bluuebunny/crossref_metadata_2025 huggingface dataset:
Otoprotective Effects of Dexamethasone in the Management of Pneumococcal Meningitis: an Animal Study
Authors: Kim Harold H. , Addison John , Suh Eul , Trune Dennis R. , Richter Claus‐Peter
Published: June 2007

Objective: To determine whether treating pneumococcal meningitis with a combined antibiotic and steroid regime will prevent cochlear damage, a common pneumococcal meningitis side effect.

Study Design: Prospective animal study.

Methods: Gerbils were randomly assigned to three experimental groups. Animals in group 1 received intrathecal saline injections. Animals in groups 2 and 3 received intrathecal injections of Streptococcus pneumoniae to induce meningitis. Group 2 was treated for 7 days with intraperitoneal penicillin injections (48,000 units). Animals from group 3 received intraperitoneal dexamethasone (0.5 mg/kg) injections for 4 days in addition to 7 days of intraperitoneal penicillin. Three months after the meningitis was induced, the animals' cochlear functions were determined using auditory brainstem responses (ABRs). After measuring cochlear function, the animals were sacrificed for cochlear histopathology. Spiral ganglion cell densities at Rosenthal's canal were determined.

Results: ABR thresholds were significantly elevated in animals from group 2 when compared with the animals in groups 1 and 3 (P < .05). ABR thresholds for animals from group 3 and group 1 were similar (P > .05). Damage of cochlear structures was detected in animals from group 2. The degree of the damage varied: one animal in group 2 had no identifiable hair cells and pillarcells and showed damage of the tectorial membrane. Spiral ganglion density in the basal turn was significantly less inanimals from group 2 when compared withcontrols (P < .05). Although spiral ganglion cell density was less in the dexamethasone‐treated group (group 3) whencompared with group 1 (control group), but greater than observed in animals treated with antibiotics only (group 2), the differences were statistically not significant (P > .5). Nuclear diameters of the spiral ganglion cells decreased on average from 7.24 ± 0.48 μm (group 1) to 6.28 ± 0.76 μm (group 3, animals that received dexamethasone) to 5.57 ± 0.82 μm (group 2, animals that received antibiotics only). Differences were significant (P < .05). Differences in stria vascularis thickness were not significant among the animals.

Conclusion: Dexamethasone has a protective effect on the cochlea when given together with antibiotics in the treatment of pneumococcal meningitis.
A Feasible Approach for Extraction of Dental Prostheses From the Airway by Flexible Bronchoscopy in Concert With Wire Loop Snares
Authors: Tu Chih‐Yen , Chen Hung‐Jen , Chen Wei , Liu Yi‐Heng , Chen Chia‐Hung
Published: June 2007

Tracheobronchial foreign body (FB) aspiration is a common problem worldwide, and the aspired objects can be very difficult to remove. Bronchoscopic removal of airway FBs can be safely accomplished with both rigid as well as flexible bronchoscopes. It is well known that a rigid bronchoscope more easily removes large FBs located in the central bronchi. A wide variety of instruments, such as biopsy forceps, Fogarty balloon catheters, alligator forceps, or wire baskets, are commonly available for removal. Herein, we report the case of a 75‐year‐old man with an airway dental prosthesis, the shape and composition of which complicated its extraction from the nearly totally occluded left main bronchus, using biopsy forceps and wire baskets. We describe the successful extraction of the challenging FB with a flexible bronchoscope in concert with wire loop snares and the avoidance of rigid bronchoscopy or thoracotomy.
Eliminating the Limitations of Manual Crimping in Stapes Surgery: Mid‐Term Results of 90 Patients in the Nitinol Stapes Piston Multicenter Trial
Authors: Rajan Gunesh P. , Diaz Jason , Blackham Ruth , Eikelboom Robert H. , Atlas Marcus D. , Shelton Clough , Huber Alexander M.
Published: June 2007

Objective: To present our mid‐term results of our multicenter study using the Nitinol self‐crimping stapes piston, focusing on the interindividual variations of postoperative air‐bone gap closures (ABGC), postoperative hearing results, and postoperative recurrences of conductive hearing loss and to compare these findings with our pilot group of patients.

Study Design: Prospective, multicenter cohort study involving three academic tertiary care referral centers from Australia, Switzerland, and the United States.

Methods: Ninety patients with otosclerosis undergoing laser‐stapedotomy with the Nitinol stapes piston were matched to reference patients from our titanium piston database. The effects of the self‐crimping Nitinol piston on the postoperative ABGC, the postoperative interindividual air‐bone gap (ABG) variations, and the postoperative hearing results were investigated 3, 6, 12, 18, and 24 months postoperatively. These data were statistically compared with the results of the control patients in our titanium stapes piston database and the results of our previously published pilot study.

Results: The mean postoperative ABG and the interindividual variations of the postoperative ABG continue to be significantly smaller in the Nitinol group; the extent of ABGC now is significantly larger in the Nitinol piston group. The postoperative mid‐term stability of ABGC was similar in both groups. No adverse reactions occurred during follow‐up.

Conclusion: Our mid‐term results continue to show that the self‐crimping shape memory alloy Nitinol stapes piston overcomes the limitations of manual malcrimping in stapedotomy, thus simplifying and optimizing the surgical procedure. This so far has allowed reliable, safe, and consistent ABGC in patients with otosclerosis.
Confocal Scanning Laser Microscopy Evidence of Biofilms in Patients With Chronic Rhinosinusitis
Authors: Psaltis Alkis J. , Ha Kien R. , Beule Achim G. , Tan Lor Wai , Wormald Peter‐John
Published: June 2007

Objectives: The recent detection of bacterial biofilms on the sinus mucosa of patients with chronic rhinosinusitis (CRS) has implicated biofilms in the pathogenesis of this condition. Electron microscopy has been the main modality used to document the presence of biofilms on sinus tissue, however, it has inherent problems associated with tissue preparation and sampling. Recently, Confocal Scanning Laser Micrsocopy (CSLM) has emerged as a noninvasive, nondestructive technique for the analysis of biofilms. This study used CSLM as the means of investigating biofilm presence in CRS patients.

Study Design and Methods: A prospective study comparing the presence of bacterial biofilms on the sinus mucosa of CRS and control patients was conducted using CSLM. Thirty eight CRS patients undergoing endoscopic sinus surgery and nine control patients were enrolled in this study. Demographic and clinical information was recorded from each patient and intraoperatively, sinus culture specimens and mucosal samples were obtained for microbiologic and microscopic examination.

Results: Using previously documented CSLM criteria, bacterial biofilms were found in 17 (44%) of the 38 CRS patients. No biofilm structures were evident in any of the controls. Patients having undergone previous sinus surgery seemed to have a higher incidence of biofilms compared with the incidence for those undergoing their first procedure. The difference however was not statistically significant. No correlation between positive bacterial cultures and biofilm presence was observed.

Conclusions: The CSLM detection of biofilms in CRS patients and their absence in controls further supports the hypothesis that biofilms may play a role in the pathogenesis of CRS. This study's lower reported incidence of biofilms compared with that of previous studies might reflect the increased accuracy of biofilm detection with CSLM.
Chronic Ear Surgery in Irradiated Temporal Bones
Authors: Bennett Marc , Kaylie David , Warren Frank , Jackson C Gary
Published: June 2007

Objective: To analyze outcomes of chronic ear surgery in patients with irradiated temporal bones.

Study Design: Retrospective case review.

Methods: Fifteen patients who received radiation involving the temporal bone underwent 21 surgical procedures from 1977 to 1997. Intraoperative findings, long‐term complications, and hearing outcomes were analyzed.

Results: Over 50% of cases involved abnormal intraoperative findings including facial nerve dehiscence, labyrinthine fistulas, or dural exposure. Audiologic data revealed that these patients suffered from conductive, mixed, and sensorineural hearing loss. Long‐term complications included tympanic membrane perforation and recurrent cholesteatoma. All patients had dry, non‐draining ears at the end of the study.

Conclusions: Irradiated temporal bones present difficult intraoperative anatomy and often require multiple procedures to cure otologic disease. Although radiation significantly reduces vascularity and hampers healing, vascularized reconstruction flaps are not necessary for good outcomes.
Measuring the Effects of Nutritional Counseling on Total Infant Diet in a Randomized Controlled Intervention Trial
Authors: Koehler Susanne , Sichert‐Hellert Wolfgang , Kersting Mathilde
Published: June 2007

Objectives:

To examine the effects of nutritional counseling for the infant diet focused on complementary feeding and total diet by use of dietary scores.

Patients and Methods:

In a randomized controlled intervention trial, 183 mothers of full‐term infants were allocated to 4 intervention groups (IG0–IG3). Intervention consisted of dietary counseling based on the food‐based guidelines for infant nutrition in Germany. Counseling was done in 3 different forms: a telephone hotline (IG1), then written information (IG2), followed by additional personal telephone counseling (IG3). The IG0 group was not counseled at all. The actual diet of the infants was assessed by telephone interviews when the infants were 2, 4, 6, 9, and 12 months old and evaluated by food‐based and meal‐based dietary scores.

Results:

Plausible, although often not statistically significant, effects of counseling were found for several single scores at various age points. Total diet during the first year of life was significantly closer to the recommendations in the most intensively counseled group than in the noncounseled and lowest‐counseled groups. Telephone counseling proved to be more effective than distribution of written material.

Conclusions:

The measured effects of the innovative approach of personal telephone counseling point to the advantages of giving dietary advice to mothers of infants by means of personal contacts and suggest that positive effects on dietary habits may even be greater by face‐to‐face talks between mothers and experts.
Infliximab Use in Children and Adolescents With Inflammatory Bowel Disease
Authors: de Ridder Lissy , Benninga Marc A , Taminiau Jan AJM , Hommes Daan W , van Deventer Sander JH
Published: June 2007

Infliximab is a chimeric monoclonal antibody (75% human, 25% murine) against tumor necrosis factor‐α, a cytokine with a central role in the pathogenesis of inflammatory bowel disease. Large randomized controlled trials have shown the efficacy and safety of infliximab for the induction and maintenance of remission in adult patients with active Crohn disease (CD). In children and adolescents, mostly small, nonrandomized, non–placebo‐controlled studies have supported the notion that infliximab is a potent drug in a population that does not respond to standard therapies. The safety of infliximab is of major concern, and the most frequent severe adverse events are related to severe infections and reactivation of tuberculosis. Non–life‐threatening infusion reactions occur rather frequently and seem to be related to the formation of antibodies. The indications for infliximab treatment are therapy‐resistant luminal CD (no efficacy or insufficient efficacy of conventional treatment) and therapy‐resistant fistulas. An efficient remission induction strategy consists of 3 initial infliximab infusions at 0, 2, and 6 weeks in a dosage of 5 mg/kg to sustain remission. Patients needing maintenance therapy are subsequently treated with an infliximab infusion every 8 weeks. There are indications that the early stages of CD may be more susceptible to immunomodulation, and the natural history of CD may be altered by the introduction of infliximab early in the disease process instead of waiting until conventional therapy has failed. Major points of discussion are whether infliximab maintenance treatment should be episodic (on demand) or scheduled and when infliximab therapy can be discontinued.
Interplay of Adaptive Th2 Immunity with Eotaxin‐3/C‐C Chemokine Receptor 3 in Eosinophilic Esophagitis
Authors: Bullock Jennifer Z , Villanueva Joyce M , Blanchard Carine , Filipovich Alexandra H , Putnam Philip E , Collins Margaret H , Risma Kimberly A , Akers Rachel M , Kirby Cassie L , Buckmeier Bridget K , Assa'ad Amal H , Hogan Simon P , Rothenberg Marc E
Published: June 2007

Background:

Pediatric eosinophilic esophagitis (EE) is a recently described disorder associated with atopy. Although studies of esophageal tissue suggest that Th2 cytokines and eotaxin‐3 may be crucial in disease pathogenesis, little is known about the systemic immunological phenotypes of children with EE.

Objectives:

To define the phenotypes of peripheral blood eosinophils and lymphocytes in EE and to examine for correlations between these parameters and tissue eosinophil numbers and disease severity.

Patients and Methods:

Blood was collected from children with EE, atopic control children without EE, and nonatopic control children without EE. Flow cytometry was used to measure eosinophil expression of chemokine receptor 3 (CCR3) and interleukin‐5 receptor‐α (IL‐5Rα), and intracellular lymphocyte expression of IL‐4, IL‐5, IL‐13, interferon‐γ, and tumor necrosis factor‐α. Eosinophil numbers and eotaxin‐3 mRNA levels were quantitated in esophageal biopsy specimens.

Results:

Compared with nonatopic control children, EE patients with active disease had increased peripheral blood eosinophil percentages, mean channel of fluorescence (MCF) of CCR3 on eosinophils, and percentage of CD4+ T cells expressing IL‐5. Notably, these parameters positively correlated with esophageal eosinophil numbers. Eotaxin‐3 tissue expression positively correlated with esophageal eosinophil numbers and peripheral blood eosinophil CCR3 MCF. The percentage of peripheral blood eosinophils, eosinophil CCR3 MCF, and CD4+ T cell expression of IL‐5 were lower in EE patients in disease remission than in patients with active disease.

Conclusions:

Collectively, these studies demonstrate cooperation between systemic CD4+ Th2‐cell–mediated immunity and an enhanced eosinophil‐CCR3/eotaxin‐3 pathway in EE pathogenesis. Furthermore, the imbalanced Th2 immunity and increased CCR3 expression are reversible with disease remission.
Eco‐friendly corrosion inhibitors: the inhibitive action of Delonix Regia extract for the corrosion of aluminium in acidic media
Authors: Abiola O.K. , Oforka N.C. , Ebenso E.E. , Nwinuka N.M.
Published: June 2007

Purpose

To investigate the inhibitive effect of Delonix regia extracts to reduce the corrosion rate of aluminium in acidic media. The study was a trial to find a low cost and environmentally safe inhibitor to reduce the corrosion rate of aluminium.

Design/methodology/approach

The inhibition efficiency was evaluated using the hydrogen evolution technique at 30°C. The mechanism of adsorption inhibition and type of adsorption isotherm was characterised from trends of inhibition efficiency and kinetic data.

Findings

Delonix regia extracts inhibited the corrosion of aluminium in hydrochloric acid solutions. The inhibition efficiency increased with increasing concentration of the inhibitor but decreased with increase in exposure time. The acid extracts (hydrochloric acid seeds extract (HSE) and hydrochloric acid leaf extract (HLE)) were found to be more effective than the ethanolic extracts (ethanol seeds extract (ASE) and ethanol leaves extract (ALE)) and the inhibition followed the order: HSE (93.6 per cent) > HLE (83.5 per cent) > ASE (63.9 per cent) > ALE (60.4 per cent). The low negative values of ΔGad: −20.14 kJ mol−1 for HSE, −18.08 kJ mol−1 for HLE, −15.96 kJ mol−1 for ASE and −15.12 kJ mol−1 for ALE, as calculated from the Langmuir isotherm, indicated that the inhibitor molecules adsorbed onto aluminium by a physiosorption‐based mechanism. A first‐order type of reaction mechanism was obtained from the kinetic treatment of the H2 gas evolution data.

Research limitations/implications

Further investigations involving electrochemical studies such as polarization method should shed further light on the mechanistic aspects of the corrosion inhibition.

Originality/value

This paper provides new information on the possible application of Delonix regia as an environmentally friendly corrosion inhibitor under the specified conditions. This environmentally friendly inhibitor could find possible applications in metal surface anodizing and surface coatings.
Review of materials for adsorption refrigeration technology
Authors: Alghoul M.A. , Sulaiman M.Y. , Azmi B.Z. , Sopian K. , Wahab M.Abd.
Published: June 2007

Purpose

During the last 20 years, interest in the closed adsorption heat pump and refrigeration systems has increased steadily. In this paper, consideration is given to aspects of adsorption refrigeration in terms of existing materials used in adsorption refrigeration, heat transfer characteristics of materials, and cost of materials and manufacturing.

Design/methodology/approach

The paper is a general review of adsorption refrigeration technology.

Findings

In recent years several papers have been published in this area and many aspects of the system have been addressed. Much effort has been devoted to enhance materials properties.

Originality/value

The paper provides information of value to those involved with heat pump and refrigeration systems technology.
Evaluation of bagasse ash as corrosion resisting admixture for carbon steel in concrete
Authors: Ganesan K. , Rajagopal K. , Thangavel K.
Published: June 2007

Purpose

Utilization of industrial and agricultural waste products as cement replacement materials in concrete technology has been an interesting subject of research for economical, environmental, and technical reasons. Portland cement incorporating these cement replacement materials improves corrosion resistance of carbon steel. Sugar cane bagasse is considered as waste in sugar mills and dumped in open space or used as fuel for boilers. The main purpose of the study is to investigate corrosion performance of reinforcing carbon steel in bagasse ash (BA) blended cement concrete and compare it with control concrete.

Design/methodology/approach

BA is prepared by burning boiler‐fired ash at a controlled temperature of 650°C for 1 h and cooled. The ash is then ground to a fineness of 46 μm as Pozzolanic material and blended in concrete in various cement replacement levels. The corrosion behaviour of carbon steel in BA blended concretes exposed to alternate dry‐wet cycles in 3.0 percent NaCl solution for 18 months was studied using gravimetric weight loss, linear polarization, and electrochemical impedance measurement techniques. The resistance to chloride ion penetration of BA blended concretes after 28 and 90 days and compressive strength of BA blended concrete cubes after 7, 14, 28, and 90 days curing also was evaluated.

Findings

The experimental results indicated that the corrosion rate of reinforcing steel and chloride penetration were significantly reduced, and compressive strength was increased, with the incorporation of BA up to 20 percent replacement in concrete. It was observed also that a relatively good correlation between linear polarization and impedance measurements with respect to corrosion current values on the reinforcing steel within BA blended concretes.

Originality/value

BA may be considered as a better substitute than other mineral admixtures for durable concrete structures. The study fulfilled the objective of the investigation and contributes to research on corrosion protection of carbon steel in concrete.
The implications of contemporary cultural diversity for the hospitality curriculum
Authors: Hearns Niamh , Devine Frances , Baum Tom
Published: June 2007

Purpose

This viewpoint paper aims to assess a curriculum response within a specific vocational sector, hospitality, driven by the recent surge in intra EU labour migration and the ensuing increase in workplace cultural diversity.

Design/methodology/approach

The paper identifies an appropriate curriculum response by assessing the industry implications and proffering a conceptual model of curriculum response.

Findings

The experience across business sectors, such as hospitality, emphasises the need for training that is geared to meet the needs of both international and indigenous employees and that, critically, intercultural issues represent a significant training gap. It is posited that the curriculum response is multifaceted embracing the need to address course content, learning outcomes, assessment methods and the training needs of educators.

Originality/value

The paper is targeted at academics within applied business education, specifically in those areas of the services sector that have experienced significant labour migration in recent years. It is also of wider value to those involved in curricula design in a vocational context.
Students' perceptions of the effects of term‐time paid employment
Authors: Curtis Susan
Published: June 2007

Purpose

Owing to increasing debts and lack of parental contribution to undergraduates' income, UK students are taking paid employment during term time in order to finance their studies. The aim of this investigation is to explore employed and non‐employed students' perceptions of the impact of this paid employment on the university experience.

Design/methodology/approach

In total, 336 undergraduates completed questionnaires about their employment, their perceptions of the effects on academic study, factors affecting the decision to work and factors which may reduce the amount of time spent studying.

Findings

Results indicated that almost 59 per cent of students were employed during term time for an average of 15 hours per week. More students perceived that there were benefits to working than perceived disadvantages, but there were some contradictions concerning the adverse effects of working.

Research limitation/implications

The findings were limited by the location of the sample, as they were from a rural faculty of a large university and are therefore not typical of most UK student populations which are generally in urban locations.

Practical implications

There is no simple solution to the problem of employed students experiencing adverse effects on their academic studies due to working. The government and other stakeholders need to take responsibility for the current situation.

Originality/value

This study adds to the growing body of international data that reports on the effects of user‐pays approach in higher education. No other study has considered the perceptions of non‐employed students alongside the employed.
The Cost of Cooperative Ownership: Estimates of The Costs To Fonterra’s Farmer Owners
Authors: Maher Matthew , Emanuel David
Published: June 2007

Fonterra Group Cooperative Limited, New Zealand’s largest company, is owned by the dairy farmers who supply milk. Each dairy farmer owns the same number of shares as the kilograms of milksolids supplied. Farmers therefore have an investment in Fonterra, and when a farm is purchased, there is a concomitant investment in off‐farm assets. As a consequence farmers are likely to be poorly diversified. This paper provides estimates of the cost of being undiversified or only partly diversified, using the same method that Meulbroek has used in assessing the cost to pension beneficiaries when the pension scheme reinvests in the employer’s stock, and when executives hold executive stock options. The costs depend upon the degree of “under‐diversification”, the duration of Fonterra’s cash flows and the period over which the co‐operative structure will persist. Using data from Nestlé, we estimate the loss to an undiversified farmer at up to 63% of the value of his/her investment, with the estimate depending on the assumed market risk premium. If farmers are at least partly diversified or the cooperative structure will not persist indefinitely, then these losses will be less.
Recognition versus Disclosure: The Case of Land and Buildings’ Revaluations
Authors: Ahmed Kamran , Goodwin A. John , Sawyer Kim R.
Published: June 2007

This study examines the value relevance of recognised and disclosed revaluations of land and buildings for a large sample of Australian firms from 1993 through 1997. In contrast to prior research, we control for risk and cyclical effects and find no difference between recognised and disclosed revaluations, using yearly‐cross‐sectional and pooled regressions and using both market and non‐market dependent variables. We also find only weak evidence that revaluations of recognised and disclosed land and buildings are value relevant.
A Variance‐Ratio Test of the Random Walk Hypothesis for the New Zealand Share Market: 1980‐2001
Authors: Humphrey Peter , Lont David
Published: June 2007

This paper examines the Random Walk Hypothesis (RWH) for aggregate New Zealand share market returns, as well as the CRSP NYSE‐AMEX (USA) index during the 1980‐2001 period. Using several indices, we rely on the variance‐ratio test and find evidence to support the rejection of the RWH with some evidence of a momentum effect. However, we find evidence to suggest the behaviour of share prices to be time‐dependent in New Zealand. For example, we find the indices tested were closer to random after the 1987 share market crash. Further analysis showed even stronger results for periods subsequent to the passage of the Companies Act 1993 and the Financial Reporting Act 1993. We also find evidence that indices based on large capitalisation stocks are more likely to follow a random walk compared to those based on smaller stocks. For the USA index, we find stronger evidence of random behaviour in our sample period compared to the earlier period examined by Lo and Mackinlay (1988)
Liberal Education ‐ Is it of Value to Practicing Accountants in New Zealand?
Authors: Malthus Sue , Fowler Carolyn
Published: June 2007

During the 1990s the value to an intending professional accountant of undertaking a period of liberal (general) studies was promoted internationally by a number of individuals and organisations, including the International Federation of Accountants (IFAC) and the New Zealand Institute of Chartered Accountants (the “Institute”). The Institute significantly changed its admissions policy for Chartered Accountants in 1996 and one change was to require four years of degree level study with a compulsory liberal studies component. This study surveys the perceptions of New Zealand accounting practitioners on the impact of this compulsory liberal component. The results of this study demonstrate that there is little support from accounting practitioners for IFAC’s claim that liberal education “can contribute significantly to the acquisition of professional skills”, including intellectual, personal and communication skills. In addition, the majority of respondents did not perceive any improvements in the professional skills of the staff that had qualified under the Institute’s current admissions policy. However, any perceived improvements were mainly attributed to the Institute’s admissions policy change. Notwithstanding the lack of support for the assertion that liberal education develops professional skills, there is a strong belief by respondents in the value of liberal education for intending professional accountants.
Board Composition and the Value of New Zealand Companies
Authors: Orr Duncan , Emanuel David , Wong Norman
Published: June 2007

This study examines the relationship between board composition and firm value, and the extent to which this relationship may be affected by a company’s investment opportunity set. There is little research that examines this issue, particularly for the New Zealand market. Of the research that exists, and generally for the research that examines how board composition affects firm performance, the findings have been mixed. Using a randomly chosen sample, which improves the external validity of results from prior studies, we find that board composition of high growth option firms is positively related to firm value, and this relationship is maintained when more refined measures that proxy the characteristics of outside directors (such as tenure of outside directors, the level of outside director equity ownership, the number of other board positions held by outside directors, and the total proportion of non‐executive directors, including grey directors) are recognised.
NZ IAS 32: An Evaluation of the Potential Impact on Financial Reporting by Issuers of Convertible Financial Instruments
Authors: Bishop Helen , Bradbury Michael , van Zijl Tony
Published: June 2007

We assess the impact of NZ IAS 32 on the financial reporting of convertible financial instruments by retrospective application of the standard to a sample of New Zealand companies over the period 1988 ‐ 2003. NZ IAS 32 has a broader definition of liabilities than does the corresponding current standard (FRS‐31) and it does not permit convertibles to be reported under headings that are intermediate to debt and equity. The results of the study indicate that in comparison with the reported financial position and performance, the reporting of convertibles in accordance with NZ IAS 32 would result in higher amounts for liabilities and higher interest. Thus, analysts using financial statement information to assess risk of financial distress will need to revise the critical values of commonly used measures of risk and performance when companies report under NZ IAS
Economic Effects of the Decline in Defined Benefit Pension Funding from Surpluses to Deficits
Authors: Gallery Gerry , Gallery Natalie
Published: June 2007

The recent decline in funding levels of defined benefit pension plans (DBPs) has attracted the attention of regulators in Australia and other jurisdictions. In light of such scrutiny, this study provides timely empirical evidence of the economic and regulatory implications of the recent change in the financial position of DBPs sponsored by Australian listed companies. We identify that over the four‐year period from 2000 to 2003 the frequencies of both accrued benefits deficits and vested benefits deficits increased sharply after 2001. Coinciding with the increased incidence of deficits, the time lag in measuring accrued and vested benefits declined significantly. Controlling for firms taking contribution holidays, we find that the market prices vested benefits surpluses and deficits, and accrued benefits deficits, but not accrued benefits surpluses. This asymmetric treatment of firms’ superannuation funding positions is consistent with accounting conservatism theories and, as a consequence, has implications for recent adoption of IFRS accounting standards requiring Australian companies to recognise both accrued benefits surpluses and deficits.
Audit and Non‐Audit Fees: New Zealand Evidence
Authors: Dunmore Paul , Sarah Shao Yingxin
Published: June 2007

This study adds to the evidence concerning the link between the fees that auditors charge for audit and non‐audit services to the same client.
We argue that audit fees will be cross‐subsidised in a particular way: they will be reduced dollar for dollar by the expected profi ts from nonaudit work that is ‘tied’ to the engagement in the sense that such work generally goes to the incumbent auditor. This argument is tested using New Zealand listed company data for 2002. A nonlinear model for audit fees is developed that respects the mathematical relationship between audit and non‐audit fees implied by the argument from tied profits, and which includes standard control variables in a mathematically consistent way. When linearized for estimation the model has a form that differs from the linear regressions commonly used. The coefficient which tests for cross‐subsidisation is not significant, and the confi dence interval for that coefficient excludes plausible numerical values. Changing the way in which non‐audit fees are scaled and using a conventional (but unjustified) control for subsidiaries leads to a significant but spurious positive association between audit and nonaudit fees. This indicates the importance of avoiding mathematically infeasible specifications in audit‐fee research.
Iterative learning‐based laser beam tracker
Authors: Ashraf Suhail , Parkin Robert M. , Muhammad Ejaz
Published: June 2007

Purpose

The purpose of this paper is to describe development and application of an iterative learning control (ILC) scheme for a tracking problem. The control objective is to achieve accurate tracking of a desired trajectory which is the path taken by a laser beam.

Design/methodology/approach

It involves formulating an ILC scheme in two‐dimensional (2D) representation on mathematical model of two degrees of freedom platform. The scheme was tested and fine tuned with the help of simulation results on that model. Subsequently, an experimental setup was prepared by mounting a camera on a six degree of freedom hexapod, M‐850 from Physik Instrumente. The experimental setup was made to track an arbitrarily positioned laser spot on a screen. For this purpose, a simple image processing module was also developed. The underlying algorithm implemented learning and tracking modes.

Findings

The tracking performance of the scheme is impressive. The simulations as well as practical results show that the scheme is robust and simple to implement.

Research limitations/implications

The limitation is the time spent in learning mode before the control function is applied to the system under consideration. This, however, is an inherent aspect in any ILC scheme.

Practical implications

Its application can be in manufacturing processes, robotics, target tracking and even in bio engineering where growth of some specific bacteria population could also be tracked.

Originality/value

Little work, with practical implementations, has been reported in ILC. The authors perceive that this scheme has the potential to simplify a great number of control problems especially in the field of robotics and trajectory tracking.
E‐government success: some principles from a Spanish case study
Authors: Gonzalez Reyes , Gasco Jose , Llopis Juan
Published: June 2007

Purpose

This paper has as its aim to analyse the evolution and current status of e‐government, trying to deduce a series of basic principles for its success.

Design/methodology/approach

A case study has served to achieve that aim, but prior to its presentation, a short review of the e‐government literature along with some facts and figures have made it possible to assess the situation of e‐government in various countries around the world, and more precisely in Spain.

Findings

E‐government lays emphasis on technology; however, the internal processes through which public administrations (PP.AA) offer their services to citizens need careful reengineering.

Research limitations/implications

Although a case study like this one, in which the analysis of e‐government is restricted to the functioning of a tax administration body, may have limitations when it comes to generalising the conclusions drawn, the principles inferred from it can be easily extrapolated to the vast majority of PP.AA.

Originality/value

Since, tax administration requires using a large amount of data, it is a key area in the application and study of e‐government. That is why a Spanish public organisation in charge of tax administration has been examined in this paper.
Knowledge management approach in build‐to‐order supply chains
Authors: Chow Harry K.H. , Choy K.L. , Lee W.B.
Published: June 2007

Purpose

The purpose of this study is to survey knowledge management (KM) practices and to examine the applications and technologies adopted when developing the knowledge management system (KMS) in build‐to‐order supply chains (BOSC).

Design/methodology/approach

This paper uses a literature review of research articles from 1996 to 2007 with keyword indexes to survey the KM practice, KMS technology and its application in BOSC. Such keyword indexes include: BOSC, SCM, KM, KMS, expert system, knowledge‐based system and information system on the Elsevier online database, ScienceDirect, EBSCO, Proquest, Emerald, DOAJ, and Wiley Inter Science. A total of 1,500 articles were found but only 149 articles related to the keywords of KMS application and KM practices within SCM and BOSC.

Findings

The important findings indicate that the KMS application is solely focused on single knowledge problem for enabling individual SC members to attain operational excellence. There is a need for further research into the development of KMS with features of knowledge coordination that cross organizational borders in attaining the BOSC integration.

Research limitations/implications

Perhaps, the limitation of this study was the narrowness of the scope of the paper based on the keywords used for searching.

Practical implications

Validation of the multi‐disciplines of KM practices and KMS applications provides enterprises with useful guidelines for implementing KM‐ and KMS‐related projects within their current BOSC practices.

Originality/value

This paper provides useful knowledge by highlighting the characteristics of KMS technology within BOSC and empirical insights into the relationship between KM and BOSC practices.
Is product liability still a global problem?
Authors: Fairgrieve Duncan , Howells Geraint
Published: June 2007

Purpose

Almost 20 years ago one of the present authors wrote an article entitled “Product liability: a global problem”. The brief paper seeks to provide a summation of what has happened in the meantime.

Design/methodology/approach

The article is a brief discussion of the issues: the first section comments on products liability outside Europe and the final part concludes with an overview of what happened in the UK and Europe.

Findings

The article finds that the EU Directive's approach to strict liability has become the most common influence on law reform around the globe and that there is still much uncertainty in Europe and the USA as to what the law of product liability actually is.

Originality/value

The paper illustrates how, for the foreseeable future, businesses may continue to be most concerned about product liability exposure in the USA.
New uracil derivatives as antioxidants for natural rubber
Authors: Yakout E.M.A. , El‐Sabbagh S.H.
Published: June 2007

Purpose

Evaluation of uracil and/or benzothiazol derivatives as antioxidants in natural rubber mixes.

Design/methodology/approach

Cyanoacetylurea 1, as a precursor, was prepared at a good yield from widely available, low‐cost chemicals. Compound 1 was treated with triethylorthoformate and amine derivatives in one pot reaction affording the target uracil derivative 3. Replacement of the cyano group in 1 by benzothiazol led to obtaining the interesting N‐hydroxy uracils containing benzothiazole moiety 5 at a good yield. Some of the compounds prepared was selected and were evaluated as antioxidants in natural rubber mixes. The rheometric characteristic of the compounded rubber and the physico‐mechanical properties of the vulcanizates were determined.

Findings

The cure rate index, tensile strength and modulus increased while the equilibrium swelling decreased, i.e. compound 5 behaved as a secondary accelerator. The rubber vulcanizates were subjected to thermal oxidative ageing at 90°C for up to seven days. It has been found that uracil and/or benzothiazol derivatives can protect natural rubber vulcanizates against oxidative deterioration.

Research limitations/implications

The compounds prepareds were difficult to dissolve, they needed solvents with high boiling points, e.g. DMF, DMSO to be dissolved and even then they are not completely dissolved.

Practical implications

Uracil and or benzothiazol derivatives have many industrial applications.

Originality/value

The new compounds were prepared from very cheap and widely available chemicals. The compounds synthesised showed good antioxidant behaviour in comparison with the commercial antioxidant (phenyl‐β‐naphthyl amine) industrially used.
Novel light sensitive system derived from tetracyanoquinodimethane and anilines
Authors: Asiri A.M. , Baghaffar G.A. , Ismaiel N.H.
Published: June 2007

Purpose

To discover new photochromic molecules suitable for various applications.

Design/methodology/approach

The synthesis of the new photochromic Aniline derivatives was accomplished by reaction of tetracyanoquinodimethane and anilines in polar solvents such as dimethylformamide.

Findings

A novel photochromic system had been designed and developed. The synthesis and photochromic properties of three aniline derivatives upon irradiation with ultraviolet light were studies in different solvents. The photochromic and thermochromic properties were affected markedly upon changing the solvent polarity. The new materials gave colourless to deep yellow coloration upon irradiation with ultraviolet, rendering them suitable candidates for optical storage media using the region of 700 nm.

Practical implications

A new photochromic system had been developed via a simple method. The new compounds showed photochromic, thermochromic, and solvatochromic properties making them potential candidates for many applications such as photo sensors, optical data storage, thermochromic sensors and heat sensitive materials.

Originality/value

The photochromic system was novel and hence the photochromic molecules were novel.
Grafting copolymerisation of vinyl monomers onto cellulose Egyptian cotton linters
Authors: Mostafa H.Y. , Nada A.M.A. , Elmasry A.M.M. , Mahdi M.E.
Published: June 2007

Purpose

The purpose is to focus on improving the water or metal ion uptake of modified cellulose.

Design/methodology/approach

Grafting copolymerisation of hydrophilic monomers such as acrylamide or hydrophobic monomers as acrylonitrile onto cotton linters was performed.

Findings

The grafting process has two advantages. The first is to replace the hydroxyl group of C6 of the glucose units in the substrate by carboxyl group that attract the metal ions from the solution. The second is to decrease the number of the hydroxyl groups in the cotton linters so that the hydrogen bonding between the cotton linters strands decreases and so the crystallinity index of substrate decreases by introduction of this hydrophilic group so it becomes more chemically active.

Research limitations/implications

Partial substitution of hydroxyl groups of cellulose by more hydrophilic ones via grafting reaction followed by alkaline hydrolysis was performed. The effects of different conditions such as temperature, time, initiator concentration, monomer concentration and kind of substrate were studied. The polymerisation per cent, grafting per cent, the grafting efficiency and the nitrogen per cent of the grafted samples were determined. The molecular structures of cotton linters, grafted cotton linters with acrylamide and its hydrolysis product were studied using infrared spectroscopy, which indicates the fixation of the monomers on the cotton linters. Sodium binding capacity and the metal ion uptake of some metal ions by the product were determined.

Originality/value

The water or metal ion uptake of the modified cellulose was improved.
An experimental investigation of the use of brand extension and co‐branding strategies in the arts
Authors: d'Astous Alain , Colbert François , Fournier Marilyne
Published: June 2007

Purpose

The purpose of this study is to examine the impact of two different extension strategies, namely brand extension and co‐branding, on consumer attitude toward an extension in the context of the arts.

Design/methodology/approach

An experiment was conducted in which the type of extension strategy, as well as other variables identified as potentially having an impact on consumer attitudes, were manipulated.

Findings

The results showed that, whatever extension strategy is chosen, the new product should be congruent with the arts organization's activities and should be of low complexity. If these conditions are met, a co‐branding strategy appears to be preferable.

Research limitations/implications

Because only two arts organizations were analyzed in this study, i.e. museums and symphonic orchestras, future studies should consider other domains of the arts. New products introduced as brand extensions should be simple and congruent with the business activities of the arts organization. If the product is not congruent with the organization's activities, then simple brand extension appears be a better strategy.

Originality/value

This study has examined the extent to which marketing strategies that work for conventional goods and services may succeed in the case of artistic and cultural products. It brings valuable knowledge to managers of arts organizations and marketing researchers with respect to the impact of brand extension strategies in the arts.
Regaining a seat at the table: marketing management and the e‐service opportunity
Authors: Hughes Tim
Published: June 2007

Purpose

The study outlined in this paper seeks to deepen one's understanding of the theoretical and practical implications for marketing management where an internet component has been added to the business.

Design/methodology/approach

Cases were developed primarily from individual in‐depth interviews with 30 managers from financial services.

Findings

In setting up an e‐commerce capability the case study organizations have been taking strategic decisions on customer interaction. Aligning channels cost‐effectively with appropriate customers requires difficult decisions to be made in targeting and managing different customer segments. At the operational level many aspects of customer interaction can be handled centrally, moving the emphasis of customer management into customer service departments.

Research limitations/implications

The question of how best to manage customers effectively, using e‐service in an integrated manner with other channels, can be seen to be complex and requires further research in order to extend theory in this area and give more meaningful guidance to marketing practitioners.

Practical implications

The marketing function has the potential to play a prime role in ensuring that remote customer management is effective. Recommendations are made for practising managers on developing an integrated channel strategy; setting up processes for managing customer feedback from the new channels and responding to this feedback.

Originality/value

E‐service is throwing up new and fundamental challenges for organizations and this potentially provides new opportunities for marketing practitioners to play a leading role at strategic and operational levels. However, in the cases marketing management's strategic and operational contribution to resolving these issues was limited.
Search platforms revisited – the end of “native” interfaces?
Authors: Oberhelman David D.
Published: June 2007

Purpose

This paper aims to look at the user‐friendliness of search interfaces of different databases.Design/methodology/approach – Looks at the capabilities of different search engines and the flexibility they allow within databases.Findings – Libraries are increasingly offering multiple means of accessing the data contained in their products, and the era of a single search platform for all library resources is not that far off, and in some cases is already here (with varying degrees of success). Thus the burden on vendors to create ever better search experiences for their users has become all the greater, and the competition both for superior content and superior search interface designing has become a little more intense.Originality/value – This paper shows search capabilities that are available now, and what may be available in the near future.