bluuebunny/crossref_metadata_2025 huggingface dataset:
Vision Loss due to Central Retinal Artery Occlusion Following Embolization in a Case of a Giant Juvenile Nasopharyngeal Angiofibroma
Authors: Trivedi Mihir , Desai Roshani J. , Potdar Nayana A. , Shinde Chhaya A. , Ukirde Vivek , Bhuta Maunil , Nair Akshay Gopinathan
Published: July 2015

Juvenile nasopharyngeal angiofibroma (JNA) is a benign, vascular, and locally aggressive tumor that arises in the nasal cavity, extending into the nasopharynx and often in to the orbit. It may rarely present to the ophthalmologist with proptosis and optic neuropathy. Preoperative embolization of JNA is done before surgical resection. In this communication, the authors report a rare occurrence of ipsilateral central retinal artery occlusion (CRAO) following embolization with polyvinyl alcohol in a 13-year-old boy with right-sided JNA. Retrospective review of the angiograms pointed out to a suspicious communication between the external carotid artery and the ophthalmic vessels. Pre-embolization detailed study of the angiograms is necessary to avoid such devastating complications. Although rare, vision loss is a possible complication arising from embolization of nasopharyngeal and intracranial tumors, and all patients undergoing these procedures should be informed of the risk of visual loss because it has a lasting impact on the quality of life.
Emergence of collective changes in travel direction of starling flocks from individual birds' fluctuations
Authors: Attanasi Alessandro , Cavagna Andrea , Del Castello Lorenzo , Giardina Irene , Jelic Asja , Melillo Stefania , Parisi Leonardo , Pohl Oliver , Shen Edward , Viale Massimiliano
Published: July 2015

One of the most impressive features of moving animal groups is their ability to perform sudden coherent changes in travel direction. While this collective decision can be a response to an external alarm cue, directional switching can also emerge from the intrinsic fluctuations in individual behaviour. However, the cause and the mechanism by which such collective changes of direction occur are not fully understood yet. Here, we present an experimental study of spontaneous collective turns in natural flocks of starlings. We employ a recently developed tracking algorithm to reconstruct three-dimensional trajectories of each individual bird in the flock for the whole duration of a turning event. Our approach enables us to analyse changes in the individual behaviour of every group member and reveal the emergent dynamics of turning. We show that spontaneous turns start from individuals located at the elongated tips of the flocks, and then propagate through the group. We find that birds on the tips deviate from the mean direction of motion much more frequently than other individuals, indicating that persistent localized fluctuations are the crucial ingredient for triggering a collective directional change. Finally, we quantitatively verify that birds follow equal-radius paths during turning, the effects of which are a change of the flock's orientation and a redistribution of individual locations in the group.
A dimensionless ordered pull-through model of the mammalian lens epithelium evidences scaling across species and explains the age-dependent changes in cell density in the human lens
Authors: Wu Jun Jie , Wu Weiju , Tholozan Frederique M. , Saunter Christopher D. , Girkin John M. , Quinlan Roy A.
Published: July 2015

We present a mathematical (ordered pull-through; OPT) model of the cell-density profile for the mammalian lens epithelium together with new experimental data. The model is based upon dimensionless parameters, an important criterion for inter-species comparisons where lens sizes can vary greatly (e.g. bovine (approx. 18 mm); mouse (approx. 2 mm)) and confirms that mammalian lenses scale with size. The validated model includes two parameters:
β
/
α
, which is the ratio of the proliferation rate in the peripheral and in the central region of the lens; and
γ
GZ
, a dimensionless pull-through parameter that accounts for the cell transition and exit from the epithelium into the lens body. Best-fit values were determined for mouse, rat, rabbit, bovine and human lens epithelia. The OPT model accounts for the peak in cell density at the periphery of the lens epithelium, a region where cell proliferation is concentrated and reaches a maximum coincident with the germinative zone. The
β
/
α
ratio correlates with the measured FGF-2 gradient, a morphogen critical to lens cell survival, proliferation and differentiation. As proliferation declines with age, the OPT model predicted age-dependent changes in cell-density profiles, which we observed in mouse and human lenses.
EVfold.org: Evolutionary Couplings and Protein 3D Structure Prediction
Authors: Sheridan Robert , Fieldhouse Robert J. , Hayat Sikander , Sun Yichao , Antipin Yevgeniy , Yang Li , Hopf Thomas , Marks Debora S. , Sander Chris
Published: July 2015

Recently developed maximum entropy methods infer evolutionary constraints on protein function and structure from the millions of protein sequences available in genomic databases. The EVfold web server (at EVfold.org) makes these methods available to predict functional and structural interactions in proteins. The key algorithmic development has been to disentangle direct and indirect residue-residue correlations in large multiple sequence alignments and derive direct residue-residue evolutionary couplings (EVcouplings or ECs). For proteins of unknown structure, distance constraints obtained from evolutionarily couplings between residue pairs are used tode novopredict all-atom 3D structures, often to good accuracy. Given sufficient sequence information in a protein family, this is a major advance toward solving the problem of computing the native 3D fold of proteins from sequence information alone.

Availability

EVfold server athttp://evfold.org/

Contact

evfoldtest@gmail.com

Abbreviations

DI

direct information

EC

evolutionary coupling

EV

evolutionary

MSA

multiple sequence alignment

PLM

pseudo-likelihood maximization

PPV

positive predictive value (number of true positives divided by the sum of true and false positives)

TM-score

template modeling score
The effect of financial factors on firms’ financial and tax reporting decisions
Authors: Koh Yunsung , Lee Hyun-Ah
Published: July 2015

Purpose

– The purpose of this paper is to investigate the effect of financial factors on firms’ financial and tax reporting decisions. Firms often face the difficulties of accomplishing both financial and reporting goals. The extent to which reporting they put more value depends on the differential weighting of firms’ financial reporting and tax costs. The authors incorporate various financial factors as a source of cross-sectional differences in the weighing of both financial reporting and tax costs.

Design/methodology/approach

– To examine firms’ decisions when fulfilling both the purposes of financial and tax reporting is difficult, the authors use a large set of firms in Korea, where book-tax conformity is high and aggressive tax shelters are restricted. The authors develop a new measure that can specify firms’ decision making between financial and tax reporting by considering both earnings management and tax avoidance.

Findings

– The findings show that debt ratio affects firms’ financial and tax reporting decisions non-monotonically depending on the level of the debt ratio. The authors also find that firms with more long-term debt financing are more likely to be aggressive in financial reporting, while firms with higher financing deficit or better access to the capital market are more likely to be aggressive in tax reporting.

Research limitations/implications

– Thus, the findings provide more compelling evidence of firms’ decision making between two conflicting strategies, particularly when fulfilling both the purposes of financial and tax reporting is difficult. The authors expect that the results provide practical implications to standard setters, auditors and financial statement users who are interested in the ongoing debate over book-tax tradeoffs.

Originality/value

– This paper fulfills an identified need to study how firms’ decision making between two conflicting reporting strategies are affected by the various financial factors, which are closely linked to a firm’s financial reporting and tax costs.
Employee participation and outcomes: organizational strategy does matter
Authors: Park Rhokeun
Published: July 2015

Purpose

– The purpose of this paper is to investigate the mediating role of perceived organizational support (POS) in the relationship between employee participation and organizational commitment, and the moderating role of organizational strategy in those relationships.

Design/methodology/approach

– The proposed hypotheses were tested by multilevel analyses with data from surveys of 1,105 employees and 49 managers in 49 companies located throughout South Korea.

Findings

– The results demonstrated that POS mediated the relationship between employee participation and organizational commitment, and that participation practices were related more strongly to POS and organizational commitment in companies with a prospector or analyzer strategy than in companies with a defender strategy.

Research limitations/implications

– Organizational-level variables were measured by one manager in each company. This study provides important implications regarding the fit between participation practices and organizational strategy.

Practical implications

– Managers in prospector or the most innovative companies should provide employees with more opportunities to make decisions and to receive financial incentives for their contributions.

Originality/value

– This study is unique in that it simultaneously examined the horizontal fit and the vertical fit while focussing on individual employees’ outcomes rather than organizational performance.
Longitudinal studies and housing with care in England: a review
Authors: Smith Randall
Published: July 2015

Purpose

– The purpose of this paper is to review the recent literature on housing with care in England where a longitudinal approach has been adopted and to identify possible new research projects that focus on gaps in the existing literature.

Design/methodology/approach

– The review of the relevant research literature draws in part on an earlier overview of the broader literature on housing with care, part of an NIHR School for Social Care Research project, Adult Social Services Environments and Settings (ASSET).

Findings

– The literature review suggests that the findings from longitudinal studies on housing with care in England have usually been based on administrative sources (such as assessments) rather than the primary focus being on the voice of residents and frontline staff. It is therefore suggested that further studies are required to reflect the views of everyday life in housing with care settings.

Research limitations/implications

– This literature review and the longitudinal qualitative framework for undertaking further inquiry forms the basis for a major bid for funds from the NIHR School for Social Care Research. This is a collaborative endeavour between the University of Bristol’s School for Policy Studies, the Association for Dementia Studies at the University of Worcester, the Personal Social Services Research Unit at the University of Kent and the Housing and Learning Improvement Network. The limitations of this paper reflect the paucity of past investigations on the contribution of social care to the quality of life of elderly residents in extra care housing.

Practical implications

– As noted above, the reviews of this draft paper have helped to determine the form of the bid for research funds. Informal discussions with commissioners and providers of extra care housing for older people indicate that access for fieldwork along the lines proposed should not prove to be a major barrier. One of the important implications is to add to the weight of evidence about the working conditions of care staff in extra care housing. The research is likely to highlight both good and poor practices, not least with consequences for the quality of life of elderly residents.

Social implications

– As indicated above, the paper draws attention to the need for a longitudinal qualitative study on the contribution of social care to the quality of life of older residents in extra care housing. Such a study would focus both on the details of everyday lives experienced by residents and the interaction in this setting between frontline staff and residents. In the context of major demographic change in the UK and planned further substantial cuts in public expenditure, this research is of high relevance for both policy and practice in this field of social care.

Originality/value

– The review indicated a reliance on administratively derived information about residents rather than focusing on the voice of residents and frontline staff. Future longitudinal research should pay attention to the latter.
Impact of ADR Forms 20-F reconciliation on trading volume
Authors: Senteney David L. , Gao Grace H. , Bazaz Mohammad S.
Published: July 2015

Purpose

– This paper aims to investigate the impact of the filing of Form 20-F to the Securities and Exchange Commission (SEC) on short-term trading volume and return by those foreign firms which list their securities in the US Stock Exchanges.

Design/methodology/approach

– The authors collected 402 American depository receipt (ADR) firms from 38 different countries that listed their securities in the US Stock Exchanges over a 10-year period of 2000-2009. A regression model was used to examine such impact, including the post year 2007 SEC elimination of reconciliation.

Findings

– This paper found significant abnormal trading volumes and abnormal returns one day, two days and three days following the 20-F report for the sample firms whose financial statements were prepared under both home-country accounting principles and US generally accepted accounting principles (GAAP). Firms originally using international financial reporting standards (IFRS) do not present abnormal return and abnormal trading volume. This indicates that US investors view IFRS to be as high-quality as US GAAP.

Research limitations/implications

– The findings might be limited to this period and might not draw statistical inference for the future period. This evidence offers support for the SEC’s elimination of the reconciliation requirement to US GAAP.

Practical implications

– This study was carried out with the aim to investigate whether the release of Form 20-F by ADR firms offers any additional information useful to investors incorporating both abnormal return and trading volume, which is thought to be more sensitive.

Originality/value

– This paper investigates the short-term return and volume reactions caused by the earnings and equity reconciliation from home-country accounting standards or IFRS to US GAAP for foreign cross-listed firms in the USA.
Sustainability and firm valuation: an international investigation
Authors: Yu Minna , Zhao Ronald
Published: July 2015

Purpose

– This paper aims to examine whether capital market rewards firms with good corporate sustainability practices in an international setting by using the Dow Jones Sustainability Index (DJSI hereafter) as an integrated measure of firm sustainability performance.

Design/methodology/approach

– There are two alternative theories regarding the impact of sustainability on firm value. The value-creating theory predicts that integration of environmental and social responsibility into corporate strategies and practices reduces firm risk and promotes long-term value creation. The value-destroying theory on sustainability suggests that managers may engage in socially responsible activities at the expense of shareholders. To perform empirical tests, we use a large international sample for a period of 13 years between 1999 (the first year when DJSI became available) and 2011. To control for self-selection bias and simultaneity, the authors use lagged values of sustainability performance in a robustness check.

Findings

– The authors find a positive relation between sustainability performance and firm value, after controlling for variables that have been found to affect firm value in the existing literature. The test results are consistent with the value enhancing theory (as opposed to the shareholder expense theory) regarding the role of sustainability engagement in firm valuation. Furthermore, the positive impact of sustainability engagement on firm value is primarily driven by countries with strong investor protection and with high disclosure levels.

Research limitations/implications

– A positive impact of sustainability performance on firm value supports the value-creating theory and rejects the value-destroying theory. Test results also suggest a more pronounced market response to corporate sustainability in countries with stronger shareholders protection and higher requirement for financial transparency.

Practical implications

– Given the growing international capital market and intensifying global competition, the valuation implications of sustainability in an international context is of practical interest to management, investors and regulators worldwide.

Originality/value

– First, it is an initial attempt to test an integrated measure of the “triple-bottom-line” definition of sustainability in an international setting. Second, our paper studies the international variation in market valuation of firm sustainability performance in terms of the value enhancing versus shareholder expense theories on sustainability. The authors explore the relevance of sustainability performance in relation to the investor protection and the reporting environment across countries.
Do the citizens of Europe trust their police?
Authors: Barton Harry , Beynon Malcolm J
Published: July 2015

Purpose

– The maintenance of public order and the control of crime are clearly amongst the primary objectives of global law enforcement agencies. An important antecedent to this is the consideration of public trust in their police force. The purpose of this paper is to utilise data from the fifth round European Social Survey (ESS), to investigate how public social indicators may be highlight the level of trust in a country’s police force.

Design/methodology/approach

– The results from the ESS are analysed using fuzzy-set Qualitative Comparative Analysis (fsQCA), multiply conjunctional causal configurations of the considered social indicators are then established and analysed.

Findings

– A consequence of using fsQCA, asymmetric causal configurations are identified for the relative high and low limiting levels of trust towards the police in the considered countries. The results offer novel insights into the relationship between social indicators and police trust, as well as expositing a nascent technique (fsQCA) that may offer future potential in this area.

Originality/value

– This paper introduces a nascent technique (fsQCA) to analyse a major European data set relating to citizens perceptions of the police. The findings might prove useful for policing organisations as they develop strategies to maintain/improve the level of trust and confidence of citizens in the policing services they provide.
The secret of organisation success
Authors: Rodríguez-Sánchez Alma Maria , Vera Perea Maria
Published: July 2015

Purpose

– The concept of the “resilient organisation” has gained popularity as a concept that might aid organizations survive and thrive in difficult or volatile economic times. Knowing which factors may contribute to building organizational and team resilience is one of the questions that still remain unsolved. The purpose of this paper is to examine and review different conceptualisations of this emergent topic in the management literature, taking into account the common features of resilience capacity in organizations and teams.

Design/methodology/approach

– To examine the literature on resilience, the authors will focus on team resilience. The authors depart from the psychological-behavioral approach to study resilience and instead take a multilevel perspective (i.e. taking into account organizational and team factors).

Findings

– From a psychological-behavioral point of view the authors posit that there is a lack of research on which factors build team resilience. This review clarifies and relates independent and isolated studies on resilience taking into account the resources both at team and organizational level (i.e. collective efficacy, transformational leadership, teamwork, organizational practices) that build team resilience capacity.

Research limitations/implications

– Taking into account this review, future studies should analyze empirically the relationship between these factors that build up team resilience.

Practical implications

– With this review the authors try to provide guidance as to which aspects of the organization both research and practitioners should focus on.

Originality/value

– In sum, this literature review examines organizational and team factors that may build team resilience from a psychological-behavioral perspective, taking into account the multilevel view.
Performance measurement of sustainable supply chains: a review and research questions
Authors: Tajbakhsh Alireza , Hassini Elkafi
Published: July 2015

Purpose

– One of the hurdles to the adoption of sustainable practices across supply chains is the lack of pan-chain performance measurements and their related information and organizational structures. The authors review the literature on performance measurement of sustainable supply chains with a focus on comprehensive measures that include multiple supply chain partners as well as different sustainability aspects. The purpose of this paper is to analyze the reviewed literature and propose some research questions.

Design/methodology/approach

– The authors reviewed 140 journal articles, cases and reports that appeared since 1994.

Findings

– The authors classify the reviewed literature according to seven sustainability dimensions (economical, environmental, social, reputable, valuable, equitable and sustainable) as well as the type of industry and methodology used. In addition the authors synthesize the available performance measurements into a comprehensive framework that incorporates different stages of the supply chain operations and decision-making processes.

Social implications

– The results of this study can be used by researchers to focus on research that may have more implications on supply chains. Practitioners can use the authors proposed performance measurement framework for developing practical and comprehensive measures for their respective industries.

Originality/value

– The work is original in the way the authors integrate sustainability (seven dimensions) across the supply chain taking into account the type of operational decisions. The framework can be used by researchers and practitioners to develop practical sustainability performance measurement systems for supply chains.
Examining collaboration among central library and seminar libraries of leading universities in Pakistan
Authors: Ullah Ahsan
Published: July 2015

Purpose

– The purpose of this study is to investigate the nature of collaboration among seminar libraries and central library of universities and to recommend certain measures to strengthen this collaboration. Central libraries of leading universities in Pakistan possess more resources and manpower than seminar libraries. The task of planning about the important matters like access to e-resources, selecting infrastructure and automation mechanics lies with central libraries. Growth of information and communication technology (ICT) and information explosion has created opportunities for the libraries within a university for creating a cordial and beneficial relationship between central library and seminar libraries.

Design/methodology/approach

– Mixed-method design was used for exploring the collaboration and nature of relationship among central libraries and seminar libraries within the university. Data were collected from library executives chairing their sections at their workplaces in central libraries of leading universities during the author’s visits to these libraries for MPhil study for collecting data about organisational structures of central libraries. A questionnaire was constructed to elicit information about the relationship between the central library and the seminar libraries that was supplemented with the telephonic interviews from library professionals and faculty about the nature of this relationship.

Findings

– The data analysis of the present study revealed that the relationship between the central library and the seminar libraries is of a diverse nature. Private sector universities have developed integrative relationships, while some public sector ones have interactive relations and some have independent libraries with limited relationship. All library professionals interviewed have rejected the idea of independent seminar libraries and majority of them proposed integrated relationship between the central library and the seminar libraries.

Practical implications

– This study suggests that the relationship between the central library and the departmental library should be developed by considering the depleting resources and by developing ICT. According to library professionals, the relationship between the central and departmental libraries should be of either interactive or integrated nature. University administration and library administration should come forward for building a beneficial relationship among libraries within the university. This study will lead to broader collaborations among libraries of different universities in Pakistan.

Originality/value

– No study has ever been undertaken in Pakistan to explore the relationship between the central library and the seminar libraries of universities. This study will be a milestone for building collaborative relationships among different libraries within universities.
Research Data Management as a “wicked problem”
Authors: Awre Chris , Baxter Jim , Clifford Brian , Colclough Janette , Cox Andrew , Dods Nick , Drummond Paul , Fox Yvonne , Gill Martin , Gregory Kerry , Gurney Anita , Harland Juliet , Khokhar Masud , Lowe Dawn , O'Beirne Ronan , Proudfoot Rachel , Schwamm Hardy , Smith Andrew , Verbaan Eddy , Waller Liz , Williamson Laurian , Wolf Martin , Zawadzki Matthew
Published: July 2015

Purpose

– The purpose of this paper is to explore the usefulness of the concept to thinking about Research Data Management (RDM). The concept of “wicked problems” seeks to differentiate very complex, intractable challenges from tamer issues where approaches to problem solving are well-understood.

Design/methodology/approach

– The paper is based on and co-authored by a collaboration of practitioners from libraries, information technology and research administration, with facilitators from the Sheffield Information School. Participants worked together in two-day-long workshops to understand the wicked problem concept and advice on leadership in wicked problem contexts.

Findings

– Participants concurred that RDM had many features of a wicked problem and most of Grint’s advice on leadership for wicked problems also resonated. Some elements of the issue were simple; participants were optimistic about improving the situation over time. Participants were resistant to the more negative or fatalistic connotations of the phrase “wicked problem”. Viewing RDM as a wicked problem is an interesting way of looking at it as a challenge for support professionals.

Practical implications

– The notion of a wicked problem is a generative concept that can be usefully added to professional vocabulary.

Originality/value

– The paper captures an in-depth response from practitioners to the notion of wicked problems as a lens for examining RDM.
The trend of academic libraries consortia in the north central and south east geo-political zones of Nigeria
Authors: Posigha Bassil Ebiwolate , Godfrey Vera Zacheaus , Seimode Felicia Doubra
Published: July 2015

Purpose

– This study aims to examine the present trend of academic libraries consortia and the likely ways to improve on the development of consortia in Nigeria.

Design/methodology/approach

– The study adopted the descriptive survey method. It covers four selected academic libraries in the north and eastern parts of Nigeria. A questionnaire entitled “Library Consortia in Nigerian Universities Questionnaire (LCNUQ)” was designed to collect data for the study.

Findings

– The study revealed that academic libraries in Nigeria have not fully embraced library consortia, as only two out of the four academic libraries surveyed have functioning library consortia. The paper shows that none of the libraries surveyed have collection development policies on e-resources, as well as union catalogues and interlibrary networking. It also reveals some likely ways of improving library consortia to include: jointly budgeting, increased funding and collective and compulsory development of interlibrary networking and union catalogues among university libraries within the country.

Practical implications

– The study will encourage librarians and library management in developing countries to embrace and facilitate the development of library consortia.

Originality/value

– The paper reveals the present trend of library consortia in Nigeria. Therefore, the findings may be of help to librarians, university administrators and government to build and improve on the development of library consortia in Nigeria and other developing countries.
Factors influencing disclosures of statements of service performance of New Zealand local authorities
Authors: Keerasuntonpong Prae , Dunstan Keitha , Khanna Bhagwan
Published: July 2015

Purpose

– The purpose of this paper is to provide an understanding of the influential factors that may affect disclosures in the statements of service performance (SSPs) on wastewater services by New Zealand local authorities.

Design/methodology/approach

– Drawing on neo-institutional sociology theory, coercive power from the authoritative requirements, the authors investigate the impact of this primary pressure on SSP reporting. A disclosure index is used to measure the level of correspondence of SSPs with the authoritative requirements. Based on prior research, influential factors were quantified to examine their association with the disclosures, using regression analysis.

Findings

– The results indicate that the coercive pressure alone, without the support of mimetic and normative pressures, has had little influence on disclosure practice, with the majority of local authorities not adhering to the authoritative requirements. Political competition, size of constituency, constituency sophistication, political visibility, staff availability, personal attributes of accounting staff and financial resource availability are identified as likely influential factors for the SSPs. Size, proxied by total assets, proves to be significantly associated with the SSP reporting correspondence.

Research limitations/implications

– The results from the analysis of wastewater disclosures may have limited generalizability to other activities’ disclosures. Nevertheless, wastewater services are considered a critical activity and are expected to be prepared with expertise. Therefore, it is likely that the reporting capability of wastewater services will extend to other activities’ disclosures.

Practical implications

– The findings reported provide evidence that the authoritative requirements for SSP reporting need further development, smaller local authorities and outsourcing local authorities need more assistance in preparing SSPs and audit reports can be more informative in identifying non-compliance with the authoritative requirements for SSPs.

Originality/value

– The paper investigates a range of factors that influence the SSP reporting by the New Zealand Government and opens new research opportunities for other influential factors. Such findings may provide further help to regulators and reporting entities in improving the SSP reporting practice.
The readability impact of international financial reporting standards
Authors: Richards Glenn , van Staden Chris
Published: July 2015

Purpose

– This paper aims to compare the readability of narrative annual report disclosure pre- and post-International Financial Reporting Standards (IFRS) adoption using a computational linguistics programme to determine if annual report disclosures have become more difficult or easier to read following the adoption of IFRS.

Design/methodology/approach

– This paper empirically measures narrative annual report disclosure readability pre- and post-IFRS adoption using a computational linguistics programme. In this analysis, the authors control for variables that have been identified as relevant to the understanding of financial disclosures, such as size, business volatility, financial leverage and industry.

Findings

– Significant relationships have been identified between IFRS adoption and reduced readability indicators using readability formulas, and also using other factors such as increased length of annual report disclosures and increased use of tables. Findings suggest that the adoption of IFRS has added complexity and resulted in reduced readability of annual report disclosures.

Practical implications

– Academic backing to claims of IFRS’s negative implications for financial statements and their ultimate users should encourage action on the part of standard setters and report preparers to address the negative impacts of IFRS adoption.

Originality/value

– This paper is the first to provide evidence that New Zealand equivalents to IFRS adoption have resulted in not only longer disclosures but also more complicated disclosures.
Management challenges in delivering an international sport and development program
Authors: MacIntosh Eric , Couture A. Lauren , Spence Kirsty
Published: July 2015

Purpose

– The primary purpose of this paper is to explore stakeholder perceptions of an international sport for development program so as to identify some of the management challenges within a strategic management framework. The secondary purpose is to provide recommendations for the focal organization’s leadership based on those stakeholder perceptions. Hence, participants in this study directly experienced the facilitation and implementation of the international sport for development program. Participant viewpoints are expressed in efforts to identify improvement opportunities in the delivery and operations of this sport for development program.

Design/methodology/approach

– In this qualitative research, a case study design was chosen to produce a detailed account of the Commonwealth Games Association of Canada’s (CGC) International Sport and Development (IDS) program. Interviews were conducted with 24 alumni of the IDS program, five CGC IDS administrators, and ten host IDS organization administrators from African and Caribbean regions.

Findings

– Findings demonstrated shared perspectives regarding the challenges and various management practices among the three stakeholder groups investigated. In particular, funding and human resource stress was found to be the largest obstacles of maintaining programming and achieving desired outcomes. Several strengths and limitations in the program design, monitoring and evaluation strategy, and program documentation of outcomes were found which can presumably be used to help formulate management strategy moving forward in efforts for continuous improvement.

Research limitations/implications

– The study does not take into account the stakeholder group of participants whom were deemed to be on the receiving end of the program and not responsible for the delivery and operations of the initiatives which were the focus of the study.

Practical implications

– Recommendations in lieu of present challenges and objectives are also offered and are based on information from the facilitators and implementers of the principal program of research and the results of the semi-structured interviews.

Originality/value

– This study examines three different stakeholders that are responsible for the facilitation and implementation of the design, delivery, and daily operations of sport for development projects within an international partnership context.
Corporate social responsibility through sport: a longitudinal study of the FTSE100 companies
Authors: Bason Tom , Anagnostopoulos Christos
Published: July 2015

Purpose

– Under growing public scrutiny of their behaviour, the vast majority of multinational enterprises (MNEs) have been undertaking significant investments through corporate social responsibility (CSR) in order to close legitimacy gaps. The purpose of this paper is to provide a descriptive account of the nature and scope of MNEs’ CSR programmes that have sport at their core. More specifically, the present study addresses the following questions. First, how do Financial Times Stock Exchange (FTSE) 100 firms utilise sport as part of their CSR agendas? Second, how do different industries have different approaches to CSR through sport? And third, can the types of CSR through sport be classified?

Design/methodology/approach

– Centred on legitimacy theory and exploratory in nature, the study employed a content analysis method, and examined three types of document from each of the FTSE100 firms, namely, annual reports, annual reviews and CSR reports over the ten-year period from 2003 to 2012. In total, 1,473 documents were content analysed, thereby offering a sound representation of CSR disclosure of the FTSE100.

Findings

– From the analysis, three main streams emerged: “Philanthropy”, “Sponsorships” and “Personnel engagement” with the first showing the smallest growth compared with the other main streams. Findings show the general rise in CSR through sport, thereby demonstrating that the corporate world has practically acknowledged that the sporting context is a powerful vehicle for the employment of CSR.

Originality/value

– Previous empirical studies have sought to investigate CSR through sport, yet they have generally suffered from sampling limitations which have, in turn, rendered the drawing of reliable conclusions problematic. Particularly, the lack of an explicit focus on longitudinality is a typical limitation, meaning that no conclusions can be made regarding the trend. The study outlined in this paper offers the most comprehensive longitudinal study of CSR through sport to date, and thus contributes to the increasing volume of literature that examines the application of CSR in relation to the sport sector.
Influence of thermal cycling on reliability of solder joints executed on long and metal core PCBs
Authors: Sitek Janusz , Araźna Aneta , Janeczek Kamil , Stęplewski Wojciech , Lipiec Krzysztof , Futera Konrad , Ciszewski Piotr
Published: July 2015

Purpose

– The purpose of this paper is to evaluate the reliability of solder joints made on long FR-4 and metal core printed circuit boards using the accelerated thermal cycling.

Design/methodology/approach

– Solder joints of diodes and resistors samples made on long FR-4 and aluminum (Al) core printed circuit boards were examined. Two kinds of solder pastes were used for the samples preparation. All samples were subjected to temperature aging cycles (−40°C – 3 hours/+85°C – 3 hours). Solder joints resistance, X-Ray inspection and metallographic cross-sections for samples as received and after 100, 500 and 1,000 hours of thermal cycles were utilized for solder joints assessment.

Findings

– It was stated that 1,000 hours of thermal cycles were enough to show reliability problems in solder joints on long and/or AL core printed circuit board assembly (PCBA). The solder joints of R1206 components were the most sensitive reliability elements. The solder joints of LED diodes are more reliable than solder joints of R1206 resistors. Solder joints made on FR-4 substrate were about two times more reliable than ones on AL core substrate. Cracks in solder joints were the visible reason of solder joints failures.

Originality/value

– The influence of thermal cycles on the reliability of solder joints on long, FR-4 and metal core printed circuit boards were presented. Findings from this paper can be used for planning of reliability trials during validation of reflow processes of products containing long or long metal core printed circuit boards (PCBs).
Materials and soldering challenges in lead-free Package-on-Package (PoP) technology
Authors: Kościelski Marek , Sitek Janusz , Stęplewski Wojciech , Kozioł Grazyna , Ciszewski Piotr , Krzaczek Tomasz
Published: July 2015

Purpose

– The purpose of this paper is to present challenges met during package-on-package (PoP) technology implementation in real surface-mount technology assembly processes.

Design/methodology/approach

– The properties and behavior of different combinations of soldering materials, PoP components and soldering profiles were investigated, both in the laboratory and during production trials. The purpose of such an approach was identification of existing problems and challenges in lead-free PoP systems assembly as well as checking which soldering material designed to PoP is more suitable for this technology.

Findings

– Technological trials are needed to select adequate soldering materials for PoP systems assembly, as laboratory tests of materials alone were not sufficient. The challenges of PoP technology were associated with the equipment utilized, the soldering materials, operational parameters and the soldering profile used for assembly. The localization of defects in PoP systems is very difficult and, in many cases, destructive methods have to be used on solder joints for the assessment and confirmation of failures.

Originality/value

– This paper shows main materials and soldering challenges in lead-free PoP technology. In particular, the problem related with selection of soldering materials and soldering profiles for PoP was presented. Moreover, the issues that have to be taken into consideration during the planning of a PoP system assembly procedure are presented.
Noise sources in polymer thick-film resistors
Authors: Stadler Adam Witold , Kolek Andrzej , Mleczko Krzysztof , Zawiślak Zbigniew , Dziedzic Andrzej , Stęplewski Wojciech
Published: July 2015

Purpose

– The paper aims to get the knowledge about electrical properties, including noise, of modern polymer thick-film resistors (TFRs) in a wide range of temperature values, i.e. from 77 K up to room temperature. The sample resistors have been made of different combinations of resistive compositions, either ED7100 or MINICO (M2013, M2010), and conducting pastes (for contacts) Cu- or Au-based, deposited on FR-4 laminate.

Design/methodology/approach

– The paper opted for an experimental study using either current noise index measurement in room temperature for large batch of samples or noise spectra measurement in temperature range 77-300 K for selected samples. Obtained noise maps, i.e. plots of power spectral density of voltage fluctuations vs frequency and temperature, have been used for evaluation of noise describing parameters like material noise intensity C and figure of merit K, for TFRs made of different combinations of resistive/conductive materials. Comparison of the parameters gives the information about the quality of the technology and matching the conductive/resistive materials.

Findings

– Experiments confirmed that the main noise component is 1/f resistance noise. However, low-frequency noise spectroscopy revealed that also noise components of Lorentzian shape, associated with thermally activated noise sources exist. Their activation energies have been found to be of a few tenths of eV.

Research limitations/implications

– The noise intensity of polymer TFRs depends on technology process and/or contacts materials. The use of Au contacts leads to better noise properties of the resistors. The results of the studies might be helpful for further improvement of thick-film technology, especially for manufacturing low-noise, stable and reliable TFRs.

Practical implications

– The paper includes indications for the materials selection for thick-film technology to manufacture low-noise, reliable and stable TFRs.

Originality/value

– Experimental studies of electrical properties of polymer TFRs by means of noise spectra measurements in wide range of temperature is rare. They give fundamental knowledge about noise sources in the modern passive electronic components as well as practical indications of selection material for thick-film technology, to obtain high performance components and get technological advantage.
High temperature thermogenerators made on DBC substrate using vapour phase soldering
Authors: Skwarek Agata , Synkiewicz Beata , Kulawik Jan , Guzdek Piotr , Witek Krzysztof , Tarasiuk Jacek
Published: July 2015

Purpose

– The purpose of this paper is to assess the reliability of thermoelectric generators after ageing at elevated temperature and to determine the influence of the technology used (i.e. type of thermoelectric material, type of substrate and soldering technology) for thermogenerator (TGE) assembly.

Design/methodology/approach

– In this paper, the Seebeck coefficient and the current voltage were measured for lead telluride doped with either manganese (PMT), germanium (PGT) or sulfur (PST) TGEs. The Seebeck coefficient measurements were taken at temperatures between 230 and 630 K.

Findings

– The Seebeck coefficient determined for PMT, PGT and PST TGEs increases approximately linearly with increasing temperature and is greater by about 40 per cent for PST and about 30 per cent for PMT than in commercially available PbTe TGEs. The best outcome in terms of stability after long-term ageing was that of PMT material.

Originality/value

– The choice of proper technology (i.e. thermoelectric materials, type of substrate and soldering technology) for the TGE assembly is essential for their functioning overtime and reliability.