bluuebunny/crossref_metadata_2025_split huggingface dataset:
Strategic emphasis and accounting conservatism
Authors: Noh Minyoung , Park Jimi , Yoo Shijin 
Published: September 2022

PurposeThe authors examine how a firm's strategic emphasis (SE) on value appropriation (VA) over value creation (VC) is associated with accounting conservatism.Design/methodology/approachTo examine the effect of SE on a firm's adoption of conservative accounting practice, the authors measure SE as advertising expenses minus research and development (R&D) expenses scaled by total assets. The authors rely on the asymmetric timeliness of earnings from Basu (1997) to measure conditional conservatism and investigate how the incremental sensitivity of earnings to negative stock returns varies with the SE.FindingsSE on VA over VC is found to be positively related to accounting conservatism since they want to deter entrants (i.e. competition adjustment) and to accommodate the tighter monitoring over the financial reporting system from stakeholders (i.e. risk adjustment). This argument is also supported by the additional cross-sectional tests based on the different level of market competition and external monitoring environment. In addition, the positive association between SE on VA over VC and accounting conservatism is less pronounced when managerial overconfidence is high.Research limitations/implicationsImplication is that two important decisions (i.e. SE and accounting conservatism) are related with each other since both are to create competitive advantage and to maintain financial stability for a firm, and the relation differs by managerial characteristics.Originality/valueThis study highlights the differential roles of SE in shaping the conservatism in financial reporting and the importance of overconfidence in driving conservative accounting.
Using life-history narrative writing to examine EFL preservice teachers' preconceptions of teaching and teachers and their initial motivation to undertake teacher education
Authors: Syaripudin Usep , Apandi  
Published: September 2022

PurposeThis study examines EFL preservice teachers' life-history narrative. The objectives of the examination were to identify the preconceptions of teaching and teachers that the preservice teachers brought to teachers college, the sources and biographical origins of these preconceptions, and to what extent, if any, the preconceptions influenced their initial motivation to enroll in a teacher education program.Design/methodology/approachUsing a life-history narrative as the method, the authors aimed at capturing and describing the critical moments in the preservice teachers' educational histories, the people involved in those moments (Clandinin and Conelly, 2000) and the sociocultural factors that might have influenced their preconceptions of teaching and the work of teachers as well as their decision to undertake teacher education.FindingsThe narrative analysis of the autobiographies has revealed that the preservice teachers still viewed teaching and teachers from altruistic perspectives. These preconceptions were based on the apprenticeship of observation and highly influenced by significant moments, the people they interacted with throughout their life and educational history and the sociocultural value of teaching and teachers in Indonesia. These preconceptions have influenced their genuine motivation to undertake teacher education and their commitment to the teaching profession. Several pedagogical implications for teacher education are also presented.Originality/valueThe authors’ study contributes to the scholarly conversations about the critical roles of life-history examination in the understanding of preservice teachers' motivation to undertake teacher education.
Timely methods: a methodological agenda for researching the temporal in organizing
Authors: Feuls Miriam , Plotnikof Mie , Stjerne Iben Sandal 
Published: September 2022

PurposeThis paper stimulates methodological debates and advances the research agenda for qualitative research about time and temporality in organizing processes. It develops a framework for studying the temporal in organizing that contributes by: (1) providing an overview to prepare for and navigate various methodological challenges in this regard, (2) offering inspiration for relevant solutions to those challenges and (3) posing timely questions to facilitate temporal reflexivity in scholarly work.Design/methodology/approachBased on a literature review of studies about temporality in organizing processes, the authors develop a framework of well-acknowledged methodological challenges, dilemmas and paradoxes, and pose timely questions with which to develop potential solutions for research about organization and time.FindingsThe framework of this study offers a synthesis of methodological challenges and potential solutions acknowledged in the organization studies literature. It consists of three interrelated dimensions of methodological challenges to studying temporality in organizing processes, namely: empirical, analytical and representational challenges. These manifests in six subcategories: empirical cases, empirical methods, analytical concepts, analytical processes and coding, representing researchers’ temporal embeddedness and representing multiple temporalities.Originality/valueThis paper allows scholars to undertake a more ambitious, collective methodological discussion and sets an agenda for studying the temporal in organizing. The framework developed stimulates researchers’ temporal reflexivity and inspires them to develop solutions to specific methodological challenges that may emerge in their study of the temporal in organizing.
A sustainable formwork system based on ice pattern and sand mould for fabricating customised concrete components
Authors: Li Wei , Lin Xiaoshan , Xie Yi Min 
Published: September 2022

PurposeOptimised concrete components are often of complex geometries, which are difficult and costly to cast using traditional formworks. This paper aims to propose an innovative formwork system for optimised concrete casting, which is eco-friendly, recyclable and economical.Design/methodology/approachIn the proposed formwork system, ice is used as mould pattern to create desired geometry for concrete member, then sand mould is fabricated based on the ice pattern. A mix design and a mixing procedure for the proposed sand mould are developed, and compression tests are also performed to ensure sufficient strength of the sand mould. Furthermore, surface preparation of the sand mould is investigated for easy demoulding and for achieving good concrete surface quality. Additionally, recyclability of the proposed sand mould is tested.FindingsThe proposed mix design and mixing procedure can provide sufficient strength for sand mould in concrete casting. The finished components exhibit smooth surfaces and match designed geometries, and the proposed sand mould can be fully recycled with satisfactory strength.Originality/valueTo the best of the authors’ knowledge, this is the first study that combines ice pattern and sand mould to create recyclable formwork system for concrete casting. The new techniques developed in this research has great potential to be applied in the fabrication of large-scale concrete structures with complex geometries.
Numerical studies on conjugate convection from discretely heated electronic board
Authors: Battula Naveen Kumar , Daravath Srinu , Gampa Ganesh Kumar 
Published: September 2022

Purpose
This paper deals with numerical studies into combined conduction, convection and radiation from a heated vertical electronic board are provided here.

Design/methodology/approach
Here three inbuilt heaters with decrease in their heights were placed in the vertical electronic board. With respect to the non-heat portions, two configurations were studied. The first considers the non-heat portions to be adiabatic, while in the second, they are non-adiabatic. The heat that is produced in three heaters is conducted along the board and is dissipated either from the heater portions alone or from the whole board by convection and radiation. Air is considered as working medium, while the equations of heat transfer and flow of fluid are handled without boundary layer approximations. These equations were further solved using finite volume method with Gauss–Seidel iteration method.

Findings
Results of various comparative studies were discussed to bring out the relevance of thermal conductivity, modified Richardson number and surface emissivity on different heat transfer and flow results concerning this problem.

Originality/value
The optimum values of surface emissivity, thermal conductivity and modified Richardson number have also been notionally explored.
Connectivity among thermal habitats buffers the effects of warm climate on life‐history traits and population dynamics
Authors: Pellerin Félix , Bestion Elvire , Winandy Laurane , Di Gesu Lucie , Richard Murielle , Aguilée Robin , Cote Julien 
Published: September 2022

Abstract

Contemporary climate change affects population dynamics, but its influence varies with landscape structure. It is still unclear whether landscape fragmentation buffers or amplifies the effects of climate on population size and the age and body size of individuals composing these populations.

This study aims to investigate the impacts of warm climates on lizard life‐history traits and population dynamics in habitats that vary in their connectivity.

We monitored common lizard Zootoca vivipara populations for 3 years in an experimental system in which both climatic conditions and connectivity among habitats were simultaneously manipulated. We considered two climatic treatments (i.e. present‐day climate and warm climate [+1.4°C than present‐day climate]) and two connectivity treatments (i.e. a connected treatment in which individuals could move from one climate to the other and an isolated treatment in which movement between climates was not possible). We monitored survival, reproduction, growth, dispersal, age and body size of each individual in the system as well as population density through time.

We found that the influence of warm climates on life‐history traits and population dynamics depended on connectivity among thermal habitats. Populations in warm climates were (i) composed of younger individuals only when isolated; (ii) larger in population size only in connected habitats and (iii) composed of larger age‐specific individuals independently of the landscape configuration. The connectivity among habitats altered population responses to climate warming likely through asymmetries in the flow and phenotype of dispersers between thermal habitats.

Our results demonstrate that landscape fragmentation can drastically change the dynamics and persistence of populations facing climate change.
Model Integrated Disease Management to facilitate effective translatable solutions for wildlife disease issues
Authors: Carver Scott , Peters Andrew , Richards Shane A. 
Published: September 2022

Abstract

There are multiple demands for the development of effective and sustainable disease management practices in wildlife, but solutions are widely lacking. In this perspective, we focus on the need to structure research to support advancement toward enhanced wildlife disease control solutions. We concentrate on the need for improved integration between wildlife disease management undertaken in situ with modelling to guide and assess disease management actions.

We recognise that many disease management attempts in wildlife are made in isolation, are not supported by modelling and are not used as a stepping stone to advancement. However, we emphasise that the development of disease control practices in wildlife is greater than any one management attempt, and should be seen and undertaken as a set of systematic steps towards well‐articulated management goals.

We describe modelling of disease management and in situ disease management as two complementary phases of investigation, viewed as a feedback loop to support advancements, and highlight established and less established pathways in this loop. We describe how stakeholders engaged in practical management actions can better engage with modellers, and also the need for more fit‐for‐purpose modelling that captures the on‐ground realities of in situ practice to support advancements.

The concepts and approaches described in this perspective are captured within a Model Integrated Disease Management for wildlife framework. We illustrate the framework, concepts and challenges proposed in this perspective using a case study for which we have experience: sarcoptic mange (etiologic agent Sarcoptes scabiei) in bare‐nosed wombats (Vombatus ursinus).

Synthesis and applications: Effective and sustainable solutions to critical wildlife diseases are needed. Progress can be improved when disease management is guided through iterative and fit‐for‐purpose integration between modelling and in situ practice. We describe and illustrate a Model Integrated Disease Management for wildlife framework. Moving beyond isolated disease management attempts into a structured process of advancement can help overcome barriers to tackling pathogens threatening wildlife.
Summer thaw duration is a strong predictor of the soil microbiome and its response to permafrost thaw in arctic tundra
Authors: Romanowicz Karl J. , Kling George W. 
Published: September 2022

AbstractClimate warming has increased permafrost thaw in arctic tundra and extended the duration of annual thaw (number of thaw days in summer) along soil profiles. Predicting the microbial response to permafrost thaw depends largely on knowing how increased thaw duration affects the composition of the soil microbiome. Here, we determined soil microbiome composition from the annually thawed surface active layer down through permafrost from two tundra types at each of three sites on the North Slope of Alaska, USA. Variations in soil microbial taxa were found between sites up to ~90 km apart, between tundra types, and between soil depths. Microbiome differences at a site were greatest across transitions from thawed to permafrost depths. Results from correlation analysis based on multi‐decadal thaw surveys show that differences in thaw duration by depth were significantly, positively correlated with the abundance of dominant taxa in the active layer and negatively correlated with dominant taxa in the permafrost. Microbiome composition within the transition zone was statistically similar to that in the permafrost, indicating that recent decades of intermittent thaw have not yet induced a shift from permafrost to active‐layer microbes. We suggest that thaw duration rather than thaw frequency has a greater impact on the composition of microbial taxa within arctic soils.
Ecological processes differ in community assembly of Archaea, Bacteria and Eukaryotes in a biogeographical survey of groundwater habitats in the Quebec region (Canada)
Authors: Groult Benjamin , Bredin Pascal , Lazar Cassandre Sara 
Published: September 2022

AbstractAquifers are inhabited by microorganisms from the three major domains of life: Archaea, Eukaryotes and Bacteria. Although interest in the processes that govern the assembly of these microbial communities is growing, their study is almost systematically limited to one of the three domains of life. Archaea, Bacteria and Eukaryotes are however interconnected and essential to understand the functioning of their living ecosystems. We, therefore, conducted a spatial study of the distribution of microorganisms by sampling 35 wells spread over an area of 10,000 km2 in the Quebec region (Canada). The obtained data allowed us to define the impact of geographic distance and geochemical water composition on the microbial communities. A null model approach was used to infer the relative influence of stochastic and determinist ecological processes on the assembly of the microbial community from all three domains. We found that the organisms from these three groups are mainly governed by stochastic mechanisms. However, this apparent similarity does not reflect the differences in the processes that govern the phyla assembly. The results obtained highlight the importance of considering all the microorganisms without neglecting their individual specificities.
Social Determinants of Health Influence Future Health Care Costs in the Medicaid Cohort of the District of Columbia Study
Authors: MCCARTHY MELISSA L. , LI YIXUAN , ELMI ANGELO , WILDER MARCEE E. , ZHENG ZHAONIAN , ZEGER SCOTT L. 
Published: September 2022

Policy Points
Social determinants of health are an important predictor of future health care costs.
Medicaid must partner with other sectors to address the underlying causes of its beneficiaries’ poor health and high health care spending.
ContextSocial determinants of health are an important predictor of future health care costs but little is known about their impact on Medicaid spending. This study analyzes the role of social determinants of health (SDH) in predicting future health care costs for adult Medicaid beneficiaries with similar past morbidity burdens and past costs.MethodsWe enrolled into a prospective cohort study 8,892 adult Medicaid beneficiaries who presented for treatment at an emergency department or clinic affiliated with two hospitals in Washington, DC, between September 2017 and December 31, 2018. We used SDH information measured at enrollment to categorize our participants into four social risk classes of increasing severity. We used Medicaid claims for a 2‐year period; 12 months pre‐ and post‐study enrollment to measure past and future morbidity burden according to the Adjusted Clinical Groups system. We also used the Medicaid claims data to characterize total annual Medicaid costs one year prior to and one year after study enrollment.ResultsThe 8,892 participants were primarily female (66%) and Black (91%). For persons with similar past morbidity burdens and past costs (p < 0.01), the future morbidity burden was significantly higher in the upper two social risk classes (1.15 and 2.04, respectively) compared with the lowest one. Mean future health care spending was significantly higher in the upper social risk classes compared with the lowest one ($2,713, $11,010, and $17,710, respectively) and remained significantly higher for the two highest social risk classes ($1,426 and $3,581, respectively), given past morbidity burden and past costs (p < 0.01). When we controlled for future morbidity burden (measured concurrently with future costs), social risk class was no longer a significant predictor of future health care costs.ConclusionsSDH are statistically significant predictors of future morbidity burden and future costs controlling for past morbidity burden and past costs. Further research is needed to determine whether current payment systems adequately account for differences in the care needs of highly medically and socially complex patients.
Fluid Charging and Paleo‐pressure Evolution in the Ledong Slope Zone of the Yinggehai Basin, South China Sea
Authors: ZHAO Jing , HUANG Zhilong , MA Jian , WANG Rui , YANG Yizhuo , FAN Caiwei , ZHOU Ying , XU Maguang 
Published: September 2022

AbstractLarge numbers of gas reservoirs have been discovered in overpressure basins. Fluid charging has a close relationship with paleo‐pressure evolution, affecting the migration of gas reservoirs. To study fluid charging and the related pressure system, we analyzed burial histories and fluid inclusion (PVTx) simulations and conducted basin modeling of the Ledong Slope Zone in the Yinggehai Basin as an example. On the basis of fluid‐inclusion assemblages (FIAs), homogenization temperature (Th), final melting temperature (Tm, ice) and Raman spectroscopy in fluid inclusions, there are three stages of fluid charging: during the first and second stage, methane‐dominated fluid was charged at 2.2–1.7 Ma and 1.7–0.9 Ma, respectively. In the third stage, CO2‐rich hydrothermal fluid was charged since 0.9 Ma. It could be concluded from the well‐logging data that the disequilibrium compaction in the Yinggehai Fm., along with the fluid expansion and clay diagenesis in the Huangliu and Meishan formations, resulted in the overpressure in the Ledong slope zone. The evolution of paleo‐pressure was affected by the sedimentation rate of the Yinggehai Fm., as well as the hydrocarbon generation rate. Additionally, the Ledong Slope Zone is less affected by diapir activity than the nearby diapir area. Based on fluid inclusions, paleo‐pressure, basin modeling and geological background, the gas migration history of the Ledong Slope Zone can be divided into four stages: in the first stage, excess pressure was formed around 5 Ma; from 2.2 to 1.7 Ma, there was a reduction in the charging of hydrocarbon fluid and steadily increasing excess pressure; during the 1.7–0.9 Ma period a large amount of hydrocarbon was generated, excess pressure increasing significantly and hydraulic fractures forming in mudstones, With gas reservoirs developing in structural highs; since 0.9 Ma, CO2‐rich hydrothermal fluid accumulated in reservoirs adjacent to faults and the pressure coefficient remained stable. The research results are helpful in the study of fluid migration and accumulation mechanisms in overpressure basins.
Sown wildflowers between vines increase beneficial insect abundance and richness in a British vineyard
Authors: Griffiths‐Lee Janine , Davenport Balin , Foster Bradley , Nicholls Elizabeth , Goulson Dave 
Published: September 2022

Abstract
Traditional vineyards are generally intensive monocultures with high pesticide usage. Viticulture is one of the fastest‐growing sectors of English agriculture, although there is currently limited research on habitat management practices.
In a vineyard in East Sussex, England, we tested five inter‐row ground cover treatments on their potential in supporting beneficial insects: two commercially available seed mixes (meadow mix and pollen and nectar mix), a wild bee seed mix (formulated based on pollinator foraging preferences), natural regeneration, and regularly mowed grass.
Over two years, from May to August, we conducted monthly floral surveys and insect surveys using transect walks and pan traps.
The abundance and richness of flowers in the natural regeneration treatment were twice that of the regularly mown inter‐row treatment. By year 2, the abundance of “total insects” sampled was significantly higher in the wild bee mix compared to mown. Likewise, there was a significant effect of treatment type on pollinator richness, with a higher mean richness found in wild bee mix. Solitary wasp family richness was highest in the natural regeneration treatment and lowest in the mown treatment.
Given the rapid growth and lack of specific environmental recommendations for British viticulture, we demonstrate a simple and effective approach for supporting beneficial insects and ecosystem services. Promotion of perennial wildflowers through sowing or allowing natural regeneration in inter‐row ground cover in vineyards has the potential to boost biodiversity in vineyards on a large scale if widely adopted.