bluuebunny/crossref_metadata_2025_split huggingface dataset:
Does deterrence-based enforcement matter in alms tax (Zakat) compliance?
Authors: Abdul-Jabbar Hijattulah , Bin-Nashwan Saeed Awadh 
Published: February 2022

PurposeGovernment seeks to realize its economic objectives and eventually its social objectives as well through taxation. In a Muslim-majority economy, besides many types of taxation imposed, some government also legally enforced an alms tax (Zakat) via specific authority. The purpose of this study is to examine the role of enforcement in Zakat compliance and how it can enhance the effect of social motivations, namely perceived institutional credibility and social pressure, on zakat payers' compliance decisions.Design/methodology/approachThis research is underpinned by economic deterrence theory and employed data collected through a cross-sectional approach. A total of 274 Yemeni entrepreneurs responded to the questionnaire and analysed using SmartPLS version 3.2.9.FindingsThe study finds that social pressure and institutional credibility are significantly related to entrepreneurs' compliance with Zakat. Importantly, enforcement-moderated interactions of social pressure and perceived credibility on Zakat payers' compliance are statistically significant.Practical implicationsSome signals emerged from the results which could be used by governments throughout the Muslim-majority state to mitigate Zakat evasion amongst entrepreneurs. Furthermore, the study can provide information to Zakat authorities and policymakers on how to restore public trustworthiness and increase Zakat collection from entrepreneurs as well as cautioning such authorities that social pressure may possess an unfavourable attitude towards Zakat laws, influencing Zakat payers to do this action itself.Originality/valueThis study provides a shred of unique evidence by suggesting a new approach to the Zakat literature and linking the deterrence-based enforcement and social motivation with practice, which contributes to strengthening compliance levels amongst entrepreneurs and ultimately enhancing Zakat funds.
Sustainability and entrepreneurship: emerging opportunities for business and management education
Authors: Ortiz-de-Urbina-Criado Marta , Mora-Valentín Eva-María , Nájera-Sánchez Juan-José 
Published: February 2022

Purpose
Agenda 2030 for Sustainable Development defines 17 goals with 169 targets in economic, social and environmental fields to guarantee human rights. Universities and companies are two driving forces for achieving these Sustainable Development Goals (SDGs). In this context, university research and, specifically, business and management studies should include this new economic-social panorama. Focusing on business and management education, this study aims to analyze who can help to implement the SDGs and how.

Design/methodology/approach
A descriptive examination of the evolution of documents and journals on business and management education was performed. Next, a co-authorship analysis, studying the collaboration among researchers, was performed. Finally, a co-word analysis that identifies the main topics and relationships between them was developed.

Findings
This study’s results suggest the necessity of expanding collaboration networks between countries and institutions. The analysis also reveals two emergent topics: entrepreneurship and sustainability. Then, three lines for teaching business and management according to the SDGs are proposed: two regarding university-firm relationships – job creation and entrepreneurship – and the third regarding universities effects on society – including sustainability principles and actions in higher education.

Originality/value
The main contribution is to show the important role that universities, in general, and business and management education, in particular, play in achieving the SDGs. Universities must mobilize their managers, professors and students because implementing the SDGs is possible through coordinated and integrated participation.
Socio-technological framework for selecting suppliers of pharmaceuticals in a pandemic environment
Authors: Chauhan Ankur , Jakhar Suresh Kumar , Kumar Mangla Sachin 
Published: February 2022

PurposeDuring pre-vaccine era, pharmaceutical supplies [self-care essentials (SCEs)] have been proved to be a major deflector, protector and safety guard against novel coronavirus disease (COVID-19). Hence, the objective of the study is to provide a comprehensive socio-technological decision-making framework based on multiple criteria for selecting the suppliers of pharmaceuticals, such as SCEs, by multi-brand enterprises (distributors) in the pandemic environment.Design/methodology/approachA hybrid methodology of Bayesian best worst method (BWM) and multi-attributive border approximation area comparison (MABAC) method has been applied for carrying out the study. Bayesian BWM has been applied for computing the importance of criteria identified for the selection of SCEs' suppliers during pandemic environment and MABAC method evaluated the suppliers of the SCEs.FindingsIn the study, the authors have identified eight criteria such as disinfection and sanitization of vehicles, social conscience of suppliers, brand (Technological recognition) of SCEs and logistics and distribution network, among others, which are critical to the selection of a supplier for the supply of SCEs. The application of the proposed hybrid model revealed that lead time and quality of SCEs are of utmost concern for pharmacies in a pandemic environment. Among the ten suppliers, results showed that Suppliers 2, 4 and 5 have been ranked first for supplying hand wash, hand sanitizer and face mask, respectively.Practical implicationsThe proposed model has helped the multi-brand distributors of pharmaceuticals in selecting suppliers during the ongoing crisis of COVID-19. In addition to that, in future the outcomes of the study would be helpful for multi-brand distributors as well as pharmacies and hospitals in selecting the best suppliers. Policy makers will be able to make and revise the policies immediately with the help of the proposed decision-making framework.Originality/valueThe paper makes a novel contribution towards theory with the criteria identified for selecting best suppliers during the pandemic COVID-19. Additionally, the proposed hybrid model helps multi-brand distributors of pharmaceuticals in making decisions that lead to a huge social and economic success in pandemic time.
Plea bargain dilemma, financial crime and asset recovery
Authors: Korejo Muhammad Saleem , Rajamanickam Ramalinggam , Md. Said Muhamad Helmi , Korejo Erum Naseer 
Published: February 2022

Purpose
This paper aims to debate moral and legal dilemma embedded with plea bargaining (PB) and raises a question whether the approach of “PB” is a viable tool to tackle financial crimes and to what extent it contributes in recovery of stolen money. This paper critically examines the concept with reference to relevant laws of the USA, the UK, Pakistan and Nigeria.

Design/methodology/approach
This study used legal scholarship, jurisprudence and other open source data to analyze issues in the application of PB as a viable tool in asset recovery and financial crimes.

Findings
This paper provides that PB has certain moral and legal dilemma in terms of legality and punishment; the concept offers a sense of escape from criminal punishment by simply return of partial stolen money or “settlement” in exchange of discounted punishment even without imprisonment, thus incentivizing an offender. Further, the concept is unregulated, misapplied especially in developing world like Pakistan and Nigeria, where plea bargain laws are mostly manipulated by white-collar individuals. Therefore, this study recommends the amendment of relevant laws pertaining to PB; construction of “plea bargain handbook” to prevent arbitrariness and misapplication and to ensure transparency in its application; legislations like Speedy Trail Act; creation of “Fast Track-Model Courts” and a balancing system between “settlement” and “deterrence.”

Originality/value
Perspectives on PB are brought to bear from financial crime and malpractice and recovery of stolen money.
Improving theory use in social marketing: the TITE four-step theory application process
Authors: Willmott Taylor Jade , Rundle-Thiele Sharyn 
Published: February 2022

Purpose
Theory remains underused in social marketing despite many potential benefits that may arise if theory is concretely and consistently applied. In response to ongoing calls for standardised frameworks and methods, this study aims to present a four-step theory application process with the aim of supporting improved theory use across the entire social marketing process.

Design/methodology/approach
The role and importance of theory application in behaviour change is outlined alongside an integrative review and critical analysis of theory application in social marketing. To address key challenges impeding rigorous theory use, the theory selection, iterative schematisation, theory testing and explicit reporting of theory use (TITE) four-step theory application process is proposed. Evidence-based guidance, current best practice examples, and a worked example are provided to illustrate how the TITE process may be initially followed.

Findings
Low levels and poor quality of theory use suggest social marketing researchers and practitioners need further support in rigorously applying theories across the life of an intervention. The TITE process leverages the known benefits of theory use and capitalises on the reciprocal relationship that may be enacted between theory selection, iterative schematisation, theory testing and explicit reporting of theory use.

Research limitations/implications
The TITE process delivers a standardised framework that aims to stimulate rigorous theory application and explicit reporting of theory use in social marketing. Clear theory application and reporting will permit a more fine-grained understanding of intervention effectiveness to be established by shifting away from a simple dichotomous view of effectiveness (success or failure) to unpacking the “active ingredients” contributing to observed outcomes.

Practical implications
The evidence-based guidance and best practice examples provided for each step of the TITE process will increase the accessibility and usability of theory among practitioners. With time the TITE process will support practitioners by delivering a robust theory base that can be reliably followed to further extend on social marketing’s effectiveness.

Originality/value
This paper draws on interdisciplinary methods and resources to propose a standardised framework – the TITE process – designed to support rigorous theory application and explicit reporting of theory use in social marketing. Refinement, uptake and widespread implementation of the TITE process will improve theory use and support the creation of a shared language, thereby advancing social marketing’s cumulative knowledge base over time.
An updated review on food‐derived bioactive peptides: Focus on the regulatory requirements, safety, and bioavailability
Authors: Patil Prasanna J. , Usman Muhammad , Zhang Chengnan , Mehmood Arshad , Zhou Mingchun , Teng Chao , Li Xiuting 
Published: February 2022

AbstractFood‐derived bioactive peptides (BAPs) are recently utilized as functional food raw materials owing to their potential health benefits. Although there is a huge amount of scientific research about BAPs’ identification, purification, characterization, and physiological functions, and subsequently, many BAPs have been marketed, there is a paucity of review on the regulatory requirements, bioavailability, and safety of BAPs. Thus, this review focuses on the toxic peptides that could arise from their primary proteins throughout protein extraction, protein pretreatment, and BAPs’ formulation. Also, the influences of BAPs’ length and administration dosage on safety are summarized. Lastly, the challenges and possibilities in BAPs’ bioavailability and regulatory requirements in different countries were also presented. Results revealed that the human studies of BAPs are essential for approvals as healthy food and to prevent the consumers from misinformation and false promises. The BAPs that escape the gastrointestinal tract epithelium and move to the stomach are considered good peptides and get circulated into the blood using different pathways. In addition, the hydrophobicity, net charge, molecular size, length, amino acids composition/sequences, and structural characteristics of BAPs are critical for bioavailability, and appropriate food‐grade carriers can enhance it. The abovementioned features are also vital to optimize the solubility, water holding capacity, emulsifying ability, and foaming property of BAPs in food products. In the case of safety, the possible allergenic and toxic peptides often exhibit physiological functions and could be produced during the hydrolysis of food proteins. It was also noted that the production of iso‐peptides bonds and undesirable Maillard reaction might occur during protein extraction, sample pretreatments, and peptide synthesis.
‘I was prepared to become infected as a frontline medical staff’: A survey of Australian emergency department staff experiences during COVID‐19
Authors: Scott Anna Mae , Murray Amanda , Jones Mark , Keijzers Gerben , Glasziou Paul 
Published: February 2022

AbstractObjectiveTo identify challenges faced by Australian hospital healthcare staff during the COVID‐19 pandemic.MethodsWe conducted an online survey (30 June–15 August 2020) of healthcare staff from Australian emergency and infectious disease departments. Participants were contacted via professional organisations and asked about preparedness, personal protective equipment (PPE), information flow, patient care, infection concerns, workload and mental health. We calculated the proportion of answers to yes/no and Likert‐style questions; free‐text responses were analysed thematically.ResultsRespondents (n = 162) were 23–67 years old, 98% worked in EDs, 68% were female, 87% from Queensland, and most worked as nurses (46%) or specialists (31%). Respondents felt their workplace was prepared for the pandemic (79%), had sufficient information about PPE (83%); none were sent home because of PPE shortages. Eighty‐five percent received sufficient information from official bodies and 50% were aware of the National COVID‐19 Clinical Evidence Taskforce guidelines. Most (83%) had sufficient information to provide optimal patient care, but 24% experienced unfair/abusive patient behaviour. Most (76%) were concerned about becoming infected by patients, 67% about infecting patients, and 78% about infecting someone at home. Workload decreased for 82% but 42% looked after more patients. Fifty‐seven percent experienced additional work‐related stress: 60% reporting experiencing anxiety and 53% experiencing burnout, with 36% and 46% continuing to experience these, respectively. Key challenges included: emotional, workplace/organisational, family/loved ones and PPE factors.ConclusionThe Australian system provided sufficient information and PPE. Staff experienced considerable stress, infection concerns and emotional challenges, which merit consideration in preparing for the future.
A fully automated noncontrast CT 3‐D reconstruction algorithm enabled accurate anatomical demonstration for lung segmentectomy
Authors: Chen Xiuyuan , Wang Zhenfan , Qi Qingyi , Zhang Kai , Sui Xizhao , Wang Xun , Weng Wenhan , Wang Shaodong , Zhao Heng , Sun Chao , Wang Dawei , Zhang Huajie , Liu Enyou , Zou Tong , Hong Nan , Yang Fan 
Published: February 2022

AbstractBackgroundThree‐dimensional reconstruction of chest computerized tomography (CT) excels in intuitively demonstrating anatomical patterns for pulmonary segmentectomy. However, current methods are labor‐intensive and rely on contrast CT. We hereby present a novel fully automated reconstruction algorithm based on noncontrast CT and assess its performance both independently and in combination with surgeons.MethodsA retrospective pilot study was performed. Patients between May 2020 to August 2020 who underwent segmentectomy in our single institution were enrolled. Noncontrast CTs were used for reconstruction. In the first part of the study, the accuracy of the demonstration of anatomical variants by either automated or manual reconstruction algorithm were compared to surgical observation, respectively. In the second part of the study, we tested the accuracy of the identification of anatomical variants by four independent attendees who reviewed 3‐D reconstruction in combination with CT scans.ResultsA total of 20 cases were enrolled in this study. All segments were represented in this study with two left S1‐3, two left S4 + 5, one left S6, five left basal segmentectomies, one right S1, three right S2, 1 right S2b + 3a, one right S3, two right S6 and two right basal segmentectomies. The median time consumption for the automated reconstruction was 280 (205–324) s. Accurate vessel and bronchial detection were achieved in 85% by the AI approach and 80% by Mimics, p = 1.00. The accuracy of vessel classification was 80 and 95% by AI and manual approaches, respectively, p = 0.34. In real‐world application, the accuracy of the identification of anatomical variant by thoracic surgeons was 85% by AI+CT, and the median time consumption was 2 (1–3) min.ConclusionsThe AI reconstruction algorithm overcame defects of traditional methods and is valuable in surgical planning for segmentectomy. With the AI reconstruction, surgeons may achieve high identification accuracy of anatomical patterns in a short time frame.
Going into Government: How Hiring from Special Interests Reduces Their Influence
Authors: Hübert Ryan , Rezaee Janna King , Colner Jonathan 
Published: February 2022

AbstractGovernments routinely decide to involve special interests in the development of public policy, a practice that can distort policy outcomes away from the public interest. Many are concerned that these policy distortions increase when special interest aligned individuals—such as lobbyists, activists or industry insiders—go into government. Using a formal model that centers the role of policymaking capacity in the development of policy, we demonstrate this is not always what happens. Our analysis provides two core insights. First, when an individual from a special interest group goes into government, this can paradoxically reduce the special interest's influence over public policy. Second, this individual has an endogenous incentive to enter government even though doing so weakens the special interest, whose preferences the individual shares. The model suggests that politicians' efforts to stop the practice of hiring individuals from special interest groups can counterintuitively increase special interest influence over politics.
Letter: association of laboratory indexes and magnetic resonance elastography‐associated liver stiffness with complications and mortality—authors' reply
Authors: Tamaki Nobuharu , Higuchi Mayu , Kurosaki Masayuki , Izumi Namiki 
Published: February 2022

LINKED CONTENTThis article is linked to Higuchi et al papers. To view these articles, visit https://doi.org/10.1111/apt.16745 and https://doi.org/10.1111/apt.16774
Non‐pharmacological interventions engaging organ transplant caregivers: A systematic review
Authors: Jesse Michelle T. , Gartrelle Kendyll , Bruschwein Heather , Hug Gina , LeTarte Barbara , Lerret Stacee , Dew Mary Amanda 
Published: February 2022

AbstractIntroductionLay‐caregivers in organ transplantation (to candidates, recipients, and donors) are essential to pre‐ and postoperative care, but report significant caregiving‐related stressors. This review aims to summarize studies testing nonpharmacological interventions aimed at improving organ transplant caregiver‐reported outcomes.MethodsIn accordance with PRISMA, we conducted a systematic review (searched PubMed, Embase, Cochrane Central, PsycInfo, and CINAHL, no start‐date restriction through 7/1/2021). Quality of comparative studies assessed by ROBS‐2 or ROBINS.ResultsTwelve studies met inclusion. Study designs, interventions, and outcomes varied. Sample sizes were small across caregivers to adults (nine studies, five with caregiver samples ns≤50) and pediatric patients (three studies, caregiver samples ns≤16). Study designs included seven single‐arm interventions, two prepost with comparison cohorts, and three randomized‐controlled trials. Eight studies included transplant‐specific education as the intervention, an interventional component, or as the comparison group. Outcomes included transplant specific knowledge, mental health, and intervention acceptability. Of the nine prepost caregiver assessments and/or comparison groups, four studies demonstrated no statistically significant intervention effects.ConclusionFew interventions addressing the needs of organ transplant caregivers have been empirically evaluated. Existing interventions were well‐received by caregivers. Given complexities of care in transplantation, research is needed evaluating interventions using rigorous trial methodology with adequate samples.
The relationship between bioelectrical impedance parameters and pulmonary artery stiffness in obese subjects
Authors: Hidayet Şıho , Bayramoğlu Adil , Hidayet Emine , Ulutaş Zeynep , Dağtekin Fırat , Güven Fatih , Karaca Yücel , Yiğit Yakup , Adigüzel Muhammed Yasin , Pekdemir Hasan 
Published: February 2022

AbstractObjectivesObesity is a public health problem that needs to be treated and it occurs as a result of excessive fat accumulation in the body. The relationship between obesity and pulmonary hypertension is well known. The aim of this study is to evaluate the relationship between pulmonary artery stiffness, right ventricular functions and bioelectrical impedance parameters in obese, overweight, and healthy individuals.MethodsIn this study, 41 obese (17 female and 24 male, mean age 43.5±10.3), 39 overweight (20 female and 19 male, mean age 38.6±10.4), 34 healthy control group (19 female and 15 male, mean age 40.5±8.6) were included. Anthropometric measurements and bioelectrical impedance parameters of all participants were performed. Right ventricular functions and pulmonary artery stiffness were evaluated by using conventional echocardiography.ResultsRight ventricle myocardial performance index, pulmonary artery stiffness values were statistically different between groups. Positive correlation was observed between pulmonary artery stiffness and Body Mass Index, Waist and Hip circumferences. Significant negative correlation was observed between muscle to fat ratio and pulmonary artery stiffness. In the linear regression analysis, it was observed that the muscle to fat ratio was independent predictor of pulmonary artery stiffness (β = ‐1.835; 95%CI(‐2.434 ‐ ‐ .784); p < 0.001).ConclusionsThis study showed that right ventricular function was impaired and pulmonary artery stiffness increased in obese individuals. These findings could be considered as early markers of pulmonary hypertension in obese patients who do not yet have clinical evidence of cardiovascular disease.