bluuebunny/crossref_metadata_2025 huggingface dataset:
Seizures in adults and children
Authors: Morris John G. , Grattan-Smith Padraic J. , Bleasel Andrew
Published: August 2016

This is a chapter on Seizures in adults and children from the Epilepsy section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Neonatal seizures
Authors: Morris John G. , Grattan-Smith Padraic J. , Bleasel Andrew
Published: August 2016

This is a chapter on Neonatal seizures from the Epilepsy section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Introduction to reflexes
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Introduction to reflexes from the Reflexes section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Hyperreflexia
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Hyperreflexia from the Reflexes section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Introduction to gait
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Introduction to gait from the Gait section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Gait in focal dystonia
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Gait in focal dystonia from the Gait section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Hemiparetic gait
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Hemiparetic gait from the Gait section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
High stepping gait
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on High stepping gait from the Gait section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Spastic gait
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Spastic gait from the Gait section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Frontal gait disorder
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Frontal gait disorder from the Gait section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Dystonic and dyskinetic parkinsonian gaits
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Dystonic and dyskinetic parkinsonian gaits from the Gait section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Simian gait
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Simian gait from the Gait section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Childhood variants of gait
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Childhood variants of gait from the Gait section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Toe walking
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Toe walking from the Gait section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Psychogenic gait
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Psychogenic gait from the Gait section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Introduction to cerebellar disorders
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Introduction to cerebellar disorders from the Cerebellar Disorders section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
UMN facial weakness
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on UMN facial weakness from the Upper Motor Neuron disorders section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Spastic ataxic gait
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Spastic ataxic gait from the Upper Motor Neuron disorders section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Babinski response
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Babinski response from the Upper Motor Neuron disorders section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Hyperreflexia
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Hyperreflexia from the Upper Motor Neuron disorders section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Introduction to lower motor neuron / muscle disorders
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Introduction to lower motor neuron / muscle disorders from the Lower Motor Neuron / Muscle disorders section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Neuromuscular junction disorders
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Neuromuscular junction disorders from the Lower Motor Neuron / Muscle disorders section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Myotonia
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Myotonia from the Lower Motor Neuron / Muscle disorders section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Tick paralysis
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Tick paralysis from the Lower Motor Neuron / Muscle disorders section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Faces
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Faces from the Faces section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Introduction to psychogenic disorders
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Introduction to psychogenic disorders from the Psychogenic Disorders section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Psychogenic gait
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Psychogenic gait from the Psychogenic Disorders section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Psychogenic jerks
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Psychogenic jerks from the Psychogenic Disorders section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Psychogenic dystonia
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Psychogenic dystonia from the Psychogenic Disorders section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Psychogenic seizures
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Psychogenic seizures from the Psychogenic Disorders section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Psychogenic disorders affecting the eyes
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Psychogenic disorders affecting the eyes from the Psychogenic Disorders section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Swollen uvula
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Swollen uvula from the Miscellaneous signs section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Tongue disorders
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Tongue disorders from the Miscellaneous signs section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Myoedema
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Myoedema from the Miscellaneous signs section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Movement disorder of ovarian teratoma
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Movement disorder of ovarian teratoma from the Miscellaneous signs section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Parry-Romberg syndrome
Authors: Morris John G. , Grattan-Smith Padraic J.
Published: August 2016

This is a chapter on Parry-Romberg syndrome from the Miscellaneous signs section of A Manual of Neurological Signs. Most of the chapters contain a description of the sign, associated signs, and cases, supported by clinical videos and figures.
Intrinsic functional connectivity resembles cortical architecture at various levels of isoflurane anesthesia
Authors: Fischer Felix , Pieper Florian , Galindo-Leon Edgar , Engler Gerhard , Hilgetag Claus C. , Engel Andreas K.
Published: August 2016

Cortical activity patterns change in different depths of general anesthesia. Here we investigate the associated network level changes of functional connectivity. We recorded ongoing electrocorticographic (ECoG) activity from the ferret temporo-parieto-occipital cortex under various levels of isoflurane and determined the functional connectivity by computing amplitude envelope correlations. Through hierarchical clustering, we derived typical connectivity patterns corresponding to light, intermediate and deep anesthesia. Generally, amplitude correlation strength increased strongly with depth of anesthesia across all cortical areas and frequency bands. This was accompanied by the emergence of burstsuppression activity in the ECoG signal and a change of the spectrum of the amplitude envelope. Normalizing the functional connectivity patterns showed that the topographical structure remained similar across depths of anesthesia, resembling the functional association of the underlying cortical areas. Thus, while strength and temporal properties of amplitude co-modulation vary depending on the activity of local neural circuits, their network-level interaction pattern is presumably most strongly determined by the underlying structural connectivity.
Cholesterol activates the G-protein coupled receptor Smoothened to promote morphogenetic signaling
Authors: Luchetti Giovanni , Sircar Ria , Kong Jennifer H. , Nachtergaele Sigrid , Sagner Andreas , Byrne Eamon F. X. , Covey Douglas F. , Siebold Christian , Rohatgi Rajat
Published: August 2016

Cholesterol is necessary for the function of many G-protein coupled receptors (GPCRs). We find that cholesterol is not just necessary but also sufficient to activate signaling by the Hedgehog (Hh) pathway, a prominent cell-cell communication system in development. Cholesterol influences Hh signaling by directly activating Smoothened (SMO), an orphan GPCR that transmits the Hh signal across the membrane in all animals. Unlike most GPCRs, which are regulated by cholesterol through their heptahelical transmembrane domains, SMO is activated by cholesterol through its extracellular cysteine-rich domain (CRD). Residues shown to mediate cholesterol binding to the CRD in a recent structural analysis also dictate SMO activation, both in response to cholesterol and to native Hh ligands. Our results show that cholesterol can initiate signaling from the cell surface by engaging the extracellular domain of a GPCR and suggest that SMO activity may be regulated by local changes in cholesterol abundance or accessibility.
Genome-wide Prediction of microRNAs in Zika virus Genomes Reveals Possible Interactions with Human Genes Involved in the Nervous System Development
Authors: Cristina Juan , Echeverría Natalia , Gambaro Fabiana , Fajardo Alvaro , Moreno Pilar
Published: August 2016

Zika virus (ZIKV) is a member of the familyFlaviviridae. In 2015, ZIKV triggered a large epidemic in Brazil and spread across Latin America. In November of that year, the Brazilian Ministry of Health reported a 20-fold increase in cases of neonatal microcephaly, which corresponds geographically and temporally to the ZIKV outbreak. ZIKV was isolated from the brain tissue of a fetus diagnosed with microcephaly, and recent studies in mice models revealed that ZIKV infection may cause brain defects by influencing brain cell developments. Unfortunately, the mechanisms by which ZIKV alters neurophysiological development remain unknown. MicroRNAs (miRNAs) are small noncoding RNAs that regulate post-transcriptional gene expression by translational repression. In order to gain insight into the possible role of ZIKV-mediated miRNA signaling dysfunction in brain-tissue development, we computationally predicted new miRNAs encoded by the ZIKV genome and their effective hybridization with transcripts from human genes previously shown to be involved in microcephalia. The results of these studies suggest a possible role of these miRNAs on the expression of human genes associated with this disease. Besides, a new ZIKV miRNA was predicted in the 3’stem loop (3’ SL) of the 3’untranslated region (3’UTR) of the ZIKV genome, suggesting the role of the 3’UTR of flaviviruses as a source of miRNAs.
Elevated serum adenosine deaminase levels in neuroleptic-naïve patients with recent-onset schizophrenia
Authors: Sasidharan Arun , Kumar Sunil , John John P , Philip Mariamma , Subramanian Sarada , Jain Sanjeev , Kutty Bindu M
Published: August 2016

Schizophrenia is characterized by pathophysiological alterations of multiple neurotransmitter systems such as dopaminergic, glutamatergic, GABA-ergic and serotonergic pathways. Adenosine, a homeostatic neuromodulator that mediates signaling through multiple neurotransmitter pathways, is an emerging candidate neurobiological substrate of schizophrenia. The present study examined peripheral blood levels of adenosine deaminase, an adenosine metabolizing enzyme, in 16 neuroleptic-naive patients with recent-onset schizophrenia (mean age=25.59 years (range: 16-35)) and 18 age-matched healthy comparison subjects (mean age=25.17 years (range: 18-28)). Serum adenosine deaminase levels were assayed at two time points; before (7 p.m.) and after (7 a.m.) sleep. The adenosine deaminase levels were compared between groups and were correlated to positive and negative symptom severity measures. Adenosine deaminase levels were found to be higher at both evening (p=0.013) and morning (p<0.001) time points in our sample of patients with recent-onset schizophrenia who were never exposed to neuroleptic medications. Correlational analysis revealed evidence for a possible link between evening rise in adenosine deaminase and severity of auditory hallucinations (p=0.003) as well as morning rise in adenosine deaminase and severity of avolition-apathy in patients with schizophrenia (p=0.013). The results of the study provide strong support to the adenosine hypothesis of schizophrenia and highlight the potential utility of serum adenosine deaminase as a peripheral biomarker of schizophrenia.
Strigolactone regulates shoot development through a core signalling pathway
Authors: Bennett Tom , Liang Yueyang , Seale Madeleine , Ward Sally , Müller Dörte , Leyser Ottoline
Published: August 2016

Strigolactones are a recently identified class of hormone that regulate multiple aspects of plant development. The DWARF14 (D14) α/β fold protein has been identified as a strigolactone receptor, which can act through the SCFMAX2ubiquitin ligase, but the universality of this mechanism is not clear. Multiple proteins have been suggested as targets for strigolactone signalling, including both direct proteolytic targets of SCFMAX2, and downstream targets. However, the relevance and importance of these proteins to strigolactone signalling in many cases has not been fully established. Here we assess the contribution of these targets to strigolactone signalling in adult shoot developmental responses. We find that all examined strigolactone responses are regulated by SCFMAX2and D14, and not by other D14-like proteins. We further show that all examined strigolactone responses likely depend on degradation of SMXL proteins in the SMXL6 clade, and not on other proposed proteolytic targets. Taken together, our results suggest that in the adult shoot, the dominant mode of strigolactone signalling is D14-initiated, MAX2-mediated degradation of SMXL6-related proteins. We confirm that the BRANCHED1 transcription factor and the PIN-FORMED1 auxin efflux carrier are plausible downstream targets of this pathway in the regulation of shoot branching, and show that BRC1 likely acts in parallel to PIN1.

AUTHOR SUMMARY

Strigolactones are a recently discovered family plant hormones with diverse roles in development, most strikingly in the regulation shoot branching. Our understanding of the mechanism(s) by which plants perceive and respond to strigolactones is growing rapidly. It is likely that the strigolactone signaling pathway has evolved by duplication and diversification of specific components of a pre-existing pathway, involved in perception and response to an as yet unknown hormone. Several of these components have been identified and several new candidate components have been implicated in the pathway. We have adopted a genetic approach to assess systematically the contributions of all these players to strigolactone signaling in the shoot. We exclude some of the candidate proteins from involvement in strigolactone-mediated shoot branching control and define a core pathway for strigolactone action in the shoot. We provide evidence that downstream of this core, the strigolactone signaling pathway branches, with different effectors mediating different shoot responses.
Mandatory management forecasts, forecast revisions, and abnormal accruals
Authors: Yamada Akihiro
Published: August 2016

Purpose

Current systems of regulation in Japan require that listed firms disclose earnings forecasts for the coming fiscal year. The Japanese Business Federation is contesting this requirement, requesting that mandatory forecast disclosures be abolished. The purpose of this paper is to investigate the relationships between accruals and initial management earnings forecast errors (MFERR), and between accruals and forecast revisions. Further, the study offers a preliminary discussion of the economic costs of mandatory earnings forecasting, with a specific focus on firms operating under conditions of uncertainty or facing difficulty in analyzing economic information.

Design/methodology/approach

To investigate the relationship between accruals and management forecast errors (revisions), multiple regression models were designed using data covering the period between 2003 and 2013, pertaining to listed Japanese firms. A model developed by Dechow and Dichev (2002) was applied to estimate normal and abnormal accruals.

Findings

The author found a positive relationship between accruals and initial MFERR, and a negative relationship between accruals and forecast revisions. Further, the relationship between accruals and management forecast errors (revisions) is more pronounced among firms operating in uncertain business environments or facing difficulty in analyzing economic information.

Originality/value

The study provides an important analysis of abnormal working capital accruals in relation to both initial MFERR and forecast revisions. While total accruals or working capital accruals have been documented in prior studies in this regard, abnormal accruals have not. Furthermore, this study offers a preliminary discussion of the economic costs associated with earnings forecasting under conditions of mandatory disclosure. The economic impact of forecasting has not previously been addressed under either mandatory or voluntary conditions.
Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives
Authors: Muhammadi Abdul Haris , Ahmed Zahir , Habib Ahsan
Published: August 2016

Purpose

The purpose of this paper is to examine the challenges faced by Indonesian tax auditors in auditing multinational transfer prices of intangible assets. This study then explores the suitability of mechanisms currently used by Indonesian tax auditors to ensure appropriate tax audit adjustments.

Design/methodology/approach

The authors use a qualitative research method involving semi-structured and open-ended interviews with the tax auditors in Indonesia. The authors also include some Indonesia court decisions pertinent to the research question above.

Findings

Findings indicate that Indonesian tax auditors face a number of difficulties during the audit of transfer pricing cases derived from intangible property, including a lack of transparency in taxpayers’ bookkeeping; limited taxpayer cooperation in providing data and documents; transfer pricing regulations; and problems related to organization and human resources. The study also finds that Indonesian tax auditors and tax officials handle transfer pricing cases by using a legal basis as reference and by performing a number of activities, including among others, comparable analysis.

Originality/value

The findings of this study should assist policy makers to improve the quality of transfer pricing audit. Also, tax auditors and account representatives who do not have enough experience in auditing transfer pricing cases derived from intangible property rights might use the outcomes of this study as a guide for dealing with those cases.
IFRS adoption and auditing: a review
Authors: Khlif Hichem , Achek Imen
Published: August 2016

Purpose

The purpose of this paper is to review the empirical research literature dealing with International Financial Reporting Standards (IFRS) and auditing. The authors identify four main topics related to the effect of IFRS adoption on audit fees, audit market and audit report lag and the influence of auditor choice on IFRS compliance.

Design/methodology/approach

For each reviewed stream of research, the authors present its theoretical underpinning and summarize its main results.

Findings

Based on 26 empirical studies, the review reveals four main findings. First, IFRS adoption is associated with increased audit fees. Second, IFRS adoption has had an effect on audit market through auditor choice, audit switching and audit market concentration. Third, IFRS adoption has increased audit report lag. Finally, the authors document that audit quality, as proxied by auditor type, may play an important role in enforcing the compliance with IFRS.

Practical implications

For regulators the review highlights that IFRS adoption is associated with several effects dealing with audit cost (audit fees), audit efficiency (audit report lag) and may benefit audit firms with international affiliation compared to local ones and this may inform regulators in settings that plan to adopt IFRS in the future.

Originality/value

This literature review represents a historical record and an introduction for researchers who aim to investigate this topic in the future since the authors provide specific guidance for future research avenues for these reviewed strands of research and other unexplored topics related to auditing and IFRS.
Re-integrating values, mind of Mao and selected papers
Authors: Foo Check Teck , Fang Fang
Published: August 2016

Purpose

The purpose of this paper is to elaborate a unique approach to researching into the mind of Mao and, at the same time, review of papers in this issue of Chinese Management Studies. Through this paper, the editor hopes to communicate the three simple yet important criteria that should feature in the selection of future papers.

Design/methodology/approach

Values of scholarly community as embodied within the 1,040-year-old Yuelu Academy are first introduced as translated by the joint efforts of the authors. The relevance of such cultural values for modern scholars is then discussed. This is followed by the author highlighting the unique research opportunity (documentary study and analysis) as offered by the Shaoshan Mao Memorial Museum. Perhaps it is possible to get a hint of the thinking of Mao Zedong. Finally, consistent with the earlier two review papers, a bird-eye view of key findings is given of the nine selected papers, namely, on politics, state-owned enterprises, team, socialism, planning, human resource management, leadership, competition and knowledge.

Findings

Clearly the modern scholarly community will benefit by imbibing the values of the Yuelu Academy with their strong emphasis on ethical behaviors, diligence and the deep pursuit of scholarly inquiry. Also, the Chinese, by documenting the writings of Mao Zedong (Shaoshan Museum), made him perhaps the most well-documented strategist for in-depth research. From the latest review of manuscripts, authors have yet to incorporate Chinese cultural, historical and social background as an integral part of their papers.

Originality/value

This paper calls for scholars to try to reintegrate Chinese cultural values back into research on Chinese management. Professor Warner Malcolm, Cambridge University, a contributing author wrote to the journal saying in essence: “[…] Chinese management is […] deeply rooted in Chinese cultural norms […]” Hopefully more of the submissions will begin to reflect such an orientation.
Do SOEs outperform private enterprises in CSR? Evidence from China
Authors: Zheng Haidong , Zhang Yue
Published: August 2016

Purpose

The purpose of this paper is to explore the relationship between firm size, the nature of ownership and corporate social responsibility (CSR) performance in China and to figure out the reason that state-owned enterprises (SOEs) usually perform better in CSR activities than private enterprises.

Design/methodology/approach

The authors conducted two studies of CSR in China. In the first study, the authors developed and assessed a CSR measure; second study was to investigate the difference of CSR behavioral performance between SOEs and private enterprises.

Findings

The authors found that the differences in CSR performances between SOEs and private enterprises were not caused by the nature of ownership as most Chinese scholars used to believe. Actually, the differences came from the differences of firm size, which had been ignored in prior studies on factors influencing CSR performance. The size of SOEs is usually much larger than private enterprises, and larger enterprises often perform better in the field of CSR. In a word, the size rather than the nature of ownership is the main reason that CSR performances of SOEs are better than private enterprises.

Originality/value

Though many papers in China suggested that SOEs performed much better than private enterprises in CSR activities, the authors proved that this belief was a misunderstanding. It was found that SOEs were usually larger than private enterprises, which might have confused their efforts to find the real reason that SOEs and private enterprises perform differently in CSR. The authors also developed a measuring tool of CSR based on the Stakeholder Theory, which would be a new measurement tool for future studies, especially for emerging market economies and unlisted companies.
Competitive pressure and managerial decisions
Authors: Majeed Muhammad Ansar , Zhang Xian-zhi
Published: August 2016

Purpose

This study aims to examine the impact of product market competition (PMC) from existing rivals and potential market entrants on earnings quality (EQ) in China.

Design/methodology/approach

This study examines the impact of PMC on EQ by using the EQ measure of Kothari et al. (2005), and it uses measures for competition from existing and potential rivals. This study analyzed Chinese firms for the period of 2000-2014 and also examined the impact of International Financial Reporting Standards (IFRS) adoption and state ownership on the relationship between PMC and EQ.

Findings

This study found a positive relationship between PMC and EQ. It also documents that competition from existing rivals does not improve EQ by reducing real activity manipulation, but competition from potential entrants does. The findings propose that market competition from existing rivals is a relevant factor for determining EQ before and after IFRS adoption, but competition from potential entrants improves EQ only after IFRS adoption. Moreover, the results suggest that market competition plays no role in improving the EQ of state-owned enterprises (SOEs).

Originality/value

The results support the argument that PMC acts as a governance mechanism and influences managerial decisions regarding financial reporting. Our study also helps to understand the impact of change in the regulatory regime, i.e. IFRS adoption, on the relationship between PMC and EQ. This study also helps demonstrate the impact of competition on management decisions with respect to the EQ of SOEs.
International tourism and the UNESCO category of intangible cultural heritage
Authors: Lopez-Guzman Tomas , Gonzalez Santa-Cruz Francisco
Published: August 2016

Purpose

The development of heritage tourism has experienced a great development in recent years, mostly centred in the cities that are World Heritage. This paper aims to present an analysis of the relationship between Intangible Cultural Heritage (ICH) declared by UNESCO and tourism development associated therewith.

Design/methodology/approach

The methodology used in this research consisted of a fieldwork to determine the socio-demographic profile and perceptions of foreign tourists participating in this intangible cultural event. Additionally, the features of this tourist destination are also analysed.

Findings

The main results of this research shows the high cultural level of tourist respondents, the significant economic level of travellers and the perceptions of heritage tourists in participation in the Festival.

Research limitations/implications

The expansion of this line of research is to include other ICH; this should contribute to the generalisation of the knowledge acquired in this subject.

Practical implications

The main practical implications are centred on better understanding of the key factors involved in the relation between intangible cultural heritage and tourism.

Social implications

This study highlights the features that a heritage tourist destination must have to create a sustainable tourism destination with a combination of culture and tourism.

Originality/value

Heritage, generally tangible cultural heritage, is used as a resource in the destinations. This paper analyses the relationship between intangible cultural heritage and tourism, an aspect little studied by the scientific literature.
Rebels against the system
Authors: Greany Toby , Waterhouse Joanne
Published: August 2016

Purpose

The purpose of this paper is to describe and analyse the development of school autonomy, school leadership and curriculum innovation in England over the past 40 years. It provides a baseline picture for the wider international study on school autonomy and curriculum innovation.

Design/methodology/approach

An initial literature review was undertaken, including policy document analysis. Interviews and observations were undertaken with participants on a pilot professional programme for school leaders seeking to develop their school curriculum.

Findings

While all schools in England have needed to adapt their curricula to reflect the new National Curriculum introduced from 2014, relatively few schools appear to have used this opportunity to design genuinely innovative curricula that respond to the changing needs of learners in the twenty-first century. This includes the academies and free schools – currently around one in four schools – which are not legally required to follow the National Curriculum. The authors posit that leadership agency by principals and their professional teams is more important than policy/legal freedoms for securing curriculum innovation. Such agency appears to depend on the capacity and confidence of leaders to shape an alternative and innovative curriculum in the face of structural constraints, in particular England’s sharp accountability system, effectively making these leaders “rebels against the system”.

Research limitations/implications

The empirical findings are preliminary and based on a small convenience sample.

Originality/value

Given England’s position as a relatively extreme example of high-autonomy-high-accountability quasi-market school reforms this paper provides valuable insights on school autonomy and curriculum innovation that can inform policy and practice more widely.
The association of recent incarceration and health outcomes among HIV-infected adults receiving care in the United States
Authors: Nasrullah Muazzam , Frazier Emma , Fagan Jennifer , Hardnett Felicia , Skarbinski Jacek
Published: August 2016

Purpose

The purpose of this paper is to describe factors associated with incarceration as well as the association between recent incarceration and HIV-related sexual risk behaviors, access to insurance, healthcare utilization (emergency department (ED) and hospital use), antiretroviral therapy (ART) prescription, and viral suppression.

Design/methodology/approach

Using 2009-2010 data from a cross-sectional, nationally representative three-stage sample of HIV-infected adults receiving care in the USA, the authors assessed the demographic characteristics, healthcare utilization, and clinical outcomes of HIV-infected persons who had been recently incarcerated (detention for>24 hours in the past year) using bivariate analyses. The authors used multivariable logistic regression to examine associations of recent incarceration with insurance status as well as clinical and behavioral outcomes.

Findings

An estimated 22,949 (95 percent confidence interval (CI) 19,062-26,836) or 5.4 percent (CI: 4.7-6.1) of all HIV-infected persons receiving care were recently incarcerated. Factors associated with recent incarceration were age <50 years, being a smoker, having high school diploma or less, being homeless, income at or below the poverty guidelines, having a geometric mean of CD4 count <500 cells/μL, and using drugs in the past 12 months. Results from multivariable modeling indicated that incarcerated persons were more likely to use ED services, and to have been hospitalized, and less likely to have achieved viral suppression.

Originality/value

Recent incarceration independently predicted worse health outcomes and greater use of emergency services among HIV-infected adults currently in HIV care. Options to improve the HIV continuum of care, including pre-enrollment for healthcare coverage and discharge planning, may lead to better health outcomes for HIV-infected inmates post-release.
Probation’s role in offender mental health
Authors: Sirdifield Coral , Owen Sara
Published: August 2016

Purpose

The purpose of this paper is to examine how the role in offender mental health for the probation service described in policy translates into practice through exploring staff and offenders’ perceptions of this role in one probation trust. In particular, to examine barriers to staff performing their role and ways of overcoming them.

Design/methodology/approach

Qualitative secondary analysis of data from semi-structured interviews with a purposive sample of 11 probation staff and nine offenders using the constant comparative method.

Findings

Both staff and offenders defined probation’s role as identifying and monitoring mental illness amongst offenders, facilitating access to and monitoring offenders’ engagement with health services, and managing risk. Barriers to fulfilling this role included limited training, a lack of formal referral procedures/pathways between probation and health agencies, difficulties in obtaining and administering mental health treatment requirements, problems with inter-agency communication, and gaps in service provision for those with dual diagnosis and personality disorder. Strategies for improvement include improved training, developing a specialist role in probation and formalising partnership arrangements.

Research limitations/implications

Further research is required to explore the transferability of these findings, particularly in the light of the recent probation reforms.

Originality/value

This is the first paper to explore how staff and offenders perceive probation’s role in offender mental health in comparison with the role set out in policy.
Cost efficiency of SDN-enabled service function chaining
Authors: Zhang Nan , Hämmäinen Heikki , Flinck Hannu
Published: August 2016

Purpose

This paper models the cost efficiency of service function chaining (SFC) in software-defined LTE networks and compares it with traditional LTE networks.

Design/methodology/approach

Both the capital expenditure (CAPEX) and operational expenditure (OPEX) of the SFC are quantified using an average Finnish mobile network in 2015 as a reference. The modeling inputs are gathered through semi-structured interviews with Finnish mobile network operators (MNO) and network infrastructure vendors operating in the Finnish market.

Findings

The modeling shows that software-defined networking (SDN) can reduce SFC-related CAPEX and OPEX significantly for an average Finnish MNO in 2015. The analysis on different types of MNOs implies that a MNO without deep packet inspection sees the biggest cost savings compared to other MNO types.

Practical implications

Service function investments typically amount to 5-20 per cent of the overall MNO network investments, and savings in SFC may impact highly on the cost structure of a MNO. In addition, SFC acts as both a business interface, which connects the local MNOs with global internet service providers, and as a technical interface, where the 3GPP and IETF standards meet. Thus, the cost efficient operation of SFC may bring competitive advantages to the MNO.

Originality/value

The results show solid basis of network-related cost savings in SFC and contributes to MNOs making cost conscious investment decisions. In addition, the results act as a baseline scenario for further studies that combine SDN with virtualization to re-optimize network service functions.
Assessing the sustainable nature of housing-related taxation receipts: the case of Ireland
Authors: Smyth Diarmaid Addison , McQuinn Kieran
Published: August 2016

Purpose

The Irish fiscal position was significantly affected by the recent financial crisis. Budgetary surpluses quickly gave way to significant deficits post 2007, culminating into a lengthy excessive deficit procedure and entry into a formal EU/IMF assistance programme in 2010. Much of the deterioration in the public finances was caused by a sharp decline in property-related taxes because the Irish housing market rapidly contracted. In this paper, the authors quantify the extent to which disequilibria in the housing market can affect the tax take, finding significant implications over an extended period.

Design/methodology/approach

The authors attempt to quantify the extent of housing-related tax windfall gains and losses in Ireland over a 30-year period as a result of disequilibrium in the housing market. This involves a three-step modelling approach where we relate property-dependent taxes to the housing market while estimating equilibrium in the latter before solving for the tax take consistent with that equilibrium. In so doing, the authors find that the fiscal position compatible with equilibrium in the housing market has at times diverged greatly from actual outturns.

Findings

This paper confirms the significant role played by the housing market in influencing both the tax-take and the overall fiscal position. The authors find that there have been a number of instances where excesses in the housing market have spilled over into fiscal aggregates, notably in the housing bubble period between 2003 and 2008. However, with the on-going adjustments in the housing market, it would appear that prices and volumes have overcorrected in recent years. Overall, much greater emphasis should be given to the role of the housing market in forecasting key taxation aggregates.

Originality/value

The recent crisis highlighted how domestic policy mistakes (both in terms of budgetary planning and financial market regulation) can greatly amplify economic shocks. Irish budgetary policy in the run up to the financial crisis of 2008/2009 was clearly based on unsustainable levels of housing-related tax receipts. This paper highlights the need for a much more granular approach in framing tax forecasts and in assessing the public finances by more explicitly factoring in housing market developments.
Sustainable production indicators at factory level
Authors: Winroth Mats , Almström Peter , Andersson Carin
Published: August 2016

Purpose

Sustainable production (SP) is a very broad area and the awareness and communication of the concept differ between varying levels in a company. The supposition is that the awareness and improvement of sustainability on shop floor level would improve, if a suitable set of indicators for measuring sustainability was available. The purpose of this paper is therefore to identify a list of performance indicators relevant for a production manager.

Design/methodology/approach

This paper presents a two-step analysis, where the first step is a literature review with the purpose of compiling a gross list of sustainability indicators relevant on shop floor level. In the second phase, the relevance of this list for production managers in Swedish small- and medium-sized enterprises (SMEs) is tested in a questionnaire survey.

Findings

The conclusion from the survey is that 27 out of 52 proposed indicators were relevant with statistical significance and that another 20 indicators were supported by at least 50 percent of the respondents. The respondents found the economic indicators to be most relevant for their purpose. However, the economic field seems to need more indicators in order to be more useful for daily operation.

Practical implications

This set of indicators may be beneficial for companies seeking relevant indicators to drive sustainability improvements.

Originality/value

This paper takes a new perspective on SP, as it focusses on shop floor production, which is possible to influence for a production manager.
Attachment relationship study of trust and trust transfer
Authors: Wu Jyh-Jeng , Chen Ying-Hueih , Chien Shu-Hua , Wu Wei-Kuang
Published: August 2016

Purpose

The purpose of this paper is to apply trust perspective and attachment theory and determined that relational embeddedness, anxiety attachment, and avoidance attachment are major factors influencing the trust of tenants in owners/developers of shopping centers. The authors also examined whether tenants transfer this trust to new shopping center developers and the consequent effect on relational performance.

Design/methodology/approach

This research was empirically based on primary data collected from new shopping center developers and the consequent effect on relational performance. Structure equation modeling was employed to verify and validate the research model.

Findings

Data collected from 250 shopping center tenants were analyzed, and the findings indicate that relational embeddedness, anxiety attachment, and avoidance attachment positively affect the trust of store tenants in the owners or developers of shopping centers. Furthermore, the authors determined that trust in existing shopping center developers was transferred to new shopping center developers, which consequently enhanced relational performance.

Originality/value

The findings contribute to trust transfer research and provide actionable guidelines to organizations intending to provide intermediary business services.