bluuebunny/crossref_metadata_2025_split huggingface dataset:
Inflation and interest rate dynamics in Ghana: the supply-side perspective
Authors: Yemidi Solomon , Nkansa Asante Grace , Takyi Paul Owusu 
Published: August 2023

PurposeThe purpose of this research is to examine the impact of alterations in the path of monetary policy rates on inflation via the supply side of an emerging economy.Design/methodology/approachThe study employed semi-annual data covering the period 2007S1 to 2020S2 on the inflation rate, the combined outputs of industry and agriculture, the lending rate, and the monetary policy rate. The vector autoregression model was estimated and counterfactual simulation exercises were conducted.FindingsThe study revealed that a move from a higher to a lower monetary policy rate regime resulted in a shift in inflation from a higher to a lower regime. In particular, a 200-basis point reduction in the monetary policy rate over the simulation horizon produces a 1.3% fall in the inflation rate over the same period.Research limitations/implicationsThe study has a limitation due to the unavailability of a long-span dataset on all relevant variables. As a result, it is important to exercise caution when interpreting the study's findings. A potential area for further research is to explore how changes in interest rates impact inflation in the real economy by utilising other multiple-variable time series techniques.Practical implicationsIt is the opinion of the authors that for inflation in Ghana to move to a lower regime, conscious efforts should be made by the monetary authorities to gradually move from a regime of a high monetary policy rate to a lower one.Social implicationsIn particular, a 200-basis point reduction in the MPR over the simulation horizon produces a 1.3% fall in the inflation rate over the same period.Originality/valueThis study enhances the authors' knowledge of how monetary policy can affect inflation in developing countries through the supply-side channel.
Analyses of unintended consequences of IAS 12 on deferred income taxes
Authors: Edeigba Jude , Gyapong Ernest , Tawiah Vincent Konadu 
Published: August 2023

PurposeAn intractable effect of revenue and expense recognition based on tax regulation and accounting rules is unresolved and may be manageable only by reducing the value of deferred taxes. Therefore, in this study, the authors examined the relationship between the International Accounting Standard 12 (IAS 12) and deferred income taxes associated with tax and accounting rules.Design/methodology/approachThe authors used a large sample of balanced data from 144 firms across 1992–2019. To mitigate the problem of superfluous results, the authors used the same number of firms and years for pre- and post-IAS 12 periods. The authors employed robust econometric estimations to establish the impact of IAS 12 on deferred tax.FindingsThe regression results show that deferred tax assets decreased significantly, whereas deferred tax liabilities increased significantly, in the post-IAS 12 period. These contrasting results imply that IAS 12 implementation has increased conservatism and prudence in financial reporting. However, the authors find that the increase in deferred tax assets post-IAS 12 is value destructive, suggesting that its implementation has unintended consequences. The results are robust to alternative measurements and econometric identification strategies.Originality/valueWhile prior studies have explored topics such as deferred tax measurement and the impact of income and expense recognition, the authors specifically analyzed how IAS 12 affects deferred taxes and their effect on the market valuation. The authors find that certain accounting standards may not be relevant to the capital market.
A Gaussian multi-scale space difference method to multiple slight damage localization based on strain modes
Authors: Song Xueli , Wang Fengdan , Li Rongpeng , Xiao Yuzhu , Li Xinbo , Deng Qingtian 
Published: August 2023

PurposeIn structural health monitoring, localization of multiple slight damage without baseline data is significant and difficult. The purpose of this paper is to discuss these issues.Design/methodology/approachDamage in the structure causes singularities of displacement modes, which in turn reveals damage. Methods based on the displacement modes may fail to accurately locate the slight damage because the slight damage in engineering structure results in a relatively small variation of the displacement modes. In comparison with the displacement modes, the strain modes are more sensitive to the slight damage because the strain is the derivative of the displacement. As a result, the slight variation in displacement data will be magnified by the derivative, leading to a significant variation of the strain modes. A novel method based on strain modes is proposed for the purpose of accurately locating the multiple slight damage.FindingsIn the two bay beam and steel fixed-fixed beams, the numerical simulations and the experimental cases, respectively, illustrate that the proposed method can achieve more accurate localization in comparison with the one based on the displacement modes.Originality/valueThe paper offers a practical approach for more accurate localization of multiple slight damage without baseline data. And the robustness to measurement noise of the proposed method is evaluated for increasing levels of artificially added white Gaussian noise until its limit is reached, defining its range of practical applicability.
A sustainable rural entrepreneurship model developed by the organic farmers of India
Authors: Tomar Sushant , Sharma Neeraj , Nehra Nagendra Singh 
Published: August 2023

Learning outcomes
Teaching objective 1: To flourish and explore the current business model to get socioeconomic benefits from organic farming compared to conventional farming; in the context of hill farming. Teaching objective 2: To explore and design innovative entrepreneurship opportunities in the field of organic farming and how these opportunities can be seized by using managerial skills. Teaching objective 3: To analyze the economic benefits of organic farming compared to conventional farming.

Case overview/synopsis
Manj Gaon is a small village in the Tehri Garhwal district of Uttarakhand. This village serves as the Uttarakhand Organic Commodity Board’s training facility. Organic farming was the primary source of income for farmers in the late 1970s, but the Green Revolution in India had a negative impact on agriculture, the environment and the economy of the country. After the Green Revolution, the agriculture sector was completely dominated by conventional farming, and the use of chemical fertilizers, pesticides and insecticides affected the village to some extent. But farmers like Bhagchand Ramola paved the way for other farmers to grow and shine through organic farming. The organic farming model developed by Ramola was helping farmers and society in several aspects, such as the economy, health and the environment. A self-developed organic farming model had been generating fair revenue for the farmers and uplifting their socioeconomic status as compared to conventional farming. Complete adoption of organic farming in the village requires an analysis in terms of sustainable economic growth. However, there was a certain dilemma that was stifling the growth of the newly adopted business model because farmers were dependent only on Japanese buyers and input providers. So, there was a huge need to tie up with other consulates across the country. Secondly, expanding a business model requires more input and output in terms of manpower and revenue, so persuading conventional farmers to adopt the organic farming model was quite a challenge for Ramola.

Complexity academic level
The case can be taught to the MBA-level students.

Supplementary materials
Teaching notes are available for educators only.

Subject code
CSS 11: Strategy.
Defect detection of color-patterned fabric based on DenoisingGAN
Authors: Zhang Hongwei , Wang Shihao , Mi Hongmin , Lu Shuai , Yao Le , Ge Zhiqiang 
Published: August 2023

PurposeThe defect detection problem of color-patterned fabric is still a huge challenge due to the lack of manual defect labeling samples. Recently, many fabric defect detection algorithms based on feature engineering and deep learning have been proposed, but these methods have overdetection or miss-detection problems because they cannot adapt to the complex patterns of color-patterned fabrics. The purpose of this paper is to propose a defect detection framework based on unsupervised adversarial learning for image reconstruction to solve the above problems.Design/methodology/approachThe proposed framework consists of three parts: a generator, a discriminator and an image postprocessing module. The generator is able to extract the features of the image and then reconstruct the image. The discriminator can supervise the generator to repair defects in the samples to improve the quality of image reconstruction. The multidifference image postprocessing module is used to obtain the final detection results of color-patterned fabric defects.FindingsThe proposed framework is compared with state-of-the-art methods on the public dataset YDFID-1(Yarn-Dyed Fabric Image Dataset-version1). The proposed framework is also validated on several classes in the MvTec AD dataset. The experimental results of various patterns/classes on YDFID-1 and MvTecAD demonstrate the effectiveness and superiority of this method in fabric defect detection.Originality/valueIt provides an automatic defect detection solution that is convenient for engineering applications for the inspection process of the color-patterned fabric manufacturing industry. A public dataset is provided for academia.
Understanding online reviews adoption in social network communities: an extension of the information adoption model
Authors: Bao Zheshi , Zhu Yun 
Published: August 2023

PurposeOnline reviews derived from peer communications have been increasingly viewed as an important approach for consumers to gather pre-purchase information. This study aims to examine factors affecting online reviews adoption in social network communities and then indicates the underlying mechanism of this process based on an extended information adoption model (IAM).Design/methodology/approachUsing the data collected from 242 users of a social network community via an online survey, the proposed model is empirically assessed by partial least squares-based structural equation model (PLS-SEM).FindingsThe results show that both perceived diagnosticity and perceived serendipity are drivers of online reviews adoption in social network communities. Meanwhile, community identification is not only an antecedent of diagnosticity and serendipity perceived by community members, but also motivates source credibility which, in turn, positively influences argument quality. Finally, the importance of argument quality and source credibility in reviews adoption process is also presented.Originality/valueThis study extends the IAM and enriches the literature regarding online reviews adoption. It deepens the understanding of serendipitous experiences and community identification in social networking context by addressing their important roles in the authors' extended IAM.
Predicting the impact of big data analytics capability and green absorptive capacity on green entrepreneurship orientation and eco-innovation
Authors: Makhloufi Lahcene 
Published: August 2023

Purpose
Based on the dynamic capability view, this study aims to draw for the first time the missing link between big data analytics capabilities (BDAC) on both green absorptive capacity (GAC) and green entrepreneurship orientation (GEO). It is theoretically necessary to address how BDAC levels up the GAC to achieve the same level of GEO and then respond to their green business agenda. In addition, the study introduces knowledge sharing (KS) and green organizational ambidexterity (GOA) as potential moderating factors in the relationship between GEO and eco-innovation and explores the mediation role of GAC in the BDAC–GEO relationship.

Design/methodology/approach
The study collected 268 questionnaires from employees working in Chinese manufacturing firms using a self-administered survey and cross-sectional research design. The study applied SmartPLS to analyze the obtained data.

Findings
The findings revealed that BDAC positively and significantly influences GAC and GEO, positively impacting eco-innovation. The KS and GOA's moderation effect strengthens the relationship between GEO and eco-innovation. GAC partially mediates the relationship between BDAC and GEO.

Practical implications
The study advises firms to invest heavily in developing technological aspects of BDAC as a dynamic strategic capability that facilitates tracking and anticipating the future behavior changes of customers, competitors and market demands. BDAC also allows firms to upgrade and reconfigure their dynamic capabilities by responding to managerial, operational and strategic necessities. BDAC is necessary to increase GAC's impact and help drive GEO's eco-business agenda. Notably, the study gave superior attention to KS and GOA as a backbone of GEO to improve eco-innovation economic and managerial outcomes.

Originality/value
The study highlights the necessity to upgrade and integrate technological aspects of BDAC within firms' GEO to enhance green practices. Significantly, green business practices changed quickly as customers' needs and eco-markets fluctuated; BDAC is the crucial dynamic capability fostering GAC and entrepreneurs' green mindset to deal with environmental challenges. To the best of the author’s knowledge, this study is to predict the potential effect of BDAC on both GAC and GEO. BDAC helps firms to develop GEO eco-business agenda and balance green growth with green issues.
Analysis of transparent building envelope renovations for indoor thermal comfort in an educational building
Authors: Aydın Dinçer , Yılmaz Erten Şule 
Published: August 2023

PurposeThe buildings should be designed by respecting the environmental and climatic conditions they are in and their orientation. Then, the characteristics of the building envelope (BE) play an important role in building energy consumption and user comfort. In fact, the type and material of glazing is one of the crucial parameters for BE. The transparency ratio of BE also determines the façade performance. The aim of this study is to analyze the different renovation scenarios for BE with high transparency of an educational building (EB) in hot summer weather to obtain indoor thermal comfort (ITC) for users.Design/methodology/approachThe methodology includes thorough measurement of existing ITC using TESTO-440 and simulation of each retrofit scenario using DesignBuilder building energy modeling (BEM) simulation software with Energyplus to determine optimal thermal comfort. Since the study focuses on the impact of the transparent BE on summer ITC, four main scenarios, naturally ventilated (NV) façade, film-coated glass façade, replacement of glazing with opaque units, sun-controlled façade with overhang and solar shading, were simulated. The results were analyzed comparatively on both performance and cost to find the best renovation solutions.FindingsA total of 7 different renovation scenarios were tested. Simulation results show that passive systems such as NV have limited contribution to indoor air temperature (IAT) improvement, achieving only a 4 °C reduction while offering the lowest cost. A film coating resulted in a reduction of 3–6 °C, but these applications have the highest cost and least impact on ITC. It was found that exterior coating leads to better results in film coating. Preventing and limiting the increase in IAT was achieved by reducing the transparency ratio of BE. The best results were obtained in these scenarios, and it was possible to reduce IAT by more than 10 °C. The best performance/cost value were also obtained by decreasing transparency ratio of roof and sun control.Research limitations/implicationsSince the high transparency ratio has a negative impact on summer comfort, especially in hot climate zones, summer ITC was prioritized in the renovation solutions for the case building.Originality/valueThe study’s findings present a range of solutions for improving the ITC of highly transparent buildings. The solutions can help building managers see the differences in renovation costs and their impacts on ITC to decrease the cooling load of the existing buildings.
Explorations in organized hypocrisy and a proposed direction for a sustainable future
Authors: Farias Gerard , Landrum Nancy E. , Farias Christine , Krysa Isabella 
Published: August 2023

Purpose
Since the Brundtland report’s call for sustainability, planetary conditions have deteriorated. This paper suggests that corporate hypocrisy is a major barrier toward the adoption of sustainability and offers a typology of business behavior that can move closer toward the adoption of true and strong sustainability.

Design/methodology/approach
This article uses a normative lens to build upon prior literature and anecdotal evidence from the field to present a typology of business archetypes that represent a variety of responses toward sustainability.

Findings
The authors propose five typologies of business behavior that represent responses toward sustainability: business-as-usual, hypocritical pretender, hypocritical co-opter, responsible enterprise and purposeful enterprise. The first three typologies represent existing hypocritical approaches using weak sustainability. The last two typologies decrease corporate hypocrisy; improve alignment of talk, decisions and action; and help an organization adopt true and strong sustainability.

Research limitations/implications
This is a normative paper that critiques existing literature and practices in corporate sustainability and proposes new directions. It necessitates further research in the form of case studies and empirical cross-sectional and longitudinal analysis. It implies assessing firm impact in non-traditional ways and will call for the development of new measures and indicators of firm performance from a social and environmental perspective.

Practical implications
The typology can provide practitioners and researchers with one possible solution to eliminate or decrease corporate hypocrisy in relation to sustainability, reporting and communications.

Social implications
Planetary conditions have worsened, and business activity continues to contribute to deteriorating conditions. This research attempts to help businesses move away from hypocritical and destructive practices and to adopt true and strong sustainability practices for a flourishing planet. Furthermore, the authors articulate policy and practice recommendations in this context.

Originality/value
After decades of failure to make progress in achieving planetary sustainability, this research offers a model for practitioners and researchers to use in defining the actions necessary to achieve the elusive concept of sustainability.
Higher dung seedling density increases livestock dung greenhouse gas emissions in an alpine meadow
Authors: Wang Shulin , Hou Fujiang 
Published: August 2023

Abstract

The dung seed bank (i.e. vegetation renewal) and greenhouse gas (GHG, e.g. carbon dioxide (CO2), methane (CH4) and nitrous oxide (N2O), which contributing to global warming) emissions (i.e. materials circulation) are two of the most important ecological functions of livestock dung in grassland ecosystems. With decomposition of faeces, dung seedling density (e.g. increase) and GHG emission (e.g. decrease) changes proceeded simultaneously. Although these two processes have so far been studied in isolation, almost no studies have explored the effects of dung seedlings on GHG emissions.

We collected the dung of three livestock species—yak, sheep and horse—during late April (i.e. early warm season) in an alpine meadow in the northeastern Qinghai‐Tibetan Plateau (QTP). The livestock dung seedling composition and GHG fluxes were determined on Days 1, 6, 11, 16, 21, 26, 31, 37, 53 and 60 of germination, and we used frozen and ground faeces as the control group.

The average seedling density of horse dung was significantly greater than that of yak and sheep. The GHG fluxes in the collected native dung samples were significantly greater than those of the dung controls, and the fluctuations in CO2, CH4 and N2O all showed a pattern of yak dung > horse dung > sheep dung. Over the course of the experiment, the GHG fluxes of both the experimental and control groups gradually decreased; however, the GHG emissions of the experimental group declined faster than those of the control group.

There was a significant negative correlation between dung seedling density and GHG fluxes. Dung seedlings provide a reference for estimation of GHG emissions from livestock faeces.

Synthesis and applications. Our research has revealed the features of and interactions between two important ecological functions of livestock dung in the grazing system. Furthermore, dung seedlings could substantially affect GHG fluxes and emission rates of livestock dung patches. The contributions of dung seeds to GHG emissions should be considered when estimating global warming potential from grazing livestock on the QTP for the purposes of determining national and regional land use policies and compiling global GHG inventories.
Trade diversion effects of the US–China trade war on Vietnam
Authors: Choi Bo‐Young , Nguyen Thuy Linh 
Published: August 2023

AbstractThis paper empirically examines the US–China trade war that began in mid‐2018, focusing on the impact on a third country, Vietnam. Using regression analysis, we found that while the trade war had a negative impact on US imports from China for all targeted products, there was a partial offset from increased imports from other countries. Notably, US imports from Vietnam experienced a sharp increase, particularly after the third round of US import tariffs on Chinese goods. Additionally, our research reveals that the four rounds of tariff escalation affected US imports from China differently depending on their end‐use and technology intensity.
Broad time‐dependent transcriptional activity of metabolic genes of E. coli O104:H4 strain C227/11Φcu in a soil microenvironment at low temperature
Authors: Detert Katharina , Währer Jonathan , Nieselt Kay , Schmidt Herbert 
Published: August 2023

AbstractIn the current study, metabolic genes and networks that influence the persistence of pathogenic Escherichia coli O104:H4 strain C227/11Φcu in agricultural soil microenvironments at low temperature were investigated. The strain was incubated in alluvial loam (AL) and total RNA was prepared from samples at time point 0, and after 1 and 4 weeks. Differential transcriptomic analysis was performed by RNA sequencing analysis and values obtained at weeks 1 and 4 were compared to those of time point 0. We found differential expression of more than 1500 genes for either time point comparison. The two lists of differentially expressed genes were then subjected to gene set enrichment of Gene Ontology terms. In total, 17 GO gene sets and 3 Pfam domains were found to be enriched after 1 week. After 4 weeks, 17 GO gene sets and 7 Pfam domains were statistically enriched. Especially stress response genes and genes of the primary metabolism were particularly affected at both time points. Genes and gene sets for uptake of carbohydrates, amino acids were strongly upregulated, indicating adjustment to a low nutrient environment. The results of this transcriptome analysis show that persistence of C227/11Φcu in soils is associated with a complex interplay of metabolic networks.