model based on the value at risk under asymmetric Laplace distribution
Authors: Wu Lili , Xu Shulin 
Published: August 2023

PurposeFinancial asset return series usually exhibit nonnormal characteristics such as high peaks, heavy tails and asymmetry. Traditional risk measures like standard deviation or variance are inadequate for nonnormal distributions. Value at Risk (VaR) is consistent with people's psychological perception of risk. The asymmetric Laplace distribution (ALD) captures the heavy-tailed and biased features of the distribution. VaR is therefore used as a risk measure to explore the problem of VaR-based asset pricing. Assuming returns obey ALD, the study explores the impact of high peaks, heavy tails and asymmetric features of financial asset return data on asset pricing.Design/methodology/approachA VaR-based capital asset pricing model (CAPM) was constructed under the ALD that follows the logic of the classical CAPM and derive the corresponding VaR-β coefficients under ALD.FindingsALD-based VaR exhibits a minor tail risk than VaR under normal distribution as the mean increases. The theoretical derivation yields a more complex capital asset pricing formula involving β coefficients compared to the traditional CAPM.The empirical analysis shows that the CAPM under ALD can reflect the β-return relationship, and the results are robust. Finally, comparing the two CAPMs reveals that the β coefficients derived in this paper are smaller than those in the traditional CAPM in 69–80% of cases.Originality/valueThe paper uses VaR as a risk measure for financial time series data following ALD to explore asset pricing problems. The findings complement existing literature on the effects of high peaks, heavy tails and asymmetry on asset pricing, providing valuable insights for investors, policymakers and regulators.
Digital transformation: exploring cornerstones for construction industry
Authors: Yadav Suman , Prakash Anshika , Arora Meenal , Mittal Amit 
Published: August 2023

PurposeDigital transformation (DT) innovation is a monumental contribution that has had a profound effect on several worldwide industries. The aim of this research is to evaluate the current and future trends in DT specifically focusing in construction industry.Design/methodology/approachThis study adopts a qualitative analysis approach grounded on descriptive and bibliometric analyses. In total, 283 papers from Scopus between January 2015 and April 2023 were retrieved in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) review methodology. This study examines the publishing trends, most productive nation, university, publications and authors. Keyword co-occurrence analysis and thematic evolution were analyzed through Vosviewer and Biblioshiny.FindingsThe results illustrate a growing desire to use digital technologies in the construction industry, which shows the topic's power and expanding popularity. This research reveals various emerging themes based on technology usage in construction sector. Out of 14 themes, occupational health and safety, mass customization, virtual reality and artificial intelligence were identified as isolated themes. Further, this study elaborates the difficulties encountered by the construction industry while employing digital technologies and examines the interrelationships among various keywords in DT and reveals the paradoxes and hotspots.Originality/valueThis research adds to the body of literature as it identifies the research areas and gaps in the existing DT domain in construction industry. The integration of technology in this sector has an intense positive future vision as various subareas have immense potential for technology application.
Analysis of financial management practices in China's manufacturing sector before and during COVID-19: a comparison with Romania
Authors: Chen Xiaoming , Xu Jian 
Published: August 2023

PurposeThe objective of this study is to investigate how the coronavirus disease 2019 (COVID-19) pandemic affects firms' financial management in China's manufacturing sector. In addition, the authors analyze the changes in various financial indicators before and during the COVID-19 pandemic. Further, the authors make a cross-country comparison of the COVID-19's impact on financial management between China and Romania.Design/methodology/approachThe study uses the balanced panel data of 2,272 manufacturing listed companies from 2019 to 2020, and applies the t-test method and multiple regression method.FindingsThe results show that firms' financial performance in most manufacturing sub-sectors decreased during the observed period. In addition, the authors find that equity financing, proper liquidity management and an expanded firm scale can improve firms' financial performance. The authors further compare the results with the Romanian results, and find that the negative impact of debt-to-equity ratio on firms' financial performance in Romania is greater than that in China and the positive impact of financial autonomy ratio and working capital ratios is greater in China than that in Romania.Practical implicationsThe findings can help corporate managers make the best financial management decision in response to crisis.Originality/valueThis study is one of the pioneers that analyze how manufacturing companies carried out their financial management during the COVID-19 crisis in the Chinese context, and provides a cross-country analysis of corporate financial management practices in China and Romania.
Front porch roll calls: an innovative approach to community-oriented policing in Saginaw, MI
Authors: Carter Travis , Wolfe Scott E. , Nam Yongjae , Lawson Spencer G. 
Published: August 2023

PurposeThis study aims to evaluate a promising community-oriented policing strategy called “front porch roll call” (FPRC), which involves conducting roll calls in public forums.Design/methodology/approachA mixed methods approach was used by drawing on survey data, field observations and qualitative interviews to describe how FPRCs were implemented in Saginaw, MI from 2019 to 2022, and how they can be successfully implemented to operate in accordance with the theoretical foundations of community-oriented policing.FindingsSurvey data from FPRC attendees reported improvements in their perceptions of police legitimacy, trust in the police and procedural fairness—each of which are vital pathways to developing collaborative crime prevention initiatives in community-oriented policing. Qualitative interviews and field observations provided unique insights into areas of improvement and ways to enhance sustainability for future use.Originality/valueCommunity-oriented policing offers a philosophical approach to addressing crime problems through the formation of localized, collaborative solutions that come from police-community partnerships. A key implementation challenge is that such programs can fail to align their initiatives with the theoretical principles of community policing. FPRCs offer an innovative solution that operates closely with the spirit of community-oriented policing. Data from a mixed-methods evaluation provide further insights into their challenges with implementation and ways to improve upon them.
Bypassing opportunities for quality improvement: insights from Vietnamese administrators’ approaches to student evaluation of teaching
Authors: Nguyen Lan Anh 
Published: August 2023

Purpose
Although student evaluation of teaching (SET) is widely used, there has been a significant disparity between its potential benefits with the actual impact on improving educational quality. This study aims to inquire into the factors contributing to this discrepancy and the underlying mechanisms hindering the effective utilisation of SET.

Design/methodology/approach
This qualitative case study used problem-based methodology to investigate the theories of action of administrators involved in SET. The study uses SET documents and individual interviews with 18 administrators from six Vietnamese higher education institutions.

Findings
While the administrators monitored SET data and addressed SET problems, few used it for quality improvement. The participants’ SET approaches were influenced by various constraints, especially the intricate interaction between neoliberal agendas with professional and cultural values.

Research limitations/implications
Despite a lack of statistical generalisability, this study contributes to analytical generalisation by vividly portraying the complexity of the SET practice in a higher education context.

Practical implications
This study suggests a more inclusive approach to quality improvement that prioritises multi-stakeholder engagement.

Social implications
The constraint analysis offers invaluable insights into the challenges and dynamics of SET practice, which can be used to enhance SET effectiveness and overall educational quality.

Originality/value
This paper addresses the need to examine the theories of action of administrators involved in SET, emphasising the significance of a comprehensive understanding of the stakeholders’ underlying reasoning process for successful evaluation implementation.
Deciphering RNA m6A regulation in aging: Perspectives on current advances and future directions
Authors: Wu Zeming , Ren Jie , Liu Guang‐Hui 
Published: August 2023

AbstractN6‐methyladenosine (m6A) is a dynamic and reversible RNA modification that has emerged as a crucial player in the life cycle of RNA, thus playing a pivotal role in various biological processes. In recent years, the potential involvement of RNA m6A modification in aging and age‐related diseases has gained increasing attention, making it a promising target for understanding the molecular mechanisms underlying aging and developing new therapeutic strategies. This Perspective article will summarize the current advances in aging‐related m6A regulation, highlighting the most significant findings and their implications for our understanding of cellular senescence and aging, and the potential for targeting RNA m6A regulation as a therapeutic strategy. We will also discuss the limitations and challenges in this field and provide insights into future research directions. By providing a comprehensive overview of the current state of the field, this Perspective article aims to facilitate further advances in our understanding of the molecular mechanisms underlying aging and to identify new therapeutic targets for aging‐related diseases.
Changes to opioid overdose deaths and community naloxone access among Black, Hispanic and White people from 2016 to 2021 with the onset of the COVID‐19 pandemic: An interrupted time‐series analysis in Massachusetts, USA
Authors: Zang Xiao , Walley Alexander Y. , Chatterjee Avik , Kimmel Simeon D. , Morgan Jake R. , Murphy Sean M. , Linas Benjamin P. , Nolen Shayla , Reilly Brittni , Urquhart Catherine , Schackman Bruce R. , Marshall Brandon D. L. 
Published: August 2023

AbstractBackground and AimsThe onset of the coronavirus disease 2019 (COVID‐19) pandemic was associated with a surge in opioid overdose deaths in Massachusetts, particularly affecting racial and ethnic minority communities. We aimed to compare the impact of the pandemic on opioid overdose fatalities and naloxone distribution from community‐based programs across racial and ethnic groups in Massachusetts.DesignInterrupted time‐series.Setting and CasesOpioid overdose deaths (OODs) among non‐Hispanic White, non‐Hispanic Black, Hispanic and non‐Hispanic other race people in Massachusetts, USA (January 2016 to June 2021).MeasurementsRate of OODs per 100 000 people, rate of naloxone kits distributed per 100 000 people and ratio of naloxone kits per opioid overdose death as a measure of naloxone availability. We applied five imputation strategies using complete data in different periods to account for missingness of race and ethnicity for naloxone data.FindingsBefore COVID‐19 (January 2016 to February 2020), the rate of OODs declined among non‐Hispanic White people [0.2% monthly reduction (95% confidence interval = 0.0–0.4%)], yet was relatively constant among all other population groups. The rate of naloxone kits increased across all groups (0.8–1.2% monthly increase) and the ratio of naloxone kits per OOD death among non‐Hispanic White was 1.1% (0.8–1.4%) and among Hispanic people was 1.0% (0.2–1.8%). After the onset of the pandemic (March 2020+), non‐Hispanic Black people experienced an immediate increase in the rate of OODs [63.6% (16.4–130%)], whereas rates among other groups remained similar. Trends in naloxone rescue kit distribution did not substantively change among any groups, and the ratio of naloxone kits per OOD death for non‐Hispanic Black people did not compensate for the surge in OODs deaths in this group.ConclusionsWith the onset of the COVID‐19 pandemic, there was a surge in opioid overdose deaths among non‐Hispanic Black people in Massachusetts, USA with no compensatory increase in naloxone rescue kit distribution. For non‐Hispanic White and Hispanic people, opioid overdose deaths remained stable and naloxone kit distribution continued to increase.