bluuebunny/crossref_metadata_2025_split huggingface dataset:
Determinants of time-varying equity risk premia in an emerging market
Authors: Candemir Işıl , Karahan Cenk C. 
Published: October 2022

PurposeThis study aims to document the time varying risk premia for market, size, value and momentum factors for an emerging market using a sophisticated conditional asset pricing model. The focus of this study is Turkish stock market denominated in local currency with its peculiar risk premia.Design/methodology/approachThe authors employ Gagliardini et al.'s (2016) econometric method that uses cross-sectional and time series information simultaneously to infer the path of risk premia from individual stocks.FindingsUsing this methodology, the authors assess several conditioning information and conclude that local dividend yield, inflation and exchange rates have the most explanatory power. The authors document the time varying risk premia in Turkey over three decades.Originality/valueExisting studies on dynamic estimation of risk premia lack a consensus as to which state variables should be included and to what extent they impact the magnitude of the premium. The authors extend the conditioning information set beyond the ones existing in the literature to determine variables that are specifically important for an emerging market.
The production inefficiency of US electricity industry in the face of restructuring and emission reduction
Authors: Nguyen Manh-Hung , Le Chon Van , Atkinson Scott E. 
Published: October 2022

PurposeThe paper investigates the production inefficiency of the US electricity industry in the wake of restructuring and emission reduction regulations.Design/methodology/approachThe study estimates a multiple-input, multiple-output directional distance function, using six inputs: fuel, labor, capital and annualized capital costs of sulfur dioxide (SO2), nitrogen oxides (NOX) and particulate removal devices, two good outputs – residential and industrial-commercial electricity and three bad outputs – SO2, carbon dioxide (CO2) and NOX emissions.FindingsThe authors find that restructuring in electricity markets improves deregulated utilities' technical efficiency (TE). Deregulated utilities with below-average NOX control equipment tend to invest less in these devices, but above-average utilities do the opposite. The reverse applies to particulate removal devices. The whole sample spends more on NOX, particulate and SO2 control systems and reduces its electricity sales slightly. Increased investments in SO2 and NOX control equipment do not reduce SO2 and NOX emissions, but expansions of particulate control systems cut down SO2 emissions greatly. Stricter environmental regulations have probably shifted the production frontier inwards and the utilities farther from the frontier over time.Practical implicationsRestructuring and environmental regulations do not make all utilities invest more in emission control systems. The US government should devise other schemes to achieve this goal.Originality/valueThe paper unveils heterogeneous reactions of US electric utilities in the wake of restructuring and emission regulations.
Accounting fraud in light of organismic integration theory
Authors: Orth Caroline de Oliveira , Marrone Daniela D’Incao , Macagnan Clea Beatriz 
Published: October 2022

Purpose
This systematic literature review aims to identify how literature approaches motivations for committing fraud in financial statements and presents a framework on these motivations in the light of organismic integration theory (OIT).

Design/methodology/approach
Therefore, initially, 251 articles were analyzed. Through a systematic review of the literature, 25 were submitted to content analysis.

Findings
The findings suggest that the OIT explains motivational processes neglected by traditional theories, such as the fraud triangle and agency theory. Both theories consider that all human beings are utilitarian by nature. The authors expect that the better we understand the motivational factors that contribute to the large-scale endorsement of immoral behavior, it would be easier to prevent accounting fraud incidents.

Research limitations/implications
This work went to the limit of the proposition of premises; however, other authors can be to advance to the empirical tests.

Practical implications
So, different people have different motivations for committing fraud. For this reason, it is important that organizations, auditors, regulatory and professional bodies that are engaged in combating such dysfunctional behaviors seek to know more deeply whether people are more externally or internally motivated.

Social implications
This recognition will make it possible to design adequate rules and controls, rather than assuming that everyone is equal, and will be discouraged from committing fraud only when there is a severe punishment associated with it.

Originality/value
This study adds to the stream of scholars who analyze fraud from a broader perspective than the assumption that all beings are rational and seek to maximize their well-being. However, to the best of the authors’ knowledge, this is the first study to analyze the phenomenon of fraud from the perspective of the OIT.
A window to peace and tolerance or otherwise: a multi-perspective approach to curriculum analysis
Authors: Khilji Gulab , Jogezai Nazir Ahmed 
Published: October 2022

Purpose
The purpose of this study is to analyze the views of educators regarding the constructs of the history curriculum to determine whether history education is usually used for polarization and negative identity enactment or for positive purposes such as tolerance, peace and social justice.

Design/methodology/approach
This study used a qualitative approach, using focus group discussions as a means of data collection. The data were coded deductively based on the preconceived constructs of the Korostelina (2013) model.

Findings
This study found that history education in Pakistan is generally used for national identity formation, which forces manipulation of historical facts and accounts. This study identifies apprehensions that upon knowing the true historical accounts in the later stages of life, students may react adversely to the formed narratives, which may cause further polarization.

Research limitations/implications
This study has significant implications for future researchers, curriculum developers, educators and policy actors.

Originality/value
This study is notable for providing a holistic investigation into the usefulness of history curricula in the context of peacebuilding. In nations where intolerance is prominent, such as Pakistan, the history curriculum can serve to transform people’s perceptions of history. This study offers insights into making the history curriculum more meaningful by offering insights and a way forward to help break down binaries and promote peace and harmony.
The best person for the job is the most qualified, right? An experimental study about Islamophobia in hiring practices
Authors: El Maohub Yassmeen , Rangelov Natalie , Suggs L. Suzanne 
Published: October 2022

Purpose
Islamophobia is a growing social problem that leads to the discrimination of Muslims. Using Group Conflict Theory and the Integrated Threat Theory as the theoretical frameworks, this study aims to measure the presence of Islamophobia in the hiring practices of the most southern state of Switzerland.

Design/methodology/approach
An experimental formative research study was conducted with employees. Based on CVs for two positions, back-office and front-office, candidates were selected for interviews and reasons were provided. Two variables were manipulated to represent the “Muslim appearance” on the CVs: the picture and the name. A content analysis of reasons was conducted in addition to descriptive statistics of survey responses.

Findings
A negative perception of Muslim candidates emerged from the answers with a clear difference between the two scenarios: candidates perceived to be Muslim were not rejected from the back-office position, but they were from the front-office position.

Social implications
Results demonstrate that hiring practices in Ticino Switzerland are, in some cases, based on a prejudicial attitude. As long as Muslims were “not seen as Muslims to the customers,” they were judged as acceptable for the job. This has implications for social marketing research and practice aimed to change this discrimination behavior. A next step could be to understand if it is fear of Muslims or fear of what the public might think of Muslims that cause the selection difference between the two jobs. Systems-wide and macro level social marketing research is well suited to investigate such problems and test solutions, in a local context, following the methodology used in this study.

Originality/value
A disturbing escalation of the phenomenon of Islamophobia has emerged across the globe. This paper examines a fundamental issue in equity and prosperity, which is equal opportunity for employment. Using experimental design, the authors find that discrimination exists in hiring practices, which is a problem that social marketing is well equipped to address.
Social effects of joint R&D: the role of learning and accumulation of capacities
Authors: Verre Vladimiro , Milesi Darío , Petelski Natalia 
Published: October 2022

Purpose
Joint research is pointed out by the literature as a potentially virtuous cooperation scheme to generate learning in the public sphere and beneficial effects in society. The purpose of this study, based on the Argentine experience in the COVID-19 pandemic, is to analyze the network of capacities, relationships and effects generated, over time, by a series of projects financed by the State in 2010, to clarify the link between learning effects and social effects.

Design/methodology/approach
A qualitative methodology focused on the multiple case study method was used. Each case covers joint R&D projects financed 10 years ago by the state that subsequently led to different solutions for COVID-19.

Findings
The work identifies a public learning process that integrates both industry’s contributions and the intellectual dimension of economic benefits and their translation into specific capabilities; conceptualizes the capacities accumulation process as a multiplier of social effects (direct and indirect) that emerge as knowledge is reused; identifies the articulation between different schemes as a condition for learning effects and social effects to manifest over time.

Originality/value
An aspect not studied in the literature is addressed, the relationship between the learning process induced by joint research, in terms of capabilities, and the social effects specifically generated over time. This is taking place in a context, such as the COVID-19 pandemic, where calls from the scientific and academic community to promote science–industry cooperation are multiplying.
Phenothiazine- isophorone dyes (D–π–A and A–π–D–π–A): synthesis, electronic properties and DFT computational study
Authors: A.M. Al-Zahrani Fatimah 
Published: October 2022

Purpose
This paper aims to prepare a new donor–π–acceptor (D–π–A) and acceptor–π– D–π–A (A–π–D–π–A) phenothiazine (PTZ) in conjugation with vinyl isophorone (PTZ-1 and PTZ-2) were designed and their molecular shape, electrical structures and characteristics have been explored using the density functional theory (DFT). The results satisfactorily explain that the higher conjugative effect resulted in a smaller high occupied molecular orbital–lowest unoccupied molecular orbital gap (Eg). Both compounds show intramolecular charge transfer (ICT) transitions in the ultraviolet (UV)–visible range, with a bathochromic shift and higher absorption oscillator strength, as determined by DFT calculations.

Design/methodology/approach
The produced PTZ-1 and PTZ-2 sensors were characterized using various spectroscopic methods, including Fourier-transform infrared spectroscopy and nuclear magnetic resonance spectroscopy (1H/13CNMR). UV–visible absorbance spectra of the generated D–π–A PTZ-1 and A–π–D–π–A PTZ-2 dyes were explored in different solvents of changeable polarities to illustrate positive solvatochromism correlated to intramolecular charge transfer.

Findings
The emission spectra of PTZ-1 and PTZ-2 showed strong solvent-dependent band intensity and wavelength. Stokes shifts were monitored to increase with the increase of the solvent polarity up to 4122 cm−1 for the most polar solvent. Linear energy-solvation relationship was applied to inspect solvent-dependent Stokes shifting. Quantum yield (ф) of PTZ-1 and PTZ-2 was also explored. The maximum UV–visible absorbance wavelengths were detected at 417 and 419 nm, whereas the fluorescence intensity was monitored at 586 and 588 nm.

Originality/value
The PTZ-1 and PTZ-2 dyes leading to colorimetric and emission spectral changes together with a color shift from yellow to red.
Interpersonal dimensions of self-criticism: exploring nuanced social processes through vignettes in interpretative phenomenological analysis
Authors: Winzenried Caroline , Coburn Jennifer 
Published: October 2022

PurposeThe purpose of this study was twofold: to explore the everyday experiences and interpretations of verbalised self-criticism in emergent adult males (ages 18–25) in social contexts and, secondly, to explore the utilisation of vignettes in phenomenological research exploring social processes.Design/methodology/approachFour Australian male participants participated in semi-structured interviews to share the participants' experiences and sense-making of self-criticism in social contexts. Vignettes of verbalised self-criticism were used to prompt attentive reflection. Interpretative phenomenological analysis was used to analyse the data.FindingsFour superordinate themes emerged from participant responses: (1) searching for context, (2) self-improving or self-attacking, (3) self-criticism as a social tool, and (4) engaging and distancing responses.Originality/valueThis study provides useful insights into how verbalised self-criticism in social contexts was experienced by four emergent adult males. Furthermore, this study provides a working example of how vignettes can be used within an interpretative phenomenological analysis frame to prompt attentive reflection on sensitive, nuanced social phenomenon. Implications for future research are discussed. Further research could use this study's findings to explore female responses to verbalised self-criticism and potential causality between contextual factors and the nature of responses.
Democracy and access to finance in developing countries
Authors: Farooq Omar , Aktaruzzaman Khondker 
Published: October 2022

PurposeThe aim of this paper is to document the effect of democracy on the financing constraints faced by private firms.Design/methodology/approachThis paper uses the data from the World Bank's Enterprise Surveys to test the arguments presented in this paper in a large sample of private firms from 92 developing countries.FindingsThe results show that firms headquartered in more democratic countries have better access to finance than firms headquartered in less democratic countries. The findings are robust to the comprehensive inclusion of relevant controls and to a number of sensitivity tests. The authors' findings highlight an important channel through which democracy can affect the business environment of a country.Originality/valueThe authors believe that this paper is an initial attempt to document the effect of democracy on the financing constraints faced by private firms.
Anisotropic 4D seismic response inferred from ultrasonic laboratory measurements: A direct comparison with the isotropic response
Authors: Asaka Michinori 
Published: October 2022

AbstractPore‐pressure depletion causes changes in the triaxial stress state. Pore‐pressure depletion in a flat reservoir, for example, can be reasonably approximated as uniaxial compaction, in which the horizontal effective stress change is smaller than the vertical effective stress. Furthermore, the stress sensitivity of velocities can be angle‐dependent. Therefore, time‐lapse changes in reservoir elastic anisotropy are expected as a consequence of production, which can complicate the interpretation of the 4D seismic response. The anisotropic 4D seismic response caused by pore‐pressure depletion was investigated using existing core velocity measurements. To make a direct comparison between the anisotropic 4D seismic response and the isotropic response based only on vertical velocities, pseudoisotropic elastic properties were utilized, and the two responses were compared in terms of a dynamic rock physics template. A comparison of the dynamic rock physics templates indicates that time‐lapse changes in reservoir elastic anisotropy have a noticeable impact on the interpretation of 4D seismic data. Changes in anisotropy as a result of pore‐pressure depletion cause a time‐lapse amplitude variation with offset response as if there is a reduction in VP/VS (i.e., pseudoisotropic VP/VS decreases), although the vertical VP/VS increases. The impact of time‐lapse changes in anisotropy on the amplitude variation with offset gradient was also investigated, and the time‐lapse anisotropy was found to enhance changes in the amplitude variation with offset gradient for a given case.
Reciprocal bark exchange helps to disentangle tree species‐dependent bark and wood trait effects on invertebrate diversity
Authors: Chang Chenhui , Berg Matty P. , van Logtestijn Richardus S. P. , Zuo Juan , Lin Li , Bom Cynthia , Wolters Jesper , Biesbroeck Maarten , de Ruijter Pepijn , Hefting Mariet M. , Sass‐Klaassen Ute , Cornelissen Johannes H. C. 
Published: October 2022

Abstract

Previous studies showed that bark cover at early‐decay stage had profound control on the invertebrate assemblages of bark and wood, with possible consequence for the decomposition process. However, previous experimental designs could not disentangle how bark versus wood traits affect the invertebrate assemblage process in bark and/or wood separately because wood traits of different tree species may vary independently from bark traits. Furthermore, we do not know whether such tree species‐specific bark trait effects are still influential at mid‐decay stage.

To unravel whether and how bark and wood traits influence invertebrate communities in tree logs at mid‐decay stage, we introduce reciprocal bark transplantation within pairs of different tree species as a new method. We applied this method to two pairs of phylogenetically contrasting species of gymnosperms (pair I: Araucaria araucana and Cryptomeria japonica, pair II: Picea abies and Thuja plicata) and another gymnosperm (Chamaecyparis lawsoniana) set as disturbance control to test for potential bark manipulation artefacts on invertebrate community composition.

Our bark exchange experiment revealed that both bark and wood host abundant and divergent subsets of invertebrates on mid‐decay logs of different tree species. We further documented that the invertebrate community composition was predominantly shaped by the traits of host tissue per se, while also being significantly but less strongly affected by the traits of the other tissue, that is, the adjacent bark or wood. Our results indicated that bark trait effects faded with time and how long bark trait effects persist greatly depends on bark thickness.

Synthesis. Our study suggests that maintaining deadwood heterogeneity related to variation between tree species and bark versus wood, is important for nursing a large biodiversity of invertebrates. Combined with bark removal methodology, our bark exchange method can be further extended to more decay stages and more forest biomes to track bark trait effects and bark induced priority effects on deadwood decomposition, and its associated invertebrate and microbial communities.
Uptake of inorganic and organic phosphorus compounds by two marine sponges and their associated bacterial communities in aquaria
Authors: Jonas Lauren , Hill Russell 
Published: October 2022

AbstractMarine sponges are abundant filter‐feeders in benthic ecosystems and many host copious microorganisms. Sponges and their symbionts have emerged as major players within marine biogeochemical cycles, facilitating uptake and release of carbon, nitrogen, and sulfur. Sponge holobionts' role in transforming dissolved carbon and nitrogen is well established; however, the same depth of understanding has not yet been extended to phosphorus. In this aquaria‐based study, 32P‐labelled orthophosphate and ATP were used to determine that two sponges, Lendenfeldia chondrodes and Hymeniacidon heliophila, both take up ambient dissolved inorganic phosphate (DIP) and dissolved organic phosphorus (DOP). Subsequent genetic analyses and chemical extraction showed that sponge symbionts have the potential to synthesise polyphosphate (poly‐P) and that this energy‐rich form of stored phosphorus is present in both sponges. L. chondrodes, an oligotrophic sponge with a microbiome dominated by cyanobacteria, stores more phosphorus as poly‐P (6%–8% of total phosphorus) than H. heliophila (0.55%), a eutrophic sponge with low cyanobacterial abundance. DIP/DOP uptake, as well as poly‐P storage, may be driven by two factors: cyanobacterial abundance and nutrient availability. Considering their prevalence in phosphorus‐limited ecosystems and their ability to pump large amounts of seawater, sponge holobionts are likely to be key players within benthic phosphorus cycles.
The effect of oral refeeding compared with nasogastric refeeding on the quality of care for patients hospitalised with an eating disorder: A systematic review
Authors: Bendall Cassandra , Taylor Nicholas F. 
Published: October 2022

AbstractAimThe aim of this systematic review was to compare the benefits and harms of nasogastric and oral‐based refeeding on the quality of care, including effectiveness, safety, and patient experience, for patients hospitalised with an eating disorder.MethodsA systematic search for studies measuring comparative data between nasogastric and oral refeeding methods was conducted in August 2021. Title and abstracts and remaining full texts were screened by both authors. Risk of bias was evaluated using the PEDro scale, and overall quality of evidence was assessed using the Grading of Recommendations, Assessment, Development and Evaluation narrative synthesis.ResultsSeven studies (one randomised controlled trial, five non‐randomised studies of interventions, and one qualitative study) with 917 participants were included. There was low certainty evidence that nasogastric refeeding resulted in no difference or a small increase in weekly weight gain, and moderate certainty of greater total weight gain, and very low certainty of increased length of stay compared to oral refeeding. There was no difference or a small increase in discharge weight and body mass index with nasogastric refeeding compared to oral refeeding. No serious adverse events were reported.ConclusionPatients selected for nasogastric refeeding have a longer duration of illness and lower admission weight, making it difficult to determine which refeeding approach is superior. However, the lack of clear difference in weekly weight gain and the lack of reported harms suggests that other factors such as the normalisation of eating behaviour may be taken into account when choosing the most appropriate refeeding method.