bluuebunny/crossref_metadata_2025 huggingface dataset:
The tax avoidance industry: accountancy firms on the make
Authors: Sikka Prem , Willmott Hugh
Published: October 2013

Purpose

– The paper aims to examine the involvement of global accountancy firms in devising and selling tax avoidance schemes euphemistically marketed as “tax planning”.

Design/methodology/approach

– The study draws upon a range of secondary sources, including legal cases and government reports, to demonstrate how “tax planning” involves “wilful blindness” to complicity in dubious and sometimes fraudulent activity.

Findings

– The study reveals in detail the construction and promotion of elaborate tax avoidance schemes by big accounting firms. It casts doubt upon the “business culture” that has become established in these firms.

Research limitations/implications

– The study relies upon secondary sources. Subject to gaining adequate access to the big accounting firms, research based upon close-up investigation of “tax planning” would further illuminate such practices.

Practical implications

– The study shows how normalised and institutionalised “tax planning” schemes have become in the big four accounting firms. It suggests that such schemes require closer scrutiny if payments of tax are to be made as intended, and thereby provide the revenues required to maintain public services such as education, health and pensions.

Social implications

– The study informs a debate about the payment of taxes and the role of big accounting firms in creating aggressive tax avoidance schemes. It questions the appropriateness and adequacy of private regulation of these firms and so contributes to a public debate on the tax contribution of comparatively powerful and privileged parties.

Originality/value

– The study “blows the whistle” on the role of big accounting firms in devising schemes that reduce the “tax take” on business and thereby reduces the revenues required to provide and maintain public services.
Persuasion, marketing communication, and the metaphor of magic
Authors: Miles Chris
Published: October 2013

Purpose

– This paper aims to investigate the significance of academic accusations of magical practice towards marketing communication, asking what might motivate such accusations and what meaning they have for marketing's relationship with persuasion.

Design/methodology/approach

– The paper examines the ways in which four distinguished scholars (Raymond Williams, Judith Williamson, Sut Jhally, and Stephen Brown) have accused marketing of either sharing its transformative power with the social effect of magic or in some way offering a metaphorical parallel with the manner in which magic works to cast a glamour over the “reality” of the world. The paper outlines a rhetorical understanding of magic and uses it to construct a reading of these accusations which focuses around a discomfort with the pursuit of persuasion. The analysis is then extended to contemporary marketing theory, particularly the communicative aspects of service-dominant logic and the broader service perspective.

Findings

– The argument is advanced that understandings of marketing as “magical” are largely dependent upon a prejudicial view of the role of persuasion and rhetorical technique in mass media marketing communication. The paper demonstrates that this view of persuasion has also become manifest in the contemporary service perspective and limits the “dialogue” approach to marketing communication.

Originality/value

– The paper warns against the counter-productive demonisation of persuasion in contemporary marketing theory and seeks to highlight the manner in which accusations of magic have been used to deflect clear debate around the place of persuasion in marketing communication.
Through the megacrisis: the passage to global maturity
Authors: Halal William
Published: October 2013

Purpose

– The paper aims to give an evolutionary perspective and “collective intelligence” methods to help understand how the world could make the passage through today's “global megacrisis” – the intersection of climate change, peak oil, financial instability, and other threats – reaching a critical point as industrialization doubles over the next decade.

Design/methodology/approach

– An online survey is used to assess attitudes toward four scenarios defining the range of possible outcomes of the global megacrisis, and an improved Delphi method estimates when emerging technologies are likely to enter mainstream use.

Findings

– The survey shows that people think there is a strong likelihood these trends will cause major global disasters or a collapse of civilization in large parts of the globe. Macro-forecasts of the Technology Revolution suggest that the rise of e-commerce, green business, climate control, alternative energy, artificial intelligence, and other technological advances are likely to move the world to a more sophisticated level of development about 2020.

Research limitations/implications

– Trend analysis and “collective intelligence” methods, such as attitude surveys and Delphi studies, involve some degree of uncertainty

Practical implications

– Results clarify how that today's global threats are part of a broader evolutionary passage to an advanced global order.

Originality/value

– The evolutionary perspective is an original approach to global affairs, and the forecasts are from what may possibly be the best forecasting system available.
Climate change, vulnerability and adaptation experiences of farmers in Al-Suwayq Wilayat, Sultanate of Oman
Authors: S. Choudri Bheemanagoud , Al-Busaidi Ahmed , Ahmed Mushtaque
Published: October 2013

Purpose

– The purpose of this paper is to give policy makers, professionals and researchers in Sultanate of Oman and in the region an understanding of the impacts of climate change (CC) related to agriculture and offer farming communities a basis for developing adaptation strategies. It is important to clearly understand and realize what is happening at the community level, because farming communities are the most climate vulnerable groups in this region. The information generated from this study is expected to be used by stakeholders, particularly the Omani Ministry of Agriculture and Fisheries, to address issues related to CC and its variability in areas of similar agro-climatic conditions.

Design/methodology/approach

– Primary data from the study site were collected through structured interview, interviews with community leaders, and field observation. The participatory rural appraisal method was applied to gather information on perception and awareness of CC, vulnerability, adaptation measures of local farmers and communities to minimize such impacts. The focused group discussions approach was used to understand the attitudes, perceptions and existing practices.

Findings

– The analysis of primary data and the perception of the local people indicated that a shift in the sowing period has occurred from July to the end of September. This shift appears to be in response to the shortening of rainfall period and increased frequency of drought. A combination of adaptation strategies are in place, such as proper timing of agricultural operations and crop diversification, changing planting dates, the use of crop varieties, the use of increased water and soil conservation measures and diversifying from farm to non-farm activities.

Originality/value

– This paper provides valuable inputs for policy makers, managers at the Ministry of Agriculture and Fisheries, researchers and other stakeholders on issues related to CC impacts on agriculture and its management through appropriate adaptation strategies in Oman and the region.
Online reviews of short-term visits: exploring sense of place
Authors: Afonso Dias Joana , Perdigão Ribeiro Filipa , Correia Antónia
Published: October 2013

Purpose

– This paper aims to explore the phenomenon of online vacation rentals (OVRs) (a new source of e-business travel growth) and how the concept of sense of place is presented by tourists' online reviews.

Design/methodology/approach

– The initial assumption for this exploratory study is that OVRs bring both material and intangible advantages to the individual consumer and to the community of homeowners. Using a qualitative approach, within the conceptual framework of a sense of place, multidimensional meanings presented by tourists' online reviews of their travel experience and home rentals were explored.

Findings

– The findings point to a sense of place constructed through affordances of place, home and a functional sense of place. They seem to indicate that these testimonials come from a close-knit virtual community; although the site is open to all, it is primarily used by British-to-British. The data reveal neither any salient expression of social interaction between these tourists and the local community nor any references to the cultural context, thus pointing to the dimensions of security and familiarity and to the absence of any travelling-to-learn motivation.

Research limitations/implications

– It remains unclear whether sense of place, as defined here, is the outcome of the limitations induced by the channel and textual genre. Future research on this virtual community, via interviews and questionnaires, could clarify this question.

Originality/value

– The analysis of this new form of tourism and the innovative design of this research, based on textual analysis of free elicited data, are the main contributions of this paper.
Existential authenticity in cultural restaurant experiences in Victoria Falls, Zimbabwe: a netnographic analysis
Authors: Mkono Muchazondida
Published: October 2013

Purpose

– The purpose of this paper is to explore how tourists negotiate existential/experiential authenticity in cultural restaurant experiences as represented in their online reviews.

Design/methodology/approach

– The paper uses netnography, a relatively novel web-based method, to examine the phenomenon of existential authenticity. Post-visit online reviews were analyzed to glean meanings and insights into tourists' lived experiences in Victoria Falls restaurants.

Findings

– The analysis illustrates how the experience of existential authenticity is at the centre of tourist's recollections and more importantly, how it is a highly internalized, individual process. There is a strong suggestion in the tourists' reviews however that the totality of the experience is more important than its individual components; that a hedonistic search for “fun” characterizes the tourists' quest in tourism. Very little emphasis is placed on the authenticity of cultural objects, suggesting that existential authenticity may be more important in this context than objectivist authenticity.

Practical implications

– First, the emphasis on the “total experience” highlights the importance of thinking beyond the food on the plate. Second, tourists' reference to having been “pleasantly surprised” should spur restaurateurs to indulge their creative abilities; to give tourists unexpected add-ons. Restaurants that are nonconformist, original, or unusual are likely to excite international travelers. Third, the importance of collective authenticity is well illustrated: tourists enjoy “sociality”. This means restaurant marketing collateral needs to reflect the social interaction concomitant to the experience. Finally, most tourists appreciate performative experiences, thus practitioners might need to offer more interactive rather than passive service consumption.

Originality/value

– The study provides insights into a previously unresearched context using a nontraditional data collection method.
Important factors for success in hospital BPR project phases
Authors: Carmo Caccia-Bava Mariado , C.K. Guimaraes Valerie , Guimaraes Tor
Published: October 2013

Purpose

– Business process reengineering (BPR) is touted in the literature as the dramatic improvements necessary for competitiveness, but in practice there are many unsuccessful cases. A more systematic and rigorous factor-assessment deemed important to each BPR phase and overall project success is needed. This paper aims to assess the extent to which proposed success factors in a hospital contribute to each BPR phase's success.

Design/methodology/approach

– Based on the relevant literature, desirable results from each project phase were defined. Overall project success was defined as the benefits hospital managers derive from BPR according to manager opinions. A total of 192 hospital administrators shared their last BPR experience, where changes were operational for at least one year.

Findings

– Recommendations are made for hospital managers to focus attention and resources on factors important to BPR success. Hospital managers are not emphasizing the most important activities and tasks recommended in the BPR literature, such as changes to customer/market related business processes, every business activity's value-added element and applying the right innovative technology. Based on the whole findings, top managers should not engage BPR before ensuring that important success factors are present.

Originality/value

– While many researchers identified and/or tested factors important to BPR success, this is the first study to explore BPR success factors' importance to each project phase, from inception to overall project success assessment phase.
Analysis of BALIS interlibrary loan service management
Authors: Wang Qian , Han Yu
Published: October 2013

Purpose

– The purpose of this paper is to review and assess the first five years of BALIS interlibrary loan service and propose directions for future service development.

Design/methodology/approach

– The authors use a case study approach to review the consortium's service offerings and clientele, assess challenges encountered in the first few years of service, propose service improvements, and make recommendations for the development of future strategic alliances.

Findings

– There are some shortcomings of the system that limit the expansion of interlibrary loan services such as the low satisfaction rate and the high shipping costs.

Originality/value

– This paper updates an earlier study of BALIS ILL services published in 2011.
Transition of buyer-supplier relationships in Japan
Authors: Kawai Takaharu , Sakaguchi Junya , Shimizu Nobumasa
Published: October 2013

Purpose

– The paper aims to describe the changes in buyer-supplier relationships among Japanese companies at the early 2000s, focusing on two critical features; long-term relationships and information sharing. In particular, the paper investigates the relationship between benefits from information-sharing activities within buyer-supplier relationships and the stability of these relationships.

Design/methodology/approach

– The paper develops a questionnaire based on prior research related to Japanese companies and undertakes a questionnaire survey of 353 Japanese manufacturing companies (which belong to the machinery, electrical/electronics, transportation equipment, and precision industries) in 2002.

Findings

– Although Japanese companies have been considered to have close relationships with their partners, the paper finds only a small proportion of buyers were willing to share sensitive information with their suppliers and/or expected to continue long-term relationships with them. In addition, an examination of factors relating to buyers' performance shows that receiving benefits from inter-organizational information-sharing activities (attending suppliers' meetings, sending engineers to suppliers, and proposing cost saving ideas) could affect buyers' incentives to sustain long-term relationships with their suppliers.

Originality/value

– The paper provides empirical evidence of the changing nature of the buyer-supplier relationship in Japanese manufacturing companies. Specifically, the main contribution of this research is to provide empirical evidence indicating that the benefit from buyer-supplier relationships has an effect on the governance structure of these relationships.
Complexity in the tax law and reported earnings: cost deduction in the Portuguese fiscal system
Authors: Martins António
Published: October 2013

Purpose

– The purpose of this paper is the analysis of some important clauses inserted in the Portuguese corporate income tax (CIT) code and how they can be a source of divergence between reported earnings and taxable income. Additionally, the paper also discusses if these clauses are a source of management flexibility in reporting earnings, even if it means paying higher taxes.

Design/methodology/approach

– The approach taken in this paper is based on a branch of legal research methodology. The paper uses applied legal research, exploring two avenues. One is based on the recognition that it is usually not possible to arrive at the correct interpretation of the law only by pure deductive reasoning, because hard cases' outcomes tend to form a body of jurisprudence that affects the application of legal rules. Verbal interpretation and manipulation of law usually give rise to contradictory outcomes from apparently identical situations. The approach is also based on macro tax data, in order to present some empirical evidence of hypothesized management behavior.

Findings

– The paper finds that ambiguity in CIT laws induces a type of management behaviour characterised by minimizing tax liabilities estimates. Portuguese corporate tax returns show an improbable low level of adjustments related to clauses where flexibility in the timing of cost deduction is an option.

Originality/value

– The paper adds to the body of literature that analyses the relation between the level of ambiguity and uncertainty in tax laws and its impact on managers' decisions, particularly about reported income, and presents some supportive evidence of the hypothesized behaviour. It is useful for managers, tax authorities and tax courts, by discussing the relation between the nature of tax clauses and management behaviour.
The role of causal maps in intellectual capital measurement and management
Authors: Montemari Marco , Nielsen Christian
Published: October 2013

Purpose

– The purpose of this paper is to investigate the measurement and the management of the dynamic aspects of intellectual capital through the use of causal mapping.

Design/methodology/approach

– The paper details the methods utilized in a single in-depth case study of a network-based business model.

Findings

– The paper illustrates how causal mapping can be used to understand how intellectual capital really works in the specific business context in which it is deployed. Moreover, exploiting the causal map as a platform for extracting a set of indicators can provide information on the length of the lag and the persistence of the effects of managerial actions. In addition, it can signal when and how to refine and update the causal map. The combination of these factors can potentially support the dynamic measurement and management of intellectual capital.

Research limitations/implications

– The paper presented has two main limitations. First, the use of a single case study to provide in-depth and rich data limits the generalizability of the observations. Second, the proposed approach has not been implemented in practice. Future research opportunities include interventionist-type case studies that put the causal mapping approach into practice.

Practical implications

– The paper highlights the need to build causal maps to enhance the measurement and management of intellectual capital, which is dynamic in nature. As a consequence, this tool can be useful for monitoring the intangibles of companies and networks and to better understand the contribution their intellectual capital makes to the value creation process.

Originality/value

– The paper openly questions the measurement of the fluid and dynamic aspects of intellectual capital. It proposes a tool for governing these aspects and it suggests that even the existing intellectual capital measurement systems can improve their usefulness by including these dimensions. So, a shift in intellectual capital measurement is prescribed.
Intellectual capital investments: evidence from panel VAR analysis
Authors: Naidenova Iuliia , Parshakov Petr
Published: October 2013

Purpose

– Investments in intellectual capital (IC) are often linked to competitive advantages that improve economic profit and increase the value of a company. However, this effect is reciprocal: companies that generate higher cash flow can invest more in IC. The purpose of this paper is to analyze a dynamic relationship between IC components and economic profit, with a special emphasis on industry specific effects in pharmaceutical, retail, steel, telecommunications, and service sectors.

Design/methodology/approach

– Panel vector autoregression was used to deal with the mutual influence of IC components, the lag effect, and heterogeneity. The data were taken from Compustat database and covers the period from 2001 to 2010.

Findings

– The paper proves that there is interaction between investments in the IC components and company performance. However, there are sectoral differences: there is a positive impact of economic profit on human capital in retail; in the steel industry a mutual influence is revealed. Moreover, interaction between different IC components is detected in telecommunication and steel industries.

Originality/value

– This is the first study to present clear evidence of the effects of performance on IC investment decisions. The time lag in the effects of IC investments was estimated and compared for different industries. On the methodological side, the paper presents a rather simple method capable of yielding results consistent with other studies and yet rich enough to be applied to an analysis of sectoral differences in dynamic IC investment decisions.
Organizational change and the psychological contract
Authors: van der Smissen Sjoerd , Schalk René , Freese Charissa
Published: October 2013

Purpose

– This study aims to examine how organizational change and attitude towards change affects the fulfillment of the psychological contract. The influence of type of change, impact of change, former change experiences and frequency of change on fulfillment of the psychological contract is assessed, as well as the influence on the employee's attitude towards change.

Design/methodology/approach

– Regression analyses were carried out to test the effects of the change antecedents and the attitude towards change on the fulfillment of the psychological contract and to test the effects of the change determinants on the attitude towards change. The data used in this study are from 161 respondents working for different organizations who completed an online questionnaire.

Findings

– The results show that type of change, impact and former experience with organizational change influence attitude towards change. With respect to the fulfillment of the psychological contract, only frequency, former experiences and the attitude towards change had an impact.

Research limitations/implications

– A limitation is the cross-sectional design of the study. A recommendation for future research is to further explore the results by using case studies or longitudinal research.

Practical implications

– This study contributes to managers', HR professionals' and change professionals' understanding of the change factors that have the highest impact for employees.

Originality/value

– This study highlights the effects of organizational changes on the psychological contract and includes the role of attitude towards change. Empirical research in this area is scarce.
Measuring the status and alignment of maintenance and manufacturing strategies – the development of a new model and diagnostic tool
Authors: Robson Kenneth , MacIntyre John , Trimble Robert
Published: October 2013

Purpose

– The purpose of this paper is to outline the development of a new conceptual model and the associated diagnostic tool which can measure the status of maintenance and manufacturing strategies and how well they are linked together.

Design/methodology/approach

– The new model was developed in two stages. First, a conceptual framework was produced and then a holistic diagram. From this theoretical model a diagnostic tool was generated. This tool was then verified and tested during an empirical research phase which produced four extensive and detailed case studies. A brief overview of one of the case studies is provided in this paper.

Findings

– It was found that the conceptual model provided an accurate representation of the strategic processes and links which should exist in a manufacturing plant. Moreover the diagnostic tool proved a valid and reliable instrument to measure and display this information.

Research limitations/implications

– The diagnostic tool provides a snapshot of the status of manufacturing and maintenance strategies which then can be used to benchmark improvements over time. When required the individual questions from the questionnaire can be reverse engineered to provide detailed information for senior managers to carry out corrective action.

Practical implications

– The diagnostic tool provides a snapshot of the status of manufacturing and maintenance strategies and furthermore by reverse engineering the individual questions from the questionnaire can provide detailed information for senior managers guiding them towards the key areas where corrective action is needed.

Originality/value

– This theoretical and empirical research closes a gap in the literature relating to the linkage between maintenance and manufacturing strategies. It does so by providing a unique and holistic representation of the strategic processes and links which should exist within a manufacturing plant. Moreover the diagnostic tool produced from the model is a convenient audit facility which enables companies to move towards functional coherence.
Multi-owned developments: a life cycle review of a developing research area
Authors: Renae Johnston Nicole , Reid Sacha
Published: October 2013

Purpose

– The purpose of this paper is to highlight the international significance of multi-owned developments (MODs), present an MOD life cycle conceptual model and review the range of identified peer-reviewed empirical research papers.

Design/methodology/approach

– The paper utilises an exploratory qualitative methodology to collate and analyse literature focusing on MODs. From the 403 research papers identified 96 peer-reviewed empirical research papers specific to MODs were examined. A MOD life cycle model has been conceptualised to facilitate a content analysis of the reviewed papers.

Findings

– The findings of this paper highlights the gaps in knowledge pertinent to MODs and outlines avenues for future research that argues for the need to develop a more holistic and multi-disciplinary research approach.

Research limitations/implications

– The research is based on reviewing published papers as identified using specific search terms.

Originality/value

– The paper makes an important and innovative contribution to the body of knowledge by developing a MOD life cycle model and identifying the range and scope of peer-reviewed empirical research literature published on MODs. Understanding the MOD life cycle phases and the gaps in the literature can enable academics from a multitude of disciplines to enhance this field of inquiry in order to better understand this emergent property type.
The cost of land title formalisation in Ghana
Authors: Gyau Baffour Awuah Kwasi , Nikoi Hammond Felix , Elizabeth Lamond Jessica
Published: October 2013

Purpose

– The purpose of this paper is to assess cost of land title formalisation in Ghana from the standpoint of individual land/property owners with the view to suggesting a cost-effective means for title formalisation in the country.

Design/methodology/approach

– The paper adopts a quantitative research approach with mainly questionnaire instruments to obtain data from real estate valuers, land agents and lawyers in Accra, Ghana's capital city.

Findings

– Consistent with the literature, the paper found that title formalisation cost is high with extensive time lag. A substantial portion of the cost emanates from commuting cost for follow-ups to expedite action on title formalisation activities, cost of time lag and unofficial and professional fees for facilitation of title formalisation activities.

Practical implications

– For land title formalisation to contribute to socio-economic development of Ghana and other developing countries, there is a need for effective and efficient land title formalisation regime to reduce excessive time lag and monetary cost for title formalisation.

Originality/value

– Few studies have examined the extent of title formalisation cost in sub-Saharan Africa. Most of these studies tend to overlook several indirect costs and give misleading cost reportage or focus on social cost. The study analyses land title formalisation cost from individual land/property owners’ standpoint. The paper incorporates indirect costs and gives an idea as to the cost trend. Being first of its kind, the study presents a new dimension to the assessment of land title formalisation cost in Ghana for policy formulation and practice.
An effective mediation strategy to minimize the impact of change
Authors: Roberts Terry
Published: October 2013

Purpose

– The purpose of this article is to outline the way in which internal mediation has been rolled out to support the successful merger of three NHS (National Health Service) Trusts in London.

Design/methodology/approach

– Based on the success of internal mediation as a method of managing and minimizing conflict in the workplace at other NHS Trusts, Barts Health NHS Trust recognized the potential of internal mediation to monitor, manage and minimize conflict and associated disruption in the workplace. Recognizing the benefits of attracting a multidisciplinary team of mediators and securing the backing of line managers to support the approach has put in place a bid for the funding of training for 140 mediators across the new Trust's five sites.

Findings

– The introduction of internal mediation has contributed to a significant decrease in legal expenditure and the number of formal disciplinary cases, which has consequently reduced the time line managers and other employees have had to spend on this type of activity. The strategy has also had an influence – although yet to be calculated – on the environment and culture of the organization. The introduction of tools to respond quickly to conflict situations enables staff to address issues promptly, before they escalate, thereby keeping patient care at the top of everyone's agenda.

Originality/value

– The case study presents a clear best practice approach for large organizations or those going through a merger or acquisition that may be considering how to positively manage conflict and dispute resolution in the workplace. It presents cost saving results associated with the introduction of internal mediation and indicates associated organizational benefits, such as the engagement of line managers with the solution.
How to save a theatre: the Orpheum, Vancouver
Authors: Laing Richard
Published: October 2013

Purpose

– The purpose of this paper is to concern the Orpheum Theatre in Vancouver, which survived the threat of major internal demolition and rebuilding during the 1960s and early 1970s. The building has subsequently undergone significant restoration and conservation work, including the incorporation of modern acoustic improvements and the construction of a new entrance area. Understanding the mechanisms through which the building was restored and brought back into use formed a central strand of the work.

Design/methodology/approach

– The paper employed a single case study approach, and used the Orpheum Theatre to simultaneously study and consider the practical and heritage implications of the restoration project. The methods employed included archival study, on site recording and a study of the social and architectural history of the building.

Findings

– The manner in which the building was restored was unusual and rooted in the community, and holds resonance for many similarly at risk theatres and cinemas, in both Canada and elsewhere.

Practical implications

– The paper is interesting both from the perspective of that refurbishment, and also from the fact that it was designed by a prominent Scottish architect, B. Marcus Priteca, who designed a large number of early movie palaces in Canada and the USA.

Originality/value

– Through exploration of the processes involved in saving the building, the paper draws conclusions regarding its importance to the continued vibrancy of the city. The incorporation of social as well as technical information within building conservation also holds resonance within building conservation practice and planning.
Combining old and new tricks: ambidexterity in aerospace design and integration teams
Authors: Fiset John , Dostaler Isabelle
Published: October 2013

Purpose

– This paper seeks to examine how aerospace design and integration teams in a highly partnered supply chain are able to leverage extant capabilities and develop new ones when faced with the necessity to adapt to organizational change.

Design/methodology/approach

– Building on the concept of contextual ambidexterity (Gibson and Birkinshaw), this research uses a combination of qualitative material and objective performance data to investigate the working context of five aerospace design and integration teams, their solutions to crisis-triggering events, and their subsequent schedule adherence.

Findings

– Team members enacted ambidextrous roles similar to those identified by Birkinshaw and Gibson. These behaviors allowed teams to create ambidextrous solutions when faced with crisis. Teams working in a supportive context were found to produce a greater diversity of ambidextrous solutions, which was found to relate to both overall ambidexterity and schedule adherence performance.

Research limitations/implications

– Although the results should be interpreted with care, the research answers Raisch and Birkinshaw's call for a more precise definition of organizational ambidexterity as the paper focuses on specific roles played by team members. The findings also point to a potential link between the diversity of ambidextrous behavioral roles and their ability to craft ambidextrous solutions.

Practical implications

– Teams that can quickly adapt to challenge through ambidextrous solutions are particularly useful in the context of highly partnered supply chains. Managers should therefore actively promote ambidextrous behaviors to ensure that the search for ambidextrous solutions becomes a conscious and deliberate process.

Originality/value

– This paper substantiates the ambidexterity concept by providing concrete examples drawn from highly partnered aerospace supply chains.
Comparison of stool antigen immunoassay and serology for screening for Helicobacter pylori infection in intellectually disabled children
Authors: Douraghi Masoumeh , Rostami Mahmoud Nateghi , Goudarzi Hossein , Ghalavand Zohreh
Published: October 2013

Diagnosis of active Helicobacter pylori infection in intellectually disabled (ID) children is problematic because they are unable to cooperate with performance of invasive tests. In this study, the non‐invasive methods of measuring serum IgG antibody concentrations and performing stool antigen tests were used to screen for H. pylori infection in ID children. Eighty‐seven children with intellectual disabilities were studied. The amount of serum IgG antibody against H. pylori was measured by the ELISA method. Stool samples were examined using an amplified IDEIA HpStAR kit. To assess categorical variables, X2, Fisher's exact and Kappa tests were used. The stool antigen tests showed that 93.1% of the children had H. pylori antigen and the serology test that 85.1% of children were positive for H. pylori IgG antibodies. Agreement between results of H. pylori stool antigen (HpSA) testing and IgG antibody serology was 82.8%; however, according to the kappa measure of agreement this agreement is not statistically significant (value, 0.128; P = 0.19). Discordant results were observed for 15 children (17.2%): 11 (12.6%) who were positive on HpSA test but negative by serology and 4 (4.6%) who were IgG seropositive but had negative HpSA tests. This study showed a notably higher rate of H. pylori infection in ID children than has been reported by others for non‐ID children from the same geographical area. The HpSA test is a valid method for primary screening for H. pylori infection in ID children; it detects the specific antigens shed during active infections and has less cross‐reactivity than serological tests that detect antibodies. HpSA is a sensitive non‐invasive method for detecting infection in ID children and may serve as an accurate alternative to serology.
When and where does mortality occur in migratory birds? Direct evidence from long‐term satellite tracking of raptors
Authors: Klaassen Raymond H. G. , Hake Mikael , Strandberg Roine , Koks Ben J. , Trierweiler Christiane , Exo Klaus‐Michael , Bairlein Franz , Alerstam Thomas
Published: October 2013

Information about when and where animals die is important to understand population regulation. In migratory animals, mortality might occur not only during the stationary periods (e.g. breeding and wintering) but also during the migration seasons. However, the relative importance of population limiting factors during different periods of the year remains poorly understood, and previous studies mainly relied on indirect evidence.

Here, we provide direct evidence about when and where migrants die by identifying cases of confirmed and probable deaths in three species of long‐distance migratory raptors tracked by satellite telemetry.

We show that mortality rate was about six times higher during migration seasons than during stationary periods. However, total mortality was surprisingly similar between periods, which can be explained by the fact that risky migration periods are shorter than safer stationary periods. Nevertheless, more than half of the annual mortality occurred during migration. We also found spatiotemporal patterns in mortality: spring mortality occurred mainly inAfrica in association with the crossing of theSahara desert, while most mortality during autumn took place inEurope.

Our results strongly suggest that events during the migration seasons have an important impact on the population dynamics of long‐distance migrants. We speculate that mortality during spring migration may account for short‐term annual variation in survival and population sizes, while mortality during autumn migration may be more important for long‐term population regulation (through density‐dependent effects).
Climate change heats matrix population models
Authors: Herrando‐Pérez Salvador
Published: October 2013

Temperature responses of life‐history traits and per capita growth rates in a constant thermal environment.

image

Temperature responses of life‐history traits and per capita growth rates in a constant thermal environment.

In Focus: Amarasekare, P. & Coutinho, R. M. (2013) . Journal of Animal Ecology, 82, 1240–1253.

Metabolic theory predicts that demographic rates can be expressed as a function of environmental temperature. Amarasekare & Coutinho () build a novel matrix model where demographic rates (fertility, mortality, development) vary according to expected rates of climate warming. They challenge recent studies that claim low population viability of tropical species based on rmax estimated from the Euler–Lotka equation, because the latter assumes a constant stage distribution that is unrealistic under fast rates of warming and for organisms with long development. In those cases, the measurement of the temperature responses of life‐history traits could be based in niche theory.
Does moonlight increase predation risk? Meta‐analysis reveals divergent responses of nocturnal mammals to lunar cycles
Authors: Prugh Laura R. , Golden Christopher D.
Published: October 2013

The risk of predation strongly affects mammalian population dynamics and community interactions. Bright moonlight is widely believed to increase predation risk for nocturnal mammals by increasing the ability of predators to detect prey, but the potential for moonlight to increase detection of predators and the foraging efficiency of prey has largely been ignored. Studies have reported highly variable responses to moonlight among species, calling into question the assumption that moonlight increases risk.

Here, we conducted a quantitative meta‐analysis examining the effects of moonlight on the activity of 59 nocturnal mammal species to test the assumption that moonlight increases predation risk. We examined patterns of lunarphilia and lunarphobia across species in relation to factors such as trophic level, habitat cover preference and visual acuity.

Across all species included in the meta‐analysis, moonlight suppressed activity. The magnitude of suppression was similar to the presence of a predator in experimental studies of foraging rodents (13·6% and 18·7% suppression, respectively). Contrary to the expectation that moonlight increases predation risk for all prey species, however, moonlight effects were not clearly related to trophic level and were better explained by phylogenetic relatedness, visual acuity and habitat cover.

Moonlight increased the activity of prey species that use vision as their primary sensory system and suppressed the activity of species that primarily use other senses (e.g. olfaction, echolocation), and suppression was strongest in open habitat types. Strong taxonomic patterns underlay these relationships: moonlight tended to increase primate activity, whereas it tended to suppress the activity of rodents, lagomorphs, bats and carnivores.

These results indicate that visual acuity and habitat cover jointly moderate the effect of moonlight on predation risk, whereas trophic position has little effect. While the net effect of moonlight appears to increase predation risk for most nocturnal mammals, our results highlight the importance of sensory systems and phylogenetic history in determining the level of risk.
Has Medicare Part D Reduced Racial/Ethnic Disparities in Prescription Drug Use and Spending?
Authors: Mahmoudi Elham , Jensen Gail A.
Published: October 2013

Objective

To evaluate whether Medicare Part D has reduced racial/ethnic disparities in prescription drug utilization and spending.

Data

Nationally representative data on white, African American, and Hispanic Medicare seniors from the 2002–2009 Medical Expenditure Panel Survey are analyzed. Five measures are examined: filling any prescriptions during the year, the number of prescriptions filled, total annual prescription spending, annual out‐of‐pocket prescription spending, and average copay level.

Study Design

We apply the Institute of Medicine's definition of a racial/ethnic disparity and adopt a difference‐in‐difference‐in‐differences (DDD) estimator using a multivariate regression framework. The treatment group consists of Medicare seniors, the comparison group, adults without Medicare aged 55–63 years.

Principal Findings

Difference‐in‐difference‐in‐differences estimates suggest that for African Americans Part D increased the disparity in annual spending on prescription drugs by $258 (p = .011), yet had no effect on other measures of prescription drug disparities. For Hispanics, DDD estimates suggest that the program reduced the disparities in annual number of prescriptions filled, annual total and out‐of‐pocket spending on prescription drugs by 2.9 (p = .077), $282 (p = .019) and $143 (p < .001), respectively.

Conclusion

Medicare Part D had mixed effects. Although it reduced Hispanic/white disparities related to prescription drugs among seniors, it increased the African American/white disparity in total annual spending on prescription drugs.
The importance of food issues in society: Results from a national survey in Australia
Authors: Meyer Samantha B. , Mamerow Loreen , Henderson Julie , Taylor Anne W. , Coveney John , Ward Paul R.
Published: October 2013

Aim

It has been demonstrated previously that consumer attitudes about food issues influence and shape consumer behaviour. The aim of this paper was to identify demographic and socioeconomic variables associated with a range of consumer opinions regarding the importance of four pre‐selected food issues.

Methods

A national survey conducted in Australia (random sample n = 1109; response rate 41.2%) was undertaken in 2009 to investigate consumer opinions regarding food issues that may influence food choice and behaviour. Respondents were specifically asked whether the following were important food issues in society; additives, genetically modified (GM) foods, unhealthy eating and food allergies.

Results

Most respondents considered unhealthy eating (96.1%) and food allergies (92.1%) to be important issues in society. Fewer participants, but still the majority, regarded additives (78.5%) and GM foods (67.7%) as important. The study identified that specific food issues were of particular concern to women, older respondents, respondents with an income between $A30 000 and $A60 000, and respondents living in a household of five or more people. Concerns about GM foods and additives were associated with the greatest number of demographic and socioeconomic variables studied.

Conclusions

This paper has confirmed that the food issues studied were important to the participants surveyed. Demographic and socioeconomic factors were predictive of consumer opinion on the importance of individual food issues and may be useful to inform strategies and campaigns to address consumer concerns and public worries about food.
Dissimilarity measurements and the size structure of ecological communities
Authors: De Cáceres Miquel , Legendre Pierre , He Fangliang
Published: October 2013

Measurements of community resemblance in ecology are often based on species composition, and the starting point for calculations is usually a site‐by‐species data table. However, resemblance measurements may not be sufficiently accurate when communities are described using species composition only. Characteristics such as the size of their constituting organisms are also important to understand community organization.

Here, we provide a framework that generalizes conventional resemblance measurements by incorporating the size structure of the compared communities. We first introduce the concept of cumulative abundance profile, which generalizes traditional species abundance values, and describe how to calculate it. We then explain our approach to compare cumulative abundance profiles in community resemblance measurements and use a small simulation study to determine which resemblance coefficients appropriately deal with compositional and structural differences. After that, we present an illustrative example where we study the structural and compositional variation between and within six Douglas‐fir forest plots in British Columbia, Canada.

According to our investigations, the generalizations we suggest for the percentage difference (alias Bray–Curtis dissimilarity) and the Ružička coefficients are appropriate to measure community resemblance in terms of size structure, species composition or both.

Our framework allows community resemblance to be measured in terms of either size structure or species composition, or both. A broad range of applications is expected. In the case of terrestrial plant communities, potential applications include analyses of community dynamics and classification of vegetation.