bluuebunny/crossref_metadata_2025_split huggingface dataset:
The impact of accounting comparability on CEO incentive plans in an emerging economy: the moderating role of board independence
Authors: Arianpoor Arash , Efazati Somaye 
Published: July 2023

PurposeThe present study investigates the impact of accounting comparability on chief executive officer (CEO) incentive plans and the moderating role of board independence for companies listed in Tehran Stock Exchange (TSE).Design/methodology/approachThe information about 177 companies in 2014–2021 was examined. In this study, equity-based compensation and cash-based compensation were used as the CEO incentive plans. The equity-based compensation was calculated through the ownership of the CEO shares.FindingsThe results suggest that the higher accounting comparability increases not only CEO equity-based compensation, but also cash-based compensation. Board independence also strengthens the relationship between accounting comparability and CEO compensation. Hypothesis testing based on robustness checks confirmed these results.Originality/valueThe paper is pioneering, to the authors' knowledge, in identifying how board independence moderates the impact of accounting comparability on CEO compensation. The findings provide insights into economic consequences to the firm related to accounting comparability and board monitoring. The results have important practical implications for international investors to evaluate accounting comparability, corporate governance mechanisms and CEO incentives.
Change order effects on labor productivity and mitigation the effects by developing policies using system dynamic modeling: a case study in a construction project
Authors: Nila Nadira Islam , Akter Jhumana , Hossain Md. Mehrab 
Published: July 2023

PurposeChange orders are a typical occurrence in building projects. Change orders indirectly affect labor productivity, resulting in a significant delay in the completion of a building project. Change orders cause labor productivity losses that are difficult to describe, establish and account for contractors and subcontractors. This study aimed to look at the influence of change orders on labor productivity and develop methods to mitigate their adverse effects.Design/methodology/approachTo assess the change orders' impact on productivity levels a system dynamic model was developed and devise ways were developed to counteract these negative impacts in this research. The impact of change orders on labor productivity and project time was then controlled using techniques established. Finally, a case study of KUET's hall extension was chosen, and the model and principles developed were implemented.FindingsThis study established that if the project delivery date is set and change orders are occurring often, labor productivity will be impacted. With adequate monitoring and supplemental management techniques, it can be reduced by prolonging the project.Originality/valueThe developed policies aid to mitigate the effect of change orders on labor productivity.
Painting art and sustainability: relationship from composite indices and a neural network
Authors: El Kadiri Boutchich Driss 
Published: July 2023

PurposeThis work aims to establish the relationship between painting art and sustainability, which allows for highlighting implications likely to improve sustainability for humanity's welfare.Design/methodology/approachTo achieve this objective, painting art is measured by a composite index aggregating the quantity and quality represented by the market value. As for sustainable development, it is represented by a composite index comprising three variables: the climate change performance index (ecological dimension), the wage index reflecting distributive justice (social dimension) and the gross domestic product (economic dimension). The composite indices were determined through adjusted data envelopment analysis. In addition, two other methods are used in this work: correlation analysis and a neural network method. These methods are applied to data from 2007 to 2021 across the world.FindingsThe correlation method highlighted a perfect positive correlation between painting art and sustainability. As for the neural network method, it revealed that the quality of painting has the greatest impact on sustainability. The neural network method also showed that the most positively impacted variable of sustainability by painting art is the social variable, with a pseudo-probability of 0.90.Originality/valueThe relationship between painting art and sustainability is underexplored, in particular in terms of statistical analysis. Therefore, this research intends to fill this gap. Moreover, analysis of the relationship between both using composite indices computed via an original method (adjusted data envelopment analysis) and a neural network method is nonexistent, which constitutes the novelty of this work.Peer reviewThe peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2023-0006
Macroeconomic cyclical indicators and bank non-performing loans: does country governance matter in African countries?
Authors: Ahiase Godwin , Andriana Denny , Agbemava Edinam , Adonai Bright 
Published: July 2023

PurposeThe purpose of this paper is to investigate the influence of macroeconomic cyclical indicators and country governance on bank non-performing loans in African countries.Design/methodology/approachData was collected from the 53 African countries covering 2005–2021. The paper develops an empirical model to examine the impact of country governance in reducing macroeconomic cycle-induced adverse effects on bank credit risk. This research estimates Random Effects models and the General Method of Moment to examine the link between microeconomic and governance factors on bank non-performing loans. Stata version 15.1 was used to conduct panel regression analysis.FindingsThe findings of the study revealed that the generalized method of moments findings contributes valuable insights into the persistence of NPLs over time and the specific effects of variables on NPL levels. The study findings highlight that the debt-to-GDP ratio, unemployment, regulatory quality, government effectiveness and inflation have significant relationships with NPLs, shedding light on their specific contributions to credit risk dynamics.Research limitations/implicationsThe focus on a specific set of determinants for NPLs, which may not capture all the factors that influence NPL levels. Thus, the study did not consider the impact of macroeconomic shocks, such as natural disasters or global economic crises, which can have a significant impact on NPLs.Practical implicationsPolicymakers should prioritize maintaining sustainable debt levels, promoting employment growth and controlling inflation rates to mitigate credit risk and reduce nonperforming loans. Also, enhancing regulatory quality and government effectiveness is crucial in ensuring financial stability and minimizing non-performing loans in Africa.Originality/valueThis paper provides a new possible solution to minimise bank non-performing loans risk by examining interactions of country governance regarding the macroeconomic cycle behaviour.Peer reviewThe peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-11-2022-0729
The link between advanced servitization, global distribution channels and the longitudinal performance of sales in international markets
Authors: Shleha Waleed , Vaillant Yancy , Calleja-Blanco Jonathan 
Published: July 2023

PurposeThe research presented in this paper has been conducted to understand the impact of advanced-servitized-products on the longitudinal sales performance of manufacturing companies across international markets. The research strives to understand how the onsite presence leverages this impact.Design/methodology/approachTo reach this objective, an empirical sample of more than 4,000 sales transactions covering the period 2010–2019 in 74 foreign markets was collected from a single high-tech manufacturer producing and selling servitized solutions. The authors use a time fixed-effects model to test the authors' theoretically deduced hypotheses.FindingsThe authors' find the proportion of advanced-servitized products to positively impact sales performance over time and that this relation is moderated by the choice of international distribution channel. As compared to direct exports, onsite presence and intermediaries present a positive and negative moderating effect, respectively.Originality/valueThe paper offers a rare look into the international sales performance of advance-servitized-products. This paper does so using a service-dominant logic, which is still scarcely used within the servitization literature, despite the logic's adequacy for the study of the market behavior of service-augmented products.
A comparative study of the performance of Iran and G7 countries in the management of COVID-19
Authors: Pourshahabi Vahid 
Published: July 2023

PurposeThe purpose of this paper is to compare the performance of Iran and G7 countries in the management of the COVID-19 crisis.Design/methodology/approachThe indicators and statistics provided by the Oxford Government Response Tracker are used in this research. Sixteen indicators and their related items have been analyzed for eight countries including Iran, Canada, Germany, France, Great Britain, Italy, Japan, and the United States. For data analysis, Multivariate analysis of variance (MANOVA) and Tukey’s post hoc test were applied, and structural equation modeling performed with the help of SPSS and Smart-PLS software.FindingsThe results show that 8 indicators of closing schools, cancellation of public events, restriction of gatherings, restriction of domestic travel, restriction of international travel, reduction of household debt, testing policy, and contact tracing, have an effect on the number of deaths in the countries under review. The results also showed that the countries exhibit behaviors outside their normal culture during the crisis.Originality/valueThis paper will be helpful for scholars, as well as policymakers when making policies on the appropriate responses to COVID-19 and similar pandemics.
Creating spaces of well-being in academia to mitigate academic burnout: a collaborative auto-ethnography
Authors: de Villiers Scheepers Margarietha , Williams Paul , Schaffer Vikki , Grace Anthony , Walling Carl , Campton Jenna , Hands Karen , Fisher Deborah , Banks Hannah , Loth Jo , Scheelings Aurora 
Published: July 2023

PurposeIn contrast to prior studies examining burnout in academic employees, this paper explores how academic employee agency mitigates burnout risks in the context of the coronavirus pandemic (COVID-19) and how this agency facilitates research productivity and influences well-being in the face of changes in learning and teaching practices.Design/methodology/approachThe authors use collaborative auto-ethnography (CAE) in the higher education (HE) sector to probe how an employee productivity group supported the group's members during the pandemic.FindingsThematic analysis revealed four emerging themes: burnout, beneficial habits for research productivity, blocking-out-time and belonging. The authors' findings suggest that by acknowledging and legitimising employee-initiated groups, feelings of neglect can be combatted. Purposeful employee groups have the potential to create a therapeutic, safe space and, in addition to the groups' productivity intent, diminish the negative effects of a crisis on organisational effectiveness.Originality/valueThis paper contributes to the literature by utilising a CAE approach to provide greater insight into how academics enact agency by creating digital research workspaces, attending to the spatial dimensions of well-being especially during turbulent times.
Accounting for behaviour in fine‐scale habitat selection: A case study highlighting methodological intricacies
Authors: Beumer Larissa T. , Schmidt Niels M. , Pohle Jennifer , Signer Johannes , Chimienti Marianna , Desforges Jean‐Pierre , Hansen Lars H. , Højlund Pedersen Stine , Rudd Daniel A. , Stelvig Mikkel , van Beest Floris M. 
Published: July 2023

Abstract

Animal habitat selection—central in both theoretical and applied ecology—may depend on behavioural motivations such as foraging, predator avoidance, and thermoregulation. Step‐selection functions (SSFs) enable assessment of fine‐scale habitat selection as a function of an animal's movement capacities and spatiotemporal variation in extrinsic conditions.

If animal location data can be associated with behaviour, SSFs are an intuitive approach to quantify behaviour‐specific habitat selection. Fitting SSFs separately for distinct behavioural states helped to uncover state‐specific selection patterns. However, while the definition of the availability domain has been highlighted as the most critical aspect of SSFs, the influence of accounting for behaviour in the use‐availability design has not been quantified yet.

Using a predator‐free population of high‐arctic muskoxen Ovibos moschatus as a case study, we aimed to evaluate how (1) defining behaviour‐specific availability domains, and/or (2) fitting separate behaviour‐specific models impacts (a) model structure, (b) estimated selection coefficients and (c) model predictive performance as opposed to behaviour‐unspecific approaches. To do so, we first applied hidden Markov models to infer different behavioural modes (resting, foraging, relocating) from hourly GPS positions (19 individuals, 153–1062 observation days/animal). Using SSFs, we then compared behaviour‐specific versus behaviour‐unspecific habitat selection in relation to terrain features, vegetation and snow conditions.

Our results show that incorporating behaviour into the definition of the availability domain primarily impacts model structure (i.e. variable selection), whereas fitting separate behaviour‐specific models mainly influences selection strength. Behaviour‐specific availability domains improved predictive performance for foraging and relocating models (i.e. behaviours with medium to large spatial displacement), but decreased performance for resting models. Thus, even for a predator‐free population subject to only negligible interspecific competition and human disturbance we found that accounting for behaviour in SSFs impacted model structure, selection coefficients and predictive performance.

Our results indicate that for robust inference, both a behaviour‐specific availability domain and behaviour‐specific model fitting should be explored, especially for populations where strong spatiotemporal selection trade‐offs are expected. This is particularly critical if wildlife habitat preferences are estimated to inform management and conservation initiatives.
Species‐level drivers of avian centrality within seed‐dispersal networks across different levels of organisation
Authors: Moulatlet Gabriel M. , Dáttilo Wesley , Villalobos Fabricio 
Published: July 2023

Abstract

Bird–plant seed‐dispersal networks are structural components of ecosystems. The role of bird species in seed‐dispersal networks (from less [peripheral] to more connected [central]), determines the interaction patterns and their ecosystem services. These roles may be driven by morphological and functional traits as well as evolutionary, geographical and environmental properties acting at different spatial extents.

It is still unknown if such drivers are equally important in determining species centrality at different network levels, from individual local networks to the global meta‐network representing interactions across all local networks.

Using 308 networks covering five continents and 11 biogeographical regions, we show that at the global meta‐network level species' range size was the most important driver of species centrality, with more central species having larger range sizes, which would facilitate the interaction with a higher number of plants and thus the maintenance of seed‐dispersal interactions.

At the local network level, body mass was the only driver with a significant effect, implying that local factors related to resource availability are more important at this level of network organisation than those related to broad spatial factors such as range sizes. This could also be related to the mismatch between species‐level traits, which do not consider intraspecific variation, and the local networks that can depend on such variation.

Taken together, our results show that the drivers determining species centrality are relative to the levels of network organisation, suggesting that prediction of species functional roles in seed‐dispersal interactions requires combined local and global approaches.
Warming stabilizes alpine ecosystem facing extreme rainfall events by changing plant species composition
Authors: Yan Yingjie , Ma Fangfang , Wang Jinsong , Zhang Ruiyang , Peng Jinlong , Liao Jiaqiang , Zhou Qingping , Niu Shuli 
Published: July 2023

Abstract

Climate warming and extreme climatic events are threatening ecosystem processes and functions. However, it remains unclear how climate warming changes ecosystem stability in facing extreme rainfall events.

Here, we investigated the temporal stability of above‐ground net primary productivity (ANPP) in an alpine meadow via a 5‐year warming experiment, during which two flooding events occurred, in an alpine meadow.

We first found that warming significantly increased the temporal stability of ANPP in facing flooding events by increasing resistance to and decreasing recovery from flooding events. Second, we found that warming shifted the plant community structure by increasing the dominance of grasses and reducing species richness and asynchrony. Last, we detected the higher temporal stability of ANPP under warming, which was mainly ascribed to the warming‐induced increase in dominant species stability (Deschampsia caespitosa).

Synthesis. These findings indicate that climate warming may mitigate the shock of flooding events on the temporal stability of community productivity via altering plant community structure in alpine grasslands. Our study highlights that to buffer ecosystems from climatic extremes, we should focus on promoting the maintenance or selection of dominant species rather than only focusing on increasing species richness.
Criminal record stigma, race, and neighborhood inequality
Authors: DeMarco Laura M. 
Published: July 2023

AbstractJustice‐involved people experience high levels of housing instability and residential mobility, making the housing search a recurrent part of life. Little is known, however, regarding how criminal record stigma functions in the rental housing market. This article examines how housing providers use criminal records to screen tenants in the rental housing market and whether it varies by type of neighborhood. I conduct an online correspondence audit to test discriminatory behaviors and find an adverse criminal record effect on housing opportunities. Many housing providers disqualify all tenants with a criminal record, even without information about the severity or timing of offenses. The criminal record effect is significantly stronger in gentrifying neighborhoods and in neighborhoods where the proportion of Black residents is dwindling. Tenant screening emerges as a central obstacle faced by the justice‐involved population, vital to understanding the web of disadvantages that traps so many in the wake of the carceral state.
The imaging appearances of non‐calcified ductal carcinoma in situ: A pictorial essay
Authors: Sideris Stephanie Nicole , Falkner Nathalie , Porter Gareth 
Published: July 2023

SummaryNon‐calcified ductal carcinoma in situ (NCDCIS) presents as a heterogeneous entity on various imaging modalities, most frequently presenting symptomatically as a palpable lump. The combination of multiple modalities and knowledge of its potential radiological appearances are important in minimising misdiagnosis. Compared to conventional 2D mammography, both sonography and digital breast tomosynthesis show higher diagnostic accuracy in the detection of NCDCIS. Newer modalities of contrast‐enhanced digital mammography and MRI have limited data at present, but early results indicate greater sensitivity for the detection of lesions that may be occult on ultrasound or mammography. Here, we present an illustrative study highlighting the varied appearances of NCDCIS on several imaging modalities including a brief review of the literature.
Case report on the radiographic features of epipericardial fat necrosis in a patient presenting with acute chest pain
Authors: Kenyon Sarrinder K , Wijesekera Vishva A , Wesley Allan J 
Published: July 2023

SummaryEpipericardial fat necrosis (EFN) is a rare and benign condition. The three cardinal features of EFN are acute pleuritic chest pain, radiological features of an encapsulated fatty lesion within the epipericardial fat and the presence of inflammation within the surrounding pericardium. The exact aetiology is still unknown, and there are no known risk factors. The condition appears to be a transient process with no associated long‐term complications. In this case study, we demonstrate the multitude of radiological features associated with this condition. A 29‐year‐old Caucasian female presented with acute pleuritic chest pain. There were no acute changes on her blood work, electrocardiogram (ECG) or echocardiogram. The chest radiograph showed an opacity projected within the anterior mediastinum. Further imaging, with computed tomography (CT) chest with contrast, was performed to define the characteristics of the opacity. This confirmed an encapsulated, mixed fat, soft tissue density in the left pericardiac region deemed to represent EFN. Follow‐up magnetic resonance (MR) cardiac imaging at 1, 4 and 12 months demonstrated the self‐resolving characteristics of this condition. EFN is a rare differential diagnosis to consider in patients presenting with acute pleuritic chest pain when laboratory tests are normal and there are no acute ECG findings. EFN should be excluded by imaging with CT or MRI of the heart. We have demonstrated through follow‐up MR imaging the progression and resolution of EFN over 12 months.
Evaluating the geometric and dosimetric impact of applying anisotropic CTV to PTV margins in image‐guided post‐prostatectomy radiation therapy
Authors: Grierson Emma , Wilkinson Dean , Causer Lauren , de Leon Jeremiah 
Published: July 2023

AbstractIntroductionGuidelines for clinical target volume (CTV) to planning target volume (PTV) margins in post‐prostatectomy radiation therapy (PPRT) are varied and often not clearly defined. Assessment of appropriateness of margins is commonly measured on prevalence of geographic miss.MethodsCone‐beam CT (CBCT) images (n = 92) for 10 PPRT patients were incorporated to provide on‐treatment information on the appropriateness of six different CTV expansion margins in terms of geographic miss and change in dose‐volume statistics for CTV, rectum and bladder. Uniform margins included 10 mm, 5 mm, 10 mm + 5 mm posteriorly and 5 mm + 3 mm posteriorly. In addition, two anisotropic margins were evaluated by separating the superior and inferior portions of the CTV before expansion. Treatment plans were created for each PTV retrospectively.ResultsThe frequency of geographic miss was the smallest for the large uniform expansions but resulted in the highest organ‐at‐risk (OAR) doses. Geographic miss in the smaller uniform and anisotropic PTVs was more prevalent but commonly to a small volume < 1% of CTV. When averaged over all CBCT fractions, V95% dose for all CTV margins remained > 99%. The anisotropic expansions generated smaller irradiated target volumes and consequently saw up to 7.3% reduction in bladder dose when compared with similar uniform expansion margins.ConclusionSupplementing the incidence of geographic miss with dosimetric information on target coverage and OAR doses provides more informed assessment of the appropriateness of different CTV expansion margins. Our study extends the evaluation of anisotropic margins for PPRT.