bluuebunny/crossref_metadata_2025_split huggingface dataset:
Social closeness modulates brain dynamics during distrust anticipation
Authors: Jiménez Said , Mercadillo-Caballero Roberto , Angeles-Valdes Diego , Sánchez-Sosa Juan José , Muñoz-Delgado Jairo , Garza-Villarreal Eduardo A. 
Published: March 2022

AbstractAnticipation of trust from a partner with high social closeness generates the preconditions for cooperative and reciprocal interactions to occur. However, if there is uncertainty in the interaction because the partner is a stranger or because the person has mistrusted us on another occasion, an aversive experience is generated. Hence, low social closeness or mistrust makes people keep track of the other’s behavior. In case of experiencing deviations from social norms, the person will monitor the intentions of the partner and update their priors regarding their social preferences. The anterior insula (AIns) seems to be sensitive to these social norm violations in functional magnetic resonance imaging (fMRI) experiments, however, the monitoring of partners with different levels of social closeness has not been investigated. In our study we wanted to find the brain regions related to (dis)trust anticipation from partners who differ in their level of social closeness. For this, we designed an experiment in which participants played an economic decision game with three people (trustors): A computer, a stranger, and a real friend. We covertly manipulated their decisions in the game so that they unexpectedly distrusted our participants. Using task-fMRI, our whole-brain analysis found that the AIns was active during the anticipation of the decisions from human partners (humans vs computer), but not during anticipation between high and low social closeness (friend vs stranger). However, using a psychophysiological interaction analysis, we found increases in functional coupling between the AIns and regions in the “mentalizing” network (such as temporal regions and parieto-occipital cortices) during trust anticipation between a high versus low social closeness partner. These results suggest that there may be a modulation of the AIns activity, specifically for high social closeness trustors, by regions that encode the intentions underlying the truster behavior.
Measuring the efficiency of Indian public and private banks using the two-stage network DEA model
Authors: Kumar Vijyapu Prasanna , Kar Sujata 
Published: March 2022

PurposeThe main objective of this paper is to present a holistic approach for measuring overall bank efficiency and its decomposition in intermediation and profitability efficiencies.Design/methodology/approachTwo-stage network data envelopment analysis (NDEA) model has been used for obtaining intermediation and profitability efficiencies along with overall bank efficiency. Additionally, bootstrap truncated regression has also been adopted to explore the influential predictors of two stages.FindingsA comparative analysis between Indian private-sector and public-sector banks showed that the former is efficient than the latter in profitability efficiency stage. Another interesting finding is that none of the banks is efficient in overall study tenure. Finally, outcomes of bootstrap truncated regression show that differences in intermediation efficiency are explained by firm size, return on asset, market share and ownership while profitability stage is determined by diverse, gross domestic product and ownership.Research limitations/implicationsThis study will guide the Indian banking sector to act on which they are lagging, for the betterment of their overall performances. Finally, parameters like loan waives and disposal income of non-performing assets (NPAs) are not considered because of the unavailability of information in the output measures of NDEA model.Originality/valueThis paper not only provides a detailed performance assessment of Indian banks but also examines banks’ internal efficiency by deposits as an intermediary measure.
Study on temperature field and surface damage characteristics of railway brake disc/pad at low temperatures
Authors: Ma Lei , Shi Hanbo , Ding Siyuan , Zhang Chao , Yuan Haibing , Pan Junlin 
Published: March 2022

Purpose
The purpose of this paper is to study the wear of railway brake disc/pad in low-temperature environment and to explore the damage form of brake disc/pad materials and the law of temperature rise in braking process and its influence on friction pair material damage.

Design/methodology/approach
The influence of ambient temperature on tribological properties of brake materials was studied by using low-temperature environment simulation device and MM-1000 high-speed brake testing machine. The law of temperature rise in the braking process was simulated by temperature field module of COMSOL.

Findings
The damage of disc sample increases with the decrease of ambient temperature, and the main damage form is furrow. With the decrease of ambient temperature, pitting corrosion, wear, spalling and cracks appear successively. The maximum temperature of brake disc decreases linearly with the decrease of ambient temperature. However, when the ambient temperature is 0 in the experiment, the surface temperature of the disc will increase abnormally because of the increase of abrasive particles caused by the toughening and brittleness transformation of the material.

Originality/value
In this paper, through the study of train braking in low-temperature environment, the damage mechanism and law of train braking pair in low-temperature environment are found, which provide some basis for the development of high-speed railway in low-temperature environment.
Management accounting and the concepts of exploratory data analysis and unsupervised machine learning: a literature study and future directions
Authors: Nielsen Steen 
Published: March 2022

Purpose
This paper contributes to the literature by discussing the impact of machine learning (ML) on management accounting (MA) and the management accountant based on three sources: academic articles, papers and reports from accounting bodies and consulting companies. The purpose of this paper is to identify, discuss and provide suggestions for how ML could be included in research and education in the future for the management accountant.

Design/methodology/approach
This paper identifies three types of studies on the influence of ML on MA issued between 2015 and 2021 in mainstream accounting journals, by professional accounting bodies and by large consulting companies.

Findings
First, only very few academic articles actually show examples of using ML or using different algorithms related to MA issues. This is in contrast to other research fields such as finance and logistics. Second, the literature review also indicates that if the management accountants want to keep up with the demand of their qualifications, they must take action now and begin to discuss how big data and other concepts from artificial intelligence and ML can benefit MA and the management accountant in specific ways.

Originality/value
Even though the paper may be classified as inspirational in nature, the paper documents and discusses the revised environment that surrounds the accountant today. The paper concludes by highlighting specifically the necessity of including exploratory data analysis and unsupervised ML in the field of MA to close the existing gaps in both education and research and thus making the MA profession future-proof.
Stability characteristics and experiment of hydraulic drive four-wheel chassis
Authors: Lv Ying , Feng Jinlong , Wang Guangbin , Li Hua 
Published: March 2022

Purpose
This study aims to improve the maneuverability and stability of four-wheel chassis in a small paddy field; a front axle swing steering four-wheel chassis with optimal steering is designed.

Design/methodology/approach
When turning, the front inner wheel stops and the rear inner wheel is in the following state. The hydraulic drive system of the walking wheel adopts a driving mode in which two front-wheel motors are connected in series and two rear wheel motors in parallel. The chassis uses a combination of a gasoline engine with a water cooling system, a CVT continuously variable transmission and a hydraulic drive system to increase the control capability. The front axle rotary chassis adopts a step-less variable speed engine and a hydraulic control system to solve the hydraulic stability of the chassis in uphill and downhill conditions so as to effectively control the over-speed of the wheel-side drive motors. Through the quadratic orthogonal rotation combination design test, the mathematical models of uphill and downhill front-wheel pressures and test factors are established.

Findings
The results show that the chassis stability is optimal when the back pressure is 0.5 MPa, and the rotating slope is 4°. The uphill and downhill pressures of the front wheels are 2.38 MPa and 1.5 MPa, respectively.

Originality/value
The influence of external changes on the pressure of hydraulic motors is studied through experiments, which lays the foundation for further research.
Curbing corruption and promoting a more efficient corporate governance regime in Nigeria
Authors: Nwoke Uchechukwu , Ekwelem Chinwe Martha , Agbowo-Egbo Henrietta Chibugo 
Published: March 2022

Purpose
The purpose of this paper is to examine the prevalence of corruption not as it concerns corruption generally but specifically in relation to corporations in Nigerian. It examines the corporate sector and how a good legal regime can be used to prevent frauds and promote a more efficient corporate governance structure in the country.

Design/methodology/approach
This paper adopts the doctrinal approach through a critical evaluation of concepts. Using existing literature in the subject area, it evaluates the prevalence of corruption in Nigeria’s corporate sector and the relationship between a sound legal system (through application of the rule of law) and the establishment of a good corporate governance regime.

Findings
This paper finds that there have been numerous corrupt practices involving corporations in Nigeria. Notwithstanding the prevalence of corporate corruption in this sector, there has been no serious interrogation of these anomalies, leading to stultification in the growth and development of this sector of the Nigerian economy.

Originality/value
Against the background that very little has been devoted to examining the causes of corporate corruption in developing economies (for instance, Nigeria) and what can be done to reduce its occurrence, this paper offers a fresh insight into the causes of corruption and the correlation between good corporate governance anchored on law and the development of a corporate sector. It extends the body of knowledge in this area by offering suggestions that can help reduce the occurrence of corruption in the Nigeria’s corporate sector.
Subcontractor trust issues on payment and valuation practices in UK private projects
Authors: Omotayo Temitope Seun , Danvers-Watson Oskar , Oyegoke Adekunle Sabitu 
Published: March 2022

Purpose
Construction project delivery is hinged on the performance of the contractor and subcontractors. In many private construction projects in the UK, there are trust issues between the subcontractor and contractor, especially when there are no collateral warranties to protect the rights of the subcontractors. The purpose of this study is to investigate and identify the causations of distrust between subcontractors and contractors and proffered panaceas.

Design/methodology/approach
Qualitative open-ended questions were used. Twenty respondents, mainly supervisors, tradesmen, subcontractors and main contractors in the UK, were interviewed. The thematic analysis approach was used to identify the dominant themes.

Findings
The interview findings were presented descriptively, and the frequency approach identified more occurring themes from the interviewees’ responses. The six themes contributing to distrust between subcontractor and contractor are financial pressures, partnering approach, payment and trust, nature of trust, internal influence and unfair payment.

Practical implications
The findings of this study revealed that many subcontractors have limited knowledge of the clauses in contracts they are entering into. Thus, in addition to obtaining collateral warranties, subcontractors must carefully understand their contractual obligations and payment arrangements before agreeing to be part of a construction project.

Originality/value
Although this study aimed to shed light on the distrust between subcontractors and contractors in private UK construction projects, improvements in contract administration, subcontractors continued professional development and improved valuation processes can reduce distrust between subcontractors and contractors.
Influence of attitude on mobile banking acceptance and factors determining attitude of end-users in Ethiopia
Authors: Kejela Abera Bekele , Porath Daniel 
Published: March 2022

PurposeIn this paper, the authors explore the reasons for reluctance to use mobile banking with the help of the technology acceptance model (TAM) and modifications proposed by the literature that is particularly adequate for developing countries and mobile banking: the theory of trying (TT) and the concept of attitude strengths.Design/methodology/approachThis study intends to shed more light on the acceptance of mobile banking in Ethiopia from the banking industry's perspective. To this end, the authors identify models used in the literature for explaining acceptance and fit them to a sample of Ethiopian bank customers. The authors' sample of 394 mobile banking subscribers does not include non-banked individuals, because the authors' main intention is to help banks understanding why banks' platforms are not used as desired.FindingsThe authors' findings suggest that attitude is the most significant factor determining acceptance, a multi-dimensional approach to attitude is more recommendable to understanding how mobile banking users shape users' attitude and combining TAM and TT is impactful and better explains the factors influencing attitude.Research limitations/implicationsThe authors' analysis suggests focusing on improving the attitude of users toward mobile banking since users' attitude is the integral component for acceptance decisions. In doing so, banks shall concentrate on making mobile banking services/platforms easy to use than promoting the usefulness of mobile banking, because the perception of ease of use has a more significant influence on attitude than usefulness.Originality/valuePractical application of the authors' findings may guide future marketing decisions while individuals can elucidate where individuals stand on mobile banking.
Predicting value cocreation behavior in social media via integrating uses and gratifications paradigm and theory of planned behavior
Authors: Zadeh Arash H. , Farhang Maryam , Zolfagharian Mohammadali , Hofacker Charles F. 
Published: March 2022

PurposeThis research (1) investigates value cocreation behavior and the underlying activities on social media; (2) examines the motivational values and psychological predictors of cocreation intention on social media via uses and gratification paradigm (U&G) and the Theory of Planned Behavior (TPB); (3) investigates an underlying mechanism linking the motivational values to cocreation intention, via attitude.Design/methodology/approachStructural Equation Modeling (SEM) and the mediation analysis are used to test the data from 417 Facebook users.FindingsCocreation intention is (1) robustly influenced by extrinsic motivational values, such as purposive value; (2) indirectly affected, through attitude, by intrinsic motivational values such as entertainment and social enhancement; and (3) not associated with subjective norms, behavioral control and self-discovery. The latter is a likely result of this study's focus on explaining value cocreation rather than social media usage.Research limitations/implicationsThis study is one of the first to identify antecedents of cocreation intention on Facebook, using an integrative model of TPB and U&G. Attitude serves as a key construct, mediating the effects of motivational values on cocreation intention, with mediation being partial for some values and complete for others. The existence of direct and indirect effects of motivational values and the mediating role of attitude points to the illustrious yet contested value–attitude–behavior hierarchy and offers explanations as to why some of the motivational values were not linked to the cocreation behavior on Facebook (Pelletier et al., 2020).Practical implicationsFirms should strive to influence the attitude of their users toward cocreation intention as it links the influence of motivational values on value cocreation. Managers should strive to prepare an appropriate platform where customers can easily interact with one another and communicate different value propositions. The goal should be to enable customers to derive extrinsic values as they interact with corporate-sponsored social media content. More specifically, purposive value, followed by socializing value, should be emphasized during social media content design. For example, the content should feature concrete and convenient informational and instrumental benefits (purposive value) and provide customers with tools that enable them to create social support, friendship and intimacy (socializing value). In addition, entertainment value should not be dismissed.Originality/valueThis research builds upon the emerging social media literature and a robust decision-making model to investigate value cocreation, predictors and an underlying mechanism explaining the relationships.
The mediating role of innovative climate on the relationship between transformational leadership and firm performance in developing countries: the case of Ghana
Authors: Puni Albert , Hilton Sam Kris , Mohammed Ibrahim , Korankye Eric Sanford 
Published: March 2022

PurposeInnovative climate has now become a necessity to developing creative behaviours amongst employees. Hence, this study examines the mediating role of innovative climate on the relationship between transformational leadership and organizational performance in a developing context, Ghana.Design/methodology/approachThe study employs quantitative research approach and cross-sectional survey design to collect data from 400 employees in 10 selected manufacturing companies in Ghana. The data were analysed using descriptive statistics, correlation and macro-PROCESS regression techniques in SPSS.FindingsIt is established that all the dimensions of transformational leadership have direct positive and significant effect on organizational performance. At the same time, innovative climate significantly mediated the causal relationship between all the dimensions of transformational leadership and organizational performance, thus creating indirect effect of transformational leadership on organizational performance which is greater than the direct effect.Originality/valueThis study provides new findings to bridge the gap in the general leadership literature by revealing that innovative climate is an effective mediator in the relationship between the dimensions of transformational leadership and organizational performance in a developing country context. Therefore, this study provides evidence for enhancing organizational performance with transformational leadership through innovative climate.
Sociodemographic variables and ethical decision-making: a survey of professional accountants in Nigeria
Authors: Oboh Collins Sankay , Omolehinwa Eddy Olajide 
Published: March 2022

Purpose
The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria.

Design/methodology/approach
The study obtained data from 329 professional accountants with the aid of a structured questionnaire containing four dilemmatic ethical vignettes. The data were analysed using Kendall correlation, Kruskal–Wallis and Jonckheere–Terpstra tests.

Findings
The results revealed that upbringing, especially parental discipline, and education are significant sociodemographic determinants of EDM. Religion and experience played little or no significant role in predicting accountants’ EDM in the face of ethical dilemmas.

Research limitations/implications
The study used a questionnaire to measure its variables, which may bias and somewhat inflate the findings. Hence, caution should be applied regarding its conclusion.

Practical implications
The evidence in this study could stimulate policy change and review to include a separate ethics course in the accounting education curriculum, which could enhance the ethics training of future accountants. This is important for countries like Nigeria, where no provision is made for a discrete ethics course in the curriculum for accounting under-graduate education.

Social implications
The study draws attention to the fact that ethical conduct among professionals and in society could be enhanced through proper upbringing and formal education.

Originality/value
The study adds some uniqueness in focusing on professional accountants in Nigeria, a developing country with high corruption profile and weak government institutions, and, as such, contributes to the limited research output on accounting ethics in developing countries.