bluuebunny/crossref_metadata_2025 huggingface dataset:
DeepNeuron: An Open Deep Learning Toolbox for Neuron Tracing
Authors: Zhou Zhi , Kuo Hsien-Chi , Peng Hanchuan , Long Fuhui
Published: January 2018

Reconstructing three-dimensional (3D) morphology of neurons is essential to understanding brain structures and functions. Over the past decades, a number of neuron tracing tools including manual, semi-automatic, and fully automatic approaches have been developed to extract and analyze 3D neuronal structures. Nevertheless, most of them were developed based on coding certain rules to extract and connect structural components of a neuron, showing limited performance on complicated neuron morphology. Recently, deep learning outperforms many other machine learning methods in a wide range of image analysis and computer vision tasks. Here we developed a new open source toolbox, DeepNeuron, which uses deep learning networks to learn features and rules from data and trace neuron morphology in light microscopy images. DeepNeuron provides a family of modules to solve basic yet challenging problems in neuron tracing. These problems include but not limited to: (1) detecting neuron signal under different image conditions, (2) connecting neuronal signals into tree(s), (3) pruning and refining tree morphology, (4) quantifying the quality of morphology, and (5) classifying dendrites and axons in real time. We have tested DeepNeuron using light microscopy images including bright-field and confocal images of human and mouse brain, on which DeepNeuron demonstrates robustness and accuracy in neuron tracing.
Antagonism between the dynein and Ndc80 complexes at kinetochores controls the stability of kinetochore-microtubule attachments during mitosis
Authors: Amin Mohammed A. , McKenney Richard J. , Varma Dileep
Published: January 2018

Chromosome alignment and segregation during mitosis depends critically on kinetochoremicrotubule (kMT) attachments that are mediated by the function of the molecular motor cytoplasmic dynein, and the kinetochore microtubule (MT) binding complex, Ndc80. The RZZ (Rod-ZW10-Zwilch) complex is central to this coordination as it has an important role in dynein recruitment and has recently been reported to have a key function in the regulation of stable kMT attachment formation in C. elegans. However, the mechanism by which kMT attachments are controlled by the coordinated function of these protein complexes to drive chromosome motility during early mitosis is still unclear. In this manuscript, we provide evidence to show that Ndc80 and dynein directly antagonize each other’s MT-binding. We also find that severe chromosome alignment defects induced by depletion of dynein, or the dynein adapter spindly, are rescued by codepletion of the RZZ component, Rod, in human cells. Interestingly, the rescue of chromosome alignments defects was independent of Rod function in activation of the spindle assembly checkpoint and was accompanied by a remarkable restoration of stable kMT attachments. Furthermore, rescue of chromosome alignment was critically dependent on the plus-end-directed motility of CENP-E, as cells codepleted of CENP-E along with Rod and dynein were unable to establish stable kMT attachments or align their chromosomes properly. Taken together, our findings support the idea that the dynein motor may control the function of the Ndc80 complex in stabilizing kMT attachments either directly by interfering with Ndc80-MT binding, and/or indirectly by modulating the Rod-mediated inhibition of Ndc80.
Comprehensive characterization of transcript diversity at the humanNODALlocus
Authors: Findlay Scott D , Postovit Lynne-Marie
Published: January 2018

NODAL, a morphogen belonging to the transforming growth factor beta (TGβ) superfamily, is essential during embryogenesis where it induces axis formation and left-right asymmetry.NODALis also required for the maintenance of human embryonic stem cell pluripotency, and emerges in many cancer types concomitant with metastasis and therapy resistance. Several enhancer elements have been shown to regulate mouseNodalexpression and studies have delineated mechanisms by which mRNA splicing and translation of NODAL homologues are regulated in model organisms. However, little is known regarding the co-transcriptional and post-transcriptional processing of human NODAL. Herein, we describe hitherto unreported RNAs which are transcribed from theNODALlocus, including an antisense transcript, a circular transcript, and multiple splice variants. These transcripts demonstrate the complexity ofNODALexpression and highlight the need to consider each NODAL variant when attempting to quantify or target this morphogen.
Correct interpretation of diffraction properties of quartz crystals for X-ray optics applications
Authors: Huang Xian-Rong , Gog Thomas , Kim Jungho , Kasman Elina , Said Ayman H. , Casa Diego M. , Wieczorek Michael , Hönnicke Marcelo G. , Assoufid Lahsen
Published: January 2018

Quartz has hundreds of strong Bragg reflections that may offer a great number of choices for making fixed-angle X-ray analyzers and polarizers at virtually any hard X-ray energies with selectable resolution. However, quartz crystals, unlike silicon and germanium, are chiral and may thus appear in two different forms of handedness that are mirror images. Furthermore, because of the threefold rotational symmetry along the c axis, the {h
1
h
2
h
3
L} and {h
2
h
1
h
3
L} Bragg reflections may have quite different Darwin bandwidth, reflectivity and angular acceptance, although they have the same Bragg angle. The design of X-ray optics from quartz crystals therefore requires unambiguous determination of the orientation, handedness and polarity of the crystals. The Laue method and single-axis diffraction technique can provide such information, but the variety of conventions used in the literature to describe quartz structures has caused widespread confusion. The current studies give detailed guidelines for design and fabrication of quartz X-ray optics, with special emphasis on the correct interpretation of Laue patterns in terms of the crystallography and diffraction properties of quartz. Meanwhile, the quartz crystals examined were confirmed by X-ray topography to have acceptably low densities of dislocations and other defects, which is the foundation for developing high-resolution quartz-based X-ray optics.
On accounting for preferred crystallite orientations in determination of average elastic strain by diffraction
Authors: Morawiec A.
Published: January 2018

Standard diffraction-based measurements of elastic strains in polycrystalline materials rely on shifts of Bragg peaks. Measurement results are usually given in the form of a single tensor assumed to represent the average stress in the material, but the question about the true relationship between the tensor and the average stress generally goes without notice. This paper describes a novel procedure for analysis of data obtained from such measurements. It is applicable in cases when spatial correlations in the material are ignored and statistical information about the polycrystalline specimen is limited to texture-related intensity pole figures and strain pole figures. A tensor closest to auxiliary strain tensors linked to the results of measurements in particular specimen directions is considered to represent the strain state. This tensor is shown to be a good approximation of the average strain tensor. A closed-form expression allowing for its direct computation from experimental pole figures is given. The performance of the procedure is illustrated using simulated data.
The Pex4p–Pex22p complex fromHansenula polymorpha: biophysical analysis, crystallization and X-ray diffraction characterization
Authors: Ali Ameena M. , Atmaj Jack , Adawy Alaa , Lunev Sergey , Van Oosterwijk Niels , Yan Sun Rei , Williams Chris , Groves Matthew R.
Published: January 2018

Peroxisomes are a major cellular compartment of eukaryotic cells, and are involved in a variety of metabolic functions and pathways according to species, cell type and environmental conditions. Their biogenesis relies on conserved genes known asPEXgenes that encode peroxin proteins. Peroxisomal membrane proteins and peroxisomal matrix proteins are generated in the cytosol and are subsequently imported into the peroxisome post-translationally. Matrix proteins containing a peroxisomal targeting signal type 1 (PTS1) are recognized by the cycling receptor Pex5p and transported to the peroxisomal lumen. Pex5p docking, release of the cargo into the lumen and recycling involve a number of peroxins, but a key player is the Pex4p–Pex22p complex described in this manuscript. Pex4p from the yeastSaccharomyces cerevisiaeis a ubiquitin-conjugating enzyme that is anchored on the cytosolic side of the peroxisomal membrane through its binding partner Pex22p, which acts as both a docking site and a co-activator of Pex4p. As Pex5p undergoes recycling and release, the Pex4p–Pex22p complex is essential for monoubiquitination at the conserved cysteine residue of Pex5p. The absence of Pex4p–Pex22p inhibits Pex5p recycling and hence PTS1 protein import. This article reports the crystallization of Pex4p and of the Pex4p–Pex22p complex from the yeastHansenula polymorpha,and data collection from their crystals to 2.0 and 2.85 Å resolution, respectively. The resulting structures are likely to provide important insights to understand the molecular mechanism of the Pex4p–Pex22p complex and its role in peroxisome biogenesis.
Human CCL5 trimer: expression, purification and initial crystallographic studies
Authors: Chen Yi-Chen , Li Kun-Mou , Zarivach Raz , Sun Yuh-Ju , Sue Shih-Che
Published: January 2018

The chemokine CCL5 is considered to be a potential therapeutic target because of its ability to recruit immune cells to inflammatory sites. CCL5 aggregates under physiological conditions, and high-order oligomer formation is considered to be significant for cell migration, immune-cell activation and HIV cell entry. The structure of the high-order oligomer is unknown and the mechanism by which the oligomer is derived has yet to be established. Here, a CCL5 mutant (CCL5-E66S) which is deficient in oligomer formation was mixed with native CCL5 to prepare a protein trimer. At an optimized ratio the trimeric CCL5 crystallized, and the crystal belonged to the tetragonal space groupP41212, with unit-cell parametersa= 56.6,b= 56.6,c= 154.1 Å. The Matthews coefficient (VM) of the crystal is 2.58 Å3 Da−1(three molecules in the asymmetric unit), with a solvent content of 52.32%. Diffraction data were collected to a resolution of 1.87 Å and the statistics indicated satisfactory data quality. The new structure will reveal the interfaces in the CCL5 oligomer, therefore assisting in understanding the mechanism of CCL5 oligomerization.
Ribokinase fromLeishmania donovani: purification, characterization and X-ray crystallographic analysis
Authors: Gatreddi Santhosh , Are Sayanna , Qureshi Insaf Ahmed
Published: January 2018

Leishmaniais an auxotrophic protozoan parasite which acquires D-ribose by transporting it from the host cell and also by the hydrolysis of nucleosides. The enzyme ribokinase (RK) catalyzes the first step of ribose metabolism by phosphorylating D-ribose using ATP to produce D-ribose-5-phosphate. To understand its structure and function, the gene encoding RK fromL. donovaniwas cloned, expressed and purified using affinity and size-exclusion chromatography. Circular-dichroism spectroscopy of the purified protein showed comparatively more α-helix in the secondary-structure content, and thermal unfolding revealed theTmto be 317.2 K. Kinetic parameters were obtained by functional characterization ofL. donovaniRK, and theKmvalues for ribose and ATP were found to be 296 ± 36 and 116 ± 9.0 µM, respectively. Crystals obtained by the hanging-drop vapour-diffusion method diffracted to 1.95 Å resolution and belonged to the hexagonal space groupP61, with unit-cell parametersa=b= 100.25,c= 126.77 Å. Analysis of the crystal content indicated the presence of two protomers in the asymmetric unit, with a Matthews coefficient (VM) of 2.45 Å3 Da−1and 49.8% solvent content. Further study revealed that human counterpart of this protein could be used as a template to determine the first three-dimensional structure of the RK from trypanosomatid parasites.
Attracting Chinese FDI in Africa
Authors: Shan Shan , Lin Zhibin , Li Yulei , Zeng Yan
Published: January 2018

Purpose

The purpose of this paper is to examine the effect of natural resources, market size and five major institutional factors (voice and accountability; political stability and absence of violence; regulatory quality; rule of law and control of corruption) on Chinese foreign direct investment (FDI) in Africa.

Design/methodology/approach

This study uses regression analysis on panel data across 22 countries for the period 2008-2014.

Findings

Natural resources did not play a significant role in attracting Chinese investments, but market size did. Among the institutional factors, only voice and accountability had a significant and positive effect on attracting Chinese FDI; the effects of rule of law and control of corruption were not significant and political stability and regulatory quality had a significant and negative effect.

Research limitations/implications

Chinese investment in Africa is only a recent phenomenon, and is growing rapidly; further studies should examine factors that are unique to the context such as bilateral political link.

Practical implications

African countries that are struggling with improving their poor institutional quality in the short term could effectively attract Chinese investment by reducing investor psychic distance, e.g. establishing a closer political link with China. Nevertheless, in the long term, measures of improving institutional quality are important.

Originality/value

This study reveals for the first time that what attracts Chinese investment is market size rather than natural resources, and different institutional factors of an African country show varying effects on attracting Chinese FDI.
New time-based model to identify the influential users in online social networks
Authors: Mahmoudi Amin , Yaakub Mohd Ridzwan , Abu Bakar Azuraliza
Published: January 2018

Purpose

Users are the key players in an online social network (OSN), so the behavior of the OSN is strongly related to their behavior. User weight refers to the influence of the users on the OSN. The purpose of this paper is to propose a method to identify the user weight based on a new metric for defining the time intervals.

Design/methodology/approach

The behavior of an OSN changes over time, thus the user weight in the OSN is different in each time frame. Therefore, a good metric for estimating the user weight in an OSN depends on the accuracy of the metric used to define the time interval. New metric for defining the time intervals is based on the standard deviation and identifies that the user weight is based on a simple exponential smoothing model.

Findings

The results show that the proposed method covers the maximum behavioral changes of the OSN and is able to identify the influential users in the OSN more accurately than existing methods.

Research limitations/implications

In event detection, when a terrorist attack occurs as an event, knowing the influential users help us to know the leader of the attack. Knowing the influential user in each time interval based on this study can help us to detect communities which formed around these people. Finally, in marketing, this issue helps us to have a targeted advertising.

Practical implications

User effect is a significant issue in many OSN domain problems, such as community detection, event detection and recommender systems.

Originality/value

Previous studies do not give priority to the recent time intervals in identifying the relative importance of users. Thus, defining a metric to compute a time interval that covers the maximum changes in the network is a major shortcoming of earlier studies. Some experiments were conducted on six different data sets to test the performance of the proposed model in terms of the computed time intervals and user weights.
Firefighters as first incident persons
Authors: Svensson Anders , Österberg Sofia Almerud , Fridlund Bengt , Stening Kent , Elmqvist Carina
Published: January 2018

Purpose

In order to shorten the response time, two part-time fire departments (FDs) in Sweden initialize a first incident person (FIP) assignment. This is done by alarming the crew manager as an FIP, responding in a separate emergency vehicle, and by arriving at the scene before rest of the crew. The purpose of this paper is to explore and describe experiences of the FIP assignment within an FD.

Design/methodology/approach

A multimethod design was used, influenced by Creswell and Plano Clark’s (2011) explanatory sequential mixed method design including emergency reports, a questionnaire and interviews.

Findings

The results show that the FIP assignment was a function that secured an early presence at the scene of an accident or emergency situations, which is beneficial for society in the form of a safety factor, for the firefighters in the form of early prior information on what to expect at the scene and for the patient in the form of early existential support and increased chances of survival.

Originality/value

In order to prevent full scenarios to happen and get the chance to save lives, an early response must be ensured. Hence, studies must be made in different settings, based on its unique conditions. This study indicates that by implementing FIP in FDs placed in a rural area, the FIP can break the chain of events and becoming a new link in the chain of survival.
Correlates of lengthy stay in a mental health hospital
Authors: Al Sayed Mostafa Mohamed , Elnemais Fawzy Michael
Published: January 2018

Purpose

The purpose of this paper is to study the role of social factors that determine the length of stay in a mental hospital and also understand the main factors leading to the phenomena as a step to solve it.

Design/methodology/approach

A case-control cross-sectional observational study is performed which studies correlates for the lengthy stay in a mental hospital. The study population consists of two groups: Group A (94 patients), taken from the patients hospitalized for more than one year, further subdivided into schizophrenia and schizoaffective inpatient group and bipolar affective inpatient group; and Group B (94 patients), receiving their treatment at the outpatient clinic after being admitted for less than six months, this group was further subdivided into same categories as Group A.

Findings

The study showed that the positive score in positive and negative symptoms scale (PANSS) showed highly statistically significant (p<0.01) correlation with the length of hospital stay for the schizophrenic and schizoaffective patients in the inpatient group. The results showed no statistically significant difference (p>0.05) between the inpatient schizophrenic cases and the inpatient affective cases regarding the length of hospital stay.

Research limitations/implications

The linear regression model was used to understand the predictors of increased length of hospital stay. The linear regression analyzing the scale data of schizophrenic and schizoaffective patients found that the length of hospital stay for the schizophrenic and schizoaffective patients depends on the patient’s age and his positive PANSS score. On the other hand, linear regression model for bipolar affective patients in the study found no statistically significant attributes of the length of hospital stay.

Practical implications

The study found that the length of hospital stay for schizophrenic and schizoaffective patients depends on the patient’s age and his positive PANSS score.

Social implications

The need for this study stems from the large numbers of mental inpatients who have been lengthily admitted in mental health hospitals in Egypt, while trying to understand main factors leading to the phenomena as a step to solve it. The study found that there is a highly significant difference between inpatient group and outpatient group regarding the marital status, education level, and psychosocial class, with inpatient group having more single, illiterate, and very low social class cases.

Originality/value

Research in the area of chronic psychiatric hospitalization and its effect on the course and prognosis of mental illness is still scarce, especially in the Arab world; therefore, the research will open the door for further research efforts in the future with a larger sample of patients to study the pros and cons of deinstitutionalization taking into account the past experience of health systems in other countries.
Protecting healthcare through organizational support to reduce turnover intention
Authors: Islam Talat , Ali Ghulam , Ahmed Ishfaq
Published: January 2018

Purpose

Nursing profession is facing the problem of turnover across the globe. The purpose of this paper is to identify the mechanism through which organizational support helps nurses to reduce their turnover intention (TI).

Design/methodology/approach

Data from 324 nurses were collected using a questionnaire-based survey on the basis of a convenience sampling technique.

Findings

The results generated using structural equation modeling have confirmed the mediating role of organizational commitment and citizenship behavior between perceived organizational support (POS) and TI. In addition, psychological contract (PC) breach was found to weaken the positive association between POS and citizenship behavior.

Originality/value

This study adds to the previous studies by incorporating organizational citizenship behavior as a mediator between POS and TI and PC breach as a moderator between POS and citizenship behavior using social exchange and job-demand-resource theories.
The relationship regulator: a buyer-supplier collaborative performance measurement system
Authors: Maestrini Vieri , Martinez Veronica , Neely Andy , Luzzini Davide , Caniato Federico , Maccarrone Paolo
Published: January 2018

Purpose

The purpose of this paper is to propose an innovative buyer-supplier performance measurement system (PMS) (called relationship regulator – RelReg), aimed at stimulating collaboration on mutual performance. The RelReg is described all throughout the phases of its lifecycle: first, design features and visual representation of the new measurement framework are reported; second, guidelines on how to implement, use and review the system are provided, highlighting the role of the buyer and the supplier at each step.

Design/methodology/approach

A theory building and testing approach is applied. The RelReg developed features primarily ground on previous scientific contributions matched with empirical evidence collected through case studies, workshops and focus groups. The resulting conceptual model is then validated through a dyadic buyer-supplier case study.

Findings

Two conceptual frameworks are provided: the RelReg dashboard – a multidimensional PMS; and the RelReg lifecycle – set of activities to be performed by both the buyer and the supplier all along the adoption process. Moreover, empirical insights on relevant issues to be considered when adopting the RelReg are reported.

Originality/value

The RelReg represents an innovative and smart tool, allowing buyer-supplier dyads to collaborate on relationship performance.
Determinants of loan loss provisions of commercial banks in Malaysia
Authors: Mohd Isa Mohd Yaziz , Voon Choong Yap , Yong Gun Fie David , Abdul Rashid Md. Zabid Hj
Published: January 2018

Purpose

This paper aims to derive determinants of loan loss provisions (LLPs) of commercial banks in Malaysia.

Design/methodology/approach

A single-stage panel data analysis multiple regression model that contains a mixture of quantitative and qualitative elements is used. The LLPs is a dependent variable or regressor, and non-performing loan (NPL), interest income, net profit, loans and advances and gross domestic product (GDP) are the independent variables or regressor/explanatory variables. The moderating variable is “credit risk management” (CRM) and the intervening variable is “relevance and faithful representation”.

Findings

This paper suggests in LLPs, NPLs, interest income, loans and advances, net profit and GDP, as well as the moderating effect of CRM and the intervening effect of relevance and faithful representation, are determinants of the LLPs. The moderating variable CRM strengthens the relationship between the independent variables and the dependent variable. The intervening variable “relevance and faithful representation” brings about a more accurate reporting on the levels of the LLPs.

Practical implications

The association of the factors is investigated further to detect possible effect of multicollinearity and research to better understand how banks manage their risk as the current investigation is limited to banks in Malaysia.

Social implications

Loan loss provisioning issues of commercial banks in Malaysia are challenges for both regulators and the banking industry owing to the implementation of several new measures, the convergence with internationally accepted accounting standards and differences in loan grading and applications of different loan loss provisioning standards. Because of these challenges, Bank Negara Malaysia (the Central Bank of Malaysia) has tightened its supervision of commercial banks to ensure that banks are sufficiently and adequately provisioned. The banking sector plays a significant role, and it is important that it is resilient in the face of potential sources of systemic risk. And, like in other major ASEAN economies, the Malaysian’s financial system remains largely bank-dominated.

Originality/value

This study discovers whether Malaysian banks are sufficiently provisioned for the regional financial integration under the ASEAN Capital Markets Forum (ACMF) by the end of 2015, where several initiates have been initiated, including the harmonization of standards to encourage greater intra-regional investment flows and transactions and continued provisions of the much needed funds by the region’s private sectors.
Do environmental-related disclosures help enhance investment recommendations?
Authors: Al-Shaer Habiba
Published: January 2018

Purpose

Using a sample of UK FTSE 350 companies continuously listed in the period 2007-2011, this paper aims to investigate the impact of the quality and quantity of corporate environmental disclosure on analysts’ recommendations.

Design/methodology/approach

The study adopted a method based on that developed by Beck et al. (2010). The “CONI” approach measures information diversity, content and volume. It involves dual qualitative and quantitative measurement, which is suitable for the purpose of this paper.

Findings

The findings suggest that the quality of environmental disclosure is associated with more favourable buy recommendations. Mere volume of disclosure is insufficient for effective signalling about environmental strategies. Further tests show that only discretionary quality disclosure that is influenced by managerial intervention receives optimistic recommendation, suggesting that analysts are more likely to give better recommendation when managers have a higher level of discretion in their disclosures.

Originality/value

This paper contributes to the academic literature by empirically examining the association between sell-side analyst recommendations on both innate and discretionary components of environmental disclosures (quality and volume) within the UK context. This is a significant extension of the existing literature, which has focused on the related association between analyst recommendations and corporate social responsibility, mainly measured by corporate social responsibility ratings or a dummy variable reflecting the existence of supplementary corporate social responsibility reports in different international setting. The topic is of interest to contemporary accounting scholars and responds to calls for more research into how analysts use nonfinancial data such as environmental data in making recommendations.
Information content of IFRS versus GAAP financial statements
Authors: Ricketts Robert C. , Riley Mark E. , Shortridge Rebecca Toppe
Published: January 2018

Purpose

This study aims to determine whether financial statement users suffered a significant loss of information when, in November 2007, the SEC dropped the requirement for foreign private issuers using International Financial Reporting Standards (“IFRS firms”) to reconcile their financial statements to US generally accepted accounting principles (GAAP).

Design/methodology/approach

The study investigates whether analyst forecast errors and forecast dispersion increased for IFRS firms to a greater extent than for US GAAP firms after the Securities and Exchange Commission (SEC) dropped the reconciliation requirement. Using a treatment group comprised of IFRS firms and a matched sample of US GAAP firms, this study uses regression analyses to compare forecast errors and dispersion for the last fiscal year the reconciliation was available and the first fiscal year during which the reconciliation was unavailable to analysts.

Findings

The study finds evidence that forecast errors for IFRS firms exhibited no systematic change after the reconciliation was no longer available for analysts covering those firms. Thus, it does not appear that dropping the reconciliation requirement was associated with a change in forecast accuracy. However, the study does find evidence of increased dispersion in the IFRS firms’ forecasts relative to their US GAAP counterparts after the reconciliation requirement was dropped.

Practical implications

These findings have implications for evaluating the Securities and Exchange Commission’s 2007 decision to eliminate the reconciliation for IFRS firms. Specifically, the Securities and Exchange Commission’s decision does not appear to have significantly altered analysts’ information environments.

Originality/value

This paper contributes to the understanding of how a group of sophisticated financial statement users adapt to different sets of accounting standards.
Cultural values and students’ intentions of choosing accounting career
Authors: Dalci İlhan , Özyapici Hasan
Published: January 2018

Purpose

This paper aims to explore whether cultural values identified by Hofstede (1980) are relevant with respect to the relationship between career drivers and students’ intentions of pursuing a career in accounting.

Design/methodology/approach

A total of 266 Turkish, East African, West African, Iranian and Arabic business-related students studying at Eastern Mediterranean University in North Cyprus have participated in this study. To test the hypotheses, a t-statistic at the univariate level and a discriminant analysis at the multivariate level have been performed.

Findings

The results reveal that collectivism and/or large power distance are associated with the statistically significant relationship between parental and peers’ influence and students’ intentions of choosing an accounting career. The results further demonstrate that collectivism and/or strong uncertainty avoidance is/are relevant to insignificant relationship between beliefs factors and students’ career aspirations into accounting profession.

Research limitations/implications

The main implication derived from this study states that the accounting educators and professional accounting firms should mostly target parents and convince them of the positive aspects of accounting study and profession to attract more students from cultures characterized by collectivism and large power distance. Parallel to this, the results suggest that universities and professional accounting firms should use their current students to attract more students into their accounting-related programs.

Practical implications

Given evidence that cost of education is an important issue for the students opting to pursue a career in accounting, educators could attract more students into their accounting programs by providing scholarships to bright students intending to study accounting. They could also increase attractiveness by offering reductions in tuition fees to the students for obtaining good grades in accounting courses.

Originality/value

This study is unique in the sense that it takes a new step to investigate the influence of career-choice factors by using multiple dimensions of cultural values. In addition, this could be the first study exploring the factors that may influence decision of the students studying in North Cyprus in choosing accounting career.
Corporate CAPEX and market capitalization of firms on Malawi stock exchange: an empirical study
Authors: Majanga Byson Beracah
Published: January 2018

Purpose

Market capitalization of firms reflects the current value of a firm and provides a reasonable basis on mergers and acquisition bargains. Determinants of a firm’s increasing or decreasing market capitalization are multi-faceted, hence the study. The paper is about a historical study of the responsiveness of common share prices of some listed industrial companies to the firms’ investments in capital expenditure. This study aims to discuss the impact of capital expenditure on a firm’s market capitalization, with a focus on companies listed on the Malawi stock exchange (MSE).

Design/methodology/approach

The study reviews data collected from published annual reports for the years from 2007 to 2015. The variations in capital expenditure (CAPEX) which are termed “increase” or “decrease” were studied to establish their association with variations in stock prices before the increase or decrease, and after the increase or decrease. As stock price changes are caused by other determinants, the variables of return on capital employed (ROCE), net profit margin (NPM), asset turnover (ATO) and earnings retention ratio (ERT) were analyzed, and a respective correlation test was done against CAPEX movement over the years through panel data analysis and regression analysis to establish the correlation between the variables using XLSTAT.

Findings

At 95 per cent confidence level, CAPEX correlates with ROCE and NPM at 0.373 and 0.249 coefficients, respectively, and negatively with ERT at 6.45e-2. With tests favoring a positive relationship between elements of profitability and stock price, the study finds that there is a positive relationship between a firm’s CAPEXs and its future stock prices.

Research limitations/implications

The firm’s commitment to CAPEX has a positive impact on its stock price on the stock exchange. These findings, however, need to be interpreted with caution as the data reviewed excluded that from financial institutions, the inclusion of which may affect the outcome, and that the data are derived from a small and young stock market which may be lacking in its efficiency compared to the old and big ones the world over.

Originality/value

The study was undertaken based on the study of listed companies on the Malawi Stock Exchange, and the results may or may not reflect the reality on the ground in other stock exchanges.
Does corporate social responsibility reporting enhance shareholders’ value?
Authors: Rashid Afzalur
Published: January 2018

Purpose

This study aims to examine whether corporate social responsibility (CSR) and relevant reporting enhances firms’ economic performance among the listed firms in Bangladesh.

Design/methodology/approach

This study uses a content analysis to examine specific CSR-related attributes from 115 non-financial publicly listed firms in Bangladesh. Firm CSR reporting is evaluated against accounting and market performance measures, with a simultaneous equation approach used to control the potential endogeneity problem.

Findings

This study finds that CSR reporting significantly influences firm performance under both performance measures, although a firm’s economic performance does not influence CSR reporting.

Research limitations/implications

This study is subject to some limitations, such as the subjectivity or judgement associated in the coding process.

Practical implications

The findings imply that although CSR reporting by firms in Bangladesh is discretionary in nature, the ones that report add value to their firm.

Originality/value

This study contributes to the literature on the practices of CSR reporting in the context of the developing countries.
Development of an instrument to measure organisational culture in community pharmacies in Great Britain
Authors: Marques Iuri , Willis Sarah Caroline , Schafheutle Ellen Ingrid , Hassell Karen
Published: January 2018

Purpose

Organisational culture (OC) shapes individuals’ perceptions and experiences of work. However, no instrument capable of measuring specific aspects of OC in community pharmacy exists. The purpose of this paper is to report the development and validation of an instrument to measure OC in community pharmacy in Great Britain (GB), and conduct a preliminary analysis of data collected using it.

Design/methodology/approach

Instrument development comprised three stages: Stage I: 12 qualitative interviews and relevant literature informed instrument design; Stage II: 30 cognitive interviews assessed content validity; and Stage III: a cross-sectional survey mailed to 1,000 community pharmacists in GB, with factor analysis for instrument validation. Statistical analysis investigated how community pharmacists perceived OC in their place of work.

Findings

Factor analysis produced an instrument containing 60 items across five OC dimensions – business and work configuration, social relationships, personal and professional development, skills utilisation, and environment and structures. Internal reliability for the dimensions was high (0.84 to 0.95); item-total correlations were adequate (r=0.46 to r=0.76). Based on 209 responses, analysis suggests different OCs in community pharmacy, with some community pharmacists viewing the environment in which they worked as having a higher frequency of aspects related to patient contact and safety than others. Since these aspects are important for providing high healthcare standards, it is likely that differences in OC may be linked to different healthcare outcomes.

Originality/value

This newly developed and validated instrument to measure OC in community pharmacy can be used to benchmark existing OC across different pharmacies and design interventions for triggering change to improve outcomes for community pharmacists and patients.
The effects of unilateral Swedish massage on the neural activities measured by quantitative electroencephalography (EEG)
Authors: Kaewcum Nattakarn , Siripornpanich Vorasith
Published: January 2018

Purpose

It is generally accepted that massage can provide a lot of benefits to human health, especially for the brain functions. Little is known about the effect of unilateral massage on the brain activities. Nowadays, Swedish massage is a modern massage technique that is popular in both treatment and research fields. The purpose of this paper is to investigate the effect of unilateral Swedish massage on brain activities with electroencephalography (EEG) recording.

Design/methodology/approach

In total, 18 healthy adult participants (5 men, 13 women) aged between 22 and 36 years were massaged over one side of arm, forearm, hand, neck and face. Then the same procedures were repeated to another side of the body. EEG was recorded before (baseline) and during each massage condition. The absolute power of four common brain waves consisting of δ (0.5-4 Hz), θ (4-8 Hz), α (8-13 Hz), and β activities (13-30 Hz) from the quantitative EEG analysis between baseline and each massage condition were used to compare with the paired t-test.

Findings

The study found the reduction of δ and θ powers over bilateral frontal, fronto-central, and central areas. The increments of α power over the similar brain areas were also observed. These findings indicated the generalized effect of unilateral Swedish massage for inducing relaxation. Moreover, the significant reduction of β power was also found over right central area when left-arm massage was applied. This finding revealed the initial inhibitory effect of Swedish massage over right somatosensory cortex that received sensory stimulation through massage from left side of the body.

Originality/value

Unilateral Swedish massage induced the inhibitory effect at the contralateral somatosensory cortex and then produced the generalized effect which is compatible with relaxation.
Professional identity and shared decision making among psychiatry residents: designing a brief teaching module
Authors: Bentley Kia J. , Cummings Cory R. , Casey Rachel C. , Kogut Christopher P.
Published: January 2018

Purpose

The purpose of this paper is to increase awareness of shared decision making, the initial aim of the study was to understand how psychiatrists-in-training defined themselves as unique among physicians with an eye on how professional identity might shape approach to care. The second aim was to use those definitions and descriptions related to professional identity and tailor a brief training module to promote awareness of the shared decision making model.

Design/methodology/approach

The authors do this by first conducting focus groups to ascertain how psychiatric residents characterize their professional identity and unique disciplinary characteristics. The authors then designed a brief training session that exploits the relationship between how they define themselves as physicians and how they approach clinical decision making with patients.

Findings

Three major themes that emerged from the focus group data: the central role of societal and treatment contexts in shaping their professional identity and approaches to care, a professional identity characterized by a great sense of pride, and a strong commitment to systematic decision-making processes in practice. While the assessment of the training module is preliminary and lacks rigor for any generalizability or statements of causality, responses likely affirm the training tailored around professional identity as a possible vehicle for effective exposure to the concept of shared decision making and served as a useful avenue for self-reflection about needed changes to more fully embrace the practice.

Research limitations/implications

More inquiry may be needed into the association between trust, relationship longevity and power and paternalism, as a way to bring greater insight into the adoption of shared decision making. Future research will have to investigate whether or not including identity-related content is empirically connected to successful training on shared decision making. Likewise, future research should also look at the reciprocal impact of effectively using shared decision making on the affirmation of professional identity among psychiatrists, and indeed all who embrace patient-centered care.

Originality/value

This is the one of the first papers to investigate issues of professional identity among psychiatry residents, and also among the first papers to consider the relationship between professional identity and use of shared decision making.
Psychiatrists’ views on recovery colleges
Authors: Collins Rachael , Shakespeare Tom , Firth Lucy
Published: January 2018

Purpose

The purpose of this paper is to provide insights into the views and attitudes that psychiatrists have about recovery colleges (RCs).

Design/methodology/approach

Semi-structured interviews were conducted with ten psychiatrists from the Norfolk and Suffolk Foundation Trust.

Findings

Psychiatrists had a strong concept of the RC model, and were broadly positive about it, recognising many benefits. Various challenges were also acknowledged including how the RC model interacts with the medical model.

Originality/value

This is the first known study to explore solely the psychiatrists’ views of RCs, a group who are likely to be particularly influential within services. The sample was relatively unexposed to RCs, enabling insight into how the RC is perceived by those outside of its functioning as well as the state of wider organisational support, which is important for the success of RCs.
A deliberative study into the impact of integration on mental health social work in England: merely a dialogue or activism?
Authors: Vicary Sarah Anne Oakley , Bailey John
Published: January 2018

Purpose

The purpose of this paper is twofold. First, to examine the impact on mental health social work of integrated care; and second, to explore the effectiveness of the use of deliberative research, a methodology which is new to mental health social work research.

Design/methodology/approach

Developed to enable examination of policy, deliberative research is underpinned by a desire to permit choice and change brought about through an iterative dialogue. This communication is based on informed and respectful equality between policy makers or implementers and those subject to that implementation. In order to achieve this equality, participation in debate by participants is viewed as essential, including as part of the process, participants becoming better informed about the phenomenon in question.

Findings

The findings show that effective mental health social work underpins successful integrated care which, in turn, is viewed as relevant. In addition, people who access services identified that mental health social workers are well positioned as facilitators and explainers in integrated care. The issue to be further explored by research, therefore, is not whether services should be delivered separately or in an integrated way, but how to keep improving and developing integrated care and especially the impact of ongoing power differentials.

Research limitations/implications

The use of deliberative research worked reasonably well as an underpinning methodology for this study in that it sought to achieve the opinions of the public, in this instance consumers who provided or accessed mental health social work. The ethical need to ensure no harm came to this particular group meant that their opinions were not debated with the whole. This limitation to iterative dialogue is undoubtedly a consideration when undertaking deliberative research on such populations. This study offered just this, a one-off event, as in reality the commitment from participants to attend more than this one session would have been prohibitive.

Practical implications

The test, practically, comes with the events for data collection. This is not just the debate as to whether these, as one-off events, bring about agreement and not deliberation, but also whether researchers can, with a group that has particular needs, effectively integrate them into the deliberation. Given that it is an ethical priority to ensure that the participants are not harmed, this is not always going to be possible where the “public” includes those who may be vulnerable.

Originality/value

Deliberative research methodology is a new approach in mental health social work research. The influential finding is activism: people who access services recognise and suggest a challenge to the normative power differential in integrated care, as embodied in mental health social workers, and it is this aspect that warrants further investigation.