bluuebunny/crossref_metadata_2025_split huggingface dataset:
The use of social media for a better world: roles of social experience, empathy and personal impulsiveness in charitable crowdfunding
Authors: Li Boying , Hou Fangfang , Guan Zhengzhi , Chong Alain Yee Loong 
Published: September 2022

PurposeCharitable crowdfunding features are embedded in social media platforms to encourage pro-social behaviors. Although such new practice allows practitioners to leverage the power of a highly connected crowd, accomplishing the fundraising goal is still a challenge. This study seeks to understand what drives the donation intention in charitable crowdfunding features on social media platforms by examining the roles of social experience, empathy and personal impulsiveness.Design/methodology/approachA survey questionnaire was distributed to social media users in China to collect data. A total of 206 valid responses were analyzed using structural equation modeling to test the proposed hypotheses.FindingsThe results showed that empathy mediates interaction with the fundraiser and perceived proximity with the donatee on a user's donation intention. We also found that social influence on social media platforms positively influences empathy and donation intention. In addition, personal impulsiveness was found to moderate the relationship between empathy and donation intention.Originality/valueThis study contributes to existing literature and practices. It identifies three dimensions of social experience and examines their effects on donation intention, providing insights into the charitable crowdfunding features on social media. Moreover, this study extends the understanding to empathy by delineating its mediating role in the relationship between social experience and donation intention and examining how personal impulsiveness moderates the effect of empathy on donation intention. Furthermore, this study provides valuable insights for practitioners to craft strategies to stimulate pro-social behaviors and increase donations.
Realizing dynamic capabilities and organizational knowledge in effective innovations: the capabilities typological map
Authors: Cordeiro Marcelo , Puig Francisco , Ruiz-Fernández Lorena 
Published: September 2022

Purpose
This paper aims to shed light on the mechanisms that connect dynamic capabilities and organizational knowledge in the innovative process to offer a new theoretical and practical solution considering the microfoundations of knowledge management strategies.

Design/methodology/approach
This research has emerged from an in-depth case study of an effective innovation (from just ethanol and sugar-production to an effective biomass plant). The study represents an “inductive inquiry,” useful to understand specific “organizational mechanisms” of innovation, where the main data came from in-depth interviews with 18 key actors. It proved to help search the development of a specific biomass plant, designed and implemented between 2000 and 2007 in a Brazilian ethanol and sugar-production large company, referred to here as “Energyplant.”

Findings
This solution provides a new perspective based on the idea that dynamic capabilities are context-dependent and presents an original typological map that shows and materializes dynamic capabilities as teams of human-based resources. Managerial implications can be drawn from the capabilities typological map highlighting that, although identical dynamic capabilities are not required to change different firms, idiosyncratic dynamic capabilities perform universal knowledge functions that can be mapped, contributing to the planning of a specific innovation.

Originality/value
While the dynamic capabilities research has been seen as one of the most vibrant topics in strategic management, scholars have recently stressed that dynamic capabilities continue to be underrated because the knowledge mechanisms that lead to effective innovations have not been adequately explored. The visual mapping is then applied to solve the reviewed theoretical problems, being also suggested to firms interested in change and adapting their capabilities to the requirements of the business environment.
Being authentic by sharing team vision: mediating role of strengths use within a team
Authors: Matsuo Makoto 
Published: September 2022

PurposeAuthenticity, or the extent to which individuals act in accordance with their values, beliefs and characteristics, is recognized as a key component of a fulfilled life. However, little is known about its antecedents in an organizational context. Drawing on goal-setting theory and the broaden-and-build theory, the current study examined the role of team leaders' perceived shared vision in promoting their work authenticity, mediated through strengths use support (SUS) for members as well as leaders' strengths use.Design/methodology/approachA two-wave questionnaire survey was conducted to test the hypotheses using a sample of 325 middle managers of a manufacturing firm.FindingsThe results of structural equation modeling show that perceived shared vision promoted work authenticity, mediated through SUS and strengths use.Originality/valueThis study is the first to identify that shared goals can trigger authenticity at work by directing the leader to use their strengths, alongside their team members.
Accounting, hybrids and hybridity – attending to the value dimension in institutional logics
Authors: Ahrens Thomas , Ferry Laurence 
Published: September 2022

Purpose
This study is concerned with the institutional value dimension in recent accounting research into hybrids and hybridity. Such research has been cognitively oriented and neglected the affective and emotional qualities of the values in which institutions are grounded. This study assumes that organisational members use accounting for instrumental reasons conditioned by objective facts. This study aims to offer new impetus to this literature by taking seriously the nature of institutional value.

Design/methodology/approach
Essay combined with discussion of published work.

Findings
Cognitive misinterpretations of institutional value underplay the force of institutions. One acts upon these not as a matter of cognitive choice but because of beliefs in deeply held values. In the extreme, the value possesses the actor not vice versa. However, because institutional values are ideal and abstract, they can never be fully and incontrovertibly achieved in practice. Certain practices, such as accounting, can come to stand in for the pursuit of the institutional value. In particular contexts, practicing accounting can come to be regarded as pursing institutional values, which makes it an institutional object.

Originality/value
The explication of accounting as an institutional object can show the potential significance of accounting for institutional values, including hybrid values.
Cognitive diversity, creativity and team effectiveness: the mediations of inclusion and knowledge sharing
Authors: Mathuki Evelyn , Zhang Jian 
Published: September 2022

Purpose
This study aims to determine how cognitive diversity at the workplace influences team creativity. In this regard, the authors examined knowledge sharing and team-focused inclusion through which team members’ cognitive diversity was expected to elevate their positive work outcomes.

Design/methodology/approach
A quantitative method is used to accumulate the data. The authors surveyed workers and their respective managers at a single China-based food company. The supervisors rated the outcome variables (creativity and team effectiveness) regarding their employees, whereas employees were asked to rate the cognitive diversity, inclusion and knowledge sharing within the workgroup. The final valid sample size (n = 391) consisted of 137 workgroups with an adequate response rate (62.3%).

Findings
Cognitive diversity is related to team effectiveness but not creativity. The research found that cognitive diversity can increase creativity only through enhanced inclusion and knowledge sharing. Inclusion, likewise, explained the impact of cognitive diversity on effectiveness.

Originality/value
The originality of the current research lies in its contemporary exploration of inclusion and cognitive diversity and their pathways to team creativity and effectiveness. The social capital theory was applied to explain the proposed relationships.
Components of emotion regulation flexibility and psychosis: The association between psychosis‐proneness and context sensitivity
Authors: Bortolon Catherine , Chen Shuquan , Bonanno George A. 
Published: September 2022

AbstractObjectivesEmotion regulation flexibility has been conceptualized as a multi‐componential construct involving context sensitivity, repertoire and feedback responsiveness. Psychosis research has yet to incorporate these new developments in the study of emotion regulation. Thus, we sought to advance even further the knowledge on emotion regulation in psychosis by adopting the emotion regulation flexibility approach as proposed by Bonanno and Burton (Perspectives on Psychological Science, 2013, 8, 591).MethodIn total, 401 participants completed 4 scales assessing the multi‐components of emotion regulation flexibility and psychosis‐proneness.ResultsOur results indicated that Context Sensitivity (i.e., Cue Absence) and Feedback Responsiveness (i.e., Evaluation) were associated with psychosis‐proneness. Cue absence was specifically associated with the positive dimension, while both Cue Absence and Enhancement ability were associated with the negative dimension.ConclusionsOverall, our results suggest that emotional context insensitivity is the most relevant component of regulatory flexibility in the case of psychosis‐proneness. Thus, the disruption in this first step of flexible emotion regulation might be already present in those prone to psychosis. Difficulties in decoding appropriately the contextual cues might further disrupt the other steps of emotion regulation contributing to the psychotic (−like) experiences. This study needs replication in clinical and non‐clinical samples.
Adaptive, maladaptive, neutral, or absent plasticity: Hidden caveats of reaction norms
Authors: Eriksson Martin , Kinnby Alexandra , De Wit Pierre , Rafajlović Marina 
Published: September 2022

AbstractAdaptive phenotypic plasticity may improve the response of individuals when faced with new environmental conditions. Typically, empirical evidence for plasticity is based on phenotypic reaction norms obtained in reciprocal transplant experiments. In such experiments, individuals from their native environment are transplanted into a different environment, and a number of trait values, potentially implicated in individuals' response to the new environment, are measured. However, the interpretations of reaction norms may differ depending on the nature of the assessed traits, which may not be known beforehand. For example, for traits that contribute to local adaptation, adaptive plasticity implies nonzero slopes of reaction norms. By contrast, for traits that are correlated to fitness, high tolerance to different environments (possibly due to adaptive plasticity in traits that contribute to adaptation) may, instead, result in flat reaction norms. Here we investigate reaction norms for adaptive versus fitness‐correlated traits and how they may affect the conclusions regarding the contribution of plasticity. To this end, we first simulate range expansion along an environmental gradient where plasticity evolves to different values locally and then perform reciprocal transplant experiments in silico. We show that reaction norms alone cannot inform us whether the assessed trait exhibits locally adaptive, maladaptive, neutral, or no plasticity, without any additional knowledge of the traits assessed and species' biology. We use the insights from the model to analyse and interpret empirical data from reciprocal transplant experiments involving the marine isopod Idotea balthica sampled from two geographical locations with different salinities, concluding that the low‐salinity population likely has reduced adaptive plasticity relative to the high‐salinity population. Overall, we conclude that, when interpreting results from reciprocal transplant experiments, it is necessary to consider whether traits assessed are locally adaptive with respect to the environmental variable accounted for in the experiments or correlated to fitness.
Etiologies of outpatient medically attended acute respiratory infections among young Ecuadorian children prior to the start of the 2020 SARS‐CoV‐2 pandemic
Authors: Suryadevara Manika , Fajardo Freddy Pizarro , Aponte Cinthya Cueva , Carrillo Aponte Jorge Luis , Prado Esteban Ortiz , Hidalgo Ivan , Bonville Cynthia A. , Torres Irene , Domachowske Joseph B. 
Published: September 2022

AbstractBackgroundImplementation of respiratory virus prevention measures requires detailed understanding of regional epidemiology; however, data from many tropical countries are sparse. We describe etiologies of ambulatory pediatric acute respiratory tract infections (ARTI) in Ecuador immediately preceding the onset of the SARS‐CoV‐2 pandemic.MethodsChildren < 5 years presenting to a designated study site with an ARTI were eligible. Informed consent was obtained. Demographic and clinical data were recorded. A nasopharyngeal swab was collected, processed, and analyzed using multiplex polymerase chain reaction (PCR) for common respiratory pathogens. Rhinovirus/enterovirus positive samples were further characterized by genomic sequencing.ResultsA total of 820 subjects were enrolled in the study between July 2018 and March 2020. A total of 655 (80%) samples identified at least one pathogen. Rhinoviruses (44%) were most common, followed by enteroviruses (17%), parainfluenza viruses (17%), respiratory syncytial virus (RSV) (15%), and influenza viruses (13%). Enterovirus D68 was the most common enterovirus detected and was among the leading causes of bronchiolitis. Seasonal RSV and influenza virus activity were different along the coast compared with the highlands.ConclusionsOngoing regional surveillance studies are necessary to optimize available and emerging pathogen‐specific preventative measures.
Enhanced pyroelectric performance in potassium sodium niobate‐based ceramics via multisymmetries coexistence design
Authors: Huang Yuntao , Xue Haoyue , Zheng Ting , Wu Jiagang 
Published: September 2022

AbstractAchieving excellent pyroelectric performance remains a challenge for lead‐free piezoelectric ceramics. To meet the requirements of both an enhanced pyroelectric coefficient at room temperature and good thermal stability during the encapsulation of pyroelectric devices, (1–x)K0.48Na0.52NbO3–xBi0.5Ag0.5ZrO3–0.2%Fe2O3 (KNN–BAZ–Fe) lead‐free ferroelectric ceramics with high Curie temperatures were prepared to obtain improved pyroelectric performance via the coexistence of multiple symmetries. The variation of BAZ content led to the formation of rhombohedral–orthorhombic–tetragonal phase boundary and promoted grain growth, resulting in the best pyroelectric coefficient (p = 5.09 × 10−4 C m−2°C−1) and enhanced figures of merit (Fi = 0.2084 × 10−9 (m V−1), Fv = 0.0142 m2 C−1, Fd = 0.0947 × 10−4 Pa−1/2, and Fe = 17.66 J m−3 K−2) for infrared (IR) detection when x = 0.05. The room‐temperature pyroelectric coefficient obtained in this study is approximately four times that of the pure KNN ceramic and is the maximum value reported for niobate‐based piezoelectric ceramics. Moreover, compared with the poor thermal stability of barium titanate‐ and bismuth sodium titanate‐based ceramics because of their ultralow Curie temperature or thermal depolarization temperature, the ceramics investigated here exhibit much better thermal stability because of their high Curie temperature (TC > 300°C) and diffused phase‐transition behavior, making them more adaptable for practical applications. These results suggest that KNN–xBAZ–Fe ceramics are attractive candidates for applications in the field of IR sensors.
Strategic Financial Management Part II: Seasoned Equity Offerings, Corporate Payout Policy, and the Case of Regulated Utilities
Authors: Fu Fangjian , Smith Clifford 
Published: September 2022

As discussed in the predecessor to this article that came out roughly two years ago, each of today's three dominant academic theories of capital structure has trouble explaining the financing behavior of public companies making seasoned equity offerings (SEOs) of their own stock. In conflict with the tradeoff theory, the authors' analysis of some 7,000 SEOs by U.S. industrial companies during the period 1970‐2017 finds that the vast majority, or roughly 80%, of them had the effect of moving the companies away from, rather than toward, their target leverage ratios. Inconsistent with the pecking order theory, SEO issuers have tended to be financially healthy companies with considerable unused debt capacity. And at odds with the market‐timing theory, SEOs appear to be driven more by the capital requirements associated with the large investment projects that tend to follow them than by favorable market conditions and overvalued stock prices.Nevertheless, consistent with the tradeoff theory, the authors also find that SEO issuers tend to follow their stock offerings with one or more debt offerings that have the effect of raising their leverage back toward their targets. And whereas all of the three theories are “single‐period models” suggesting some degree of shortsightedness and “opportunism” by financial managers, the authors' findings present a picture of long‐run‐value‐maximizing strategic management of corporate capital structures—one that takes account of the company's current leverage in relation to its longer‐run target, investment opportunities, and long‐term capital requirements, and the costs and benefits associated with alternative sequences of financing transactions.Building on their earlier article, the authors extend their analysis to examine the payout and well as leverage and investment decisions of SEO issuers—and expand their sample of some 7,000 industrial issuers to include another 1,500 SEOs by regulated utilities. In the wake of the SEOs, both dividends and repurchases tend to increase; but the payout rates for utilities were almost eight times higher than for industrials, and overwhelmingly take the form of dividends rather than buybacks.In the final sections of the article, the authors first attempt to explain the negative stock price reactions to the announcements of SEOs, and then speculate about the causes of the even more negative, and puzzling, long‐run stock returns to industrial, but not utility, SEO issuers.
Texas Private Equity Conference 2022: Session I: The State of and Prospects for U.S. Private Equity
Authors: Hall Rich , Lee Kewsong 
Published: September 2022

Kewsong Lee, CEO of the Carlyle Group was interviewed by Rich Hall, Chief Investment Officer of UTIMCO. From his vantage point at Carlyle overseeing 300 portfolio companies, Lee sees US economic growth as positive but decelerating while inflation continues to be high. So far, Carlyle‐owned firms have been able to pass through higher costs to their consumers although the expected Fed tightening would reduce asset values and general confidence.Lee identified the international focus on climate change and achieving a “net‐zero” CO2 emissions level as a secular change. He warned that decarbonizing will be expensive and difficult to achieve and that divesting of carbon producing assets offered no solution. Private equity firms make their money by improving the operations of the companies they buy and not through financial engineering, according to Lee.Lee cautioned listeners that a forty year long trend of declining interest rates is now reversing. This will have consequences for the real economy. Nevertheless, Lee emphasized, one should not underestimate the power of companies and technology to improve productivity. Relatively modest rate increases will not damage Carlyle's ability to buy companies as money is available and the leveraged finance markets are “wide open.”Despite his industry's success, lee said that PE industry has “done a very bad job in helping the outside world appreciate who we are and what we do.” Accordingly, the PE industry must become becoming more stakeholder focused, and more socially comprehensive and aware, while also generating high returns.
After the Tax Breaks Fade: What Executives Need to Know About Transfer Pricing
Authors: Young S. David 
Published: September 2022

Transfer pricing policies have traditionally been driven by a desire to limit taxes by shifting profits from high‐ to low‐tax jurisdictions. Though such practices will no doubt continue, recent changes in public policy, most notably the influence of the OECD's Base Erosion and Profit Shifting initiative, have rendered tax savings more difficult to achieve. But also working in this direction is the tax treaty agreed to by 136 countries in October 2021 mandating a minimum 15% corporate tax rate. The treaty was pushed largely as a reaction against abusive transfer pricing practices.But another economic consequence of transfer pricing, one that is often ignored in practice, appears to be as important than ever—namely, the agency costs associated with conflicts of interests and incentives between corporate managers and owners. Apart from tax effects, when companies get transfer pricing wrong—that is, when the prices are too high or too low relative to opportunity cost—value‐maximizing cooperation across business units tends to be discouraged, resulting in excessive reliance on outsourcing. This article discusses the steps companies can take to limit such agency conflicts and the associated costs.
Plowback in the Constant‐Growth DCF Model
Authors: Canessa James L. , Jarrell Gregg A. 
Published: September 2022

Valuation experts have recommended using the finance formula equating real growth in net cash flows (g) to the plowback rate (k) times the real return on investment (r) as a more reasonable basis for estimating plowback in the steady‐state perpetuity period of the standard value‐driver DCF formula. Unfortunately, practitioners make two errors when estimating implied plowback as k = g ÷ r. The first error is to use the incorrect nominal formula k = G ÷ R that is still found in finance and valuation textbooks. The second error arises because there are two ways to define plowback in the value‐driver DCF model. The problematic traditional definition measures plowback ratio as a function of accounting NOPAT (before it has been transformed into cash NOPAT by deducting incremental working capital), thereby including in the numerator not only net new investment, but also changes in incremental working capital. The authors call this accounting plowback, and show why it is generally inappropriate to estimate implied accounting plowback using the formula k = g ÷ r. The authors explain in detail why the cash plowback presented in Bradley Jarrell (2008) is generally appropriate for estimating implied plowback and why accounting plowback is more problematic in this application.
Uncertainty in Capital Budgeting: Five Particular Safety‐(or Danger‐) Margins from the NPV Formula
Authors: Miller Richard A. 
Published: September 2022

The primary approaches for evaluating prospective capital projects, which are investments (outlays) with future financial benefits, are net present value (NPV) and the internal rate of return (IRR), both based on the discounted expected positive and negative cash flows. The NPV formula can be used to provide three additional insights into the evaluation of prospective investment opportunities: normal profit, economic (discounted) payback (or breakeven) period, and maximum investment cost.A review of over two centuries of discussion of capital budgeting techniques reveals no discussion of two alternative approaches and little discussion of a third. This note explores the evolution of capital budgeting techniques, and explains with examples these variations of the NPV formula as additional approaches to evaluating inherently uncertain investment decisions. The formula can be used to calculate “safety‐margins” (also “danger‐margins”) in evaluating potential investments.