bluuebunny/crossref_metadata_2025_split huggingface dataset:
An exploration of accounting students’ attitudes toward integrating forensic accounting in accounting education
Authors: Ebaid Ibrahim El-Sayed 
Published: April 2022

PurposeBecause of the increasing number of corruption and financial fraud cases, especially in developing countries, the education of forensic accounting has become important and universities should offer it as part of its curriculum. This study aims to explore the current status of forensic accounting education in Saudi Arabia as a developing country and its adequacy from the perspectives of accounting students in Saudi universities.Design/methodology/approachA questionnaire survey was administered to a sample of accounting students from four Saudi universities. The questionnaire contained five groups of questions aimed at exploring the students’ perception of the benefits of forensic accounting education, their perception of the current status of integrating forensic accounting in the accounting curriculum and their satisfaction with this status, their desire for greater coverage of forensic accounting in the accounting curriculum, their opinion regarding the appropriate approach for covering forensic accounting in the accounting curriculum and the topics of forensic accounting that should be covered.FindingsThe findings of this study revealed a clear weakness in integrating forensic accounting into accounting education in Saudi universities. This weak level of integration does not satisfy most students who believe in the increased demand for the forensic accounting profession in the future and therefore the need to make greater coverage of forensic accounting in the accounting curriculum to acquire the skills that qualify them to work in this profession after graduation. The students expressed that the appropriate approach for covering forensic accounting in the accounting curriculum is to add a stand- alone course that includes all forensic accounting topics.Practical implicationsThe results of this study provide indications to the administrators of Saudi universities to start developing accounting curriculum to integrate forensic accounting topics into accounting education. This will result in an increase in the effectiveness of the role of these universities in achieving the goals of the Saudi Vision 2030 which aims to achieve transparency and combat corruption and fraud in Saudi Arabia.Originality/valueThis study contributes to the existing literature concerning the forensic accounting by focusing on the integration of forensic accounting in accounting education in Saudi Arabia as context that has not previously examined.
Being an academic retiree: a qualitative, follow-up study of women academics in the Republic of Ireland
Authors: Cahill Mairead , Galvin Rose , Pettigrew Judith 
Published: April 2022

Purpose
Retirement is a complex process that can impact daily lives and relationships. While some gender differences in academic retirement experiences have been noted, few studies have focused exclusively on women academics’ retirement experiences. This follow-up study aims to explore the meaning of retirement and its impact on retired women academics' daily lives and relationships over time from an occupational perspective.

Design/methodology/approach
Using a qualitative, longitudinal descriptive design, semi-structured interviews (n = 11) were completed with women retirees from one university and an academically linked university-level, college of education and liberal arts, in the Republic of Ireland (n = 11). This paper presents the findings of follow-up interviews conducted one year later (n = 10). Data were analysed using Braun and Clarke’s six-phase thematic analysis. A longitudinal analysis was then undertaken using a recurrent cross-sectional approach (Grossoehme and Lipstein, 2016) to enable discussion of changes and continuity that had occurred over time in their daily lives.

Findings
The analysis yielded four themes: (i) continuing to navigate occupational identity challenges, (ii) structuring free time, (iii) appreciating health and well-being and (iv) continuing meaningful professional relationships and activities. Participants described on-going occupational identity challenges linked with contextual factors and experiences of occupational injustices of lack of recognition, lack of inclusion and a lack of choice to continue working in their paid academic employment.

Originality/value
These findings suggest that occupational therapists advocate for older adults, so that meaningful choices in retirement timing can be offered to all equally and so that older people are acknowledged for their contributions to society.
Trusted routing protocol for federated UAV ad hoc network
Authors: Kariri Elham , Yadav Kusum 
Published: April 2022

Purpose
In the final step, the trust model is applied to the on-demand federated multipath distance vector routing protocol (AOMDV) to introduce path trust as a foundation for routing selection in the route discovery phase, construct a trusted path, and implement a path warning mechanism to detect malicious nodes in the route maintenance phase, respectively.

Design/methodology/approach
A trust-based on-demand multipath distance vector routing protocol is being developed to address the problem of flying ad-hoc network being subjected to internal attacks and experiencing frequent connection interruptions. Following the construction of the node trust assessment model and the presentation of trust evaluation criteria, the data packet forwarding rate, trusted interaction degree and detection packet receipt rate are discussed. In the next step, the direct trust degree of the adaptive fuzzy trust aggregation network compute node is constructed. After then, rely on the indirect trust degree of neighbouring nodes to calculate the trust degree of the node in the network. Design a trust fluctuation penalty mechanism, as a second step, to defend against the switch attack in the trust model.

Findings
When compared to the lightweight trust-enhanced routing protocol (TEAOMDV), it significantly improves the data packet delivery rate and throughput of the network significantly.

Originality/value
Additionally, it reduces the amount of routing overhead and the average end-to-end delay.
Impacts of joint municipal agencification on the democratic governance of waste management
Authors: Valkama Pekka , Torsteinsen Harald , Kettunen Pekka 
Published: April 2022

PurposeThe study examines how introducing joint municipal arm's length bodies (ALBs) into municipal waste management has influenced the preconditions of democratic governance.Design/methodology/approachThe authors describe and explain the democratic implications of joint municipal agencification by reviewing the perspectives of representative and participative democracy. Through this approach, the authors apply the exit–voice framework developed by Albert Hirschman to highlight the potential roles and rights of citizens. This research includes country case studies of Finland and Norway. The authors analyse and systematize Finnish and Norwegian waste and organizational policies by reviewing national regulatory documents, commentaries and guidance materials to identify the fundamental missions and institutional traditions of the alternative organizational forms of joint ALBs.FindingsThe study findings highlight that joint agencification has an adverse effect on the democratic governance of waste management policy and services even though these are public monopoly services. They also demonstrate that all joint municipal ALBs limit the classic elements of representative democracy in general, and that private-law ALBs limit residents' rights to influence and participate.Originality/valueThis study contributes to local public management studies by applying Hirschman's theory to comparative reviews of joint agencification and ALBs. It revealed the similarities and differences between the different organizational forms of joint ALBs applied in Finland and Norway. It also demonstrated how the democratic rights of residents depend on how municipalities collaborate.
“Ibu-Ubu” boyhood initiation rites and the conservation of cultural heritage in Afikpo, southeastern Nigeria
Authors: Nwashindu Vitalis , Onu Ambrose 
Published: April 2022

PurposeThe study explores the nexus between Ibu-Ubu boyhood initiation and the conservation of cultural heritage in Afikpo, Southeast Nigeria. The study is motivated by the rarity of such cultural conservation through initiation rites in an age of Christian-inspired culture terrorism against Igbo traditional religion, arts and relics.Design/methodology/approachThe study adopted cultural anthropological research method. The boyhood initiation rite was studied through participant observation of the initiation between September and November 2017. As a cultural anthropological study, oral evidence was derived from the men who had undergone the rite. Through the oral evidence, interpretations were given to the material culture, monuments and heritage that have been conserved through Ibu-Ubu initiation rite.FindingsThe study discovered that amid the deluge of Christian-motivated culture terrorism and erosion of Igbo cultural arts, relics and heritage, the people of Afikpo have preserved most of their tangible and intangible heritage through the Ibu-Ubu boyhood initiation rites.Originality/valueThis study will assist in the reinvigoration of campaigns on environmental and heritage conservation in Igboland. It is sufficient to posit that Igboland is ridden with myriads of environmental and cultural terrorism, perpetrated by some Christian fanatics. The study reveals the relevance of the boyhood initiation rites in ensuring the preservation and conservation of Igbo cultural heritage in a century marked with fanatical Christian evangelism, culture-terrorism and destruction of both tangible and intangible heritages, which the Christians have labelled evil, barbaric and fetish.
Large-scale analysis of query logs to profile users for dataset search
Authors: Sharifpour Romina , Wu Mingfang , Zhang Xiuzhen 
Published: April 2022

PurposeWith an explosion of datasets available on the Web, dataset search has gained attention as an emerging research domain. Understanding users' dataset behaviour is imperative for providing effective data discovery services. In this paper, the authors present a study on users' dataset search behaviour through the analysis of search logs from a research data discovery portal.Design/methodology/approachUsing query and session based features, the authors apply cluster analysis to discover distinct user profiles with different search behaviours. One particular behavioural construct of our interest is users' expertise that the authors generate via computing semantic similarity between users' search queries and the title of metadata records in the displayed search results.FindingsThe findings revealed that there are six distinct classes of user behaviours for dataset search, namely; Expert Research, Expert Search, Expert Explore, Novice Research, Novice Search and Novice Explore.Research limitations/implicationsThe user profiles are derived based on analysis of the search log of the research data catalogue in this study. Further research is needed to generalise the user profiles to other dataset search settings. Future research can take on a confirmatory approach to verify these user groups and establish a deeper understanding of their information needs.Practical implicationsThe findings in this paper have implications for designing search systems that tailor search results matching the diverse information needs of different user groups.Originality/valueWe propose for the first time a taxonomy of users for dataset search based on their domain expertise and search behaviour.
Persistent inefficiency, transient inefficiency and firm unobserved heterogeneity: a comparison of two frontier approaches using simulated and real data
Authors: Minviel Jean-Joseph , Kudawoo Yawose , Ben Bouheni Faten 
Published: April 2022

PurposeRecent advances in stochastic frontier analysis (SFA) suggest two alternative approaches to account for unobserved heterogeneity and to distinguish between persistent and transient inefficiency. The first approach is the generalized true random effects (GTRE) model, and the second approach is an autoregressive inefficiency (ARI) model. This study compares them to highlight whether they capture similar inefficiency aspects.Design/methodology/approachUsing recent methodological advances in SFA, the authors estimate the GTRE and the ARI models using a Monte Carlo experiment and two real datasets from two industries (banking and agriculture).FindingsThe authors find that the two models provide quite different results in terms of inefficiency persistence and overall inefficiency (combination of transient and persistent inefficiency), regardless of the dataset considered.Practical implicationsThe study findings suggest that researchers should be careful when referring to these two models because they do not capture the same inefficiency aspects, even though they have the same conceptual basis. This work is a warning about the empirical aspects of the persistent and transient efficiency framework, in order to convey a consistent story to the reader on firms' performance.Originality/valueEven though they are used in a large number of studies, the present paper contributes to the productivity and efficiency literature by providing the first comparison of the GTRE and the ARI models.
Revisiting fiscal deficit sustainability in South Africa
Authors: Ndoricimpa Arcade 
Published: April 2022

PurposeThis study reexamines fiscal deficit sustainability in South Africa.Design/methodology/approachThe study applies three cointegration testing approaches, namely testing for multiple structural changes in a cointegrated regression model, time-varying cointegration test and asymmetric cointegration test.FindingsThe results point to the existence of a level relationship between government revenue and spending. In addition, the long-run equilibrium relationship between government revenue and spending in South Africa is found to be characterized by breaks. As such, assuming a constant cointegrating slope may be misleading. Results from time-varying cointegration and an estimation of a cointegrated two-break model indicate that cointegrating coefficient has been time-varying but has remained less than 1 for the entire study period, indicating that fiscal deficits have been weakly sustainable. This finding is also confirmed by the results from an estimated asymmetric error correction model.Practical implicationsIn view of the findings, authorities should put in place policies to improve the fiscal budgetary stance and reinforce the sustainability of the fiscal deficits in South Africa. Among other things, South Africa could undertake reforms to state-owned companies to reduce their reliance on public funds, slow down the pace of the public sector wage growth and devise effective economic measures to boost long-term growth. In addition, tax compliance and other revenue collection measures should be enhanced for additional tax revenue.Originality/valueThe contribution of this study is twofold; first, the study uses a long series of annual data spanning over a century, from 1913 to 2020. Indeed, cointegration is better modeled using long spans of time series data. Second, to examine the existence of a level relationship between spending and revenue, the study uses cointegration tests which allow capturing time-variation in the cointegrating slope coefficient, and accounting for asymmetries in the relationship between government spending and revenue. It is important to allow for time-variation in the cointegrating slope coefficient, especially when it has been hardly treated in the empirical literature on fiscal deficit sustainability. Allowing for time-variation in the cointegrating slope coefficient helps us to analyze fiscal deficit sustainability by periods of time. Indeed, the degree of fiscal sustainability can change from one time period to another.
Employee-(ro)bot collaboration in service: an interdependence perspective
Authors: Le Khanh Bao Quang , Sajtos Laszlo , Fernandez Karen Veronica 
Published: April 2022

PurposeCollaboration between frontline employees (FLEs) and frontline robots (FLRs) is expected to play a vital role in service delivery in these increasingly disrupted times. Firms are facing the challenge of designing effective FLE-FLR collaborations to enhance customer experience. This paper develops a framework to explore the potential of FLE-FLR collaboration through the lens of interdependence in customer service experience and advances research that specifically focuses on employee-robot team development.Design/methodology/approachThis paper uses a conceptual approach rooted in the interdependence theory, team design, management, robotics and automation literature.FindingsThis paper proposes and defines the Frontline employee – Frontline robot interdependence (FLERI) concept based on three structural components of an interdependent relationship – joint goal, joint workflow and joint decision-making authority. It also provides propositions that outline the potential impact of FLERI on customer experience and employee performance, and outline several boundary conditions that could enhance or inhibit those effects.Practical implicationsManagerial insights into designing an employee-robot team in service delivery are provided.Originality/valueThis study is the first to propose a novel conceptual framework (FLERI) that focuses on the notion of human-robot collaboration in service settings.
Stacking punishment: The imposition of consecutive sentences in Pennsylvania
Authors: Galvin Miranda A. 
Published: April 2022

AbstractResearch SummaryThis study introduces the decision to impose consecutive sentences as a “window of discretion” in modern sentencing regimes that has the potential to produce extreme and disparate punishment. Among cases sentenced in Pennsylvania between 2015 and 2019, consecutive sentences were present in more than 20% of all cases, including 35% of cases resulting in a primary sentence to prison and 39% of cases resulting in a primary sentence to jail. The length of consecutive incarceration and probation often exceed primary sentence length and substantially extend justice involvement.Policy ImplicationsIn the absence of guidance, consecutive sentences undermine policy efforts at uniformity and correctional control. Further, relatively common use of (long) probation tails may contribute to “mass probation.” Such decisions should be deserving of the same consideration as given the imposition of primary sentences, meaning the promulgation of guidance regarding imposition and reasonable limits for length.
Usefulness of positron‐emission tomography for predicting the World Health Organization grade of thymic epithelial tumors
Authors: Kanou Takashi , Funaki Soichiro , Minami Masato , Ose Naoko , Kimura Toru , Fukui Eriko , Watabe Tadashi , Shintani Yasushi 
Published: April 2022

AbstractBackgroundIt is often difficult to distinguish between thymoma and thymic carcinoma by preoperative radiological tests. While there have been some reports that the maximum standardized uptake value (SUVmax) in positron emission tomography‐computed tomography (PET‐CT) is useful to this end, no large‐scale analysis has been performed. We therefore analyzed the usefulness of the SUVmax and tumor size (TS) for differentiating thymic epithelial tumors.MethodsFrom 2011 to 2019, 129 patients with thymic epithelial tumor who underwent PET‐CT before surgical treatment were enrolled. The relevance of the SUVmax to the World Health Organization (WHO) histological type was assessed. To reduce the impact of the TS, the ratio of the SUVmax to the TS was also investigated.ResultsA total of 99 thymoma cases and 30 thymic carcinoma cases were enrolled into the study. The SUVmax and SUVmax/TS of thymic carcinoma were significantly higher than those of thymoma (SUVmax: 7.7 ± 3.4 vs. 3.3 ± 1.3, p < 0.01; SUVmax/TS: 1.5 ± 0.7 vs. 0.6 ± 0.4, p < 0.01). Focusing on the patients with a moderate SUVmax of ≤5 (84 thymoma and 4 thymic carcinoma), the SUVmax/TS values of thymic carcinoma were still significantly higher than those of thymoma (1.6 ± 0.8 vs. 0.6 ± 0.4, p < 0.01).ConclusionsPET‐CT might provide significant information for differentiating images of thymoma and thymic carcinoma. We experienced several cases of thymic carcinoma with a moderate SUVmax of ≤5, and SUVmax/TS was considered a useful parameter for differentiating such cases.
Accurate and sensitive detection of areca palm yellow leaf phytoplasma in China by droplet digital PCR targeting tuf gene sequence
Authors: Yu Shao‐shuai , Zhang Xin‐chun , Song Wei‐wei , Qin Wei‐quan 
Published: April 2022

AbstractDroplet digital PCR (ddPCR) is a method for qualitative and quantitative detections of nucleic acid molecules with high sensitivity. In this study, a ddPCR detection system for areca palm yellow leaf (AYL) phytoplasma was developed using the primers Atf/Atr and probe AtProbe, which were designed based on the tuf gene of the phytoplasma. AYL phytoplasma‐infected samples were collected from different regions in Hainan Province of China and the concentration distribution of AYL phytoplasma in the samples was detected and analysed by the ddPCR detection system. The results indicated that the phytoplasma was significantly detected in the AYL sample with the primers Atf/Atr and the probe AtProbe in ddPCR, and the number of droplets generated in each ddPCR reaction system was more than 10,000, indicating that the absolute quantitative results were reliable. Using the ddPCR assay for AYL phytoplasma, the phytoplasma was detected in the AYL samples collected from different regions such as Ding'an, Sanya, Tunchang, Wenchang and Wanning counties in Hainan Province of China. The lowest concentration of AYL phytoplasma that was detected by ddPCR method was 0.07 copies · μl−1. Compared with LAMP detection, the sensitivity of ddPCR detection was improved about 1,000 times better. The concentration distribution of the AYL phytoplasma in the same leaf from the same diseased areca palm was significantly uneven (p < 0.05). The ddPCR detection system established based on the tuf gene of phytoplasma in the study would be valuable for the qualitative and quantitative detections of AYL phytoplasma, and it will also assist in the study of the epidemiology and management of the disease.
Sex differences in brain regional homogeneity during acute abstinence in cocaine use disorder
Authors: Sanvicente‐Vieira Breno , Rothmann Leonardo Melo , Esper Nathalia Bianchini , Tondo Lucca Pizzato , Ferreira Pedro Eugênio , Buchweitz Augusto , Franco Alexandre Rosa , Grassi‐Oliveira Rodrigo 
Published: April 2022

AbstractThere are significant sex differences in the clinical characteristics of cocaine use disorder (CUD). As this is a brain disorder that involves changes in functional connectivity, we investigated the existence of sex differences among people with CUD and controls. We used a data‐driven method comparing males (n = 20, CK‐M) and females with CUD (n = 20, CK‐F) and healthy controls (20 males, HC‐M and 20 females, HC‐F). The participants undertook a resting‐state functional magnetic resonance imaging exam. Regional homogeneity (ReHo) was performed to identify group and sex differences. Persons with CUD of both sexes presented lower ReHo parameters than controls, especially within the parietal lobule. Males with CUD showed higher ReHo than females in three right‐side brain areas: postcentral gyrus, putamen and fusiform gyrus. It was found that abstinence symptoms severity was associated with lower ReHo values in the right postcentral gyrus and the right fusiform gyrus. Participants with CUD exhibited altered ReHo parameters compared to controls, similar to what is found in ageing‐related disorders. Our data also indicate that cocaine has sex‐specific effects on brain functioning when analysing ReHo.