bluuebunny/crossref_metadata_2025 huggingface dataset:
Long-range charge transfer and oxygen vacancy interactions in strontium ferrite
Authors: Das Tridip , Nicholas Jason D. , Qi Yue
Published: January 2017

Long-range charge transfer leads to oxygen vacancy interactions in strontium ferrites.
Crystallographic-plane tuned Prussian-blue wrapped with RGO: a high-capacity, long-life cathode for sodium-ion batteries
Authors: Wang Hui , Wang Li , Chen Shuangming , Li Guopeng , Quan Junjie , Xu Enze , Song Li , Jiang Yang
Published: January 2017

Using {100} plane-capped cubic K0.33FeFe(CN)6/RGO as the cathode, an initial discharge–charge capacity of 159–161 mA h g−1 at 0.5C, and a superior capacity retention of 90.1% at 10C after 500 cycles can be obtained.
Phosphorescent platinum(ii) complexes based on spiro linkage-containing ligands
Authors: Liu Guojun , Liang Feng , Zhao Yue , Hu Hailiang , Fan Jian , Liao Liang-Sheng
Published: January 2017

Two novel platinum(ii) complexes based on spiro linkage-containing ligands have been prepared as efficient dopants for phosphorescent OLEDs.
Structure and luminescence behavior of a single-ion activated single-phased Ba2Y3(SiO4)3F:Eu white-light phosphor
Authors: Wang Jiaomei , Lin Hang , Huang Qingming , Xiao Guangcan , Xu Ju , Wang Bo , Hu Tao , Wang Yuansheng
Published: January 2017

A single-ion activated single-phased Ba2Y3(SiO4)3F:Eu white-light phosphor with tunable chromaticity was prepared, which can be applicable for UV-based w-LEDs.
Vapor phase solvatochromic responses of polydiacetylene embedded matrix polymers
Authors: Tu Meng-Che , Cheema Jamal Ahmed , Yildiz Umit Hakan , Palaniappan Alagappan , Liedberg Bo
Published: January 2017

The solvatochromic response of polydiacetylene (PDA) in the vapor phase is enabled upon incorporation with matrix polymers such as polyvinylpyrrolidone (PVP), polyethylene glycol (PEG), polyacrylic acid (PAA), and poly-4-vinylpyridine (P4VP).
Room-temperature fabrication of mono-dispersed liquid crystalline shells with high viscosity and high melting points
Authors: Akita Takuya , Kouno Hiroshi , Iwai Yosuke , Uchida Yoshiaki , Nishiyama Norikazu
Published: January 2017

A specific excipient “elixir” enables fabrication of mono-dispersed LC shells with high viscosity and/or high melting points at room temperature.
Correction: Photocatalytic WO3/TiO2 nanowires: WO3 polymorphs influencing the atomic layer deposition of TiO2
Authors: Nagy Dávidné , Firkala Tamás , Drotár Eszter , Szegedi Ágnes , László Krisztina , Szilágyi Imre Miklós
Published: January 2017

Correction for ‘Photocatalytic WO3/TiO2 nanowires: WO3 polymorphs influencing the atomic layer deposition of TiO2’ by Dávidné Nagy et al., RSC Adv., 2016, 6, 95369–95377.
Spontaneous nanoparticle formation coupled with selective adsorption in magadiite
Authors: Lim W. T. , Jang J.-H. , Park N.-Y. , Paek S.-M. , Kim W.-C. , Park M.
Published: January 2017

The adsorbed heavy metal cations were spontaneously and systematically transformed into the corresponding hydroxide nanoparticles exclusively on the crystal edges and the nanoparticles ultimately sprouted out of the crystals on full growth.
Swing Compass
Authors: Chow Kenny K.N.
Published: January 2017

Information design aims to arrange and present not only information for people to retrieve and understand, but sometimes also choices for them to select and reflect on. In this paper we introduce a configurable, intelligent, and embodied recommendation system, Swing Compass. It allows users to select items spatially arranged on a compass-like interface, according to their past selections. The user can also turn the device to reveal new alternatives. The interaction embodies the metaphorical meaning of ‘swing’, prompting users to reflect on their choice behaviours. This paper articulates the theoretical framework and the design of Swing Compass. It also presents a summary of experience testing and discussion.
Information design opportunities with augmented reality applications
Authors: Search Patricia
Published: January 2017

Interaction design and augmented reality applications map information relationships between physical and virtual worlds. Mobile devices provide new opportunities for integrating digital graphics, text, and sound with the surrounding physical environment. Designers and artists are experimenting with innovative applications that present challenges in information design research and praxis. This paper explores the following dimensions of augmented reality that are integral to applications in information design that use this technology: semiotics of space and time; multisensory design; relational aesthetics, and kinesthetic interaction that incorporates gestures, physical movement, and embodiment into the interactive process.
What the legislature did not say
Authors: Canale Damiano , Tuzet Giovanni
Published: January 2017

The paper is about the uses of the argument from legislative counterfactual intention, in the field of legal interpretation and argumentation. After presenting the argument from intention in general, it distinguishes the varities of the argument from counterfactual legislative intention and discusses their justification conditions.
The Katyń court case
Authors: Jopek-Bosiacka Anna
Published: January 2017

This paper examines the argumentation in the case Janowiec and Others vs. Russia, heard before the European Court of Human Rights in Strasbourg (ECtHR, or Court), primarily based on the hearings with additional references to the two judgments issued. The proffered analysis focuses on the types and forms of argumentation used in the counsels’ oral arguments, as well as their rhetorical strategies and tactics, as based on Douglas Walton’s argumentation schemes and Stephen Toulmin’s model of argumentation. The starting point of the analyzed dispute is the verbal classification of the subject of the dispute, which reflects the different historical perspectives in the narratives about the Katyń crime, as related by the litigating parties and the court. The political and media context of this dispute in the Polish, Russian, and international public space is also considered.
Excessive serial verb construction
Authors: Fan Ying
Published: January 2017

This paper identifies a distinct serial verb construction in Mandarin Chinese: the Excessive serial verb construction. This
construction exhibits formal similarity to the Resultative serial verb construction, since both of them involve adjacent unmarked
verbs. Despite the similarity, the former construction differs from the latter most evidently in that it conveys an excessive
meaning rather than a resultative meaning. This paper proposes that there is a syntactic difference between the two constructions.
In contrast to the tight structure in the Resultative serial verb construction, which can be represented as S[vp V1 V2]
le. The Excessive serial verb construction has a looser structure, which is structurally S[[vpV1] [vp
V2-le]]. With respect to diagnostics of constituency, the two constructions behave in different ways. This
paper further argues that correlating with a distinct structure, the Excessive serial verb construction requires obligatory
topicalization of its undergoer argument, a phenomenon that is not observed in the Resultative serial verb construction. This
study thus contributes to representing the interaction between the semantic properties – in particular, the function of
le in the two constructions – and the syntactic properties.
Complementation in Japhug Gyalrong
Authors: Jacques Guillaume
Published: January 2017

This article provides a detailed survey of complement clauses and complementation strategies in Japhug. It shows the bewildering diversity of constructions attested in these languages, which are largely unpredictable and need to be specified for each complement-taking verb. Special focus is given to typologically unusual constructions, in particular Hybrid Indirect Speech.
Microstructural evolution and mechanical behaviour of Fe-30Mn-C steels with various carbon contents
Authors: Ghasri-Khouzani M. , McDermid J. R.
Published: January 2017

A Fe-30Mn-0.6C sheet steel was decarburised and/or annealed to obtain four Fe-30Mn-C alloys with carbon contents of 0.06, 0.2, 0.4 and 0.6 wt-%. The primary deformation products were found to be mechanical twins for the 0.2C, 0.4C and 0.6C alloys and a combination of mechanical twins and ε-martensite for the 0.06C alloy. Both the ε-martensite and mechanical twin formation kinetics increased sigmoidally with true strain such that the final twin volume fraction increased with increasing alloy SFE and C content, where the latter finding disagrees with some of the accepted models for high-Mn twinning induced plasticity steels. Moreover, the activation stress for twin formation was found to increase linearly with alloy SFE, per a model previously proposed by the present authors.
Darwin: A Hardware-acceleration Framework for Genomic Sequence Alignment
Authors: Turakhia Yatish , Zheng Kevin Jie , Bejerano Gill , Dally William J.
Published: January 2017

Genomics is set to transform medicine and our understanding of life in fundamental ways. But the growth in genomics data has been overwhelming - far outpacing Moore’s Law. The advent of third generation sequencing technologies is providing new insights into genomic contribution to diseases with complex mutation events, but have prohibitively high computational costs. Over 1,300 CPU hours are required to align reads from a 54× coverage of the human genome to a reference (estimated using [1]), and over 15,600 CPU hours to assemble the readsde novo[2]. This paper proposes “Darwin” - a hardware-accelerated framework for genomic sequence alignment that, without sacrificing sensitivity, provides 125× and 15.6× speedup over the state-of-the-art software counterparts for reference-guided andde novoassembly of third generation sequencing reads, respectively. For pairwise alignment of sequences, Darwin is over 39,000× more energy-efficient than software. Darwin uses (i) a novel filtration strategy, called D-SOFT, to reduce the search space for sequence alignment at high speed, and (ii) a hardware-accelerated version of GACT, a novel algorithm to generate near-optimal alignments of arbitrarily long genomic sequences using constant memory for trace-back. Darwin is adaptable, with tunable speed and sensitivity to match emerging sequencing technologies and to meet the requirements of genomic applications beyond read assembly.
The 3D genome organization ofDrosophila melanogasterthrough data integration
Authors: Li Qingjiao , Tjong Harianto , Li Xiao , Gong Ke , Zhou Xianghong Jasmine , Chiolo Irene , Alber Frank
Published: January 2017

Genome structures are dynamic and non-randomly organized in the nucleus of higher eukaryotes. To maximize the accuracy and coverage of 3D genome structural models, it is important to integrate all available sources of experimental information about a genome’s organization. It remains a major challenge to integrate such data from various complementary experimental methods. Here, we present an approach for data integration to determine a population of complete 3D genome structures that are statistically consistent with data from both genome-wide chromosome conformation capture (Hi-C) and lamina-DamID experiments. Our structures resolve the genome at the resolution of topological domains, and reproduce simultaneously both sets of experimental data. Importantly, this framework allows for structural heterogeneity between cells, and hence accounts for the expected plasticity of genome structures. As a case study we chooseDrosophila melanogasterembryonic cells, for which both data types are available. Our 3D geome structures have strong predictive power for structural features not directly visible in the initial data sets, and reproduce experimental hallmarks of theD. melanogastergenome organization from independent and our own imaging experiments. Also they reveal a number of new insights about the genome organization and its functional relevance, including the preferred locations of heterochromatic satellites of differnet chromosomes, and observations about homologous pairing that cannot be directly observed in the original Hi-C or lamina-DamID data. To our knowledge our approach is the first that allows systematic integration of Hi-C and lamina DamID data for complete 3D genome structure calculation, while also explicitly considering genome structural variability.
Comprehensive characterization of neutrophil genome topology
Authors: Zhu Yina , Gong Ke , Denholtz Matthew , Chandra Vivek , Kamps Mark P. , Alber Frank , Murre Cornelis
Published: January 2017

Neutrophils are responsible for the first line of defense against invading pathogens. Their nuclei are uniquely structured as multiple lobes that establish a highly constrained nuclear environment. Here we found that neutrophil differentiation was not associated with large-scale changes in the number and sizes of topologically associating domains. However, neutrophil genomes were enriched for long-range genomic interactions that spanned multiple topologically associating domains. Population-based simulation of spherical and toroid genomes revealed declining radii of gyration for neutrophil chromosomes. We found that neutrophil genomes were highly enriched for heterochromatic genomic interactions across vast genomic distances, a process named super-contraction. Super-contraction involved genomic regions located in the heterochromatic compartment in both progenitors and neutrophils or genomic regions that switched from the euchromatic to the heterochromatic compartment during neutrophil differentiation. Super-contraction was accompanied by the repositioning of centromeres, pericentromeres and Long-Interspersed Nuclear Elements (LINEs) to the neutrophil nuclear lamina. We found that Lamin-B Receptor expression was required to attach centromeric and pericentromeric repeats but not LINE-1 elements to the lamina. Differentiating neutrophils also repositioned ribosomal DNA and mini-nucleoli to the lamina: a process that was closely associated with sharply reduced ribosomal RNA expression. We propose that large-scale chromatin reorganization involving super-contraction and recruitment of heterochromatin and nucleoli to the nuclear lamina facilitate the folding of the neutrophil genome into a confined geometry imposed by a multi–lobed nuclear architecture.
Senescence associated protein degradation
Authors: Ferbeyre Gerardo
Published: January 2017

Senescent cells accumulate with age and contribute to pathologies associated to old age. The senescent program can be induced by pro-cancer stimuli or is developmentally controlled. In cells forced to senesce by expression of oncogenes or short telomeres, aberrant activation of the ERK/MAP kinase signaling pathway leads to selective protein degradation by the ubiquitin proteasome system. The proteins affected by this process control key cellular processes known to be defective in senescent cells. We discuss the evidence supporting a general role for senescence associated protein degradation for organismal aging.
A lineage-related reciprocal inhibition circuitry for sensory-motor action selection
Authors: Kottler Benjamin , Fiore Vincenzo G. , Ludlow Zoe N. , Buhl Edgar , Vinatier Gerald , Faville Richard , Diaper Danielle C. , Stepto Alan , Dearlove Jonah , Adachi Yoshitsugu , Brown Sheena , Chen Chenghao , Solomon Daniel A. , White Katherine E. , Humphrey Dickon M. , Buchanan Sean M. , Sigrist Stephan J. , Endo Keita , Ito Kei , de Bivort Benjamin , Stanewsky Ralf , Dolan Raymond J. , Martin Jean-Rene , Hodge James J. L. , Strausfeld Nicholas J. , Hirth Frank
Published: January 2017

The insect central complex and vertebrate basal ganglia are forebrain centres involved in selection and maintenance of behavioural actions. However, little is known about the formation of the underlying circuits, or how they integrate sensory information for motor actions. Here, we show that paired embryonic neuroblasts generate central complex ring neurons that mediate sensory-motor transformation and action selection in Drosophila. Lineage analysis resolves four ring neuron subtypes, R1-R4, that form GABAergic inhibition circuitry among inhibitory sister cells. Genetic manipulations, together with functional imaging, demonstrate subtype-specific R neurons mediate the selection and maintenance of behavioural activity. A computational model substantiates genetic and behavioural observations suggesting that R neuron circuitry functions as salience detector using competitive inhibition to amplify, maintain or switch between activity states. The resultant gating mechanism translates facilitation, inhibition and disinhibition of behavioural activity as R neuron functions into selection of motor actions and their organisation into action sequences.
Altered topology of neural circuits in congenital prosopagnosia
Authors: Rosenthal Gideon , Tanzer Michal , Simony Erez , Hasson Uri , Behrmann Marlene , Avidan Galia
Published: January 2017

Using a novel fMRI-based inter-subject functional correlation (ISFC) approach, which isolates stimulus-locked inter-regional correlation patterns, we compared the cortical topology of the neural circuit for face processing in participants with congenital prosopagnosia (CP) and matched controls. Whereas the anterior temporal lobe served as the major network hub for face processing in controls, this was not the case for the CPs. Instead, this group evinced hyper-connectivity in posterior regions of the visual cortex, mostly associated with the lateral occipital and the inferior temporal cortices. Moreover, the extent to which the network organization was atypical differed as a function of the severity of the face recognition deficit. These results offer new insights into the perturbed cortical topology in CP, which may serve as the underlying neural basis of the behavioral deficits typical of this disorder. The approach adopted here has the potential to uncover altered topologies in other neurodevelopmental disorders, as well.

Significance Statement

Congenital prosopagnosia (CP; ‘face blindness’), a developmental deficit in face recognition, is thought to affect up to 3% of the population. Understanding its neural basis is challenging as there is no obvious deficit on conventional structural or functional MRI scans. Using an innovative, fMRI-based inter-subject correlation approach geared towards tracking inter-regional stimulus-locked brain activation, the present study uncovers marked topological differences in a distributed brain network of higher-order visual regions in CP relative to controls. Alteration in topology also differs as a function of the severity of the deficit. These findings shed new light on the neural perturbations underlying CP, and the analytic approach we have adopted may have utility in elucidating the neural basis of other neurodevelopmental disorders such as dyslexia or amusia.
Experimental evolution reveals a novel avenue to release catabolite repression via mutations in XylR
Authors: Sievert Christian , Nieves Lizbeth M. , Panyon Larry A. , Loeffler Taylor , Morris Chandler , Cartwright Reed A. , Wang Xuan
Published: January 2017

Microbial production of fuels and chemicals from lignocellulosic biomass provides promising bio-renewable alternatives to the conventional petroleum-based products. However, heterogeneous sugar composition of lignocellulosic biomass hinders efficient microbial conversion due to carbon catabolite repression. The most abundant sugar monomers in lignocel-lulosic biomass materials are glucose and xylose. While industrialEscherichia colistrains efficiently utilize glucose, their ability to utilize xylose is often repressed in the presence of glucose. Here we independently evolved threeE. colistrains from the same ancestor to achieve high efficiency for xylose fermentation. Each evolved strain has a point mutation in a transcriptional activator for xylose catabolic operons, either CRP or XylR, and these mutations are demonstrated to enhance xylose fermentation by allelic replacements. Identified XylR variants (R121C and P363S) have a higher affinity to their DNA binding sites, leading to a xylose catabolic activation independent of catabolite repression control. Upon introducing these amino acid substitutions into theE. coliD-lactate producer TG114, 94 % of a glucose-xylose mixture (50 g L-1each) was utilized in mineral salt media that led to a 50 % increase in product titer after 96 h of fermentation. The two amino acid substitutions in XylR enhance xylose utilization and release glucose-induced repression in differentE. colihosts, including wild-type, suggesting its potential wide application in industrialE. colibiocatalysts.
Increasingly inbred and fragmented populations ofPlasmodium vivaxwith declining transmission
Authors: Waltmann Andreea , Koepfli Cristian , Tessier Natacha , Karl Stephan , Fola Abebe , W Darcy Andrew , Wini Lyndes , Abby Harrison G. L. , Barnadas Céline , Jennison Charlie , Karunajeewa Harin , Boyd Sarah , Whittaker Maxine , Kazura James , Bahlo Melanie , Mueller Ivo , Barry Alyssa E.
Published: January 2017

The human malaria parasitePlasmodium vivaxis resistant to malaria control strategies maintaining high genetic diversity even when transmission is low. To investigate whether decliningP. vivaxtransmission leads to increasingP. vivaxpopulation structure that would facilitate elimination, we genotyped samples from a wide range of transmission intensities and spatial scales in the Southwest Pacific, including two time points at one site (Tetere, Solomon Islands) during intensified control. Analysis of 887P. vivaxmicrosatellite haplotypes from hyperendemic Papua New Guinea (PNG, n = 443), meso-hyperendemic Solomon Islands (n= 420), and hypoendemic Vanuatu (n=24) revealed increasing population structure and multilocus linkage disequilibrium and a modest decline in diversity as transmission decreases over space and time. In Solomon Islands, which has had sustained control efforts for 20 years, and Vanuatu, which has experienced sustained low transmission for many years, significant population structure was observed at different spatial scales. We conclude that control efforts will eventually impactP. vivaxpopulation structure and with sustained pressure, populations may eventually fragment into a limited number of clustered foci that could be targeted for elimination.
Computer-Assisted Engineering of Hyperstable Fibroblast Growth Factor 2
Authors: Dvorak Pavel , Bednar David , Vanacek Pavel , Balek Lukas , Eiselleova Livia , Stepankova Veronika , Sebestova Eva , Kunova Bosakova Michaela , Konecna Zaneta , Mazurenko Stanislav , Kunka Antonin , Horak Daniel , Chaloupkova Radka , Brezovsky Jan , Krejci Pavel , Prokop Zbynek , Dvorak Petr , Damborsky Jiri
Published: January 2017

Fibroblast growth factors (FGFs) play numerous regulatory functions in complex organisms, and their corresponding therapeutic potential is of growing interest to academics and industrial researchers alike. However, applications of these proteins are limited due to their low stabilityin vivoandin vitro. Here we tackle this problem using a generalizable computer-assisted protein engineering strategy to create a unique modified FGF2 with nine mutations displaying unprecedented stability and uncompromised biological function.
Two new isomeric zinc(II) metal–organic frameworks based on 1,5-bis(2-methyl-1H-imidazol-1-yl)pentane and 5-methylisophthalate ligands
Authors: Tan Xiong-Wen , Li Heng-Feng , Li Chang-Hong
Published: January 2017

Many factors, such as temperature, solvent, the central metal atom and the type of coligands, may affect the nature of metal–organic frameworks (MOFs) and the framework formation in the self-assembly process, which results in the complexity of these compounds and the uncertainty of their structures. Two new isomeric ZnIImetal–organic frameworks (MOFs) based on mixed ligands, namely, poly[[μ-1,5-bis(2-methyl-1H-imidazol-1-yl)pentane-κ2N3:N3′](μ-5-methylisophthalato-κ2O1:O3)zinc(II)], [Zn(C9H6O4)(C13H20N4)]n, (I), and poly[[μ-1,5-bis(2-methyl-1H-imidazol-1-yl)pentane-κ2N3:N3′](μ3-5-methylisophthalato-κ3O1:O1′:O3)(μ3-5-methylisophthalato-κ4O1:O1′:O3,O3′)dizinc(II)], [Zn2(C9H6O4)2(C13H20N4)]n, (II), have been synthesized under hydrothermal conditions and characterized by single-crystal X-ray diffraction, IR spectroscopy, elemental analysis and thermogravimetric analysis. Complex (I) displays a two-dimensional layer net, while complex (II) exhibits a twofold interpenetrating three-dimensional framework. Both complexes show high stability and good fluorescence in the solid state at room temperature.
Accountants and the professional project
Authors: Matthews Derek Robert
Published: January 2017

Purpose

The purpose of this paper is to offer a critique of the sociological model of professionalisation known as the “professional project” put forward by Magali Larson, which has become the prevailing paradigm for accounting historians.

Design/methodology/approach

The paper challenges the use of the concepts of monopoly, social closure, collective social mobility and the quest for status as applied to the history of accountancy. The arguments are made on both empirical and theoretical grounds.

Findings

The use of the concept of monopoly is not justified in the case of accounting societies or firms. The only monopoly the accountants required was the exclusive right to the titles, for example, CA in Britain and CPA in the USA. They were right to argue that the credentials were merely to distinguish themselves in the market place from untrained accountants. The validity of the concept of social closure via artificial barriers to entry is questioned and new evidence is provided that the elite accountants have always recruited heavily from classes lower in the social hierarchy than themselves. The concept of the collective social mobility project is found wanting on a priori and empirical grounds; accountants behaved no differently to other business classes and have probably not enhanced their social status since the formation of their societies.

Originality/value

The paper offers, in the case of accountancy, one of the few critiques of the accepted model of professionalisation. It demonstrates the weak explanatory power of the sociological paradigms used by accounting historians.
Habitual accountability routines in the boardroom: how boards balance control and collaboration
Authors: Nicholson Gavin , Pugliese Amedeo , Bezemer Pieter-Jan
Published: January 2017

Purpose

Corporate accountability is a complex chain of reporting that reaches from external stakeholders into the organization’s management structure. The transition from external to internal accountability mechanisms primarily occurs at the board of directors. Yet outside of incentive mechanisms, we know surprisingly little about how internal actors (management) are held to account by the representatives of external shareholders (the board). The purpose of this paper is to explore the process of accountability at this transition point by documenting the routines used by boards to hold the firm’s management to account. In doing so, we develop the understanding of the important transition between internal and external firm accountability.

Design/methodology/approach

An inductive, case-based approach identifies recurrent behaviour patterns in two matched boards over three video-taped meetings. Sequential analysis of coded group and individual behaviours provides insight into boards’ accountability routines.

Findings

The boards engaged in clear, recurrent accountability routines. Individuals on the boards play different roles in these routines depending on the issue before the board, allowing both directors and managers to hold each other to account. The outsiders (directors) both challenge and support the insiders (managers) during board discussions, switching their behaviours with different agenda items but maintaining a consistent group level of support and scepticism across the meeting. This allows for the simultaneous development of trust and verification at the group level, a necessary condition for effective accountability.

Research limitations/implications

As board relationships and organisational context are highly variable, future research should concentrate on testing the generalizability of the results across different board and shareholder structures.

Practical implications

The results call into question the current governance focus on the independence of the individual director, as the authors identify that all directors appear to act as agents at one time or another in a meeting. Accountability at the boardroom level requires an effective group process not usually addressed in governance recommendations or regulation.

Originality/value

This study provides unique insights into board dynamics, documenting the accountability implications of group behaviours. By focussing on the group process, the authors highlight the potential mismatch of monotonic, individual-level approaches to governance and accountability prevalent in current agency approaches.
The ethics of professional accountants: an Aristotelian perspective
Authors: West Andrew
Published: January 2017

Purpose

The purpose of this paper is to examine how Aristotle’s ethics can be applied to the ethics of professional accountants (PAs), in relation to the approach adopted by the International Federation of Accountants (IFAC), and to consider the reasons that justify the Aristotelian approach.

Design/methodology/approach

The paper outlines IFAC’s approach and identifies several weaknesses. Three themes of Aristotle’sNicomachean Ethicsare applied to the work of PAs. Reasons why this perspective is more suitable for PAs are then articulated.

Findings

Several aspects of Aristotle’s ethics can be fruitfully applied to the ethics of PAs. These include the relationship between function, goals and the good, an awareness of the human goal to achieveeudaimonia, the development of both excellences of character and of intelligence, and the significance of non-rational aspects of morality, including emotions, will, responsibility and choice.

Research limitations/implications

This perspective provides an alternative conceptualisation of the ethics of PAs. Although it does not provide concrete guidance regarding what the ethical approach to specific situations may be, it presents a useful counterpoint to existing approaches that are largely deontological and utilitarian.

Practical implications

This paper provides accountants in practice with a more comprehensive and adequate perspective on what it means for a PA to be ethical, and raises several issues related to how ethics is included in the education and training of accountants.

Originality/value

Investigating the philosophical basis for professional ethics approaches professional codes of ethics in a way that it is not typically considered. The paper also provides a more comprehensive application of Aristotelian ethics than previous work.
Effect of corporate governance characteristics on strategic management accounting in Thailand
Authors: Arunruangsirilert Teerachai , Chonglerttham Supasith
Published: January 2017

Purpose

The purpose of this paper is to explore relationships between corporate governance characteristics and strategic management accounting (SMA). The relationships provide insight into a debatable issue of whether corporate governance characteristics affect applications of SMA in Thailand. SMA is supporting tools for an organization to effectively execute its management strategies aiming for business success.

Design/methodology/approach

This study analyzes primary data from survey and corporate governance data from year 2011 to 2013 of companies listed on the Stock Exchange of Thailand.

Findings

Results show that corporate governance characteristics significantly affect SMA in two aspects, namely, participation and usage. This study finds some results that, on the one hand, separation of CEO’s role and chairmanship, size of independent board, and frequency of audit committee meetings positively affect both participation and usage. On the other hand, an independent chairman and board size negatively affect both participation and usage.

Originality/value

Findings confirm framework of enterprise governance issued by the International Federation of Accountants that not only does corporate governance provides assurance control, but it also provides strategic governance through behavioral applications of SMA tools and supports.
The influence of consumers’ self-perceived health status and need for cognition on food-product evaluation
Authors: Lin Hung-Chou , Shih Li-Chin , Lin Hung-Ming
Published: January 2017

Purpose

The purpose of this paper is to examine the underlying mechanisms of how consumers respond to health-claim framing via experimental design.

Design/methodology/approach

Across the two experiments conducted for this research, the authors examine the moderating effects of self-perceived health status and individuals’ need for cognition on health-claim framing.

Findings

The results indicate that personal differences moderate the effects of health-claim framing on consumers’ food-product evaluation. Consumers with poor health status evaluate food product more favorably when the reduced-disease-risk claims are offered. However, consumers with good health status evaluate food product similarly between the two health claims. Moreover, consumers with a high need for cognition evaluate food product more favorably when the reduced-disease-risk claims are used, whereas consumers with a low need for cognition evaluate food product more favorably when the enhance function claims are used.

Practical implications

This research provides that reduced-disease-risk claims may be the better communication message used to persuade consumers no matter they rate themselves as poor health status or good health status. Moreover, the results of the present research also indicate the importance of market segmentation. Marketers could design proper advertisements and select the appropriate media vehicles for low need for cognition readers and high need for cognition readers separately.

Originality/value

There has been few studies addressed consumers’ product choice with respect to different health-claim framing. Further, this research presents a new concept of the effects between individual differences and health-claim framing on consumers’ food-product evaluation.
Consumers’ awareness and perceptions regarding functional dairy products in Iran
Authors: Bazhan Marjan , Keshavarz-Mohammadi Nastaran , Hosseini Hedayat , Kalantari Naser
Published: January 2017

Purpose

Functional dairy products market has been growing steadily in Iran. Awareness and perception related to these products has an important role in consumers’ acceptance and subsequently long-term marketplace success of these products. The purpose of this paper is to fill the knowledge gap in this regard, study conducted in Iran.

Design/methodology/approach

The theory of social marketing served as the framework of the study. Qualitative data were collected via eight semi-structured focus group discussions (FGDs), between May and September 2014. Participants were 65 women (44 housewives and 21 employed women), aged 23-68 years, selected by purposive sampling, with a maximum diversity. All FGDs were audio recorded and transcribed verbatim. Qualitative content analysis of the data was conducted by MAXQDA®.

Findings

Almost all participants were unfamiliar with the term “functional dairy products,” although, some of them had consumed these products. Apart from perceiving the functional dairy products as unnecessary by some participants, some women did not trust in health claims of these products for various reasons such as distrust in food manufacturers, exposure to contradictory information, and fear of unforeseen and dangerous side effects due to taking them. The participants agreed on the need for more information from a trusted and credible source such as health professionals or authorities through different communication channels like television, training classes, shopping center, and so on.

Originality/value

This study provides a unique insight into consumers’ awareness and perceptions concerning functional dairy products in Iran. To the best of the knowledge, this study is the first study in this regard in Iran. Given the novelty of these products in the market, the findings could provide information for the dairy industry to expand its market and improve its profitability and reliability, as well as public health sector to design and implement intervention programs to promote functional dairy products consumption in the population.
Accuracy of nutrition labels of pre-packaged foods in Malaysia
Authors: Kok Sing Chuan , Mohamed Radzi Che Wan Jasimah
Published: January 2017

Purpose

The purpose of this paper is to investigate whether the prepackaged foods in Malaysia are able to provide credible nutrition labels for consumers and how many prepackaged foods do not comply with the tolerance limits, regardless of whether the products are sold in Malaysia or exported to overseas even though there are no standardization of tolerance limits.

Design/methodology/approach

The present study consists of 300 samples (triplicate samples for each product) of core nutrients (energy, fat, carbohydrate and protein), which have been stratified into eight categories, were analysed and the analytical values were compared with the declared values. Compliance of products were obtained through the comparison with different guidelines.

Findings

About 34 per cent of analysed products did not comply with the tolerance limit according to the Food Act 1983, Malaysia (one way approach tolerance limit). Then, 73 per cent of products failed to comply with the tolerance leeway ±20 per cent (two-way approach) and 56 per cent of products did not comply with the tolerance limits set in the Local Authorities Coordinators of Regulatory Services.

Research limitations/implications

Many researches have proved that consumers used nutrition label as a tool to improve their healthy lifestyles. The misleading of nutrition label will elicit detrimental effect to consumers especially who always rely on the nutrition label before purchasing. Hence, credibility of nutrition label is imperative. However, this research only focussed on four major core nutrients. Nutrients such as trans-fat and sodium have proved that are detrimental to human’s health are not covered in the study.

Practical implications

First, this research could directly reflect the credibility of nutrition label in the market. The government of the country should improve the surveillance activity on nutrition label. Meantime, free trade activities especially on food industries are active now; an accurate nutrition label is the first key to success in the business. This research can inject awareness to food producers who incline to do global free trade business shall always assure the accuracy of the nutrition label no matter the tolerance or guidelines are different among the countries.

Originality/value

There are many research about improvement in consumers’ awareness towards nutrition label but very little research conducted on the accuracy of nutrition label. The main purpose of those research is to improve public health awareness but this may become insignificant if the values of nutrition label are inaccurate. Then, the asymmetric of tolerance limits would trigger awareness from policy makers or food manufacturers to be more responsible in providing credible nutrition label. At the end, consumers are protected from inaccurate nutrition labels and a healthy nation can be sustained.
Future professional food handlers’ perspectives towards food safety
Authors: Ovca Andrej , Jevšnik Mojca , Raspor Peter
Published: January 2017

Purpose

The purpose of this paper is to gain insight into various food safety aspects of future professional food handlers, representing different professions in the food supply chain (FSC), close to the end of their formal education.

Design/methodology/approach

A total of 15 focus group discussions including 94 participants were conducted. A semi-structured approach was applied to discussions about the comprehension of food safety, the responsibility for food safety, the barriers hindering food safety practices, and the food safety influence of other people.

Findings

Differences related to the field of study and level of education were identified. The results demonstrate the diversity of interpretations of food safety with control of biological hazards strongly emphasized. The responsibility for food safety is perceived differently by position in the FSC. Different barriers related to the working environment and personal factors were identified. Parental influence on the target population is decreased as focus is shifted to the teachers of practical classes and especially to the instructors in food enterprises.

Research limitations/implications

Considering the response rate and the small number of schools offering a specific study programme not all the study fields and educational levels were equally represented.

Practical implications

The findings could assist educators, policy makers, and food business operators in their efforts to develop educational programmes that will more effectively contribute to the safety of food.

Originality/value

No research thus far has focussed on students being educated as future professional food handlers.
Effects of Persian gum and gum Arabic on the survival of Lactobacillus plantarum PTCC 1896, Escherichia coli, Xanthomonas axonopodis, and Saccharomyces cerevisiae during freeze drying
Authors: Mohammadi-Gouraji Elyas , Sheikh-Zeinoddin Mahmoud , Soleimanian-Zad Sabihe
Published: January 2017

Purpose

The purpose of this paper is to evaluate the protective effects of Persian gum and gum Arabic on the survival of Lactobacillus plantarum subsp. plantarum PTCC 1896, Escherichia coli, Xanthomonas axonopodis, and Saccharomyces cerevisiae during freeze drying.

Design/methodology/approach

Cultures were harvested from the early stationary phase and enumerated after dilution according to the Milse Misra method. Bacterial suspensions were mixed with protective agents and frozen at –80°C before drying in a freeze dryer. Survival rates were determined both immediately during freeze drying and after 14 days of cold storage (at 4°C).

Findings

Compared to gum Arabic 5 and 10 percent (W/V) or skim milk 10 percent (W/V), Persian gum 1 percent (W/V) showed no significantly different effects on the survival of Lactobacillus plantarum subsp. plantarum PTCC 1896 (p<0.05). Similarly, no significant differences (p<0.05) were observed between Persian gum 6 percent (W/V), gum Arabic 6 percent (W/V), the combination of Persian gum 3 percent (W/V) and gum Arabic 3 percent (W/V), and skim milk 10 percent (W/V) in terms of their effects on the survival of Escherichia coli. Skim milk 10 percent (W/V) was, however, found to have significant (p<0.05) effects on the survival of Xanthomonas axonopodis and Saccharomyces cerevisiae. Statistically significant (p<0.05) effects were observed after 14 days of cold storage (4°C) by Persian gum 6 percent (W/V) on the survival of Escherichia coli and by gum Arabic 6 percent (W/V) on the survival of Xanthomonas axonopodis and Saccharomyces cerevisiae. It was concluded that protective agents could be replaced by Persian gum for its effect on the survival rate of Escherichia coli and by skim milk for its effects on the survival of Xanthomonas axonopodis and Saccharomyces cerevisiae. Persian gum 6 percent (W/V) seemed to be the best protective agent for Escherichia coli during 14 days of its storage as gum Arabic 6 percent (W/V) seemed to have the same performance for Xanthomonas axonopodis and Saccharomyces cerevisiae. Persian gum 1 percent (W/V) was also found an alternative protective agent for the freeze drying of Lactobacillus plantarum subsp. plantarum PTCC 1896.

Originality/value

As Iranian Persian gum is cheap due to its wide availability and seems to have effects similar to those of gum Arabic and skim milk at low concentrations, it may be considered a good candidate for industrial applications.
Advance manufacturing strategy and firm performance
Authors: Narkhede Balkrishna Eknath
Published: January 2017

Purpose

The purpose of this paper is to assess the implications of organizational knowledge, source of information and functional orientation, resource-based view of the manufacturing and global orientation, on manufacturing practices which include advanced manufacturing strategies.

Design/methodology/approach

An empirical study approach has been used to assess the implications of advanced manufacturing strategies on firm performance.

Findings

This paper provides a framework for managers to: assess competitive priorities of the industry; identify order winners for the industry; identify key decision areas or practices for improvements; and to assess the role of implications of organizational knowledge on the manufacturing practices.

Research limitations/implications

The limitations are as follows: the issue of organizational knowledge and learning is assessed from manufacturing view point only; plants located all over India are considered for study; and considers plants employing different manufacturing systems and products.

Practical implications

Saturated with the conventional manufacturing technologies, a growing number of small- and medium-scale industries began to explore advanced manufacturing technologies (AMTs). Investment in AMTs remains a promising but potentially risky venture. This paper helps the small- and medium-scale industries to adopt viable AMTs and business performance strategies and then provides guidelines for enhancing their competitiveness.

Social implications

This paper may help all the stakeholders of small- and medium-scale industry.

Originality/value

This paper is based on one of the few studies conducted to assess the implications of advanced manufacturing strategies on firm performance in Indian scenario.
Evaluating managerial efficiency of petrochemical firms in Saudi Arabia
Authors: Akhtar Mohammad Hanif , Asif Muhammad
Published: January 2017

Purpose

The purpose of this paper is to examine managerial efficiency of the whole population of petrochemical firms in the Kingdom of Saudi Arabia (KSA). It also identifies the root causes of inefficiencies and proposes measures to overcome these.

Design/methodology/approach

The paper uses the data envelopment analysis approach to measure the managerial efficiency in context of various returns-to-scales. To glean further insights into the sources of inefficiency, the study investigates the extent of utilization of resources by comparing target inputs vis-à-vis the actual inputs used. This provides the authors information about the degree of underutilization of resources as well as an insight into the sources of inefficiency, e.g., those stemming from the managerial or scale of operations.

Findings

The findings reveal a great amount of inefficiencies in Saudi petrochemical sector. These inefficiencies arise from both the underutilization of resources as well as the inability of petrochemical firms to run their operations at optimal scales.

Practical implications

The findings of the study allude toward measures that managers might adopt to overcome the issues of inefficiency. They ought to ensure better utilization of resources by running operations of the firms at optimal scales of production. The firms operating under the sub-optimum scales of operations need to revisit their marketing and production strategies. These might take up the form of boosting marketing efforts to win more orders from customers and increasing production volumes that could allow these firms to take advantage of economies of scale.

Originality/value

This paper is a first attempt to measure efficiency of petrochemical sector in KSA which stands as the key contributor to the national exchequer. Since the study consists of the whole population of petrochemical firms in KSA, it measures the “true” managerial efficiency of petrochemical firms in the sector. Further, being a pioneer study on managerial efficiency of petrochemical sector, it extends original contribution to the literature on efficiency of firms, combined with rich insights into sources of inefficiencies.