bluuebunny/crossref_metadata_2025_split huggingface dataset:
Management accounting information and the board meeting of an English further education college
Authors: Fletcher Neil J. , Ridley-Duff Rory J. 
Published: July 2018

Purpose
This paper aims to investigate the intersection between corporate governance and management accounting information within the board meeting of an English further education college.

Design/methodology/approach
The empirical fieldwork uses an interventionist approach. Board members’ mental models of a management accounting boundary object are analysed.

Findings
The paper supports Parker (2007) and Cornforth and Edward’s (1999) observation that within a board meeting, collaborative “micro-management” type talk is considered to lie outside the acceptable remit of non-executive and executive board member interaction. Such an attitude can prevent an intertwining of management accounting information and other mental models of an organisation occurring. This can preclude management accounting information from rendering an organisation visible, in an expansive manner, within a boardroom.

Research limitations/implications
Interventionist researchers working within the black box of the board are encouraged to design more radical and collaborative interventions than the interview/report format used here.

Practical implications
Non-executive directors might benefit from being offered the opportunity to interact with management accounting information outside the formal board meeting and committee structure.

Originality/value
A deeper understanding of how directors’ mental models, boardroom behaviours and attitudes influence their interaction with management accounting information is offered. Insight into the limitations of using management accounting information in the boardroom is developed.
Excess offer premium and acquirers’ performance
Authors: Woo Won-Seok , Cho Suhyun , Park Kyung-Hee , Byun Jinho 
Published: July 2018

PurposeThis paper aims to investigate the causes of mergers and acquisitions (M&A) deals that acquiring firms pay excess premium beyond the market-expected level and examine the relation between the announcement return and long-term performance of the acquiring firms.Design/methodology/approachBased on a sample of 1,767 US firms’ M&A deals from 2000 to 2014, the authors use the expectation model used by Ang and Ismail (2015) to measure normal offer premium in an M&A deal. They conduct the standard event study methodology to observe the market reaction for acquiring companies on the announcement day. Buy-and-hold abnormal returns are used for the main explanatory variable so as to find the impact of the premium paid on the long-term performance of the acquirer.FindingsFirst, acquiring firms are faced with negative market returns when acquiring firms pay excess premiums. Second, poor long-term performance of the acquiring firms is observed if acquiring firms pay excess premium. Finally, the negative relation between excess premium and acquiring firms’ long-term performance weakens, as the sample period becomes longer.Research limitations/implicationsThe hypotheses and results of the empirical study are as follows. First, the acquirer’s market reaction on the announcement day is negative when it pays an excess offer premium. This is because the market perceives the premium to be greater than the value of the deal, which damages the value of the market, as it is not perceived as a proxy for future synergy. Second, the acquirer’s long-term performance is low when it pays the excess offer premium. It is the same result as the acquirer’s market reaction on the announcement day. This shows that the excess premium does not result in either a short-term positive reaction or a long-term profit for the acquiring shareholders. However, it is found that the relationship between the excess premium and the long-term performance of the acquirer decreases with time. This is because the long-term performance of the acquirer is more affected by management and other events after the deal.Originality/valueThe authors divide the total premium paid into the normal offer premium and the excess premium, and their focus is on the excess premium part. The main contribution of this paper is that it analyzes how the excess premium affects the market reaction on the announcement day and the long-term performance of acquiring firms.
Grand parenting by the pool
Authors: Mikkelsen Marie Vestergaard , Blichfeldt Bodil Stilling 
Published: July 2018

PurposeHolidays are often conceptualized as an opportunity for individuals to escape everyday life responsibilities, roles and relations. However, families bring with them domestic, everyday life responsibilities, bonds and relationships while holidaying. So far, research on family holidays has emphasized the nuclear family, largely assuming that holidays include a husband-wife-child(ren) constellation. However, family holidays come in many different forms, and this paper aims to focus on the under-researched issue of grandparents and grandchildren vacationing together.Design/methodology/approachDrawing on 81 qualitativein situinterviews with grandparents, who vacation together with their grandchildren at Danish caravan sites, this paper explores how grandparents and grandchildren “do” family during joint holidays. Although attempts were made to give voice to children, the paper predominantly uses data from interviews with grandparents.FindingsAlthough grandparent–grandchildren holidays resemble nuclear family holidays in a number of ways, significant differences are also identified. Key differences are that these holidays enable grandparents and grandchildren to interact both more intensively and in ways they cannot do (as easily) at home; are a means for grandparents to help and support their children; allow for grandparents and grandchildren to be both together and apart; and are critical to how contemporary families enact and “do” family across generations.Originality/valueThe paper deepens knowledge on the under-explored topic of extended family consumption in tourism and points to grandparent–grandchild holidays as an important element of how grandparents “do” family.
Globally consistent impact of tropical cyclones on the structure of tropical and subtropical forests
Authors: Ibanez Thomas , Keppel Gunnar , Menkes Christophe , Gillespie Thomas W. , Lengaigne Matthieu , Mangeas Morgan , Rivas-Torres Gonzalo , Birnbaum Philippe 
Published: July 2018

Abstract

Tropical cyclones (TCs) are large‐scale disturbances that regularly impact tropical forests. Although long‐term impacts of TCs on forest structure have been proposed, a global test of the relationship between forest structure and TC frequency and intensity is lacking. We test on a pantropical scale whether TCs shape the structure of tropical and subtropical forests in the long term.

We compiled forest structural features (stem density, basal area, mean canopy height and maximum tree size) for plants ≥10 cm in diameter at breast height from published forest inventory data (438 plots ≥0.1 ha, pooled into 250 1 × 1‐degree grid cells) located in dry and humid forests. We computed maps of cyclone frequency and energy released by cyclones per unit area (power dissipation index, PDI) using a high‐resolution historical database of TCs trajectories and intensities. We then tested the relationship between PDI and forest structural features using multivariate linear models, controlling for climate (mean annual temperature and water availability) and human disturbance (human foot print).

Forests subject to frequent cyclones (at least one TCs per decade) and high PDI exhibited higher stem density and basal area, and lower canopy heights. However, the relationships between PDI and basal area or canopy height were partially masked by lower water availability and higher human foot print in tropical dry forests.

Synthesis. Our results provide the first evidence that tropical cyclones have a long‐term impact on the structure of tropical and subtropical forests in a globally consistent way. The strong relationship between power dissipation index and stem density suggests that frequent and intense tropical cyclones reduce canopy cover through defoliation and tree mortality, encouraging higher regeneration and turnover of biomass. The projected increase in intensity and poleward extension of tropical cyclones due to anthropogenic climate change may therefore have important and lasting impacts on the structure and dynamics of forests in the future.
Open‐source 3D printed sensors for hand strength assessment: Validation of low‐cost load cell and fabric sensor‐based systems
Authors: Cutler Claudia R. , Hamilton Anita L. , Hough Emma , Baines Cheyenne M. , Clark Ross A. 
Published: July 2018

Background/aimPinch and grip strength assessment is commonly performed in occupational therapy practice. However, the typically utilised methods are limited to pinch or grip dynamometers and do not readily translate to handling everyday objects. With the advent of consumer‐grade 3D printing and low‐cost sensor systems, the possibilities for creating customised assessment devices are expanding. As a first step in determining the validity of low‐cost sensor systems, their data must be compared to a gold standard. Consequently, this study examined the criterion validity of two such systems for measuring pinch strength, specifically a small load cell and pressure‐sensing fabric, with a mechanical pinch gauge.MethodsA total of 33 participants performed strength tests using a mechanical pinch grip device, which had a plastic 3D printed cover with a pressure‐sensing fabric overlaid on it to allow for simultaneous criterion validation, and a small load cell with a plastic 3D printed casing designed for comfortable pinch grip assessment.ResultsThe simultaneously assessed fabric sensor and mechanical pinch grip device showed excellent absolute (ICC2,k = 0.94) and relative (Pearson's R = 0.90) agreement. Both devices showed similar excellent relative (R > 0.75) agreement with the load cell despite non‐simultaneous assessment. These findings indicate that 3D printed sensors incorporating a load cell and a pressure‐sensing fabric can be used to replicate a pinch grip assessment performed with a mechanical pinch gauge.ConclusionsThis study lays the foundation for these sensor systems to be modified for use as assessment tools during the performance of functional tasks using everyday objects. Additionally, because both systems generate real‐time force data they could be used for biofeedback as part of rehabilitation and strengthening programs. To aid uptake and future research using these systems, the 3D print models, step‐by‐step hardware design and software programs used are provided in an open‐source format at www.rehabtools.org/otsensors.html.
Transient bottom water oxygenation creates a niche for cable bacteria in long‐term anoxic sediments of the Eastern Gotland Basin
Authors: Marzocchi Ugo , Bonaglia Stefano , van de Velde Sebastiaan , Hall Per O. J. , Schramm Andreas , Risgaard‐Petersen Nils , Meysman Filip J. R. 
Published: July 2018

SummaryCable bacteria have been reported in sediments from marine and freshwater locations, but the environmental factors that regulate their growth in natural settings are not well understood. Most prominently, the physiological limit of cable bacteria in terms of oxygen availability remains poorly constrained. In this study, we investigated the presence, activity and diversity of cable bacteria in relation to a natural gradient in bottom water oxygenation in a depth transect of the Eastern Gotland Basin (Baltic Sea). Cable bacteria were identified by FISH at the oxic and transiently oxic sites, but not at the permanently anoxic site. Three species of the candidate genus Electrothrix, i.e. marina, aarhusiensis and communis were found coexisting within one site. The highest filament density (33 m cm−2) was associated with a 6.3 mm wide zone depleted in both oxygen and free sulphide, and the presence of an electric field resulting from the electrogenic sulphur oxidizing metabolism of cable bacteria. However, the measured filament densities and metabolic activities remained low overall, suggesting a limited impact of cable bacteria at the basin level. The observed bottom water oxygen levels (< 5 μM) are the lowest so far reported for cable bacteria, thus expanding their known environmental distribution.
Ecologically realistic model of infection for exploring the host damage caused by Vibrio aestuarianus
Authors: Parizadeh Leila , Tourbiez Delphine , Garcia Céline , Haffner Philippe , Dégremont Lionel , Le Roux Frédérique , Travers Marie‐Agnès 
Published: July 2018

SummaryAlthough vibrios are frequently associated with marine organisms mortality outbreaks, knowledge on their ecology and pathogenicity is sparse, thus limiting disease management and prophylactic strategies. Here, we investigated V. aestuarianus infection onset and progression in the wild, taking advantage of a ‘claire’ pond: a semi‐closed system with limited seawater renewal, theoretically more adapted to disease transmission. We showed a positive association of the bacteria with oysters, which can constitute a reservoir for the bacteria in the winter. Moreover, passage through oysters was found to be necessary for experimental disease reproduction as vibrios shedding from diseased oysters have higher infectivity than from in vitro grown. We next developed an experimental ‘ecologically realistic’ infection model in a mesocosm, allowing infection by natural route. By means of this non‐invasive protocol, we analysed the pathogenesis of the bacteria and demonstrated the importance of haemolymph for initial colonization and the septicaemic nature of this disease.
(Non‐)Enforcement of Directors’ Duties in Corporate Groups: Goh Chan Peng v Beyonics Technology Ltd
Authors: Koh Alan K. 
Published: July 2018

AbstractCorporate groups, a ubiquitous feature of modern business, pose formidable challenges for common law courts relying on traditional corporate law doctrine. Arising out of a corporate group's recent bid to recover millions of dollars in lost profits from a former director and CEO who had diverted a core business, Goh Chan Peng v Beyonics Technology Ltd raised thorny issues of separate legal entity doctrine, single economic unit theory, and reflective loss shared by common law legal systems. Despite finding that the defendant had breached his duties to the ultimate holding company, the Singapore Court of Appeal absolved the faithless director from most of his liabilities, relying on limited domestic precedent to the exclusion of a rich body of Commonwealth jurisprudence – including the House of Lords’ landmark Johnson v Gore Wood decision. This note explores the paths not taken by the court, and highlights the pitfalls of a narrow, autochthonous approach to problems of common law doctrine.
Engaging food service providers to change food service practices in aged care facilities
Authors: Matwiejczyk Louisa , Roberts Rachel , Farrer Olivia , O'Dea Gabrielle , Bevan Georgia , Nairn Laura , Miller Michelle 
Published: July 2018

AimThe present study describes the impact of a novel education program for food service staff from Australian aged care facilities (ACF) to facilitate improvements in food service practices. The purpose was to explore; (i) the impact of the intervention (ii) barriers and facilitators of the program from food service providers’ perspectives and (iii) make program planning and practice recommendations.MethodsParticipants completed pre‐ and post‐program questionnaires, attended two focus groups on program process and impact and 4 months later reported through individual interviews on changes they had implemented. Results were triangulated between the questionnaires, focus groups and interviews and impacts and outcomes identified through directed content analysis.ResultsThirty senior‐level chefs and a cook participated from 27 ACF from Victoria, Australia. Participation impacted on the menu, dining experiences and food service practices. All of the participants were enacting changes in their workplace 4 months later as change agents. A focus on skilling the participants as ‘change agents’, brokering ongoing peer‐support and the celebrity and/or expert status of the facilitators were attributed to the success of the intervention.ConclusionsThis novel intervention empowered Victorian food service providers to make positive changes in ACF. Further research is required to measure if these self‐reported changes are sustainable and relevant to other facilities and to establish the effect on food experience, satisfaction and well‐being of residents.
Safety and efficacy of nonvitamin K antagonist oral anticoagulants during catheter ablation of atrial fibrillation: A systematic review and meta‐analysis
Authors: Ge Zhen , Faggioni Michela , Baber Usman , Sartori Samantha , Sorrentino Sabato , Farhan Serdar , Chandrasekhar Jaya , Vogel Birgit , Qadeer Abdul , Halperin Jonathan , Reddy Vivek , Dukkipati Srinivas , Dangas George , Mehran Roxana 
Published: July 2018

SummaryAimsCatheter ablation for atrial fibrillation (AF) is associated with a transitory increase in the risk of both thromboembolic and bleeding events. Evidence on the use of nonvitamin K antagonist oral anticoagulants (NOACs) in patients undergoing AF ablation mostly comes from small observational studies, underpowered to detect differences in clinical outcomes between NOACs and vitamin K antagonists (VKAs) treated patients. This updated meta‐analysis aimed to determine the safety and efficacy of periprocedural anticoagulation with NOACs compared with VKAs in AF patients undergoing catheter ablation.MethodsWe searched MEDLINE, Cochrane library, and web sources for randomized and observational studies comparing periprocedural treatment with NOACs and VKAs in patients undergoing AF ablation. The primary safety endpoint was major bleeding events, and the primary efficacy endpoint was thromboembolic events (a composite of systemic thromboembolism, transient ischemic attack, and stroke).ResultsA total of 29 studies with 12 644 patients were included in the meta‐analysis. Overall, patients on NOACs had a significantly lower risk of major bleeding compared to VKAs either in observational studies (Peto OR 0.68; 95% CI: 0.48‐0.95; P = 0.022; I2 = 20%) or in RCTs (Peto OR 0.30; 95% CI: 0.14‐0.62; P = 0.001; I2 = 28%). Uninterrupted NOACs reduced the risk of major bleeding when compared to uninterrupted VKAs (Peto OR 0.66; 95% CI: 0.45‐0.96; P = 0.028; I2 = 1%), similarly, interrupted NOACs lowered the risk of major bleeding compared to interrupted VKAs (Peto OR 0.29; 95% CI: 0.13‐0.66; P = 0.003; I2 = 0%; Pinteraction = 0.076). The rate of thromboembolic complications was very low and did not significantly differ between the study groups either in observational studies (Peto OR 0.91; 95% CI: 0.49‐1.67; P = 0.755; I2 = 0%) or in RCTs (Peto OR 0.14; 95% CI: 0.01‐1.30; P = 0.083; I2 = 0%).ConclusionsUse of NOACs compared to VKAs significantly reduced the risk of bleeding in patients with AF ablation. Similarly, the risk of bleeding was lower with uninterrupted NOACs than with uninterrupted VKAs, and with interrupted NOACs than with interrupted VKAs. The rate of thromboembolic complications was extremely low in both study groups without any differences.
Catastrophic Climate Change and Forest Tipping Points: Blind Spots in International Politics and Policy
Authors: Pereira Joana Castro , Viola Eduardo 
Published: July 2018

AbstractScientists believe that humanity has already crossed the core planetary boundary for climate change, and is closer to crossing thresholds that trigger abrupt and irreversible environmental changes. Consequently, academia and the international political community should not disregard the prospect of a catastrophic environmental event. However, discussions about climate change usually assume the resilience of potentially deteriorating terrestrial‐biosphere carbon sinks and rarely acknowledge catastrophic climate risk. Reviewing the latest scientific evidence on anthropogenic climate change, as well as the current and projected threats to the resilience of key large forest biomes, and combining them with the profound political frailties of the Paris Climate Agreement, this article argues that catastrophic climate risk is much more serious and likely than most of humanity is able to perceive and should thus be seriously considered. It emphasizes the massive gap between science and political action and how cognitive, cultural, institutional, and political limitations hinder our capacity to envisage, prevent, and ultimately manage catastrophic climate change. The article concludes by briefly raising awareness regarding the role that academia should play in catastrophic climate risk reduction.
Changes in nasotracheal tube depth in response to head and neck movement in children
Authors: Yamanaka Hitoshi , Tsukamoto Masanori , Hitosugi Takashi , Yokoyama Takeshi 
Published: July 2018

BackgroundA tracheal tube is often inserted via the nasal cavity for dental surgery. The position of the tube tip is important, given that the head position sometimes changes during surgery. Head movement induces changes in the length of the trachea (t‐length) and/or the distance between the nare and the vocal cords (n‐v‐distance). In this study, we investigated the changes in t‐length and n‐v‐distance in children undergoing nasotracheal intubation.MethodsEighty patients aged 2‐8 year undergoing dental surgery were enrolled. After nasotracheal intubation with an uncuffed nasotracheal tube (4.5‐6.0 mm), the tube was fixed at the patient's nares. The distance between the tube tip and the first carina was measured using a fibrescope with the angle between the Frankfort plane and horizontal plane set at 110°. The location of the tube in relation to the vocal cords was then checked. These measurements were repeated at angles of 80° (flexion) and 130° (extension). The t‐length and n‐v‐distance were then calculated using these measurements.ResultsOn flexion, the t‐length shortened significantly from 87.5 ± 10.4 mm to 82.9 ± 10.7 mm (P = 0.017) and the n‐v‐distance decreased from 128.1 ± 10.7 mm to 125.6 ± 10.4 mm (P = 0.294). On extension, the t‐length increased significantly from 87.5 ± 10.4 mm to 92.7 ± 10.1 mm (P = 0.007) and the n‐v‐distance increased from 128.1 ± 10.7 mm to 129.4 ± 10.7 mm (P = 0.729). The change in t‐length was significantly greater than that in the n‐v‐distance.ConclusionA change in the position of the tracheal tube tip in the trachea depends mainly on changes in t‐length during paediatric dental surgery.