bluuebunny/crossref_metadata_2025_split huggingface dataset:
The effect of culture on accounting conservatism during adoption of IFRS in the EU
Authors: Zeghal Daniel , Lahmar Zouhour 
Published: March 2018

Purpose
This paper aims to examine the impact of culture on accounting conservatism during transition to international standards.

Design/methodology/approach
The sample used in this analysis consists of 15 countries of the European Union that have adopted International financial reporting standards (IFRS) pursuing Regulation N° 1606/2002. The study covers the 2000-2010 period. Two conservatism measures are used, the Basu (1997) measure to account for conditional conservatism and the accruals measure to account for unconditional conservatism. To test the impact of culture, the six dimensions of Hofstede (1980, 2010) are used.

Findings
The results of the analysis show that variation of conditional conservatism is influenced by the six cultural dimensions. However, unconditional conservatism is only affected by power distance.

Originality/value
The results of the study are interesting and provide a better understanding of the adoption of IFRS worldwide. The role of culture in explaining accounting practices after adopting a single set of accounting standards is particularly highlighted.
Control or chaos: impact of workarounds on internal controls
Authors: Pernsteiner Aimee , Drum Dawna , Revak Adam 
Published: March 2018

Purpose
There have been many studies that investigated the causes of workarounds, but there is less research on their outcomes, such as the impact on internal control. This study aims to investigate the use of workarounds by a multinational organization that implemented SAP about 10 years ago, and how those workarounds affected internal controls.

Design/methodology/approach
A qualitative study is performed by analyzing interviews with company personnel for a multinational organization. Employees selected for interviews are primarily users of SAP’s accounting functions.

Findings
Workarounds have significant impacts on the internal controls over financial reporting. Workarounds cause compensating controls to be implemented, which are often manual in nature, and decrease the organizational efficiency and effectiveness.

Research limitations/implications
Workarounds become integrated into an organization’s activities to meet its business needs. This research raises questions to determine when maintaining organizational efficiency and control outweighs the need to provide customer service and other business needs.

Practical implications
Companies should consider whether their business processes can be modified to ensure that they can be handled within the enterprise system. In addition, the number of compensating controls required due to workarounds may decrease the organizational efficiency expected from having an enterprise resource planning system to ensure the integrity of financial information.

Originality/value
This paper moves beyond finding the causes of workarounds, and expands what is known about workarounds and their impact on an organization. An important contribution of this study is to consider the intersection of workarounds, ERP systems and internal controls.
Knowledge exchange in the UK CLAHRCs
Authors: Racko Girts 
Published: March 2018

PurposeThe purpose of this paper is to examine how knowledge exchange between academics and clinicians in Collaborations for Leadership in Applied Health Research and Care (CLAHRCs) is influenced by their social position based on their symbolic and social capitals, that is, their personal professional status and connections to high-status professional peers, knowledge brokers, and unfamiliar professional peers.Design/methodology/approachUsing an online survey, the author triangulates the cross-sectional measurement of the effects of academic and clinicians’ social position in the initial and later phases of CLAHRCs with the longitudinal measurement of these effects over a two-year period.FindingsFirst, academics and clinicians with a higher personal professional status are more likely to develop joint networks and decision making both in the early and later phases of a CLAHRC. Second, academics and clinicians who are more connected to higher status occupational peers are more likely to develop joint networks in the early phase of a knowledge exchange partnership but are less likely to become engaged in joint networks over time. Third, involvement of knowledge brokers in the networks of academics and clinicians is likely to facilitate their inter-professional networking only in the later partnership phase.Practical implicationsAcademics and clinicians’ capitals have a distinctive influence on knowledge exchange in the early and later phases of CLAHRCs and on a change in knowledge exchange over a two-year period.Originality/valuePrior research on CLAHRCs has examined how knowledge exchange between academics and clinicians can be encouraged by the creation of shared governance mechanisms. The author advances this research by highlighting the role of their social position in facilitating knowledge exchange.
The hybridising of financial and service expertise in English local authority budget control
Authors: Ahrens Thomas , Ferry Laurence , Khalifa Rihab 
Published: March 2018

Purpose
This paper aims to trace the hybridising of financial and service expertise in English local authority budget control to provide a more comprehensive understanding of the contexts that gave rise to hybridisation than do previous accountability research frameworks.

Design/methodology/approach
Using practice theory, this paper interprets the findings from a field study of Newcastle City Council and a review of relevant local authority regulation for England, stretching back to the 1980s.

Findings
The hybridisation of financial and service expertise has entailed major changes to the practices on which local authority management depends, fuelled by a changing societal role of local authorities. Frequently, local authorities are no longer providers of public services but enablers who purchase services and manage arms-length contracts. This paper identifies some of the ways in which three structural elements that underpin local authority management practices have evolved to give rise to novel practices.

Research limitations/implications
Even though this paper’s research into changing regulatory frameworks, rules and evolving local authority financial practices is based on institutional changes in England since the 1980s, the fieldwork element which fleshes out certain implications for local authority practices has focused on Newcastle City Council. Future research could fruitfully examine these issues in other local authorities.

Practical implications
The hybridisation of financial and service expertise has contributed to reshaping local government beyond the rules that are put in place for regulating the sector by giving rise to new practices. Recent key developments include new service delivery arrangements, for example, through council-owned subsidiaries or third-sector organisations. It is important that, in an austerity context, new risks to “off the books” service quality is matched by new control and audit arrangements. Moreover, the professional bodies that service local government should recognise the new forms of hybridisation of finance and service expertise and ensure arrangements for the changing skill sets of those involved in service provision.

Originality/value
This is the first paper to analyse the emergence of hybrid financial expertise in the public sector with reference to distinct structural elements of the relevant practices.
Disparities and Divided Growth: Ethnic Entrepreneurship in the Greater Los Angeles Area, 1980–2015
Authors: Wang Qingfang 
Published: March 2018

AbstractThis study employs a multilevel research design to examine business ownership across ethnic groups in the greater Los Angeles area. It finds significant divide between white and non‐white businesses along the labor market hierarchy. The entrepreneurial environment, ethnic residential communities, ethnic business spatial clustering, ethnic concentration in particular niche sectors, and ethnic diversity in local areas are all related to business ownership and disparities across ethnic groups. The results suggest that ethnically diverse neighborhoods and co‐ethnic business communities could provide a conducive institutional environment and resources for minority businesses to start. However, in contrast to white owned businesses, ethnic minority businesses' concentration in the low‐end and easy‐entry sectors may reinforce their disadvantages and hinder upward economic mobility. This study provides policy implications for community regional development through entrepreneurship especially when race and ethnicity are concerned.
Structural Variation in the Bacterial Community Associated with Airborne Particulate Matter in Beijing, China, during Hazy and Nonhazy Days
Authors: Yan Dong , Zhang Tao , Su Jing , Zhao Li-Li , Wang Hao , Fang Xiao-Mei , Zhang Yu-Qin , Liu Hong-Yu , Yu Li-Yan 
Published: March 2018

ABSTRACT

The structural variation of the bacterial community associated with particulate matter (PM) was assessed in an urban area of Beijing during hazy and nonhazy days. Sampling for different PM fractions (PM
2.5
[<2.5 μm], PM
10
[<10 μm], and total suspended particulate) was conducted using three portable air samplers from September 2014 to February 2015. The airborne bacterial community in these samples was analyzed using the Illumina MiSeq platform with bacterium-specific primers targeting the 16S rRNA gene. A total of 1,707,072 reads belonging to 6,009 operational taxonomic units were observed. The airborne bacterial community composition was significantly affected by PM fractions (
R
= 0.157,
P
< 0.01). In addition, the relative abundances of several genera significantly differed between samples with various haze levels; for example,
Methylobacillus
,
Tumebacillus
, and
Desulfurispora
spp. increased in heavy-haze days. Canonical correspondence analysis and permutation tests showed that temperature, SO
2
concentration, relative humidity, PM
10
concentration, and CO concentration were significant factors that associated with airborne bacterial community composition. Only six genera increased across PM
10
samples (
Dokdonella
,
Caenimonas
,
Geminicoccus
, and
Sphingopyxis
) and PM
2.5
samples (
Cellulomonas
and
Rhizobacter
), while a large number of taxa significantly increased in total suspended particulate samples, such as
Paracoccus
,
Kocuria
, and
Sphingomonas
. Network analysis indicated that
Paracoccus
,
Rubellimicrobium
,
Kocuria
, and
Arthrobacter
were the key genera in the airborne PM samples. Overall, the findings presented here suggest that diverse airborne bacterial communities are associated with PM and provide further understanding of bacterial community structure in the atmosphere during hazy and nonhazy days.

IMPORTANCE
The results presented here represent an analysis of the airborne bacterial community associated with particulate matter (PM) and advance our understanding of the structural variation of these communities. We observed a shift in bacterial community composition with PM fractions but no significant difference with haze levels. This may be because the bacterial differences are obscured by high bacterial diversity in the atmosphere. However, we also observed that a few genera (such as
Methylobacillus
,
Tumebacillus
, and
Desulfurispora
) increased significantly on heavy-haze days. In addition,
Paracoccus
,
Rubellimicrobium
,
Kocuria
, and
Arthrobacter
were the key genera in the airborne PM samples. Accurate and real-time techniques, such as metagenomics and metatranscriptomics, should be developed for a future survey of the relationship of airborne bacteria and haze.
Metabolism of Oxo-Bile Acids and Characterization of Recombinant 12α-Hydroxysteroid Dehydrogenases from Bile Acid 7α-Dehydroxylating Human Gut Bacteria
Authors: Doden Heidi , Sallam Lina A. , Devendran Saravanan , Ly Lindsey , Doden Greta , Daniel Steven L. , Alves João M. P. , Ridlon Jason M. 
Published: March 2018

ABSTRACT

Bile acids are important cholesterol-derived nutrient signaling hormones, synthesized in the liver, that act as detergents to solubilize dietary lipids. Bile acid 7α-dehydroxylating gut bacteria generate the toxic bile acids deoxycholic acid and lithocholic acid from host bile acids. The ability of these bacteria to remove the 7-hydroxyl group is partially dependent on 7α-hydroxysteroid dehydrogenase (HSDH) activity, which reduces 7-oxo-bile acids generated by other gut bacteria. 3α-HSDH has an important enzymatic activity in the bile acid 7α-dehydroxylation pathway. 12α-HSDH activity has been reported for the low-activity bile acid 7α-dehydroxylating bacterium
Clostridium leptum
; however, this activity has not been reported for high-activity bile acid 7α-dehydroxylating bacteria, such as
Clostridium scindens
,
Clostridium hylemonae
, and
Clostridium hiranonis
. Here, we demonstrate that these strains express bile acid 12α-HSDH. The recombinant enzymes were characterized from each species and shown to preferentially reduce 12-oxolithocholic acid to deoxycholic acid, with low activity against 12-oxochenodeoxycholic acid and reduced activity when bile acids were conjugated to taurine or glycine. Phylogenetic analysis suggests that 12α-HSDH is widespread among
Firmicutes
,
Actinobacteria
in the
Coriobacteriaceae
family, and human gut
Archaea
.

IMPORTANCE
12α-HSDH activity has been established in the medically important bile acid 7α-dehydroxylating bacteria
C. scindens
,
C. hiranonis
, and
C. hylemonae
. Experiments with recombinant 12α-HSDHs from these strains are consistent with culture-based experiments that show a robust preference for 12-oxolithocholic acid over 12-oxochenodeoxycholic acid. Phylogenetic analysis identified novel members of the gut microbiome encoding 12α-HSDH. Future reengineering of 12α-HSDH enzymes to preferentially oxidize cholic acid may provide a means to industrially produce the therapeutic bile acid ursodeoxycholic acid. In addition, a cholic acid-specific 12α-HSDH expressed in the gut may be useful for the reduction in deoxycholic acid concentration, a bile acid implicated in cancers of the gastrointestinal (GI) tract.
Serratia proteamaculans Strain AGR96X Encodes an Antifeeding Prophage (Tailocin) with Activity against Grass Grub (Costelytra giveni) and Manuka Beetle (Pyronota Species) Larvae
Authors: Hurst Mark R. H. , Beattie Amy , Jones Sandra A. , Laugraud Aurelie , van Koten Chikako , Harper Lincoln 
Published: March 2018

ABSTRACT

A highly virulent
Serratia proteamaculans
strain, AGR96X, exhibiting specific pathogenicity against larvae of the New Zealand grass grub (
Costelytra giveni
; Coleoptera: Scarabaeidae) and the New Zealand manuka beetle (
Pyronota festiva
and
P. setosa
; Coleoptera: Scarabaeidae), was isolated from a diseased grass grub larva. A 12-day median lethal dose of 4.89 × 10
3
± 0.92 × 10
3
cells per grass grub larva was defined for AGR96X, and death occurred within 5 to 12 days following the ingestion of a high bacterial dose. During the infection period, the bacterium rapidly multiplied within the insect host and invaded the hemocoel, leading to a mean bacterial load of 8.2 × 10
9
cells per larva at 6 days postingestion. Genome sequencing of strain AGR96X revealed the presence of a variant of the
Serratia entomophila
antifeeding prophage (Afp), a tailocin designated AfpX. Unlike Afp, AfpX contains two Afp16 tail-length termination protein orthologs and two putative toxin components. A 37-kb DNA fragment encoding the AfpX-associated region was cloned, transformed into
Escherichia coli
, and fed to
C. giveni
and
Pyronota
larvae, causing mortality. In addition, the deletion of the
afpX15
putative chaperone component abolished the virulence of AGR96X. Unlike
S. entomophila
Afp, the AfpX tailocin could be induced by mitomycin C. Transmission electron microscopy analysis revealed the presence of Afp-like particles of various lengths, and when the purified AfpX tailocin was fed to grass grub or manuka beetle larvae, they underwent phenotypic changes similar to those of larvae fed AGR96X.

IMPORTANCE
Serratia proteamaculans
strain AGR96X shows dual activity against larvae of endemic New Zealand pasture pests, the grass grub (
Costelytra giveni
) and the manuka beetle (
Pyronota
spp.). Unlike
Serratia entomophila
, the causal agent of amber disease, which takes 3 to 4 months to kill grass grub larvae, AGR96X causes mortality within 5 to 12 days of ingestion and invades the insect hemocoel. AGR96X produces a unique variant of the
S. entomophila
antifeeding prophage (Afp), a cell-free phage-like entity that is proposed to deliver protein toxins to the grass grub target site, causing a cessation of feeding activity. Unlike other Afp variants, AGR96X Afp, named AfpX, contains two tail-length termination proteins, resulting in greater variability in the AfpX length. AfpX shows dual activity against both grass grub and manuka beetle larvae. AGR96X is a viable alternative to
S. entomophila
for pest control in New Zealand pasture systems.
A Quorum Sensing-Regulated Protein Binds Cell Wall Components and Enhances Lysozyme Resistance in Streptococcus pyogenes
Authors: Gogos Artemis , Jimenez Juan Cristobal , Chang Jennifer C. , Wilkening Reid V. , Federle Michael J. 
Published: March 2018

ABSTRACT

The Rgg2/3 quorum sensing (QS) system is conserved among all sequenced isolates of group A
Streptococcus
(GAS;
Streptococcus pyogenes
). The molecular architecture of the system consists of a transcriptional activator (Rgg2) and a transcriptional repressor (Rgg3) under the control of autoinducing peptide pheromones (SHP2 and SHP3). Activation of the Rgg2/3 pathway leads to increases in biofilm formation and resistance to the bactericidal effects of the host factor lysozyme. In this work, we show that deletion of a small gene,
spy49_0414c
, abolished both phenotypes in response to pheromone signaling. The gene encodes a small, positively charged, secreted protein, referred to as StcA. Analysis of recombinant StcA showed that it can directly interact with GAS cell wall preparations containing phosphodiester-linked carbohydrate polymers but not with preparations devoid of them. Immunofluorescence microscopy detected antibody against StcA bound to the surface of paraformaldehyde-fixed wild-type cells. Expression of StcA in bacterial culture induced a shift in the electrostatic potential of the bacterial cell surface, which became more positively charged. These results suggest that StcA promotes phenotypes by way of ionic interactions with the GAS cell wall, most likely with negatively charged cell wall-associated polysaccharides.

IMPORTANCE
This study focuses on a small protein, StcA, that is expressed and secreted under induction of Rgg2/3 QS, ionically associating with negatively charged domains on the cell surface. These data present a novel mechanism of resistance to the host factor lysozyme by GAS and have implications in the relevance of this circuit in the interaction between the bacterium and the human host that is mediated by the bacterial cell surface.
A Service evaluation of a hospital child death review process to elucidate understanding of contributory factors to child mortality and inform practice in the English National Health Service
Authors: Magnus Daniel S , Schindler Margrid B , Marlow Robin D , Fraser James I 
Published: March 2018

ObjectiveTo describe a novel approach to hospital mortality meetings to elucidate understanding of contributory factors to child death and inform practice in the National Health Service.DesignAll child deaths were separately reviewed at a meeting attended by professionals across the healthcare pathway, and an assessment was made of contributory factors to death across domains intrinsic to the child, family and environment, parenting capacity and service delivery. Data were analysed from a centrally held database of records.SettingAll child deaths in a tertiary children’s hospital between 1 April 2010 and 1 April 2013.Main outcome measuresDescriptive data summarising contributory factors to child deaths.Results95 deaths were reviewed. In 85% cases, factors intrinsic to the child provided complete explanation for death. In 11% cases, factors in the family and environment and, in 5% cases, factors in parenting capacity, contributed to patient vulnerability. In 33% cases, factors in service provision contributed to patient vulnerability and in two patients provided complete explanation for death. 26% deaths were classified as potentially preventable and in those cases factors in service provision were more commonly identified than factors across other domains (OR: 4.89; 95% CI 1.26 to 18.9).ConclusionsHospital child death review meetings attended by professionals involved in patient management across the healthcare pathway inform understanding of events leading to a child’s death. Using a bioecological approach to scrutinise contributory factors the multidisciplinary team concluded most deaths occurred as a consequence of underlying illness. Although factors relating to service provision were commonly identified, they rarely provided a complete explanation for death. Efforts to reduce child mortality should be driven by an understanding of modifiable risk factors. Systematic data collection arising from a standardised approach to hospital reviews should be the basis for national mortality review processes and database development.
Impact of adolescent age on maternal and neonatal outcomes in the Born in Bradford cohort
Authors: Marvin-Dowle Katie , Kilner Karen , Burley Victoria Jane , Soltani Hora 
Published: March 2018

ObjectivesExplore associations between maternal and neonatal outcomes and maternal age, with particular reference to adolescent women.DesignPopulation-based cohort study.SettingMaternity department of a large hospital in Northern England.ParticipantsPrimiparous women delivering a singleton at Bradford Royal Infirmary between March 2007 and December 2010 aged ≤19 years (n=640) or 20–34 years (n=3951). Subgroup analysis was performed using women aged ≤16 years (n=68). Women aged 20–34 years were used as the reference group.Primary outcome measuresMaternal and neonatal outcomes.ResultsThe odds of extremely low birth weight (<1000 g) were significantly higher in the adolescent group (≤19 years) compared with the reference group (adjusted OR (aOR) 4.13, 95% CI 1.41 to 12.11). The odds of very (<32 weeks) and extremely (<28 weeks) preterm delivery were also higher in the adolescent group (aOR 2.12, 95% CI 1.06 to 4.25 and aOR 5.06, 95% CI 1.23 to 20.78, respectively).Women in the adolescent group had lower odds of gestational diabetes (aOR 0.35, 95% CI 0.20 to 0.62), caesarean delivery (aOR 0.53, 95% CI 0.42 to 0.67 and instrumental delivery (aOR 0.53, 95% CI 0.41 to 0.67).ConclusionsThis study identifies important differences in maternal and neonatal outcomes between women by age group. These findings could help in identifying at-risk groups for additional support and tailored interventions to minimise the risk of adverse outcomes for these vulnerable groups. Further work is needed to identify the causal mechanisms linking age with outcomes in adolescent women where significant gaps in the literature exist.