bluuebunny/crossref_metadata_2025 huggingface dataset:
A Comprehensive Transcript Map of the Mouse Gnas Imprinted Complex
Authors: Holmes Rebecca , Williamson Christine , Peters Jo , Denny Paul ,   RIKEN GER Group,   GSL Members, Wells Christine
Published: September 2003

The recent publication of the FANTOM mouse transcriptome has provided a unique opportunity to study the diversity of transcripts arising from a single gene locus. We have focused on the Gnas complex, as imprinting loci themselves provide unique insights into transcriptional regulation. Thirteen full-length cDNAs from the FANTOM2 set were mapped to the Gnas locus. These represented one previously described transcript and 12 putative new transcripts. Of these, eight were found to be differentially expressed from either the maternal or paternal allele. Two clones extended Nespas in the 3′ direction, providing evidence of antisense transcription spanning a 30-kb genomic region from a single allele. The transcripts were summarized into six transcriptional units, Nespas, Nesp, Gnasxl, F7, exon 1A, and Gnas. The resolution of the Gnas transcript map by the FANTOM2 clones revealed a pattern of alternate splicing. In addition to the transcripts described previously as splicing onto exon 2 of Gnas, each new sense transcript had an alternate short 3′UTR independent of Gnas. Both spliced and unspliced variants of the new imprinted sense transcripts were found. Whereas the functional significance of these alternate transcripts is not known, the availability of the FANTOM clones has provided remarkable insights into the repertoire of transcripts in the Gnas complex locus.
The Mammalian Protein–Protein Interaction Database and Its Viewing System That Is Linked to the Main FANTOM2 Viewer
Authors: Suzuki Harukazu , Saito Rintaro , Kanamori Mutsumi , Kai Chikatoshi , Schönbach Christian , Nagashima Takeshi , Hosaka Junko , Hayashizaki Yoshihide
Published: September 2003

Here, we describe the development of a mammalian protein–protein interaction (PPI) database and of a PPI Viewer application to display protein interaction networks (http://fantom21.gsc.riken.go.jp/PPI/). In the database, we stored the mammalian PPIs identified through our PPI assays (internal PPIs), as well as those we extracted and processed (external PPIs) from publicly available data sources, the DIP and BIND databases and MEDLINE abstracts by using FACTS, a new functional inference and curation system. We integrated the internal and external PPIs into the PPI database, which is linked to the main FANTOM2 viewer. In addition, we incorporated into the PPI Viewer information regarding the luciferase reporter activity of internal PPIs and the data confidence of external PPIs; these data enable visualization and evaluation of the reliability of each interaction. Using the described system, we successfully identified several interactions of biological significance. Therefore, the PPI Viewer is a useful tool for exploring FANTOM2 clone-related protein interactions and their potential effects on signaling and cellular communication.
Comprehensive Analysis of the Mouse Metabolome Based on the Transcriptome
Authors: Bono Hidemasa , Nikaido Itoshi , Kasukawa Takeya ,   RIKEN GER Group,   GSL Members, Hayashizaki Yoshihide , Okazaki Yasushi
Published: September 2003

The complete set of cDNAs encoding the enzymes of known metabolic pathways has not previously been available for any mammal. Here, transcripts encoding the metabolic pathways of the mouse (mouse metabolome) were reconstructed by making use of the KEGG metabolic pathway database and gene ontology (GO) assignment to the mouse representative transcript and protein set (RTPS), which contains all available mouse transcript sequences including the FANTOM set of RIKEN mouse cDNA clones. By assigning EC numbers extracted from the molecular function ontology in GO, the known mouse transcriptome was predicted to encode enzymes with 726 unique EC numbers. Of these, 648 EC numbers were newly assigned based on the FANTOM set. The mouse metabolome confirmed by cDNA analysis includes almost all of the enzymes of well known pathways such as the tricarboxylic acid cycle and urea cycle. On the other hand, analysis of enzymes required for the tryptophan metabolism pathway revealed a lack of connectivity, indicating that cDNAs/genes encoding several key enzymes remain to be identified. The information derived from coexpression from the cDNA microarray analysis of enzymes of known function may lead to identification of the missing components of the metabolome, and will add new insights into the connectivity of the mammalian metabolic pathways.
Human Disease Genes and Their Cloned Mouse Orthologs: Exploration of the FANTOM2 cDNA Sequence Data Set
Authors: Schriml Lynn M. , Hill David P. , Blake Judith A. , Bono Hidemasa , Wynshaw-Boris Anthony , Pavan William J. , Ring Brian Z. , Beisel Kirk , Setou Mitsutoshi ,   RIKEN GER Group,   GSL Members, Okazaki Yasushi
Published: September 2003

The FANTOM2 cDNA sequence data set is an excellent model to demonstrate the power of large-scale cDNA sequencing, with the goal of providing a full-length transcript sequence for each mouse gene. This data set enhances the use of the mouse as a model for human disease. Here we identify mouse cDNA sequences in the FANTOM2 data set for a set of 67 human disease genes that as of May 2002 had no corresponding mouse cDNA annotated in the Mouse Genome Informatics (MGI) database. These 67 human disease genes include genes related to neurological and eye disorders and cancer. We also present a list of the human disease genes and their cloned mouse orthologs found in two public databases, LocusLink and MGI. Allelic variant and gene functional information available in MGI provides additional information relative to these mouse models, whereas computed sequence-based connections at NCBI support facile navigation through multiple genomes.
The Comparative Proteomics of Ubiquitination in Mouse
Authors: Semple Colin A.M. ,   RIKEN GER Group,   GSL Members
Published: September 2003

Ubiquitination is a common posttranslational modification in eukaryotic cells, influencing many fundamental cellular processes. Defects in ubiquitination and the processes it mediates are involved in many human disease states. The ubiquitination of a substrate involves four classes of enzymes:a ubiquitin-activating enzyme (E1), a ubiquitin-conjugating enzyme (E2), a ubiquitin protein ligase (E3), and a de-ubiquitinating enzyme (DUB). A substantial number of E1s (four), E2s (13), E3s (97), and DUBs (six) that were previously unknown in the mouse are included in the FANTOM2 Representative Transcript and Protein Set (RTPS). Many of the genes encoding these proteins will constitute promising candidates for involvement in disease. In addition, the RTPS provides the basis for the most comprehensive survey of ubiquitination-associated proteins across eukaryotes undertaken to date. Comparisons of these proteins across human and other organisms suggest that eukaryotic evolution has been associated with an increase in the number and diversity of E3s (possessing either zinc-finger RING, F-box, or HECT domains) and DUBs (containing the ubiquitin thiolesterase family 2 domain). These increases in numbers are too large to be accounted for by the presence of fragmentary proteins in the data sets examined. Much of this innovation appears to have been associated with the emergence of multicellular organisms, and subsequently of vertebrates, increasing the opportunity for complex regulation of ubiquitination-mediated cellular and developmental processes.
Antisense Transcripts With FANTOM2 Clone Set and Their Implications for Gene Regulation
Authors: Kiyosawa Hidenori , Yamanaka Itaru , Osato Naoki , Kondo Shinji ,   RIKEN GER Group,   GSLMembers, Hayashizaki Yoshihide
Published: September 2003

We have used the FANTOM2 mouse cDNA set (60,770 clones), public mRNA data, and mouse genome sequence data to identify 2481 pairs of sense–antisense transcripts and 899 further pairs of nonantisense bidirectional transcription based upon genomic mapping. The analysis greatly expands the number of known examples of sense–antisense transcript and nonantisense bidirectional transcription pairs in mammals. The FANTOM2 cDNA set appears to contain substantially large numbers of noncoding transcripts suitable for antisense transcript analysis. The average proportion of loci encoding sense–antisense transcript and nonantisense bidirectional transcription pairs on autosomes was 15.1 and 5.4%, respectively. Those on the X chromosome were 6.3 and 4.2%, respectively. Sense–antisense transcript pairs, rather than nonantisense bidirectional transcription pairs, may be less prevalent on the X chromosome, possibly due to X chromosome inactivation. Sense and antisense transcripts tended to be isolated from the same libraries, where nonantisense bidirectional transcription pairs were not apparently coregulated. The existence of large numbers of natural antisense transcripts implies that the regulation of gene expression by antisense transcripts is more common that previously recognized. The viewer showing mapping patterns of sense–antisense transcript pairs and nonantisense bidirectional transcription pairs on the genome and other related statistical data is available on our Web site.
The Mouse Secretome: Functional Classification of the Proteins Secreted Into the Extracellular Environment
Authors: Grimmond Sean M. , Miranda Kevin C. , Yuan Zheng , Davis Melissa J. , Hume David A. , Yagi Ken , Tominaga Naoko , Bono Hidemasa , Hayashizaki Yoshihide , Okazaki Yasushi ,   RIKEN GER Group,   GSL Members, Teasdale Rohan D.
Published: September 2003

We have developed a computational strategy to identify the set of soluble proteins secreted into the extracellular environment of a cell. Within the protein sequences predominantly derived from the RIKEN representative transcript and protein set, we identified 2033 unique soluble proteins that are potentially secreted from the cell. These proteins contain a signal peptide required for entry into the secretory pathway and lack any transmembrane domains or intracellular localization signals. This class of proteins, which we have termed the mouse secretome, included >500 novel proteins and 92 proteins <100 amino acids in length. Functional analysis of the secretome included identification of human orthologs, functional units based on InterPro and SCOP Superfamily predictions, and expression of the proteins within the RIKEN READ microarray database. To highlight the utility of this information, we discuss the CUB domain-containing protein family.
Connecting Sequence and Biology in the Laboratory Mouse
Authors: Baldarelli Richard M. , Hill David P. , Blake Judith A. , Adachi Jun , Furuno Masaaki , Bradt Dirck , Corbani Lori E. , Cousins Sharon , Frazer Kenneth S. , Qi Dong , Yang Longlong , Ramachandran Sridhar , Reed Deborah , Zhu Yunxia , Kasukawa Takeya , Ringwald Martin , King Benjamin L. , Maltais Lois J. , McKenzie Louise M. , Schriml Lynn M. , Maglott Donna , Church Deanna M. , Pruitt Kim , Eppig Janan T. , Richardson Joel E. , Kadin Jim A. , Bult Carol J.
Published: September 2003

The Mouse Genome Sequencing Consortium and the RIKEN Genome Exploration Research grouphave generated large sets of sequence data representing the mouse genome and transcriptome, respectively. These data provide a valuable foundation for genomic research. The challenges for the informatics community are how to integrate these data with the ever-expanding knowledge about the roles of genes and gene products in biological processes, and how to provide useful views to the scientific community. Public resources, such as the National Center for Biotechnology Information (NCBI; http://www.ncbi.nih.gov), and model organism databases, such as the Mouse Genome Informatics database (MGI;http://www.informatics.jax.org), maintain the primary data and provide connections between sequence and biology. In this paper, we describe how the partnership of MGI and NCBI LocusLink contributes to the integration of sequence and biology, especially in the context of the large-scale genome and transcriptome data now available for the laboratory mouse. In particular, we describe the methods and results of integration of 60,770 FANTOM2 mouse cDNAs with gene records in the databases of MGI and LocusLink.
Development and Evaluation of an Automated Annotation Pipeline and cDNA Annotation System
Authors: Kasukawa Takeya , Furuno Masaaki , Nikaido Itoshi , Bono Hidemasa , Hume David A. , Bult Carol , Hill David P. , Baldarelli Richard , Gough Julian , Kanapin Alexander , Matsuda Hideo , Schriml Lynn M. , Hayashizaki Yoshihide , Okazaki Yasushi , Quackenbush John
Published: September 2003

Manual curation has long been held to be the “gold standard” for functional annotation of DNA sequence. Our experience with the annotation of more than 20,000 full-length cDNA sequences revealed problems with this approach, including inaccurate and inconsistent assignment of gene names, as well as many good assignments that were difficult to reproduce using only computational methods. For the FANTOM2 annotation of more than 60,000 cDNA clones, we developed a number of methods and tools to circumvent some of these problems, including an automated annotation pipeline that provides high-quality preliminary annotation for each sequence by introducing an “uninformative filter” that eliminates uninformative annotations, controlled vocabularies to accurately reflect both the functional assignments and the evidence supporting them, and a highly refined, Web-based manual annotation tool that allows users to view a wide array of sequence analyses and to assign gene names and putative functions using a consistent nomenclature. The ultimate utility of our approach is reflected in the low rate of reassignment of automated assignments by manual curation. Based on these results, we propose a new standard for large-scale annotation, in which the initial automated annotations are manually investigated and then computational methods are iteratively modified and improved based on the results of manual curation.
Work stress, control beliefs and well‐being in Greater China
Authors: Lu Luo , Cooper Cary L. , Kao Shu‐Fang , Zhou Yun
Published: September 2003

Towards the end of the twentieth century, the world has witnessed an amazing economic take‐off in the East Asia, especially within the territory of so‐called “Greater China”, encompassing the PRC and Taiwan. Against this economic and cultural background, this study surveyed 258 and 189 employees respectively in Taiwan, and the PRC (Shanghai), to examine generalizability of a generic work‐stress model to the Chinese societies. It further examined the sub‐cultural differences in the work‐stress processes, by drawing contrast of the PRC and Taiwan. In addition, roles of emic constructs of Chinese primary and secondary control beliefs were also examined. Results showed that the generic work‐stress model could be reasonably applied to Chinese urban work contexts in the PRC and Taiwan. Work stress related as expected to strain effects. At a more refined sub‐cultural level, it was found that different sources of work stress became salient contributors to strain outcomes in the PRC and Taiwan. These differences reflect the diverse political, social, and economic characteristics of the two Chinese societies. More importantly, emic constructs of Chinese control beliefs were found to have rather consistent direct effects on strain outcomes. However, indirect (moderating) effects of control beliefs were not strong and inconsistent.
Towards an effectiveness model of development centres
Authors: Vloeberghs Daniel , Berghman Liselore
Published: September 2003

Argues that for competence management to be a valuable tool in leveraging individual competencies to dynamic organisational core competencies, more stress should be laid on competence development. More specifically, focuses on the effectiveness of development centres (DC), in terms of personal development and pursuit of the development plan. In this way, attempts to meet the need for more studies on the whole DC process and, more specifically, on its effectiveness. Furthermore, looks to take a first step in integrating fields of coaching, self‐development and line management human resources involvement in DC studies.
Trust and decision‐making styles in Chinese township‐village enterprises
Authors: Wang Yuan
Published: September 2003

Employee participation enhances organizational effectiveness. Trust in employees leads to encouragement and acceptance of participation in decision making. There has been recent and growing interest in understanding the basic characteristics of managerial mechanisms within township‐village enterprises (TVEs) in China and how these affect organizational performance. This empirical study investigates how trust influences managers’ decision‐making behavior in the township‐village enterprises in China. The findings of the study suggest that, although TVE managers develop a high level of trust in the dependability, predictability and good faith of their employees, only trust in employee dependability is positively related to participation in the decision‐making process.
The relationship between ethical pressure, relativistic moral beliefs and organizational commitment
Authors: Peterson Dane K.
Published: September 2003

Questionnaire data from 161 business professionals were analyzed to investigate a proposed interaction between pressure to engage in unethical work activity and relativistic moral beliefs with respect to business professionals’ organizational commitment and intentions to leave the organization. The results indicated that organizational commitment was lower and intention to leave was higher for professionals who felt pressured by their employer to engage in unethical work activity. The proposed interaction was also significant for organizational commitment demonstrating that organizational commitment was generally high, except for business professionals who felt pressured to engage in unethical behavior and did not adhere to a belief that ethics are relative.
Occupational stress, job satisfaction and health state in male and female junior hospital doctors in Greece
Authors: Antoniou Alexandros‐Stamatios G. , Davidson Marilyn J. , Cooper Cary L.
Published: September 2003

This study investigates the occupational stress amongst 355 male and female Greek junior hospital doctors (JHDs) working in the Greater Athens area. The initial phase of the research involved in‐depth interviews with a random stratified sample of sixty JHDs, both male and female, in a variety of specialties of junior hospital staff. An extended version of the occupational stress indicator (OSI) questionnaire was developed, incorporating additional items based on the results of the qualitative part of the study, and on previous research findings in the same area. The sample consisted of 193 males and 162 females JHDs, who completed the OSI. Analyses of the data demonstrated that, overall, JHDs presented significantly higher levels of sources of pressure than the normative population and other comparative occupational samples. As regards the various sub‐group comparisons, bivariate analyses revealed that there were significant differences between male and female JHDs in certain aspects of pressure (“career and achievement” and “home/work interface”). Multivariate analyses revealed that predictors of physical and mental ill health and job dissatisfaction were type A behaviour and “demands of the profession” respectively. The research implications of the findings are discussed.
Enronitis – dispelling the disease
Authors: Vinten Gerald
Published: September 2003

“Enron” has become less the name for a company than a shorthand for mammoth abuse of financial reporting and corporate governance of a variety so egregious as to be almost unbelievable. Across the world there is debate in conferences and regulatory bodies as to whether “Enron” can happen in this or that country. Few if any are so complacent as to consider that they are immune from Enronitus. While America bolts the stable door after the event, or in the high likelihood that there will be another Enron waiting in the wings, other countries are taking preventive measures. A multi‐dimensional and inter‐professional approach is required to combat Enronitus. Main headings are protecting the public interest, accounting and financial reporting, auditing, corporate governance and education. Careful integration of these factors is necessary if there is to be any discernible impact on the problem. Complex issues require complex solutions.
An exploratory study of adopting requirements for audit committees for non‐US commercial bank registrants: an empirical analysis of foreign equity investment
Authors: Braiotta Louis
Published: September 2003

This study examines whether the presence of audit committees for US commercial bank registrants (SEC Form 10‐K filers) significantly affects the likelihood of adoption by certain non‐US commercial bank registrants (SEC Form 20‐F filers). Results of a logistic regression analysis of 31 US commercial bank registrants with audit committees and 31 non‐US commercial bank registrants without audit committees suggest that demand for oversight protection in the sample non‐US commercial banks is more likely to increase as the total market capitalization (size) increases. Additionally, this paper investigates whether the presence of audit committees for non‐US commercial bank registrants (Form 20‐F filers) increases their transparency with a concomitant effect on infusion of foreign equity investment. Results of a logistic regression analysis suggest that the presence of audit committees does not significantly affect the likelihood of an increase in the banks’ American depository receipts.
Developing a strategic internal audit‐human resource management relationship: a model and survey
Authors: Hyland MaryAnne M. , Verreault Daniel A.
Published: September 2003

Presents a model for analyzing the potential for value creation of the internal audit (IA) function, the human resource management (HRM) function, and the IA‐HRM pairing. A survey of 161 chief audit executives indicated that virtually all IA functions are risk managing in their audit approaches, while a great majority of HRM clients are also moderately or strongly strategic in their outlook. Findings included that a productive working relationship was strongest when a risk m anaging IA function is paired with a strategic HRM function. Also, the IA planning process was found to be more strategic in the presence of the same pairing. Analysis of written examples of strategic findings related to HRM supplied by the respondents suggested that there may be a significant gap between auditors’ knowledge of strategic HRM practices as developed in the literature and their self‐reported examples. Future research should use both HRM and IA responses to reduce bias. Additonally, there is a need for case studies of the IA‐HRM partnership.
Underreporting and premature sign‐off in public accounting
Authors: Shapeero Mike , Chye Koh Hian , Killough Larry N.
Published: September 2003

This study uses the ethical decision‐making model to examine underreporting and premature audit sign‐off in public accounting. Structural equation modelling results indicate that accountants view premature sign‐off activities differently from underreporting activities. For example, those accountants who use a teleological moral evaluation process, and who perceive a greater likelihood of reward are more likely to underreport. That these variables are not significantly related to the likelihood of premature sign‐off suggests that accountants may use a consequences‐based approach when making decisions having lesser ethical content (like underreporting), but employ a different decision process when faced with decisions having greater ethical content (like whether to prematurely sign‐off). The results also suggest that supervisors and managers are less likely to underreport, and to prematurely sign‐off, than senior and staff‐level accountants, and that accountants with an internal locus of control are less likely (than externals) to either underreport or prematurely sign‐off.
Internal auditors and the external audit: a transaction cost perspective
Authors: Morrill Cameron , Morrill Janet
Published: September 2003

Questions exist regarding the extent to which internal auditors should participate in the external audit, and wide variations are observed in practice. Many professional bodies increasingly advocate the view that increased coordination between the internal and external auditors, including increased use of the internal auditor for the external audit, provides more efficient and effective audit coverage. However, others maintain that internal auditors should not focus on areas that are the subject of external audit interest. This article attempts to shed light on this debate by using insights from transaction cost economics (TCE) to identify conditions under which organizations encourage internal audit participation in the external audit. An analysis of survey data collected from directors of Canadian internal audit departments indicate that some (TCE) variables, particularly transaction‐specific investment, are significantly associated with internal audit participation in the external audit.
The Mad Hatter’s corporate tea party
Authors: Leung Philomena , Cooper Barry J.
Published: September 2003

This paper aims to provide an insight into the corporate greed and consequent corporate collapses of companies such as HIH, One.Tel and Harris Scarfe in Australia, while concurrently, Enron, WorldCom and other companies were attracting the attention of the accounting profession, the regulators and the general public in the USA. It is argued that the rise in economic rationalism and the related increased materialism of both the public and company directors and managers, fed the corporate excesses that resulted in spectacular corporate collapses, including one of the world’s largest accounting firms. The opportunistic behaviour of directors, and managers and the lack of transparency and integrity in corporations, was compounded by the failure of the corporate watch‐dogs, such as auditors and regulators, to protect the public interest. If the history of bad corporate behaviour is not to be repeated, the religion of materialism needs to be recognised and addressed, to ensure any corporate governance reforms proposed for the future will be effective.
Credibility and expectation gap in reporting on uncertainties
Authors: Shaikh Junaid M. , Talha Mohammad
Published: September 2003

This paper analyzes and reports on studies that examine the extent to which international auditing boards have accomplished the goal of reducing the expectation gap in reporting on uncertainties. This is because there has been a long‐running controversy between the auditing profession and the community of financial statement users concerning the responsibilities of the auditors to the users. Enron and WorldCom scandals have provoked the public to incite the government and professional bodies to impose stringent regulation in protecting their interests. It also suggests the solutions to minimize the gap and enhance the public’s perception towards the profession.
Improving corporate governance: the role of audit committee disclosures
Authors: Rezaee Zabihollah , Olibe Kingsley O. , Minmier George
Published: September 2003

An increasing number of earnings restatements along with many allegations of financial statement fraud committed by high profile companies (e.g. Enron, WorldCom, Global Crossing, Adelphia) has eroded the public confidence in corporate governance, the financial reporting process, and audit functions. The Sarbanes‐Oxley Act of 2002 was an attempt to regain confidence and trust in corporate America and the accounting profession. The Act addresses corporate scandals and the perceived crisis in the auditing profession. Some of its provisions relate to the audit committee oversight function over corporate governance, financial reporting, internal control structure, internal audit functions, and external audit services. This study examines three types of audit committee disclosures: the annual report of the audit committee; reporting of the audit committee charter in the proxy statement at least once every three years; and disclosure in the proxy statement of whether the audit committee had fulfilled its responsibilities as specified in the charter. This study conducts a content analysis on audit committee disclosures of Fortune 100 companies.
Users’ perceptions of corporate social responsibility and accountability: evidence from an emerging economy
Authors: Al‐Khater Khalid , Naser Kamal
Published: September 2003

This study sets out to investigate the perception of different users of corporate information about the notion of the accountability process and the possibility of widening the scope of the current corporate annual report in Qatar to include social responsibility information. To achieve this objective, four user groups were invited to take part in the study. The outcome of the analysis revealed that most of those who took part in the study would like to see corporate social responsibility information disclosed, either in a separate section, or as part of the board of directors’ statement within the annual report. To achieve accountability, the respondents believe that a law that encourages the disclosure of corporate social responsibility information should be introduced, and different parties within the society should have the right to such information.
The usefulness of the audit report in investment and financing decisions
Authors: Duréndez Gómez‐Guillamón Antonio
Published: September 2003

The usefulness of the auditor’s report is sometimes called into question, the validity of the information it contains for users when making decisions therefore being criticized. This survey is aimed, on the one hand, at dealers and brokering companies, and, on the other at banks to find out exactly how important the audit report is in the investment decisions that analysts make, as well as in lending decisions made by credit institutions. In this sense, the respondents are asked about the source they consider relevant when making decisions, that is to say, the influence the auditor’s opinion (clean, qualified, adverse or disclaimer) has when investing in and financing companies. The results show that users of audit reports consider the information provided in the auditor’s opinion as useful and important when making decisions, both regarding their decisions of investing in and financing companies as well as the amount of the investment or the loan to grant.
Auditing in support of the integration of management systems: a case from the nuclear industry
Authors: Beckmerhagen I.A. , Berg H.P. , Karapetrovic S.V. , Willborn W.O.
Published: September 2003

Integration of function‐specific management systems in organizations is rapidly becoming a topic of interest for managers and auditors alike. This is mainly due to the proliferation of management system standards that foster compliance with the stated criteria for quality, environmental, occupational health and safety, social responsibility and other different aspects of performance. While most of the available literature on this topic focuses on the integration of standards, there is comparatively little information on how to actually build an integrated system internally. This paper hypothesizes that audits can provide an excellent basis for these integration efforts, discussing the prerequisites, strategies and resources necessary for an effective audit in support of integrated management systems. The paper also describes how audits are used to improve a combined quality and safety management system in a German nuclear facility.
Current accounting investigations: effect on Big 5 market shares
Authors: Comunale Christie L. , Sexton Thomas R.
Published: September 2003

Arthur Andersen’s conviction and its decision not to audit public firms will transform the Big 5 into the Big 4. Meanwhile, other Big 4 firms face investigations that threaten their future market shares. The article compares the observed post‐scandal shifts in market share with those estimated by a Markov model. It then estimates the year‐by‐year and long‐term market shares that the Big 4 firms would have achieved had they remained untouched by these investigations. The study finds that the absence of Arthur Andersen alone would not have led to excessive market share concentration. It demonstrates how the post‐scandal shifts reveal the impacts of the investigations on the Big 4 firms and provides market share benchmarks against which the firms can evaluate the long‐term effects of the investigations. Finally, the article concludes that a firm’s long‐term gain in market share depends on its ability to retain audit clients.
The efficacy of liquidation and bankruptcy prediction models for assessing going concern
Authors: Kuruppu Nirosh , Laswad Fawzi , Oyelere Peter
Published: September 2003

Recent research questions whether bankruptcy is the best proxy for assessing going concern since filing for bankruptcy is not synonymous with the invalidity of the going concern assumption. Furthermore, in contrast to debtor‐oriented countries such as the USA, liquidation is the most likely outcome of corporate insolvency in creditor‐oriented countries such as the UK, Germany, Australia and New Zealand. This suggests that bankruptcy prediction models have limited use for assessing going concern in creditor‐oriented countries. This study examines the efficacy of a corporate liquidation model and a benchmark bankruptcy prediction model for assessing company liquidation. It finds that the former is more accurate in predicting company liquidations in comparison with the latter. Most importantly, Type 1 errors for the liquidation prediction model are significantly lower than for the bankruptcy prediction model, which indicates its greater efficacy as an analytical tool for assessing going concern. The results also suggest that bankruptcy prediction models might not be appropriate for assessing going concern in countries where the insolvency code is creditor‐oriented.
Are auditors sensitive enough to fraud?
Authors: Makkawi Bilal , Schick Allen
Published: September 2003

This study investigates how auditors alter their audit program decisions in response to an increased likelihood of fraud risk. A total of 48 auditors from one Big 5 CPA firm were surveyed regarding the type of audit procedures they would use in response to an increased likelihood of material misstatements caused by fraud. The auditors were provided with a scenario that reflected changes in economic and industry factors that increase audit risk and typically require a reevaluation of the audit program. They were asked to make choices as to which tests of balances and details and analytical procedures to perform. The results of the study are summarized and tabulated and then explained in terms of the tradeoff between effectiveness and efficiency and corporate governance.
Users’ perceptions of various aspects of Kuwaiti corporate reporting
Authors: Naser Kamal , Nuseibeh Rana , Al‐Hussaini Ahmad
Published: September 2003

In this study an attempt is made to provide empirical evidence on the usefulness of different aspects of the annual report to various Kuwaiti user groups. To do so, eight Kuwaiti user groups were surveyed through a questionnaire. The groups were individual investors; institutional investors, bank credit officers, government officials, financial analysts, academics, auditors and stock market brokers. The analyses indicate that the user groups surveyed in the study rely mainly on information made directly available by the company and do not consult intermediary sources of corporate information in order to make informative decisions. The analyses also revealed that credibility and timeliness are the most important features of useful corporate information and traditional financial statements are the most important and credible parts of corporate annual reports. Non‐financial information, however, proved to be less credible and of less importance to the Kuwaiti user groups.
Centralized cataloging and processing for public library consortia
Authors: Stumpf Frances F.
Published: September 2003

A consortium of small public libraries share an OPAC, an interlibrary loan system, and maintain reciprocal borrowing among its patrons. A study was conducted for this consortium to investigate whether or not it would benefit from centralized processing. Raw data show that the consortium should be able to save money with a centralized processing unit. However, there are other factors involved that may influence the implementation of such a process. This article reports the findings and outcome of that study.
Negotiations with library materials vendors: preparation and tips
Authors: Flowers Janet L.
Published: September 2003

Negotiations with library materials vendors can have a significant impact on a library’s success in terms of service to its users and effective use of its financial resources. As such, it is important to review key points to consider in negotiations with vendors. These negotiation points have increased dramatically within the past ten years as vendors have developed new services well beyond just obtaining the material as quickly and as inexpensively as possible. This article describes how to prepare for negotiations (including what materials and service issues to address) primarily for the firm order relationship, but many of the principles also apply to all methods of acquisition. It also reviews the major negotiation points for the library to consider in making decisions regarding vendor choice and services.
What’s in a name: associated costs or authority work for artists’ names
Authors: Boese Kent C.
Published: September 2003

Authority control is both the most expensive and important quality of any library catalog. Controlling headings for artists’ names can be more expensive than other personal names, as more time is required for the necessary research needed to determine the preferred form of name and variants. However, the cost associated with controlling artists’ names can be managed through effective use of reference materials and time. How artist headings are used also suggests that, over time, the initial investment can save a library from expenses associated with future catalog maintenance.
Risk reduction in general practice: the impacts of technology
Authors: Farman David J. , Honeyman Alasdair , Kinirons Mark T.
Published: September 2003

States that risk and risk management in general practice in the UK are now integral parts of the clinical effectiveness and clinical governance agenda, rather than being primarily concerned with negligence and malpractice. Notes that this has led to the introduction of a variety of technologies for improving care and thus reducing risk. Considers the frequency, nature and causes of adverse incidents in general practice, and the rise of evidence‐based practice and clinical practice guidelines, and then looks at some of those technologies currently in use. Concludes that technology seems to have a growing impact on the practice of primary care medicine and the management of clinical risk.
Customer relationship management and QM maturity: an examination of impacts in the health‐care and non‐health‐care setting
Authors: Fok Wing M. , Li Jing , Hartman Sandra J. , Fok Lillian Y.
Published: September 2003

Investigates the relationships between organizational adoption and extent of use of quality management (QM) programs and customer relationship management systems (CRM) in health‐care and non‐health‐care organizational settings. In referring to QM, recognizes that there has been widespread adoption, across organizations generally, of programs aimed at delivering superior quality to the customer. Focuses on this group of programs when considering QM, and looks at how adoption of QM may impact the CRM programs. Specifically, contends that organizations from the two settings may vary considerably in QM maturity. Begins by considering whether there are differences in the paths which health‐care and non‐health‐care organizations have used in approaching and implementing QM. Finds no differences, however, in this research. Instead, finds that there were systematic changes which appeared to accompany higher‐quality QM implementations in both health‐care and non‐health‐care organizations.
Assessing the impact of cost control strategies on Swedish physicians’ practice behaviour
Authors: Quaye Randolph K.
Published: September 2003

Examines trends among Swedish physicians since the introduction of internal market reforms in the delivery of health care and assesses the impact of the use of a performance‐based reimbursement system on the practice of medicine. Explores the views of physicians with the use of the DRG system. The research data came from a mailed survey of physicians randomly selected from three major hospitals in Stockholm. Questionnaires were mailed between May 2001‐July 2001 to 100 physicians in active practice and the response rate was 46 per cent. The results suggest that these measures have affected the way physicians practice medicine. Physicians have become more cost‐conscious than before and most were less likely to recommend the profession to immediate family members. These findings are consistent with studies conducted by Forsberg on the impact of financial incentives on Swedish physicians. While some general dissatisfaction with working conditions was noted, most of the respondents were supportive of the reform measures initiated in Sweden.
VMI and SMI programs
Authors: Pohlen Terrance L. , Goldsby Thomas J.
Published: September 2003

Supplier managed inventory (SMI) and vendor managed inventory (VMI) have emerged as potential first steps towards successfully integrating activities and information across multiple firms. Despite the potential benefits, managers interested in these programs often cannot generate the “buy‐in” among fellow management and executives or among those in the collaborative firm. The barriers stem from a misunderstanding of the concepts and an inability to demonstrate their potential effect on shareholder value across both firms. This paper draws a distinction between SMI and VMI and identifies where the approaches should be applied. A simultaneous economic value added (EVA) analysis from the customer and supplier perspectives is proposed as a means to demonstrate the effect on shareholder value, measure performance, and overcome the obstacles confronting implementation.
Supply chain management practices in Indian industry
Authors: Sahay B.S. , Mohan Ramneesh
Published: September 2003

Increasing uncertainty of supply networks, globalization of businesses, proliferation of product variety and shortening of product life cycles have forced Indian organizations to look beyond their four walls for collaboration with supply chain partners. With a gross domestic product (GDP) of over US$474.3 biilion, the Indian industry spends 14 percent of its GDP on logistics. Considering this scenario, it is necessary to study the supply chain practices being followed by the Indian industry and to suggest areas for improving the same. This paper is based on a joint survey, covering 156 organizations, carried out by Management Development Institute, Gurgaon and KPMG India. The paper primarily focuses on the status of four major supply chain dimensions. The paper recommends that the Indian industry should align supply chain strategy with business strategy, streamline processes for supply chain integration, form partnerships for minimizing inventory and focus on infrastructure and technology deployment to build a India‐specific supply chain.
Understanding integrated global sourcing
Authors: Trent Robert J. , Monczka Robert M.
Published: September 2003

The ability to satisfy customer demands while responding to relentless competitive pressure requires creative and often complex approaches to managing a firm's supply chain. Perhaps more than any other area, executive managers increasingly believe that a concept called globalization offers the best opportunity to achieve major performance gains. One area where many companies can begin to capture the benefits of globalization is global sourcing, which involves the worldwide integration of engineering, operations, and procurement centers within the upstream portion of a firm's supply chain. Unfortunately, capturing the benefits potentially offered by globalization is often limited by a lack of understanding concerning how to pursue this important topic. To help overcome this limitation this article presents a five‐level continuum that illustrates the differences between international purchasing and global sourcing, examines the factors that are the most critical to global success, and concludes with a brief discussion of future global sourcing directions.
Innovation in logistic services and the new business model
Authors: Chapman Ross L. , Soosay Claudine , Kandampully Jay
Published: September 2003

Service industries hold an increasingly dynamic and pivotal role in today's knowledge‐based economies. The logistics industry is a classic example of the birth and development of a vital new service‐based industry, transformed from the business concept of transportation to that of serving the entire logistical needs of customers. Quantum advances in science, technology, and communication in the new millennium have compelled firms to consider the potential of the so‐called new “resources” (technology, knowledge and relationship networks) that are essential if firms are to operate effectively within the emerging business model, and to utilise the opportunities to innovate and gain market leadership. Through an extensive literature review, this paper examines the factors that nurture innovation in logistics services, identifies the contributions of the new “resources” and, using industry examples, examines the application of these resources to logistics firms as they assume an extended role within the new business model.
Tacit Collusion in Repeated Auctions: Uniform Versus Discriminatory
Authors: Fabra Natalia
Published: September 2003

Within an infinitely repeated game, I compare the level and conduct of collusion under uniform and discriminatory auctions. For this purpose, I characterize the optimal collusive schemes and sets of sustainable profits under these auction formats. I show that uniform auctions facilitate collusion more than discriminatory auctions: the optimal penal code is equally severe under the two formats; but bidders' deviation incentives are weaker in uniform auctions given that the pay‐off irrelevant bids can be used to relax the enforcement problem. This discussion is particularly relevant after the recent reforms in the electricity industry in England & Wales, and elsewhere.
Investing in the Citizen‐workers of the Future: Transformations in Citizenship and the State under New Labour
Authors: Lister Ruth
Published: September 2003

There is growing interest in the idea of the “social investment state”. This paper analyses the emergence of such a state in the UK, in the context of a brief account of the more general transformations of citizenship and the state under New Labour. It argues that, despite the iconic status of the child in the social investment state, it is the child as “citizen‐worker” of the future rather than “citizen‐child” of the present who is invoked by the future‐oriented discourse of social investment.
Quantifying Quality: Can Quantitative Data (“Metrics”) Explain the 2001 RAE Ratings for Social Policy and Administration?
Authors: McKay Stephen
Published: September 2003

This paper finds that around 80 per cent of the differences in the ratings awarded in the 2001 RAE for social policy may be “explained” using half a dozen pieces of quantitative data. Social policy excellence—as judged by peer review—is associated with the award of doctorates, the amount of money raised, publications in a particular (if broad) range of journals and books by major publishers, and being large. Even taking account of differences on all these factors, the analysis found that new universities fared worse than their quantitative data would suggest. It is argued that quantitative data should play a larger role in decisions about research quality, aiding equity and transparency.