bluuebunny/crossref_metadata_2025 huggingface dataset:
Phylogenetically novel uncultured microbial cells dominate Earth microbiomes
Authors: Lloyd Karen G. , Ladau Joshua , Steen Andrew D. , Yin Junqi , Crosby Lonnie
Published: April 2018

To unequivocally determine a microbe’s physiology, including its metabolism, environmental roles, and growth characteristics, it must be grown in a laboratory culture. Unfortunately, many phylogenetically-novel groups have never been cultured, so their physiologies have only been inferred from genomics and environmental characteristics. Although the diversity, or number of different taxonomic groups, of uncultured clades has been well-studied, their global abundances, or number of cells in any given environment, have not been assessed. We quantified the degree of similarity of 16S rRNA gene sequences from diverse environments in publicly-available metagenome and metatranscriptome databases, which we show are largely free of the culture-bias present in primer-amplified 16S rRNA gene surveys, to their nearest cultured relatives. Whether normalized to scaffold read depths or not, the highest abundance of metagenomic 16S rRNA gene sequences belong to phylogenetically novel uncultured groups in seawater, freshwater, terrestrial subsurface, soil, hypersaline environments, marine sediment, hot springs, hydrothermal vents, non-human hosts, snow and bioreactors (22-87% uncultured genera to classes and 0-64% uncultured phyla). The exceptions were human and human-associated environments which were dominated by cultured genera (45-97%). We estimate that uncultured genera and phyla could comprise 7.3 × 1029(81%) and 2.2 × 1029(25%) microbial cells, respectively. Uncultured phyla were over-represented in meta transcript omes relative to metagenomes (46-84% of sequences in a given environment), suggesting that they are viable, and possibly more active than cultured clades. Therefore, uncultured microbes, often from deeply phylogenetically divergent groups, dominate non-human environments on Earth, and their undiscovered physiologies may matter for Earth systems.
Beaked and Killer Whales Show How Collective Prey Behaviour Foils Acoustic Predators
Authors: Aguilar de Soto Natacha , Visser Fleur , Madsen Peter , Tyack Peter , Ruxton Graeme , Arranz Patricia , Alcazar Jesús , Johnson Mark
Published: April 2018

Animals aggregate to obtain a range of fitness benefits, but a common cost of aggregation is increased detection by predators. Here we show that, in contrast to visual and chemical signallers, aggregated acoustic signallers need not face higher predator encounter rate. This is the case for prey groups that synchronize vocal behaviour but have negligible signal time-overlap in their vocalizations. Beaked whales tagged with sound and movement loggers exemplify this scenario: they precisely synchronize group vocal and diving activity but produce non-overlapping short acoustic cues. They combine this with acoustic hiding when within reach of eavesdropping predators to effectively annul the cost of aggregation for predation risk from their main predator, the killer whale. We generalize this finding in a mathematical model that predicts the key parameters that social vocal prey, which are widespread across taxa and ecosystems, can use to mitigate detection by eavesdropping predators.
Automated analysis of small RNA datasets with RAPID
Authors: Karunanithi Sivarajan , Simon Martin , Schulz Marcel H.
Published: April 2018

Summary: Understanding the role of short-interfering RNA (siRNA) in diverse biological processes is of current interest and often approached through small RNA sequencing. However, analysis of these datasets is difficult due to the complexity of biological RNA processing pathways, which differ between species. Several properties like strand specificity, length distribution, and distribution of soft-clipped bases are few parameters known to guide researchers in understanding the role of siRNAs. We present RAPID, a generic eukaryotic siRNA analysis pipeline, which captures information inherent in the datasets and automatically produces numerous visualizations as user-friendly HTML reports, covering multiple categories required for siRNA analysis. RAPID also facilitates an automated comparison of multiple datasets, with one of the normalization techniques dedicated for siRNA knockdown analysis, and integrates differential expression analysis using DESeq2. RAPID is available under MIT license at https://github.com/SchulzLab/RAPID. We recommend using it as a conda environment available from https://anaconda.org/bioconda/rapid.
Thrombocytopenia Microcephaly Syndrome - a novel phenotype associated withACTBmutations
Authors: Latham Sharissa L. , Ehmke Nadja , Reinke Patrick Y.A. , Taft Manuel H. , Lyons Michael J. , Friez Michael J , Lee Jennifer A. , Hecker Ramona , Frühwald Michael C. , Becker Kerstin , Neuhann Teresa M. , Horn Denise , Schrock Evelin , Sarnow Katharina , Grützmann Konrad , Gawehn Luzie , Klink Barbara , Rump Andreas , Chaponnier Christine , Knöfler Ralf , Manstein Dietmar J. , Di Donato Natalia
Published: April 2018

Introductory paragraph

Until recently missense germ-line mutations inACTB, encoding the ubiquitously expressed β-cytoplasmic actin (CYA), were exclusively associated with Baraitser-Winter Cerebrofrontofacial syndrome (BWCFF), a complex developmental disorder1,2. Here, we report six patients with previously undescribed heterozygous variants clustered in the 3’-coding region ofACTB. These patients present with clinical features different from BWCFF, including thrombocytopenia, microcephaly, and mild developmental disability. Patient derived cells are morphologically and functionally distinct from controls. Assessment of cytoskeletal constituents identified a discrete filament population altered in these cells, which comprises force generating and transmitting actin binding proteins (ABP) known to be associated with thrombocytopenia3–8.In silicomodelling and molecular dynamics (MD)-simulations support altered interactions between these ABP and mutant β-CYA. Our results describe a new clinical syndrome associated withACTBmutations with a distinct genotype-phenotype correlation, identify a cytoskeletal protein interaction network crucial for thrombopoiesis, and provide support for the hypomorphic nature of these actinopathy mutations.
Identification of co-evolving temporal networks
Authors: Elhesha Rasha , Sarkar Aisharjya , Boucher Christina , Kahveci Tamer
Published: April 2018

Motivation

Biological networks describes the mechanisms which govern cellular functions. Temporal networks show how these networks evolve over time. Studying the temporal progression of network topologies is of utmost importance since it uncovers how a network evolves and how it resists to external stimuli and internal variations. Two temporal networks have co-evolving subnetworks if the topologies of these subnetworks remain similar to each other as the network topology evolves over a period of time. In this paper, we consider the problem of identifying co-evolving pair of temporal networks, which aim to capture the evolution of molecules and their interactions over time. Although this problem shares some characteristics of the well-known network alignment problems, it differs from existing network alignment formulations as it seeks a mapping of the two network topologies that is invariant to temporal evolution of the given networks. This is a computationally challenging problem as it requires capturing not only similar topologies between two networks but also their similar evolution patterns.

Results

We present an efficient algorithm,Tempo, for solving identifying coevolving subnetworks with two given temporal networks. We formally prove the correctness of our method. We experimentally demonstrate that Tempo scales efficiently with the size of network as well as the number of time points, and generates statistically significant alignments—even when evolution rates of given networks are high. Our results on a human aging dataset demonstrate that Tempo identifies novel genes contributing to the progression of Alzheimer’s, Huntington’s and Type II diabetes, while existing methods fail to do so.

Availability

Software is available online (https://www.cise.ufi.edu/∼relhesha/temporal.zip).

Contact

relhesha@ufi.edu

Supplementary information

Supplementary data are available atBioinformaticsonline.
Sapropterin Treatment Prevents Congenital Heart Defects Induced by Pregestational Diabetes in Mice
Authors: Engineer Anish , Saiyin Tana , Lu Xiangru , Kucey Andrew S. , Urquhart Brad L. , Drysdale Thomas A. , Norozi Kambiz , Feng Qingping
Published: April 2018

Aims

Tetrahydrobiopterin (BH4) is a co-factor of endothelial nitric oxide synthase (eNOS), which is critical to embryonic heart development. We aimed to study the effects of sapropterin (Kuvan®), an orally active synthetic form of BH4 on eNOS uncoupling and congenital heart defects (CHDs) induced by pregestational diabetes in mice.

Methods

Adult female mice were induced to pregestational diabetes by streptozotocin and bred with normal males to produce offspring. Pregnant mice were treated with sapropterin or vehicle during gestation. CHDs were identified by histological analysis. Cell proliferation, eNOS dimerization and reactive oxygen species (ROS) production were assessed in the fetal heart.

Results

Pregestational diabetes results in a spectrum of CHDs in their offspring. Oral treatment with sapropterin in the diabetic dams significantly decreased the incidence of CHDs from 59% to 27% and major abnormalities, such as atrioventricular septal defect and double outlet right ventricle were absent in the sapropterin treated group. Lineage tracing reveals that pregestational diabetes results in decreased commitment of second heart field progenitors to the outflow tract, endocardial cushions, and ventricular myocardium of the fetal heart. Notably, decreased cell proliferation and cardiac transcription factor expression induced by maternal diabetes were normalized with sapropterin treatment. Furthermore, sapropterin administration in the diabetic dams increased eNOS dimerization and lowered ROS levels in the fetal heart.

Conclusions

Sapropterin treatment in the diabetic mothers improves eNOS coupling, increases cell proliferation and prevents the development of CHDs in the offspring. Thus, sapropterin may have therapeutic potential in preventing CHDs in pregestational diabetes.
An optimal kernel-based method for gene set association analysis
Authors: He Tao , Li Shaoyu , Zhong Ping-Shou , Cui Yuehua
Published: April 2018

Single-variant based genome-wide association studies have successfully detected many genetic variants that are associated with many complex traits. However, their power is limited due to weak marginal signals and ignoring potential complex interactions among genetic variants. Set-based strategy was proposed to provide a remedy where multiple genetic variants in a given set (e.g., gene or pathway) are jointly evaluated, so that the systematic effect of the set is considered. Among many, the kernel-based testing (KBT) framework is one of the most popular and powerful methods in set-based association studies. Given a set of candidate kernels, method has been proposed to choose the one with the smallest p-value. Such a method, however, can yield inflated type I error, especially when the number of variants in a set is large. Alternatively one can get p-values by permutations which, however, could be very time consuming. In this work, we proposed an efficient testing procedure that can not only control type I error rate but also generate power close to the one obtained under the optimal kernel. Our method is built upon the KBT framework and is based on asymptotic results under a high-dimensional setting. Hence it can efficiently deal with the case where the number of variants in a set is much larger than the sample size. Both simulation and real data analysis demonstrate the advantages of the method compared with its counterparts.
Spatio-temporally specific transcranial magnetic stimulation to test the locus of perceptual decision making in the human brain
Authors: Luber Bruce , Jangraw David C. , Appelbaum Greg , Harrison Austin , Hilbig Susan , Beynel Lysianne , Jones Tristan , Sajda Paul , Lisanby Sarah H.
Published: April 2018

Previous research modeling EEG, fMRI and behavioral data has identified three spatially distributed brain networks that activate in temporal sequence, and are thought to enable perceptual decision-making during face-versus-car categorization. These studies have linked late activation (>300ms post stimulus onset) in the lateral occipital cortex (LOC) to object discrimination processes. We applied paired-pulse transcranial magnetic stimulation (ppTMS) to LOC at different temporal latencies with the specific prediction, based on these studies, that ppTMS beginning at 400ms after stimulus onset would slow reaction time (RT) performance. Thirteen healthy adults performed a two-alternative forced choice task selecting whether a car or face was present on each trial amidst visual noise pre-titrated to approximate 79% accuracy. ppTMS, with pulses separated by 50ms, was applied at one of five stimulus onset asynchronies: -200, 200, 400, 450, or 500ms, and a sixth no-stimulation condition. As predicted, TMS at 400ms resulted in significant slowing of RTs, providing causal evidence in support of LOC contribution to perceptual decision processing. In addition, TMS delivered at -200ms resulted in faster RTs, indicating early stimulation may result in performance enhancement. These findings build upon correlational EEG and fMRI observations and demonstrate the use of TMS in predictive validation of psychophysiological models.
A new two-dimensional managnese(II) coordination polymer constructed by 2,2′-(1,2-phenylene)bis(1H-imidazole-4,5-dicarboxylate)
Authors: Liu Yan-Ju , Cheng Di , Li Ya-Xue , Meng Xiang-Ru , Yang Huai-Xia
Published: April 2018

In recent years, N-heterocyclic carboxylate ligands have attracted much interest in the preparation of new coordination polymers since they contain N-atom donors, as well as O-atom donors, and have a rich variety of coordination modes which can lead to polymers with intriguing structures and interesting properties. A new two-dimensional coordination polymer, namely poly[[μ3-2,2′-(1,2-phenylene)bis(4-carboxy-1H-imidazole-5-carboxylato)-κ6
O
4,N
3,N
3′,O
4′:O
5:O
5′]manganese(II)], [Mn(C16H8N4O8)]
n
or [Mn(H4Phbidc)]
n
, has been synthesized by the reaction of Mn(OAc)2·4H2O (OAc is acetate) with 2,2′-(1,2-phenylene)bis(1H-imidazole-4,5-dicarboxylic acid) (H6Phbidc) under solvothermal conditions. In the polymer, each MnII ion is six-coordinated by two N atoms from one H4Phbidc2− ligand and by four O atoms from three H4Phbidc2− ligands, forming a significantly distorted octahedral MnN2O4 coordination geometry. The MnII ions are linked by hexadentate H4Phbidc2− ligands, leading to a two-dimensional structure parallel to the ac plane. In the crystal, adjacent layers are further connected by N—H...O hydrogen bonds, forming a three-dimensional structure in the solid state.
Isomorphous rare-earth tris[bis(2,6-diisopropylphenyl) phosphate] complexes and their catalytic properties in 1,3-diene polymerization and in the inhibited oxidation of polydimethylsiloxane
Authors: Minyaev Mikhail E. , Tavtorkin Alexander N. , Korchagina Sof'ya A. , Bondarenko Galina N. , Churakov Andrei V. , Nifant'ev Ilya E.
Published: April 2018

Crystals of mononuclear tris[bis(2,6-diisopropylphenyl) phosphato-κO]pentakis(methanol-κO)lanthanide methanol monosolvates of lanthanum, [La(C24H34O4P)3(CH3OH)5]·CH3OH, (1), cerium, [Ce(C24H34O4P)3(CH3OH)5]·CH3OH, (2), and neodymium, [Nd(C24H34O4P)3(CH3OH)5]·CH3OH, (3), have been obtained by reactions between LnCl3(H2O)
n
(n = 6 or 7) and lithium bis(2,6-diisopropylphenyl) phosphate in a 1:3 molar ratio in methanol media. Compounds (1)–(3) crystallize in the monoclinic P21/c space group and have isomorphous crystal structures. All three bis(2,6-diisopropylphenyl) phosphate ligands display a κO-monodentate coordination mode. The coordination number of the metal atom is 8. Each [Ln{O2P(O-2,6-iPr2C6H3)2}3(CH3OH)5] molecular unit exhibits four intramolecular O—H...O hydrogen bonds, forming six-membered rings. The unit forms two intermolecular O—H...O hydrogen bonds with one noncoordinating methanol molecule. All six hydroxy H atoms are involved in hydrogen bonding within the [Ln{O2P(O-2,6-iPr2C6H3)2}3(CH3OH)5]·CH3OH unit. This, along with the high steric hindrance induced by the three bulky diaryl phosphate ligands, prevents the formation of a hydrogen-bond network. Complexes (1)–(3) exhibit disorder of two of the isopropyl groups of the phosphate ligands. The cerium compound (2) demonstrates an essential catalytic inhibition in the thermal decomposition of polydimethylsiloxane in air at 573 K. Catalytic systems based on the neodymium complex tris[bis(2,6-diisopropylphenyl) phosphato-κO]neodymium, (3′), which was obtained as a dry powder of (3) upon removal of methanol, display a high catalytic activity in isoprene and butadiene polymerization.
Customer orientation and SME performance: the role of networking ties
Authors: Neneh Brownhilder Ngek
Published: April 2018

Purpose

The purpose of this paper is to examine the moderating effect of networking ties on the relationship between customer orientation and firm performance.

Design/methodology/approach

This study adopted a survey approach to collect data from 251 respondents in the Mangaung Metropolitan Municipality in the Free State province, South Africa. Scales for data collection were operationalised from prior studies. A hierarchical regression analysis was used to examine the moderating effect of networking ties on the relationship between customer orientation and firm performance.

Findings

The results showed that customer orientation had a significant positive association with firm performance, thus supporting the existing calls for examining the unique contributions of customer orientation to firm performance. Furthermore, this study hypothesised that business, political, and social network ties positively moderated this association. However, the results showed that only business and social network ties had a positive and significant moderating effect, with the influence of customer orientation on firm performance being more pronounced for firms with high as opposed to low business and social network ties. Nevertheless, all the three types of network ties showed a positive and significant direct relationship with firm performance, thus supporting the consolidated literature on the positive impact of network ties on firm performance.

Practical implications

The practical implications are twofold. First, it encourages business owners to develop a customer-oriented approach as a key strategic objective in their pursuit for optimal business performance. Second, business owners and managers should increasingly exploit their business and social network ties to accumulate vital resources for effectively exploiting their customer-oriented capabilities as a means to improve their performance.

Originality/value

Even though customer orientation is a valuable internal strategic capability, its benefit on firm performance might be limited in small and medium enterprises (SMEs) when the businesses are unable to respond quickly to customer needs. This is more common when the SME is faced with resource limitations required for exploiting the new market opportunities. However, this study showed that SMEs can mitigate this issue by depending on their business and social network ties for valuable resources to effectively exploit opportunities that emerge from identified customer needs.
Career boundaries and boundary-crossing by public sector employees
Authors: Dafou Efthimia
Published: April 2018

Purpose

The purpose of this paper is to provide a boundary-focused analysis of career patterns in Greek public education.

Design/methodology/approach

A descriptive, interpretive design from the naturalistic paradigm was chosen for the study, based on narratives of 27 public education employees who used decision-making models for outlining their career plans.

Findings

This study depicted career-related boundaries and intentions of employees to develop their career within their domain or crossing particular boundaries, namely, the public-private boundary, the public education to higher education boundary, the occupational and other less salient boundaries.

Research limitations/implications

The delimitation of the study on public education employees studying for a postgraduate diploma might limit the scope of inter-occupational mobility.

Practical implications

This study highlights the subject of the first degree as the most critical determinant of career development, and identifies the role of structural constraints, especially of promotion systems, in “bounding” graduate careers.

Originality/value

This study developed a typology of career paths of public education employees and associated them with the identification of two main employee profiles, related to the subject of their first degree.
Trends on the relationship between board size and financial and reputational corporate performance
Authors: Orozco Luis Antonio , Vargas Jose , Galindo-Dorado Raquel
Published: April 2018

Purpose

The purpose of this paper is to investigate the relationship between board size (B-SIZE) and financial and reputational corporate performance in top companies ranked by the Business Monitor of Corporate Reputation – MERCO in Colombia.

Design/methodology/approach

This paper conducts correlations and cluster analysis in order to classify firms based on performance and control variables, using a sectional sample of 84 large companies in Colombia over the period 2008-2012.

Findings

This research founds that large boards are associated with high performance on corporate reputation, as stated by the resource dependence theory, and a low-financial performance, as predicted by the agency theory. However, the results indicate that there is no relation between financial and reputational performance.

Research limitations/implications

This research considered only large companies listed by MERCO. Therefore, the results can only be generalized for top firms in Colombia according to this list. However, results add empirical evidence to theoretical debate between B-SIZE and firm performance considering financial and reputational indicators.

Practical implications

According to the OECD manual of good corporate governance practices, the optimal B-SIZE has between five to nine core members. The board structure has a direct impact over the firm’s financial and reputational performance and must be carefully analyzed by shareholders to balance the size according to expected results and firm’s features like family ownership, exportation activities and norms of stock markets.

Originality/value

This paper contributes to the existing literature on the relationship between B-SIZE and corporate performance with the evaluation of financial and reputational results for the case of an emerging economy. In Latin America, this analysis must go beyond OECD recommendations, and shall consider the context of an emerging country based on empirical evidence.
Understanding consumer preferences on mosquito-bite protective clothing
Authors: Koo Sumin Helen
Published: April 2018

Purpose

The purpose of this paper is to understand people’s preferred design and functional features for mosquito-bite protective clothing.

Design/methodology/approach

Total 348 participants were asked through an online survey about their perceptions and behaviors related to mosquito bite prevention, preferred design and functional features for clothing, preferred design and functional features for smart clothing, preferred types of transferred data, and their demographic backgrounds. A series of t-tests and analyses of variance were computed using IBM’s SPSS 24.0.

Findings

There were significant differences in functional and design preferences among participants (p<0.05~0.001). The results suggest developing mosquito protective clothing as long pants for married people and outerwear for younger groups (10-40s), long-sleeved tops for all, and using thick fabrics for younger people than those over the 50s. Designers can develop smart clothing that can repel mosquitos through scents and cover the body, or as smart watches or wristbands to protect against mosquito bites. The connected software can present data about the mosquito numbers around the user, distances between the user and mosquitos, and product status. Marketers can target parents who showed more willingness to use the mosquito-bite protective clothing than individuals without children.

Originality/value

The outcomes of the study will help designers when developing mosquito-bite protective clothing and ultimately decrease the rate of diseases transmitted by mosquitos.
Innovative start-ups: challenges and development opportunities in Latvia
Authors: Bikse Veronika , Lusena – Ezera Inese , Rivza Baiba
Published: April 2018

Purpose

The purpose of this study is to identify the problems and possibilities for development of innovative start-ups in Latvia.

Design/methodology/approach

To achieve the aim of this study, a survey of Latvia’s high school students in 2015 (n= 5,910) was undertaken by an online questionnaire within a financial skill built-up contest “New Financial Expert 2016” held by the Financial Institute of Swedbank (Swedbank survey, 2016). Further, Latvia University of Agriculture master students (n= 97) were interviewed in the year 2016 to identify master students opinion about necessary support for entrepreneurship, future services or goods with potentially high added value and find out their readiness for innovative action.

Findings

A comparative analysis of data of the master student interviews and the survey of Latvia’s high school students showed that most of the youth associated their entrepreneurship prospects with innovative ideas, new technologies and new skills. The results of the research indicated that the foundation of start-up enterprises in Latvia led to positive results and gave an impulse to increasing economic activities as there were the necessary preconditions for their development.

Originality/value

The studies are mostly dedicated to start-ups that are less likely to innovate and have linked the concept of the start-up with business incubation. Unlike other studies, this is a specific research that provides insights into the situation in Latvia and is directed toward building innovative start-up enterprises that should be linked with the growth-oriented new technology, globalization and global market with a focus on innovation. Thus, research findings contribute to extant research on the possibilities of development of innovative start-up enterprises in Latvia and advance the present understanding of the main problems in the creation of new innovative start-ups.
Political market performance and corporate political activity
Authors: Cavazos David E. , Patterson Karen D.W. , Rutherford Mathew A.
Published: April 2018

Purpose

This study aims to examine conditions in which firm political market performance is associated with firm efforts to influence regulatory outcomes. Applying measures of political market performance based on firm performance in government enforcement actions and a firm’s ability to obtain favorable political outcomes, the authors make the case that political market performance is a key part of competitive political markets, which is associated with particular types of firm efforts to influence policy.

Design/methodology/approach

Longitudinal examination of nine automobile manufacturers during National Highway Traffic and Safety Administration crash tests reveals that firm performance in government enforcement activities is associated with greater efforts to cooperate with political suppliers, while declining firm performance in efforts to influence political outcomes is associated with increased firm opposition to political supplier actions.

Findings

Firm performance in government enforcement activities is associated with greater efforts to cooperate with political suppliers, while declining firm performance in efforts to influence political outcomes is associated with increased firm opposition to political supplier actions.

Research limitations/implications

Performance in regulatory enforcement results in increased firm actions to engage regulators in the policy-making process, while performance in obtaining desired policy outcomes is associated with a greater focus on opposition to proposed standards. These results suggest that political demanders can take deliberate actions to either engage or oppose supplier actions based on political market performance.

Originality/value

The primary contribution of this research is to begin to examine the implications of performance dynamics within political markets. Adding the construct of political market performance to the political markets framework reveals that variations in political market performance can be associated with specific types of corporate political activity.
Secrecy in Teflon international financial centres
Authors: Yeoh Peter
Published: April 2018

Purpose

This paper aims to examine tax leakages in secrecy financial centres.

Design/methodology/approach

This qualitative study relies on primary data from relevant statutes and secondary data from the public domain and in particular academic sources. The study makes concurrent use of the case study approach.

Findings

The study reinforces existing suggestions that tax evasion is significantly widespread from advanced to emerging economies. It also suggests serious enforcement difficulties because of light-touch surveillance among competing tax havens and financial professionals. Further, while relevant laws are in place to deal with illicit activities, enhanced transparency is needed to quell the problem and, in this instance, public access to beneficial owner data such as exemplified by UK’s public registry approach. The US Foreign Account Tax Compliance Act is proving to be effective, and similar expectations are raised for the equivalent the Organisation for Economic Co-Operation and Development initiative from 2017 onwards.

Research limitations/implications

The paper is constrained with the general limitations associated with qualitative studies. These are, however, mitigated by triangulations of perspectives and so on.

Practical implications

The findings have implications for policymakers and the business community.

Social implications

The findings could help to narrow inequality gaps between and within economies.

Originality/value

The paper combines insights from high-profile cases with those from academic sources. The analysis is also undertaken from the combined perspectives of law, economics and accounting. It also focuses in secrecy issues in both offshore and onshore financial centres.
Legal considerations to international contracts in the recent Greece financial crisis
Authors: Jaradt Nashat Mahmoud , Rehman Ijaz Ur
Published: April 2018

Purpose

This research aims to focus on what has happened in light of the Greece legal crisis in terms of international contracts and what legal situations have arisen.

Design/methodology/approach

This research focuses on what has happened in light of the Greek legal crisis in terms of international contracts and what legal situations have arisen. The overall situation in relation to international contracts and risk mitigation is discussed to analyze the efforts that have been made. The state of affairs in the country with regard to facilitating financial trade and enabling Greeks to send payments abroad or at the rate they need to is also explored.

Findings

The effects of financial crisis on international trade contracts as they relate to commercial businesses without taking into consideration the wider contractual obligations that Greece, as a country, have already defaulted on. The crux of the current crisis is the fact that Greece did not stick to the commitments it made to the European Union when it joined the eurozone and took on euro as their currency, replacing the drachma. It is important to understand that due to the scope of the economic crisis in the Greece, it is not simply the other contractual party’s creditworthiness and trustworthiness that are at issue, it is their ability to keep any promises in whatever climate arises in their country.

Research limitations/implications

The study is based on the financial crisis in Greek. Further research is needed to investigate the applicability of the findings in different contexts.

Originality/value

The study findings are believed to be valuable for international commercial contracts with regard to the Greek debt crisis in discussing the financial legal situation, facilitating trade and enabling Greeks to send payments abroad or at the rate they need. The study contributes to a better understanding of international commercial contract system.
Developing a strategy map for environmental consulting firms
Authors: Sayed Naqi , Lento Camillo
Published: April 2018

Purpose

The purpose of this paper is to identify key performance indicators (KPIs) for environmental consulting firms, explore their causal linkages and develop a strategy map around the balanced scorecard (BSC) perspectives.

Design/methodology/approach

Relevant KPIs are identified through interviews and secondary data. Causal relationships between KPIs are explored by using the decision-making trial and evaluation laboratory (DEMATEL) method to analyze survey responses from senior partners and industry experts.

Findings

The results suggest that the learning and growth perspective plays a pivotal role for consulting firms. In addition, and contrary to views held by some, internal process perspective can play a significant cause factor role for service businesses. Among the KPIs which were identified as important, acquiring new skills/techniques, increased customer value proposition, personnel utilization, new product solutions and start to end solutions as KPIs exhibited both cause and effect characteristics.

Practical implications

The results isolate core KPIs which self-reinforce, complement each other and form a feedback loop. Active management and monitoring of these KPIs is likely to result aid a consulting firm in achieving strategic objectives. The strategy map developed in this study can also serve as a reference point for similar businesses.

Originality/value

This is the first known study to develop a strategy map for a consulting business by adopting a structured approach and identify causal link among BSC perspectives and their respective KPIs. The study provides further empirical evidence for usefulness of a structured approach such as the DEMATEL.
Quality management capabilities of manufacturing industries in the Western Sydney region
Authors: Lobo Stanislaus Roque , Samaranayake Premaratne , Laosirihongthong Tritos
Published: April 2018

Purpose

The purpose of this paper is to, using a quality management assessment framework (QMAF), provide a comparative analysis of quality management capabilities of organisations categorised by size and groups, based on the Australian and New Zealand Standard Industrial Classification (ANZSIC) code.

Design/methodology/approach

A questionnaire-based survey was used for data collection. Statistical data analysis, including descriptive statistics, multivariate and univariate analysis of variance and Hsu’s multiple comparisons with/to the best post-hoc test results, was carried out to identify significant differences and similarities in total quality management capabilities between organisations based on the QMAF model.

Findings

Significant differences in quality management capabilities were identified between large organisations and SMEs while no significant differences were found to exist between medium- and small-size organisations. Most of the QMAF-based capabilities do not seem to show significant differences between the four groups of ANZSIC code of firms, except for partnering focus and business outcomes.

Research limitations/implications

The research was limited by the number of returned responses of survey questionnaire from manufacturing organisations in the Greater Western Sydney region. This research provides practitioners with practical guidelines for improving quality management capabilities and can become the basis for comparative analysis in other regions of Australia, and globally. In addition, the research findings can be used by government and quality associations to develop appropriate strategies and policies for supporting the development of quality enhancing programmes in SMEs.

Originality/value

The comparative analysis of quality management capabilities by organisational size and industry type advances the previous work on optimum pathways of achieving business outcomes using the QMAF model. In addition, the research has mapped out differences in quality management capabilities, based on a combined scope of size and industry type, especially in the Greater Western Sydney region where a large number of SMEs are located.
Examining attraction loyalty formation in creative tourism
Authors: Suhartanto Dwi , Brien Anthony , Sumarjan Norzuwana , Wibisono Nono
Published: April 2018

Purpose

This study aims to examine a creative attraction loyalty model which includes experience quality, satisfaction and motivation and to assess the model’s applicability in terms of customer attraction, namely, tourists and residents.

Design/methodology/approach

The data collection was conducted at four culture-based attractions in Bandung, Indonesia. Self-administrated questionnaires were distributed to visitors after they experienced the attraction. In total, 415 useful questionnaires were collected. The hypotheses developed were examined using partial least square structural equation modelling.

Findings

This study reveals a significant effect of experience quality on both satisfaction and attraction loyalty. Moreover, the effect of motivations on satisfaction and loyalty is partially supported, as only the pull motivation factor has a significant effect on satisfaction. Finally, this study reveals that the proposed attraction loyalty model is insignificant in terms of difference between tourists and residents.

Originality/value

Past studies have examined many of the drivers of loyalty both independently and separately. This study examines simultaneously three important loyalty drivers: experience quality, satisfaction and motivation in the context of a creative tourism attraction. To create visitor loyalty, this study suggests that attraction managers need to deliver high experience quality and develop customer pulling strategies through promotion efforts.
Quality improvement initiatives based on customer and service provider perspectives in shopping malls
Authors: Pakdil Fatma , Kurtulmuşoğlu Feride Bahar
Published: April 2018

Purpose

The purpose of this study is to optimize and improve service delivery configurations by integrating both customers’ and service providers’ perspectives into service delivery design processes using quality function deployment (QFD) methodology at shopping malls.

Design/methodology/approach

QFD is used to determine and close the gap between the most important customer needs and expectations and the opinions of service providers using a unique platform.

Findings

On customer side, the highest relative weight was given to “prompt response to customer concerns”, “not being crowded and loud”, “providing services for disabled customers” and “security of mall” customer expectations. On engineering side, “employees’ attributes, the size of parking area, reliable service, the time to find a product, the size of mall, disabled friendly infrastructure and the number of elevators and escalators” were determined to be the most important technical requirements.

Originality/value

Integrating the voice of customer into the voice of engineering, this study is the first attempt to describe how QFD methodology could be used to holistically optimize service delivery configurations in the mall industry. Unlike conventional QFD that ignores the cost perspective, this study has implications for operations managers with regard to solving resource allocation problems.
Factors influencing employer branding
Authors: Brusch Ines , Brusch Michael , Kozlowski Therese
Published: April 2018

Purpose

Companies have to consider people as one of the most important resources. Especially, the combination of demanding work and academic workers requires activities with regard to employer branding. An employer brand is an intangible asset that allows companies to look for motivated and capable employees (Hillebrandt, 2013). Consequently, the concept of employer branding can be used (Brickson, 2005; Heilmann et al., 2013). The purpose of this paper is to supplement the first empirical investigations with students as new employees (e.g. Daniel et al., 2015) by the perceptions of potential employees in less powerful, i.e. more rural, regions.

Design/methodology/approach

This paper summarizes existing findings and enhances two empirical investigations of 431 students of a technical university in a medium-sized city and 211 students of a university of applied sciences in a rural region in Germany. The data collection and analysis will focus on different methodical alternatives of identifying important drivers and dimensions of employer branding, as well as identifying different groups of potential employees and gender differences.

Findings

The paper highlights the need of the underrepresented but successful consideration of group specific analyses and following strategies in case of employer branding. The existing approaches of the establishment of an employer branding concepts can be improved through more suitable strategy elements when the addressees are better known.

Originality/value

The findings allow new insights, especially to smaller regions and companies and the awareness of group-specific analyses in general and in case of the development of an employer branding concept.
Customer roles from a self-service system perspective
Authors: Åkesson Maria , Edvardsson Bo
Published: April 2018

Purpose

This paper aims to develop a theoretical framework of archetypical customer roles in a self-service-based system by applying role theory to understand customers’ resource integration and value co-creation efforts in practice.

Design/methodology/approach

This study is based on a three-phase explorative case study of customers’ experiences of using self-service technologies at a furniture retailer. A total of 90 interviews were conducted.

Findings

Four archetypical enacted customer roles during value co-creation in a self-service-based system are identified: passive non-bothered, passive hesitant, active realist and active independent. Furthermore, it is shown that these roles shape how resources become.

Research limitations/implications

The challenges facing our retail practice bear similarities with those in other contexts, e.g. financial and travel industries, government or public sector service settings, in which self-service technologies are becoming more common. Therefore, this study setting enables some tentative generalizations. The case study approach, however, limits the statistical generalizability of the findings.

Practical implications

The importance of understanding is that not all customers are well-equipped for co-creating value through self-service. By engaging customers and offering them guidance when they encounter difficulties in managing the value co-creation process, as well as viewing them as resource integrators and value co-creators, firms can help them enact more active roles.

Originality/value

The archetypical customer roles contribute theoretically to detailing how resource integration and value co-creation can be shaped by enacted roles, an influence that has not been explicitly proposed in empirical service research.
The adoption and benefits of life cycle costing
Authors: Knauer Thorsten , Möslang Katja
Published: April 2018

Purpose

Although life cycle costing (LCC) is well established in theory and practice, little is known about the conditions of its adoption and its impact on the achievement of cost-management goals. Therefore, this paper aims to analyze the adoption and benefits of LCC.

Design/methodology/approach

The analyses are based on questionnaires collected from a survey of German firms.

Findings

The results demonstrate that the extent of LCC adoption is positively associated with the extent of guarantee and warranty costs, voluntary upfront and follow-up costs for ecological sustainability and the extent of target costing adoption. In contrast, the extent of LCC adoption is negatively associated with the amount of precursors and/or intermediates that are purchased. The results also demonstrate that firms perceive LCC to be beneficial for various aspects of cost management. Firms report that the greatest benefit of LCC is related to the identification of cost drivers.

Research limitations/implications

This investigation provides a starting point for future studies of the conditions of LCC adoption and the benefits of LCC. This study is subject to limitations, particularly with respect to the operationalization of our independent variables, the number of contextual variables and the general limitations of survey research.

Practical implications

The results inform practitioners of the situations in which it is most appropriate to adopt LCC. In addition, this study identifies various cost-management goals that are supported by the use of LCC.

Originality/value

This study provides the first comprehensive analysis of the conditions of LCC adoption and advances the literature regarding the impact of LCC on the achievement of cost-management goals. Furthermore, this study provides a starting point for future research into the implementation of LCC and the effects of LCC on management accounting practices.
Reflections on the applicability of business analytics for management accounting – and future perspectives for the accountant
Authors: Nielsen Steen
Published: April 2018

Purpose

This paper aims to identify, discuss and provide suggestions for how the phenomenon of business analytics and its elements may influence management accounting and the accountant.

Design/methodology/approach

This paper not only identifies a number of studies from academic journals but also reports from professional consultancies and professional accounting bodies concerning future opportunities and implications for management accounting in combination with business analytics.

Findings

First, it was found that both academic articles and professional accounting bodies suggest changes for management accounting. Second, it shows that topics such holistic views, fact-based decisions, predictions, visualization and specific hard core skills are the most important for the accountant. Finally, the paper demonstrates that there are different ambition levels for the management accountant, depending on if s(he) wants to be on a descriptive, on a predictive or on a prescriptive level.

Originality/value

Even though the paper is general in nature, the paper discusses a phenomenon that for some reason has been ignored by practitioners and researchers. The true value of the paper therefore lies in making practitioners and researchers more aware of the possibilities of business analytics for management accounting, and through that, making the management accountant a real value driver for the company.