bluuebunny/crossref_metadata_2025_split huggingface dataset:
One-size risk-adjusted discount rate does not fit all risky projects
Authors: Tibiletti Luisa 
Published: March 2022

PurposeThe paper proposes using modified duration in calculating the proper risk-adjusted discount rate (RADR) to account for downside risk scenarios in capital budgeting.Design/methodology/approachThe paper shows how to use modified duration to summarize in a single number the bidimensional information about the inflows and terms in which they are charged in the use of the RADR. If a short modified duration characterizes the project, that is, the most relevant inflows are charged in short times, then discounting at RADR has mild effects on net present value (NPV). Else, if a long modified duration characterizes the project, discounting at RADR may have severe effects on NPV. The study proves that RADR's effectiveness increases with the project's modified duration.FindingsThe study builds a bridge between the regular NPV method used in academia and the RADR method used in the managerial context by identifying the proper RADR that leads the same NPV risk-adjustments, whichever method is used by including modified duration into the analysis.Practical implicationsThe results show how to select the proper RADR by reducing the subjectivity and increasing financial precision based on modified duration, thus providing an alternative to the norm. Simulations are used to make sensitivity analysis more effective and spotlight the main drivers in the risk-adjustments providing robust results.Originality/valueThis paper fulfils the gap between the RADR method and the expected net present value method by providing simple relations between the characteristic parameters.
The relationship between self-sacrificial leadership and employee creativity: multilevel mediating and moderating role of shared vision
Authors: Xu Zhenting , Li Xianmiao , Sun Xiuming , Cheng Mengting , Xu Jicheng 
Published: March 2022

PurposeDrawing on the social exchange theory, this study examines the impact of self-sacrificial leadership on employee creativity and explores the mediating role of employees' creative process engagement and shared vision, along with the multilevel moderating role of shared vision.Design/methodology/approachThe data were collected from 78 R&D teams, and hierarchical linear model and bootstrapping analysis outlined by Hayes were used to test the hypotheses.FindingsSelf-sacrificial leadership exerted a significantly positive impact on employee creativity, employees' creative process engagement and shared vision, whereas employees' creative process engagement and shared vision mediated the relationship between self-sacrificial leadership and employee creativity, respectively. Moreover, shared vision significantly moderated the relationship between employees' creative process engagement and employee creativity, such that the higher the shared vision, the stronger the relationship between employees' creative process engagement and employee creativity.Practical implicationsOrganizations and managers should provide leadership development training programs, such as leadership skills and abilities, to exhibit their self-sacrificing behaviors. Besides, while team leaders set an example for employees, in turn, spurring employees' creative process engagement, they should also elucidate the team/organization mission, amplify the publicity and employees' understanding of the mission.Originality/valueThis study advances the self-sacrificial leadership and creativity literature by establishing employees' creative process engagement and shared vision as crucial mediators and shared vision as boundary condition in the relationship between employees' creative process engagement and employee creativity, as well as stressing the theoretical research of leadership and creativity.
First results on financial literacy in Oman
Authors: Mirzaei Maryam , Buer Tobias 
Published: March 2022

PurposeThis study aims to examine the financial literacy level among the Omani adults and investigate the determinants of financial literacy and its impact on savings and investment behavior.Design/methodology/approachThe data were collected using a survey instrument adopted from Organisation for Economic Co-operation and Development (OECD) survey for financial literacy and composed of 310 individuals' responses. The authors used a multiple regression analysis to determine the impact of the socio-demographics variables on the financial literacy level.FindingsThe findings are three-fold: first, financial literacy score of Omanis is 10.5 out of 21, which is lower than OECD average. Interestingly, the attitude and behavior scores are in line with the OECD average. However, the knowledge score is drastically lower. Second, financial literacy level is found to be affected by age, gender and the monthly income. Third, individuals with a higher level of financial knowledge are more likely to have monthly savings and investment in stock and bond.Research limitations/implicationsThe Gulf countries have started to modernize their economies. Governments that want to design effective economic reforms need to understand the financial skills of their citizens. The study may have implications for policymakers and financial educators in enhancing the financial knowledge programs for individuals.Originality/valueThe analysis reported in this study is unique because it provides the first systematic research on financial literacy in Oman. This paper contributes to the study of financial literacy from the perspective of emerging markets.
Physical, thermal and tensile behaviour of 3D printed kenaf/PLA to suggest its usability for ankle–foot orthosis – a preliminary study
Authors: Shahar Farah Syazwani , Hameed Sultan Mohamed Thariq , Safri Syafiqah Nur Azrie , Jawaid Mohammad , Abu Talib Abd. Rahim , Basri Adi Azriff , Md Shah Ain Umaira 
Published: March 2022

Purpose
This paper aims to discuss the physical and thermal properties of the three-dimensional (3D) printing natural composite filament, as well as the tensile behaviour of the printed composites to get an insight of its possibility to be used as an ankle–foot orthosis (AFO) material.

Design/methodology/approach
Physical test that was conducted includes scanning electron microscopy analysis, thermogravimetric/differential scanning calorimetry analysis as well as the effect of fibre load after extrusion on the filament morphology. Tensile test was conducted with different amounts of fibre loads (0, 3, 5 and 7 Wt.%) on the printed specimens.

Findings
There is an increment of strength as the fibre load is increased to 3 Wt.%; however, it decreases significantly as it is increased to 5 and 7 Wt.% because of the presence of voids. It also shows that the extrusion temperature severely affects the structure of the filaments, which will then affect the strength of the printed composites. Based on the results, it is possible to use kenaf/polylactic acid (PLA) filament to print out AFO as long as the filament production and printing process are being controlled properly.

Originality/value
The unique aspect of this paper is the investigation of kenaf/PLA filament as a material for 3D printing, as well as its material consideration for AFO manufacturing. This paper also studies the effect of extrusion temperature on the morphological structure of the filament and its effect on the tensile properties of the printed kenaf/PLA specimen.
VR and AR in construction management research: bibliometric and descriptive analyses
Authors: Seyman Guray Tayibe , Kismet Burcu 
Published: March 2022

PurposeThe construction industry is affected by the technologies of Industry 4.0 as the buildings are transforming into complex productions. Integration of innovative technologies, such as virtual reality (VR) and augmented reality (AR), in construction management is an emerging area to increase efficiency and effectiveness. With an aim of determining the current situation, this study evaluates the literature on VR and AR within construction management research.Design/methodology/approachThe methodology of this research is based on descriptive and bibliometric analyses to understand and state the current relations between VR-AR technologies and construction management research. According to the meta-analysis (Preferred Reporting Items for Systematic Reviews and Meta-Analyses [PRISMA]) protocol of reviewing, 143 papers between 2010 and 2021 from Scopus, Web of Science (WoS) and Science Direct have been retrieved, and then analysis has been applied on these papers. Descriptive analysis contains increment of publications throughout the years, rates of papers according to countries and content of the publications. The bibliometric analysis involves the analysis through Excel and VOSviewer: co-occurrence of keywords, country-based, source and citation.FindingsThe results of this study emphasize the increasing interest in the adoption of VR-AR technologies in construction management research. As the number of publications has been continuously increased, this trend indicates the strength and growing interest in the topic. Another significant finding is VR-AR implementation studies are mostly based on building information modelling (BIM). In this study, the results of analyses have been discussed in terms of learning, knowledge areas and digital technologies as part of construction management.Originality/valueThis study contributes to providing a significant theoretical reference for the potentials of VR-AR in construction management research. VR-AR technologies mostly attract the interest of researchers from architectural design studies; however, there is a gap to investigate their potentials in terms of construction management. Additionally, this study focuses on the last 11 years, which indicate the latest trends.
National‐scale predictions of plant assemblages via community distribution models: Leveraging published data to guide future surveys
Authors: Butler Liam , Sanderson Roy A. 
Published: March 2022

Abstract

Species distribution models (SDMs) have been widely used to create maps of expected species incidence, often using citizen science (CS) occurrence data as inputs. Environmental policy is informed by knowledge of community distributions, but there have been fewer attempts to utilise the potential of community distribution models (CDMs) to predict these. Many countries have vegetation community classification systems which include phytosociological information on individual species. Within Great Britain, the National Vegetation Classification (NVC) is the primary standard for vegetation communities, and while maps have been produced at regional scales, cost‐effective techniques are required for national scales.

Published NVC occurrence records of 22 upland NVC communities in England and Wales were used as observed occurrences (presence‐only data). Predictors for the CDMs were enhanced vegetation index (EVI), elevation, slope, aspect, temperature and rainfall. Five modelling methods were investigated: generalised linear models (GLMs), support vector machines (SVMs), random forests (RFs), maximum entropy (MaxEnt) and maximum likelihood (MaxLike). Model quality was assessed via bootstrapping via area under the curve (AUC), true skill statistic (TSS) and Kappa index.

There were only small differences in the accuracy of the models (median TSS model accuracy 0.742; range 0.280 to 0.873) with RF models the best overall CDM method. Across all NVC communities, summer and winter maximum temperatures and annual rainfall were the most important predictor variables. NVCs with spatially disjunct distributions in both lowlands and uplands, or that responded to localised management or environmental conditions, were poorly predicted.

Synthesis and applications. Vegetation communities can be reliably predicted at large spatial scales using CDMs from extant datasets. Management practitioners can use community‐level predictions to design targeted field surveys for individual species typically associated with specific communities. Most existing CS survey schemes focus on species rather than communities. Hence future development of new CS schemes similar to the National Plant Monitoring Scheme (NPMS), that aligns with the NVC, will enable CS data to generate up‐to‐date maps of both communities and species.
A methodology for identifying behavioral health advanced practice registered nurses in administrative claims
Authors: Richard Jessica V. , Huskamp Haiden A. , Barnett Michael L. , Busch Alisa B. , Mehrotra Ateev 
Published: March 2022

AbstractObjective (Study Question)Advanced practice registered nurses (APRNs) play an increased role in mental illness treatment. Health services research that uses claims to study mental health is often limited because behavioral health nurse practitioners (i.e., APRNs who specialize in mental illness, also known as psychiatric mental health APRNs) cannot be easily identified in claims data. We describe two methodologies to identify behavioral health APRNs in administrative claims.Data Sources/Study Setting (w/ Hospital/Institution Setting Anonymized)We use 2010–2018 claims from the traditional Medicare fee‐for‐service program along with 2010–2019 commercial claims and Medicare Advantage data from the OptumLabs Data Warehouse (OLDW). Self‐reported specialty data from the National Plan & Provider Enumeration System (NPPES) were used for validation.Study DesignFor each APRN, we calculated the percentage of visit diagnoses and of prescriptions in each database that were for mental health and classified those with ≥80% as behavioral health APRNs. We validated our definition with NPPES self‐reported specialty for Medicare data.Data Collection/Extraction MethodsNot applicable.Principal FindingsAmong APRNs with 10+ visits, 10,978 (8.1%) in Medicare and 9829 (11.7%) in commercial claims data met our visit‐based criteria as behavioral health APRNs. Among APRNs with 10+ prescriptions, 8160 (6.2%) in Medicare and 16,538 (9.0%) in commercial claims data met our prescription‐based criteria as behavioral health APRNs. Among the APRNs who self‐reported they were behavioral health APRNs, 92.8% and 90.5% met our visit‐based and prescription‐based criteria, respectively.ConclusionsWe present and validate two methods of identifying behavioral health APRNs in claims that can be used by other researchers.
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*
Authors: Myers Linda A. , Schmardebeck Roy , Seidel Timothy A. , Stuart Michael D. 
Published: March 2022

ABSTRACTAlthough the FASB and IASB conceptual frameworks identify relevance and faithful representation as the fundamental qualitative characteristics of useful information, prior research suggests that revenue recognition accounting standards that restrict managerial discretion resulted in improved faithful representation but reduced relevance. We use the adoption of Accounting Standards Update (ASU) 2009‐13 and ASU 2009‐14 to examine the effects of increased managerial discretion to accelerate revenue recognition in multiple‐deliverable arrangements; that is, transactions where vendors sell multiple products or services that are delivered at different points in time. We find that increased discretion results in an increase in the relevance of reported revenues without reducing faithful representation. We further examine whether managers' strategic motivations influence the transparency of ASU 2009‐13 and ASU 2009‐14 adoption disclosure. Although firms providing opaque adoption disclosure do not exhibit a decline in the faithful representation of revenues following the standards' adoption, these firms are more likely than firms providing transparent adoption disclosure to accelerate revenue recognition opportunistically following adoption when incentives are high. These results provide important evidence for assessing whether standards that allow greater discretion in revenue recognition affect the usefulness of revenues and also provide evidence that strategic motivations to preserve flexibility in managing earnings influence the transparency of adoption disclosure.
Do Firm‐Specific Stock Price Crashes Lead to a Stimulation or Distortion of Market Information Efficiency?*
Authors: Kim Jeong‐Bon , Lee Edward , Zhu Zhenmei (Judy) 
Published: March 2022

ABSTRACTUnlike prior research that focuses on determinants of firm‐specific stock price crashes (SPCs), we study the consequences of SPCs on market information efficiency. The tension underlying our research question stems from two competing explanations. As an unanticipated shock, an SPC could stimulate (distort) information efficiency by triggering investor rational attention (opinion divergence). Our identification strategy involves a difference‐in‐differences analysis in which SPC firms in the treatment sample are propensity score matched with non‐SPC firms in the industry‐peer control sample, as well as placebo tests for falsification. Consistent with the stimulation effect, we find an increase of the earnings response coefficient and a decrease in post‐earnings announcement drift, from the pre‐ to post‐SPC period, for SPC firms, but not for non‐SPC firms. Further analyses reveal that SPC firms attract increased investor attention, as reflected in greater analyst coverage and more investor access to firms' online financial filings following such an event. Using mutual fund flow redemption pressure based on hypothetical sales as an exogenous shock to SPCs, we provide evidence corroborating our causal interpretation of the main findings. Collectively, the evidence suggests that SPCs can attract increased investor attention, bringing about positive externalities by stimulating market information efficiency.
Do more able managers provide better non‐GAAP earnings?
Authors: Kim Robert 
Published: March 2022

AbstractThis paper investigates whether managerial ability is associated with non‐GAAP earnings quality. I find that the quality of non‐GAAP earnings is greater for high‐ability managers than low‐ability managers. I also find that investors consider non‐GAAP earnings released by high‐ability management to be informative. Additional tests show that the positive association between managerial ability and the quality of non‐GAAP earnings is stronger when return volatility or managerial stock ownership is greater. The results are robust to alternative measures of managerial ability and non‐GAAP earnings quality and to controlling for endogeneity bias. Overall, this paper provides evidence that managers of high ability use non‐GAAP reporting as a signalling tool to reduce information asymmetry.
A long‐term cohort study of acitretin for prevention of keratinocyte carcinoma in solid organ transplant recipients
Authors: Allnutt Katherine J , Vogrin Sara , Li Jane , Goh Michelle S , Brennand Sarah , Davenport Rachael , Chong Alvin H 
Published: March 2022

ABSTRACTBackgroundSolid organ transplant recipients (SOTR) are at high risk of keratinocyte carcinoma (KC). Long‐term evidence for acitretin as chemoprophylaxis in this population is lacking.ObjectiveTo determine the benefit of long‐term acitretin for KC chemoprevention in SOTR.MethodsA retrospective cohort study of SOTR treated with acitretin at an Australian transplant dermatology clinic was performed. General estimating equations were used to evaluate change in rates of histologically confirmed KC in the 6–12 months prior to acitretin and following a minimum 6 months of treatment. A control group of patients within the same service was included, comprising SOTR who were not treated with acitretin.ResultsTwenty‐two patients received acitretin treatment for at least 6 months, eighteen for at least 5 years and four for at least 9 years. The median KC rate pretreatment was 3.31 per year (IQR 1.93, 5.40). There was a significant reduction in the rate of KC in the first year of acitretin treatment (IRR 0.41, 95% CI 0.22, 0.76, P = 0.005), and this effect was observed for 5 years (IRR at 5 years 0.34, 95% CI 0.17, 0.67, P = 0.002). The control group had no statistically significant change in KC rate over time in the study.ConclusionsAcitretin appears to be well‐tolerated and effective in reducing KC in SOTR for at least 5 years. Study limitations include its retrospective nature, small sample size and lack of blinding.
Assessing local knowledge on the diversity and abundance of bushmeat species and hunting pressure in the fragmented forest islands of southern Benin (Dahomey Gap)
Authors: Djagoun Chabi A. M. S. , Nago Gilles , Azihou Akomian F. , Vodouhê Fifanou , Agli Auriane , Zanvo Stanislas , Djossa Bruno , Assogbadjo Achile , Sinsin Brice , Gaubert Philippe 
Published: March 2022

AbstractIllegal hunting of wildlife is one of the major issues in tropical ecosystems, especially when it occurs in highly degraded habitats with forest cover fragmentation. In this study, we assessed the impact of bushmeat hunting in a large forest patch (the Lama Natural Forest; LNF) and 11 nearby forest islands, using Traditional Ecological Knowledge from 240 interviewees across 16 villages. Thirty‐five species belonging to nine orders of mammals, birds and reptiles were mentioned by local communities. Rodentia were significantly more observed in the forest islands, whereas medium‐sized mammals belonging to Carnivora, Primates, Artiodactyla, Pholidota and Hyracoida were found predominantly in LNF. Approximately 57% of the species were reported to be rare in the forest islands, whereas c. 77% were listed as abundant in LNF, confirming the role of LNF as a refuge for forest species targeted by the bushmeat trade. Generalised linear models indicated that species sighting frequencies were positively correlated with perimeters of forest patches. We found hunting pressure to be greater in forest islands in the vicinity of LNF than those further away. Our results suggest that long‐term conservation of wildlife in southern Benin may require a ‘mainland‐islands’ approach including both LNF and its surrounding forest islands.
Profiling the types of restaurants that sell wild meat in Central African cities
Authors: Wright Juliet H. , Malekani Divin , Funk Stephan M. , Ntshila Jenny , Mayet Luc , Mwinyihali Robert , Fa Julia E. , Wieland Michelle 
Published: March 2022

AbstractCentral African cities are major centres of demand for wild meat, even when affordable alternative proteins are widely available. Many people eat wild meat in restaurants; therefore, restaurateurs are well placed to provide insights into the wild meat trade and consumer preferences. We surveyed 326 restaurants in Brazzaville and Kinshasa, the adjoining capital cities of the Republic of Congo and Democratic Republic of the Congo, to determine which types of restaurants sell wild meat, how sales of wild meat dishes compared with those containing other proteins, and the importance of wild meat to these businesses. The majority of wild meat‐selling restaurants are informal establishments owned by women. Although most only sell wild meat dishes weekly, we estimate that nearly 10,000 wild meat dishes are consumed daily in restaurants across Brazzaville and Kinshasa. Its wide availability reinforces the social norm around eating wild meat, yet few restaurateurs considered wild meat to be central to the viability of their business. It is important to distinguish between restaurants reliant on wild meat sales and those that offer it to diversify their menus. Forging partnerships with restaurateurs offer untapped potential to develop mutually beneficial allegiances to further wild meat demand reduction efforts.