bluuebunny/crossref_metadata_2025_split huggingface dataset:
Internal auditor’s compliance to code of ethics
Authors: Alias Noor Furzanne , Nawawi Anuar , Salin Ahmad Saiful Azlin Puteh 
Published: January 2019

Purpose
The purpose of this study was to determine the professional competency levels acquired by internal auditors in detecting unethical behaviour, to evaluate the position of internal auditors on objectivity and integrity in dealing with unethical behaviour and to examine the extent of their awareness on ethical issues in government-linked companies (GLCs).

Design/methodology/approach
Data were collected via questionnaires that were randomly distributed to the internal auditors of the selected GLS in Malaysia. These questionnaires were constructed from the Certified Internal Auditor (CIA) Examination Paper and The Institute of Internal Auditors (IIA) Competency Framework.

Findings
This study found that internal auditors of the GLCs had a high level of competency in performing audit engagements and were able to detect unethical practices in the companies. The majority of the internal auditors also had a high level of objectivity and integrity when faced with unethical behaviour during audit engagements.

Research limitations/implications
This study provided strong evidence that the internal auditors of Malaysian GLCs strongly complied with IIA Code of Ethics. Besides, they were also aware of the unethical behaviour which occurred within their organizations. However, this study is limited to the internal auditors in GLCs, while the questions of the survey instrument are restricted to the elements of integrity, objectivity and professional competencies of internal auditors.

Practical implications
This study highlights the level of internal-auditor competency and adherence to the IIA’s International Standards for the Professional Practice of Internal Auditing (ISPPIA) and IIA’s Practice Guide to identify unethical behaviour within the Malaysian GLCs.

Originality/value
This study is original as it focusses on GLCs which did not get much attention from previous researchers, particularly the GLCs that operate in a developing country such as Malaysia.
Fraud in small charities: evidence from England and Wales
Authors: Ohalehi Paschal 
Published: January 2019

Purpose
Despite the increasing awareness of fraud in organisations and the potential benefits of strong fraud management through deterrence and prevention in the UK, there remains limited research on fraud in small charities. This paper aims to examine astonishing cases of fraud in small charities whilst raising awareness of the impact of fraud and its wider implication in the charity sector.

Design/methodology/approach
This research used a qualitative approach amongst randomly selected 24 charity trustees with income of £0-250,000 and over £250,000. Recent statistics from fraud survey published in Annual Fraud Indicator by the National Fraud Authority and the United Kingdom Fraud Costs Measurement Committee were presented and the theory of why people commit fraud is described.

Findings
This paper summarises evidence that shows the frequency and severity of fraud in charities, which remains increasingly high. Furthermore, smaller charities are not immune from fraud and suffer losses due to lack of segregation of duties and weak control systems when compared to larger charities with stronger control systems and better governance structure. This paper addresses a very important topic in the charity sector. Whilst fraud and fund misappropriation receive significant media coverage in large charities, smaller charities also suffer losses occasioned by fraud even in large proportion albeit with less reporting in the media.

Practical implications
Charity managers and trustees will benefit from having sufficient knowledge in deterrence and prevention of charity fraud.

Originality/value
This is a novel research as it looks into the nature of fraud in small charities of which there is limited research both in the voluntary and fraud literature.
Role of government’s legal adviser in curbing corruption in Israel
Authors: Primakov Denis 
Published: January 2019

Purpose
The status of government’s legal adviser in Israel is complicated and controversial. This status deeply impacts discretion and independence, especially in the role of combating corruption. This article aims to review the status, power and independence of the government’s legal adviser and his/her interaction with other legal institutions dealing with corruption cases.

Design/methodology/approach
The author argues that the period of the 1980s, in Israel, was characterized by prosecution’s activism because of the dramatically increased number of corruption-related cases.

Findings
Prominent government legal advisers formulated approaches to the struggle against political corruption in Israel; upon becoming justices of the supreme court, they successfully transited their prosecution mindset to judicial activism (and not only for corruption-related cases).

Originality/value
This article discovers a linkage between prosecution and judicial positions, not under the Israeli legislation but based on personal willingness to combat corruption.
Adaptive reuse of buildings: the case of Sri Lanka
Authors: De Silva G.D.R. , Perera B.A.K.S. , Rodrigo M.N.N. 
Published: January 2019

Purpose
Historic buildings can make a significant contribution to the history and culture of a country. Today, land scarcity has led to the demolishing of existing buildings to meet the demand for new constructions. Adaptive reuse of buildings (ARB) while preserving the hidden prestige of historic buildings plays a pivotal role in regenerating the built environment to cater to the demand that exists for new buildings. Sri Lanka has so far not embraced ARB, which can help to preserve the historical and cultural values of the existing building stock in the country. Hence, the study aims to analyze the remedial actions that can overcome the barriers to and challenges of ARB in Sri Lanka.

Design/methodology/approach
This study adopted a qualitative research approach by using three expert interviews and five case studies. The data collected from the case studies were analyzed using content analysis. As a part of the case studies, semi-structured interviews with 15 professionals who are already practicing ARB were conducted.

Findings
When making the ARB decision, key drivers and parameters of ARB have to be considered. ARB has socio-cultural, environmental and economic benefits. Sri Lanka as a developing country will definitely face barriers and challenges when adopting ARB. These barriers/challenges could be categorized as social; environmental; economic; legal-regulatory; and physical-technical-other barriers/challenges. The economic barrier, “Higher opportunity costs,” and the legal barrier, “Health and safety requirements,” stipulated by the authorities were common to all five case studies.

Originality/value
The study identifies the actions that can overcome ARB barriers and challenges present in Sri Lanka to reap maximum socio-cultural, environmental and economic benefits.
Can BRICS and ASEAN-5 emerging economies benefit from bank diversification?
Authors: Moudud-Ul-Huq Syed 
Published: January 2019

Purpose
This paper aims to empirically investigate the impact of bank diversification on performance and risk-taking behavior. The analysis uses an unbalanced panel data set covering the period between 2007 and 2015 for a total of 1,397 banks from ASEAN-5 and BRICS economies.

Design/methodology/approach
Dynamic panel generalized method of moments (GMM) has been used primarily to examine the relationship between bank diversification on performance and risk-taking and later, validate the core results by incorporating two-stage least squares (2SLS).

Findings
Similar to the results of previous studies based on the developed economy, this study also confirms the hypothesis of the portfolio diversification. The key robust result is that the benefits from revenue and assets diversification are heterogeneous and the BRICS banks achieve higher benefit from using both diversification strategies. On the other hand, ASEAN-5 banks fail to show the significant advantage from assets diversification. Among the diverse sources of income, interest is not a major determinant of efficiency and bank’s stability, while ASEAN-5 banks should foster commission and others income as mechanisms for diversification benefit in the region.

Originality/value
A few studies are available in the current literature which examines the impact of revenue and assets diversification on either bank performance or risk-taking in the developed economy’s context. However, very few studies are found that examine the relationship between bank diversification, performance and risk-taking together. Moreover, to the best of the author’s knowledge, there is a dearth of literature on this topic that built on the comparative analysis between two regions, i.e. ASEAN-5 and BRICS. As a result, the empirical results of this research provide useful information to the stakeholders so that they can enhance bank diversification strategy and implement them successfully by considering the other factors.
MiFID II key concerns
Authors: Yeoh Peter 
Published: January 2019

Purpose
This paper aims to discuss key concerns surrounding the recent implementation of the Markets in Financial Instruments Directive (MIFID II). It focuses on the UK regime. The insights derived are envisaged to be helpful guides for participants and regulators in financial markets.

Design/methodology/approach
This paper used the legal-economics perspective. It relied on primary data from statutes and regulations and secondary data from the public domain to analyze the phenomenon. The analytical framework comprised the following sections: Introduction, MiFID I review, MiFID II scope, MiFID II key concerns and concluding remarks.

Findings
Only half of the EU Member States including the UK managed to transpose MiFID II within the 3rd January 2018 effective date. At this early stage of implementation, various teething problems were encountered. These pertained to costs and charges reporting, firm governance, product governance, transaction reporting, best execution and research. Owing to the sheer scale and complexity of MIFID II, most entities barely coped with their reporting obligations. Noting the situation, the Financial Conduct Authority assured firms taking all sufficient steps that they would be treated fairly.

Research limitations/implications
The paper was not sufficiently empirical. However, the study benefited reasonably from triangulation of data and perspectives to provide good insights on the implementation effects of the complex and voluminous EU rules for governing financial markets with global implications.

Practical implications
Investors could gain from the enhanced transparency and best execution rules. Investment banks could gain from the emerging resilient, integrated and efficient financial markets. Regulators with better access to more and higher quality reporting could intervene more effectively when required.

Originality/value
This paper assembled and critically analyzed currently available research insights in these areas so as to provide useful guidance to those needing to work and comply with MiFID II rules and academics teaching financial services law.
The influence of symbiotic bacteria on reproductive strategies and wing polyphenism in pea aphids responding to stress
Authors: Reyes Miguel L. , Laughton Alice M. , Parker Benjamin J. , Wichmann Hannah , Fan Maretta , Sok Daniel , Hrček Jan , Acevedo Tarik , Gerardo Nicole M. 
Published: January 2019

Abstract

Environmental stressors can be key drivers of phenotypes, including reproductive strategies and morphological traits. The response to stress may be altered by the presence of microbial associates. For example, in aphids, facultative (secondary) bacterial symbionts can provide protection against natural enemies and stress induced by elevated temperatures. Furthermore, aphids exhibit phenotypic plasticity, producing winged (rather than wingless) progeny that may be better able to escape danger, and the combination of these factors improves the response to stress. How symbionts and phenotypic plasticity, both of which shape aphids’ stress response, influence one another, and together influence host fitness, remains unclear.

In this study, we investigate how environmental stressors drive shifts in fecundity and winged/wingless offspring production, and how secondary symbionts influence the process. We induced production of winged offspring through distinct environmental stressors, including exposure to aphid alarm pheromone and crowding, and, in one experiment, we assessed whether the aphid response is influenced by host plant.

In the winged morph, energy needed for wing maintenance may lead to trade‐offs with other traits, such as reproduction or symbiont maintenance. Potential trade‐offs between symbiont maintenance and fitness have been proposed but have not been tested. Thus, beyond studying the production of offspring of alternative morphs, we also explore the influence of symbionts across wing/wingless polyphenism as well as symbiont interaction with cross‐generational impacts of environmental stress on reproductive output.

All environmental stressors resulted in increased production of winged offspring and shifts in fecundity rates. Additionally, in some cases, aphid host‐by‐symbiont interactions influenced fecundity. Stress on first‐generation aphids had cross‐generational impacts on second‐generation adults, and the impact on fecundity was further influenced by the presence of secondary symbionts and presence/absence of wings.

Our study suggests a complex interaction between beneficial symbionts and environmental stressors. Winged aphids have the advantage of being able to migrate out of danger with more ease, but energy needed for wing production and maintenance may come with reproductive costs for their mothers and for themselves, where in certain cases, these costs are altered by secondary symbionts.
‘The City of Our Dream’: Owambe Urbanism and Low‐income Women's Resistance in Ibadan, Nigeria
Authors: Ogunyankin Grace Adeniyi 
Published: January 2019

AbstractIbadan, Nigeria, has been an outlier in the ranking of world‐class cities. But in the past seven years, amidst the circulating Africa Rising narrative, Ibadan has embarked on what I call an Afropolitan Imagineering project of owambe urbanism. Afropolitan Imagineering refers to the production of new images/narratives of Africa and Africans as world‐class and cosmopolitan. Owambe urbanism is a spatio‐temporal neoliberal project concerning destination, arrival and place‐making, which promises a shared and happy future for all urban dwellers. I argue that this promise of happiness is challenged by low‐income women who are cognizant that a shared and happy future is impossible when little effort is made to address social inequality in the present. They thus refuse to be ‘good’ citizens and invoke an alternative urban futurity through their embodied and imagined resistance.
Clinical outcomes of endoscopic submucosal dissection for laterally spreading tumors involving the dentate line
Authors: Guo Hui Min , Ling Ting Sheng , Wang Lei , Lv Ying , Zhang Xiao Qi , Yang Tian , Xu Gui Fang , Sun Qi , Nie Ling , Zou Xiao Ping 
Published: January 2019

ObjectiveEndoscopic submucosal dissection (ESD) for laterally spreading tumors (LST) involving the dentate line (LST‐DL) is challenging because of the specific anatomical features of the anorectum. This study aimed to evaluate the efficacy and safety of ESD for LST‐DL.MethodsConsecutive patients with LST‐DL who had undergone ESD at our hospital between January 2010 and December 2015 were retrospectively enrolled in this study. Rates of en bloc resection, R0 resection, and complications, pathological characteristics, and tumor recurrence were analyzed and compared with those of LST in the rectum not involving the dentate line (LST‐NDL).ResultsAltogether 49 patients with LST‐DL (median age 63 years; 39 women; median lesion size 57 mm; median follow‐up period of 24 months) and 96 patients with LST‐NDL (median age 67 years; 31 women; median lesion size 47 mm; median follow‐up period of 31 months) were enrolled. En bloc resection (93.9% [46/49] vs 94.8% [91/96]) and en bloc R0 resection rates (83.7% [41/49] vs 88.5% [85/96]), respectively, for LST‐DL and LST‐NDL, with no significant differences. However, ESD for LST‐DL had a longer procedure time (77 min vs 54 min, P = 0.02), a greater postprocedural perianal pain rate (28.6% vs 0%, P < 0.001), and more anal strictures (4.1% vs 0%, P = 0.04). The complication rates of perforation, bleeding and fever, recurrence rate, and pathological characteristics did not differ between the two groups.ConclusionsESD is a safe and effective therapeutic modality for LST‐DL. However, this procedure should be performed by experienced endoscopists and the difficulty needs to be fully considered.
Simulating the Impacts of Irrigation Levels on Soybean Production in Texas High Plains to Manage Diminishing Groundwater Levels
Authors: Sharda Vaishali , Gowda Prasanna H. , Marek Gary , Kisekka Isaya , Ray Chittaranjan , Adhikari Pradip 
Published: January 2019

AbstractThere is an increasing need to strategize and plan irrigation systems under varied climatic conditions to support efficient irrigation practices while maintaining and improving the sustainability of groundwater systems. This study was undertaken to simulate the growth and production of soybean [Glycine max (L.)] under different irrigation scenarios. The objectives of this study were to calibrate and validate the CROPGRO‐Soybean model under Texas High Plains’ (THP) climatic conditions and to apply the calibrated model to simulate the impacts of different irrigation levels and triggers on soybean production. The methodology involved combining short‐term experimental data with long‐term historical weather data (1951–2012), and use of mechanistic crop growth simulation algorithms to determine optimum irrigation management strategies. Irrigation was scheduled based on five different plant extractable water levels (irrigation threshold [ITHR]) set at 20%, 35%, 50%, 65%, and 80%. The calibrated model was able to satisfactorily reproduce measured leaf area index, biomass, and evapotranspiration for soybean, indicating it can be used for investigating different strategies for irrigating soybean in the THP. Calculations of crop water productivity for biomass and yield along with irrigation water use efficiency indicated soybean can be irrigated at ITHR set at 50% or 65% with minimal yield loss as compared to 80% ITHR, thus conserving water and contributing toward lower groundwater withdrawals. Editor's note: This paper is part of the featured series on Optimizing Ogallala Aquifer Water Use to Sustain Food Systems. See the February 2019 issue for the introduction and background to the series.
Deficit Irrigation Management of Maize in the High Plains Aquifer Region: A Review
Authors: Rudnick D.R. , Irmak S. , West C. , Chávez J.L. , Kisekka I. , Marek T.H. , Schneekloth J.P. , Mitchell McCallister D. , Sharma V. , Djaman K. , Aguilar J. , Schipanski M.E. , Rogers D.H. , Schlegel A. 
Published: January 2019

AbstractIrrigated agriculture is a major economic contributor of the High Plains Region and it primarily relies on the High Plains Aquifer as a source of water. Over time, areas of the High Plains Aquifer have experienced drawdowns limiting its ability to supply sufficient water to sustain fully irrigated crop production. This among other reasons, including variable climatic factors and differences in state water policy, has resulted in some areas adopting and practicing deficit irrigation management. Considerable research has been conducted across the High Plains Aquifer region to identify locally appropriate deficit irrigation strategies. This review summarizes and discusses research conducted in Nebraska, Colorado, Kansas, and Texas, as well as highlights areas for future research. Editor's note: This paper is part of the featured series on Optimizing Ogallala Aquifer Water Use to Sustain Food Systems. See the February 2019 issue for the introduction and background to the series.
Spatial Convergence in Major Dissolved Ion Concentrations and Implications of Headwater Mining for Downstream Water Quality
Authors: Johnson Brent , Smith Elizabeth , Ackerman Jerry W. , Dye Susan , Polinsky Robyn , Somerville Eric , Decker Chris , Little Derek , Pond Gregory J. , D'Amico Ellen 
Published: January 2019

AbstractSpatial patterns in major dissolved solute concentrations were examined to better understand impact of surface coal mining in headwaters on downstream water chemistry. Sixty sites were sampled seasonally from 2012 to 2014 in an eastern Kentucky watershed. Watershed areas (WA) ranged from 1.6 to 400.5 km2 and were mostly forested (58%–95%), but some drained as much as 31% surface mining. Measures of total dissolved solutes and most component ions were positively correlated with mining. Analytes showed strong convergent spatial patterns with high variability in headwaters (<15 km2 WA) that stabilized downstream (WA > 75 km2), indicating hydrologic mixing primarily controls downstream values. Mean headwater solute concentrations were a good predictor of downstream values, with % differences ranging from 0.55% (Na+) to 28.78% (Mg2+). In a mined scenario where all headwaters had impacts, downstream solute concentrations roughly doubled. Alternatively, if mining impacts to headwaters were minimized, downstream solute concentrations better approximated the 300 μS/cm conductivity criterion deemed protective of aquatic life. Temporal variability also had convergent spatial patterns and mined streams were less variable due to unnaturally stable hydrology. The highly conserved nature of dissolved solutes from mining activities and lack of viable treatment options suggest forested, unmined watersheds would provide dilution that would be protective of downstream aquatic life.
Expression of tumor necrosis factor receptor 2 in human non‐small cell lung cancer and its role as a potential prognostic biomarker
Authors: Zhang Yan Wen , Chen Qian Qian , Cao Jie , Xu Lei Qian , Tang Xin , Wang Juan , Zhang Jing , Dong Li Xia 
Published: January 2019

BackgroundTumor necrosis factor receptor 2 (TNFR2) promotes tumor cell proliferation, activates immunosuppressive cells, and supports immune escape. However, its role in non‐small cell lung cancer (NSCLC) has not been reported.MethodsQuantitative real‐time PCR and Western blotting were used to evaluate TNFR2 in three NSCLC cell lines (A549, H1299, H1975) and normal lung epithelial cells (BEAS‐2B). TNFR2 was evaluated in 71 tumor tissues and 25 adjacent normal lung tissues by immunohistochemistry and analyzed with respect to clinical parameters.ResultsThe messenger RNA and protein levels of TNFR2 were significantly higher in A549, H1299, and H1975 cells than in BEAS‐2B cells (P < 0.05) and differed significantly between NSCLC tissues and adjacent normal lung tissues by immunohistochemistry (P < 0.0001). TNFR2 is a independent prognostic factor in NSCLC. There have significantly differences in overall survival (OS) (P = 0.006) and disease‐free survival (DFS) (P = 0.000) of NSCLC patients between TNFR2 low expression groups and TNFR2 high expression group.ConclusionTNFR2 is expressed in human NSCLC tissues and cell lines and is related to poor prognosis. TNFR2 may represent a new auxiliary index for patients with NSCLC.