bluuebunny/crossref_metadata_2025_split huggingface dataset:
Accounting meets metaverse: navigating the intersection between the real and virtual worlds
Authors: Pandey Durgesh , Gilmour Paul 
Published: June 2023

Purpose
The “metaverse” is the new buzzword. With the phenomenal growth of the metaverse comes accounting, taxation and jurisdictional challenges, which business and governments have yet to fully address. This paper aims to highlight and rationalise the lack of regulatory framework and multiplicity of jurisdictions on metaverse transactions. This paper addresses some of the complications with respect to accounting and taxation in virtual environments.

Design/methodology/approach
This study relies on secondary data and emerging literature to understand the multiplicity of jurisdiction and complexity of the accounting transactions. The concept of the metaverse is rapidly evolving, and this study uses extant literature to provide the foundation for understanding the key challenges relating to accounting and taxation.

Findings
Concepts of revenue recognition and deferment are challenged by the transactions in the metaverse. There are novel applications, underpinned by emerging technologies and blockchain supporting new crypto assets, such as non-fungible tokens and other decentralised finance (DeFi) tools; however, the caveats of anonymity and jurisdictional issues persist. The paper suggests that the industry must adapt to the unique reporting requirements of these assets and develop new standards for evaluating their value for financial reporting purposes. The paper emphasises the need for a case-based approach in the absence of standardised regulations for the accounting industry in the metaverse.

Originality/value
This paper adds original contributions to extant literature of the metaverse and advances ongoing debates into the accounting and taxation issues pertinent to the metaverse and DeFi.
Lean thinking in medical commodities supply chains: applicability and success factors for Tanzanian health supply chains
Authors: Kessy Severine Sirito Augustine , Salema Gladness Ladislaus , Simwita Yusta 
Published: June 2023

Purpose
This paper aims to examine lean thinking in medical commodities supply chains by considering its applications and success factors. It determines the drivers and wastes of medical commodity supply chain, and the existing lean tools and practices together with their application in the supply chain processes. The paper also examined the challenges and success factors for effective lean application in the medical commodities supply chains.

Design/methodology/approach
The study used qualitative approaches, in-depth interviews and focus group discussions with key informants to form the basis for data collection. Through thematic analysis, the collected data were analyzed by developing themes reflecting the objectives of the study.

Findings
The main drivers for waste associated with the supply chain were demand management, supplier development, institutional framework and governance. The wastes were observed at the level of inventory, operation costs, transaction costs, delays in terms of service, commodity delivery time and quality. Digitalization, information technology and standardization were the tools for medical supply chain. Poor infrastructure, unreliable internet supply, environmental uncertainty and poor management support were challenges to realizing an effective supply chain.

Research limitations/implications
Although the qualitative approach used in the study provides detailed information, a quantitative study covers a larger sample for generalization.

Practical implications
Capacity building and professionalism should be given a priority because the philosophy of lean focuses on waste removal and continuous improvement, which highly depends on the quality of human resource (Brito et al., 2020). Limited human resource capabilities in supply chain management will, therefore, result into poor operational efficiency, which are wasted. Moreover, systems interoperability is key waste minimization and, therefore, demands interventions.

Social implications
The government under the Ministry of Health and other key sector ministries such as local and regional governments should better understand the role of the waste drivers and adopt system-wide reforms to support improvements to remove waste in the medical supply chain. For example, the current institutional framework creates an administrative block and hence leads to wastes. This bureaucratic procedure should be removed to minimize wastes along the chain.

Originality/value
This study is among the first studies to determine applicability and implementation of lean in a resource-constrained context. The paper identifies contextual factors for lean implementation. This paper focused on a holistic view of the entire supply chains to enhance a well-functioning supply chain in delivering health commodities.
The evaluation of tourists' virtual reality experiences in the transition process to Metaverse
Authors: Çolakoğlu Ülker , Anış Esra , Esen Özlem , Tuncay Can Serkan 
Published: June 2023

PurposeThis study explores tourists' virtual reality experiences during the transition to the Metaverse.Design/methodology/approachQualitative approach was employed to capture tourists' virtual reality experiences and knowledge of the Metaverse at two five-star hotels in Kusadasi (Republic of Turkey). The data were collected from Kusadasi using a purposive sampling technique. The research design focused on data collection with the structured interview technique. The interview form consisted of 7 questions in total, and a voice recorder was used to record the answers of the participants. After the first 4 questions were asked, the participants were presented a virtual reality experience with the virtual reality (VR) glasses. The interview was held face-to-face with thirty-five participants consisting of domestic and foreign tourists in two five-star hotels in the summer season of 2022. The collected data were analyzed with the content analysis technique and themes were created.FindingsThis study's findings enhance the conceptual capital in this emerging field and provide insights into many of the participants who have and have never experienced virtual reality applications and who are familiar and unfamiliar with the Metaverse as a concept.Research limitations/implicationsThis study generates empirical data that informs contemporary debates about virtual reality and the Metaverse.Practical implicationsThe findings show that most participants have never experienced a virtual reality application. Hotels and travel agencies should be aware of this new futuristic technology before the Metaverse transition. Metaverse is for generation Y and Z instead of Baby Boomers and generation X.Originality/valueThis study is unique in terms of depth and fills the gap as it provides useful insights regarding the evaluation of tourists' virtual reality experiences in the transition process to the Metaverse.
Leader–follower congruence in psychological capital: effects on LMX and turnover intention
Authors: Zhang Xinggui , Lin Zhibin , Chen Xiao , Zhang Zhijie , Liu David Ming 
Published: June 2023

Purpose Prior studies have consistently shown that leader psychological capital is beneficial for leader–member exchange (LMX) and followers’ outcomes. In this study, the authors challenge this consensus; they propose that a leader with high-level psychological capital may decrease LMX and promote followers’ turnover intention when encountering a follower with low-level psychological capital. Only congruent psychological capital in leader–follower dyads increases LMX and decreases turnover intention.Design/methodology/approach A two-wave survey was designed to collect data from a sample of 207 leader–follower dyads in the service industries of China. Polynomial regression combined with the response surface analysis was used to test the hypotheses.Findings (1) LMX increased when the levels of psychological capital between leaders and followers were congruent, but LMX suffered when they were not congruent (e.g. leaders’ psychological capital was higher than followers’ or otherwise); (2) in the conditions of psychological capital congruence, LMX was higher when a leader’s and a follower’s psychological capital were both high than low; (3) LMX mediated the relationship between psychological capital congruence and followers’ turnover intention.Originality/value These findings provide a novel perspective on understanding of the function of psychological capital and its implications for turnover management.
How employee pandemic fears may escalate into a lateness attitude, and how a safe organizational climate can mitigate this challenge
Authors: De Clercq Dirk , Aboramadan Mohammed , Kundi Yasir Mansoor 
Published: June 2023

PurposeThis study aims to understand how and when employees' pandemic fears influence their lateness attitude, with a particular focus on how this influence is mediated by emotional exhaustion and moderated by a perceived safety climate.Design/methodology/approachSurvey data were collected among employees in the retail sector.FindingsA core mechanism that explains the escalation of pandemic fears into beliefs that tardiness is acceptable is employees' sense that employees are emotionally overextended by work. The extent to which employees perceive that their organization prioritizes safety issues subdues this detrimental process though.Practical implicationsFor human resource management (HRM) practice, the findings point to the notable danger that employees who cannot stop ruminating about an external crisis, and feel emotionally overburdened as a result, might compromise their own organizational standing by devoting less effort to punctuality. To disrupt this dynamic, HR managers can create organizational climates that emphasize safety practices.Originality/valueThis study adds to HRM research by revealing a pertinent source of personal adversity, pandemic fears, and how the fears affects tendencies to embrace tardiness at work. The study explicates how emotional exhaustion functions as a core conduit that connects this resource-draining condition with propensities to show up late, as well as how safety climate perceptions can buffer this translation.
Comparison of shading design between the northern and southern hemispheres: using the NSGA-II algorithm to reduce building energy consumption and improve occupants' comfort
Authors: Nazari Sarah , Keshavarz Mirza Mohammadi Payam , Ghaffarianhoseini Amirhosein , Ghaffarianhoseini Ali , Doan Dat Tien , Almhafdy Abdulbasit 
Published: June 2023

PurposeThis paper aims to investigate the optimization of window and shading designs to reduce the building energy consumption of a standard office room while improving occupants' comfort in Tehran and Auckland.Design/methodology/approachThe NSGA-II algorithm, as a multi-objective optimization method, is applied in this study. First, a comparison of the effects of each variable on all objectives in both cities is conducted. Afterwards, the optimal solutions and the most undesirable scenarios for each city are presented for architects and decision-makers to select or avoid.FindingsThe results indicate that, in both cities, the number of slats and their distance from the wall are the most influential variables for shading configurations. Additionally, occupants' thermal comfort in Auckland is much better than in Tehran, while the latter city can receive more daylight. Furthermore, the annual energy use in Tehran can be significantly reduced by using a proper shading device and window-to-wall ratio (WWR), while building energy consumption, especially heating, is negligible in Auckland.Originality/valueTo the best of the authors' knowledge, this is the first study that compares the differences in window and shading design between two cities, Tehran and Auckland, with similar latitudes but located in different hemispheres. The outcomes of this study can benefit two groups: firstly, architects and decision-makers can choose an appropriate WWR and shading to enhance building energy efficiency and occupants' comfort. Secondly, researchers who want to study window and shading systems can implement this approach for different climates.
The mediating effect of a firm’s corporate reputation and sustainability practices in translating CSR into competitive performance in Indian ESG companies
Authors: Dash Ajitabh , Mohanty Sandeep Kumar 
Published: June 2023

Purpose
This study aims to explore the mediating effect of the top-performing environmental, sustainability and governance (ESG) company’s corporate reputation and sustainability practices in translating corporate social responsibility (CSR) practices into competitive performance in an emerging economy like India.

Design/methodology/approach
The hypotheses proposed for this study were validated using partial least squares-based structural equation modeling on data obtained from the chief financial officers of the 122 top-performing ESG companies in India using a self-administered questionnaire.

Findings
According to the findings of this research, the relationship between CSR practices and the competitive performance of the top-performing ESG companies in India is partially mediated by corporate reputation and sustainability practices.

Originality/value
The findings of this study indicate that the corporate reputation of a company and sustainability measures accepted by an organization can improve an organization’s competitive position. Because there has been so little research done on India, this study has the potential to be regarded as a pioneering effort. It can provide a foundation for businesses operating in India to improve their competitive advantage by emphasizing their corporate reputation and sustainable business practices in addition to the CSR activities undertaken.
Real‐world efficacy of adjunctive calcipotriene/betamethasone dipropionate foam for recalcitrant psoriatic lesions on the scalp or lower legs with biologic therapy
Authors: Hou Yi‐Li , Lin Shang‐Hung 
Published: June 2023

AbstractMany patients with moderate‐to‐severe psoriasis may not achieve complete skin clearance with recalcitrant lesions despite being on biologics. We aimed to evaluate the real‐world effectiveness and safety of combining topical calcipotriene/betamethasone dipropionate (Cal/BD) foam with biologic therapy for the treatment of recalcitrant psoriatic lesions over the scalp or lower legs. We retrospectively reviewed the medical charts of psoriasis patients receiving adjunctive topical Cal/BD foam with biologics for at least 16 weeks on recalcitrant psoriatic lesions of the scalp or lower legs between 2020 and 2021 at a tertiary referral medical center in southern Taiwan. Among the 18 recruited patients, the severity outcomes of body surface area (BSA), Physician's Global Assessment (PGA), and BSA × PGA of the recalcitrant areas decreased by approximately 31%, 48%, and 50%, respectively, after 4 weeks of once‐daily adjunctive Cal/BD foam use. Thereafter, the effect remained nearly constant after dose reduction to twice weekly until week 16. The Dermatology Life Quality Index and the nine‐item Treatment Satisfaction Questionnaire for Medication questionnaire revealed improved life quality and a high level of satisfaction, with only a few mild adverse effects reported. In conclusion, adjunctive topical Cal/BD foam might be an effective and safe option for patients with recalcitrant lesions on the scalp and lower legs despite biologics use.
Soil restoration increases soil health across global drylands: A meta‐analysis
Authors: Kimmell Louisa B. , Fagan Jessica M. , Havrilla Caroline A. 
Published: June 2023

Abstract

Soil degradation is one of the greatest environmental issues our planet faces today, with over 33% of Earth's soils currently degraded. Drylands are especially vulnerable to soil degradation given their history of intensive land use and desertification. Active soil restoration has been identified as a leading strategy to combat soil degradation and promote ecosystem recovery. However, soil‐based dryland restoration techniques have shown varying success, potentially due to a lack of understanding of the ecological contexts in which soil‐based treatments are most beneficial.

To improve our understanding of how to best use active soil restoration to restore degraded drylands, we conducted a global meta‐analysis of soil treatment effectiveness at improving soil health across varying environmental gradients. The soil health metrics we analysed were aggregate stability, bulk density, soil moisture, soil organic carbon (SOC), soil nitrogen, mycorrhizal colonization and basal respiration. For this meta‐analysis we collected 155 publications, yielding 1403 unique studies spanning six continents.

We found that overall, soil restoration had a beneficial effect on all measures of soil health ranging from a +11% increase in bulk density (inverse) to a +6967% increase in mycorrhizal colonization. Aridity and soil texture greatly influenced restoration effectiveness for certain soil health metrics. Specifically, for soil carbon and nitrogen, restoration was found to be most effective in arid, fine‐textured soils and mesic, coarse‐textured soils. Additionally, we found that organic amendments were most effective at increasing SOC, while fungi inoculation was most effective at increasing mycorrhizal colonization.

Synthesis and applications: Our findings indicate that active soil restoration is an effective tool for increasing soil health and provide information on optimal treatments and site conditions for improving certain aspects of soil health. This could greatly help inform decision‐making, and thus improve outcomes, in dryland restoration worldwide.
Under‐ and Postgraduate Education in Health Economics for Australia's Medical Practitioners: Time for Change?
Authors: Looi Jeffrey C. L. , Davis Jasmine M. , Hensher Martin , Robson Stephen J. 
Published: June 2023

AbstractDirectly or indirectly, medical practitioners influence health‐care policy and spending through their clinical decision‐making. As medical expertise and technology has grown, and patient choice has been empowered by the consumer movement, there are now many more medical interventions than can be accommodated in a finite national health‐care budget. We reviewed the Australian Medical Council, Medical School and Medical Specialist curricula. In Australia, medical students, doctors and medical specialists do not appear to have specific health economics education that would improve skills to select beneficial and cost‐effective care. We propose a framework for medical practitioner health economics education.
Loss of preferential access to the protected EU sugar market: Fiji's response
Authors: Anderson Kym 
Published: June 2023

AbstractThe Fijian government's response since 2010 to the loss of preferential access to the European Union's previously highly protected sugar market has been to increasingly support its cane growers and millers. That support is now much higher than most other countries' assistance to the sugar industry. This study provides detailed estimates of the changing extent of those transfers to producers from both taxpayers and consumers during 2010–22. In doing so, it estimates for the first time an annual time series of nominal rates of assistance to producers and consumer tax equivalent rates (NRAs and CTEs, but they are also converted to producer and consumer support estimates as defined by the OECD). Those NRA and CTE estimates have been approaching 100%. The level of support was equivalent to 10% of Fiji's agricultural value added in 2018–21 and is around 5% of its government's consolidated revenue—at a time when the government has a very high debt‐to‐GDP ratio (90% in 2022). Since the nature of the support is economically inefficient, inequitable, environmentally damaging and fiscally unsustainable given foreseeable market prospects, suggestions are made as to how that support might be repurposed to provide better economic, social and environmental outcomes for Fiji.
Information and communication technology diffusion and the urban–rural income gap in China
Authors: Dong Ying , Luo Weijie , Zhang Xiaoge 
Published: June 2023

AbstractThe income gap between urban and rural households is a prevalent social issue in many countries, including China. This study examines the effect of information and communication technology (ICT) diffusion on the urban–rural income gap in China. We theoretically analyse how ICT infrastructure construction, financed by fiscal transfers, in rural areas narrows the rural–urban income gap. Further, our empirical results show that both ICT penetration at county level and ICT usage at household level narrow the rural–urban income gap. Moreover, compared to computer access, the newer generation of ICT devices (smartphones) has stronger effects in narrowing the rural–urban income gap. We find that smartphones play a key role in the reduction of this income gap by increasing the agricultural product operational income of rural households.
URBAN REGENERATION IN SEOUL: Alternative Urbanism or the Resilience of Neoliberal Urbanism?
Authors: Nam Seowoo , Lee Seung‐Ook 
Published: June 2023

AbstractPark Won‐soon, the former mayor of Seoul, put forward a new vision of Seoul as a progressive city, and one of his signatures was the promotion of a new urban regeneration policy called the Seoul‐type Urban Regeneration Model (SUR). It was first presented as a solution to compressed and profit‐oriented urban redevelopment but evolved into an alternative model which conveyed the worlding desire of the Seoul Metropolitan Government to redefine Asian urbanism beyond developmentalism or neoliberalism. In this article, we argue that the SUR demonstrates a mixture of post‐developmentalist features and the lingering impact of neoliberal rationalities. Specifically, we problematize SUR's hybrid aspirations for urban competitiveness, improved quality of life and participatory governance by articulating how the pursuit of a globally competitive city conflicts with and overrides other values and how citizen‐centered governance was exploited as an efficient mechanism of neoliberal urbanism.
Development and validation of a short form of the Teacher Efficacy for Inclusive Practices Scale (TEIP‐SF)
Authors: Sahli Lozano C. , Wüthrich S. , Baumli N. , Sharma U. , Loreman T. , Forlin C. 
Published: June 2023

AbstractHigh self‐efficacy is a marker of successful teaching and is, therefore, a subject of great interest to research on inclusive education. One of the most frequently used instruments to assess such beliefs is the Teacher Efficacy for Inclusive Practice (TEIP) scale. Although used widely, some studies did not precisely replicate the original factor structure, and no short form of the TEIP scale currently exists, although this could enhance measurement efficiency. This study (1) systematically assessed the TEIP scale's factor structure and psychometric properties, (2) identified potentially problematic items and developed a more concise short form of the scale, and (3) evaluated its dimensionality and criterion and convergent validities using three validation samples of teachers in three different countries (486 in Switzerland, 189 in Australia and 276 in Canada). Compared to the full‐length TEIP scale, the TEIP‐SF uses half the items, demonstrates better model fit and reveals a clearer distinction of domain‐specific factors. In conclusion, the TEIP‐SF represents a concise, efficient means of assessing teachers' self‐efficacy about teaching in inclusive classrooms.