bluuebunny/crossref_metadata_2025_split huggingface dataset:
Impact of executive compensation on corporate tax aggressiveness: evidence from India
Authors: Arora Taruntej Singh , Gill Suveera 
Published: March 2022

PurposeThere is growing empirical evidence in context of the developed countries that greater tax aggressiveness of companies is associated with higher incentives to their executives. However, the same cannot be extended to emerging economies like India due to their distinct compensation practices. The present study, therefore, aims to bridge this gap by exploring the relationship between executive compensation and corporate tax aggressiveness in context of the Indian economy.Design/methodology/approachThe sample comprises a subset of the S&P BSE 500 Index companies for FY 2014–15 through 2018–19. A fixed effects panel model has been used to discern the impact of executive compensation on corporate tax aggressiveness with and without the moderating effect of a proxy for corporate governance strength.FindingsThe econometric analysis evinces a significant negative impact of the fixed executive compensation on tax aggressiveness, specifically with the moderation of corporate governance strength which was found to have a positive effect on the said relation. In addition, no significant relationship was observed between variable compensation and tax aggressiveness. These results were robust to an alternate specification of the corporate governance strength proxy as well as the system generalised method of moments estimation employed to deal with endogeneity.Originality/valueThe study provides insights on a poor interest alignment between shareholders and managers in India owing to an insignificant amount of variable pay in the total executive compensation.
On-demand service platform operations management: a literature review and research agendas
Authors: Yan Xiaoyu , Liu Weihua , Shi Victor , Liu Tingting 
Published: March 2022

PurposeThe literature review aims to facilitate a broader understanding of on-demand service platform operations management and proposes potential research directions for scholars.Design/methodology/approachThis study searches four databases for relevant literature on on-demand service platform operations management and selects 72 papers for this review. According to the research context, the literature can be divided into research on “a single platform” and research on “multiple platforms”. According to the research methods, the literature can be classified into “Mathematical Models”, “Empirical Studies”, “Multiple Methods” and “Literature Review”. Through comparative analysis, we identify research gaps and propose five future research agendas.FindingsThis paper proposes five research agendas for future research on on-demand service platform operations management. First, research can be done to combine classic research problems in the field of operations management with platform characteristics. Second, both the dynamic and steady-state issues of on-demand service platforms can be further explored. Third, research employing mathematical models and empirical analysis simultaneously can be more fruitful. Fourth, more research efforts on the various interactions among two or more platforms can be pursued. Last but not least, it is worthwhile to examine new models and paths that have emerged during the latest development of the platform economy.Originality/valueThrough categorizing the literature into two research contexts as well as classifying it according to four research methods, this article clearly shows the research progresses made so far in on-demand service platform operations management and provides future research directions.
The role of chelating agent on the structure and up-conversion property of NaLuF4:Yb,Tm as security ink phosphor
Authors: Bastani Saeed , Jalili Mojtaba , Ghahari Mehdi , Banihashem Parand 
Published: March 2022

Purpose
This study aims to investigate the effect of trisodium nitrilotriacetic acid (NTA) on the physical and luminescence emission properties of NaLuF4:Yb, Tm Upconversion (UC) particles and compared with trisodium citrate (CA). Upconversion materials have been remarkably considered in many applications in the past decades. However, the morphology of the UC particles affects their emission properties, depending on the synthesis situation.

Design/methodology/approach
The UC particles were synthesized by the hydrothermal method. Properties such as crystal phase, particle morphology, particle size, smoothness and uniformity of particle surface and their emission intensity in the UV–Vis region were studied.

Findings
Observations showed that pH is an essential factor in determining the crystalline phase. In addition, quality factors affect the morphology, particle size and surface smoothness of crystalline facets. It was also found that the UC particles synthesized in the presence of trisodium NTA have a much higher emission intensity than those synthesized in the presence of CA. The use of UC particles in security inks to maintain the brand was also investigated.

Originality/value
To the best of the authors’ knowledge, for the first time, the effect of trisodium NTA as a chelating agent was investigated on morphology and UC intensity of NaLuF4:Yb,Tm phosphor.
Inside the black box of institutional investors in an emerging market: the role of sell side analyst outputs
Authors: Chaudhury Arit , Sahoo Seshadev , Dawar Varun 
Published: March 2022

Purpose
In the backdrop of emerging market setting of India, this study aims to attempt to identify how Institutional investors use sell side analyst outputs for their decision-making processes in light of inherent biases in their forecasts and recommendations. The study also conceptualizes the role of internal buy side teams in the process and try to figure out the key attributes and services provided by sell side analysts, which provide maximum value to the investors.

Design/methodology/approach
The study is centered upon in-depth semi-structured interviews of ten institutional investors from top Indian asset management companies covering a wide range of topics tied back to theoretical explanations. The data collected was transcribed, coded and analyzed using content analysis to ensure a systematic synthesis of point of view.

Findings
The findings show that internal analyst teams of institutional investors play a dominant role in terms of validation of sell side analysts’ outputs (given the inherent biases in sell side analyst forecasts). Further, the engagement of sell side analysts by the investors are determined not only through profitable recommendations but also on the basis of soundness of the investment rationale along with other services provided. Finally, this study puts into perspective, the critical role of analyst industry knowledge and access to company management (as opposed to analyst pedigree and forecast accuracy) for institutional investors decision-making.

Practical implications
The findings of the paper have profound implications for various stakeholders such as companies, sell side analysts, policy makers, researchers and students of finance in terms of detailed understanding of investment processes of institutional investors in the context of emerging markets like India, which have a different legal and regulatory set-up compared to developed markets. The authors also provide a critical perspective through an intriguing paradox that exists between finance theory and its relevance for actual practitioners.

Originality/value
To the best of the authors’ knowledge, this is the first study in India which look inside the “black box” of institutional investors and their decision-making process, especially with respect to how they use sell side outputs.
Money creation and commercial banks’ money lending activity through the accounting treatment: stakeholders’ perceptions in Malaysia
Authors: Hossain Md Shamim , Abdul Latiff Ahmed Razman , Hisham Bin Osman Mohammad Noor 
Published: March 2022

Purpose
The purpose of this study is to explore stakeholders’ perceptions on money creation and the impact of the accounting treatment for commercial banks’ money lending activity in Malaysia.

Design/methodology/approach
A phenomenological approach was used to examine the stakeholders’ perceptions through experience-sharing. A semi-structured interview approach was used to collect the data. Ten individuals from different stakeholder groups have been interviewed with their prior consent. For the data analysis, the current study adopted the inductive thematic approach.

Findings
Perceptions on money creation are influenced by the informants’ understanding and awareness of the research issue. Informants have agreed on the accounting treatment (debit loan and credit deposits) but explained the impact of this accounting treatment differently. The accounting treatment creates an opportunity for the commercial banks to create money as they want, and hence, the excess created money can create inflation and threat for the potential financial crisis. On the contrary, it is argued that money creation results from the systematic approach of the fractional reserve banking (FRB) in Malaysia. In addition, this money creation is not a threat to the economy as long as there is a strong controlling role of Bank Negara Malaysia (BNM).

Research limitations/implications
Stakeholders’ perception indicates that awareness of the research issue can be a cause of crucial consequence for money lending activity. Moreover, this study may stimulate the chief regulatory body such as BNM, the central bank of Malaysia, to be more cautious in controlling the commercial banks’ money lending activity to prevent the potential future crisis. Furthermore, findings may help to explain the conflicting concept between the textbook explanation for FRB and current commercial banks’ money lending practice through the accounting treatment.

Originality/value
Monitoring and controlling of money creation and commercial banks’ money lending activity by BNM can be benefited from the stakeholders’ perceptions on this research issue. Because this is the first time study of the stakeholders’ perceptions on money creation and commercial banks’ money lending activity in Malaysia and hence, findings of this study may be worked as the input in the process of monitoring and controlling the money creation activity in Malaysia.
Racial profiling and Section 163 traffic stops: is there cause for concern?
Authors: Adams-Guppy Julie Rachel , Simpson Paul 
Published: March 2022

Purpose
The paper aims to examine the issue of potential disproportionality and racial profiling in s.163 traffic stops under the Road Traffic Act 1988, in light of recent media attention and referral of cases to the Independent Office for Police Conduct.

Design/methodology/approach
The paper reviews the law, procedural use and reports of racial profiling in s.163 traffic stops within a context of research which presents a history of disproportionate use of police tactics against ethnic minorities and black people in particular. An international perspective is evaluated as a potential framework for analysing the role of ethnicity in traffic stops in England and Wales.

Findings
There is an absence of systematically recorded data on s.163 stops. There are also significant contextual differences between traffic and street stop searches. For these reasons, doubt is cast over the legitimacy of institutionalised racism generalisations and arguments are presented against the extrapolation from street stop searches to s.163 traffic stops.

Research limitations/implications
Implications for future research which take operational procedures and priorities into account, along with the realities of the context in which s.163 stops occur, are discussed. Importantly, the role of ethnicity may only become apparent after a traffic stop has been executed, and hence research is required into how ethnicity may mediate the interaction between police officer and driver.

Practical implications
Implications for the implementation of a national procedural requirement to record s.163 stops and the collection of evidence of racial profiling are highlighted.

Originality/value
This paper highlights practical implications for future policy, leadership and police culture considerations.
COVID-19 outbreak in India: age-wise analysis of patients
Authors: Kumar Rajan 
Published: March 2022

Purpose
The purpose of this paper is to indicate the current situation of the COVID-19 outbreak in India, the world's second-most populous country. India reported its first COVID-19 case in the southern province of Kerala in late January 2020. Since then, the outbreak has spread to other provinces and union territories, with the highest number of cases reported in Maharashtra province as of 24 May 2020.

Design/methodology/approach
This paper presents the age- and gender-wise analysis of COVID-19 patients in Maharashtra province and the whole nation.

Findings
It shows that 75% of them belong to the age group of 21–60 years and the age above 50 years has a very high fatality rate of 14.52% in Maharashtra. This analysis also shows that 76% of COVID-19 cases are in males in the nation. The data indicates that in the nation, 75.3% of the deaths are in the age group over 60 years and 86% of cases of death had diabetes-related comorbidity, hypertension, chronic kidney problems and heart problems. In India, the case-fatality rate, which estimates the proportion of deaths among identified confirmed cases, is 2.93% as of 24 May, which is significantly less than that many countries.

Originality/value
To the best of the author’s knowledge, this is the first attempt to indicate the current situation of the COVID-19 outbreak in India based on age and gender.
A systemic supervisory methodology and approach used during COVID times: Collective cut‐outs – a gift from the left hand
Authors: Adams Joanne , Baxter Melissa 
Published: March 2022

AbstractThis paper sets out to explore the use of a systemic reflexive exercise called “Collective Cut‐Outs”, detailing its methodology and usefulness with “frontline” mental health practitioners within supervision and teaching contexts. We draw on the use of storytelling, image, creativity and the usefulness of the left hand (right brain) in clinical mental health contexts and focus on its value in reflexive supervisory groups. We also aim to give voice to the experiences of “frontline” Black Asian Minority Ethnic (BAME) clinicians in an inner‐city mental health team during the COVID‐19 pandemic. The Collective Cut‐Out exercise and its methodology provide a framework to help facilitate reflexive spaces that promote mindful group exercise and the subsequent expression of personal and professional resonance. The subjects of clinical challenge and collective resilience are also brought forth. We offer a case study in the second part of the paper, outlining the use of the exercise in a reflexive group supervisory context. The team in focus have kindly given us, the authors, permission to use their experiences and “cut‐outs”. We have either adapted or removed identifiable information from the writing to protect and respect the identity of the team and individuals involved.
Hysteria as a Shape‐Shifting Forensic Psychiatric Diagnosis in the Netherlands c. 1885–1960
Authors: Ruberg Willemijn 
Published: March 2022

AbstractBased on criminal court cases found in archives and newspapers, this article traces how the diagnosis of hysteria functioned in trials and Dutch forensic psychiatric practice c. 1885–1960. Informed by Science and Technology Studies and praxiography, hysteria is studied as a ‘fire object'. It can make multiple relations with gender, which can be absent or present. This approach asks whether and how gender is important regarding hysteria. Gender only ‘stuck’ to hysteria in certain situations. In rape cases, hysteria took the form of lying and was connected to women. Although a woman's hysteria could be used as a reason to exonerate the male perpetrator's crime of murder, a man's hysteria never served to exculpate a female perpetrator of a crime. Signs on the body appeared to be very significant but did not suffice for a clear diagnosis. Inconsistencies during the psychiatric examination of the body therefore needed to be coordinated by pointing to other bodily symptoms, personal life stories, academic literature or logical reasoning. To analyse the ways hysteria functioned as a versatile fire object in the courtroom and pre‐trial investigation alerts us to hysteria's shapeshifting potential that might explain the power of the hysteria label in twentieth‐century medicine and culture.
The economic effects of rural hospital closures
Authors: Malone Tyler L. , Planey Arrianna Marie , Bozovich Laura B. , Thompson Kristie W. , Holmes George M. 
Published: March 2022

AbstractObjectiveTo provide an updated analysis of the economic effects of rural hospital closures.Study SettingOur study sample was national in scope and consisted of nonmetro counties from 2001 to 2018.Study DesignWe used a difference‐in‐differences study design to estimate the effect of a hospital closure on county income, population, unemployment, and size of the labor force. Specifically, we compared economic changes over time in nonmetro counties experiencing a hospital closure to changes in a control group of nonmetro counties over the same time period. We also leveraged insight from recent research to control for estimation bias due to heterogeneity in the closure effect over time or across groups defined by when closure was experienced.Data ExtractionData on (adjusted gross) annual income (in real dollars), annual population size, and monthly unemployment rate and labor force size were sourced from the Internal Revenue Service, Census Bureau, and Bureau of Labor Statistics, respectively. We used data from the North Carolina Rural Health Research Program to identify counties that experienced a hospital closure.Principal FindingsOf the 1759 nonmetro counties in our study sample, 109 experienced a hospital closure during the study period. Relative to the nonclosure counterfactual, closures significantly decreased labor force size, on average, by 1.4% (95% CI: [−2.1%, −0.8%]). Results also suggest that Prospective Payment System (PPS) hospital closures significantly decreased population size, on average, by 1.1% (95% CI: [−1.7%, −0.5%]), relative to the nonclosure counterfactual.ConclusionsOur analysis suggests that rural hospital closures often have adverse effects on local economic outcomes. Importantly, the negative economic effects of closure appear to be strongest following Prospective Payment System hospital closures and attenuated when the closed hospital is converted to another type of health care facility, allowing for the continued provision of services other than inpatient care.
The fluorescent protein iLOV as a reporter for screening of high‐yield production of antimicrobial peptides in Pichia pastoris
Authors: Kjeldsen Annemette , Kay Jack E. , Baxter Scott , McColm Stephen , Serrano‐Amatriain Cristina , Parker Scott , Robb Ellis , Arnold S. Alison , Gilmour Craig , Raper Anna , Robertson Graeme , Fleming Robert , Smith Brian O. , Fotheringham Ian G. , Christie John M. , Magneschi Leonardo 
Published: March 2022

SummaryThe methylotrophic yeast Pichia pastoris is commonly used for the production of recombinant proteins at scale. The identification of an optimally overexpressing strain following transformation can be time and reagent consuming. Fluorescent reporters like GFP have been used to assist identification of superior producers, but their relatively big size, maturation requirements and narrow temperature range restrict their applications. Here, we introduce the use of iLOV, a flavin‐based fluorescent protein, as a fluorescent marker to identify P. pastoris high‐yielding strains easily and rapidly. The use of this fluorescent protein as a fusion partner is exemplified by the production of the antimicrobial peptide NI01, a difficult target to overexpress in its native form. iLOV fluorescence correlated well with protein expression level and copy number of the chromosomally integrated gene. An easy and simple medium‐throughput plate‐based screen directly following transformation is demonstrated for low complexity screening, while a high‐throughput method using fluorescence‐activated cell sorting (FACS) allowed for comprehensive library screening. Both codon optimization of the iLOV_NI01 fusion cassettes and different integration strategies into the P. pastoris genome were tested to produce and isolate a high‐yielding strain. Checking the genetic stability, process reproducibility and following the purification of the active native peptide are eased by visualization of and efficient cleavage from the iLOV reporter. We show that this system can be used for expression and screening of several different antimicrobial peptides recombinantly produced in P. pastoris.
What Determines the Heterogeneous Performance of Special Economic Zones? Evidence from Sub‐Sahara Africa
Authors: Zeng Douglas Zhihua 
Published: March 2022

AbstractAs a policy tool for development, special economic zones (SEZs) are rapidly proliferating globally, mainly due to the new industrialization wave and competition for FDIs. However, their performance is quite mixed. What drives their heterogeneous performance? This paper intends to define a ‘quality framework’ for SEZs based on the key drivers for their success, and validates its effectiveness in a quantitative way through a ‘quality‐performance’ matrix using thirteen SEZ cases in Sub‐Sahara Africa. The research identifies seven key drivers and derives a ‘quality score’ for each zone based on its level at each driver. The score is then used to map with the zone's performance (mainly the jobs and investments in this paper). The regression result shows that the ‘quality’ of a SEZ is highly correlated with its ‘performance’, which provides important empirical evidence for effective SEZ policies. Based on this research, the paper also offers some key policy lessons.
Tripod Missions: Five Principles for Solving Society’s Most Pressing Challenges
Authors: Bach David , Meyer Henning 
Published: March 2022

AbstractThe COVID crisis has forced policymakers to design new and comprehensive rescue programmes under huge time pressure. This task has required innovative policy thinking and the pursuit of new kinds of collaboration. The handling of the pandemic, however, also provides valuable lessons on how to address some of society's other pressing challenges—above all climate change. ‘Tripod Missions’ provide a framework for turning the pandemic's lessons learned into a guide for tackling other major societal problems.