bluuebunny/crossref_metadata_2025 huggingface dataset:
The role of link workers: a secondary care perspective
Authors: Sundaram Palaniappan , Sembhi Sati , Devlin Peter
Published: September 2012

Purpose

There is an increasing emphasis on strengthening links between the primary and specialist services in order to provide more effective care for patients. The aim of this paper is to focus on a study to engage frontline, secondary care clinicians in a process of reflection on the role of link workers and to identify their view of priorities.

Design/methodology/approach

The paper adopts a mixed method study involving focus groups (qualitative method with deductive approach) followed by a survey (quantitative method with an interpretative approach).

Findings

The essential role of link workers in managing clinical throughput/flow and improving communication with general practitioners is highlighted. In contrast, crisis intervention and relapse prevention were identified to be of least importance, probably indicating the role of crisis teams and community teams in fulfilling these functions, respectively.

Practical implications

It has become apparent through this evaluation that there may be a need to strike a balance between the emphasis upon greater integration of this role with community mental health teams and closer collaboration with general practitioners.

Originality/value

The study is part of a service evaluation undertaken with a view to evaluating the role of link workers.
Making mental health practitioners workforce ready
Authors: Stewart Victoria , Fielden Jann , Harris Michelle , Wheeler Amanda
Published: September 2012

Purpose

Mental health workforce development is crucial to successful mental health care reform. A postgraduate programme was developed in 2008 at Griffith University, Australia, to address this need. The programme was developed with an interprofessional focus and in an online format to ensure access for people with work or other commitments or living in rural and remote areas. This paper aims to describe the programme and outcomes of the evaluation.

Design/methodology/approach

The research involved mixed methods using semi‐structured interviews, brief sturctured interviews and a survey to allow triangulation of data. Ten people (two graduates and eight external key informants) were interviewed, 21 students who had withdrawn participated in a brief telephone interview and 20 current students completed the survey.

Findings

Overall the programme was viewed as providing a relevant contemporary qualification for the mental health sector. The online delivery offered flexibility, the interdisciplinary approach to learning was appreciated and the work‐based placements were highly valued. Mixed teaching‐learning modes employing a combination of online and supervised work‐based experience most effectively facilitated consolidation of knowledge in graduates. Enrolling students from a range of disciplines facilitates interdisciplinary learning, enhancing students' ability to understand other health professional's perspectives and work more effectively as a team.

Originality/value

Mental health tertiary programmes need to have a clear focus and understanding of the workforce needs, include work based learning experiences and address discipline specific as well as interdisciplinary learning needs to ensure students are work‐ready on graduation.
The national and international expansion of Chinese SMEs: evidence from Anhui Province
Authors: Fornes Gaston , Cardoza Guillermo , Xu Song
Published: September 2012

Purpose

The purpose of this paper is to study the national and international expansion of small to medium‐sized enterprises (SMEs) in Anhui, China. The paper focuses on the interaction of SMEs with the Government, assessed through the development of specific industries as well as ownership and funding by the State, and the origins of the relative weakness of Chinese SMEs' competitive position.

Design/methodology/approach

Data were collected from 154 SMEs and analysed using multivariate regressions; the models used the firms' export intensity at the regional, national, and international level as dependent variables. In total seven models were run: the first analysing the industry where SMEs operate, the second and third studying state funding and ownership, and the last four analysing a set of barriers hindering firms' expansion as independent variables.

Findings

The results show that: SMEs operating in labour‐intensive industries have better access to international markets; ownership and/or funding by the state do not play an important role in regional, national and international expansion; and there are 11 barriers related to weak management skills and knowledge hindering the expansion of Anhui's SMEs. The findings are then analysedvis‐à‐visrecent works on Chinese firms and conclusions are drawn.

Originality/value

The paper contributes to the increasing body of literature on the expansion of Chinese SMEs by providing an empirical analysis in a region different from the increasingly studied coastal areas.
Does assets injection by large shareholders improve firm performance?
Authors: Tang Zongming , Liu Ian (Yi) , Lu Yong , Yang Dan
Published: September 2012

Purpose

In 2005, China carried out a major reform that allows the previously untradeable shares controlled by large shareholders to become tradable in the secondary market. This reform and subsequent dramatic change of behavior of controlling shareholders, offer researchers a unique opportunity to study the behavior of controlling shareholders and its implication for corporate governance. Asset injection, by which controlling shareholders sell their high quality assets to the listed companies they controlled, became instantly popular after the reform. The purpose of this paper is to provide strong evidence that such asset injection improves both the Tobin's Q and the composite financial performance score of the injected firm.

Design/methodology/approach

Due to the availability of sample data, this paper focuses on two major types of assets injection: the listed companies purchase the large shareholders' physical assets or equity assets (their shares of other companies) in cash; and the listed companies purchase the large shareholders' physical assets or equity assets through private stock offering, often increasing the share proportion of large shareholders.

Findings

The research findings suggest that this full listing reform aligned the interest of controlling shareholders with the company and that controlling shareholders change their behavior from tunneling to propping.

Originality/value

The contributions of this paper are threefold: First, the paper provides strong evidence of large shareholders' propping behavior. Second, the authors use long‐term corporate financial performance measures to study the impact of asset injection. Third, the authors investigate what types of injections will have a bigger impact on financial performance of the injected firms.
Emotional work: students realising, negotiating and overcoming barriers
Authors: Wintrup Julie , James Elizabeth , Humphris Debra , Bryson Colin
Published: September 2012

Purpose

The purpose of the research is to explore Foundation degree students’ experience of an innovative curriculum, designed to enable pathway choices and widen access to Honour's degree programmes in a wide range of health professions and Social Work.

Design/methodology/approach

A longitudinal, cohort design followed three years’ of entrants through their degree and in some cases beyond. Semi‐structured, in‐depth interviews were carried out by a dedicated researcher at approximately yearly intervals.

Findings

Social networks and friendship groups emerged as pivotal to participants’ well‐being and persistence. Institutional barriers included communication problems and a lack of information about timetables and other practical issues. Over time participants came to assert their needs and confront problems, individually and collectively, describing a more questioning and assertive approach to their study and work lives.

Research limitations/implications

The experiences over time of students who leave university are needed to explore the role of social group membership and the effect of practical problems. A limitation of the study is that their views are not captured.

Practical implications

The importance of naturally‐occurring social groups in creating persistence at university has implications for curriculum design and resources (time/space) to support this activity.

Social implications

Widening access to HE brings with it new responsibilities to support students over time as transitions occur through programmes of study and during vacation periods.

Originality/value

Flexible approaches to education are generally seen to benefit mature students but can be stressful and require good and timely information.
An educational development student forum: working partnerships with students
Authors: Alsford Sally
Published: September 2012

Purpose

The purpose of this paper is to introduce a practical, developmental working model of student engagement, presenting results from 16 month's implementation of an experimental project. It identifies key issues and reflects on potential for collaboration with students on cross‐institutional issues in learning, teaching, assessment and student experience. It provides an example of seeking to “engage students” in order to foster and enhance “students’ engagement”.

Design/methodology/approach

The paper is a reflective case‐study in a key area of innovation in a large London university. It gives a practice‐based account of key stages in implementation of the project, identifying aims, objectives and outcomes within the framework of the Educational Development Unit's work, and the university's Graduate Attributes initiative. Briefly describing practical aspects, it reflects on successes and difficulties encountered. It presents some quantitative data related to student participation, and qualitative data including outcomes for students and staff, and locates the work in the context of sector research on student engagement.

Findings

Outcomes of this project support and evidence claims made in theoretical literature about the value of student engagement work of this type.

Originality/value

This work offers a flexible, scale‐able model for collaborative work with students in the area of educational development, with potential for student participation in both practical and strategic work. With elements in common with other examples from the growing field of student engagement projects, this project differs from many of these in its cross‐institutional basis and scope.
Looking at Islamic marketing, branding and Muslim consumer behaviour beyond the 7P's
Authors: Wilson Jonathan
Published: September 2012

Purpose

The purpose of this paper is to document a reflective commentary on observations concerning the phenomenon of researching and practicing Islamic marketing, in the absence of dedicated formal courses and instruction.

Design/methodology/approach

Grounded theory phenomenological critical reflection; based upon academic and practitioner anecdotal evidence and experiences.

Findings

Whilst there is a growing body of literature and scholarship specific to the field, mirrored by an increase in consumption and commercial ventures, comparably there appear to be a paucity of dedicated courses tackling the same area in equivalent depth. Intuitively and inductively, it is argued that there is both a need and demand for Islamic marketing courses, which at the very least, present commercial market opportunities.

Research limitations/implications

Without remedying this gap, practitioners and academics are impoverished – through a lack of dedicated platforms for disseminating findings, knowledge sharing and problem solving. Furthermore, without ratification through formal instruction and courses, there is a risk that the subject may remain on the fringes. This is in spite of growing empirical evidence indicating that the demand is great: within mainstream marketing as a subject, not to mention the demand from audiences – ranging from practitioners and consumers, right through to curious and inspired students.

Originality/value

This paper aims to raise the importance of teaching and learning up the agenda – hopefully encouraging more academic institutions and training providers to develop and deliver dedicated courses. Furthermore, summary guidance is offered on potential key areas of focus.
Muslim attitude and awareness towards Istihalah
Authors: Aris Aadam T. , Nor Norhaznee M. , Febrianto Noor A. , Harivaindaran K.V. , Yang Tajul A.
Published: September 2012

Purpose

The purpose of this study is to investigate the attitude and awareness towards Istihalah of Muslim Malaysian students in Universiti Sains Malaysia, Penang. This study aims to indicate the alertness of Muslim students about Istihalah in their daily life.

Design/methodology/approach

A total of 450 students from the university were selected using a stratified random sampling technique. The self‐administered questionnaire focused on attitude and awareness towards Istihalah and their interest to learn more about Istihalah.

Findings

A total of 99.1 percent of respondents agreed that the Muslim community lack of exposure about the Istihalah concept. Male students are more agreeable than female students (100.0 percent vs 98.2 percent). More than 94.7 percent of the respondents believe that Istihalah concept is very important to Muslim consumers. A total of 100.0 percent of the respondents are interested to know more about Istihalah.

Research limitations/implications

The respondents in this research were Muslim students in Universiti Sains Malaysia. The results of this research are only applicable to the subjected community. Therefore, any generalization of the findings on the whole or other Muslim communities should be avoided.

Originality/value

This paper is the first paper produced to investigate the attitude and awareness towards Istihalah among Muslim students, not only in Universiti Sains Malaysia, Penang but also the Muslim community as a whole. This paper will provide new information on the attitude and awareness of students towards Istihalah and the product of Istihalah as there no records on the matter prior to this. It will also be the pioneer to future research on this matter.
Contextualising non‐profit management in Sub‐Sahara Africa
Authors: Claeyé Frederik
Published: September 2012

Purpose

The purpose of this paper is to offer a framework for the analysis of the power dynamics shaping the emergence of hybrid management systems in sub‐Sahara Africa. It aims to achieve this by showing how insights from postcolonial theory can further enrich cross‐cultural management theory.

Design/methodology/approach

The mainstream perspectives in current cross‐cultural management literature are reviewed as a basis for the development of a theoretical framework that emphasises cross‐cultural interaction and a consideration of the power dynamics surrounding non‐profit organisations operating in a sub‐Saharan African context is integrated. Drawing on the metaphors of mimicry and hybridity, this paper argues that postcolonial theory offers an avenue for theorising cross‐cultural interaction and the power dynamics surrounding these cross‐cultural encounters. Examples chosen from the author's ongoing work in the NGO sector in the Eastern Cape, South Africa serve as illustrations of how the analytical framework might generate insights into the workings of power dynamics shaping the emergence of hybrid ways of managing and organising.

Findings

It is argued that through a focus on interaction and the surrounding power relations, this framework allows for a more contextualised understanding of the emergence of hybrid management systems in non‐profit organisations.

Originality/value

The paper shows that, f cross‐cultural management theory hopes to inform the practice of non‐profit management in sub‐Sahara Africa, it is imperative the power dynamics at work are clearly understood.
Earnings management to meet or beat earnings thresholds
Authors: El‐Sayed Ebaid Ibrahim
Published: September 2012

Purpose

The purpose of this paper is to examine whether Egyptian listed firms engage in earnings management to meet or beat earnings thresholds, particularly, earnings level (avoiding losses) threshold and earnings change (avoiding earnings decreases) threshold.

Design/methodology/approach

The paper uses the distribution of reported earnings approach, similar to Burgstahler and Dichev, to examine discontinuities around earnings thresholds as evidence on earnings management to meet or beat earnings thresholds.

Findings

The research findings reveal that there is a discontinuity in the distribution of reported earnings and earnings changes of Egyptian listed firms surrounding zero. There are too few observations immediately below zero and too many observations immediately above zero. These results suggest that Egyptian listed firms tend to engage in earnings management to avoid reporting losses and avoid reporting earnings decreases.

Research limitations/implications

The paper's main limitation is the relatively small sample size given the thinness of the Egyptian capital market, therefore, the findings should be interpreted with caution.

Originality/value

The paper contributes to the literature by examining earnings management to meet or beat earnings thresholds in Egypt as one of the emerging markets.
Impact of entrepreneurship education on entrepreneurial intentions of business and engineering students in Ethiopia
Authors: Tessema Gerba Dugassa
Published: September 2012

Purpose

The purpose of this paper is to examine the entrepreneurial intentions of undergraduate university students in Ethiopia by making a comparative analysis among different groups of students.

Design/methodology/approach

A total of 156 students completed entrepreneurship intention questionnaire. The questionnaire has seven parts extracting information about personal attraction, subjective norm, self‐efficacy, entrepreneurial intention, need for achievement, locus of control, and instrumental readiness. The respondents were asked to state their agreement/disagreement on statements on a seven‐point Likert type scale.

Findings

The result identified that students who had undergone entrepreneurship education (business management student in this case) tend to have better entrepreneurial intention than those who had not taken entrepreneurship course (engineering students). Also, it was observed that male management students have higher personal attraction towards entrepreneurial career, subjective norms, self‐efficacy and achievement need than female management students, as well as male and female engineering students, while female management students have the lowest instrumental readiness than students in other groups. The study did not find significant difference in entrepreneurial intention of students who had exposure to entrepreneurial activity through family and those who had no such exposures.

Research limitations/implications

The limitation of this research lies in the sample size and the study units (universities) from which samples have been taken. Future research is recommended to predict entrepreneurship intention of students by taking larger sample from more universities in the country.

Practical implications

The study strongly suggests the need to incorporate entrepreneurship education in the curriculum of technical disciplines in Ethiopian universities.

Originality/value

The research provides assessment of entrepreneurship intention of university students in the country/culture which was not explored in the past and hence it further enriches literature and helps to universalize intention theories.
The roles of emotion induced by types of restaurant attributes in advertisement on evaluation
Authors: Hwan Choi Nak , Kim Yen‐Soon
Published: September 2012

Purpose

Cheerful emotions are associated with achievement goals and quiescence emotions are associated with protection goals. The compatibility between consumer's goal orientation and the types of emotions can be extended to linking the types of emotions with the types of the product attributes used in advertisement. Previous studies have kept silent about the roles of differences between types of feelings induced from different advertisements on evaluating target advertised. The purpose of this paper is to explore the different effects of emotions triggered by the advertising information on evaluating the target.

Design/methodology/approach

Restaurant attributes were classified into hedonic and performance and reliability attributes. In total, three types of scenarios and advertisements were developed to induce the specific affect and 165 undergraduate students were assigned to one of three groups, each group consisting of 55 participants. Different scenarios and advertisements were provided to different group members and participants filled out the questionnaire. ANOVA was used to verify differences of feeling types (cheerful and quiescent) induced from each scenario and advertisement. Multiple regression analysis was used to verify the effects of feeling types induced from each scenario and advertisement on restaurant evaluations.

Findings

The appeals created by using each attribute induce positive emotions differently between the types of attributes which have a strong influence on restaurant appraisal. That is, the appeal using hedonic and performance attributes helps consumers feel cheerful more than quiescence. In addition, the appeal by using reliability attributes helps consumers feel more quiescence than cheerful. Also the cheerful emotions have more positive influences on restaurant appraisal than quiescence emotions do when appealed by using hedonic and performance attributes. Furthermore, quiescence emotions have more positive influences on restaurant appraisal than cheerful emotions when appealed by using reliability attributes.

Practical implications

It is of great importance for restaurant marketers to induce positive affects useful for customers' evaluation in a competitive environment. This research provides the insights into the roles of specific emotions induced from three types of restaurant attributes on the evaluation. Marketers should examine what types of goals consumers have and make an effort to trigger emotions by carefully using product attribute to be advertised to be consistent with the goals.

Originality/value

The main theoretical contribution of this paper is to extend prior affect‐as‐information researches to the effects of specific feelings compatible with certain types of restaurant attributes on evaluation.
An empirical study of consumer adoption on 3G value‐added services in China
Authors: Du Huiying , Zhu Ge , Zhao Limin , Lv Tingjie
Published: September 2012

Purpose

As the market competition becomes increasingly intensive and the profit from traditional voice services margins gradually decline, 3G telecom operators must provide various value‐added services to enhance the ARPU (average revenue per user). The purpose of this paper is to recognize the factors infecting the adoption of 3G value‐added services.

Design/methodology/approach

The TAM (technology acceptance model) was used as the foundation to further understand consumer's behavioral intention to use 3G value‐added services. Structural equation modelling (SEM) was used to develop a conceptual model of customer adoption and nine important factors were proposed. The authors conducted a questionnaire investigation, using a large sample, in the Chinese 3G value‐added service market. SPSS and AMOS were applied to analyze the survey data.

Findings

The empirical findings are: security and social influence are two of the most important factors in 3G market; 3G value‐added services must be perceived as enjoyment and useful; using context should be friendly and compatible; and in a whole view, the influence from gender, ease of use and need for unique to adoption intention is not significant, but to separate as two models, the difference is huge – the female group considers more about price and usefulness, while the male group thinks about enjoyment and compatibility.

Practical implications

The sample of this study is limited at the range of empirical data; the development of 3G technology has not yet been perfected in China and this study fails to include all of the 3G value‐added services, some of which are still in the exploratory phase of development. At the same time, the cities in this study cannot be said to represent the present stage of the whole of China.

Originality/value

The paper develops a conceptual structural equation model on the area of 3G value‐added services in China. The findings in the paper would help 3G providers to improve their services.
New venture capability of the transformation from entrepreneurial orientation to new venture's performance
Authors: Hu Wangbin , Zhang Yulii
Published: September 2012

Purpose

The gap between the high failure rate and the tremendous growth difference of new ventures has attracted scholars' widespread attention and resulted in the rich research outcomes of entrepreneurial orientation (EO). The purpose of this paper is to present a new construct and build up the conception model “entrepreneurial orientation‐new venture capability‐new venture's performance”.

Design/methodology/approach

This paper, on the basis of evolution economics as well as strategic and organizational theory, adopts the layered multi‐regression method and structure equation model to validate the theory hypothesis about the conception model.

Findings

Through 150 valid samples, this paper validates the dimensions of new venture's EO and new venture capability of China's context, moderating effect of environmental hostility and environmental, and mediating effect of new venture capability. The findings indicate that EO does significantly positively affect new venture performance, but the indirect impact of new venture capability is stronger.

Research limitations/implications

This paper has a few limitations which need to be improved in future study, including developing the time sequence study, expanding the research sample from Tianjin to other Chinese regions, and so on.

Originality/value

The paper's theoretical contributions are as follows: first of all, it points out the construct dimension of EO in the Chinese context; second, it introduces environment factor into Chinese new ventures' EO study; and finally, it constructs an integrated analysis concept based on the capability perspective – the new venture capability, abstracting its dimension and testing its mediator between EO and performance.
Recruiting, retaining and making the best use of social workers in adult social care
Authors: McKitterick Bill
Published: September 2012

Purpose

This paper seeks to identify the most effective ways both to recruit and retain social workers. It aims to explore the roles and skills that social workers bring to the provision of social care for adults and to invite a more detailed debate on the particular responsibilities in the field of neurodisability.

Design/methodology/approach

The paper draws on successful methods of recruitment and retention of social workers, from the experience of recruiting managers and the perspectives of social workers. It explores the current, in part inconclusive, debates on how best to utilise their practice skills and knowledge. It also invites the contribution of people working in this field to inform a second paper for the journal to address this in more detail in the field of neurodisability.

Findings

Despite enduring problems in the supply of capable and skilled social workers and low levels of retention, strong leadership by managers of social work services can take positive steps to ensure the provision of sustainable services and avoid the use of agency staff. These leaders can positively identify and make best use of the specific practice skills and knowledge of social workers, which in itself supports higher levels of retention.

Originality/value

The paper is based on direct experience of achieving high levels of successful recruitment and retention of social workers in times of short supply and a positive analysis of the specific and positive contribution of social workers in adult social care.
Motivational interviewing and acquired brain injury
Authors: Holloway Mark
Published: September 2012

Purpose

Brain injury rehabilitation is often complicated or confounded by difficulties with engaging the injured party with the services and input required. Lack of awareness of cognitive and executive impairments is often implicated in this difficulty. Any technique or approach that enhances engagement may then support rehabilitation. The aim of this paper is to examine the current evidence base for the use of motivational interviewing (MI) as a method for increasing engagement by supporting the development of insight.

Design/methodology/approach

The paper is a literature review, taking as its basis Medley and Powell's conceptual review of MI and then examining the published evidence available.

Findings

Although attractive to practitioners in the field because the purpose of MI and the goals underpinning acquired brain injury (ABI) rehabilitation are co‐terminus, the theoretical and research findings to date that address the effective application of MI to ABI are inconclusive. The literature presently available suggests there is no conclusive evidence that MI is a more effective approach than any other, and that which is available makes little reference to the specific difficulties of an ABI population that may confound MI's application in this area.

Research limitations/implications

There is currently no high standard of evidence to support the use of MI with people with ABI.

Practical implications

There are still very few papers written, or research undertaken, into the effectiveness of MI with people with a brain injury. Most of the work undertaken thus far is concerned with supporting behavioural change in this population when problematic alcohol or drug use is co‐morbid. This paper identifies some of the practical difficulties with the approach whilst recognizing the inherent value in its aims.

Originality/value

The paper provides an opportunity for practitioners who wrestle with the difficulty of engagement on a daily basis to reflect upon how present practice could be altered to increase the likelihood of supporting engagement.
Home Country Investor Protection, Ownership Structure and Cross‐Listed Firms' Compliance with SOX‐Mandated Internal Control Deficiency Disclosures
Authors: Gong Guojin , Ke Bin , Yu Yong
Published: September 2012

We examine whether home country investor protection and ownership structure affect cross‐listed firms' compliance with SOX‐mandated internal control deficiency (ICD) disclosures. We develop a proxy for the likelihood of cross‐listed firms' ICD misreporting during the Section 302 reporting regime. For cross‐listed firms domiciled in weak investor protection countries, we have three main findings. First, firms whose managers control their firms and have voting rights in excess of cash flow rights are more likely to misreport ICD than other firms during the Section 302 reporting regime. Second, there is a positive association between the likelihood of ICD misreporting and voluntary deregistration from the SEC prior to the Section 404 effective date. Third, for firms that chose not to deregister, there is a positive association between the likelihood of ICD misreporting and the reporting of previously undisclosed ICDs during the Section 404 reporting regime. We do not find similar evidence for cross‐listed firms domiciled in strong investor protection countries. Our findings are consistent with the hypothesis that, for cross‐listed firms domiciled in weak investor protection countries, managers who have the ability and incentive to expropriate outside minority shareholders are reluctant to disclose ICDs in order to protect their private control benefits. The results of our study should be of interest to regulators who wish to identify noncompliant firms for closer supervision, investors who wish to identify ex ante red flags for poor financial disclosure quality, and researchers who wish to understand the economic forces governing cross‐listed firms' financial disclosure behavior.
The Effect of Enterprise Systems Implementation on the Firm Information Environment
Authors: Dorantes Carlos‐Alberto , Li Chan , Peters Gary F. , Richardson Vernon J.
Published: September 2012

This study uses an archival research design to assess the impact of enterprise systems on a firm's internal information environment as reflected in the production of management earnings forecasts. Specifically, the authors hypothesize that, if enterprise systems improve management's access to decision‐relevant internal information, higher quality management earnings forecasts should ensue. Consistent with disclosure theory and the purported technical characteristics of enterprise systems, the authors find a positive association between enterprise system implementations and subsequent increases in the likelihood of management forecast issuance and the accuracy of the forecasts. Additional robustness tests support the argument that improvements in management forecasts are due to improvements in the firm's internal information environment rather than to enhancements in management's ability to manage earnings. Beyond accumulating financial reporting information, the authors note that such systems provide management with information to make day‐to‐day operational decisions. Moreover, the paper provides a basis for considering management forecast qualities as a measurable proxy for improvements in the firm's internal information environment that result from information technology investments.
Voluntary Reporting Incentives and Reporting Quality: Evidence from A Reporting Regime Change for Private Firms in Taiwan
Authors: Chi Wuchun , Dhaliwal Dan , Li Oliver Zhen , Lin Tzong‐Huei
Published: September 2012

This paper examines the effect of voluntary financial reporting on firms' reporting quality using a reporting regime change in Taiwan. Before 2001, Taiwan's Company Act imposed a mandatory public reporting requirement of filing audited financial statements on private firms with contributed capital exceeding a certain threshold. This requirement was rescinded in 2001 and private firms since have had discretion over public financial reporting. We divide private firms retroactively into two groups: voluntary reporting firms, those continuing the practice of filing financial statements after the regime change; and nonvoluntary reporting firms, those discontinuing the reporting practice after the regime change. We find that financial reporting quality is higher for voluntary reporting firms than for nonvoluntary reporting firms and that this quality difference translates into a lower cost of debt for voluntary reporting firms. Our results support the view that reporting incentives play an important role in determining reporting quality.
Tunisian man‐made wetlands as alternative habitats for waterbirds and their role for conservation
Authors: Afdhal Bechir , Charfi‐Cheikhrouha Faouzia , Moali Aïssa
Published: September 2012

The distribution of wintering waterbirds within some Tunisian artificial wetlands (AW) was studied during the 2004–2007 stable wintering periods. The survey has regarded 88 wetlands including 27 large dams, 25 hill dams and 36 hill lakes. We identified 42,840 individuals representing seven orders, eleven families, 37 species and six functional groups: dabbling ducks, grazing waterfowl, fish‐eaters, deep‐water foragers, shoreline foragers and waders. The population structure analysis showed an absolute dominance of the deep‐water foragers with approximately 82% of observed waterbirds. The total abundance survey showed a fluctuation of population sizes and richness, from thousands to few individuals and from 1 to 25 species, respectively. Analysis results showed that the species distribution is governed by several ecological factors and there was a significant correlation between species abundance and richness and some habitat variables such as area, depth, age, plant cover and hunting disturbance. Investigated AW revealed a significant carrying capacity and refuge serving for the conservation of numerous wintering and endangered waterbird species of high nature conservation value, the White‐headed Duck Oxyura leucocephala that has been observed with relatively high numbers representing more than 40% of the assessed Tunisian–Algerian population.
Mucosal Serpin A1 and A3 Levels in HIV Highly Exposed Sero‐Negative Women are Affected by the Menstrual Cycle and Hormonal Contraceptives but are Independent of Epidemiological Confounders
Authors: Rahman Syeda , Rabbani Rasheda , Wachihi Charles , Kimani Joshua , Plummer Francis A. , Ball Terry B. , Burgener Adam
Published: September 2012

Objective

Serpins (serine protease inhibitors) are associated with protection against HIV infection. Here, we characterized mucosal serpin expression in the genital tract of HIV highly exposed sero‐negative (HESN) women meeting our epidemiological definition of HIV resistance in relation to epidemiological variables.

Methods

Cervicovaginal lavage (CVL) fluid and plasma were collected from 84 HIV‐resistant, 54 HIV‐uninfected, and 66 HIV‐infected female commercial sex workers. Serpin A1 and A3 concentrations were measured by ELISA and compared with clinical information.

Results

Mucosal serpin A1 was elevated during proliferative phase over secretory phase (P = 0.017*), while A3 remained similar (P = 0.25). Plasma and mucosal serpin A1/A3 levels were not associated with each other and appeared compartment specific (r = 0.21, r = 0.056). Serpin A1/A3 expression did not associate with age (r = 0.009, r = −0.06), duration of sex work (r = 0.13, r = −0.10), clients per day (r = −0.11, r = −0.02), concurrent STIs (P = 0.36, P = 0.15), but was lower in women using hormonal contraceptives (P = 0.034, P = 0.008). Mucosal serpin A1/A3 levels in HIV‐infected individuals were not significantly different with disease status as determined by plasma CD4+ T‐cell counts (P = 0.94, P = 0.30).

Conclusion

This study shows the relationship of serpins to the menstrual cycle and hormonal contraceptives, as well as their independence to epidemiological sexual confounders. This information provides a broader understanding of innate components of the mucosal immune system in women.
Increased risk of pertussis in adult patients with mannose‐binding lectin deficiency
Authors: Gröndahl‐Yli‐Hannuksela Kirsi , Viander Markku , Mertsola Jussi , He Qiushui
Published: September 2012

Mannose‐binding lectin (MBL) is an important molecule of the innate immunity. The low level of MBL in the serum is associated with increased susceptibility to respiratory infections. In this study, MBL concentrations were determined from the sera of 125 Finnish pertussis patients and from 430 control subjects. Severe MBL deficiency (<50 ng/mL) was found more often in the patients than in the controls (11.2% vs 5.8%, p = 0.038). Moreover, the deficiency was detected more frequently in the adult patients than in the controls [20.4% vs 8.6%, p = 0.021; odds ratio 2.7 (95% confidence interval 1.1–6.5)]. Our findings suggest, for the first time, that MBL deficiency predisposes to pertussis infection, at least in adults.
eHealth: individualisation of infliximab treatment and disease course via a self‐managed web‐based solution in Crohn's disease
Authors: Pedersen N. , Elkjaer M. , Duricova D. , Burisch J. , Dobrzanski C. , Andersen N. N. , Jess T. , Bendtsen F. , Langholz E. , Leotta S. , Knudsen T. , Thorsgaard N. , Munkholm P.
Published: September 2012

Background

Infliximab (IFX) maintenance therapy for Crohn's disease (CD) is administered every 8 weeks, but inter‐patient variation in optimal treatment intervals may exist.

Aim

To assess, in a prospective pilot study, the efficacy, safety and quality of life (QoL) of IFX maintenance treatment scheduled through web‐based self‐monitoring of disease activity.

Methods

Twenty‐seven CD patients in IFX maintenance therapy were enrolled and received a standardised disease education and web‐training. Using the http://www.cd.constant-care.dk concept, patients recorded their disease activity and faecal calprotectin weekly. From this, the inflammatory burden (IB) score was calculated, placing patients in the green, yellow or red zones of a ‘traffic light’ system. If placed in the yellow or red zones, the computer directed these patients to consult their physician for IFX infusion.

Results

Seventeen patients (63%) completed 52 weeks of follow‐up, 6 (22%) completed 26 weeks and 4 (15%) were excluded due to loss of response, patient decision or non‐adherence. In total, 121 IFX infusions were given with a median interval of 9 (range: 4–18) weeks. Only 10% of infusions were given at 8‐week intervals, whereas 39% were administered with shorter and 50% with longer intervals respectively. The mean IB and the QoL remained stable during the web‐treatment. One mild infusion reaction and one case of folliculitis were observed, while three patients underwent surgery.

Conclusions

The program http://www.cd.constant-care.dk appears to be a practical and safe concept for the individualised scheduling of maintenance treatment with IFX in patients with Crohn's disease. Larger studies are awaited to confirm this preliminary outcome.
A phase 1 open‐label trial shows that smad7 antisense oligonucleotide (GED0301) does not increase the risk of small bowel strictures in Crohn's disease
Authors: Zorzi F. , Calabrese E. , Monteleone I. , Fantini M. , Onali S. , Biancone L. , Pallone F. , Monteleone G.
Published: September 2012

Background

In Crohn's disease (CD), knockdown of Smad7, an inhibitor of Transforming Growth Factor (TGF)‐β1 activity, with a specific antisense oligonucleotide (GED0301) seems to be safe and tolerable and associates with TGF‐β1‐mediated suppression of inflammatory pathways.

Aim

Since TGF‐β1 has pro‐fibrogenic effects in many organs, we evaluated whether GED0301 treatment associates with the formation of small bowel strictures.

Methods

Fifteen patients with active, inflammatory CD, receiving oral GED0301 once daily for 7 days, were monitored for the formation of small bowel strictures by Small Intestine Contrast Ultrasonography (SICUS). Serum basic fibroblast growth factor (bFGF) and human chitinase 3‐like 1 (also known as YKL‐40), two markers of CD‐related intestinal strictures, and matrix metalloproteinases (MMP) and tissue inhibitor 1 of MMPs (TIMP1) were analysed at day 0 and day 180 by ELISA. Crohn's disease activity index (CDAI) changes were also monitored.

Results

Fourteen patients completed the 6‐month study; the remaining underwent intestinal resection for a severe relapse not responsive to medical treatment. No patient developed small bowel stricture and none experienced obstructive symptoms during the study period. GED0301 treatment induced no significant change in the circulating levels of bFGF, YKL‐40, MMPs and TIMP1. Seven of 12 patients who reached clinical remission following GED0301 treatment maintained a CDAI < 150 at day 180.

Conclusion

Short‐term treatment of patients with Crohn's disease using GED0301 is not associated with the development of small bowel stricture, thus reinforcing the concept that this drug is safe at least at early time points.
Whole genome expression profiling based on paraffin embedded tissue can be used to classify diffuse large B‐cell lymphoma and predict clinical outcome
Authors: Barrans Sharon L. , Crouch Simon , Care Matthew A. , Worrillow Lisa , Smith Alex , Patmore Russell , Westhead David R. , Tooze Reuben , Roman Eve , Jack Andrew S
Published: September 2012

This study tested the validity of whole‐genome expression profiling (GEP) using RNA from formalin‐fixed, paraffin‐embedded (FFPE) tissue to sub‐classify Diffuse Large B‐cell Lymphoma (DLBCL), in a population based cohort of 172 patients. GEP was performed using Illumina Whole Genome cDNA‐mediated Annealing, Selection, extension & Ligation, and tumours were classified into germinal centre (GCB), activated B‐cell (ABC) and Type‐III subtypes. The method was highly reproducible and reliably classified cell lines of known phenotype. GCB and ABC subtypes were each characterized by unique gene expression signatures consistent with previously published data. A significant relationship between subtype and survival was observed, with ABC having the worst clinical outcome and in a multivariate survival model only age and GEP class remained significant. This effect was not seen when tumours were classified by immunohistochemistry. There was a significant association between age and subtype (mean ages ABC – 72·8 years, GC – 68·4 years, Type‐III – 64·5 years). Older patients with ABC subtype were also over‐represented in patients who died soon after diagnosis. The relationship between prognosis and subtype improved when only patients assigned to the three categories with the highest level of confidence were analysed. This study demonstrates that GEP‐based classification of DLBCL can be applied to RNA extracted from routine FFPE samples and has potential for use in stratified medicine trials and clinical practice.
Novel roles of Vmp1: Inhibition metastasis and proliferation of hepatocellular carcinoma
Authors: Guo Lei , Yang Lian‐Yue , Fan Chun , Chen Guo‐Dong , Wu Fan
Published: September 2012

Hepatocellular carcinoma (HCC) is one of the most deadly human cancers because of its high incidence of metastasis. Despite extensive efforts, therapies against metastasis of HCC remain underdeveloped. Vacuole membrane protein 1 (Vmp1) was recently identified to be involved in cancer‐relevant processes; however, its expression, clinical significance and biological function in HCC progression are still unknown. Therefore, we evaluated the expression of Vmp1 in human HCC specimens. To functionally characterize Vmp1 in HCC, we upregulated its expression in HCCLM3 cells using a plasmid transfection approach, following which both in vitro and in vivo models were used to elucidate its role. A significant downregulation of Vmp1 was found in human HCC tissues and closely correlated with multiple tumor nodes, absence of capsular formation, vein invasion and poor prognosis of HCC. Such expression was verified with HCC cell lines including HepG2, MHCC97‐L and HCCLM3, and the Vmp1 expression levels negatively correlated with metastatic potential. Interestingly, upregulation of Vmp1 significantly affects proliferation, migration, invasion and adhesion of HCCLM3 cells. Using a mouse model, we demonstrated that upregulation of Vmp1 was associated with suppression of growth and pulmonary metastases of HCC. Therefore, our data suggest Vmp1 is a novel prognostic marker and potential therapeutic target for metastasis of HCC.
Childhood cruelty to animals in China: the relationship with psychological adjustment and family functioning
Authors: Wong J. , Mellor D. , Richardson B. , Xu X.
Published: September 2012

Background

The current study broadened the general scope of research conducted on childhood cruelty to animals by examining the association between psychological adjustment, family functioning and animal cruelty in an Eastern context, China.

Method

The mothers and fathers of 729 children attending primary school in Chengdu, China participated in this study. Each parent completed the Strengths and Difficulties Questionnaire, the Chinese Family Assessment Instrument, and the Children's Attitudes and Behaviours towards Animals questionnaire.

Results

Findings from an actor partner interdependence model demonstrated that parents' ratings of family functioning and of their child's externalizing coping style predicted only modest amounts of variance in animal cruelty. In particular, parents' ratings of their child's externalizing coping style most consistently predicted animal cruelty. Family functioning, fathers' ratings in particular, played a minor role, more so for boys compared with girls.

Conclusion

This study provided the first insight into childhood animal cruelty in China, and suggests that further research may enhance our understanding of these phenomena.