bluuebunny/crossref_metadata_2025_split huggingface dataset:
The role of finance in the sales and operations planning process: a multiple case study
Authors: Seeling Marcelo , Kreuter Tobias , Scavarda Luiz Felipe , Thomé Antonio Márcio Tavares , Hellingrath Bernd 
Published: January 2022

PurposeThis paper aims to offer evidence-based findings on the under-researched role of finance in the sales and operations planning (S&OP) process, aiming to guide academics and practitioners towards successful S&OP implementations.Design/methodology/approachThe research builds upon a multiple case study, embracing five Latin American subsidiaries of four global manufacturing corporations from the consumer goods, chemical and pharmaceutical industries. Following an exploratory approach, the case study results are analysed in within- and cross-case analyses.FindingsThe research findings are synthesised into a framework, demonstrating relevant benefits from the engagement of finance along the S&OP process and the implications of its interactions with traditional S&OP functions as sales, marketing and operations. The paper shows how finance adds value in supporting the process, enabling decisions on costs, margins, capital expenditures and return on investments. Finance strengthens S&OP when assessing demand- and supply-related risks and facilitates comparing the functional business areas' plans to budget. While finance participation is highlighted as necessary for supporting successful S&OP implementations, it also receives valuable inputs in return, characterising a two-way communication role that benefits the entire organisation.Originality/valueThis is the first research paper focusing on empirically exploring the role of finance within S&OP, going beyond initial insights from practice and academia. It provides practitioners and scholars with an in-depth, evidence-based view of finance's integration along the S&OP process.
University accelerators and entrepreneurship education in Australia: substantive and symbolic motives
Authors: Maritz Alex , Nguyen Quan Anh , Shrivastava Abhinav , Ivanov Sergey 
Published: January 2022

Purpose The purpose of this paper is to explore the status of university accelerators (UAs) in Australia, expanding a similar paper on related entrepreneurship education (EE) in 2019. The aim is to review neoteric global best practice UA, aligning context and specific inference to the impact of UAs in Australia.Design/methodology/approach The authors introduce an iterative and emergent inquiry into multi-method research, including a quantitative examination of Australian UAs, Leximancer algorithmic analyses of entrepreneurial strategic intent and narratives from best practice applications.Findings The paper highlights the sparse and inconsistent distribution across UAs in Australia, further characterized by significant symbolic motives of operation. Furthermore, the integration of EE evidenced on global UA is not as evident in Australia, highlighting outcomes more specific to the success of nascent (student) startups as opposed to educational outcomes.Research limitations/implications Limitations include the availability and accuracy of online documents and data, although implications have been mitigated using multi-method research design.Practical implications Despite the provision of critical grounding for practitioners and researchers in developing UAs, further research is recommended regarding the efficacy and impact of these accelerators.Originality/value This study is the first multi-methods emergent inquiry into UAs in Australia, coupled with integration of EE. The authors provide guidelines and inferences for researchers, educators, policymakers and practitioners alike as they seek to explore and act upon the impact of UAs.
Intention to adopt cryptocurrency: a robust contribution of trust and the theory of planned behavior
Authors: Soomro Bahadur Ali , Shah Naimatullah , Abdelwahed Nadia A. Abdelmegeed 
Published: January 2022

PurposeAt present, the adoption of cryptocurrency investment has brought consideration to the globe. The present paper attempts to investigate the intention to adopt cryptocurrency (IACR) among the potential investors of Pakistan.Design/methodology/approachThe theory of planned behavior (TPB) is applied to underpin the conceptual framework. The study uses a quantitative approach. The study collects cross-sectional data through an online survey questionnaire. In the last, the authors utilized 334 samples for outcomes.FindingsFindings of the SEM reveal a significant positive effect of attitude, subjective norms (SNs), perceived behavioral control (PBC) and trust on IACR.Practical implicationsThe outcomes of an investigation would develop further intention and trust towards cryptocurrency adoption. The results would support developing favorable policies regarding the reduction of the ban on cryptocurrency in Pakistan to make easier transactions of the investors further. Possibly, it brings several opportunities in all segments of society in making the digital transaction modes through cryptocurrency. Finally, the findings would further validate the TPB in the context of cryptocurrency.Originality/valueThe study provides a better understanding of cryptocurrency and investors IACR. The empirical evidence further develops the other individuals' intentions towards cryptocurrency usage.
Burden and benefits-related suicides: “misperception” or state crafted reality?
Authors: Mills China 
Published: January 2022

Purpose
This article aims to focus on deaths by suicide in relation to UK welfare reform as a case study to question one of suicidology’s most dominant theories – the Interpersonal Theory of Suicide (Joiner, 2005) and its influential ideas on “perceived burdensomeness” – as well as wider ideologies on suicide and mental health reflected in this approach.

Design/methodology/approach
This article draws on evidence from disabled people’s campaigning groups (primary sources) and research literature (secondary sources), which shows the negative psychological impact of burden discourse and how this shows up in people’s accounts of feeling suicidal, in suicide notes and in family accounts of those who have died by suicide. It uses this evidence to problematise the Interpersonal Theory of Suicide (Joiner, 2005), specifically its ideas about “burden” as an individual misperception, and the assumption that suicide is always the outcome of mental health problems.

Findings
The findings highlight the systemic, intersectional and cumulative production of suicidality by governmental “welfare reform” in the UK, through positioning welfare claimants as “burdens” on society. They show that by locating the problem of burdensomeness in individual “misperceptions”, the Interpersonal Theory allows the government’s role in crafting stigmatisation and conditions of suicidality to be overlooked and to be reproduced.

Originality/value
The article raises urgent ethical questions about the application of approaches, such as the Interpersonal Theory of Suicide, to benefits-related suicides and calls for approaches to benefits-related harm and suicide to be rooted in social and disability justice.
Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-2020
Authors: Kend Michael , Nguyen Lan Anh 
Published: January 2022

Purpose
The purpose of this study is to explore audit procedure disclosures related to key audit risks, during the prior year and the initial year of the COVID-19 outbreak, by reporting on matters published in over 3,000 Australian statutory audit reports during 2019 and 2020.

Design/methodology/approach
This study partially uses latent semantic analysis methods to apply textual and readability analyses to external audit reports in Australia. The authors measure the tone of the audit reports using the Loughran and McDonald (2011) approach.

Findings
The authors find that 3% of audit procedures undertaken during 2020 were designed to address audit risks associated with the COVID-19 pandemic. As a percentage of total audit procedures undertaken during 2020, the authors find that smaller practitioners reported much less audit procedures related to COVID-19 audit risks than most larger audit firms. Finally, the textual analysis further found differences in the sentiment or tone of words used by different auditors in 2020, but differences in sentiment or tone were not found when 2020 was compared to the prior year 2019.

Originality/value
This study provides early evidence on whether auditors designed audit procedures to deal specifically with audit risks that arose due to the COVID-19 pandemic and on the extent and nature of those audit procedures. The study will help policymakers to better understand whether Key Audit Matters provided informational value to investors during a time of global crisis.
Formalization and employee thriving at work: a moderated mediation model including work engagement and centralization
Authors: Rahaman H.M. Saidur 
Published: January 2022

PurposeUntil recently, scholars have begun to examine the contextual antecedents of employees thriving at work. A recent study has shown that one aspect of organizational structure/context (i.e. formalization) can be an important antecedent of employee thriving at work. However, scholars have urged doing research examining how different aspects of organizational structure can combinedly influence employee work outcomes such as thriving at work. Given that, the present paper proposes a theoretical model to unravel the mechanisms of how two aspects of organizational structure (i.e. formalization and centralization) may operate as the antecedents of employees thriving at work. In particular, the author draws on the Conservation of Resources Theory (COR) to hypothesize that employees' work engagement mediates the relationship between their perception of formalization and thriving at work. The author further hypothesizes that the indirect relationship between formalization and employee thriving at work is moderated by employees' perception of centralization, such that the relationship is stronger in the presence of a lower level of centralization than higher.Design/methodology/approachThe author gathered data by employing a time-lagged survey design involving 136 full-time employees from different organizations.FindingsResults show that employee work engagement mediates the relationship between formalization and employee thriving at work. Further, the indirect relationship between formalization and employee thriving at work is stronger when the level of centralization is relatively low.Research limitations/implicationsFormalization is able to enact employees' thriving at work, particularly when organization implements relatively less centralized structure.Originality/valueThis study first introduces work engagement as a mediator in the formalization–employee thriving at work relationship and centralization as a moderator along this mediating process.
The nexus between social unrest and economic growth in Middle East and Central Asia countries
Authors: Kollias Christos , Tzeremes Panayiotis 
Published: January 2022

Purpose Conflict and civil strife adversely affect the economy since it severely disrupts the normal, daily routine of economic activity. Similarly, economic downturns can trigger discontent that has the potential to escalate into social unrest and strife. Using the recently compiled index on social unrest (RSUI) of Barrett et al. (2020), the paper sets out to examine the nexus between economic growth and social unrest in the case of 29 Middle East and Central Asia countries over the period 2000–2018.Design/methodology/approach To probe into the issue at hand, the paper adopts a panel causality approach. To this effect, two panel causality tests are used. The first is the heterogeneous panel causality model proposed by Dumitrescu and Hurlin (2012) is employed. The second panel Granger causality test is the frequency domain causality test constructed by Breitung and Candelon (2006) and extended for panel testing by Croux and Reusens (2013).Findings The results of the causality tests indicate a strong bidirectional nexus between civil unrest and economic growth. The findings support the contention that civil strife adversely affects economic performance and economic downturns can trigger discontent and unrest.Research limitations/implications Albeit consistent and robust, the results reported herein concern the specific sample of countries under scrutiny. Extending the analysis to other groups of countries will offer better insights into the nexus between civil unrest and economic performance.Originality/value To the best of the authors’ knowledge, the present paper is the first to address the nexus between social unrest and economic growth for this group of countries using the recently compiled index on social unrest (RSUI).
The Greatness and Tragedy of Trevor Smith, Shaper of the Centre‐Left
Authors: Barnett Anthony 
Published: January 2022

AbstractTrevor Smith, who died in April 2021, was an exemplary public servant: a Liberal Democrat peer, university vice‐chancellor, professor of public administration and President of the Political Studies Association. Perhaps his most important legacy was as Chair of the Joseph Rowntree Reform Trust from 1987 to 1999 when he ‘did much to shape the agenda of centre‐left politics’ across Britain, to quote from a grudging obituary in the Times on 29 April. His shaping influence included strategic support for the Scottish Constitutional Convention, Charter 88 and the New Statesman (which was saved from bankruptcy). Born in Hackney in 1937, Trevor left Chiswick Poly aged 16 and worked part‐time to fund his taking the A levels that got him into the London School of Economics. In 1959, he ran for Parliament at the young age of 22, but did so as a Liberal when the party was at its nadir—a loyalty that ensured he never entered the House of Commons. Instead, after a position at Hull he joined the social sciences faculty at Queen Mary and became a professor there in 1983, then a vice‐principal, before becoming Vice‐Chancellor of Ulster University from 1992 to 2000. Made a peer in 1997, he was Liberal Democrat spokesman for Northern Ireland in the House of Lords from 2000 until 2011. On 27 October 2021, a memorial meeting was held to honour him in the Reform Club. The remarks that follow are an extended version of the speech I gave at it, one of number of personal reflections on Trevor’s life and influence.
Writing on Domesticity, Thinking about Politics: Women Organising during Decolonisation in Cambodia, 1948–52
Authors: Miller Catriona 
Published: January 2022

AbstractBy examining the intellectual renderings of previously marginalised voices in mid‐twentieth‐century Cambodian history, this article reconstructs notions of who is a political agent and what constitutes the ‘political’ in tumultuous moments of decolonisation. In 1948, Cambodian women founded the Samāgam Khmaer Sahajīvinī (SKS), or Association of Khmer Female Comrades/Companions, and produced the first Khmer‐language magazine for women, Dassanāvaṭti Nārī (Women's Magazine). The organisation was structured around four committees representing interests in clothing, food, good manners and publishing, and organisers engaged in issues related to visions of governance, ethnic difference and modernisation. These gendered organising efforts occurred alongside political in‐fighting among male politicians in the turbulent years prior to gaining independence from the French Union in 1953. Due to their lack of electoral rights prior to 1955, women were excluded from political institutions. Yet, when the organising women founded the SKS and committed to producing a magazine from 1949 to 1952, they asserted women as political agents with important perspectives on Cambodian politics and society. Centring the efforts and writings of the SKS provides new insights into how decolonisation was not just a male‐dominated and top‐down movement but rather a multitude of organising and intellectual contributions.
Forensic soil provenancing in an urban/suburban setting: A simultaneous multivariate approach
Authors: de Caritat Patrice , Woods Brenda , Simpson Timothy , Nichols Christopher , Hoogenboom Lissy , Ilheo Adriana , Aberle Michael G. , Hoogewerff Jurian 
Published: January 2022

AbstractSoil is a ubiquitous material at the Earth's surface with potential to be a useful evidence class in forensic and intelligence applications. Compositional data from a soil survey over North Canberra, Australian Capital Territory, are used to develop and test an empirical soil provenancing method. Mineralogical data from Fourier Transform InfraRed spectroscopy (FTIR) and geochemical data from X‐Ray Fluorescence (XRF; for total major oxides) and Inductively Coupled Plasma‐Mass Spectrometry (ICP‐MS; for both total and aqua regia‐soluble trace elements) are obtained from the survey's 268 topsoil samples (0–5 cm depth; 1 sample per km2). The simultaneous provenancing approach is underpinned by (i) the calculation of Spearman's correlation coefficients (rS) between an evidentiary sample and all the samples in the database for all variables generated by each analytical method; and (ii) the preparation of an interpolated raster grid of rS for each evidentiary sample and method resulting in a series of provenance rasters (“heat maps”). The simultaneous provenancing method is tested on the North Canberra soil survey with three “blind” samples representing simulated evidentiary samples. Performance metrics of precision and accuracy indicate that the FTIR (mineralogy) and XRF (geochemistry) analytical methods offer the most precise and accurate provenance predictions. Maximizing the number of analytes/analytical techniques is advantageous in soil provenancing. Despite acknowledged limitations, it is concluded that the empirical soil provenancing approach can play an important role in forensic and intelligence applications.
The actions of neonicotinoid insecticides on nicotinic acetylcholine subunits Ldα1 and Ldα8 of Leptinotarsa decemlineata and assembled receptors
Authors: Wang Zhi‐Min , Li Sha , Shi Cheng‐Cheng , Xie Lin‐Jie , Fu Kai‐Yun , Jiang Wei‐Hua 
Published: January 2022

AbstractThe insect nicotinic acetylcholine receptor (nAChR) is a pentameric channel protein and also a target for neonicotinoids. There are few reported studies on the molecular interactions of Leptinotarsa decemlineata nAChRs with neonicotinoids. In this study, we analyzed the response of acetylcholine and neonicotinoids (thiamethoxam [TMX], imidacloprid [IMI], and clothianidin [CLO]) on hybrid receptors constructed by nAChR α1 and α8 subunits of L. decemlineata (Ldα1 and Ldα8) co‐expressed with rat β2 subunit (rβ2) at different capped RNA (cRNA) ratios in Xenopus oocytes. In addition, we evaluated the expression changes of Ldα1 and Ldα8 after median lethal dose of TMX treatment for 72 h by quantitative polymerase chain reaction (qPCR). The resulting functional nAChRs Ldα1/rβ2 and Ldα1/Ldα8/rβ2 showed different pharmacological characteristics. The neonicotinoids tested showed lower agonist affinity on Ldα1/Ldα8/rβ2 compared to Ldα1/rβ2 at same ratios of subunit cRNAs. The sensitivities of neonicotinoids tested for Ldα1/rβ2 and Ldα1/Ldα8/rβ2 at cRNA ratios of 5:1, 1:1 and 5:5:1, 1:1:1, respectively, were lower than those for nAChRs at ratios of 1:5 and 1:1:5, respectively, whereas the values of maximum response (Imax) varied. For Ldα1/Ldα8/rβ2, a reduction of Lda8 cRNA resulted in increased sensitivity to IMI and decreased sensitivity to TMX. The expression of Ldα1 and Ldα8 significantly decreased in adults by 82.12% and 47.02%, respectively, while Ldα8 was significantly upregulated by 2.44 times in 4th instar larvae after exposure to TMX. We infer that Ldα1 and Ldα8 together play an important role in the sensitivity of L. decemlineata to neonicotinoids.
Topiramate decreases the salience of motivationally relevant visual cues among smokers with alcohol use disorder
Authors: Robinson Jason D. , Cui Yong , Karam‐Hage Maher , Kypriotakis George , Versace Francesco , Ait‐Daoud Tiouririne Nassima , Anthenelli Robert M. , Cinciripini Paul M. 
Published: January 2022

AbstractBackgroundThere is preliminary evidence that the anticonvulsant topiramate increases the likelihood of both smoking and alcohol abstinence among smokers with alcohol use disorder (AUD), but its therapeutic mechanism has not been determined. We used event‐related potentials (ERPs) to evaluate topiramate's effect on the salience of drug‐related, emotional, and neutral pictorial cues to identify whether one of its potential therapeutic mechanisms involves reduction of the salience of motivationally relevant cues.MethodsParticipants enrolled in a multisite clinical trial treating smokers with AUD were randomly assigned to receive placebo, low‐dose topiramate (up to 125 mg/day), or high‐dose topiramate (up to 250 mg/day), along with brief behavioral compliance enhancement treatment. A subsample (n = 101) completed ERP assessments at baseline (1 week pre‐medication) and week 5 (5 weeks on medication; 1 week pre‐quit). We assessed the salience of pleasant, unpleasant, cigarette‐related, alcohol‐related, and neutral pictorial cues using the late positive potential (LPP) ERP component and measured self‐reported substance use, reinforcement, craving, and withdrawal.ResultsFive weeks of high‐dose topiramate treatment decreased LPP amplitudes in response to both emotional (pleasant and unpleasant) and drug‐related cues (alcohol and cigarette), but not to neutral cues. However, results showed that the LPPs were not significant mediators of the relationship between topiramate dose and post‐quit measures of substance use, reinforcement, craving, or withdrawal.ConclusionsThese findings suggest that high‐dose topiramate (up to 250 mg/day) decreases the motivational salience of both drug‐related and emotional cues among smokers with AUD. However, the nonsignificant mediation analyses preclude any firm conclusions about whether this effect represents one of topiramate's therapeutic mechanisms of action.