bluuebunny/crossref_metadata_2025 huggingface dataset:
How IFRS has destabilised financial reporting for UK non‐listed entities
Authors: Fearnley Stella , Hines Tony
Published: November 2007

Purpose

The paper aims to trace the development of attitudes towards financial reporting solutions for entities not subject to the European Union (EU) Regulation. This Regulation mandated application of IFRS for the group accounts of listed companies for financial years beginning 1 January 2005. It seeks to evaluate the alternatives in the light of changing attitudes to IFRS, and the accounting model being adopted, particularly focusing on the problems facing smaller companies.

Design/methodology/approach

The paper employs qualitative analysis of data from two main sources: first, a series of interviews with financially literate individuals before IFRS was implemented in the UK; and second, from responses to ASB's consultations on the future of financial reporting for non‐listed entities.

Findings

The increasing perception is that IFRS is overly complex and is complicating the search for appropriate form of financial reporting for entities not covered by the EU Regulation. In particular, there is a difficulty in knowing the correct dividing point between large and small company accounting, and views on this have evolved over time. The needs of small and medium enterprises appear to have been ignored in the debates dominated by the requirements of global players.

Research limitations/implications

The implications are that further, possibly more radical policy options need to be considered for smaller companies to ensure that the costs of financial reporting remain in proportion to the benefits.

Originality/value

The paper identifies the changing views in the UK of the suitability of IFRS for non‐listed entities.
It's all in the data – consistent operational risk measurement and regulation
Authors: Jobst Andreas A.
Published: November 2007

Purpose

Amid increased size and complexity of the banking industry, operational risk has a greater potential to occur in more harmful ways than many other sources of risk. This paper seeks to provide a succinct overview of the current regulatory framework of operational risk under the New Basel Accord with a view to inform a critical debate about the influence of data collection, loss reporting, and model specification on the consistency of risk‐sensitive capital rules.

Design/methodology/approach

The paper's approach is to investigate the regulatory implications of varying characteristics of operational risk and different methods to identify operational risk exposure.

Findings

The findings reveal that effective operational risk measurement hinges on how the reporting of operational risk losses and the model sensitivity of quantitative methods affect the generation of consistent risk estimates.

Originality/value

The presented findings offer tractable recommendations for a more coherent and consistent regulation of operational risk.
Credit default swap spread and succession events
Authors: Gonenc Halit , Schorer Floris , Appel Willem P.F.
Published: November 2007

Purpose

Credit default swap (CDS) spreads may not represent the accurate credit risk levels (asymmetric spread behavior) of assets with the initiation of corporate events, such as merger, spin‐off or other similar events in which one entity succeeds to the obligations of another entity. The International Swaps and Derivatives Association (ISDA) succession language for the definition of succession events misleads the CDS market participants to determine CDS spreads. The purpose of this paper is to provide a conceptual framework for the relationship between the ISDA succession language and CDS spreads in order to clarify the factors behind the asymmetric spread behavior around several corporate activities.

Design/methodology/approach

The authors develop a conceptual driver model to establish a link between company characteristics and succession issues. Then, a succession model to evaluate the risk levels occurring with succession issues is designed.

Findings

The ISDA succession language has an influence on CDS spreads around corporate events. The explanatory approach provides the foundation for the understanding of the relationships between succession issues caused by several corporate events, involving particularly restructuring, refinancing and/or guarantee risk, and CDS spreads. Combination of the driver model and the succession model helps to assess the potential influence of succession events on CDS spreads.

Research limitations/implications

Market participants should take into consideration the effects of the ISDA succession language on CDS spreads around succession of CDS.

Originality/value

Prior research related to the CDS has always focused on the economic determinants of CDS spreads. This paper is the first attempt to explain the relationship between the ISDA succession language and CDS spreads.
Market abuse and the commodities markets
Authors: Evagora Kyri , Licnachan Gerald
Published: November 2007

Purpose

The growth of the commodities markets and the increasing investment by non‐traditional market participants, such as pension and hedge funds, has come to the attention of the Financial Services Authority (FSA), which has shown growing concern over the risks and challenges faced by all stakeholders in these markets.

Design/methodology/approach

This is a review paper relying on an analysis of the present situation.

Findings

Recent trends and significant developments in the commodities markets have not gone unnoticed by the UK's financial services watchdog. The FSA has indicated an increased degree of interest in the commodities markets and has signalled a shift in its approach towards regulating them.

Originality/value

The paper raises awareness and highlights issues surrounding financial regulation.
A study of the impact of three leadership styles on integrity violations committed by police officers
Authors: Huberts L.W.J.C. (Leo) , Kaptein M. (Muel) , Lasthuizen K. (Karin)
Published: November 2007

Purpose

The purpose of this paper is to explore the connection between three aspects of leadership – role modeling, strictness, and openness – and nine types of integrity violations within the Dutch police force.

Design/methodology/approach

In this paper data were collected by means of a questionnaire from five regional police organizations in The Netherlands (2,130 questionnaires to regular police officers, response rate 51 percent). Respondents were requested to describe their direct supervisor's leadership qualities and the frequency of integrity violations in their unit. Multivariate analysis techniques were employed to test the relation between the three leadership styles and the nine types of integrity violations.

Findings

The paper finds that role modeling, strictness, and openness of leaders influence the behavior of police officers, but the impact of the variables on the different types of integrity violations varies. Role modeling is especially significant in limiting unethical conduct in the context of interpersonal relationships. Employees appear to copy the leader's integrity standards in their daily interaction with one another. Strictness is important as well, but appears to be particularly effective in controlling fraud, corruption and the misuse of resources. The impact of openness is less evident.

Research limitations/implications

The study in this paper has taken the field of leadership and ethics a step forward by relating different aspects of leadership with different types of violations. The results are significant for further development of theories on ethics and leadership. Future research should combine different sources and methods in order to further test the findings.

Practical implications

The results in this paper have implications for integrity policies and leadership training. A multifaceted leadership strategy will be most effective in safeguarding and improving the integrity of (police) organizations.

Originality/value

The paper shows that leadership is the most frequently cited organizational factor in discussions about the safeguarding of ethics and integrity. However, empirical data are lacking regarding the extent to which different aspects of leadership individually contribute to different kinds of integrity violations.
Measuring performance in the public sector: challenges and trends
Authors: Jarrar Yasar , Schiuma Giovanni
Published: November 2007

Purpose

The purpose of this paper is to show that in the last decades the globalization of economies together with the adoption of the new public management model have involved deep changes in the organization and management of public service organisations (PSOs). The need to increase their accountability and customer focus orientation has driven the implementation of performance measurement systems (PMSs) in order to improve efficiency and performance. Most of the PMSs are adopted from the private sector. However PSOs present specific issues that need to be addressed. In this paper some of the main challenges and trends are introduced as well as three papers focused on the relevance and challenges related to the implementation of PMSs.

Design/methodology/approach

This paper is mainly based on the results of a literature review as well as on the personal experience of the authors in the field. Its scope is to identify some fundamental research and practical practitioner issues to be investigated in order to improve the understanding and practice of the design and implementation of PMSs in public organisations.

Findings

The paper identifies the main issues related to performance measurement in the public sector.

Originality/value

This paper benefits both researchers interested to map the most important research area in the field of performance measurement in the public sector, and practitioners concerned with the obstacles to be overcome for an effective and efficient implementation of PMSs.
Benchmarking the e‐government bulldozer: beyond measuring the tread marks
Authors: Salem Fadi
Published: November 2007

Purpose

The purpose of this paper is to investigate the role of international benchmarking studies as drivers for e‐government development.

Design/methodology/approach

The paper shows that after reviewing 44 published e‐government benchmarking reports (2000‐2006) and evaluating their validity and acceptance in academic and practitioners' literature, the paper systematically compares and contrasts ten established international e‐government benchmarking methodologies. The comparative analysis is conducted utilizing a proposed conceptual framework (CMBP), which specifically assesses the context, methodology, type of benchmarking and social paradigmatic tendency of each of the reports studied.

Findings

The paper finds that regardless of the methodology adopted‐international e‐government benchmarking does have an imperative role in driving e‐government development, only when the exercise is accompanied with a long‐term iterative adaptation and reform mechanism.

Originality/value

The framework proposed in this paper provides public administrators with a valuable conceptual lens for understanding the value of each benchmarking study to better assess its applicability in driving development of their e‐government initiative. The paper also contributes to the limited body of academic literature investigating e‐government benchmarking and proposes a methodical framework for understanding the role of international benchmarking reports in e‐government development.
Crafting performance measurement systems to reduce corruption risks in complex organizations: the case of the World Bank
Authors: Fritzen Scott A.
Published: November 2007

Purpose

The purpose of the paper is to explore an emerging challenge for large public‐sector bureaucracies: developing information and performance measurement systems that support anti‐corruption efforts.

Design/methodology/approach

The paper is an analytical framework linking functions and contexts of performance measurement to anti‐corruption requirements. The framework is used to explore a case study of the World Bank's ongoing efforts to strengthen anti‐corruption information systems in Indonesia.

Findings

The paper finds that a range of organizations are increasingly turning to performance measurement systems to fulfill several functions related to organizational integrity: to hold organizations accountable for reaching publicly stated standards of fiduciary responsibility and corruption control; to identify vulnerable operational points in multi‐faceted public enterprises; and to facilitate organizational learning regarding “what works”. Yet corruption is difficult to measure, and corruption vulnerabilities often arise from informal practices, insufficient incentives for enforcement or adherence to standards, and managerial blindspots. Enhanced information systems need to be coupled with effective and multi‐directional accountability arrangements in order for performance measurement to contribute effectively to corruption control.

Practical implications

The paper shows that improved information systems and a reassessment of managerial incentives and attitudes are both essential in order to reduce organizational vulnerability to corruption and to the public backlash that follows in the wake of corruption scandals.

Originality/value

The paper focusses on an emerging area of performance management likely to gain increasing visibility as large bureaucracies attempt to institutionalize public commitments to high anti‐corruption standards
Information quality as a mirror of government excellence
Authors: Zuurmond Arre , Jörg Pim , Dicks Ted , Woudenberg Barry
Published: November 2007

Purpose

The purpose of this paper is to explain current processes which are part of the eGovernment agenda in Dutch governmental organizations: these processes are part of a transformation of government organizations and municipalities towards networked organizations (“infocracies”). The paper also aims to show which difficulties municipalities are faced with, and how an instrument for measuring information quality and management can help municipalities cope with these developments that come with the transformation.

Design/methodology/approach

The paper analyses current developments and the challenges that government organizations are confronted with, and shows how a measurement instrument can contribute in helping government organizations cope with these developments.

Findings

The findings show that IT is an enabler for government organizations to transform towards networked organizations. In a municipal setting, this has led to the creation of authentic registrations as a crucial element of the networked organization. The main challenges for municipalities with regard to the implementation of authentic registrations are not technical but organizational of nature: there is a need for information sharing and cooperation, process and chain orientation and an awareness of the interdependencies which are inherent to authentic registrations. The EGEM Thermometer makes the challenges and obstacles, which obstruct the successful implementation of authentic registrations visible, and provides municipalities with a base to start the implementation thereof.

Research limitations/implications

The Thermometer is currently based on a pilot project and a project that was the start of the Thermometer, which is made up of six municipalities.

Practical implications

The use of the EGEM Thermometer helps municipalities by creating insight, awareness, sense‐of‐urgency and a basis for organizational development.

Originality/value of paper

The paper illustrates how measurement and feedback sessions can help organizations cope with IT challenges in relation to cooperation, service delivery, enforcement and information management.
Measuring the potential success of information system implementation
Authors: Davison Jean , Deeks David
Published: November 2007

Purpose

The purpose of this paper is to explore the possibility of using a metric to measure user acceptability of a system prior to its implementation.

Design/methodology/approach

Empirical research is carried within PISO®, an existing process improvement method that harnesses the expertise of system users in redesigning systems. A metric called “warm glow” is trialled, designed to test the level of user acceptance to system change.

Findings

The paper finds that the “warm glow” metric was applied to a number of system redesigns applying the PISO method, to check user opinion of the existing system against the proposed system. It was found that use of the “warm glow” metric does give a measured approach to gauging acceptability. Two possible influences were considered during the study. The first was the Halo effect which suggests an optimal stage in the redesign at which to rate processes in terms of user opinion. Results in this case appeared consistent irrespective of time. The second was the Hawthorn effect which suggests that simply by being “singled out” to redesign the system, user opinions will be positively biased. Findings in this respect were inconclusive. The need is noted for further research into possible effects.

Practical implications

It is likely that such a technique could by used more widely than within the PISO method.

Originality/value

The paper provides a means of testing user acceptance to systems via rating of system processes.
SMS advertising, permission and the consumer: a study
Authors: Bamba Fatim , Barnes Stuart J.
Published: November 2007

Purpose

This study aims to examine the phenomenon of consumers' willingness to give permission to receive short message service (SMS) advertisements. The purpose of this research is threefold: to better understand the phenomenon of consumers' willingness to give permission to receive text message (SMS) advertisements, to provide empirical data that supports our understanding, and to develop and test a basic model of consumers' willingness to give permission to receive SMS advertisements.

Design/methodology/approach

The study utilised a multi‐method research approach with both qualitative and quantitative data – via focus group and scenario‐based survey.

Findings

The results show that even if the relevance of the advertisement is high it does not on its own make consumers give permission; it needs to be combined with the control over opt‐in conditions to assure consumers and gain permission. Regarding brand familiarity, this appears to have little impact on consumers' willingness to give permission to receive SMS advertisements. The opt‐in conditions valued the most are: the possibility to withdraw at any time, personal data disclosure only with consent, and mobile phone operators as a primary advertising filter.

Originality/value

The principal contribution of the paper is in furthering our understanding of the concept of permission as related to the emerging topic of SMS advertising. The paper provides evidence and data triangulation in an area that so far has had little empirical investigation.
The role and impact of business process management in enterprise systems implementation
Authors: Al‐Mudimigh Abdullah S.
Published: November 2007

Purpose

The purpose of this paper is to investigate the role and impact of business process management (BPM) in successful enterprises system (ES) software package implementation.

Design/methodology/approach

A literature review was conducted to understand the critical success factors in successful ES implementation. The review covered numerous published books and articles, and looking at the experiences of several organizations.

Findings

ES is far from being an IT project, and is more of an integrated organizational development approach that changes the way organizations do business, and the way work is done. Consequently, to implement ES successfully, organizations must treat it like a change management project and focus on an integrated approach of BPM.

Originality/value

This paper addresses the role and impact of BPM in successful ES implementation to improve the experience of many organizations that are undertaking or plan to undertake this effort to improve performance, undertake better decision making, and achieve a competitive advantage.
Senior services: exploring nursing home services for community‐based seniors
Authors: Davis Jullet A. , Marino Louis D. , Davis Lenita
Published: November 2007

Purpose

This study aims to examine the extent to which certain organizational characteristics of a nursing home impact its decision to target the community‐based seniors' (CBS) market by offering nursing home services to non‐residents. The study aims to hypothesize that service provision would be greater in not‐for‐profit, innovative nursing homes, those with organizational slack, and those that are chain‐affiliated.

Design/methodology/approach

Data came from the 1999 National Nursing Home Survey. There are 1,075 nursing homes in the sample population. The data were analyzed using logistic regression.

Findings

The results show that for‐profit nursing homes were predisposed to offer these services. However, innovative nursing homes were less likely to offer these services. Finally, homes with slack in the form of physical therapists offered these services, but homes with nurse's aide slack were less likely to offer these services.

Research limitations/implications

The findings support the theoretical propositions that CBS service provision is guided by both customer lifetime value principles and the tenets of relationship marketing. The purpose of establishing a long‐term relationship with a consumer is to achieve long‐term profits. Some nursing homes may be achieving this goal.

Practical implications

The health care system is steadily undergoing changing consumer behavior. Consumers will be more actively engaged in their own service delivery; therefore, providers will have to create innovative methods to meet consumer needs. The provision of services to non‐residents is an important and necessary response to market demands for services. The key for health care providers is to offer greater service diversity.

Originality/value

The paper provides evidence that for‐profit nursing home providers offer more services to non‐residents than not‐for‐profit providers.
Effective and confident communications in the midst of a major crisis
Authors: Moskowitz Howard , Rabino Samuel , Gofman Alex , Moskowitz Daniel
Published: November 2007

Purpose

The purpose of this study is to use an approach that helps the pharma industry develop and structure communications that provide buyers and sellers with a better procedure to drive decisions to buy/sell stocks. Messages related to pharmaceutical companies and their products were collected from many sources.

Design/methodology/approach

An experimental design was employed to evaluate communication concepts in a systematic way.

Findings

The most important finding was that the proclivity to buy/sell individual pharmaceutical stocks responds to varying sets of messages.

Research limitations/implications

The study only covers the pharmaceutical industry.

Practical implications

From a practical stand‐point, the methodology facilitates the design of informative messages for consumers and shareholders within the pharma industry.

Originality/value

The study is unique in that it presents a statistically grounded experimental design evaluating communications messages and personal values that are important for individuals who routinely sell or purchase stocks.
US Navy Studies on Alternative Fuel Sources and Power and Propulsion Methods for Surface Combatants and Amphibious Warfare Ships
Authors: WEBSTER JAMES S. , FIREMAN HOWARD , ALLEN DILLON A. , MACKENNA ADRIAN J. , HOOTMAN JOHN C.
Published: November 2007

The US Navy has been studying the technical and cost impacts associated with the availability and cost of fossil fuel contrasted with nuclear energy alternatives for surface combatants and amphibious warfare ships. Over the past 2 years these efforts have grown in maturity to examine the tactical and strategic implications of our Navy's dependence on fossil fuels from technical, economic, and military perspectives. This paper will present three major topics:

Background research on alternative energy sources.

A survey discussion of current and future power and propulsion system technologies.

An overview of principal Naval Sea Systems Command studies on the integration of alternative power and propulsion system technologies into notional surface combatants, submarines, and amphibious warfare ships.

Given the US Navy's dependence on fossil fuels and the expected increase in cost and reduced availability of fossil fuel, propulsion system investment decisions made today will have a profound impact on the future tactical and strategic roles of the US Navy surface fleet. This paper lays the foundation for providing robust and flexible technology decision opportunities for the Navy's future.
Grounding Considerations for DC and Mixed DC and AC Power Systems
Authors: JACOBSON BORIS , WALKER JOHN
Published: November 2007

This paper treats ground faults in mixed DC and AC systems. Grounding methods affect common‐mode voltage and circulating currents under normal conditions. Ground faults produce fault currents and systemwide offsets throughout the system with respect to ground. During ground fault transients, the aggregate bus‐to‐ground ground capacitance and inductance produce underdamped oscillatory overvoltages. Continuous operation under DC or AC offset affects component selection.
Model‐Based Failure Detection on Nonlinear Systems: Theory and Transition
Authors: DRAKE KIMBERLY J. , CAMPBELL STEPHEN L. , ANDJELKOVIC IVAN , SWEETINGHAM KELLY
Published: November 2007

Failure detection is an active area of Navy research due to its many important applications. Recently, an approach for multi‐model identification and fault detection in the presence of bounded energy noise over finite time intervals has been introduced. This family of algorithms was originally designed to work on linear systems that can be modeled analytically. In this paper, efforts made toward extending this algorithm for fault detection to nonlinear systems along with efforts in testing this family of algorithms on real systems are discussed.
Shipboard Fluid System Diagnostic Indicators Using Non‐Intrusive Load Monitoring
Authors: MITCHELL GREGORY R. , COX ROBERT W. , PARIS JAMES , LEEB STEVEN B.
Published: November 2007

Field studies have demonstrated that it is possible to evaluate the state of many shipboard systems by analyzing the electrical power that is drawn by electromechanical actuators. This paper demonstrates how a device known as a non‐intrusive load monitor (NILM) uses only electrical power data to detect several critical faults in shipboard fluid systems. Using the example of reverse‐osmosis units installed aboard the US Coast Guard's Medium Endurance Cutters, it is shown that the NILM can provide ship's force with a highly reliable real‐time system monitoring capability.
Phylogeny of extant nephilid orb‐weaving spiders (Araneae, Nephilidae): testing morphological and ethological homologies
Authors: Kuntner Matjaž , Coddington Jonathan A. , Hormiga Gustavo
Published: November 2007

The Pantropical spider clade Nephilidae is famous for its extreme sexual size dimorphism, for constructing the largest orb‐webs known, and for unusual sexual behaviors, which include emasculation and extreme polygamy. We synthesize the available data for the generaNephila,Nephilengys,HerenniaandClitaetrato produce the first species level phylogeny of the family. We score 231 characters (197 morphological, 34 behavioral) for 61 taxa: 32 of the 37 known nephilid species plus twoPhonognathaand oneDeliochusspecies, 10 tetragnathid outgroups, nine araneids, and one genus each of Nesticidae, Theridiidae, Theridiosomatidae, Linyphiidae, Pimoidae, Uloboridae and Deinopidae. Four most parsimonious trees resulted, among which successive weighting preferred one ingroup topology. Neither an analysis of an alternative data set based on different morphological interpretations, nor separate analyses of morphology and behavior are superior to the total evidence analysis, which we therefore propose as the working hypothesis of nephilid relationships, and the basis for classification. Ingroup generic relationships are (Clitaetra(Herennia(Nephila,Nephilengys))). DeliochusandPhonognathagroup with Araneidae rather than Nephilidae. Nephilidae is sister to all other araneoids (contramost recent literature). Ethological data, although difficult to obtain and thus frequently missing for rare taxa, are phylogenetically informative. We explore the evolution of selected morphological and behavioral characters, discuss and redefine the homology of palpal sclerites, disprovesemientelegynyin spiders, trace the newly interpreted evolution of the orb web, and show that nephilid genital morphologies coevolve with sexual behaviors and extreme sexual size dimorphism. Phylogenetic interpretations of behavior suggest new insights into spider biology and avenues for future research.

© The Willi Hennig Society 2007.
Three‐dimensional restoration of original sedimentary geometries in deformed basin fill, onshore Brunei Darussalam, NW Borneo
Authors: Back S. , Strozyk F. , Kukla P. A. , Lambiase J. J.
Published: November 2007

The western flank of the Jerudong Anticline, onshore Brunei Darussalam, provides a rare opportunity to analyse the base of a major Miocene mud‐rich delta in outcrop, including kilometre‐scale prograding clinoforms, delta‐front turbidites and large‐scale syndepositional faults. The lateral continuation of this system in the subsurface of the Belait Syncline is documented on two‐dimensional (2D) reflection seismic data and wireline logs. In order to link geological observations at surface with corresponding geophysical subsurface signatures, we constructed a combined, quantitative 3D surface–subsurface model of onshore Brunei Darussalam. This 3D model is used to analyse and discuss the relation between field geology and geophysical subsurface interpretation, and provides the base for a quantitative kinematic restoration of the Miocene Belait delta to its original shape before folding. Final decompaction of the balanced rock volume allows the reconstruction of the palaeo‐relief of a series of Miocene clinoforms, indicating a close relation between delta‐lobe activity, clinoform morphology and the generation of delta‐front turbidites.
Waldenström macroglobulinaemia and IgM monoclonal gammopathy of undetermined significance: emerging understanding of a potential precursor condition
Authors: McMaster Mary L. , Caporaso Neil
Published: November 2007

Previously thought to be best described as a plasma cell disorder, Waldenström macroglobulinaemia (WM) is now understood to be a distinct clinicobiological entity. WM shares B‐cell origin and certain other features with both chronic lymphocytic leukaemia (CLL) and multiple myeloma (MM). WM and CLL arise from B‐cells at discrete stages in their maturation process, and MM arises from B‐cells that have fully differentiated into plasma cells. While MM has a well‐known precursor condition, monoclonal gammopathy of undetermined significance (MGUS), CLL and WM may also have associated precursor states, monoclonal B‐cell lymphocytosis (MBL) and IgM MGUS, respectively. This review explores the features that link or distinguish these haematolymphoid malignancies, with special attention to emerging data regarding IgM MGUS and its unique relationship to WM, and identifies important gaps in our understanding of the putative precursor conditions, MBL and IgM MGUS.
The biological and clinical relationship between CD5+23+ monoclonal B‐cell lymphocytosis and chronic lymphocytic leukaemia
Authors: Rawstron Andy C. , Bennett Fiona , Hillmen Peter
Published: November 2007

A CD5+23+ monoclonal B‐cell population is detectable in approximately 3% of the general adult population. The phenotype of the monoclonal CD5+23+ B cells is identical to chronic lymphocytic leukaemia (CLL) with respect to a large number of proteins in addition to the standard diagnostic markers used to identify CLL. Studies in CLL families and direct assessment of genetic features indicate a close biological association between indolent CLL and the CLL‐phenotype cells detected in individuals with a normal blood count. Patients with a CLL‐phenotype monoclonal B‐cell lymphocytosis (MBL) often have increasing CLL cell counts with time and some progress to a stage requiring treatment. Analysis of intraclonal variation in the immunoglobulin heavy chain gene suggests a process of clonal diversification rather than clonal selection in the early stages of disease progression. CLL‐phenotype MBL is detectable in approximately 10% of cases referred for investigation of a lymphocytosis and future studies should be directed towards the detection of factors which identify MBL patients at risk of disease progression.
Dynamics of cell cycle phase perturbations by trabectedin (ET‐743) in nucleotide excision repair (NER)‐deficient and NER‐proficient cells, unravelled by a novel mathematical simulation approach
Authors: Tavecchio M. , Natoli C. , Ubezio P. , Erba E. , D’Incalci M.
Published: November 2007

Abstract.  Objectives: Trabectedin (ET‐743, Yondelis®) is a natural marine product, with antitumour activity, currently in phase II/III clinical trials. Previous studies have shown that cells hypersensitive to ultraviolet (UV)‐rays because of nucleotide excision repair (NER) deficiency, were resistant to trabectedin. The purpose of this study was to investigate whether this resistance was associated with different drug‐induced cell cycle perturbations. Materials and Methods: An isogenic NER‐proficient cellular system (CHO‐AA8) and a NER‐deficient one (CHO‐UV‐96), lacking functional ERCC‐1, were studied. Flow cytometric assays showed progressive accumulation of cells in G2 + M phase in NER‐proficient but not in NER‐deficient cells. Applying a computer simulation method, we realized that the dynamics of the cell cycle perturbations in all phases were complex. Results: Cells exposed to trabectedin during G1 and G2 + M first experienced a G1 block, while those exposed in S phase were delayed in S and G2 + M phases but eventually divided. In the presence of functional NER, exit from the G1 block was faster; then, cells progressed slowly through S phase and were subsequently blocked in G2 + M phase. This G2 + M processing of trabectedin‐induced damage in NER‐proficient cells was unable to restore cell cycling, suggesting a difficulty in repairing the damage. Conclusions: This might be due either to important damage left unrepaired by previous G1 repair, or that NER activity itself caused DNA damage, or both. We speculate that in UV‐96 cells repair mechanisms other than NER are activated both in G1 and G2 + M phases.
Akt is transferred to the nucleus of cells treated with apoptin, and it participates in apoptin‐induced cell death
Authors: Maddika S. , Bay G. H. , Kroczak T. J. , Ande S. R. , Maddika S. , Wiechec E. , Gibson S. B. , Los M.
Published: November 2007

Abstract.  Objectives: The phosphatidylinositol 3‐kinase (PI3‐K)/Akt pathway is well known for the regulation of cell survival, proliferation, and some metabolic routes. Meterials and Methods: In this study, we document a novel role for the PI3‐K/Akt pathway during cell death induced by apoptin, a tumour‐selective inducer of apoptosis. Results: We show for the first time that apoptin interacts with the p85 regulatory subunit, leading to constitutive activation of PI3‐K. The inhibition of PI3‐K activation either by chemical inhibitors or by genetic approaches severely impairs cell death induced by apoptin. Downstream of PI3‐K, Akt is activated and translocated to the nucleus together with apoptin. Direct interaction between apoptin and Akt is documented. Co‐expression of nuclear Akt significantly potentiates cell death induced by apoptin. Thus, apoptin‐facilitated nuclear Akt, in contrast to when in its cytoplasmic pool, appears to be a positive regulator, rather than repressor of apoptosis. Conclusions: Our observations indicate that PI3‐K/Akt pathways have a dual role in both survival and cell death processes depending on the stimulus. Nuclear Akt acts as apoptosis stimulator rather than as a repressor, as it likely gains access to a new set of substrates in the nucleus. The implicated link between survival and cell death pathways during apoptosis opens new pharmacological opportunities to modulate apoptosis in cancer, for example through the manipulation of Akt's cellular localization.
Capacitative calcium entry and proliferation of human osteoblast‐like MG‐63 cells
Authors: Labelle D. , Jumarie C. , Moreau R.
Published: November 2007

Abstract.  Adult bone tissue is continuously being remodelled and bone mass is maintained by a balance between osteoclastic bone resorption and osteoblastic bone formation. Alteration of osteoblastic cell proliferation may account in part for lack of balance between these two processes in bone loss of osteoporosis. There is calcium (Ca2+) control in numerous cellular functions; however, involvement of capacitative Ca2+ entry (CCE) in proliferation of bone cells is less well investigated. Objectives: The study described here was aimed to investigate roles of CCE in the proliferation of osteoblast‐like MG‐63 cells. Meterials and Methods: Pharmacological characterizations of CCE were undertaken in parallel, with evaluation of the expression of transient receptor potential canonical (TRPC) channels and of cell proliferation. Results: Intracellular Ca2+ store depletion by thapsigargin induced CCE in MG‐63 cells; this was characterized by a rapid transient increase of intracellular Ca2+ followed by significant CCE, induced by conditions that stimulated cell proliferation, namely serum and platelet‐derived growth factor. Inhibitors of store‐operated Ca2+ channels (2‐APB and SKF‐96365) prevented CCE, while voltage‐dependent Ca2+ channel blockers had no effect. Expression of various TRPC channels was shown in the cells, some having been shown to be responsible for CCE. Voltage‐dependent Ca2+ channel blockers had no effect on osteoblast proliferation while thapsigargin, 2‐APB and SKF‐96395, inhibited it. Cell cycle analysis showed that 2‐APB and SKF‐96395 lengthen the S and G2/M phases, which would account for the reduction in cell proliferation. Conclusions: Our results indicate that CCE, likely attributed to the activation of TRPCs, might be the main route for Ca2+ influx involved in osteoblast proliferation.
Role of the platelet‐activating factor and its receptor in the proliferative regulation of bovine ovarian granulosa cells
Authors: Viergutz T. , Löhrke B.
Published: November 2007

Abstract.  Proliferation of granulosa cells and their withdrawal from the cell cycle may regulate follicular ovulation. Antagonists of platelet‐activating factor (PAF) and its receptor (PAFr) inhibit follicle rupture. Objectives: Thus, PAF and PAFr may be involved in proliferative regulation of granulosa cells; however, expression of PAFr in these cells is unknown. Materials and Methods: The aim of this study was to investigate the presence of PAFr and the effect of PAF on proliferation of cultured bovine granulosa cells using real‐time polymerase chain reaction to assay steady‐state level of mRNA, immunocytochemistry to quantify PAFr protein and proliferating cell nuclear antigen protein by flow cytometry. Results: We found that granulosa cells express PAFr transcripts and protein. PAF presence did not change the concentration of PAFr mRNA or PAFr protein. Granulosa cells responded to PAF doses of 10 and 50 nm with increasing proportions of cells entering G0/G1 phase, as well as a significant expansion of total cell numbers. Rise in G0/G1‐phase cells was accompanied by a decline in proliferating cell nuclear antigen protein expression, and these effects could be suspended by simultaneous PAFr blockage. The results provide clear evidence for expression of PAFr in bovine granulosa cells and its functional involvement in PAF/PAFr‐mediated stimulation of cell recruitment. Conclusions: PAF antagonists are suggested to disturb this regulative activity of PAF and to contribute in this way to blockage of ovulation.
Bruton's tyrosine kinase expression and activity in X-linked agammaglobulinaemia (XLA): the use of protein analysis as a diagnostic indicator of XLA
Authors: Gaspar H B , Lester T , Levinsky R J , Kinnon C
Published: November 2007

Mutations in the Bruton's tyrosine kinase (BTK) gene result in XLA. Despite the large numbers of BTK mutations reported, no correlation can be made between the clinical phenotype and the gene defects. Analysis of Btk protein expression and activity in individuals with XLA was performed to characterize the relationship between a particular mutation, the resultant Btk protein and the clinical phenotype. In most patients studied, including those with atypical phenotypes, there was complete absence of protein expression and activity. Furthermore, in two undiagnosed individuals with a clinical phenotype suggestive of XLA, lack of protein expression was used to confirm an abnormality in Btk. These results underline the importance of protein analysis prior to speculating on protein structure and function based on the gene mutation. Lack of Btk expression in atypical phenotypes suggests that there is redundancy in B lymphocyte signalling such that alternative signalling molecules, or mechanisms, can compensate for the lack of Btk. We also suggest that analysis of Btk expression can be used as an indicator of XLA. These rapid assays may be used to screen a wider spectrum of individuals with humoral immunodeficiency in order to characterize fully the extent of Btk deficiency.
Raised water temperature lowers diversity of hyporheic aquatic hyphomycetes
Authors: BÄRLOCHER FELIX , SEENA SAHADEVAN , WILSON KEVIN P. , DUDLEY WILLIAMS D.
Published: November 2007

1. The hyporheic zone of a permanent first‐order stream was divided into a treatment and a control section using a 1 m deep sheet‐metal barrier. During a 4‐month pre‐treatment period, water temperatures in two transects of the two sections were not different. Upon heating, the water temperature in the treatment transect increased by an average of 4.3 °C over values in the control transect.

2. Eleven bimonthly core samples were taken from a treatment and a control transect, and recovered CPOM was classified as twigs, wood, grass, roots, cedar and deciduous leaves.

3. In both transects, twigs were the most common and deciduous leaves the least common substrates. The number of leaf fragments declined significantly in the heat‐treated transect.

4. Diversity and frequencies of occurrence of aquatic hyphomycetes were highest on leaves and lowest on grass and wood. On leaves, their frequency of occurrence was higher in control than in treatment samples.

5. Preliminary results with amplified and cloned 18S DNA sequences revealed many fungal taxa with high affinities to Basidiomycota, particularly to Limnoperdon incarnatum.

6. By itself, higher water temperature due to global warming is likely to lower the availability of substrates for, and therefore the occurrence of, aquatic hyphomycetes.
The potential role of waterbirds in dispersing invertebrates and plants in arid Australia
Authors: GREEN A. J. , JENKINS K. M. , BELL D. , MORRIS P. J. , KINGSFORD R. T.
Published: November 2007

1. The role of waterbirds as vectors of plants and invertebrates within and between arid‐zone wetlands is poorly understood. We present the first detailed study of passive dispersal by nomadic birds in Australasia. We investigated the numbers and types of invertebrate and plant propagules within freshly collected faecal samples as well as their viability. We compared dispersal among Grey Teal (Anas gracilis), Eurasian Coot (Fulica atra) and Black Swan (Cygnus atratus) in the Macquarie Marshes, a complex of temporary to semi‐permanent wetlands in New South Wales.

2. When faecal samples (n = 60) were inundated in the laboratory and monitored over 3 weeks, ciliates (75% of samples), nematodes (22%), ostracods (13%) and rotifers (5%) were recorded, with higher taxon richness in coot samples. Faecal samples (n = 71) were also sieved to quantify intact propagules, and ostracod eggs (70% of samples), large branchiopod eggs (31%) and bryozoan statoblasts (31%) were the most abundant invertebrates. Diaspores of 19 plant taxa were recorded, 14 of which were germinated in the laboratory or shown to be viable at the end of germination trials. The abundance and diversity of invertebrate propagules was highest in coot samples, whereas the abundance and diversity of diaspores was highest in teal samples.

3. One Australian Pelican (Pelecanus conspicillatus) sample was obtained and found to contain more taxa and far more propagules than any sample from other waterbirds, suggesting that piscivorous birds might have an important role in the indirect dispersal of propagules ingested by fish.

4. Our results support a role for birds in explaining the distributions of cosmopolitan plant genera such as Lemna, Typha, Myriophyllum and Nitella. The alien plants Ranunculus sceleratus, Medicago polymorpha and Polygonum arenastrum were recorded, demonstrating the potential role of waterfowl in the spread of exotic species. As the frequency and duration of flooding of arid‐zone wetlands decreases owing to human activities, the importance of waterbirds in facilitating recolonisation of temporary wetlands is likely to increase.
Changes in feeding niche widths of perch and roach following biomanipulation, revealed by stable isotope analysis
Authors: SYVÄRANTA JARI , JONES ROGER I.
Published: November 2007

1. We made an empirical test of a recent proposal that feeding niche widths might be determined as variance of stable isotope values. We determined δ13C and δ15N values of perch (Perca fluviatilis), roach (Rutilus rutilus) and their prey from a biomanipulated lake, when the mass removal of fish led to reduced inter‐ and intra‐specific competition and increases in zooplankton abundance and body size.

2. After the first fish removals, both perch and roach mean δ13C values decreased and mean δ15N values increased, indicating a greater diet contribution from pelagic sources.

3. Variances of both δ13C and δ15N values first increased in both fish populations, indicating a wider food spectrum and expanded feeding niche width following reduced fish abundances. Observed changes were greater for the perch population than for roach.

4. In 2006, the perch population abruptly changed its diet so that most individuals were primarily consuming the abundant young‐of‐the‐year fish, and this was reflected in significantly reduced variances of both δ13C and δ15N values.

5. We conclude that isotopic variance can indeed reflect changes in feeding niche width and offers a promising way to study such general ecological concepts.