bluuebunny/crossref_metadata_2025_split huggingface dataset:
Capital buffers, business models and the probability of bank distress: a dynamic panel investigation
Authors: Saadaoui Zied , Mokdadi Salma 
Published: June 2023

Purpose
This paper aims to improve the debate linking the business models of banks to their riskiness by checking if diversification exerts different impacts on the probability of bank distress depending on the level of capital buffers.

Design/methodology/approach
The paper focuses on a sample of listed bank holding companies observed between 2007:Q3 and 2022:Q4. The authors use three subindexes of bank diversification. The authors estimate a dynamic model specification using a system generalized method of moments with robust standard errors and consistent estimators under heteroskedasticity and autocorrelation within a panel. Sensitivity and robustness checks are performed.

Findings
Asset and income diversification increase the probability of distress in low-capitalized banks during normal periods (excluding periods of crises and high uncertainty). Concerning crisis periods, a marginal increase in asset diversification during the global financial crisis (GFC) and the COVID-19 pandemic crisis induces a more important increase in the probability of failure of well-capitalized banks relative to low-capitalized ones. Contrary to the results obtained for the GFC period, well-capitalized banks were found to pursue more careful funding diversification in reaction to the sudden increase of uncertainty during the Russia–Ukraine war.

Research limitations/implications
Prudential supervision should concentrate on well-capitalized banks to encompass unexpected excessive risk-taking during crisis periods. Regulatory requirements should constrain fragile banks to avoid pursuing assets and income diversification strategies that increase earnings volatility.

Originality/value
The main originality of this paper is to consider the interaction between three different dimensions of bank diversification and capital regulation during stable and unstable periods using the marginal effect analysis. Moreover, this paper uses, initially, the GFC as the reference crisis period to study the impact of capital buffers and diversification interactions on the probability of bank distress. Then, the authors extend the observation period until 2022:Q4 to include two additional major events, namely, the COVID-19 pandemic and the Russia-Ukraine war.
A critical analysis of Somalia’s current antimoney laundering and counter financing of terrorism regime: a comparative study with Malaysia
Authors: Hersi Abdirahman Hassan 
Published: June 2023

Purpose
Concerns on money laundering (ML) and terrorist financing increased, as ML accounted 2%–5% of the global GDP, with Switzerland, the USA, Canada, India and Russia having high laundering rates. Banks were fined over US$320bn in 2008, but money laundering still accounted for 3.6% of global GDP in 2009, thereby indicating the need for effective regimes. Therefore, this study aims to critically analyze the antimoney laundering (AML)/CFT regime of Somalia, identify loopholes in the regime, raise awareness and propose recommendations for regime improvement.

Design/methodology/approach
The qualitative research approach is used to compare Somalia’s AML/CFT regime with the corresponding regime of Malaysia through the black letter method combined with document analysis. Malaysia is selected as a benchmark for two reasons: firstly, it is an Islamic country like Somalia, and secondly, Malaysia has complied with integrity-related standards.

Findings
This study revealed that an impactful AML/CTF regime is reached by closing loopholes in the law, reevaluating and improving regulatory agencies and measures, facilitating formal financial services and collaborating with regional and international standard setters. According to the results, Somalia AML/CFT regime is counterproductive in criminalizing offenses; regulating digital currencies and mobile money, disclosures and nonfinancial business and provisions; and governing training requirements for regulatory agencies and financial institutions.

Originality/value
To the best of the author’s knowledge, this paper is the first of its kind in the study of Somalia’s regime building. Also, this study incorporates rich scholarly discourse on effective regime building.
Is this work? Revisiting the definition of work in the 21st century
Authors: van der Laan Luke , Ormsby Gail , Fergusson Lee , McIlveen Peter 
Published: June 2023

PurposeThe purpose of the study was to specify the perceived outdated nature and lack of definitional clarity associated with the concept of work and further to outline that the nature of work has dramatically changed in the 21st century, while definitions of work referenced in research remain those that were dominant in the previous century. Lastly, the study aimed to propose an updated conceptualisation and definition of work to aid future research.Design/methodology/approachA scoping literature review was adopted as the methodology guiding the study. A scoping review is particularly suited to identifying the conceptual boundaries on a given multi-disciplinary topic and is used to map the key concepts underpinning a research area as well as to clarify working definitions.FindingsNine main themes underpinning the concept of work were extracted from the extant literature. These were assimilated with contemporary literature across multiple disciplines. Contexts of work as they relate to dimensions of work and workspace are developed and visualised. A proposed contemporary definition of work is presented.Research limitations/implicationsThe aim of the study was to address the problem with current and future research continuing to refer to traditional conceptualisations of work, while the nature of work has dramatically changed. The findings are preliminary and intended to stimulate further discourse towards a greater consensus of a definition. The implications of proposing an updated definition of work is that it is intended to better inform future research reflective of its multi-disciplinary and significantly changed nature.Practical implicationsThe implications to practice are the main impetus of this study. The authors found that research associated with work was being confounded by traditional and outdated interpretations, excluding alternative forms of work or not recognising its multi-dimensionality. It is proposed by the paper that an updated conceptualisation of the nature of work in this era, as it is reflected across disciplines and practice, would positively contribute to the understanding, management and conceptualisation of work in practice.Originality/valueA systematic literature review across disciplines of the definition of work will reveal the outdated nature and disparate interpretation of the concept of work. An inclusive, multi-disciplinary and contemporary definition of work has not been suggested. This scoping review was conducted to address this problem and gap in the literature. Further, this paper presents a multi-dimensional and spatial conceptualisation of work that is proposed to better inform future research and practice associated with work.
Cluster analysis and network visualization of journals, authors, keywords, and themes of monkeypox research (1989–2022): an updated bibliometric review
Authors: Khan Daud , Verma Manoj Kumar , Yuvaraj Mayank 
Published: June 2023

PurposeThere have been numerous publications on human monkeypox since it was reported. With the help of bibliometric analysis, this study examined research hotspots and future trends related to human monkeypox. Science mapping was used in this study to identify influential monkeypox researchers, institutions, articles, keywords, thematic structures, and clusters of articles.Design/methodology/approachBased on a validated search query, bibliometric analysis of data collected from Web of Science from 1989 to September 2022 was conducted. Using the “Title-Keyword-Abstract” search option, the search query consisted of keywords “Monkeypox” OR “Monkeypox virus” OR “monkeypox” OR “monkey pox” OR “MPXV.” With the state-of-the-art tools Bibliometrix package of R Studio and VOSviewer, performance analysis and science mapping, as a part of standard bibliometric research of monkeypox research were conducted.FindingsResearchers published 708 monkeypox papers from 1989 to September 2022, with American researchers publishing 460 papers. Further, USA had the highest international cooperation in terms of collaborative research output. Centers for Disease Control and Prevention (CDC) is a global leader in monkeypox research since it is the most prolific and collaborative organization. There have been the most published papers on monkeypox in the Journal of Virology. Damon Inger K is also the most prolific and influential researcher in monkeypox research, with the highest number of publications and citations. In total, 1,679 keywords were identified in the study. From the cluster analysis four themes were identified in monkeypox research. They are (1) clinical features, (2) monkeypox virus epidemiology, (3) monkeypox virus vaccine defense, and (4) monkeypox virus-related treatment measures.Originality/valueAnalysis of collaboration, findings, networks of research, and visualization separates this study from traditional metrics analysis. Currently, there are no similar studies with similar objectives based on the authors' knowledge.
Accounting for a mining company’s transformation in Ukraine
Authors: Iermolenko Olga , Hersinger Anders 
Published: June 2023

Purpose
This study aims to investigate how and why a new management accounting control (MAC) regime emerged in a previously government-owned energy company with a Soviet past in the context of changing politico-economic dynamics in Ukraine.

Design/methodology/approach
Drawing upon data from a case study of a large Ukrainian energy company with a Soviet past that has undergone major transformations in recent years, the authors analyze MAC regime changes in the company from an institutional logics perspective. All primary and secondary data used in this study were collected from 2012 to 2016. Retrospective interviews and extensive use of written materials, including corporate documents and other publicly available data, helped them reconstruct those events, which the authors could not observe personally.

Findings
The authors observed that MAC regime changes in the company mirror; overall changes in the political and economic environment and Ukraine’s willingness to become closer to the West. The company seems to follow liberal Western market logics and eliminate those of Soviet heritage. The MAC regime changes seemed to contribute to the company’s survival during challenges caused by the political and economic crises that began in 2014 with the annexation of Crimea and other Ukrainian territories in the East of the country, demonstrating the usefulness of the new MAC regime and overall business logic.

Research limitations/implications
This study adds to the literature on management accounting and control change in emerging economies and extractive industries by highlighting the role of changing institutional logics in shaping a MAC regime. The authors explain why, in some contexts (i.e. Ukraine), organizational actors accept and favor liberal Western market logic.

Originality/value
A particularly significant facet of this study concerns its extension of the role of MAC and the way it is perceived in a new international context in times of significant transformation. The results suggest that MAC regime change may be favorably received if it is based on local values and aspirations.
The fluid affective space of organizational practices
Authors: Gherardi Silvia 
Published: June 2023

PurposeThe article contributes to affective ethnography focussing on the fluidity of organizational spacing. Through the concept of affective space, it highlights those elements that are ephemeral and elusive – like affect, aesthetics, atmosphere, intensity, moods – and proposes to explore affect as spatialized and space as affective.Design/methodology/approachFluidity is proposed as a conceptual lens that sits at the conjunction of space and affect, highlighting both the movement in time and space, and the mutable relationships that the capacity of affecting and being affected weaves. It experiments with “writing differently” in affective ethnography, thus performing the space of representation of affective space.FindingsThe article enriches the alternative to a conceptualization of organizations as stable entities, considering organizing in its spatial fluidity and in being a fragmented, affective and dispersed phenomenon.Originality/valueThe article's writing is an example of intertextuality constructed through five praxiographic stories that illustrate the multiple fluidity of affective spacing in terms of temporal fluidity, fluidity of boundaries, of participation, of the object of practice, and atmospheric fluidity.
Long‐term series of measurements of eggs and chicks of Caspian terns (Hydroprogne caspia) breeding in Lake Chany, Western Siberia, Russia, during 1985 and 2011
Authors: Yurlov Alexander K. , Yurlova Natalia I. , Garyushkina Maria Yu. , Selivanova Marina A. , Doi Hideyuki 
Published: June 2023

AbstractCaspian terns (Hydroprogne caspia Pallas, 1770) present a sub‐cosmopolitan but scattered distribution, and many of its colonies are in a vulnerable state. The species has been listed in the Red Data Book of the Russian Federation and is covered by the Agreement on the Conservation of African‐Eurasian Migratory Waterbirds. We observed the colonies of Caspian terns repeatedly in the breeding season from May to June on the islands of Lake Chany from 1985 to 2011. We recorded clutch size, eggshell coloration and measured egg length and width to the nearest 0.1 mm with a caliper. Furthermore, we recorded the fate and hatching date of individual eggs and determined the clutch initiation date. Head, bill, tarsus length, and body weight of newly hatched chicks were measured. Caspian tern colony size changed between years from 50 nests in 1985 to 513 in 1999; therefore, the sample size of measured eggs varied from 90 to 1045. A total of 4137 eggs and 570 chicks were measured. We provide new information for this species nesting in west Siberia, which is important to compare with other local results. The presented data set is a novel long‐term data set on an isolated population of this species in center of Eurasian continent. The complete data set for this abstract published in the Data Article section of the journal is available in electronic format in MetaCat in JaLTER at http://db.cger.nies.go.jp/JaLTER/metacat/metacat/ERDP-2023-02.1/jalter-en.
Women of the Empire at Ajmer's Dargah: Negotiating Sacred and Civic at a Prominent Sufi Pilgrimage Site, 1900–1920
Authors: Gupta Aishani 
Published: June 2023

AbstractThis article examines the experiences of four colonial and imperial women at the Sufi tomb complex of Muin al‐Din Chishti (d.1236 CE) in Ajmer during the latter years of British Raj in India. It specifically looks at the ways in which pre‐modern sacred sites and their male custodians were implicated in various municipal and legal apparatuses of the early twentieth century through petitions, complaints and patronage of women as pilgrims, visitors or family members. We first look at the complaints of a courtesan from Lucknow, who petitioned the British Government to claim maintenance from the Sajjada‐Nashin (the biological descent of the Sufi saint buried there). Then we move on to Muslim lady who complained to the colonial officials about being tortured and ill treated by her Sufi in‐laws. The third incident pertains to the wife of the British Chief Commissioner of Ajmer, whose molestation by Khadims (keepers of the shrine) was deftly brushed under the carpet by the local administration. The fourth is Queen‐Empress Mary herself, who granted royal patronage to the shrine by donating money which was then used to build an ablution tank and called the Victoria Tank. Tracing these fragmentary stories of their visits, this article argues that colonial and imperial women negotiated parallel forms of spiritual and political authorities at sacred spaces in order to fulfil their personal and public obligations. Their encounters with the bustling burial complex, its keepers and administrators also urge us to ponder on broader issues of gender, sexuality and race as they played out in such significant nodes across colonial South Asia.
Do Governments Hide Resources from Unions? The Influence of Public Sector Unions on Reported Discretionary Fund Balance Ratios
Authors: GORE ANGELA K. , JI YUAN , KULP SUSAN L. 
Published: June 2023

ABSTRACTWe explore whether municipalities with public sector unions exploit aspects of governmental (or “fund”) accounting to obscure the availability of discretionary resources in fund balance accounts, relative to municipalities without public sector unions. We first investigate whether governments with unions report higher proportions of discretionary resources outside of the general fund, a primary measure of financial health, and instead within less prominent fund types. Second, we explore whether governments with unions report lower ratios within accessible general fund balance account categories – that is, report lower proportions of unreserved fund balance. Primary findings are consistent with both hypotheses. Although somewhat mixed, cross‐sectional analyses reveal that effects are magnified when unions have more bargaining power, as proxied by the ability to strike or the absence of state right‐to‐work laws. Further analysis corroborates cross‐sectional findings by examining difference‐in‐differences specifications surrounding the quasi‐exogenous shock of Wisconsin's 2011 weakening of state public sector union laws and Ohio's time‐varying union contract negotiations. Overall, the evidence suggests that governments with unions shelter resources to avoid the appearance of large discretionary amounts available.
Different immune contextures underlie tumor site‐specific responses to immune checkpoint blockade in esophageal cancer
Authors: Guo Jhe‐Cyuan , Hsu Chia‐Lang , Hsieh Min‐Shu , Lin Chia‐Chi , Huang Ta‐Chen , Kuo Hung‐Yang , Shao Yu‐Yun , Hsu Chih‐Hung 
Published: June 2023

AbstractImmune checkpoint inhibitors (ICIs) have demonstrated efficacy in advanced esophageal squamous cell carcinoma (ESCC). Heterogeneous responses to ICIs have been reported previously. Here, we describe a patient with advanced ESCC exhibiting a response to durvalumab plus tremelimumab for more than 6 months except primary resistant esophageal tumor. The esophageal tumor had higher regulatory T cells, neutrophils, and mast cells scores estimated by NanoString platform than hepatic tumor. The immunohistochemistry study confirmed higher expression levels of Foxp3, and myeloperoxidase (MPO) in the esophageal tumor. The different immune contextures may underlie the heterogeneous responses to ICI combination in this ESCC patient.
Assessment of endobronchial ultrasound‐guided bronchoscopy (EBUS) intranodal forceps biopsy added to EBUS 19‐gauge transbronchial needle aspiration: A blinded pathology panel analysis
Authors: Lachkar Samy , Faur Quentin , Marguet Florent , Veresezan Liana , Bubenheim Michael , Salaün Mathieu , Thiberville Luc , Sabourin Jean‐Christophe , Guisier Florian , Piton Nicolas 
Published: June 2023

AbstractBackgroundEndobronchial ultrasound‐guided (EBUS) transbronchial needle aspiration (TBNA) has significantly improved the diagnostic workup for intrathoracic lymphadenopathies. More recently, EBUS intranodal forceps biopsy (IFB) has been developed in an attempt to maximize diagnostic yield by providing additional tissue.In this study, we aimed to assess the improvement of diagnostic yield with EBUS‐TBNA combined with EBUS‐IFB, compared to EBUS‐TBNA alone.MethodsConsecutive patients who had 19‐G EBUS‐TBNA and EBUS‐IFB from August 30, 2018, to September 28, 2021, were included. Four senior pathologists retrospectively analyzed, independently and blindly, first, only the EBUS‐TBNA samples (cell block), then, at least 1 month later, both samples from EBUS‐TBNA and from EBUS‐IFB together.ResultsFifty patients were included in the study and 52 lymph nodes were analyzed. Diagnostic yield was 77% (40/52) for EBUS‐TBNA alone and 94% (49/52) when combined with EBUS‐IFB (p = 0.023). Malignancy was diagnosed with EBUS‐TBNA combined with EBUS‐IFB in 25/26 cases (96%), versus 22/26 (85%) with EBUS‐TBNA alone (p = 0.35); and 4/5 (80%) versus 2/5 (40%) for lymphoma specifically. Kappa interobserver agreement was 0.92 for EBUS‐IFB and 0.87 for EBUS‐TBNA alone. Nonmalignant condition was diagnosed with EBUS‐TBNA combined with EBUS‐IFB in 24/26 cases (92%), versus 18/26 (69%) for EBUS‐TBNA alone (p = 0.07).ConclusionThe use of EBUS‐IFB combined with 19‐G EBUS‐TBNA improves the mediastinal lymph node diagnostic yield However the benefit appears to be mainly restricted to nonmalignant histology.
Reconstruction of small subunit ribosomal RNA from high‐throughput sequencing data: A comparative study of metagenomics and total RNA sequencing
Authors: Hempel Christopher A. , Carson Shea E. E. , Elliott Tyler A. , Adamowicz Sarah J. , Steinke Dirk 
Published: June 2023

Abstract

The small subunit (SSU) ribosomal RNA (rRNA) is the most commonly used marker for the identification of microbial taxa, but its full‐length reconstruction from high‐throughput sequencing (HTS) data remains challenging. Metagenomics and total RNA sequencing (total RNA‐Seq) are target‐PCR‐free HTS methods that are used to characterize microbial communities and simultaneously reconstruct SSU rRNA sequences. However, more testing is required to determine and improve their effectiveness.

We processed metagenomics and total RNA‐Seq data retrieved from a commercially available mock microbial community and an aquarium sample using 112 combinations of data processing tools. We determined the SSU rRNA reconstruction completeness of both sequencing methods for both samples and analysed the impact of data processing tools on SSU rRNA completeness.

In contrast to metagenomics, total RNA‐Seq allowed for the complete or near‐complete reconstruction of all mock community SSU rRNA sequences and generated up to 438 SSU rRNA sequences with ≥80% completeness from the aquarium sample using only 1/5 of an Illumina MiSeq run. SSU rRNA completeness of metagenomics significantly correlated with the genome size of mock community species. Data processing tools impacted SSU rRNA completeness, in particular the utilized assemblers.

These results are promising for the high‐throughput reconstruction of novel full‐length SSU rRNA sequences and could advance the simultaneous application of multiple ‐omics approaches in routine environmental assessments to allow for more holistic assessments of ecosystems.
Creating social value by empowering people: a social innovation perspective
Authors: von Jacobi Nadia , Chiappero‐Martinetti Enrica , Maestripieri Lara , Giroletti Toa 
Published: June 2023

AbstractInitiatives across the private, public, and third sectors have increasingly pursued social value beyond mere profit. However, how social value can be created still requires a more detailed investigation. This paper provides conceptual and empirical arguments on how initiatives of social innovation, which intentionally seek to empower people, contribute to generate social value. We investigate three European social innovation cases—which are collective entrepreneurial initiatives. Using mixed methods applied to primary nested data, we first find evidence for empowering effects and then identify a typical process through which empowerment occurs. Our results suggest that social innovations catalyze empowerment through a horizontal and co‐creational organizational design, providing space for individuals to propose their goals and establishing mechanisms of mutual influence that transform individual autonomy into coactive power. This process kicks off social value creation, yet its reach within society depends on how much empowerment diffuses beyond the participants in the initiative.