bluuebunny/crossref_metadata_2025 huggingface dataset:
Deinobacterium chartae gen. nov., sp. nov., an extremely radiation-resistant, biofilm-forming bacterium isolated from a Finnish paper mill
Authors: Ekman Jaakko V. , Raulio Mari , Busse Hans-Jürgen , Fewer David P. , Salkinoja-Salonen Mirja
Published: April 2010

A rod-shaped, non-spore-forming, non-motile, aerobic, oxidase and catalase-positive and radiation-resistant bacterium (designated strain K4.1T) was isolated from biofilm collected from a Finnish paper mill. The bacterium grew as pale pink colonies on oligotrophic medium at 12 to 50 °C (optimum 37 to 45 °C) and at pH 6 to 10.3. The DNA G+C content of the strain was 66.8 mol%. According to 16S rRNA gene sequence analysis, strain K4.1T was distantly related to the genus Deinococcus, sharing highest similarity with Deinococcus pimensis (90.0 %). In the phylogenetic tree, strain K4.1T formed a separate branch in the vicinity of the genus Deinococcus. The peptidoglycan type was A3β with l-Orn–Gly–Gly and the quinone system was determined to be MK-8. The polar lipid profile of strain K4.1T differed markedly from that of the genus Deinococcus. The predominant lipid of strain K4.1T was an unknown aminophospholipid and it did not contain the unknown phosphoglycolipid predominant in the polar lipid profiles of deinococci analysed to date. Two of the predominant fatty acids of the strain, 15 : 0 anteiso and 17 : 0 anteiso, were lacking or present in small amounts in species of the genus Deinococcus. Phylogenetic distinctness and significant differences in the polar lipid and fatty acid profiles suggest classification of strain K4.1T as a novel genus and species in the family Deinococcaceae, for which we propose the name Deinobacterium chartae gen. nov., sp. nov. The type strain is K4.1T (=DSM 21458T =HAMBI 2721T).
Oceanotoga teriensis gen. nov., sp. nov., a thermophilic bacterium isolated from offshore oil-producing wells
Authors: Jayasinghearachchi Himali S. , Lal Banwari
Published: April 2010

A novel, moderately thermophilic, chemo-organotrophic bacterium was isolated from formation fluid samples from an offshore oil-production well head at Bombay High (Western India). Cells were rod-shaped with a sheath-like outer structure (‘toga’); the cells appeared singly, in pairs or in short chains. Cells grew at 25–70 °C (optimum 55–58 °C), pH 5.5–9.0 (optimum pH 7.3–7.8) and 0–12 % (w/v) NaCl (optimum 4.0–4.5 %). The isolate was able to grow on various carbohydrates or complex proteinaceous substances. The isolate reduced thiosulfate and elemental sulfur. The major end products of glucose fermentation were acetate, H2and CO2. The DNA G+C content of the genomic DNA was 26.8 mol%. Phylogenetic analysis of the 16S rRNA gene placed the strain within the orderThermotogalesin the bacterial domain. On the basis of 16S rRNA gene sequence comparisons and in combination with morphological and physiological characteristics, the isolate represents a novel species of new genus, for which the nameOceanotoga teriensisgen. nov., sp. nov. is proposed. The type strain of the type species is OCT74T(=JCM 15580T=LMG 24865T).
Candida gosingica sp. nov., an anamorphic ascomycetous yeast closely related to Scheffersomyces spartinae
Authors: Chang Chin-Feng , Yao Cheng-Hsu , Young Shuh-Sen , Limtong Savitree , Kaewwichian Rungluk , Srisuk Nantana , Lee Ching-Fu
Published: April 2010

During surveys on yeast diversity in forest soils from Taiwan and Thailand, ten yeast strains isolated from different samples were found to have similar molecular and physiological characteristics. Sequence analysis of small subunit (SSU) rDNA, the D1/D2 domain of large subunit (LSU) rDNA and internal transcribed spacer (ITS)-5.8S rDNA demonstrated that these strains were closely related to Scheffersomyces spartinae. The novel strains could be differentiated from S. spartinae by a 0.9 % sequence divergence (5 substitutions, 0 gaps) in the D1/D2 domain of LSU rDNA, a 1.5 % divergence (8 substitutions, 0 gaps) in the ITS-5.8S rDNA and a 0.7 % divergence (12 substitutions, 2 gaps) in the SSU rDNA. The novel strains also showed specific patterns of electrophoretic karyotypes that differed from that of S. spartinae. Therefore, a novel yeast species, Candida gosingica sp. nov., is proposed to accommodate these strains. The type strain SJ7S11T (=BCRC 23194T=CBS 11433T) was assigned and deposited in the Bioresource Collection and Research Center (BCRC), Food Industry Development and Research Institute, Hsinchu, Taiwan, and Centraalbureau voor Schimmelcultures (CBS), Utrecht, The Netherlands.
Mesorhizobium camelthorni sp. nov., isolated from Alhagi sparsifolia
Authors: Chen Wei-Min , Zhu Wen-Fei , Bontemps Cyril , Young J. Peter W. , Wei Ge-Hong
Published: April 2010

Nine strains isolated from symbiotic root nodules on Alhagi sparsifolia were previously designated as representing genospecies I. Phylogenetic analyses indicated that genospecies I was related closely to Mesorhizobium
alhagi (genospecies II), and clearly formed a new lineage within the genus Mesorhizobium. In this study, we differentiated genospecies I from recognized species of the genus Mesorhizobium based on phylogenetic analyses of additional core genes (recA, glnA), levels of DNA–DNA relatedness (<43.3 %), fatty acid profile (58 % C18 : 1
ω7c, 19 % 11-methyl C18 : 1
ω7c), and biochemical and physiological characteristics. The nine strains are therefore considered to represent a novel species of the genus Mesorhizobium, for which the name Mesorhizobium
camelthorni sp. nov. is proposed. The type strain is CCNWXJ 40-4T (=HAMBI 3020T =ACCC 14549T).
Hydrotalea flava gen. nov., sp. nov., a new member of the phylum Bacteroidetes and allocation of the genera Chitinophaga, Sediminibacterium, Lacibacter, Flavihumibacter, Flavisolibacter, Niabella, Niastella, Segetibacter, Parasegetibacter, Terrimonas, Ferruginibacter, Filimonas and Hydrotalea to the family Chitinophagaceae fam. nov.
Authors: Kämpfer P. , Lodders N. , Falsen E.
Published: April 2010

Three bacterial strains, designated CCUG 51397T, CCUG 53736 and CCUG 53920, isolated from water samples taken at different locations in southern Sweden were studied to determine their taxonomic position using a polyphasic approach. Comparative analysis of 16S rRNA gene sequences showed that these bacteria had <93 % sequence similarity to all described species of the genera Sediminibacterium, Lacibacter, Flavihumibacter, Flavisolibacter, Niabella, Niastella, Segetibacter, Parasegetibacter, Terrimonas, Ferruginibacter, Filimonas and Chitinophaga. The three organisms grouped most closely with Sediminibacterium salmoneum NJ-44T but showed only 92.5 % sequence similarity to this strain, the only recognized species of this genus. The fatty acid profiles showed large amounts of iso-C15 : 0, iso-C17 : 0 3-OH and iso-C15 : 1 G with smaller amounts of iso-C15 : 0 3-OH, iso-C16 : 0 3-OH and other fatty acids, which differentiated the novel strains from related genera. Biochemical tests performed on strains CCUG 51397T, CCUG 53736 and CCUG 53920 also gave different results from those of Sediminibacterium salmoneum NJ-44T and other related genera. Based on this evidence, strains CCUG 51397T, CCUG 53736 and CCUG 53920 represent a novel species of a new genus, for which the name Hydrotalea
flava gen. nov., sp. nov. is proposed. The type strain of Hydrotalea flava is CCUG 51397T (=CCM 7760T). A formal allocation of the genera Sediminibacterium, Lacibacter, Flavihumibacter, Flavisolibacter, Niabella, Niastella, Segetibacter, Parasegetibacter, Terrimonas, Ferruginibacter, Filimonas and Chitinophaga to the family Chitinophagaceae fam. nov. is also proposed.
Sphingomonas glacialis sp. nov., a psychrophilic bacterium isolated from alpine glacier cryoconite
Authors: Zhang De-Chao , Busse Hans-Jürgen , Liu Hong-Can , Zhou Yu-Guang , Schinner Franz , Margesin Rosa
Published: April 2010

A non-motile, rod-shaped, yellow bacterium, designated C16yT, was isolated from alpine glacier cryoconite. Cells behaved Gram-positively, were aerobic and psychrophilic (good growth at 1–25 °C). Phylogenetic analysis based on 16S rRNA gene sequences showed that strain C16yTwas related to the genusSphingomonasand had highest 16S rRNA gene sequence similarity withSphingomonas oligophenolicaJCM 12082T(97.6 %) andSphingomonas echinoidesDSM 1805T(97.2 %). DNA–DNA hybridization demonstrated that strain C16yTcould not be considered as a member of eitherSphingomonas oligophenolicaorSphingomonas echinoides. Strain C16yTcontained Q-10 as the predominant ubiquinone and C18 : 1and C16 : 0were the dominant fatty acids. The polar lipid profile contained phosphatidylglycerol, diphosphatidylglycerol, phosphatidylethanolamine, sphingoglycolipid, five unidentified glycolipids, two unidentified aminophospholipids and two unidentified lipids. The major polyamines were the triaminessym-homospermidine and spermidine. The G+C content was 67.9 mol%. Combined data from phenotypic, phylogenetic and DNA–DNA relatedness studies demonstrated that strain C16yTis a representative of a novel species of the genusSphingomonas, for which we propose the nameSphingomonas glacialissp. nov. The type strain is C16yT(=DSM 22294T=CGMCC 1.8957T=CIP 110131T).
PrP-specific camel antibodies with the ability to immunodetect intracellular prion protein
Authors: Tayebi Mourad , Taylor William Alexander , Jones Daryl Rhys , Bate Clive , David Monique
Published: April 2010

Although there is currently no effective treatment for prion diseases, significant advances have been made in suppressing its progress, using antibodies that block the conversion of PrPCinto PrPSc. In order to be effective in treating individuals that have prion diseases, antibodies must be capable of arresting disease in its late stages. This requires the development of antibodies with higher affinity for PrPScand systems for effective translocation of antibodies across the blood–brain barrier in order to achieve high concentrations of inhibitor at the site of protein replication. An additional advantage is the ability of these antibodies to access the cytosol of affected cells. To this end, we have generated PrP-specific antibodies (known as PrioV) by immunization of camels with murine scrapie material adsorbed to immunomagnetic beads. The PrioV antibodies display a range of specificities with some recognizing the PrP27–30proteinase K-resistant fragment, others specific for PrPCand a number with dual binding specificity. Independent of their PrP conformation specificity, one of the PrioV antibodies (PrioV3) was shown to bind PrPCin the cytosol of neuroblastoma cells. In marked contrast, conventional anti-PrP antibodies produced in mouse against similar target antigen were unable to cross the neuronal plasma membrane and instead formed a ring around the cells. The PrioV anti-PrP antibodies could prove to be a valuable tool for the neutralization/clearance of PrPScin intracellular compartments of affected neurons and could potentially have wider applicability for the treatment of so-called protein-misfolding diseases.
Jasmonic Acid and Ethylene Modulate Local Responses to Wounding and Simulated Herbivory inNicotiana attenuataLeaves
Authors: Onkokesung Nawaporn , GÁlis Ivan , von Dahl Caroline C. , Matsuoka Ken , Saluz Hans-Peter , Baldwin Ian T.
Published: April 2010

Jasmonic acid (JA) and ethylene (ET) are known to play important roles in mediating plant defense against herbivores, but how they affect development in herbivore-attacked plants is unknown. We used JA-deficient (silenced in LIPOXYGENASE3 [asLOX3]) and ET-insensitive (expressing a mutated dominant negative form of ETHYLENE RESPONSE1 [mETR1]) Nicotiana attenuata plants, and their genetic cross (mETR1asLOX3), to examine growth and development of these plants under simulated herbivory conditions. At the whole plant level, both hormones suppressed leaf expansion after the plants had been wounded and the wounds had been immediately treated with Manduca sexta oral secretions (OS). In addition, ectopic cell expansion was observed around both water- and OS-treated wounds in mETR1asLOX3 leaves but not in mETR1, asLOX3, or wild-type leaves. Pretreating asLOX3 leaves with the ET receptor antagonist 1-methylcyclopropane resulted in local cell expansion that closely mimicked the mETR1asLOX3 phenotype. We found higher auxin (indole-3-acetic acid) levels in the elicited leaves of mETR1asLOX3 plants, a trait that is putatively associated with enhanced cell expansion and leaf growth in this genotype. Transcript profiling of OS-elicited mETR1asLOX3 leaves revealed a preferential accumulation of transcripts known to function in cell wall remodeling, suggesting that both JA and ET act as negative regulators of these genes. We propose that in N. attenuata, JA-ET cross talk restrains local cell expansion and growth after herbivore attack, allowing more resources to be allocated to induced defenses against herbivores.
Biocontrol of spoilage yeasts and moulds by Williopsis saturnus var. saturnus in yoghurt
Authors: Quan Liu Shao , Tsao Marlene
Published: April 2010

Purpose

Spoilage due to yeast and mould growth is a major issue for yoghurt quality and shelf‐life. There is a need to develop natural alternatives to chemical preservation. The purpose of this paper is to determine the effectiveness of mycocinogenic yeast Williopsis saturnus var. saturnus as a biocontrol agent against spoilage yeasts and moulds in plain yoghurt.

Design/methodology/approach

Yoghurts were prepared from reconstituted skim milk and were challenged with spoilage yeasts and moulds. The treatment contained the added mycocinogenic yeast and the control without. All yoghurts were incubated at 30○C. Yeast and mould growth were determined by observing gas formation and mould colony occurrence at regular intervals.

Findings

W. saturnus var. saturnus inhibited growth of lactose‐fermenting and galactose‐fermenting yeasts (Candida kefir and Kluvyveromyces marxianus), and lactose non‐fermenting but galactose fermenting yeasts (strains of Saccharomyces cerevisiae and Saccharomyces bayanus). The yeast also inhibited growth of dairy moulds including Byssochlamys, Eurotium and Penicillium.

Research limitations/implications

The inhibition of this mycocinogenic yeast against yeasts and moulds was dependent upon the concentration of the latter. Thus, hygiene and good manufacturing practice are essential in order to keep the contaminant load down and to ensure the effectiveness of the mycocinogenic yeast.

Originality/value

The use of mycocinogenic yeast to control spoilage yeasts and moulds in yoghurt is a novel approach with a potential to minimise yoghurt spoilage and extend the shelf‐life of yoghurt.
Body dissatisfaction and dieting among adolescent females in the Republic of Ireland (ROI)
Authors: Mooney Elaine , Farley Heather , Strugnell Chris J.
Published: April 2010

Purpose

It is widely acknowledged that eating habits established during adolescence can follow on into adulthood. Consequently, the fact that body dissatisfaction and dieting are very prevalent among adolescent females offers some cause for concern. The aim of this study is to determine body satisfaction/dissatisfaction levels, body weight concerns and dieting practices among a sample of 400 adolescent (13‐17 years) females in the Republic of Ireland (ROI).

Design/methodology/approach

A total of 400 female adolescents attending either a fee‐paying school or a school within a disadvantaged catchment area, in both rural and urban areas (four schools in total), completed a self‐administered questionnaire within the school setting during class time.

Findings

High levels of body shape dissatisfaction and dieting existed, with 80 per cent (n = 320) of the girls stating that it was important for them to be thin and 49 per cent (n = 197) engaging in some form of dieting behaviour. Younger respondents were more likely to be satisfied with their current body shape and not dieting than older adolescents. Indeed, the results demonstrated a statistically significant difference (F = 6.854, df = 3,p < 0.001) between the mean ages of respondents who were dissatisfied with their body shape and had dieted.

Originality/value

There remains potential for educational intervention that will encourage healthy eating practices as opposed to dieting among this target group and particularly within the school setting.
Microbiological assessment of probioticated ginger‐based beverages
Authors: Hezekiah Adeniran Adekanmi , Henrietta Abiose Sumbo , Terkula Ukeyima Moses
Published: April 2010

Purpose

The need for production of more health‐promoting and affordable drinks prompted the idea of incorporating probiotic bacterial isolates into ginger‐based beverages. The purpose of this paper is to evaluate the viability of two probiotic bacterial isolates (Lactobacillus plantarum and Lactobacillus bulgaricus) in ginger and ginger with garlic beverages and to determine in vitro inhibition of Escherichia coli NCIB 85 and Staphylococcus aureus NCIB 8586 (common food‐borne pathogens) by the probiotic beverages.

Design/methodology/approach

Inoculation of sterilized ginger‐based beverages with isolated Lactobacillus strains was carried out and subsequently stored at ambient temperature (27 ± 1°C) and refrigeration temperature (4 ± 1°C) for four weeks. Lactic acid bacteria count of each probioticated sample was determined at intervals using standard method. In vitro inhibition of the food‐borne pathogens by the probiotic beverages was determined with broth culture method.

Findings

Results revealed the log count of Lactobacillus plantarum in the ginger beverage to be from 9.11 to 8.09 and 7.82 cfu/ml at ambient and refrigeration temperatures, respectively, at the fourth week of storage. Log count of Lactobacillus bulgaricus also ranged from 7.68 to 2.25 cfu/ml after four weeks of storage at ambient temperature while it remained at 5.57 cfu/ml after three weeks of storage at refrigeration temperature. L. bulgaricus however, failed to survive beyond three weeks in refrigerated storage. Similar trend of viability was exhibited in ginger with garlic beverage. Probiotic ginger, and ginger with garlic beverages inhibited the growth of E. coli and S. aureus to varying degrees during the period of storage.

Originality/value

Ginger‐based beverages could therefore be used as carriers of probiotic bacteria and thus serve as health drinks for consumers of different socio‐economic strata.
A toolkit to support human resource practice
Authors: Malik Fatima , McKie Linda , Beattie Rona , Hogg Gillian
Published: April 2010

Purpose

The purpose of this paper is to outline the development of a toolkit designed to assist UK small to medium enterprise businesses (SMEs) manage work‐life balance (WLB) policies and practice issues, across the life stages.

Design/methodology/approach

A multi‐method approach was adopted combining a literature review, limited empirical study and piloting of the toolkit.

Findings

Life stages pose complex work‐life challenges for employees and resource and workforce management issues for employers. Demographics, employment cultures and socio‐economic and labour market trends impact on the physical and psychological wellbeing of employees. In striving to fulfil multiple work‐life roles, workers constantly face challenges in terms of (un)paid work/non‐work commitments, caring responsibilities and changing family structures resulting in work/family tensions. This leads to workforce planning, recruitment and retention costs for businesses. Employers face challenges in working with the growing number of WLB policies and in monitoring and evaluating policies, practices and procedures. SMEs require support to adopt a comprehensive WLB approach, whilst meeting operational requirements within resource capabilities and ensuring business sustainability.

Practical implications

The toolkit is a source of WLB guidance for practitioners and those with an HR role in SMEs. The paper encourages reflection on research from business and social science research to better inform human resource (HR) practice.

Originality/value

The paper identifies the critical need for “WLB across the life‐stages” policy and practice guidance for UK SMEs.
From task‐based to competency‐based
Authors: Eric Soderquist Klas , Papalexandris Alexandros , Ioannou George , Prastacos Gregory
Published: April 2010

Purpose

Organizational effectiveness today depends largely on the ability to activate, share and transform the intellectual capital of the company into sustainable and difficult‐to‐imitate competitive advantage. This paper seeks to develop a competency typology that integrates previous definitions and frameworks from the literature and to propose a methodology for identifying competencies to aid the transition from a task‐based to a competency‐based logic for human resource management.

Design/methodology/approach

The paper is based on a longitudinal research project. The paper outlines a methodology and presents the findings from the implementation of a competency model in two case companies. It illustrates how the systematic use of the identified competency categories can support the identification and coding of competencies, which will facilitate the critical organizational transformation from a task‐based to a competency‐based approach.

Findings

The experience from the deployment offers potential challenges of implementing this framework in a specific cultural context. It identifies critical enablers that will contribute to successful implementation, whilst also providing insights concerning predicaments that have to be met.

Originality/value

The particular competency typology integrates previous definitions and frameworks from the literature, thus providing a holistic solution for supporting the implementation of a competency‐based approach. Furthermore, through the analysis of the implementation of the competency framework in two case companies it serves as the basis for illustrating the main steps, as well as the critical success factors that characterize such projects. Finally, it demonstrates the advantages of integrating the proposed competency framework and offers managerial insights and guidelines for similar implementations.
Consequences of the performance appraisal experience
Authors: Brown Michelle , Hyatt Douglas , Benson John
Published: April 2010

Purpose

The purpose of this paper is to examine the role of low quality performance appraisals (PA) on three human resource management outcomes (job satisfaction, organisational commitment and intention to quit).

Design/methodology/approach

Using data from 2,336 public sector employees clusters of PA experiences (low, mixed and high) were identified. Regression analysis was then employed to examine the relationship between low quality PA experiences and job satisfaction, organisational commitment and intention to quit.

Findings

Employees with low quality PA experiences (relative to those with mixed and high quality PA experiences) were more likely to be dissatisfied with their job, be less committed to the organisation and more likely to be contemplating leaving the organisation.

Research limitations/implications

The data were collected in a large public sector research organisation where the results of the appraisal were linked to pay increments. Further research is needed to determine the applicability of the results to private sector employees.

Practical implications

The quality of the PA experience varies and a low quality experience results in lower job satisfaction and organisational commitment and higher quit intentions. The challenge for human resource (HR) practitioners is to decide whether the allocation of additional resources to ensure that all employees have a uniformly high quality PA experience is a worthwhile investment.

Originality/value

Research has tended to focus on the relationship between a single feature of a PA process and HR outcomes. Organisations need to acknowledge the importance of the overall PA experience when evaluating its consequences for HRM outcomes.
Casino gambling and workplace fraud: a cautionary tale for managers
Authors: Kelly Patrick , Hartley Carol A.
Published: April 2010

Purpose

The purpose of this paper is to examine notable instances of fraud that have occurred in Southeastern Connecticut and surrounding areas since the development of two large casinos in that region.

Design/methodology/approach

Fraud case histories and prosecutions in which the gambling actions of individuals provided the incentive or pressure for the fraud to occur are examined.

Findings

A number of employees who work in business and government have stolen significant sums of money to support gambling activities. The cases are linked to the growth of casino gambling and an accompanying increase in pathological and problem gambling; which research indicates doubles within 50 miles of a casino. Consistent with prior research, most of the thefts were not discovered by auditors or management in a timely manner.

Research limitations/implications

This paper examines the impact of fraud due to casino gambling in one region, further research will examine other regions. One limitation in the research process is the reluctance of businesses to report instances of fraud, thus resulting in an underreporting of the extent of the problem.

Practical implications

The paper recommends actions to be taken by managers in casino areas that can prevent employees from committing such fraud. These actions include the establishment of internal audit procedures, use of an external auditor for specific internal control tasks, upper management review of certain key business documents, increased accountability for organizational check registers, improved control for incoming cash receipts, and fraud awareness training.

Originality/value

Managers in casino regions that become aware of the risks and employ the recommended measures may prevent and minimize business fraud.
The impact of groups and decision aid reliance on fraud risk assessment
Authors: Alon Anna , Dwyer Peggy
Published: April 2010

Purpose

The purpose of this paper is to investigate how the brainstorming component of Statement of Auditing Standards (SAS) No. 99 influences decision aid use and reliance, and the effectiveness of fraud risk assessment.

Design/methodology/approach

The research framework links the influences of the fraud assessment setting and decision aid reliance. The hypotheses are tested in an experiment with two manipulated factors: setting (group or individual) and decision aid (provided or not provided).

Findings

The results of the study provide insight on how the brainstorming impacts fraud risk assessment, decision aid use and decision aid reliance. The results show that groups using a decision aid with fraud risk factors demonstrate superior decision quality and effectiveness even with lower decision aid reliance.

Research limitations/implications

The influence of the setting (group or individual) on the fraud evaluation and detection is highlighted.

Practical implications

This paper will be informative for auditors and firms involved in designing an efficient and effective fraud risk assessment.

Originality/value

This paper integrates the fraud risk assessment and decision aid literature to evaluate decision quality and effectiveness of group fraud risk assessment.
Labor market penalties from past earnings restatements
Authors: Steven Flynn R.
Published: April 2010

Purpose

Experts contend that knowledge of the personal labor market penalties (loss of employment and future wealth) incurred by past chief executive officers (CEOs) forced to restate their firms' earnings may induce current CEOs to refrain from fraudulent disclosures. Because of the increased incidence of earnings restatements and the importance of augmenting investor trust, this paper aims to examine empirically nonprofessional investors' impressions of managerial earnings restatement penalties as fraud deterrents.

Design/methodology/approach

The restatement penalties were explored in an experimental setting with nonprofessional investors as subjects. Using an experimental case as a basis, the study compared subjects' predictions of the probability that a CEO would fraudulently report a particular transaction under two general conditions: the absence of a specific fraud deterrent; and the presence of two potential deterrents, earnings restatement penalties and CEO financial statement certifications.

Findings

Statistical analyses revealed that investors viewed the earnings restatement penalties as fraud deterrents, providing a level of protection comparable to that offered by financial statement certifications, a mandated practice originally intended to deter fraud. These results suggest that investors' awareness of past restatement penalties could help to enhance the credibility of currently reported earnings.

Originality/value

The investigation of this topic makes two contributions to existing research. First, it provides empirical evidence concerning a potential fraud deterrent (earnings restatement penalties) previously unexamined in prior studies. Second, it represents a new area of inquiry in earnings restatement research, both in topic (the perceived deterrence qualities of restatement penalties) and in method (empirical research vs traditional archival studies).
“The Hurdles Analysis” as an instrument for improving sustainable stewardship
Authors: Guenther Edeltraud , Scheibe Lilly , Greschner Farkavcová Vera
Published: April 2010

Purpose

The management of procurement processes can be one important factor in achieving an integrated stewardship of resources. This paper's purpose is to complete an empirical study to record the current perception of hurdles in German industries.

Methodology

The questionnaire‐based survey was conducted with the major 883 large and all medium‐sized companies that are members of the “German Association of Materials Management, Purchasing, and Logistics (AMMPL)” 24 theory and experience‐based questions regarding several areas (legislation, company objectives, knowledge of products and services, costs, motivation) were asked in an explorative design.

Findings

The study identified hurdles that are perceived as significantly greater than others. There are differences in hurdles between the industries, but also within a particular industry. Medium‐sized companies feel more uncertainties regarding legislation or bemoan the absence of supportive guidelines.

Research limitations/implications

The 24 theory‐ and experience‐based questions could not be sorted into clearly defined hurdles groups. Further research in this direction is recommended as well as in‐depth analyses of industries and actors.

Practical implications

Sustained and concerted efforts to reduce the hurdles to further legislation or information campaigns initiatives on those hurdles that have been identified.

Originality/value

The paper indicates that hurdles to green procurement exist and companies have to cope in their efforts to increase their environmental responsibility. The paper provides strategies to handle and overcome such hurdles to firstly support the companies and secondly provide a basis for further in‐depth research on this topic.
Environmental management in Danish transnational textile product chains
Authors: Søgaard Jørgensen Michael , Jørgensen Ulrik , Hendriksen Kåre , Hirsbak Stig , Holmlund Thomsen Henrik , Thorsen Nils
Published: April 2010

Purpose

The purpose of this paper is to analyse environmental responsibility of companies from industrialized countries when they source materials and products in countries with less environmental protection.

Design/methodology/approach

The paper is a study of corporate environmental management in the Danish textile and clothing sector, with 13 cases based on interviews and material from reports and websites. The criteria for choosing the cases were variety of size and market segment, and a mixture of companies that take environmental initiatives and companies for which it was not known whether they take environmental initiatives.

Findings

Several different environmental practices were identified: some companies were early which got sustained initiatives, and some early and not sustained initiatives; some companies were late with sustained initiatives, and some late and not sustained initiatives; and finally, some have a practice without environmental initiatives. Dominating types of initiatives are cleaner technology, environmental management systems and cleaner products. Driving forces are governmental regulation, customer demands, market expectations and protection of corporate brands. Some companies focus on capacity building at the suppliers in developing countries, while other companies seem to focus the complex activities at domestic suppliers. Two new facilitating actors in environmental management in product chains were identified.

Research limitations/implications

The focus on one sector in one country limits the number of variables in the analysis. It enables comparisons among the analysed companies, but limits the possibilities for comparison across sectors and countries.

Originality/value

The paper has value as a study of the development of environmental management in a number of companies within the same sector over a number of years, whereby changes in management focus and the embedding of initiatives can be analysed.
A framework of theoretical lenses and strategic purposes to describe relationships among firm environmental strategy, financial performance, and environmental performance
Authors: Clemens Bruce , Bakstran Lynn
Published: April 2010

Purpose

The purpose of this paper is to investigate whether the type of theoretical lens and strategic purpose impacts the relationships among firm environmental strategy, financial performance, and environmental performance.

Design/methodology/approach

This is a theoretical paper which first investigates three constructs: firm environmental strategy, environmental performance, and economic performance. Scholars have argued for different relationships among the three constructs. The paper then discusses two theoretical lenses (strategic choice and the resource‐based view) and two strategic purposes (stakeholder and shareholder) used in the literature. The paper argues that the type of theoretical lens and strategic purpose will impact the way the three constructs (firm environmental strategy, financial performance, and environmental performance) are arranged.

Findings

The paper provides a two‐by‐two matrix distinguishing between theoretical lens and strategic purpose. The paper argues that the specific choice of theoretical lens and strategic purpose helps define the way firm environmental strategy, financial performance, and environmental performance are arranged.

Originality/value

As different scholars have argued for different relationships among the three constructs, this paper provides a framework that could help justify the seemingly paradoxical relationships. The paper concludes with ideas for future research on these issues.
Preserving digital resources: issues and concerns from a view of librarians
Authors: Galyani Moghaddam Golnessa
Published: April 2010

Purpose

This paper aims to provide an overview of the challenges imposed on libraries by the presence of digital resources.

Design/methodology/approach

The paper reviews the main challenges and key issues of digital archiving from the point of view of librarians.

Findings

Information technology and the presence of the web are challenging the role of librarians in preserving library materials for future generations. Preserving digital resources is not going to be the same as preserving traditional resources and is absolutely a new responsibility for digital librarians. They are facing many new issues and concerns in digital preservation. These issues can be divided into three areas: technical issues, organisational issues and legal issues.

Originality/value

The paper provides insights into the current issues and challenges in digital archiving.
Interview with David Rhodes and Daniel Stelter, authors of Accelerating out of the Great Recession
Authors: by Juliet Norton Interview
Published: April 2010

Purpose

The purpose of this paper is to present and an interview with David Rhodes and Daniel Stelter of the Boston Consulting Group.

Design/methodology/approach

This briefing is prepared by an independent interviewer.

Findings

David Rhodes has worked primarily on projects involving major strategy and organizational change in large financial institutions, working with clients in Europe, Asia‐Pacific, the Middle East, and the United States. Daniel Stelter has participated in and directed many projects throughout Europe with a focus on corporate finance (including M&A, IPOs, due diligence, strategic alliances, and joint ventures) and strategy (including portfolio strategy and value management).

Originality/value

The interview provides insights into how organizations should implement their strategic vision.
Interview with Don Sull
Authors: by Juliet Norton Interview
Published: April 2010

Purpose

The purpose of this paper is to provide an interview Don Sull, Professor of Management Practice in Strategic and International Management at the London Business School and author of The Upside of Turbulence.

Design/methodology/approach

This briefing is prepared by an independent interviewer.

Findings

Sull has published four books and over 100 articles, book chapters, and case studies. Six of his seven Harvard Business Review articles have been bestsellers. Professor Sull has been named an “up and coming business thinker” by The Financial Times and identified as one of the next generation of management gurus by the The Economist. In 2008, he was also named one of Fortune’s Ten New Gurus You Should Know.

Practical implications

Provides strategic insights and practical thinking that have influenced some of the world’s leading organizations.

Originality/value

This interview provides insights into the different tactics that firms can use to deal with turbulent times, and assesses how some companies consistently not only survive very volatile markets, but spot and seize the opportunities that emerge out of these markets.
In‐service parameters from façade rendering mortars
Authors: Flores‐Colen Inês , Silva Luís , de Brito Jorge , Peixoto de Freitas Vasco
Published: April 2010

Purpose

The purpose of this paper is to analyse two parameters relevant to the physical‐mechanical performance of external renders, mainly, bulk density and apparent or open porosity, by performing laboratory tests on samples collected under real in‐service conditions.

Design/methodology/approach

The test procedure (sample preparation and techniques used) and its relationship with the overall performance characteristics and with any anomalies are discussed for each parameter. The analysis of the results covers seven case studies and 15 walls with renders made on site (cementitious and cement‐lime based) and non‐traditional or pre‐mixed renders.

Findings

It was concluded that reliable relationships could be established between the test results and other physical parameters relevant to the mechanical and water‐related behaviour of different types of cementitious renders. Notwithstanding the usual drawbacks of laboratory tests (more time‐consuming, higher costs and greater destruction of the walls), the use of small samples and the additional data obtained in terms of in‐service performance justify the use of this type of test.

Originality/value

The originality of this approach comes from the advantage of conducting both laboratory tests (reliability and standardization) and in situ tests (testing real materials subjected to in‐service conditions). Current practice is either to test virgin materials in quasi‐perfect laboratory conditions (therefore far from reality) or to test materials on site using standard in situ techniques sensitive to subjectivity and in far from ideal environmental conditions.
Measures of environmentally sustainable development and their effect on property asset value
Authors: Warren Clive
Published: April 2010

Purpose

The global market for sustainable buildings is growing, albeit from a slow start, as awareness of the consequences of climate change begin to influence the corporate decision makers seeking new office accommodation. Research has shown that a circle of blame has prevailed in recent times resulting in few sustainable buildings being developed. The recent growth of the Green Star and NABERS rating schemes is testament to the need to establish market recognisable measures of environmentally sustainable development (ESD) against which developers, occupiers, and owners can benchmark their sustainability credentials. The developer's and owner's dilemma that has emerged from the uncertainty as to what a sustainable building is, has been one of; can I afford the added cost of ESD or, more particularly, can I afford not to build ESD? A more precise question that is being asked is how many green stars do I actually need? This paper aims to examine the growth of the rating systems in Australia and the issues facing developers, owners and valuers in establishing the viability of ESD.

Design/methodology/approach

This study examines the growth of the environmentally sustainable building rating systems in Australia and the issues facing developers, owners and valuers in establishing the viability of environmentally sustainable design (ESD). It explores the occupiers'/corporate real estate perspective looking at workplace and triple bottom line performance as well as issues relating to green leases in ESD premises.

Findings

Results from this study suggest that building owners and developers are seeking to develop and own buildings with ESD credentials and that there is a growing demand for these buildings from occupiers. The study shows that currently there is a focus on rating buildings at the design stage rather than as constructed, and that there is a need to develop consistent rating tools to enable valuers to evaluate buildings on a like for like basis.

Originality/value

This study analyses data on green building ratings and evaluates the growth of ESD rating systems in the Australian market.
The evolution of the “Public Purpose Rule” in compulsory acquisition
Authors: Mangioni Vince
Published: April 2010

Purpose

This paper aims to articulate the emerging and non‐descript purposes “referred to as public purposes” for which land and property may be acquired within Australia and internationally using compulsory acquisition laws.

Design/methodology/approach

In demonstration the emergence of non‐descript purposes for which land is being acquired, a reflective case study in the USA, has been used to both highlight the broad nature of public purposes as well as the emerging trend of land acquired for site assembly and on‐sale to private developers.

Findings

The main findings of this paper are threefold. The first finding is the extent of public resistance and backlash to what is seen as a threat to the tenure of land and property rights. The second finding is the perceived abuse of land acquisition powers by government for site assembly and on‐sale of land for purposes beyond the provision of traditional public infrastructure. The final finding is the lack of adequate compensation or framework for the provision of compensation in the form of reinstatement for parties dispossessed of their property.

Originality/value

A “just term parity value” framework and model has been developed to evoke and provide a way forward in the provision of compensation which includes the provision of re‐instatement for property owners dispossessed of their property.
Incremental risks in Web 2.0 applications
Authors: Rudman Riaan J.
Published: April 2010

Purpose

The purpose of this paper is to identify and investigate the security issues an organisation operating in the “new” online environment is exposed to through Web 2.0 applications, with specific focus on unauthorised access (encompassing hackers). The study aims to recommend possible safeguards to mitigate these incremental risks to an acceptable level.

Design/methodology/approach

An extensive literature review was performed to obtain an understanding of the technologies driving Web 2.0 applications. Thereafter, the technologies were mapped against Control Objectives for Information and Related Technology (CobiT) and Trust Service Principles and Criteria and associated control objectives relating to security risks, specifically to hacker risks. These objectives were used to identify relevant risks and formulate appropriate internal control measures.

Findings

The findings show that every organisation, technology and application is unique and the safeguards depend on the nature of the organisation, information at stake, degree of vulnerability and risks. A comprehensive security program, including a multi‐layer technological, as well as an administrative component, should be implemented. User training on acceptable practices should also be conducted.

Originality/value

Obtaining an understanding of Web 2.0 and Web 2.0 security is important, as Web 2.0 is a new, poorly understood technology and with the growing mobility of users, the potential surface area of attack increases and should be managed. The paper will help organisations, information repository managers, information technology (IT) professionals, librarians and internal and external auditors to understand the “new” risks relating to unauthorised access, which previously did not exist in an on‐line environment, and will assist the development of a framework to limit the most significant risks.
Factors affecting librarians' attitudes toward IT application in libraries
Authors: Ramzan Muhammad , Singh Diljit
Published: April 2010

Purpose

The purpose of this paper is to investigate the factors affecting librarians' attitudes toward IT application in libraries. It also aims to identify common underlying factors, which could be used to predict the probable behavior of librarians toward IT innovation in their libraries.

Design/methodology/approach

Primary data were collected through a questionnaire survey of 288 (sample of 682) head librarians working in academic libraries across Pakistan. In total, 76 per cent valid responses were used for factor analysis. Principal components analysis was deployed to extract the underlying factors using SPSS.

Findings

The study found that the intensity of librarians' fears in IT handling, ability to cope with the ever‐changing IT innovations and their level of understanding of IT‐based rules and regulations were good predictors of librarians' attitudes toward information technology.

Practical implications

The findings can be utilized to improve the librarians' attitudes toward IT applications, their role in IT‐related decision making, their ownership of IT application in libraries and for success of library IT projects and innovations.

Originality/value

The study is the first of its type in this region, particularly in Pakistan. The paper provides insight into the people responsible for IT application in libraries.