bluuebunny/crossref_metadata_2025_split huggingface dataset:
Why is it so hard to provide a faithful representation? The impact of indirectly evoked incentives on the accounting policy decision and the accountant’s subsequent post-decision distortion
Authors: Maruszewska Ewa Wanda , Niesiobędzka Małgorzata , Kołodziej Sabina 
Published: July 2023

Purpose
The study aims to investigate the impact of indirectly evoked incentives, in the form of supervisor’s preferences, on the decision about accounting policy regarding depreciation method selection and to examine subsequent post-decision distortion by evaluating the depreciation method.

Design/methodology/approach
The authors conducted two experiments with control and treatment groups, manipulating the supervisor’s indirectly evoked preferences. In Study 2, the authors also measured the evaluation of both depreciation methods to investigate post-decisional distortion regarding the assessment of the depreciation method chosen in a decision task. Study 1 was conducted among 85 accounting students, while Study 2 consisted of 200 accountants.

Findings
Both studies revealed the significant impact of supervisor’s indirectly evoked preferences on accounting policy decisions. Participants who were aware of supervisors’ preferences were more likely to choose the depreciation method that was consistent with those preferences. The authors also found that those participants attached a higher value to the depreciation method, providing evidence that adherence to the supervisor’s preferences results in a distorted assessment of the depreciation methods.

Originality/value
First, this study shows that indirectly evoked supervisors’ preferences may lead to a departure from substantive criteria resulting in low-quality accounting outcomes. Second, the assessment of the depreciation method is inseparable from the situational context, as the evaluation of the depreciation method is interdependent upon the preferences of the choice of a depreciation method and the fulfillment of those preferences.
Understanding health misinformation sharing among the middle-aged or above in China: roles of social media health information seeking, misperceptions and information processing predispositions
Authors: Tang Yulong , Luo Chen , Su Yan 
Published: July 2023

PurposeThe ballooning health misinformation on social media raises grave concerns. Drawing upon the S-O-R (Stimulus-Organism-Response) model and the information processing literature, this study aims to explore (1) how social media health information seeking (S) affects health misinformation sharing intention (R) through the channel of health misperceptions (O) and (2) whether the mediation process would be contingent upon different information processing predispositions.Design/methodology/approachData were collected from a survey comprising 388 respondents from the Chinese middle-aged or above group, one of China's most susceptible populations to health misinformation. Standard multiple linear regression models and the PROCESS Macro were adopted to examine the direct effect and the moderated mediation model.FindingsResults bolstered the S-O-R-based mechanism, in which health misperceptions mediated social media health information seeking's effect on health misinformation sharing intention. As an indicator of analytical information processing, need for cognition (NFC) failed to moderate the mediation process. Contrarily, faith in intuition (FI), an indicator reflecting intuitive information processing, served as a significant moderator. The positive association between social media health information seeking and misperceptions was stronger among respondents with low FI.Originality/valueThis study sheds light on health misinformation sharing research by bridging health information seeking, information internalization and information sharing. Moreover, the authors extended the S-O-R model by integrating information processing predispositions, which differs this study from previous literature and advances the extant understanding of how information processing styles work in the face of online health misinformation. The particular age group and the Chinese context further inform context-specific implications regarding online health misinformation regulation.Peer reviewThe peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-04-2023-0157.
Technology infiltration: permeable boundaries and work–life spillover experiences among academics in the United Kingdom during the COVID-19 pandemic
Authors: Mordi Chima , Ajonbadi Hakeem Adeniyi , Adekoya Olatunji David 
Published: July 2023

PurposeThis study explored the challenges academics faced with work structures during the COVID-19 pandemic and their implications for their work–life balance (WLB).Design/methodology/approachRelying on the interpretative paradigm and the qualitative research method, the dataset consists of semi-structured interviews with 43 academics in the United Kingdom.FindingsThis study’s findings indicate that academics in the UK experience issues around increased boundary permeability between work and nonwork domains and role overlap, which engender the transfer of negative rather than positive spillover experiences and exacerbate negative consequences to the well-being of academics. ICTs also reinforced gendered work-family boundaries and generated more negative work–life/family spillover for women than for men.Practical implicationsHigher Education Institutions (HEIs) need to address ICT-related health issues through better work designs and HR initiatives that respond to the health requirements of academics. Policymakers should be futuristic and ensure comprehensive work–life policies for academics, which are necessary for humanising overall organisational well-being.Originality/valueAlthough COVID-19 challenges are common to all workers, the experiences and effects on specific workers (in this case, UK academics) within specific national jurisdictions play out differentially, and they are often experienced with different levels of depth and intensity.
Exploration and mitigation of green lean six sigma barriers: a higher education institutions perspective
Authors: Yadav Vishwas , Kumar Vimal , Gahlot Pardeep , Mittal Ankesh , Kaswan Mahender Singh , Garza-Reyes Jose Arturo , Rathi Rajeev , Antony Jiju , Kumar Abhinav , Owad Ali Al 
Published: July 2023

PurposeThe study aims to identify Green Lean Six Sigma (GLSS) barriers in the context of Higher Education Institutions (HEIs) and prioritize them for executing the GLSS approach.Design/methodology/approachA systematic literature review (SLR) was used to identify a total of 14 barriers, which were then verified for greater relevance by the professional judgments of industrial personnel. Moreover, many removal measures strategies are also recommended in this study. Furthermore, this work also utilizes Gray Relational Analysis (GRA) to prioritize the identified GLSS barriers.FindingsThe study reveals that training and education, continuous assessment of SDG, organizational culture, resources and skills to facilitate implementation, and assessment of satisfaction and welfare of the employee are the most significant barriers to implementing this approach.Research limitations/implicationsThe present study provides an impetus for practitioners and managers to embrace the GLSS strategy through a wide-ranging understanding and exploring these barriers. In this case, the outcomes of this research, and in particular the GRA technique presented by this work, can be used by managers and professionals to rank the GLSS barriers and take appropriate action to eliminate them.Practical implicationsThe ranking of GLSS barriers gives top officials of HEIs a very clear view to effectively and efficiently implementing GLSS initiatives. The outcomes also show training and education, sustainable development goals and organizational culture as critical barriers. The findings of this study provide an impetus for managers, policymakers and consultants to embrace the GLSS strategy through a wide-ranging understanding and exploring these barriers.Social implicationsThe GLSS barriers in HEIs may significantly affect the society. HEIs can lessen their environmental effect by using GLSS practices, which can support sustainability initiatives and foster social responsibility. Taking steps to reduce environmental effect can benefit society as a whole. GLSS techniques in HEIs can also result in increased operational effectiveness and cost savings, which can free up resources to be employed in other areas, like boosting student services and improving educational programs. However, failing to implement GLSS procedures in HEIs could have societal repercussions as well. As a result, it is critical for HEIs to identify and remove GLSS barriers in order to advance sustainability, social responsibility and operational effectiveness.Originality/valueGLSS is a comprehensive methodology that facilitates the optimum utilization of resources, reduces waste and provides the pathway for sustainable development so, the novelty of this study stands in the inclusion of its barriers and HEIs to prioritize them for effective implementation.
Ecological impacts of invasive ecosystem engineers: A global perspective across terrestrial and aquatic systems
Authors: Rilov Gil , Canning‐Clode João , Guy‐Haim Tamar 
Published: July 2023

Abstract

In both terrestrial and aquatic ecosystems, invasive species are a major driver of global change that is increasing in scope and impact due to the increase in global trade, habitat modification and climate change. Among invasive species, those that are known as ‘ecosystem engineers’ are considered a specific, highly influential, type of invaders, where an invader significantly alters the new environment, either physically or chemically. In this context, this perspective review discusses the different types of possible impacts of invasive ecosystems engineers (IEE) in terrestrial, freshwater, and marine ecosystems.

Scanning the relevant literature on the topic, we find a 12‐year lag in the use of terms relevant to the concept of ecosystem engineers in invasion‐related publications since the first publication of the concept in 1994, with a steep increase in use between 2006 and 2014. A bibliometric mapping showed a high level of connectedness between related terms and clusters, suggesting an ample flow of concepts, ideas and knowledge between realms, ecosystems and regions, and researchers that study them.

Throughout this essay, we illustrate with recent examples the context‐dependency of their (positive and negative) impacts in the three realms. We review the distinction between autogenic (altering the environment for other species with their body) and allogenic (altering the environment for other species with their actions) ecosystem engineering in the context of alien species. We also put a spotlight on the well‐studied engineering effects of IEE plants and macroalgae, terrestrial and aquatic bioturbators and burrowers as well as highly effective consumers.

We finalize with discussing how IEE can strongly affect ecosystem services for human wellbeing and explore the possible contribution of IEE in restoring functions and services in the face of climate change in highly invaded and fast‐warming systems like the southeastern Mediterranean Sea or areas that face frequent fires for example. We claim that the last topic has received little attention from the scientific community and should be given priority in future studies.

Read the free Plain Language Summary for this article on the Journal blog.
Exposure pathways matter: Aquatic phototrophic communities respond differently to agricultural run‐off exposed via sediment or water
Authors: Polst Bastian H. , Allen Joey , Hölker Franz , Hilt Sabine , Stibor Herwig , Gross Elisabeth M. , Schmitt‐Jansen Mechthild 
Published: July 2023

Abstract

Small shallow ponds are widespread but understudied water bodies in agricultural landscapes. Agricultural run‐off (ARO) transports pesticides and nutrients into adjacent aquatic ecosystems where they occur dissolved in the water column or are bound to sediments. Consequently, aquatic communities are affected by ARO via different exposure pathways. We hypothesize that sediment‐bound ARO mainly affects submerged rooted macrophytes, while phytoplankton and periphyton are more prone to ARO in water. These primary producers compete for resources resulting in a regime shift between alternative stable states of macrophyte or phytoplankton dominance. We hypothesize that warming increases nutrient release from sediments and thereby facilitates the occurrence of phytoplankton dominance.

Using a full‐factorial microcosm design, we exposed aquatic primary producers to either sediment or water application of a mixture of common pesticides (terbuthylazine, pirimicarb, tebuconazole and copper) and nitrate at two concentrations and two temperatures (22°C and 26°C) for 4 weeks. Initial and final concentrations of pesticides and nitrate, final biomass of macrophytes, periphyton and phytoplankton, pesticide accumulation in macrophytes and changes in carbon, nitrogen and phosphorus content and selected exoenzyme activities in the sediment were measured.

We found lower final macrophyte biomass for both ARO treatments compared to controls, indicating a prevalence of negative effects by herbicides and competition for light with other phototrophs. In contrast, phytoplankton and periphyton biomass increased, but only when exposed to ARO via the water column, indicating a prevalence of positive effects by nutrient supply. Microbial carbon and nutrient cycling in sediments was not affected by ARO. Higher temperature mitigated ARO‐related effects on macrophytes under sediment exposure.

Synthesis and application. ARO poses a strong risk of submerged macrophyte loss and establishment of turbid conditions with phytoplankton dominance in aquatic ecosystems. In conclusion, exposure pathways as well as indirect and interacting effects of multiple stressors need to be considered when designing appropriate mitigation measures. Under climate change, we suggest to prioritize local measures as buffer strips a reduced use of pesticides and fertilizers, and sediment removal as appropriate measures to protect these vulnerable but widespread aquatic systems, which are highly relevant for biodiversity in agricultural landscapes.
Financial openness, financial sector development, and income inequality: With an extensive set of pull and push factors
Authors: Ashenafi Biruk Birhanu , Dong Yan 
Published: July 2023

AbstractThis paper investigates the impact of financial openness on financial sector development and income inequality. We use the de jure and de facto measures of financial openness across 78 countries from 1980 to 2019. By employing a system generalized method of moments (GMM) with 5‐year averaged data and a novel push and pull modeling framework, we obtain three key results. First, the de jure measure of financial openness exacerbates income inequality and is sensitive to banking crises and conflict intensity. Second, the de facto measure spurs stock value traded in emerging market economies (EMEs) and declines domestic credit in Africa. Third, the interaction between de facto measures with schooling and governance factors affects financial sector development and income inequality. We highlighted that the mere usage of the de jure measure and their interaction is incorrect. The key implication is that valuable information about the real impact of openness can be obtained from the de facto measures and their interaction with favorable macroeconomic fundamentals, governance factors, and adverse nonpolicy factors.
Changing Nature of Patents in Australia
Authors: Bakhtiari Sasan 
Published: July 2023

AbstractRecent decades have seen substantial changes to the innovation systems of major economies, not least due to a paradigm shift caused by the digital revolution. Whether smaller advanced economies such as Australia have undergone a similar shift or moved to fill the void left by other countries is unclear. This issue is important as it sets the long‐term growth path of these economies. I use Australian patent data and show that there has been a similar surge in Australia in patenting, mainly driven by medical and digital technologies. Australia, however, is showing more strength in a few niche areas. At the same time, the scope of patents, as one measure of basicness, narrowed over the years. This has been driven by private companies opting for applied research and also refocusing their innovation efforts away from chemical and material technologies and onto digital technologies and other applied areas.
Reciprocity in Corporate Tax Compliance—Evidence from Ozone Pollution
Authors: CHOW TRAVIS , FAN ZHONGWEN , HUANG LI , LI OLIVER ZHEN , LI SIMAN 
Published: July 2023

ABSTRACTIn a tax—public goods reciprocity framework between citizens and the state, managers view taxes as a payment to the government in exchange for public goods, and hence they adjust their willingness to pay taxes as public good quality changes. We show that corporate tax planning intensity increases with ground‐level ozone pollution. Revisions in ozone pollution regulations cause counties that failed the revised and more stringent standards to reduce ozone pollution. Consequently, firms headquartered in these counties reduced corporate tax planning intensity relative to firms in other counties. The ozone‐tax link varies in the predicted directions with public attention to pollution, potential welfare loss due to ozone, managers’ stakeholder orientation, taxpayers’ polluting status, political preferences, and civic norms. We also find consistent results for Superfund cleanups of hazardous waste sites. Our research sheds light on reciprocity as a potential mechanism influencing corporate tax compliance.
C‐reactive protein as an early predictor of anastomotic dehiscence in various types of reconstruction in elective abdominal surgery
Authors: Scepanovic Milena , Randjelovic Tomislav , Karamarkovic Aleksandar , Cuk Vladimir , Stanojevic Goran , Kovacevic Bojan 
Published: July 2023

AbstractObjectiveThe most important factor in abdominal surgery is the successful healing of the intestinal anastomosis performed. This study aims to evaluate the role of C‐reactive protein (CRP) in predicting anastomotic dehiscence in the first week following surgery.MethodsThe study included 100 patients surgically treated over a period of 1 year. Postoperative (p/o) values of CRP, leukocyte (white blood cells [WBCs]) and body temperature (BT) were measured in relation to the development of p/o complications.ResultsCRP p/o values were significantly higher in patients with complications and proved helpful in predicting p/o complications, while WBC and BT were not. For the development of anastomotic leakage, receiver operating characteristic curve shows the earliest diagnostic accuracy on the third p/o day with the cut‐off value of 115.1 mg/L; however, the largest area under the curve was on the fifth p/o day with a cut‐off value of 59.2 mg/L, a sensitivity of 89%, a specificity of 61%, a positive predictive value (PPV) of 21.9 and a negative predictive value (NPV) of 100.ConclusionsMeasurement of p/o CRP values may indicate problematic healing of digestive tract anastomosis before the appearance of clinical signs. High sensitivity and high NPV allow us to rule out p/o complications and anastomotic dehiscence with great certainty and safely discharge these patients from the hospital.
Revolutionary possibilities of love in a time of disaster, decolonisation, and diffraction
Authors: Mouat Clare M. 
Published: July 2023

AbstractRepresentations of love appear across many disciplines and discursive fields that are and should be in conversation with geography. It is imperative that geographers engage in formidable but worthy tasks to distil diverse renderings of love into the regenerative interventions we urgently need. Those interventions require geographically minded interpretations of love to drive radical research, pedagogies, policies, and practices in ways that have direct and indirect effects across the life course and life worlds. Such labours are mediated by state and law, by intersectional relations, or by neuroscience, and involve asking how love underwrites critical infrastructures—of place (making), care and entanglements, colonialism, and human‐nature relations in the Anthropocene and posthuman—that lead to the flourishing futures we seek. Rich geographical studies oriented to those tasks still face charges of flattening difference. This commentary picks up one aspect of this agenda: a blind spot in geographical research relating to the ethical imperative to love based on benevolence. Instead, I champion the revolutionary possibilities for geography to inform policies, pedagogies, and practices by using a love based on alterity aligned with social weight, reasserting accessible science as an effective driver of social and system transformative changes. Specifically, I argue for a regenerative socio‐political analytic of love in a time of disaster, decolonisation, and diffraction.
The core genome evolution of Lactobacillus crispatus as a driving force for niche competition in the human vaginal tract
Authors: Tarracchini Chiara , Argentini Chiara , Alessandri Giulia , Lugli Gabriele Andrea , Mancabelli Leonardo , Fontana Federico , Anzalone Rosaria , Viappiani Alice , Turroni Francesca , Ventura Marco , Milani Christian 
Published: July 2023

AbstractThe lower female reproductive tract is notoriously dominated by Lactobacillus species, among which Lactobacillus crispatus emerges for its protective and health‐promoting activities. Although previous comparative genome analyses highlighted genetic and phenotypic diversity within the L. crispatus species, most studies have focused on the presence/absence of accessory genes. Here, we investigated the variation at the single nucleotide level within protein‐encoding genes shared across a human‐derived L. crispatus strain selection, which includes 200 currently available human‐derived L. crispatus genomes as well as 41 chromosome sequences of such taxon that have been decoded in the framework of this study. Such data clearly pointed out the presence of intra‐species micro‐diversities that could have evolutionary significance contributing to phenotypical diversification by affecting protein domains. Specifically, two single nucleotide variations in the type II pullulanase gene sequence led to specific amino acid substitutions, possibly explaining the substantial differences in the growth performances and competition abilities observed in a multi‐strain bioreactor culture simulating the vaginal environment. Accordingly, L. crispatus strains display different growth performances, suggesting that the colonisation and stable persistence in the female reproductive tract between the members of this taxon is highly variable.
Delayed formation of neural representations of space in aged mice
Authors: McDermott Kelsey D. , Frechou M. Agustina , Jordan Jake T. , Martin Sunaina S. , Gonçalves J. Tiago 
Published: July 2023

AbstractAging is associated with cognitive deficits, with spatial memory being very susceptible to decline. The hippocampal dentate gyrus (DG) is important for processing spatial information in the brain and is particularly vulnerable to aging, yet its sparse activity has led to difficulties in assessing changes in this area. Using in vivo two‐photon calcium imaging, we compared DG neuronal activity and representations of space in young and aged mice walking on an unfamiliar treadmill. We found that calcium activity was significantly higher and less tuned to location in aged mice, resulting in decreased spatial information encoded in the DG. However, with repeated exposure to the same treadmill, both spatial tuning and information levels in aged mice became similar to young mice, while activity remained elevated. Our results show that spatial representations of novel environments are impaired in the aged hippocampus and gradually improve with increased familiarity. Moreover, while the aged DG is hyperexcitable, this does not disrupt neural representations of familiar environments.