bluuebunny/crossref_metadata_2025_split huggingface dataset:
Guthali – challenges in marketing Indian handicrafts and handloom
Authors: Attri Rekha , Bairagi Rahul 
Published: February 2022

Learning outcomes
After reading and discussing the case, the participant would be able to: comprehend business expansion strategies and challenges of an entrepreneur dealing with handicraft and artefacts, digital marketing, entrepreneurship and marketing strategy; understand how a comprehensive digital marketing plan for the business is developed; discuss the pros and cons of digital marketing.

Case overview/synopsis
The handloom and handicraft industry has been the backbone of India’s rural economy for decades. It is one of the largest employment generators after agriculture, providing livelihood to country’s rural and urban population. The protagonist in the case had a strong inclination towards various art and craft forms, and her passion led her to start her venture – Guthali, wherein she sourced various handicrafts and handlooms from local artisans and after adding value to the fabric or art form through painting, block printing, etc., marketed it to the customers. However, the marketing was full of challenges, with brands like Fab India, enjoying high awareness and customer base. This case highlights the challenges faced by the protagonist to market Indian handicrafts and handloom in the urban market. The readers of the case would be able to learn about various stages involved in developing digital marketing strategies.

Complexity academic level
This case is suitable for postgraduate courses in digital marketing and entrepreneurship to understand the entrepreneurial challenges and come up with digital marketing solutions. This case is equally suitable for management development programmes on how digital marketing can help entrepreneurs grow their businesses.

Supplementary materials
Teaching notes are available for educators only.

Subject code
CSS 8: Marketing.
Monetary policy decisions and bank profitability: evidence from an emerging economy
Authors: Dzeha Gloria Clarissa , Boachie Christopher , Kriese Maryam , Kusi Baah Aye 
Published: February 2022

PurposeThis study provides empirical evidence for the first time on how different measures of monetary policy affect banking profitability in Ghana.Design/methodology/approachProviding empirical evidence on how different measures of monetary policy affect banking profitability in Ghana using 29 banks for period between 2006 and 2016, new monetary indexes are developed and a robust panel random effect models is employed with year effect controls.FindingsThe results show that while increase in monetary policy basis point reduced banking profitability, average monetary policy rate stimulated banking profitability. Interestingly, the monetary policy basis point and rate indexes developed reduced and enhanced banking profitability, respectively. While these results may sound contradictory, they have both theoretical and empirical backing. Thus, basis point increments serve a monetary policy tightening condition which leads to higher loan prices, lower borrowing and declined profitability in the short run. However, in the long run, banks adjusted their loan prices and deposits to reflect basis point changes in their favor, hence the positive effect of average monetary policy rate on banking profitability. Additionally, monetary policy easing which represents decline in monetary policy basis point and rate enhances banking profitability.Practical implicationsThese findings imply bank managers may take advantage of monetary policy easing to maximize profits in the banking sector of Ghana. Also, the monetary policy committee must be mindful of monetary policy tightening through basis point change since upward basis point increments reduce banking profitability.Originality/valueThis study provides empirical evidence for the first time on how different measures of monetary policy (developing indexes from monetary policy basis point and monetary policy rate) affect banking profitability in an emerging economy as Ghana.
Perceptions of collective and other unjust punishment in Swiss prisons: a qualitative exploration
Authors: Shaw David , Seaward Helene , Pageau Felix , Wangmo Tenzin , Elger Bernice S. 
Published: February 2022

Purpose
This paper aims to describe and analyse Swiss prisoners’ and experts’ views on collective punishment, the practice where a group is punished for one person’s transgression.

Design/methodology/approach
A series of qualitative interviews with prisoners and stakeholders are reported following thematic analysis.

Findings
Despite being forbidden by the Geneva Convention and other international instruments, participants from this study expressed the view that collective punishment continues to be practiced in some form in prisons in Switzerland, violating the rights of prisoners via unjust and arbitrary decision-making, unjust rules, inequalities in prison structures and continuation of incarceration based on the behaviour of others. Families can also be both victims and vectors of collective punishment, and prolonging the detention of prisoners who would otherwise have been released because of rare high-profile cases of reoffending can also be considered a form of collective punishment.

Originality/value
These significant findings suggest that collective punishment in various forms continues to be used in Swiss prisons.
Benford's law for integrity tests of high-volume databases: a case study of internal audit in a state-owned enterprise
Authors: Morales Héctor Rubén , Porporato Marcela , Epelbaum Nicolas 
Published: February 2022

PurposeThe technical feasibility of using Benford's law to assist internal auditors in reviewing the integrity of high-volume data sets is analysed. This study explores whether Benford's distribution applies to the set of numbers represented by the quantity of records (size) that comprise the different tables that make up a state-owned enterprise's (SOE) enterprise resource planning (ERP) relational database. The use of Benford's law streamlines the search for possible abnormalities within the ERP system's data set, increasing the ability of the internal audit functions (IAFs) to detect anomalies within the database. In the SOEs of emerging economies, where groups compete for power and resources, internal auditors are better off employing analytical tests to discharge their duties without getting involved in power struggles.Design/methodology/approachRecords of eight databases of an SOE in Argentina are used to analyse the number of records of each table in periods of three to 12 years. The case develops step-by-step Benford's law application to test each ERP module records using Chi-squared (χ²) and mean absolute deviation (MAD) goodness-of-fit tests.FindingsBenford's law is an adequate tool for performing integrity tests of high-volume databases. A minimum of 350 tables within each database are required for the MAD test to be effective; this threshold is higher than the 67 reported by earlier researches. Robust results are obtained for the complete ERP system and for large modules; modules with less than 350 tables show low conformity with Benford's law.Research limitations/implicationsThis study is not about detecting fraud; it aims to help internal auditors red flag databases that will need further attention, making the most out of available limited resources in SOEs. The contribution is a simple, cheap and useful quantitative tool that can be employed by internal auditors in emerging economies to perform the first scan of the data contained in relational databases.Practical implicationsThis paper provides a tool to test whether large amounts of data behave as expected, and if not, they can be pinpointed for future investigation. It offers tests and explanations on the tool's application so that internal auditors of SOEs in emerging economies can use it, particularly those that face divergent expectations from antagonist powerful interest groups.Originality/valueThis study demonstrates that even in the context of limited information technology tools available for internal auditors, there are simple and inexpensive tests to review the integrity of high-volume databases. It also extends the literature on high-volume database integrity tests and our knowledge of the IAF in Civil law countries, particularly emerging economies in Latin America.
The effects of COVID-19 and response measures on poverty, household income and household consumption expenditure in South Korea
Authors: Ha Taiwon 
Published: February 2022

PurposeIn response to the pandemic, the Korean government introduced fiscal measures: including the Emergency Disaster Relief Funds which is the first-ever universal benefit in Korea. This paper identifies the effects of the measures on poverty, household income and household consumption expenditure under the disproportionate effect of the pandemic.Design/methodology/approachThis study analysed the Korea Household Income and Expenditure Survey (KHIES) with Changes-in-Changes at five percentiles (5, 25, 50, 75 and 95%) instead of Difference-in-Differences (DD) because the parallel trends assumption of DD cannot be investigated due to the recent KHIES redesign. In addition, it also exmined the effects on vulnerable groups (e.g. female, elderly and young households).FindingsCOVID-19 has had prompt and disproportionate effects on the vulnerable, such as low-income, female and elderly households. However, the government measures had a limited effect. First, the measures could not mitigate the initial income reduction and only had temporary positive effects on income and consumption expenditure. Second, young households tended to save the relief instead of present consumption. Lastly, education disparity was observed at 25 and 50%. Therefore, this study suggests that response measures need to be sustainable and concentrated on the vulnerable.Originality/valueA large literature estimated effects on either household income or household consumption expenditure, and focused on macroeconomic indices (e.g. marginal propensity to consumption). This study analysed both income (poverty) and consumption expenditure and found policy implications for better welfare system in an economic downturn.
Strategic decision making in project management: a knowledge visualization framework
Authors: Secundo Giustina , Elia Gianluca , Margherita Alessandro , Leitner Karl-Heinz 
Published: February 2022

PurposeManaging a project involves taking a number of critical decisions that can have a crucial impact on the success or failure of the initiative. The analytical definition and visualization of the main components of a project can support project managers engaged to address the right issues at the right time. This article aims to identify crucial crossroads in the management of a project and to provide a visual representation of knowledge involved into a system of project components and decisions.Design/methodology/approachA design science process is adopted to define the initial goals and requirements and to develop the knowledge visualization framework. Expert feedback is also gathered to obtain a preliminary validation of the framework.FindingsMoving from a system view of project dimensions, we identify eight types of strategic decisions, i.e. growth, problem shifting, goals balancing, escalation, rewarding, resource allocation, problem fixing and cooperation. We then present a visualization map of project decision making addressing six categories of knowledge (i.e. “what-knowledge”, “how-knowledge”, “who-knowledge”, “why-knowledge”, “what for-knowledge”, “when-knowledge”).Research limitations/implicationsThe framework needs further theoretical refinement in terms of more fine-grained decision types, other determinants and the reciprocal influence in the management of project activities.Practical implicationsThe article can support project managers attempting to build a comprehensive view of project decisions, and it can be a basis to develop novel types of knowledge management systems for project-related applications.Originality/valueThe article proposes a new approach to sustain strategic decision making in project management by adopting a knowledge visualization view. Moreover, it provides an operational tool for managers and analysts at different levels engaged into the management of a project.
Insights on management commentary in financial reports: the views of users, preparers and auditors
Authors: Botica Redmayne Nives , Laswad Fawzi , Ehalaiye Dimu , Stent Warwick 
Published: February 2022

Purpose
New Zealand (NZ) has no reporting standard or guidance for management commentary (MC) that accompanies financial reports. This is unusual, considering MC is provided by many entities and valued by users. Further, the guidance on MC provided by the International Accounting Standards Board (IASB) in their Management Commentary Practice Statement 1 (MCPS1), which was issued in 2010, is currently under review. Thus, the purpose of this paper is to examine the views of NZ’s financial reporting stakeholders, particularly users, preparers and auditors of financial reports for insights regarding the usefulness of MC.

Design/methodology/approach
To gain insights into the views of NZ’s financial reporting stakeholders on MC, this paper surveyed users, preparers and auditors of financial statements. This paper includes an analysis of their views on the objectives, content and principles that should underlie MC in financial reporting, based on the IASB’s MCPS1 with consideration of recent work by the IASB on the revision of MCPS1. In addition, the analysis provides insights as to whether the reporting of MC should be made mandatory, and whether assuring MC would increase its usefulness.

Findings
This study found that auditors generally view MC as less useful and more in need of assurance than do preparers and users. Respondents’ ratings indicate that the most important objective for MC is “to enable the assessment of the quality of management’s stewardship”. “Assessing the entity’s future prospects”, and “assessing future cash flows” are also highly rated objectives. The most important principle in preparing MC is identified as “focus on the most important and relevant information”, while the most important content element identified is “the entity's financial performance and position, and cash flows”.

Originality/value
This paper highlights the views of various stakeholders regarding MC reporting, particularly preparers and auditors whose views have not been noted previously in the literature. Also, this study should be of interest to both international and national financial reporting standard setters and regulators. It is particularly timely in view of the current IASB work towards revision and updating of MCPS1, as it provides current insights into what users, preparers and auditors perceive as the most important considerations for MC. This study also has implications for the XRB in NZ, where there is no prior research on stakeholders’ views on MC.
Financial development–ecological footprint nexus in Malaysia: the role of institutions
Authors: Dada James Temitope , Adeiza Adams , Ismail Noor Azizi , Arnaut Marina 
Published: February 2022

PurposeMotivated by the conflicting evidence on the effect of financial development on environmental quality, this study investigates the moderating role of institutional quality in the link between financial development and environmental quality using a robust proxy in Malaysia from 1984 to 2017.Design/methodology/approachEcological footprint is used to measure environmental quality, while financial development is proxied using three measures (domestic credit provided by the private sector, domestic credit provided by the financial sector and domestic credit provided by the banking sector). An index of institutional quality is generated from voice and accountability, government effectiveness, regulatory quality, rule of law and control of corruption. Autoregressive Distributed Lag Bounds Test, Fully Modified Ordinary Least Square and Canonical Cointegrating Regression were used as the estimation techniques.FindingsThe results show that financial development, institutional quality, economic growth and foreign direct investment improve environmental quality in the short run, whereas trade openness and natural resources worsen it. In the long run, financial development, institutional quality, economic growth, trade openness and natural resources deteriorate the environment. Furthermore, findings from the interactive term suggest that institutions and financial development complement each other to affect the environment in the short run. However, institutions and financial development perform a substitutability role in influencing the environment in the long run.Practical implicationsThe outcome of this study suggests that there are time lags in the relationship between institutional quality, financial development and ecological footprint in Malaysia. Furthermore, the study offers important policy implications to policymakers in Malaysia and other developing countries on how to mitigate environmental degradation.Originality/valueThis study contributes to the body of knowledge on the moderating role of institutional quality in the relationship between financial development and ecological footprint in Malaysia. It examines the direct and indirect effects of financial development on environmental degradation through institutional quality, which have received less attention in the context of Malaysia. The findings from this study are robust to different proxies and estimation techniques.
Visions of Statesmanship Across The Atlantic: Presidential Masculinity and the American Response to Benito Mussolini
Authors: Verheul Jaap 
Published: February 2022

AbstractThis article explores how hegemonic masculinity forged discourses of modern statesmanship in the United States and Italy in the first three decades of the twentieth century. It unpacks the ‘presidential masculinity’ of Theodore Roosevelt and Woodrow Wilson and compares these gendered performances of political leadership in the United States to Benito Mussolini's Fascist rule in Italy during the 1920s. In doing so, this article contends that the manliness of these three modern leaders rested on a contrasting of pairs: if Roosevelt embodied the hegemonic ideal of the ‘frontiersman‐as‐president’, Wilson personified its ‘unmanly’, bourgeois‐liberal countertype and thereby engendered the initially hospitable view of Mussolini's Fascist masculinity in the United States during the Jazz Age. The article covers the publications in The Atlantic Monthly to reveal how the American disillusion with Wilson's liberal internationalism transformed the Duce into a Fascist surrogate for Roosevelt. In a decade of political, economic and social upheaval, the transatlantic ‘public relations state’ in both the United States and Italy discursively positioned Mussolini as the personification of the masculine ideals of acumen, willpower and virility for the American public; a ‘Doctor‐Dictator’ who, akin to Roosevelt, became a symbol of modern manliness that signified stability, progress and reform. In the process, the Duce's Fascist manhood shaped hegemonic ideals of statesmanship across the Atlantic while hinting at the paltry support for the liberal democracies of the West.
epiGBS2: Improvements and evaluation of highly multiplexed, epiGBS‐based reduced representation bisulfite sequencing
Authors: Gawehns Fleur , Postuma Maarten , van Antro Morgane , Nunn Adam , Sepers Bernice , Fatma Samar , van Gurp Thomas P. , Wagemaker Niels C. A. M. , Mateman A. Christa , Milanovic‐Ivanovic Slavica , Groβe Ivo , van Oers Kees , Vergeer Philippine , Verhoeven Koen J. F. 
Published: February 2022

AbstractSeveral reduced‐representation bisulfite sequencing methods have been developed in recent years to determine cytosine methylation de novo in nonmodel species. Here, we present epiGBS2, a laboratory protocol based on epiGBS with a revised and user‐friendly bioinformatics pipeline for a wide range of species with or without a reference genome. epiGBS2 is cost‐ and time‐efficient and the computational workflow is designed in a user‐friendly and reproducible manner. The library protocol allows a flexible choice of restriction enzymes and a double digest. The bioinformatics pipeline was integrated in the Snakemake workflow management system, which makes the pipeline easy to execute and modular, and parameter settings for important computational steps flexible. We implemented bismark for alignment and methylation analysis and we preprocessed alignment files by double masking to enable single nucleotide polymorphism calling with Freebayes (epiFreebayes). The performance of several critical steps in epiGBS2 was evaluated against baseline data sets from Arabidopsis thaliana and great tit (Parus major), which confirmed its overall good performance. We provide a detailed description of the laboratory protocol and an extensive manual of the bioinformatics pipeline, which is publicly accessible on github (https://github.com/nioo‐knaw/epiGBS2) and zenodo (https://doi.org/10.5281/zenodo.4764652).
Dissociative symptomatology mediates the relation between posttraumatic stress disorder severity and alcohol‐related problems
Authors: Patel Herry , O’Connor Charlene , Andrews Krysta , Amlung Michael , Lanius Ruth , McKinnon Margaret C. 
Published: February 2022

AbstractBackgroundUp to 50% of individuals with posttraumatic stress disorder (PTSD) endorse problematic alcohol use. Typically, these individuals present with more complex and often more severe PTSD symptoms than those who do not report problematic alcohol use. Emerging literature suggests that heightened symptoms of dissociation are likewise associated with greater PTSD symptom severity. Despite this knowledge, the role of dissociation in the relation between PTSD severity and alcohol‐related problems has yet to be examined. Here, we explore the mediating role of dissociative symptomatology on the association between PTSD severity and alcohol‐related problems within a PTSD treatment‐seeking sample.MethodsStructural equation modeling was used to test the mediating role of dissociative symptomatology between PTSD severity and alcohol‐related problems. Participants [N = 334; mean age (SD) = 44.29 (9.77), 50% female] were drawn from a clinical intake battery database for PTSD in‐patient treatment services at Homewood Health Care, Guelph, ON, Canada. A subset of battery measures assessing PTSD severity, dissociative symptomatology, and alcohol‐related problems were submitted to analysis.ResultsA significant positive association emerged between PTSD severity and alcohol‐related problems (β = 0.127, p < 0.05) in the absence of dissociative symptomatology. Critically, however, when added to this model, dissociative symptomatology (six unique facets of dissociation assessed by the Multiscale Dissociation Inventory) mediated the relation between PTSD severity and alcohol‐related problems. Specifically, greater PTSD severity was associated with greater dissociative symptomatology (β = 0.566, p < 0.0001), which was in turn associated with greater alcohol‐related problems (β = 0.184, p < 0.05).ConclusionsThese results suggest that dissociative symptomatology plays a key role in explaining the relation between PTSD severity and alcohol‐related problems. Future studies should examine the impact of targeting dissociative symptomatology specifically in treating individuals with PTSD who endorse alcohol‐related problems.