bluuebunny/crossref_metadata_2025_split huggingface dataset:
Determining organ weight toxicity with Bayesian causal models: Improving on the analysis of relative organ weights
Authors: Lazic Stanley E. , Semenova Elizaveta , Williams Dominic P. 
Published: September 2019

AbstractRegulatory authorities require animal toxicity tests for new chemical entities. Organ weight changes are accepted as a sensitive indicator of chemically induced organ damage, but can be difficult to interpret because changes in organ weight might reflect chemically-induced changes in overall body weight. A common solution is to calculate the relative organ weight (organ to body weight ratio), but this inadequately controls for the dependence on body weight – a point made by statisticians for decades, but which has not been widely adopted. The recommended solution is an analysis of covariance (ANCOVA), but it is rarely used, possibly because both the method of statistical correction and the interpretation of the output may be unclear to those with minimal statistical training. Using relative organ weights can easily lead to incorrect conclusions, resulting in poor decisions, wasted resources, and an ethically questionable use of animals. We propose to cast the problem into a causal modelling framework as it directly assesses questions of scientific interest, the results are easy to interpret, and the analysis is simple to perform with freely available software. Furthermore, by taking a Bayesian approach we can model unequal variances, control for multiple testing, and directly provide evidence of safety.
IGF1R undergoes active and directed centripetal transport on filopodia upon receptor activation
Authors: Krndija Denis , Fairhead Michael 
Published: September 2019

AbstractFilopodia are thin, actin-based membrane protrusions with roles in sensing external mechanical and chemical cues, such as growth factor gradients in tissues. It was proposed that the chemical sensing role of filopodia is achieved through clearance of activated signaling receptors from filopodia. Type I insulin-like growth factor receptor (IGF1R) is a key regulator of normal development and growth, as well as tumor development and progression. Its biological roles depend on its activation upon IGF1 binding at the cell membrane. IGF1R behavior at the cell membrane and in particular in filopodia, has not been established. We found that IGF1 activation led to a gradual reduction in IGF1R puncta in filopodia, and that this clearance depended on actin, non-muscle myosin II, and IGF1R kinase activity. Using single particle tracking of filopodial IGF1R, we established that ligand-free IGF1R undergoes non-directional unidimensional diffusion along the filopodium. Moreover, after initial diffusion, the ligand-bound IGF1R is actively transported along the filopodium towards the filopodium base, and consequently cleared from the filopodium. Our results show that IGF1R can move directionally on the plasma membrane protrusions, supporting a sensory role for filopodia in interpreting local IGF1 gradients.
Automatic press-fit assembly of small precision interference fitting parts: armature of electro-hydraulic servo valve
Authors: Wang Xingyuan , Lou Zhifeng , Wang Xiaodong , Wang Yue , Hao Xiupeng , Wang Zhize 
Published: September 2019

Purpose
The purpose of this paper is to design an automatic press-fit instrument to realize precision assembly and connection quality assessment of a small interference fitting parts, armature.

Design/methodology/approach
In this paper, an automatic press-fit instrument was developed for the technical problems of reliable clamping and positioning of the armature, automatic measurement and adjustment of the attitude and evaluation of the connection quality. To compensate for the installation error of the equipment, corresponding calibration method was proposed for each module of the instrument. Assembly strategies of axial displacement and perpendicularity were also proposed to ensure the assembly accuracy. A theoretical model was built to calculate the resistant force generated by the non-contact regions and then combined with the thick-walled cylinder theory to predict the press-fit curve.

Findings
The calibration method and assembly strategy proposed in this paper enable the press-fit instrument to achieve good alignment and assembly accuracy. A reasonable range of press-fit curve obtained from theoretical model can achieve the connection quality assessment.

Practical implications
This instrument has been used in an armature assembly project. The practical results show that this instrument can assemble the armature components with complex structures automatically, accurately, in high-efficiency and in high quality.

Originality/value
This paper provides a technical method to improve the assembly quality of small precision interference fitting parts and provides certain methodological guidelines for precision peg-in-hole assembly.
Beyond hegemony and sisterhood: transnational Tianhou-Mazu cult in East Asia
Authors: Choi Chi-cheung 
Published: September 2019

PurposeStudies of Tianhou-Mazu cult have been focused on three themes: studies in Taiwan emphasize hegemonic order; studies in Hong Kong reveal a relationship of “sisterhood” alliances; and studies in Singapore highlight the important role of ethnic groups. The rebuilding of the goddess’s ancestral temple in early 1980s and her acquiring a world intangible cultural heritage status in the early twenty-first century facilitate the redefinition of overseas Chinese’s religious affiliation. The purpose of this paper is to discuss this global development of the cult from the 1980s and its ritual implication in overseas Chinese communities.Design/methodology/approachThis paper, by comparing the Tianhou-Mazu cult in Taiwan, Hong Kong and Southeast Asian Chinese settlements, argues that from sisters to descended replicas, or from local alliances to global hegemony, the cult of Tianhou-Mazu since the 1980s has not only replaced local culture with an emphasis on “high culture,” but also represents a religious strategy regarding local people’s interpretation of correctness and authority.FindingsThis paper argues that despite the imposition of hegemonic power from various authorities, popular religion is a matter of choice. This reflects how local religious practice is construed according to the interpretation of global cultural languages by the elite Chinese; their decision of when and how to reconnect with the goddess’s ancestral temple or the “imperial state,” or to form alliances with other local communities; and the implementation of the local government’s cultural policy.Originality/valueThis paper is one of the few attempts comparing development of a folk cult in various communities.
Debt maturity structure, institutional ownership and accounting conservatism
Authors: Salehi Mahdi , Sehat Mohsen 
Published: September 2019

Purpose
The purpose of this paper is to examine the impact of debt maturity structure and types of institutional ownership on accounting conservatism by using different financial variables and proxies.

Design/methodology/approach
Employing panel data analysis in the R programming language, the authors test their hypotheses on a sample of 143 (858 firm-year observations) companies listed on the Tehran Stock Exchange during 2011–2016.

Findings
Using Basu (1997) and Beaver and Ryan (2000) models as proxies for accounting conservatism, the findings suggest a non-significant relationship between accounting conservatism and debt maturity structure. Contrary to the primary expectation, the results indicate that short-maturity debts are also non-significantly and negatively associated with accounting conservatism in financially distressed firms. Finally, using both conservatism measures, the authors document that there is no significant relationship between both active and passive institutional ownership and accounting conservatism as well as debt maturity structure.

Originality/value
The current study is the first study conducted in a developing country like Iran, and the outcomes of the study may be helpful to other developing nations.
Board leadership structure and earnings quality
Authors: Egbunike Chinedu Francis , Odum Augustine N. 
Published: September 2019

PurposeOne main concern and issue affecting earnings quality is the extent to which managers manipulate earnings to mislead stakeholders about the underlying economic performance of the company or to influence contractual outcomes that depend on reported accounting numbers. This study builds on prior research and examines empirically the relationship between board leadership structure and earnings quality of manufacturing firms in Nigeria. The purpose of this paper is to specifically focus on four board structure characteristics: board size, composition, proportion of non-executive directors and CEO duality.Design/methodology/approachData used for this investigation were collected from secondary sources, i.e. annual reports and accounts. The study used the Pooled OLS regression model to examine the effect of the board structure on earnings management for a sample of 45 non-financial listed Nigerian companies (conglomerates, consumer goods and industrial goods firms) for the years 2011 to 2016.FindingsBased on the analysis, board size and board composition were positive and significant. However, proportion of non-executive directors was negative and significant; while, CEO duality was positive and statistically significant. It was consequently recommended that audit firms should review their audit business model and become more circumspect of their client, e.g. provide fraud assessment and checks for earnings quality. Boards should not just reflect size but rather the skills and expertise of individuals appointed to the board. Furtherance to this, the effectiveness of boards can be improved by committees and sub-committees allocation of duties.Originality/valueFew studies have addressed this area in the country.
Independence, professionalism, professional skepticism
Authors: Mardijuwono Agus Widodo , Subianto Charis 
Published: September 2019

Purpose
The purpose of this paper is to obtain empirical evidence of the relationship of independence, professionalism and skepticism with the quality of audit produced.

Design/methodology/approach
This research was conducted with questionnaires distributed to all auditors working in KAP Surabaya and Sidoarjo. The population in this study was all auditors working in KAP 45 Surabaya and KAP 1 Sidoarjo. Hypothesis testing was performed by using the partial least square test with the help of SmartPLS software version 3.0.

Findings
The results from this study found that auditor independence is positively related to audit quality but is not significant. Variable auditor professionalism is positively related to audit quality and proved significant, while the skepticism variable of auditor professionalism is positively related to audit quality and is significant.

Originality/value
The results of this study indicate that auditor independence, professionalism and skepticism are positively related to audit quality.
Changes of PTKP, PPh, PPN and PPnBM: its linkages on DJP East Java II
Authors: Lasmana Mienati Somya , Rodhiyah Reni Eka Isyatir 
Published: September 2019

Purpose
The purpose of this paper is to know the relevance between the changes in non-taxable income with the receipt of Income Tax Article 21, Income Tax Article 25/29, the receipt of value added tax and the receipt of luxury sales tax r (PPnBM).

Design/methodology/approach
Changes in non-taxable income have potentially reduced the receipt of Income Tax Article 21, Income Tax Article 25/29 of individual taxpayers, otherwise it increased value added tax and luxury sales tax receipts. This study used the descriptive qualitative approach, by conducting a simple case study based on actual data. Data analysis technique used is descriptive statistics and comparison analysis. Research conducted at the Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur II.

Findings
The results show that the changes of non-taxable income in 2013 and 2015 did not affect the receipt of Income Tax Article 21 but the growth is slowed, while the receipt of Income Tax Article 25/29 increased.

Originality/value
Value added tax and luxury sales tax receipts, increasing every year, slowed down in 2013, but increased higher in 2015.
The impact of framing and groupthink to the career selection decision of accounting major students
Authors: Sudaryati Erina , Kusuma Tri Angga 
Published: September 2019

Purpose
The purpose of this paper is to show the impact of framing and groupthink both individually and simultaneously regarding the decision of career selection.

Design/methodology/approach
The samples of this study are determined by the purposive sampling method with accounting major students as the criteria. The number of observation is 178 accounting major students. Independent variables of the study are framing and groupthink, while the dependent variable is the career selection decision. Data used in this study are primary data that are obtained by questionnaire. The analysis techniques used are simple regression analysis, multiple linear regression and coefficient determination analysis.

Findings
The results of this study show that framing has a positive effect on the career selection decision and so does the groupthink.

Originality/value
Both framing and groupthink simultaneously have a positive effect on the career selection decision. The value of coefficient determination (R2) is 21.3 percent, and the rest of 78.7 percent is explained by non-researched variable.
Impact of external and internal factors on management accounting practices: a study of Pakistan
Authors: Shahzadi Sidra , Khan Rizwan , Toor Maryam , Haq Ayaz ul 
Published: September 2019

Purpose
The accounting system plays an important role in the company’s organizational structure. The purpose of this paper is to demonstrate that the integration of management accounting practices is subject to coordination between external and internal factors and accounting management practices.

Design/methodology/approach
Therefore, the authors move to the contingency model to determine the most significant external “unexpected factors” that explain the introduction of management practices for the management of the various stages of development. The exploratory study examines a sample of Pakistani companies from various sectors.

Findings
This study reveals that the main factors of uncertainty that affect the organizational structure, environmental uncertainty, advanced production technology, just-in-time method strategy, integrated management of quality and structure findings reveal that MAP affected all process and changes all system in simple to complex system in Pakistani’s industries.

Practical implications
This study is to acquisition the impact of external factors on management accounting practices, to find the impact of internal factors on management accounting practices, to establish the management accounting practices undertaken by the companies in Pakistan.

Originality/value
The study contributes to the literature by enhancing our understanding for the impact of external and internal factors on management accounting practices in Pakistan.
Do diligent independent directors restrain earnings management practices? Indian lessons for the global world
Authors: Kapoor Nimisha , Goel Sandeep 
Published: September 2019

PurposeThe purpose of this paper is to explore the role of independent directors’ diligence in restraining earnings management practices in the Indian context.Design/methodology/approachIt employs a panel data analysis to test the association of earnings management with the diligence of independent directors.FindingsThe results suggest that the diligence of independent directors has a significant impact on earnings management. The findings support the agency theory and provide evidence of the role played by the board processes in restricting earnings management.Originality/valueThis study is important for the regulators as it highlights the significance of independent directors’ diligence in producing higher quality financial statements, thereby creating the real economic value of companies. This is the first article that explores the impact of independent directors’ diligence on earnings management practices particularly in the context of an emerging economy, like India in the light of new Companies Act 2013 and revised Clause 49 of the Listing Agreement, 2014 by Securities and Exchange Board of India.
How brand concepts represented as human values promote evaluation
Authors: Wu Yi , Cai Yuanyuan , He Jiaxun 
Published: September 2019

Purpose
The purpose of this paper is to examine how incidental emotions interact with brand concepts that are represented as human values to influence consumers’ attitude toward brands. It also explores the effect of construal level on such interactional effect.

Design/methodology/approach
Three incidental emotion × brand concepts between-subject experiments were performed on consumers. The first two experiments used real brands as stimuli, while the third one featured a fictitious brand.

Findings
Results revealed that the motivational congruency between incidental emotions and brand concepts leads to favorable consumer responses toward the targeted brand by inducing an experience of fluency. However, such effect only emerges among consumers with a high construal level.

Originality/value
This paper provides a new insight about the effect of brand concept represented as human values by identifying the role of situational factors (incidental emotions) and personal factors (chronic construal level), which are also easily administered and applied in everyday marketing contexts.
Agile production, innovation and technological cooperation
Authors: Sánchez Ángel Martínez , Pérez-Pérez Manuela , Vicente-Oliva Silvia 
Published: September 2019

Purpose
The purpose of this paper is to analyze in a sample of Spanish manufacturing firms the relationship between agile manufacturing and the firm’s management capacities related to innovation and production flexibility. Complementarily the survey addresses the implementation of agile production and its measurement.

Design/methodology/approach
For data collection, a survey through mail to operations and human resource managers of manufacturing firms and telephonic interviews with managers from 25 selective firms was carried out. The population of the study included firms from the Sistema de Análisis de Balances Ibéricos database with NACE codes 24–32 and at least 200 employees. Quantitative methods (linear hierarchical regression and mean differences) were used to test research hypotheses, and a qualitative method (interview analysis) was used to analyze an implementation and measurement model of agile production.

Findings
The results of the study show that high-agile firms use more intensively a comprehensive set of agile facilitators (design, manufacturing and supply). They also innovate and cooperate externally more on innovation than low-agile firms. The authors have found that external technological cooperation moderates the firm’s production flexibility.

Research limitations/implications
The implications of this research indicate, on one hand, that firms interested in implementing agile production should focus on the agility management of supply chains, the skills and knowledge development of human resources and in the implementation of agile manufacturing technologies. On the other hand, firms in less cooperative environments should focus more on their internal manufacturing systems to reinforce the relationship between production flexibility and agility that offers broader scenarios to compete under this production paradigm. The main limitations of the research design are the use of cross-sectional data and the use of managerial perceptions to assess most of the variables.

Originality/value
This paper offers a model of agile production implementation that it is complemented with measurement indicators to analyze the firm’s evolution toward agility. The combination of multivariate analysis and managers’ interviews to obtain and validate results creates a value for managers interested in agile production.
Effects of ownership structure on the relationship between multinationality and downside risk
Authors: Zhou Chao 
Published: September 2019

PurposeThe purpose of this paper is to explore how multinationality affects multinational companies’ (MNCs) downside risk and the moderate effects of ownership structure in the setting of emerging markets based on Chinese publicly traded manufacturing MNCs.Design/methodology/approachThe author derives hypotheses based on real options theory and agency theory, and tests hypotheses by using Tobit model and a unique data set of Chinese A-shared publicly traded manufacturing MNCs in the period of 2010–2016.FindingsThe empirical results suggest that multinationality is positively related to downside risk and this effect is subjected to ownership structure for firms in emerging markets. In particular, multinationality of MNCs with a high level of ownership concentration, managerial ownership and institutional ownership is more likely to reduce downside risk.Practical implicationsThe main conclusion of this paper highlights the importance of ownership structure of MNCs in explaining the real options value of multinationality, and conveys to owners of MNCs in China and other emerging markets the need to strengthen firms’ governance if they want to maximize the benefits of multinational operations.Originality/valueThis study extends existing studies by taking ownership structure into consideration and highlighting the importance of agency problem in the examination of multinationality and downside risk, which provides a potential explanation for previous mixed evidence. This study also provides new evidence for the relationship between multinationality and downside risk by using a unique sample from China, an emerging market country.
Revealed comparative advantage for US textiles and apparel
Authors: Saki Zahra , Moore Marguerite , Kandilov Ivan , Rothenberg Lori , Godfrey A. Blanton 
Published: September 2019

PurposeThe purpose of this study is to identify US textile and apparel (TAP) products and categories that demonstrate export comparative advantage and their respective country destinations.Design/methodology/approachRevealed comparative advantage (RCA) and normalized revealed comparative advantage (NRCA) in the long term (1996-2016) and short term (2010-2016) using two-digit Harmonized Commodity Description and Coding System codes (HS codes) provide an insight into export advantage of TAP products. Non-parametric rank correlation (i.e. Spearman rank correlation) tests consistency between RCA and NRCA. Subsequently, NRCA using four-digit HS codes identify textile sub-categories with export comparative advantage. Bilateral trade data identify export destinations for sub-categories that indicate US export comparative advantage in the short term.FindingsAggregated product-level comparison of RCA and NRCA ranking indicates a consistent positive correlation between the two indices. The disaggregated findings reveal cotton fiber HS5201, artificial filament tow HS5502, non-wovens HS5603, cotton yarn HS5205, carpet and other floor coverings HS5703 and worn clothing HS6309 as sources of US TAP export advantage.Originality/valueThis research provides a comprehensive, current analysis of the US competitive position within the TAP global environment. Incorporation of NRCA into the study’s design demonstrates the flexibility of this measure in a new industry context.