bluuebunny/crossref_metadata_2025_split huggingface dataset:
The role of XBRL adoption on the association between managerial ability and corporate tax outcomes: empirical evidence from Indonesia
Authors: Saragih Arfah Habib , Ali Syaiful 
Published: June 2022

Purpose This study examines the moderating effect of XBRL mandatory adoption on the association between managerial ability and corporate tax outcomes.Design/methodology/approach This study used a quantitative method with panel data regression models using a sample of listed firms on the Indonesia Stock Exchange from 2010 to 2019.Findings The regression results indicate that XBRL adoption moderates the relationship between managerial ability on tax avoidance and tax risk. Firms with higher managerial ability have relatively greater tax avoidance practices and lower tax risk following XBRL adoption. In this study, the authors document unfavorable and unexpected consequences of XBRL in an emerging country.Research limitations/implications Results are from a sample of firms from one emerging country.Practical implications It becomes important and necessary to develop more and better taxonomies with standardized extensions related to taxes information in the XBRL financial reporting to support the tax administrator’s performance in assessing firms’ tax avoidance and tax risk. The authors underscore the importance of improving taxes tags, including tags from financial statements and the disclosure section. This study may also inform policymakers in other countries that more adequate tax tags are needed to leverage benefit from XBRL adoption in monitoring and assessing corporate tax avoidance and tax risk.Originality/value This study is among the first to test an explanation for the moderating role of XBRL adoption on the association between managerial ability and corporate tax avoidance and tax risk.
Four decades of hijab research: knowledge structure, thematic evolution and collaborative networks
Authors: Mostafa Mohamed M. 
Published: June 2022

Purpose
This study aims to explore the hijab research impactful authors, influential journals, collaboration networks and emerging trends. In addition, keyword co-occurrence techniques are used to scrutinize the field’s major schools of thought.

Design/methodology/approach
Hijab research has witnessed a distinct proliferation during the past decade. In this article, the authors apply bibliometric network techniques to examine the conceptual/intellectual structure of this domain based on 485 Web of Science documents written by 848 authors representing 66 nations and spanning almost 40 years (1984–2021).

Findings
Results show that the most impactful journals publishing hijab research are Women’s Studies International Forum, Gender, Place and Culture, Ethnic and Racial Studies and the Journal of Islamic Marketing. Results also show that the author collaboration network in hijab research is sparse. Furthermore, results related to collaborative networks between institutions and countries reveal a global “North–South” schism between developed and developing nations. Finally, the multiple correspondence analysis applied to obtain the hijab research conceptual map reflects the depth and breadth of the field’s foci.

Originality/value
The present analysis has far-reaching implications for aspiring researchers interested in hijab research as the authors retrospectively trace the evolution in research output over the past four decades, establish linkages between the authors and articles and reveal trending topics/hotspots within the broad theme of hijab research.
Analyzing the main determinants of being a cultural traveler: the case of domestic cultural trips in Spain
Authors: Álvarez-Díaz Marcos , Villanueva-Villar Mónica , Rivo-López Elena 
Published: June 2022

PurposeAnalyzing the main determinants that lead a traveler to make a cultural trip is an important issue to understand where the cultural tourism market is going, and where the decision-makers should intervene. This study helps develop a profile of cultural tourism participants, and underscore the changes in this market niche. This information is crucial for the successful marketing and development of cultural tourism in the future.Design/methodology/approachThe authors estimate a binary probabilistic (logit) model to determine the probability of a tourist to travel for cultural reasons, as a function of the traveler's socio-economic characteristic (e.g. age, gender, income or level of studies), of the trip-related characteristics (e.g. distance traveled to destination or mode of transport) and of the characteristics of the province of destination (e.g. weather conditions or existence of cultural sites at destination).FindingsThis study’s estimates reveal that middle-aged individuals, with a higher level of studies and with a medium level of income show a higher propensity to travel for cultural reasons. The latter finding evidences that cultural tourism has evolved from a niche market reserved for an elite clientele to a much wider range of people. Additionally, cultural travelers tend to travel statistically much longer distances. They are less prone to visit crowded destinations, prefer visiting destinations with important cultural sites, and are less sensitive to weather conditions. Finally, the authors discover a complementary effect of culture tourism and other activities carried out during the trip such as visiting cities or theme parks; and a substitution effect with “beach-and-sun” tourism.Practical implicationsThe information given in this study can be crucial for the successful marketing and development of cultural tourism in the future. A better understanding of the main determinants of being a cultural traveler implies a better and a more efficient implementation of managerial and political measures to attract a kind of tourism characterized by a high spending capacity.Originality/valueDiscovering the main determinants of being a cultural traveler is a topic scarcely treated in the literature. This study has the main originality to include characteristics of the destination (pull factors) to explain the individual's decision to take a cultural trip. Moreover, the authors work at a provincial (NUTS-3) level of analysis, which makes this study original in the field of cultural tourism.
Scan it, buy it, pay it – customers' psychological contracts as partial employees in retail
Authors: Audrin Bertrand , Audrin Catherine 
Published: June 2022

PurposeSelf-service technologies (SST) have become more and more pervasive in retail to facilitate autonomous checkout. In this context, customers play an active role and, as such, can be considered as “partial employees.” Partial employees have to perform a wide range of tasks, get rewarded for their work and need to understand the terms of the exchange, all without being subject to a formalized contract. In this research, the authors suggest that partial employees go through a process of organizational socialization that allows them to define the psychological contract they hold with the organization.Design/methodology/approachIn order to investigate the psychological contracts of partial employees, 324 Canadian customers using SST completed an online questionnaire, in which their SST use, psychological contract fulfillment and organizational socialization were measured.FindingsDescriptive analyses highlight that customers as partial employees build a psychological contract with their most frequent retailer, as they perceive not only retailer inducements but also their own contributions. Multiple linear regressions suggest that organizational socialization favors psychological contract fulfillment, but that specific dimensions of organizational socialization are important for employer inducements vs. employee contributions. Moreover, results suggest that the frequency of use of SST as well as the patronage positively predicts psychological contract fulfillment.Originality/valueThis research investigates a specific situation of unconventional employment – that of customers as partial employees with organizations. It contributes to the literature on the psychological contract by broadening its application to new relations and to the literature on customer management by reemphasizing the relevance of the psychological contract in this domain.
Investigation of self-cleaning attributes of denim fabric modified with naturally synthesized ZnO nanoparticles
Authors: Asim Fareha , Naeem Farhana 
Published: June 2022

Purpose
The textile sector is moving towards new technologies, where the application of nanotechnology is offering fabrics with multifunctional properties making fabric odourless, hydrophobic, durable and self-cleaning. This aim of this research is to investigate self-cleaning ability of denim fabric with the application of zinc oxide nanoparticles (ZnO NPs) synthesized naturally. The primary focus of this investigation is achieving sustainability mark through green synthesis of ZnO NPs.

Design/methodology/approach
In this analysis, ZnO NPs being one of the metal oxides exhibiting self-cleaning, UV-protective and anti-microbial properties were synthesized naturally using Azadirachta Indica leaves. The prepared NPs were characterized by using X-ray diffraction and scanning electron microscopy analyses confirming their size and crystalline structure. Different formulations were investigated with varying concentration of zinc oxide and auxiliaries onto the denim fabric using pad-dry-cure application technique.

Findings
XRD analysis confirmed the successful green synthesis of ZnO NPs. SEM analysis revealed the homogeneous and hexagonal wurtzite NPs deposition on the denim fabric. It was ascertained that with 5% ZnO NPs and 7% Binder concentrations, the formulation resulted in a smooth and even layer on the denim fabric maintaining the appearance and feel at the same time offers appreciable grading (Grade 4) against the stringent stains of Ketchup, Coffee, Grape and Orange Juice with insignificant change in tensile strength.

Originality/value
In this study, self-cleaning attributes of denim fabric with zinc oxide nano formulations of different composition was studied to achieve promising functional properties in a single step not studied earlier.
Word‐finding behaviours in narration for typically developing French speakers of school age
Authors: Bourassa Bédard Vincent , MacLeod Andrea A. N. , Trudeau Natacha 
Published: June 2022

AbstractBackgroundResearch in word‐finding difficulties is sparse, especially in languages other than English. As a result, the factors associated with the frequency of word‐finding behaviours are poorly understood, particularly in discourse.AimsThis exploratory study is the first to collect data relative to the expected frequency of word‐finding behaviours in narration for French speakers aged 7–12 years old with typical development; and (2) to identify the factors associated with the frequency of word‐finding behaviours in narration. We hypothesized that sociodemographic characteristics, language abilities and characteristics of the spoken productions could be linked to word‐finding behaviours.Methods & ProceduresThe participants consisted of 61 French‐speaking children aged 7–12 years old (M = 9;09 years, SD = 1;06 years) with typical development. Children were asked to complete a receptive vocabulary task, a non‐word‐repetition task and two narrative tasks. The children's narrative samples were coded using a discourse analysis of word‐finding behaviours, as described by Diane J. German.Outcomes & ResultsParticipants produced 39% of T‐units with least one word‐finding behaviour, which included relatively frequent use of repetitions and word reformulations. Regression analyses revealed that the participants’ gender was the only significant variable associated with the frequency of word‐finding behaviours in narration. Boys produced a higher percentage of T‐units with at least one word‐finding behaviour. Post‐hoc analyses suggested that gender differences reflected differences in repetitions and word reformulations. Boys and girls did not differ on any other language measures collected.Conclusions & ImplicationsSpeech–language pathologists may want to take into account a child's gender when assessing word‐finding difficulties in narration. Additional studies are needed to understand whether this finding extends to other word‐finding tasks and to children with word‐finding difficulties.WHAT THIS PAPER ADDSWhat is already known on the subjectStudies in English have identified that analyses of word‐finding behaviours in discourse can be used to correctly identify children with word‐finding difficulties. Studies are needed in other languages to determine if this observation holds true across languages. Moreover, the factors associated with the frequency of word‐finding behaviours in discourse are poorly understood.What this paper adds to existing knowledgeThe frequency of word‐finding difficulties in narration was higher in our study of French‐speaking children than in previous studies of English. Gender was the only factor associated with the frequency of word‐finding difficulties.What are the potential or actual clinical implications of this work?The language and task used to assess word‐finding skills as well as the child's gender may be important to take into account when assessing word‐finding difficulties based on word‐finding behaviours.
‘Theatre, Revolution and Love’: Moral–aesthetic education in Asja Lācis' proletarian children's theatre
Authors: Frimberger Katja 
Published: June 2022

Abstract
This article explores the educational philosophy of Asja Lācis' proletarian children's theatre. Taking her post–First World War encounter with Russian street children as a starting point for my inquiry, I argue that Lācis regards the theatre as a rehearsal space for life. Here, children are to be absorbed into the craft of theatre, with the aim of honing their moral and aesthetic sense as a (self-guided) reorientation of their attention and desire towards (the possibilities of) the Good. Demarcating a porous educational theatre space that provides practical artistic opportunities for this education of attention, Lācis hopes to structure children's aesthetic, social, material and sensory engagement with their surroundings, whilst also ensuring their individual freedom as moral agents. Respecting children's ways of engaging in the world, Lācis posits theatrical improvisation as the key activity. Here, children create their own stories and metaphors about how life might be lived, thereby practising attention to, ‘testing’ and reflecting upon, the (possible) Good Life. The educator's pedagogical gesture is hereby that of observation: She pays attention to the social–artistic tensions that occur, as potential heralds of the child's unique way of embodying (and conceptualising) the Good Life. Theatre is here understood as a (negative) dialectical site of education, one that acknowledges the dark and uncertain relation between the child's commitment to the Good, and its (uncertain) coming into being in daily life. The student–teacher relationship can indeed become a pedagogical conduit for this search for (and embodiment of) wisdom, but cannot provide a blueprint as to how the journey might be conducted, or predict how the Good will manifest. It is in the ‘loving’ non-action of the educator, who honours the unpredictability of the arrival of virtue, and the unexpected form that it might take, that children's theatre is considered ‘truly revolutionary’: becoming a witness to Eros's (strange) presence in the child's unique gesture as a result.
Combined effect of chitosan and bovine serum albumin/whey protein isolate on the characteristics and stability of shrimp oil‐in‐water emulsion
Authors: Rajasekaran Bharathipriya , Singh Avtar , Benjakul Soottawat 
Published: June 2022

AbstractThe effect of bovine serum albumin (BSA) or whey protein isolate (WPI) at various concentrations (0.5%, 1.5%, and 3%; w/v) on the properties of shrimp oil‐in‐water emulsion was investigated. Both proteins at 1.5% showed the highest emulsifying properties. Moreover, the combined impact of chitosan (CS) at different levels (0.25%, 0.50%, 0.75%, and 1%; w/v) and 1.5% BSA or 1.5% WPI on emulsion properties was also studied. For the same protein used, those stabilized by BSA and WPI in conjunction with CS solution at 0.5% and 0.25% had the highest emulsion stability index, respectively. During storage for 28 days, the BSA–CSstabilized emulsion had higher turbidity, a*, b* but the lowest L* values compared to the WPI–CS counterpart (p < 0.05). Emulsion stabilized by the BSA–CS complex showed higher stability, as witnessed by lower d32 and d43 and lower flocculation factor and coalescence index, but it had a lower negative charge than those stabilized by the WPI–CS complex (p < 0.05). Oil droplets of the BSA–CS‐stabilized emulsion showed a lower extent of size enlargement after storage. Rheological studies revealed viscous, shear‐thinning, and non‐Newtonian behavior of emulsions. Overall, emulsion stabilized by the BSA–CS complex had higher stability than that stabilized by the WPI–CS complex, and the former could maintain the stability of pigment in shrimp oil to some extent.Practical ApplicationOil from shrimp hepatopancreas is a rich source of both astaxanthin and polyunsaturated fatty acids with health benefits. It can be used for the preparation of food emulsion, such as mayonnaise, with nutraceutical properties. However, emulsion stability determines the quality of the emulsion. The use of protein (bovine serum albumin) in conjunction with polysaccharides, especially chitosan at appropriate concentrations, was proven to improve shrimp oil‐in‐water emulsion during extended storage. Additionally, chitosan can act as an antioxidant to prevent the degradation of astaxanthin to some extent. This finding could be potentially beneficial to produce emulsion with high stability using protein–chitosan complexes.
Postoperative outcome after palliative treatment of malignant pleural effusion
Authors: Markowiak Till , Ried Michael , Großer Christian , Hofmann Hans‐Stefan , Hillejan Ludger , Hecker Erich , Semik Michael , Lesser Thomas , Kugler Christian , Seifert Sven , Scheubel Robert 
Published: June 2022

AbstractBackgroundThe objective of this nationwide, registry‐based study was to compare the two most frequently used procedures for the palliative treatment of a malignant pleural effusion (MPE) and to evaluate differentiated indications for these two procedures.MethodsThis was a retrospective observational study based on data of the “PLEURATUMOR” registry of the German Society for Thoracic Surgery. Patients who were documented in the period from January 2015 to November 2021 and had video‐assisted thoracic surgery (VATS) talc pleurodesis or implantation of an indwelling pleural catheter (IPC) were included.ResultsA total of 543 patients were evaluated. The majority suffered from secondary pleural carcinomatosis (n = 402; 74%). VATS talc pleurodesis (n = 361; 66.5%) was performed about twice as often as IPC implantation (n = 182; 33.5%). The duration of surgery was significantly shorter in IPC‐patients with 30 min compared to VATS talc pleurodesis (38 min; p = 0.000). Postoperative complication rate was 11.8% overall and slightly higher after VATS talc pleurodesis (n = 49; 13.6%) than after IPC implantation (n = 15; 8.2%). After VATS talc pleurodesis patients were hospitalized significantly longer compared to the IPC group (6 vs. 3.5 days; p = 0.000). There was no significant difference in postoperative wound infections between the groups (p = 0.10). The 30‐day mortality was 7.9% (n = 41).ConclusionThe implantation of an IPC can significantly shorten the duration of surgery and the hospital stay. For this reason, the procedure should be matched with the patient's expectations preoperatively and the use of an IPC should be considered not only in the case of a trapped lung.
Utilization and outcomes of tracheostomies in the intensive care unit in Iceland in 2007–2020: A descriptive study
Authors: Kristinsdottir Eyrun A. , Sigvaldason Kristinn , Karason Sigurbergur , Jonasdottir Rannveig J. , Bodvarsdottir Regina , Olafsson Oddur , Tryggvason Geir , Gudbjartsson Tomas , Sigurdsson Martin I. 
Published: June 2022

AbstractBackgroundTracheostomies are commonly utilized in ICU patients due to prolonged mechanical ventilation, upper airway obstruction, or surgery in the face/neck region. However, practices regarding the timing of placement and utilization vary. This study provides a nationwide overview of tracheostomy utilization and outcomes in the ICU over a 14‐year period.MethodsA retrospective study including all patients that received a tracheostomy during their ICU stay in Iceland between 2007 and 2020. Data were retrieved from hospital records on admission cause, comorbidities, indication for tracheostomy insertion, duration of mechanical ventilation before and after tracheostomy placement, extubation attempts, complications, length of ICU and hospital stay and survival. Descriptive statistics were provided, and survival analysis was performed using Cox regression.ResultsA total of 336 patients (median age 64 years, 33% females) received a tracheostomy during the study period. The most common indication for tracheostomy insertion was respiratory failure, followed by neurological disorders. The median duration of mechanical ventilation prior to tracheostomy insertion was 9 days and at least one extubation had been attempted in 35% of the cases. Percutaneous tracheostomies were 32%. The overall rate of complications was 25% and the most common short‐term complication was bleeding (5%). In‐hospital mortality was 33%. The one‐ and five‐year survival rate was 60% and 44%, respectively.ConclusionsWe describe a whole‐nation practice of tracheostomies. A notable finding is the relatively low rate of extubation attempts prior to tracheostomy insertion. Future work should focus on standardization of assessing the need for tracheostomy and the role of extubation attempts prior to tracheostomy placement.