bluuebunny/crossref_metadata_2025 huggingface dataset:
EUS and EUS‐Guided Interventions Alter Clinical Management in Children With Digestive Diseases
Authors: Gordon Kevin , Conway Jason , Evans Jerry , Petty John , Fortunato John E. , Mishra Girish
Published: December 2015

Objectives:

Endoscopic ultrasound (EUS) ± fine needle aspiration (FNA) is a useful tool to evaluate gastrointestinal tract disorders in adults because of its established feasibility and safety. Its role in children has not been well established and continues to evolve. Our objective was to evaluate the utility and impact on clinical management of EUS and EUS‐guided interventions in the pediatric population at our institution.

Methods:

Retrospective, single‐center study including 43 patients undergoing EUS and EUS‐FNA between August 2005 and January 2012.

Results:

Fifty‐one EUS procedures were performed in 43 patients, 30 girls, median age 14.5 (range 4–18). The most common indications were suspected biliary obstruction in 11 of 51 (22%), pancreatic cysts in 10 of 51 (20%), acute or recurrent pancreatitis in 9 of 51 (18%), and abdominal pain in 8 of 51 (16%). The most common findings of EUS included normal 11 of 51 (22%), pancreas cyst 6 of 51 (12%), pancreatic pseudocyst 5 of 51 (10%), biliary system sludge or stones 9 of 51 (18%), and acute and chronic pancreatitis 5 of 51 (10%). EUS‐FNA was performed in 13 cases: 7 solid masses or nodes, 4 pancreatic pseudocyst, 1 pancreatic cyst, and 1 celiac plexus block. FNA cyst drainage was successful in resolving all 4 pancreatic pseudocysts. EUS prompted a surgical procedure in 13 cases (25%), ERCP in 5 cases (10%), and repeat EUS in 5 cases (10%). EUS led to a new diagnosis in 34 of 43 (79%) patients and prompted further intervention in 24 of 51 (47%) procedures.

Conclusions:

In this large cohort study, we found that EUS and EUS‐guided interventions assist in diagnosing and altering clinical management in pediatric patients and should be considered in cases with vexing pancreaticobiliary disorders.
Establishing evidenced-based best practice for the de novo assembly and evaluation of transcriptomes from non-model organisms
Authors: MacManes Matthew D
Published: December 2015

Characterizing transcriptomes in both model and non-model organisms has resulted in a massive increase in our understanding of biological phenomena. This boon, largely made possible via high-throughput sequencing, means that studies of functional, evolutionary and population genomics are now being done by hundreds or even thousands of labs around the world. For many, these studies begin with a de novo transcriptome assembly, which is a technically complicated process involving several discrete steps. Each step may be accomplished in one of several different ways, using different software packages, each producing different results. This analytical complexity begs the question -- Which method(s) are optimal? Using reference and non-reference based evaluative methods, I propose a set of guidelines that aim to standardize and facilitate the process of transcriptome assembly. These recommendations include the generation of between 20 million and 40 million sequencing reads from single individual where possible, error correction of reads, gentle quality trimming, assembly filtering using Transrate and/or gene expression, annotation using dammit, and appropriate reporting. These recommendations have been extensively benchmarked and applied to publicly available transcriptomes, resulting in improvements in both content and contiguity. To facilitate the implementation of the proposed standardized methods, I have released a set of version controlled open-sourced code, The Oyster River Protocol for Transcriptome Assembly, available at http://oyster-river-protocol.rtfd.org/.
Putrescine Alleviates Iron Deficiency via NO-Dependent Reutilization of Root Cell-Wall Fe in Arabidopsis
Authors: Zhu Xiao Fang , Wang Bin , Song Wen Feng , Zheng Shao Jian , Shen Ren Fang
Published: December 2015

Plants challenged with abiotic stress show enhanced polyamines levels. Here, we show that the polyamine putrescine (Put) plays an important role to alleviate Fe deficiency. The adc2-1 mutant, which is defective in Put biosynthesis, was hypersensitive to Fe deficiency compared with wild type (Col-1 of Arabidopsis [Arabidopsis thaliana]). Exogenous Put decreased the Fe bound to root cell wall, especially to hemicellulose, and increased root and shoot soluble Fe content, thus alleviating the Fe deficiency-induced chlorosis. Intriguingly, exogenous Put induced the accumulation of nitric oxide (NO) under both Fe-sufficient (+Fe) and Fe-deficient (-Fe) conditions, although the ferric-chelate reductase (FCR) activity and the expression of genes related to Fe uptake were induced only under -Fe treatment. The alleviation of Fe deficiency by Put was diminished in the hemicellulose-level decreased mutant-xth31 and in the noa1 and nia1nia2 mutants, in which the endogenous NO levels are reduced, indicating that both NO and hemicellulose are involved in Put-mediated alleviation of Fe deficiency. However, the FCR activity and the expression of genes related to Fe uptake were still up-regulated under -Fe+Put treatment compared with -Fe treatment in xth31, and Put-induced cell wall Fe remobilization was abolished in noa1 and nia1nia2, indicating that Put-regulated cell wall Fe reutilization is dependent on NO. From our results, we conclude that Put is involved in the remobilization of Fe from root cell wall hemicellulose in a process dependent on NO accumulation under Fe-deficient condition in Arabidopsis.
Historical British antecedents of innovative construction project organisation and social structures
Authors: Holt Gary D.
Published: December 2015

Purpose

– This paper aims to present examples of historical British antecedents of innovative construction procurement, project organisation and social structures, through an historical case study and highlight how contemporary innovative “newness” can sometimes be preceded by historical antecedents.

Design/methodology/approach

– This paper used informal analysis of extant literature and historical archives, to synthesise those antecedents presented and reflect on these in light of contemporary construction practice and innovation.

Findings

– The case study project, capturing the period c.1894-1904, demonstrates numerous historical but significant innovations relating to project organisation and social structures. The extent of these may result from more lax regulation and workplace controls of the time. The case also epitomises how a publicly accountable authority, can realise a high-quality, constructed product in good time, using direct labour and without recourse to competitive procurement.

Research limitations/implications

– The blending of historical construction research with contemporary construction innovation (CI) thinking may open new academic opportunities in both fields.

Practical implications

– The findings suggest that a less regulatory-constrained environment appears conducive to incremental and process-oriented CI activity.

Originality/value

– There is a dearth of construction history research; its application to CI is unique.
Guest Editorial
Authors: Gorse Christopher
Published: December 2015

Purpose

– This paper aims to propose a model for building performance, based on control of fabric and services, and the influence of occupant behaviour. This work also demonstrates where significant change has been achieved through the processes of testing, measurement and monitoring. Modern Man’s impact on the Ecosystem, sustainability and the built environment’s contribution to global emissions are highlighted. The review provides a specific focus on the thermal performance of buildings and work undertaken to recognise and reduce wasted heat energy. Drawing on current research, data on buildings achieving enhanced levels of energy efficiency are presented and underperformance are discussed. While it is clear that domestic properties can perform, the pressure from legislation has been limited and significant gaps in thermal building performance continue.

Design/methodology/approach

– Drawing on a number of current research projects, this paper identifies the emergent methods for testing buildings and assessing fabric energy efficiency.

Findings

– The research identifies methods suitable for understanding and assessing building fabric performance. Using established methods, the performance metrics identify a significant difference between those achieving the energy efficiency standards and those failing to meet their designed performance.

Originality/value

– Highlighting the issue of sustainability is commonplace, but few have identified practical process measures that differentiate innovation that can lead to significant improvements in the building stock and identify those failing to achieve target performance.
Discrete event simulation: a vital tool for a concurrent life cycle design
Authors: Hassan Noha M. , Al Maazmi Talal , Al Hadhrami Ali , Al Hosani Mohamed
Published: December 2015

Purpose

– The purpose of this study is to examine whether discrete event simulation (DES) can be equally utilised in the design phase of the architecture, engineering and construction industry (AEC) projects to achieve a more efficient facility layout. Facility design is a complex process involving diverse disciplines, tasks, tools and events. Integrating key participants involved in the design generally leads to a more satisfied end-user. The AEC thoroughly examined different approaches to enhance this integration through improved communication, visualisation and coordination among the different project participants. DES has been used extensively as a tool for analysis and evaluation, especially during the construction process.

Design/methodology/approach

– A facility planning framework is illustrated that combines both qualitative and quantitative analysis to achieve a performance-driven design. An investigative qualitative research approach is used to determine the design criteria and performance metrics based on the end-user and authority requirements. This approach is achieved by conducting critical reviews, surveys, focus groups and interviews. The research findings and collected data are used to perform a quantitative analysis to determine the effectiveness of the proposed design if constructed using DES. The potential of the method is shown through a case study to design a mall parking facility.

Findings

– The case study illustrated the capability of DES to improve construction design by comparing the artificially designed facility following the proposed framework to an existing facility. Increasing customer satisfaction by enhancing safety, minimising waiting time and maximising parking spot availability were the performance metrics used to evaluate the designs. DES was used as a tool to measure these criteria. Utilising DES in facility design increased resource utilisation and resulted in a safer layout that satisfied the end-user, client and authority requirements.

Originality/value

– Previous studies focused on integrating other modules such as energy, HVAC, lighting, acoustics and life cycle analysis to achieve a performance-driven design. The overwhelming majority of the literature focused on the use of DES for improving construction operations. Research literature about integrating DES as a tool for concurrent life cycle design was scarce. This research demonstrated that DES is an effective method and a vital key for determining the facility’s operational efficiency after construction.
New multivariate process capability indices for measuring the performance of multivariate processes subject to non-normal distributions
Authors: Pan Jeh-Nan , Li Chung-I , Shih Wei-Chen
Published: December 2015

Purpose

– In the past few years, several capability indices have been developed for evaluating the performance of multivariate manufacturing processes under the normality assumption. However, this assumption may not be true in most practical situations. Thus, the purpose of this paper is to develop new capability indices for evaluating the performance of multivariate processes subject to non-normal distributions.

Design/methodology/approach

– In this paper, the authors propose three non-normal multivariate process capability indices (MPCIs) RNMC

p
, RNMC

pm
and RNMC

pu
by relieving the normality assumption. Using the two normal MPCIs proposed by Pan and Lee, a weighted standard deviation method (WSD) is used to modify the NMC

p
and NMC

pm
indices for the-nominal-the-best case. Then the WSD method is applied to modify the multivariate ND index established by Niverthi and Dey for the-smaller-the-better case.

Findings

– A simulation study compares the performance of the various multivariate indices. Simulation results show that the actual non-conforming rates can be correctly reflected by the proposed capability indices. The numerical example further demonstrates that the actual quality performance of a non-normal multivariate process can properly reflected by the proposed capability indices.

Practical implications

– Process capability index is an important SPC tool for measuring the process performance. If the non-normal process data are mistreated as a normal one, it will result in an improper decision and thereby lead to an unnecessary quality loss. The new indices can provide practicing managers and engineers with a better decision-making tool for correctly measuring the performance for any multivariate process or environmental system.

Originality/value

– Once the existing multivariate quality/environmental problems and their Key Performance Indicators are identified, one may apply the new capability indices to evaluate the performance of various multivariate processes subject to non-normal distributions.
Process capability – a surrogate measure of process robustness: a case study
Authors: Mondal S. C.
Published: December 2015

Purpose

– The purpose of this paper is to obtain a better understanding on robust performance of a hardening and tempering process producing component worm shaft used in the steam power plant. This research is capable to explaining the variation of process capability in terms of robustness.

Design/methodology/approach

– This paper proposed a methodology (a combination of simulation, regression modelling and robust design technique) to study robustness of a hardening and tempering process producing component worm shaft used in the steam power plant and process capability acts as a surrogate measure of robustness. In each experimental run, the values of responses and the corresponding multivariate process capability indices across the outer array are determined. The variation of process performance (process capability values) due to random noise variation is studied using a general purpose process control chart (R-chart).

Findings

– The results provide useful information in term of insensitiveness of the process against the noise (raw material and process noise) variation where the process capability acts as a surrogate measure of process robustness and explains the variation of process capability in term of robustness.

Practical implications

– This paper adds to the body of knowledge on robustness of a manufacturing process. This paper may be of particular interest to practicing engineers as it suggests what factors should be more emphasis to achieve robust (consistent) performance from the process.

Originality/value

– The originality of this paper lies within the context in which this study is to address key relationships between process robustness and process capability in a manufacturing industry.
Assessing the economic impact of waterfowl hunting in Mississippi
Authors: Santos Xiana T. , Grado Stephen C. , Hunt Kevin M.
Published: December 2015

Purpose

– The purpose of this paper is to evaluate and improve the current methodology of securing and collecting data sources for use in the Impact Analysis for Planning (IMPLAN) model to more accurately use, and be able to support, inputs and outputs from economic impact models, specifically those generated by IMPLAN.

Design/methodology/approach

– Primary expenditure data were derived from an extensive mail survey conducted during the 2005-2006 Mississippi waterfowl-hunting season. Survey results were analyzed using the IMPLAN software model default data and comparing it with new, more localized state data that were collected in 2010. Industry sectors were sorted and ranked after analysis based on sector importance to the economy and IMPLAN default data were replaced by localized data.

Findings

– Economic contributions generated from the survey-based default model were $158 million (2010 USD) supporting 1,981 full- and part-time jobs. Economic contributions using survey-based data replacement model were $153 million (2010 USD) supporting 1,517 full- and part-time jobs. Separate model runs of the survey-based data replacement model yielded vastly different results, making the case for changing as many sectors with larger impacts as possible.

Research limitations/implications

– The makeup and components of sectors used and described by the IMPLAN model were at times not clearly labeled which at times hindered the process of comparing and replacing data. It was evident that IMPLAN sectors were too highly aggregated.

Originality/value

– This project will contribute to efforts within Mississippi aimed at protecting and promoting its natural resources for conservation and use for both the private and public sector.
Living beyond one’s means: evidence from Malaysia
Authors: Loke Yiing Jia
Published: December 2015

Purpose

– The purpose of the paper is to identify the determinants of the probability of living beyond one’s means. The paper also explores the coping mechanisms of those financially distressed as well as the debt taking behaviour of consumers.

Design/methodology/approach

– The study uses data obtained from the OECD International Network on Financial Education pilot study on Measuring Financial Literacy in 2010 for the case of Malaysia. A logistic regression model is used to identify the main determinants of the probability that a consumer will live beyond his/her means. The analysis is carried out by using a set of socio-economic factors and the individual’s financial behaviour and attitudinal characteristics as explanatory variables.

Findings

– The findings indicate that low income and seasonal income earners are more vulnerable to financial distress. Furthermore, having a higher education, higher financial knowledge and prudent financial behaviour and attitude do not necessarily translate into better financial management. Family and friends provide the main source of financial assistance in times of need.

Research limitations/implications

– The assessment of financial knowledge should go beyond individual’s knowledge on financial concepts and theories. Practical knowledge on financial and cash flow management should be assessed.

Practical implications

– The study reiterates the importance of financial education. It is imperative to include financial education as part of the schools’ curriculum and also to be incorporated as part of the Continuous Professional Development modules for working adults.

Originality/value

– The study is based on the first nationwide study of consumer finances in Malaysia. It contributes to the literature by integrating financial behaviour and attitudinal factors into the analysis of the ability of individuals to live within their means. The findings also show the limitations of the existing self-assessment of financial behaviour and attitude and the assessment of financial knowledge.
Terrorism, militarism, and stock returns
Authors: Hobbs Jeffrey , Schaupp Ludwig Christian , Gingrich Joel
Published: December 2015

Purpose

– This study aims to examine the effect on stock returns of 28 terrorist and military events occurring between 1963 and 2012. The authors divide the sample and examine these attacks on the basis of industry, country targeted, location, terrorism versus militarism and predicted overall impact.

Design/methodology/approach

– The authors measure the effects of the events in our sample along several dimensions: in the aggregate; comparatively across industries; by each event’s predicted level of impact; by the type of event (terrorist versus military); by the location of the attack (USA or outside the USA); and by whether the USA was, directly or by proxy, the primary target of the attack.

Findings

– Stock returns are significantly lower for those industries predicted to be most hurt than for other industries. Events that the authors predict to be of high impact to the market are followed by significantly lower returns than events we predict to be of low impact. Stocks perform significantly worse on the days of terrorist events than on the days of military events, but the opposite is true for the day after. Significantly lower returns follow events that occur inside the USA or where the USA was the primary target.

Research limitations/implications

– This study focuses on 28 high-profile events over a 50-year period and makes several new contributions to the literature. The authors find compelling cross-sectional differences between stock returns at the industry level as well as predictable differences in mean returns between events. The authors distinguish between terrorist and military attacks and also separate the sample geographically.

Practical implications

– The authors believe that this study can help researchers and investors more deeply understand the overall market and industry effects of significant terrorist and military events.

Social implications

– By offering a thorough examination of the differences between high-profile attacks in the context of stock returns both on the day of and the day immediately following those attacks, the authors hope that people will be able to better grasp the likelihood and magnitude of the initial damage done by these attacks as well as the subsequent recovery.

Originality/value

– Most studies that examine the effects of terrorism on the stock market focus on one or two specific events or stock market locations. They also tend to concentrate on very specific characteristics of the attack(s) that they examine, such as the size of the market or the aggregate effect to that market. The authors study 28 high-profile events over a 50-year period and examine them by industry, country targeted, location, terrorism versus militarism and predicted overall impact. This study presents many new results using these classifications.
Of Ponzi schemes and investment scams
Authors: Mohd Sulaiman Aiman Nariman , Moideen Azza Isma , Moreira Sharon David
Published: December 2015

Purpose

– This paper aims to chart the enforcement actions taken by the Malaysian regulatory authorities in relation to illegal investment schemes in Malaysia, and clarifies the various strategies adopted by the Malaysian regulatory authorities to ensure protection of investors in the capital market. The enforcement actions relate to the Swisscash scheme as well as commodities futures involving crude palm oil and a more recent case involving gold futures. These schemes share similar characteristics with Ponzi schemes that were thrust into the international limelight in the notorious Madoff Ponzi scheme and its allegation of regulatory failure.

Design/methodology/approach

– The paper clarifies, by way of case study, public enforcement of illegal investment schemes promoted through the Internet and schemes involving cross-border investments.

Findings

– The enforcement powers of the regulatory authorities in Malaysia are being utilized to ensure compliance with the law. The enforcement actions by the regulatory authorities in the afore-stated cases are significant in view of the successful custodial sentence of imprisonment, the regulators’ public enforcement action intended to compensate investors and the most recent case which is unfolding, due to the large number of alleged perpetrators and significant wealth transfer involved.

Originality/value

– Given the allegation of regulatory failure in other jurisdictions, this paper enables a view to be formulated of the timeliness and appropriateness of the enforcement actions.
Financial fraud in the private health insurance sector in Australia
Authors: Flynn Kathryn
Published: December 2015

Purpose

– The purpose of this article is to explore financial fraud in the private health insurance sector in Australia. Fraud in this sector has commonalities to other countries with similar health systems but in Australia it has garnered some unique characteristics. This article sheds light on these features, especially the fraught relationship between the private health funds and the public health insurance agency, Medicare and the problematic impact of thePrivacy Acton fraud detection and financial recovery.

Design/methodology/approach

– A qualitative methodological approach was used, and interviews were conducted with fraud managers from Australia’s largest private health insurance funds and experts in fields connected to health fraud detection.

Findings

– All funds reported a need for more technological resources and higher staffing levels to manage fraud. Inadequate resourcing has the predictable outcome of a low detection and recovery rate. The fund managers had differing approaches to recovery action and this ranged from police action, the use of debt recovery agencies, to derecognition from the health fund. As for present and future harm to the industry, the funds found on-line claiming platforms a major threat to the integrity of their insurance system. In addition, they all viewed thePrivacy Actas an impediment to managing fraud against their organizations and they desired that there be greater information sharing between themselves and Medicare.

Originality/value

– This paper contributes to the knowledge of financial fraud in the private health insurance sector in Australia.
An investigation of the mediating factors in the relationship between early childhood adversity and borderline personality characteristics in forensic inpatients
Authors: Varnaseri Helena , Lavender Tony , Lockerbie Lona
Published: December 2015

Purpose

– The purpose of this paper is to investigate whether early maladaptive schema (EMS) and autobiographical memory specificity mediate the relationship between abuse and attachment in childhood with Borderline Personality Disorder (BPD) characteristics among forensic inpatients.

Design/methodology/approach

– The study adopted a quantitative cross-sectional design. In total, 34 male adults residing in medium secure facilities completed self-report measures. Data were analysed using bootstrapped mediation procedures.

Findings

– The study’s hypotheses received partial support. The EMS of “entitlement/grandiosity” and autobiographical memory specificity differentially mediated the relationship between emotional and physical abuse and neglect, and parental care and overprotection with BPD characteristics, including trait anger and the frequent expression of anger. In line with attachment theory and the functional avoidance mechanism (Williams et al., 2007), the proposed mediators are conceptualised as adaptive responses to early adversity with potential maladaptive consequences for later interpersonal functioning.

Research limitations/implications

– These provisional findings will require further exploration with specific investigation of the relationship between EMS and autobiographical memory specificity. It is recommended that future research replicates the study’s design with a larger sample and investigate the role of other mediators and moderators in this complex relationship. Examples of these are mentalisation, social problem-solving capabilities, social support and adult attachment styles.

Practical implications

– Clinical implications encourage the incorporation of these mediators into clinical formulation, intervention and ward practices.

Originality/value

– For forensic inpatients with a history of adversity, interventions working directly with EMS and specificity of autobiographical memory, e.g. schema therapy (Young, 1999), mentalisation and mindfulness may be useful. Furthermore, the relationship between EMS and specificity of autobiographical memory with interpersonal experience and functioning can be incorporated into clinical formulation.
Case formulation quality checklist: a revision based upon clinicians
'
views
Authors: McMurran Mary , Bruford Sophie
Published: December 2015

Purpose

– Evaluations of the impact of case formulation on outcomes for offenders are needed. The quality of case formulations may impact on outcomes, hence one essential aspect in outcome evaluation is quality assessment. A case formulation quality checklist (CFQC) was constructed and showed good reliability and internal consistency. However, feedback from users was the CFCQ could be improved. The purpose of this paper is to ascertain the opinions of professionals who had used the CFQC to provide a basis for its revision.

Design/methodology/approach

– This was a qualitative study, in which ten professionals who had used the CFQC were asked their views about it. An inductive thematic analysis was used to organise the data.

Findings

– Seven themes were identified. First, the importance of assessing quality in case formulation; second, the appropriate and comprehensive content of the CFQC; third, the practicality of the CFQC; fourth, validity and reliability issues; fifth, ways to improve the CFQC; sixth, potential as a training tool; seventh, limitations of the use of the CFQC. The CFQC was revised in light of these comments, producing the CFQC-R.

Research limitations/implications

– The reliability and consistency of the CFQC-R needs to be examined, as does validity, particularly predictive validity. This information will better enable research into whether case formulation improves outcomes for service users, and whether better quality case formulations lead to greater improvements.

Practical implications

– The CFQC-R may be of value in training and supervising clinicians in constructing case formulations.

Originality/value

– The CFQC-R is reproduced here so that researchers and practitioners may use the checklist.
Territorial capital as a company intangible
Authors: Barzotto Mariachiara , Corò Giancarlo , Volpe Mario
Published: December 2015

Purpose

– The purpose of this paper is twofold. First, to explore to what extent being located in a territory is value-relevant for a company. Second, to understand if a company is aware of, and how it can sustain, the territorial tangible and intangible assets present in the economic area in which it is located.

Design/methodology/approach

– The study presents an empirical multiple case-study, investigating ten mid-/large-sized Italian companies in manufacturing sectors.

Findings

– The results indicate that the sampled manufacturing companies are intertwined with the environment in which they are embedded, both in their home country and in host ones. The domestic territorial capital has provided, and still provides, enterprises with workers endowed with the necessary technical skills that they can have great difficulty in finding in other places. In turn, companies support territorial capital generation through their activities.

Research limitations/implications

– To increase the generalisability of the results, future research should expand the sample and examine firms based in different countries and sectors.

Practical implications

– Implications for policy makers: developing effective initiatives to support and guide a sustainable territorial capital growth. Implications for managers and investors: improving managerial and investors’ decisions by disclosing a complete picture of the enterprise, also outside the firm boundaries.

Originality/value

– The study contributes to intangibles/intellectual capital literature by shedding light on the importance of including territorial capital in a company’s report to improve the definition of the firm’s value. Accounting of the territorial capital would increase the awareness of the socio-economic environment value in which companies are located and its use.
The impact of Jordanian anti-money laundering laws on banks
Authors: Abu Olaim Ahmad Mohammad Abdalla , A. Rahman Aspalella
Published: December 2015

Purpose

– The purpose of this paper is to examine the impact of the Jordanian anti-money laundering law and its instructions on the Jordanian banking industry. The anti-money laundering law in Jordan is newly enacted, but there are new developments not covered by the law. For instance, the revolutionary wave known as the Arab Spring surrounding Jordan has increased the crime rates in Jordan, and it has also reduced international coordination and cooperation to encounter money laundering operations. The emergence of new means for money transfer is affecting the efficiency and speed of bank transfers. Subsequently, the impact of the law on Jordanian banks is unknown.

Design/methodology/approach

– This paper relies on the Jordanian Anti-Money Laundering and Counter Terrorist Financing Law 2007 as a primary source of information. The relevant Jordanian anti-money laundering instructions that have directly been affecting banks include the Jordanian Anti Money Laundering and Counter Terrorist Financing Instructions Number (51) 2010. These instructions were considered the most important legislation for the purpose of this paper.

Findings

– While the Jordanian anti-money laundering law is based on certain principles, the effectiveness of the law is unknown. The Arab Spring, particularly the Syrian revolution, has negatively increased the crime rates and money laundering activities in Jordan. To make matters worse, the international cooperation and coordination between countries in combating money laundering are not at the required level, and this has encouraged money laundering groups to exploit the situation. Only time will tell whether the banks will be able to cope sufficiently with the increased anti-money laundering obligations. Obviously, it is critical at this stage to establish effective coordination between legislators, regulators and the banking industry to minimize problems encountered by the banks, thereby to ensure effective implementation of the law.

Originality/value

– This paper provides an examination of the impact of the Jordanian anti-money laundering law that has directly affected banks. It is hoped that this paper would provide some insight into this particular area for academics, practitioners, the legal advisers, banks and policy-makers not only in Jordan but also elsewhere. In view of the international nature of money laundering and banking, there will be significant interest in how the anti-money laundering law affects banks operation in Jordan.
Is negative eWOM more influential than negative pWOM?
Authors: Bachleda Catherine , Berrada-Fathi Boutaina
Published: December 2015

Purpose

– The purpose of this paper is to examine the influence of various sources of negative electronic word-of-mouth (eWOM) and negative personal word-of-mouth (pWOM) on trust in the Word-of-mouth (WOM), attitude toward the service provider and purchase intention.

Design/methodology/approach

– Data were gathered from 336 Moroccan workers who responded to an online survey.

Findings

– Results show that negative pWOM is more influential than negative eWOM in the form of written Facebook testimonials, written review site testimonials and written testimonials on a corporate website. However, there is a relative ranking of importance among eWOM sources, with review site testimonials found to be more influential than either Facebook or corporate website testimonials.

Research limitations/implications

– This work responds to a call for research on differences and similarities between pWOM and eWOM. The findings extend understanding of the relative influence of negative pWOM and negative eWOM.

Practical implications

– The results of this study provide guidance to service marketers in terms of strategies for deflecting negative WOM and allocating service recovery resources.

Originality/value

– This study is the first to compare the relative influence of negative pWOM and eWOM in service consumption.
Considerations regarding the design of an online collaborative audit system
Authors: Eni Lucian Cristian
Published: December 2015

Purpose

– The purpose of this paper is to introduce a new concept: the online collaborative audit system, and to design a prototype system at the national level for financial auditors, members of a supervisory body.

Design/methodology/approach

– Conceptualization, modelling, analysis, imagination, scientific abstraction and review of legislation are the research methods used.

Findings

– An online collaborative audit system is defined as an interorganizational system which uses the methods of collaborative intelligence among the stakeholders of the audit process (audit firms, auditees, supervision bodies) in a given geographical area (e.g. country) and which is based on the Internet. By assessing the design of the system, we could anticipate that an online collaborative system is feasible to implement. The main characteristics of an online collaborative audit system are geographical dispersion, collaboration between the stakeholders of the audit process, electronic management of the audit documents, online/continuous auditing and dynamic virtual teams, etc.

Practical implications

– The system presented in this paper aims to cover the research gap which exists in this area and also to produce a change of paradigm in the sense that nowadays the technology allows us to move the audit results to an integrated national platform for audit stakeholders. In this way, the transparency of audit results increases and the role of audit becomes more predictive compared with the traditional way of performing an audit. Compared with the research in the field, the system presented in this paper is innovative in the sense that it not only allows online auditing but also gathers the national audit community in a virtual environment, which allows information sharing and improvement of information access.

Social implications

– The online collaborative system for audit, which promotes collaboration between a large number of auditors and which is based on the networks of the supervision bodies, could be implemented not only by Romania, on which this research is based, but also by other countries.

Originality/value

– The online collaborative systems for audit, which promotes collaboration between a large number of auditors and which is based on the networks of the supervision bodies, could be implemented not only by Romania but also by other countries.
Interactive visual analysis of anomalous accounts payable transactions in SAP enterprise systems
Authors: Singh Kishore , Best Peter
Published: December 2015

Purpose

– The purpose of this paper is to demonstrate the technical feasibility of implementing multi-view visualization methods to assist auditors in reviewing the integrity of high-volume accounting transactions. Modern enterprise resource planning (ERP) systems record several thousands of transactions daily. This makes it difficult to find a few instances of anomalous activities among legitimate transactions. Although continuous auditing and continuous monitoring systems perform substantial analytics, they often produce lengthy reports that require painstaking post-analysis. Approaches that reduce the burden of excessive information are more likely to contribute to the overall effectiveness of the audit process. The authors address this issue by designing and testing the use of visualization methods to present information graphically, to assist auditors in detecting anomalous and potentially fraudulent accounts payable transactions. The strength of the authors
'
approach is its capacity for discovery and recognition of new and unexpected insights.

Design/methodology/approach

– Data were obtained from the SAP enterprise (ERP) system of a real-world organization. A framework for performing visual analytics was developed and applied to the data to determine its usefulness and effectiveness in identifying anomalous activities.

Findings

– The paper provides valuable insights into understanding the use of different types of visualizations to effectively identify anomalous activities.

Research limitations/implications

– Because this study emphasizes asset misappropriation, generalizing these findings to other categories of fraud, such as accounts receivable, must be made with caution.

Practical implications

– This paper provides a framework for developing an automated visualization solution which may have implications in practice.

Originality/value

– This paper demonstrates the need to understand the effectiveness of visualizations in detecting accounting fraud. This is directly applicable to organizations investigating methods of improving fraud detection in their ERP systems.
Designing CA/CM to fit not-for-profit organizations
Authors: Appelbaum Deniz , Kozlowski Stephen , Vasarhelyi Miklos A. , White Joel
Published: December 2015

Purpose

– The purpose of this project is to undertake continuous auditing and monitoring (CA/CM) implementations working with small-to-medium-sized (SME) not-for-profit (NFP) organizations of varying sizes, business purposes and levels of technical sophistication.

Design/methodology/approach

– This paper discusses a project using a case study approach with an SME NFP entity.

Findings

– The findings support the discussions in the literature regarding CA/CM adoption in organizations, particularly regarding its implementation benefits and challenges.

Research limitations/implications

– The project is not complete in that additional case studies could possibly offer additional applicability to the findings.

Practical implications

– This case study illustrates the issues inherent with the process of adopting new technologies. It provides insights for others considering adoption of CA/CM tools or protocols.

Social implications

– The need for more reliable auditing has never been more urgent than it is today in the NFP environment, and this case study demonstrates how an NFP could address these critical needs of increased reporting accountability and internal controls.

Originality/value

– The application of CA/CM is quite interesting and relevant in this modern real-time economy. This case study provides a new area of research in the field of CA/CM and, as such, contributes to the literature.
Emission characteristics of single cylinder 4 stroke SI engine using cobalt scrubber
Authors: Thirumal valavan S , Malliga P. , Arulraj P. , Udayakumar G.
Published: December 2015

Purpose

– Automobiles have always been a major cause of air pollution. The vehicular emission contains several harmful pollutants that affect the surroundings and living beings. Mild CO exposure leads to headaches or unconsciousness. CO is also responsible for the global warming as well. CO is mainly generated in the IC engine due to incomplete combustion of the fuel. The purpose of this paper is to implement a CO absorption mechanism inside the exhaust pipe of vehicle.

Design/methodology/approach

– In this research work the single cylinder four stroke spark-ignition engine is intended to run on petroleum and petroleum blended fuels. A new post-combustion emission control device called cobalt scrubber is employed to reduce the emission of CO during idling which absorb and later release it under transient conditions.

Findings

– The emission of CO when the engine runs at petroleum is reduced from 6.24 to 3.02 per cent. Methanol 40 per cent+petrol 60 per cent gives a better emission result of 0.98 per cent of CO emission. So, the authors can implement the cobalt scrubber in automobiles to avoid CO emission during idling.

Practical implications

– The scrubber clearly overcomes the drawbacks of the existing control techniques. The cobalt scrubber is a cheap, non-radioactive. It can be employed in any kind of vehicle irrespective of its engine.

Originality/value

– The use of the scrubber design presented in this article, effectively reduces the emission of CO.
Sustainable travel modes in Saudi Arabia: is there a potential for formal car-sharing scheme?
Authors: Al-Atawi Attiyah
Published: December 2015

Purpose

– The purpose of this paper is to investigate the actual demand on formal car-sharing scheme in Saudi Arabia as a means of public modes of transport in order to assess the potential future of this mode in Saudi Arabia as a policy measure.

Design/methodology/approach

– In this context, this paper investigates the potential feasibility of introducing formal car-sharing scheme as a means of public modes of transport in Tabuk city. Investigation of the characteristics of trip makers, which impact on the decision of selecting the currently available informal car-sharing as a mode of travel, is presented. The paper investigates the factors which affect the decisions of car-sharing in the Kingdom of Saudi Arabia using the household survey data. Discrete choice modelling techniques have been adopted in this research to investigate behaviour and attitudes to car-sharing and the binary logit model has been utilised.

Findings

– From the results, in the case of Tabuk, the main factor in selection of the transport mode is the social role, and specifically the role inside the family. Results showed that about 49 per cent of total respondents drive to work, while about 20 per cent reported that they use car-sharing. About 8 per cent of respondents reported that they use a private driver, while other 8 per cent reported that they use a contracted driver.

Originality/value

– Investigation of the potential of introducing formal car-sharing scheme in Saudi Arabia as a means of public modes of transport in Saudi Arabia which is a more sustainable mode of transport.
Catechol siderophores repress the pyochelin pathway and activate the enterobactin pathway in Pseudomonas aeruginosa: an opportunity for siderophore–antibiotic conjugates development
Authors: Gasser Véronique , Baco Etienne , Cunrath Olivier , August Pamela Saint , Perraud Quentin , Zill Nicolas , Schleberger Christian , Schmidt Alexander , Paulen Aurélie , Bumann Dirk , Mislin Gaëtan L. A. , Schalk Isabelle J.
Published: December 2015

Previous studies have suggested that antibiotic vectorization by siderophores (iron chelators produced by bacteria) considerably increases the efficacy of such drugs. The siderophore serves as a vector: when the pathogen tries to take up iron via the siderophore, it also takes up the antibiotic. Catecholates are among the most common iron‐chelating compounds used in synthetic siderophore–antibiotic conjugates. Using reverse transcription polymerase chain reaction and proteomic approaches, we showed that the presence of catecholate compounds in the medium of Pseudomonas aeruginosa led to strong activation of the transcription and expression of the outer membrane transporter PfeA, the ferri‐enterobactin importer. Iron‐55 uptake assays on bacteria with and without PfeA expression confirmed that catechol compounds imported iron into P. aeruginosa cells via PfeA. Uptake rates were between 0.3 × 103 and 2 × 103 Fe atoms/bacterium/min according to the used catechol siderophore in iron‐restricted medium, and remained as high as 0.8 × 103 Fe atoms/bacterium/min for enterobactin, even in iron‐rich medium. Reverse transcription polymerase chain reaction and proteomic approaches showed that in parallel to this switching on of PfeA expression, a repression of the expression of pyochelin (PCH) pathway genes (PCH being one of the two siderophores produced by P. aeruginosa for iron acquisition) was observed.