bluuebunny/crossref_metadata_2025_split huggingface dataset:
Wells Fargo: a corporate recovery model to bank on
Authors: Welch James 
Published: May 2022

Purpose
This paper aims to center on the analysis of corporate recovery from internal ethical failure with the examination of Wells Fargo and Company. To move beyond self-inflicted reputational damage and regain sales traction, successful turnaround companies have embarked on a four-step corporate recovery process centered on four key words: Replace, Restructure, Redevelop and Re-brand. Wells Fargo is one recent addition to these recovery stories.

Design/methodology/approach
This paper uses Wells Fargo and Company as a case model to examine corporate recovery. Wells Fargo is just one example of multinational companies that found themselves victims of internal impropriety, poor leadership supervision and unethical strategic decision-making resulting in significant financial losses, drastic declines in stock price and damaged reputation. Using Wells Fargo as an example from the banking industry, the case study approach is an effective way of assessing the viability of the corporate recovery model in various industries.

Findings
The corporate recovery model has served Wells Fargo well over the past few years as the stock price climbed nearly 60% in 2021. In addition, increasingly less public discussion about the account fraud scandal has allowed the reputation of the bank to recover as well. By the last quarter of 2021, the bank saw a 15% increase in revenue and an 86% increase in net income over the previous year. It appears that CEO Scharf is well on his way to turning around the prospects for Wells Fargo and the recovery model has proven again that there is a way through self-inflicted corporate damage.

Originality/value
The recovery story of Wells Fargo and Company adds to the litany of successful corporate recoveries where companies have achieved unprecedented turnarounds by following the model of replacing the leadership, restructuring the organization, redeveloping the strategy and re-branding the product. Implementing this four-pronged recovery strategy can help a company not only survive their specific scandal but also move away from reputational harm and get back on a growth trajectory.
Does earnings quality impact firms’ performance? The case of Portuguese SMEs from the mold sector
Authors: Duarte Ana Filipa , Lisboa Inês , Carreira Pedro 
Published: May 2022

Purpose
This study aims to study the impact of earnings quality on firms’ financial performance.

Design/methodology/approach
An unbalanced panel data of 237 small- and medium-sized Portuguese companies from the mold industry, using 2010–2018 yearly data was analyzed. While most studies focus only on earnings management when assessing earnings quality, in this study six proxies for earnings quality are used, namely, accruals quality (a proxy for earnings management), earnings persistence, earnings predictability, earnings smoothness, earnings timeliness and earnings conservatism. Moreover, two proxies of financial performance are considered, the return on assets and the economic value added. An econometric model was estimated using either a fixed-effects or a random-effects specification to account for the individual firm-specific effects and ensure heteroscedasticity corrected estimates.

Findings
The results show that managers must be concerned with the quality of reported earnings, as it can affect positively firms’ financial performance, especially regarding accruals quality. Persistence, predictability, smoothness, timeliness and conservatism are shown not to exert significant influence on financial performance in the sample.

Research limitations/implications
This work contributes not only as a literature review on these thematic but also to firms’ managers and stakeholders, who have information that helps them select strategies that guarantee earnings quality and improve firms’ financial performance.

Originality/value
This study proposed an econometric model that studies the relationship between earnings quality (using several proxies for it) and financial performance that can be applied to all companies.
Additive manufacturing value chain adoption
Authors: Luomaranta Toni , Martinsuo Miia 
Published: May 2022

PurposeAdopting additive manufacturing (AM) on a large-scale requires an adoption in company value chains. This may happen through product innovation and require interorganizational cooperation, but the value-adding potential of cooperation and application recognition is still poorly understood. This study aims to investigate the progress of AM adoption in innovation projects featuring AM application recognition and interorganizational cooperation in the value chain.Design/methodology/approachA multiple-case study was implemented in successful metallic AM adoption examples to increase the understanding of AM adoption in value chains. Primary data were collected through interviews and documents in three AM projects, and the data were analyzed qualitatively.FindingsAll three AM projects showed evidence of successful AM value chain adoption. Identifying the right application and the added value of AM within it were crucial starting points for finding new value chains. Interorganizational collaboration facilitated both value-based designs and experimentation with new supply chains. Thereby, the focal manufacturing company did not need to invest in AM machines. The key activities of the new value chain actors are mapped in the process of AM adoption.Research limitations/implicationsThe cases are set in a business-to-business context, which narrows the transferability of the results. As a theoretical contribution, this paper introduces the concept of AM value chain adoption. The value-adding potential of AM is identified, and the required value-adding activities in collaborative innovation are reported. As a practical implication, the study reveals how companies can learn of AM and adopt AM value chains without investing in AM machines. They can instead leverage relationships with other companies that have the AM knowledge and infrastructure.Originality/valueThis paper introduces AM value chain adoption as a novel, highly interactive phase in the industry-wide adoption of metallic AM. AM value chain adoption is characterized in multi-company collaboration settings, which complements the single-company view dominant in previous research. Theory elaboration is offered through merging technology adoption with external integration from the information processing view, emphasizing the necessity of interorganizational cooperation in AM value chain adoption. Companies can benefit each other during AM adoption, starting with identifying the value-creating opportunities and applications for AM.
Formal institutions, type of diversification and the diversification – performance relationship: a meta-analysis
Authors: Tashman Peter , Spadafora Ettore , Wagner Dominik Pascal Manfred 
Published: May 2022

Purpose
The authors meta-analyze research on the diversification–performance relationship to empirically establish the impact of home-country formal institutional quality on this relationship. Prior research assumes that a country’s formal institutional quality negatively affects the diversification–performance relationship, especially when it involves unrelated diversification. However, empirical evidence for these propositions is inconclusive because existing studies consider blocks of countries with limited institutional heterogeneity. To provide more clarity, this study aims to consider the diversification–performance relationship across developed, emerging and developing countries.

Design/methodology/approach
The meta-analysis relies on a sample of 293 effect sizes of the diversification–performance relationship from 76 primary studies across 15 countries between 1988 and 2019. The sample excludes effects sizes from papers that consider both product and international diversification to control for complex interactions between the strategies, as well as papers that did not consider both related and unrelated diversification.

Findings
The results confirm that stronger home-country formal institutions weaken the diversification–performance relationship by decreasing the relative efficiency of internal markets versus external ones. Further, the effect is less negative for related diversification because this strategy can better exploit market frictions in countries with stronger formal institutions and more efficient external markets than its unrelated counterpart.

Originality/value
The study contributes to the literatures on the diversification–performance relationship and home-country governance by providing robust evidence for how formal institutional quality impacts the efficacy of related and unrelated diversification.
The influence of financial literacy on financial resilience – New evidence from Europe during the COVID-19 crisis
Authors: Erdem Diba , Rojahn Joachim 
Published: May 2022

PurposeThis study examines the importance of financial literacy in explaining financial resilience in four continental European countries during the coronavirus disease 2019 (COVID-19) crisis while controlling for a wide set of additional determinants.Design/methodology/approachVariable importance may vary with the technique applied. Therefore, different classification techniques, such as logistic regression, partial proportional odds regression, and conditional random forest, have been employed. The analysis relies on the Survey of Health, Ageing and Retirement in Europe in the context of COVID-19, collecting 4,781 observations from France, Germany, Italy, and Spain.FindingsIn line with previous studies, financial resilience is found to increase with financial literacy that consistently ranks in the midfield in terms of variable importance among all explanatory variables.Practical implicationsThe findings reveal the most important features that improve financial resilience. Financial literacy is one of the few determinants of financial resilience that can be actively shaped. To increase preparedness for future crises, a policy mix of financial education, regulation, and nudging may help increase financial literacy and, subsequently, financial resilience.Originality/valueThe better the financial literacy, the more protected individuals are from macroeconomic shocks. However, most previous studies do not rely on data samples that cover such crises. Moreover, most of the previous studies rely on single classification techniques, while this study applied traditional and data-mining techniques to assess feature importance.
On humans, algorithms and data
Authors: Arnaboldi Michela , de Bruijn Hans , Steccolini Ileana , Van der Voort Haiko 
Published: May 2022

Purpose
The purpose of this paper is to introduce the papers in this special issue on humans, algorithms and data. The authors first set themselves the task of identifying the main challenges arising from the adoption and use of algorithms and data analytics in management, accounting and organisations in general, many of which have been described in the literature.

Design/methodology/approach
This paper builds on previous literature and case studies of the application of algorithm logic with artificial intelligence as an exemplar of this innovation. Furthermore, this paper is triangulated with the findings of the papers included in this special issue.

Findings
Based on prior literature and the concepts set out in the papers published in this special issue, this paper proposes a conceptual framework that can be useful both in the analysis and ordering of the algorithm hype, as well as to identify future research avenues.

Originality/value
The value of this framework, and that of the papers in this special issue, lies in its ability to shed new light on the (neglected) connections and relationships between algorithmic applications, such as artificial intelligence. The framework developed in this piece should stimulate scholars to explore the intersections between “technical” as well as organisational, social and individual issues that algorithms should help us tackle.
Hyperconnectivity in action: users of mobile social networks and new technologies
Authors: Arruda Filho Emílio José Montero , Costa Everaldo Marcelo Souza da , Miranda Juliana Cristina dos Santos 
Published: May 2022

PurposeThe aim of this research is to identify the characteristics that give rise to motivations to use social apps in light of behavioral concepts related to consumers’ desires and emotional values.Design/methodology/approachNetnography is used as the main methodology to analyze and categorize user profiles of online social networks. These profiles are presented through conceptual headlines, which highlight the main characteristics of each user group.FindingsThe results of the study show that many users have become dependent on the WhatsApp application, either for technological reasons or for social reasons related to fashion and status.Research limitations/implicationsFew consumers actually explained the ways they use mobile social networks in the context of the procedures and level of communication performed. However, the influence of social contexts in the consumer environment is changing perceived values focusing on prestige and status to technological elements that the majority of consumers use.Practical implicationsPractical implications are directly related to forming business connections in a less formal and more hedonic environment, improving market results while fostering user enjoyment. In addition, the ongoing updates to WhatsApp have brought new functionalities and improvements to previously weak features.Originality/valueAlthough other applications offer means by which to talk and send messages, WhatsApp continues to be (as of early 2021) the most used platform for conversation in Brazil. The sovereignty of WhatsApp is directly linked to its social value, which is related to the number of consumers who daily interact via the network.
Variations of microbial communities and substrate regimes in the eastern Fram Strait between summer and fall
Authors: von Jackowski Anabel , Becker Kevin W. , Wietz Matthias , Bienhold Christina , Zäncker Birthe , Nöthig Eva‐Maria , Engel Anja 
Published: May 2022

SummarySeasonal variations in day length and temperature, in combination with dynamic factors such as advection from the North Atlantic, influence primary production and the microbial loop in the Fram Strait. Here, we investigated the seasonal variability of biopolymers, microbial abundance and microbial composition within the upper 100 m during summer and fall. Flow cytometry revealed a shift in the autotrophic community from picoeukaryotes dominating in summer to a 34‐fold increase of Synechococcus by fall. Furthermore, a significant decline in biopolymers concentrations covaried with increasing microbial diversity based on 16S rRNA gene sequencing along with a community shift towards fewer polymer‐degrading genera in fall. The seasonal succession in the biopolymer pool and microbes indicates distinct metabolic regimes, with a higher relative abundance of polysaccharide‐degrading genera in summer and a higher relative abundance of common taxa in fall. The parallel analysis of DOM and microbial diversity provides an important baseline for microbe–substrate relationships over the seasonal cycle in the Arctic Ocean.
Complex and flexible catabolism in Aromatoleum aromaticum pCyN1
Authors: Becker Patrick , Döhmann Annemieke , Wöhlbrand Lars , Thies Daniela , Hinrichs Christina , Buschen Ramona , Wünsch Daniel , Neumann‐Schaal Meina , Schomburg Dietmar , Winklhofer Michael , Reinhardt Richard , Rabus Ralf 
Published: May 2022

SummaryLarge quantities of organic matter are continuously deposited, and (a)biotic gradients intersect in the soil–rhizosphere, where biodegradation contributes to the global cycles of elements. The betaproteobacterial genus Aromatoleum comprises cosmopolitan, facultative denitrifying degradation specialists. Aromatoleum aromaticum. pCyN1 stands out for anaerobically decomposing plant‐derived monoterpenes in addition to monoaromatic hydrocarbons, polar aromatics and aliphatics. The catabolic network's structure and flexibility in A. aromaticum pCyN1 were studied across 34 growth conditions by superimposing proteome profiles onto the manually annotated 4.37 Mbp genome. Strain pCyN1 employs three fundamentally different enzymes for C–H‐bond cleavage at the methyl groups of p‐cymene/4‐ethyltoluene, toluene and p‐cresol respectively. Regulation of degradation modules displayed substrate specificities ranging from narrow (toluene and cyclohexane carboxylate) via medium‐wide (one module shared by p‐cymene, 4‐ethyltoluene, α‐phellandrene, α‐terpinene, γ‐terpinene and limonene) to broad (central benzoyl‐CoA pathway serving 16 aromatic substrates). Remarkably, three variants of ATP‐dependent (class I) benzoyl‐CoA reductase and four different β‐oxidation routes establish a degradation hub that accommodates the substrate diversity. The respiratory system displayed several conspicuous profiles, e.g. the presence of nitrous oxide reductase under oxic and of low‐affinity oxidase under anoxic conditions. Overall, nutritional versatility in conjunction with network regulation endow A. aromaticum pCyN1 with broad adaptability.
Irreconcilable times
Authors: Mookherjee Nayanika 
Published: May 2022

AbstractIn Denktagebuch (Thought diary, 1950‐73), Hannah Arendt wrote that acts which cannot be forgiven are beyond punishment and hence cannot be reconciled to. In this essay, I draw from Arendt to further theorize and extend the concept of irreconciliation. I draw together ethnographic material, historical material, documents, media reports, and reviews during this era of irreconcilability which includes Black Lives Matter; the memorialization debates on the removal of statues of enslavers; the history of slavery in the United Kingdom; and the ‘harmony ideology’ experienced by BAME (Black, Asian, and minority ethnic) academics within UK organizations linked to long‐term discrimination. I argue for the concept of irreconciliation as a bulwark against impunity, against a ‘window‐dressed’, symbolic performance of redress, and to be able to echo Arendt's words that ‘this’ – any original cause of injustice – ‘ought never to have happened’.
Identification of fungi found on desiccated human remains in an arid outdoor environment
Authors: Becktell Margot C. , Tucker Selina , Ozsoy A. Zeynep , Connor Melissa 
Published: May 2022

AbstractThree fungi not previously reported on desiccated human remains were identified on cadavers at the Forensic Investigation Research Station (FIRS) in Whitewater, Colorado. The location of the FIRS provides the unique opportunity to observe the stages of decomposition in a high desert environment. The two cadavers used in the study were in the late stages of decomposition (PMI of approximately 1520 and 1820 days) to the point of desiccation and had developed an extensive black crust on the skin that remained. Skin samples of the two cadavers were taken and plated onto potato dextrose agar to determine whether fungi were present on the desiccated tissues. Three different fungi consistently dominated cultures grown from numerous samples taken from each cadaver. Based on morphological observations, nuclear rDNA sequence data, and phylogenetic analyses, two fungi were identified to species (Aureobasidium melanogenum and Didymella glomerata) and one fungus was identified to the genus level (Alternaria). These results will contribute to the understanding of the role that fungi might play in late‐stage decomposition and the extended postmortem period.
Loadings of lycopene in emulsion and sodium alginate–K‐carrageenan composite systems: Preparation, characterization, bioaccessibility, and kinetics
Authors: Zhang Daojiu , Chen Huibin , Zhang Ledao , Wang Ji‐Li‐Te , Cui Steve W , Wang Mingchun , Kang Ji , Wang Biao , Wang Hao 
Published: May 2022

AbstractThis research aims to prepare capsules emulsion using gallic acid (GA), dextran (DEX), bovine serum albumin (BSA), sodium alginate, and K‐carrageenan (K‐Car) as the biological delivery system of lycopene. The stability and bioaccessibility of lycopene were further improved through encapsulation of covalent complex of sodium alginate and K‐Car. The molecular weight distribution and secondary structure of the conjugates were analyzed by sodium dodecyl sulfate–polyacrylamide gel electrophoresis (SDS–PAGE) and Fourier transform infrared spectroscopy (FTIR). The storage stability of the emulsion stabilized by conjugates was measured with Turbiscan stability index (TSI) and fluctuation of the particle size. The TSI value of ternary conjugates was 18.7 (37℃) with particle sizes ranging from 208 to 319 nm. Then, the changes of three‐dimensional reticulate structures and physical properties of sodium alginate‐K were analyzed by scanning electron microscopy (SEM) and TPA. The thermal stability of the sodium alginate–K‐Car composite systems was increased compared with sodium alginate. The bioaccessibility of lycopene was significantly improved under the dual embedding of BSA–DEX–GA conjugate emulsion and sodium alginate–K‐Car composite systems.
Sensory properties of Australian bunya nuts
Authors: Moura Nadolny Jaqueline , Best Odette , Hassall Emma , Shewan Heather M. , Olarte Mantilla Sandra M. , Stokes Jason R. , Smyth Heather E. 
Published: May 2022

AbstractBunya nuts are the seeds of Araucaria bidwillii, a conifer native to South‐East Queensland, Australia. They are one of the 19 species of Araucaria family found around the world, with the nuts from South America being the most commonly consumed. They are traditionally eaten boiled or roasted. This study aims to profile the sensory properties of bunya nuts with chestnut as a comparator. Since chestnuts do not come from a conifer tree, it is expected that there will be differences. Different methods of preparation are also expected to change the sensory attributes. Representative samples were collected from a variety of locations in South‐East Queensland, prepared and presented to a panel of 14 experienced tasters applying conventional sensory descriptive profiling.During training, the panel developed a lexicon of 23 sensory attributes together with definitions and reference. Profiles of the boiled and roasted bunya nuts revealed higher scores for hardness on the first bite than chestnuts and, when chewed, became more crumbly, dry, and grainy. They had a savory aroma and flavor, and roasted samples exhibited a roasted aroma. Bunya nut samples were less sweet than chestnut samples. Differences in the sensory properties due to method of preparation were also observed. Boiled bunya nuts were softer and moister, with lower scores for crumbly and grainy. This research is foundational in providing technical information on the sensory profile of this important Indigenous Australian nut and provides a strong basis to support novel food sector opportunities for the bunya nut as a reemerging food source not only in Australia, but also South America.Practical ApplicationThere is an increase demand for local, sustainable, and natural foods. Bunya nuts are native to Australia and are part of the Araucaria family, which includes 19 species that can be found around the world. To the best of our knowledge there is no study characterizing Araucaria nuts in terms of sensory attributes. This study builds a lexicon for bunya nuts and compares to chestnuts. It also shows how different preparation methods affect its sensory attributes, as well as possible future uses in product development. The outcomes might provide information to support studies on Araucaria nuts in other countries.