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Looks at the relationship between folate intake, elevated plasma total homocysteine and cardiovascular disease. Notes that the mechanisms between plasma homocysteine levels and cardiovascular disease are the subject of intense research activity. Suggests that increased folate intakes can reduce plasma homocysteine and subsequently help prevent cardiovascular disease.

Blockchain is a distributed ledger technology that uses cryptography to ensure transmission and access security, which provides solutions to numerous challenges to complex supply networks. The purpose of this paper is to empirically test the impact of blockchain implementation on shareholder value varying from internal and external complexity from the complex adaptive systems (CASs) perspective. It further explores how business diversification, supply chain (SC) concentration and environmental complexity affect the relationship between blockchain implementation and shareholder value.

Based on 138 blockchain implementation announcements of listed companies on the Chinese A-share stock market, the authors use event study methodology to evaluate the impact of blockchain implementation on shareholder value.

The results show that blockchain implementation has a positive impact on shareholder value, and this impact will be moderated by business diversification, SC concentration and environmental complexity. In addition, environmental complexity exerts a moderating effect on SC concentration. In the post hoc analysis, the authors further explore the impact of blockchain implementation on long-term operational performance.

This is the first research empirically examining the effect of blockchain implementation on shareholder value varying from internal and external complexity from the CASs perspective. This paper provides evidence of the different effects of blockchain implementation on short- and long-term performance. It adds to the interdisciplinary research of information systems (IS) and operations management (OM).

This paper aims to improve the finite element modelling of transformers subjected to DC excitation, by including core joint details.

Geomagnetically induced currents (GICs) or leakage DC can cause part-cycle, half wave saturation of a power transformer’s core. Practical measurements and finite element matrix (FEM) simulation were carried out using three laboratory-scale, untanked single-phase four limb transformers resembling real power transformers in terms of the core steel and parallel winding assemblies. “Equivalent air gaps” at the joints, based on AC measurements, were applied to the FEM models for simultaneous AC and DC excitation.

Measurements confirm that introducing equivalent air gaps at the joints improves the FEM simulation of transformers carrying DC.

The FEM simulations based on the laboratory transformers are exemplary, showing the difference between modelling core joints as solid or including equivalent air gaps. They show that, for more representative results, laboratory transformers used for research should have mitred core joints (like power transformers).

This research shows why joint details are important in FEM models for analysing transformer core saturation in the presence of DC/GICs. Extending this, other core structures of power transformers with mitred joints should improve the understanding of the leakage flux during half-wave saturation.

The purpose of this study is to examine the effect of audit committee (AC) tenure on corporate governance, a topic that has been long debated. Social capital theory explains how directors’ effectiveness varies through tenure. Consistent with this theory, this paper argues that AC tenure has an inverted U-shaped relationship with AC governance.

This paper estimates a quadratic function that regresses constructs for AC governance on the average AC, the AC chair, and nonchair tenure, and their respective square terms. The constructs for AC governance include financial reporting quality measures and perceived auditor independence measures.

This paper finds that average AC, AC chair, and nonchair tenure have inverted U-shaped relationships with financial reporting quality, consistent with social capital theory. This paper also finds similar associations when examining perceived auditor independence. The results are generally consistent with AC directors accumulating knowledge and social capital, which improves AC governance to an optimal level, following which entrenchment and familiarity occur and AC governance declines.

To the best of the authors’ knowledge, this is the first study in AC governance literature to show a nonlinear relationship between AC tenure and AC governance. This paper extends Huang and Hilary (2018) by demonstrating that a nonlinear effect is also present in the AC, a key board committee responsible for monitoring financial reporting quality and appointing auditors and approving their services. This paper further documents that the AC subsumes the effect of the overall board in some areas of AC oversight, and reconciles the inconclusive findings of prior research by showing a nonlinear relationship between AC tenure and AC governance.

This study examines how the presence of labor unions affects a firm’s pay disparity between executives and employees and its financial statement comparability.

It uses firm-level labor union data in Korea and applies regression analyses to a sample of 1,776 firm-year observations from 2004 to 2008.

The authors find that unionized firms have a smaller pay disparity between executives and employees than non-unionized firms, suggesting that labor unions place pressure on the pay structure. Unionization also lowers financial statement comparability, which helps managers of unionized firms maintain information asymmetry. Further, this negative relationship between unionization and financial statement comparability is stronger in non-chaebol firms, implying that they are more motivated than chaebol firms to reduce their financial statement comparability in response to the presence of labor unions. In addition, the negative relationship between unionization and financial statement comparability is pronounced in profit-making firms, firms with less analyst following, firms with fewer foreign investors and firms in more competitive product markets.

The finding that firms adjust comparability in response to labor unions interests regulators and policymakers, who emphasize the role of comparability in providing usefulness to information users.

The findings add to the existing literature on the effect of labor unions on firms' pay structures and accounting choices.

Job satisfaction (JS) of construction workers is important in determining the level of green construction project performance. Despite the importance of construction workers' JS in actualizing green construction projects' objectives, insufficient consideration has been accorded in green construction studies. This study aims to determine the link between green human capital (GHC), pro-environmental construction practice (PCP), green work climate (GWC) and JS. Precisely, the purpose of this study is to investigate the mediating role of GWC on the GHC and PCP relationship while analysing the moderating effect of GWC on the relationship between PCP and JS.

This research's data were collected through a survey questionnaire with 272 useable responses obtained. The partial least squares structural equation modelling (PLS-SEM) technique was used in the study's data analysis.

The findings of this study indicate that GHC was positively related to PCP; GWC had a significant mediating effect on the GHC–PCP relationship; PCP had a significant positive effect on JS; and GWC had a significant moderating effect on the PCP–JS relationship with high GWC yielding the greater effect.

This study gives a clearer picture of how GHC can lead to the adoption of PCP through GWC and translate to JS, thus providing stakeholders with the required information on firm-based initiatives that can promote the needed green behaviour on the construction site.

The originality of this study lies in its contribution to both theory and practice as it provides greater insight into PCP alongside its antecedents and outcomes as it relates to the JS of construction project/site managers.

Sacrifice, integral to gift giving, remains unexplored and undertheorized in marketing. This paper aims to address this shortfall by analyzing the dynamics of sacrifice and theorizing how it serves as an engine of the gift chimney.

The ethnographic investigation of public ceremonial gift giving in sectarian Northern Ireland describes and interprets the complex nature of the gift.

The authors show that sacrifice is a plausible mechanism of the gift chimney and that the co-occurrence of monadic, dyadic and systemic giving in the same ritual acts as an accelerant.

The authors analyze how public ceremonial gift giving induces sectarian communities to risk convocation, enabling them to exorcize trauma sustained at one another’s hands and to build a platform for future cross-community cohesion in a context of ineffective institutional efforts.

Sacrifice propels circulation of the gift, creating a social bond between antagonists whose ethos of mutuality depends upon ritualized reciprocal recognition of entangled loss.

This study reviews the existing literature on the U.S. peer review system and the Public Company Accounting Oversight Board (PCAOB) inspection system to assess our knowledge of audit regulation. The traditional self-regulatory system of the accounting profession came to an end, in 2002, when the PCAOB was established to oversee the audit firms of publicly traded companies. This paper contributes to the controversial debate about self-regulation versus independent regulation by analyzing, categorizing, and comparing the research findings on the peer review system and the PCAOB system along three dimensions: the validity of peer reviews and PCAOB inspections, the recognition of reviews and inspections by decision-makers (e.g., investors, bankers, committees), and the effect of reviews and inspections on audit quality. Synthesizing the research on the regulatory regimes suggests that the notion of external quality control, both through peer reviews and government inspections, is positively linked with an improvement of audit quality. At the same time, the analysis indicates that external users do not seem to recognise peer review and PCAOB reports as very useful instruments for decision-making, which is in line with an identified rather skeptical perception of the audit profession on reviews and inspections. Overall, this study reveals that although the academic literature on peer review and PCAOB inspection is extensive it has not produced definitive conclusions concerning various aspects of audit regulation. This paper shows how this blurred picture is due to conflicting research findings, the dominance of the quantitative research paradigm, and unchallenged assumptions within the literature, and concludes by proposing research opportunities for the future.

The integration of blockchain technology (BT) in supply chain management (SCM) is at the forefront of technological advancements, yet it faces significant barriers that hinder its widespread adoption. This study aims to delve into these challenges, employing the diffusion of innovations (DOI) theory to systematically investigate and propose a strategic framework for overcoming the technological barriers to BT adoption within SCM.

Through a comprehensive systematic literature review (SLR) of 155 publications, complemented by rigorous content analysis and expert interviews, this research identifies and categorizes 16 primary technological barriers, including scalability and privacy issues, that impede BT integration.

The proposed framework, informed by DOI theory, outlines tailored strategies across three critical adoption stages: initiation, where the focus is on mitigating high energy consumption and scalability issues; adoption decision, emphasizing the formulating international standards for blockchain architecture, embedding abstraction layers within software projects; and implementation, concentrating on enhancing security, interoperability and system efficiency.

This research contributes significantly to both academic literature and practical applications. Academically, it extends the DOI theory within the SCM context and enriches the blockchain literature by providing a nuanced understanding of the specific barriers to BT adoption. Practically, it offers a roadmap for industry practitioners, delineating actionable strategies to navigate the adoption process effectively. This study not only bridges the gap between theoretical insights and practical implementations but also serves as a vital resource for policymakers and standard-setting bodies in facilitating and regulating BT adoption in SCM, thereby fostering innovation and competitive advantage in the marketplace.

The chapter reviews existing research on merger and acquisition (M&A) activities and chief executive officers (CEOs) in organizations. The study provides insights into the existing literature and proposes avenues for future research on M&A activities and CEOs. The present study adopts bibliometric analysis on 319 articles identified from the literature. The articles selected for analysis are extracted from the Scopus database and are selected based on the focus of the papers on M&A activities and CEOs. Existing studies on M&A activities and CEOs demonstrate that CEOs affect M&A activities, CEOs affect the performance of M&A activities, and M&A activities also influence the role of CEOs in M&A activities. We identify and list scientific mapping in trending topics, scientific production, citation analysis, prominent authors, and their affiliations. The study is relevant to academicians, practitioners, and policymakers interested in corporate finance, especially in the areas overlapping CEO attributes and M&A activities.