bluuebunny/crossref_metadata_2025_split huggingface dataset:
The impact of pyramid ownership on earnings management
Authors: Mindzak Justin , Zeng Tao 
Published: March 2018

PurposeUnlike firms listed in the USA, many large firms in Canada belong to business groups organized as pyramids. A pyramidal structure refers to a business group that consists of a set of enterprises or other entities and displays a top-down chain of control. The purpose of this paper is to investigate the relationship between pyramid ownership and earnings management.Design/methodology/approachThe paper is an empirical study using a sample of 165 Canadian listed firms from 2010 to 2015. The impact of pyramid ownership on both accrual-based and real earnings management is examined.FindingsThe findings show that pyramid-affiliated firms engage in less accrual-based and real earnings management than non-pyramid-affiliated firms. The results further show that the divergence between control rights and cash flow rights of the controlling shareholders in the pyramid-affiliated firms is positively related to real earnings management. Moreover, the results highlight that intra-group transactions (other than internal financing) among pyramid-affiliated firms lead to higher level of both accrual-based and real earnings management, but internal financing is negatively associated with real earnings management. Overall, this study provides the evidence which indicates that pyramid ownership structure and earnings management are related to each other.Originality/valueThe paper contributes to the earnings management literature by studying the impact of pyramid ownership structure on earnings management, especially real earnings management.
Narrow diversification, wide diversification, and audit quality, evidence from China
Authors: Hao Jun , Liu Linxiao , Xu Zhaohui 
Published: March 2018

PurposeAudit firm diversification can take many forms. Strategic management theory suggests that if the diversification has a narrow focus, it can have a positive effect on performance through knowledge spillover. However, if the diversification is too wide, the lack of economies of scope may cause an even negative impact on performance. The purpose of this paper is to examine the effect of an audit firm’s diversification strategy on audit quality.Design/methodology/approachSpecifically, the authors test whether auditors can benefit from knowledge spillover in their area of specialization.FindingsThe authors find that the magnitude of discretionary accruals and the balance of below-the-line item are significant lower for clients from narrowly diversified area than those from a widely diversified area, suggesting a higher audit quality due to possible knowledge spillover. In addition, the authors find such benefits are more pronounced with clients with high earnings volatility.Originality/valueThis study extends the studies on auditor industry specialization by examining the effect of audit firms’ diversification on audit quality and assessing potential differences on audit quality between narrow and wide diversification.
The role of knowledge sharing and LMX to enhance employee creativity in theme park work team
Authors: Liao Shu-hsien , Chen Chih-chiang , Hu Da-chian 
Published: March 2018

PurposeThis paper aims to empirically test individual, team and multi-level relationships among knowledge sharing (KS), leader–member exchange (LMX), employee creativity (EC) and team innovation (TI). The study tests how KS affects EC via LMX at lower and multi levels. At a higher level, how creativity affects TI is also tested.Design/methodology/approachQuestionnaires were sent to 43 team leaders and 215 team members from the largest theme park in Taiwan, E-DA, who are engaged in offering creative and innovative customer services. Multilevel analysis was conducted based on the questionnaires received.FindingsMajor findings agree the contention that KS can improve EC via LMX at both employee and multi-level. The results also indicate that KS affects team creativity (TC) at the team level; however, TC and TI do not have a significant positive relationship.Originality/valueThe study examined how to enhance employees’ creativity from the individual and team levels in a theme park, an area with rare literature. The authors found that LMX is an important mediator between KS and EC. The mediated effect of KS on EC through LMX is higher in a cross level than individual level. In addition, a team’s KS has more effect on EC than the individual level.
Effects of Gen Y hotel employee’s voice and team-member exchange on satisfaction and affective commitment between the U.S. and China
Authors: Kim MiRan , Choi Laee , Borchgrevink Carl P. , Knutson Bonnie , Cha JaeMin 
Published: March 2018

PurposeThis study aims to examine the effects of employee voice (EV) and team-member exchange (TMX) on employee job satisfaction (EJS) and affective commitment to an organization among Gen Y employees of hotel companies in the USA and China.Design/methodology/approachUsing a Qualtrics panel, a self-administered online survey was completed by Gen Y hotel employees in the USA and China. Multiple-group structural equation modeling analysis examined relative moderating effects on the proposed framework.FindingsThe effect of EV on EJS was greater in China than in the USA. However, Gen Y hotel employees in the USA who experience high-quality TMX are more likely to have greater EJS than they would in China.Research limitations/implicationsFurther studies need to be carried out in other hospitality sectors or non-hospitality business areas with different cross-national contexts.Practical implicationsChinese hotel managers need to develop effective ways to encourage Gen Y EV. To promote TMX of Gen Y employees in the USA, supporting team-oriented projects and/or evaluations can be an effective way.Originality/valueThis study advances previous cross-cultural studies by focusing on a generation subculture. It makes significant contributions to the hospitality literature, as it is the first among research studies that examines Gen Y employees’ extra-role behavior (EV) and TMX across different national cultures: the USA vs China.
Creation of unstructured big data from customer service
Authors: Bhattacharjya Jyotirmoyee , Ellison Adrian Bachman , Pang Vincent , Gezdur Arda 
Published: March 2018

PurposeCustomer service provision is a growing phenomenon on social media and parcel shipping companies have been among the most prominent adopters. This has coincided with greater interest in the development of analysis techniques for unstructured big data from social media platforms, such as the micro-blogging platform, Twitter. Given the growing use of dedicated customer service accounts on Twitter, the purpose of this paper is to investigate the effectiveness with which parcel shipping companies use the platform.Design/methodology/approachThis paper demonstrates the use of a combination of tools for retrieving, processing and analysing large volumes of customer service-related conversations generated between parcel shipping companies and their customers in Australia, UK and the USA. Extant studies using data from Twitter tend to focus on the contributions of individual entities and are unable to capture the insights provided by a holistic examination of the interactions.FindingsThis study identifies the key issues that trigger customer contact with parcel shipping companies on Twitter. It identifies similarities and differences in the approaches that these companies bring to customer engagement and identifies the opportunities for using the medium more effectively.Originality/valueThe development of consumer-centric supply chains and relevant theories require researchers and practitioners to have the ability to include insights from growing quantities of unstructured data gathered from consumer engagement. This study makes a methodological contribution by demonstrating the use of a set of tools to gather insight from a large volume of conversations on a social media platform.
Reflective vicarious learning (RVL) as an enhancement for action learning
Authors: Yeadon-Lee Annie 
Published: March 2018

PurposeA fundamental assumption within action learning is that learning only occurs through participation, reflection and action. Revans maintains that individuals will fail to understand the “how” of an experience until they have experienced it for themselves, i.e. “learned by doing”. The purpose of this paper is to postulate that Revans’ second phase of action learning, the reflection phase can, in situations where participation is not possible, be enhanced through reflective vicarious learning (RVL) or learning from the behaviour of others.Design/methodology/approachThis paper adopts a desk research approach review of the literature.FindingsThe authors maintain that Revans’ concept of “learning by doing” in the context of the goldfish bowl exercise can enhance an individual’s insight through RVL or learning from the behaviour of others.Research limitations/implicationsThe paper is limited in some respects as it focusses on the viewpoint of the author coupled with the literature. Future research could explore participant voices to add an extra dimension to the work.Practical implicationsIn terms of utility for others, this paper is useful for developing an understanding of the differing learning opportunities that RVL and action learning combined can offer. As such, it has meaning for action learning facilitators, set members, academics and educational consultants.Originality/valueThis papers originality is that it seeks to enhance Revans’ proposition by illustrating how RVL in the second phase of action learning can enhance an individual’s learning in situations where participation is not possible.
Governing a therapeutic community prison in an age of managerialism
Authors: Bennett Jamie 
Published: March 2018

Purpose
Recent ethnographic research has examined the forces that shape the working lives of prison managers, in particular, the growth of managerialism, pushing in from the outside and the deeply rooted local cultures that exist within. The purpose of this paper is to reconsider the interplay of these forces in the context of a therapeutic community (TC) prison.

Design/methodology/approach
This paper draws upon ethnographic research conducted in two prisons and expands this using an autoethnographic approach to examine the experience of governing a TC prison.

Findings
The original study described how the dynamic interaction of globalised change and local culture created gave rise to “prison managerialism”. This notion reflects the negotiation between the global managerialism and local occupational culture. This concept is equally relevant in a TC prison, albeit it exists in an altered form reflecting the distinct characteristics of the local culture.

Research limitations/implications
The approach builds upon an ethnographic study, expanding this through autoethnography. This inevitably limits the scope and perspective as it is looking at a specific context. It nevertheless highlights the distinctive challenges of managing a TC prison.

Practical implications
The work has implications for the management of TC prisons in practice, including human resource management such as recruitment, selection, appraisal and development of those managers.

Originality/value
The paper applies and revisits a recent in-depth study of prison managers, re-imagining and revising this to reflect the distinct context of managing a TC prison.
Gangs and groups: the impact on therapeutic processes
Authors: Akerman Geraldine Ann 
Published: March 2018

Purpose
The purpose of this paper is to consider the impact having been in a gang has on being in a group in a democratic therapeutic community (DTC). In particular what characteristics attract (in this case) males to join a gang and or group, and what is the impact on a DTC of having former gang members in it.

Design/methodology/approach
The paper is a discussion paper considering the implications of the points raised above. It also includes results of research relating to the “Changing the Game” programme.

Findings
The findings result from experience of having worked in the environment, reviewing available literature, conducting research and having managed some of the issues raised. It is not a research paper but does present findings.

Research limitations/implications
This is a conceptual paper which incorporates findings from this author and others on the impact of gangs in a DTC. There is limited research in this area and so much is drawn from findings in other settings.

Originality/value
Little is written on the impact of having been in a gang and the dynamics that introduces in a forensic DTC. Therefore, it is hoped that it will encourage further research in this area.
Absence of Azole or Echinocandin Resistance in Candida glabrata Isolates in India despite Background Prevalence of Strains with Defects in the DNA Mismatch Repair Pathway
Authors: Singh Ashutosh , Healey Kelley R. , Yadav Priyanka , Upadhyaya Gargi , Sachdeva Neelam , Sarma Smita , Kumar Anil , Tarai Bansidhar , Perlin David S. , Chowdhary Anuradha 
Published: March 2018

ABSTRACT

Candida glabrata
infections are increasing worldwide and exhibit greater rates of antifungal resistance than those with other species. DNA mismatch repair (MMR) gene deletions, such as
msh2Δ
, in
C. glabrata
resulting in a mutator phenotype have recently been reported to facilitate rapid acquisition of antifungal resistance. This study determined the antifungal susceptibility profiles of 210
C. glabrata
isolates in 10 hospitals in India and investigated the impact of novel
MSH2
polymorphisms on mutation potential. No echinocandin- or azole-resistant strains and no mutations in
FKS
hot spot regions were detected among the
C. glabrata
isolates, supporting our
in vitro
susceptibility testing results. CLSI antifungal susceptibility data showed that the MICs of anidulafungin (geometric mean [GM], 0.12 μg/ml) and micafungin (GM, 0.01 μg/ml) were lower and below the susceptibility breakpoint compared to that of caspofungin (CAS) (GM, 1.31 μg/ml). Interestingly, 69% of the
C. glabrata
strains sequenced contained six nonsynonymous mutations in
MSH2
, i.e., V239L and the novel mutations E459K, R847C, Q386K, T772S, and V239/D946E. Functional analysis of
MSH2
mutations revealed that 49% of the tested strains (40/81) contained a partial loss-of-function
MSH2
mutation. The novel
MSH2
substitution Q386K produced higher frequencies of CAS-resistant colonies upon expression in the
msh2Δ
mutant. However, expression of two other novel
MSH2
alleles, i.e., E459K or R847C, did not confer selection of resistant colonies, confirming that not all mutations in the
MSH2
MMR pathway affect its function or generate a phenotype of resistance to antifungal drugs. The lack of drug resistance prevented any correlations from being drawn with respect to
MSH2
genotype.
Quantitative Imaging Flow Cytometry of Legionella-Infected Dictyostelium Amoebae Reveals the Impact of Retrograde Trafficking on Pathogen Vacuole Composition
Authors: Welin Amanda , Weber Stephen , Hilbi Hubert 
Published: March 2018

ABSTRACT

The ubiquitous environmental bacterium
Legionella pneumophila
survives and replicates within amoebae and human macrophages by forming a
Legionella
-containing vacuole (LCV). In an intricate process governed by the bacterial Icm/Dot type IV secretion system and a plethora of effector proteins, the nascent LCV interferes with a number of intracellular trafficking pathways, including retrograde transport from endosomes to the Golgi apparatus. Conserved retrograde trafficking components, such as the retromer coat complex or the phosphoinositide (PI) 5-phosphatase
D. discoideum
5-phosphatase 4 (Dd5P4)/oculocerebrorenal syndrome of Lowe (OCRL), restrict intracellular replication of
L. pneumophila
by an unknown mechanism. Here, we established an imaging flow cytometry (IFC) approach to assess in a rapid, unbiased, and large-scale quantitative manner the role of retrograde-linked PI metabolism and actin dynamics in the LCV composition. Exploiting
Dictyostelium discoideum
genetics, we found that Dd5P4 modulates the acquisition of fluorescently labeled LCV markers, such as calnexin, the small GTPase Rab1 (but not Rab7 and Rab8), and retrograde trafficking components (Vps5, Vps26, Vps35). The actin-nucleating protein and retromer interactor WASH (Wiskott-Aldrich syndrome protein [WASP] and suppressor of cAMP receptor [SCAR] homologue) promotes the accumulation of Rab1 and Rab8 on LCVs. Collectively, our findings validate IFC for the quantitative and unbiased analysis of the pathogen vacuole composition and reveal the impact of retrograde-linked PI metabolism and actin dynamics on the LCV composition. The IFC approach employed here can be adapted for a molecular analysis of the pathogen vacuole composition of other amoeba-resistant pathogens.

IMPORTANCE
Legionella pneumophila
is an amoeba-resistant environmental bacterium which can cause a life-threatening pneumonia termed Legionnaires' disease. In order to replicate intracellularly, the opportunistic pathogen forms a protective compartment, the
Legionella
-containing vacuole (LCV). An in-depth analysis of the LCV composition and the complex process of pathogen vacuole formation is crucial for understanding the virulence of
L. pneumophila
. Here, we established an imaging flow cytometry (IFC) approach to assess in a rapid, unbiased, and quantitative manner the accumulation of fluorescently labeled markers and probes on LCVs. Using IFC and
L. pneumophila
-infected
Dictyostelium discoideum
or defined mutant amoebae, a role for phosphoinositide (PI) metabolism, retrograde trafficking, and the actin cytoskeleton in the LCV composition was revealed. In principle, the powerful IFC approach can be used to analyze the molecular composition of any cellular compartment harboring bacterial pathogens.
eCD4-Ig Variants That More Potently Neutralize HIV-1
Authors: Fetzer Ina , Gardner Matthew R. , Davis-Gardner Meredith E. , Prasad Neha R. , Alfant Barnett , Weber Jesse A. , Farzan Michael 
Published: March 2018

ABSTRACTThe human immunodeficiency virus type 1 (HIV-1) entry inhibitor eCD4-Ig is a fusion of CD4-Ig and a coreceptor-mimetic peptide. eCD4-Ig is markedly more potent than CD4-Ig, with neutralization efficiencies approaching those of HIV-1 broadly neutralizing antibodies (bNAbs). However, unlike bNAbs, eCD4-Ig neutralized all HIV-1, HIV-2, and simian immunodeficiency virus (SIV) isolates that it has been tested against, suggesting that it may be useful in clinical settings, where antibody escape is a concern. Here, we characterize three new eCD4-Ig variants, each with a different architecture and each utilizing D1.22, a stabilized form of CD4 domain 1. These variants were 10- to 20-fold more potent than our original eCD4-Ig variant, with a construct bearing four D1.22 domains (eD1.22-HL-Ig) exhibiting the greatest potency. However, this variant mediated less efficient antibody-dependent cell-mediated cytotoxicity (ADCC) activity than eCD4-Ig itself or several other eCD4-Ig variants, including the smallest variant (eD1.22-Ig). A variant with the same architecture as the original eCD4-Ig (eD1.22-D2-Ig) showed modestly higher thermal stability and best prevented the promotion of infection of CCR5-positive, CD4-negative cells. All three variants, and eCD4-Ig itself, mediated more efficient shedding of the HIV-1 envelope glycoprotein gp120 than did CD4-Ig. Finally, we show that only three D1.22 mutations contributed to the potency of eD1.22-D2-Ig and that introduction of these changes into eCD4-Ig resulted in a variant 9-fold more potent than eCD4-Ig and 2-fold more potent than eD1.22-D2-Ig. These studies will assist in developing eCD4-Ig variants with properties optimized for prophylaxis, therapy, and cure applications.IMPORTANCEHIV-1 bNAbs have properties different from those of antiretroviral compounds. Specifically, antibodies can enlist immune effector cells to eliminate infected cells, whereas antiretroviral compounds simply interfere with various steps in the viral life cycle. Unfortunately, HIV-1 is adept at evading antibody recognition, limiting the utility of antibodies as a treatment for HIV-1 infection or as part of an effort to eradicate latently infected cells. eCD4-Ig is an antibody-like entry inhibitor that closely mimics HIV-1's obligate receptors. eCD4-Ig appears to be qualitatively different from antibodies, since it neutralizes all HIV-1, HIV-2, and SIV isolates. Here, we characterize three new structurally distinct eCD4-Ig variants and show that each excels in a key property useful to prevent, treat, or cure an HIV-1 infection. For example, one variant neutralized HIV-1 most efficiently, while others best enlisted natural killer cells to eliminate infected cells. These observations will help generate eCD4-Ig variants optimized for different clinical applications.
Exploring factors impacting early childhood health among Aboriginal and Torres Strait Islander families and communities: protocol for a population-based cohort study using data linkage (the ‘Defying the Odds’ study)
Authors: McNamara Bridgette , Gubhaju Lina , Jorm Louisa , Preen David , Jones Jocelyn , Joshy Grace , Shepherd Carrington , McAullay Daniel , Eades Sandra 
Published: March 2018

IntroductionEmpirical evidence on family and community risk and protective factors influencing the comparatively high rates of potentially preventable hospitalisations and deaths among Aboriginal and Torres Strait Islander infants and children is limited. As is evidence on geographical variation in these risks. The ‘Defying the Odds’ study aims to explore the impact of perinatal outcomes, maternal social and health outcomes and level of culturally secure service availability on the health outcomes of Western Australian (WA) Aboriginal infants and children aged 0–5 years.Methods and analysisThe study combines a retrospective cohort study that uses state-wide linked health and administrative data from 12 data sources for multiple generations within Aboriginal families in WA, with specifically collected survey data from health and social services supporting Aboriginal families in regions of WA. Data sources include perinatal/birth registration, hospital, emergency department, mental health services, drug and alcohol service use, mortality, infectious disease notifications, and child protection and family services. Multilevel regression models will be used to examine the intensity of admissions and presentations, mortality, intensity of long stays and morbidity-free survival (no admissions) for Aboriginal children born in WA in 2000–2013. Relationships between maternal (and grand-maternal) health and social factors and child health outcomes will be quantified. Community-level variation in outcomes for Aboriginal children and factors contributing to this variation will be examined, including the availability of culturally secure services. Online surveys were sent to staff members at relevant services to explore the scope, reach and cultural security of services available to support Aboriginal families across selected regions of WA.Ethics and disseminationEthics approvals have been granted for the study. Interpretation and dissemination are guided by the study team’s Aboriginal leadership and reference groups. Dissemination will be through direct feedback and reports to health services in the study and via scientific publications and policy recommendations.