bluuebunny/crossref_metadata_2025_split huggingface dataset:
The incremental informativeness of public subsidiary earnings
Authors: Daly Abbie 
Published: March 2018

PurposeThis study aims to investigate how holding public subsidiaries affects the information environment of consolidated entities in Germany.Design/methodology/approachThe sample consists of German consolidated entities that are traded on major German stock exchanges over the fiscal years 2005-2012 and hold subsidiaries with public common equity. The informativeness of earnings, defined as the association between earnings and returns, is used to investigate how holding public subsidiaries affects the information environment of consolidated entities.FindingsFindings suggest that public subsidiary earnings are incrementally informative about consolidated entity returns beyond both consolidated and segment earnings reported by consolidated entities in Germany. An investigation into the factors that affect the incremental informativeness of public subsidiary earnings reveals that public subsidiary earnings are more incrementally informative when, compared to the consolidated entity, they are relatively large, have dissimilar growth prospects and are from the same country (i.e. Germany).Practical implicationsThese findings suggest that this disclosure is useful to investors and that this type of disclosure could be valuable to adopt in other countries that do not have this disclosure requirement.Originality/valueThese findings contribute to the streams of literature that: investigate ways that regulators can improve the information environment of corporations, compare the informativeness of accounting measures and investigate the informativeness of subsidiary information.
Labor unemployment insurance and firms’ future performance
Authors: Wang Weiwei , Zheng Kenneth 
Published: March 2018

PurposeThe purpose of this paper is to investigate the association between unemployment insurance (UI) benefits and firms’ future performance as well as the association between UI benefits and volatility of firms’ future performance.Design/methodology/approachQuantitative analyses are used to perform empirical testing, and the variables in this study have been selected from previous literature. Empirical data consists of UI benefits data published from 2003 to 2012 on the US Department of Labor website, accounting data from Compustat, and stock return data from CRSP.FindingsUnemployment benefits are positively associated with firms’ future earnings and cash flows. Also, unemployment benefits are negatively associated with volatility of firms’ future earnings and cash flows. Finally, the positive association between unemployment benefits and firms’ future performance is more pronounced for firms with larger changes in labor force, and the negative association between unemployment benefits and volatility of firms’ future performance is more pronounced for firms with higher labor force volatility and capital structure volatility.Research limitations/implicationsTo the extent that other correlated omitted variables exist, the readers are asked to interpret the findings in this paper with caution.Originality/valueThis study contributes to prior literature on labor economics, finance, and accounting. The findings may be of interest to academic researchers and policy makers.
Board interlocking and firm performance: the role of foreign ownership in Saudi Arabia
Authors: Hamdan Allam 
Published: March 2018

Purpose
The purpose of this paper is to investigate what effect, if any, foreign ownership has on the relationship between board interlocking and firm performance.

Design/methodology/approach
Data on 131 firms from various sectors listed in the Saudi Financial Market during the period of 2016 were collected. Board interlocking was measured using two indicators (number of interlocks and number of interlocks per member) and then it was divided into three levels (1-6/7-14/15 or more). As for the performance of firms, it was measured using two indicators: one operational (return on assets and the other financial (return on equity)). Foreign ownership was considered as a moderator variable. In addition to firm and board characteristics, a set of control variables related to ownership structure was used.

Findings
Results provide some support for the “busyness hypothesis” which postulates deterioration in the effectiveness of directors, in terms of their monitoring role, when increasing the number of interlocks per director. Results also manifest a positive effect exerted by foreign ownership in terms of turning around the otherwise negative relationship between board interlocking and firm performance in the second level of interlocking (7-14) Code Article 12’s limit on the number of interlocking per director to a maximum of five directorships. However, there is limited compliance to this code among Saudi firms. The study indicates the need to comply with the governance code in order to enhance governance which undercut performance.

Originality/value
Highlighting the role of foreign ownership in enhancing corporate governance in a conservative business environment characterized by relational networks with gaps in corporate governance.
An empirical analysis of the characteristics of savings and credit cooperatives participating in the reporting excellence awards in Kenya
Authors: Mathuva David Mutua 
Published: March 2018

Purpose
In Kenya, an award for reporting excellence is presented annually to the entities in the public and private sector. The purpose of this paper is to examine the characteristics of savings and credit cooperatives (SACCOs) that apply for the annual reporting excellence award in Kenya.

Design/methodology/approach
The study employs correlation and probit regression analyses to establish the factors which explain the decision by SACCOs to participate in the Financial Reporting (FIRE) excellence award. The study utilizes data consisting of 1,272 firm-year observations for 212 SACCOs, over the period 2008-2013.

Findings
Consistent with institutional and legitimacy theories, the results demonstrate that structural and governance variables are significant and positively associated with the decision to participate in the annual FIRE awards by SACCOs in Kenya. Similarly, larger SACCOs and those that have adopted best cooperative governance practices are more likely to participate in the annual FIRE awards. The results also reveal that SACCOs audited by the Big 4 audit firms are more likely to participate in the annual FIRE awards.

Research limitations/implications
The study focuses on the factors explaining the decision to participate in the annual reporting excellence awards by organizations in a specific sector. Further studies can adopt a multi-sectoral approach to investigate the same phenomenon.

Practical implications
The findings highlight the importance of cooperative governance and resources in explaining why SACCOs choose to participate in the FIRE awards.

Originality/value
The study adds onto the dearth of literature on the aspect under focus. Globally, very few studies have examined the drivers of the decision to participate in reporting excellence awards by organizations.
Vedantic applications of augmented reality for strategic social marketing campaigns in India
Authors: Joshi Amrita 
Published: March 2018

Purpose
Social outreach campaigns such as mainstream commercial marketing campaigns are drawn to digital communication practices for increased visibility, speed and recall. This paper aims to highlight the usefulness and application of augmented reality (AR) technologies and proposes a change-driven usage of the AR environments for social marketing.

Design/methodology/approach
Paradigmatic structural analysis is used to extract the underlying schematic forms. A multimodal analytic approach is used to propose the conceptual framework.

Findings
AR is defined vis-à-vis conceptualizations of reality and hyper-reality from the Vedantic philosophical texts and treatises. The study examines and demonstrates an earlier version of AR expression in ancient times in the use of spatio-temporal constructs and their degrees of modality. It derives a conceptual schema based on AR resonant applications in narratives from the Vedantic literature. Based on these, the study highlights the persuasive appeal and co-creative potential of these illustrative examples to recommend marketing communication strategies for social outreach campaigns.

Research limitations/implications
The analysis recognizes a conceptual bridge between human extra-sensory/transcendental ability and contemporary technology. This study identifies five propositional structures (PS). It opens up the field of social marketing research to alternative methodologies such as multimodal analysis.

Practical implications
While most of contemporary AR usage is in commercial marketing, this study has derived specific guiding principles/propositional structures. These can be applied to create specific virtual environments that can simulate and demonstrate desirable societal outcomes and behaviours. As newer technologies permit further and more futuristic design interventions, developers could experiment with transitional states to impact behaviours, with implications for experimental layering of information.

Originality/value
This study responds to a call for innovative design interventions in the field of social marketing. Its originality lies in its use of the Vedantic framework which has not been explored in this direction elsewhere.
Measuring customers benefits of click and collect
Authors: Jara Magali , Vyt Dany , Mevel Olivier , Morvan Thierry , Morvan Nelida 
Published: March 2018

PurposeClick and collect (or grocery pickup) represents a growing part of the channel strategy of traditional off-line retailers. The aim of this study is to understand how customers develop their perceptions toward this new channel. In other words, what are the key factors explaining the long-term value creation for each “click and collect” system depending on consumers’ profiles?Design/methodology/approachOn the basis of a quantitative survey of 479 respondents, this research uses confirmatory analyses based on the partial least square path modeling.FindingsBased on the structural model, the study finds that the customers’ relations, website and pickup station are the most important factors creating value for customers whatever the internet grocery shopping model. The global conceptual model has been implemented under many variations to test the age effect and the kind of click and collect model. It is made evident that customers’ benefits vary regarding the kind of click and collect model and the age of customers.Research limitations/implicationsThis research allows a better understanding of the performance of the click and collect system by looking at the key factors that maximize the customers’ value and those that decrease it. Results precisely show variations of those factors according to the customer’s profile and the click and collect model.Originality/valueThis quantitative paper studies customer behaviors toward their usual retailer and their relationship with them. To do so, segmented approaches of the causal model are retained to provide specific recommendations.
Fake news judgement
Authors: El Rayess Maroun , Chebl Charla , Mhanna Joseph , Hage Re-Mi 
Published: March 2018

Purpose
The purpose of this paper is to provide library professionals with insights into students’ fake news judgment and the importance of teaching media and information literacy, not as an option but as a core educational requirement.

Design/methodology/approach
Qualtrics was used to collect the study data. Students completed a set of tasks designed in the form of a survey that entailed verifying whether news, stories, images and news sources were real, fake, dubious or trustworthy. Statistical tests were used to asses whether their responses depended on criteria, such as faculty and gender.

Findings
No significant relationship exists between the students’ responses and variables, such as gender, student category, fact-checking and source of information. The findings reveal that students’ ability to identify the authoritativeness of information is dependent on the faculty in which they are enrolled.

Originality/value
This paper reports the first known attempt in Lebanon to measure students’ ability in distinguishing fake from real news. The results of this paper can be used by library professionals, particularly in Lebanon, to convey the importance of teaching and embedding media and information literacy into their curriculum.
Comparison of Septic Shock Due to Multidrug-Resistant Acinetobacter baumannii or Klebsiella pneumoniae Carbapenemase-Producing K. pneumoniae in Intensive Care Unit Patients
Authors: Russo Alessandro , Giuliano Simone , Ceccarelli Giancarlo , Alessandri Francesco , Giordano Alessandra , Brunetti Grazia , Venditti Mario 
Published: March 2018

ABSTRACT

A significant cause of mortality in the intensive care unit (ICU) is multidrug-resistant (MDR) Gram-negative bacteria, such as MDR
Acinetobacter baumannii
(MDR-AB) and
Klebsiella pneumoniae
carbapenemase-producing
K. pneumoniae
(KPC-Kp). The aim of the present study was to compare the clinical features, therapy, and outcome of patients who developed septic shock due to either MDR-AB or KPC-Kp. We retrospectively analyzed patients admitted to the ICU of a teaching hospital from November 2010 to December 2015 who developed septic shock due to MDR-AB or KPC-Kp infection. Data from 220 patients were analyzed: 128 patients (58.2%) were diagnosed with septic shock due to KPC-Kp, and 92 patients (41.8%) were diagnosed with septic shock due to MDR-AB. The 30-day mortality rate was significantly higher for the MDR-AB group than the KPC-Kp group (84.8% versus 44.5%, respectively;
P
< 0.001). Steroid exposure and pneumonia were associated with MDR-AB infection, whereas hospitalization in the previous 90 days, primary bacteremia, and KPC-Kp colonization were associated with KPC-Kp infection. For patients with KPC-Kp infections, the use of ≥2
in vitro
-active antibiotics as empirical or definitive therapy was associated with higher 30-day survival, while isolation of colistin-resistant strains was linked to mortality. Patients with MDR-AB infections, age >60 years, and a simplified acute physiology score II (SAPS II) of >45 points were associated with increased mortality rates. We concluded that septic shock due to MDR-AB infection is associated with very high mortality rates compared to those with septic shock due to KPC-Kp. Analysis of the clinical features of these critically ill patients might help physicians in choosing appropriate empirical antimicrobial therapy.
The N Terminus of Autographa californica Multiple Nucleopolyhedrovirus DNA Polymerase Is Required for Efficient Viral DNA Replication and Virus and Occlusion Body Production
Authors: Chen Guoqing , Yan Qing , Fang Yang , Wu Lijuan , Krell Peter J. , Feng Guozhong 
Published: March 2018

ABSTRACT
Autographa californica multiple nucleopolyhedrovirus (AcMNPV) DNA polymerase (DNApol) plays a crucial role in viral DNA synthesis, and the N terminus (residues 1 to 186) is highly conserved in the baculovirus DNApol family. However, the functional role of the N terminus of DNApol has not yet been characterized. Here we report a functional analysis of the AcMNPV DNApol N terminus. We truncated the DNApol N terminus to construct truncation mutants Bac-GFP-PolΔ64, Bac-GFP-PolΔ110, and Bac-GFP-PolΔ186, which lack 64, 110, and 186 N-terminal residues, respectively. Although the truncation mutants rescued viral DNA synthesis and infectious virus production, the level of DNA replication decreased, and Bac-GFP-PolΔ64, Bac-GFP-PolΔ110, and Bac-GFP-PolΔ186 showed 10-fold, 89-fold, and 891-fold reductions in infectious viral yield compared to that of the wild-type repair virus, respectively. Production of occlusion bodies was compromised for all truncation mutants. Further bioinformatic analysis showed that the first 64 amino acids (aa) at the extreme N terminus contains a conserved α(-helix)-β(-sheet)-β-β secondary-structure region, and further downstream sequence from aa 67 to 186 is comprised of four conserved sequence motifs. Multiple alanine point substitutions in the α-β-β-β structure region or the four sequence motifs in the N terminus impaired viral DNA replication and resulted in reduction of virus yield and occlusion body production. Together, our results suggested that the secondary structure and four conserved motifs within the N terminus of AcMNPV DNApol are important for viral DNA synthesis, infectious virus yield, and production of occlusion bodies.

IMPORTANCE
DNA polymerase (DNApol) is highly conserved in all baculoviruses and is required for viral DNA replication. The N terminus is one of the highly conserved regions of baculovirus DNApols. Our results showed that the N terminus of baculovirus DNA polymerase plays an important role in efficient viral DNA synthesis and infectious virus yield and production of occlusion bodies. We identified five features, including a highly conserved secondary structure and four conserved amino acid motifs, in the AcMNPV DNApol N terminus, all of which are important for efficient viral DNA synthesis, infectious virus yield, and production of occlusion bodies.
rRNA Mimicry in RNA Regulation of Gene Expression
Authors: Meyer Michelle M. 
Published: March 2018

ABSTRACT

The rRNA is the largest and most abundant RNA in bacterial and archaeal cells. It is also one of the best-characterized RNAs in terms of its structural motifs and sequence variation. Production of ribosome components including >50 ribosomal proteins (r-proteins) consumes significant cellular resources. Thus, RNA
cis
-regulatory structures that interact with r-proteins to repress further r-protein synthesis play an important role in maintaining appropriate stoichiometry between r-proteins and rRNA. Classically, such mRNA structures were thought to directly mimic the rRNA. However, more than 30 years of research has demonstrated that a variety of different recognition and regulatory paradigms are present. This review will demonstrate how structural mimicry between the rRNA and mRNA
cis
-regulatory structures may take many different forms. The collection of mRNA structures that interact with r-proteins to regulate r-protein operons are best characterized in
Escherichia coli
, but are increasingly found within species from nearly all phyla of bacteria and several archaea. Furthermore, they represent a unique opportunity to assess the plasticity of RNA structure in the context of RNA-protein interactions. The binding determinants imposed by r-proteins to allow regulation can be fulfilled in many ways. Some r-protein-interacting mRNAs are immediately obvious as rRNA mimics from primary sequence similarity, others are identifiable only after secondary or tertiary structure determination, and some show no obvious similarity. In addition, across different bacterial species a host of different mechanisms of action have been characterized, showing that there is no simple one-size-fits-all solution.
Periodontitis, edentulism and glycemic control in patients with type 2 diabetes: a cross-sectional study
Authors: Taboza Zuila Albuquerque , Costa Katia Linhares , Silveira Virginia Régia , Furlaneto Flavia Aparecida , Montenegro Jr Renan , Russell Stefanie , Dasanayake Ananda , Rego Rodrigo O 
Published: March 2018

ObjectivesTo compare the glycemic control in non-smoking patients with type 2 diabetes according to their periodontal and dental status.Research design and methodsThis cross-sectional study investigated patients previously diagnosed with type 2 diabetes and under antidiabetic medication. Clinical data and fasting blood glucose (FBG) levels were collected from medical and dental records. Patients were divided into three groups according to dental and periodontal diagnosis: no or mild periodontitis (NO/MILD, n=96), moderate or severe periodontitis (MOD/SEV, n=74) and edentulous (n=141). FBG levels were compared between groups. Logistic regression was also applied to estimate the OR of presenting hyperglycemia.ResultsEdentulous patients had significantly higher FBG levels of 155.7±70.9 (mean±SD mg/dL) than those in the MOD/SEV (136.6±33.8) and the NO/MILD (123.1±36.7) groups. Differences between the latter two groups were also significant. Edentulous patients had adjusted ORs of 4.53, 4.27 and 3.95 of having FBG≥126, ≥150 and ≥180 mg/dL, respectively, in comparison with NO/MILD group. The MOD/SEV group also presented significant odds of having FBG≥126 mg/dL (OR=2.66) and ≥150 mg/dL (OR=2.45) than the NO/MILD group.ConclusionsPatients in the MOD/SEV group had worse glycemic control than the ones in the NO/MILD group. However, edentulous patients presented higher glycemic levels than both dentate groups, and also presented with higher odds of having hyperglycemia.
Associations between healthcare worker participation in workplace wellness activities and job satisfaction, occupational stress and burnout: a cross-sectional study in Botswana
Authors: Ledikwe Jenny H , Kleinman Nora Joelle , Mpho Maureen , Mothibedi Heather , Mawandia Shreshth , Semo Bazghina-werq , O’Malley Gabrielle 
Published: March 2018

ObjectivesHealthcare workers (HWs) are prone to high levels of stress and burnout, particularly when caring for people with HIV/AIDS. This study assessed whether participation in Botswana’s Workplace Wellness Programme (WWP) for HWs was associated with job satisfaction, occupational stress, well-being and burnout.MethodsUsing multistage sampling, a paper-based questionnaire was distributed to 1856 randomly selected HWs at 135 public facilities across Botswana. Well-validated scales assessed key outcomes. Analysis of covariance models were built for psychosocial factors associated with WWP participation, controlling for associated demographics.ResultsResponse rate was 73% (n=1348). The majority of respondents were female (62%), not married (65%) and had children (84%). Mean age was 40.0 years (SD±9.9). Respondents were roughly split between participation in no WWP activities (29.4%), 1–6 WWP activities (38.9%) and seven or more WWP activities (31.7%) in the past year. High participation was associated with older age, being a doctor or other professional, working at hospitals or District Health Management Teams, working longer in health services or working longer at a facility. In unadjusted analyses, high participation was significantly associated (P<0.05) with higher satisfaction with overall job, work, supervision, promotion, pay and professional efficacy and lower stress, exhaustion and cynicism. All associations remained significant in controlled analyses except cynicism.ConclusionsResults from this study suggest that participation in workplace wellness activities is associated with higher satisfaction with multiple job facets and lower stress, exhaustion and cynicism. Introduction of these activities may help ameliorate high occupational stress levels among HWs.