bluuebunny/crossref_metadata_2025_split huggingface dataset:
The influence of the chief audit executive’s leadership style on factors related to internal audit effectiveness
Authors: Dal Mas Luciano Oreste , Barac Karin 
Published: October 2018

PurposeThe purpose of this paper is to investigate the relationship between the leadership style of a chief audit executive (CAE) and the perceived effectiveness of the internal auditing (IA) function that he/she leads. Perceived IA effectiveness is based on identified attributes in the literature influencing IA effectiveness. The aim of this paper is thus to expand the IA effectiveness debate by adding individual differences in CAEs’ leadership styles as a research focus.Design/methodology/approachA quantitative approach is followed. A survey was conducted on a sample of 58 IA students enrolled in a master’s degree programme at a South African university; all students hold senior positions in IA.FindingsThe study confirms that the CAE leadership style significantly influences the identified attributes of perceived IA effectiveness. It further shows that the traditional conceptualisation of leadership (as transformational, transactional and/or laissez-faire) might not be appropriate for or compatible with leaders of professional teams in a regulated environment.Practical implicationsPractically, the study identifies and explores attributes influencing IA effectiveness that are within the purview of the CAE’s leadership style and within his/her ability to influence. This information could (re)direct leadership development training programmes presented in industry and by the Institute of Internal Auditors (IIA), and at organisational level, it could inform appointment and retention and succession practices for heads of and senior management in IA.Social implicationsCAEs are cautioned about the limitations imposed by laissez-faire leadership on IA effectiveness. They should strive to become both transformative and transactional leaders as it has a significant influence on the effectiveness of their IA functions, and by being more effective, they can demonstrate the value proposition of IA. Organisations need to create the environment in which CAEs can act as transformational and transactional leaders. The IIA, as the pre-eminent professional body, could become involved in developing leadership skills of its members. The IIA could provide guidance on leadership styles for CAEs and could also offer formal training initiatives to internal auditors on skills needed to lead IA teams.Originality/valueThis paper may open a new research area in IA effectiveness by focussing on the role and leadership qualities of the CAE.
Effects of mixed starters on quality attributes of probiotic yogurt using statistical design approach
Authors: Ghasempour Zahra , Moghaddas Kia Ehsan , Golbandi Sahel , Ehsani Ali 
Published: October 2018

Purpose
The quality of probiotic yogurt which is remarked as a healthy, therapeutic and nutritious food product strongly depends on starter types and their compositions; however, the choice of starter culture affects the taste, aroma and quality of the final product. Through this study, to obtain favorable quality attributes of probiotic yogurt, a mixture of two thermophilic/mesophilic starter cultures (YC- 350/YC- X16) was applied for fermentation.

Design/methodology/approach
The effects of starter mixture, probiotic Lactobacillus paracasei and storage time on quality indices, such as apparent viscosity, water holding capacity, syneresis, post acidification rate and probiotic viability (L. paracasei), were assessed through using a combined (mixture-process) statistical design.

Findings
The results revealed that changes in viscosity and syneresis depend on the amount of YC- X16. Acidification rate was more pronounced at higher levels of YC- 350 (1.22 per cent) in comparison to that in YC-X16 (1.08 per cent) during storage time. With respect to probiotic viability, L. paracasei count was more than 107 cfu/mL during refrigerated storage time. Moreover, a promotive effect of YC- 350 on L. paracasei proliferation was observed in this study.

Originality/value
The favorable yogurt, from qualitative aspects, was manufactured at 75:25 per cent ratio of YC- X16:YC- 350 in probiotic type yogurts. Therefore, the use of mixed starter cultures developed textural properties of probiotic yogurt beside L. paracasei survival.
Production and optimization of anthocyanin-rich food colorant extracted fromprunus nepalensis L.(Sohiong)
Authors: Swer Tanya L. , Chauhan Komal , Paul Prodyut K. , Mukhim C. , Bashir Khalid , Sehrawat Rachna 
Published: October 2018

PurposeAn upsurge in health and environmental concerns over the use of synthetic color has made the development of color from cheap and easily available natural sources, namely, plants, animals, micro-organisms and algae as indispensable. This study aims to extract anthocyanins, an important natural plant pigments, from Sohiong (Prunus nepalensis). This study demonstrated that Sohiong have high anthocyanins content and antioxidant property, indicating an immense potential for the fruit producers and food processors.Design/methodology/approachResponse surface methodology was used to optimize the conditions for extraction of anthocyanins from Sohiong using conventional solvent extraction.FindingsThe optimum conditions for extraction were found to be 36.75°C temperature, 60.32 per cent ethanol concentration and 2.39 per cent citric acid concentration with recovery of 45 per cent total extract yield, 858.84 mg C3G/100g DM anthocyanin content and 824.91 mg GAE/100g DM phenolic content with in-vitro antioxidant activity of 31.40 mmol AEAC/100g DM for FRAP and 84.66 per cent DPPH scavenging capacity (20mg/ml). TheF-values and high values of adjusted determination coefficient for each response imply high level of significance of the fitted models.Practical implicationsExtracted color can be used in food and pharmaceutical industries.Social implicationsPigment extracted is from a natural source and possesses high antioxidative activity and potential health benefits. With increasing demand for natural colors and other additives, there is a wide range of applications of the pigment as natural colorant in the food and pharmaceutical sector.Originality/valueSelected plant source, i.e. Sohiong, was not used earlier by any researcher to extract anthocyanins for potential applications as food colorant.
Celebrating advances in LGBT+ diversity in the accountancy profession
Authors: Unerman Jeffrey 
Published: October 2018

Purpose
This paper aims to provide a commentary on evidence presented and issues raised by Egan (2018) regarding LGBT+ diversity initiatives in the accountancy profession.

Design/methodology/approach
This paper is an invited commentary based on the author’s experiences of LGBT+ and other diversity initiatives in the profession.

Findings
There is cause for optimism in how far the profession has progressed in some countries on supporting LGBT+ (and other forms of) diversity.

Practical implications
As multinational accountancy firms can be agents for change in countries where there remains considerable discrimination and hostility to LGBT+ (and other) communities, constructive critique to help further improve the firms’ innovative actions on LGBT+ and other diversity issues could have a major positive impact on social justice. Egan (2018) is an example of such constructive critique.

Social implications
Where other academic studies take a disparagingly critical approach, they risk both squandering the opportunity to help achieve the progress they espouse and discouraging other firms embracing innovative diversity practices.

Originality/value
This study provides a counter perspective to some critical accounting arguments that appear to value idealism over progress.
Assurance reports included in the CSR reports of French firms: a longitudinal study
Authors: Gillet-Monjarret Claire 
Published: October 2018

PurposeThis paper aims to examine the practice of sustainability assurance and in particular the content of the assurance reports disseminated in the corporate social responsibility (CSR) reports. The objective of the research is to study the evolution of the content of the assurance reports of French companies. Have the reports evolved as a result of the standardization and regulation of the audit?Design/methodology/approachA longitudinal study has been carried out on French companies publishing CSR reports and their sustainability information has been checked for several years. The sample is composed of 19 listed French companies and 135 assurance reports over a period from 2001 to 2015.FindingsThe results highlight a change in the content of assurance reports according to standardization and regulatory of sustainability auditing. The content evolves from a generic discourse to a normative discourse notably because of the realization of a majority of assurance missions by accounting professionals and the increasing use of ISAE 3000 as well as by the introduction of the Grenelle II Law.Practical implicationsThis paper shows how assurance reports have evolved over time in a particular regulatory context of the introduction of a law specific to assurance, Grenelle II Law, using a sample of French companies.Originality/valueAlthough some studies have attempted to provide a historical analysis of this practice, no research has focused on longitudinal analysis in a particular context of introduction of a law specific to the assurance mission. The lack in previous literature resides in the lack of longitudinal analysis of assurance reports in the light of the evolution of the normative and regulatory frameworks.
The adoption of CSR practices in Egypt: internal efficiency or external legitimation?
Authors: El-Bassiouny Dina , Letmathe Peter 
Published: October 2018

Purpose
This study aims to focus on the factors triggering the adoption of corporate social responsibility (CSR) practices in a developing country context. The authors examine whether the adoption of CSR practices is triggered more by internal efficiency forces or external legitimation forces. As early adoptions of new systems are more likely driven by efficiency motives, the authors argue that CSR practices in developing countries at nascent stages are more likely adopted for efficiency rather than legitimation reasons.

Design/methodology/approach
A cross-sectional sampling design was used to collect data on the CSR practices of top listed Egyptian firms and multinationals operating in Egypt. The sample size is selected based on a purposive criterion sampling method. The final sample size consists of 110 companies operating in Egypt, which includes 54 local and 56 multinational companies. To examine the relationship between the explanatory variables of the study and CSR, multiple regression analysis was used.

Findings
Using data from 110 top listed local companies and multinational firms operating in Egypt, the results show a significant influence of internal corporate governance on CSR. Yet, the effects of external factors, specifically legal regulations and stakeholder pressures, on CSR are perceived to be insignificant. This finding contrasts studies from industrialized countries in the Western world where firms are often motivated to invest in CSR by external forces.

Practical implications
The results indicate that the adoption of CSR practices in large firms in Egypt is driven more by internal efficiency gains rather than external legitimacy pressures. The study thus presses the need for the effective enforcement of governmental laws and regulations to strengthen external institutional pressures and demands for socially responsible behavior.

Social implications
The results of the study indicate a perceived absence of stakeholder pressure for CSR practices. As such, raising awareness for corporate accountability amongst Egyptian consumers, employees and the general public would increase corporate incentives to improve their social and environmental performance. In addition, the concept of CSR must be cultivated in the organizational culture where high value is placed on corporate ethics and managerial values.

Originality/value
This study provides insights about the predominant drivers of CSR in Egypt on two different levels; the organizational and the business environment. Salient links between CSR, internal corporate governance mechanisms and external drivers such as external stakeholder and legal pressures are explored. The results of the study also emphasize the importance of internal corporate governance mechanisms and how it is perceived to be the main driver of CSR in Egypt as opposed to external influences.
Creating an employee engagement strategy for millennials
Authors: Cattermole Gary 
Published: October 2018

Purpose
The purpose of this paper is to set out to discuss the best strategies to engage millennial employees in the workplace.

Design methodology/approach
The feature explores desktop data, theories of psychology, social data and industry research.

Findings
The feature explains that via a flat structure approach, and an “experience-led” culture, with team working and connectivity, millennials can be very successfully engaged in the workforce.

Originality/value
The feature offers a fascinating insight into how generations have evolved in the workplace and how social and economic conditions have effected an employee’s motivation over the years.
Corporate social responsibility behaviors and corporate reputation
Authors: Jeffrey Scott , Rosenberg Stuart , McCabe Brianna 
Published: October 2018

PurposeThis paper aims to study how corporate social responsibility (CSR) behaviors can lead to corporate membership onFortuneMagazine’s Most Admired Companies list.Design/methodology/approachRegression analysis using environmental, social and governance (ESG) statistics published by MSCI-KLD as independent variables to predict the behaviors that lead to most admired status.FindingsNot surprisingly, corporate financial performance (CFP) is the largest contributor to membership on the list. However, after controlling for CFP, the analysis finds that specific social responsibility behaviors contribute to membership on the Fortune list.Practical implicationsThis paper finds that CSR behaviors are important to a firm’s reputation as measured byFortune’s Most Admired Companies list. Therefore, companies should continue with social responsibility activities to improve their reputation with investors.Originality/valueMany articles test the effect of ESG on financial performance and the role of financial performance on stock price. This paper is unique in that it measures the impact of CSR on corporate reputation using an important financial market benchmark – theFortuneMost Admired Companies list.
The perceived cosmopolitan consumption of globally mobile, young consumers from China
Authors: Chen Wei-Fen 
Published: October 2018

Purpose
This study aims to explore the consumption practices of globally-mobile, young consumers from China who experience both upward social mobility and geographically outbound mobility by studying abroad, echoing emerging scholarship of “moving consumption”.

Design/methodology/approach
Data were collected through in-depth interviews with 27 first-generation Chinese international students studying in the USA.

Findings
The informants interpret outbound geographical mobility and upward social mobility in an overlapping manner. For them, cosmopolitan consumption practices are a form of boundary work and identity construction, reflecting their international experience. At the same time, the informants seek affirmation of the meanings and references of their consumption in their remote, native cultural contexts. In this way, they ensure that their tastes align with the popular “West” with which Chinese consumers are already familiar.

Originality/value
This study examines international student mobility that is unique to the younger generation. It considers how such form of mobility shapes the consumption patterns of Chinese youth with substantial purchasing power. Young, affluent international students differ in fundamental ways from other cross-cultural, cross-border travelers such as migrants, globally-mobile professionals, global citizens, nomads, sojourners and tourists. Thus, this study not only sheds light on the under-researched subject of “moving consumption” but also addresses youth cultures in transitional economies by exploring how Chinese youth consume when they are away from home and exposed to global consumerism first-hand.
Calculation and Conjuring: John Molesworth and the Lottery in Late Eighteenth‐Century Britain
Authors: Glaisyer Natasha 
Published: October 2018

AbstractThroughout the 1770s John Molesworth repeatedly, spectacularly and notoriously offered for sale tickets in the British state lotteries that he claimed were more likely than others to win prizes. In this article I tell his story and explore how he defended his claim against attacks that it was ‘absurd’ and an ‘imposition’, and how he persuaded adventurers in the lottery to purchase his tickets. He drew on a wide range of knowledge‐making and trust‐promoting techniques from natural philosophical, corporate and legal contexts, but at the heart of the strategy was his own status as a gentleman.
DNA barcoding the ichthyofauna of the Yangtze River: Insights from the molecular inventory of a mega‐diverse temperate fauna
Authors: Shen Yanjun , Hubert Nicolas , Huang Yan , Wang Xuzheng , Gan Xiaoni , Peng Zuogang , He Shunping 
Published: October 2018

AbstractIntensification of inland fisheries and aquatic landscape conversion led to a drastic decline of fish populations in the Yangtze River (YR) during the last decades. This situation urges for the development of a large‐scale molecular assessment of YR ichthyofauna to further develop standardized methods of molecular identification for conservation and fisheries management purposes. We present here the results of a large‐scale campaign to DNA barcode YR freshwater fishes that succeeded in producing 1,424 new DNA barcodes for 123 species. Together with 1,406 sequences mined from BOLD and GenBank, a reference library including 2,830 DNA barcodes for 238 species was compiled. By using four DNA‐based species delimitation methods, RESL, ABGD, mPTP and mGMYC, 230 operational taxonomic units (OTUs) were identified and 195 species displayed OTUs that tightly match species boundaries. No barcoding gap was observed; however, and conflicting cases of species and OTU delimitation were identified. A total of 23 species with maximum intraspecific distances above 2% were detected and null genetic distances to the nearest phylogenetic relatives were detected in 11 species. Among those 23 species, 16 were represented by multiple OTUs amounting to 40 OTUs delineated. Several cases of multiple OTUs confined to species boundaries were detected suggesting the presence of overlooked species. A total of 18 OTUs, however, were shared by several species and particularly so for the Qinghai‐Tibet plateau endemic species. These results are discussed with reference to previous large‐scale DNA barcoding campaign and compared to previous phylogeographic studies in the YR.
Effects of thoracic epidural analgesia on exercise‐induced myocardial ischaemia in refractory angina pectoris
Authors: Gonon Adrian , Richter Arina , Cederholm Ingemar , Khan Jehangir , Novak Jacek , Milovanovic Micha , Janerot‐Sjoberg Birgitta 
Published: October 2018

BackgroundThoracic epidural analgesia (TEDA) was offered to patients with refractory angina pectoris. Our primary objectives were to evaluate TEDAs´ influence on quality of life (QoL, base for power analysis), and hypothesising that TEDA with bupivacaine during 1 month counteracts exercise‐induced myocardial hypoperfusion and increase physical performance.MethodsPatients with refractory angina and exercise inducible hypoperfusion, as demonstrated by myocardial perfusion imaging (MPI), were randomised to 1‐month treatment with TEDA with bupivacaine (B‐group, n = 9) or saline (P‐group, n = 10) in a double‐blind fashion. MPI and bicycle ergometry were performed before TEDA and after 1 month while subjective QoL on a visual analogue scale (VAS) reported by the patients was checked weekly.ResultsDuring this month VAS (mean [95%CI]) increased similarly in both groups (B‐group from 33 [18‐50] to 54 [30‐78] P < 0.05; P‐group from 40 [19‐61] to 48 [25‐70] P < 0.05). The B‐group reduced their exertional‐induced myocardial hypoperfusion (from 32% [12‐52] to 21% [3‐39]; n = 9; P < 0.05), while the P‐group showed no significant change (before 21% [6‐35]; at 1 month 23% [6‐40]; n = 10). MPI at rest did not change and no improvement in physical performance was detected in neither of the groups.ConclusionsIn refractory angina, TEDA with bupivacaine inhibits myocardial ischaemia in contrast to TEDA with saline. Regardless of whether bupivacaine or saline is applied intermittently every day, TEDA during 1 month improves the quality of life and reduces angina, even when physical performance remains low. A significant placebo effect has to be considered.
Remitted affective disorders and high familial risk of affective disorders associate with aberrant intestinal microbiota
Authors: Vinberg M. , Ottesen N. M. , Meluken I. , Sørensen N. , Pedersen O. , Kessing L. V. , Miskowiak K. W. 
Published: October 2018

ObjectiveAffective disorders seem associated with aberrant intestinal microbiota but whether this pattern also occurs in individuals at increased heritable risk is unknown. We investigated associations between gut microbiota profiles and affective disorders by comparing monozygotic (MZ) twins concordant (affected twins with unipolar or bipolar disorder in remission) and discordant to affective disorders (high‐risk) with MZ twins without affective disorders (low‐risk).MethodsStool samples were collected from 128 MZ twins and the microbiome was profiled using 16S rDNA sequencing of the V3–V4 region.ResultsAffected twins had a lower diversity and an absence of a specific operational taxonomical unit (OTU) in comparison with low‐risk twins. The high‐risk twins exhibited the same pattern although the lower diversity was only at a trend level. The OTU belonged to the family Christensenellaceae. The findings were not explained by lifestyle factors (smoking, alcohol consumption, body mass index, or psychotropic medication).ConclusionAffected twins in remission and high‐risk twins presented aberrant gut microbiota with depletion of a specific OTU. If replicated, this reduced relative sequence absence may together with the globally altered microbiota composition act as a vulnerability marker by accentuating the effect of gene–environment interactions in individuals genetically disposed for an affective disorder.