bluuebunny/crossref_metadata_2025 huggingface dataset:
To file or not to file: the causes of municipal bankruptcy in the united states
Authors: Park Keeok
Published: December 2017

About 500 municipalities have declared bankruptcy since Congress passed the Municipal Bankruptcy Act in 1937. Based on the experiences of these municipalities and the municipal bankruptcy literature, this paper develops a theory of why municipalities go bankrupt and discusses various ways to prevent other municipalities from going bankrupt. The paper identifies three-dimensional factors that may make municipalities go bankrupt: long-term and short-term, political and economic, and internal and external perspectives. The paper ends with an observation that government failure in the form of municipal bankruptcy can be reduced by strengthening the audit powers of the states and by utilizing more municipal bond and liability insurance policies.
A comprehensive approach to the assessment of tax increment financing (TIF) projects
Authors: Johnson Thomas G. , Scott James K.
Published: December 2017

One of the most popular economic development incentive tools used today is Tax Increment Financing (TIF). Proponents of TIF argue that these incentive programs have fostered new investment and increased property tax revenues in areas that would otherwise have experienced negative growth. Opponents argue that TIF is now used in non-blighted areas-on projects that could have been completed with no special government subsidies. This paper describes a number of perverse incentives that are inherent with TIF projects. It then outlines a comprehensive framework for estimating the net future fiscal impacts with and without proposed TIF projects for all affected jurisdictions. Finally, it illustrates how the framework can be used to reach better economic development policy decisions at both the state and local levels.
The determinants of the municipal debt policy in Spain
Authors: Benito Bernardino , Bastida Francisco
Published: December 2017

This paper analyzes the impact of economic, social and political factors on municipal debt behavior. With this aim, we have obtained a stratified random sample of 130 cities during a five-year period. These data have been used to configure a micro panel to obtain accurate estimates and to control for problems such as unobserved heterogeneity. The main conclusion obtained from this process is that non-financial surplus/deficit, financial independence, capital expenditures, and capital revenues are the variables that best explain the indebtedness of this type of entities.
The recent adoption of the voluntary tax in the volunteer state
Authors: French P. Edward , Stanley Rodney E.
Published: December 2017

The purpose of this research is to explain the adoption of lottery policies among counties in Tennessee. Various socio-demographic variables were measured through the use of logistic regression analysis for determining lottery adoption among all the counties in Tennessee. The results of the logistic regression model suggest that the most significant variables contributing to the adoption of the state lottery in Tennessee are party affiliation of voters and the region of the state in which voters reside. Since the findings of this manuscript are concerned with only the state of Tennessee, one should proceed with caution when trying to generalize these results to other states that have recently adopted a state lottery. The contributions of this research suggest that political and regional indicators are the best predictors in understanding lottery adoption among counties in Tennessee. These findings are consistent with results that have attempted to explain lottery and casino adoption across the American states. In addition, this study contributes to the current literature by suggesting that intercultural political differences may have contributed significantly to the adoption of a state lottery in Tennessee.
State audits in the United States, 1996-2000
Authors: Friedberg Asher , Lutrin Carl
Published: December 2017

Audits are a crucial part of the American system of checks and balances. Adequately funded and resourced, they can help assure that precious tax dollars are well spent. In this study, we focus on the following points regarding auditing in the American states: (1) the types of audits used by state governments; (2) orientation of audits; (3) organization form and auditor independence; (4) auditor resources and their relationship to auditor positions; (5) corrections of errors and abuses; and (6) limited academic research concerning state audits. Data for this study was derived from 1996 and 2000 reports supplied by The National Association of Auditors, Comptrollers, and Treasurers (NASACT).
Beyond the limits of recreation: social costs of gambling in Southern Nevada
Authors: Thompson William N. , Schwer R. Keith
Published: December 2017

This study seeks to find the dollar value of social costs of gambling. The authors use data from a survey of 99 members of Gamblers Anonymous (GA) groups in southern Nevada. The GA members were asked many questions about their behavior while they were active gamblers, such as how often they missed work because of gambling, how much they borrowed because of gambling, how much they stole because of gambling and their experiences with the judicial system and welfare systems because of gambling. Societal costs of each behavior were calculated and annualized. It was determined that each of the compulsive gamblers imposed social costs of $19,711 on others in southern Nevada. Of these costs, $1,428 (7.2%) were governmental costs, while $6,616 (33.6%) represented economic losses for southern Nevada. Using estimates of the numbers of pathological and problem gamblers in Nevada, it was determined that the overall social costs of compulsive and problem gambling in southern Nevada ranged from $314 million to $545 million per year.
A consideration of political culture and gambling policy: has economics trumped moralistic politics?
Authors: Thompson William N. , Lutrin Carl , Wacker R. Fred , Vercher Elizabeth
Published: December 2017

Elazar’s typology of political cultures is examined. From his categorization of jurisdictions with aspects of 'moralistic' political cultures, five are selected: Wisconsin, Michigan, New York, Connecticut, and France. Their recent political history is examined and it is demonstrated that these 'moralistic' type polities have abandoned policies which formerly condemned or at least contained legalized gambling. Instead each has responded to commercial pressures for expanded gambling. The reasons why ‘moralistic’ values in making decisions in this arena have been cast aside are examined. The reasons include an international cross-polity homogenization of political cultures, a blurring of the meaning of ‘moralistic’ in today’s politics, and above all, severe economic crises that take precedence over other values.
A survey of governmental accounting education studies
Authors: Henry Byron K.
Published: December 2017

This paper provides an overview of several studies on governmental accounting education. These studies have focused on the lack of attention devoted to the coverage of governmental and nonprofit accounting (GNP) topics in business school programs at U. S. colleges and universities. Despite numerous calls for action from a wide array of stakeholders, the research has found only marginal progress in broadening the coverage of governmental accounting at most institutions.
The course development process for an integrated nonprofit management course concentration: business competencies needed for nonprofit careers
Authors: Jervis Kathryn , Sherer Pamela
Published: December 2017

The paper describes an integrated, interdisciplinary nonprofit management three-course concentration developed for an undergraduate public service major at a small, private college. We describe the course development process and implementation issues pertinent to nonprofit management education that include where to house programs, faculty issues, interdisciplinary teaching, students’ needs and experiential learning. Our course objectives aimed to develop business competencies from accounting, finance, management and marketing in the context of nonprofit organizations for students with no prior business knowledge. The paper concludes with a description of our three courses.
Impact of corruption on foreign direct investment and tax revenues
Authors: Ketkar Kusum W. , Murtuza Athar , Ketkar Suhas L.
Published: December 2017

Using Transparency International’s Corruption Perceptions Index (CPI), this paper establishes a statistically significant link between CPI and foreign direct investment (FDI) flows to 54 developing and developed countries. In addition to each country’s CPI, several location and economic characteristics are also postulated to influence FDI. For a group of 22 developing countries, the paper then simulates the impact of an improvement in the CPI score on FDI. This simulation shows that a one point improvement in CPI would generate on average additional FDI of 0.5% of GDP. For instance, the gain in annual FDI would be $7.5 billion for India and $18 billion for China. The paper further simulates the effects of larger FDI on the generation of taxable income and tax revenues in each country using country-specific rates of return on US investment and the highest marginal corporate tax rate in each country. This simulation shows that a three point improvement in CPI would more than double the corporate tax take on average with the biggest beneficiaries such as India, Turkey, Egypt, South Korea, the Philippines and Thailand.
Corruption and taxation: lessons from the indian experience
Authors: Vijayakumar Jayaraman , Rasheed Abdul A. , Krishnan V.S.
Published: December 2017

This paper examines the results of a series of steps taken by the Customs and Excise Department, Government of India, to reduce corruption and prevent leakages of revenue in customs and excise tax collection and administration. We examine the effectiveness of reward programs and a series of liberalization measures attempted by the department for these purposes. Our study suggests that in the absence of a proper framework for rewards administration, incentive plans do not succeed. On the contrary, the Indian experience suggests that liberalization and simplification of laws and procedures coupled with proper control mechanisms such as professionalized audits work better to reduce corruption and enhance revenue collection.
The federal budget's core and periphery: patterns of budget outcomes
Authors: Berner Maureen
Published: December 2017

Cluster analysis on detailed federal outlay data from fiscal year (FY) 1962 to FY 1995 shows instead of being incremental or not, the budget is both. Spending is initially volatile but becomes incremental over time and with political entrenchment. The theory of incrementalism needs to be updated to reflect this complexity. Also, patterns show that most spending falls into three main groups, which do not correspond to traditional budgetary classifications, and none of the patterns show any major shifts in response to process upheaval. This suggests (1) rethinking how to analyze budget data, and (2) while processes and decision-makers have changed, the decisions have not.
The goals and implementation success of state performance-based budgeting
Authors: Jordan Meagan M. , Hackbart Merl
Published: December 2017

There has been a great deal of research regarding the success and impact of state performance-based budgeting with findings ranging from hopeful to critical. Previous findings have also indicated that the success and impact of implementation have varied across the states. The practitioners' varied views of successful performance implementation are likely linked to their varied views of the purpose of performance implementation. We survey state executive budget officers regarding performance-based budget goals, implementation successes, and obstacles. Our findings suggest that program accountability as a goal, rather than budget allocation, makes a stronger foundation for determining performance-based budget success.
The international situation vis-á-vis the adoption of accrual budgeting
Authors: Cortes Josep L.
Published: December 2017

In this paper an analysis is made of significant accounting and budgetary reforms that have recently been introduced within the framework of a broader reform called New Public Management. These reforms have led to the adoption of the accrual basis in accounting in many developed countries (i.e. the effects of transactions or events are recognized when they take place, irrespective of the moment when cash is paid or received). However, in 2003 it has only been adopted in budgeting by three of them: New Zealand, Australia and the United Kingdom. In this paper the international situation is analyzed with a view to the future adoption of the accrual basis in budgeting.
Altruism, accountability, and transparency: cooperative aspirations in contemporary state-level budgeting
Authors: Burke Brendan F.
Published: December 2017

Niskanen (1971) established an influential and enduring model of bureaucrats as budget maximizers. Since this theory’s inception, most empirical tests have demonstrated the limited validity of Niskanen’s vision. Using state agency heads as an analytical unit, this paper further develops ways that the rational choice assumptions inadequately characterize bureaucratic budget aspirations: First, instead of being self-interested, many bureaucrats focus on the interests of collectives across governmental and societal actors, and second, an enhanced focus on transparency in presentation of budgetary and programmatic information reduces the information asymmetry that is central to Niskanen’s theory. The findings show that intentions based in a broad public interest and motivations of accountability and transparency tend to reduce, rather than enhance, growth aspirations in state-level bureaucrats.
Structural deficits and the politics of balancing the budget: the case of missouri fy 2004 budget
Authors: Qiao Yuhua
Published: December 2017

This paper uses the Missouri Fiscal Year (FY) 2004 budget as a case study to illustrate two aspects of the recent state budgetary problems: its structural budget deficits and the politics involved in balancing a budget. The paper also highlights the dilemma that government faces in meeting constant public demand for services while revenue sources are restrained.
Budgeting under central economic planning in china, 1949-1978
Authors: Hou Yilin
Published: December 2017

This paper examines public budgeting in the first 30 years of China under central economic planning and one-party system. The research question is whether budgeting operates as it does under market economy in a democratic system. Analysis of historical documents finds that as a subordinate to central economic planning, budgeting was not able to play its functions. Though China was successful in employing all fiscal and monetary means to channel resources into targeted policy areas, budgeting was not effectively used as an administrative instrument. In the 30 years examined, the country seemed to be searching in vain for a workable budgeting system so as to avoid repeated financial frustrations.
Budgeting under central economic planning in China, 1949-1978
Authors: Hou Yilin
Published: December 2017

This paper examines public budgeting in the first 30 years of China under central economic planning and one-party system. The research question is whether budgeting operates as it does under market economy in a democratic system. Analysis of historical documents finds that as a subordinate to central economic planning, budgeting was not able to play its functions. Though China was successful in employing all fiscal and monetary means to channel resources into targeted policy areas, budgeting was not effectively used as an administrative instrument. In the 30 years examined, the country seemed to be searching in vain for a workable budgeting system so as to avoid repeated financial frustrations.
Institutional root of the chinese budget crisis: fiscal decline and unbalanced central-local relationship
Authors: Wong Wilson
Published: December 2017

Although the Chinese economy has experienced a strong and rapid growth due to the success of its economic reform, the Chinese central government faces a stern fiscal decline. The fiscal problem has undermined the ability of the central government in completing many crucial governing tasks. By examining the institutional root of the fiscal problem, this paper argues that the fiscal decline is part of the ironic corollary of the decentralization strategy of China’s economic reform which produces a “weak center, strong local” outcome. To fully address the problem, China should undertake major institutional reforms to redefine as well as institutionalize the fiscal roles of different levels of government.
Real options and public sector capital project decision-making
Authors: Schubert Walt , Barenbaum Les
Published: December 2017

Capital budgeting decisions are among the most important decisions that a public financial manager makes. The traditional methodology for determining whether or not such an investment should be made is known as the discounted cash flow method. This method, unfortunately, does not capture efficiently the benefits of flexibility that often accompany capital budgeting decisions. This paper discusses the concept of real options and how the public sector managers can employ this relatively new technique to better value their capital budgeting opportunities. We argue, both through financial theory and through examples, that employing real option modeling in public sector capital decision-making will improve the efficacy of capital budgeting decisions.
Audit timeliness of school district audits
Authors: Carslaw Charles , Mason Richard , Mills John R.
Published: December 2017

We examined 36,367 school district audit results from the Federal Audit Clearinghouse data base for the five-year period from 1998 to 2002. We found that school districts have a high level of internal control and grant compliance findings. School districts are slow in filing their financial reports and delayed financial reports are positively associated with larger district size, government auditors, sole practitioner auditors, and problems with internal controls and qualified reports. We found a negative association between audit delay and a low-risk classification. Continuing material weaknesses in financial reporting and grant compliance could result in funding losses for those districts not meeting proper financial reporting standards. Timelier reporting would identify problem areas sooner and promote remedial action and greater compliance.
Implication of gasb statement no. 34 for reporting and accountability: the georgia experience
Authors: Lu Yi
Published: December 2017

Financial reporting is the cornerstone of financial management. In 1999, the Governmental Accounting Standards Board (GASB) ratified unanimously GASB Statement No. 34. In this paper, using the Georgia Comprehensive Annual Financial Report (CAFR) and interviews with practitioners, we examine the implication of GASB 34 for the linkage between reporting and accountability. The research findings show that Statement 34 introduces significant impacts on reporting. However, its implications for accountability and better financial management are yet to be as significant as hoped.
The improving efficiency of university health consortium hospitals
Authors: Harrison Jeffrey P. , Lambiase Louis R.
Published: December 2017

This study evaluates the efficiency of teaching hospitals using a variable returns to scale, input oriented, Data Envelopment Analysis (DEA) methodology. Hospital executives, healthcare policy-makers, taxpayers and graduate medical education benefit from studies that look to improve the efficiency of teaching hospitals. Data for 164 University Health Consortium Hospitals (UHC) in 1998 and 154 in 2001 were analyzed using DEA. The results indicate that efficiency in UHC Hospitals improved from 64.8% in 1998 to 69.6% in 2001 for an increase of 7.4%. From a management perspective, it shows opportunities for improved management and the realignment of resources to better meet demand. From a policy perspective, the research highlights the problems associated with improving efficiency while providing graduate medical education.
The quest for health care decentralization: revisiting decree 159
Authors: Kassak K.M. , Ali A. Mohammad , Tauk Mitra , Abdallah A.M.
Published: December 2017

Many developing countries have at some point in their quest for health reform considered decentralization as a strategy. A search of Lebanese health policy texts revealed a call for some form of decentralization in the mid eighties through Decree 159. This paper highlights the experience of health centers in Lebanon and discusses the importance of implementing an incremental decentralization of the system by highlighting the importance of ensuring political commitment as well as building the capacity of administrative and clinical staff as prerequisites for the implementation of a fully decentralized system.
The community development balancing act: reconciling expectations for a hybrid block grant
Authors: Stenberg Carl W.
Published: December 2017

Community development was one of the first block grant programs, a “hybrid” which retained categorical features and constraints. The Community Development Block Grant (CDBG) has proven to be resilient and popular with local officials. It has been reauthorized by Congress a number of times over the past three decades, and is among the 15 largest federal grant-in-aid programs. In recent years, the Bush administration, Government Accountability Office, and others have called for major changes in the program, including funding formula, program priorities, performance reporting, and agency location. This paper describes the general characteristics of block grants, the dynamics of the block grant “balancing act,” and lessons from experience. In this context, the varying expectations of CDBG stakeholders and reformers are identified and implications for policy-makers are discussed. Options for the future design and direction of the program are offered.
State rural development policy: the role of the community development block grant program
Authors: Blair Robert , Deichert Jerome , Drozd David J.
Published: December 2017

A partnership of the federal government and the states implement rural community development policy today, yet researchers rarely examine the nature and efficacy of this extensive intergovernmental collaboration. The authors collected data on Community Development Block Grant awards made by one state to small and rural communities for a variety of development projects over a period of more than ten years, and using a modified rural classification system detected patterns and trends in allocation. This study seeks to determine if a federally funded program assists states address the development needs of a diverse mix of rural communities. Do federal block grant programs help states meet rural community development policy objectives? This information should be helpful to local, state, and national government policy makers as they ponder proposals to reorganize dramatically the funding and implementation of community and economic development resources. Perhaps most importantly, this study will also help policy makers understand the complexity of the federal-state-local partnership for rural community development.
Clarification of the social costs of gambling
Authors: Walker Douglas M.
Published: December 2017

As U.S. states and countries around the world consider legalizing casino gambling, the social costs of gambling continue to be hotly debated. This paper examines the social cost issue from a welfare economics perspective, and discusses the 2005 paper by Thompson and Schwer, published in this Journal. Their article exhibits a number of problems common in gambling research, including a flawed conception of social costs and a variety of measurement errors. For example, Thompson and Schwer count many costs borne by individuals as “social costs.” In addition, many of their cost estimates appear to be arbitrary. As a result, the Thompson and Schwer social cost estimate is likely a serious overstatement of the actual costs.
An approach to evaluating relative effectiveness in non-profit institutions
Authors: Mensah Yaw M. , Lam Kevin C. K. , Werner Robert H.
Published: December 2017

We present, in this study, a method for comparing the relative effectiveness of different non-profit institutions with similar objectives. In addition, we show how this measure of relative effectiveness is related theoretically to their relative efficiency. Relative effectiveness is shown to be a product of the efficacy with which potentially utilizable resources can be converted into usable inputs, and the efficiency with which the inputs are converted to outputs or outcomes. Finally, drawing on developments in data envelopment analysis, we illustrate the new methodology using data from 109 institutions of higher education.
Enhancing accountability: should regulations similar to sarbanes-oxley be expanded to the local sector?
Authors: Frank Howard A. , Fink Douglas R.
Published: December 2017

In light of the increasing convergence between public and private sector accounting models, should local governments be required to adopt requirements similar to the Sarbanes-Oxley Act (SOX)? Survey results from 42.2% of municipal finance officers from Ohio and Florida suggest they embrace in concept the enhanced accountability resulting from adopting principal officer certification (POC) and the independent audit committee (IAC) for larger cities. However, like their counterparts in the private sector, they have reservations regarding the benefits of implementation relative to costs. Theories of innovation diffusion and planned behavior provided a theoretical framework for multivariate analysis. The contradictions in our findings may relate to respondents’ reservations regarding the private sector financial reporting model that is becoming increasingly prevalent in public financial management.
Debt-related derivative usage by u.s. state and municipal governments and evolving financial reporting standards
Authors: Stewart Louis J. , Cox Carol A.
Published: December 2017

We reviewed the fiscal 2003 financial statement footnote disclosures of the fifty states and the 100 largest cities in the United States (US) to ascertain the nature and extent of derivative activities among US state and municipal governments. There were 23 state governments and 23 municipal governments that have engaged in such transactions with an aggregate notional value approaching $32 billion. These governments enter into these transactions primarily to hedge the interest rate and cash flow risks associated with their long term variable rate demand obligations and auction rate debt. Our findings also indicate that the widespread implementation of GASB TB 2003 - 1 has improved the quality of state and municipal disclosures with respect to their derivative activities. In June 2008, the GASB issued its Statement 53 which mandates the accounting measurement of these derivative financial instruments at their fair value on the statement of net assets and promises to further improve their footnote disclosure.
Using previous social marketing efforts to assess a new program
Authors: Ashton William J. , Manchanda Rajesh V.
Published: December 2017

Purpose

This paper aims to report a research approach that explores how to use evaluations of previous social marketing efforts to assess and guide a new shelterbelt program called Working Tree. By targeting farmers, this new program aims to gain benefits from enhancing and expanding on-farm tree shelterbelts on the Canadian prairies.

Design/methodology/approach

This paper uses a novel method that relies on secondary data from six completed social marketing cases as data for a comparative analysis with the new program. A conceptual framework is proposed and applied. This framework incorporates process and outcome indicators of evaluation, key dimensions of the rational choice theory and proven practices from experience.

Findings

Analysis suggests key parameters of the Working Tree program to be appropriate, with some modifications. However, limitations in the data also point to avenues for future research to deepen the authors’ understanding of assessing a new social marketing program in the prelaunch phase. More research is needed on what works, where and why.

Research limitations/implications

The seven indices are a modest set for comparatives and are not exhaustive. Six selected cases are small samples that are unable to fully reflect the environmental nature of the new program; yet, they contained critical data for the comparative analysis. Financial data are not in constant dollars, which would be needed when further analysis is undertaken.

Practical implications

This paper illustrates the importance of the evaluation stage of the social marketing process. It demonstrates the practicality of being able to effectively draw upon previous evaluations to inform new program investors and social marketers at the prelaunch stage.

Originality/value

The conceptual framework and method present a novel approach to use evaluation data to guide new program funding and initiatives. It is offered with the hope that others might draw upon the ideas presented here and advance them.
Effects of successful adoption of information technology enabled services in proposed smart cities of India
Authors: Chatterjee Sheshadri , Kar Arpan Kumar
Published: December 2017

Purpose

The purpose of this paper is to understand the effects of successful adoption of information technology (IT)-enabled services to be provided in the proposed smart cities of India from end-user-experience perspective.

Design/methodology/approach

This paper has taken a sincere endeavor to understand to what extent the success of the smart cities depends on the users’ experience of the IT-enabled services, the backbone of smart cities, and how using IT-enabled services can improve the quality of the users’ lifestyle. Initially, few hypotheses have been developed from literature review, followed by structured questionnaires. Once the data were collected, they were analyzed using different statistical tools. This paper will be useful for the policymakers, specifically those who are involved in technology and IT-governance-related areas, in policymaking for the proposed smart cities in India.

Findings

This study tries to find how the IT-enabled services would transform the lives of residents both socially and technologically; to what extent the prospective citizens will be engaged to use the modern services; to what extent the threat of privacy and security issues affects the overall performance of the proposed smart cities of India; and how gaining trust of the citizens could help in successful adoption of IT services. This paper tries to find out few of these questions from the city residents’ perspective.

Research limitations/implications

This study is undertaken keeping Indian smart cities in perspective. However, in India, the proposed smart cities are in different states. In fact, the respondents selected by the authors are not the true representatives of the whole population, which is spread covering all parts of India. This paper could have implications for policymakers in drafting the smart city policy in India especially from IT-governance and user-experience perspective.

Practical implications

As this study discusses proposed smart cities of India from IT-enabled services and from the citizens’ perspective, it will have a huge practical implication once these smart cities become operational in India.

Social implications

This study discusses the IT-enabled services expected to be provided to the citizens of the proposed smart cities of India. As the paper discusses about the citizens’ perspective and the proposed smart cities of India, it definitely has social implications especially since the study is related to the citizens of proposed smart cities of India.

Originality/value

The research reported in this manuscript is the outcome of in-depth study on proposed Indian smart cities especially from IT adoption and from users’ perspective. Very few studies have been carried out on proposed Indian smart cities from IT adoption perspective and how that could improve the lifestyle of the residents.
The role of the psychological contract in the motivation of nurses
Authors: Corder Emma , Ronnie Linda
Published: December 2017

Purpose

Although private health care is regarded as providing a premium quality experience for both patients and staff alike, it is not without its daily challenges for health professionals. This study aims to explore the psychological contract of nurses to develop a greater understanding of how employee–employer interaction impacts motivation levels.

Design/methodology/approach

Data were gathered through semi-structured interviews with thirteen nurses at a private hospital in South Africa. Five nursing managers were interviewed to provide a management perspective. Thematic analysis was used to identify the salient elements of the psychological contract and to establish connections with motivational features.

Findings

The psychological contract of nurses was balanced in nature, contained predominantly relational elements and was characterized by the need for manager support, leadership and autonomy. Motivation was a by-product of fulfilment and was enhanced by a combination of tangible and intangible rewards.

Practical implications

Nursing managers should recognize their role in caring for the wellbeing of their staff and should be trained accordingly. Equipping nurses with the necessary tools to work autonomously, as well as acknowledging their skills, will stimulate confidence and improve motivation.

Originality/value

This study makes an important contribution to the existing literature on the psychological contract of nurses within the health-care system. It provides insight into relationship-based mechanisms that can be used to improve the motivation of nurses and thus impact the overall quality of patient care.
Wanda’s ambitious expansion in the global movie industry
Authors: Jung Jae , Howe Devon
Published: December 2017

Synopsis

The Wanda Case offers an overview of Wanda Group’s transition from a real estate firm in China to a global leader in the movie industry. Wanda Group, a Chinese conglomerate headquartered in Beijing, caused a major commotion in the US movie industry when it acquired AMC Entertainment in 2012. The AMC acquisition was the largest acquisition by a Chinese firm in the USA up to that time, costing $2.6 billion. Following that, a series of acquisitions had made Wanda Group the largest movie theater company, respectively, in the USA, Europe, and the World by the end of 2016. In order to fully comprehend the transition of the Wanda Group, the case begins by introducing the group’s origins and its original business model. It then discusses the challenges in the Chinese real estate market and factors that played a role in Wanda Group’s shift toward the movie industry. The authors further introduce the trends in movie theaters/production, recognized on a global scale in China and the USA, including key competitors in the industry. Last, the authors discuss Wanda Group’s global expansion efforts through major acquisitions in the USA and Europe, and the challenges that Wanda Group faced.

Research methodology

The case was written with publicly available information, such as newspaper articles, databases and corporate websites. The authors did not disguise any details.

Relevant courses and levels

This case can fulfill various learning goals in international business and strategy courses. First, this case offers detailed information about the diversification process of Wanda Group. It first diversified from real estate development into the movie cinema and production business in China (i.e. product diversification). More recently, Wanda Group diversified into the USA and Europe (i.e. geographical diversification). With the information provided in the case, students will be able to evaluate the costs and benefits of diversification strategies. Second, students can examine pros and cons of available entry modes for international expansions. Particularly, students will be able to evaluate the costs and benefits of acquisitions to Wanda Group’s international expansion. The authors also believe that this case can be used for introducing a relatively less-known emerging-market conglomerate, especially from China. Last, considering the rich information this case contains, the authors may use it as an exam case to evaluate students’ comprehensive knowledge gained from the course.

Theoretical bases

The case discusses corporate strategy, particularly diversification, the resource-based view, and institutional theory.
Passion or profit: Bloody Creek Vineyard
Authors: Rixon Daphne , Lightstone Karen
Published: December 2017

Synopsis

Edward Rowan, 89 year-old patriarch and the Rowan family were trying to decide if they should start a vineyard in the Nova Scotia Annapolis Valley. Edward had a life-long dream of starting a vineyard on this five-acre farm. Edward, his son David and granddaughter Mary along with their respective spouses had agreed to be partners and provide financing to start the vineyard. The time had arrived to make a decision because they had to order the vines by the end of the month. While they have an extended family to provide free labor for planting, pruning and harvesting along with free access to the necessary machinery, they wanted to be sure that they did not lose money on the venture. They recognized the first four to five years would not generate profits, but they wanted to ensure that in the long term the venture would be viable.

Research methodology

This case was developed from an interview with Donna Rowan, a documentary review of the family’s estimates as well as an interview with the owner of a well-established vineyard in the Annapolis Valley. Secondary sources were used to provide information on the industry and average costs to operate a vineyard. The case uses a partial disguise with respect to the names of family members. The case was tested at the Atlantic Schools of Business student case competition where ten teams from different Atlantic universities participated. The authors were not judges and all suggested changes have been incorporated in the case.

Relevant courses and levels

The relevant courses are: managerial accounting undergraduate programs; intermediate accounting and entrepreneurship courses in undergraduate programs; second-level accounting and entrepreneurship courses in MBA programs; and professional accounting programs’ CPA.
Case of epidermolysis bullosa acquisita with concomitant anti‐laminin‐332 antibodies
Authors: Nishida Emi , Nishio Eiichi , Murashima Hiroko , Ishii Norito , Hashimoto Takashi , Morita Akimichi
Published: December 2017

Subepidermal autoimmune blistering disease including bullous pemphigoid, pemphigoid gestationis, mucous membrane pemphigoid, anti‐laminin‐γ1 pemphigoid, linear immunoglobulin A bullous disease and epidermolysis bullosa acquisita (EBA), are all characterized by direct immunofluorescence microscopy or immunoglobulin deposition on the basement membrane zone. Among them, EBA is a rare acquired subepidermal autoimmune blistering disease of the skin and mucous membranes reactive with type VII collagen, a major component of the epidermal basement membrane zone. Anti‐laminin‐332‐type mucous membrane pemphigoid has pathogenic autoantibodies against laminin‐332, which is a basement membrane heterotrimeric protein composed of α3, β3 and γ2 laminin chains. We describe a 73‐year‐old Japanese man presenting with multiple, annular, tense blisters on the lower legs and oral lesions. Despite the severe clinical manifestations, the disease was successfully controlled by combination therapy of oral prednisolone and mizoribine. This case was confirmed to have autoantibodies to both type VII collagen and laminin‐332 α3 chain by indirect immunofluorescence of 1 mol NaCl‐split normal human skin, various immunoblot analyses and enzyme‐linked immunosorbent assays. This case was a rare case of EBA with concomitant anti‐laminin‐332 antibodies.
Identifying critical life stage transitions for biological control of long‐lived perennial Vincetoxicum species
Authors: Milbrath Lindsey R. , Davis Adam S. , Biazzo Jeromy
Published: December 2017

Demographic matrix modelling of invasive plant populations can be a powerful tool to identify life stage transitions for targeted disruption, in order to cause population decline. This approach can provide quantitative estimates of reductions in select vital rates needed to reduce population growth rate (λ) below 1 and can inform the prerelease selection of effective biological control agents, as in the case of two invasive Vincetoxicum species in North America.

We parameterized a five life stage matrix model using vital rate data from six populations (field and forest) of Vincetoxicum nigrum and Vincetoxicum rossicum. Elasticity analyses were used to identify life stage transitions and associated vital rates for perturbation through the incorporation of per capita impact data of candidate agents.

Several survival, growth and fecundity‐related transitions were identified that were mostly similar across species, habitats and locations, although two populations showed unique population dynamics. Reductions in associated vital rates needed to prevent population growth varied greatly among populations.

Defoliation damage and predispersal seed predation can be effective against slower growing forest and field populations of Vincetoxicum species. A fly and bivoltine moth are recommended as priority agents. However, biological control with these same agents will be ineffective against other field populations as well as some forest populations if the intensity of damage is not severe.

Synthesis and applications. Control of long‐lived perennial plants, such as species of Vincetoxicum, is projected to occur through disruption of some individual vital rates of survival, growth or fecundity if population increase is low to moderate (λ < 1.6). However, without significant and simultaneous reductions in multiple lower level vital rates, faster growing populations will not be contained with biological control or other management tools.
Functional traits associated with the establishment of introduced Phytophthora spp. in Swedish forests
Authors: Redondo Miguel A. , Boberg Johanna , Stenlid Jan , Oliva Jonàs
Published: December 2017

Invasive forest pathogens of the genus Phytophthora are threatening ecosystems globally. Phytophthora species are mainly introduced by humans importing infected nursery stock. However, due to the presence of environmental filters, not all introduced Phytophthoras manage to establish and spread. Phytophthoras’ ability to overcome these filters may be linked to functional traits. In northern Europe, the increasing number of reports calls for a better understanding of the invasion process to prevent future outbreaks.

We hypothesized that the incidence of invasive Phytophthoras in urban locations would be higher than in remote forests, that there would be a decrease of species richness along the invasion process because of environmental filtering, and that there would be a functional shift among Phytophthora communities between stages of invasion. We compared the species composition of 96 sites from 16 rivers running through areas that constitute a gradient of human influence. We also compared the species composition and functional diversity of Phytophthora communities in eight nurseries and 14 forests, including anthropogenic and natural forests. Phytophthoras were isolated from river water, soil and/or plant tissue. Cultures were identified based on the Internal Transcribed Spacer region.

Three Phytophthoras were detected in all environments (Phytophthora cactorum, Phytophthora plurivora and Phytophthora cambivora). The incidence of these species was higher in urban locations than in remote forests, suggesting that human activities act as a driver of invasion. Most of the Phytophthoras detected in forests were detected in nurseries. The Phytophthora community in nurseries was richer and more diverse than in forests, pointing to environmental filtering affecting the establishment. Phytophthora communities in nurseries and forests differed in their functional divergence. Traits associated with establishment were the ability to form asexual survival structures and lower cardinal temperatures for growth.

Synthesis and applications. Our findings support the view that human activities act as drivers of Phytophthora invasions, and suggest that Phytophthoras able to form asexual structures are more likely to establish in northern Europe. The results increase the capacity to predict the establishment of Phytophthora species in Sweden and expand our understanding of the invasion process of forest pathogens.
Snow depth, soil temperature and plant–herbivore interactions mediate plant response to climate change
Authors: Sanders‐DeMott Rebecca , McNellis Risa , Jabouri Maroua , Templer Pamela H.
Published: December 2017

Northern forest ecosystems are projected to experience warmer growing seasons, as well as winters with reduced snowpack depth and duration. Reduced snowpack will expose soils to cold winter air and lead to increased frequency of freeze‐thaw cycles. The interactions between warmer soils in the growing season and colder soils in winter may have important implications for the phenology, productivity and nutrient content of forest plants.

We conducted an experiment at Hubbard Brook Experimental Forest,NH,USA, to examine the effects of growing season warming, reduced depth and duration of winter snowpack, as well as increased frequency of soil freeze‐thaw cycles on sugar maple (Acer saccharum) and red maple (Acer rubrum) saplings. We examined the direct effects of soil temperatures on plant root health, timing of leaf‐out, foliar nitrogen, rates of photosynthesis and growth, as well as the indirect effects of snowpack reduction on herbivory on plant stems.

A smaller winter snowpack and increased frequency of soil freeze‐thaw cycles in winter led to increased root damage and delayed leaf‐out for maple saplings. Snowpack reduction decreased rates of stem herbivory in winter, indicating that alleviation of above‐ground stem damage in winters with reduced snowpack may offset the root damage incurred from successive soil freeze‐thaw cycles in winters with low snowpack.

Synthesis. By examining the response of two dominant tree species to simulated climate change in both the growing season and winter, we find that plant responses are mediated through a combination of changes in soil temperature and plant–herbivore interactions that differentially affect above‐ and below‐ground plant components. These results highlight the feedbacks between trophic levels that shape forest function and demonstrate the need for considering climate change across seasons in global change experiments to determine how forest function may change in the future.