The role of environmental management accounting and environmental knowledge management practices influence on environmental performance: mediated-moderated model

Purpose

This study aims to observe the influence of environmental management accounting (EMA) and environmental knowledge management (KM) practices on environmental performance with mediating role of top management support (TMS). Moreover, green work climate perception (GWCP) is used as a moderator between TMS and environmental performance.

Design/methodology/approach

Partial least square-structural equation modeling is used to test research hypotheses. Data was collected to distribute questionnaires in light of the purposive sampling technique; a total of 329 questionnaires were used for final analysis. This study is correlational and cross-sectional. Multiple regression analysis was used to see the influence of EMA, environmental KM practices, TMS and GWCP on environmental performance.

Findings

The results reveal that EMA, environmental KM practices and TMS are positively related to environmental performance. Moreover, TMS significantly mediates between EMA, environmental KM practices and environmental performance. GWCP is positively associated with environmental performance. Finally, GWCP significantly strengthens the positive relationship between TMS and environmental performance.

Practical implications

This study highlighted a significant issue that of how top management uses EMA, environmental KM practices, TMS and GWCP in examining environmental performance. Moreover, this study covers the gap and supports top management to concentrate on exogenous variables to examine environmental performance.

Originality/value

This study adds value to literature to focus on factors that influence environmental performance. This initial research observes the influence of EMA and environmental KM practices on environmental performance with TMS as a mediator in light of the knowledge-based view. Besides, GWCP is used as a moderator between TMS and environmental performance. Finally, our research can provide benefits to researchers, students and managers.

COVID‐19 Pandemic: The Interplay Between Firm Disruption and Managerial Attention Focus

Pandemics and epidemics occur regularly, yet their impact on firm behaviours is under‐researched. COVID‐19 provides a unique opportunity to examine the impact of a once‐in‐a‐century pandemic – given its scope, swift spread, health and economic devastation – on firms’ behaviours. Attention is the critical and initial step of the environmental adaptation process. In this paper, we draw on two complementary theories – contingency and attention‐based view – and examine the relationship between disruption experienced by firms and their COVID‐19 attention focus – a sudden exogenous shock. Industry environments may influence which signals attract managerial attention; hence, we examine if firm disruption–COVID‐19 attention focus is moderated by industry dynamism. Drawing on the publicly available data and using a sample of 1,861 US and 1,154 Chinese firms – two diametrically opposite situational contexts – we test the generalizability of our hypotheses. We find a positive relationship between firm disruption and COVID‐19 attention focus for the US sample and that industry dynamism negatively moderates this relationship. In the case of Chinese firms, these relationships were insignificant. Further analysis using topic modelling revealed that business–government relationships accounted for this difference.

Intellectual capital, knowledge management and competitive advantage: a resource orchestration perspective

Purpose

This study aims to examine the influence of intellectual capital and knowledge management on competitive advantage with the mediation role of innovativeness in the Pakistan manufacturing industry. Moreover, differentiation strategy is used as a moderator between innovativeness and competitive advantage.

Design/methodology/approach

The data was collected from 387 manufacturing firms in Pakistan through questionnaires. Purposive random sampling was used to collect data. The partial least square structural equation modeling (PLS-SEM) method is used to test the proposed hypotheses. This study followed multiple regression analyses to see the influence of intellectual capital, knowledge management, innovativeness and differentiation strategy on competitive advantage.

Findings

The results elucidate that intellectual capital and knowledge management significantly determines innovativeness and competitive advantage. Moreover, innovativeness significantly mediates between intellectual capital, knowledge management and competitive advantage. Besides, innovativeness significantly determines competitive advantage. Business strategies significantly lead to competitive advantage. Finally, business strategies significantly moderate between innovativeness and competitive advantage.

Practical implications

The research highlight an important issue that how manufacturing sector management uses intellectual capital, knowledge management, innovativeness and business strategies in determining competitive advantage. Besides, it covers the gap and assists the management of the manufacturing sector to focus on exogenous constructs to examine competitive advantage.

Originality/value

This study adds value to the body of knowledge by focusing on predictors that impact competitive advantage. This initial study determines intellectual capital and knowledge management influence on competitive advantage and innovativeness as a mediator by using resource orchestration theory. Moreover, differentiation strategy is used as moderating variable between innovativeness and competitive advantage. The managers, students and researchers can obtain benefits from this study.

Improving dose delivery accuracy with EPID in vivo dosimetry: results from a multicenter study

PURPOSE

To investigate critical aspects and effectiveness of in vivo dosimetry (IVD) tests obtained by an electronic portal imaging device (EPID) in a multicenter and multisystem context.

MATERIALS AND METHODS

Eight centers with three commercial systems-SoftDiso (SD, Best Medical Italy, Chianciano, Italy), Dosimetry Check (DC, Math Resolution, LCC), and PerFRACTION (PF, Sun Nuclear Corporation, SNC, Melbourne, FL)-collected IVD results for a total of 2002 patients and 32,276 tests. Data are summarized for IVD software, radiotherapy technique, and anatomical site. Every center reported the number of patients and tests analyzed, and the percentage of tests outside of the tolerance level (OTL%). OTL% was categorized as being due to incorrect patient setup, incorrect use of immobilization devices, incorrect dose computation, anatomical variations, and unknown causes.

RESULTS

The three systems use different approaches and customized alert indices, based on local protocols. For Volumetric Modulated Arc Therapy (VMAT) treatments OTL% mean values were up to 8.9% for SD, 18.0% for DC, and 16.0% for PF. Errors due to "anatomical variations" for head and neck were up to 9.0% for SD and DC and 8.0% for PF systems, while for abdomen and pelvis/prostate treatments were up to 9%, 17.0%, and 9.0% for SD, DC, and PF, respectively. The comparison among techniques gave 3% for Stereotactic Body Radiation Therapy, 7.0% (range 4.7-8.9%) for VMAT, 10.4% (range 7.0-12.2%) for Intensity Modulated Radiation Therapy, and 13.2% (range 8.8-21.0%) for 3D Conformal Radiation Therapy.

CONCLUSION

The results obtained with different IVD software and among centers were consistent and showed an acceptable homogeneity. EPID IVD was effective in intercepting important errors.

Classification of inter-organizational knowledge mechanisms and their effects on networking capability: a multi-layer decision making approach

Purpose

The role of inter-organizational knowledge mechanisms (IOKMs) in learning networks is increasing so that the competition of business networks in providing innovations is highly dependent on the effective selection and application of these mechanisms. This study aims to argue that recognizing the classification of IOKMs and understanding their impact on networking capability (NC) makes the selection of mechanisms more effective.

Design/methodology/approach

With a systematic review of literature, a comprehensive list of IOKMs, their main characteristics and NCs have been extracted. The authors have used a focus group for data gathering and a hybrid multi-layer decision-making approach for data analysis. Finally, the impact of IOKMs on NC was determined.

Findings

By implementing a multi-layer decision-making approach, four categories of IOKMs including person-to-person, co-creation, team-oriented and informational are illustrated and their effects of NC are determined. Therefore, the findings of this research provide latecomer firms (LCFs) managers with a clear framework for selecting IOKMs.

Originality/value

The literature review shows that the number of knowledge mechanisms, especially their inter-organizational types, is increasing. It has made it difficult for LCFs managers to select effective and efficient mechanisms. Most of these mechanisms are listed, and few studies have classified them. Besides, research shows that fewer studies have investigated how IOKMs relate to NC. Furthermore, most studies on IOKMs have been conducted in the context of leading firms and LCFs have been neglected.

Quality indicators for hyperthermia treatment: Italian survey analysis

AIM

Nowadays, no Quality Indicators (QI) have been proposed for Hyperthermia treatments. Starting from radiotherapy experience, the aim of this work is to adapt radiotherapy indicators to Hyperthermia and to propose a new specific set of QI in Hyperthermia field.

MATERIAL AND METHODS

At first, radiotherapy quality indicators published in literature have been adapted to hyperthermia setting. Moreover, new specific indicators for the treatment of hyperthermia have been defined. To obtain the standard reference values of quality indicators, a questionnaire was sent to 7 Italian hyperthermia Institutes with a list of questions on physical and clinical hyperthermia treatment in order to highlight the different therapeutic approaches.

RESULTS

Three structure, five process and two outcome QI were selected. It has been possible to adapt seven indicators from radiotherapy, while three indicators have been defined as new specific indicators for hyperthermia. Average values used as standard reference values have been obtained and proposed.

CONCLUSION

The survey performed on 7 Italian centres allowed to derive the standard reference value for each indicator. The proposed indicators are available to be investigated and applied by a larger number of Institutes in which hyperthermia treatment is performed in order to monitor the operational procedures and to confirm or modify the reference standard value derived for each indicator.

Circadian clock component REV-ERBα controls homeostatic regulation of pulmonary inflammation

Recent studies reveal that airway epithelial cells are critical pulmonary circadian pacemaker cells, mediating rhythmic inflammatory responses. Using mouse models, we now identify the rhythmic circadian repressor REV-ERBα as essential to the mechanism coupling the pulmonary clock to innate immunity, involving both myeloid and bronchial epithelial cells in temporal gating and determining amplitude of response to inhaled endotoxin. Dual mutation of REV-ERBα and its paralog REV-ERBβ in bronchial epithelia further augmented inflammatory responses and chemokine activation, but also initiated a basal inflammatory state, revealing a critical homeostatic role for REV-ERB proteins in the suppression of the endogenous proinflammatory mechanism in unchallenged cells. However, REV-ERBα plays the dominant role, as deletion of REV-ERBβ alone had no impact on inflammatory responses. In turn, inflammatory challenges cause striking changes in stability and degradation of REV-ERBα protein, driven by SUMOylation and ubiquitination. We developed a novel selective oxazole-based inverse agonist of REV-ERB, which protects REV-ERBα protein from degradation, and used this to reveal how proinflammatory cytokines trigger rapid degradation of REV-ERBα in the elaboration of an inflammatory response. Thus, dynamic changes in stability of REV-ERBα protein couple the core clock to innate immunity.

Impact of a rectal and bladder preparation protocol on prostate cancer outcome in patients treated with external beam radiotherapy

PURPOSE AND OBJECTIVE

To test the hypothesis that a rectal and bladder preparation protocol is associated with an increase in prostate cancer specific survival (PCSS), clinical disease free survival (CDFS) and biochemical disease free survival (BDFS).

PATIENTS AND METHODS

From 1999 to 2012, 1080 prostate cancer (PCa) patients were treated with three-dimensional conformal radiotherapy (3DCRT). Of these patients, 761 were treated with an empty rectum and comfortably full bladder (RBP) preparation protocol, while for 319 patients no rectal/bladder preparation (NRBP) protocol was adopted.

RESULTS

Compared with NRBP patients, patients with RBP had significantly higher BDFS (64% vs 48% at 10 years, respectively), CDFS (81% vs 70.5% at 10 years, respectively) and PCSS (95% vs 88% at 10 years, respectively) (log-rank test p < 0.001). Multivariate analysis (MVA) indicated for all treated patients and intermediate high-risk patients that the Gleason score (GS) and the rectal and bladder preparation were the most important prognostic factors for PCSS, CDFS and BDFS. With regard to high- and very high-risk patients, GS, RBP, prostate cancer staging and RT dose were predictors of PCSS, CDFS and BDFS in univariate analysis (UVA).

CONCLUSION

We found strong evidence that rectal and bladder preparation significantly decreases biochemical and clinical failures and the probability of death from PCa in patients treated without daily image-guided prostate localization, presumably since patients with RBP are able to maintain a reproducibly empty rectum and comfortably full bladder across the whole treatment compared with NRPB patients.

Knowledge-driven preferences in informal inbound open innovation modes. An explorative view on small to medium enterprises

Purpose

This paper aims to investigate three key factors (i.e. cognitive dimensions, the knowledge-driven approach and absorptive capacity) that are likely to determine the preference for informal inbound open innovation (OI) modes, through the lens of the OI model and knowledge-based view (KBV). The innovation literature has differentiated these collaborations into informal inbound OI entry modes and formal inbound OI modes, offering an advocative and conceptual view. However, empirical studies on these collaborations are still limited.

Design/methodology/approach

Building on the above-mentioned theoretical framework, the empirical research was performed in two stages. First, data were collected via a closed-ended questionnaire distributed to all the participants from the sample by e-mail. Second, to assess the hypotheses, structural equation modelling (SEM) via IBM® SPSS® Amos 20 was applied.

Findings

The empirical research was conducted on 175 small to medium enterprises in the United Kingdom, suggesting that the knowledge-driven approach is the strongest determinant, leading to a preference for informal inbound OI modes. The findings were obtained using SEM and are discussed in line with the theoretical framework.

Research limitations/implications

Owing to the chosen context and sector of the empirical analysis, the research results may lack generalisability. Hence, new studies are proposed.

Practical implications

The paper includes implications for the development of informal inbound OI led by knowledge-driven approach.

Originality/value

This paper offers an empirical research to investigate knowledge-driven preferences in informal inbound OI modes.

Synthesis of dibenzylamino-1-methylcyclohexanol and dibenzylamino-1-trifluoromethylcyclohexanol isomers

The isomers of dibenzylamino-1-methylcyclohexan-1-ol and dibenzylamino-1-trifluoromethylcyclohexan-1-ol have been prepared. The stereochemistry of these compounds was unequivocally assigned through a combination of NMR spectroscopy and single crystal X-ray analysis. The cis-isomer of 3-N,N-dibenzylamino-1-trifluoromethylcyclohexanol and its derivatives display an unusual conformational behaviour in both solution-phase and the solid-state, where the amino group usually adopts an axial conformation.

Innovation-receiving subsidiaries and dual embeddedness: impact on business performance

Purpose

– The purpose of this paper is to investigate the relationship between the degree of subsidiary’s external and internal embeddedness and the contribution on subsidiary’s business performance of a received innovation. In particular it focusses on dual embeddedness of the subsidiary that receives an innovation from the rest of the MNC’s network.

Design/methodology/approach

– Using Amadeus databases were selected 93 CEE subsidiaries located in six countries. Data were collected through a standardized questionnaire and three hypothesis were tested through an OLS regression model.

Findings

– The results indicate that the two types of embeddedness positively affect the received innovation’s contribution on business performance. Moreover, the inclusion of the interaction term shows how a simultaneously high level of embeddedness in both external and internal business networks lead to a multiplicative and positive effect on subsidiary’s business performance. This means that external and internal embeddedness are not mutually exclusive suggesting, at the same time, the presence of interdependencies between the two networks that leads the “dual embedded” subsidiary to better received innovation performance.

Research limitations/implications

– The results are limited due to the sample characteristics and the conceptual focus of network theory. Regarding the first point, the results are derived from MNC coming from developed European countries that are geographically proximate. Regarding the second point, this approach neglects the limitations of networks.

Practical implications

– These results, therefore, propose to management the need to force the subsidiary toward a dual embeddedness in order to achieve better performance when an innovation has been received.

Social implications

– This study puts in evidence how Eastern European policy makers should increase the knowledge sharing and accumulation in the local clusters between all the stakeholders with the aim at increasing the “appeal” of this area.

Originality/value

– The specific contest in which the embedddedness component is analyzed is the main contribution of the paper because most of the previous research have been focussed on subsidiaries that develop and transfer the innovation. Moreover, the specific area where subsidiaries are located (Central and East Europe) may be another important contribution.