bluuebunny/crossref_metadata_2025 huggingface dataset:
Dwarfism, impaired skin development, skeletal muscle atrophy, delayed bone development, and impeded adipogenesis in mice lacking Akt1 and Akt2
Authors: Peng Xiao-ding , Xu Pei-Zhang , Chen Mei-Ling , Hahn-Windgassen Annett , Skeen Jennifer , Jacobs Joel , Sundararajan Deepa , Chen William S. , Crawford Susan E. , Coleman Kevin G. , Hay Nissim
Published: June 2003

To elucidate the functions of the serine/threonine kinase Akt/PKB in vivo, we generated mice lacking bothakt1andakt2genes. Akt1/Akt2 double-knockout (DKO) mice exhibit severe growth deficiency and die shortly after birth. These mice display impaired skin development because of a proliferation defect, severe skeletal muscle atrophy because of a marked decrease in individual muscle cell size, and impaired bone development. These defects are strikingly similar to the phenotypes of IGF-1 receptor-deficient mice and suggest that Akt may serve as the most critical downstream effector of the IGF-1 receptor during development. In addition, Akt1/Akt2 DKO mice display impeded adipogenesis. Specifically, Akt1 and Akt2 are required for the induced expression of PPARγ, the master regulator of adipogenesis, establishing a new essential role for Akt in adipocyte differentiation. Overall, the combined deletion of Akt1 and Akt2 establishes in vivo roles for Akt in cell proliferation, growth, and differentiation. These functions of Akt were uncovered despite the observed lower level of Akt activity mediated by Akt3 in Akt1/Akt2 DKO cells, suggesting that a critical threshold level of Akt activity is required to maintain normal cell proliferation, growth, and differentiation.
NELF and DSIF cause promoter proximal pausing on thehsp70promoter inDrosophila
Authors: Wu Chwen-Huey , Yamaguchi Yuki , Benjamin Lawrence R. , Horvat-Gordon Maria , Washinsky Jodi , Enerly Espen , Larsson Jan , Lambertsson Andrew , Handa Hiroshi , Gilmour David
Published: June 2003

NELF and DSIF collaborate to inhibit elongation by RNA polymerase IIa in extracts from human cells. A multifaceted approach was taken to investigate the potential role of these factors in promoter proximal pausing on thehsp70gene inDrosophila. Immunodepletion of DSIF from aDrosophilanuclear extract reduced the level of polymerase that paused in the promoter proximal region ofhsp70. Depletion of one NELF subunit in salivary glands using RNA interference also reduced the level of paused polymerase. In vivo protein–DNA cross-linking showed that NELF and DSIF associate with the promoter region before heat shock. Immunofluorescence analysis of polytene chromosomes corroborated the cross-linking result and showed that NELF, DSIF, and RNA polymerase IIa colocalize at thehsp70genes, small heat shock genes, and many other chromosomal locations. Finally, following heat shock induction, DSIF and polymerase but not NELF were strongly recruited to chromosomal puffs harboring thehsp70genes. We propose that NELF and DSIF cause polymerase to pause in the promoter proximal region ofhsp70. The transcriptional activator, HSF, might cause NELF to dissociate from the elongation complex. DSIF continues to associate with the elongation complex and could serve a positive role in elongation.
Loss of circadian rhythmicity in agingmPer1-/-mCry2-/-mutant mice
Authors: Oster Henrik , Baeriswyl Stéphanie , van der Horst Gijsbertus T.J. , Albrecht Urs
Published: June 2003

ThemPer1, mPer2, mCry1, andmCry2genes play a central role in the molecular mechanism driving the central pacemaker of the mammalian circadian clock, located in the suprachiasmatic nuclei (SCN) of the hypothalamus. In vitro studies suggest a close interaction of all mPER and mCRY proteins. We investigated mPER and mCRY interactions in vivo by generating different combinations ofmPer/mCrydouble-mutant mice. We previously showed thatmCry2acts as a nonallelic suppressor ofmPer2in the core clock mechanism. Here, we focus on the circadian phenotypes ofmPer1/mCrydouble-mutant animals and find a decay of the clock with age inmPer1-/-mCry2-/-mice at the behavioral and the molecular levels. Our findings indicate that complexes consisting of different combinations of mPER and mCRY proteins are not redundant in vivo and have different potentials in transcriptional regulation in the system of autoregulatory feedback loops driving the circadian clock.
The POU proteins Brn-2 and Oct-6 share important functions in Schwann cell development
Authors: Jaegle Martine , Ghazvini Mehrnaz , Mandemakers Wim , Piirsoo Marko , Driegen Siska , Levavasseur Françoise , Raghoenath Smiriti , Grosveld Frank , Meijer Dies
Published: June 2003

The genetic hierarchy that controls myelination of peripheral nerves by Schwann cells includes the POU domain Oct-6/Scip/Tst-1and the zinc-finger Krox-20/Egr2 transcription factors. These pivotal transcription factors act to control the onset of myelination during development and tissue regeneration in adults following damage. In this report we demonstrate the involvement of a third transcription factor, the POU domain factor Brn-2. We show that Schwann cells express Brn-2 in a developmental profile similar to that of Oct-6 and thatBrn-2gene activation does not depend on Oct-6. Overexpression of Brn-2 in Oct-6-deficient Schwann cells, under control of theOct-6Schwann cell enhancer (SCE), results in partial rescue of the developmental delay phenotype, whereas compound disruption of bothBrn-2andOct-6results in a much more severe phenotype. Together these data strongly indicate that Brn-2 function largely overlaps with that of Oct-6 in driving the transition from promyelinating to myelinating Schwann cells.
Regulatory Elements of the Floral Homeotic GeneAGAMOUSIdentified by Phylogenetic Footprinting and Shadowing[W]
Authors: Hong Ray L. , Hamaguchi Lynn , Busch Maximilian A. , Weigel Detlef
Published: June 2003

In Arabidopsis thaliana, cis-regulatory sequences of the floral homeotic gene AGAMOUS (AG) are located in the second intron. This 3-kb intron contains binding sites for two direct activators of AG, LEAFY (LFY) and WUSCHEL (WUS), along with other putative regulatory elements. We have used phylogenetic footprinting and the related technique of phylogenetic shadowing to identify putative cis-regulatory elements in this intron. Among 29 Brassicaceae species, several other motifs, but not the LFY and WUS binding sites identified previously, are largely invariant. Using reporter gene analyses, we tested six of these motifs and found that they are all functionally important for the activity of AG regulatory sequences in A. thaliana. Although there is little obvious sequence similarity outside the Brassicaceae, the intron from cucumber AG has at least partial activity in A. thaliana. Our studies underscore the value of the comparative approach as a tool that complements gene-by-gene promoter dissection but also demonstrate that sequence-based studies alone are insufficient for a complete identification of cis-regulatory sites.
Low glutelin content1: A Dominant Mutation That Suppresses the Glutelin Multigene Family via RNA Silencing in Rice[W]
Authors: Kusaba Makoto , Miyahara Kenzo , Iida Shuichi , Fukuoka Hiroyuki , Takano Toshiya , Sassa Hidenori , Nishimura Minoru , Nishio Takeshi
Published: June 2003

Low glutelin content1 (Lgc1) is a dominant mutation that reduces glutelin content in rice grains. Glutelin is a major seed storage protein encoded by a multigene family. RNA gel blot and reverse transcriptase–mediated PCR analyses revealed that Lgc1 acts at the mRNA level in a similarity-dependent manner. In Lgc1 homozygotes, there is a 3.5-kb deletion between two highly similar glutelin genes that forms a tail-to-tail inverted repeat, which might produce a double-stranded RNA molecule, a potent inducer of RNA silencing. The hypothesis that Lgc1 suppresses glutelin expression via RNA silencing is supported by transgenic analysis using this Lgc1 candidate region, by reporter gene analysis, and by the detection of small interfering RNAs. In this context, Lgc1 provides an interesting example of RNA silencing occurring among genes that exhibit various levels of similarity to an RNA-silencing–inducing gene. Possible mechanisms for gene silencing of the glutelin multigene family by Lgc1 are discussed.
Mutation or Drug-Dependent Microtubule Disruption Causes Radial Swelling without Altering Parallel Cellulose Microfibril Deposition in Arabidopsis Root Cells[W]
Authors: Sugimoto Keiko , Himmelspach Regina , Williamson Richard E. , Wasteneys Geoffrey O.
Published: June 2003

As critical determinants of growth anisotropy in plants, cortical microtubules are thought to constrain the movement of cellulose synthase complexes and thus align newly deposited cellulose microfibrils. We tested this cellulose synthase constraint model using the temperature-sensitive mor1-1 mutant of Arabidopsis. Contrary to predictions, the disruption of cortical microtubules in mor1-1 root epidermal cells led to left-handed root twisting and radial swelling but did not alter the transverse orientation of cellulose microfibrils. We also found that drug-dependent disassembly or hyperstabilization of cortical microtubules did not alter the parallel order of cellulose microfibrils. By measuring cellulose content in mor1-1 seedlings, we verified that cellulose synthesis is not reduced at the restrictive temperature. The independence of cortical microtubule organization and cellulose microfibril alignment was supported by the observation that double mutants of mor1-1 and rsw1-1, the cellulose-deficient mutant with misaligned microfibrils, had additive phenotypes. Our results suggest that cortical microtubules regulate growth anisotropy by some mechanism other than cellulose microfibril alignment or synthesis.
CytochromefTranslation in Chlamydomonas Chloroplast Is Autoregulated by its Carboxyl-Terminal Domain[W]
Authors: Choquet Yves , Zito Francesca , Wostrikoff Katia , Wollman Francis-André
Published: June 2003

The rate of synthesis of cytochrome f is decreased ∼10-fold when it does not assemble with the other subunits of the cytochrome b  6  f complex in Chlamydomonas reinhardtii chloroplasts. This assembly-mediated regulation of cytochrome f synthesis corresponds to a regulation of petA mRNA initiation of translation. Here, we demonstrate that cytochrome f translation is autoregulated by its C-terminal domain. Five cytochrome f residues conserved throughout all chloroplast genomes—residue Gln-297 in the transmembrane helix and a cluster of four amino acids, Lys-Gln-Phe-Glu, at positions 305 to 308, in the stromal extension—participate in the formation of a translation repressor motif. By contrast, positively charged residues in the stromal extension have little influence on the autoregulation process. These results do not favor a direct interaction between the repressor motif and the petA 5′ untranslated region but suggest the participation of a membrane-bound ternary effector.
Knowledge sharing: a game people play
Authors: Chua Alton
Published: June 2003

Examines the dynamics of knowledge sharing using the multi‐person game‐theoretic framework. Proposes that an individual’s knowledge sharing tendency is driven by a set of contextualised concerns and interests not unlike the notion of payoff in game theory. Furthermore, the decision to share or withhold knowledge depends on that which yields a higher payoff. With this premise, submits two objectives. One is to investigate if an individual’s perceived payoff of sharing knowledge is contingent on the knowledge sharing behaviour of others. The other is to analyse the perceived payoff of knowledge sharing and determine if it can be characterised by an archetypical game in the game‐theoretic model. An empirical study was conducted among nearly 100 students in a local institute of higher education. The scope was confined to the students’ willingness to post asynchronous entries to an electronic discussion forum. Finds that the individual student’s perceived payoff of sharing knowledge was contingent on the knowledge sharing behaviour of others. Furthermore, the perceived payoff of knowledge sharing among them could be characterised by a multi‐person assurance game. In conclusion, discusses three implications for managers who aim to sustain asynchronous knowledge sharing in their organisations.
Accountability and demonstration of the value of information services in South African law firms
Authors: Garratt Olwyn , du Toit Adeline
Published: June 2003

The value of library and information services in the incorporated South African law firm was investigated with regard to accountability to corporate management. A cost accounting exercise was developed and tested in seven South African law firms of varying size. Cost per practitioner was calculated in order to correlate data from the participating organisations so that average relative spending might be determined. Attempts to relate the unit cost of library and information services to use and usefulness were inconclusive and these efforts were unable to demonstrate the value of the corporate investment. Recognised business practices relating to corporate accountability were considered with regard to the relevance to corporate support services. These included ISO 9000 and the practice of internal auditing. An information services audit was proposed in accordance with a recognised management process.
First steps towards providing the UK with health care information and advice via their television sets: an evaluation of four Department of Health sponsored pilot services
Authors: Nicholas David , Huntington Paul , Williams Peter , Gunter Barrie
Published: June 2003

Provides a summary of a Department of Health funded research study investigating performance and impact of four pilot digital interactive television services in the consumer health field. These were launched in various locations in the UK in 2001. Text and video, interactive and transactional services were featured. Pilots were investigated using a combination of research methods. The four pilots’ performance varied, but overall there was sufficient evidence to suggest that consumer health digital interactive television has a healthy future.
Library portal solutions
Authors: Cox Andrew , Yeates Robin
Published: June 2003

This article reviews a significant range of new products developed by library management system (LMS) suppliers, which will be referred to for convenience as library portal solutions (LPS) and whose purpose is to manage access to e‐content in an integrated way with books, journals and other library stock. The article reviews current understanding of user requirements and then describes the state of the current market place, based on a survey of suppliers conducted in May and June 2002, as well as on supplier Web sites and live demonstrations. The article concludes by summarising evaluation criteria for choosing a system, and makes some tentative predictions about the development of the market place in the next five years. The perspective is primarily that of a UK academic library, but the products are certainly of interest to libraries in many sectors in every country.
E‐mail overload in the UK workplace
Authors: Ingham Jenni
Published: June 2003

Establishes whether e‐mail overload exists in the UK workplace through a series of in‐depth interviews. Evaluates the use of e‐mail and attitudes towards its use in a business environment. Concludes that e‐mail has recently penetrated into organisations as a business communication tool and that the level of seniority in a company impacts on the number of e‐mails sent and received. Establishes that e‐mail overload exists, although it is difficult to say to what extent, as e‐mail usage is sometimes very personal. Devises a set of guidelines to give advice on how to manage incoming messages.
After the disaster: drawing up the insurance claim
Authors: Howes Robert
Published: June 2003

Reports on the results of a major flood at the University of Sussex Library’s repository at Lewes in October 2000, which severely damaged a collection of 42,000 books, 14,000 bound periodical volumes, microfilms, newspapers, report literature and other materials. It describes the way in which the detailed insurance claim was drawn up and the methodology used to quantify the losses, using a combination of machine‐readable data, card catalogues and estimation. It also describes the methodology used to calculate the cost of restoration and the value for replacement purposes. The outcome of the claim and future plans for collection development at Sussex are summarised. The conclusion draws some general lessons for future disaster prevention on how to minimise risks from flooding and gives advice on insuring library collections as well as drawing up insurance claims after disasters.
In pursuit of an identity – fashion marketing and the development of eating disorders
Authors: Parekh Fatima S. , Schmidt Ruth A.
Published: June 2003

Set against a background of rapid growth in the dieting industry and increasing trends towards eating disorders (EDs) in Western societies, this study examines the impact of fashion marketing on the development of EDs in young women. Using a phenomenological approach, a qualitative exploratory study was carried out by making use of electronic questionnaires administered to a sample of ED sufferers recruited through Internet chatroom contacts, as well as to a control group of young women not affected by the condition. The study revealed that the psychological pressures inflicted by society, in particular through fashion marketing images, were felt to be very powerful influences on respondents’ self‐image and dieting habits. Where the eating disorder victims were able to use the industry’s messages as a mechanism for fuelling their illness, the control respondents showed dangerously similar signs of allowing themselves to be consumed by the same feelings and behaviours. The study also found that all respondents came across as relying very heavily on social acceptance as the prime bearer of how they felt comforted in their social surroundings, and believe the acceptance is dependent on how thin they are.
Nutritional evaluation of goat’s milk
Authors: McCullough Fiona S.W.
Published: June 2003

On a world‐wide basis more people drink goat’s milk than any other type. Cow’s milk products are increasingly excluded from the diet for personal and/or health reasons. Milk is one of the most common allergens from either the milk sugar lactose or the protein components. Goat’s and cow’s milk contain similar amounts of milk sugar and protein. There are structural and immunological protein differences, e.g. lactalbumin. The fat globule size in goat’s milk is smaller than cow’s milk. Goat’s milk contains shorter chain fatty acids such as caproic and caprylic acid. The energy derived from medium chain triglycerides in goat’s milk is negligible. The difference in cholesterol level between goat’s and cow’s milk is also negligible. Presently there is insufficient evidence to substantiate the claim that goat’s milk lowers cholesterol. This paper confirms that goat’s milk is as good as, and in some cases superior to, cow’s milk.
The changing nature of the British pub
Authors: Pratten John Douglas
Published: June 2003

For much of the twentieth century, British breweries made profits from producing beer and selling it to the public houses, and then, because they owned the public houses as well, made further profits by selling to the consumer. The government investigated this perceived monopoly, and required changes, as a result of which, in the 1990s, the brewers and the pub owners tended to separate, so that many pub owning companies did not brew, but had to rely upon profits derived from sales to the general public. This led to a far greater emphasis on customer satisfaction and so public houses have tried to attract particular sections of the market. At the same time, the public were becoming more specific in their desire for leisure entertainment. As a result, the nature of the public house changed. Some traditional houses may still exist, but in addition there are many others designed for different groups of people. This study tries to identify the main features of some of the pubs that are currently popular.
Croatian food industry – brand equity in selected product categories
Authors: Rajh Edo , Vranesevic Tihomir , Tolic Davor
Published: June 2003

The purpose of the paper is to determine the level of brand equity in the food industry in the Republic of Croatia, so according to this aim, research on five product categories from the food industry (coffee, chocolate, beer, milk, and carbonated soft drinks) has been conducted. Brand equity is most often defined as an added value that brands add to the products. There are two different approaches to brand equity – financial and customer‐based. With regard to used dimensions of consumer behavior, customer‐based approach can be further differentiated as cognitive and behavioral approach. A behavioral conceptualization of brand equity has been employed in this research. A telephone survey has been conducted on a sample of 495 respondents from all parts of Croatia, with proportional representation of counties in regard to population size. In order to determine brand equity, a measure of substitutability has been used. By this measure, consumers can be categorized into one of a possible six segments. According to this method, a repeat rate is a key indicator of brand equity. The brands with highest equity have been identified as an outcome of this survey.
Beds, insurance and coffee – a complete retail experience from Tesco online
Authors: Eileen Rowley Jennifer
Published: June 2003

Tesco online (tesco.com) has developed a sophisticated and extended shopping experience which sets new standards for retailing. This article presents a brief case study of the Tesco online shopping experience in order to illustrate the way in which the online shopping channel can be engaged to extend the offering to the customer. The Tesco homepage offers access to two categories of products: those delivered from store, and those delivered from a warehouse. The shopping experience is supported by good dialogue design and the availability of a range of effective navigation devices designed specifically to support the type of regular shopping trip that supermarket customers can be expected to make. In online supermarket retailing delivery is separated from selection and payment and can be viewed as a distinct component of the service experience. You and Your Child is an interactive online magazine that provides both information and access to the online community supported through iVillage.
Food allergies: a problem for the catering industry
Authors: Pratten John Douglas , Towers Neil
Published: June 2003

Some food allergies are described briefly. The proprietors/managers of a variety of establishments serving food in a small town and its surrounding area were interviewed to discover their knowledge of food allergies and how readily they could feed such sufferers. The results showed that the more exclusive establishment had the greatest knowledge of allergies, and seemed capable of providing suitable meals. Other outlets gave serious cause for concern. The proprietors recognised a need for greater education, and potential providers are suggested.
The naked truth of celebrity endorsement
Authors: Byrne Angela , Whitehead Maureen , Breen Steven
Published: June 2003

This case study examines the use of celebrity endorsement in the formation of the retail image of leading European grocery distribution group J. Sainsbury, in particular, the process of transference of celebrity images to the product’s image. The incorporation of Jamie Oliver (well known as television celebrity The Naked Chef) into the promotions of one of Britain’s leading grocery chains involves a high profile campaign that has been adopted in order to imbue the company’s products with an image of quality. The success of the campaign has been replicated in New Zealand by another grocery retail “giant”, Foodstuffs, who have also adopted The Naked Chef to endorse their products. The case draws on field research with consumers and key informant interviews with advertising agency personnel who identified the criterion for the choice of Jamie Oliver. The extent to which the market place recognises and consumers associate themselves with the image Jamie projects as a celebrity endorser for J. Sainsbury is explored.
Return to traditional values? A case study of Slow Food
Authors: Jones Peter , Shears Peter , Hillier David , Comfort Daphne , Lowell Jonathan
Published: June 2003

The increasingly vociferous criticism of the fast food industry is being paralleled by a growing interest in Slow Food. This case study outlines the origins of the Slow Food movement in Italy in the mid 1980s and describes its spread and growth since then. A simple examination of the movement’s characteristics and activities reveals that, while many of its members seek to celebrate the simple pleasures of eating and drinking local produce and share a series of homespun philosophies, the movement itself has ambitious and potentially far reaching goals. The case study then goes on to explore some of the issues raised by the movement and concludes that while Slow Food provides a valuable contrast to the seemingly all powerful fast food industry it seems unlikely to be able to challenge the power of that industry or to promote widespread changes in the modern world’s eating habits.
Quality management practice in highway construction
Authors: Battikha Mireille G.
Published: June 2003

This paper describes the quality management function as practiced in highway construction. This function is displayed as an interrelated system, which identifies the main quality activities. Documents and records used in these activities are also reviewed. A model for multilevel quality management involvement is defined, encompassing contractors, engineers, and managers. The model describes the quality management tasks and the roles assumed in a scheme relating construction quality control, quality assurance, and the interface between them. The scheme can be applied to any construction domain and quality management organizational structure. The study advances the understanding of how quality management is performed and engages participants at several management levels.
Design of total failure mode and effects analysis programme
Authors: Devadasan S.R. , Muthu S. , Samson R. Neil , Sankaran R.A.
Published: June 2003

Failure prevention is recognised as one of the major enablers of attaining continuous quality improvement in total quality management (TQM) projects. Theoreticians have been propagating the employability of failure mode and effects analysis (FMEA) as the technique for identifying and rectifying failures in achieving continuous quality improvement. However, FMEA does not facilitate holistic failure prevention and suffers from certain deficiencies. Hence a modified and improved technique named as total failure mode and effects analysis (TFMEA) has been proposed in this paper. Its design details, implementation procedure and practicality are presented in the paper. The article is concluded by suggesting that future researchers can work towards developing change management strategies for successfully implementing TFMEA in organisations.
The status of quality departments
Authors: Bayo‐Moriones Alberto , Merino‐Díaz de Cerio Javier
Published: June 2003

The gradual implementation by firms of the ideas and techniques associated with the concept of “quality management” is perhaps the clearest sign of the change and innovation that has taken place in firms in recent times. The quality department plays an important role in making these schemes succeed. The aim of this article is to determine the status of this department in Spanish industrial firms by focusing on its position within the hierarchical structure and on the proportion of the workforce involved, while at the same time analysing the influence of the department on the implementation of quality management practices throughout the firm. The study is based on data from a broad sample of Spanish industrial plants employing 50 workers or more and representing all the different manufacturing sectors in the country. Results show that in two‐thirds of these firms the quality department is highly placed in the management structure, a tendency that is stronger in medium to large firms and in the multinational companies. The relative size of the department increases in small‐scale companies, in multinational groups and in certain sectors, such as chemicals. Departments positioned high in the hierarchy and those that are relatively large in size are both associated with more extensive quality management practices.
Implementing ISO 14000 in Sweden: motives, benefits and comparisons with ISO 9000
Authors: Poksinska Bozena , Jörn Dahlgaard Jens , Eklund Jörgen A.E.
Published: June 2003

ISO 14000 is based on the concept that better environmental performance can be achieved when environmental aspects are systematically identified and managed. Despite the growing interest in voluntary environmental management standards, little empirical information exists and only a few survey studies have been made. This paper contains an evaluation of results from a survey on ISO 14000 and ISO 9000 companies. The study presents experiences from the standards implementation processes in Sweden. It focuses on motives for implementation, perceived benefits and key implementation factors. Further, comparisons are made between ISO 14000 and ISO 9000 systems. Swedish companies mainly use the standard to demonstrate their commitment to environmental protection. Most benefits are also perceived in the improved relations with stakeholders and in marketing advantages. Since the standard requires companies to set their environmental policy and objectives themselves, the identification of environmental aspects was stated as most important and also as the factor requiring most effort. Organizations require their suppliers to implement ISO 9000 to a greater extent than ISO 14000.
Integration of Taguchi's loss function approach in the economic design of x¯‐chart
Authors: Ben‐Daya M. , Duffuaa S.O.
Published: June 2003

In this paper we incorporate Taguchi's loss function in the economic design of the control chart. This is done by redefining the in‐control and out‐of‐control costs using Taguchi's loss function. The new model brings Taguchi's off‐line concepts to the classical SPC approach and continues to have the advantages of the economic design model by taking into consideration the cost consequences of the design. Sensitivity analysis with respect to important model parameters is discussed.
Reliability analysis of simplex and duplex memory systems with SEC and soft‐error scrubbing recovery
Authors: Kontoleon John M. , Andrianakis John
Published: June 2003

Reliability of RAM memory systems is impaired by environmental disturbances, causing soft errors, whereby one data bit is transformed to another bit. Single‐error correcting codes with memory scrubbing offer the most effective method to recover from such errors. This paper analyzes the reliability and determines the MTTF for simplex and duplex memory systems with single‐error correction and/or soft‐error scrubbing recovery. It extends previous work on the deterministic scrubbing recovery of simplex memory systems by using a more general model that takes into account cancelling soft errors. In the duplex memory system an additional level of static redundancy is proposed by employing a decoding algorithm at the memory module level. The reliability analysis of the duplex system with soft‐error scrubbing takes into account the decoder output which upon scrubbing transforms words with a number of multiple errors to words with a different number of errors. Computer results show that this combination of data and system redundancy provides more reliability than either data or system redundancy alone.
A critique of the descriptive power of the private interest model of professional accounting ethics
Authors: Canning Mary , O’Dwyer Brendan
Published: June 2003

The primary aim of this study is to examine the descriptive power of the private interest model of professional accounting ethics developed by Parker in 1994. This examination is undertaken over an extended time period in the Irish context. It develops prior research which concluded that the operation of the professional ethics machinery of the Institute of Chartered Accountants in Ireland (CAI) facilitated private interest motives on the part of the ICAI. The paper draws on evidence regarding three critical events occurring outside the disciplinary process of the ICAI but impacting directly on its operation as well as on perceptions from within the process. The discourse surrounding the disciplinary process from 1994 to 2001 is examined using media coverage and ICAI pronouncements. This is augmented with in‐depth interviews held with members of the ICAI disciplinary committees. The analysis provides evidence of pockets of support for the descriptive power of Parker’s model but also illustrates how the rigid and static nature of the separate roles depicted within the model can often fail to capture the complexity of the various changes occurring over the period examined. The study presents evidence which challenges the proposed interrelationships between the various private interest roles depicted in the model and makes some suggestions for the modification of the model, particularly the interrelationships depicted therein.
The development of the specialist accounting history literature in the English language
Authors: Carnegie Garry D. , McWatters Cheryl S. , Potter Brad N.
Published: June 2003

This study focusses on the participation of women in the development of the specialist international accounting history literature. Based on an examination of the three specialist, internationally refereed, accounting history journals in the English language from the time of first publication in each case to the year 2000, the study provides evidence of the involvement of women through publication and also through their membership of editorial boards and editorial advisory boards. In doing so, the study builds on the earlier work of Carnegie and Potter in 2000 and aims to augment our understanding of publishing patterns in the specialist international accounting history literature.
The UK’s framework approach to auditor independence and the commercialization of the accounting profession
Authors: Citron David B.
Published: June 2003

This paper examines how the UK Chartered Accountants Joint Ethics Committee’s (CAJEC) 1996 Statement Integrity, Objectivity and Independence, which was developed at a time of mounting levels of criticism of the auditing profession, provides legitimization for the accounting profession’s increased commercial activities, particularly in the area of other business services. Parallel with a major shift in the nature of the activities of the professional firm, this ethics Statement gives expression to changes in the profession’s concept of independence. It adopts a more accommodating method for evaluating the adequacy of an auditor’s independence, introducing a “framework” approach in contrast with its predecessor’s “rule book” approach. Both the Statement and respondents to the preceding Consultation Papers support the flexible system afforded by the framework in terms of promoting clients’ economic interests. Moreover CAJEC’s proposals did not include any initiatives to promote audit firm transparency which might have enabled external monitoring of compliance with the framework. Thus, while the Statement does place some limitations on the flexibility of the framework and retains the distinction between audit and other activities, it ultimately embodies a notion of independence that is at one with the interests of the profession.
Measuring large UK accounting firm profit margins, mergers and concentration
Authors: Sioˆn Owen Aneirin
Published: June 2003

This paper examines the relationship between UK accounting firm mergers and increases in profit margins enjoyed by large UK accounting firms. Cowling’s monopoly capitalism model provides the theoretical framework. The empirical parts of this paper draw on a number of quantitative sources, including the fees and staff numbers disclosed by UK accounting firms, official salary data and salary survey data. Correlation is used to show that the accounting firm data is a reliable source of evidence. The data are then used to construct an indicator of concentration, merger impact on concentration, and an indicator of big firm profit margins. Regression is used to estimate the close positive relationship between concentration and profit margins. The results confirm Cowling’s hypothesis that mergers lead to increases in profits. This paper complements Hanlon’s “commercialisation of accounting” thesis by providing an alternative theoretical framework for examining accounting firms and by bringing quantitative sources of evidence to bear.
The role of accounting in the enterprise bargaining process of an Australian university
Authors: Zaman Mir Monir , Shiraz Rahaman Abu
Published: June 2003

Recent writings have demonstrated how accounting provides a facilitating or conflict‐resolving role in organisations and society. However, some studies have argued that conflict‐creating and conflict‐enhancing roles of accounting are equally prominent and in some cases may overshadow accounting’s facilitating roles. This paper provides evidence supporting the latter thesis within an enterprise bargaining context. Using the University of New England, as a case study, the paper highlights how opposing parties engage similar accounting technologies to support their positions in the bargaining process. The paper draws on the 1992 union heterogeneity and employer equivocality model of Amernic and Craig to argue that the perceived facilitating roles of accounting not only disappear, but accounting also becomes largely obstructive in reaching a settlement.
Starting the HR and change conversation with history
Authors: Ogilvie John R. , Stork Diana
Published: June 2003

Contemporary questions about human resources (HR) and organizational change reflect historical tensions around whose interests HR should represent and its role in the change process. HR's recent strategic focus has brought it greater legitimacy; at the same time, voices it represented earlier have been muted. This paper provides an historical context to today's conversation about HR and organizational change. We interpret the early footings of HR – scientific management, welfare work, and vocational guidance– focusing on issues of change for whom, on whom, and for what purpose. Three subsequent eras, important to the history of HR, are also discussed. Throughout, HR's approach to change has emphasized efficiency, stability, and fit. As an alternative to this conservative approach to change, we propose a negotiations perspective that would allow HR to build on its history by enacting a role where different interests can be explored, probed, and realized.
HRM and organizational change: an emotional endeavor
Authors: Doorewaard Hans , Benschop Yvonne
Published: June 2003

This paper sketches the outlines of a differentiated approach towards the contribution of HRM to organizational change. While departing from a critique on the assumptions of the human resource‐based view of the firm, we develop an alternative approach which has been derived from the core elements of the relational theory of emotions. These elements, which pertain to the complexity of human beings, emphasize the processes and relational characteristics of emotions and the hegemonic power base of emotions. We argue that it is necessary to sensitize HRM to the emotional subroutines entwined in organizational change, and that an empathic and respectful approach towards people's authenticity should be cultivated.
HRM and the beginnings of organizational change
Authors: Francis Helen
Published: June 2003

This paper presents a discourse‐analytic approach to the study of human resource management (HRM) and organisational change, which is more sensitive than conventional research designs to the dynamic role of language in shaping processes of change. The prevailing positivism within business and management research is noted, in which language is treated as unproblematic; it simply mirrors or represents an objective “reality” that can be measured in some way. In contrast, discourse‐based studies accept that language is not simply reflective of reality, but is significant in constituting reality. The paper moves on to examine the potential of discourse‐based studies to offer fresh insights into the role of HRM in producing change. Drawing on the work of Ford and Ford, change is treated as a “shift in conversation” and case‐study evidence is presented of the surfacing of a change initiative within a large UK manufacturing firm.
The evolution of business legitimacy
Authors: Warren Richard C.
Published: June 2003

It is important to realise that the company is a public institution and not just a private arrangement created by contract; it cannot, therefore, be fully determined by economic factors alone, but, is, importantly, also partly determined by political and social factors. Sometimes these political and social factors can become more deterministic in shaping its destiny than the economic factors. This tends to be the case when the legitimacy of business institutions is called into question. In these circumstances, the normal economic determinants of business practice can be superseded by political events and the environment of business practice can change radically. The purpose of this study is to propose a theory, which can help to explain this change in the company form, that is its legal code of governance. An evolutionary theory is briefly outlined and supported by historical evidence. The possibility of a coming business legitimacy crisis is then speculated upon in the conclusion.
Ranking of handicaps in international financial analysing
Authors: Ortiz Esther , Martínez Isabel , Clavel Jose G.
Published: June 2003

The objective of this study is to rank some factors as handicaps that create diversity and incertitude in international financial analysis. It is an important subject when discussing the adoption of International Accounting Standards as one unique set of standards in capital markets around the world. Although it is necessary to reach homogeneity in the field of accounting standards because of the costs, barriers and lack of comparability that they create, the handicap imposed by accounting diversity is not the most important. This assertion has been proved through statistical methodology: Dual Scaling. The most important factors creating differences between net income and shareholders’ funds prepared according to domestic (Spanish, German, and British) and US‐GAAPS are the industry in which the company operates, the country from where the company comes and finally differences due to different accounting standards used in the calculation of net income and shareholders’ funds.
The impact of increasing demand visibility on production and inventory control efficiency
Authors: Småros Johanna , Lehtonen Juha‐Matti , Appelqvist Patrik , Holmström Jan
Published: June 2003

Information sharing practices such as vendor‐managed inventory (VMI) give manufacturers access to more accurate demand information, e.g. customer sales data, than before. The value of this type of information sharing has been established in many studies. However, most of the research has focused on the ideal situation of the manufacturer having access to information from all downstream parties. In practice, this is rarely the case. In this paper, discrete‐event simulation is used to examine how a manufacturer can combine traditional order data available from non‐VMI customers with sales data available from VMI customers in its production and inventory control and what impact this has on the manufacturer's operational efficiency. The simulation model is based on a real‐life VMI implementation and uses actual demand and product data. The key finding is that even for products with stable demand a partial improvement of demand visibility can improve production and inventory control efficiency, but that the value of visibility greatly depends on the target products’ replenishment frequencies and the production planning cycle employed by the manufacturer.
Fourth generation ports – a question of agility?
Authors: Paixão Ana Cristina , Bernard Marlow Peter
Published: June 2003

Since the Second World War, ports have been going through an evolution which the United Nations Conference on Trade and Development (UNCTAD) refers to as generations. The generation of a port reflects whether the approach adopted by port authorities/operators in developing their activities is likely to be reactive or proactive. These activities start with the traditional ones (cargo loading and discharging) and end up with the establishment of a wide range of logistics and value‐added activities, developed in conjunction with industrial and commercial businesses. This generation of ports, classified as third generation, would be sufficient if the world economic growth pattern could be forecast with any certainty. Unfortunately, this is not the case and the external environment today comprises constant changes that are reflected in the high levels of market uncertainty. To cope with this uncertainty it is suggested that ports should adopt a new logistics approach, agility, which has already been employed in other industries. This paper provides a definition of fourth generation ports and a methodology for implementing the concept of agile ports.
The politics of industrial restructuring: NAFTA and beyond
Authors: Taplin Ian M.
Published: June 2003

This paper examines the background to the introduction of NAFTA, paying particular attention to broader trade issues, the presumed benefits of regional trading agreements and the problems associated with increased economic integration. It then discusses the general effects of NAFTA on US and Mexican textile and apparel companies.
What is happening to the US textile industry? Reflections on NAFTA and US corporate strategies
Authors: Oh Hyunjoo , Suh Moon W.
Published: June 2003

The textile and apparel industries in North America have experienced dramatic changes in the past decade. The North American Free Trade Agreement (NAFTA) has prompted the formation of apparel supply networks throughout the Western Hemisphere combining textile industries and retailers in the USA with apparel industries in Mexico to compete against Asian countries. Contrary to the widely acclaimed intent of NAFTA, the increased apparel production in Mexico has not led to a growth for the US textile industry. Instead, the US textile industry has continuously lost ground in global competition, giving up a large portion of its manufacturing. Today, the US textile industry is undergoing negative profits, countless plant closings, layoffs, and eventual bankruptcies. This study analyzes the impact of NAFTA and US textile companies’ corporate strategies on the performance of the textile industry and examines the pending strategic issues for maintaining US textile companies’ competitiveness in global markets.