bluuebunny/crossref_metadata_2025_split huggingface dataset:
Auditors' response to regulators during COVID-19: disclosures of key audit matters
Authors: Rainsbury Elizabeth , Bandara Saman , Perera Ahesha 
Published: November 2022

PurposeNew Zealand regulatory bodies guided preparers and auditors of financial statements to deal with potential COVID-19 impacts on the financial statements and audit procedures. This study provides evidence of auditors' response to the impact of COVID-19 on the reporting of key audit matters (KAMs) in audit reports of listed companies in New Zealand. The purpose of this paper is to address this issue.Design/methodology/approachA sample of 50 New Zealand listed companies was selected to compare the KAMs in 2019 (pre-COVID-19) and 2020 (during COVID-19). The study uses content analysis to evaluate the KAMs’ disclosures and descriptive analysis to examine the differences between 2019 and 2020 in terms of the auditor type, industry sector and accounting standards.FindingsAuditors responded positively to the request from regulators to communicate the impacts of COVID-19. The findings show an increase in the amount and length of KAMs in 2020 compared to 2019, with 82% of companies and 61% of KAMs reporting the impact of COVID-19. The real estate and information technology sectors disclosed more on the impact than other sectors. In analysing the KAMs, accounting standards for inventories, property plant and equipment, impairment of assets, investment property, revenue from contracts with customers and leases were highly affected by COVID-19.Practical implicationsThe findings support regulators to evaluate how well auditors communicated matters relating to COVID-19 in the audit report. Also, the findings will help standard setters to identify key accounting standards affected by COVID-19 of KAMs and provide insights to users on how the KAM reporting enhances communicative value during the pandemic.Originality/valueThe current study captures the impact of COVID-19 on the reporting of KAMs by comparing changes before and during the pandemic.
The influences of organizational contexts on business continuity management
Authors: Vanichchinchai Assadej 
Published: November 2022

PurposeThis research examines the influences of organizational contexts (i.e. firm size, international level, tier level, export level, product brand and IATF 16949 - an international quality management certification in the automotive industry) on business continuity management (BCM) (i.e. leadership, strategy, planning, application and maintenance).Design/methodology/approachData were collected from 216 automotive parts manufacturers in Thailand. Regression analysis was used to test hypotheses.FindingsThe study found that firm size, international level, tier level, export level and product brand had significant positive impacts on overall BCM and every component, except for the insignificant effect of tier level on strategy. IATF 16949 had insignificant impacts on overall BCM and all components, except for maintenance.Originality/valueThis is one of the first research studies to investigate the influences of organizational characteristics on business continuity management.
Is there a theory of supply chain resilience? A bibliometric analysis of the literature
Authors: Castillo Cristian 
Published: November 2022

PurposeThis study aims to identify the past, present and future lines of research in the supply chain resilience (SCRES) literature and to answer the question of whether resilience is “just another” supply chain (SC) concept or if it constitutes its own theory.Design/methodology/approachThis study involves a bibliometric analysis of 1,596 research articles published in the Web of Science Core Collection™ database between 2004 and 2021, with a focus on: publications and citations per year, co-citations of articles and authors, co-occurrences of the keywords used and thematic development. Seven SCRES experts have also analysed and discussed the research results.FindingsThe results show how resilience has become one of the main thematic blocks of SC research in the aftermath of the COVID-19 pandemic, with a 62.04% increase in academic publications. Despite the abundant literature, there is still no overarching theory of SCRES. One possible hindrance to the creation of such a theory is the variety of existing definitions and models of SCRES. This research identifies this as a shortcoming that future studies should address. As the results show, the combination of SCRES with other fields, such as engineering and ecology, can help in constructing a global theory of SCRES.Originality/valueBibliometric analysis is used to confirm the SCRES literature gap in the development of an overarching theory, although resilience constitutes one of the main thematic blocks of the SC literature.
Beyond QALYs and DALYs: factoring in the well-being effects of dietary supplementation with omega-3 fatty acids in dry eye syndrome
Authors: Mendoza Roger Lee 
Published: November 2022

PurposeThis study aims to explore the use and relevance of WALYs (well-being-adjusted life years) in light of the utilitarian premises of neoclassical economics that continue to dominate health outcomes evaluation. QALYs (quality-adjusted life years) and DALYs (disability-adjusted life years) measure longevity and quality of life in terms of purely health-related aspects and outcomes of medical interventions. However, evaluative questions of subjective well-being may be equally important in comparing outcomes and cost-effectiveness of these interventions.Design/methodology/approachA two-phase online search strategy for refereed research on dry eye treatment with omega-3 fatty acids (omega-3s) was adopted. Phase I aimed to identify and contrast clinical parameters of efficacy in omega-3 dietary supplementation. Phase II aimed to find a preference-based, multi-attribute utility instrument specific and sensitive enough to dry eye and its consequences on patients’ subjective well-being. We then illustrate how WALYs can be conceptualized and calculated based on the search results.FindingsEmpiric therapies like omega-3s can be assessed in terms of reducing or relieving symptomatic discomfort and pain, and enabling the patient to enjoy life and derive satisfaction from daily activities. We find in VisQoL (Vision and Quality of Life Index) a viable alternative to conventional multi-attribute utility instruments, including those typically used in QALY and DALY calculations. Clinical efficacy indices of dry eye can be linked to VisQoL’s quality of life dimensions. Differently weighted outcomes can be aggregated. And WALYs per patient per year can be computed by scaling aggregated outcomes to match the WALY rating scale. The implications of subjective well-being for both patient and society can thus be approached from a broader and richer perspective.Originality/valueTo the best of our knowledge, this is the first study of its kind in pharmaceutical outcomes valuation and marketing. It offers a framework for analyzing life satisfaction and well-being among dry eye patients under treatment. It is also the first to use and adapt a multi-attribute utility measure to treatment outcomes of omega-3s in ocular diseases, from which this study suggests WALYs may be computed. However, it does not suggest that WALYs should supplant QALYs and DALYs in evaluating health outcomes. Medical economics is enriched if alternative methods of outcomes evaluations can help fill in the gaps in existing paradigms and do so by accounting for other effects of condition-specific interventions. Costs and benefits of interventions to the individual and society can then be valued not just more effectively, but also more equitably.
Effect of social capital and transaction cost on multifaceted opportunism in manufacturer-supplier relationship
Authors: Mungra Yogesh , Yadav Prabhat Kumar 
Published: November 2022

Purpose
A successful relationship between manufacturer and supplier is vital for the pursuit of mutual benefits, which can be affected by one of the partners’ opportunistic behavior, causing disequilibrium in the existing relationship. The extant research has mainly focused on opportunism as a single phenomenon rather than the detectable strong form and unnoticeable weak form of opportunistic behavior in an exchange relationship that affects the relational outcomes in various ways. This study aims to contribute toward explaining the effect of economic and social forces on a strong and a weak form of opportunism and, in turn, its impact on relational outcomes in manufacturer-supplier relationships.

Design/methodology/approach
A sample of 361 manufacturers was drawn randomly using a sampling frame from the western part of India. The authors used covariance-based structural equation modeling to support the proposed model empirically. The authors examined the effect of social capital and transaction cost dimensions on different forms of a supplier’s opportunism.

Findings
All three dimensions of social capital have a different impact on both the forms of a supplier’s opportunism in the relationship. The authors found that social capital moderates the relationship between transaction-specific investments on a weak form of opportunism, while social capital is more valuable in curbing opportunism due to the effect of environmental uncertainty and behavioral uncertainty. The authors found that the supplier’s weak form of opportunism than the strong form has a more amplifying effect on governance costs.

Originality/value
This research contributes in three different ways. First, it inquires about the direct effect of transaction cost dimensions and social capital dimensions on a supplier’s multifaceted opportunism (strong form and weak form) in the manufacturer-supplier relationship. Second, it investigates the moderating effect of social capital on the relationship between transaction cost dimensions and forms of supplier opportunism. Third, the weak form of a supplier’s opportunism affects more significantly than the strong form of opportunism on governance costs.
Determining the best ship loading strategy during military deployments
Authors: Longhorn Dave C. , Baybordi Shelby V. , Van Dyke Joel T. , Winter Austin W. , Jakes Christopher L. 
Published: November 2022

PurposeThis study aims to examine ship loading strategies during large-scale military deployments. Ships are usually loaded to a stowage goal of about 65% of the ship's capacity. The authors identify how much cargo to load onto ships for each sailing and propose lower stowage goals that could improve the delivery of forces during the deployment.Design/methodology/approachThe authors construct several mixed integer programs to identify optimal ship loading strategies that minimize delivery timelines for notional, but realistic, problem variables. The authors study the relative importance of these variables using experimental designs, regressions, correlations and chi-square tests of the empirical results.FindingsThe research specifies the conditions during which ships should be light loaded, i.e. loaded to less than 65% of total capacity. Empirical results show cargo delivered up to 16% faster with a light-loaded strategy compared to fully loaded ships.Research limitations/implicationsThis work assumes deterministic sailing times and ship loading times. Also, all timing aspects of the problem are estimated to the nearest natural number of days.Practical implicationsThis research provides important new insights about optimal ship loading strategies, which were not previously quantified. More importantly, logistics planners could use these insights to reduce sealift delivery timelines during military deployments.Originality/valueMost ship routing and scheduling problems minimize costs as the primary goal. This research identifies the situations in which ships transporting military forces should be light loaded, thereby trading efficiency for effectiveness, to enable faster overall delivery of unit equipment to theater seaports.
Understanding customers’ interactive experience in immersive performing art: a narrative transportation perspective
Authors: Wu Xuanjin , Zhang Meng , Shi Si 
Published: November 2022

Purpose
The increasing popularity of immersive activities (e.g. immersive performing art (IPA) at tourism destinations calls for the need to understand customers’ immersive experiences and its impact on their attitudes and behavioral intentions. This study aims to conceptualize customers’ interactive experience in IPA and systematically examine how interaction in IPA experience shapes customers’ word-of-mouth (WOM) intention and thus generates business values for destination managers.

Design/methodology/approach
A two-step mixed-methods approach was used. The qualitative study was adopted to identify the salient dimensions of interaction in IPA experience and develop a context-specific measurement scale. Structural equation modeling approach was applied to test the theoretical model using partial least squares 3.3.0.

Findings
The results indicated that the three dimensions of interaction in IPA experience (i.e. parasocial interaction, narrative interaction and environmental interaction) are positively related to customers’ experiences of narrative transportation and self-expansion related to the IPA, which further influence their WOM intention.

Originality/value
This study considers IPA as an emerging form of immersive tourism activities and conceptualizes its interactive nature, and contributes to the understanding of how customers’ interactive experience helps them construct meanings through narrative transportation, and offers valuable guidance for IPA designers and destination management organizations.
When the stars align: how to accelerate the implementation of human capital strategies through multi-project initiatives
Authors: Holland Amanda 
Published: November 2022

Purpose
This paper aims to demonstrate why a people-focused strategy is vital to ensuring the successful implementation of large-scale organizational change initiatives.

Design/methodology/approach
This paper shares insights gained from the creation of a “Program Acceleration Office,” which saw the bringing together of 15 different organizations and aligning their implementation of workforce-related policies and procedures to foster employee buy-in and to care for the different needs of the individuals in these organizations. This aimed to support the transition of government employees in the State of Alaska to a remote and hybrid working environment as a result of the COVID-19 pandemic.

Findings
Project managers are motivated to ensure the successful implementation of their projects. This creates a powerful internal focus, i.e. what is happening at a project-level. However, when an organization requires a multi-project, multidisciplinary program of activity, this internal focus can become a derailer with opportunities missed to optimize total resource utilization, reduce overall program costs, minimize organizational disruption and appropriately synchronize or sequence implementation. The creation of a dedicated “Program Acceleration Office” enabled the State of Alaska to implement broad, transformational changes to the fundamental way work was accomplished. The multi-projects were centered around human capital strategies, and this meant focusing on ensuring the workforce have a positive experience during and after this transition so that the changes would be sustainable.

Originality/value
By prioritizing workforce involvement through this multi-project, collaborative approach, complex workforce-related projects have a better chance of success. The findings will help organizations accelerate this implementation and return on investment of synchronous, complex, multi-project, multidisciplinary programs.
Angiotensin receptor blockade with olmesartan alleviates brain pathology in obese OLETF rats
Authors: Rodriguez‐Ortiz Carlos J. , Thorwald Max A. , Rodriguez Ruben , Mejias‐Ortega Marina , Kieu Zanett , Maitra Neilabjo , Hawkins Charlesice , Valenzuela Joanna , Peng Marcus , Nishiyama Akira , Ortiz Rudy M. , Kitazawa Masashi 
Published: November 2022

AbstractMetabolic syndrome (MetS) is a rapidly increasing health concern during midlife and is an emerging risk factor for the development of neurodegenerative diseases, such as Alzheimer's disease (AD). While angiotensin receptor blockers (ARB) are widely used for MetS‐associated hypertension and kidney disease, its therapeutic potential in the brain during MetS are not well‐described. Here, we tested whether treatment with ARB could alleviate the brain pathology and inflammation associated with MetS using the Otsuka Long–Evans Tokushima Fatty (OLETF) rat. Here, we report that chronic ARB treatment with olmesartan (10 mg/kg/day by oral gavage for 6 weeks) partially but significantly ameliorated accumulation of oxidized and ubiquitinated proteins, astrogliosis and transformation to neurotoxic astrocytes in the brain of old OLETF rats, which otherwise exhibit the progression of these pathological hallmarks associated with MetS. Additionally, olmesartan treatment restored claudin‐5 and ZO‐1, markers of the structural integrity of the blood–brain barrier as well as synaptic protein PSD‐95, which were otherwise decreased in old OLETF rats, particularly in the hippocampus, a critical region in cognition, memory and AD. These data demonstrate that the progression of MetS in OLETF rats is associated with deterioration of various aspects of neuronal integrity that may manifest neurodegenerative conditions and that overactivation of angiotensin receptor directly or indirectly contributes to these detriments. Thus, olmesartan treatment may slow or delay the onset of degenerative process in the brain and subsequent neurological disorders associated with MetS.
Sexuality education and religion: From dialogue to conversation
Authors: Henry Seán , Heyes Joshua M 
Published: November 2022

AbstractThe relationship between sexuality education and religion is often framed antagonistically, especially when it comes to tensions between the teaching of sexuality education and the priorities of some religious communities. In this paper, we argue that this antagonism can be structured as much by the prevalent forms of engagement that display it (dialogue and debate), as it is by the antagonism between contrasting ethical systems. While we acknowledge the importance of debate and dialogue in the public sphere, we contend that appeals to these discursive forms in schools and classrooms can limit possibilities for rethinking engagements across sexuality education and religion. This is because of the tendency within certain manifestations of dialogue (for example, dialogical models connected to liberal political projects) to err on the side of predictability, rationality and abstraction. To address some of these limits, we draw on the recent turn to conversation in educational thinking. We think through the significance of conversation in offering a mode of engagement for students, teachers and school communities that is conditioned by the dispossession of the self and is attuned to the unpredictable, affective and contextual landscapes of shared encounters. We conclude with some thoughts on the practical implications of conversation for rethinking the role of the sexuality education teacher, practices of parental consultation and processes of policy enactment in schools.
The Genesis of the Cult of Trotsky in the Russian Civil War
Authors: REZNIK ALEXANDER V. 
Published: November 2022

AbstractFrom 1914 onwards, leader‐centric imagery became a prominent component of hegemonic Russian political discourse, and these early cults of military and political leaders served as inspiration for later veneration of Lenin and Stalin. The case of Leon Trotsky, a top leader of the Red Army and the Soviet state, is of crucial importance for understanding the political universe of the revolutionary era. However, among the many biographies of Trotsky, including those which focus heavily on his Civil War‐era political activities, few consider how the symbolic image of Trotsky was manifested in political communication. This article addresses the genesis of the Trotsky cult in its early stage during the Russian Civil War, asking who and how participated in the formation of the cult, and what its meanings were in the context of the revolutionary milieu. Based on an analysis of dominant narratives in the Soviet press, including Trotsky's personal newspaper, as well as of the language of the people's letters to the leader, the article concludes that the cult‐building is best understood as a part of multiple, local, often individual initiatives, rather than as a conscious, well‐coordinated, top‐down political propaganda strategy of Soviet officials.
Organizational decision‐making during COVID‐19: A qualitative analysis of the organizational decision‐making system in the United States during COVID‐19
Authors: Johnson Karl , Biddell Caitlin B. , Hecht Hillary K. , Lich Kristen H. , Swann Julie , Delamater Paul , Mayorga Maria , Ivy Julie , Smith Raymond L. , Patel Mehul D. 
Published: November 2022

AbstractThis study sought to understand COVID‐19‐related organizational decisions were made across sectors. To gain this understanding, we conducted semi‐structured interviews with organizational decision‐makers in North Carolina about their experiences responding to COVID‐19. Conventional content analysis was used to analyse the context, inputs, and processes involved in decision‐making. Between October 2020 and February 2021, we interviewed 44 decision‐makers from the following sectors: business (n = 4), community non‐profit (n = 3), county government (n = 4), healthcare (n = 5), local public health (n = 5), public safety (n = 7), religious (n = 6), education (n = 7) and transportation (n = 3). We found that during the pandemic, organizations looked to scientific authorities, the decisions of peer organizations, data about COVID‐19, and their own experience with prior crises. Interpretation of inputs was informed by current political events, societal trends, and organization mission. Decision‐makers had to account for divergent internal opinions and community behaviour. To navigate inputs and contextual factors, organizations decentralized decision‐making authority, formed auxiliary decision‐making bodies, learned to resolve internal conflicts, learned in real time from their crisis response, and routinely communicated decisions with their communities. In conclusion, aligned with systems and contingency theories of decision‐making, decision‐making during COVID‐19 depended on an organization's ‘fit’ within the specifics of their existing system and their ability to orient the dynamics of that system to their own goals.