bluuebunny/crossref_metadata_2025 huggingface dataset:
The MaizeViviparous8Locus, Encoding a Putative ALTERED MERISTEM PROGRAM1-Like Peptidase, Regulates Abscisic Acid Accumulation and Coordinates Embryo and Endosperm Development
Authors: Suzuki Masaharu , Latshaw Susan , Sato Yutaka , Settles A. Mark , Koch Karen E. , Hannah L. Curtis , Kojima Mikiko , Sakakibara Hitoshi , McCarty Donald R.
Published: January 2008

We describe a mutant of Zea mays isolated from a W22 inbred transposon population, widow's peak mutant1 (wpk1), with an altered pattern of anthocyanin synthesis and aleurone cell differentiation in endosperm. In addition, a failure of the developing mutant embryo to form leaf initials is associated with decreased expression of a subset of meristem regulatory genes that includes Abphyl1 and Td1. We show that the viviparous8 (vp8) mutant has a similar pleiotropic phenotype in the W22 inbred background in contrast to the viviparous embryo phenotype exhibited in the standard genetic background, and we confirmed that wpk1 is allelic to vp8. Further genetic analysis revealed that the standard vp8 stock contains an unlinked, partially dominant suppressor of the vp8 mutation that is not present in W22. Consistent with the early-onset viviparous phenotype of vp8, expression of several embryonic regulators, including LEC1/B3 domain transcription factors, was reduced in the mutant embryo. Moreover, reduced abscisic acid (ABA) content of vp8/wpk1 embryos was correlated with altered regulation of ABA biosynthesis, as well as ABA catabolic pathways. The ABA biosynthetic gene Vp14 was down-regulated in the nonsuppressed background, whereas the ZmABA8′oxA1a ABA 8′-hydroxylase gene was strongly up-regulated in both genetic backgrounds. Molecular analysis revealed that Vp8 encodes a putative peptidase closely related to Arabidopsis thaliana ALTERED MERISTEM PROGRAM1. Because the Vp8 regulates meristem development as well as seed maturation processes, including ABA accumulation, we propose that VP8 is required for synthesis of an unidentified signal that integrates meristem and embryo formation in seeds.
Direct Repression ofKNOXLoci by the ASYMMETRIC LEAVES1 Complex ofArabidopsis
Authors: Guo Mengjuan , Thomas Julie , Collins Galen , Timmermans Marja C.P.
Published: January 2008

KNOTTED1-like homeobox (KNOX) genes promote stem cell activity and must be repressed to form determinate lateral organs. Stable KNOX gene silencing during organogenesis is known to involve the predicted DNA binding proteins ASYMMETRIC LEAVES1 (AS1) and AS2 as well as the chromatin-remodeling factor HIRA. However, the mechanism of silencing is unknown. Here, we show that AS1 and AS2 form a repressor complex that binds directly to the regulatory motifs CWGTTD and KMKTTGAHW present at two sites in the promoters of the KNOX genes BREVIPEDICELLUS (BP) and KNAT2. The two binding sites act nonredundantly, and interaction between AS1-AS2 complexes at these sites is required to repress BP. Promoter deletion analysis further indicates that enhancer elements required for BP expression in the leaf are located between the AS1-AS2 complex binding sites. We propose that AS1-AS2 complexes interact to create a loop in the KNOX promoter and, likely through recruitment of HIRA, form a repressive chromatin state that blocks enhancer activity during organogenesis. Our model for AS1-AS2–mediated KNOX gene silencing is conceptually similar to the action of an insulator. This regulatory mechanism may be conserved in simple leafed species of monocot and dicot lineages and constitutes a potential key determinant in the evolution of compound leaves.
Membrane Association of theArabidopsisARF Exchange Factor GNOM Involves Interaction of Conserved Domains
Authors: Anders Nadine , Nielsen Michael , Keicher Jutta , Stierhof York-Dieter , Furutani Masahiko , Tasaka Masao , Skriver Karen , Jürgens Gerd
Published: January 2008

The GNOM protein plays a fundamental role in Arabidopsis thaliana development by regulating endosome–to–plasma membrane trafficking required for polar localization of the auxin efflux carrier PIN1. GNOM is a family member of large ARF guanine nucleotide exchange factors (ARF-GEFs), which regulate vesicle formation by activating ARF GTPases on specific membranes in animals, plants, and fungi. However, apart from the catalytic exchange activity of the SEC7 domain, the functional significance of other conserved domains is virtually unknown. Here, we show that a distinct N-terminal domain of GNOM mediates dimerization and in addition interacts heterotypically with two other conserved domains in vivo. In contrast with N-terminal dimerization, the heterotypic interaction is essential for GNOM function, as mutations abolishing this interaction inactivate the GNOM protein and compromise its membrane association. Our results suggest a general model of large ARF-GEF function in which regulated changes in protein conformation control membrane association of the exchange factor and, thus, activation of ARFs.
Sad3andSad4Are Required for Saponin Biosynthesis and Root Development in Oat
Authors: Mylona Panagiota , Owatworakit Amorn , Papadopoulou Kalliopi , Jenner Helen , Qin Bo , Findlay Kim , Hill Lionel , Qi Xiaoquan , Bakht Saleha , Melton Rachel , Osbourn Anne
Published: January 2008

Avenacins are antimicrobial triterpene glycosides that are produced by oat (Avena) roots. These compounds confer broad-spectrum resistance to soil pathogens. Avenacin A-1, the major avenacin produced by oats, is strongly UV fluorescent and accumulates in root epidermal cells. We previously defined nine loci required for avenacin synthesis, eight of which are clustered. Mutants affected at seven of these (including Saponin-deficient1 [Sad1], the gene for the first committed enzyme in the pathway) have normal root morphology but reduced root fluorescence. In this study, we focus on mutations at the other two loci, Sad3 (also within the gene cluster) and Sad4 (unlinked), which result in stunted root growth, membrane trafficking defects in the root epidermis, and root hair deficiency. While sad3 and sad4 mutants both accumulate the same intermediate, monodeglucosyl avenacin A-1, the effect on avenacin A-1 glucosylation in sad4 mutants is only partial. sad1/sad1 sad3/sad3 and sad1/sad1 sad4/sad4 double mutants have normal root morphology, implying that the accumulation of incompletely glucosylated avenacin A-1 disrupts membrane trafficking and causes degeneration of the epidermis, with consequential effects on root hair formation. Various lines of evidence indicate that these effects are dosage-dependent. The significance of these data for the evolution and maintenance of the avenacin gene cluster is discussed.
Effect of testing temperature on corrosion behaviour of different heat treated stainless steels in the active‐passive region
Authors: Slemnik Mojca
Published: January 2008

Purpose

This paper aims to focus on the effects of temperature of the immersion media on the corrosion behaviour of differently heat‐treated X20Cr13 stainless steel.

Design/methodology/approach

Specimens, quenched on air, quenched in oil and quenched in oil and then tempered, were tested during exposure in 0.1 M H2SO4 at 30, 40 and 50°C. The results were interpreted on the base of potentiodynamic and impedance measurements.

Findings

From the impedance spectra a reaction mechanism can be determined: after samples had reached and passed the active peak, expressed as the highest peak on the potentiodynamic curve, corrosion products at interfaces, which were adsorbed at metal surface, led to an increase in the charge transfer resistance. Elevated temperature of immersion media has had appreciable influence on the corrosion rate and adsorption of products, but at this temperature level did not affect the principle of corrosion reactions. Activation energies were calculated to exhibit temperature dependence of current density, which was the highest for the oil‐ and the lowest for the air‐quenched sample.

Originality/value

The paper provides further research on stainless steel, the corrosion behaviour of which can be controlled already by heat treatment.
Schiff bases of ethylenediamine/triethylenetetramine with benzaldehyde/cinnamic aldehyde/salicylaldehyde as corrosion inhibitors of zinc in sulphuric acid
Authors: Desai M.N. , Talati J.D. , Shah N.K.
Published: January 2008

Purpose

A survey of technical literature indicates that there is a shortage of excellent corrosion inhibitors for zinc in non‐oxidizing acids, particularly sulphuric acid. This paper aims to describe the behaviour of ethylenediamine‐N‐N′‐dibenzylidene, ethylenediamine‐N‐N′‐disalicylidene, ethylenediamine‐N‐N′‐dicinnamylidene, triethylenetetramine tribenzylidene and triethylenetetramine trisalicylidene as corrosion inhibitors for zinc in sulphuric acid solutions. The objective of this research work also is to have an insight into the action mechanism of these inhibitors.

Design/methodology/approach

The effect of the various parameters affecting the action of the above‐mentioned corrosion inhibitors has been studied using weight‐loss data and polarisation measurements. Adsorption data also were utilized.

Findings

The inhibitors showed excellent corrosion inhibition (>99 per cent) at effective inhibitor concentrations. The two salicylidenes were better corrosion inhibitors than were corresponding benzylidenes. It appeared from this study that an efficient inhibitor is characterised by a relatively greater decrease in free energy of adsorption, lower entropy of adsorption and relatively lower heat of adsorption. Basically, these inhibitors were cathodic, as was revealed by polarisation data, and the inhibitors followed Langmuir adsorption isotherm behaviour. In general, the conjoint action of the inhibitor and the cathodic current was synergistic.

Research limitations/implications

Powerful Schiff bases still need to be synthesized so as to be effective at extremely low concentrations. The behaviour with other metals and alloys in diverse media also requires to be investigated.

Originality/value

Very few inhibitors demonstrate such excellent corrosion inhibition of zinc in aggressive corrosive media. Such detailed investigations on corrosion inhibitors are unusual.
Scholarly monographs on rock music: a bibliographic essay
Authors: Berger Monica
Published: January 2008

Purpose

The purpose of this article is to give an overview of scholarly monographs on rock music from 1980 to the present. It aims to provide an overview to the literature for practical purposes of collection development as well as giving the reader insight into key issues and trends related to a interdisciplinary topic that attracts scholars from many disciplines in the humanities and social sciences.

Design/methodology/approach

This bibliographic essay, focusing on works related to American culture and of a general nature, includes an overview and historical background; a discussion of how music and ethnomusiciological scholars approach the topic; geographic approaches; literature on four key icons (Elvis, Dylan, Springsteen, and Madonna); American studies; subcultures and genres; other methodologies; and concludes by discussing notable recent works.

Findings

The scholarly literature on rock incorporates a wide variety of approaches and methodologies. Many music‐related scholars appropriate methodology from other disciplines and some non‐music‐related scholars use the formalistic analysis of music scholars. Authenticity is a major theme in the literature on rock.

Originality/value

This essay covers the widest range of monographs on the topic, providing insight into not only the key scholars but also the diversity of approaches to the topic. The historical approach to the literature gives the reader a sense of how the academic discourse on rock has evolved. This essay is of interest to librarians, scholars of rock music, and others concerned with how American scholarship in the humanities and the social sciences has grown since the advent of cultural studies.
The case for chick lit in academic libraries
Authors: Davis‐Kahl Stephanie
Published: January 2008

Purpose

The purpose of this article is to prove that chick lit is a legitimate and important area of collection for academic libraries.

Design/methodology/approach

This article presents a definition of chick lit with an overview of the origin and significance of the term itself, discusses chick lit's impact on publishing, and its relationship to academia and women's writing.

Findings

Chick lit is an important area for libraries to collect in because it is representative of women's writing in the twentieth‐twenty‐first century, and because it is a cultural and economic force in the publishing and entertainment worlds.

Practical implications

This article presents guidelines on building a chick lit collection.

Originality/value

This article provides a perspective on chick lit lacking in the literature aimed at academic libraries. A search of Library and Information Science Abstracts (LISA), Library Literature and Library, Information Science & Technology Abstracts (LISTA) reflects the dearth of articles on this specific topic.
Samuel Selvon under scrutiny: an annotated bibliography of selected criticism of Selvon's novels
Authors: Bowen‐Chang Portia , Winter Marsha
Published: January 2008

Purpose

This paper intends to provide an annotated bibliographic guide for scholars and researchers studying the critical works of Samuel Selvon, one of the founding fathers of the Anglo‐Caribbean literary movement.

Design/methodology/approach

The authors identify and evaluate items from print bibliographies, online and card catalogues, electronic databases and the world wide web.

Findings

Numerous scholars have critically assessed the novels of Selvon and this is evident in the existence of published and unpublished works in English and other foreign languages.

Originality/value

The forte of the bibliography lies in the annotative aspect and the inclusion of unpublished works and non‐English speaking documents.
Business format franchising: a strategic option for business growth – at home and abroad
Authors: Duckett Brian
Published: January 2008

Purpose

The purpose of this paper is to highlight the business growth opportunities available from franchising in the UK and abroad.

Design/methodology/approach

The paper presents the value of franchising for strategic business development.

Findings

The paper finds that franchising is becoming one of the most popular methods for growing a business, particularly where international growth is an objective. It should be seriously considered by any business which operates through a network of outlets.

Practical implications

Just about any business that operates through a branch network could benefit from considering franchising as a development option. In simple terms, the advantages include quicker growth through more highly motivated operators, using someone else's money and effort, to open and run the outlets.

Originality/value

The paper highlights franchising as a development option for businesses that operate through a branch network.
Portfolio management and new product development implementation
Authors: Augusto Cauchick Miguel Paulo
Published: January 2008

Purpose

Since the importance of implementing portfolio management is growing world‐wide, this paper seeks to report on case‐based research on portfolio management in a company that implemented it along with a new product development process.

Design/methodology/approach

This paper uses a case study approach conducted in a manufacturing company in Brazil. Data were gathered through participation in portfolio meetings, non‐structured interviews, and document analysis; results were aggregated a posteriori to construct the case.

Findings

The paper finds that portfolio management was implemented using a framework which employed a scoring system and qualitative information. The empirical evidence lends support to the existence of portfolio management practices as identified in the literature. In addition, the use of the proposed framework assisted the company in putting in place a methodology to select the right projects and to allocate both capital and personnel resources.

Research limitations/implications

The paper is limited to a single case study. Replications among other samples are needed to validate current findings.

Originality/value

This paper is one of the few published studies that report on and discuss the implementation of portfolio management in a country in South America.
Applying technology road‐maps in project selection and planning
Authors: Lee Sungjoo , Kang Sungryong , Park Euisuk , Park Yongtae
Published: January 2008

Purpose

The purpose of this paper is to show that existing project portfolio management methods have failed to take firms' long‐term strategies into account. To overcome this limitation, it is proposed to suggest technology road‐maps (TRMs) as a tool to assist with project selection and planning.

Design/methodology/approach

Based on bibliographic and qualitative analysis, the paper develops a systematic process of building TRMs for project portfolio management. The proposed process was applied to the project selection and planning process of a Korean government R&D program.

Findings

The paper finds that the suggested process can support strategic planning by assuring that an organization is implementing the right projects at the right time. During this process, the selection of experts, the flexibility of the process, the periodical updating of the TRM, and TRM standardization are regarded as critical issues for high‐quality technology road‐mapping.

Research limitations/implications

The approach in the paper does not deal with the cost and profitability aspects of a project as part of its evaluation, nor does it consider complex relations between technologies in different projects.

Practical implications

The findings in the paper are expected to be helpful in establishing R&D strategy and setting priorities among projects, and in fostering coordination in project implementation.

Originality/value

This paper is one of the earliest attempts to systemize TRM methods specifically for project portfolio management, and is expected to make it easier for companies to adopt and apply TRMs effectively.
Application of real options analysis to technology portfolio planning: a case study
Authors: Yu Oliver
Published: January 2008

Purpose

The concepts of real options analysis, which transfer options analysis for financial investments to those involving real properties, such as land and plant facilities, have already existed for 30 years. However, the actual application of real options analysis to technology portfolio planning has not been as widespread as expected. Among others, a major barrier to such applications appears to be a lack of appreciation and acceptance of real options by technology executives. This case study aims to present a successful application experience of real options analysis to technology portfolio planning and highlights the lessons learned in overcoming such lack of acceptance and other barriers.

Design/methodology/approach

The paper uses a case study approach. The methodology focuses on describing the key issues and solutions for applying real options analysis in the technology portfolio‐planning process of a company.

Findings

The findings in this paper showed that considerable barriers exist in the acceptance of real options analysis for technology portfolio planning. However, the experience in the case study provides successful approaches for overcoming these barriers.

Originality/value

The paper shows that few studies are available on the difficulties of introducing real options analysis in practical applications. This paper provides a valuable case study for such applications.
Limitations of the House of Quality to provide quantitative design information
Authors: Olewnik Andrew , Lewis Kemper
Published: January 2008

Purpose

The House of Quality (HoQ) is a popular design tool that supports information processing and decision making in the engineering design process. While its application is an aid to conceptual aspects of the design process, its use as a quantitative information tool in engineering design is potentially flawed. This flaw is a result of potential designer interpretation of the HoQ results – interpretation which is invalid given the assumptions and information sources behind the HoQ – and is viewed as a critical limitation on the results of the method which can lead to potentially invalid and/or poor decisions. In this paper this limitation and its implications are explored both experimentally and through simulated application.

Design/methodology/approach

The approach taken in this research is to first study the HoQ through a “digital experiment” in order to identify the key factors that drive the quantitative results within the tool. Based on the results of the experiment, an example HoQ for a hair dryer is used to empirically study the resulting dangers of the quantitative information which results from the HoQ.

Findings

Through this research study of the HoQ, it is determined that while the tool offers conceptual support to the design process, the quantitative information that results is largely invalid.

Research implications/limitations

For the research community the results in this paper create motivation for continued improvement of the HoQ tool from a conceptual, qualitative design aid to a sound quantitative tool. The results indicate exactly where the methodology must be improved.

Originality/value

For users of QFD, specifically the HoQ, the results of this research provide evidence to the limitations of the tool in providing quantitative information for design.
An evaluation of TPM initiatives in Indian industry for enhanced manufacturing performance
Authors: Ahuja I.P.S. , Khamba J.S.
Published: January 2008

Purpose

The purpose of this paper is to evaluate the contributions of total productive maintenance (TPM) initiatives towards improving manufacturing performance in Indian Manufacturing Industry.

Design/methodology/approach

In this study, a large number of manufacturing organizations have been extensively surveyed, to ascertain contributions made by TPM initiatives in the Indian manufacturing industries towards realizing manufacturing performance improvements. The correlations between various TPM implementation dimensions and manufacturing performance improvements have been evaluated and validated by employing various statistical tools.

Findings

The research focuses upon the significant contributions of TPM implementation success factors like top management leadership and involvement, traditional maintenance practices and holistic TPM implementation initiatives, towards affecting improvements in manufacturing performance in the Indian industry. The inter‐relationships between various TPM implementation success factors with the manufacturing performance improvement parameters have been evaluated, to efficiently manage the TPM implementation program to realize organizational objectives of growth and sustainability.

Research limitations/implications

The study establishes that focused TPM implementation over a reasonable time period can strategically contribute towards realization of significant manufacturing performance enhancements.

Practical implications

The study stresses upon the need for improving the synergy between maintenance function and other organizational quality improvement initiatives in the organizations, to establish maintenance as a competitive strategy for meeting the challenges of highly competitive environments.

Originality/value

The study highlights the strong potential of TPM implementation initiatives in affecting organizational performance improvements. The achievements of Indian manufacturing organizations through proactive TPM initiatives have been evaluated and critical TPM success factors identified for enhancing the effectiveness of TPM implementation programs in the Indian context.
ISO 9001:2000 in the Egyptian manufacturing sector: perceptions and perspectives
Authors: Magd Hesham A.E.
Published: January 2008

Purpose

The purpose of this paper is to examine management attitudes/perceptions of Egyptian manufacturing organizations toward the implementation of ISO 9001:2000. The implementation of ISO 9001:2000 depends on how the standard is perceived by Egyptian companies themselves.

Design/methodology/approach

The present study is exploratory in nature and seeks to collect data about management attitudes/perceptions towards ISO 9001:2000 through a structured mail survey. Mail questionnaires were sent to 200 manufacturing companies throughout Egypt, yielding a response rate of 35 percent.

Findings

Survey results indicated that Egyptian manufacturing organizations are aware of ISO 9001:2000 and it is considered to be relevant to their organizations. The main motivators for seeking ISO certification were to improve the efficiency of the quality system and to achieve customer satisfaction. The vital benefits perceived from implementing the certificate were improved documentation and improvement in the efficiency of the quality system. However, the participants perceived top management commitment and the lack of qualified personnel to be major barriers for the effective implementation of ISO 9001:2000.

Originality/value

The research adds knowledge in the field of quality management within the context of developing countries and gives a particular focus on Egypt and the manufacturing sector, as it is one of the few papers available within the field of quality management in Egypt.
Combining neural networks and genetic algorithms for predicting the reliability of repairable systems
Authors: Liang Yi‐Hui
Published: January 2008

Purpose

The purpose of this paper is to propose an accurate product reliability prediction model in order to enhance product quality and reduce product costs.

Design/methodology/approach

This study proposes a new method for predicting the reliability of repairable systems. The novel method employed constructs a predictive model by integrating neural networks and genetic algorithms.Findings– The novel method employed constructs a predictive model by integrating neural networks and genetic algorithms. Genetic algorithms are used to globally optimize the number of neurons in the hidden layer, the learning rate and momentum of neural network architecture.Research limitations/implications– This study only adopts real failure data from an electronic system to verify the feasibility and effectiveness of the proposed method. Future research may use other product's failure data to verify the proposed method. The proposed method is superior to ARIMA and neural network model prediction techniques in the reliability of repairable systems.Practical implications– Based on the more accurate analytical results achieved by the proposed method, engineers or management authorities can take follow‐up actions to ensure that products meet quality requirements, provide logistical support and correct product design.Originality/value– The proposed method is superior to other prediction techniques in predicting the reliability of repairable systems.
The exponentiated Weibull software reliability growth model with various testing‐efforts and optimal release policy
Authors: Ahmad Nesar , Bokhari M.U. , Quadri S.M.K. , Khan M.G.M.
Published: January 2008

Purpose

The purpose of this research is to incorporate the exponentiated Weibull testing‐effort functions into software reliability modeling and to estimate the optimal software release time.

Design/methodology/approach

This paper suggests a software reliability growth model based on the non‐homogeneous Poisson process (NHPP) which incorporates the exponentiated Weibull (EW) testing‐efforts.

Findings

Experimental results on actual data from three software projects are compared with other existing models which reveal that the proposed software reliability growth model with EW testing‐effort is wider and effective SRGM.

Research limitations/implications

This paper presents a SRGM using a constant error detection rate per unit testing‐effort.

Practical implications

Software reliability growth model is one of the fundamental techniques to assess software reliability quantitatively. The results obtained in this paper will be useful during the software testing process.

Originality/value

The present scheme has a flexible structure and may cover many of the earlier results on software reliability growth modeling. In general, this paper also provides a framework in which many software reliability growth models can be described.
Quality of internal control procedures
Authors: Rae Kirsty , Subramaniam Nava
Published: January 2008

Purpose

This study aims to bring together theoretical concepts from the organizational justice, internal control and fraud literature to develop two distinct models relating to employee fraud and the quality of internal control procedures (ICP), respectively.

Design/methodology/approach

Survey data from 64 Australian firms were used to develop the two models. The first model was tested using a logistic regression analysis, and the second model was tested using a multiple regression analysis.

Findings

The first model reveals that the quality of ICP has a moderating effect on the relationship between perceptions of organizational justice and employee fraud. The second model indicates that ICP quality is significantly and positively related to three key organizational factors: the corporate ethical environment, the extent of risk management training of staff, and the internal audit (IA) activity level.

Practical implications

Risk management strategies relating to employee fraud will need to pay greater attention to organizational factors that affect both perceptions of justice at the workplace and ICP quality, including fostering a more ethical and equitable work environment, increasing IA activities and staff training in risk management.

Originality/value

Using the fraud triangle framework, this study extends previous literature by providing empirical evidence on the role of organizational justice and ICP regarding employee fraud.
Non‐audit service fees, auditor characteristics and earnings restatements
Authors: Bloomfield Deborah , Shackman Joshua
Published: January 2008

Purpose

The objective of the study is to provide empirical evidence of the impact of non‐audit services (NAS) as well as other auditor characteristics on auditor independence by testing the relationship of NAS fees to the occurrence of financial statement restatements.

Design/methodology/approach

The authors tested whether firms that restate their financial statements have higher levels of total service fees or higher levels of NAS fees than non‐restatement firms. The testing also includes an examination of the relationship between the audit firm size and the audit firm industry specialization to financial statement restatements.

Findings

The study found only limited evidence to support the concept that firms with higher NAS fees are more likely to restate earnings, thereby casting doubt on the public perception that NAS impairs auditor independence and the legislative approval of Section 201 of the Sarbanes‐Oxley Act prohibiting external auditors from providing certain NAS to audit clients as necessary to preserve auditor independence. The study did find stronger evidence that the level of total fees paid to the audit firm is significant in the predictability of a restatement. In addition, the study also found stronger and more conclusive evidence of a negative association to audit firm industry specialization and a strong positive association to Big 5 audit firms.

Practical implications

Results demonstrate the necessity of regulations concerning NAS and conflict of interest.

Originality/value

This paper is an original contribution that demonstrates the importance of auditor characteristics over audit fees in predicting earnings management.
The effectiveness of management accounting systems
Authors: Soobaroyen Teerooven , Poorundersing Bhagtaraj
Published: January 2008

Purpose

This study aims to examine the availability and effectiveness of management accounting systems (MAS) for functional managers located in an African developing country (Mauritius).

Design/methodology/approach

Based on the MAS dimensions defined by Chenhall and Morris, a contingency‐based “intervening” model is proposed whereby available MAS play a significant intervening role between task uncertainty (TU) and decentralization (DEC) on managerial performance. Using survey data from production and marketing managers in manufacturing companies and regression‐path analysis, the MAS dimensions (scope, aggregation, integration, and timeliness) are collectively analyzed in relation to the situational variables and managerial performance.

Findings

A significant positive relationship was observed between all MAS characteristics and managerial performance. However, only DEC proved to be a contextual variable of interest, in that DEC policies appear effective only via the availability of broader scope, timely, highly aggregated and highly integrated MAS. The absence of findings for TU is suggestive of an “uncertainty paradox,” previously referred to in the literature, and is indicative of the need to re‐consider TU as an element of “technology” rather than “uncertainty.”

Research limitations/implications

This study focused only on manufacturing companies and its findings may not be applicable to other organizational contexts, e.g. service enterprises.

Originality/value

This study focuses on actual availability of MAS as perceived by users in manufacturing companies rather than on studies which rely on accountants' perceptions, on hypothetical “usefulness” perceptions of MAS or on the sole use of the scope dimension.
Merger repair: when M&As go wrong
Authors: Galpin Timothy , Herndon Mark
Published: January 2008

Purpose

The company closed the deal over two‐years ago, but the organization is still not operating as one company: results are lagging, customers are defecting, and shareholders are restless. Management thought that they checked off all of the right deal actions, including: a thorough due diligence (operations, finances, systems, and people); assigning appropriate integration resources early and keeping them available throughout the integration process; developing and executing detailed integration plans; and measuring, tracking, and reporting implementation progress against the integration plans. But, somewhere, somehow, something went wrong – and it has to be fixed, or else. The transaction itself was completed too long ago for any action now to be truly considered “post‐deal integration.” The situation the company now faces is “merger repair.” Unfortunately, they are not alone. Numerous, well‐intentioned deals have gone sour either due to gross negligence or because of a series of small – but in aggregate very powerful – mistakes and/or delays. This article provides a method to identify whether or not a company is in need of “merger repair,” and an approach (including supporting tools and templates) to perform the needed “repairs.”

Design/methodology/approach

In working with numerous clients on merger integration efforts we have identified that, not only do many companies struggle with their immediate M&A integration efforts, but they also suffer chronic performance issues caused by past integration efforts that have been allowed to linger and/or have been managed poorly.

Findings

Conducting M&A integration efforts poorly creates lasting business performance issues (e.g. poor customer service, lower than desired productivity, lack of cost control, and/or unrealized revenue improvement) long after a deal is closed. Almost half (49 percent) of the respondents to The University of Dallas Graduate School Of Management's, 2006 Mergers and Acquisitions Survey – The Current State of M&A Integration (including 124 executives and managers from 21 different industries), indicated that their company is in need of “merger repair.” There are two key tracks of “merger repair” companies can pursue to first get the business back on track, and then to improve the organization's future M&A integration competency.

Originality/value

This article advances the current theory and practice of post‐merger integration that, up to this point, has focused exclusively on integration activities conducted immediately (i.e. within the first 6 to 12‐months) of deal close. This article also addresses how to identify and address integration issues that still exist two or more years after a deal is closed, by providing pragmatic tools and templates that practitioners can immediately apply to both identify and resolve situations of “merger repair.” Lastly, the approach described has broad application to companies across multiple industries and geographies.
A new model for managing change: the holistic view
Authors: Adcroft Andy , Willis Robert , Hurst Jeff
Published: January 2008

Purpose

In an age where organizational transformation is becoming more important to both the theory and practice of strategic management, the aim of this paper is to provide a model through which organizational transformation and strategic change can be understood in an holistic manner.

Design/methodology/approach

In developing a model to explain organizational transformation, the paper draws on two different theoretical traditions. First, the paper draws on theories of political revolutions and, second, the paper draws on interpretative theories, in particular, speech act theory.

Findings

The paper argues that in order to provide a realistic understanding of how and why an organization has attempted a transformational strategy it is important to consider four issues: the event which triggered the transformation, the program and process through which transformation was attempted, the outcome of the transformational strategy, and the myths which have been built up around the transformation.

Originality/value

The paper takes a novel approach by drawing on non‐management theories to develop an understanding of management phenomena. In doing this the paper generates an original model useful for the post rational explanation of transformational strategies.
Valuing human organs: an application of contingent valuation
Authors: Altinanahtar Alper , Crooker John R. , Kruse Jamie B.
Published: January 2008

Purpose

This paper aims to estimate a supply response to monetary incentives to donate organs using a survey based on Adams, Barnett and Kaserman.

Design/methodology/approach

The paper uses bootstrap techniques to estimate the characteristics of individuals and their willingness to accept monetary compensation for an organ donation commitment. It uses the estimates to fuel a simulation that examines the relationship between a market‐clearing price and the usability rate. The usability rate is the proportion of deaths that result in tissues that are viable for transplant.

Findings

By analyzing the relationship between usability rate and market‐clearing price, the paper identifies three important ranges. When the usability rate is about 5 percent, a donation‐only system (zero price) should clear the market. At a usability rate between 2 and 5 percent, modest monetary incentives can attract a supply response that will clear the market. When the usability rate is less than 2 percent, supply becomes sufficiently inelastic so that even large monetary incentives will not solve the shortage problem.

Practical implications

If the market mechanism were capable of yielding a greater number of organs for transplantation than the current system, then its adoption would save numerous lives and significantly reduce the cost of treating a variety of serious diseases. Also, it is useful in a benefit‐cost analysis framework designed to measure the social value of refinements in the coordination system.

Originality/value

By relating the market‐clearing price of organs to their usability rates, this paper draws attention on the importance of interdisciplinary studies.
Norms and values of the various microfinance institutions
Authors: Hudon Marek
Published: January 2008

Purpose

The paper aims to study the role of norms and values in the microfinance sector.

Design/methodology/approach

The paper provides a combination of narrative with argument and analysis.

Findings

A classification of the sector is proposed, mapping the institutions along two axes: the profit motive (profit vs not‐for‐profit) and the decision‐making style (centralized vs un‐centralized). Some microfinance institutions base their interactions on rigid norms or rules; while others are based on values. It is argued that the private sector will tend to produce the operating rules of the microfinance system while the not‐for‐profit institutions that are using an inclusive decision‐making process are more likely to influence the ethical norms in the sector. Nevertheless, this classification is not static as recent events in South‐India shows that norms, such as the interest rates, can be politically and emotionally invested to the point that they are about to become values in the sector.

Originality/value

The conclusions drawn help in understanding the interactions between the various actions in microfinance. Exploiting the full range of the possibilities of those different structures may be valuable for a fully successful development in India.
Socioeconomic determinants of child mortality in Pakistan
Authors: Iram Uzma , Butt Muhammad S.
Published: January 2008

Purpose

The main purpose of this study is to identify and quantify the relative importance of various socioeconomic factors and maternal care practices which may have significant role in determining child mortality at different level of child ages in Pakistan.

Design/methodology/approach

This paper examines the role of household, demographic and environment factors as determinants of early children mortality in Pakistan. A number of individual, household and local characteristics are related to the probability of child mortality. This study employed a sequential model which is based on a sequence of binary choice models for the conditional probability of choosing a higher response category.

Findings

This study identifies that mother feeding protects children from early exposure to diseases and ill‐health in different ways. It also appeared that mother's education is strongly related to neonatal mortality, infant mortality as well as child mortality not only through the improved child caring practices but also through other proximate determinants such as prenatal care, income and environmental contamination.

Research limitations/implications

Social policies attempting to promote early initiation of mother feeding and utilization of prenatal care could make major contribution to the reduction of under five years mortality in Pakistan

Practical implications

Health care intervention programmes should focus on illiterate mothers whose children have all the cumulative risks due to poor health care utilization.

Originality/value

This could be the first ever effort in describing child mortality status with the help of sequential probit technique for Pakistan.
Trends in literacy rates and schooling among the scheduled tribe women in India
Authors: Mitra Aparna , Singh Pooja
Published: January 2008

Purpose

The purpose of the paper is to highlight the differences in literacy and schooling attainment among the scheduled tribe women in India.

Design/methodology/approach

The paper uses data from the Census of India, Department of Education in India, and National Human Development Report prepared by the Government of India.

Findings

The high status of women among the tribal groups in the northeastern states has important effects on the literacy rates, enrollment ratios and dropout rates of girls in that region. High‐poverty rates pose to be significant obstacles in attaining literacy and education among tribal women in India. However, large differences in literacy rates in the various states in India show that social and cultural norms, proximity to the mainstream Hindu culture, and the role of women are also important determinants in achieving literacy among tribal women.

Originality/value

Literacy is considered to be an important tool for improving the status of women among the scheduled tribes. Aggregate statistics often paint a dismal picture of the low‐literacy rates and schooling among the scheduled tribe women. This paper shows that such statistics fail to capture the different trends in literacy rates and value placed in schooling among the various tribal groups in India. Differences in economic, social, and cultural backgrounds among the various tribes need to be emphasized in order to understand the differential nature of investments in literacy rates and schooling among tribal women in India.
User experience in the library: a case study
Authors: Sadeh Tamar
Published: January 2008

Purpose

The purpose of this article is to describe the need for and realization of a new kind of interface for searching and obtaining library materials, an interface designed around user needs and decoupled from, though interoperating with, current library systems.

Design/methodology/approach

The paper describes a product that was released in May 2007 – the Primo® system from Ex Libris – as an example of a new solution for the discovery and delivery of library collections. The paper deals with the issues involved in the design of the product, the way in which the product was built to address the needs of both information seekers and libraries, and the use of usability studies to affirm the overall design and help shape fine points of the interface.

Findings

The paper demonstrates how users' expectations, which emanate from the everyday experience on the internet, can be addressed by library software in a way that corresponds to librarians' requirements and suits and libraries' technological infrastructure.

Originality/value

Using a concrete example, this paper demonstrates how the design of a discovery and delivery interface for library materials can satisfy the expectations of users who are accustomed to services on the web and can help libraries attract such users back to the library environment, where they can obtain credible, trustworthy scholarly content.
Citation impact of Open Access journals
Authors: Turk Nana
Published: January 2008

Purpose

This literature review aims to provide a synthesis of available key information about the citation impact of Open Access journals in LIS and science in general. Citation impact is defined as a surrogate measure of citation counts.

Design/methodology/approach

Based on a literature review, this paper discusses the methodology of the data collections for citation counts. The literature review is structured to address the literature about citation impact of Open Access journals.

Findings

The literature review indicates that there is quite a uniform way about methodology of citation counts and substantial research about motivation for URL citations to LIS articles.

Originality/value

This literature review is a comprehensive study of the main research about citation impact of Open Access journals, focused on LIS journals.
Competencies and curriculum for IL
Authors: Corradini Elena
Published: January 2008

Purpose

The purpose of this paper is to provide a flavour of the content of International Round Table at the Conference on Competencies and Curriculum for IL held in Milan, Italy in March 2007.

Design/methodology/approach

A description of the issues, content and speakers of the Round Table is presented in this report.

Findings

Various international perspectives were reported at this round table, covering the themes of IL courses, the curriculum, professional competencies, learning by doing, and who is the right teacher for IL, which ended with a lively discussion and thoughts for the future.

Originality/value

This paper provides a conference report of value to library and information professionals on the role of libraries for education, IL, learning styles, and the new challenges for information professionals working in the learning society.