bluuebunny/crossref_metadata_2025_split huggingface dataset:
Comparison of requirements of graduates entering employment in Vysočina Region and region Upper Austria
Authors: Berková Kateřina , Frendlovská Dagmar , Kuncová Martina , Füreder Robert , Überwimmer Margarethe 
Published: September 2023

PurposeCurrently, owing to the influence of rapid globalisation, the issue of international and cross-cultural implementation of cross-cultural relationships is being widely discussed. This is also related to the readiness of graduates for international cooperation. The objective of this qualitative study is to identify and compare the requirements of company representatives from the Czech Republic – the Vysocina Region and Austria (Region Upper Austria) regarding the readiness of graduates to entering the workforce and the intercultural differences between the relevant regions.Design/methodology/approachA total of 20 Czech and Austrian companies from the relevant regions participated in the research. The results were obtained through in-depth guided interviews and a comparative method.FindingsThe qualitative study has theoretical implications in the context of new findings in the field of research. It contributes to the knowledge relating to the preparation of graduates for entering the workforce, and in the context of intercultural development, it extends this knowledge with the identified weaknesses of the mentioned preparation at the level of Czech or Austrian education.Originality/valueThe most effective and probable approach to enhance the development of cross-cultural competences in particular appears to be the integration of new techniques and content of education in the form of new subjects in cooperation with academics and practitioners from the particular country. Collaboration with these experts can build students' knowledge and skills from an intercultural environment to the highest degree possible.
Supplier goal commitment in performance-based contracts: the lens of goal-setting theory
Authors: Celik Hasan , Nowicki David R. , Uvet Hasan , Adana Saban , Cevikparmak Sedat 
Published: September 2023

PurposeThis study aims to empirically test the effects of key characteristics of performance-based contracting (PBC) (i.e. reward/payment scheme, increased supplier autonomy and transfer of responsibilities) on supplier goal commitment.Design/methodology/approachThis study developed a conceptual model applying goal-setting theory (GST), expectancy theory (ET) and job characteristics theory (JCT). Survey data were collected and analyzed using structural equation modeling (SEM) to establish a validated measurement instrument for testing the hypotheses.FindingsThe findings revealed that PBC positively affects supplier goal commitment due to its unique characteristics, which translates into improved supplier performance. Furthermore, this study validated the mediating role of goal alignment and felt accountability operating between PBC characteristics and supplier goal commitment.Research limitations/implicationsThis study explored the buyer–supplier relationship from the supplier's standpoint. Using a more inclusive data set, future research may involve a dyadic analysis and focus on the effects of the following factors on the supplier goal commitment: relational aspects (e.g. trust and collaboration), the risk transfer from the buyer to the supplier, different incentive schemes and successful PBC implementation factors.Practical implicationsThis study presents new, validated insights for contract selection, design and management. It underlines the importance of choosing the proper contract, having the appropriate contract design based on the desired outcomes and effective contract management by exhibiting the psychological/behavioral effect of fundamental PBC characteristics.Originality/valuePBC represents an active research stream, but its psychological/behavioral implications are understudied. Therefore, this research puts forth a conceptual framework with multiple testable hypotheses illustrating the relationship between PBC and supplier goal commitment.
The effect of thermal-elastic deformation on the sealing performance of supercritical CO2 dry gas seal
Authors: Wang Zengli , Wang Qingyang , Hao Muming , Li Xiaoying , Liu Kewei 
Published: September 2023

Purpose
The purpose of this study is to investigate the sealing performance of S-CO2 dry gas seals (DGSs) by considering the effects of pressure-induced deformation, thermal deformation and coupling deformation.

Design/methodology/approach
A hydrodynamic lubrication flow model of S-CO2 DGS was established, and the model was solved using the finite difference and finite element methods. The pressure-induced deformation and thermal deformation of the sealing ring, as well as the sealing performance under the effects of pressure-induced deformation, thermal deformation and coupling deformation, were obtained.

Findings
The deformation of the sealing ring is mainly thermal deformation. The influence of pressure-induced deformation on leakage and gas film stiffness is greater than that of thermal deformation and coupling deformation. However, thermal deformation has a greater impact on friction torque and minimum film thickness than pressure-induced deformation and coupling deformation. The influence of deformations on sealing performance is important.

Originality/value
The sealing performance of S-CO2 DGSs was analyzed considering the effect of pressure-induced deformation, thermal deformation and coupling deformation, which can provide a theoretical basis for S-CO2 DGS optimization design.

Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-04-2023-0120/
Structural stiffness and equivalent viscous damping in a supercritical carbon dioxide lubricated hybrid journal bearing under hydrostatic status
Authors: Zhu Liming , Qiu Zhengmao , Chen Sheng , Wang Xiaojing , Huang Lingfeng , Chen Feiyu 
Published: September 2023

Purpose
The purpose of this paper is to propose a type of hybrid bearing lubricated with supercritical carbon dioxide (S-CO2) and to investigate the stiffness and damping characteristics of the bearing under hydrostatic status.

Design/methodology/approach
Established a test rig for radial bearings lubricated with S-CO2 and used it to measure the dynamic coefficients by recording the relative and absolute displacements of bearing. Test bearing is mounted on a nonrotating, stiff shaft. Using static loading experiments to obtain structural stiffness. The dynamic coefficient regularities of the test bearing under hydrostatic status were revealed through dynamic loading experiments.

Findings
Experiment results indicate that test bearing displayed increased stiffness when subjected to high excitation frequencies and low excitation forces, as well as elevated damping when exposed to low excitation frequencies and low excitation forces. Additionally, an increase in either environmental pressure or hydrostatic recess pressure can elevate the dynamic coefficient. The effect of temperature on the dynamic coefficient is more pronounced around the critical temperature of S-CO2.

Originality/value
Designed a type of hybrid bearing for use in the Brayton cycle that is lubricated with S-CO2 and uses hydrostatic lubrication during start-stop and hydrodynamic lubrication during high-speed operation. The hybrid bearing reduces the wear and friction power consumption of gas bearing. However, few experimental analyses have been conducted by researchers in this field.
Identify the effect of government regulations on the live streaming e-commerce
Authors: Shou Minghuan , Yu Jie , Dai Ruinan 
Published: September 2023

PurposeOn December 20, 2021, Viya, a social media influencer (SMI) with the largest number of followers in China, was exposed for having evaded RMB 643 million in taxes during 2019 and 2020. Consequently, she was fined a total of RMB 1.341 billion by the tax authorities. While the strict government regulations demonstrated in the Viya event may build confidence in the consumers for future purchases, the exposure of issues and problems through implementation of the stronger government regulations may warn consumers off. Thus, the main objective of this paper is to examine the effect of government regulations on consumers' usage intentions of live streaming e-commerce by taking the Viya event as an example.Design/methodology/approachThe authors consider both the positive effect of consumers' perceived benefits of the government regulations and the negative effect of their perceived risks of the Viya event on the usage intentions of live streaming e-commerce. After collecting 314 subjects with diverse gender, ages, education levels and income profiles, the data are processed by partial least squares-based structural equation modeling (PLS-SEM) and SmartPLS software.FindingsThe results demonstrate that strict government regulations can build trust in consumers of live streaming e-commerce by increasing the perceived benefits of restricting the behavior of SMIs. Among the potential perceived risks (social risk, safety risk and psychological risk), the safety risk is supported to have a negative effect on consumers' trust in live streaming e-commerce platforms. Besides, the authors have also identified different types of usage intentions in live streaming e-commerce, i.e. watching intention and purchase intention, and have empirical support for the positive relationships between the consumers' trust in live streaming e-commerce platforms and different usage intentions.Originality/valueThe authors' findings contribute to the application of commitment-trust theory, institutional theory and organizational control theory in the context of the live streaming e-commerce industry. Particularly, the authors use the Viya event as an example to quantitatively examine the effects of strict government regulations, which enriches the existing literature on this topic.
Effective methods for detecting fraudulent financial reporting: practical insights from Big 4 auditors
Authors: Kassem Rasha , Omoteso Kamil 
Published: September 2023

PurposeUsing a qualitative grounded theory approach, this study explores the methods experienced external auditors use to detect fraudulent financial reporting (FFR) during standard audits.Design/methodology/approachSemi-structured interviews were conducted with 24 experienced external auditors to explore the methods they used to detect FFR successfully during standard external audits.FindingsThe authors find 58 methods used for FFR detection, out of which the following methods are frequently used and help in detecting more than one type of FFR: (1) specific analytical procedures, (2) positive confirmation, (3) understanding of the client's business and industry, (4) the inspection of specific documents, (5) a detailed analysis of the audit client's anti-fraud controls and (6) investigating tip-offs from suppliers, employees and customers.Research limitations/implicationsBased on the grounded theory approach, the authors theorise that auditors must return to the basics and focus on specific audit procedures highlighted in this study for effective fraud detection.Practical implicationsThe study provides practical guidance, including 58 methods used in audit practice to detect FFR. This knowledge can improve auditors' skills in detecting material misstatements due to fraud. Besides, analytical procedures and positive confirmation helped external auditors in this study detect all forms of FFR, yet they are overlooked in the external audit practice. Therefore, audit firms should emphasise the significance of these audit procedures in their professional audit training programmes. Audit regulators should advise auditors to consider positive confirmation instead of negative confirmation in financial audits to increase the likelihood of FFR detection. Moreover, audit standards (ISA 240 and SAS 99) should explicitly require auditors to conduct a detailed analysis of the client's anti-fraud controls.Originality/valueThis is the first study to identify actual, effective methods used by external auditors in detecting FFR during the ordinary course of an audit.
Poverty and financial development: an asymmetric and nonlinear ARDL analysis for India
Authors: Khanday Ishfaq Nazir , Tarique Md. , Wani Inayat Ullah , Dar Muzffar Hussain 
Published: September 2023

PurposeThe primary objective of the paper is to examine the asymmetric Cointegration and asymmetric causality between financial development and poverty alleviation on annual data in Indian context over the period from 1980 to 2019.Design/methodology/approachFirst nonlinearity test by Brooks et al. (1999) is applied to ascertain the nonlinear behavior of the variables used. Once the nonlinear behavior of variables is confirmed, asymmetric and nonlinear unit root tests by Kapetanios and Shin (2008) are applied to check for the order of integration of selected variables. Next, nonlinear autoregressive distributed lag model (NARDL) is employed to analyze the asymmetric Cointegration. Finally, Hatemi-j- asymmetric causality tests is applied to work out the direction of asymmetric causality.FindingsThe empirical findings document the existence of asymmetries in the short-run as well as long-run between poverty and financial development. The asymmetry reveals that negative financial development shocks leave a more profound impact on poverty alleviation than their positive equivalents. The findings of Wald's test also confirm the presence of asymmetric Cointegration. The asymmetric cumulative dynamic multipliers used to examine the behavior of asymmetries and adjustments with respect to time lend credence to the results calculated using NARDL estimator. This result exhibits the robustness of the model. Furthermore, the result emanating from recently introduced asymmetric causality test reveals a unidirectional asymmetric causality between negative shocks in financial development and poverty. The findings of the present study necessitate the need for investigating asymmetric and nonlinear effects in finance–poverty nexus, which existent literature has completely neglected, in order to have relevant policy conclusions.Research limitations/implicationsThe study used “Per capita consumption expenditure” as a measure for poverty due to lack of continuous time series data on headcount ratio. In future, researchers can extend this study by incorporating headcount ratio as a measure of poverty in their respective works. There is further scope of research on this issue by finding out the impact of formal and informal sources of credit on poverty separately. A panel data study for developing countries over a period of time could further confirm/negate the findings of the present study.Originality/valueTo the best of the authors’ knowledge none of the studies in Indian context has scrutinized asymmetric and nonlinear impact of financial development on poverty. To dredge up asymmetric structures at work, the authors have used the highly celebrated NARDL estimator. To enrich the existent body of knowledge along the lines of asymmetric (nonlinear) linkages, the authors have also used recently introduced asymmetric causality test by Hatemi-j-(2012) to find out the direction asymmetric causality.
Interplay between servant leadership, leader-member-exchange and perceived organizational support: a moderated mediation model
Authors: Nisar Khattak Mohammad , Al-Taie Moyassar Zuhair , Ahmed Ifzal , Muhammad Noor 
Published: September 2023

PurposeThis study aims to investigate the effect of servant leadership on employee organizational identification and career satisfaction through the mediating lens of leader-member-exchange (LMX). Furthermore, this study also examines whether perceived organizational support (POS) strengthens the positive effect of servant leadership on LMX and subsequently, on employee organizational identification and career satisfaction.Design/methodology/approachSurvey data were collected from 314 respondents working in hotels in United States of America (USA). Structural equation modeling (SEM), hierarchical moderation analysis and bootstrapping were used to test the study hypotheses.FindingsServant leadership was found to positively influence employee organizational identification and career satisfaction. Further, analysis revealed that LMX partially mediated the positive relationship between servant leadership and employee career satisfaction and fully mediated the positive relationship between servant leadership and organizational identification. However, although POS moderated the indirect relationship between servant leadership and employee’ career satisfaction, it did not moderate the indirect relationships between servant leadership and organizational identification.Practical implicationsThis study provides insight into the nexus of servant leadership and organizational support in hospitality industry to foster the employee organizational identification and career satisfaction which are extremely needed for competitive advantage in hotel industry.Originality/valueThis study addresses recent calls for future researchers to investigate the important of servant leadership in the hospitality industry.
Entrepreneurial solutions to social problems: philosophy versus management as a guiding paradigm for social enterprise success
Authors: Müller Michal , Vaseková Veronika , Kročil Ondřej 
Published: September 2023

PurposeIn societies marked by inequality, organizations use management techniques and business strategies for sustainability, social impact and ethical activities, with stakeholders often promoting education to effectively address these challenges. This paper establishes an original relation between the development of social entrepreneurship and a deep philosophical comprehension of human existence. Going beyond conventional management theories, the authors demonstrate that specific existential ideas and other philosophical underpinnings provide powerful guiding principles, portraying entrepreneurship as a method to address the underlying social and environmental issues driving inequality.Design/methodology/approachThis study is based on an analysis of relevant articles and is supported by qualitative research on social entrepreneurship. The stories of social entrepreneurs represent good practice in applying the values and insights discussed in modern approaches.FindingsSocial entrepreneurs are relentlessly seeking innovative pathways to develop their enterprises. Their intrinsic drive for social entrepreneurship and their unwavering commitment to solidarity are undeniably more aligned with philosophical approaches to management than with the confines of traditional positivist foundations.Practical implicationsLeveraging philosophical approaches that intricately resonate with the ethical and value-driven compass of social entrepreneurs, as opposed to the constraints of conventional managerial methods, holds immense potential in shaping the training and skill development of these impactful visionaries.Originality/valueThe authors' study unveils fresh insights into how social entrepreneurs adeptly navigate interpersonal connections, handle uncertainties and address the paradoxical situations intrinsic to their entrepreneurial efforts to confront social issues.
A mixed study on the “wow” of impulse purchase on Instagram: insights from Gen-Z in a collectivistic environment
Authors: Muhammad Abubakar Sadiq , Adeshola Ibrahim , Isiaku Labaran 
Published: September 2023

Purpose
Generation Z (Gen-Z), sometimes known as “digital natives”, represents the first generation to become immersed in digital communication. In a multicultural environment, this study aims to explore which types of factors are most beneficial in connection with Gen-Z’s impulsive purchase behaviour.

Design/methodology/approach
This study adopts an exploratory sequential mixed-method design, incorporating both qualitative and quantitative approaches. In Study 1, focus group discussions are conducted to address “why” and “how” questions, whereas Study 2 uses a quantitative method to test the hypothetical model. The model is assessed using structural equation modelling. This study used the stimulus–organism–response (SOR) framework in the context of Instagram.

Findings
Building on Mehrabian and Russell’s (1974) concept and focus group discussions, Study 1 introduces a novel SOR model tailored to Instagram. In Study 2, the model is tested, and results confirm most hypotheses, except for three. Factors such as aesthetic appeal, scarcity promotions and discounted prices stimulate impulse buying behaviour in Gen-Z. Positive emotional responses evoked by these factors also influence impulse buying, whereas the impact of negative emotional responses is found to be insignificant.

Originality/value
This mixed-methods study enhances the theoretical understanding of Gen-Zers’ impulse buying behaviour by highlighting the influence of diverse independent variables. By using the SOR framework, it reveals the intricate emotional aspects impacting impulsive purchase decisions. The research provides new insights into online impulsive buying behaviour, particularly relevant to consumer psychology and behavioural economics among young collectivist consumers.
A morphometric approach to morphology analysis of palatal rugae in sibling groups
Authors: Tey Sock Nee , Syed Mohamed Alizae Marny Fadzlin , Marizan Nor Murshida 
Published: September 2023

AbstractRecent advances in imaging technologies, such as intra‐oral surface scanning, have rapidly generated large datasets of high‐resolution three‐dimensional (3D) sample reconstructions. These datasets contain a wealth of phenotypic information that can provide an understanding of morphological variation and evolution. The geometric morphometric method (GMM) with landmarks and the development of sliding and surface semilandmark techniques has greatly enhanced the quantification of shape. This study aimed to determine whether there are significant differences in 3D palatal rugae shape between siblings. Digital casts representing 25 pairs of full siblings from each group, male–male (MM), female–female (FF), and female–male (FM), were digitized and transferred to a GM system. The palatal rugae were determined, quantified, and visualized using GMM computational tools with MorphoJ software (University of Manchester). Principal component analysis (PCA) and canonical variates analysis (CVA) were employed to analyze palatal rugae shape variability and distinguish between sibling groups based on shape. Additionally, regression analysis examined the potential impact of shape on palatal rugae. The study revealed that the palatal rugae shape covered the first nine of the PCA by 71.3%. In addition, the size of the palatal rugae has a negligible impact on its shape. Whilst palatal rugae are known for their individuality, it is noteworthy that three palatal rugae (right first, right second, and left third) can differentiate sibling groups, which may be attributed to genetics. Therefore, it is suggested that palatal rugae morphology can serve as forensic identification for siblings.