bluuebunny/crossref_metadata_2025 huggingface dataset:
Mitt Romney in Denver
Authors: Kirk Justin Ward
Published: January 2017

This paper argues that surface-level analysis of political argument fails to explain the effectiveness of ideological enthymemes, particularly within the context of presidential debates. This paper uses the first presidential debate of the 2012 election as a case study for the use of “Obamacare” as an ideological enthymeme. The choice of a terminological system limits and shapes the argumentative choices afforded the candidate. Presidential debates provide a unique context within which to examine the interaction of ideological constraints and argument due to their relatively committed and ideologically homogenous audiences.
Fair and unfair strategies in public controversies
Authors: van Laar Jan Albert , Krabbe Erik C.W.
Published: January 2017

Contemporary theory of argumentation offers many insights about the ways in which, in the context of a public controversy, arguers should ideally present their arguments and criticize those of their opponents. We also know that in practice not all works out according to the ideal patterns: numerous kinds of derailments (fallacies) are an object of study for argumentation theorists. But how about the use of unfairstrategiesvis-à-vis one’s opponents? What if it is not a matter of occasional derailments but of one party’s systematic refusal to take other parties seriously? What if one party continually forgoes any form of critical testing and instead resorts to threats or blackmail? Can this be countered by the tools of reason? Or should one pay one’s opponent back in the same coin? To gain some grasp of these issues, we describe a number of strategies used in the public controversy about induced earthquakes in Groningen. We check whether these strategies arefair,i.e.balanced, transparent,andtolerant.We also investigate the effects of the choice for a particular kind of strategy. It appears that, in circumstances, choosing a fair strategy may be detrimental for resolving the controversy and choosing an unfair one beneficial. Following up ideas from social psychology and political science, we formulate some guidelines for the choice of strategies. At the end, we stress the importance — especially for those whose opinions carry little weight — of having a society in which the knowledge and skills needed for assessing the fairness of strategies are widespread.
The Lowland Kenyah posterior implosives
Authors: Blust Robert
Published: January 2017

The Kenyah languages of central Borneo form a distinct unit within the North Sarawak group of Austronesian languages. In northern Sarawak there is a well-defined contrast between types that have been called ‘Highland Kenyah’ and ‘Lowland Kenyah’. A key difference between these sets of closely-related languages is the reflexes of Proto-North Sarawak/Proto-Kenyah *b, *d, *j, *g and *bh, *dh, *jh, *gh, which are distinguished (usually as b, d, j, g vs. p, t, c, k) in Highland Kenyah, but show a complex set of innovations in some varieties of Lowland Kenyah. The most striking of these changes in the dialect spoken by the Lebu’ Vu’ Kenyah at Long Sela’an and Long Ikang, and the Long Tikan Kenyah at Long San, is the shift of voiced aspirates to phonetic implosives that were generalized to the reflexes of *b, *d, *j, *g as final syllable onsets, leading to merger of the two series. Because it was conditioned, this merger produced complementation between [b]/[ɓ], [ɟ]/[ʄ], and [g]/[ɠ] (*d lenited before implosion was generalized, preventing merger). Most remarkably, the reduction of Proto-Kenyah nasal-obstruent clusters in these dialects has begun to produce new instances of [ɟ] and [g], but not [b] and [d], creating contrastive implosives only at palatal and velar positions, a reversal of the distributional preference commonly associated with implosive stops in cross-linguistic perspective.
Beauty, the social network
Authors: Lopes Dominic McIver
Published: January 2017

Aesthetic values give agents reasons to perform not only acts of contemplation, but also acts like editing, collecting, and conserving. Moreover, aesthetic agents rarely operate solo: they conduct their business as integral members of networks of other aesthetic agents. The consensus theory of aesthetic value, namely that an item’s aesthetic value is its power to evoke a finally valuable experience in a suitable spectator, can explain neither the range of acts performed by aesthetic agents nor the social contexts in which they operate. This paper proposes a new theory of aesthetic value specifically to explain facts about the sociality of aesthetic agents.
What’s wrong with human extinction?
Authors: Finneron-Burns Elizabeth
Published: January 2017

This paper explores what could be wrong with the fact of human extinction. I first present four reasons why we might consider human extinction to be wrong: (1) it would prevent millions of people from being born; (2) it would mean the loss of rational life and civilization; (3) it would cause existing people to suffer pain or death; (4) it would involve various psychological traumas. I argue that looking at the question from a contractualist perspective, only reasons (3) and (4) are admissible. I then consider what implications this limitation on reasons has for the wrongfulness of various forms of human extinction.
How should utilitarians think about the future?
Authors: Mulgan Tim
Published: January 2017

Utilitarians must think collectively about the future because many contemporary moral issues require collective responses to avoid possible future harms. But current rule utilitarianism does not accommodate the distant future. Drawing on my recent booksFuture PeopleandEthics for a Broken World, I defend a new utilitarianism whose central ethical question is: What moral code should we teach the next generation? This new theory honours utilitarianism’s past and provides the flexibility to adapt to the full range of credible futures – from futures broken by climate change to the digital, virtual and predictable futures produced by various possible technologies.
Welcome to Phytobiomes
Authors: Young Carolyn A. , Kinkel Linda
Published: January 2017

In 2014, members of The American Phytopathological Society (APS) began to consider strategically the ways in which the accelerating flow of diverse types of complex data are fundamentally changing the ways in which we study, think about, and manage plant systems. Advancing technical capacities to generate plant, microbial and other organismal ‘omics’, environmental, and data produced at very fine spatial scales, coupled with expanding capabilities to integrate data across diverse scales of space and time, are providing novel insights into the networks of interaction that mediate plant productivity. In response to these enormous advances in technical capacities, APS created a Phytobiomes Initiative to chart a path forward. In 2015, APS brought together a diverse community of scientists in Washington DC for a strategically timed meeting to spearhead a new paradigm for crop improvement focusing on phytobiome-based approaches. The success of the human microbiome project paved the way, challenging us to push the boundaries to expand our knowledge of sustainable agriculture to meet the demands of feeding the growing global population. This meeting was instrumental in clarifying the vision of phytobiomes research, encapsulating systems-level understanding of diverse interacting components spanning multiple disciplines, species, and environments. To fully appreciate the breadth of scope of the Phytobiomes Initiative, we encourage you to review the Phytobiomes Roadmap ( http://www.phytobiomes.org/roadmap ), released in March 2016. The Phytobiomes journal was launched as an integral but independent part of the Phytobiomes Initiative. The Phytobiomes journal provides an international platform for fundamental, translational, and integrated research that accomplishes the overarching objective of offering a new vision for agriculture in which sustainable crop productivity is achieved through a systems-level understanding of the diverse interacting components of the phytobiome.

[Formula: see text] Copyright © 2017 The Author(s). This is an open access article distributed under the CC BY Attribution 4.0 International license .
Tunable Genotyping-By-Sequencing (tGBS®) Enables Reliable Genotyping of Heterozygous Loci
Authors: Ott Alina , Liu Sanzhen , Schnable James C. , Yeh Cheng-Ting “Eddy” , Wang Cassy , Schnable Patrick S.
Published: January 2017

Most Genotyping-by-Sequencing (GBS) strategies suffer from high rates of missing data and high error rates, particularly at heterozygous sites. Tunable genotyping-by-sequencing (tGBS®), a novel genome reduction method, consists of the ligation of single-strand oligos to restriction enzyme fragments. DNA barcodes are added during PCR amplification; additional (selective) nucleotides included at the 3’-end of the PCR primers result in more genome reduction as compared to conventional GBS methods. By adjusting the number of selective bases different numbers of genomic sites can be targeted for sequencing. Because this genome reduction strategy concentrates sequencing reads on fewer sites, SNP calls are based on more reads than conventional GBS, resulting in higher SNP calling accuracy (>97-99%) even for heterozygous sites and less missing data per marker. tGBS genotyping is expected to be particularly useful for genomic selection, which requires the ability to genotype populations of individuals that are heterozygous at many loci.
A Change-point Analysis Method for Single-trial Study of Simultaneous EEG-fMRI of Auditory/Visual Oddball Task
Authors: Dizaji Aslan S , Soltanian-Zadeh Hamid
Published: January 2017

Simultaneous EEG-fMRI has been vastly used to investigate functional networks of brain combining high spatial resolution (millimeter) of fMRI with high temporal resolution (millisecond) of EEG. However, to extract the most relevant information from the acquired data, it is necessary to develop analysis methods with less ad hoc assumptions. To this end, brain rhythms are often used which are the specific frequency-bands of EEG signal and assumed to represent diverse sub-second cognitive processes at different parts of the cortex. Furthermore, single-trial analysis of EEG is believed to show more realistic picture of ongoing and event-related activities of brain. Here, we present a nonparametric multiple change-point detection and estimation method for the single-trial analysis of simultaneous EEG-fMRI experiment recorded during auditory and visual oddball tasks. In a simple attention task like oddball, the frontal cortex of brain is responsible to distinguish and respond appropriately to target versus standard events. By using EEG signal at the frontal cortex, we show that the α-band activity changes according to “inhibition timing” hypothesis and the β-band activity is in line with “maintaining the status quo” hypothesis. Furthermore, using these activities to build regressors in the GLM analysis of fMRI, we localize active brain regions with high spatial and temporal resolutions and elaborate further on the coordination of attentional networks across brain.
Spatially periodic activation patterns of retrosplenial cortex encode route sub-spaces and distance travelled
Authors: Alexander Andrew S. , Nitz Douglas A.
Published: January 2017

Traversal of a complicated route is often facilitated by considering it as a set of related sub-spaces. Such compartmentalization processes could occur within retrosplenial cortex, a structure whose neurons simultaneously encode position within routes and other spatial coordinate systems. Here, retrosplenial cortex neurons were recorded as rats traversed a track having recurrent structure at multiple scales. Consistent with a major role in compartmentalization of complex routes, individual RSC neurons exhibited periodic activation patterns that repeated across route segments having the same shape. Concurrently, a larger population of RSC neurons exhibited single-cycle periodicity over the full route, effectively defining a framework for encoding of sub-route positions relative to the whole. The same population simultaneously provides a novel metric for distance from each route position to all others. Together, the findings implicate retrosplenial cortex in the extraction of path sub-spaces, the encoding of their spatial relationships to each other, and path integration.
Conservation of a gene cluster reveals novel cercosporin biosynthetic mechanisms and extends production to the genusColletotrichum
Authors: de Jonge Ronnie , Ebert Malaika K. , Huitt-Roehl Callie R. , Pal Paramita , Suttle Jeffrey C. , Spanner Rebecca E. , Neubauer Jonathan D. , Jurick Wayne M. , Stott Karina A. , Secor Gary A. , Thomma Bart P.H.J. , Van de Peer Yves , Townsend Craig A. , Bolton Melvin D.
Published: January 2017

Species in the genusCercosporacause economically devastating diseases in sugar beet, maize, rice, soy bean and other major food crops. Here we sequenced the genome of the sugar beet pathogenC. beticolaand found it encodes 63 putative secondary metabolite gene clusters, including the cercosporin toxin biosynthesis (CTB) cluster. We show that theCTBgene cluster has experienced multiple duplications and horizontal transfers across a spectrum of plant pathogenic fungi, including the wide host rangeColletotrichumgenus as well as the rice pathogenMagnaporthe oryzae. Although cercosporin biosynthesis has been thought to-date to rely on an eight geneCTBcluster, our phylogenomic analysis revealed gene collinearity adjacent to the established cluster in allCTBcluster-harboring species. We demonstrate that theCTBcluster is larger than previously recognized and includescercosporin facilitator protein(CFP) previously shown to be involved with cercosporin auto-resistance, and four additional genes required for cercosporin biosynthesis including the final pathway enzymes that install the unusual cercosporin methylenedioxy bridge. Finally, we demonstrate production of cercosporin byColletotrichum fioriniae, the first known cercosporin producer within this agriculturally important genus. Thus, our results provide new insight into the intricate evolution and biology of a toxin critical to agriculture and broaden the production of cercosporin to another fungal genus containing many plant pathogens of important crops worldwide.

Significance Statement

Species in the fungal genusCercosporacause diseases in many important crops worldwide. Their success as pathogens is largely due to the secretion of cercosporin during infection. We report that the cercosporin toxin biosynthesis (CTB) cluster is ancient and was horizontally transferred to diverse fungal pathogens on an unprecedented scale. Since these analyses revealed genes adjacent to the establishedCTBcluster, we evaluated their role in C. beticola to show that four are necessary for cercosporin biosynthesis. Finally, we confirmed that the apple pathogenColletotrichum fioriniaeproduces cercosporin, the first case outside the family Mycosphaerellaceae. OtherColletotrichumplant pathogens also harbor theCTBcluster, which points to a wider concern that this toxin may play in virulence and human health.
The Design Principles of Biochemical Timers: Circuits That Discriminate Between Transient and Sustained Stimulation
Authors: Gerardin Jaline , Lim Wendell A.
Published: January 2017

Many cellular responses for which timing is critical display temporal filtering – the ability to suppress response until stimulated for longer than a given minimal time. Temporal filtering can play a key role in filtering noise, choreographing the timing of events, and mediating the interpretation of dynamically encoded signals. To define the biochemical circuits capable of kinetic filtering, we comprehensively searched the space of three-node networks. We define a metric of “temporal ultrasensitivity”, a measure of the steepness of activation as a function of stimulus duration. We identified five classes of core network motifs capable of temporal filtering, each with different functional properties such as rejecting high frequency noise, committing to response (bistability), and distinguishing between long stimuli. Combinations of the two most robust motifs, double inhibition (DI) and positive feedback with AND logic (PFAND), underlie several natural timer circuits involved in processes such as cell cycle transitions, T cell activation, and departure from the pluripotent state. The biochemical network motifs described in this study form a basis for understanding the common ways in which cells make dynamic decisions.
Accounting, female and male gendering, and cultural imperialism
Authors: Davie Shanta Shareel
Published: January 2017

Purpose

The purpose of this paper is to complement and extend accounting studies on gender and post-colonialism by examining the interrelationship between accounting, gender and sexuality within an imperial context.

Design/methodology/approach

Archival materials enable the construction of an accounting knowledge of how ideas of masculinity and sexuality shaped both female and male participation in distant British colonies.

Findings

By exploring the manner in which accounting may be implicated in micro-practices through which gendered/sexualized relations are produced in societies the paper finds that empire’s colonial project on Indian indentured workers, the constitution of their identities, and the translation of abstract policies into practice were facilitated by accounting instruments for management and control.

Originality/value

Original research based on archival studies of British colonial documents.
Content and context: “fair” values in China
Authors: Balfoort Ferdinand , Baskerville Rachel Francis , Fülbier Rolf Uwe
Published: January 2017

Purpose

The evolution of International Financial Reporting Standards (IFRS) was nurtured by economists and accountants loyal to the philosophical basis of what is often referred to as “Western” market economies, being classical and neoclassical contracting theories. The purpose of this paper is to illustrate how a particular Asian cultural attribute (guānxì) impacts on the efficacy of fair value measurement.

Design/methodology/approach

Using a literature review and research of studies of the adoption of IFRS in China, studies of bothguānxìand fair value in Chinese accounting research, this study unbundles Williamson’s governance structure and contracting theory to examine howguānxìis positioned orthogonally to fair value (market-oriented valuation) principles for financial reporting. This is followed by a case study of the events surrounding the collapse of China Medical Technologies.

Findings

Guānxìis integral to Asian economies and economic transactions. Resulting conditions, characterised by relational contracting, may not meet the qualitative characteristics of neutrality and faithful representation in fair value measurement of assets and liabilities. The same may be true when insider or “trusted party transaction” values prevail for large ticket transactions among entities in any jurisdiction.

Research limitations/implications

Future research on the impact ofguānxìmay be constrained by its often hidden, and yet dynamic, character; and the varieties of its manifestations.

Originality/value

This study highlights how difficult it may be to achieve both comparability and relevance in the asset and liability recognition and measurement rules in Asian (and possibly also other) economies adopting accounting principles that are developed in a Western context.
The processes of accounting changes as emerging from public and fiscal reforms
Authors: Alsharari Nizar Mohammad , Abougamos Hoda
Published: January 2017

Purpose

The purpose of this paper is to explain the emergence processes of accounting change in the Jordanian Ministry of Finance as well as the Jordanian public sector within its socio-economic contexts, as brought about by public and fiscal reforms. The study explains the ways in which accounting change dynamics can emerge on the basis of interaction between “external” origins and “internal” accounts; which identifies that accounting is both shaped by, and shaping, wider socio-economic and political processes.

Design/methodology/approach

The paper uses an interpretive case study approach. The study adopts institutional and structuration theory as a theoretical lens and uses triangulation in data collection, including interviews, observations and documents and archival records.

Findings

The paper concludes that the new budgeting systems together with the Results-Based Management emerged as a result of interaction between “external” origins and “internal” accounts. It also highlights the interaction between these levels from one side, and the accounting and organizational change from the other side. The study confirms that factors other than economic may also play an influential role in the emergence of accounting change. It also concludes that there is a radical change of accounting systems in the case study (Ministry of Finance), which is not only a cosmetic change in accounting but is also represented in the actual working practices. The study also confirms that accounting is not a static phenomenon, but one that changes over time to reflect new systems and practices.

Research limitations/implications

The paper has important implications for institutional research on accounting change and public sector reforms in responding to recent calls to bridge the gap between the extra- and intra-organizational levels of analysis. Hence, it has essential implications for the way in which successful change can be defined in accounting and organizational change literature. It also identifies that management accounting is both shaped by, and shapes, wider socio-economic and political processes, which has important implications for the methods of studying management accounting change.

Originality/value

The paper is one of the few case studies in the accounting literature to analyze the practical issues organizations face when changing their method of budgeting as influenced by public sector and fiscal reforms. The study contributes to both accounting literature and institutional theory by providing further understanding and “thick explanation” of the dynamics of accounting change in the public sector.
Effect of audit and compensation committee membership overlap on audit fees
Authors: Kalelkar Rachana
Published: January 2017

Purpose

Recent studies document that approximately two-thirds of sample firms have at least one audit committee member serving on their compensation committee (Liao and Hsu, 2013). Prior studies on overlap membership document that presence of audit committee members on compensation committee affects the reporting quality. Since auditors’ audit risk is affected by reporting quality. The purpose of this paper is to examine how the auditors perceive the overlap of audit and compensation committee members when pricing audit fees.

Design/methodology/approach

The author use a sample from 2007 to 2012 and run an OLS regression.

Findings

The author find a negative association between overlap membership and audit fees. The results are robust after controlling for selection bias, alternate measurement of overlap membership, and an alternate pre- and post-overlap membership test. Additional tests show that the negative relationship between overlap membership and audit fees is explained by lower audit risk and not by lower brand premium of non-Big4 auditors and that the benefit of overlapping membership increases when the audit committee size is large.

Practical implications

The findings suggest that firms with large audit committee can improve their reporting and lower their audit fees by having audit committee members on compensation committee.

Originality/value

The findings contribute to the literature on the consequences of overlap membership and on the ongoing debate about the extent that common membership enhances audit committee monitoring. It also adds to the limited literature on audit committee and audit pricing.
Identifying critical risk practices among street food handlers
Authors: Sabbithi Alekhya , Reddi S.G.D.N. Lakshmi , Naveen Kumar R. , Bhaskar Varanasi , Subba Rao G.M. , Rao V. Sudershan
Published: January 2017

Purpose

The purpose of this paper is to identify and prioritize the key food safety practices among street food handlers that lead to microbial contamination in selected street foods of Hyderabad, India. These key food safety practices will help develop and design tailor-made training material for street food vendors in future.

Design/methodology/approach

It is a cross-sectional study conducted in south Indian city of Hyderabad. Stratified random sampling method was employed. A total of 463 samples of street foods were collected from five zones of Hyderabad. They included 163 salad toppings, 150 fresh fruit juices and 150 panipuri samples. Identification and enumeration of foodborne pathogens and indicator organisms (S. aureus, E. coli, Salmonella spp., Shigella spp., Bacillus cereus, Yersinia spp.) were performed as described by USFDA-BAM. Information on food safety knowledge and handling practices from street vendors were collected using a structured questionnaire. Associations between hygiene practices and bacterial pathogens were done using ANOVA. Risk estimation of food safety practices was assessed by calculating odds ratio.

Findings

Microbiological analysis indicated that a large number of carrot (98.1 percent) and onion (75.5 percent) samples were contaminated with E. coli. Peeled and cut fruits left uncovered have 13.4 times risk (OR: 2.40-74.8) of E. coli contamination compared to the covered ones. Panipuri samples picked from the vendors who did not have soap at the vending unit had significantly (p<0.001) higher contamination of fecal coliforms than those who had.

Originality/value

This study is the first of its kind in the study area.
Are restaurant menus vectors of bacterial cross-contamination? A pilot study in Turkey
Authors: Bilici Saniye , Mortas Hande , Köse Süleyman , Navruz Varli Semra , Ayhan Büsra
Published: January 2017

Purpose

The purpose of this paper is to evaluate the hygiene of laminated menus.

Design/methodology/approach

The cleanliness of 41 laminated menus from first-class restaurant in Ankara, Turkey, was monitored according to the level of bioluminescence measured using a rapid hygiene monitor (Lumitester PD-20 and LuciPac Pen). Aerobic colonies, Escherichia coli, Enterobacteriaceae spp., and Staphylococcus aureus were enumerated.

Findings

Based on the adenosine triphosphate+adenosine monophosphate hygiene monitoring levels, analyses showed impurity in 82.9 percent of the samples. The aerobic colony count on the restaurant menus showed a mean 1.52 log cfu/cm2. The study results demonstrated a high-level impurity on the menus in first-class restaurants in Ankara.

Originality/value

This study is the first in Turkey to assess the microbiological load of menus. This paper adds relevant insights into the assessment of menu hygiene and highlights the high contamination of the restaurant menus. Useful information about including the restaurant menus in the daily cleaning protocol is provided.
Determinants of the food safety knowledge and practice among Iranian consumers
Authors: Tabrizi Jafar Sadegh , Nikniaz Leila , Sadeghi-Bazargani Homayoun , Farahbakhsh Mostafa , Nikniaz Zeinab
Published: January 2017

Purpose

The purpose of this paper is to determine the food safety knowledge and practices of the Iranian consumers and also its association with socio-demographic characteristics.

Design/methodology/approach

In the present cross-sectional and population-based study, the validated food safety questionnaires applied to 1,500 participants who were selected through multistage stratified cluster sampling from the capital city and regional area of East-Azerbaijan – Iran. The Student t-test and analysis of variance and linear regression were used for statistical analysis.

Findings

Although the overall percentages of mean score for knowledge (77.66 percent) and self-reported practice (70.77 percent) were good, there was a low level of awareness and self-reported practice in some subsections such as optimal heating/cooling temperature, proper thawing techniques and eating raw egg. Female and married respondents had significantly higher mean knowledge score than males (p<0.001) and singles (p=0.04). Residents of regional areas acted more safely than capital city residents (p=0.01).

Research limitations/implications

Despite the good knowledge of some respondents regarding food safety, their food safety practices were poor. It can thus be suggested that the future studies have better focus on investigating the perceived barriers of consumers about food safety practices.

Practical implications

Although the mean knowledge and practice regarding food safety of Iranian consumers was good, yet there is the lack of knowledge and practice on some important factors related to food poisonings such as eating raw or lightly cooked egg or improper heating/thawing practices. So, it is important to develop proper food safety education programs emphasizing on these issues. According to lower food safety knowledge and practice of low-educated, single and male respondents, the educational programs should mainly focus on these groups.

Originality/value

For the development of effective food safety education programs in Iran, learning about the basic knowledge and practice of consumers is essential; however, there is limited data that directly tackles this issue in Iran.
Sensory optimization of nutritionally enriched strawberry yogurt
Authors: Barbosa Bruna Teodoro , Rodrigues Jéssica Ferreira , Bastos Sabrina Carvalho
Published: January 2017

Purpose

People are increasingly concerned about food and health and are seeking enriched products. One way to add nutritional value to yogurt consists of the addition of nutritional flour. However, it is necessary to optimize formulations that meet the consumers’ expectations. Thus, the purpose of this paper is to aim at sensory optimization of a strawberry yogurt enriched with different flours.

Design/methodology/approach

The optimal concentrations of each flour were defined using the Just-about-right-scale test. Then, an acceptance test was used to assess the samples at optimal concentrations.

Findings

It was observed that the strawberry yogurt should include 1.275 percent golden flaxseed flour, 1.093 percent green banana flour, 1.075 percent eggplant flour and 3.420 percent oatmeal flour. All formulations had good acceptability and the yogurt added with the addition of golden flax flour and the traditional product received similar sensory acceptance. Thus, it is possible to add nutritional value to strawberry yogurt by maintaining its sensory quality.

Research limitations/implications

More detailed studies on the shelf-life of yogurt are necessary to enable the incorporation of flours into yogurt as heat, light and oxygen can reduce the beneficial effects of flours. Therefore, researchers should test the proposed propositions further.

Practical implications

Optimization of an enriched yogurt is a good alternative to provide a product that meets consumers’ expectations, besides adding value to the product. However, there are technological challenges when adding functional components in foods. Thus, this study aimed at sensory optimization of a strawberry yogurt enriched with different flours.

Social implications

The authors aimed to provide a healthy product to the market as well as contribute toward product variety in the market.

Originality/value

There are few studies in respect to the sensory aspects of enriched yogurts. Therefore, this work will aid future studies, supporting the optimization of functional products and contributing toward product variety in the market.
Green supply chain management: theoretical framework and further research directions
Authors: Dubey Rameshwar , Gunasekaran Angappa , Papadopoulos Thanos
Published: January 2017

Purpose

Green or sustainable supply chain management (GSCM/SSCM) has in recent years attracted much attention from academia and practitioners in all part of the world. In recent years, all humanity has experienced severe climate change which is widely attributed to human activity. Harmful emissions have made a major contribution to recent climate change which presents major challenges and threats to the entire human race in form of global warming, earthquakes, hurricanes, tsunami and floods. The purpose of this paper is to propose a conceptual GSCM/SSCM framework contributing to knowledge-based view theory and systems theory (ST) and provide an exhaustive list of further research directions.

Design/methodology/approach

In this paper the authors have used a systematic literature review to identify building blocks of the conceptual framework, which is the principal contribution of the present paper.

Findings

In this paper the authors have proposed a conceptual framework for sustainable supply chain network and at the end the authors have outlined further research directions.

Research limitations/implications

The current paper is an attempt to develop a conceptual framework which is grounded in knowledge-based theory. The study helps to extent the prior works which lacks theory focused approach.

Originality/value

The present work has immense theoretical value and can be useful to the policy makers or practitioners engaged in GSCM practices.
University-based incubators’ performance evaluation: a benchmarking approach
Authors: Wann Jong-Wen , Lu Ta-Jung , Lozada Ina , Cangahuala Guillermo
Published: January 2017

Purpose

The purpose of this paper is to understand the existing incubation practices and to develop suggestions for other incubations programs’ practitioners, by developing a benchmark study of outstanding Taiwanese university-based incubators (UBIs).

Design/methodology/approach

This research result is based on the methodology for generating a benchmarking from six outstanding Taiwanese UBIs and for other business incubators around the world.

Findings

According to this research result, the authors propose eight key performance indicators (KPIs): three for setting up and operating UBIs and five for incubator functions and services. Among those eight KPIs, the average set-up cost is US$595,000; the average number of incubatees is 22; the length of tenancy is four years; and the growth in incubatees’ turnover is around 15 percent.

Research limitations/implications

Even the samples were outstanding UBIs in Taiwan; for future research, this approach might be applied to a bigger number of incubation centers or UBIs.

Practical implications

Many countries or areas still lack experience in setting up and running business incubators; therefore, practical advices for the managers are crucial for the success of these business incubators, and this benchmarking methodology can be applicable in some of those cases.

Originality/value

The benchmarking methodology for setting up the values of each KPI and the evaluation approach.
Applying structural equation model to study the critical risks in ERP implementation in Indian retail
Authors: Garg Poonam , Khurana Reema
Published: January 2017

Purpose

In order to reduce the high failure rate of enterprise resource planning system (ERP) projects in Indian retail, project managers need to analyze and understand the impact of risk factor on ERP implementation. The purpose of this paper is to identify the key risk factors solely or primarily for the Indian retail sector. Furthermore, this study also analyzes the impact of risk factors in ERP implementation using the structural equation model (SEM) approach. “User risk,” “project management risk,” “technological risk,” “team risk,” “organizational risk,” and “project performance risk” are the examined factors.

Design/methodology/approach

A theoretical model is created that explains the risk factors which may impact the success of ERP implementation. Hypotheses were also developed to evaluate the interrelationship between risk factors and success of ERP implementation. Empirical data are collected through survey questionnaire from practitioners such as project sponsors, project managers, implementation consultants, and team members who are involved in ERP implementation in the retail sector to test the theoretical model.

Findings

Using the SEM, it is found that 40 percent of the variations in ERP implementation success can be explained with the help of the model suggested in the research study. The results of the study has empirically verified that “user risk,” “project management risk,” “technological risk,” “team risk,” “organizational risk,” and “project performance risk” factors are positively impacting ERP implementation success. All six hypotheses were supported by the results of the study.

Research limitations/implications

The findings from this paper can provide greater understanding of ERP implementations. Researchers, practicing managers, and those seeking to implement ERP in retail organization can also use the findings of this study as a vehicle for improving ERP implementation success in the retail sector.

Originality/value

The study integrates the impact of risk factor on ERP implementation. Very few studies have been performed to investigate and understand this issue. Therefore, the research can make a useful contribution.
Board connections and management commentary readability: the role of information sharing in Italy
Authors: Ginesti Gianluca , Sannino Giuseppe , Drago Carlo
Published: January 2017

Purpose

This study aims to determine the impact of information-sharing disseminated through the firms’ board connections on the readability of the management discussion and analysis (MD&A).

Design/methodology/approach

The investigation conducted in this study is performed by using a regression analysis. The readability of the MD&A is measured by the Flesch reading ease. The level of information-sharing is determined by the degree centrality index. The sample is composed of 83 Italian-listed firms that comprise over 4,000 directors for the period 2008-2012.

Findings

The main results of this study show a significant relationship between the degree centrality and MD&A readability, suggesting that board connections play a crucial role in improving the quality of external reporting.

Research limitations/implications

This study uses a limited sample size. Further, we do not isolate the possible effect of other reporting incentives that may affect the readability of external reporting.

Practical implications

This study argues that for a non-English-speaking country such as Italy, information-sharing is a vehicle for improving the quality of external reporting and the competitiveness of firms in international capital markets.

Originality/value

This research offers an original contribution to the existent literature by highlighting the role of the firms’ board connections in determining the level of the corporate disclosure readability. This implies the opportunity for future research to take into account the firms’ board connections when they analyze related phenomena.
National corporate social policy, corporate governance systems, and organizational capabilities
Authors: Rahman Manzur , Carpano Claudio
Published: January 2017

Purpose

In this paper, the authors aim to look at the relationship between divergent national corporate social policies as embedded in corporate governance regimes and the development of the firm’s organizational capabilities. More specifically, the authors illustrate how the different systems of corporate governance developed in the USA and Germany are major resource-based factors on the decision to develop production-related organizational capabilities. The authors develop an integrative framework, drawing on both the corporate governance, as well as strategic management literatures, to explain idiosyncrasies and commonalities in capability development. In the aggregate, this would lead to differential corporate social and economic performance between Germany and the USA.

Design/methodology/approach

This is a conceptual paper that develops a framework to link national corporate social policy as embedded in governance systems to corporate social and economic performance.

Findings

Corporate governance systems – embodying divergent corporate social responsibility (CSR) orientations vis-à-vis the firm’s stakeholders – can be viewed as determinants of group-specific resources that will not be transferable across different nation-states, leading to divergent corporate social and economic performance.

Originality/value

The analysis emphasizes that CSR is an essential element of corporate governance. The authors highlight that regulatory, normative and cognitive institutional structures and orientations help to utilize and configure important firm-specific, industry-specific and country-specific resources and capabilities. This framework also contributes to recent developments in the corporate governance and management literatures that position CSR as a central element of corporate governance institutions.
Brand value proposition for bank customers in India
Authors: Moorthi Y.L.R. , Mohan Bijuna C.
Published: January 2017

Purpose

The purpose of this paper is to relate the customer value proposition offered by a bank with its structure of ownership.

Design/methodology/approach

The study adopted a combination of exploratory and descriptive approaches. The attitudes and opinions of bank customers were gauged through a survey. Based on literature, a pool of items was identified to measure the construct of value proposition. It was hypothesized that different types of banks in India are chosen for different benefits offered by them. The relationship between value proposition and its constituent variables functional, emotional and self-expressive benefits was analyzed using multiple regression.

Findings

Results prove that while self-expressive benefits drive the choice of foreign banks (FBs), functional benefits are important for all types of banks.

Research limitations/implications

The research intends to study only the perceptions of customers having an account in Indian public sector banks, private sector banks or FBs.

Practical implications

The study helps to relate the type of bank (public, private or foreign) a customer chooses, with the value proposition it offers. Using this study, banks can configure the value proposition that is appropriate for their target segment.

Originality/value

The paper examines the value proposition offered by the three different types of banks (public, private and foreign) empirically. It links bank choice of the customer to the benefit assortment offered by different types of banks.
Spiritually inspired creativity in business
Authors: Zsolnai László , Illes Katalin
Published: January 2017

Purpose

The purpose of this paper is to investigate the relation of spirituality and creativity in business context.

Design/methodology/approach

The paper presents practical examples of spiritual-based creative business models in different faith traditions (Hinduism, Christianity and Anthroposophy).

Findings

Spirituality and a deep sense of connectedness are essential to enhance creativity and care in business. Spirituality creates free space and openness to allow the future to emerge organically. It creates a distance between the self and the pressures of the market and the routines of business and daily life. This distance is a necessary condition for developing creative, ethical and responsible solutions to the complex challenges around us.

Originality/value

Spiritually inspired creative business models overcome the instrumental rationality and materialistic orientation of today’s business management which produces large scale ecological, social and ethical “ills.” The paper shows that alternative business management practices need a spiritual foundation to be more creative and caring.
Does parents’ income matter in intergenerational transmission of human capital? A decomposition analysis
Authors: Shareef Fareed , Khawaja Muhammad Junaid , Azid Toseef
Published: January 2017

Purpose

Since the pristine works of Schultz (1961) and Becker (1964, 1975), the concept of intergenerational transmission has constantly been in the front line of discussion among the social scientists to divulge the sources and channels through which diffusion of socio-economic status can take place across the generations. The purpose of this paper is to explore the intergeneration links via monetary channels through decomposition technique.

Design/methodology/approach

Using a sample of 613 households selecting through systematic sampling from Multan district (Pakistan). Making a three tier analyses, i.e. simple, sequential and double decomposition, the findings of the models support the hypothesis of the study that children of high-income parents also fall in high-income groups.

Findings

The simple decomposition analysis using education as the pathway factor reveals that parental income is pivotal in determining the education and ultimately the level of their child’s income. The sequential analysis incorporates occupation and depicts a positive association between the offspring education and occupation. In the double decomposition analysis, the direct component reveals that even among those children with the same level of education, higher parental income is linked with the better occupational achievements, whereas indirect component explains the impact of parental income on occupation via education of the children. In other words, it explains the degree to which children with higher family income acquire more education and consequently get better jobs.

Research limitations/implications

In Pakistan like the other developing countries nationwide surveys are not conducted at the government level.

Practical implications

This study is providing the guideline to the policy makers for the formulating their policies for developing and managing the human capital.

Social implications

The findings of this study are useful for reducing the inequality in the society.

Originality/value

This is an original and first time it is going to be conducted in a country like Pakistan
UK REITs don’t like Mondays
Authors: Jadevicius Arvydas , Lee Stephen
Published: January 2017

Purpose

The purpose of this paper is to examine whether Real Estate Investment Trusts (REITs) returns on the different days of the week differ from each other.

Design/methodology/approach

It uses European Public Real Estate Association (EPRA)/National Association of Real Estate Investment Trusts (NAREIT) UK index daily closing values (GBP) and its two sub-indices FTSE EPRA/NAREIT UK REITs and non-REITs as dependent variables. It employs Kruskal-Wallis tests and dummy-variable regression to test the hypothesis.

Findings

The overall findings provide evidence that return anomalies exist in the UK REITs.

Practical implications

Thought significant, the absolute returns differences are modest for investors to gain superior returns in UK REITs. However, by recognising the day-of-the-week effect, investors can buy/sell UK REITs more effectively.

Originality/value

This research brings updated evidence of the contested calendar anomalies issues in REITs.