bluuebunny/crossref_metadata_2025_split huggingface dataset:
Construction and validation of the employability questionnaire for accounting graduates
Authors: Senan Nabil Ahmed Mareai , Sulphey M.M. 
Published: January 2022

PurposeGlobally, serious doubts are now expressed about the quality of accounting education, and employers are concerned about the lack of employability among graduates. There is a lack of a validated tool to measure employability in the Saudi Arabia context. Such a tool is required to assess the level of employability so that required corrective measures could be taken. The purpose of the study is to construct and validate a questionnaire to measure employability of accounting graduates.Design/methodology/approachThe data for the study was collected from various accounting professionals using a pool of 50 items from 420 randomly collected samples. The researchers used different statistical techniques, including exploratory and confirmatory factor analysis, to construct and validate the 29 item questionnaire.FindingsBased on the purpose of the study, a questionnaire for measuring the employability of accounting graduates was constructed. The questionnaire developed and scientifically validated through various scientific techniques has 20 items under five factors. The questionnaire is ideal for measuring employability of accounting graduates.Originality/valueA fair review of the literature revealed a dearth of a validated tool to measure employability of accounting graduates. The study has constructed and validated a questionnaire to measure employability of accounting graduates, thereby bridging the gap in literature. This questionnaire, it is expected, would facilitate the conduct of further empirical examinations about employability of accounting graduates.
Organizational learning, resilience and psychological empowerment as antecedents of work engagement during COVID-19
Authors: Blaique Lama , Ismail Hussein Nabil , Aldabbas Hazem 
Published: January 2022

PurposeThis paper aims to explore the relationship between organizational learning (OL) and work engagement (WE) in the Middle East region amid the COVID-19 pandemic and to test the mediating role of employee resilience (ER) and psychological empowerment (PE) on this relationship.Design/methodology/approachThe sample size was 208 respondents working in the Middle East area during COVID-19. Hypotheses were tested using regression analysis with bootstrapping.FindingsThe findings indicate a significant positive impact of OL on WE. Moreover, both constructs – ER and WE – were identified as mediators for this relationship.Practical implicationsPractical implications within this study call for organizations to focus on promoting a learning culture in order to adapt and respond effectively to unprecedented external challenges.Originality/valueThe current study extends previous research and strengthens the antecedents of WE, namely, OL, ER and PE in the Middle East region while controlling for COVID-19 perceptions.
A practical framework for achieving value creation and capture in healthcare through process improvement
Authors: Evans Jane , Leggat Sandra , Samson Danny 
Published: January 2022

PurposeThe purpose of this study was to examine the concept of value in healthcare through a practical appraisal of the applicability of a conceptual framework, which is aimed at supporting the measurement and realisation of financial benefits from process improvement (PI) activities in a hospital setting.Design/methodology/approachA single case study of a hospital system in Melbourne, Victoria, Australia, was used to assess the applicability of the framework. The study sought to verify the framework's intention, that PI methods could be used to address known wastes that contribute to the cost of providing healthcare. The case study examines the current approach taken by the hospital to measure and realise financial benefits from PI activities and compares these to the components of the Strategy to Balance Cost and Quality in Health Care framework to assess its applicability in practice.FindingsThe case study revealed that the steps described in the framework were fundamentally in place albeit with some variation. Importantly, the case study identified an additional step that could be added into the framework to support hospitals to better define their portfolio of initiatives to deliver value. The case study also clarified three types of contributory elements that should be in place for the application of the framework to be successful.Practical implicationsThe Framework to Achieve Value in Healthcare is offered to hospitals as a model by which they can look to reduce expenditure through the removal of non-value adding activities. The modification to the conceptual framework has arisen from a single case study and would benefit from further testing by other hospitals in other policy settings (i.e. other countries).Originality/valueThis is the first paper to examine and enhance an existing framework to assist hospitals balance cost and quality through PI.
Promise versus reality: a systematic review of the ongoing debates in people analytics
Authors: McCartney Steven , Fu Na 
Published: January 2022

PurposeAccording to the significant growth of literature and continued adoption of people analytics in practice, it has been promised that people analytics will inform evidence-based decision-making and improve business outcomes. However, existing people analytics literature remains underdeveloped in understanding whether and how such promises have been realized. Accordingly, this study aims to investigate the current reality of people analytics and uncover the debates and challenges that are emerging as a result of its adoption.Design/methodology/approachThis study conducts a systematic literature review of peer-reviewed articles focused on people analytics published in the Association of Business School (ABS) ranked journals between 2011 and 2021.FindingsThe review illustrates and critically evaluates several emerging debates and issues faced by people analytics, including inconsistency among the concept and definition of people analytics, people analytics ownership, ethical and privacy concerns of using people analytics, missing evidence of people analytics impact and readiness to perform people analytics.Practical implicationsThis review presents a comprehensive research agenda demonstrating the need for collaboration between scholars and practitioners to successfully align the promise and the current reality of people analytics.Originality/valueThis systematic review is distinct from existing reviews in three ways. First, this review synthesizes and critically evaluates the significant growth of peer-reviewed articles focused on people analytics published in ABS ranked journals between 2011 and 2021. Second, the study adopts a thematic analysis and coding process to identify the emerging themes in the existing people analytics literature, ensuring the comprehensiveness of the review. Third, this study focused and expanded upon the debates and issues evolving within the emerging field of people analytics and offers an updated agenda for the future of people analytics research.
The Crown land accounting dilemma in New South Wales local government
Authors: Ivannikov Igor , Dollery Brian , Bayerlein Leopold 
Published: January 2022

PurposeThe paper addresses the question of whether Crown land managed by local authorities in the New South Wales (NSW) local government system should be recognised as assets on municipal balance sheets.Design/methodology/approachThe paper provides a synoptic review of the literature on accounting for public goods assets followed by a critical analysis of the official requirements of the NSW government on the recognition of Crown land.FindingsThe NSW government holds that Crown land managed by local councils should be recognised as an asset on council books. However, following an assessment of the problem through the analytical prism of financial accounting, it is argued that councils do not possess control over Crown land and that such land should thus not be recognised by councils.Research limitations/implicationsThe paper covers the legal and accounting framework applicable to NSW local government. However, it has broader implications for other local government systems with similar institutional and legislative foundations, such as other Australian states, New Zealand and South Africa, and these implications are highlighted in the paper.Practical implicationsIt is argued that NSW government policymakers should re-consider the requirement for Crown land to be recognised on councils' books. Local authorities would then be able to save money and time on external auditing, management of land asset registers and the mandatory valuation of land.Originality/valueAlthough Crown land shares some of the characteristics of other public good assets, unique accounting challenges arise due to the existence of a market in which such land could be traded not by councils, but by its legal owner (the Crown). In financial accounting, legal ownership is not considered as the main criterion over assets. However, the authors argue that for Crown land vested with councils, it becomes a critical factor in decision making.
Student entrepreneurship ecosystems at Australian higher education institutions
Authors: Maritz Alex , Nguyen Quan , Ivanov Sergey 
Published: January 2022

PurposeDespite the significance, university student start-ups and student entrepreneurship ecosystems (SEEs) have been subject to little research. This study aims to apply a qualitative emergent enquiry approach to explore best practice SEEs in Australia, complimented by narratives from leading scholars in higher education institutions with the aim of delineating the integrative components of SEEs.Design/methodology/approachAdopting the entrepreneurial ecosystem framework and aligned to the social cognitive theory, this paper explores the components and dynamics of SEEs, contributing to an understanding of how such components can better support the growth, sustainability and success of student start-ups. The authors extend entrepreneurship research on social construction using narrative research.FindingsThe findings provide guidelines for researchers, entrepreneurship scholars and educators, entrepreneurship students, policymakers and practitioners to enhance the impact and success of university student start-ups by adopting a student ecosystem approach.Research limitations/implicationsThe narratives represent a limited number of universities with an opportunity for further research to empirically measure the impact and outcomes of SEEs. The research is exploratory, inherently conceptual and emergent, providing an opportunity for validation of narrative frameworks in future studies.Practical implicationsThe findings may assist university managers to be more aware of their own subconscious preferences to student entrepreneurship and start-up initiatives, which may be useful in refining their impact and offerings regarding a quest toward the entrepreneurial university.Social implicationsFrom social perspectives, the alignment of the components of SEE has the ability to enhance and shift the entrepreneurial mindset of entrepreneurship students, notwithstanding enhancement of intentionality and self-efficacy.Originality/valueThis is the first study of SEEs in Australia, highlighting the importance of the integration of entrepreneurship education programs, entrepreneurship education ecosystems, the entrepreneurial university and specific start-up initiatives such as university accelerators. Furthermore, students may enhance their entrepreneurial mindset by actively engaging in such ecosystems.
How does cloud computing help businesses to manage big data issues
Authors: Latifian Ahmad 
Published: January 2022

PurposeBig data has posed problems for businesses, the Information Technology (IT) sector and the science community. The problems posed by big data can be effectively addressed using cloud computing and associated distributed computing technology. Cloud computing and big data are two significant past-year problems that allow high-efficiency and competitive computing tools to be delivered as IT services. The paper aims to examine the role of the cloud as a tool for managing big data in various aspects to help businesses.Design/methodology/approachThis paper delivers solutions in the cloud for storing, compressing, analyzing and processing big data. Hence, articles were divided into four categories: articles on big data storage, articles on big data processing, articles on analyzing and finally, articles on data compression in cloud computing. This article is based on a systematic literature review. Also, it is based on a review of 19 published papers on big data.FindingsFrom the results, it can be inferred that cloud computing technology has features that can be useful for big data management. Challenging issues are raised in each section. For example, in storing big data, privacy and security issues are challenging.Research limitations/implicationsThere were limitations to this systematic review. The first limitation is that only English articles were reviewed. Also, articles that matched the keywords were used. Finally, in this review, authoritative articles were reviewed, and slides and tutorials were avoided.Practical implicationsThe research presents new insight into the business value of cloud computing in interfirm collaborations.Originality/valuePrevious research has often examined other aspects of big data in the cloud. This article takes a new approach to the subject. It allows big data researchers to comprehend the various aspects of big data management in the cloud. In addition, setting an agenda for future research saves time and effort for readers searching for topics within big data.
Normative practices of property rating in Ghana: towards improving policy on rating undeveloped urban lands in secondary cities
Authors: Alhassan Tahiru , Biitir Samuel Banleman , Derbile Emmanuel Kanchebe 
Published: January 2022

PurposeThe paper examined how local authorities have attempted to rate undeveloped land as a means of mobilising revenues and the challenges associated with implementing this policy guideline. It focused on current practices in terms of policy and administration, the availability of undeveloped urban land, its revenue potential, and ways to improve policy for local land taxation.Design/methodology/approachDrawing from the mixed-method approach both qualitative and quantitative data were collected. Officials of the Wa Municipal Assembly, Lands Commission, Land Use and Spatial Planning Authority were purposely selected based on their knowledge and the roles they play in property rating practice. They were interviewed to understand their perceptions and views on rating undeveloped lands. Stratified proportionate and simple random sampling methods were used to select respondents. The respondents included land and landed property owners in three selected neighbourhoods.FindingsThe paper found that there was the prevalence of undeveloped lands mainly held by speculators and individuals constrained by financial challenges to develop their parcels. The Wa Municipal Assembly is unable to implement the policy guideline on charging rent on undeveloped lands due to lack of adequate information and generally unwillingness to implement this provision. Besides, the current guideline is too prohibitive and cannot be implemented in its current form. However, there is a window of opportunity for the Assembly to build data on undeveloped lands and moderately begin the implementation of the policy guideline.Practical implicationsUrban growth in Ghana is characterised by leapfrog development with many patches of undeveloped land in and around cities. The property taxation policies largely do not focus on undeveloped land or unimproved site value. In Ghana, property rate policy on the tax base excludes undeveloped land. However, government policy guidelines prescribe the charging of rent on these lands by local authorities. This paper provides a comprehensive discussion on the revenue potential of undeveloped urban land and why local government authorities have not been able to harness this potential. The paper has therefore recommended ways local authorities can use to mobilise revenue from undeveloped urban land.Originality/valueThere is limited research in rating undeveloped urban land especially looking at it from the perspective of policy and implementation as well as current practices. The paper shed light on the prevalence of undeveloped urban land and the guidelines that exist help local governments mobilise revenue from these lands. It contributes to the understanding that local government can harness the revenue potential of undeveloped land if policy design and implemented regarding these lands is enhanced. The paper also provides a good background and framework for further studies.
A review of a recommendation filtering system approach based on reliable sustainable opinion mining
Authors: Gmach Imen , Abaoub Nadia , Khan Rubina , Mahfoudh Naoufel , Kaddour Amira 
Published: January 2022

PurposeIn this article the authors will focus on the state of the art on information filtering and recommender systems based on trust. Then the authors will represent a variety of filtering and recommendation techniques studied in different literature, like basic content filtering, collaborative filtering and hybrid filtering. The authors will also examine different trust-based recommendation algorithms. It will ends with a summary of the different existing approaches and it develops the link between trust, sustainability and recommender systems.Design/methodology/approachMethodology of this study will begin with a general introduction to the different approaches of recommendation systems; then define trust and its relationship with recommender systems. At the end the authors will present their approach to “trust-based recommendation systems”.FindingsThe purpose of this study is to understand how groups of users could improve trust in a recommendation system. The authors will examine how to evaluate the performance of recommender systems to ensure their ability to meet the needs that led to its creation and to make the system sustainable with respect to the information. The authors know very well that selecting a measure must depend on the type of data to be processed and user interests. Since the recommendation domain is derived from information search paradigms, it is obvious to use the evaluation measures of information systems.Originality/valueThe authors presented a list of recommendations systems. They examined and compared several recommendation approaches. The authors then analyzed the dominance of collaborative filtering in the field and the emergence of Recommender Systems in social web. Then the authors presented and analyzed different trust algorithms. Finally, their proposal was to measure the impact of trust in recommendation systems.
Identification and characterization of a novel GNAT superfamily Nα‐acetyltransferase from Salinicoccus halodurans H3B36
Authors: Ma Xiaochen , Jiang Kai , Zhou Cheng , Xue Yanfen , Ma Yanhe 
Published: January 2022

SummaryNα‐acetyl‐α‐lysine was found as a new type of compatible solutes that acted as an organic cytoprotectant in the strain of Salinicoccus halodurans H3B36. A novel lysine Nα‐acetyltransferase gene (shkat), encoding an enzyme that catalysed the acetylation of lysine exclusively at α position, was identified from this moderate halophilic strain and expressed in Escherichia coli. Sequence analysis indicated ShKAT contained a highly conserved pyrophosphate‐binding loop (Arg‐Gly‐Asn‐Gly‐Asn‐Gly), which was a signature of the GNAT superfamily. ShKAT exclusively recognized free amino acids as substrate, including lysine and other basic amino acids. The enzyme showed a wide range of optimal pH value and was tolerant to high‐alkali and high‐salinity conditions. As a new member of the GNAT superfamily, the ShKAT was the first enzyme recognized free lysine as substrate. We believe this work gives an expanded perspective of the GNAT superfamily, and reveals great potential of the shkat gene to be applied in genetic engineering for resisting extreme conditions.
A difference‐in‐difference approach to examining the impact of cannabis legalization on disparities in the use of cigarettes and cannabis in the United States, 2004–17
Authors: Weinberger Andrea H. , Wyka Katarzyna , Kim June H. , Smart Rosanna , Mangold Michael , Schanzer Ellen , Wu Melody , Goodwin Renee D. 
Published: January 2022

AbstractAimsTo estimate the impact of recreational and medical cannabis laws (RCL, MCL) on the use of cannabis and cigarettes in the United States.DesignA difference‐in‐difference approach was applied to data from the 2004–17 National Survey on Drug Use and Health (NSDUH).SettingUnited States.ParticipantsNationally representative cross‐sectional survey of Americans aged 12 years and older (combined analytical sample for 2004–17, n = 783 663).MeasurementsData on past‐month use of (1) cigarettes and (2) cannabis were used to classify respondents into four groups: cigarette and cannabis co‐use, cigarette‐only use, cannabis‐only use or no cigarette or cannabis use. State of residence was measured by self‐report. MCL/RCL status came from state government websites.FindingsDifference‐in‐difference analyses suggest that MCL was associated with an increase in cigarette–cannabis co‐use overall [adjusted odds ratio (aOR) = 1.09; 95% confidence interval (CI) = 1.02–1.16], with the greatest increases among those aged 50 years and above (aOR = 1.60; CI = 1.39–1.84), married (aOR = 1.19; CI = 1.07–1.31), non‐Hispanic (NH) black (aOR = 1.14; CI = 1.02–1.07) and with a college degree or above (aOR = 1.15; CI = 1.06–1.24). MCL was associated with increases in cigarette‐only use among those aged 50 years and above (aOR = 1.07; CI = 1.01–1.14) and NH black (aOR = 1.16; CI = 1.06–1.27) and increases in cannabis‐only use among those aged 50 years and above (aOR = 1.24; CI = 1.07–1.44) and widowed/divorced/separated (aOR = 1.18; CI = 1.01–1.37). RCL was associated with an increase in cannabis‐only use overall (aOR = 1.21; 95% CI = 1.09–1.34), a decline in cigarette‐only use overall (aOR = 0.89; 95% CI = 0.81–0.97) and increases in co‐use among those who were married (aOR = 1.24; CI = 1.02–1.50) and aged 50 years and above (aOR = 1.37; CI = 1.03–1.84).ConclusionsRecreational and medical cannabis legalization have had a varying impact on the use, and co‐use, of cannabis and cigarettes in the United States.